Designing A Cost Classification Approach - 1087 Words

In order to efficiently calculate cost or expenses, Mal Ltd should adopt a cost classification approach. Cost classification is the separation of costs or expenses into different categories. The main categories that is largely used in cost classification are direct and indirect costs which can be broken down into many different costs that are expensed in the business. Cost classification can improve a business in many ways. One of the main benefits is through cost classification, profits can be increased. This is done by having an effective cost control and cost reduction (Kaplan Cooper, 1998. By breaking down costs into fixed and variable costs, it will be easier to control and reduce costs. Cost classification can also help in the fixation of selling price. As the cost of a product can be broken down into more specific costs, it enables the management of Mal Ltd to adopt the most suitable selling price. Classifying costs can help Mal Ltd disclose which activities are profitable an d non-profitable. This enables management to decide whether they want to continue carrying out and expanding profitable activities or eliminating unprofitable activities. It also allows management to improve budgeting (Kaplan Cooper, 1998). With cost classification, management of Mal Ltd can ascertain which costs belong to which department and this allows them to efficiently set budgets for different departments in accordance with the level of activity within the department. In my opinion,Show MoreRelatedA Critical Review On The Uk Government900 Words   |  4 PagesBIM Strategy Report, 2011) This construction strategy is set to start applying Level 2 collaborative 3D BIM with Library Management (created in separate discipline models) on all public building projects by 2016, with the aim of decreasing the total cost and carbon emissions from construction processes and activities by 20%. 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Euthanasia Vs. Protracted Intervention - 2053 Words

The primary purpose of this study is to determine how the process is different for family members of euthanasia versus protracted intervention. There is a huge gap in this research and we will set to explain it more in detail. To provide a background for this study, information regarding euthanasia and protracted intervention is fully explained. We will go over what we know about why one chooses such intervention such as, euthanasia, how people feel about euthanasia, and how physicians react to the term euthanasia. Euthanasia and Protracted Intervention Defined Euthanasia, better known as physician- assisted suicide, doctor-assisted suicide or mercy killing is a term known by few. With the huge debates about this subject, word of this†¦show more content†¦Passive euthanasia is when life-sustaining treatments are withheld from one and active euthanasia is where lethal substances or forces are used to end a patient’s life (Nordqvist, 2015). Protracted intervention is where the doctor steps in to save the patient. However, the patient can suffer from long-term effects of protracted interventions. Lifesaving tools such as antibiotics, defibrillators, feeding tubes, and ventilators can be used against people. People who have chronic and terminal illnesses, simply want to die burden free and free from pain. This is why people have living wills and advanced directives. However, the family members can step in and stop such interventions. Choosing to Die If one is given the choice to live in pain and suffering or end their life by means of protracted intervention or euthanasia, which would they choose? Protracted interventions are where the doctor steps in to temporarily remove the pain for a short period of time, but the pain returns. Euthanasia or physician-assisted suicide, is where one chooses to the right to die with assistance or willingly. According to Burk (2015), â€Å"people want to have control over their death, and there is no reason for the state to intervene in the liberty of one individual to access assisted suicide or euthanasia† (p.433). Physician-assisted suicide accounts for only 1 in 1000 deaths, but 1 in 50 terminally ill patients talk to their doctors about it, and 1 in

Business Law Analysis in Australia

Question: Explain about the business law in Australia. Answer: The term compliance refers to the essential rules that are to be followed for establishing any business enterprise in Australia. In the territory of Australia, the rules of compliance that are to be complied with for the establishment of any business are the Property Law, Sale of Goods Act, and Intellectual Property Law. It is quite clear that the business, which is to be established, should be following the rules under the provision of the said laws. These laws are to be interpreted in order to establish the business enterprise and to make the protection of the logo and the name of the business (Bridge, 2015). The basic aim of the process of compliance is to regards to that law which deals with the system of prioritizing the interests and rights as well as responsibilities of any individual relation to things. The rules of compliance also deal with the role of the individuals in setting their business. But further, it can be stated it in two ways such as real property or personal property. The land law of Australia states that land is a predominant focus based on the western property law. Almost in each and every state in Australia has a different kind of land law history which states that the bureaucratization and regulations of the law. Property law also helps in enables in creating a system foe evidencing, transferring the tile of the land, recognizing, etc. By land laws the legal instrument that is followed in dealing with the commercial and private purposes includes easement, mortgage, covenant, and lease (Badenhorst et al., 2012). Property rights are also regarded as those rights, which are enforced on the individual to buy, acquire and mortgage of the property. As per the explanation, it can be stated that the property law of in Sydney consist of two types of properties. Those are Real property and Personal property. Real property according to the English common law means the real estate or immovable properties. It can also be stated in regards to moveable assets that the help of Human efforts can only improve those properties. As per practicable the real properties cannot of be shifted from one place to another physically and it includes buildings, roads, ponds, mines, dams, wells, etc. Real properties can be identified with the help of with the help of it values and the description of the property. This description includes boundaries, streams, rivers, seacoasts, lakeshores, railway tracks, highway, roads, etc. In the case of real property law has various types of interest which are determined by the languages such as the lease, bill of sale, will, deed, land grant, etc. by the means of which estates are acquired. In real property, the party who enjoys the rights is called tenant. In real property estates are distinguished by various rights of properties and determine the duration as well as tr ansferability of various estates (Megarry et al., 2012). Personal properties are referred to those properties, which are a moveable property and can be transferred freely from one place to another. According to the civil law, also the personal property is known as movable properties. Thus, according to the law, personal properties are known as tangible properties as it has no attachment to the land or rather the real property. To show the ownership of personal property, the documents, which can be showed, are formal documents or papers for example boats, cars, mechanical instruments, clothes, etc. As stated in this problem the person who wants to establish the business must have a real property in accordance to the Property Law of Australia. Such can come in under his ownership or mortgage (Rigsby, 2014). Consumer protection law is one of the most important aspects to run the business. As the law states the safety of the customer is, the priority and the organization also explains that the rights of customer and also about the fair trade practice as well about the accurate information regarding the market place. A consumer is regarded to those persons who acquires the uses of goods as well the services, which used as ownership and not for the sale of or uses regarding manufacturing and production. The interest of the consumer can be under protection by making promotion regarding competition in the market that helps in servicing the customers directly or indirectly (Rigsby and Chase, 2014). Consumer according to the Australian Consumer Law can enjoy certain rights: Safety or safeguarding of goods those are hazardous to life as well as property. A consumer according to the law has certain rights about the goods which include quantity, price, and quality. To choose from various goods consumers must be provided with the variety of choices. The consumers are also given rights to complain as well those problems to be solved (Carney, 2012). The consumers must be given proper education as well given proper education about the goods which they can use in a proper way for which it is made for (Ramsay, 2012). According to the Consumer law of Australia, it can be stated to the clients that for the safety he needs to provide to the customer with the above criteria so that his business runs fruitfully (Latimer, 2012). Lastly, the important part of the business in business is to maintain a proper patent and trade marks. According to the Australian Trade Mark Law, it can be stated that trade mark defines collective marks as well as the certification mark. This is done to stop the trademark being infringed and also clears that it sets out the procedure of registration and various other procedure regarding the registration of trade mark (Nayak, 2015). According to section 17 of the Trade-Mark Act, it is defined that the trade mark is a sing which is used or rather intended to be used as a distinguished services and goods which are dealt with or provided with the course of the trade. Thus patent or the trademark of the business has to be proper, and it must not be in conflict with the other business trademark (Gleeson and Friel, 2013). The given scenario makes the depiction of a couple named Bella and Manny, who were engaged in the business of running a pizza shop named "Perfect Domino Pizza". The couple was in the business from the year 2008 and carrying on their business in Australia. There was a requirement in the shop for making the purchase of a new oven. The couple wanted to make the purchase of an oven that would enable them to make 30 pizzas in one hour and the same would work for 16 hours continuously for all days. For making the purchase, the couple went to the Tuscan Ovens Pty. Ltd (Janke and Iacovino, 2012). The problem in the given scenario emerged from the terms of talking to the couple with the manager of the Tuscan Ovens Pty. Ltd. When the couple made their requirements clear, the manager of the Tuscan Ovens Pty. Ltd presented an oven to them and made the promise that the oven would make the fulfillment of their demand by enabling them to make 30 pizzas in one hour. After that while, the couple was waiting for the delivery of the oven. At this time, the couple made an advertisement that they were going to install MB oven. However, in the practical terms the oven that they purchased from the Tuscan Ovens Pty. Ltd was registered as Tuscan XX. The issues in the given scenario emerged when the original capacity of the oven was detected. After the process of the installation of the oven, it was seen that the oven was of the capacity to produce only 12 pizzas. Hence, the primary issue that is involved in the scenario is whether the Tuscan Ovens Pty. Ltd is liable under the Consumer Law tha t prevails in Australia (Levine, 2012). The secondary issue is that whether the Bella and Manny are liable under the Australian Consumer Law for the publication of fraudulent and deceptive advertisement. The other issues that were involved are whether the Tuscan Ovens Pty. Ltd would be entitled to penalties for their fraudulent act (Reynolds et al., 2012). The laws that are prescribed in the Australian Consumer Law, the Trade Practices Act and the Australian Competition and Consumer Act of 2010 can solve the issues in the scenario given. There are specified provisions in the Consumer Law of Australia that deals with rendering protection to the consumers for from the deceptive and misleading act of the sellers. In Section 3 of the Australian Consumer Law, it is provided the definition of consumer. By that Section, the term consumer means that person who makes the purchase of services or goods for a cost that is less than forty thousand dollars. In case if a person makes the purchase of services and goods for an amount of more than forty thousand dollars, he or she shall be considered as a consumer if such purchase includes goods for the use in a household. In the year of 2011, the Australian Consumer Law came into force. In Australia, the ACL is considered as the sole statute for rendering the protection of the consumers. In accordance to Section4B of the Trade Practices Act also makes the description of the word consumer. In Section 18 of the Competition and Consumer Act of 2010, there is the express provision of the term rule that no seller, manufacturer, dealer or supplier shall indulge himself or herself in the wrongful act while transacting with any consumer. It is also provided in the same section that no seller shall indulge in making any misrepresentation of the features of the products that is to be sold. Also, no seller is permitted to make the concealment of the material facts that is related to the product (Perry, 2016). There emerged a famous case named ACCC v. TPG [2013] HCA 54, that held strongly that the deceptive conduct on the pat any seller shall be entitled to penalties. In the case, the High Court of Australia made the decision that the TPG Company has indulged themselves in making the violation of Section 18 of the ACL. The Company made the publication of an advertisement that declared that for the availing the services of the Company, every individual is entitled to give an amount of $29. This thing has displayed the advertisement in the large font. There was also an amount of $30 that has to be paid by the individuals. The extra amount was written in a smaller font in that manner that any reasonable man would overlook and make the thinking that only $ 29 is to be paid for the service of the Company. The High Court of Australia held that the TPG Company possessed the fraudulent intention while making the advertisement and attached a huge amount of penalty on the company. In the given case, the Tuscan Ovens Pty. Ltd made the fraudulent transaction with the couple Bella and Manny. It is because the manager of the Tuscan Ovens Pty. Ltd promised them that the oven would yield 30 pizzas in one hour and actual terms, the oven yielded only 12 pizzas in one hour. The false statement of the manager of Tuscan Ovens Pty. Ltd has lead to financial loss of the couple. In the Consumer Law in Australia, it is mentioned specifically in Section 18 that the seller who engages himself in the deceptive trading is liable to give damages to the consumers (Vickery, 2015). In the case that is given, the couple also made the violation of the Australian Consumer Law by the making the fraudulent advertisement regarding the installation of an oven in their business. Hence, the Tuscan Ovens Pty. Ltd can use the fraudulent action that is involved by the couple as a defense. The Tuscan Ovens Pty. Ltd can use the defense in reducing the amount of money or damage that is payable to the couple (Davison, 2012). Reference list: Badenhorst, P., Freedman, W., Pienaar, J. and Van Wyk, J., 2012. The principles of the law of property in South Africa. Oxford University Press Southern Africa. Bridge, M., 2015. Personal property law. OUP Oxford. Carney, T., 2012. Guardianship,social citizenship and theorising substitute decision-making law. In Beyond Elder Law (pp. 1-17). Springer Berlin Heidelberg. Davison, M., 2012. The legitimacy of plain packaging under international intellectual property law: why there is no right to use a trademark under either the Paris convention or the trips agreement. PUBLIC HEALTH AND PLAIN PACKAGING OF CIGARETTES: LEGAL ISSUES, A. Mitchell, T. Voon and J. Liberman, eds., Edward Elgar. Gleeson, D. and Friel, S., 2013. Emerging threats to public health from regional trade agreements. The Lancet, 381(9876), pp.1507-1509. Janke, T. and Iacovino, L., 2012. Keeping cultures alive: archives and Indigenous cultural and intellectual property rights. Archival Science, 12(2), pp.151-171. Latimer, P., 2012. Australian Business Law 2012. CCH Australia Limited. Levine, D.S., 2012. Bring in the Nerds: Secrecy, National Security and the Creation of International Intellectual Property Law. Cardozo Arts Entertainment Law Journal, 30(2), p.105. Megarry, R., Wade, W., Harpum, C., Bridge, S. and Dixon, M.J., 2012. The law of real property. Sweet Maxwell. Nayak, R.K., 2015. Consumer protection law in India: an eco-legal treatise on consumer justice. Perry, M., 2016. The Changing Face of Intellectual Property: Global Forces and Compliance. In Global Governance of Intellectual Property in the 21st Century (pp. 1-9). Springer International Publishing. Ramsay, I., 2012. Consumer law and policy: Text and materials on regulating consumer markets. Bloomsbury Publishing. Reynolds, R., Stoianoff, N., Adrian, A. and Roy, A., 2012. Intellectual property: text and essential cases. Federation Press. Rigsby, B. and Chase, A., 2014. The sandbeach people and dugong hunters of Eastern Cape York Peninsula: Property in land and sea country. Rigsby, B., 2014. A survey of property theory and tenure types. Vickery, P., 2015. The intellectuaI property enterprise court of England and Wales with commentary on D'Arcy v Myriad Genetics Inc [20l5] HCA 35. Victorian Bar News, (158), p 70.

New York versus Hong Kong

New York and Hong Kong are among the biggest cities in the world. These two cities possess very different aspects. A quick glance at the streets of New York will leave one shocked. The streets and path ways are full of garbage that lies unattended. This shows that the local authorities in New York don’t pay attention to cleanliness.Advertising We will write a custom essay sample on New York versus Hong Kong specifically for you for only $16.05 $11/page Learn More To make it worse you will still find people peeing on the side walks. They do it with so much confidence because they don’t seem to be bothered by passers by. However the people of New York are quite outspoken therefore one should expect frequent compliments and vice versa. I mean if they really like something about you they will let you know. New York City is not crowded compared to Hong Kong where one can’t see beyond a hundred yards. But then the crowds of New York are ra ther noisy because it’s in this city where you will find people who are drunk before sun set. The side walks of Hong Kong are free from litter and thus one would be ashamed if he/she tries to litter around. The people of Hong Kong don’t talk much hence they are rather shy so do not expect someone to look you in the eye and tell you to zip up. They simply don’t poke their noses into other people’s affairs unless you bother them. Mind you Hong Kong have the strictest laws in the world, so if one finds himself on the wrong side of the law he/she should be ready to face the music. The population of New York comprises of people who relocated from different parts of the world hence they brought their cultures with them. In this city you will come across Muslims, Jews, Latin Americans and every kind you can think of because the constitution here gives people freedom to exercise their cultures. In fact the different cultures can never be in conflict because the p eople here accept their differences. Same-sex marriages in New York are allowed so don’t be surprised when you see two men or women kissing in public places. That can not happen in Hong Kong. The Asians are the majority apart from the few immigrants who have gone there to do business. If you are a business person, Hong Kong is the best place for you because their commodities are relatively cheap. If one was to buy the same commodities in New York they would cost double. That’s why most traders are going for Chinese merchandise because they are cheap. However their commodities are not durable so in other words they are expensive.Advertising Looking for essay on geography? Let's see if we can help you! Get your first paper with 15% OFF Learn More For instance if you bought Chinese bulbs they are cheap but they can’t last longer like the ones from Europe and England which are specifically found in New York. But there are people who argue that one can find durable commodities in Hong Kong but that depends on whether you are ready to cough more money. The most common kinds of food in Hong Kong are wheat and rice. The foods in Hong Kong include meals that were adopted from other nations that interacted with Hong Kong during the colonial period and later on in trade. The food joints in Hong Kong serve foods in small portions and therefore one has to eat several meals in a day. May be that’s why most people in this city are thin compared to the people of New York who tend to be overweight because the restaurants in New York such as MacDonald’s serve food in large portions. In Hong Kong the meals are usually complimented with duck meat and as well as fish. The meals are heavily spiced. If you order for spaghetti in Hong Kong the waiter will place two chopsticks on the side of your plate because most people in this city use chopsticks instead of forks. If you have never used chopsticks before you should ask the waiter to give you some tips or just ask him/her to bring you a fork. There are some foods that are common both in Hong Kong and New York, such as MacDonald’s burger. In New York the waiter can rarely serve you without issuing you napkins but contrary to that in Hong Kong napkins are no where to be seen they assume napkins are meant for babies. It’s therefore recommended that one should come with his own napkin or tissue when dining in Hong Kong. Their cutlery is not complicated like that of New York because if they are not using chopsticks they opt to use their hands. In New York one has to get used to using the napkin. The cutlery is also complex because a waiter may bring you an omelet and place a fork, a knife and a spoon on the side of your plate. The Hong Kong tea is usually without milk and is served in small cups hence if you are used to drinking a whole mug of tea you will have to drink several cups to quench your thirst. In New York the milk is plenty but still if one wants to have black tea it’s available. The side walk stalls in Hong Kong are convenient for people who want to have a simple meal. In New York people don’t like buying food from street shops because the cleanliness of their dishes has not been verified, since their adjacent areas are dirty.Advertising We will write a custom essay sample on New York versus Hong Kong specifically for you for only $16.05 $11/page Learn More Since Hong Kong is overcrowded, it would be wise to travel in public means because if you chose to use your own vehicle you may be late for your destination and in the final end you may not secure a parking space. Additionally, there are not enough gasoline stations in Hong Kong hence if you run out of fuel you will have to cover longer distances before you find a gasoline station. Public transport in Hong Kong comprises of electric trains and escalators which move very first but one can still walk if his/her destination is not far. Although cycling is common in other parts of china it’s not present in Hong Kong because the landscape is hilly hence cycling would be very tiring. The ancient form of transport in New York was water but it has been reengineered to integrate both road and rail transport. There are tunnels that run below the rivers and lakes that are used as paths by vehicles and electric trains. The idea of tunnels was introduced because New York is also hilly like Hong Kong hence it has several water bodies that occupy the greatest percentage of ground. Public transport in New York includes commuter trains that operate day and night. There are so many people who own vehicles in New York and yet very few of them drive to work. This is because public means is considered cheap and faster. Motorists are usually held in traffic during peak hours because the electric trains are given the first priority. Shopping in Hong Kong is fan because the shopping stores are strategically located at the convenience of commuters. I prefer to buy at least a simple garment from every time I visit a city for the first time because the garment will be a reminder of the fun I had in that city. For instance, if you want to purchase low cost clothes you should pay a visit to Argyle center. There are some stores in Hong Kong that are designated for ladies wear so if you are a lady who is conscious about fashion you should consider shopping at lady’s street market. In this market you will find ladies items like beauty products, female foot wear and clothing. There have been allegations that claim that the merchandise in Hong Kong is mostly comprised of imitated brands therefore some people argue that they are not durable. This also applies to electronic products; so next time you shop in Hong Kong make sure the item you are about to purchase has a valid guarantee.Advertising Looking for essay on geography? Let's see if we can help you! Get your first paper with 15% OFF Learn More In New York the department stores offer their sales in fixed price tags hence if you are not well loaded pocket wise don’t shop in New York. For those who don’t care about commodity price there are so many items that can be bought from New York and they include designer cosmetics and clothing labels. For those who are obsessed about jewelry New York is the place to be. Most people show of their expensive jewelry because that’s the culture of hip hop artists. The people of New York are known for integrating jewelry into almost everything such as in automobiles where the rims are made from gold. It is common to find people who possess diamond teeth in New York. In Hong Kong nobody dares to put on expensive jewelry for fear of apprehension. Crime in New York has been on the decline due to the installation of surveillance cameras on most streets hence the New York police department is able to observe the events taking place in the streets. The only kind of crime tha t is persistent is homicide hence unless you ruffle other people’s feathers you don’t have to be afraid of walking alone at night. The by-laws of New York were amended such that one can not own several guns at the same time. Crime rate in Hong Kong is also very low and it’s only done in discreet by organized gangs that extort money from small businesses and other enterprises at night. Prostitution is also common at night. These gangs are also involved in ferrying drugs but then they carry out their tasks without attracting attention. This essay on New York versus Hong Kong was written and submitted by user Masters0fEv1l to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.