Monday, December 30, 2019

The Egyptian Civilization Essay - 1951 Words

Chapter 1 Janetta Rebold Benton from Pace University in New York describes the earlier civilizations of man from various regions that are well known for developments. She talks about ancient civilizations in Egypt, as well as the famous Greece and Rome. She talks about the background of human beings such as the Homo sapiens from Africa and Neanderthal Homo erectus from Europe. She also provides insight for the Paleolithic period which corresponded to the Ice Age as well as the Neolithic period which is the period when man began to farm. Moreover they began rituals and religion during that period, during the Neolithic period. She further talks about the artistic activities that were developed during the early days such as the paintings cave at Lascaux in southern France that were created between 15,000 and 13,000 B.C.E. and this demonstrated the keen observation abilities that humans had during that time. Janetta further talks about the fundamentals of the civilization while mentionin g the Mesopotamian civilization that was developed between Tigris and the Euphrates rivers. In her book, she mentions that the Egyptian civilization was developed gradually between 5000 B.C.E. and 3100 B.C.E. She talks about the different culture in Egypt such as ancient writing like cuneiform and hieroglyphics, religious aspects such as karma, the afterlife and even the book of the dead and architecture like the pyramids. She mentions the legacy of the ancient civilizations such as arts thatShow MoreRelatedThe Civilization Of The Egyptians1464 Words   |  6 PagesThe civilization of the Egyptians was accomplished by its surroundings. The Nile always flooded among the spring time every year. The flood would leave tons of fertile silt. The Sahara Desert also surrounded Egypt, but with the Nile it was a great place to live in. With it Egypt grew a lot of manpower and acquired a surplus to trade and to devote to other matters. Nature had also created a vast fortress wall that protect ed them from hostile neighbors. They all spoke a common language and shared religiousRead MoreEgyptian Civilization And The Egyptian Empire1614 Words   |  7 Pagesempress. Throughout time, different empires and civilizations arose and fell. Some of them started small and then grew bigger, others arose after a long fall, but all had the dream of gaining more power by expansion and leaving a legacy behind. One of the greatest civilization that arose in the history of the world is the Egyptian empire. Egyptian Civilization has contributed plenty to the world civilization and use most of its contributions today. Egyptian Empire started with the reign of Egypt’s firstRead MoreEgyptian Civilization And Greek Civilization889 Words   |  4 Pagesbirth of civilizations. There were many ancient civilizations in the world like, India civilization, Chinese civilization, Middle East civilization, Mesopotamian civilization, Egyptian civilization, Greek civilization, Roman civilizatio n and others which greatly contributed to the development of the world history. Each civilization had their own way to follow culture, religions, public life, economic life, and others. Therefore, in this paper, I will describe how Indian civilization, Egyptian civilizationRead MoreAncient Civilizations And The Egyptian Civilization1403 Words   |  6 Pageswith the belief that ancient civilizations who were in constant contact with conflict and war could develop a more advanced system of law, bureaucracy, and market prices. By that logic, Mesopotamia would have been far more advanced than Egypt. For example, Mesopotamia frequented attacks from barbarians because of the lay of the land. They also had trouble controlling war between centers of industry due to the inevitable struggle with the course of the river. On the Egyptian side, the high levels of landRead MoreDifferences Between Egyptian And Egyptian Civilization Essay861 Words   |  4 Pages Egyptians: A country in North Africa, along the Mediterranean Sea, and is among the grandeur of Egyptian culture which influenced many ancient civilizations. Small agrarian communities became the first medical texts describing the treatment of over 200 different diseases around 1500 BCE. Stability was a hallmark of Egyptian culture. Given the duration of Egyptian civilizations, there were surprisingly few basic changes in styles and beliefs. Egyptian emphasis on stability was reflected in theirRead MoreEgypt : The Egyptian Civilization920 Words   |  4 PagesEgypt was never like that today. This essay well talk about the development of Egyptian civilization by explaining the prehistory of Egypt and identifying three cultural developments or political events that were important to the rise of Egyptian civilization. Also, explaining what happened and why it was important or significant to the rise of Egypt. Egypt is known to be one of the longest lasted civilization in the world. It is located in the Nile Valley, in the north east of Africa. ItsRead MoreThe Ancient Egyptian Civilization And The Egyptian Pyramids1405 Words   |  6 Pages The Ancient Egyptian civilization was one that lasted nearly thirty centuries, from around 3100 B.C. to 332 B.C. This is an impressive feat for any society to be able to conquer. In these thousands of years, the Pharaohs and their people were able to build structures of massive scale that rival the buildings built in the 21st century. The Egyptian Pyramids were not only massive, but they had extremely precise measurements that make them unfathomably impressive to anyone who understands the exactnessRead MoreThe Egyptian And Mesopotamian Civilizations1468 Words   |  6 Pages The Egyptian and Mesopotamian civilizations were both one of the oldest civilizations in the world. They are considered by most scholarly historians and writers as t he cradles of human civilizations. In these two geographical areas, the earliest cities in the world history appeared. As civilizations contemporary to each other, Egypt and Mesopotamia present several similarities and contrasts. Egypt was an ancient civilization in Northeastern Africa concentrated along the Nile river. It wasRead MoreAncient Egyptian Civilization : Ancient Civilization930 Words   |  4 PagesThe ancient Egyptian civilization is one of the oldest known civilizations in history. It is believed that the ancient Egyptian civilization, based in eastern North Africa, started around 3150 B.C., and survived until 31 B.C. In this ancient civilization, art was considered to be magical. Whether in the form of painting, sculpture, carving or script, art held the power to maintain universal order and grant immortal life by appealing to various gods to act on behalf of people, both in life and inRead MoreThe Ancient Egyptian Civilization1692 Words   |  7 Pages The ancient Egyptian civilization is one of the oldest civilizations in the world. Over a period of three thousand years many kingdoms and dynasties came into power and many died away into oblivion. One thing that kept Egyptian’s works and memories alive were the scriptures they wrote. Today, from these scriptures written on the wall (or on papyrus) have helped Egyptologists to uncover the secrets and the lives of the ancient Egyptians. A major understanding we have from these scriptures and other

Sunday, December 22, 2019

Practice Of Trade After The World War I Essay - 1982 Words

.1 Practice of trade before GATT The history of GATT discussions and the present WTO are the birth right of commitments that the countries have voluntarily agreed with each other. To appreciate the foundation of the present blueprint of import protection across WTO member countries in addition to products and industries within those countries, it is important to turn to the past. Western Europe after the World War-I was caught up with economic instability and disparity of the economic recovery following the World War-II was more evident in the context of international trade relations. Economic reconstruction after the World War-I was deficient in institutional machinery to make possible the reduction of trade barriers that has arisen during the war and had become well-established thereafter. The European countries had faced political weaknesses and it was reflected in trade policies which was evident with the proposal of â€Å"equality of trade conditions† in draft League of Nations was discarded in favour of a the provision for the â€Å"equitable treatment.† The World Economic Conference held in 1927 found it indispensible to call upon the governments to do away with maritime controls on trade, which incorporated, licensing requirements, import quotas and foreign exchange controls. After over a decade of its formation, the League of Nations had nevertheless had yet to sponsor any negotiations on liberalizing world trade from high tariffs, and the commencement of the depressionShow MoreRelatedPresident Donald J. Trump Essay1711 Words   |  7 PagesUS will be driven by the experience of the executive cabinet and the general directives of President-elect Trump. The president-elect ran on a populist platform touting opposition on illegal immigration, Current international trade agreements like the North American Free Trade Agreement (NAFTA) and the Trans-Pacific Partnership (TPP) (Emery Jr., 2016) and a reversal, opposition of current policy, of key security at home points such a s a buildup in military force and missile defense, removal of gunRead MoreLiberal Peace Essay1213 Words   |  5 Pagesare the grounds for this argument? Answer: Liberalism is a theory of international relations with a view point that human is born good and free. In this question will require a discussion on the Democratic Peace Theory which was emphasised after the Cold War and the fall of the Soviet Union. The main argument was that democratic states tend not to fight other democratic states. This theory has been associated largely with writings of Michael Doyle and Bruce Russet. Early authors like Immanuel KantRead MoreImperialism Spread Of China And The Opium War1498 Words   |  6 Pagesthe Opium War Have you ever wondered what it would be like if an event in history ceased to happen or the effect of a slight change in the past and if it would drastically change the future? Like the butterfly affect? I recently came across some historical text about China. During the time of imperialism, a major shift had happened in China that caused an entire dynasty to fall. The collapse caused a half century long recovery period and a change in world trade. This event was the Opium War. The OpiumRead MoreGlobalization and Its Meaning Broadly Speaking, the Term ‘Globalization’ Means Integration of Economies and Societies Through Cross Country Flows of Information, Ideas, Technologies, Goods, Services, Capital,1074 Words   |  5 Pageseconomic integration, one can see this happen through the three channels of (a) trade in goods and services, (b) movement of capital and (c) flow of finance. Besides, there is also the channel through movement of people. Historical Development Globalization has been a historical process with ebbs and flows. During the Pre-World War I period of 1870 to 1914, there was rapid integration of the economies in terms of trade flows, movement of capital and migration of people. The growth of globalizationRead More An Analysis of Arthur Links Book, Woodrow Wilson Revolution, War, and Peace1513 Words   |  7 PagesIn his book, â€Å"Woodrow Wilson Revolution, War, and Peace† by Arthur Link, Link walks step by step through President Woodrow Wilson’s career beginning from the time he was born and focuses on his role during and after World War I. Through his entire book, Link acts as an apologist for the actions of Wilson as well as argues against the opinions of other historians. Link speaks about Wilson almost as if he idolizes him; as if despite what other historians and public opinion might say that he can doRead MoreSpanish American War : Safety And Security Essay1133 Words   |  5 PagesSpanish American War Safety and Security. These are two things that our government tries to provide us, the American people with every day. That means taking drastic measures to do whatever it takes to protect this country. If that includes doing off the books secret missions to stop a terrorist cell, or to declare war with another nation we will do it. The U.S has taken national security very seriously ever since we have become a nation. So when a Country ninety miles from our coast is being invadedRead MoreSpanish and Ottoman Empires858 Words   |  4 PagesTopic: Spanish and Ottoman Empires Beginning from when Sargon I of Akkad built the worlds first empire, many empires have since then been established and now hold a name that are both as eminent and momentous. Two of these such empire are the Spanish and the Ottoman Empires, which began to establish and expand around the time of 1450-1800. Although separate and located in different parts of the world, the Ottoman and Spanish Empires share many similarities, as well as many differences in theirRead MoreEquiano s First Hand Experience Of Being Kidnapped1518 Words   |  7 Pages â€Å"In this situation I expected every hour to share the fate of my companions, some of whom were almost daily brought upon deck at the point of death, which I began to hope would soon put an end to my miseries.†(Equiano). Olaudah Equiano’s first hand experience of being kidnapped, as a child in Africa, is a poignant accounting of the Transatlantic Slave Trade. This era and actions of the slavers, which we now view as â€Å"Crimes against Humanity,† lasted approximately 400 years from the 16th to 19th centuryRead MorePro Globalist vs Anti Globalist1341 Words   |  6 PagesGlobalization has been a historical process. This process was interrupted during the world war period. During the Pre-World War I period of 1870 to 1914, there was rapid integration of the economies in terms of trade flows, movement of capital and migration of people. The growth of globalization was mainly led by the technological forces in the fields of transport and communication. There were fewer barriers to flow of trade and people across the geographical boundaries. Indeed there were no passportsRead MoreSenator Felix Grundy Of Kentucky976 Words   |  4 PagesSenator Felix Grundy of Kentucky urged for war in his appeal to the Speaker in 1811 because he believed that the British were infringing on the maritime rights of Americans, suddenly and without reason. He believed it was a violation of personal liberty that the government should not stand for. On the opposition, Senator John Randolph of Virginia opposed the war and he did not believe Grundy s appeal. In his appeal to the Speaker in 1811, he said that the war was not for maritime rights, but for greed

Saturday, December 14, 2019

Analysis And Reflection On A Science Activity Undertaken Free Essays

string(71) " holding to judge which students would be suited to which undertaking\." This assignment will look into the effectual instruction of scientific discipline in the foundation phase and cardinal phase 1 by reflecting upon a scientific discipline activity undertaken during Autumn Attachment. It will discourse the of import points in scientific discipline instruction such as evocation, practical activities, distinction and the importance of appraisal. The great importance of learning scientific discipline in schools can be made clear by looking at the undermentioned points. We will write a custom essay sample on Analysis And Reflection On A Science Activity Undertaken or any similar topic only for you Order Now The schools in general should learn kids the basic information and accomplishments of the scientific disciplines every bit good as the indispensable rules of scientific thought and job resolution. The purpose must be to prosecute the kids, to acquire them interested. Teachers should seek and avoid kids from holding bad experiences of scientific discipline and as a consequence disliking it. Primary school instruction is particularly of import. When learning lessons that cover the basic scientific constructs it can organize the footing of what could turn into a lasting involvement in scientific discipline. The kids need to be excited and motivated by scientific discipline in order for them to larn. One scientific undertaking that explored immature kids ‘s apprehension of scientific discipline was the SPACE undertaking ( the scientific discipline procedure and construct geographic expedition undertaking ) . Working within a constructivist model it explored 12 different countries of scientific discipline. The kids ‘s apprehension was investigated before a 6 hebdomad spread, it was so looked at once more to see if there had been any alterations. The consequences obtained from this survey led to 8 major research studies and a set of course of study stuffs ( Nuffield Primary Science ) being published and developed. SPACE was a classroom-based undertaking. It ‘s purpose was to set up the thoughts that primary school kids had in peculiar scientific discipline construct countries and the possibility of kids altering their thoughts as a consequence of relevant experiences. The joint managers of the survey were Doctor Wynne Harlen and Professor Paul Black. The undertaki ng was based upon the thought that kids develop their thoughts through the experiences they have therefore the purpose was to set up the above points. Ball experiment: During Autumn Attachment I led an activity affecting the usage of the senses and proving theories. The kids were shown 5 different balls. They were asked to touch and look at each ball one at a clip and give a brief description of how the ball looked and felt. They were so asked to give an appraisal of how many times they thought the ball would resile, based on how the ball looked and felt. The balls were so dropped from the same tallness and so kids counted each of the bouncinesss. The existent figure of bouncinesss was so written down following to the kids ‘s conjectures so the kids could compare their conjectures to the existent figure of bouncinesss. This activity involved the kids holding to utilize their senses, both touch and sight, to come up with a sensible conjecture of how many bouncinesss there would be. They had to utilize their anterior cognition of balls they had experience of resiling in order to come up with their conjectures. When be aftering for this activity it would hold been utile to execute an evocation activity. It is really of import to find what present the kids are working at and to learn them harmonizing to their ability. Evocation is a stipulation to altering the kids ‘s different constructs. There are three conditions that are necessary for of import acquisition to take topographic point. The stuff that is presented must do sense or lucifer experience. The kid must cognize plenty relevant information and they need to be able to larn meaningfully. I unluckily did non show such an activity. If I had it would hold allowed me to be after the activity more efficaciously and derive better responses from the kids as I would hold better understood the kids ‘s degrees and had a better thought of what the kids already knew. ‘Scaffolding ‘ is an of import facet of kid development. Vygotsky defined it as the â€Å" function of instructors and others in back uping the scholar †˜s development and supplying support constructions to acquire to that following phase or degree † . The scaffolds allow a pupil ‘s to construct on anterior cognition and retrieve new information. This is merely what is so of import in the instruction of scientific discipline. Children should be able to construct on the anterior cognition they have with support from the instructor and the experiences they are offered. This is why evocation is so of import. In order to construct on a kid ‘s anterior cognition we must foremost larn what their anterior cognition is. I did nevertheless, consider distinction. Differentiation provides chances for kids of all abilities to show what they know, what they understand and what they can make. It involves offering the kids undertakings which enable them to demo some grounds of what they are capable of at their best. There are two ways to distinguish an activity ; distinction by result and distinction by undertaking. Differentiation by outcome involves all kids set abouting the same undertaking and the distinction is based on the quality of work or response given by the kids. Differentiation by undertaking involves the kids being set a specific undertaking based on their ability degrees. The undertakings may be differentiated on the footing of trouble, the sum of construction or the sum of counsel given or it could be all three. The activity I led was differentiated by result. The kids were all asked to take part in the same undertaking but the quality of the replies and responses given differed based on th e ability of each kid. There are both advantages and disadvantages for each type of distinction. In distinction by outcome the undertaking can be used by each kid and a comparing can be made between their abilities. It avoids holding to judge which students would be suited to which undertaking. You read "Analysis And Reflection On A Science Activity Undertaken" in category "Essay examples" It is nevertheless, rather hard to come up with a undertaking that will offer counsel and support for lower degree kids whilst non keeping back the higher degree kids. In the instance of my activity it was non needfully designed to provide for all ability groups in the category. The lower winners found it rather hard to come up with suited words to depict each ball every bit good as sensible estimations when thinking how many times the ball would resile. Again, an evocation activity would hold been improbably utile as it would demo what level the kids are at for that peculiar country of cognition and apprehension. It may besides hold been better to offer somewhat different undertakings covering the same country of larning for the different abilities of the category. Distinguishing by undertaking allows the undertaking to be matched to the ability of the kid so all degrees of ability can see some success. Although the lower ability kids may hold taken away something from the activity they may hold gotten more from it had it been catered for their specific ability. It may hold besides helped to force the higher winners further by offering them an activity that was a little more ambitious than the one set. Measuring students advancement is another of import facet in order to estimate patterned advance. For this peculiar activity I chose to execute formative appraisal. This was due to the nature of the activity. The kids did non bring forth any written work that could hold been assessed. Formative appraisal, besides known as appraisal for larning ( AoF ) is all about measuring advancement, analyzing the information and eating back in a positive manner. This is so that any actions to be taken can be agreed by the kid and the instructor. It besides allows the learning methods to be changed so that any demands, of the kid, that have been identified can be met. Assessment for larning involves sharing any learning ends with the kids, self-assessment and peer reappraisal. Assessment for larning or formative appraisal is an on-going procedure and encourages the kids to take more duty for their ain acquisition. It besides involves the kids being aware of what they are larning and the intent of it. In hindsight this is something that I should hold implemented in my activity. Although they kids appeared to bask it and acquire involved, all offering their ain sentiments and positions, they likely did non cognize or understand why they were making it. Giving feedback to the kids is an of import facet after appraisal. Research has shown that giving feedback on mistakes and offering the chance for the kids to place their ain schemes for bettering their work in the hereafter is straight linked to important betterment. It is critical nevertheless, non to compare one kid to another or do mention to kids ‘s ability. It is besides thought that rating work can hold a negative consequence on public presentation and should hence be avoided. During this activity I made certain to promote kids to believe of new descriptive words and offered congratulations for any original or â€Å" out of the box † thought. I besides offered verbal congratulations for things that certain ki ds did that were good for them ; this was different depending on the ability of the kid. Due to the nature of this activity there was no written appraisal involved, this is nevertheless, another signifier of formative appraisal. It assess each kid ‘s advancement and offers constructive feedback. Written feedback can include teacher-led appraisal and child self-assessment. I decided to be after a practical activity as the kids in this peculiar category had small experience of scientific discipline activities and it was of import to capture their attending and excite them. Practical activities are one of the chief characteristics of learning scientific discipline. There are 4 chief functions of practical activities. They are used for deriving information, constructs and rules ; for developing procedure accomplishments ; to heighten acquisition of the nature of scientific discipline and for bettering attitudes towards scientific discipline. Although larning about scientific constructs is considered to be one the most of import facets, there is small grounds to propose that practical activities add to the acquisition of these constructs. What there is small uncertainty about nevertheless, is that practical activities change peoples positions of scientific discipline, that they about ever better kids ‘s enjoyment of scientific discipline and that pro cedure accomplishments are more efficaciously taught. They provide a common set of experiences for the kids that can be used in treatments with the whole category or with persons. It was surely the best pick for this group of kids. They were engaged and excited about the constructs they were larning approximately and this helped them to be engaged for a drawn-out period of clip. It is besides more likely that the kids will retrieve the experience of physically resiling the balls to work out the job instead than merely discoursing it. Scientific question is thought to be a really of import facet of learning scientific discipline within the National Curriculum. It gives instructors the chance to force the pupils frontward and to heighten their apprehension of the topic. By leting the kids to take portion in probes it allows them to inquire inquiries, use their experimental accomplishments to come up with sensible accounts for why things happen and investigate facets of the universe. Decision: I have to hold that scientific question is a really of import facet of learning scientific discipline. Children need to be able to inquire inquiries and figure things out for themselves. In order for this to go on I feel that practical experiences of scientific constructs is something all kids should acquire the opportunity to take portion in during scientific discipline lessons, particularly in primary schools. Children need to hold strong, positive experiences of scientific discipline for a solid foundation for the hereafter. Peoples of all ages remember more of what they do that of what they hear, hence, I feel to learn scientific discipline efficaciously there needs to be practical activities offered to kids. This is non the lone of import facet of scientific discipline instruction, nor is the lone thing needed in order to learn scientific discipline efficaciously. Evocation activities need to take topographic point so that the kids ‘s abilities and cognition can be noted a nd the lessons differentiated consequently. For the kids to hold genuinely meaningful experiences they need to experience like they can fall in in. Therefore the lessons need to provide for all. Assessment, excessively, is critical. It is needed to maintain path of the kids ‘s advancement and their abilities. In short, kids need to hold solid, positive experiences that are catered towards their demands in order to hold a positive mentality on larning the scientific disciplines. How to cite Analysis And Reflection On A Science Activity Undertaken, Essay examples

Friday, December 6, 2019

Divisional Performance Reporting - Evaluation And Ethics

Question : 1. Discuss the value of the annual performance report presented for the Bondi Division in evaluating the division and its management in terms of : (a) Accounting techniques employed in the measurement of divisional activities. (b) Manner of presentation. (c) Effectiveness with which it discloses differences and similarties between years. 2. Present specific recommendations for the management of Darwin Ltd that would improve its accounting and financial reporting system. 3. Suppose that Bondi Division's chief accountent, Jake Thompson , was approached on 28 December by the divisional general manager with the following request : Answer: 1. Value of Annual Performance Report (a) Accounting Techniques employed in measuring Divisional Activities In this particular context, the Economic Value Added or EVA can be considered as it is the effective method for analysing and measuring the performance of the divisional activities and managerial effectiveness. The reliability and effectiveness of this particular process is referred to the measurement of the financial performance displayed by the companies that are currently operating at a divisional basis. This particular process is suggested by many of the consultants. According to the literatures of management accounting and their performance in the different divisions, it is important to analyse and measure the financial performance of the individual divisions and their effectiveness. According to Emmanuel et al, (1995) and Keating (1997), there are different techniques of accounting are available in order to evaluate the economic performances of the divisions involved in the operating processes of the company. According to the instance of Darwin Ltd, by considering the evaluation of the performance report provided by the related case study of the company, it can be acknowledged that management accountant gave their focus on two areas and these areas can be considered for the measurement of the divisional performance of the company. The first of them is related to the improvement in the financial performance measurement and it is guided by the EVA. On the other hand, the second technique used by the management is related to the integration made to the financial and non-financial elements of the divisions operation. (b) Manner of Presentation According to the case study related to the company of Darwin Ltd, the financial performance report for the year ending 31st December has been published and the entire report is presented for its one of the two divisions, named as the Bondi Division. The department is classified and utilized by the company in order to process the smooth progress of manufacturing and assembling the raw material that can be used for the purpose of basic house components. Therefore, the entire report has been produced and presented to declare the different types of overhead cost involved in the manufacturing process and thus declaring the net income earned in that particular financial year by the division. The entire presentation of the different values and figures has been published by considering the comparative basis. The basic comparison is done on the basis of the financial performance of the same division in the previous financial year. Also, in the report, the percentages of net growth increases o r decreases have been displayed by conducting the comparison of performance. Also, on the basis of the different financial data extracted from the financial and non-financial activities of the Bondi Division, the particular representative values have been generated. Considering those values, the effective financial display of the major areas are being sorted out in the summarized portion. This particular method is the effective manner of presenting the divisional performance of the company at it helps the management and key decision makers to take the intended steps as necessary. (c) Effectiveness of disclosing Differences and Similarities The particular style that is applied in order to present the financial performance of the Bondi Division as specified earlier is done on the basis of the Comparative Statement for Financial Analysis. According to this case, the management accountants of the head office of Darwin Ltd prepare the financial performance report at the end of each financial time period. It declares the vital financial information about the company which is considered helpful and important for the managers of the company. In this case, if the financial performance is analysed by the way of making the comparison related to the last year performance of the division, it helps the management as well as the company to identify different types of issues and constraints. The comparative performance similarities and differences help the management and the head office to identify the measures that can be taken in order match the desired level of criteria and to achieve the company objectives. Therefore, the disclosing differences and similarities by the way of comparative analysis give the company the clearer picture and information that are not present in the different financial reports. 2. Recommendation on Improving the Accounting and Financial Reporting System The accounting systems and the financial reporting systems inside an organization are the major part that report and forecast the different types of vital information related to the company. Financial reporting system plays a vital role in determining the financial position of the company in the market. The financial reporting helps to provide a clear and precise idea about the condition of the market with the help of the balance sheet, income statement and cash flow statement of the company, the financial statement are produced on the basis of the information and activities carried out by the company for the given fiscal year. Therefore it is evident that the accounting and financial reporting system are improved which eventually help the company to determine and identify the loopholes which defer the company overall profit for the given fiscal year. In this portion, the management and the company of Darwin Ltd will be given with the recommendation to improve their overall accountin g system and enhance the process of financial reporting system. In case of accounting system, it is more than tracking the cash inflows and outflows of the business. The effectiveness of the accounting system stands as identifying and eliminating the ways at which money is wasting and losing by the organizational processes and thus improving the overall profitability of the firm. Therefore, making the additional and recommended changes in the computerized or manual accounting system will let the company to save more time and money and also improve the quality of the financial statements. First of all, improving the accounts receivables is a major part of the accounting system and it includes the streamlining of the collection efforts made. In this context, each and every department of Darwin Ltd should need to record all the invoices in the system at an appropriate basis, so that, the late payments or unpaid invoices can be alerted and the company can start the process of debt collection procedures. Another effective recommendation can be given by the way of changes made to the account payable. If the changes are made effectively, it will certainly allow the company to avail all the discounts as offered by the vendors. In this case, the departments or divisions of Darwin Ltd should need to enter the invoice numbers at an appropriate basis into the accounts payable system. The establishment and the arrangement of the system need to be done on such a way that can notify the divisional heads of the company before crossing the deadlines of the payments. This will help the company to save the irrelevant and unnecessary late fine or penalties due to the late payments and the Darwin Ltd can save more money by the process. In case of Bondi Department of Darwin Ltd, the effective inventory management system needs to be carried out as it will reduces the chances of facing the money lost due to the damages, spoilages and obsolescence of the raw material used for the manufacturing process. In this case, the inventory accounting programme must be prepared and set up by the company in order to track and record the raw materials brought to the firm and the assembled kits transferred to the Bronte Department. As there is the absence of the finished goods in the inventory, the First-in First-out method should be applied so that the damages or obsolescence can be eliminated. Another useful recommendation is to provide the staffs and employees the proper training which will help them to understand adapt to the changes done in the entire accounting systems. It will ensure that their responsibilities can be maintained at a constant basis, at the same time the implementation process cannot be hampered. The above practices in order to build the effective accounting system in Darwin Ltd also help the company to improve the financial reporting system. Additionally, the companys management should need to review the peer organizations financial statement for maintaining the best practices and also examine the different financial statement and divisional financial performance reports at a regular basis to serve towards the organizational objectives of the company. 3. The Ethical Obligations Ethics is considered as the code of behaviour that is governed by the combination of moral, personal. Social and legal standards of what are appropriate and what is right for the entire community of working together. The appropriateness of the behaviour is varied by the way of changing situations and different types of conditions. Based on the factor, there are some number of ethical guiding principles that should need to be agreed by the different organizations and work cultures. In every business including Darwin Ltd should have the presence of the proper ethics program that helps the owners, managers, agents and employee to work together for the common purpose of the organization. It will also support the organization to achieve goals by considering various dimensions. In this particular case, the Chief Accountant of the Bondi Division, Jake Thompson was approached in the last time period of the financial year by the divisional general manger to book the sale that is destined to be happened later the specific financial year. Though, this particular function will represent the better picture for the companys stability and financial performance, but still it is considered as the unethical practice for the organization. Displaying the information that is relatively happened later the financial year is not the part of the process of that former operating year. Therefore, certainly it will represent a false value of the company and thus this factor should be con sidered as the ethical obligation faced by Thompson. References Berry, L. (2011).Financial accounting demystified. New York, NY: McGraw-Hill. D'Angela, D. (2008).A study of the market's reaction to superior sustainability reporting as demonstrated by the financial performance of publicly traded companies. Delahanty, L. (2005).Accounting trends techniques, employee benefit plans. New York, NY: American Institute of Certified Public Accountants. Edwards, D. (2014).The Link Between Company Environmental and Financial Performance (Routledge Revivals). Hoboken: Taylor and Francis. Friedlob, G., Plewa, F. (2006).Financial and business statements. Hauppauge, NY: Barron's Educational Series. Goldman, S. (2008).Temptations in the office. Westport, Conn.: Praeger. Gregoriou, G., Finch, N. (2012).Best practices in management accounting. New York: Palgrave Macmillan. Mintz, S., Morris, R. (2008).Ethical obligations and decision making in accounting. Boston: McGraw-Hill/Irwin. Schmidt, A. (2011).Financial markets and trading. Hoboken, N.J.: Wiley. Tarantino, A., Cernauskas, D. (2009).Risk management in finance. Hoboken, N.J.: Wiley. Vataliya, K. (2009).Practical financial accounting. Jaipur: Paradise Publishers. Warren, C., Reeve, J., Fess, P. (2005).Financial managerial accounting. Mason, Ohio: Thomson/South-Western.