The First Emperor of China, Qin Shi Huangdi's leadership skills, main Research Paper

The First Emperor of China, Qin Shi Huangdi's authority aptitudes, principle accomplishments and primary achievements - Research Paper Example It was shielded from nearby states and brute clans with regular obstructions. Hence this area got probably the soonest focal point of iron metallurgy in antiquated China. Exchange with northern neighbors and conditions of Central Asia and horticulture were fundamental parts of economy. Before 500BC province of Qin didn't take a functioning part in an internecine battle of Chinese realms and was considered generally frail. Solid, steady pioneers and talented officers were required to utilize current potential in full degree. Shang Yang (390BC - 338BC) and Han Fei (280BC †233BC), who had been legislators toward the finish of the Warring States time frame, reinforced situation of Qin among its rivals. Them two were â€Å"credited with encouraging Qin’s development and classified to some degree freely as ‘Legalists’. The two of them had visited different realms; and both met a savage demise because of animosities.† (Loewe 12 - 18) As a pioneer and reformer Shang Yang could be contrasted and Qin Shi Huangdi, in light of the fact that they strived for building military-bureaucratic state. Them two dismissed standards of Confucianism, for example, chain of importance, man centric idea of intensity, family families and so forth. As per Shang Yang, inertness and absence of order are the fundamental reasons of state decrease. Absence of administrative power over them causes monetary and horticultural downturn. Changes of Yang and Huangdi debilitated places of patrimonial gentry as the decision class, since starter they had solely involved officialdom. â€Å"The circumstance changed when Shi Huang Di effectively bound together China under Qin in 221 B.C. with Li Si as his chancellor, by utilizing viable military powers framed by Shang Yang’s changes. After unification, the ruler chose to abrogate feudalism and receive Junxianzhi, a brought together framework wherein all the districts are represented by blue-b loods designated by the head, as opposed to as a person

Using Essay Writing Examples To Get The Most Out Of Your Final Exam Paper

Using Essay Writing Examples To Get The Most Out Of Your Final Exam PaperThere are many different question types that a final exam paper will have to address. Using the correct information in the writing and proofreading will ensure that you get the most out of your final exam paper.The easiest way to get the most out of an essay is to use one of the essay samples in this article. The correct spelling and grammar are essential when it comes to writing a good essay, especially when you're trying to improve your grade. This essay writing guide will help you as you learn how to write a great essay.These types of articles will provide various topics that you can tackle, whether it's an essay about a topic that is new to you or one that is a popular subject in the class. You'll also be able to write an essay that's appropriate for a small class such as an honors essay. Simply choose one of the article samples that are included in this article and take a look at what it has to offer.It may not be immediately apparent, but when it comes to a paper that will be used for a final exam, the writing will be a lot more important than the actual essay. Since writing essays will give you a few seconds of fame with the professor, they want to see that you've put a lot of thought into your paper. In order to do this, you need to take the time to ensure that you're getting the most out of your final exam paper.You'll find that using some of the essay examples you'll find in this article can be very helpful when you're looking to get the most out of your final exam paper. However, while using this information will provide you with helpful topics, don't get so caught up in the grammar and spelling that you forget about the main points of the essay. While it may not seem like much when you're completing a paper, the truth is that it does make a lot of difference. Keep in mind that different sections of the essay may be written differently and different types of questions may arise. For this reason, you should always keep these sections separate. In order to do this, you should be sure to write all of the sections that you need to before you continue on to the final section of the paper.One of the best places to find the sample essays that you need to take a look at is the Internet. In this case, all you need to do is visit any of the websites that focus on teaching students how to write an essay and take a look at the essay examples that are offered. From there, you can use the sample essays to help you get the most out of your final exam paper.When you're trying to get the most out of your final exam paper, you should always use the tips presented in this essay writing guide. By taking the time to look at these different essay writing samples, you'll be able to find the perfect topic for your final essay. This will help you get the most out of your final paper and help you get the most out of your school.

Topic Ideas For College Essay Examples

Topic Ideas For College Essay ExamplesCollege essay examples are a perfect way to add real-world experience to your student's writing. Let's take a look at some of the best topic ideas for college essays.The first step is to consider your educational experiences in the real world. If you're a former schoolteacher, for example, add a comment on something you did that relates to teaching. Don't forget to include where you were and what you were doing when you wrote the essay, too.Remember that you can't leave out references. They're your bread and butter. Include them in any comments or stories you might have about things you've done. Remember to also be specific about any incidents or problems you experienced, so your writing doesn't seem as unfocused.Now you can begin to think about a hypothetical situation and write about it. Think about situations you might have faced or have a personal story to tell about this situation. Use your imagination, and don't be afraid to let the words d o the talking. Simply write about a life and situation that you are most familiar with and let your writing speak for itself.A reader might have a difficult person in their past that comes back to haunt them. If they are in a seminar, you could write about how they might have affected your own class. It would be a good idea to make this even more realistic by providing relevant examples.Try to stay as close to reality as possible when writing your college essay examples. So many times we see the world through rose-colored glasses or have an unrealistic view of the things we can achieve. Students are put into situations in their educational environment that can give them a reality check. In addition, students will become more motivated to work hard if they are exposed to something that comes true.Just as with personal experience, it's important to be descriptive. Write about what you've learned from your experiences, and what happened, rather than what you wished had happened. The re ader won't want to read about what you wish had happened, but will want to read about what actually happened. If you must use a negative, try to use it as a positive.College essay examples can be any number of things. Take the time to explore and imagine all the different things you might encounter in your educational career. By putting a little bit of yourself into your assignment, your reader will see you as an interesting person, one who has a unique perspective.

Buyer Power Is How Easy It Is For Buyer - 785 Words

Buyer Power High; buyer power is how easy it is for buyer to force down price of the commodity along with factors like number of buyers in market, uniqueness and cost of the product. Buyer power in industry of solar instant cooler is comparatively strong. The solar products are primarily differentiated according to their cost and energy they produce so buyers are very distinguish while buying. Consumer need low cost solar product with high quality and can generate sufficient energy. As solar industry is dependent on number of consumers that creates possible risk to lower price of the product. Supplier Power Low; supplier power is how easy it is for supplier to force down the price of the product by considering distinctiveness of the product, number of suppliers of each initial input and switching cost from one supplier to another. Supplier power for solar instant cooler is relatively weak. Solar panel made by two suppliers is almost similar, and one can get nitrogen gas from any chemical based industry. So if supplier for solar panel and Nitrogen gas tubes rises their price it is easy to switch supplier and get same raw materials from different source. So, supplier power is weak. Barriers to New Entry High; it is not easy to enter in the market of solar industry. One of the main barriers to entry is, it requires huge amount of research and development to be able to create a solar instant cooler at a low price. In United States government provides subsidies for the industryShow MoreRelatedAmerican Entertainment Industry Porters Five Forces1736 Words   |  7 Pagesunderstand the buyer power involved in thee American entertainment industry, a macro environmental perception has to be incorporated to understand its three primary levels that affect one another. But to try and understand how American entertainment industry relates to Oprah, we will focus primarily on viewers of visual media rather than music and other forms of entertainment. 1. Bargaining Power of Buyers Viewers of the entertainers buyer power with entertainers themselves , high buyer power - In theRead MorePorter`s 5 forces1131 Words   |  5 Pagescompany operates to generate competitive advantage. Porter’s Five forces analysis looks at five key areas mainly the threat of entry, the power of buyers, the power of suppliers, the threat of substitutes, and competitive rivalry (advantage). Michael Porter’s Five Forces: New Entrants Suppliers Industry competitors and extent of rivalry advantage Buyers Substitutes Overview of Porter’s Five Forces The Porter’s Five Forces model is an â€Å"outside looking in† business unit strategy tool thatRead MoreFive Forces Analysis Worksheet1561 Words   |  7 PagesDiversity of competitors Corporate stakes Exit barriers Strategic alliances (domestic international) NEW ENTRANTS Threat  of   New  Entrants INDUSTRY COMPETITORS Bargaining  Power   of  Suppliers Bargaining  Power   of  Buyer SUPPLIERS INDUSTRY COMPETITORS Threat  of   Substitutes   BUYERS DETERMINANTS OF SUPPLIER POWER Differentiation of inputs Switching costs of suppliers firms in the industry Presence of substitute inputs Supplier concentration Importance of volume to supplier Cost relativeRead MoreFive Forces Analysis Worksheet1550 Words   |  7 Pagescomplexity Diversity of competitors Corporate stakes Exit barriers Strategic alliances (domestic international) NEW ENTRANTS Threat  of   New  Entrants INDUSTRY COMPETITORS Bargaining  Power   of  Suppliers Bargaining  Power   of  Buyer SUPPLIERS INDUSTRY COMPETITORS Threat  of   Substitutes   BUYERS DETERMINANTS OF SUPPLIER POWER Differentiation of inputs Switching costs of suppliers firms in the industry Presence of substitute inputs Supplier concentration Importance of volume to supplier Cost relativeRead MoreRivalry Of The Global E Commerce Market1496 Words   |  6 PagesTherefore, this market is full of competitors such as Amazon, Craigslist, Yahoo! Auctions, and other new players such as Alibaba, Jet.com, Groupon and Overstock.com. The battle between e-commerce players engage in price- based competition to persuade buyers, therefore these players limit their ability to raise prices. Also, due to relatively low barriers to entry, new companies continue to crop up in the global e-commerce market, which intensify the competition. However, one of the biggest competitorsRead MoreCompetitive Advantage Of A Company s Overall Strategy1235 Words   |  5 Pageswhich seeks to differentiate the company’s product or service from rivals’ in ways that will appeal to a broad spectrum of buyers. †¢ A focused low-cost strategy, which focuses on a narrow buyer segment and outcompetes rivals by having lower costs and being able to serve a buyer segment at a lower price. †¢ A focused differentiation strategy, which focuses on a narrow buyer segment and outcompetes rivals by offering customized attributes that meet their tastes and requirements better than rivals’Read MoreEnviroment of Business1170 Words   |  5 Pagesto enter the industry, the more cut-throat competition there will be. Factors that can limit the threat of new entrants are known as barriers to entry. Some examples include: †¢ Existing loyalty to major brands †¢ Incentives for using a particular buyer (such as frequent shopper programs) †¢ High fixed costs †¢ Scarcity of resources †¢ Government restrictions or legislation †¢ Entry protection (patents, rights, etc.) †¢ Economies of product differences †¢ Brand equity †¢ Switching costs or sunk costs Read MoreA Brief Note On The Italian Shoe Industry Essay1019 Words   |  5 Pagesexcellent for judging exactly where power lies. As it helps to understand not only the strength of current competitive position but also the strength of an expected position, it is very useful. If we gain a proper understanding , we can take advantage of the company’s strengths. We can also improve your firm’s weaknesses. The tool is generally used to identify whether new products or services will be profitable. It also helps to understand the balance of power. The analysis peeks at the strengthRead MoreStudy650 Words   |  3 Pagesdifferent industries.The five forces are threat of new entrants, threat of substitute products or services, bargaining power of customers (buyers), bargaining power of suppliers, intensity of competitive rivalry. This theory is based on the concept that there are five forces that determine the competitive intensity and attractiveness of a market. Porter’s five forces help to identify where power lies in a business situation. This is useful both in understanding the strength of an organisation’s current competitiveRead MoreAnalysis Of The Broadway Cafe Management Strategy1357 Words   |  6 Pagesof declining and how it can be conquered? Can any new competitive advantage be created? How profit can be increased? How do we increase our capabilities to get the cafe in game and ahead too? 3.CONCEPT This analysis is conducted on the Porters Five Forces theory that is crucial for effective strategic decision-making, the five forces that shape industry competition are: Bargaining power of suppliers: This force analyzes how much power a business s supplier has and how much control it has

Empirical Rule for Mean, Median, and Mode

Within sets of data, there are a variety of descriptive statistics. The mean, median and mode all give measures of the center of the data, but they calculate this in different ways: The mean is calculated by adding all of the data values together, then dividing by the total number of values.The median is calculated by listing the data values in ascending order, then finding the middle value in the list.The mode is calculated by counting how many times each value occurs. The value that occurs with the highest frequency is the mode. On the surface, it would appear that there is no connection between these three numbers. However, it turns out that there is an empirical relationship between these measures of center. Theoretical vs. Empirical Before we go on, it is important to understand what we are talking about when we refer to an empirical relationship and contrast this with theoretical studies. Some results in statistics and other fields of knowledge can be derived from some previous statements in a theoretical manner. We begin with what we know, and then use logic, mathematics, and deductive reasoning and see where this leads us. The result is a direct consequence of other known facts. Contrasting with the theoretical is the empirical way of acquiring knowledge. Rather than reasoning from already established principles, we can observe the world around us. From these observations, we can then formulate an explanation of what we have seen. Much of science is done in this manner. Experiments give us empirical data. The goal then becomes to formulate an explanation that fits all of the data. Empirical Relationship In statistics, there is a relationship between the mean, median and mode that is empirically based. Observations of countless data sets have shown that most of the time the difference between the mean and the mode is three times the difference between the mean and the median. This relationship in equation form is: Mean – Mode 3(Mean – Median). Example To see the above relationship with real world data, let’s take a look at the U.S. state populations in 2010. In millions, the populations were: California - 36.4, Texas - 23.5, New York - 19.3, Florida - 18.1, Illinois - 12.8, Pennsylvania - 12.4, Ohio - 11.5, Michigan - 10.1, Georgia - 9.4, North Carolina - 8.9, New Jersey - 8.7, Virginia - 7.6, Massachusetts - 6.4, Washington - 6.4, Indiana - 6.3, Arizona - 6.2, Tennessee - 6.0, Missouri - 5.8, Maryland - 5.6, Wisconsin - 5.6, Minnesota - 5.2, Colorado - 4.8, Alabama - 4.6, South Carolina - 4.3, Louisiana - 4.3, Kentucky - 4.2, Oregon - 3.7, Oklahoma - 3.6, Connecticut - 3.5, Iowa - 3.0, Mississippi - 2.9, Arkansas - 2.8, Kansas - 2.8, Utah - 2.6, Nevada - 2.5, New Mexico - 2.0, West Virginia - 1.8, Nebraska - 1.8, Idaho - 1.5, Maine - 1.3, New Hampshire - 1.3, Hawaii - 1.3, Rhode Island - 1.1, Montana - .9, Delaware - .9, South Dakota - .8, Alaska - .7, North Dakota - .6, Vermont - .6, Wyoming - .5 The mean population is 6.0 million. The median population is 4.25 million. The mode is 1.3 million. Now we will calculate the differences from the above: Mean – Mode 6.0 million – 1.3 million 4.7 million.3(Mean – Median) 3(6.0 million – 4.25 million) 3(1.75 million) 5.25 million. While these two differences numbers do not match exactly, they are relatively close to one another. Application There are a couple of applications for the above formula. Suppose that we do not have a list of data values, but do know any two of the mean, median or mode. The above formula could be used to estimate the third unknown quantity. For instance, if we know that we have a mean of 10, a mode of 4, what is the median of our data set? Since Mean – Mode 3(Mean – Median), we can say that 10 – 4 3(10 – Median). By some algebra, we see that 2 (10 – Median), and so the median of our data is 8. Another application of the above formula is in calculating skewness. Since skewness measures the difference between the mean and the mode, we could instead calculate 3(Mean – Mode). To make this quantity dimensionless, we can divide it by the standard deviation to give an alternate means of calculating the skewness than using moments in statistics. A Word of Caution As seen above, the above is not an exact relationship. Instead, it is a good rule of thumb, similar to that of the range rule, which establishes an approximate connection between the standard deviation and range. The mean, median and mode may not fit exactly into the above empirical relationship, but there’s a good chance that it will be reasonably close.

Human Rights Violations And Corruption - 1619 Words

It is well known that there is widespread conflict, human rights violations and corruption in Africa. The international community has failed to act because they are not enabled with financial resources or the power to force sovereign nations to act in accordance with basic and universal civil rights. As a result, African citizens are suffering from the actions of the nations around the world and then are abandoned to help themselves. In East Africa, widespread drought and famine were preventable but ignored and starvation is wide spread in the region. Sierra Leone continues to fight conflicts after a civil war over the diamond industry, while children are employed by the government as soldiers. In Nigeria, already limited access to fresh†¦show more content†¦It would also educate the people living through the crisis to inform them of what is going on, the actions being taken and places to find relief. The media outlet would have no advertisers or ratings to adhere to, with the singular mission statement of providing comprehensive coverage of global affairs. The station would be broadcast and translated to the official languages of all countries in the United Nations. This news organization would have no political leaning on any topic and the programming would be decided by an editorial staff who is voted in with a 70% majority by the United Nations in a similar fashion to Supreme Court Appointments. 7 The lack of media coverage plays an important role in the conflicts and corruption in Sierra Leone. Both the government and Revolutionary Front are fighting over the diamond resource market at the expense of civilians. Rape, amputation and child soldiers are common place in Sierra Leone and with limited news coverage, there has been little action to help protect civilians in the region. Western, for-profit media resources are wealth motivated and cover stories when they will generate money from ad sales. The crisis in Kosovo was covered more heavily than the crisis in Sierra Leone because of a decision from an editor. Sustained coverage isShow MoreRelatedThe Link Between Corruption And Human Rights Violations And How Sovereign Countries Can Not Combated It? Essay2277 Words   |  10 PagesRamirez Human Rights and Security TNS/POL 300 Professor Dr. Kali Wright-Smith 02 December 2016 What is the Link Between Corruption and Human Rights Violations and How Sovereign Countries Can or Cannot Combated it? The following paper evaluates different sources that explain why is important to define corruption as a human right violation. In the same way, the research makes a deep emphasis of the benefits that the redefining corruption and including it into the International Bill of Rights. It seeksRead MoreEssay Case734 Words   |  3 Pagesare two types of violation of property rights: public actions and private actions. Who commits private action violations and what do they involve? Who commits public action violations and what do they involve? Private action violations include theft, piracy and blackmail by individuals or groups. These are usually committed by normal citizens. Public action violations include extortion of income or property and theses are committed by public officials in various forms of corruption. . 3. UnderRead MoreSystematic Interpretivist Ideology Adopting The Inductive And Hermeneutic Paradigm1163 Words   |  5 Pagesthe secretive nature of the concept under study. Being aware that corrupt practices occur in a secret â€Å"grey area† of social behaviour, thereby limiting considerably the measurement of the real extent of grand corruption, and in consideration of the limitations of data generated by TI’s Corruption Perception Index, the World Bank Governance Indicator, MO Ibrahim Foundation, Afrobarometer, additional data obtained by the researcher through elite interviews augment the other secondary data listed aboveRead MoreMarketing Plan For Adidas Group Essay951 Words   |  4 Pagesabout the environmental practices of adidas Group. Though there is not a direct addressing of anti-corruption practices within the adidas Group, there is a large amount of partnerships they are engaged in to manage any form of corruption. The Workplace Standards are also set in place, which, on paper, leave no room for corruption within the average-manufacturing employees. On the topic of anti-corruption, there is an obvious need for expansion and improvement within the adidas Group’s current CSR focusRead MoreHuman Rights Conditions in Thailand Essay1095 Words   |  5 PagesHuman rights have been a factor that dominates many trades throughout the world; affecting world growth, production, trade, and more. The world has been crawling to the top, world leaders racing to govern countries with better economics, politics, and power. In the process human rights become ignored, forgotten, and abused. Some conditions have improved, while others have worsened. The human right conditions in Thailand, although ranked a partially free country, has been unchanged for the past fewRead MoreHuman Rights Violations in China - Should Western Companies Continue to Do Business with China?1636 Words   |  7 PagesCommissioner for Human Rights (2010) claims that everyone is equally entitled to human rights without discrimination. In the western society, the principles of freedom, democracy and human rights are fundamental rights. However, the People’s Republic of China, commonly known as China, is still known as the largest human rights violator in the world. This raises the question whether or not western companies should continue doing business in China despite of the human rights violations. To find an answerRead MoreAbuses Of The Human Rights1419 Words   |  6 Pagesproblems with organised crime and drug trafficking. It has many cases and reports of abuses of the Human Rights. Mexico also faces many problems for its future and has a lot of problems to tackle. 2.0 LOCATION Mexico is located in North America and is bordered by the United States, Belize and Guatemala. It is located with the tropic of cancer running right through the middle of it. 3.0 HUMAN RIGHT ABUSES 3.1 TORTURE Torture isn’t uncommon in Mexico these days. Although torture is still commonRead MoreReasons Behind The War On Drugs1365 Words   |  6 Pagesdrug cartels in Mexico and examine the impact of this conflict on Mexico and on US National Security. Drug Trafficking or any other illegal activity related to drug Cartels and gangs pose an imminent threat to the Mexican governance because of the corruption and the violence they generate. Illegal drugs affect not only Mexico but also the U.S in terms of trafficking and consumption. The Mexican government has always taken many initiatives to fight this threat and the pressure of the U.S has put theRead MoreHuman Rights Violation in Burma Essay932 Words   |  4 PagesGiven the level of corruption and the human right violation that is ongoing in Burma today, no wonder that there are concerns about the backfire of the FDI. Lived experience of the population: In recently published article about the relocation of people who live in the areas designed for the new hydropower or agriculture projects the authors highlight how the local communities’ rights are being neglected. The dialogue with local farmers revealed the ugly truth about the relocation of villagesRead MorePoverty Is The Main Obstacles And Problem Of The People973 Words   |  4 Pagesthe condition or situation of an individual or a community who does not posses resources or the means to secure a minimum standard requirements of life. The United Nation, however defines poverty is ‘a denial of choices and opportunities, a violation of human dignity’ (2). It means lack of basic capacity to participate effectively in society, not afford to go to either clinic or school, not having the land on which to grow one’s food or a job to earn one’s living. World Bank states that fundamentally

Accounting Regulations and Research

Questions: 1. Finda newspaper article or web page report of an item of accounting news, i.e. it refers to a current event, consideration, comment or decision that has been published after June 2016? 2. Explain the article that you have found in your own words and clearly relate the concepts, ideas and facts within the article to one or more of the theories or topics that you have studied this session? Answer: Introduction The following discussion is based on the article of how 76 well-known companies in Australia left Australian taxpayers with $ 5.6 billion out of pocket. The various types of concepts of this article has been related to the topics of financial accounting in variety of ethical approaches, legal behavior and the state the rational whether the tax regulation has been developed as per public interest and captured by the big business (ABC News, 2016). The following section of the study has been able to discuss on exposure draft for insurance contracts. The various nuances of the study has been able to include respondents ranging from companies, corporate bodies, accounting bodies and industry. The study has been further provided the description of the issues provided in insurance contracts and state whether there is any agreement among the various groups along with relevant examples. The insurance industry has been seen to be of increasingly exposing of contracts associated to long-term and certain obligations. In the recent time, accounting for the insurance contracts are not seem to provide the users with information which are seen to be meaningfully understood by the insurers financial position, risk exposure and performance as it is necessary to consequently diversify the various types of accounting practices and improve the present IFRS standards. The study is aimed to explain the exposure of insurance contracts, which was pu blished by IASB on 27 November 2013 (Ifrs.org, 2017). 1. Explanation of the article Based on the discourse of the article it has not observed that the multinational giants in Australia have been accounted for paying half of 30% of the corporate tax on an average and the budget has been expected to show some instances of multinational tax dodging (ABC News, 2016). In addition to this, based on the Australian National University ANU polling research there is an increasing matter of interest for inequality in income and wealth in Australia. The main technique for tax avoidance was identified as thin capitalization or debt loading. This is referred to as a situation where a companys level of debt is much higher in compared to the equities. The Australian subsidiaries are affected with large amount of interest bills for the various types of offshore divisions and this is seen as a way of artificially lowering the total taxable amount and profit alienation. In case of profit alienation and Australian divisions are compelled to pay for large intellectual property fees whic h are based on tax havens and places of lower taxes (Aston, 2016). Based on the report multinational pharmaceutical companies are seen with lowest effective tax rate of 5.7% of the local profits. Several multinational pharmaceutical companies such as Pfizer, Procter Gamble and Glaxosmithkline have been scrutinized for tax avoidance on the strong (Butt, 2015).Multinational tax avoidance is acting as a key election battleground with the league post on advertisements group suggesting that the present government will announce a tax avoidance crackdown, which has the potential to save billions. Based on the Panama papers various types of leaks and exposures have been seen with some people to avoid and evade taxes, which have been able to fire up public opinion across the globe. In March 2016, the labor was seen to announce its first taxation policy, which was identified as a package, aimed to limit the profit and shift the claw back $ 2 million for the budget (ABC News, 2016). The Australian tax commissioner Chris Jordan on a special hearing stated about the Senate tax avoidance enquiry for his response on Panama Papers scandal. The UTS report has been further able to identify that multinationals in the tech sector has paid an average of 7.5% of the overall tax rate. Some of these companies have been identified in form of Apple, Google and Microsoft has been seen to be severely criticised for appearing in front of the Senate enquiry The (Sydney Morning Herald, 2015). The senior campaigner named Daney Faddoul further stated that each citizen are paying taxes higher than the linear corporations such as Google, Chevron and Apple. These foreign multinationals are seen to be inflating the losses to shift their own profit and deprive Australia of the crucial investments in the local hospitals and schools (Huffington Post Australia, 2017). Relating the concepts to the theories or topics from the financial accounting The direct association of financial accounting theory has been has been related to tax avoidance. The main technique for tax avoidance was identified as thin capitalization or debt loading. This is referred to as a situation where a companys level of debt is much higher in compared to the equities. In this particular case of companies are seen to maintain a high amount of trade in compared to its equity capital, that is the gearing or the leverages are too high. The tax regulation, has not been able to be captured by the big businesses as the process of following up feeling involve some time. It has been further identified that the big multinationals are taking undue advantage of the tax relaxations based on thin capitalization. The following trend of tax evasion has been seen to be evident in form of various types of pharmaceutical companies, technological giants and various types of other multinationals. Although the tax regulation are seen to be developing terms of public interest and limit the profit and shift the claw back $ 2 million for the budget, there has been several other loopholes which has provided the opportunity for the aforementioned companies to evade tax. Therefore, it cannot be said that the businesses have been able to efficiently capture the development of the public interest theory. 2. Issue stated in the exposure draft Some of the main types of the issue stated in the exposure drafts have been associated with the various types of comment letters. The first comment letter has been associated to the IASB Exposure Draft ED/2013/7 Insurance Contracts. This has been able to be related to considering the constituents associated to unlocking of contractual service margin and re measuring of the fulfillment of cash flow by using present information. The main principle of the exposure draft has been further seen in terms of measurement model for insurance contract liabilities and reasonable approximation is associated to measurement of the same. The various changes proposed and been seen to be to changes in the discount rate during initial recognition of the contract. The second comment letter is based on the comments on the ED of IFRS4 Insurance Contract (Ifrs.org, 2017). The investment component has been seen to be excluded from the various findings of the insurance contract and the single premium is to b e deferred and the subsequent periods. The various types of consent issue has been stated based on increasing difficulty of the explanation of the users to reduce the usability of the statement of comprehensive income. As per this exposure draft the insurance contract will depend on the future claims, absorption of contract service margin, changes in the basic absorption and amortization. The various additions based on the exposure draft have been seen with consideration for the capacity of insurance industry, simplifying the operation and avoiding the challenges for complex requirements. The third exposure draft seem to be related to ED 2013/7: Insurance. This particular exposure draft has been able to take into consideration for the mandatory use of comprehensive income to recognize some of the impacts of interest rates or the insurance contracts on the associated assets (Ifrs.org, 2017). The exposure draft is for the recommended the IASB gram and a model, which will allow the var ious types of changes, associated to carrying amount of the insurance contract and fair value for supporting the reflections of the profit or losses. Some of the other considerations of the exposure draft have been seen with key terms, which are in response to the feedbacks on specific proposals, effect of the standard and description of the issues which were raised but not targeted by IASB. Agreement with the various groups with examples The agreements with the various groups are discussed with the following: Accounting bodies:- The main form of accounting bodies are seen in terms of implementing the various procedures for the exposure drafts. The accounting bodies are also expected to follow the relevant amendments made in the exposure drafts. Some of the main examples of the accounting bodies are seen in terms of Institute of Public accountants (IPA), CPA Australia (CPA) and Chartered Accountants Australia. These accounting entities are expected to abide by the rulings made in the exposure draft. Corporate bodies: The corporate bodies are also expected to disclose the necessary financial information associated with insurance declaration and the use of newly amended exposure drafts based on the comment letters. The corporate bodies needs to make the necessary changes as per stated by the new rules of the exposure drafts. For instance, in case of definition of portfolio is required, the corporate bodies needs to make sure that the contract is able to take into consideration how the business is able to manage these portfolio. Industry: The industry as a whole is also identified to be a major user of the various types of amendments made in the exposure draft. For instance, in a diary manufacturing company if the companies are stated to produce the insurance of the shipment in a certain way then all the companies under this needs to follow the exposure draft for that particular industry. Companies: The various types of companies based in Australia are also seen to be acting as a major user of these exposure drafts. Rationale for interpreting the comment letter against regulation Based on the several types of consideration it in the comment letter it can be stated that the various amendments made in these cannot be interpreted as being against the regulation. This is mainly due to the fact of standardization of norms for all the accounting bodies, companies and industry associated to a particular business. Opinion on the theory is used for regulation The opinions based on public interest-based experience the regulation of the exposure drafts. It has been seen that the main purpose of the comment letters on the exposure drafts is able to provide the main rationale for the companies to follow the newer form of regulation and this is applicable to all the companies, industry and accounting bodies. Conclusion Based on the several types of the discussions it has been seen contractual service margin and re measuring of the fulfillment of cash flow has been done by using present information. The main principle of the exposure draft has been further seen in terms of measurement model for insurance contract liabilities and reasonable approximation is associated to measurement of the same. The rationale for the description of the issues in the various agreements has been seen to be made in terms of the companies, which are identified as the direct users of these exposure drafts. The discussion based on the study has been able to provide various types of ethical approaches, legal behaviour and the state the rational whether the tax regulation has been developed as per public interest and captured by the big business. The main company the exhibition has been identified in form of pharmaceutical companies such as Pfizer, Procter Gamble and Glaxosmithkline. The technological companies has been seen in terms of Google, Chevron and Apple. It has been further depicted that the companies are seen to avoid the taxes by application of thin capitalization or debt loading. It is an further seen that the general people of Australia are the main sufferers as they are seen to be paying taxes higher than multinational corporations. In turn , the multinational organisations are criticised for inflating the overall losses and shifting profits to tax haven locations for robbing the crucial investment in the hospitals and schools. References ABC News. (2016).98 private companies earning over $200m pay no tax: ATO. [online] Available at: https://www.abc.net.au/news/2016-03-22/ato-30pc-of-large-private-companies-pay-no-tax/7266454 [Accessed 29 Apr. 2017]. ABC News. (2016).No tax paid by more than a third of large companies. 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