Thursday, August 27, 2020

Spanking as a Way of Child Discipline

Guardians use control to show their kids the distinction among good and bad. The sort of control guardians use is altogether up to them at the same time, â€Å"ninety percent of guardians state that they have utilized [spanking] as a mean of order on their kid, and most guardians state that it was utilized on them when they were youngsters† (James). Beating is a type of order that has been utilized by numerous guardians; however it is presently turning into the strategy that is being disliked by most specialists and numerous guardians. The American Academy of Pediatricians state that beating may really accomplish more mischief than good†(Eisenhauer), implying that the hitting won't right the issues that the youngster has, yet just aggravate them. In certain nations around the world, for example, Norway and Sweden, chose authorities have made it absolutely illicit for guardians to punish their kid. Since this happened Oakland, California has built up an authority â€Å"No Spanking Zone. † This proposes an inquiry, is beating a decent type of control? From what the specialists state it absolutely shows up not to be and I think most guardians will in general concur with them that hitting isn't a satisfactory type of order any longer. Be that as it may, as indicated by the Critique of Anti-Spanking Study, found in Assertive Discipline, â€Å"experts don't all concur that beating is unsafe and some accept that mellow punishing is a helpful type of discipline† (Canter). Likewise a similar report said â€Å"72% of individuals studied despite everything think that its satisfactory to rebuff a kid by hitting them† (Canter). These are totally different ends than the one found by different specialists and individuals asked previously. Carrying the peruser to the end that all order is a type of assessment. Most sentiments despite everything lean toward hitting being a type of misuse and that punishing a kid is absolutely unsuitable on the grounds that striking a little youngster won't really instruct them to be acceptable. Beating likewise harms youngsters intellectually and punishing a kid is the same as hitting another person. Most of guardians that hit their children are at the purpose of dissatisfaction and outrage where they feel that beating is the exact opposite thing left for them to do. In the first place, striking a youngster won't instruct them to be acceptable; it really makes them change the way that they take a gander at things. Indeed Parents News says â€Å"spanking [children] may have some possibly long haul impacts, for example, expanding the mischief, animosity, vicious or criminal conduct, debilitated learning, gloom, and in most pessimistic scenario suicide† (Kuttner 46). The things that are refered to here are disturbing and they express the worry that beating is something beyond a discipline. As said before punishing â€Å"is the least viable approach to discipline† a kid for two reasons; the two reasons show the kid nothing the distinction among good and bad. The main truth is that punishing befuddles the kid. How might they determine what [the spanking] means† (James)? The explanation that hitting confounds them is essentially this; â€Å"parents are the case of the distinction among right and wrong† (Edwards). Essentially all punishing is doing is telling the kid is that each time someone accomplishes something incorrectly they ought to be smacked for the misstep they made. Furthermore, beating basically introduces a feeling of â€Å"fear and resentment† towards the parent. The main outcome that originates from making a kid dread the parent is simply converse what is attempting to be cultivated; discipline. On dreading the parent, the kid will likewise lose regard for their parent and make the connection among parent and youngster become extremely powerless. â€Å"Discipline won't work if guardians don't have a decent connection with their child† says Dr. Imprint Wolraich (Canter). This statement just features how beating a kid will debilitate the regard that is required among kid and parent. Thusly, the youngster doesn't realize that he/she did anything incorrectly on the grounds that the kid has no regard for the parent any more. These models demonstrate how beating doesn't show the kid to be acceptable, yet it changes the way that youngsters approach things. Besides, hitting a youngster likewise harms them intellectually. Kids that are hit lose regard for their folks as well as lose regard in themselves. They begin to accept that they are terrible children and they may likewise believe that their folks don't care for them. In any case, not exclusively are these youngsters pained at home by being hit, they are additionally disturbed at school: â€Å"There is some proof from a British report that [children] might be less ready to learn in light of the fact that physical discipline decreases a kid's I. Q. † (Burnett). This is one genuine case of how punishing is an inappropriate kind of control since it show how the learning procedure is affected. The main thing that hitting assists kids with learning is that it is satisfactory for them to utilize viciousness as a solution for any issue. Guardians don't realize that they are intellectually harming their youngster as appeared here: â€Å"although most guardians who punish mean well, they may really make hurt via preparing their kids manage strife by utilizing violence† (Kuttner 48). Emotional wellness is truly influenced by hitting on the grounds that the youngster is befuddled between the distinction of what is correct and what's going on. Hitting children can likewise prompt mental issues not far off as well. The biographies of famous people Adolf Hitler among them-record inordinate physical discipline during childhood† (Edwards). This speaks to that beating may have great momentary impacts, yet not far off physical discipline will make your kid have extreme mental issues. The most noticeably awful part about hitting youngsters is that it really doesn't instruct them to be better individuals, in actuality it will just make them increasingly forceful towards others. It is similarly as awful to punish a youngster since it makes them need to utilize power to take care of their own issues. Hitting a youngster is the same than hitting another person. Child rearing Magazine says â€Å"hitting a kid doesn't make instruct them anything other than to have a ‘might makes a right' demeanor towards others† (Kuttner 52). This implies utilizing beating as a disciplinary technique possibly instructs them that hitting somebody when they accomplish something incorrectly is the best activity. Another magazine that manages child rearing issues fundamentally says something very similar regarding physical discipline. â€Å"We don't state to our kids (the vast majority of us, at any rate), ‘Hitting is correct' or ‘Hitting is something worth being thankful for to do. We don't generally accept that it is ideal to hit individuals. The majority of us are not ‘in favor' of hitting youngsters. In any case, a significant number of us (the majority of us, really) carry on as though it really is ideal to do† says Murray Straus, a columnist for Parents. I feel that the principle issue is that guardians are not educated all around ok on the issue that punishing is so terrible. The last statement shows that guardians are absolutely ignorant that they are in any event, harming their youngster in light of the fact that the guardians â€Å"behave as though it really is great to do. Something else that was drawn out into the open was this: â€Å"studies of entire detainment facilities populaces everywhere throughout the Western world show that crooks who utilized savagery on their casualties perpetually had brutality utilized against them when they were children† (Straus 131). I imagine this likewise ties back to hitting being an approach to take care of issues, yet in these conditions the detainees utilized considerably more than simply hitting. This additionally shows when you hit a youngster it will impact them at some point in their life. Animosity is something else that has been seen as affected by physical discipline. â€Å"Children have been seen as more forceful when hit for discipline than other kids that have been trained by other means,† says Nancy (Breen). Punishing is a sort of order that brings out animosity in youngsters and instructs kid that it is satisfactory for them to hit others. Thus, hitting a youngster is the same than hitting another person. The fundamental explanation that guardians despite everything demand utilizing beating as a type of control is on the grounds that they see brisk outcomes. We felt the breaks and things weren't working for him thus we found that only a little smack on the behind would stand out enough to be sufficiently noticed to where you could teach him†, said Andrea Fouriezos in a meeting with Parenting Magazine. However, this just implies the guardians are utilizing hitting if all else fails sort of discipline. This is downright terrible on the grounds that they are utilizing it out of disappointment and when nothing else is working. I think Dr. Imprint Wolraich said all that needed to be said we he stated, â€Å"we're urging [parents] to search for different choices which have been demonstrated to be effective† (Straus 128). In the event that a specialist empowers different types of control than one needs to realize that beating is an inappropriate way to deal with training your youngster. In end to hitting your youngster, I feel it is an extremely terrible methodology when endeavoring to train your kid. In addition to the fact that spanking effects them intellectually it doesn't instruct them to be acceptable. Also, hitting instructs youngsters that viciousness is the fix to each issue. So next time when your youngster accomplishes something incorrectly please consider an elective strategy for discipline other than beating them since it will possibly prompt more issues when the kid gets more established.

Saturday, August 22, 2020

Red Badge Of Courage Self Importance Essay Example For Students

Red Badge Of Courage Self Importance Essay Zack AndreRED BADGE OF COURAGERed Badge of Courage Physical and passionate agony is the thing that the worn out solider represents in the book. The worn out solider torment originates from the entirety of the terrible things related with war. Him going insane brings enthusiastic torment and the physical torment is welcomed on by the endu rances of war. There was a worn out man, fouled with residue, blood and powder stain from hair to shoes, who walked unobtrusively at the adolescents side. The worn out solider additionally describes the durability individuals can charm. Indeed, even through the brutality of war individuals will discover something within them, defeat it and not let it trouble them. The worn out solider goes out and survives the extreme strengths of war yet he discovers something within him to live through it. The ideal solider is the thing that Jim Conklin brings to the book. Jim never gripes about war and battles on a par with the following man. A large number of the individuals admire Jim in light of the fact that he is so solid willed. The regiments nearly admire Jim in a profound manner find ing harmony within them when they consider him. It is a disaster when Jim kicks the bucket on account of the entirety of the ethical motivation he gave the regiment. Consistent with his character Jim kicks the bucket a tranquil and serene demise not conveying any of the regiment. Wilson speaks to the different sides of human instinct. In the start of the book Wilson is a mean intense person that nobody loved. This outward demonstration of being tuff is only a front of the genuine idea of Wilson. It is normal for individuals to cover their actual natur e before new faces. Towards the finish of the book Wilson begins to think about Henry. hen Henry is harmed and he doesnt attempt and battle different men any longer. Consistent with human instinct once times begin getting progressively troublesome and Wilson turns out to be more comforta ble with his enviro nmental factors he rises above into the quiet sympathetic individual he truly is. The entirety of the characters in the Red Badge of Courage speak to some part of man either genuinely or inwardly. This association between the characters and the peruser make the book consistent with life and progressively authentic. Since the characters feel so genuine, phy sically and inwardly, the peruser has a simpler time identifying with them.

Friday, August 21, 2020

IUB in BD Writing Sample - How to Find the Best Essay?

IUB in BD Writing Sample - How to Find the Best Essay?For better preparation, it is important to prepare the IUB in BD writing essay samples. This will help you gain better knowledge of the standard essay style. In fact, when you are preparing for an essay project, you should prepare IUB in BD writing sample so that you would not make mistakes when actually going to write.For better preparation, you can start by reading sample essays in this topic or instead of reading these, you can read reviews on IUB in BD writing. You can find these reviews online and you can search the reviews from the search engines. In fact, you can even hire someone to do this for you.After you have read the samples, review the content of the essay and what the topics are. After reviewing, you can now write a good sample essay. You must realize that there are many sites that offer great services but you must have a lot of patience if you want to achieve great writing skills. Otherwise, it will be very hard fo r you to write good essay.These IUB in BD writing samples are meant to help you a lot. The first thing that you need to do is to find a good writer. In this case, you can ask the help of your friends, classmates, or your relatives. Just choose someone who is knowledgeable in the topic and someone who have some experience in writing.When you are choosing the writer, it is important to consider what type of the essay is required for the subject matter. It is better if you can have a discussion with the writer about what type of essay would be good. Or you can ask him or her to provide you a couple of samples for you to preview. When you are choosing the samples, make sure that they have a topic that is related to the topic that you are writing about.Do not choose the essay randomly because there are websites that offer you free samples. These samples are usually a single page of text. Then, they ask for your feedback. By reviewing these samples, you will be able to assess the quality of the writer and you will also be able to know how experienced the writer is.Besides these, there are also various forms that you can request the writer to do for you. Before the project is ready, make sure that you give the writer a deadline. Once the essay is ready, you can then ask him or her to make any changes you want to. If you are confident enough, you can ask the writer to rewrite the entire essay for you.Finally, it is important to practice the essay that you have written. This is to avoid making the same mistake again. So make sure that you have practiced this essay as much as possible. If you do this, you will have a better chance of making the best IUB in BD writing sample.

Monday, May 25, 2020

How to Register to Vote in U.S. Elections

Registering to vote is required in order to cast ballots in elections in all states except North Dakota. Under Articles I and II of the U.S.  Constitution, the manner in which federal and state elections are conducted are determined by the states. Since each state sets its own election procedures and regulations – such as voter identification laws – it is important to contact your state or local elections office to learn your state’s specific election rules. How to Vote With the exception of state-specific rules, the basic steps to voting are the same almost everywhere.Voter registration is required in every state except North Dakota.Every state allows absentee voting.Most states assign voters to vote at specific polling places or voting locations.The U.S. Election Assistance Commission lists federal election dates and deadlines by state. Who Cannot Vote? The right to vote is not universal. Some people, depending on their circumstances and state laws, will not be allowed to vote. Non-citizens, including permanent legal residents (green card holders), are not allowed to vote in any state.Some people who have been convicted of felonies cannot vote. These rules may vary by state.In some states, persons who have been legally declared mentally incapacitated cannot vote. What is Voter Registration? Voter registration is the process used by the government to ensure that everyone who votes in an election is legally eligible to do so, votes in the correct location and only votes once. Registering to vote requires that you give your correct name, current address and other information to the government office that runs elections where you live. It might be a county or state or city office. Why is Registering to Vote Important? When you register to vote, the elections office will look at your address and determine which voting district you will vote in. Voting in the right place is important because who you get to vote for depends on where you live. For example, if you live on one street, you may have one set of candidates for city council; if you live the next block over, you may be in a different council ward and be voting for completely different people. Usually, the people in a voting district (or precinct) all go to vote in the same location. Most voting districts are fairly small, though in rural areas a district can stretch for miles. Whenever you move, you should register or re-register to vote in order to make sure you always vote in the right place. Who Can Register to Vote? To register in any state, you need to be a U.S. citizen, 18 or older by the next election, and a resident of the state. Most, but not all, states have two other rules as well: 1) you cant be a felon (someone who has committed a serious crime), and 2) you cant be mentally incompetent. In a few places, you can vote in local elections even if you are not a U.S. citizen. To check the rules for your state, call your state or local elections office. College Students: College students who live away from their parents or hometown can usually register legally in either place. Where Can You Register to Vote? Since elections are run by states, cities, and counties, the rules on registering to vote are not the same everywhere. But there are some rules that apply everywhere: for example, under the Motor Voter law, motor vehicle offices across the United States must offer voter registration application forms. Other places required the National Voter Registration Act to offer voter registration forms and assistance include: state or local government offices such as public libraries, public schools, offices of city and county clerks (including marriage license bureaus), fishing and hunting license bureaus, government revenue (tax) offices, unemployment compensation offices, and government offices that provide services to persons with disabilities. You can also register to vote by mail. You can call your local elections office, and ask them to send you a voter registration application in the mail. Just fill it out and send it back. Election offices are usually listed in the phone book in the government pages section. It may be listed under elections, the board of elections, supervisor of elections, or city, county or township clerk, registrar or auditor. Especially when elections are coming up, the political parties set up voter registration stations at public places like a shopping mall and college campuses. They may try to get you to register as a member of their political party, but you dont have to do so in order to register. NOTE: Filling out the voter registration form does not mean that you are actually registered to vote. Sometimes application forms get lost, or people dont fill them out correctly, or other mistakes happen. If in a few weeks you have not received a card from the elections office telling you that you are registered, give them a call. If theres a problem, ask them to send you a new registration form, fill it out carefully and mail it back. The Voter Registration card you receive will probably tell you exactly where you should go to vote. Keep your Voter Registration card in a safe place, its important. What Information Will You Have to Provide? While voter registration application forms will vary depending on your state, county or city, they will always ask for your name, address, date of birth and status of U.S. citizenship. You also have to give your drivers license number, if you have one, or the last four digits of your Social Security number. If you dont have either a drivers license or a Social Security number, the state will assign you a voter identification number. These numbers are to help the state keep track of voters. Check the form carefully, including the back, to see the rules for the place where you live. Party Affiliation: Most registration forms will ask you for a choice of political party affiliation. If you wish to do so, you can register as a member of any political party, including Republican, Democrat or any third party, like Green, Libertarian or Reform. You can also choose to register as independent or no party. Be aware that in some states, if you dont select a party affiliation when you register, you will not be allowed to vote in that partys primary elections. Even if you do not select a political party and do not vote in any party primary elections, you will be allowed to vote in the general election for any candidate. When Should You Register? In most states, you need to register at least 30 days before Election Day. In Connecticut, you can register up until 14 days before an election, in Alabama 10 days. Federal law says that you cant be required to register more than 30 days before the election. Details on registration deadlines in each state can be found on the U.S. Election Assistance Commission Web site. Six states have same-day registration - Idaho, Maine, Minnesota, New Hampshire, Wisconsin and Wyoming. You can go to the polling place, register and vote at the same time. You should bring some identification and proof of where you live. In North Dakota, you can vote without registering. Parts of this article are excerpted from the public domain document I Registered, Did You? distributed by the League of Women Voters.

Thursday, May 14, 2020

A Consensus On Our Policy Analysis Framework - 752 Words

In this paper I will be discussing how our class came to a consensus on our policy analysis framework. To understand what we are attempting to accomplish, you need to understand the denotation of policy analysis. Policy analysis is a technique used in public administration so individuals can evaluate and scrutinize policies. Policy analysis is not only limited to policy’s that are already enacted, policy analysis can be used to analyze perspective policy’s. There are already a handful of policy analysis frameworks available for use. These include: Chambers 2009, Gilbert and Terrell 2009, Popple and Leighninger 2004, and Dobelstein 2003. Many of the frameworks are heavily influenced by the work of Eveline Burns, who was prevalent in the 1940’s and 1950’s. While these frameworks would have been suitable to use for our analysis our class chose to create our own framework to help with analysis. In these next few paragraphs I will explain how and why we chose w hat we did. The first part of our policy analysis framework that we made was the goals and objectives section. We took this specific concept from Chambers framework, although many of the other frameworks also use this concept. The class came to a consensus as to what the definition would mean specifically. We all chose to measure the policy’s intended impact, as well as the policy’s actual impact. We also agreed on that participation in the program helps as a stepping stone for these individuals. What we mean by this isShow MoreRelatedNet Map : A Four Stage Iterative Approach1525 Words   |  7 PagesNet-Map employs a four-stage iterative approach: ââ€"  Step 1: Problem definition - Scope of analysis ââ€"  Step 2: Identification of actors ââ€"  Step 3: Network mapping, relationship discussion - actors’ incentives and actors’ influence ââ€"  Step 4: Network analysis and follow up questions Step 1: Net-Map begins with defining the problem and in so doing, draws the scope of analysis. 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Wednesday, May 6, 2020

Gun Control And The United Kingdom - 952 Words

In 2015, there are have been 312 mass shootings all across the United States. Within the 312 mass shootings there has been 20 school shootings, including the Umpqua Community College shooting that just happened nearly a month ago. Both sides of the political spectrum cannot come with a Bi-partisanship agreement on guns. Even though Congress cannot decide whether or not to in act some type of gun control order what if gun control was not the answer? Gun Control, are a set of laws and policies of transfer, ownership, sale, manufacture, and use of fire arms. The United Kingdom and United States have both very different regulations on arms. The United Kingdom has very strict gun possession laws. Were as the United States is very lenient with obtain a license and a weapon. In their Constitution it states that, â€Å"†¦The right of the people to keep and bear arms, shall not be infringed.† Gun Control first seemed to be vaguely brought up towards the end of the year of when the Columbine Shooting that happened, recently the Sandy Hook shooting. Mass shootings like the ones we hear about have been around since 1984. In 2012 is when this started getting a lot of media attention and politics started to take notice something should be done to stop these from happening. On one side of the argument you have people who are considerably impacted by these events and believe that guns are seen more as a weapon than anything else. I would consider this to be more of the Liberal views on theShow MoreRelatedThe uses of Firearms by civilians are very dangerous, and its history needs to be studied. 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The 6 six counties that remained were together named Nort hern Ireland and to this day, Northern Ireland is still a part of the United Kingdom. The first split of the IRA happened during this time between those who accepted 26 counties being set free (loyalist) and those who were upset that 6 remained under Britain control. Those who were not in favor of 6 counties apart of the United Kingdom were named the Irregulars. A civil war occurred between

Tuesday, May 5, 2020

Finance Reporting And Corporate Governance â€Myassignmenthelp.Com

Question: Discuss About The Finance Reporting And Corporate Governance? Answer: Introducation The financial statements of the companies are prepared according to the instructions provided in the generally accepted accounting principles (GAAP). The GAAP of different countries is different, for example, the Australian companies follow AASB GAAP, the companies in USA follow US GAAP, and there is international GAAP also being prescribed by IASB. The generally accepted accounting principles are set by referring to the basic accounting concepts and principles such as cost and fair value principle, concept of accrual and prudence, principles of double entry etc. The principles of historical cost state that the assets of an entity should, for first time, be recorded based on the historical cost (Broadbent Cullen, 2012). Further, there are few assumptions that are required to be made in preparation of the financial statements of the entities. The primary among them are the assumption of monetary unit and economic entity. As per the monetary unit assumption, the accounting records should include only the transactions capable of being expressed in monetary terms. The assumption of economic entity states that the activities of an entity are separate and distinct from those of its owners. It implies that the entity has a legal status separate from its owners (Broadbent Cullen, 2012). Further, the historical cost convention provides a basis for measurement of the financial items such as assets and liabilities. As per the historical cost model, an item of asset is recorded in the financial statements at the cost at which it was acquired. The historical cost convention assumes that the value of an item of asset being recognized in the books at the historical cost would remain unchanged over the period of t ime. However, this assumption of historical cost convention does not seem to be appropriate because the value of items of assets may change in future (Lee, 2007). The impact on comparison of the financial statements of three items such as accounting convention and accounting standard, consolidation, and foreign currencies is significant. In particular if one is looking compare Nestle (USA) with Patties Food Limited (Australia), the provisions of GAAP will play a significant role. The consolidated financial statements of Nestle are prepared under the IASB GAAP while that of Patties Food Limited are prepared under AASB GAAP (Nestle, 2016). The accounting conventions and accounting standards provided under the US GAAP are different from that provided under the AASB GAAP. Although the basics are same but differences exists in presentation and measurement of certain items of financial statements. Further, while comparing the financial statements of two entities, it should also be seen that the financial statements are consolidated or standalone. The consolidated financial statements comprises of the financial statements of parent and all its subsidiaries (Robinson et al., 2015). The comparison of two entities would not be fruitful if ones financial statements are consolidated and others are standalone. Further, the foreign currency transactions in the financial statements are also crucial to be taken into account for comparison purposes. The financial figures may substantially differ due to involvement of the foreign currencies. The profit or loss on account of foreign currency translation may affect the financial position of the company severely. Explanation of Similarities and Differences The consolidated financial statements of Nestle have been prepared based on the GAAP prescribed by IASB. Thus, in preparation of the financial statements of Nestle, the international accounting standards have been followed. On the other hand, the financial statements of Patties Food Limited have been prepared applying AASB GAAP (Pattiesfoods, 2015). Thus, the financial statements of Patties Food Limited have been prepared on the basis of Australian Accounting Standards. The provisions of accounting standards under two GAAPs may be different but the basic principles and concepts are same. Both the accounting frameworks such as IASB as well as AASB follow the accounting concept of accrual and historical cost basis in preparation of the financial statements. The consolidated financial statements of Nestle are being prepared under the IAS 27 while the consolidated financial statements of Patties Food Limited have been prepared under the AASB 127 (AASB 127, 2007). The provisions of the IAS 27 and AASB 127 are similar, thus, the consolidation processes would be same for Nestle (under IASB framework) and Patties Food Limited (under AASB framework). In regards to foreign currency transactions, it has been observed that AASB 121 has been framed on the same lines of IAS 21. However, there are few presentation requirements in AASB 121 which have been set differently as compared to IAS 21 (AASB 121, 2015). Changes in IFRS Nestle prepares its consolidated financial statements under the IASB framework thus the changes in the international financial reporting standards would affect the financial statements of Nestle. There have been a series of changes in the IASB financial reporting standards over the past few years (EY, 2016). The major changes have been observed in the areas of accounting for financial instruments, lease accounting, revenues from contractors, consolidation of the financial statements and defined benefit plans of employees. The changes in all these accounting standard would affect the financial statements of Nestle in the coming periods. For example, now lease accounting would under the single model and all leases would be shown on the face of balance sheet rather showing under the balance sheet as foot note (EY, 2016). Nestle Delivers Benefits to People through Food Nestle aims at delivering the best food products to its customers. The company works under the strategy of identifying the differing needs of the customers and exploring new products and services to serve them in the better manner (Nestle, 2017). The company is inspired by healthier lives and it makes proactive efforts to educate the customers by disseminating nutrition knowledge. The company promises the use of quality material in making the health products. The company has huge research and development capabilities that enable it to invent healthier products for the customers. The company enjoys digital innovation as one of its major competitive advantages (Nestle, 2017). The strategic road map of Nestle depends upon the pillar depicted in the diagram given below: Figure 1: Strategic Road Map of Nestle (Nestle, 2017) The Basis of Strong Principles The board of directors of Nestle group is focused on achieving the sustainable growth that enables the group to survive in the long run. The board considers pertinent to strike out the balance between the needs of owners, lenders, society, and the environment. The impetus of the board is on enhancing and strengthening the corporate governance in the company. Further, the board seeks proper alignment between the values and strategies of the company and its business models. According to the governance policy of the company, the transparency in the financial reporting is of utmost importance. The company makes different committees to ensure that the financial reporting is kept transparent. The audit committee and nomination and remuneration committee works in these areas (Nestle, 2017). Adjusting journal entries on 30th June 2013 Particulars Debit Credit Supplies expense 2,400.00 Supplies 2,400.00 (Being supplies consumed) Interest expense 1,000.00 Accrued interest 1,000.00 (Being interest on note payable charged for 5 months) Prepaid insurance 600.00 Insurance expense 600.00 (Being insurance used for 4 months) Consulting revenue 1,100.00 Unearned consulting revenue 1,100.00 (Being unearned consulting revenues booked) Accounts receivables 2,000.00 Graphic revenue 2,000.00 (Being earned graphic revenues booked) Depreciation 1,500.00 Accumulated Depreciation 1,500.00 (Being depreciation expense booked) Unadjusted trial Adjustments Adjusted trial Debit Credit Debit Credit Debit Credit Cash 9,500.00 9,500.00 Accounts receivables 14,000.00 2,000.00 16,000.00 Equipment 45,000.00 45,000.00 Insurance prepaid 1,800.00 600.00 1,200.00 Salary expense 30,000.00 30,000.00 Supplies 3,700.00 2,400.00 1,300.00 Advertisement expense 1,900.00 1,900.00 Rent expense 1,500.00 1,500.00 Utilities expenses 1,700.00 1,700.00 Notes payable 20,000.00 20,000.00 Accounts payable 9,000.00 9,000.00 Jill Salzer, Capital 22,000.00 22,000.00 Graphic revenue 52,100.00 2,000.00 54,100.00 Consulting revenue 6,000.00 1,100.00 4,900.00 Supplies expense 2,400.00 2,400.00 Interest accrued on note (20000*12%*5/12) 1,000.00 1,000.00 Interest expense 1,000.00 1,000.00 Insurance expenses 600.00 600.00 Unearned consulting revenue 1,100.00 1,100.00 Accumulated Depreciation 1,500.00 1,500.00 Depreciation expense 1,500.00 1,500.00 Total 109,100.00 109,100.00 8,600.00 8,600.00 113,600.00 113,600.00 Income Statement for the Period ended on 30th June 2013 Particulars Debit Credit Revenues Graphic revenue 54,100.00 Consulting revenue 4,900.00 Total 59,000.00 Expenses Salary expense 30,000.00 Advertisement expense 1,900.00 Insurance expenses 600.00 Rent expense 1,500.00 Utilities expenses 1,700.00 Supplies expense 2,400.00 Interest expense 1,000.00 Depreciation expense 1,500.00 Profit 18,400.00 Statement of change in equity for the Period ended on 30th June 2013 Jill Salzer, Capital 22,000.00 Add: Profit for 6 months 18,400.00 Closing balance 40,400.00 Statement of financial position for the Period ended on 30th June 2013 Amount Amount Assets Current assets Cash 9,500.00 Accounts receivables 16,000.00 Insurance prepaid 1,200.00 Supplies 1,300.00 Non-Current assets Equipment 45,000.00 Accumulated depreciation (1,500.00) Total 71,500.00 Liabilities Current Liabilities Accounts payable 9,000.00 Interest accrued on note (20000*12%*5/12) 1,000.00 Unearned consulting revenue 1,100.00 Non-Current Liabilities Notes payable 20,000.00 Equity Jill Salzer, Capital 22,000.00 Profit for 6 months 18,400.00 Total 71,500.00 References Broadbent, M. Cullen, J. 2012. Managing Financial Resources. Routledge. Robinson, T.R., Henry, E., Pirie, W.L., Broihahn, M.A. 2015. International Financial Statement Analysis. John Wiley Sons. Pattiesfoods. 2015. Annual report of pattiesfoods 2015. Retrieved September 18, 2017, from AASB 127. 2007. Consolidated and Separate Financial Statements. Retrieved September 18, 2017, from AASB 121. 2015. The Effects of Changes in Foreign Exchange Rates. Retrieved September 18, 2017, from 2016. IFRS Update of Standards and Interpretations in Issue at 31 March 2016. Retrieved September 18, 2017, from$File/IFRS%20Update-March2016.pdf Nestle. 2016. Annual report of Nestle 2016. Retrieved September 18, 2017, from Nestle. 2017. Strategy of Nestle. Retrieved September 18, 2017, from Nestle. 2017. Corporate Governance. Retrieved September 18, 2017, from Lee, T.A. 2007. Financial Reporting and Corporate Governance. John Wiley Sons