Using a Sample Cause and Effect Essay to Create a Proofreaded PDF File

Using a Sample Cause and Effect Essay to Create a Proofreaded PDF FileWe're all used to doing things like doing surveys, completing a report or writing an essay. Sometimes it may seem as if you can just roll with any idea that pops into your head. But that's not the way it is.Now, a good idea may be pure randomness, but it's not as simple as it sounds. If the whole idea is predicated on a good idea, then you want the conclusion to be equally sound. That means there must be a reason why the line you wish to draw was drawn. That way, the conclusion will come out sounding logical and convincing.In the case of an essay or a survey, the whole point is to find a pattern, a cause and effect. The idea of looking for a cause and effect is in itself a random process. But the effect must be traced back to something specific and not coincidentally.A pdf file that contains a set of question and answers is the perfect tool for finding a specific cause and effect. There are rules for all those inst ances when the meaning of specific words gets foggy and ambiguous and you want to know what caused it.The questions can't be too narrow, because one word won't serve the purpose, and the answers should point to a particular trigger. There must be a pattern to the triggers, and the sequence in which they can occur.If you put together some of the best samples of cause and effect you've found so far, you can produce a sample cause and effect pdf file. If you're wondering how to do this, just follow these steps:Do the math. Take a look at the question and answer and see how many of the answers apply to the question at hand. Compare the answers to each question with the causes and effects, to ensure there's a pattern to the answers. Of course, the best way to determine if the patterns exist is to read through the PDF and figure out where you might have made a mistake.Create your PDF file and paste the answers in the appropriate place. It's a good idea to leave a space for you to write yo ur own explanation of the cause and effect. You can put these notes in a separate text file and use it later if you'd like.

Writing Tips - What I Would Say To Someone Who Is Preoccupied With Their Essay

Writing Tips - What I Would Say To Someone Who Is Preoccupied With Their EssayAs a student I have been working on my final essay for an English composition class. It is a college level class, which consists of 3 parts. It's intended to introduce and train students to write, the student's first short story, a short story about them and their personal experience or life. There are many students who fear they cannot write their story because they do not know how.The best way to approach this particular class is to set up some time to write your story. I believe it is important to write my story before writing a paper because when you've finished your first draft it becomes easier to keep track of what you need to learn.My essay for the writing class is going to be quite long because I am required to write a three part series on my life story. There are many challenges in this particular section, but it is the most important one to me. After all I'm writing about my life story and I want to make sure I am covering everything.A few tips before writing my essay for the writing class is to give yourself some time to think about your story and then write it. Once you get into it, once you realize the importance of what you are writing, it becomes much easier.When I was preparing for my essay for the writing classes I knew I had to cover what I had experienced and learned while I was writing my story. One tip I learned is that when writing the story first imagine it in your mind as if you were writing the story from the heart. This forces you to tell it like it is from the first person point of view.Once you feel comfortable with this method of writing, you can write it in the form of a true story from the personal experience. Some students start to write the story in the form of a memoir. Others may use the first person in order to better relate the experiences they have had to their readers.If you are writing for the writing class, be sure to start by defining what yo ur story is going to be about. Make sure you consider each specific section of your essay before you begin writing.In addition to that, make sure you know all of the writing rules so you do not have any problems with your essay. The best tip I can give you is to find a writing class online so you can write a final, essay for your writing class.

Environmental Issues Essay Topics - Is it a Scam?

Environmental Issues Essay Topics - Is it a Scam? It has turned into a key worldwide issue which cannot be solved by the effort of one. To start with, 1 solution to resolve this dilemma could be to minimize the variety of cars on roads by encouraging the usage of public transports. With the period of time, the majority of the environmental problems have become global issues and I feel that global initiatives ought to be taken for the ideal result and to create the world a better place to reside in. Then you are able to write the principal portion of the paper. On the flip side, you could always be confident that there'll undoubtedly be a particular topic covering your own subject of interest. You must specify the sort of your customized essay on pollution, page count, formatting and style requirements, together with deadline. Buying pollution essays is an issue of a couple of seconds. The Downside Risk of Environmental Issues Essay Topics Energy alternatives are the sole r emedy to the environmental damage. Restriction on using fossil fuels and pollution control laws ought to be imposed strictly. It is a process of contaminating the environment in a way that it becomes unsafe to use. Environmental pollution denotes the introduction of damaging pollutants into the surroundings. Water pollution is just one of the pivotal problems nowadays. Deforestation is another important cause. Droughts and Famines Drought is essentially a distress situation resulting from the failure of rainfall. The New Fuss About Environmental Issues Essay Topics The impacts of pollution are devastative. During the last ten decades, the world has witnessed severe increase in environmental pollution. The contamination of the living environment results in the deaths of the whole organic ecosystems. Environmental pollution is just one of the key threats for our planet. The Key to Successful Environmental Issues Essay Topics There are lots of activities that could be acc omplished by both the frequent citizen to the governments of earth, which could severally enhance the world's environmental issue. Finally, they should introduce laws to limit the deforestation in many countries around the world, to ensure that there are enough green forests. A clean environment assists in the healthful development of biological species. As an example, in nations lying on both sides of the equator there's considerable potential for harnessing solar power. Environmental Issues Essay Topics: No Longer a Mystery When you get your completed essay, be sure you tell all your friends what a good service it is and what's the ideal place to acquire cheap essays. If you're looking for assistance with your essay then we provide a comprehensive writing service given by fully qualified academics in your area of study. You might think that interesting essay titles do all of the work, permitting you to add obvious examples and share ordinary ideas. In order to assist you con sider a great title for research argumentative essay on environmental problems, environmental following will explain some techniques that you're able to use essays consider ideas. The 5-Minute Rule for Environmental Issues Essay Topics Schools and institutes around the world are attempting to make students aware of the several environmental difficulties and methods to resolve them. There is an assortment of ways how everyone can add to the protection of the surroundings. There are a great deal of impressive environment related topics that you may use for your submission. Japanese classes for beginners consist of basic words and phrases like simple greetings and the way you should introduce yourself. You can rest assured your environment essay will stick out in quality! Environment essay must be customized in line with the style and format required. Writing an environment essay can be a difficult job for an initial timer. An environmental problems essay must also concentrat e on how best to encourage people to safeguard their environment, and the advantages of this kind of endeavor. Whatever They Told You About Environmental Issues Essay Topics Is Dead Wrong...And Here's Why A whole lot of garbage is thrown right into the water. Folks feel the need, not just for primary essentials, like a slice of bread and a roof above their heads, but in addition for many facilities and luxuries. There are lots of approaches to garbage utilization but the majority of the poor nations simply don't have sufficient money to introduce such up-to-date technologies. If pollution goes on, the day isn't far when our earth is going to be a boiling pan and become a desert. This topic is significantly important because there's only one Earth to reside in. Forests are the chief lungs of the Earth and the major atmosphere for a wide variety of animals, birds and insects. Environment is also sometimes known as habitat. It may refer to the entire world, or any part of it such as particular geographical area. How this scarcity is affecting the well-being of people all over the world may also be discussed. Every individual could play a substantial function to combat this issue. So, it's imperative for all of us to understand environmental problems, factors causing them and finding ways to boost our environment. When you look around, you will observe social difficulties that affect society daily. Even though it is beyond the ability of governments to control all disturbing noises in the full society, it is apparently possible that making some avoidable noises is banned in some specific places like near hospitals. This dilemma may not be avoided. To put it differently, it's a global issue.

Negative Effects Of Social Media - 1743 Words

Social media is one of the most widespread methods of communication and interaction worldwide. While social media comes in various forms, they all tend to share the same motive: Encourage the public socialize. Most would wonder how this could be such a bad thing and see very few problems relating to social media. Others see right through the illusion of the LED screen. The public can easily hide behind a keyboard without threat of confrontation for their words or actions on the internet. Anything and everything can be said and they will not be faulted. Social media is more detrimental to users than advantageous due to the allowance of freedom to insult, bully and threaten others without fear of punishment or consequence; cyberbullying†¦show more content†¦In addition, ten percent of high school teens in Japan have opened up about being harassed online, while twenty-five to twenty-nine teens were harassed in Spain. Twenty-eight percent of middle school and high school users h ave experienced cyberbullying at some point or another. Seventy-five percent of girls with diminished self esteem engage in cutting, bullying, smoking, drinking, drug abuse, eating disorders. However, the most appalling statistic is that eighty-seven percent, highest numbered statistic listed, of high school teens witness cyberbullying. Witness as in observing, gawking and failing to take action against. They are merely spectators that just watch as others are being brutally attacked in front of everybody they know and some they do not. Most of those on social media that feel personally victimized often feel unwanted, which can lead to dangerous psychological health. One would think the obvious solution would be to block any hostile users with an offensive nature; however, in the mind of the victim, nobody wants to be talked about and they would much rather see what is being aforementioned about them rather than not knowing at all and being forced to wonder. Bullying, cyber or other wise, is linked to poor academics, health deterioration and even criminal acts. Social media can cause victimization, as well as making users uneasy when they are unable to access their accounts. Contributions to low self esteem at the fault of social mediaShow MoreRelatedThe Negative Effects Of Social Media1648 Words   |  7 Pages I’ve learned that everything that glitters ain’t gold. In my middle school days I’ve experienced the negative effects of social media, Now when I say social media, I’m referring to Facebook, Instagram, Twitter, and Snapchat. By me being very active on social media I’ve been taunted, teased, threatened and harassed along with having low- self esteem and some suicidal thoughts . According to a recent study in the JAMA pediatrics, 23% of teens report they are or have been the target of cyberbullyingRead MoreNegative Effects Of Social Media1117 Words   |  5 PagesNegative impact of social media to the society. Addictiveness. Right off the bat, Teens are exceptionally subject to their gadgets in light of the fact that separated from schoolwork they are experts at spending the small hours of the night stuck to any electronic gadgets sharing, tuning in to music and different things youngsters are occupied with. Addiction usually refers to compulsive behavior that leads to negative effects. In most addictions, people feel compelled to do certain activities atRead MoreThe Negative Effects Of Social Media1509 Words   |  7 Pagesbeing millennials, social media is as natural to the people of today as breathing or drinking water. Social media is a â€Å"series of websites and applications that have been designed to allow people to share content and communicate with each other quickly and efficiently† (â€Å"What is Social Media, 2017). A few people have a more confined perspective of social media likening it to mean the same as interacting on sites like Facebook, Instagram, Snapchat, and others. The p ower of social media is such that, theRead MoreNegative Effects Of Social Media1350 Words   |  6 Pagestoday’s society, social media is an important tool that many people use daily for various purposes. On social media, people share their opinions, events in their lives, and news. They also use social media as a tool for entertainment and as a way of keeping in touch with their friends. Because of its various uses, the use of social media increased very significantly over the years and it is no surprise that many scholars from different disciplines took an interest in the use of social media. These scholarsRead MoreNegative Effects Of Social Media1517 Words   |  7 Pages What is Social Media? As stated on Dictionary.com, social media is â€Å"websites and other online means of communication that are used by large groups of people to share information and to develop social and professional contacts†. There are a huge variety of social media sites such as, Facebook, Twitter, Myspace, Instagram, and YouTube. As our technology gets more and more advanced and new devices come out, social media itself is growing as well. Because of the growth of social media, our lives areRead MoreThe Negative Effects Of Social Media1212 Words   |  5 PagesThe Negative Effects of Social Media Introduction 1. Attention Getter: a. What is the first thing most people do in the morning? i. Brush teeth? ii. Go to the bathroom? iii. Feed your dog? iv. The correct answer is actually checking your phone. 1. According to a recent study by IDC Research, 80% of smartphone users check their phones within 15 minutes of waking up each morning. b. What on your phone is so important? i. Social media c. Social Media i. According to Dictionary.com, social media is consideredRead MoreNegative Effects Of Social Media1297 Words   |  6 PagesIn the twenty-first century, social media plays an extensive part in most people’s lives. Instagram, Twitter, and many other social networks can cause adverse psychological harm and even lead to physical harm. Although many may argue that social media pertains to be useful, there prove to be more harmful aspects rather than helpful aspects of these media sites. These effects are not only psychological, but they may also be physical. Not only do social networks cause depression, anxiety, and cyberbullyingRead MoreNegative Effects Of Social Media1716 Words   |  7 PagesTwitter, Instagram, and many other social media sites, these changed the way that we communicate with one another. Social platforms allow people to share events of their own lives, through posting photos, leaving comments, updating their status, and many others. For example, â€Å"As of today, there are a little over 322 million people that live in the United States, 64% of whom own a smartphone. This means that approximately 206 million people have access to social media, anywhere at any time. FurthermoreRead MoreNegative Effects Of Social Media1743 Words   |  7 Pagesthese people are on their social media accounts. According to Brooke Lusk, the database and media manager for the Prevention Researcher, social media can be defined as, â€Å"an aspect of the internet which allows individuals and groups to create and publish online content, share the content, and interact about it.† These days, people are very involved with the internet and social media. Some think this is a benefit while others think this is a detriment for many reasons. Social media allows people to stayRead MoreNegative Effects Of Social Media1064 Words   |  5 PagesA Negative Collage of Social Media Today in everyday life we all have some sort of device. We all possess access to social media in some way, shape or form. Social media plays a huge part of everyone’s life. We constantly look at our phones on every beep. We read every post on Facebook. We never thought how that affects the youth and with them following us, who knows what they might find on the World Wide Web. Social media in the hands of the youth can have devastating effects, even adults

Relationship Between Estimation of Liabilities and Decision of the Com

Questions: 1. With reference to the above statement describe what you understand by the term liabilities and how they are measured. 2. Discuss liabilities and the problems of measurement in the context of the present IASB framework. 3. Select a company from the Australian Securities Exchange website and download the 2014 annual report. Evaluate the categorisation and treatment of liabilities in the annual report. 4. Comment on the relationship between the measurement of liabilities and decision useful information with examples from your selected annual report. Answers: Executive Summary The current task will be examining the connection between the business liabilities and duties that are embraced by the business elements. Then again, how liabilities are measured will likewise be clarified. Also, alongside the examination of liabilities, issues identifying with its estimation will be additionally displayed in connection to IASB structure. In this paper an organization will be selected for analyzing the annual report and understanding the treatment of liabilities. Apart from that, the organization will must be listed on Australian Securities Exchange and the latest annual report will be considered for undertaking the research activities. Finally, a remark will be given on the relationship between estimation of liabilities and decision of the company. Additionally, relevant examples will be cited from the Annual report of Telstra. Introduction The liabilities is considered as the obligation relating to entity that may develop from the past events or transactions. Liability is termed as the borrowing that a business can take either from person or banks in order to enhance the business process and that can be payable either in short time or long time. Therefore, liabilities are treated as debts or obligations which show the claim of creditor on the assets of business. The banks and suppliers are considered as non-owners that supplies funds to the entities. Therefore, funds given by non-owners are regarded as liabilities. On the other hand, the commitment is regarded as the decision that is made for purchasing or undertaking any venture. The current assignment will be discussing the relation between liabilities and commitments that are undertaken by the business entities (Henry Holzmann, 2012). On the other hand, a statement has been provided which will be explained in brief manner so that liabilities and commitments can be understood. On the other hand, how liabilities are measured will also be explained. Moreover, along with the discussion of liabilities, problems relating to its measurement will be also presented in relation to IASB framework. Apart from that, a company will be focused upon relating to the website of Australian Securities Exchange in order to understand the liabilities treatment in the annual report. Lastly, a comment will be provided on the basis of relationship among the measurement of liabilities and decision. Moreover, it will be discussed with examples relating to opted annual report. 1. Term Liabilities and its measurement According to Huian (2012), liabilities are considered as a duty or responsibility to someone other, that is not related with the business. Therefore, liabilities are the funds that are provided by the non-owners to the business and are treated as the debts of the business. On the other hand, McEntire (2012) mentioned that liability or debt funders are not associated with the profits earned by the business. The liabilities can be current liabilities, non-current liabilities and contingent liabilities as per IASB. The key features that are linked with the liabilities are: Current obligation to an outside party Obligation must have been arisen from the past event Outflow of future economic advantage is must Apart from that, Moerman van der Laan (2011) stated that liabilities can be recognized in the statement of financial position when there is higher chance that future sacrifice relating to economic benefit will arise. On the other hand, if the liability does not match up with the recognition criteria then it can be mentioned as explanatory notes and it may not be disclosed in financial position statement of the business. Therefore liabilities are regarded as those items that are held by the business. Examples of liabilities can be bank loans, bank overdraft, creditors, etc. The liability of the business can be reduced if the company is successful in earning income or profit. Further, the liabilities can be settled via transfer of economic benefits comprising goods or services, money. Peasnell (2013) opined that business fall in liability in order to finance their operations for surviving in the market. On the other hand, Lpez-Espinosa et al. (2009) argues that liabilities and commitments are two distinct term. Commitment is taken as decision or intention for sacrificing future economic benefit. For instance, a decision to purchase venture can be treated as commitment. Moreover, the commitment lacks the current obligation element as there is no irrevocable or enforceable agreement. Therefore, it can be assumed that either party involved in the agreement can suffer substantial loss if agreement is cancelled. On the other side, liability provides an indicator that chances of losses can be high. Apart from that Henry Holzmann (2012) discussed that commitment turns liability when intention relating to sacrifice of future resources transform into current obligation. The relation between commitment and liability can be understood: Unconditional grant payment: Level Offer/Decision made to applicant Enforceable Agreement Payment Made Classification Commitment Recording of liability and expense and eliminate commitment Eliminate Liability Conditional grant in advance payment Level Offer/Decision made to applicant Enforceable Agreement Payment Made Confirmation to conditions have been done Classification Commitment Commitment Recording of prepaid expense Reduction of payment and identifies expenses Baltazar (2012), stated that liabilities are recorded on the right side of the balance sheet of the company. The business takes debt funders in account in order to finance or purchase the assets for the business or may also require finance for expansion purpose. Therefore, in such case, the business can fall into liabilities or debts that need to be paid some point of time otherwise the debt funders can seize the property of business if the debt amount is not cleared. On the other hand, K (2012) proposed that when assets get liquidated then the business pays the debt first. The business can use equity funds that is owners equity and the debt funds that are liabilities in order to buy assets. Apart from that, McEntire (2012) mentioned that liabilities can be measured at fair value. On the other hand, the present value method can be used for measuring liabilities that can help in knowing whether the company is in position to pay liability or not. Moreover, the company can use: The quoted price relating to identical liability when it is traded as asset A quoted price for alike liabilities Therefore, above techniques can be used in the absence of market relating to liability. Thus, company can be able to measure their liabilities that need to be cleared in due time. Therefore, it can be considered that measuring liabilities clear understanding of accounting so that right liabilities can be known and calculated for paying it to the banks or suppliers. On the other hand, the total liabilities can be measured by adding all the short term liabilities and long term liabilities and also if there is any off balance sheet liabilities (Peasnell, 2013). Thus, business can be able to know how much still the company needs to pay in order to get rid of the liabilities burden. 2. Liabilities and issues in Measurement of Liabilities in Context of the Present IASB Framework According to the IASB framework, liability has been defined as the current obligation for an entity which has been generated from the historical events and the settlement of which is expected to lead an outflow of thee resources associated with economic advantages. Liabilities are presented in the balance sheet by categorizing into two segments: current and non-current. For example, trade payables, borrowings, tax creditor etc are included into liability section of the statement of financial position. It has been argued that there are some limitations of the IASB framework in measurement of liability. In order to determine the measurement technique for assets and liabilities, IASB standard has used the concept of valuation. However it has not been found to be reliable all the time. IASB framework suggests various methods for measuring assets and liabilities (Accaglobal.com, 2015). In order to define liability, IASB has considered the economic obligations of the company which can be identified as well as estimated according to the generally accepted accounting principles. However, IASB had not included the fact that certain deferred credits which are not obligations for the organization but must be recognized as well as measured as liability according to GAAP (Baltazar, 2012). It has been argued that the conceptual framework proposed by IASB focuses on the fair value measurement of the assets and liabilities. In fact, it has been observed that, this framework has not been able to clearly address the estimation beyond the description of the practice. The conceptual framework of IASB has several problems associated with the measurement of liabilities which is found to be ineffective in measuring the non-financial liabilities. It has been observed that the initial estimation of the liabilities which resulted from the transaction or past events which are not responsible for generation of revenue is complicated and it is subject to the significant error regarding measurement. For example, in case of employee benefits liabilities, provisions, derivatives and yet it will not include an item of deferred expenditure of deferred income. Additionally, when a liability is subject to the measurement uncertainty, the potential for error in the measurement will significa ntly affect the estimated revenue for a specific period (Fasb.org, 2001). It has been observed that the measurement technique will potentially affect the day one estimation and the measurement over the period of reporting when the liability is settled. It has been found that the IASB is focusing on the potential of this type of errors in measurement for overstating the day one revenue. However, it is not concerned about the overstatement of the subsequent revenue which implies a conservative bias in the measurement technique proposed by IASB. Additionally, IASB significantly ignores the inherent risk associated with the litigation liability and it represents the liability as if the flow of resource in future was certain and it will not reflect the economic burden presented with the aid of litigation liability. Thus, it will not be a reliable representation of liability (McGregor, 2013). 3. Categorization Treatment of Liabilities in Annual Report of Telstra Telstra has adopted AASB 2012-2 in order to offset the financial asset and liabilities. The company has assessed the new disclosure requirements according to the AASB 2012-2 as well as it added the additional disclosures in the financial report(Nobes and Parker, 2012). The treatment of different components of liability is discussed in this section. Trade and Other Payables In case of Telstra, trade and other payables including accruals are recorded as the current liability when the company requires paying in future due to purchase of service or assets. Amortized cost is considered in this case (Telstra.ice4.interactiveinvestor.com.au, 2015). Provisions In case of Telstra provisions are recognized when the following conditions are fulfilled: The company has an existing legal or constructive obligation for sacrificing the economic benefits in future due to past transactions. The probability of sacrificing economic benefits in future Reliable estimation of the obligation (Telstra.ice4.interactiveinvestor.com.au, 2015). Employee benefits The liabilities relating to employee benefits are held by Telstra regarding salary, wage, annual leave and other benefits at the nominal amount. It is calculated on the basis of expected rate of remuneration on the current date of settlement and it included the associated cost. The present values are calculated by using the government security rates within the due dates and similar to those of Telstras liability. The management judgment is applied in estimation of the long service leave provision (Telstra.ice4.interactiveinvestor.com.au, 2015). Workers Compensation Telstra is responsible for insuring the liabilities of the workers compensation. The company has a provision for this liability and it is estimated at the present value on the basis of the actuarial review of the liabilities. In this situation, review will include the assessment of the actual accidents as well as estimation of the claims which has been incurred but not reported. The Australian government bond rate (10 years) is considered for the estimating the present value along with the risk associated with the liability. It has been observed that there are some controlled entities which are not self insured. However, it pays annual premium to the insurance companies for the workers of Telstra as compensation liability. Redundancy and Restructuring Costs From the annual report of Telstra, it has been found that it recognizes a provision for the redundancy cost when a detailed formal plan for the redundancies has been developed. Additionally, it has been observed that a valid expectation has been developed that the redundancy will be undertaken with respect to the employees who will be affected. Telstra has recognized a provision for the restructuring cost when a formal as well as detailed plan s developed and approved (Telstra.ice4.interactiveinvestor.com.au, 2015). Additionally, when the valid expectation is raised from the people for who the restructuring activities will be carried out. Borrowings It has been found that the borrowings are consisted of the non-current liabilities except for those which has maturity period less than 12 months from the date of reporting. In Telstra, the annual report has demonstrated that the borrowing costs are directly associated with the cost of the production, construction or acquisition of the asset. The other cost associated with borrowings is included in the income statement as expenditure. In Telstra, borrowings are initially recognized on the date of trading and the company makes a provision for that instrument. On the other hand, Telstra derecognize its borrowing when the contractual liabilities are expired or cancelled (Nobes and Parker, 2012). The company has segmented borrowings into two major categories and these two categories are discussed below: Borrowings in a Designated Hedging Relationship The offshore borrowings of Telstra which are designated as the hedged item are estimated in terms of cash flow hedges or fair value. The accounting treatment is determined on the basis of the hedging technique. Initially the borrowings will be considered at its fair value if it has adopted fair value hedging technique. The carrying amount of borrowing in Telstra in fair value hedges are adjusted for the movement of fair value which will be attributed to the risk of hedging. It has been found that the Fair value will be estimated on the basis of the valuation methodologies which utilize information from the observable market (Telstra.ice4.interactiveinvestor.com.au, 2015). When the borrowings are estimated in terms of cash flow hedges are initially recognized at the fair value plus the cost of transaction which is directly associated with borrowing. It has been found that in Telstra the borrowing is subsequently undertaken at the cost of amortization and it will be converted into the applicable spot rate as on the date of reporting. Borrowings not in a Designated Hedging Relationship Domestic loans, Telstra bonds and offshore loans are not included in the borrowings in the designated hedging relationship. In Telstra, all these instruments will be initially recognized in the fair value plus the additional cost of transaction which is directly associated to the issue of the instruments. Additionally these instruments are estimated at the amortized cost. It has been observed that the difference between the final amounts paid for discharging the borrowing and initial amount of the borrowing is recognized in the statement of comprehensive income by utilizing the effective interest method over the entire period of borrowing (Telstra.ice4.interactiveinvestor.com.au, 2015). Tax payable and Deferred Tax Liability Current tax payable and deferred tax liability are the two components of liability in the balance sheet of Telstra. It has been found that the current tax is estimated in the accounting profit after allowing for the non-taxable as well as the non-deductable items which is on the basis of the amount anticipated to be paid to the tax authorities on the basis of the taxable profit for that period (Warren, Reeve and Duchac, 2007). On the other hand, the deferred tax will be estimated at the tax rate which is expected to be applied at the period when the asset will be realized as well as the liability will be settled. Both the deferred tax and the current tax are estimated by utilizing the tax rate which has been enacted on the date of reporting. The deferred tax liabilities will be offset against the deferred tax asset of Telstra (Telstra.ice4.interactiveinvestor.com.au, 2015). Contingent Liabilities Contingent liability relates to the liability of adequate risk which does not qualified to be recognized as a liability or a liability whose presence will be corroborated only by wither the occurrence or non-occurrence of the future events which are uncertain and cannot be completely controlled by Telstra (Warren, Reeve and Duchac, 2007). Additionally, from the annual report of Telstra, it has been found that the term contingency liability is utilized for the liabilities which fail to satisfy the recognition criteria of recognition. First of all, it is needed to be determined whether the obligation should be considered as a liability of contingent liability. 4. Relationship between the Measurement of Liabilities and Decision The measurement of liabilities has significant impact on the decision making of the company (Reeve, Warren and Duchac, 2007). In case of Telstra, the treatment and measurement of liabilities are discussed in the above section. It has been found that the trade and other payables are recorded at the amortized cost. It has been found that it will influence the purchasing decision of asset and service. The provisions are measured in Telstra in three different terms. In case of employee benefits, Telstra has decided to offer long service leave of 3 months or more in case of the employees who has served the organization for ten years or more. It will be included in the employee benefit provision of the organization. In order to calculate the present values, Telstra has decided to use the rate of government bonds having similar liabilities. Management judgment is applied in estimation of the factors for calculating the permitted long service leave. The weighted average projected remuneratio n increment and the discount rate is considered for this purpose. In case of measurement of borrowing, fair value technique has been adopted by Telstra. It has been found that the future value is calculated with the aid of discounted future cash flow by utilization of a suitable market based yield curve and fit for the borrowing cost of Telstra (Reeve, Warren and Duchac, 2007). Conclusion This paper has provided an insight to the liability and its measurement techniques according to the IASB conceptual framework. First of liability is defied and the treatment of liabilities is discussed in the essay. Additionally, this paper has identified the relationship between the measurement of liability and decision of business entity. In order to do this Telstra has been chosen and the treatment of liability is discussed in this paper. The limitations of measurement of liability by application of IASB conceptual framework has been discussed in this paper. It has been found that the estimation of liability has a significant association with the decision of the business entity. References Baltazar, E. (2012). International GAAP 2012. Chichester, West Sussex, U.K.: John Wiley Sons. Henry, E., Holzmann, O. (2012). Offsetting of assets and liabilities. J. Corp. Acct. Fin., 23(4), 65-69. doi:10.1002/jcaf.21772 Huian, M. (2012). Accounting for Financial Assets and Financial Liabilities According to IFRS 9. Annals Of The Alexandru Ioan Cuza University - Economics, 59(1). doi:10.2478/v10316-012-0002-0 K, S. (2012). Time Value of Money and Fair Value Accounting. London: Global Professional Publishing Ltd. Lopez-Espinosa, G., Maddocks, J., Polo-Garrido, F. (2009). Equity-Liabilities Distinction: The case for Co-operatives. Journal Of International Financial Management Accounting, 20(3), 274-306. doi:10.1111/j.1467-646x.2009.01033.x McEntire, D. (2012). Understanding and reducing vulnerability: from the approach of liabilities and capabilities. Disaster Prevention And Management, 21(2), 206-225. doi:10.1108/09653561211220007 Moerman, L., van der Laan, S. (2011). Accounting for long-tail asbestos liabilities: Metaphor and meaning. Accounting Forum, 35(1), 11-18. doi:10.1016/j.accfor.2011.01.002 Peasnell, K. (2013). Discussion of Financial reporting for employee stock options: liabilities or equity . Rev Account Stud, 18(3), 683-691. doi:10.1007/s11142-013-9236-9 Accaglobal.com, (2015).Conceptual Framework | ACCA Qualification | Students | ACCA Global. [online] Accaglobal.com. Available at: https://www.accaglobal.com/in/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/iasb-conceptual-framework-financial-reporting.html [Accessed 28 Jan. 2015]. Baltazar, E. (2012).International GAAP 2012. Chichester, West Sussex, U.K.: John Wiley Sons. Fasb.org, (2001).Understanding the Issues - The Case for Initially Measuring Liabilities at Fair Value. [online] Available at: https://www.fasb.org/cs/ContentServer?c=Document_Cpagename=FASB%2FDocument_C%2FDocumentPagecid=1218220179006 [Accessed 28 Jan. 2015]. IFRS Foundation, (2014).A Review of the Conceptual Framework for Financial Reporting. IFRS Foundation. McGregor, W. (2013).Liabilities the neglected element: a conceptual analysis of the financial reporting of liabilities. AASB Occasional Paper No. 1. Australian Accounting Standards Board. Nobes, C. and Parker, R. (2012).Comparative international accounting. Harlow, England: Pearson. Reeve, J., Warren, C. and Duchac, J. (2007).Principles of accounting. Mason, OH: Thomson/South-Western. Telstra.ice4.interactiveinvestor.com.au, (2015).Telstra Annual Report 2014. [online] Available at: https://telstra.ice4.interactiveinvestor.com.au/Telstra1401/AnnualReport2014/EN/body.aspx?z=2p=14v=2pgl=uid= [Accessed 28 Jan. 2015]. Telstra2014ar.interactiveinvestorreports.com, (2015).Home - Telstra Annual Report 2014. [online] Available at: https://telstra2014ar.interactiveinvestorreports.com/ [Accessed 28 Jan. 2015]. Warren, C., Reeve, J. and Duchac, J. (2007).Accounting. Mason, OH: Thomson/South-Western.

Writing Services - Your Career Is Not As Hard As You Think

Writing Services - Your Career Is Not As Hard As You ThinkIf you are in the marketing arena, then writing services are available to you. A very large percentage of the business is handled through writing. By utilizing your creative talent and writing skills, you can achieve your target audience.People always like to look at pictures, as well as other visual materials. The use of pictures, infographics, and other written information on websites, is what sets an image for a particular company or organization. Most businesses have a website that they design themselves, so they can market their business and sell their products. The idea is that they set up the website, and the people that visit it go away, in search of something that appeals to them.These ideas might be in the form of a banner, or some sort of advertisement, but they are all in people's minds, before they can actually find anything on the website. If a picture, or a text ad on a website attracts the reader's attention, t hen you can assume that the visitors will come back to read more about the products and services that you offer. As a matter of fact, the majority of business is done by writing advertising, either for products or services.Before you start writing for a business, you should have the ability to write well, with reading skills. You can do this by taking a literary arts class, or taking college classes. It does not matter whether you are a college student or an adult, or a child, you can gain these skills.When it comes to writing services, there are many different agencies that provide their services to organizations. There are writers that are used to write press releases, or articles for business magazines. In addition, these writers are used to write press releases for news agencies, websites, and other such sites. There are so many different kinds of writing that you can choose from, that it is easy to get overwhelmed.The most common question is, how much does it cost? Some agencie s charge per article, while others charge per word. This is not always the case, though. Many different agencies charge the same amount, regardless of how many words you write.You should also consider how long you want to keep your writing services. You can keep your writing services for as long as you want, so long as you keep writing. You will not be charged for this, as the agency charges a flat rate, or per word, or per story.It is a good idea to keep your writing services for as long as you can, as long as you are reasonably paid for it. This way, you can continue to build your client base, and you will keep writing for as long as you have a writing job available. Eventually, you will be working full time, and then you can freelance.

How to Find College Essay Samples

How to Find College Essay SamplesCollege essays are among the most sought after parts of an application. Many students start their college career with a question mark hanging over their head, wondering whether they can actually write a good academic paper or will their grades be less than stellar. Before heading to college, a student should have a good grasp of some key writing tips, and finding college essay samples is a perfect place to start.The first tip for finding essays samples is that there are a lot of websites out there that offer these free and for free. College essay samples are often very simple, and the writing tips are often available to a new student. This is a great place to get started in writing for college. College essay samples are also good for those who are shy about asking for help. Many colleges have a writing center or faculty for guidance in essay writing.The next tip for finding college essay samples is that these are typically included with the required f orms you submit at college. Be sure to submit all the required forms and they will send you an essay sample packet. By doing this, you will be able to save yourself time and money, which may not make you get a better grade.Another tip for getting a good grade is to avoid any grammar errors or misspellings. Students frequently forget to check their grammar while writing essays, and if a student does make a grammatical error, it can really hurt their grade.College essays need to be creative and require students to use creative language. In order to use creative writing in their essay, students must be able to follow directions properly. If you find a great essay sample, be sure to check for spelling and grammar. Even the simplest essay requires a good grasp of grammar and language.The last tip for finding college essay samples is that many of these are free, but they are not always as good as you would like them to be. The fact that a few websites are free does not mean that all of th em are. You need to do your research and choose wisely.College essay samples are invaluable to those who are looking to write a good essay. Students are often on a deadline to get their college grades in order. If you are going to use them, do some research first to ensure that you will be using them correctly.