Monday, May 18, 2020

Arc Inc. Consultant Case Analysis - 1085 Words

Arc, Inc.: A Consultant Case Analysis This paper is written in a perspective of business consultant analyzing the feasibility of a process engineering proposal concerning the introduction of a new line of silicon sensors and several proposed changes in the existing manufacturing process of the Silicon Sensors Assembly Room. Recommendations and alternatives regarding these two matters are also provided. Name_____________ Prof. Brendan Bannister 112 Hayden Hall Signature __________ Northeastern University†¦show more content†¦Dr. Brown also proposes hiring new assembly operators to begin simulated production and then transferring them to Assembly Room when MES goes into production. They can be good resources to train the rest of the team once the production begins. However, since they are going to be new members of Susan’s team, we recommend involving Susan in the whole interview process. Susan has contributed to a huge performance improvement of SSR team since she assumed leadership two years ago. She does expect her people to get along with one another, so her involvement would help new hires to adapt the environment and team morale. Given the increased technical sophistication of the MES, detailed process specifications are highly recommended especially at the start-up stage, and adequate follow-through during the transition from development to production start-up should be implemented. Any revision or rewrite of process specification can be done throughout the ten-week start-up period. However, instead of making Mr. Michonik the only person for revision approval, we do hope to see Susan’s involvement in the process. Mr. Michonik is the only process engineer who has any familiarity with silicon sensor assembly. Susan has become the soul of SSR and big performance improvement was achieved by the â€Å"problem department†, largely if not all, because of her excellent management skills. Nowadays, companies from differentShow MoreRelatedPaper13852 Words   |  56 PagesProcesses of a case study methodology for postgraduate research in marketing Chad Perry Processes of a case study methodology 7 85 U n ive rsi ty of Sou the r n Q ueensl a nd, Toowoomba , A ust r a l i a Introduction C a s e s t u d i e s a re f a m i l i a r t o m a rke t i n g e d u c a t o r s a n d t h e i r s t u d e n t s a s a teaching device. For example, the Harvard Business School’s cases are widely used to allow students to be emotionally involved and le ar n action-related Read MorePaper13852 Words   |  56 PagesProcesses of a case study methodology for postgraduate research in marketing Chad Perry Processes of a case study methodology 7 85 U n ive rsi ty of Sou the r n Q ueensl a nd, Toowoomba , A ust r a l i a Introduction C a s e s t u d i e s a re f a m i l i a r t o m a rke t i n g e d u c a t o r s a n d t h e i r s t u d e n t s a s a teaching device. For example, the Harvard Business School’s cases are widely used to allow students to be emotionally involved and le ar n action-related Read MoreDecision Analysis22420 Words   |  90 PagesASW/QMB-Ch.04 3/8/01 10:35 AM Page 96 Chapter 4 DECISION ANALYSIS CONTENTS 4.1 PROBLEM FORMULATION Influence Diagrams Payoff Tables Decision Trees DECISION MAKING WITHOUT PROBABILITIES Optimistic Approach Conservative Approach Minimax Regret Approach DECISION MAKING WITH PROBABILITIES Expected Value of Perfect Information RISK ANALYSIS AND SENSITIVITY ANALYSIS Risk Analysis Sensitivity Analysis DECISION ANALYSIS WITH SAMPLE INFORMATION An Influence Diagram A Decision Tree Decision StrategyRead MoreIsa5[1].1 Instrumentation Symbols and Identification10864 Words   |  44 PagesA. Langelier W. E. Mapes T. C. McAvinew W. L. Mostia G. K. Pace G. Platt*, Past Chairman A. W. Reeve S. Sankaran R. M. Shah D. G. Turnbull R. von Brecht G. Wilbanks *Member Emeritus 4 ISA-5.1-1984 (R 1992) COMPANY Fluor Engineers, Inc. Blahut Engineering, Inc. TXE, Inc. Stone and Webster Engineering Corporation ANK Engineers Tweedcrest Limited EXXON Company U.S.A. Owens Corning Fiberglass Corporation Allied Chemical Company ARCO Chemical Company Polaroid Corporation Eastman Kodak Company VertechRead MoreKnwledge Management Conocophillips5770 Words   |  24 Pagesthe  Energy Corridor district of  Houston, Texas in the United States. It is the world s largest independent pure-play exploration amp; production company and is also one of the  Fortune 500 companies. ConocoPhillips was created through the  merger of  Conoco Inc.  and the  Phillips Petroleum Company on August 30, 2002 and was the fifth largest integrated oil company until spinning off its downstream assets to  Phillips 66 ConocoPhillips focuses solely on exploring for, developing and producing oil and naturalRead MoreErp Sap Research Paper46896 Words   |  188 PagesResource  © 2004 Malaga, Information Systems Technology  © 2005 McKeen/Smith, IT Strategy in Action  © 2009 McLeod/Schell, Management Information Systems 10le  © 2007 McNurlin/Spr ague, Information Systems Management In Practice 7Ie  © 2006 Miller, MIS Cases: Decision Making with Application Software 41e  © 2009 Senn, Information Technology 31e  © 2004 Database Management: BordoloilBock, Oracle SOL  © 2004 Bordoloi/Bock, SOL for SOL Server  © 2004 Fr ost/DaylVanSlyke, Database Design and Development: ARead MoreProject Managment Case Studies214937 Words   |  860 PagesPROJECT MANAGEMENT CASE STUDIES, SECOND EDITION - PROJECT MANAGEMENT CASE STUDIES, SECOND EDITION HAROLD KERZNER, Ph.D. Division of Business Administration Baldwin-Wallace College Berea, Ohio John Wiley Sons, Inc. This book is printed on acid-free paper. @ Copyright O 2006 by John Wiley Sons, Inc. All rights reserved. Published by John Wiley Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada No part of this publication may be reproduced, stored inRead MoreCloud Computing: Fact vs Fog9053 Words   |  37 PagesService (IaaS) Source: R Wang and Insider Associates; A Software Insider’s Point of View–Understanding The Many Flavors of Cloud Computing and SaaS ( R Ray Wang, Phil Wainewright, Michael Cote, and James Governor); Forrester Report; Grail Research Analysis December 2010 | Copyright  © 2010 Grail Research, LLC 8 Four Service Delivery Models Business Value Definition Expert Views Foundations of Cloud Computing Obstacles and Considerations Future of Cloud Service Provider ApplicationRead MorePestel Analysis on Motor Industry10196 Words   |  41 Pagesand categorise this problem but this approach lacks a comparison of the models found in industry e.g. BCG, 7S McKinsey, ANSOFF etc. Consequently at academic level (but not only) we see models like P5F, etc. predominate while tools like SWOT, PEST, ARC etc. populate the consultancy arena and operative levels of the organisation. The purpose of this paper is therefore to provide an overview and comparison of selected models used in the development of business strategy together with a brief discussionRead MoreCase Studies67624 Words   |  271 PagesCase Studies C-1 INTRODUCTION Preparing an effective case analysis C-3 CASE 1 CASE 2 CASE 3 CASE 4 CASE 5 CASE 6 CASE 7 ABB in China, 1998 C-16 Ansett Airlines and Air New Zealand: A flight to oblivion? C-31 BP–Mobil and the restructuring of the oil refining industry C-44 Compaq in crisis C-67 Gillette and the men’s wet-shaving market C-76 Incat Tasmania’s race for international success: Blue Riband strategies C-95 Kiwi Travel International Airlines Ltd C-105 CASE 8 Beefing up the beefless

Wednesday, May 6, 2020

vanity of human wishes Essay - 1714 Words

The Vanity of Human Wishes: The Vanity of Human Wishes The Vanity of Human Wishes  ©2008 eNotes.com, Inc. or its Licensors. Please see copyright information at the end of this document. The Poem Samuel Johnson’s The Vanity of Human Wishes imitates, as its subtitle states, Juvenal’s tenth satire. The 368 lines of iambic pentameter in rhymed couplets do not claim to provide an exact translation but rather to apply the poem to eighteenth century England. While Johnson therefore feels free to modernize the allusions, he follows his model closely. The poem opens with the proposition that people ask for the wrong things and points out the folly of the first common request, riches. An interlude follows during which the poet invokes†¦show more content†¦This avian imagery is more explicit earlier in the poem when he describes â€Å"Rebellion’s vengeful talons [that seize] on Laud† (line 168). Johnson constructs his argument through synecdoche, offering a few examples to stand for the infinite number of wishes one might make. So, too, the few people cited suggest the many others the reader can imagine. Preferring the general to the specific, Johnson finds synecdoche a convenient device for description. He does not paint a beautiful face but offers â€Å"rosy lips and radiant eyes† (line 323). The gifts of nature are suggested by â€Å"The fruits autumnal, and the vernal flower† (line 262). Personification abounds from the first line, in which Observation surveys humankind, to the last: â€Å"Wisdom calms the mind/ And makes the happiness she does not find† (lines 367-368). Hope, fear, desire, and hate spread their snares. Preferment has a gate, History speaks, â€Å"Pride and Prudence take her [Virtue’s] seat in vain† (line 336). Like synecdoche, this device keeps the poem at the level of general truth that the author seeks. As he would write a decade later in The History of Rasselas, Prince of Abyssinia (1759), â€Å"The business of the poet†¦is to examine, not the individual but the species; to remark general properties and large appearances.† Much of the poem’s power derives from the strong verbs thatShow MoreRelatedSamuel Johnsons Escape Essay1298 Words   |  6 PagesWhen Johnson wrote a poem of praise or to express emotion he would still convey his message beyond reality. He would emphasize an event so immensely that it w ould seem unrealistic. If being real, or reality, is something sensable, then The Vanity of Human Wishes is the poem in which Johnson best display’s these tools of writing for the purpose of escape. With all of his undertakings, from politics to writing critiques, Johnson used writing poetry as his release from reality and the hardships in hisRead MoreTo The Average Person, Inequality Has Been A Societal Norm1110 Words   |  5 Pagesfor hundreds and hundreds of years, but too Jean-Jacques Rousseau, in a perfect society, also known as the state of nature, humans were practically equal to one another. What eventually caused humans to break from this pattern of equality and form the society we see today? In his novel Discourse on Equality, or better known, 2nd Discourse, Rousseau attempts to outline what humans were like before societal interference, and how we can try and return to our roots of equality and peace. Rousseau createdRead MoreThe Pursuit of Virtue in Pride and Prejudice Essay1014 Words   |  5 PagesAusten portrays in her novel â€Å"Pride and Prejudice†. Through a profound scrutiny of the character of the protagonists, and through her interpretation of how vanity, pride, and self - knowledge intervenes in the development of the virtue of the characters, Austen intends to show how human happiness is found by living in accordance with human dignity, which is a life in accordance with virtue. Austen creates a scenario where she allows the reader to identify a variety of persons, each of them withRead MoreEvidence of Vanity in Puritanical Works800 Words   |  4 PagesEvidence of Vanity in Puritanical Works You’ll never get a job dressed like that. You need to stop acting so ditzy if you want people to take you seriously. Stop running your fingers through your hair—you don’t want people to think you’re a slob. Occasionally, thoughts like these pop up in my mind, probably because I care too much about what others think of me. I get really concerned about how people perceive me and interpret my actions. However, I’m not really concerned about vanity being myRead MoreThe Importance of Fables Essay1324 Words   |  6 PagesIntroduction: A fable is a narrative that teaches a moral through the use of animals as the main character. Fables toy with the idea of human vanity. Fables are very popular in children’s literature as it teaches children lessons while keeping them interested with the animal characters. Fables were westernized through the help of Aesop. It is unknown whether or not Aesop was a real person but is viewed as one of the fathers of fables. Modern editions contain up to 200 fables and are growing. IRead MoreCritical Analysis of the Rape of the Lock by Pope1633 Words   |  7 PagesAlthough Pope is definitely pointing to the lightness of the social life of the privileged, he also recognizes their sincerity in attempting to be polite and well-mannered and pretend to recognize where the true values lie. Pope satirizes female vanity. He wrote the poem at the request of his friend, John Caryll, in an effort to make peace between real-life lovers. The incident of the lock of hair was factual; Popes intention was to dilute with humor the ill feelings aroused by the affair. He wasRead MoreGirolamo Savonarola s Influence On The Renaissance1258 Words   |  6 Pageshis deep religious beliefs would play a big role in renaissance Florence. It is these religious beliefs that would influence his politics and how he fit within the role of the Renaissance. Savonarola fits into the Renaissance context as a force that wishes to maintain absolute devotion to god. He is someone who wants to keep away humanist thought and have everyone submit to God in all aspects of life. While people like Pico della Mirandola and Cardano were very religious men, their approach to thoughtRead MorePope, Swift, and Aristocratic Women Essay1652 Words   |  7 Pagesseem to have occurred to them that this was a feebl y vicarious hold on status. But a woman without a husband and children had limited chances of fulfilment, even in rank which ensured her material comforts and unquestioned social privilege.’ Her vanity seems to take the form of a religious ritual when describing her morning toilette: And now, unveild, the Toilet stands displayd, Each Silver Vase in mystic Order laid. First, robd in White, the Nymph intent adores With Head uncoverd, theRead MoreDr Faustus Essay1575 Words   |  7 Pagesto deny The just request of those that wish him well. You shall behold that peerless dame of Greece (5.1.18-21). Faustus’ strong desire to impress others doubtlessly derives from his fear of being rejected by those of high stature in society; he wishes to belong with them and not from whence he came. Furthermore, Stephen Orgel notes in â€Å"Magic and Power in Doctor Faustus†, that although Faustus has unlimited power, he only conjures what is asked of him, never striving beyond or testing his boundariesRead More Division and Destruction in King Lear Essay1662 Words   |  7 Pagespersonality of power lies an emotional being of exceptional depth and richness that, once released by madness, opens and universalizes itself in sympathy with his fellowman. But as he is placed in life, Lears emotions are too much dominated by selfishness, vanity and egoism to express real love or affection. nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp; As the country has come to a transition point, so has Lear. In his old age, he feels compelled to put aside the mantle of authority

Dissecting and Detecting Mobile Ransomware †MyAssignmenthelp.com

Question: Discuss about the Dissecting and Detecting Mobile Ransomware. Answer: Introduction This report relates about the various threats of ransomware attacks on the revenue system of an organization. The organization chosen in this report is Motherboard and More Pty Ltd. The report also relates about the various threats and possible steps that must be taken to solve the problems. It also focuses on different ways that can be used for analyzing the revenue cycle of the given organization and recommends various steps that can be taken to solve the addressing problem. Measures to control the ransomware attack like backing up of important data, adopting security measures, appliance of security patches has also been discussed below (Andronio, Zanero Maggi, 2015. Motherboard and More Pty Ltd is a medium range organization which is based in Australia. This particular organization mainly focuses on the production of computer microchips, motherboard and graphics card. In addition to the above mentioned the organization also produces computers and repairs various computer system of Australia. This firm has been running business in Australia for more than 8 years and has incorporated framework based on ERP. Managerial place of work of this building is located in central building which mainly deals in the production and shipping division which are located on the end of the town that is easy accessible with in few minutes (Everett, 2016). The firm mainly receives order from different customer by using various techniques like Email, Telephone which can be easily placed on the website of this organization. The received order can be delivered to the dock which is considered as the best platform for both incoming and outgoing of various order of shipment. The increased sale resulted in the creating a negative effect like delay in shipment of goods and wrong shipment of products (Faruki et al.,2012). This part mainly discusses about the various techniques that can be easily adopted for controlling the weakness and its effect on the revenue cycle of the given organization. In addition to the above mentioned problem it also addresses the possible solution of the weakness of this organization (Song, Kim Lee, 2016). The operation department of this organization is facing problem due to many internal weaknesses. First of all, the problem that this organization is facing is that it allows the consumers or customers to purchase products on credit which has ultimately slowed down the growth of profit of this organization. The second one delivery of incoming and outgoing goods using Dock (Kharraz et al., 2015). Impact of Weakness The first weakness of this organization it allows the buying of products on credit which ultimately relates to the point that company is providing the product as a 30 days free trial to its customer, which has ultimately hampered the sales operation in the first month of operation of particular product which is being delivered. The second weakness is using dock for delivering of products and operation related to placing of goods in a proper way to enhance easy transport of goods. Absence of database is another weakness which has been found. All the firm round the globe need a proper database for keeping a track of incoming and outgoing goods. Apart from this there is an additional discount which the firm is providing which has ultimately reduced the need profit as recorded from revenue cycle (Mercaldo et al.,2016). This portion of the report mainly emphasizes of the various methods of control that can be applied to business for keeping an eye on the various risks that are involved. The firm mainly needs to reduce the credit value as it directly effects the organization. Various customers with good credit score are not provided credit for maintaining its position in market. Internal control weaknesses Impact Mitigation (Solutions to overcome problem) Purchase of products on credits Disturbance in sales operation for the first month Checking of credit scores of customers before letting out goods Shipment of product using the same dock Losing of count of incoming and outgoing products during high sales activity Tracking of delivery services by using software solution Absence of a database Unable to keep a a track of records of different goods. Application of a database solution High discount in return Customers always opting for this method leading to less profit Needs to apply alternative solutions Overview of ransomware attack Ransomware attack is the biggest cyber-attack that spread across the globe which mainly involves the encryption of files. These important files mainly consist of important information and data and ultimately preventing the access of it. The affected system mainly displays a message of attack which contains a note of demand of payment of 300 dollars to the attackers. The money is demanded in bitcoins and it needs to be deposited in time and the address corresponding to it already mentioned in the textbox (OGorman McDonald, 2012). Ransomware is the biggest attack which affected more than 99 countries. The organization needs to keep an eye on the presence security by using various antivirus software in the system. The antivirus softwares are very useful in detecting the presence of any virus in the system. Backing up of data is promoted after this activity which mainly aims to build a secure system during any disaster. Ransomware mainly resulted due to the point that many systems round the globe has faults in it. Patches can be considered as the best option by which various attacks can be eliminated (Pathak Nanded, 2016). Conclusion From the above discussion it can be stated that the organization needs to keep a track on the recommendation which is provide in the recommendation part of the report. This will ultimately help the organization in adopting some useful technique which can be use proved to be useful to organization. The analysis of ransomware attack is done, its working principle, it effect has been discussed above properly. Measures to control the ransomware attack like backing up of important data, adopting security measures, appliance of security patches has also been discussed. References Andronio, N., Zanero, S., Maggi, F. (2015, November). Heldroid: Dissecting and detecting mobile ransomware. InInternational Workshop on Recent Advances in Intrusion Detection(pp. 382-404). Springer International Publishing. Everett, C. (2016). Ransomware: to pay or not to pay?Computer Fraud Security,2016(4), 8-12. Faruki, P., Laxmi, V., Gaur, M. S., Vinod, P. (2012, October). Mining control flow graph as API call-grams to detect portable executable malware. InProceedings of the Fifth International Conference on Security of Information and Networks(pp. 130-137). ACM. Kharraz, A., Robertson, W., Balzarotti, D., Bilge, L., Kirda, E. (2015, July). Cutting the gordian knot: A look under the hood of ransomware attacks. InInternational Conference on Detection of Intrusions and Malware, and Vulnerability Assessment(pp. 3-24). Springer, Cham. Mercaldo, F., Nardone, V., Santone, A., Visaggio, C. A. (2016, June). Ransomware steals your phone. formal methods rescue it. InInternational Conference on Formal Techniques for Distributed Objects, Components, and Systems(pp. 212-221). Springer, Cham. O'Gorman, G., McDonald, G. (2012).Ransomware: A growing menace. Symantec Corporation. Pathak, D. P., Nanded, Y. M. (2016). A dangerous trend of cybercrime: ransomware growing challenge.International Journal of Advanced Research in Computer Engineering Technology (IJARCET) Volume,5. Song, S., Kim, B., Lee, S. (2016). The effective ransomware prevention technique using process monitoring on android platform.Mobile Information Systems,2016.

Corporate Accounting and Reporting

Question: Discuss about the Corporate Accounting and Reporting. Answer: Financial Reporting and Acquisition Analysis:- Financial reporting can be described as the disclosure of the summary of financial activities of an organization for a certain period along with proper notes and explanation regarding the preparation of the reporting. Acquisition analysis is the calculation process of goodwill, earned by any entity, from the acquisition of another entity. The various accounting standard boards and governments have developed many guidelines for proper financial reporting. Different accounting standard boards have provided proper instructions for the acquisition analysis process also. AASB Financial reporting guidelines The AASB 101 and IAS 1 are significant for the various types of the financial reporting. In case the paragraphs are added to this standard prefix of, Aus is provided. The AASB 101 is shown with the presentation of the statement of the changes in the equity and the net assets and other types of the capital arising from the different sources of the capital transactions. The IPSAS 1 accounts for the extraordinary items. The objective of the presentation of the AASB objectives prescribes about the presentation of the reports about the general purpose financial reports. This is done on order to ensure the compatibility with both the entitys of financial reports for the previous methods. The Aus.1.1 is applicable for the preparation of financial reports, which are as per the standards of part 2M.3 of the corporation Act 2001. It further states the reports which are in accordance with the general purpose of the financial reporting (Palmer 2013). The Aus 1.2 is applicable to those standards, which are stated in the beginning of the financial reports prepared on or after 1st January 2005. The Aus1.3 is not seen to be applicable for the periods in the beginning of the same period as mentioned. Aus 1.4 are applicable to the financial reports where the information is obtained application of the materials, which are in accordance with the AASB 1031. The Aus 1.5 is seen to be efficient in terms of the AASB 1001 policies, which states about the notification given from Commonwealth of the Australia Gazette No. S 130. It has been seen the AASB 1014 is set to extinguish the debt as per notified in the commonwealth of the Australia Gazette No S 478 Some of the other financial, reporting standards is related to the financial reporting as AASB as per Financial Report Presentation and Disclosures as notified in the Commonwealth of Australia Gazette No S 485. The AASB 1040 statement is also responsible for mentioning of the different types of the statement and which are clearly mentioned as per the AASB guidelines (Henderson et al. 2015). The major component of the financial reporting includes the preparation of the statement of the cash flow, balance sheet, profit and loss account and trial balance. Journal entries are critical for a sound financial reporting. This shows that it is required for the making of the entries as per individual transaction. The next step in the financial reporting includes stating of the necessary entries in the ledger entries from the respective journal entries. In all the journal entries it is also important to provided the various types of then footnotes which clearly states about the necessary reasons for the entries made into the journal. The financial reporting is also done based on the preparation of then cash flow statement. This statement is shows the cash and the cash equivalents. The cash flow statement enables the investors to understand the different types of the operations of the company. The main types of the operation of the company includes the various type of the cash flow s of the company and is further included in the different. The cash flow statement is further responsible for providing the various types sources of finance as per the cash flows statement is prepared as per the AASB standards, which clearly show the different types of the transactions. The financial statement also provides the various types of the balances of the assets and the liabilities in the balance sheet statement. The presentation of the profit and loss is associated with providing of all the necessary details of the income and losses generated by the company. The income statement is further known to provide the summary of then expenses and the revenues, which are being generated from the different types of the sources such as the direct and the indirect sources. The main goal of the presentation of the financial done as per the AASB standard is to show the various types of the fairness in the accounting and reporting of the data as per the rules and guidelines shown on the financial rules given by the AASB standards. This is clearly demonstrated by the financial as per the and the guidelines of the various types of the section and the subsections as per given by the AASB guidelines. The different types of financial reporting are also based as per the updating then entries as doer the adjustment that is to be made in the day-to-day transactions. The main criteria for the changing of the transaction are based on making of changes in the initial level (Birt, Rankin, and Song 2013). AASB Acquisition Policy The acquisition policy as per the AASB is mainly based on the asset acquisition on the bargain price and goodwill acquisition. The acquisition policy is based on the value of goodwill is based on the excess price over the actual price of the acquisition. The analysis of the different types of the acquisition policy is based on the various types of the constraint of the analysis on the financial data. Based on the bargain price of acquisition in case where the company is unable to maintain a sufficient amount of liquid cash the acquisition amount is paid in the basis of the reduced a amount which may be due to the reason that the company was unable to maintain ten sufficient amount of the goodwill. This type of the maintenance of the goodwill amount is ideal in a situation where the company is on the verge of earning losses or the then company is unable, to maintain a sufficient amount for among two for purpose of the maintenance of the cash other cash equivalents. This is ideal, for those companies, which are having lower amount of the assets, and then the bargain price acquisition is most applicable, procedure for the settlement the acquisition amount. The various types of the other aspects of the company is seen on the basis of the different of procedures which clearly stated about the lower profit maintaining aspect of the company (Kang and Gray 2013). According to AASB (2016), the other types of the constraint of the acquisition policy are based on the acquisition through the goodwill amount. The acquisition through the goodwill amount is based on that acquisition strategy where the excess amount of the goodwill is paid to the company, which is being acquired for because of the excess availability of the liquid cash and the better availability of the finances to the company. This method of the acquisition is ideal when the company is having a very sound financial, position in the market and the most appropriate method to settle the acquisition and the merger policies of the company is based on the charging of the acquisition amount based on the goodwill amount. Then better is the position of market in the industry the higher the amount of the goodwill, which needs to be paid to the company for the purpose of the settlement of the acquisition amount. This particular method is applicable to those Australian companies which are havin g high process assets and known for improved customer service in the industry. In terms of the companies is known to maintain a higher amount of customer reputation through the higher amount of the balance of the company is applicable to earn a higher amount of the goodwill. The acquisition policy based on the goodwill of the company is most applicable, for those companies, which are on top of the list in the ASX index. The goodwill method also shows that companies are used to be using the good use of the brand image of the company, which is directly related to then higher payment of then goodwill amount of the company. Hence, it has be understood that higher is the value of the current assets of the company and the company in the market higher will be the value of the companies goodwill amount and the higher will be the amount of the acquisition amount which needs to be paid to the company who wants to acquire (AASB 2015). According to Su and Wells (2015), the analysis of the both the methods of then of the acquisition policy clearly shows that the bargain price of the goodwill policy is based on the reduced amount of the of the goodwill amount. The company pays this while on the other hand the acquisition policy based on then goodwill method is most applicable in situations where the companies are observed be paying a higher amount of then bidding price for the purpose for the acquisition. Hence, the analysis of the various types of the method of acquired policy clearly shown on method is based on the undervalue of the share and another value of the goodwill calculation is based in the situation where the price paid for the merger. This price is usually greater than the asking rate due to the brand reputation of the company and the reputation in the market (AASB 2015). BCVR Entries: As per the above calculation, the value of acquisition, provided by Lisa Ltd. is lesser than the Net Fair Value of Kam Ltd. As the result, Lisa Ltd. has enjoyed profit on the acquisition, which can be considered as negative goodwill or gain on bargain purchase. Therefore, no entries are required for Business Combination Valuation Reserve. Notes to the Statement of Profit Loss and Comprehensive Income:- Samoa Limited is a for-profit company, which is based on and operated in Australia. The Statement of Profit Loss and Other Comprehensive Income has been prepared on the financial transactions over 52-week period ended on 30th June, 2016. The directors of the company have given the authorization to issue the statement. Statement of Compliance: The statement is a common purpose financial report, which is prepared in accordance with the Australian Accounting Standard Board and complies with other requirements of Australian law. Revenue:- Sales Revenue 5,000,000 Other Operating Revenue - Total Revenue 5,000,000 Significant Accounting Policies: Revenue is realized and recorded at the fair value, which is received or receivable on the basis that it fulfills the recognition criteria, as discussed below: Sales Revenue: Revenue is recognized when the significant risks and rewards of ownership of the goods have passed to the buyer and it can be measured realibly. Finance Cost: Finance costs are recognized as an expense, when it is incurred or attributed to major projects with substantial development and construction phases. Income Tax Expense: Income Tax expenses are based on the current tax, payable to tax authorities at the specified tax rate and tax laws. References: AASB, C.A.S., 2015. Investment Property. AASB, C.A.S., 2015. Revenue from Contracts with Customers. AASB, C.A.S., 2016. Consolidated Financial Statements. Birt, J., Rankin, M. and Song, C.L., 2013. Derivatives use and financial instrument disclosure in the extractives industry. Accounting Finance, 53(1), pp.55-83. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. Kang, H. and Gray, S.J., 2013. Segment reporting practices in Australia: Has IFRS 8 made a difference?. Australian Accounting Review, 23(3), pp.232-243. Palmer, P.D., 2013. Exploring attitudes to financial reporting in the Australian notà ¢Ã¢â€š ¬Ã‚ forà ¢Ã¢â€š ¬Ã‚ profit sector. Accounting Finance, 53(1), pp.217-241. Su, W.H. and Wells, P., 2015. The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance. Accounting Finance, 55(4), pp.1171-1199. AASB, C.A.S., 2016. Consolidated Financial Statements Baker, C.R. and Burlaud, A., 2015. The historical evolution from accounting theory to conceptual framework in financial standards setting.The CPA Journal,85(8), p.54 Bonin, H., 2013.Generational accounting: theory and application. Springer Science Business Media Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory practice. Cengage Learning Deegan, C., 2012.Australian financial accounting. McGraw-Hill Education Australia Gray, S.J. ed., 2014.International accounting and transnational decisions. Butterworth-Heinemann. 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