Confirmations used for confirming accounts receivables

a.)        ‘Positive’ confirmations and ‘Negative’ confirmation are the two types of confirmation used for accounts receivable. A positive confirmation is a communication addressed to the debtor requesting him/her to confirm whether the balance as stated in the confirmation is correct or not.

A negative confirmation is one where a response is requested from the debtor, if the balance stated in the confirmation is incorrect.

Positive confirmations are used in case of debtors where large amounts are due and the number of accounts is low. Positive confirmations are also used when there is evidence or suspicion of fraud or serious error. When regulatory authorities require balances, the positive balance confirmations are used. Negative confirmations are used when the number of ‘Accounts Receivable’ accounts is large and individual balances are small.

(b.)       For evaluating the collectibility of the Accounts Receivable, the auditors would look into the ageing of the Accounts Receivable and discuss collectibility of individual accounts with the personnel of the clients. They may also examine the correspondence with the important customers and also the financial statements of these customers.

(c.)       When the public accountant comes across an instance where a debtor fails to respond to positive confirmation, the accountant cannot presume that the debtor checked the request and did not respond because there is no error. There may be some busy customers who do not find enough time to check their confirmations. But there may be cases also, where frauds or embezzlements might have taken place. The Public Accountant may desire that such accounts may further be pursued with second positive confirmations.

(d.)       When no response is received for second positive confirmation, the auditors resort to alternative procedures for verification. They examine the customer’s formal remittance advice and cash receipts journals. Correspondence in client’s files can also be checked to for satisfactory evidence. Verification of shipping documents, sales invoices contracts and other instruments are also useful. In certain unusual cases, the auditor can telephone the client and have a discussion with him directly. In cases where substantial amounts are involved, the public auditor may go to the extent of investigating the existence of customer or his financial status.

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Nature of Data used in Qualitative Research

1. Qualitative Research & Methods employed

            Qualitative research is a scientific research which seeks to understand a given research problem or topic from the perspectives of the local population it involves.

             The three most common qualitative methods are participant observation, in-depth interviews, and focus groups.
(a)Participant observation is appropriate for collecting data on naturally occurring behaviors in their usual contexts.
(b) In-depth interviews are appropriate for collecting data on individuals’ personal histories, perspectives and experiences, particularly when sensitive topics are being explored.
(c)Focus groups are effective in eliciting data on the cultural norms of a group and in generating broad overviews of issues of concern to the cultural groups or subgroups represented.

These three methods generate data by way of field notes, audio (and sometimes video) recordings, and transcripts.
                                      
                                         2. Trustworthiness and Researcher Bias
          
                Trustworthiness is an essential component of qualitative research. Findings should reflect the reality of the experience. Providing participants with the opportunity to review the researchers interpretation of the data (Koch, 1994 ) can identify this trustworthiness or credibility. Another strategy used to maximize the trustworthiness of the findings is to undertake member checks . This involves taking analysis back to the participants to ensure it represents reasonable account of their experience (Parahoo, 1997) thus, minimizing researcher bias In this way biased results can be avoided and a reliable description of a given phenomena provided (Beck, 1994). However, research by Mayes & Pope (1995) & Clarke (1999) argue that reliability is enhanced when more than one skilled qualitative researcher is involved in the analysis process. This is seems a sound suggestion.
                                        
                                                             3. Confirmability
                Patton says that objectivity in research suffers because the intrusion of the researcher’s biases is inevitable (Patton, 1990). The concept of confirmability is the qualitative investigator’s comparable concern to objectivity.  Here steps must be taken to help ensure as far as possible that the work’s findings are the result of the experiences and ideas of the informants, rather than the reflections and ideas of the researcher. The method of triangulation can be used to reduce the bias of the investigator and promote confirmability. Miles and Huberman(1994)consider that a key criterion for confirmability is the extent to which the researcher admits his or her own.
                                       
                                                              4. Coding
           An objectivist approach treats code words as “condensed representation of the facts described in the data” (Seidel & Kelle, 1995).It should be ensured that (1.) the codes are adequate surrogates for the text they identify (2.) the text is reducible to the codes and (3.) it is appropriate to analyze relationships among codes. If these conditions are not met then an analysis of relationships among code words is risky business. (Seidel, 1991)
  
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Self-Compassion

While trying to understanding the concept of ‘self-compassion’, it is desirable that one understands the meaning and essence of ‘compassion’ first. The literal meaning of the word ‘compassion’ is ‘to suffer with’. The experience of compassion is quite common to everybody. It involves noticing the suffering by somebody and feeling sympathetic for him. Normally people suffer when they lack something or fail to do something. When one feels compassionate for such people feel, one tries to share their suffering and feels like helping them out of their suffering (Germer& Salzberg, 2009).

Now, let ‘somebody’ in the above discussion be replaced by ‘I’ or ‘me’. One would be led to a situation where one has to be compassionate to oneself. In such a situation, one has to sympathise with oneself for the lack of something or failure to do or achieve something in the same way that one tries to do in case of suffering by others. Such compassion of a person to himself or herself is called ‘self-compassion’ (Van Dam, Sheppard, Forsyth & Earleywine, 2011).

Self-compassion is very important, but the least preached concept in the modern society. There is no person in the world, who will have every thing in life as desired by him. It is almost impossible to come across a person, who is successful in everything he attempts or tries to achieve. Reactions of people in such eventualities are frustration and despondency (Neff, 2003). They feel very unhappy and downcast as if such eventualities are singularly reserved for them. But, if one knows the art of ‘self-compassion’, he will commiserate with himself, regard failure as a one-off occurrence, recoups his confidence and energy and proceeds ahead for the next task or attempt. ‘Self-compassion’ is an excellent antidote to failures and disappointments in life, which can help in avoiding many psychological problems arising out of frustration and failure (Van Dam et al., 2011). 

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'Notwithstanding clause' of the Canadian Constitution

Throughout the Constitutional negotiations, the Premiers maintained that the Charter posed a threat to provincial autonomy. Explain their concerns. Do you agree with the Premiers’ assessment? Why or why not? As a compromise, Trudeau agreed to include Section 33 (Notwithstanding Clause) in the Charter. What does this clause allow, and do you believe its’ inclusion was a mistake? Why or why not?

In 1970s and 1980s, there were efforts by the provincial and Federal Governments, for modernizing the Constitution of Canada. There were prolonged negotiations in this exercise and most important part of the negotiations focussed on the replacement of Canadian Bill of Rights by set of freedoms and rights which is entrenched constitutionally (Kallen, 2010).

            The Premiers or Provincial leaders were opposed to the proposal since they apprehended that political power would shift to judiciary from the elected legislatures (Kallen, 2010).

            Canada, till the above mentioned reforms has a government system that is constitutional. The Constitution Acts of 1867 and 1982(Bastien, 2010) along with several other unwritten norms and conventions formed the ‘Constitution’. The Constitution clearly spelt out the power division powers between provincial and federal governments. The Constitution of the country is considered supreme and all actions of government as well as the laws are required to be according to the constitution. The judiciary is vested with responsibility of interpretation of constitutional provisions in case of a conflict of opinions between the provincial and federal governments (Behiels, 2009).

            When the Bill of Rights is finally approved, the charter that is entrenched constitutionally would vest the Courts with additional powers for reviewing elected representatives’ actions apart from interpretation of the constitutional provisions. Such a development is a clear erosion of the powers of the elected representatives and the apprehensions of the premiers were justified (Behiels, 2009).

            In order to allay the fears of the premiers and as a compromise, Trudeau agreed to include Section 33 (Notwithstanding clause) in the charter (Grover, 2005).

            According to the ‘Not withstanding clause’, the Parliament or legislature may declare  expressly in any Act  that the provision approved by them would operate  as notwithstanding which is one provision included within Section 2 or Sections (7 - 15) of the charter(Grover, 2005).

            Section 2 includes fundamental freedoms, sections 7 to 14, the legal rights and Section 15 the equality rights. The ‘Not withstanding clause affects only these rights leaving untouched the other rights like Democratic rights (Sections 3 to 5), Mobility Rights (Section 6), Language rights(Section (16-22) and minority language rights (Section 23).

            I am of the opinion that ‘Notwithstanding Clause’ adversely affects the most important human rights.

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Role and functions of the human rights commissions in Canada

1. Describe the role of the human rights commissions in Canada, its’ purpose and its’ perceived downfalls. What important advances have been made in our understanding of rights and responsibilities as a result of the provincial and federal commissions’ judgments? Use relevant cases when answering the above question.

The Canadian Human Rights Commission (CHRC) was established by the Canadian Government in 1977 as a quasi-judicial body under Canadian Human Rights Act.Its main functions are (Kallen, 2010).

            (a) To inquire about and adjudicate on complaints relating to discrimination in employment and in providing services within the Federal Government’s jurisdiction.

(b) To ensure that equal opportunities are afforded to four specified groups by the employers regulated by the Federal Government. The four groups are women, aboriginal people, the disabled people and visible minorities. These powers are entrusted to the Commission under Employment Equity Act, and

(c) To educate employers and general public of human rights and ensure observance of these rights.

There are some pitfalls about the functioning of the Commission as discussed below(Kallen, 2010).

(a) The Commission suffers from procedural problems. It does not follow the usual rules of evidence followed by normal courts. Hearsay evidence, which cannot be verified by cross- examination, is allowed in the adjudication process by the Commission.

(b) The complainants are given free legal assistance by Human Rights Legal Support Centre while the defendants have to bear their legal expenses even after it is proved that they are not guilty of breaking the law.

(c.)The adjudicators in the Commission are usually political appointees and their adjudications are mired in controversies.

(d) The main strength of the Commission’s enforcement comes from Section13.1 of Canadian Human Rights Act, which states that any exposure of a person or a group of persons to hatred by communication of any matter over phone or internet is discriminatory. There are complaints that CHRC exerts too much power under this section.

(e) The Commission is also criticized for the unduly long time taken by it in adjudication of several numbers of cases.

There are several cases in which the CHRC delivered landmark judgments, which established rights for the specified groups. Brooks v. Canadian Safeway 1989, involving discrimination against pregnant employees is one such case, in which the Supreme Court of Canada recognized that discrimination against pregnant women is discrimination by gender. In Delvin Vriend against a Christian school, his human rights challenge paved way for establishment of rights of a gay.

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Accounting Short Answer Questions

1. Explain the meaning of the terms "tangible" and "intangible" and discuss how these terms are used in describing assets.

Tangible assets are the economic resources of a firm, whose existence can be physically felt or perceived.
Examples: Inventory, land and buildings and plant and machinery.  
              
Intangible assets are non physical economic resources and rights, which carry a value with them and confer some advantage on the firm in the market place.

Examples: Goodwill, copyrights, patents and trademarks.

            In accounting, it is only the tangible assets that are found in the balance sheet. Intangible assets do not find a place in the balance sheet of the firm. But while calculating the value of the firm in the market, the intangible assts are also taken into account.

2. Discuss the advantages of establishing a line of credit

            A line of credit is a commitment from the bank to lend the firm up to a certain amount to meet various financial needs. It provides an opportunity for the firm to establish access to credit even before the exact expenditure decisions are finalized. It is more flexible than a loan, which makes finance available for a specific purpose. It can be used for different purposes. It need not be drawn at a time like a loan, but can be used as and when the need arises. The line of credit is thus the most flexible and comfortable financing arrangement for a firm to take care of its present and future needs as well as contingencies.

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Math Assignment Help-Applying Strategy to Solving Equations

Strategy
An action plan designed to achieve a specific goal can be termed as strategy. This  indicates how different engagements in doing a task  are to be linked.
 There are 4 parts of strategy.
 (1.) Information
(2.) Focus
(3.) Action
(4.) Position
Each part leads to the other. The map of the situation is filled by information. Focus helps in studying the map to discover the best opportunity to change the position filtering the unnecessary activities. The next step in this is driving to destination and the right path has to be chosen. Once action is started we progress ahead and keep changing our position to achieve the final result.

Let us take a word problem in math:
“4 less than one-third of a number is equal to 7 less than two-fifths of that number. Find the number”.
Step1( Identifying the information)
We identify the information in the given math problem. Since the number is unknown, we can take it as ‘N’.
Step2(Focus)
Now the focus of the problem is on finding the value of ‘N’.For this an algebraic equation for the same is framed.

Steps3 &4:(Action & Positioning)
The following steps are adopted towards getting end result.
Inverse operations are generally used to transfer terms from one side to the other. But what is important is to identify which terms are to be applied these operations. This is where positioning comes into picture. In the problem, it is better to transfer like terms to one side that is terms with N to either left side or right side of the equation and constants to the other side of the equation. This helps in simplifying the like terms. Once this is decided, the following steps of action are done.
Subtracting  N/3 from either side :

This cancels N/3 on left side of the equation.

     Grouping like terms :

 Making the denominator common for fractions:

   Combining like fractions:

Combining the terms with N:

  Transferring 7 to the left side of the equation by addition:

 Simplifying: 
3 = (N/15)

 Transferring 15 to the left side of the equation by multiplication:
3 *15 = (N/15) *15
 Simplifying
 45 = N
N =45
Thus the number is found using the four parts of strategy.

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Assignment Help-Corporate Accountancy Short Answer questions

1. Why is the IRS concerned with the corporate debt to equity ratio?

Investments in companies can be by two ways (1.) By equity and (2.) By debt. Equity earns dividend if the company earns profits and debt earns interest irrespective of profit earning by the company.

Dividend by companies is doubly taxed once at corporate tax point and the other at the investor as dividend income tax. Debt on the other hand is taxed only once at the interest receiver.

In view of this difference in taxation, there may be attempt by some companies and investors to show their investment in debt rather than in equity. Such companies will be thinly capitalised and debt-equity ratio would be high. IRS would then rechristen some debt as disguised equity.

IRS is thus concerned about debt-equity ratio because disguised capital may appear as debt.

2. Relative to corporate formation, how one can contribute appreciated property without gain recognition to the Transferor?

Relative to corporate formation, the corporate can contribute appreciated property without gain to the transferor by issuing company’s stock to the transferor so that he can have control in the affairs of the company. Nothing else should be given by the company to the transferor.

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Analyzing the fit between Systems Approach and Nursing

1.Introduction

Systems approach of health care delivery constitutes a patient centred health care-system. For the purpose, a four level health care system has been devised. Under this system, the health care has been divided into four levels (1.)The individual patient,(2.)The care team which includes professional care providers like clinicians and pharmacists,(3.)the organization like the hospital, clinic or nursing home which provides support to the development and work of care teams by providing infrastructure and other resources,(4.)The political and economic environment applying to all the above discussions (Brandt& Gardner , 2000).

2. Analysis

At present, the health care delivery system comprises of hospitals where individual departments operate almost autonomously. Clinics, laboratories, pharmacies and all other organizations forming part of the health care delivery system act as separate units. All these together. All these together are called as health care system even though it is not intended to be a system and never functioned as a system, in the true definition by ‘systems approach’ (Brandt& Gardner ,2000).

The shift from the present situation to systems approach requires that every participating division recognizes its influence on all other divisions. Each division will try to achieve highest performance in individual functioning and at the same time contribute to optimizing the performance of a system as a whole (White, 1991).  Moreover an outlook should be developed among the care team members like clinicians in different specialities, pharmacists, nurses, social workers, psychologists that this main motto is the optimum functioning of the system and cooperative functioning by interdependence among them is the key to such optimization (Ollila, 2005).

The Health care system involves many interacting elements. So special tools are required to perform a systems analysis (Brandt& Gardner ,2000). So a model of the health care delivery process must incorporate narrations of processes detailing the variety of activities from nurses administering medicines to examination by doctor, laboratory tests, the filling of prescription by a pharmacist and follow-up visits by the nurse. The model must very clearly lay down the functions of every unit and constituent members. Since the overall performance of the system depends not merely on the performance of clinical side, perfect coordination between administrative wing and clinical wing should be ensured (Ollila, 2005).

3. Summary

True, there will be resistance to systems approach introduction from various quarters, because it results in loss of autonomy, and identity, but the need for betterment of health. Care delivery system warrants the same. Introduction of systems approach requires basically attitudinal changes and not much capital investment. Therefore it should not be difficult to implement it in hospitals where there is a resource crunch(Brandt& Gardner ,2000).

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Administrative Distance in Business

One of the four important dimensions of ‘distance’ viewed from business sense happens to be the administrative and political distance existing in the two countries. If any two countries have historical and political associations, such associations would help in decreasing differences in administrative environments of the two countries. To cite examples, it is easy for Britain to establish trade ties with its former colonies in Asia, for France with West Africa and for Spain with Latin America because of the colony- colonizer relations between those countries. Such historic ties lead to preferential trading arrangements between those countries resulting in less regimented business climate. In modern times, concepts like common currency emerged to be the instruments for reducing the differences in administrative environments between the countries. The establishment of European Union (EU) and the launching of Euro as common currency for European countries is an example in this regard, which vindicate the impact of such measures on decreasing the differences in administrative environments between countries and increasing the trade.

Administrative distance between countries is also influenced greatly by the policies of the governments of the host country as well as native country of an organization. In a few cases, administrative distance arises due to restrictions in the native country itself. An example is United States of America, which prohibits bribery from its organisations either inside or outside USA and various other regulations relating to health, environment and safety. These restrictions deter US companies from indulging in any action aimed at decreasing the difference in administrative environments like bribing officials or politicians, which is the norm while doing business in some countries.

Administrative distance arises mainly due to actions of the target country’s government. Restriction on foreign direct investment, trade quotas, taxes, preferences and incentives to domestic companies by way of subsidies and liberal treatment in regulation are some of the ways in which the target countries create trade barriers. There measures are usually intended to protect domestic industries in particular.

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