How to Choose Best Writing Services

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The Potential of Indian Market for Investment - Foreign Direct Investm Coursework

Essays on The Potential of Indian Market for Investment - Foreign Direct Investment Theories and Environmental Factors Coursework The paper â€Å"The Potential of Indian Market for Investment - Foreign Direct Investment Theories and Environmental Factors" is a persuading example of coursework on finance accounting. Investing in a different nation requires that the investor investigates and examines various issues so that the risk involved reduces. Doing, so will ensure that the investments are safe and will create an environment where the investor is able to gain maximum returns. The likelihood of conducting such an analysis increases when foreign direct investment is to be made in a country that is totally different from its own country. This difference could arise due to culture, the political atmosphere, and the way the country forms different rules and regulations.Foreign Direct Investment is â€Å"the investment made by a country into another and is usually for a long period of time†. (FDI, 2010) In our case, foreign direct investment is made from Australia to India. Foreign direct investment also is of there forms. They are as firstly â€Å"inward foreign direct investment, secondly outward foreign direct investment and lastly stock of foreign direct investment†. (FDI, 2010) Based on relevant theories and the manner in which environmental factors have an influence on foreign direct investment have been provided for. The theories which will help to determine the manner in which foreign direct investment is provided forForeign Direct Investment TheoriesA look at the various FDI theories will help to determine whether choosing India as a destination for investment is a sound option or not. This will further help in the environmental analysis and will act as a tool to ensure investment is safe. The theories are as followsCapital Market TheoryThis theory states that â€Å"interest rate determines the investment to be made in a foreign country†. (Fletcher Brown, 2008) India on the overall basis has been consistent and even the growth rate of 8% shows it. When all o ther countries are looming into recession India has shown growth at a steady pace and the interest rate offered by them matches their growth rate signifying the return the investment will get. This helps to make India a good destination for FDI.Dynamic Macroeconomic FDI TheoryThis theory states on the fact that â€Å"timing of the investment is very important and it depends on the changes the macroeconomic environment is having†. (Fletcher Brown, 2008) On this front, it is seen that India has changed and with a stronger economy and more younger population, it is time that investment flows in. Also, the manner in which the banking reforms have been made and the potential the country shows while competing with developing countries highlights the importance of investing as it is the proper time to do so.Exchange Rate TheoryThis theory states that â€Å"FDI flows and exchange rate changes should be matched to ensure that the value of the currency doesn’t depreciate†. (Fletcher Brown, 2008) It is seen as a common fact in India that Australian Dollars has a higher value compared to Indian Rupees. This states the upper hand the Australian dollar holds. Also, the fact that it is seen in the past that FDI flows don’t depreciate the value of the currency much is a good sign and calls for a step to invest in India.

Effects of AASB on the IASB-Free-Samples-Myassignmenthelp.com

Questions: 1.You are to report on the Processes used to make Changes to Australian Accounting Standards. 2.You will find the Current Call for Comment on this ED at the AASB Website. Answers: Introduction This assignment comprises of two sections. The first part of the assignment has been framed in order to gain knowledge about the Australian Accounting Standards. This paper has even looked to gain knower about how the AASB implements transformations in their standards in regards to the International Accounting Standards Board (IASB). The AASB has been assessing the several local issues of Australia from various time periods and has tried to implement several transformations so that authentic measures can be undertaken in order to implement these concerns and issues within the standard (Pawsey Crase 2013). The next part of the paper consists of recording for the call for the comment with respect to the exposure draft. This part therefore would describe the fact that whether the standards in relation to national accounting would in compliance with the international accounting standard and would even make changes in their own standards if any requirement gets highlighted 1.This section of the assignment tries to resolve the transformations that AASB has tried to introduce within the International Accounting Standards. The standards and polices of AASB has given out the roles, powers and functions and the methods used by AASB in order to perform their task in an effective manner (Ao 2015). The following figure reveals the AASB standard setting process. The method of setting standard by AASB involves the recognition of the technical matters and then introduces these matters to the agenda. The next examination is in regards to the research and the consideration of the issue. The conclusion of this step leads to the consultation with the stakeholders because after the process of consultation, the changes can be given out to the international bodies (AASB 2015). This process leads to other pronouncement or the issuance of the standard. It is seen that a technical matter can be identified by the IFRS Interpretation Committee or can even be handled by the IASB. The Australian Accounting Standard Board has implemented the transformations within the IASB and this process is in accordance to the strategic path that has been derived from the Financial Reporting Council (Ferguson et al., 2014). Therefore, the problems with respect to the IASB working program and the IFRIC work program that is even included in the functioning program of AASB. It is even seen that the level of involvement by Australian Accounting Standard Boards is different with respect to various matters and these issues can be substantive and non-substantive. It has been observed that there are various technical matters and these may have been identified by the IPSASB. The AASB supervises the working performance very closely of APSASB and then works in accordance to the selected subjects that are on the basis on their significance to the financial reporting of the public sector of Australia (AASB 2015). The AASB members can identify the technical matters that require to be considered. The issues and the concerns that have been identified in accordance to the profit making entities are basically transported to the IASB and the IFRIC for consideration and identification. The matters that have an effect on the non-profit individuals in the public and private sectors can be addressed locally and can be given out to the IPSASB (Pacter 2014). The Australian stakeholders can advise and comment to the AASB that are regarding the problems that in their idea needs to be considered by the international makers of standard and the AASB. There are even problems and issues that can ask in accordance to the idea of enhancing the authenticity and the reliability of the financial statements and the information and lowering the cost that are in accordance to the financial reports and their reporting. During the adoption or the implementation of the IASB standards, the general approach of Australian Accounting Standard Board has been to introduce the content and the words of the IASB standards. The statements are the ones that are altered when there is a need to accommodate the Australian legislative atmosphere. This can be understood in the case that during the need to implement an Australian statement or paragraph of any application within the Corporations Act 2001(https://probonoaustralia.com.a 2017). It has been observed that these changes do not have any effect on the elements of the demands and the needs. The main focus of IASB has been on the profit based entities. There has been an observation that AASB is liable for framing the standards of accounting for each and every type of entities. The additional texts that are identified is included in the standards of AASB in order to manage and supervise the restricted cases where there is a requirement to have various demands fo r the not for profit individuals. The new requirements do not have an impact on the requirement in accordance to the profit entities (Patrcio 2014). There are conditions during which the not for profit entities that complies with the national accounting standard of Australia and with the International Standards and does not have the capability of complying concurrently with the IASB standards and as the additional demands for entities that are in nature non-profit are volatile in accordance to the demands of IASB. AASB even has the function of recognising the local problems that are in association to Australia so that they can bring in those transformations in their standards of accounting and assisting the companies to work efficiently. It has been observed that AASB even undertakes the suggestions and recommendations of the stakeholders and looks to gain knowledge about the problems and concerns and looks to add these concerns in the agenda (Budding et al., 2014). The accumulation of the problems can be taken once the technical matters have been identified. The discovery of these issues can be helpful in developing a project proposal by AASB. The scheme of the project consists of the assessment of the feasible advantages of framing the project, costs and the expenses of not undertaking it, the resources that are obtainable and the feasible timing of it (Suhaimi 2015). It is seen that the next action of AASB is to analyse the proposal of the project and then decide on a decision in accordance to the area that whether the project and the concerns are commendable and whether these should be added within the agenda. If AASB takes a decision of not including the topic to the agenda, the AASB may take a decision in order to report officially the decision as the decision of the Board Agenda, which is even regarded as the items that have not been added in the agenda or the agenda statement rejection. The decisions that have been agreed upon in the meeting are recorded in the minutes and it is seen that whether an official agenda of the decision has been delivered. There are specific issues that may be considered with the assistance of the New Zealand Accounting Standard Boards and where these problems have been of any significance so that comparable requirements can be framed (Bian 2016). After the end of the research, AASB establishes a related document that is accessible for discussion in public and the suggestions of the stakeholders with the assistance of the documents that have been explained below: Exposure draft An exposure drafts typically a draft of a constructed standard and the other statement and the modification of the draft in accordance to the standard. Such drafts are likely to include more precise proposals in accordance to the invitations towards the discussion papers, comments and papers for consultation (Pham 2015). Invitation to the comments Invitations for the comments distinctively try to discover the feedback on the broadened proposals. The invitations to the comments can have a discussion paper and even comprise of a consultation paper. Interpretation of the draft Interpretation of the draft consists of the draft of a proposed standard that has to be interpreted. Discussion Paper These are the paper that specifically outlines the broader degree of the accounting policies on a topic that has been specified. The consultation papers, discussion paper and the comparable documents can be given out by IASB, IPSASB, AASB and other letters of standard (Hamilton-Jessop 2014). The AASB may even look to issue the international statements in Australia for suggestions and can even include an Australian preface that may have been added in order to describe the content. The final outcome for considering the AASB in accordance to an issue can be a statement issuance like the conceptual framework, a standard and an understanding. However, on the other hand, the AASB may even look to address an issue by giving their viewpoint of the problem in the meetings of the minutes and even in legitimate Board Agenda Decision. The documents that are appropriate for the profitable entities would be dependable with the IFRS that has been addressed by the IFRS. This has been constructed in order to ensure that the common intention of the financial documents framed by the profitable entities in accordance to the standards of AASB and will even be in line to IFRS (Khokan Bepari et al., 2014). It has been seen that AASB manages the implementation of the standards of accounting and the clarifications that are seen in Australia. This may result to the improvements of the domestic or the national standards and even to the resubmissions given to the IASB in order to recommend the alterations in accordance to the international standards. There are several councils and commissions who are given the role of supervising the changes of the compliances in accordance to the standards of accounting (Al-Rassas 2015). The AASB obtains feedback from the councils and the commissions that is aids in assessing the transformations in these standards are crucial. Thus, it can be stated that along with introducing the transformations from the IASB, AASB even needs to introduce these changes by evaluating the domestic issues so that the AASB can in accordance to the international standards and even with the domestic problems. 2.This part of the assignment comprises of a report that has to be constructed with the help of the Exposure Draft 116. The concerned draft is associated to the equipment, plant and property of Australia. The main aim of the concerned draft has been to suggest the various accounting treatment for properties, plants and equipment so that the users of the financial report can differentiate that data of individual investment within their concerned equipment, plant and properties and the alterations in such investments (Federal Register of Legislation. 2017). The principle problems in the accounting of equipment, property and plants have been the recognition of the assets, analysis of the carrying costs; depreciation charges and the impairment loss are needed to be discovered with this regard. There have been several amendments in AASB 116 and it is seen that there have been introduction of additional paragraphs in the draft. With respect to this statement, paragraph 56 describes the future economic profits that are incarnated in an asset are expended an individual specifically by utilising it. Additionally the other characteristics like the technical and commercial wear and tear and undesirability when the assets are not utilised, which can lead to the decrease of the economic benefits that may be obtained from an asset (Zori 2015). It is seen that paragraph 62 A has implemented the process of depreciation that is based on the profit that is computed by an action that are inclusive of the exploitation of the asset, which is not appropriate. The profit that is procreated by any activities that are inclusive of the utilisation of the asset distinctively duplicates the reasons other than consumption of the economic advantages of any asset. It is even seen that paragraph 81 I are inclusive of the amendments of AASB and the explanation of the processes that are acceptable for the depreciation and the amortisation that was given in the year 2014 and later improved paragraph 56 and then included the paragraph 62 A. It is described that every article should seek for the improvements effectively during the span of annual reports that initiates on or after 1st January 2016. The implantations that have been done before are allowed. If anybody makes applications for these improvements for any earlier period and the standards would disclose the data (Andriansyah 2015). The rectifications that are implemented have an effect on the organizational accounting due to the alterations in AASB 116. It is seen that as this standard is associated to equipment, property and plants, there would be an effect on the primary costs. The products that are associated to property, equipment and plant can be gained for secured environmental reasons. The bodies had an effect on the subsequent costs as the standard will not recognise the carrying amounts in the daily servicing of the products but is recognised during the loss or profit that has been computed. The costs are taken as maintenance and repairs of the items of the equipment, property and plants. There may be specific segments of the property that may require replacements at every interval and thus may have an effect on the organizational accounting (Marques 2017). The effect of the rectifications has a crucial effect on company accounting as it can be observed that this has led to the framing of an efficient cost framework and a model of revaluation. This has led to crucial alterations in the models and even in the process of accounting. It is seen that the implementation of these changes has a crucial effect on the countries that exposed more to the manufacturing operations. The manufacturing companies are linked with the equipment, property and plants and thus alterations in the costing frameworks and the revaluation models, which leads to the alterations in the operational and accounting process (AASB 2015). The modifications enhances the manufacturing approach of the countries that are related with the manufacturing activities as the new framework leads to the decrease of the risks and conclusion of the process of accounting an authentic manner. The process of one-size-fits all is an efficient process because with the implementation of this process, all the standards will become a bit similar and thus the process of accounting of each and every country would be alike thus abolishing the probabilities of any disparities and the gaps among the standards (Nguyen 2016). It is seen that the implementation of one-size-fits all would become enhanced efficiency and fairness among the standards of accounting as it would assist the companies that are globalised in order to frame their financial reports in an effective manner thus removing the probabilities of any variations among the financial reports of the firm performing in two countries. It is even seen that there are various domestic concerns in regards to each country and thus it significant for the standards of accounting of every country to introduce these problems to the standard so that the domestic issues of accounting can be terminated. Thus, the domestic accounting standards need to have that substitute that during the development of a need, the board can introduce certain changes and improve the standards accordingly (Jesus Jorge 2016). Thus, it is said that amendments in AASB 116 can be a significant factor for the enhancement of the organizational accounting policies, which can enhance the activities of the manufacturing companies. Conclusion The conclusion of the paper explains that in part A of the assignment tries to gain knowledge regarding AASB and they can bring in transformations in the IASB. The assignment has even looked to recognise how AASB tries to analyse the domestic problems of Australia and how the board can bring in changes within AASB. Part B of the assignment comprises of exposure draft 116 and the amendments with regards to the call for draft. The draft has played a crucial role for rectifications in the AASB, which has an effect on company accounting of several firms. The assignment has even looked to recognise the effect on the countries that are exposed highly to the manufacturing activities. AASB 116 has been vital for the development of precise and authentic financial reports. Reference List AASB, C. A. S. (2015). Investment Property. Al-Rassas, A. H. (2015).Internal monitoring mechanisms and earnings quality: Empirical evidence from Malaysia(Doctoral dissertation, Universiti Utara Malaysia). Andriansyah, A. (2015).THE PRIMARY AND SECONDARY EQUITY MARKETS, FIRM PERFORMANCE AND ECONOMIC GROWTH(Doctoral dissertation, Victoria University). Ao, X. P. (2015, June). The shortcomings of the current definitions of an asset and the substance of an asset. InEngineering Technology, Engineering Education and Enginring Management: Proceedings of the 2014 International Conference on Engineering Technology, Engineering Education and Engineering Management (ETEEEM 2014), Hong Kong, 15-16 November 2014(p. 467). CRC Press. Bian, C. (2016).CEO option incentives, firm risk-taking and shareholder value: evidence from Australia(Doctoral dissertation, Lincoln University). Budding, T., Grossi, G., Tagesson, T. (2014).Public sector accounting. Routledge. Federal Register of Legislation. (2017).Legislation.gov.au. Retrieved 21 August 2017, from https://www.legislation.gov.au Ferguson, A., Pndrich, G., Raftery, A. (2014). Auditor industry specialization, service bundling, and partner effects in a mining-dominated city.Auditing: A Journal of Practice Theory,33(3), 153-180. Hamilton-Jessop, W. M. (2014).Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system(Master's thesis, University of Sydney). https://probonoaustralia.com.a (2017). Retrieved 21 August 2017 Jesus, M. A., Jorge, S. (2016). Accounting basis adjustments and deficit reliability: Evidence from southern European countries.Revista de Contabilidad,19(1), 77-88. Khokan Bepari, M., F. Rahman, S., Taher Mollik, A. (2014). Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing: Effect of the global financial crisis and other firm characteristics.Journal of Accounting Organizational Change,10(1), 116-149. Marques, A. C. (2017). Non-GAAP earnings: International overview and suggestions for research. Nguyen, L. (2016). Accountants perceptions of financial reporting quality in Vietnam and their ethical sensitivity to earnings management. Pacter, P. (2014).IFRS as global standards: a pocket guide. IFRS Foundation. Patrcio, M. S. F. (2014).Donations of non-financial resources: The motivation and consequences of measuring and accounting for it(Doctoral dissertation). Pawsey, N., Crase, L. (2013). The mystique of water pricing and accounting.Economic Papers: A journal of applied economics and policy,32(3), 328-339. Pham, T. H. (2015). Infrastructure reporting by New South Wales local government authorities. Suhaimi, I. (2015).The relationship between risk management committee characteristics and modified audit opinion in Malaysia(Doctoral dissertation, Universiti Utara Malaysia). Zori, S. G. (2015).To Adopt Or Not To Adopt? The Transnational Adoption of International Financial Reporting Standards (IFRS) in Africa(Doctoral dissertation, Universitt Kln Kln).

The Real Tragedy of Oedipus the King Is That of All Humanity We Cannot Escape Our Destiny Essay Example

The Real Tragedy of Oedipus the King Is That of All Humanity: We Cannot Escape Our Destiny Essay the real tragedy of oedipus is that of all humanity: we cannot escape our destiny. The greatest tragedy of Oedipus is that as human we cannot escape our destiny. This is shown in the play, ‘Oedipus the king’ by Sophocles. The main character, Oedipus is caught in the problem of fate and destiny. Oedipus, as the king is in a position of power. In this position he becomes quite superior and proud of himself, this becomes a tragic flaw. Ironically, many years before the play is set, Oedipus tries to escape his fate. It is ironic because in doing this he ends up running straight towards it. The play is made to make us understand that as humans we are powerless against death, and it is true that we are born to die. Firstly, in the play it is ironic that Oedipus tries to run away from his destiny but ends up running straight towards it. When he is younger he hears from a oracle that he is doomed to ‘kill is father and marry his mother’. Thinking that the oracle is referring to Polybus and Merope he flees towards Thebes to try to escape his ‘destiny’. We will write a custom essay sample on The Real Tragedy of Oedipus the King Is That of All Humanity: We Cannot Escape Our Destiny specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Real Tragedy of Oedipus the King Is That of All Humanity: We Cannot Escape Our Destiny specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Real Tragedy of Oedipus the King Is That of All Humanity: We Cannot Escape Our Destiny specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It is ironic that while fleeing what he believes is his fate, he runs straight toward it. On page 205 Oedipus quotes the oracle saying, ‘you are fated to couple with your mother, you will bring a breed of children into the light no man can bear to see- you will kill your father, the one who gave you life! ’ Oedipus then says, ‘I heard all that and ran. I abandoned Corinth, from that day I gauged its landfall only by the stars, running, always running toward some place where I would never see the shame of all those oracle come true. This quote perfectly captures the idea of Oedipus not running away from his fate but straight towards it. The audience experiences dramatic irony in this scene as they know something that the characters do not. In the play, this is a point of mimesis for the characters, but also the audience, when they realise that Oedipus made a great fault, in running from Corinth. The repetitive idea of Oedipus ‘running’ from where he bel ieves is a cursed place for him, to the place where the tragedy will unravel with paucity, is evocative and makes our pathos toward Oedipus greater. The ironic idea of Oedipus running ‘towards’ his fate rather than away, proves the point that as humans our greatest tragedy is the fact that we cannot escape our destiny. Secondly, as humans we are very proud and do not like to be taken down from the pedestal we put ourselves on. This is true also for Oedipus, where his hubris or his pride, forbids him from believing that he is the one responsible for the plague. In this way his hubris becomes his hamartia and he cannot believe it is his fault until the moment of cognizance a couple of pages later. An example of Oedipus showing his hubris is when Tiresias reveals that he is the murder and Oedipus replies with a threat, ‘that obscenity, twice, by god, you’ll pay’. Oedipus’ pride gets in the way of him acknowledging that he is not only the protagonist but also the antagonist. He is unable to recognize the truth in Tiresias’ words. This is once again dramatic irony to the audience in which they are aware of Oedipus’ guiltiness, but he is not. Another example of his pride getting in the way, is when instead of accepting the blame he decides that Creon has planned his downfall, in a way to throw him off his throne. Oedipus says, ‘Creon! Is this his conspiracy or yours? ’, to which Tiresias replies, ‘Creon is not your downfall, no, you are your own. ’ Even after both of these occurrences, Oedipus’ hubris stops him from realising the facts. This is another reason for the fact that as humans we are unable to escape our destiny, because of the pride and superiority that we hold for ourselves In conclusion, it is true that as humans we are unable to escape our destiny. This is shown in Sophocles famous play, ‘Oedipus the King’. First of all because even though Oedipus tries to outrun his fate, he ends up running straight towards it. This is shown from the way he flees Corinth from his supposed ‘parents’ to Thebes where his biological parents are. It is also shown in humans pride and arrogance that we hold ourselves to. This is shown in Oedipus through his ignorance to the facts. From this we are able to see that we cannot escape destiny as humans.