Ethical Behavior At Rocky University - 1244 Words

Ethical Behavior at Rocky University Ethical behavior should be expected from college students; however, it is not always present. There is a moral obligation for students, earning a degree, that they are in fact the ones doing the homework and tests. The prevalence of online institutions has helped enable a multitude of working individuals earn a degree. Without the classroom setting, it is arduous for a professor to ensure who is on the other end of the keyboard and monitor. In fact, Gopala, Paswan, and Qin (2015) stated that regarding online classes and degree programs, â€Å"as a component of distant-learning initiatives, have attracted a lot of attention from educational institutions, administrators, policymakers, and society at large. According to results of Pew Research Center 2011 Surveys, about 23 percent of college graduates have taken online courses† (p. 67). Rocky University has conducted a survey asking 90 of its students whether or not he or she may have cheated on any assignments. Rocky University is interested in comparing itself with other Universities as well as setting a benchmark of its own situation. The following will enable the reader to understand just where Rocky stands after the results of the survey are tallied. Overview of the Rocky University Survey The data analyzed herein, were gathered from 90 of Rocky University students. There were 46 female respondents and 44 male respondents. Each was asked a series of three questions: have you ever copiedShow MoreRelatedEthical Behavior Of Business Students At Rocky University Essay1799 Words   |  8 PagesEthical Behaviour of Business Students at Rocky University Introduction Many corporation grow and evolve there has been some ethical issues with regarding to policies and procedures within the company. 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The Link Between Nationalism And Racism History Essay Free Essays

This essay will critically analyze the nexus between patriotism and racism in order to set up if there is a correlativity. Racism is an of import argument in modern-day society because it is widely perceived that racism in no longer prevailing but racism continues to be. Harmonizing to the Oxford English Dictionary, racism is defined as the, ‘discrimination against or hostility towards other races. We will write a custom essay sample on The Link Between Nationalism And Racism History Essay or any similar topic only for you Order Now ‘ Barack Obama was the first black president of America in 2009 but is invariably greeted with unfavorable judgment claimed by former president, Jimmy Carter because he is black and the ‘belief held by many Whites that an African American is non qualified to be in the White House. ‘ ( The Guardian ) In order to reply this inquiry I will foremost discourse the function of patriotism and the effects that it has upon imagined communities in nation-states in order to set up links between racism. To exemplify my theory I will utilize illustrations of how patriotism was used to advance racist positions and reenforce a peculiar set of ideals. My First illustration is of Nazi Germany who wanted to eliminate the Judaic race in Europe. The German state was to be cleansed and go forth a superior German race. I will specifically look at the grounds why the National Socialist German Worker ‘s Party ( NSDAP ) was elected and how they used patriotism in order to advance the party ‘s hatred for the Judaic race. I will besides look at how Nazi propaganda was used to reenforce racist positions in order to convey together the nation-state. The concluding illustration will research the intensions of what precisely constitutes you to be a member of a nation-state and whether you have successfully integrated into society. In 2000 in the coastal town of Nea Michaniona an Albanian pupil named Odysseus Cenai was given the wages to transport the national flag at a commemorating parade. ( Tzanelli, 2006:27 ) I will look at the grounds why Cenai and others were discriminated against by looking at how Greece maps and looking at the history between Greece and Albania to tie in a nexus. I believe that patriotism reinforces a peculiar image of nation-states in order to make a sense of national pride. I believe that patriotism has stemmed from political motions, faiths and the media. Patriotism is non wholly to fault for racism but has played a critical function in back uping it. The Othering? Paragraph 1 Patriotism is defined as the: ‘Politicised societal consciousness centered upon an cultural born out of shared commonalties, seeking to accomplish integrity, liberty and group involvement by mobilising ethnic-based constituencies. ‘ ( Norbu, 1992:181 ) Norbu ( 1992 ) has identified the cardinal function of patriotism within a state ; patriotism has in kernel sought to reconstruct the original Latin significance of state, people or state. ( Norbu 1992:25 ) Patriotism is an political orientation of the province or a inactive political orientation in so far as it identifies peoples ( states ) with provinces. Anderson ( 1983 ) claims there are three causes of patriotism: faith, dynastic kingdom and print capitalist economy. The historical context will supply the background for patriotism in order to set up the cardinal incentives such as: nationalism, national pride, conveying the nation-state together and making a specific set of beliefs. The state is ‘an imagined political community and imagined as both inherently limited and autonomous. ‘ ( Anderson, 1983:06 ) Harmonizing to Anderson ; ‘The state is imagined because the member of even the smallest state will ne’er cognize most their fellow-members, run into them, or even hear of them, yet in the heads of each lives the image of their Communion. ‘ ( Anderson, 1983:06 ) Paragraph 2 History Hitler ‘s rise to power had cardinal effects for the German province every bit good as the persecution of Jews. The German populace elected the National Social Workers Party ( NSDAP ) which was controlled by Hitler in order to take them through a difficult period in clip due to the great depression and the economic and national casualty of World War I. In 1920 Anton Drexler published the â€Å" Twenty-five Points † programme which set out the NSDAP policies. Bizarre combinations of political idea were in common in Germany in 1918. The growing of Nazism was doubtless helped by a clime of comparatively similar thoughts. ‘ ( Eatwel, 2003:126 ) This was polar to the party deriving control of the province because the morale of the state was low and the economic crisis made it hard for the state. This plan had set out how the German state needed to take back control and create equality amongst a superior race by the remotion of inferior races. The plan was really negative and critiqued what was incorrect with Germany at the clip and was the ground why it became so appealing to the imagined community. National pride i? Superior race Hitler brought the German province closer by conveying back national pride to the imagined community, which had been losing for so long. He believed that the Aryan race was the superior race and everyone else was inferior. Drexler used Charles Darwin ‘s theory of endurance of the fittest and radicalised it by claiming that the inferior persons should be eradicated. It was non merely the Jews who were discriminated against but besides the Slavs and the Blacks were ‘deemed inferior people, destined for conquering or servitude. ‘ ( 37 ) Hitler used patriotism in order to know apart against other races because they were seen as below them, by doing the German race seem more of import or worthy so everyone else he reinstalled national pride in the imagined community. In his 25 point programme he spoke of how he wanted to unify ‘all Germans in a great Germany ‘ and that â€Å" German people have rights to those equal to those of other states and the Treaty of Versailles and St. Germain shall be abrogated. † Nazi Germany were rallied by this belief of their importance and wanted to take back what was truly theirs, sovereignty resides with the Aryan race ( volksgemeinscharft ) Hitler believed that over clip it was going of all time more hard to separate Hebrews from the Germans apart from their faith as they took on European individualities which he believed was incorrect because the Jews who held of import places were working the state for the ain selfish demands. ‘Under Nazism Katz argues ‘racism became metaphysical and the devastation of the Jews was indispensable for the saving of the German state if non their redemption. ‘ ( 68 ) aˆÂ ¦ Nazi propaganda i? Encourage them i? Fear Nazi propaganda played a important function in maintaining the state province strong and to reenforce the province chief policy, which was to make a superior race. Nazi propaganda was used to promote everyone that what they had set out to make was the right thing and the state should be proud for cleaning society. ‘Publicity was designed to startle the population, to implement continued attachment and group trueness. ‘ Hitler invariably spoke of how he wanted to take the Judaic race in Europe. Nazi political orientation was systematically used with the purpose of keeping high national pride in the imagined community. In a popular hebdomadal magazine, Der Angriff had a circulation of some 300,000 wrote, ‘the war will stop with the extinction of the Judaic race ‘ and in another widely read article, Das Reich made an indistinguishable anticipation: ‘the Jews will pay with the extinction ( aussrottung ) of their race in Europe. † The repeat of despised towards Jews in the imperativeness would go synonymous in the imagined community and hence would back up the German cause. ‘ Nazi Germany non merely promoted propaganda but when they realised they were get downing to lose clasp on the war they tried to beat up the state by motivating fright. Nazi Germany tried to convert the imagined community that it was non merely them who played a function in the attempt to destruct European Jewry but it was the German public excessively. NSDAP believed that by intimidating the German state, they would hold no pick but to back up and promote their attempts. NSDAP claimed that ‘Jewish Acts of the Apostless of retaliation against the full German people, and non merely the Nazi leading, should the war terminal unsuccessfully. ‘ This clearly shows the nation-state employed these fear tactics in order to beat up the state and convert them that what they were making was for the greater good. Hitler used patriotism in order to convert the populace that what he set out to make was for the Aryan race. The two most of import factors of Nazi political orientation were antisemitism and racism, Nazi political orientation was committed to the creative activity of a maestro race and therefore the riddance of what it deemed ‘life unworthy of populating ‘ among the Germans such as ‘mentally retarded, emotionally disturbed, and physically handicapped Germans, along with Gypsies and Jews. Hitler ‘s used patriotism to implement his ideals by claiming that the Aryan race were superior and that the Jews were the ageless enemy of the German people. Political motion i? History i? Hitlers anti-semitic position Hitler was an anti-semitic leader, who was n’t afraid to publicise his extremist hatred towards the Judaic race and Hitlers ‘ideas sing antisemitism must be entire remotion of the Jews. ‘ Hitler entirely is non to fault for the annihilating offense committed to the persecution of an full race but the NSDAP party who believed in the Nazi political orientation and the people who were involved in it every bit good as the people who stood by and watched. ‘ The Otherring Greece illustration Greece ( 2000-2004 ) there were several instances of racial bias, which brought to the foreground inquiries of national individuality, racism and favoritism. Traditionally the best student of the school in acknowledgment of that student ‘s excellence holds the Grecian national symbol. This was non the instance in 2000 because in the costal town of Nea Michaniona the Michaniote found out the best pupil was non Grecian but in existent fact Albanian, whose household migrated to Greece a few old ages before in hunt of a better life. Odysseus Cenai ( Odhise Qenaj ) is the pupil in inquiry, which caused tumult from his equals and their parents. The chief ground for such ill will was because of his race, he was Albanian and non Greek. This racism towards Cenai and many others who inhabit Greece has stemmed from historical events, spiritual positions and nationalism towards their state. Firstly I will discourse the context in which the events occurred because it provides us with an pen etration to the beliefs of the imagined community. The ground why the Grecian state were so inexorable non to see Cenai an Albanian to transport the flag was because of the significance of the flag. The flag and the national anthem are symbolic mentions to the Greeks with its ain myth of common beginnings and history ( Smith 1981, p. 66 ) . The Grecian flag ( bluish with white cross ) dates back to a decree issued during the Grecian Independence War ( 1822 ) , and ‘entwin [ es ] national sentiments with spiritual strong beliefs ‘ ( Karakasidou 2000, p. 226 ) . The Grecian anthem operates along the same lines, as both its history ( as a piece of poesy composed by the Greek ‘national poet ‘ , Solomos ) and its content refer to the procedure of Grecian ethnogenesis. ‘ Grecian ethnogensis derives from the Greek Ethnos, which means ‘groups of people ‘ , or ‘nation ‘ is the procedure by which a group of human existences come to be unde rstood or understand themselves ethnically distinct from the wider societal landscape from which their grouping emerges. This is an of import construct because the Grecian civilization is really loyal and see themselves distinct from other races due to their belief towards Greek orthodox. The national flag harmonizing to Firth today plays a symbolic map, being a ‘condensation symbol ‘ and ‘a focal point for sentiment about society. ( Firth 1975:356 ) The national flag symbolises the sacred character of the state ; loyal citizens revere it. The national flag plays an of import function in keeping the nationalism and love for Greece. Michael Billig suggests that â€Å" the topographic point of national flags in modern-day life bears a minute ‘s consideration † ( 1995, p. 117 ) . These minutes of ideas towards the flag and the significance that they play are cardinal in making a strong sense of national pride. National pride could be considered ideologica lly racist because you adore your state and you do n’t desire anyone staining its image. The parade itself is really of import because it is excessively commemorate the Greeks strength and their finding non to give in to the Italian ‘ultimatum ‘ and resignation to the Axis Forces on the 28th October 1940. Throughout Greece the imagined community remembers the legendary ‘Ohi ‘ ( No ) that the Metaxas fascist government ( 1936-1941 ) allegedly delivered to the Italian fascist government. The struggle between the Greek and Albanians supported by Italy that followed the ‘ohi ‘ and the ephemeral Greek triumph before the German invasion and business ( 1941 ) , are registered as a great loyal act. Parading therefore symbolizes the victory of the ‘Greek spirit ‘ over its ‘enemies. ‘ ( Karakasidou 2000:241 ) nationalism towards their state is clearly high among the Greeks and this is apparent in there conflict against holding a non-Greek carry the flag which means so much to them and in this was they are honoring their t riumph. However this may be good for the Greeks that they love their state but this has besides created barriers between other civilizations. Harmonizing to Nadia Seremeta-kis so advisor to the Greek Ministry of Public Health discovered an association between Albanians and other immigrants to Greece after the gap of EU boundary lines and narratives about ‘waves of infections traversing Grecian frontiers. ‘ ( Seremetakis 1996:489 ) This creates a sense of imagination in that the infections are the immigrants traversing the Grecian boundary line. The intension of the term infection describes the immigrants as if they are occupying the host state, the racialist tone towards other civilizations is apparent and this is due to national pride. Albanians have even changed their names to Greek traditional ways in order to suit into society so they would n’t be stigmatised. Furthermore it was from Grecian perceptual experiences that if you were a different ethnicity to them , so you are Albanian. ( ibid ) The fact that they cant distinguish between different races reinforces the Grecian state ‘s attitude towards other races and their racialist positions. There was a possibility of allowing Cenai Greek citizenship so that he could take part but some Greeks argued that would non wipe out his ‘alien ‘ individuality. Two female parents of Michaniote students gave voice to such reserves by shouting in a local meeting ‘I will non allow an Albanian touch MY FLAG or sing MY NATIONAL anthem! ! ! ‘ ( Raptis 16 November 2003 ) . The racial tone was grounds of their disfavor of Albanians and their involuntariness to absorb other civilizations into their society. For illustration, senior members of the conservative party Nea Dimokratia ( New Democracy ) suggested that bearing the flag is a inquiry of birthright, therefore overruling the civic construct of the state. The permutation of civic with cultural apprehensions of the state figured once more in 2003, when the Prefect of Thessaloniki, Panagiotis Psomiadis, declared that ‘You are born a Grecian, you can non be turned into a Grecian! ‘ ( Raptis 16 November 2003 ) . Firth, R. ( 1975 ) ‘Symbolism of flags ‘ , in Symbols Public and Private, Cornell University Press, Ithaca, New York. How to cite The Link Between Nationalism And Racism History Essay, Essay examples

Revaluation Model Value of Asset

Question: Describe about the Revaluation Model for Value of Asset. Answer: Journal Entries In Revaluation Model Journal Entries in case if revaluation results in increase in value of asset In $ 000' Sr. No. Date Particular Dr. Amount Cr. Amount 1 30.06.2016 Non- Current Asset A/c 6875000 To Revaluation Surplus A/c 6875000 [Being revaluation reserve created with the increase in carrying amount of asset.] Conditions for raising debt are as follows: Debt ratio should be less than 0.6, and The time's interest earned ratio should be more than 3 Debt ratio Total Liabilities/Total Assets Cost Model Revaluation Model Debt $20,000,000.00 Debt $20,000,000.00 Assets $35,500,000.00 Assets $49,250,000.00 Ratio 0.563380282 Ratio 0.406091371 Times interest earned ratio Profit before tax + interest expense/interest expense Profit before tax $450,000.00 Profit before tax $7325000 Interest exp. $900,000.00 Interest exp. $900,000.00 Ratio 1.5 Ratio 9.138888889 Working note Balance sheet under cost model Liabilities Amount Assets Amount Equity (Bal Fig) $15,300,000 Property plant and equipment $27,500,000 Net profit $200,000 current assets $8,000,000 Long term liability $17,500,000 short term liabilities $2,500,000 $35,500,000 $35,500,000 Balance sheet under revaluation model Liabilities Amount Assets Amount Equity (Bal Fig) $29,050,000 Property plant and equipment $41,250,000 Net profit $200,000 current assets $8,000,000 Long term liability $17,500,000 short term liabilities $2,500,000 $49,250,000 $49,250,000 Analysis On the basis of the given case study and the calculations above many interpretations can be drawn. The total assets of Sha Maru Ltd. amount to $35,500,000. These assets include $27,500,000 worth of property, plant and equipment, while the remaining is current assets. From the companys financial data, it can be stated that a large proportion of the assets is consumed by property, plant and equipment. Therefore, the carrying amount of asset must be greater than the actual value because it is mentioned that the fair amount of assets is 25% greater than their current value. This will lead to higher depreciation and the increase in asset value is likely to minimise the companys liabilities. Sha Marus long-term liabilities are worth $17,500,000, while the short-term obligations amount to $2,500,000. Net profit for the period is $2,000,000; the interest expense is $900,000 and the tax expense cumulate to $250,000. The rise in carrying the amount of the asset is going to have a direct favourable impact on the companys debt-equity ratio. As the company will require making various changes in the depreciation adjustments because cost methodology was being followed earlier and now the company is adopting the revaluation method. Sha Maru will now have to abide by the statutory and cost changes as per the changes in the accounting standard. It is critical to properly present the difference between the assets revalued amount and the carrying amount while reporting in the books of account. Applying the revaluation model is more advantageous in the context of managing the debt percentage. Moreover, it will also enable the organisation to make sufficient payments in terms of dividend. Ratios under the revaluation model are more favourable and this will be helpful in taking a loan because all conditions are getting satisfied in this model. Moreover, the debt-asset ratio was more during the cost model and lower during the revaluation model. Higher debt-asset ratio implied that more than nearly 56% of the companys assets were being financed by debt, while in the revaluation method 48% of the assets were being financed through debt. Under the cost method, Sha Maru had a comparatively higher degree of leverage and hence a lower level of financial flexibility. This is due to the fact that debt servicing payments ought to be made under any condition or else Sha Maru would violate the debt covenants and become vulnerable to bankruptcy. The Times Interest Earned ratio was only 1.5 during the application of cost method. This implied that Sha Marus ability to meet its debt payments was very weak. On the other hand, under the revaluation method, it increased to 9.13 which is a substantial increase in Sha Marus ability to honour its debt obligations. Definitely, the creditors would prefer Sha Maru more now as it has a much greater times interest ratio which demonstrates the organisation can afford to pay the interest amounts when they become due. Moreover, a higher ratio is less risky, whereas a ratio below 3 indicates credit risk. Impact on books of account when applying revaluation model The fair value of the asset can be calculated with the help of a qualified valuator. If the nature of an asset is such that it is not feasible to use market value method, then an alternate method can be used to determine its fair value. If an assets revaluation leads to a rise in the carrying amount then such increase will be considered as a rise in other comprehensive income and will be recorded as revaluation surplus in the equity. Hence, if in future, the asset value again decreases then the pertinent profit will be considered as revaluation gain and the loss to the degree the balance is available in the revaluation account will be implemented by decreasing the revaluation reserve. If after revaluation it is concluded that there is a fall in the assets value, then in such cases, the fall in the amount will be recorded as a loss in the PL account. If a revaluation reserve is present in the books of account then the loss amount is going to be adjusted against the revaluation reserve account to the available balance and the rest of the amount will be charged to the PL account.