Tuesday, December 24, 2019
What Makes A Fashion Designer - 945 Words
Fashion Designer Imagine seeing people at a fashion show clapping for your amazing designs and then you knowing you chose the right one. Fashion Designing is my career I chose. A Fashion Designer is a person who creates original clothing and accessories. They also have to pick out fabrics and buttons. I chose this career because my mom wanted to do this and she couldn t because she got pregnant with me and she had brought the idea to my head. So I did some research for the following topics Work Environment, Education and Training, Important Qualities and Salary and Job Outlook. Work Environment There are many duties as a Fashion Designer. One duty is picking out fabrics. As a Fashion Designer itââ¬â¢s very important because that s what makes up the whole collections. My thoughts about this is I would love to do this because I love picking out fabrics. The second duty is picking out a theme for a collection. When designing clothes they only design them to put them in a collection. For example, they can do a Winter collection with Vest, and jeans. My thought about this is it would be hard to only design something for a collection. In conclusion, there are many duties as a Fashion Designer. There are many areas where Fashion designers work. Some of the areas included a Designer Firms. A design Firm is where you designe variety of things in one or more fields in design. I wouldn t like this because I like to work alone to get things done easier and faster.Show MoreRelatedBecoming a Fashion Designer Essay1334 Words à |à 6 PagesSteve Mergarten Mrs. Malaspino English 12 A November 28, 2009 Becoming a Fashion Designer Cynthia Nellis, in her column ââ¬Å"Day in the Life of a Fashion Couture Designerâ⬠, says, ââ¬Å"... nothing is ever typical in the world of fashion...no day is ever routine, although we begin and end each day more or less the same: in early, out late.â⬠Working as a Fashion Designer is a very busy, hard and challenging job. You have to provide a lot of strengths in creativity, marketing and determination; to beRead MoreFashion Design989 Words à |à 4 Pagesis over the career of Fashion Design. I chose this topic, because I have always had a desire to one day have my own clothing line and see other people support me by wearing my creations. Also because I like to mix different articles of clothing and create my own unique style to go out and express to the world. This paper will highlight the details about a fashion designer, like what type of education you need, skills required, the work environment, and their salaries. Fashion Design is a career whereRead MoreEssay on Having a Career in Fashion Design1260 Words à |à 6 Pagesa Career in Fashion Design The fashion design career, has recently emerged as one of the most popular and competitive among young people. Those who actually succeed in design have a very individualistic personal style and donââ¬â¢t follow trends set by others. Having fashion design as your profession sometimes allows you to meet glamorous people. It can also put you in charge of what is in and out when it comes to clothing through ramp shows and fashion write-ups. Most designers have a greatRead MoreFashion Stylists vs. Fashion Designers Essay591 Words à |à 3 PagesFashion Stylists vs. Fashion Designers Fashion stylists and fashion designers have some similarities, but the differences are very evident. Fashion stylists hold the job title of someone who selects the clothing for published editorial features, print or television advertising campaigns, music videos, concert performances, and any public appearances made by celebrities, models or other public figures. Fashion designers simply create garments to be worn and purchased by the general public. FashionRead MoreEssay on The Importance of Originality in Fashion1707 Words à |à 7 PagesTHE IMPORTANCE OF ORIGINALITY IN FASHION BY FIRUZÃâ° FRENCH The Importance of Originality in Fashion By originality in fashion, Im not talking about the originality of everyday people and their fashion style, what they wear and how they wear it. Im talking about the difficulty top fashion designers face every 6 months when they make a great effort to create a contemporary and original collection for the fashion catwalk to please brutally honest fashion critics, of magazines and of the publicRead MoreStatment of Purpose for Psychologists and Fashion Designers924 Words à |à 4 PagesPsychologists and fashion designers may give back to society in different ways but they both offer outlets for emotions and a chance of making people happy. Both psychologists and fashion designers must be able to deal with different kinds of people and stay calm in stressful situations. They both get to encounter interesting people in their fields and with cliental which is always nice. Iââ¬â¢m not always a social person but it appeals to me to be able to meet and work with different kinds of that sh areRead MoreHow Fashion Has Changed Over Time Essay924 Words à |à 4 Pagesover Time Fashion is the habitual practice of style with which a person dresses. Fashion is the aspect of Pop culture. Fashion is not just cloths, it is also shoes, jewelry and hair styles. As the thoughts of people changes, so as the trend of fashion changes over time. Fashion is an essential part of everyoneââ¬â¢s life and an important part of society. The beautification of fashion is what explains and reflects to people who we are. Clothing has changed in many ways over the years. Fashion can be usedRead MoreFashion And The World Of Fashion1087 Words à |à 5 Pages The world of fashion is always changing and new trends are always emerging. The ways by which trends and fashion news are communicated to the public has evolved as technology advances. Before television and the internet, it was difficult for designers, photographers, and fashion brands alike to spread word about the latest in fashion to a large mass of people. With the help of modern technology, fashion has made its mark in the world by appearing on television networks, online blogs, social mediaRead More Designers, unlike artists, canââ¬â¢t follow their creative impulses, they1533 Words à |à 7 PagesDesigners, unlike artists, canââ¬â¢t follow their creative impulses, they work in a commercial environment, which means there are a huge number of considerations influencing the design processâ⬠The work of a fashion designer is influenced by the demands of the industry in which they work, which has both positive and negative influences on the creative process. This essay looks at some of the key parameters that the fashion designer must work within, and the effect that these factors have onRead MoreMy Career Choice: Fashion Designer Essay775 Words à |à 4 Pageswant to become a fashion designer. My goals are to create clothing that is for all sizes, ages, and genders. In my clothing I want t show a creative side of my art ability and I want to make my clothing affordable for all as well. I think I influenced myself to wanting to become a fashion designer because I have a passion for art and wanting to become a fashion designer. I enjoy making sketches of clothing that one day will hopefully be available in stores all over. Fashion designing in my opinion
Sunday, December 15, 2019
MBA admission Free Essays
My long-term career goal is to manage a high-tech company in the field of electronics and communications. With over six years of experience in the technical aspects of high-tech product development, I bring considerable technical knowledge to this task, and hope to compliment this knowledge with a firm understanding of business fundamentals provided by the McCombs School of Business. My personal ackground is no less of an asset, as it allows me to understand people and business issues from a unique and mature perspective. We will write a custom essay sample on MBA admission or any similar topic only for you Order Now I grew up in India and obtained a Bachelors and a Masters degree in Electrical Science from Delhi University. After that I attended the Indian Institute of Technology Kanpur and earned a second Masters degree in the field of laser technology. My professional career began in 1995 when I was hired by HCL-Hewlett Packard to work on computer hardware design in an office outside of Delhi. It was my first direct experience with state-of-the-art technology and the exciting experience convinced e to pursue a career in the high-tech arena. Within nine months, I traveled to the Netherlands to work as a consultant for Tulip Computers NV, then the largest manufacturer of computers in Europe. After six months abroad, I returned to India but was soon transferred by my parent company to NCR Corporation in South Carolina. Before I could be recalled, I left HCL-Hewlett Packard and looked for another Job since I had decided to settle in the United States. I worked briefly for an ill-fated start-up, but left when the company moved its operations to China. I started my current position at American Megatrends, Inc. , (AMââ¬â¢) in 1998 and have been employed here for over three years. IVe been working on high-tech motherboard design and have worked my way up to the position of team leader. AMI has offered me a unique opportunity I havenââ¬â¢t had in other positions: the opportunity to participate in all the steps of product development. As a pure engineering company, AMI has virtually no high level management and the engineer is responsible for everything from product conception, to development, to manufacturing and marketing! I have seized upon this opportunity and greatly expanded my understanding of product development beyond the design stage. I interact very closely with the manufacturing group and have come to understand production issues. Understanding how our products are mass produced at the plant, and especially how the factory workers utilize the machines for manufacturing, has given me a perspective on human and material capital which will be of great use in management. I have also worked closely with the sales and marketing division, and have occasionally even traveled to customer sites. While I have gained much practical experience (both in terms of technology and in terms of leadership) through my work, I cannot see myself in the same position fifteen years from now. I want to take my electronics firm into a new direction and believe at tn this vision can best be accomplished trom a position ot management. I have realized from my six years of work experience that a strictly engineering background is not sufficient to enable me to reach my goals. A sound understanding of business fundamentals, that can be obtained through the McCombs School of Business, will help me develop the management skills I need to analyze business situations and manage resources rationally. An MBA will build upon my practical experience and allow me to achieve a position of leadership. My personal struggle to obtain the life I have now has imbued me with an ambition to grow as an individual and to give back to the society that has given me so much. My practical work experience and unique outlook on life contribute toa compassionate leadership style and an ability to understand the needs of people from all levels of society. How to cite MBA admission, Essays
Saturday, December 7, 2019
Things Are Different From Each Other, And Each Can Be Reduced To Very Essay Example For Students
Things Are Different From Each Other, And Each Can Be Reduced To Very Essay small parts of itself. Ancient knowledge This was noticed early by people, and Greek thinkers, about 400BC, used the words element, and `atom to describe the differences and smallest parts of matter. These ideas survived for 2000 years while concepts such as `Elements of Earth, Fire, Air, and Water to explain `world stuff came and went. Much later, Boyle, an experimenter like Galileo and Bacon, and who was influenced much by Democritus, Gassendi, and Descartes, lent important weight to the atomic theory of matter in the 1600s. It was Lavoisier who divided the few elements known in the 1700s into four classes, and then John Dalton made atoms even more convincing, suggesting that the mass of an atom was its most important property. The chemical elements are composed of indivisible particles of matter, called atoms atoms of the same element are identical in all respects, particularly weight. Dalton In the early 1800s Dobereiner noted that similar elements often had relative atomic masses, and DeChancourtois made a cylindrical table of elements to display the periodic reoccurrence of properties. Cannizaro determined atomic weights for the 60 or so elements known in the 1860s, then a table was arranged by Newlands, with the elements given a serial number in order of their atomic weights, beginning with Hydrogen. This made evident that the eighth element, starting from a given one, is a kind of repetition of the first, which Newlands called the Law of Octaves. Both Meyer and Mendeleyev constructed periodic tables independently, Meyer more impressed by the periodicity of physical properties, while Mendeleyev was more interested in the chemical properties. if all the elements be arranged in order of their atomic weights a periodic repetition of properties is obtained. Mendeleyev Mendeleyev published his periodic table ; law in 1869 and forecast the properties of missing elements, and chemists began to appreciate it when the discovery of elements predicted by the table took place. The `modern periodic table is very much like a later table by Meyer, arranged, as was Mendeleevs, according to the size of the atomic weight, but with Group 0 added by Ramsay. Later, the table was reordered by Mosely according to atomic numbers (nuclear charge) rather than by weight. The Periodic Law revealed important analogies among the 94 naturally occurring elements, and stimulated renewed interest in Inorganic Chemistry in the nineteenth century which has carried into the present with the creation of artificially produced, short lived elements of `atom smashers and supercolliders of high energy physics. Harry D. Hubbard, of the United States National Bureau of Standards, modernized Mendeleevs periodic table, and his first work was published in 1924. This was known as the Periodic Chart of the Atoms. Into the 1930s the heaviest elements were being put up in the body of the periodic table, and Glenn Seaborg plucked those out while working with Fermi in Chicago, naming them the Actinide series, which later permitted proper placement of subsequently created elements the Transactinides. The Alexander Arrangement of the Elements, a three-dimensional periodic chart designed and patented by Roy Alexander and introduced in 1994, retains the separate Lanthanide and Actinide series, but integrates them at the same time, made possible by using all three dimensions. Further improvement provided by the Alexander Arrangement of the Elements is location of all the element data blocks in a continuous sequence according to atomic numbers while retaining all accepted property interrelationships. This eases use ; understanding of the immense correlative power of the periodic chart in teaching, learning, and working with chemistry. .uf8cbbd8ea6d856c6ec30544bf6e857a6 , .uf8cbbd8ea6d856c6ec30544bf6e857a6 .postImageUrl , .uf8cbbd8ea6d856c6ec30544bf6e857a6 .centered-text-area { min-height: 80px; position: relative; } .uf8cbbd8ea6d856c6ec30544bf6e857a6 , .uf8cbbd8ea6d856c6ec30544bf6e857a6:hover , .uf8cbbd8ea6d856c6ec30544bf6e857a6:visited , .uf8cbbd8ea6d856c6ec30544bf6e857a6:active { border:0!important; } .uf8cbbd8ea6d856c6ec30544bf6e857a6 .clearfix:after { content: ""; display: table; clear: both; } .uf8cbbd8ea6d856c6ec30544bf6e857a6 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf8cbbd8ea6d856c6ec30544bf6e857a6:active , .uf8cbbd8ea6d856c6ec30544bf6e857a6:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf8cbbd8ea6d856c6ec30544bf6e857a6 .centered-text-area { width: 100%; position: relative ; } .uf8cbbd8ea6d856c6ec30544bf6e857a6 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf8cbbd8ea6d856c6ec30544bf6e857a6 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf8cbbd8ea6d856c6ec30544bf6e857a6 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf8cbbd8ea6d856c6ec30544bf6e857a6:hover .ctaButton { background-color: #34495E!important; } .uf8cbbd8ea6d856c6ec30544bf6e857a6 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf8cbbd8ea6d856c6ec30544bf6e857a6 .uf8cbbd8ea6d856c6ec30544bf6e857a6-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf8cbbd8ea6d856c6ec30544bf6e857a6:after { content: ""; display: block; clear: both; } READ: Events Of The Civil Rights Movement Essay
Saturday, November 30, 2019
King Henry VIII Essays - British People, English People,
King Henry VIII Henry VIII (born 1491, ruled 1509-1547). The second son of Henry VII and Elizabeth of York was one of England's strongest and least popular monarchs. He was born at Greenwich on June 28, 1491. The first English ruler to be educated under the influence of the Renaissance, he was a gifted scholar, linguist, composer, and musician. As a youth he was gay and handsome, skilled in all manner of athletic games, but in later life he became coarse and fat. When his elder brother, Arthur, died (1502), he became heir apparent. He succeeded his father on the throne in 1509, and soon thereafter he married Arthur's young widow, Catherine of Aragon. During the first 20 years of his reign he left the shaping of policies largely in the hands of his great counselor, Cardinal Wolsey (See Wolsey, Cardinal). By 1527 Henry had made up his mind to get rid of his wife. The only one of Catherine's six children who survived infancy was a sickly girl, the Princess Mary, and it was doubtful whether a woman could succeed to the English throne. Then too, Henry had fallen in love with a lady of the court, Anne Boleyn. When the pope (Clement VII) would not annul his marriage, Henry turned against Wolsey, deprived him of his office of chancellor, and had him arrested on a charge of treason. He then obtained a divorce through Thomas Cranmer, whom he had made archbishop of Canterbury, and it was soon announced that he had married Anne Boleyn. The pope was thus defied. All ties that bound the English church to Rome were broken. Appeals to the pope's court were forbidden, all payments to Rome were stopped, and the pope's authority in England was abolished. In 1534 the Act of Supremacy declared Henry himself to be Supreme Head of the Church of England, and anyone who denied this title was guilty of an act of treason. Some changes were also made in the church services, the Bible was translated into English, and printed copies were placed in the churches. The monasteries throughout England were dissolved and their vast lands and goods turned over to the king, who in turn granted those estates to noblemen who would support his policies. In the northern part of the kingdom the people rose in rebellion in behalf of the monks, but the Pilgrimage of Grace, as it was called, was put down. Although Henry reformed the government of the church, he refused to allow any changes to be made in its doctrines. Before his divorce he had opposed the teachings of Martin Luther in a book that had gained for him from the pope the title Defender of the Faith--a title the monarch of England still bears. After the separation from Rome he persecuted with equal severity the Catholics who adhered to the government of Rome and the Protestants who rejected its doctrines. Henry was married six times. Anne Boleyn bore the king one child, who became Elizabeth I. Henry soon tired of Anne and had her put to death. A few days later he married a third wife, Jane Seymour. She died in a little more than a year, after having given birth to the future Edward VI. A marriage was then contracted with a German princess, Anne of Cleves, whom the king had been led to believe to be very beautiful. When he saw her he discovered that he had been tricked, and he promptly divorced this wife and beheaded Thomas Cromwell, the minister who had arranged the marriage. Henry's fifth wife, Catherine Howard, was sent to the block for misconduct. In 1543 he married his sixth wife, the tactful and pious Catherine Parr. Catherine, who survived Henry, lived to marry her fourth husband. During Henry's reign the union of England and Wales was completed (1536). Ireland was made a kingdom (1541), and Henry became king of Ireland. His wars with Scotland and France remained indecisive in spite of some shallow victories. Although he himself opposed the Reformation, his creation of a national church marked the real beginning of the English Reformation. He died on Jan. 28, 1547, and was buried in St. George's Chapel in Windsor Castle. f
Tuesday, November 26, 2019
Exploring the missing links of accounting parlance in Iraq Essay Example
Exploring the missing links of accounting parlance in Iraq Essay Example Exploring the missing links of accounting parlance in Iraq Essay Exploring the missing links of accounting parlance in Iraq Essay Iraq has the common name, the Cradle of Civilization , as it was home to the earliest known civilizationon Earth, the Sumerian civilisation, which arose in the fertileTigris-Euphrates river valleyA of southern Iraq. Notwithstanding the fact that it has a rich history roots, Iraq since the invasion in 2003 by states of United States of America and Great Britain, has been regarded as a Cradle for Oil and Anti-Terrorism wars. Because of the unsolved feuds between states, Economic and Business activities have been inert, and accounting pattern is as if has been pine awaying. Few have been written to supplement Accounting in Iraq. With this respect, this research will seek to link the losing links of accounting idiom in Iraq and turn out the dynamism of Accounting, which no affair how Iraq s environment is an unhealthy land neither for Business minutess nor for residence because of the war eruption. Still, Accounting is adoptive in nature that can run under Iraq s state of affairs. With the proposed rubric of the research ; Iraq: Brick by Brick the survey provides a wider skyline for Iraqi Accounting System and Tax Regulations. This research will supply compiled supplement stuffs of the Historical histories of the development of accounting is Iraq, Accounting modulating organic structure and their Commissariats, Accounting system of Book maintaining and revenue enhancement ordinances being Implemented. Besides, this research will supply possible solutions and subscribers in reforming accounting system in Iraq in conformity with its national Reconstruction . Irak: Brick by Brick Iraq is rich in history, civilization and people. The land that now encompasses modern Iraq is known as the Cradle of Civilization. Around 4000 BC the antediluvian Sumerian civilization flourished here, arising land cultivation, irrigation, urban society and the first written alphabet. Known in ancient times as Mesopotamia, the land of Iraq figures conspicuously in the Bible, This is where the garden of Eden is depicted, where the tower of Babel was constructed, where Abram was foremost called by God to go forth place and family, and where the Hebrews were exiled following the devastation of the temple by King Nebuchadnezzar II of Babylon. Traversed by the Tigris and Euphrates rivers, Iraq is largely desert, with mountains in the northern parts and fertile fields in the far south. It is surrounded by Kuwait and Saudi Arabia to the South, Jordan to the West, Syria and Turkey to the North and Iran to the E. A narrow strip in the far south boundary lines on the Persian Gulf. Iraq is known for its oil, holding the 2nd largest militias in the universe. Grosss from oil gross revenues in the 1970s and 1980s enabled the state to do great paces in instruction, wellness attention and basic substructure. Till 1990, Iraq was known as one of the most extremely developed states in the Middle East. Some 22 million people call Iraq place. Seventy-five per centum or more are Arabs, 15-20 per centum is Kurdish and the balance are Turkoman, Assyrian, or another cultural group. The huge bulk 97 per centum is Muslim, and the staying three per centum is Christian. Cradle for First Accounting Practice Accounting was born before composing or Numberss existed, some 10,000 old ages ago, in the country known as Mesopotamia, subsequently Persia, and today the states of Iran and Iraq. This country contains the Tigris Euphrates river vale, a big fertile country 10,000 old ages ago with a big booming population and active trading between towns and metropoliss up and down the two rivers.A Writing and Numberss would be non being invented for about another 5,000 old ages. At that clip, merchandisers faced many of the same jobs concerns face today. They had to transport their ware up and down the rivers, and that meant swearing a boater with their goods. Unfortunately, non all boaters were honest, and dissensions frequently arose about how much was shipped versus what was received at the other end.A To cover with the job, merchandisers came up with an clever program. They made little clay items, in assorted forms and with assorted markers, to bespeak different merchandises. One would intend a basket of grain ; another would intend a pot of oil, etc. They had over 200 such items to bespeak a big assortment of common goods, including nutrient, leather, vesture, utensils, tools, jewelry, etc.A Before transporting their goods, a merchandiser would take one item for each point in the cargo, and incase the items in a ball of clay, called a bollae intending ball. The ball would be dried in the Sun, given to the boater, and so broken by the purchaser on the other terminal of the dealing. The purchaser would fit the items with the points in the cargo, to verify that everything sent was accounted for.A This is the map ofA protection of assets, and is a major map of all modern accounting systems. It was of import 10,000 old ages ago and is merely as of import now. Today we see merchandisers making the same thing as their opposite numbers 10 millenary ago today they get a measure of ladling a listing of the ware entrusted to a shipper.A The system of utilizing bollae continued for about 5,000 old ages, all before the innovation of composing or Numberss. One twenty-four hours, likely by accident, a wet clay bollae was rolled over a loose item, lying on the land. The feeling of the item was left in the wet clay. Merchants began pressing the items on the exterior of the bollae, in add-on to seting the items inside the ball.A Economic System Beehner ( 2007 ) cited in his Article the Economic Status of Iraq ; Iraq s economic system is dominated by theA oilA sector, which has traditionally provided about 95 % of foreign exchange net incomes. In the 1980s fiscal jobs caused by monolithic outgos in theA eight-year warA withA IranA and harm to oil export installations by Iran led the authorities to implementA asceticism steps, borrow to a great extent, and subsequently rescheduleA foreign debtA payments. Iraq suffered economic losingss from the war of at leastA US $ 100A billion. After belligerencies ended in 1988, oil exports bit by bit increased with the building of new grapevines and Restoration of damaged installations. A combination of low oil monetary values, repayment ofA war debtsA which was estimated at aroundA US $ 3 billion a twelvemonth and the costs of Reconstruction resulted in a serious fiscal crisis which was the chief short term motive for theA invasion of Kuwait. On November 20, 2004, theA Paris ClubA of creditor states agreed to compose off ( 80 % ) $ 33 billion of Iraq s $ 42 billion debt to Club members. Iraq s entire external debt was around $ 120 billion at the clip of the 2003 invasion, and had grown by $ 5 billion by 2004. TheA debt reliefA will be implemented in three phases: two of 30 % each and one of 20 % .Bohsem, Guido A ; Somerville, Glen, 1993 ) At the terminal of 2005, and in the first half of 2006, Iraq implemented a restructuring of about $ 20 billion of commercial debt claims on footings comparable to that of its November 2004 Paris Club understanding ( i.e. with an 80 % write-down ) . Iraq offered to its larger claimants a U.S. dollar denominated bond maturing in 2028. Smaller commercial claimants received a hard currency colony of comparable value. Indeed, Iraq had a rich civilisation as it was one of the innovators in the field of Accounting and besides in the development of money. But Through the old ages Iraq experienced events that toiled their once rich civilisation Such as Saddam Hussein s dominance that brought series of wars, find of arms of mass devastation and America s declaration of war against Iraq in chase of its Anti-terrorism run. War after war Iraq was susceptible to instability and temporalties with respects to their administration and accounting pattern is no exclusion from it. Iraqi accounting Administration The Board of Supreme Audit ( BSA ) is the legislative organic structure that is responsible for the issue of accounting criterions and policies in Iraq. The function of the said organic structure is stated in Article 6 ( 1990, the Board of Supreme Audit Law ) : Board of Supreme Audit was enacted and still into force the intents of: Puting the function, responsibilities, and fortes of the Board of supreme Audit and heightening its function to take part in bettering the public presentation of the province s establishments. to enable this Board to procure the auditing demands and its demands of resources, civil equipments, and information whether to state an sentiment about the truth of the fiscal state of affairss and the activity consequences or to measure theA public presentation of executive institutionsA under its reappraisal. To happen administrative and organisational constructions that goes along with the stages of the development of national economic system and gives adequate flexibleness to the Board in be aftering and delegating responsibilities and fortes. A A To procure the needed cardinal supervising to direct commanding tasksA andA developing the bases rules, agencies and ways of execution and measure the consequences In add-on to enablingA the Board to cover all the services and establishments of the province in the governorates with auditing and supervising with the highest degree of competency and efficiency. The Audit Advisory Board ( AAB ) is chiefly responsible for forming and oversing the auditing and accounting profession within the private sector in Iraq, while the board of Supreme Audit ( BSA ) is responsible for the audit governmental entities ( Al-Salman, 2009 ) . The Chairman of Board of Supreme Audit ( BSA ) is the president of Audit Advisory Board ( AAB ) . Accounting Standards Iraqi organisations and Foreign Entities runing in Iraq must utilize the Unified Accounting System ( U.A.S ) for statutory coverage, including audited fiscal statements which needs to run into the demands of the revenue enhancement governments, The Central Bank of Iraq and The Registrar of Companies. Any organisation may utilize any accounting Standards internally or for any other coverage intents. However, describing to Iraqi regulators should follow with U.A.S requirements.BSA being the legislative organic structure responsible for issue of criterions stated in their accounting criterion no. 1 the composing of the Board of Accounting and Auditing Standards along with this are other criterions formulated by the Board: Accounting Standard no. 2 Accounting Treatment about research and Development costs ( 1992 ) Accounting Standard no. 3 Capitalizing Loans disbursal ( 1993 ) Accounting Standard no. 4 Accounting of Change, Effect in Foreign Currency Price ( 1993 ) Accounting Standard no. 5 Accounting on Inventory, Its rating and presentation in Fiscal Statements ( 1995 ) Accounting Standard no. 6 Disclosure of Information that are Related with Fiscal Statements and Accounting Policies ( 1995 ) Accounting Standard no. 7 Cash Flows ( 1996 ) Accounting Standard no. 8 Information Reflecting the effects of altering Monetary values ( 1997 ) Accounting Standard no. 9 Contingencies and Events happening after Balance Sheet day of the month ( 1997 ) Accounting Standard no. 10 Disclosures of fiscal statements in Banks and Similar Institutions ( 1998 ) Accounting Standard no. 11 Agricultural Accounting ( 1998 ) Accounting Standard no. 12 Capital Net income and Loss ( 2000 ) Accounting Standard no. 13 Accounting for revenue enhancements on Incomes ( 2001 ) Accounting Standard no. 14 Accounting for Investments ( 2001 ) Iraqi Accounting Rules Book Keeping and Ledger Maintenance Accounting Practice in Iraq may demo facets that are different from the by and large followed regulations. Disparities in the applied regulations are consequences of Culture dynamism and Behaviour of the Environment. Alnajjar ( 2004 ) laid down these differences in the regulations: Organizations operate in Iraq should maintain their histories and legers in Arabic linguistic communication and Reports issue to the Iraqi regulators has to be in Arabic. These regulations are implied because of the Arabic Dialect that is spoken all throughout Iraq. Organizations can utilize internally any currency to enter their accounting minutess but for the intent of audited fiscal Statements to be presented to the concerned governments needs to be Iraqi Dinars, since it is the official currency of the state. Accounting interventions under U.A.S may transport ambiguity for certain international accounting policies such as the intervention by caput of office bear downing a certain per centum of its operating expense to a contract being executed in Iraq, or the intervention of the Management Expenses incurred by the Head office in trust with the activities of the entity runing in Iraq. Iraqi Tax Regulations One of the major beginnings of Income in Iraq is their Tax. Harmonizing to the Ministry of Finance in Iraq there are 5 revenue enhancement classs that presently being implemented, which are: Corporation Tax, Personal income Tax, Social Security Contributions, Stamp Duty and Custom Duty and VAT/ Gross saless revenue enhancement which is presently non in consequence. Corporation Tax Income earned deemed to be earned in Iraq is capable to revenue enhancement. Corporation Tax is levied at a level rate of 15 % of the nonexempt net income, but for companies runing within the Oil Sector, a measure shall be passed to increase the rate of corporation Tax to 35 % of the nonexempt net income. Taxable net income is the reported net income as per fiscal statements adjusted by certain unallowable disbursals for revenue enhancement intents such as: Commissariats Personal non-business disbursals Dividend income Loss can be carried frontward for five old ages in order to countervail up to 50 % from nonexempt income of the subsequent old ages. Foreign Entities runing in Iraq in the signifier of a Limited Liability company or subdivision shall be treated in the same mode indicated for revenue enhancement intents. Personal Income revenue enhancement and Social Security Contributions Personal Income revenue enhancement rates are 3-15 % based on the single nonexempt income. Taxable income is the income earned by an person after subtracting allowable points such as, personal allowances, kid allowances, every bit good as other deductible freedoms such as nutrient, adjustment, conveyance and hazard allowances. Income revenue enhancement paid abroad on behalf of an exiles employed in Iraq shall be off set against personal income revenue enhancement liability incurred in Iraq. Staff Personal income has to be settled on a monthly footing, as it s the responsibility of the employer to roll up the revenue enhancement from the employees and direct it to the concerned revenue enhancement authorization in this regard, In order to avoid punishments. The employee s societal security part is 5 % of the basic wage, while the employer s part is 12 % . Social Security paid abroad for expatriate forces runing in Iraq may be off set against their liability for societal security as a consequence of their employment in Iraq. Custom and Stamp Duty About all imported stuffs except nutrient and really limited types of stuffs are capable to 5 % reconstructing Iraq fees. In add-on, 1 % export fees imposed on just market value besides the local authorities can enforce extra fees of 1 % to 2 % from the just market value of the imported goods and stuffs, if such goods will be used inside of such district. Stamp Duty may be imposed upon sign language of contracts with governmental entities. The current rate is 0.2 % of the value of the contract, unless the contract itself stipulates that it is exempt from stamp responsibility. Future Plans on Accounting Policies Iraq is non included in the list of states that are utilizing the International Financial Reporting Standards as a footing for the accounting regulations to be implemented. Uniform accounting is going irrelevant and a new accounting attack is needed. The inquiry that needs to be addressed is which accounting system is best suited for usage in new Iraq. International accounting criterions may be considered as a good option. ( Alnajjar, 2004 ) Since 1990 s a series of 14 accounting criterions were announced slackly based on IFRS. But these accounting criterions have fallen behind, one of which is the Standard on research and development costs ( IAS 9 research and development costs ) , an international accounting criterion that no longer exists since it was replaced by IAS 38 Intangible assets. ( Al Bawaba,2010 ) In 2009, the cardinal bank of Iraq pre-announced its purpose of change overing the Fiscal Statements into IFRS. Late last twelvemonth, in audience with the IMF and the World Bank, Iraq has adopted a three-year action program that identified precedence steps in the countries of budget readying, executing and coverage ; hard currency direction ; public procurance ; and the accounting model. Specifically: To better budget readying, Iraq will clearly specify precedences, set ceilings in the budget handbill for current and investing disbursement in line with a sustainable medium-term budget scheme, and develop overall sector schemes To beef up coverage and hard currency direction, Iraq will necessitate passing units to subject studies on all disbursement including investing, progresss, and letters of recognition no subsequently than two months after the terminal of each month, and to accommodate these sums with the hard currency balances at the beginning and terminal of the coverage period. Cash releases will be approved merely after the Ministry of Finance has reviewed the study from three months before. This will cut down the idle balances in passing units histories to the lower limit required to guarantee the continuity of authorities operations. Furthermore, by end-March 2010 Iraq will reexamine all histories in the banking system that are classified as cardinal authorities histories and accommodate them with Treasury records, and will return any idle balances received from the budget to the cardinal Treasury. With respect to progresss, Iraq will reexamine the outstanding stock of progresss to place those that are recoverable and put a clip agenda for their recovery and for composing off unrecoverable progresss based on appropriate mandate at a high degree. Iraq will fix a elaborate study to document the consequences of the reappraisal. The footing on which debts have been classified as recoverable or unrecoverable, and actions taken to retrieve dubious sums before urging that they are written-off will be clearly specified. To beef up internal audit and control systems, Iraq will re-examine its internal policies and processs at the Ministry of Finance, every bit good as the accounting systems, procedures and internal controls used by the accounting section ; and reexamine the internal controls of the largest passing units runing systems. To beef up the quality of its investing docket and speed up the Reconstruction of Iraq s substructure, Iraq will inquire the Board Supreme Audit ( BSA ) to reexamine the largest investing undertakings financed with 2008 budget allotments. This audit study will measure the standards for O.K.ing capital investing undertakings: whether a cost benefit analysis was carried out ; the procurance procedure: whether it conformed to international criterions of transparence and fight ; and the undertaking direction procedure: whether the undertakings were delivered on clip and within budget. The study will supply recommendations that could be used in the undermentioned budgeting procedure to heighten the docket on public investing. Iraq will besides set about an appraisal of the functionality of the Iraq Financial Management Information System ( IFMIS ) developed with the aid of USAID, and do the alterations required to guarantee that this system is to the full operational ( with the inclusion of a committedness control system and the ability to bring forth regular comprehensive studies in line with best patterns ) in 2011. Iraq will go on to subject to the BSA and to the Council of Representatives the concluding histories for each financial twelvemonth no subsequently than September 30 of the undermentioned twelvemonth. The BSA has already completed the audit of the concluding histories of the federal budget for 2005-06, and it is reexamining the 2007 and 2008 histories. To avoid the obstructions Iraq has encountered last twelvemonth in informations aggregation for the nose count of public service employees, Iraq has narrowed the coverage to include all cardinal authorities employees that work outside of security related countries. Iraq will do all attempts to hold the nose count completed by September 30, 2010. After completion of the nose count, Iraq will travel fleetly to extinguish shade workers and follow an action program aimed at developing a computerized human resource database and a computerized paysheet system, as a first measure toward comprehensive civil service reform. In analogue, the BSA has begun a undertaking to verify the forces records in the line ministries in order to clean up the bing paysheet. Tax Reforms Iraq has made some advancement in developing a medium-term revenue enhancement reform scheme with the aim of streamlining the revenue enhancement system, broadening and diversifying the revenue enhancement base, and increasing gross aggregation. As a first measure, in 2008 Iraq has introduced a nomadic phone revenue enhancement. Looking in front, Iraq plans to present a gross revenues revenue enhancement in the coming old ages as a precursor for a value-added revenue enhancement, and is besides sing cut downing the figure of income revenue enhancement brackets. Iraq has will seek proficient aid from the IMF and other international spouses to back up its revenue enhancement reform attempts. Iraq will press the Council of Representatives to follow the new imposts jurisprudence that will set up a transparent and efficient duty system with fewer freedoms. Decision Iraq being a 3rd universe state and an Arab state makes their accounting pattern really particular and different from other states patterns. But from the research, Iraq s status did non straight affect the accounting pattern and alternatively proved the dynamism of Accounting as it was able to accommodate to Iraq s state of affairs amidst the nuisance that was caused by the series of wars and of oppressive leading. Besides, although accounting in Iraq is chiefly used for revenue enhancement ordinance, Iraqi Accounting Standards and policies need to be refurbished because they have already fallen behind other 3rd universe states in an Arab State. They should change over their criterions in conformance with IFRS to take their opportunities on Globalization and resuscitate their Civilization. This is peculiarly of import in the fiscal services sector. The internationalisation of accounting criterions has been driven by the globalisation of capital markets. There were major additions in cross-border capital flows over the past few decennaries. This means that investable capital can travel more rapidly and expeditiously to the most attractive investing chances worldwide. Increasingly, planetary investors are rousing to Iraq s investing potency. But barriers exist to using capital. Percepts about security remain a job. Modernization of the fiscal substructure needs to go on. Laws and ordinances need farther updating. And Iraq needs eloquence in international criterions for fiscal coverage. A A A
Friday, November 22, 2019
Autobiographical
Nisha rameen H Fleming Freshmen English 30 November 2006 The day I changed myself It was sunny afternoon in the middle of the summer. I was reading a book. Then my mother called me and told that, I and my family are moving from our country. My calm mind sudden changed in temper mind. I was shocked. Was I hearing something wrong? That came to my mind first. Because I could not imagine that she can tell me such matter in such an easy mood. But what I heard and what expression I see in my mothers face was completely right. That incident came like a storm and floated everything with it. I lived in Bangladesh. For fourteen years Bangladesh had been my home. Everyone loves their country, but when they leave their country then they understand what their country, their language, their culture is. A country is like mans shelter. Everyone is well-known about their environment, but when one goes to another country, they understand that no one is familiar to him. That is exactly my case. By attending a public school with one thousand students from preschool through grade eight I grew up with the same friends and classmates in each grade since the age of five. We know each other so well that we were like family, and I blossomed in this sheltered environment. This sheltered environment was shattered on the 22nd July 2008 when my family received a large, white, official envelope with the seal of United States of America. After hearing that news from my mothers mouth, my mind was full of questions. All questions are initially run through my emotional mind and my parents are refused to answer my questions. How could they force such a change in my life and ignore my questions? My parents were being cruel, not because they were making move but because they were completely gnoring my feelings and questions. My opinions and feelings meant nothing to them because they made the choice on their own. I ran to my room and shut the door. What I heard Just five minutes ago, my mothers voice was chanting those words beside me. During which time I could absorb the fact that I was Just going to left my friends, my country, and my home. And I could quite possibly never see Bangladesh again. Not because I wanted to, but because my parents had not given me any choice. I was torn between sadness at going to leave my whole life behind and a eeling of anxiety at starting a new life in an unknown world. After the first push of that incident I settle down and called my best friend who always supported me in my worse times. I told him the full matter. I shouted, I cried and asked him that, what I did that; god is giving me that type of punishment. He had no word to console me except listen to me. He listen the full matter quietly. I was so emotional that time, I just became teenager. For a teenager it was the largest pain. It was more than I could accept in my little mind. My mind is hoping that this was simply an unpleasant ream or a nightmare. But this imagination felt like a hard slap in my face. This is not happening that came to mind then. To go another country or stay another country it life. My life is in their hand. That night, fghting to hold the tears in my eyes, I lied restlessly in my bed with a cold blanket hiding my face and looking over the window to see the night beauty of my country, who can tell that; can I see these beauties may two or three days more. The next day I woke up to look outside the window. I was depressed. I was not on the state of anything listening or anything seeing. I went in front of my house. One year age I made a garden in front of my house. It was the most favorite place of mine whenever I get upset I used to come here and the breeze of the garden take away the sadness from me. It is pleasant and beautiful surrounding of my garden. It is quite, it is sets the mood that I want to think about anything, like about my life. The beautiful white and red roses used to say hi to me. Every day I also wish them back but that day my mind was not in the Earth it went somewhere else. I was thinking that, my moving from country is like my garden. I reated my garden to give all my effort in this land and I created a little world beside me in my country and now someone is telling me that I had to leave my little world, like take away all your trees and find different land for your garden. I had to torn all my bonding. I had to leave everything I create. Then the day came, 25 July2008. Our flight was at night 1 :52am. We said bye to our relatives and friends. And then we fly in the sky. My mind was stacked by questions. My eyes are red because of shedding tears past two days. I was feeling that time, that we flying and this flight will taking e far away from my country. Such a country, I do not have any idea how it is look like. I was going to face a largest challenge of finding new friends, adapting to a new school system and a whole new different culture. Whole forty-eight hours flight was lay ahead of me and my mind was full of imaginations. My first step of United States of America was 28 July2008. With many sacred feelings from my country, put it in heart I started my life in America. It was hard, hurting and full of pain. I could not remember any smile, I smiled from my heart. When I smiled, it was only for my arents and to show them that I am happy in America. My body is here but my soul is not here. My soul is in my country, where one year ago a Jolly teenager laughs from her heart and talks with hopes with full heart of hopes. When I see my face in the mirror, sometimes I asked myself that; is that me? I changed so strangely, that sometimes it is difficult to know me for me. What I was and what I am now. But is these want my parents for me that changing fully or they want something else. I still do not know what the reason was behind to leave our country. Is it for better future or us or only for our parents ambitious mind? I dont know or maybe I am not mature enough to understand the fact of left our country or it can be happen also that, I should never know that reason. That incident snatched everything from me like a sudden storm. Moved to America changed my whole life. This is my fate. I cannot do anything against my fate. Some says; man proposes but god disposes it can be true but I personally feel that, life is what we make it so I wont give up. I have to keep patience. Maybe the day is not far when I will go back to my country.
Wednesday, November 20, 2019
Information System Risk Management Paper Essay Example | Topics and Well Written Essays - 1500 words
Information System Risk Management Paper - Essay Example Threats to an organization can be both from internal sources and external. While the motives may vary, the system is vulnerable to several risks. This paper will examine the vulnerabilities, the potential threats and the levels of security that could help mitigate the risks and allow uninterrupted workflow. Risk has been defined as the chance of exposure to the adverse consequences of future events (Egbuji, 1999). The likelihood and consequences have to be understood to provide for the right security measures. For a risk to be understandable, according to the Software Engineering Institute (SEI, 2006) of Carnegie Mellon University, it must be expressed clearly. This also implies that possible losses must be identified. Risks have to be assessed continuously and used for decision-making. In the field of computer technology and the information systems, technology enhancement is an ongoing process, which further necessitates continuous risk assessment. Besides, the losses due to lack of security controls could be in the areas of production, revenue, damaged reputation, and financial performance. Benefits of proper security measures could result in enhanced operational efficiency and competitive advantages (Kim, 2006). An organization must invest in IS security and know where to cut corner s. They should be able to spell the difference between security success and disaster (Gupta and Hammond, 2006). According to SEI, seven principles provide the framework to establish effective risk management. These include having a global perspective, the system should be at par with the larger systems, forward-looking view that is identifying and anticipating uncertainties, open communication ââ¬â information and communication at all levels should be free flowing, integrated ââ¬â risk management should be a vital and an integrated part of management, continuous ââ¬â regular upgradation and constant vigil, shared product vision ââ¬â having common purpose, shared
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