Imaginative writing essay
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Thursday, August 27, 2020
Search for E.T. essays
Quest for E.T. expositions Will the Earth be the main spot in the Universe that harbors life? Most cosmologists don't accept this is valid. Certain measurements in the Universe give proof that living creatures might be normal spot all through the universe, on planets of different stars other than the sun. In this paper I intend to talk about the different perspectives of those that accept that extraterrestrials exist and have even been visiting Earth, and the perspectives of skpetics that accept that outsiders don't exist and have not been visiting Earth. To get into the point we should initially begin at the base of the subject. First the inquiry must be managed of life being just indigenous to planet Earth. One of the most fundamental materials that are basic to shape life are essential carbon mixes. These carbon mixes are exceptionally inexhaustible all through the Universe. Carbon mixes exist on planets as well as on comets and free skimming space rocks and gas mists in space. Albeit, even with the wealth of all these compunds in the Universe the odds of these mixes framing into living creatures aren't so extraordinary, anyway the facts confirm that the chances of carbon shaping into life continuing mixes is incredibly expanded with an expansion in time. The Universe chips away at a premise in reverse to the human perspective. The Universe turns out to be all the more methodical with time while we would will in general feel that time separates structures. This way to us that the odds of life developing on any piece of the Universe increments as time pushes ahead. Another factor that is fundamental forever developing is a Star's size. Our Sun is an extremely standard star as far as it size and temperature. Insights show that there are billions of stars like the sun in our cosmic system alone. ( Henbest and Couper, 1989, section 5 ) Life advancing in one of these star frameworks may have created similarly people have. Thinkers have contended for centures about how to characterize life. If we study living things on the Earth, we find... <!
Saturday, August 22, 2020
Financial Accounting and Reporting Pewter Ltd
Question: Portray about the Financial Accounting and Reporting for Pewter Ltd. Answer: Issue 1 As passed on by Mr Con Pewter, it has been brought to the information on bookkeepers that there is an issue in regards to the technique to be utilized for bookkeeping the paid leaves of workers. Bookkeepers counsel from the work area of McKenzie and Associates In spite of the fact that the technique utilized by the organization is very basic and makes it simpler for bookkeepers to record the long help leaves cost. They account this cost when representatives are really paid the pay rates. Nonetheless, this appears to be insufficient since it repudiates with the acknowledgment idea of bookkeeping standards (Elliott, 2007). This rule says that all the costs and misfortunes ought to be accounted as and when they are acknowledged and not at the hour of installment. Thus, I concur with the recommendation of your senior bookkeeper Mr Peter. The technique proposed by him appears to be lumbering, however it is the right method of bookkeeping these costs. The inquiry raised by you that in the event that straightforward techniques are working, at that point why not stay with them just is very self-evident. In any case it will have a huge ramifications on visit charge computations and asset report accreditations (Watts, 2003). It is delineated by the theoretical circumstance given beneath. Assume the companys net benefit before duty and remittance for Employee Bargaining Agreement for the year is $50,000. In 2015, 2 of its representatives have accepted leaves according to Employee Bargaining Agreement. One worker had leaves of about a month and the other had the equivalent for 7 weeks. The complete compensation to be credited to workers account is $14000+ $24,500 = $38,500 separately. In any case, this credit is done in 2016. Along these lines, it will be appeared in the records of money related year 2016. Other than that, another worker has taken leaves of about a month and a half under a similar statement. The compensation to be credited is $21,000. This will be credited in 2016 as it were. Net benefit before expense and stipend for Employee Bargaining Agreement is $55,000 for 2016. Assessment computation for 2015 (accepting corporate expense to be 30%): net benefit before duty and stipend of Employee Bargaining Agreement is $50,000. According to companys prior techniques, there is no cost of paid leaves in this year. Subsequently, charge adds up to $15,000, which is an enormous sum and net benefit is $35,000. Assessment count for 2016 (accepting corporate duty to be 30%): net benefit before expense and stipend for Employee Bargaining Agreement is $55,000. This year there will be a cost of $59,500 for paid leaves. Consequently, monetary record will show loss of $4,500. No expenses will be collected. Rather acknowledgment idea ought to be utilized (Schn, 2004). 2015 Sum (in $) 2015 Sum (in $) 2016 Benefit 50,000 55,000 Paid leave cost (38,500) (21,000) Benefit before charge 11,500 34,000 Duty paid @ 30% 3,450 10,200 Net benefit 7,050 24,800 All out expense paid = 13,650 (not exactly prior) Issue 2 The subsequent issue as spoke with us is by all accounts in regards to the technique for bookkeeping to be utilized to record incomes from deal at stores and reasoning of expenses to possess the racks at the stores. For promoting merchandise and improving deals, it is a decent method to book explicit spots at the store solely for the companys items consequently of certain measure of charges. It will create great measure of incomes. To make the installment procedure straightforward, it is satisfactory that expenses ought to be deducted from the incomes picked up. Be that as it may, the inquiry is whether it ought to be recorded in books a similar way. Bookkeepers guidance from the work area of McKenzie and Associates I consent to the point that recording net income will rearrange the issues to an incredible record. In any case, salary proclamation of an organization is definitely not a rundown of the considerable number of expenses and incomes, it demonstrates point by point data to the invested individuals of conclusive records or partners of the organization. It ought to include subtleties of every single purpose of costs and incomes created. On the off chance that utilizing straightforward strategies is the main rationale, at that point why would that be a need to show the measure of cost of merchandise sold, authoritative costs, and so forth independently. They can be summarized and can be appeared as a solitary figure. In any case, at that point, that would not be the right method of introducing the salary explanation. Salary explanation should be educational for partners of the organization, yet in addition for the organization itself. Earlier years pay explanations are ordinarily utilized for arranging and estimating for future. Consequently, it should obviously show all the costs and incomes (Gaynor et al., 2011). A model is given to think about a summarized salary proclamation and a nitty gritty enlightening pay articulation. Summarized salary explanation Points of interest Sum (in $) Income 800 Cost of deals (396) Net benefit 404 Costs (298) Net benefit before expense and intrigue 106 Expense and intrigue paid (52) Net benefit after expense 54 Remark: subtleties are not satisfactory. It doesn't give the away from of companys position. Nitty gritty articulation Specifics Sum (in $) Deals income 800 Cost of deals: Devaluation of plant Devaluation of apparatus Devaluation of licenses Cost of merchandise sold Complete expense of deals (32) (74) (8) (282) (396) Net benefit 404 Costs: Compensations Lease Organization costs All out costs (151) (90) (57) (298) Benefit before duty and intrigue 106 Intrigue (27) Benefit before charge 79 Expense paid (25) Net benefit 54 Remark: it gives total data about the costs caused and incomes produced. (Plants Plesko, 2003) Issue 3 According to the subtleties sent to us, I have gone over with another issue concerning Deferred Tax Assets (DTA) and Deferred Tax Liabilities (DTL). Your issue is that you are going through such an extensive amount cash and HR for recording the subtleties of conceded charge liabilities and conceded charge resources. As indicated by the load up individuals' contentions, time and cash ought not be squandered on recording brief contrasts with respect to burden liabilities. You need to abstain from recording such subtleties and improve the strategy for bookkeeping. Bookkeepers exhortation from the work area of McKenzie and Associates It is prudent for the organization to maintain a strategic distance from this straightforwardness. Above all else, the companys conceded charge obligation is of basic significance for its speculators and moneylenders. In the event that they are not recorded appropriately, they may have outcomes on future periods income articulations and accounting report. Consequently, they ought to be properly represented (Guenther Sansing, 2000). On the off chance that you don't record conceded charge obligation this year, at that point it might not have any unfavorable effect on this years fiscal summaries and incomes, yet will essentially impact one years from now budgetary revealing. Reason being the organization should pay the assessments one year from now. Consequently, it will build the assessment commitments and may show low benefits and low execution of the organization. This may affect companys altruism before speculators and loan specialists. Thus, such straightforwardness should be maintained a strategic distance from (Pocrnjiãââ⬠¡ et al., 2009). Besides, contentions given by directorate that these computations are minor brief contrasts are least noteworthy. A few costs and incomes are absolved from charges. Subsequently, they represent a lasting contrast in DTA or DTL. Thus, these should be recorded appropriately in books of records (Phillips et al., 2003). Earnestly Ms. Maria Mckenzie References Elliott, B. Elliott, J., 2007. Monetary bookkeeping and detailing. Pearson Education. Gaynor, L.M., McDaniel, L. Yohn, T.L., 2011. Reasonable worth representing liabilities: The job of divulgences in unwinding the illogical salary explanation impact from credit chance changes. Bookkeeping, associations and society, 36(3), pp.125-34. Guenther, D.A. Sansing, R.C., 2000. Valuation of the firm within the sight of impermanent book-charge contrasts: The job of conceded charge resources and liabilities. The Accounting Review, 75(1), pp.1-12. Factories, L.F. Plesko, G.A., 2003. Spanning the announcing hole: A proposition for progressively useful accommodating of book and expense salary. National Tax Journal, pp.865-93. Phillips, J., Pincus, M. Rego, S.O., 2003. Income the executives: New proof dependent on conceded charge cost. The Accounting Review, 78(2), pp.491-521. Pocrnjiãââ⬠¡, D., Mladineo, L. Pepur, P., 2009. Conceded charge resources and conceded charge liabilities inside the extent of International Financial Reporting Standards and Croatian Financial Reporting Standards. Youthful Science AIESA 2009Participation of PhD. understudies and youthful logical laborers on working of society dependent on information. Schn, W., 2004. Worldwide Accounting Standards-A Starting Point for a Common European Tax Base? European Taxation, 44(10), pp.426-40. Watts, R.L., 2003. Conservatism in bookkeeping part I: Explanations and suggestions. Bookkeeping skylines, 17(3), pp. 207-221.
Friday, August 21, 2020
Writing a Dissertation - How to Write a Dissertation and Get Your Teaching License
Writing a Dissertation - How to Write a Dissertation and Get Your Teaching LicenseWriting a dissertation is a very important part of the academic process, as it's how a student may find themselves with their teaching license. Some students take their time while writing the papers to make sure the subject matter is well researched and complete before submitting the paper, but others get ahead of themselves and submit the paper without ever taking the time to write a dissertation properly.When it comes to the topic of your topic, make sure you use all of the information available about it. There is no better way to tell your classmates about your project than to write about it in detail. Make sure you choose a topic that is related to the subject of your present major course of study.Start your writing project by creating a chapter outline for the paper. This can be done in three steps. Create a chapter outline and begin, a chapter by chapter summary, and then a chapter by chapter anal ysis. After completing these three steps, you can finish the project by researching and writing about each of the main sections of the paper.Once you've created the outline and chosen a topic, begin your research with books and sample pages from different topics. This is important, because it gives you a better idea of the types of material you will encounter while writing the paper. After you've done this, you can move onto writing the paper, which is actually an easier task.Keep in mind, however, that research is still necessary for the project. It is not as easy as it seems, as there are many ideas that you can find in the books or from other people that are not available in the books or on the internet. You should also keep in mind that some subjects are too complex to be discussed in a single paper.Dissertation writing requires that the student has a high level of comprehension of the subject. Many times, they are given hints, but the student needs to write the paper on their o wn. This can be accomplished, but it does require that the student have excellent writing skills.Be careful, though, as some students get in a rut when writing a dissertation. They take on too much and get into too much trouble when trying to get to the point. Instead of getting caught up in the details, they should write the paper in a way that focuses on the writing.There are many resources available to help you write a dissertation. The most important part is to find a source that works for you, and that can help you through the process. After you've done that, it is only a matter of time before you'll finish your dissertation in time for the class to give you your teaching license.
Monday, May 25, 2020
What Makes A Good Officer Or Warden - 854 Words
I stem from a long line of ancestors that have upheld the basic building blocks of freedom, justice, and the law. My great grandfather was a police officer, my grandfather was a detective, and my father was a police officer. I personally hope one day to become a Game Warden and follow in my ancestors pursuit of upholding the law and justice. I feel that there are certain psychological attributes that make a good officer or warden. A even tempered, hardworking, officer can solve crimes but the officer or warden who has a knowledge of psychology, can really find the truth. Yet I believe that there are two psychological phenomenaââ¬â¢s that are most important in criminal justice and those are Characteristics of the Information and Characteristics of the Perceiver. I chose to talk about Characteristics of the Perceiver because it holds a lot of relevance in todayââ¬â¢s criminal justice world. As a hopeful Warden I understand the value of psychology and understanding how people work. I also know that in todayââ¬â¢s day and age that joining the criminal justice field is a hard thing to do. I feel like understanding the psychological concepts of information and perceiver characteristics will ultimately help make me a better Warden. So what is it that makes these skills such a invaluable tool in a law mans belt? Well Characteristics of the perceiver has many parts to it. The most basic definition is the perceivers own characteristics influence what he or she gathers from a target. In otherShow MoreRelatedFish And Game Warden Case Study1477 Words à |à 6 PagesFish And Game Warden Ever wonder what a fish and game wardens do? A fish and game warden is a police officers who enforce the laws protecting wildlife and natural habitats, particularly as they apply to hunting, boating and conservation.(2) With 9 different subjects in my research will help give you a better understanding of what a fish and game warden job intelââ¬â¢s. The work for fish and game wardens can be from informing individuals about the park, investigating hunting accidents and issues warningsRead MoreGame Wardens966 Words à |à 4 Pages1. Why do most game wardens decide to become game wardens? Most guys become game wardens because they like the outdoors and fish and wildlife in general. In my case, it ran in the family as your Grandad, Larry Glover, was a game warden. 2. What kind of things does a game warden do? Can the job be physically demanding? Game wardens patrol for fish and wildlife violations and conduct investigations regarding these offenses, both state and federal. Some game wardens also conduct biologicalRead MoreIn Criminal Justice, There Are Many Ethical Dilemmas At1395 Words à |à 6 Pagesregulation and practices in many a time create conflicts and distortion of the foundation of justice, resulting to an ethical dilemma. The purpose of this paper is to find out the course of action to take to handle such dilemmas, what principles to serve in such situation, and what moral reasoning for taking such decisions. Parole Board and Overcrowding In the criminal justice system, some of the decisions made are morally right but at the same, they raise the ethical question, and vice versa. ThereforeRead MorePrison Corrections1450 Words à |à 6 PagesWhen it comes to working in a correctional facility, Samuel Cowey states, ââ¬Å"I firmly believe that you must have a good sense of humor to do this job. If you donââ¬â¢t it will lead to an early grave from stressâ⬠(Cowey, 2012). This statement is true from the highest position of authority to the lowest position. The California Department of Corrections and Rehabilitation (CDCR) houses juveniles and adults that have been convicted to state prison and provides programs and services during their incarcerationRead MoreShawshank Redemption Is The Story Of A Friendship Unfolding Over Thirty Years.1058 Words à |à 5 Pagesmovie. Red describes Andy as having a quite way about him. ââ¬Å"He strolled, like a man in a park without a care or a worry in the world.â⬠When And y first approaches Red, itââ¬â¢s to acquire a rock hammer that he can use to carve the stones in the yard to make chess pieces. Andy understands that in Shawshank, Red is the man that can get you things. Red agrees and over the next few years they become close friends. A sociologist named Robert Merton developed a Deviance Typology. It worked with the idea ofRead MorePrison Overcrowding And The Criminal Justice System Essay1497 Words à |à 6 Pageson the entire criminal justice system. Public Defenders, wardens, judges, governors, and probation officers must amalgamate to help resolve this issue. These entities usually run independently from each other and do not continuously consider the influence decisions have on the prison system. This paper incorporates a panel discussion and media broadcast between a judge, a warden, a governor, a public defender, and a probation officer. After a fight breaks out at Elm Heights Prison these individualsRead MoreIn the case study of whistle-blowing at Corcoran State Prison, two corrections officers were all800 Words à |à 4 PagesIn the case study of whistle-blowing at Corcoran State Prison, two corrections officers were all but shunned for the actions they took to put an end to the mistreatment of prisoners. Officers Richard Caruso and Steve Rigg witnessed their fellow corrections officers abusing their power by placing rival gang members in a small recreation yard in the Security Housing Unit (SHU) to promote fighting. The officers would make bets on the inmates, treated the fighting like a sport and used unnecessary deadlyRead MoreAmerican Corrections: the Important Source1475 Words à |à 6 Pagesright. The claims that offender was classified incorrect. The charges to property was lost and confiscated. Here is frequent corrective procedures create treacherous disturbances, disobey of orders, destroy property, possessing hazardous smuggled goods, and engage in sexual misbehavior. According to my instructor she stated the grievance procedure and the effects this goes with question one also member of grievance board is drawn from inside the prison, the offender can appeal the decision regardsRead MorePrisons And Its Effects On Society1681 Words à |à 7 Pagesconfinement. There is multiple in-prisons as well as out-prison programs that allow and help inmates from committing crimes again. The main idea and goal is to have offenders be able to decipher what is right and wrong as well as being reintegrated back into society as a law abiding citizen. Another goal is to make it where offenders are not capable of committing the same type of crime once they have been released from prison. When a person commits a crime that is against state or federal l aws, they areRead MoreDifference Between Power And Authority1480 Words à |à 6 Pagesstaff is, for the most part, structured according to specific ranks; these ranks are a Warden, Captain, Lieutenant, Sergeant, and Officer (Gaines Miller, 2017, p. 258). The Warden s main responsibilities are to care for the inmates of his or her prison by providing food, clothes, housing, medical care and treatment, discipline, job training, employment and rehabilitation (Gaines Miller, 2017, p. 236). The Warden is also the individual responsible for evenly distributing the prison s financial allowance
Friday, May 15, 2020
Should Vaccines Be Mandatory For All Children - 1308 Words
From 1994 to 2014 it was estimated that that 732,000 American children were rescued from death by one small act (Vaccines). 322 Million cases of illnesses were prevented because of a decision made by childrenââ¬â¢s guardians. According to a United Nations foundation partner organization, vaccines protect 2.5 million children from preventable diseases every year (Vaccines). Large numbers of people donââ¬â¢t know how preventable childrenââ¬â¢s illnesses and deaths really are. By using vaccines, children have a much smaller risk of getting sick or even potentially dying. The benefits of vaccines clearly outweigh the risks from any perspective ())))))))). Hundreds of thousands of children can be saved each year by receiving their vaccinations according to the US Department of Health and Human Services! By making vaccines mandatory for children, time, money, and lives will be saved, and also future generations will be protected. One important reason why vaccines should be mandatory for all children is because vaccines save lives. The American Academy of Pediatrics declared that most childhood vaccines are 90-99 percent effective in preventing disease (The Benefits). Today, vaccines are the best weapons that we have as human beings against toxic and harmful diseases according to the US Food and Drug Administration. Some people believe that better cleanliness and sanitation will put a stop to the spreads of diseases, but as long as the germs that cause the disease still exist, the diseasesShow MoreRelatedMandatory Vaccination Should Be Mandatory Vaccinations1228 Words à |à 5 PagesMandatory vaccinations should be required for all citizens in the U.S. Having mandatory vaccinations will allow for well protected future generations that are susceptible to less health issues. With everyone being vaccinated there will be less occurrences of these diseases and sicknesses allowing future generations a more health y life with fewer visits to the doctorââ¬â¢s office and hospital. Another reason to have mandatory vaccinations is that these vaccines are safe and approved by trusted medicalRead MorePros And Cons Of Vaccination1665 Words à |à 7 Pagesbecause of health and disease issues. There are people on both sides of this argument. Some people are against vaccinating their children because they feel they are being forced to have their child get vaccinated. While some people feel the need that vaccinations are important to protect themselves from any illness or diseases. Vaccinations should be mandatory for all schools and health care purposes. For one, people who are vaccinated can protect the other people who cannot be vaccinated for certainRead MoreThe Medical Influence Of The American Medical Association1263 Words à |à 6 PagesAssociation, has an 80,000 member group ready to lobby for mandatory vaccinations (Mihalovic n.p.). If their influence among legislators is strong enough, they can eventually force parents to vaccinate their children in order to access educational institutions. In history, only three provinces had mandatory requirements for vaccines, Ontario, Manitoba and New Brunswick. Nonetheless, proponents for mandatory vaccination believe that it should be done on a local scale. They believe that the large percentageRead MoreVaccinations : A Problem For Many Parents Essay1192 Words à |à 5 PagesVaccines Stubborn parents put their children and other children at risk of catching diseases. Parents think that if their childrenââ¬â¢s classmates are not vaccinated it puts their children in danger, however, that was the main reason their children were vaccinated in the first place. Either way parents should have the right to decide whether to get their children vaccinated. Although, the vaccinations are supposed to protect children from certain diseases, it can actually be a danger itself. The possibilityRead MoreVaccination Of Vaccinations Should Be Mandatory1403 Words à |à 6 Pages Vaccines Should be Mandatory in Order to Attend School Standard Number 6.4.B Jessica Crowe James H. Groves CEA3 ARGUMENT PAPER Jessica Crowe James H. Groves 30 June 2017 Vaccines Should be Mandatory in order to Attend School Standard Number: 6.4.B Protecting a childââ¬â¢s health is very important to parents! That is why they should vaccinate them as young children. All children should be required to have vaccinations in order to start school in every state. Each year about 85% ofRead MoreWhy Parents Should Not Parents1103 Words à |à 5 PagesWhether or not parents should vaccinate their children has been something many parents have had to contemplate since the creation of the first vaccine in 1796. There is the constant battle of whether they should protect their kids against diseases or refrain from pricking them with a multitude of vaccines that could contain ingredients that go against their beliefs. Some vaccines contain ingredients such as aborted fetal tissue or animal residue which many parents think is unethical to inject intoRead MoreYes or No to Mandatory Vaccinations Essay832 Words à |à 4 PagesYes or No to Mandatory Vaccinations Should vaccinations be mandatory for children entering school? At the present time, all fifty states in the United States require children entering public school to be vaccinated. However, no federal vaccination laws exist (ProCon.org, Children Vaccinations, Did you know?). Many parents hold religious beliefs against vaccination. Forcing such parents to vaccinate their children would violate the First Amendment, which guarantees citizens the right toRead MoreShould Vaccinations Be Mandatory?1652 Words à |à 7 PagesAudrey Miller Research Paper Draft Laura Thompson 10/21/15 Should Vaccinations be Mandatory? In todayââ¬â¢s society, it is very common for parents to have their children vaccinated and to be vaccinated themselves. According to the Centers for Disease Control and Prevention (Source 1), more than 80% of children from the ages of 19 months to 35 months were immunized for several different diseases. I myself have always been vaccinated, but I believe that it is a personââ¬â¢s right to decide whether or notRead MoreBenefits Of Mandatory Vaccines905 Words à |à 4 PagesMandatory vaccines have been a subject of debate for years. They are easily the most controversial subject in the medical field. Vaccines protect us from diseases, however, with many accusations surrounding vaccinations, such as they give children autism or they can cause febrile seizures many parents question whether they are worth the risk. Mandatory vaccines have benefits and risks because of the impacts they have on your health. The seemingly greatest benefit of mandatory vaccines is that youRead MoreMandatory Vaccinations1223 Words à |à 5 Pages Mandatory vaccinations in public school in my opinion play a major role in childrenââ¬â¢s lives. They are safe and effective, they protect others we care about, and will protect our future generations. Throughout the years there have been thousands and thousands of childrenââ¬â¢s lives lost due to outbreaks of diseases such as polio and the measles causing many deaths among young children. Vaccinations that have become effective over the years, limiting these diseases if not getting rid of them period
Wednesday, May 6, 2020
The Principles Of Laser Doppler Flowmetry 2 - 1657 Words
Table of Contents Introduction and History 1 The Principles Of Laser Doppler Flowmetry 2 Clinical Applications 4 Recent Developments 4 Glossary 5 Works Cited 6 Introduction and History Laser Doppler flowmetry, or LDF, is a unique way to measure the microcirculatory blood flow without a painful or invasive procedure. LDF uses the Doppler shift theory as a way to transmit the information, with the scattering of light coming from the laser by way of the red blood cells. [A, B, C] Micro-vascular applications have greatly benefited from this type of technology. The accuracy and reproducibility can be shown after years of extensive research. It can continuously monitor the blood flow and between every two to five seconds give an average output value. [E] The blood cell velocity in capillaries is too low to use the technique of the Doppler shift using ultrasound, as the frequencies of the sound that would reverberate back would be too small to identify. [B] Using the laser, calculations based upon the measurements between the primary light sourceââ¬â¢s frequencies that were transferred towards the vasculature and the reflective light coming back towards the source can determine the blood flowââ¬â¢s velocity. [B] This non-destructive way to assess microcirculatory function has been around for approximately 40 years now in its realised state. The proposed device became experimentally plausible in 1972 when Riva used LDF for measuring retina vessels in rabbits. [D] Around 1980 another
Tuesday, May 5, 2020
Business Law Small Business and Working with the Australian Consumer
Question: Discuss about theBusiness Law for Small Business and Working with the Australian Consumer Law. Answer: Introduction Australian Consumer Law is directed towards promoting fair-trading and ensuring that the rights of the consumers are protected. Consumer law is applicable to both big and small business enterprises. However, there is always a controversy regarding the quantum of protection granted to the small business enterprises. In the present business environment where big business houses are constantly expanding themselves by resorting to inorganic expansions such as takeovers, mergers, amalgamations etc. an important question always comes to the forefront do small businesses need more protection. The most recent development in this field was granting unfair contract terms protection to small business houses in 2014 by the Commonwealth[1]. The objective of this essay is to discuss the legislative framework applicable to small businesses and the manner in which small businesses perform in the given framework. Legislations and Case Law Precedents The legislative framework is mainly composed of two pieces of legislations The Competition and Consumer Act of 2010 (Act) and the Australian Consumer Law contained in Second Schedule of the former legislation[2]. The Act mainly stipulates rules and regulations to prevent anti-competitive conducts by business organisations while dealing with their customers. It ensures that fair and effective competition exists among business organisation in the course of conducting their business activities[3]. The Australian Consumer Law (ACL) provides for rules and regulations that organisations are required to abide by while they are dealing with their customers. In short, it provides for the rights and responsibilities of the customers and the organisation. The ACL is applicable to all business entities irrespective of their size and nature. The Australian Competition and Consumer Commission (ACCC) is the governing body that oversees the application and of the ACL[4]. Situations where financial services are involved, provisions of the Australian Securities and Investment Commission Act 2001 will be applicable in protecting the rights of the consumers. Majority of the legislative provisions contained in the ACL relates to the conduct of business organisations known as unconscionable conduct. According to the ACCC, it a conduct that is generally against good conscience and business organisations are required to avoid such conducts at all times. A recent notable case in this regard is the case of ACCC vs. Coles Supermarkets Australia Pty Ltd (2014). Critical Evaluation As mentioned earlier, consumer law is applicable to every business entity and it includes small businesses as well. Small businesses are required to practice fair trade policies in order to promote healthy competition within the industry. It has the responsibility of protecting the rights of its consumers and abstains from violating the legislative provisions of the Act. Nevertheless, the importance of small business units in the business fraternity cannot be denied as they contribute significantly to the economy of the country[5]. However, it has been often seen that large business houses resort to effective corporate tactics in order to eliminate competition. Small business units fall prey to such expansion strategies and had to agree to unfair contract terms proposed by bigger business units. In light of the present situation, it had become necessary to provide legislative protection to such small business units so as to enable them to survive and undertake their business activiti es in a proper manner. In the month of June 2015, the Treasury Department of the Commonwealth introduced legislative measures that will provide protection to small businesses from unfair contract terms similar to the kind of protection that the consumers enjoy. It has been seen that small business units sometime do not have any power to influence the market and are thrust upon unfair contractual terms while conducting business. The legislative reform came in the form of the Treasury legislation Amendment (Small Business and Unfair Contract Terms) Bill 2015[6]. The bill amends both the ACL and the ASIC Act in order to accommodate the changes made in the legislative structure. The practical implications of the amendments are huge as it changes the definition of business contracts with respect to a small business[7]. According to the new definition, a small business contract is a contract when any one of the contracting parties employs less than 20 employees and the price payable upfront does not exceed $300, 000 for contract whose tenure is less than one year. Under the provisions of the new amendments, unfair contract terms will be treated as void and this effect will extend extra protection to small business units[8]. In essence, a court will be able to strike off a term or terms from a small business contract, it deems such terms to be unfair and unjust to one of the contracting party or parties. In such a situation, if any contracting party tries to enforce such an unfair term, remedies can be sought from the courts and the court will be authorised to award compensation to the aggrieved party or parties[9]. Therefore, it can be seen that the amendments expands the scope of survival for small businesses and provides them with legislative protections under the existing legal framework. Conclusion It can be seen from the above discussion that the working of small businesses is very much influenced by the operation of the Australian competition and consumer laws. Both the legislations are applicable to every business organisation irrespective of their nature and size. They are required to comply with the provisions and shall prohibit themselves from engaging in any kind of unfair trade practices. The primary objective of these legislations is to uphold the rights of the consumers. On the other hand, large business houses try to influence the business of small units. Often, to eliminate competition, large business houses offer unfair contractual terms to smaller units and they are left with no option than to agree with them. This situation forced the legislators to pass the amendment bill that ensured protection to small business units under the consumer law. Small businesses received protection that is similar to that received by consumers. This opened up a new avenue for small businesses and helped them to take a step forward towards survival. References "Australian Consumer Law - The Law Handbook".The Law Handbook. Last modified 2015. Accessed June 2, 2016. https://www.lawhandbook.org.au/07_03_01_australian_consumer_law/. "Australian Consumer Law And Your Business".Business.Gov.Au. Last modified 2016. Accessed June 2, 2016. https://www.business.gov.au/info/run/fair-trading/australian-consumer-law-and-your-business. "COMPETITION AND CONSUMER ACT 2010".Austlii.Edu.Au. Last modified 2016. Accessed June 2, 2016. https://www.austlii.edu.au/au/legis/cth/consol_act/caca2010265/. "COMPETITION AND CONSUMER ACT 2010 - SCHEDULE 2The Australian Consumer Law".Austlii.Edu.Au. Last modified 2016. Accessed June 2, 2016. https://www.austlii.edu.au/au/legis/cth/consol_act/caca2010265/sch2.html. "Extending Consumer Like Protections To Small Businesses Across Australia | The Hon Bruce Billson MP".Bfb.Ministers.Treasury.Gov.Au. 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