Erai in Translation

The Japanese word  erai,  pronounced eh-rai, is a commonly-used adjective translated to mean great, high-ranking, or extraordinary. Japanese Characters Ã¥ â€°Ã£ â€ž (㠁ˆã‚‰ã â€ž) Example Hiroshi-kun wa itsumo okaasan no tetsudai o shite erai ne.㠁 ²Ã£â€š Ã£ â€"Ã¥ â€ºÃ£  ¯Ã£ â€žÃ£  ¤Ã£â€šâ€šÃ£ Å Ã¦ ¯ Ã£ â€¢Ã£â€šâ€œÃ£  ®Ã¦â€°â€¹Ã¤ ¼ Ã£ â€žÃ£â€šâ€™Ã£ â€"㠁 ¦Ã¥ â€°Ã£ â€žÃ£  ­Ã£â‚¬â€š Translation:  It is great that Hiroshi always helps his mother.

The Stanford Prison Experiment Phillip Zimbardo - 1081 Words

The experimental study that I chose to write about is the Stanford Prison Experiment, which was run by Phillip Zimbardo. More than seventy applicants answered an ad looking for volunteers to participate in a study that tested the physiological effects of prison life. The volunteers were all given interviews and personality tests. The study was left with twenty-four male college students. For the experiment, eighteen volunteers took part, with the other volunteers being on call. The volunteers were then divided into two groups, guards and prisoners, randomly assigned by coin flips. The experiment began on August 14th, 1971 in the basement of Stanford’s psychology building. To create the prison cells for the prisoners, the doors were taken†¦show more content†¦Soon everything the prisoners did became a privilege, including using the bathroom. Lights were shut off at ten o’clock at night and after that point, the prisoners would be forced to use the buckets left i n their cell as toilet; this further tarnished the environment of the prison. Less than two days into the experiment, one of the prisoners began to experience rage, emotional disturbance, uncontrollable crying, began acting crazy, and screaming. The experiment leaders realized he was really suffering and they had to release him. The next day was visiting day for the parents and friends of the prisoners. In order to stop parents from taking their children home, the experimenters cleaned the prison and the prisoners to make them seem pleasant. After the parents visited, there were rumors going around that the prisoners were going to attempt to escape. After the rumor was proved to be untrue, guards acted harshly towards the prisoners and added punishments. A priest who visited the prison, talked with prisoners and offered to contact some of their families for legal help. By day five, there were three types of guards; tough but fair guards, good guards, and hostile guards. The study wa s cut short on August 20th, 1971. Prisoners began to break down emotionally and they tried to find ways to cope with it. The guards had total control of the prison and the prisoners had become isolated individuals. The experiment endedShow MoreRelatedZimbardos Psychological Experiment and Fromms Correlation942 Words   |  4 PagesZimbardo’s Psychological Experiment and Fromm’s Correlation Over 4 decades ago, a Stanford psychology professor named Phillip G. Zimbardo administered an experiment that re-created a prison environment. The goal of the experiment was to simply study the process by which prisoners and guards â€Å"learn† to become compliant and authoritarian, respectively (Zimbardo 732). What would emerge from the â€Å"Stanford Prison Experiment† article were more than just compliance and authority. The experiment gave rise to theRead MoreLate Adulthood705 Words   |  3 PagesIn 1973, Phillip K. Zimbardo, a psychology professor at Stanford University. Zimbardo researching how prisoners and guards learned submissive and authoritarian roles. There was an ad placed in the newspaper by Zimbardo seeking male subjects to participate in his research experiment. There was a $15 per day compensation offered to the chosen participants. There were roughly 75 people to respond to the professors ad. However there were only 25 chosen to participate in the experiment needed forRead MoreThe Stanford Prison Experiment Review. It Is Sunday A1473 Words   |  6 PagesThe Stanford Prison Experiment Review It is Sunday; a college aged man sits at home waiting to start an experiment he is being paid $15 a day to participate in, when minutes later he finds himself in the back of a police car, soon to be incarcerated in the basement of Stanford University. The Stanford Prison Experiment, a study performed in 1971 by Phillip Zimbardo, was created to study the impacts of prison environment on both prisoners and guards (Zimbardo, 1973). Ultimately the goal was toRead MoreA Study On Stanford Prison Experiment Essay838 Words   |  4 Pagesstarted class by stating that we would be learning about the Stanford Prison Experiment. We spent the entire day learning and discussing how this experiment influenced the world today. I was so infatuated with everything there was to learn. From the actual situation they were placed in to how the participants were effected. This experiment is one of the main reasons I fell in love with psychology. b. Relevance: The Stanford Prison Experiment demonstrated the theory that in certain situations peopleRead MoreThe Stanford Prison Project1390 Words   |  6 PagesThe Stanford Prison Project In the summer of 1971 at Stanford University psychologist Phillip Zimbardo conducted a behavioral experiment meant to simulate a prison. This experiment was supposed to study the behaviors both guards and prisoners go through by using student volunteers to play the parts. This experiment, conducted in the basement of a Stanford University building, began to take on a life of its own and has since gone down in infamy. This paper will look into the person responsibleRead MoreZimbardo’s Prison Study Essay1144 Words   |  5 PagesAbstract In 1971, a Stanford University psychology professor named Philip Zimbardo and a team of researchers conducted an unorthodox study involving 24 male college students who would later be convinced that they were prison inmates and prison guards in less than 24 hours. This study was voluntarily cut short after only six days due to the unexpected results which were found. Psychology Professor Philip Zimbardos Stanford Prison Experiment of August 1971 quickly becameRead MoreZimbardo Research Paper1029 Words   |  5 Pagesï » ¿ Zimbardo Research Paper Leslie Massey PSYCH/620 01/22/2015 Professor Sharon McNelly Zimbardo Research Paper The Stanford Prison Experiment was a study conducted in 1971 by Dr. Phillip Zimbardo. According to Dr. Steve Taylor (2007), â€Å"It’s probably the best known psychological study of all time.† (Classic Studies in Psychology, 2007). Zimbardo stated that the point was to see what would happen if he put â€Å"really good people in a bad place† (Dr. Zimbardo, 2007). He did this duringRead MoreThe Ethics of the Stanford Prison Experiment Essay927 Words   |  4 Pagesbut learning about the Stanford Prison Experiment has made me question what would really happen if I was there. Would I be the submissive prisoner, the sadistic guard, or would I stay true to myself? As Phillip Zimbardo gave the guards their whistles and billy clubs they drastically changed without even realizing it. In order to further understand the Stanford Prison experiment I learned how the experiment was conducted, thought about the ethical quality of this experiment, and why I think it pannedR ead MoreResearch Study On Stanford Prison Experiment1027 Words   |  5 PagesResearch Design and Method: Name the experiment or research you have chosen: Stanford Prison Experiment Name the researcher/s involved: Phillip Zimbardo When was the experiment conducted? 1970 s What is the Research Problem being studied? (Step One) The research problem being studied is; how does the attitude of the administrate in a prison effect the lives and mindset of the inmates in the prison? that the state of the social institution of prison is due to the ‘nature of the peopleRead MoreEthical Research : Protection Of Human Subjects Essay1252 Words   |  6 PagesResearch: Protection of Human Subjects Ethical guidelines and considerations in research experiments involving human subjects are a fairly new construct. Prior to the twentieth century, elaborate set of rules and regulations regarding the use of human subjects in experiments merely did not exist. However, one of the most critical elements of research are ethical considerations, and the goal of a research experiment is to discover new information to broaden the knowledge of the human society. Therefore

Corporate Accounting Financial Year Ending

Question: Discuss about the Corporate Accounting for Financial Year Ending. Answer: Problem 1 Introduction The following paper is a case study of a company named Black Hole Ltd. The study will be based on the comprehensive know- how of corporate accounting. It consists of preparation of final accounts of the company for the year ending June 30, 2018. For this, statement of profit loss and other comprehensive income will be presented. After that, statement of financial position and statement of equity will also be adjoined. All the final accounts will be based on the standards and requirements given by AASB 101 (Australian Accounting Standards Board). AASB requirements for corporate accounting Australian Accounting Standards Board gives prescribed rules and regulations regarding presentation of final accounts of a company. It gives a standard format according to which all the statements of a companys final position at the end of each financial year should be presented. This ensures that accounts of a company for this year are comparable with those of previous years accounts. Not only this, availability of common standards for all the companies also help in comparing books of accounts of two different countries (Rahman, 2013). There is a list of mandatory requirements along with various sections that are asked by the Australian Accounting Standards Board in context of corporate accounting. Few of them that will be used in preparation of final accounts are discussed below. First rule is about headings of the statements of final accounts. According to paragraph 51, 99 and 103 of Australian Accounting Standards Board, companies should give an appropriate heading for each statement which must comprise the name of the company, name of the type of statement and the year to which that statement belongs. In this paper, it is required that expenses must be classified by function. For example, administration overheads, selling and distribution overheads, operating overheads, etc. According to paragraph 104 of Australian Accounting Standards Board, if a company decides to follow this, then it has to present additional details including nature of expenses, depreciation/ amortisation overheads, employees benefits overheads, etc. (Bennett, Bradbury, Prangnell, 2006) Besides above stated rules and requirements, references related to AASB 101 are given side by side (Deegan, 2012). Statement of profit loss and other comprehensive income BLACK HOLE LTD. Statement of profit loss and other comprehensive income for the year ended June 30, 2018 Particulars Amount (in $) Referencing from AASB 101 Revenue 825,000 82 (a) Cost of sales (450,000) 85, 103 Gross profit 375,000 85, 103 Other income1 6,000 85, 103 Administrative expenses2 (236,300) 85, 103 Other expenses (10,000) 85, 103 Finance cost (28,700) 85 (b) Profit before income tax 106,000 85, 103 Income tax expense 50,400 82 (d) Profit for the year 55,600 81 A (a) Other comprehensive income Items that will not be re- classified to profit or loss 82 A (a) Gain on revaluation of land 25,000 82 A (a) Gain on revaluation of buildings 30,000 82 A (a) Income tax related to items that will not be re- classified to profit or loss (16,500) 91 (b) Other comprehensive income for the year after tax 38,500 81 A (b) Total comprehensive income for the year 94,100 81 A (c) Working notes: Other income- Particulars for other income Amount (in $) Interest received 2,500 Dividend received 3,500 Total other income 6,000 Administration expenses- Calculation for administration expenses Amount (in $) Total administration expenses 265,000 Less: interest paid (28,700) Administration expenses 236,300 Statement of financial position BLACK HOLE LTD. Statement of financial position as at June30, 2018 Particulars Amount (in $) Referencing from AASB 101 ASSETS Current assets Cash and bank balances 500 54 (i) Trade and other receivables3 52,200 54 (h) Inventories 87,700 54 (g) Total current assets 141,400 Non- current assets Deferred tax asset 9,800 54 (o) Property, plant and equipment4 780,000 54 (a) Goodwill5 95,000 55 Total non-current assets 884,800 Total assets 1,025,200 LIABILITIES Current liabilities Borrowings6 69,200 55 Trade and other payables7 82,300 54 (k) Short- term borrowings8 130,000 55 Current tax payable 52,100 54 (n) Short- term provisions 18,000 54 (l) Total current liabilities 351,600 Non- current liabilities Long- term borrowings9 200,000 55 Deferred tax liabilities 18,400 54 (o) Long- term provisions 16,200 54 (l) Total non- current liabilities 234,600 Total liabilities 586,200 Net assets 439,000 EQUITY Share capital10 200,000 55 Reserves11 110,000 55 Retained earnings12 129,000 55 Total equity 439,000 Working notes: Trade and other receivables Particulars Amount (in $) Account receivables 58,000 Less: allowance for doubtful debts 12,800 Add: prepaid insurance 7,000 Total trade receivables 52,200 Property, plant and equipment Particulars Amount (in $) Land 220,000 Building 380,000 Plant and equipment 222,500 Less: accumulated depreciation 42,500 180,000 Total 780,000 Goodwill Particulars Amount (in $) Goodwill 105,000 Less: accumulated impairment 10,000 Total goodwill 95,000 Borrowings Particulars Amount (in $) Bank overdraft 69,200 Trade and other payables Particulars Amount (in $) Interest payable 2,800 Dividend payable 10,000 Accounts payable 69,500 Total trade payables 82,300 Short- term borrowings Particulars Amount (in $) 7% debentures 80,000 Instalment due for mortgage loan 50,000 Total short- term borrowings 130,000 Long- term borrowings Particulars Amount (in $) Mortgage loan 250,000 Less: instalment paid in this year 50,000 Total long- term borrowings 200,000 Share capital Particulars Amount (in $) Ordinary shares (including those issued during the year) 200,000 Reserves Particulars Amount (in $) General reserve 5,000 Add: transfer to general reserve 25,000 Add: transfer to general reserve from retained earnings 25,000 Total reserves 110,000 Retained earnings Particulars Amount (in $) Retained earnings 128,400 Add: profit for the year 55,600 Less: transferred to general reserve 25,000 Less: redemption of 7% debentures 80,000 Total retained earnings 129,000 Statement of changes in equity BLACK HOLE LTD. Statement of changes in equity for the year ended June30, 2018 Gains and income attributable to equity shareholders of the company Amount (in $) Particulars Share capital Revaluation surplus Other reserves Retained earnings Total equity Balance as at July1, 2017 100,000 46,500 128,400 274,900 Fair value gains (or losses), net of tax: Land - 17,500 - - 17,500 Building - 21,000 - - 21,000 Total recognised income for the year - 38,500 - 55,600 94,100 Dividends paid (ordinary) - - - (10,000) (10,000) Dividends declared (ordinary) - - - (20,000) (20,000) Issue of share capital 100,000 - - - 100,000 Transfer to general reserve - - 25,000 (25,000) - Balance as at June30, 2018 200,000 85,000 25,000 129,000 439,000 Problem2 This problem is associated with the management and accounting system of My Bag Ltd. The company has to prepare accounts regarding income tax liability. It also wants to know its obligation for tax expense for the financial year ending June 30, 2017. For this purpose, the rules and regulations of Australian Accounting Standards Board are given below, which will also be used in the paper later for reference while calculating tax liabilities. This will be followed by two worksheets i.e. for current tax liability and deferred tax liability of the organization based on the information available from the company. Regulations regarding tax accounting from Australian Accounting Standards Board (AASB) Few rules and regulations of AASB that will be used in preparing tax worksheets are given below. (Loftus, 2003) According to AASB 116, the way to treat depreciation in books of accounts is to record the value of fixed asset that is depreciable in statement of financial position along with accumulated depreciation of arrears in a systematic manner. Tax offices provide a rate at which this expense is treated for tax calculations. The tax treatment is based on that rate and it is usually distinguished from the rate of depreciation applicable (Chang, Herbohn, Tutticci, 2009). Goodwill should be recognised for taxation and accounting purposes. This should be tested or checked for any impairment loss. For tax calculations, goodwill written- down is not exempted from taxation. However, there are some exceptions for temporary differences as given by AASB 112. Another clause for long service leave is that it is considered as an expense in accounting. But it is recognised only when employee has taken a long service leave and it is actually paid to him/ her. When this is the case, only then it is allowed as a deduction in tax calculations. Doubtful debts are a provision when there is a possibility of bad debts. As such, doubtful debts and bad debts are considered as expense in accounting. But they will not be deductible for tax purposes. However, it can be so only in case when bad debts are written off. Entertainment expenses are not tax deductible. Prepaid insurance works as an allowable deduction for tax calculations since they will be charged as an expense over time. Until and unless, a warranty cost has been incurred, it will not be considered as tax deductible. Rent received in advance is the taxable income for the year in which it is actually received. (Hanlon Nethercott, 2005) Current Tax Worksheet MY BAG LTD. Current tax worksheet For the year ending June30, 2017 Particulars Amount (in $) Amount (in $) Accounting profit 900,000 Add: Parking and other fines 10,000 Depreciation expense- plant 70,000 Doubtful debts expense 25,000 Amortisation- development asset 50,000 Long service leave expense 36,000 Interest received 20,000 211,000 Less: Tax depreciation- plant 100,000 Bad debts written off 15,000 Development costs paid 160,000 Additional deduction for development costs 40,000 Long service leave paid 50,000 Interest revenue 10,000 (375,000) Taxable profit 736,000 Corporate tax @ 30% Current tax liability 220,800 Working notes: Interest receivable A/c Date Particulars Amount Date Particulars Amount 1/7/2016 To balance b/d 20,000 30/6/2017 By interest received A/c 20,000 30/6/2017 To interest revenue A/c 10,000 30/6/2017 By balance c/d 10,000 30,000 30,000 OR beginning balance + interest revenue ending balance = interest received i.e. 20,000 + 10,000 10,000 = $20,000. Development asset- at cost Date Particulars Amount Date Particulars Amount 1/7/2016 To balance b/d 200,000 30/6/2017 By balance c/d 360,000 1/7/2016 To development costs paid A/c 160,000 360,000 360,000 Additional deduction for development costs= 25% * $160,000= $40,000 Allowance for doubtful debts Date Particulars Amount Date Particulars Amount 30/6/2017 To bad debts written off A/c 15,000 1/7/2016 By balance b/d 10,000 30/6/2017 To balance c/d 20,000 30/6/2017 By doubts debt expense A/c 25,000 35,000 35,000 OR beginning balance + doubt debt expense ending balance = bad debts written off i.e. 10,000 + 25,000 15,000 = $20,000. Provision for long service leave Date Particulars Amount Date Particulars Amount 30/6/2017 To long service leave paid A/c 50,000 1/7/2016 By balance b/d 62,000 30/6/2017 To balance c/d 48,000 30/6/2017 By long service leave expense A/c 36,000 98,000 98,000 OR beginning balance + long service leave expense ending balance = long service leave paid i.e. 62,000 + 36,000 48,000 = $50,000. Accumulated depreciation- for tax purposes Date Particulars Amount Date Particulars Amount 30/6/2017 To balance c/d 280,000 1/7/2016 By balance b/d 180,000 30/6/2017 By accumulated tax depreciation A/c 100,000 280,000 280,000 Deferred Tax Worksheet MY BAG LTD. Deferred tax worksheet as at June30, 2017 Particulars Carrying amount Future deductible amount Tax base Taxable temporary differences Deductible temporary differences Assets: Account receivables (net) 225,000 0 245,000 [2] 20,000 Plant (net) 410,000 320,000 320,000 [1] 90,000 Development assets (net) 230,000 0 0 [1] 230,000 Interest receivable 10,000 0 0 [1] 10,000 Liabilities: Liabilities: Provision for long service leave 48,000 48,000 0 [1] 48,000 Total temporary differences 330,000 68,000 Deferred tax liability 30% 99,000 Deferred tax asset 30% 20,400 Beginning balances 60,000 21,600 Increase/ (decrease) 39,000 1,200 Working notes for tax bases: [1] Tax base = future deductible amount (for assets that are generating economic benefits, taxable in future period). [2] Tax base = carrying amount (for those assets that are not generating economic benefits, taxable in future). (Herbohn, Tutticci, Khor, 2010) [1] Tax base = carrying amount future deductible amount (liabilities other than unearned revenue). [2] Tax base = carrying amount less future revenue that is not accounted for taxation (liabilities of unearned revenue). (Richardson Lanis, 2006) Journal entries for tax liabilities Date Particulars Amount (Dr.) Amount (Cr.) 30/6/2017 Income tax expense (current) A/c Dr. To current tax liability A/c (for current tax liability accounted) 220,800 220,800 30/6/2017 Income tax expense A/c Dr. To deferred tax liability A/c To deferred tax asset A/c (for deferred tax asset and deferred tax liability accounted) 40,200 39,000 1,200 References Bennett, B., Bradbury, M., Prangnell, H. (2006). Rules, principles and judgments in accounting standards. Abacus, 42(2), 189-204. Chang, C., Herbohn, K., Tutticci, I. (2009). Market's perception of deferred tax accruals. Accounting Finance, 49(4), 645-673. Deegan, C. (2012). Australian financial accounting. McGraw-Hill Education Australia. Hanlon, D., Nethercott, L. (2005). Increasing Divergence between Accounting Practice and Taxation Law: The Case of in-Substance, The Debt Defeasance. Austl. Tax F., 20, 101. Herbohn, K., Tutticci, I., Khor, P. S. (2010). Changes in Unrecognised Deferred Tax Accruals from Carryà ¢Ã¢â€š ¬Ã‚ Forward Losses: Earnings Management or Signalling? Journal of Business Finance Accounting, 37(7-8), 763-791. Loftus, J. A. (2003). The CF and accounting standards: the persistence of discrepancies. Abacus, 39(3), 298-309. Rahman, A. R. (2013). The Australian Accounting Standards Review Board (RLE Accounting): The Establishment of Its Participative Review Process. . Routledge. Richardson, G., Lanis, R. (2006). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689-704.

Notorious Transitions free essay sample

In life, I experienced many epiphanies that would put me in a state of confusion, realizing what I have become. That transition from Point A to B without any way to see how it changed in between except to realize that life goes downhill, no steps on the way, just a steep slope. My life has changed so drastically over the years, and it went by so fast that sometimes I am unable to process the change. That process became my story, as I took a leap of faith. As a child, I was oblivious of my surroundings. In Yangon, Gazing through shiny blue painted iron gates, I took my hometown for granted, as my father spoiled me, with everything in the grasp of my hands. We will write a custom essay sample on Notorious Transitions or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I lived like a panda in a bamboo jungle, sitting there as I took life by the roots, stuffing it down my throat. However, all good things must come to an end, as everything I ever took for granted blew away like ashes on the palm of my hands. My maids packed my bags for the last time, stuffing it with clothes and half of the toys I had in my room. I remember bidding farewell to my Burmese cousins and family, even to my own mother, as though I was to never see them again. Waving at them until they became a spectacle in my visions, I left Myanmar with my father and older brother. We arrived in a small town and life as we know it was turned completely upside down. It was an urban place filled with clusters of one story buildings, uneven roads, and polluted air from a dirt mountain that was right in front of our new home. My father started a backyard sale, selling piles of things that we did not need any more in exchange for sums of cash. I stood there, on cold pavement watching him stack piles â€Å"junk† on top of each other. Opening the rusted gates wide for neighbors to roam in, he mentioned that we too could throw away things we didn’t need. It was easy for me, stuffed toys, cartoon themed school bags, they meant nothing as I stacked them outside, writing prices of my choice on Post-It notes and sticking it on each item. It had to be done as our finances were down, and we needed the money desperately. At the point, I came to the realization that I was selling my old life away, making room for a new life with my father. I immediately stared a t every single thing I threw on the pile, and all of them became valuable like alchemists turning metal into gold. I finally saw myself from a third person point of view and realized how spoiled I used to be, unable to differentiate my needs from my wants. I became more wary of the environment I lived in, struggling to get used to what I was in for. However, those next 10 years, before moving back to Yangon, were the best years I’ve experienced in my life. I reshaped myself through discipline and responsibility in the common life. I grew a conscious of the world that accepted me, one that deserves my effort. And with all the years I have experienced, through different cultures and families, I plan on using it to represent myself as that individual who made it out of the island with just a hatchet and a rock.