Age Doesnt Matter

AGE DOESN’T MATTER I feel that high school crooks ought not be considered not liable by reason of pre-adulthood. Because somebody is younger than 18 doesn’t offer them the option to reprieve the law. As I would like to think adolescents should realize the distinction among good and bad, thusly ought to be charged for their violations similarly as some other individual would be. In spite of the fact that in our juvenile years our minds aren’t completely created and we will in general settle on poor and nonsensical choices; teenagers should know whether their activities are correct or wrong.For model if a child takes a shirt and push got they ought to get into difficulty. Since it’s an extreme wrongdoing, I don’t figure they ought to go to prison for it, however their must be some type of discipline. I feel that teen’s must be rebuffed for the seriousness of the wrongdoing they submitted, not by the age at which they submit it. For serious, mur der. Murder is unsuitable regardless of what your identity is or what age you are. No human has the option to take another people life.Whether you 17 or 47 homicide is murder. Sure their might be distinctive perspectives going on in the 17 and multi year olds minds with regards to why they decided to kill, however that shouldn’t matter. The primary concern is that they decided to act that way, they decided to execute, and they ought to get a similar discipline. The discipline itself ought to rely upon the seriousness of the wrongdoing not on the age of the individual submitting it. State a high schooler executes a lady at the shopping center and is in court being sentenced.The jury needs to consider the wrongdoing itself and not feel compassion toward the kid in light of the fact that he’s youthful and should spend an amazing remainder in prison. On the off chance that that elderly person that got killed was somebody they knew, at that point they would have positively no hesitation about sending the child away forever. The issue is that the court framework is excessively permissive on teen’s. A killer ought to be condemned as a killer and a shoplifter a shoplifter, a youngster ought not get any sort of unique treatment.In end I totally imagine that an adolescent ought not be considered not liable by reason of youthfulness. Teen’s realize the distinction among good and bad and ought to decide to avoid inconvenience. In the event that they decide to carry out a wrongdoing, at that point they merit the full discipline that joins it. They shouldn’t get any sort of uncommon treatment at all. They are answerable for their activities and need to live with the results similarly as some other individual would.

In may 2010 the people of britain elected a new government, which was Essay

In may 2010 the individuals of england chose another administration, which was a noteworthy second in British governmental issues. Clarify what has ch - Essay Example Following one year of intensity individuals have now started to gauge the adjustment as far as their desires and aspirations emerged. In spite of the fact that it may be viewed as somewhat right on time to assess the change, in any case the change is yet not as apparent as masses wanted it to be. Exceptionally, the adjustment in understudy charge structure has baffled a vast dominant part of open. The raise was completely upheld by the Conservatives and incompletely by the Liberal Democrat MPs. The fundamental thought is to give colleges progressively budgetary freedom to confront the difficulties of the innovative headways and different changes at worldwide level and along these lines improve the nature of instruction. As the Prime Minister David Cameron has said in a meeting, â€Å"We won't return. See, regardless of whether we needed to, we shouldn't return to the possibility that college is free.† (Guardian, 2010) Thought the expect is acceptable behind the adjustment in c harge structure however it isn't progressive as the greater part of the pundits have called attention to. The most extreme suitable yearly charge is currently ?9,000 which is a lot for some poor understudies. The colleges have appeared there mean to expand the charges to a most extreme admissible breaking point which can antagonistically influence the instruction framework. The freedom gave by the legislature to these colleges is supposed to be more than the needful.

Sample of College Cause Effect Essay

Sample of College Cause Effect EssayWith some of the recent college entrance exams, there are samples of college cause effect essay. It is often a good idea to get a sample from an individual who has a real life experience. This can be done in several ways. For example, college recruiters will give you a sample of college cause effect essay.There is also the use of private companies that will provide you with this kind of essay for a professional research paper. Sometimes, the best way to get samples of college cause effect essay is to ask someone with a real life experience. They might not be able to give you that specific sample, but they may be able to point you in the right direction.The best part about samples of college cause effect essay is that you can get these either by the sample of college cause effect essay, or sometimes by the professionals that are helping you with your college essays. These people are usually under the guise of academic tutors, college counselors, and professors. You may even find that these are free. Most of these professionals are happy to give you a sample of college cause effect essay if you ask them.In order to study better for college essays, you need to learn about the situations that people go through on a daily basis. It will help you to write well because you can relate these events to you. You can also see how other people think and feel about certain situations. You might even find that they are willing to share their personal experiences with you if you ask them.You will want to look for samples of college cause effect essay before your college essays. The best way to find these samples is to ask someone who is in a position to give you one. It is often very helpful to get a few different ones in one sitting so that you can compare them. Usually, the college essay that you end up writing when you get a sample of college cause effect essay is much better than the one that you wrote before. This is because you will be able to relate it to you more closely. You will also be more comfortable writing in general. You will also be better prepared for the actual college essay that you will have to write.You can also be very good at writing college essays if you take the time to study the samples of college cause effect essay that you have. This will also give you a chance to practice how to write college essays. Also, you can take the time to read other essays that have samples of college cause effect essay.You should spend some time to study the samples of college cause effect essay before you start to write your college essays. This is a great way to go about it. You can go through it, discuss it with a friend, or talk to the person who gave you the sample. All of these will give you a better idea of what you should write.

The Firearm Owners Protection Act - 2632 Words

A large part of America’s identity is rooted in gun ownership. From the Revolutionary War to modern day, a significant number of Americans own firearms for hunting, sporting, and self-defense. While the Supreme Court ruled in Heller v. D.C. that the Second Amendment guarantees citizens the right to privately own firearms, whether that right is open to regulation or not has been hotly debated. Major pieces of legislation such as the National Firearms Act of 1934, the Brady Handgun Violence Prevention Act (1993), the Firearm Owners Protection Act (1986), and the Federal Assault Weapons Ban (1994) have regulated firearms in the United States. However, even though there are national laws that regulate ownership of firearms, the individual state laws differ greatly. The division of authority between the national and state governments has produced significant differences in firearm regulations. There are laws at the national level regarding firearms. These laws apply across the boa rd to every state. For example, in 1986, the Firearm Owners’ Protection Act banned the possession or transport of fully automatic weapons, also known as machine guns, made after May 19, 1986 (National Firearms Act). Another national gun law was the Assault Weapons Ban of 1994 (expired in 2004), which banned certain semi-automatic firearms if they had multiple of certain features such as: a collapsable stock, a pistol grip, a flash suppressor, a detachable magazine, etc.. It also banned magazines thatShow MoreRelatedDo More Gun Laws Lower Crime Rate?1796 Words   |  8 Pagesrate?† I chose to do this topic because it is indeed near and dear to my heart. I come from a family of gun owners and because of that I proudly support the 2nd Amendment of the United States Constitution. I also live in a city that is greatly affected by gun violence. Chicago is one of the most violent areas in the country with gun violence and living in such a city and being a gun owner makes me t hink. Chicago has one of the strictest gun laws, plus a high gun violence and murder rate. CoincidenceRead MoreEssay on America Needs Stricter Gun Control Laws1530 Words   |  7 Pagesamong a lot of other things weather we agree with their input or not. There were serveral different gun control acts put in place, following after the second amendment, for gun control. In 1871, the National Rifle Association was founded. This union was formed to â€Å"promote and encourage rifle shooting on a scientific basis†. Nearly 63 years later, in 1934, the National Firearms Act was established. This was created because there was a lot of lawlessness and rise of gangster culture. President FranklinRead MoreThe Matter Of Gun Control1816 Words   |  8 Pagesprohibit a person from possessing firearms, also regulations to prevent these persons from possessing firearms. Upon reflecting on the personal side of the gun control debate, stricter gun control begins to infringe upon our rights, as citizens and they should concentrate on enforcing the current laws in the books, instead of making additional laws. Furthermore, gun control indisputably is a concern that subjectively has effected the majority of Americans. The gun owners have confidence that it is theirRead MoreSecond Amendment : The Right Of Bear Arms Essay970 Words   |  4 PagesSecond Amendment: The Right to Bear Arms When America first became a country branching away from Great Britain, firearms played a huge role. After the war, firearms were still an every day thing for civilians, using them for hunting and or self-defense. With the second amendment has come with a controversial topic when it comes to regulating guns in our country. This topic affects the United States nationally, as well as local state to state as they try to regulate how guns should be handled. FromRead MoreThe Firearm Owner s Privacy Act1035 Words   |  5 Pagesthe four provisions of the Firearm Owner’s Privacy Act is an unconstitutional abridgment of the First Amendment. The record-keeping provision, anti-harassment provision, and the inquiry provisions are in clear violation of the First Amendment as they are content-based regulations of speech that fail strict scrutiny. However, the anti-discrimination provision of the law is constitutional as it does not regulate free speech. Syllabus: The Firearm Owner’s Privacy Act contains four provisions. Read MoreGun Regulations: Gun Laws Have Changed Dramatically1207 Words   |  5 Pages From the dawn of the United States the government has created laws regulating firearm ownership. These regulations address everyone from gun sellers to owners and are constantly changing. In 1791, The Bill of Rights of the Constitution was ratified to ensure the protection of the American people’s rights. The Second Amendment addressed the right to bare arms. â€Å"A well regulated militia, being necessary to the security of a free State, the right of the people to keep and bear Arms, shall not beRead MoreThe Need for Stricter Gun Control Laws Essay569 Words   |  3 Pagesshootings, deaths and overall crime rate. The First gun control law was implemented in 1934. The National Firearms Act of 1934 puts a $200 tax on machine guns and sawed off shotguns. The next gun control law National Firearms Act of 1938 needed licensing of interstate firearm dealers. After that in 1968, 3 laws were made: The Omnibus Crime Control, Safe Street Act of 1968, and The Gun Control Act of 1968, these 3 laws made all criminals, drug users and and mentally sick or ill from buying guns. In 1986Read MoreGun control1657 Words   |  7 PagesAbstract Over the past few months, people across the nation have been debating about gun control. Topics ranging from firearm restrictions to background checks have been heavily discussed by both emotion and logic, by both gun supporters and gun control activists, and it seems like there is no middle ground for both parties to agree on. Crime rates influence guns demanded for self-protection, and guns demanded by criminals depend upon guns held by law-abiding citizens. Comparative-static analysis is usedRead MoreGun Control Versus Gun Rights1645 Words   |  7 Pagescombat and dwindle the amount of gun violence Lyndon B. Johnson signed the Gun Control Act of 1968. The act went into effect on October 22, 1968.The Gun Control Act was passed imposing stricter licensing and regulation on the firearms industry, establishes new categories of firearms offenses, and prohibits the sale of firearms and ammunition to felons and certain other prohibited persons.( Gun Control Act 1) This act helped to b etter regulate the sale and transportation of a gun to better to lessenRead MoreGun Control And The Rights Of A Free State1632 Words   |  7 Pagesacquire a firearm, and the rate of crime associated with a firearms across the country. In the 1930s there were several factors that attributed to the push for stricter gun control laws. It was with the election of Franklin D. Roosevelt that the government’s role in gun control increased. The National Firearms Act was created in 1934 with aims to cripple gangsters in their efforts to acquire machine guns, and called for handgun registration with US citizens. Later, in 1938, The Federal Firearms Act

The Impact Of Global Financial Crisis On Global Growth And...

In 2007, as the housing bubble in the US burst and a liquidity crisis began, financial markets around the world were sent into mayhem. The global financial crisis (GFC) had begun, and was setting out to be the deepest recession since the Great Depression of the 1930s. The GFC was resultant from unbridled greed by the bankers including the issuing of risky mortgages, the inability of relatively poor consumers to manage their mortgages, inadequate regulation of the financial system, as well as a long term slowing down in the vigour of the advanced economies (Bramble, 2011). But how did this crisis impact upon global trade? What were its repercussions on global growth and movement? And how did the global economy, as well as domestic†¦show more content†¦The fall in imports cushioned the blow of the huge fall in exports, and in some countries saw a positive impact on the trade sector of output in their economy, however as an aggregate, global trade diminished largely (McLeod, 20 13). An example of this is seen in the world merchandise imports market, which saw imports fall by 36% from 2007 to 2008 (UNCTAD, 2010). Furthermore, global trade fell around 12% in response to the GFC, leading to lower global demand and the tightening of credit conditions, and resulting in lower trade flows (OECD, et. al., 2010). This impact on the global trade contributed to the fall in world GDP of 2.2% (UNCTAD, 2010), indicating that the GFC had a negative effect on global growth and globalisation in general. While the GFC predominately impacted the financial market in the USA initially, and subsequently in financial markets across the world, wider impacts were continuously discovered as time went on and governments began to react. Disorder was created within markets around the world through tighter credit availability, currency turmoil, and their direct effect on trade (Norris, 2009). The USA, as the principal

The New World Order Moves Essay - 2545 Words

The New New World Order moves first in Toronto The Toronto Electric Company first shed street light here in 1882 and acquired by the Toronto Power Company that also opened in 1906 the Toronto Power Generating Station at Niagara Falls (quite an engineering feat) to harness electric power for Toronto acquired itself by the public Ontario Hydro and so nationalized by Adam Beck in 1922. Today Toronto has over 160,000 streetlight fixtures and ~ 20,000 streetlight classified poles with extended dark fiber to Municipalities, Universities, Schools and Hospitals (MUSH) Sector as likely any eventually passing, if not now, every one of them. Our city is starting to replace all with LED bulbs for a variety of good reason despite some concerns. LTE-U LIFi and a swath of spectrum are being converted to useful bandwidths so wide or so penetrating that every resident will be able to log on to mUniNet for say a solid megabit a second, resident expanded to mean any organization physically in Toronto, and addressable within its boundaries. The necessary transceivers built into a higher class of new bulb may saturate the city on some ten percent or less of those streetlights for fixed (virtual CPE), nomad (fixed movable to another location) and mobile communications. Everyone, including artificial, is a public account separated though as a remote entity and remote peopling in a binary parallel to analog where light is an androgen; photon and wave. Let the digital to Democracy be DigocracyShow MoreRelated History of Breakdancing Essay example667 Words   |  3 Pages B-boying is a form of hip-hop dancing, which is popularly known as breaking. It consists of top or up rock, footwork, spinning moves (power moves), and freeze. B-boying came from Bronx, NY. The term quot;B-boyquot; or quot;B-boyingquot; was created by Kool Herc who was a DJ spinning at block parties in Bronx back in the days. B-Boys means break boys and they were called so because they dance to the break part of music. Later, by repeating this break part done by DJ, quot;breakbeatsquot; wasRead MoreGrowth Changes at Nestle1101 Words   |  4 Pagesand Moch (1987) have written that a first order change is one in which incremental changes occurring within particular schemata already shared by the client system. Second order changes are modifications in the shared schemata themselves and third order changes are the development of the capacity of the client system to change the schemata as events require. By these definitions, the changes at Nestle have been first order changes. 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Portraying Rick as a policeman, the guardian of civilization, Kirkman’s intention is salient that even in the zombie apocalypse, the old law and order are destroyed; the human beings are still able to rebuild a new world after defeating the zombiesRead MoreCase Study: Nestle1080 Words   |  4 Pagesshifting from a focus on global expansion, to a focus on purchasing local subsidiaries within foreign markets. Several years later, during World War I, Nestle responded to an increase in the demand for dairy products in the United States. They continued to take advantage of this opportunity by acquiring several factories that already existed in the U.S. By the time World War II had begun, it came with a sense of feeling isolated in Switzerland. Nestle acted upon this by transferring many of its executiveRead MoreA Dance Teacher : A Theory And Sociocultural T heory Essay1685 Words   |  7 Pageslectures and the textbook, is a constructivist theory; this means that a child constructs their own schemas through world interaction. Children generate hypotheses, conduct experiments, and draw conclusions based on the results they get from their outside sources. In relation to dance, children interact with their surroundings and learn about their body movements, how to memorize dance moves and choreography, how to work with others, and how it feels to fall down and get back up again. They experimentRead More Hunger Of Memory Essay628 Words   |  3 Pagesseparation is an important development in the novels Hunger of Memory and How the Garcia Girls lost their Accent. The novels deal with separation differently. For Hunger of Memory by Richard Rodriguez, the separation allows Richard to move from the private world to the public world. Here, separation is a movement for a solution, which is citizenship. In How the Garcia Girls Lost their Accent by Julia Alvarez, the separation is an effect from Antojo. Richard Rodriguez immediately recognizes the separationsRead MoreEnvironmental Waste And Its Effects On Carbon Emissions1685 Words   |  7 Pagespowerful companies being upset from the negative financial impact from the move to zero carbon, a shift must be made in governmental policy. Perhaps the solution may not be punishing companies for producing too much pollution, but rewarding companies for producing much less. 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Analysis of Case of Cocoa Ltd

Question: Discuss about the Analysis of Case of Cocoa Ltd. Answer: Introduction It is essential for the organizations to have strong corporate governance mechanism to achieve the objectives and goals. The corporate governance mechanism is the system that sets rules for guidance of the personnel in the conduct of their duties. The corporate governance system should ensure that the management of the company works in accordance with the terms of the code of conduct (Sison, 2010). The code of conduct for the employees is essential to command their conducts and ensure that they work for the overall interest of the company setting aside their personal interests. In context of this, the paper presented here focuses on the corporate governance and the ethical aspects of an organization. The discussion in this paper has been carried out by analyzing the case of Cocoa Ltd which involves the issues related to preparation and presentation of the financial statements. The accountants carry a great deal of responsibility in preparation and certification of the financial statements of an entity. It is expected from them to discharge their duties ethically and honestly (Duska, Duska, Ragatz, 2011). The paper presented here also deals with this aspect through analysis of the case of Cocoa Ltd. Further, the duties of management and the manner in which they should discharge their duties have also been highlighted in this paper. Overall, this paper presents a concise discussion on the ethical and governance aspect and the duties of professional accountants and the management in this regard. Theories and Principles of Ethics and Corporate Governance The emphasis on ethics and the corporate governance has been unprecedented in the past decade all over the world. The regulators around the globe have been more alter to ensure that the organizations conduct their business ethically. The reason for this increased importance of ethics and corporate governance is the corporate scandals. The major corporate scandals such as WorldCom, Tyco, and the Enron happened due to the weak corporate governance mechanism and the lack of ethics in the conduct of duties by the management and the accountants (Bolman Deal, 2013). The weak governance system in these companies let the management usurp their powers for personal interest. It is crucial to take note that failure of big corporations like WorldCom or Tyco did not only affect the shareholders and the management of the company, but its severe impact on the society and economy of the country was also perceived (Ferrell, Fraedrich, Ferrell, 2016). Thus, it is essential to ensure that the organizations should have stringent governance mechanism and promote ethics in the work culture. The principles of corporate governance talk about strengthening the reporting system and making the board of directors accountable for effective leadership. The principles of ethics and governance require that the supreme authority of the companys management needs to be independent and free of biasness. In a corporation like Cocoa Ltd, the supreme authority of management vests in the board of directors (Ferrell, Fraedrich, Ferrell, 2016). The board of directors owes duties to the shareholders as well as other stakeholders of the business, thus, they should act honestly and independently. Further, the functioning of the board should also be under supervision of the regulatory authorities of the government (Ferrell, Fraedrich, Ferrell, 2016). Further, there must be a proper mechanism to have vigilance over the activities of the board of directors and other key managerial personnel. Through this mechanism, it is to be ensured that the management is not allowed to exercise powers for their personal interests. The corporate governance system should be equipped well to identify the situations where managements personal interest could conflict with the companys overall interest (Ferrell, Fraedrich, Ferrell, 2016). It is argued that management decisions influenced by their personal interest damage the companys financial performance. Further, the revelations of the fact that the management used their powers for personal interest could also be serious for the reputation and goodwill of the company in the market (Ferrell, Fraedrich, Ferrell, 2016). For example, management may manipulate the financial statements of the company to show good performance to earn high incentives. In this situation, the management may show fake profits in the income statements that can never be realized by the company. The accumulation of unrealizable profits results in overvaluation of the assets which could be dangerous for survival of the company in long run (Ferrell, Fraedrich, Ferrell, 2016). Case of Cocoa Ltd In the case of Cocoa Ltd, there has been observed conflict between the personal interest of the management and the company. Further, the accountant is also a party that conflict of interests. In the current case, the company is performing outstandingly well presently and it is expected to continue for couple of years more such as 2016 and 2017. However, after these two years, it is expected that the economic conditions will reverse affecting the financial performance of all companies in the industry for 2018 and 2019. Now, the management does not want to report losses in the year 2018 and 2019 when the economic downfall will dominate. The management wants to report equal profits in all four years by diverting the profits of current years to 2018 and 2019. For this purpose, the management seeks advice from the accountant of the company. In response to the management query, the accountant advises for carrying out change in the method depreciation from straight line to sum of years digi t. Knowing that there is no justified reason for this sudden change in the method of depreciation, accountant carried out the changes. The accountant has contract for renewal with the company, which depends upon the managements satisfaction with his services. Thus, considering personal interest, the accountant agreed to carry changes in the method of depreciation. Analysis of the Case The issue under consideration in the current case of Cocoa Ltd is analysis of the change in the method of depreciation in the context of ethics and corporate governance. In this regard, it is crucial to first understand the legal requirements of financial reporting in relation to depreciation accounting. After that an analysis of the impact of such change on the company and all the stakeholders is important. The analysis of legal requirements and evaluation of the impact of change would form the basis to conclude that whether the standard of ethics and corporate governance violated or not in the current case. The legal requirements in relation to charge of depreciation are contained in AASB 116, Property, Plant, and Equipment (AASB 116, 2016). The accounting standard does not specify anything in regard to selection of method of accounting. Thus, the organizations are free to opt for any method to charge depreciation on property, plant, and equipment. However, the accounting standard puts a condition in this regard that the method chosen by the organization should reflect the consumption of future economic benefits adequately. Further, it has also been provided that the firms should apply same method in each of the following accounting periods that means there must be consistency in the charge of depreciation (AASB 116, 2016). There are various methods that are used to charge depreciation such as straight line method, diminishing value method, sum of years digit method, production unit method. All the methods of accounting has their own advantages and disadvantages, therefore, it is necessary to analyze as to which method suits best in the given circumstances (Godwin Alderman, 2012). The straight line method provides for equal amount of depreciation for each year. It is widely accepted method of depreciation, however, in certain circumstances it may not be the right choice. For instance, the assets which carry risk of technological changes may need to be depreciated rapidly in the earlier years. Since, the straight line method provides for equal depreciation charge for all years, thus, it may not be suitable method in this case (Godwin Alderman, 2012). Further, apart from straight line method, the diminishing value is also one of the most used methods for charging depreciation. In this method, the depreciation is computed on the written down value of the assets each year. This method is considered to be the best for the purpose of matching the revenues with cost (Godwin Alderman, 2012). Further, there is sum of years digit method which is also used by the firms in computing depreciation. This method computes higher depreciation in the earlier years as compared to the later years of use of asset. This implies that as the useful life of the asset is approached, the depreciation charge goes down. Thus, it could be observed that different methods compute different amount of depreciation which will affect the profit or loss for the year (Godwin Alderman, 2012). Thus, it clear that the selection of method of depreciation should be based on the analysis of the assets nature and the circumstances in which firm operates. Further, the selected method should be applied consistently from year to year so that the financial performance is correctly reflected (Delaney Whittington, 2009). However, consistency does not mean that the firms can not change the method. The change in the method of depreciation is permitted when it is for justified reasons. This implies that the changed method should match the revenues and costs more appropriately then the existing method. Further, there are reporting and disclosure requirements in regard to change in the method of depreciation which the firm must comply. The AASB 116 requires that the reason for change is adequately reported in the notes to accounts and the impact on the profit or loss of such change in separately reported in the income statement (AASB 116, 2016). In the current case of Cocoa Ltd, the accountant has violated the provisions of accounting standard in regard to change in the method of accounting. The accountant did not report the reasons for change in the method of depreciation which one of the most crucial requirements of the accounting standard (AASB 116, 2016). Further, the analysis of the case depicts that accountant gave preference to his personal interest rather than companys overall interest. Thus, the conducts of the accountant could be said to be clearly violating the standards of ethics. Further, the intention of management also appears to be to deceive the shareholders and the public. Thus, the conducts of the management are also violating the standards of ethics and the corporate governance (Ferrell, Fraedrich, Ferrell, 2016). The impact of violation of standards of ethics could be severe on the company. Conclusion The discussion in this paper is focused on the ethical and corporate governance aspects. It could be articulated from the overall discussion carried out in this paper that compliance with the standards of ethics is crucial for the achievement of objectives for each and every organization. Further, the organizations should also have proper governance mechanism that prevents the management from usurping its powers. In the current case of Cocoa Ltd, the management exercised its power for to deceive the shareholders by manipulating the financial statements. The change in the method of depreciation in the current case is completely unethical and illegitimate. The motive to change the method of depreciation is to manipulate the profit in the books of accounts and deceive the shareholders. Recommendations Cocoa Ltd should have a proper corporate governance mechanism and code of conduct for the employees. The code of conduct will help the company to command over the conducts of the employees and ensure that they act in the best interest of the company. Further, it is advisable to Andrea (Accountant of the company) to go through the requirements of AASB 116 in regard to change in the method of accounting. The accountant should comply with the reporting and discloser requirements of AASB 116 (AASB 116, 2016). It is recommended for the accountant to specify the reason for change in the notes to accounts and mention that it is improper. Further, the accountant should, setting aside his personal interest, work in the best interest of the company (Kurtz Boone, 2008). References AASB 116. 2016. Property, Plant, and Equipment. Retrieved January 15, 2017, from https://www.aasb.gov.au/admin/file/content105/c9/AASB116_07-04_COMPjun14_07-14.pdf Bolman, L.G. Deal, T.E. 2013. Reframing Organizations: Artistry, Choice, and Leadership. John Wiley Sons. Delaney, P.R. Whittington, O.R. 2009. Wiley CPA Exam Review 2010, Financial Accounting and Reporting. John Wiley Sons. Duska, R., Duska, B.S., Ragatz, J.A. 2011. Accounting Ethics. John Wiley Sons. Ferrell, O.C., Fraedrich, J., Ferrell. 2016. Business Ethics: Ethical Decision Making Cases. Cengage Learning. Godwin, N. Alderman, C. 2012. Financial ACCT2. Cengage Learning. Kurtz, D.L. Boone, L.E. 2008. Contemporary Business. Cengage Learning. Sison, A.G. 2010. Corporate Governance and Ethics: An Aristotelian Perspective. Edward Elgar Publishing.