标签存档： 新西兰论文代写

新西兰圣海伦斯奥克兰商学院论文代写

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新西兰圣海伦斯奥克兰商学院论文代写：北京的空气污染能治好吗？

像玻璃熔化炉行业创造了氟化氢的排放到空气通过粘土，有时含有氟化物的能力。因此，如果选择含有少量氟化物成分的粘土作为原料，将控制氟化氢的排放过程.。也有一些为了保持电除尘器的除尘效率高，粉尘颗粒的电阻调节到所需的水平。不同的煤种混合，以减少硫的量存在于他们。这种原料管理可以实施，以降低整体杂质，危害大气（“空气污染控制”，1997）。
气中含有很多不同的污染物，包括挥发性有机化合物（VOC）是有机化合物，易挥发，有毒气体和其他气体，其中许多可以导致严重的健康损害，如对脑组织造成不良影响，甚至普通的突变或癌。这些通常控制的三种技术，即吸收，吸附，焚烧或燃烧的实施。这些技术，对温室气体的生产，以及可用于组合或奇异以及。吸收被定义为波运动的过程，在这个过程中能量可以从波传导到通过波的物质.。吸附是一种能力，固体颗粒必须吸引气体分子与表面接触.。焚烧是指将气态元素如VOC等有害气态碳氢化合物、水和二氧化碳化学通过快速氧化过程。还有四分之一个程序在发展，除了这三个，作为一个过程来调节二氧化碳的程度，被称为碳封存。这是一个长期储存的碳粒子在海洋，植物，土壤和地质构造，通常指存储这种碳原子有能力转换成二氧化碳气体，立即生效。这个过程可以通过人为的方式进行，这是人类活动，也可以自然发生。气候变化的某些方面，如大气中二氧化碳的增加已久的问题，本程序实现，通过地球工程学技术和改性利用土地，将确保在空气中的气体的存在将降低到所需的%。地球工程技术通常用于此目的包括碳捕获和存储（森，2014）。

新西兰圣海伦斯奥克兰商学院论文代写：北京的空气污染能治好吗？

Industries like glass melting furnace has the ability to create hydrogen fluoride emission into the air through the clay that sometimes contain certain fluorides. Thus if a type of clay which has minimum amount of fluoride components in it is chosen as a raw material, the hydrogen fluoride emission process will be controlled. There are also examples where in order to maintain the efficiency of electrostatic precipitators at high levels, the electrical resistance of dust particles was regulated to a desired level. Also different coal types are mixed in order to bring down the amount of sulfur present within them. This kind of management of raw materials can be implemented to bring down the overall impurity that harms the atmosphere (“Air Pollution Control”, 1997).

Gas contains a lot of diverse pollutants, including volatile organic compounds (VOC) that is organic compounds that readily evaporate, and various other gaseous air toxics, many of which can cause serious health damages like adverse effects on brain tissue and even generic mutations or cancer. These are generally controlled by the implementation of three techniques, namely, absorption, adsorption and incineration or combustion. These techniques, productive against greenhouse gases as well, can be used in combination or singularly as well. Absorption is defined as a procedure in wave motion, in which energy can be transferred from wave to matter that is travelling through the wave. Adsorption is an ability solid particles have to attract molecules of gases in contact with their surfaces. Incineration is referred to the process of converting gaseous elements like VOC’s and other harmful gaseous hydrocarbons to water and carbon dioxide chemically through rapid oxidation. There is also a fourth procedure in development, in addition to these three, as a process to regulate the degree of carbon dioxide, termed carbon sequestration. This is a long-term storage of carbon particles in the ocean, plants, soil and in geological formations, typically referring storage of such kind of carbons that have capabilities to convert to carbon dioxide gas with immediate effect. This procedure can be carried out through anthropogenic manner that is human activities, and can happen naturally as well. Certain aspects of climate change, like increment of carbon dioxide in the atmosphere has had been a concern for long, and implementation of this procedure, through geoengineering techniques and modified use of land, will ensure that the presence of the gas in the air will be decreased to the desired percent. The geoengineering techniques commonly in use for this purpose include carbon capture and storage (Nathanson, 2014).

新西兰奥塔哥大学论文代写：贝尔斯登

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新西兰奥塔哥大学论文代写：贝尔斯登

对于一家投资银行来说，流动性比传统的制造业或分销业务更为重要。从给出的信息，可以说，贝尔斯登的资产很小的一部分投资于次级抵押贷款市场。在崩溃的时候，情况是相似的。它已被提到，由于担心流动性问题，贝尔斯登的股价不断下跌，最终被估值2美元。价格下跌与恐惧是否熊将能够偿还的价值。
上述讨论清楚地表明，流动性的市场知觉是非常重要的投资银行相比，制造或分销业务。投资银行不向银行的零售存款筹集资金。而投资银行的资金来源是长期债务、银行间市场和股权。如前所述，贝尔斯登有极少量的资产进行投资。银行间市场的资金通常是短期的。这使得长期债务资金的主要来源（多伊尔，2009）。然而，这并不是更多的长期债务，因为大部分的债务涉及偿还。因此，流动性要高，以满足长期债务的需求也保证了足够的缓冲，有投资，采取适当的决策，有利于利益相关者对公司的兴趣。此外，公司持有的资产和所采用的债务之间存在巨大的不匹配。这种不匹配要求公司的流动性。
另一方面，在制造业和分销业务的情况下，资金是通过公平和长期的债务，有一致的和统一的现金流量与他们联系在一起的。在这种情况下，只要业务运营产生现金，就没有问题。而在投资业务的情况下，一切都与银行的流动性，即银行的产品，即业务涉及融资。据了解，在制造业，该业务将产生现金，而不是涉及现金。

新西兰奥塔哥大学论文代写：贝尔斯登

Market perception of liquidity is certainly more important for an investment bank than it is for a traditional manufacturing or distribution business. Considering the given information, it can be said that very small portion of the assets of Bear Stearns was invested in the subprime mortgage market. The situation was similar at the time of collapse. It has been mentioned that the fearing the liquidity issues the share price of Bear Stearns kept falling which was ultimately valued at $2. The prices fell with the fear whether Bears will be able to pay back the value.

The above discussion clearly highlights that the market perception of liquidity is much important for investment bank in comparison to the manufacturing or distribution business. The investment banks do not raise money from retail deposits made into the bank. Rather sources of funding for investment banks are long term debts, interbank markets and the equity. As mentioned earlier, Bear Stearns had very small amount of assets that were invested. The interbank markets funding is usually short term. This leaves long term debt as the primary source of funding (Doyle, 2009a). However, this is not more of long term debt as most of the debts involve repayment. Thus the liquidity should be high so as to meet the needs of the long term debts also to ensure that the sufficient cushion is there for reinvestment and taking suitable decisions that favor the stakeholders’ interest in the company. Further, there is huge mismatch between the assets held by the company and the debt employed. This mismatch calls for liquidity of the firms.

On the other hand, in case of manufacturing and distribution business, the funding is done by equity and long term debts that have consistent and uniform cash flows associated with them. In such cases as long as the business operations generate cash there is not issue. While in case of investment business everything is linked to liquidity of banks as the products of the banks i.e. operations involve financing. It is understood in the manufacturing business that the operations will generate cash rather than involving cash.

美国论文抄袭：汇率波动

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美国论文抄袭：汇率波动

一个评价性的15天，虚拟交易的外汇帮助我了解，购买和销售一个或另一种货币，并从汇率微分中获利不是一个虚构的任务，它是分析和科学。我可以观察到，汇率的变化实际上是多种因素的混合，这有助于我了解我在外汇市场上经历的损失或收益的原因，主要是由于市场的汇率波动。
1、通货膨胀的差异：我收到的收益和损失，而在日元交易。这是由于这一主要原因，这表明，具有较低的通胀率是容易表现在货币价值上升的国家，其购买力/功率应为其他货币的比例增加（道格拉斯、Pontikis和lovrencic，2013）。在我的交易分析中，我能够从一个研究观察到，日本的通货膨胀率是相当高的，最终导致了日本元的衰落，从而导致损失的澳大利亚。
2、利率的差异：利率、通货膨胀率和汇率是紧密相连的。利率操纵使央行控制通胀和汇率、利率的影响和改变国家通货膨胀和货币价值。更高的利率为经济提供了一个更高的回报，在关系到其他国家提供的回报率。因此，它作为一种刺激，以吸引外国资本，从而导致汇率的上升。值得一提的是，更高的利率的影响降低了，如果该国的通货膨胀相对高于其他因素，或如果任何其他因素导致货币汇率下降（伯曼，2013）。
的损失，我在日本元和美国元的货币，主要是由于这一因素。已经观察到，在美国的利率是相当低于澳大利亚，这已经推高了货币，而日元走了。

美国论文抄袭：汇率波动

An evaluative 15 day , virtual trading of foreign currencies helped me understand that buying and selling one or the other currency and making a profit out of the exchange rate differential is not a fictitious task, it is analytical and scientific. I could observe that, the change in rate is actually a blend of multiple factors, which helped me to understand the reason for the losses or gains experienced by me in the foreign exchange market primarily due to the exchange rate fluctuations in the market.
1. Differential in Inflation: I received gains as well as losses while as was trading in Japanese Yen. This was due to this major reason which establishes that, a country which has a lower inflation rate is prone to demonstrate a rise in the currency values, as its purchasing capacity/power shall be increased in proportion to other currencies (Douglas, Pontikis and Lovrencic, 2013). During the analysis of my transaction I was able to observe from a study that the inflation rate for Japan was quite higher than of Australia which ultimately led to the downfall in the rate of Japanese Yuan and thus leading towards loss.
2. Differential in interest rates: Interest rate, inflation and exchange rates are closely interlinked. A manipulation in interest rates empowers central bank to control both inflation and exchange rates, and changing the rate of interest effects the state of inflation and currency values. A higher rate of interest offers lenders in an economy a higher return in relation to the return offered by other countries. Therefore, it serves as a stimulus to attract foreign capital and thus causing the rise in the exchange rate. It is, worth mentioning that the impact of higher rates is reduced, if the inflation of the country is comparatively higher than others, or if any other factor causes the currency rates to go down (Berman, 2013).
The loss suffered by me in the Japanese Yuan and US dollar currency, was majorly due to this factor. It has been observed that the interest rates in USA are quite less than Australia and this has pushed the currency higher while Japanese Yen went downwards.

新西兰奥克兰大学论文代写：全球化

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新西兰奥克兰大学论文代写：全球化

在国内市场的大多数粮食价格较高时，与全球市场相比。对城乡收入差距的国内粮食价格仍在考虑虽然低。因此，为了提高国内价格，而不是降低那些下跌的政府试图改变粮食分配和采购系统。在这样的条件下，中国经济很难想到开放农业市场非常迅速。只要工业化能吸引大多数当前的农民脱离农业，从长远来看增加进口是一个政策选择。
它已经在进行的研究说，中国将失去大约1921万个工作岗位，如果放开所有的农业市场看到；这约占当前农业就业46.2%。对于食品安全的关注是唯一的原因，中国决定选择自力更生的政策在农业部门。在1960年代初的粮食禁运和饥荒的情况下，说服政策制定者考虑到农业全球化政策是政治上的困难。
可以说，许多挑战是由全球化的过程所构成的，同时它也有许多不同的方面。然而，有许多国家必须面对的风险，这是非常困难的管理，因为他们涉及到他们在全球市场和全球经济的注册。其中的一样直接的影响是，全球化进程引发的政治风险，加剧了不平等，它也有助于扩大社会分歧现在已经。与相同的主要挑战是要确保有一个有序的变化，以更少的寻租，更具竞争力和经济系统的基础上更容易获得的社会资产，如健康和教育的规则。从以上的讨论可以看出，尽管全球化会对中国经济的一些积极的作用但同时也有一些负面影响，影响了他们的经济很差，有一些可能的因素可以帮助如果全球化是坚持中国。

新西兰奥克兰大学论文代写：全球化

In domestic market majority of the prices of the grain are higher when compared with the global market. Under the consideration of the rural-urban income disparity such prices of domestic grain are still though low. So as to raise the domestic prices instead of lowering those down the government tried to change the grain distribution and procurement system. In conditions like these, it is very difficult for the Chinese economy to think of opening the agriculture market very rapidly. As long as industrialization could draw majority of current farmers out of the agriculture, increase imports in long run is a policy option.

It has been seen in one of the study conducted which said that the China would lose about 19.21 million jobs if it liberalizes all its agriculture market; this accounts for about 46.2% of the current farming employment. The concern regarding the food security is the only reason why China decided to select self-reliance policy in agricultural sector. It is politically difficult to convince the policy makers to take into consideration the agricultural globalization policy with the recent cases of grain embargo and famine in the early 1960’s.

It could be said in conclusion that many challenges are posed by the process of globalization and at the same time it has many variant facets. However, there are many nations who have to face the risk which are very difficult to manage as they related to their incorporation in the global markets and global economy. One of the immediate impacts of the same is that the process of globalization raises the political risks, aggravates inequality and it also contributes in widening the social cleavages which are already present. The major challenge associated with the same is to make sure that there exists an orderly change to less rent-seeking, more competitive and economy systems based on rules with more readily access to the social assets like health and education. From the discussion above, it could also be seen that even though globalization would have had several positive effect on the Chinese economy but at the same time there are some negative impacts which have affected their economy badly and there are some probable factors which could assist if globalization is persist in China.

 

新西兰旺阿努伊论文代写：欧债危机

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新西兰旺阿努伊论文代写：欧债危机

希腊是第一个意识到，它没有钱支付利息以及本金，因此将不得不拖欠他们的付款（布朗，2012）。
其他欧猪国家，有大量的债务由意大利政府采取。债务占整个意大利GDP的百分之125。在意大利方面的量不是最高但其债务占GDP比重很高，大部分的贷款是在政府部门（De Santis，2012）。
因此所有的欧猪五国国家支出失控并安装巨大的债务没有任何公司的收入来源为这些国家。
欧元的存在，德国成为全球最顶尖的出口商之一。德国超过中国，是世界上最大的出口国。随着欧元的形成，它帮助德国向欧洲其他国家出售商品。德国的主要优势是，没有货币波动的国家。因此，唯一重要的是它生产的商品的成本
德国已经以其产品和在欧洲联盟，它有最好的生产商品。德国的成本效率是巨大的，它是欧洲国家中最好的。因此，德国成为出口国，许多国家开始从德国进口。作为货币也同样有更少的麻烦，加上没有货币波动。只是举一个例子，德国是30%个更具成本效益的希腊。因此，希腊进口的比出口到其他国家的两倍多。
德国出口上升的另一个原因是，银行向这些国家提供了一个非常低的利率的贷款。还因为有一个单一的货币，它很好的德国银行。

新西兰旺阿努伊论文代写：欧债危机

Greece was the first nation to realize that it had no money to pay the interest as well as the principal and thus would have to default on their payments (Brown, 2012).
For other PIIGS nation, there was huge amount of debt taken by the Italy government. The debt stood at the 125 percent of the whole GDP of Italy. In terms of the amount Italy was not the highest but its debt proportion to GDP was very high and most of the borrowings was in government sector (De Santis, 2012).
Thus all the PIIGS nations were spending uncontrollably and were mounting huge debts without any firm source of revenue for these nations.
Post the existence of Euro, Germany became one of the top exporters across the globe. Germany overtook China and is the largest exporter in the world. As the euro was formed, it helped the Germany to sell the goods to the other European nations. The main advantage for Germany was that there were no currency fluctuations for the nations. Thus the only thing which mattered was the cost at which it produced the goods
Germany was already known for its products and in the European Union it has the best production of goods. The cost efficiency for Germany was huge and it was the best among the European nations. Thus Germany became the exporter and many nations started importing from Germany. As the currency was also same there were fewer hassles plus no currency fluctuations. Just to give an example, Germany was 30% more cost efficient that Greece. Thus Greece imported more than the double goods it exported to other nations.
Another reason for the rising exports of Germany was that the banks provided the loans to the nations at a very lower interest rate. Also since there was a single currency it worked well for the German banks.

新西兰科罗曼德尔论文代写：股票

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新西兰科罗曼德尔论文代写：股票

强烈的形式提出,股票价格包含所有的信息访问的股票组成的公共以及私人信息。因此,如果市场是强式有效的,那么即使是股东与内幕信息不能受益不寻常的利润。这种形式的测试集中在那些有盈余信息的股东群体。第一个是等内部人士的高管获得洞察公司的未来。证交会规定禁止内部人士使用此信息来实现异常回报。第二是外汇专家,可以获得更高的利润与特定顺序的信息。第三可以指导投资者的股票分析师给予专家意见,以实现利润高于正常。最后是机构资金管理者通常适用于共同基金和机构账户已经建立,他们不执行不断根据整体市场标准

使市场效率,投资者必须相信市场是无效的,因为价格也许不能表达所有信息。这是因为股价取决于未来现金流,和对未来的信息是模糊的。例如,当身份不明的未来现金流,一个不可预知的坏交易可能导致股票价格突然下降,它可能表明,长期前景更糟。由于这个价格可以比潜在不稳定的股息,而非理性行为的客户。不稳定的股票价格也可以在经济衰退因为经济衰退增加小灾难的可能性也会影响未来的股息和股票价格将大幅波动,投资者知道这个。

为了保持市场有效的投资策略设想利用效率低下。可访问性和成本信息必须及时向投资者常见。投资者应利用低效率利用资金,因为他们根据有效市场的假设可能消失。

新西兰科罗曼德尔论文代写：股票

The strong form proposes that the stock prices comprise all the information accessible about the stock comprising the public as well as private information. Therefore if a market is strong form efficient, then even the stockholders with insider information cannot take benefit to make unusual profits. The tests for this form focus among those shareholder groups who have surplus information. First one is the insiders such as senior executives who have access insight into company’s future. SEC regulations prohibit insiders to use this information to attain anomalous returns. Second are the exchange specialists that can achieve higher profits with particular information about the order. Third are the equity analysts who can guide an investor by giving expert opinion to achieve profits higher than normal. Last are the institutional money managers who typically works for mutual funds and institutional accounts and it has been established that they do not perform steadily according to the overall market standard
To make the market efficient, investors must believe that the market is ineffective because prices cannot perhaps express all information. This is because a share price depends upon future cash flows, and information about the future is vague. For example, when future cash flows are unidentified, an unpredictably bad trading can cause a share price to drop suddenly and it could indicate that long-term prospects are worse. Due to this prices can be more unstable than underlying dividends, without irrational behaviour of customer. Unstable stock prices can also be high in a recession because economic downturns increase the small possibility of a disaster which will affect future dividends and the share prices also will fluctuate aggressively when investors came to know about this.
In order to keep a market efficient investment strategies envisioned to take advantage of inefficiencies. Accessibility and cost information must be commonly available to investors in a timely manner. Investors should take advantage of inefficiency by utilizing funds because they may disappear according to the hypothesis of efficient market.

澳洲奥尔伯里论文代写：反思

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澳洲奥尔伯里论文代写：反思

思想政治教育领导了解事情的方式，可以在一个更好的方式做。在经历作为护士回家，有很多时候，我觉得我不能做得比我已经做了，但通过研讨会，我意识到，有几种方法来做一个单一的任务，一个可以更好地执行任务，通过使用其他不同的方式做任务。团队合作的重要性在很大程度上是通过这个练习来学习的。这并不是说我不知道团队合作的重要性，但缺乏它可以使这样的区别是一件事，不是在我的知识。随着这一，有效的沟通和团队合作的重要性，在医疗保健提供的是我学到的最。我认为我将是一个更好的团队球员与有效的沟通，我认为，这些项目应该包括一个示范性的团队以及团队执行任务可以比较。
病人的心理健康恶化，战斗的勇气下降。与病人的另一社会问题是她对工作人员的信心恶化，治疗她作为结果是不利于。良好的团队合作，确保更好的病人护理提供在较短的时间内具有更多的有效性和效率。其他护理责任包括团队内的有效沟通。有团队需要清楚地相互沟通，就他们所需要的职责和他们将履行职责的方式。

澳洲奥尔伯里论文代写：反思

The IPE led to know about the way things can be done in a better way. During the experience as nurse back home, there are many times when I felt I could not done better than I already had done but going through the workshop I realized that there are several ways of doing a single task and one can perform a task better by using other different ways of doing task. The importance of teamwork is learnt to a great extent through this exercise. It is not that I am not aware of the importance of the teamwork but the lack of it can make such a difference is a thing that was not in my knowledge. Along with that, the importance of effective communication and teamwork over the health care provided is what I learnt the most. I think that I would be a better team player with effective communication and I suggest that these projects should include an exemplary team as well to which the team performing the task can compare.

The patient’s mental health deteriorates and the courage to fight gets down. The other social issue attached with the patients is her deteriorating confidence over the staff, treating her as the results are not coming in favour. The good teamwork ensures better patient care provided in shorter period of time with more effectiveness and efficiency. The other nursing responsibility includes effective communication within the team. There team needs to communicate clearly with each other regarding the duties they need to perform and the way they will perform the duties.                   

 

新西兰皇后镇论文代写：安然丑闻

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新西兰皇后镇论文代写：安然丑闻

公司的雇员与其他公司签订了罢工的交易，而不太注意未来的现金流量。这是这样做的，他们可以有一个很好的绩效考核，并获得丰厚的奖金奖励。该公司支付了巨大的注意力，以提高股票的价格，不论如何，这是用来这样做的。公司已将股票代码几乎到处都可以看到所有的员工，他们会开始提高股票价格。公司表现出虚高的收益，从而提高股票价格。该公司相信，保持员工快乐并因此开始分配股份，员工自己只在原始思维（咖啡小，2003）。
安然被认为有最好的财务风险管理工具。长期固定的承诺予以对冲，使公司在价格异常波动的未来。本公司使用衍生工具肆意使用，并使用相同的专用实体。有这么多的特殊用途的实体，在现实中，该公司是对冲风险，对一个特殊用途的实体，这些实体并没有真正存在。
为公司的整体失败的另一个原因是，审计事务所进行审计的公司而毫无根据的标准。审计事务所叫Arthur Anderson，收到了大量来自公司的审计和咨询服务。后来据说Arthur Anderson要么缺乏专业知识来进行审计的公司或缺乏专业知识复习特殊实体、衍生品等进行安然（布拉顿，2001）。
安然聘请的会计师是他们领域中最好的会计师。这些会计师是会计人员在制定会计准则与财务会计准则委员会中发挥了重要作用。这些会计师主要看在一般公认会计原则的漏洞，试图拯救安然的钱。有几个操作，以增加公司的收入，这将进一步有助于提高股票价格（咖啡小，2003）。
后来得知乔林是错误的，Arthur Anderson删除了将近三万的电子邮件和有切碎的几个文件为掩盖犯罪。

新西兰皇后镇论文代写：安然丑闻

The employees in the company started striking deals with other companies without paying much attention to the future cash flows. This was done so that they could have a good performance review and to get rewarded with fat bonuses. The company paid huge attention towards increasing the prices of the stocks irrespective of the ways which were used to do so. The company has placed stock tickers almost everywhere which would be seen by all the employees and they would start working towards increasing the stock prices. The company showed inflated earnings so as to increase the stock prices. The company believed in keeping its employees happy and hence started allotting shares to them so that the employees engaged themselves only in original thinking (Coffee Jr., 2003).
Enron was believed to have the best financial risk management tool. The long term fixed commitments were to be hedged so as to equip the company against the abnormal fluctuation of prices in future. The company used derivatives recklessly and used special purpose entities for the same. There were so many special purpose entities that in reality the company was hedging risk against one of the special purpose entities only and these entities did not really exist.
Another reason for the company’s overall failure was that the audit firm which applied baseless standards while auditing the company. The audit firm named Arthur Anderson, received a hefty amount from the company for the audit and consulting services. Later it was believed that Arthur Anderson either lacked to expertise to carry out audit for a company or it lacked the expertise to review the special entities, derivatives etc which were used by Enron (Bratton, 2001).
The accountants which were hired by Enron were the best ones in their field. These accountants were the accountants who had played a vital role in developing accounting rules with the Financial Accounting Standards Board. These accountants majorly looked for the loopholes in the Generally Accepted Accounting principles and tried to save Enron’s money. There were several manipulations made so as to increase company’s earning which would further help in increasing the share prices (Coffee Jr., 2003).
Later when it was known that Anderson was at fault, the Arthur Anderson deleted nearly thirty thousand emails and had shredded several documents as a cover up against the crime.

新西兰汉默泉论文代写：公允价值会计

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新西兰汉默泉论文代写：公允价值会计

尽管有这么多的优势和质量的公允价值会计是不被接受的所有和一些有他们对系统的保留。有与公允价值会计的许多问题是证人的2008次级市场的流动性情况下的资产定价中发挥了主要作用通过公允价值会计期间（Harris & Muller，1999）。
另一个问题是，公允价值的定义不是很明确，可能存在的误解或很难验证值的计算采用公允价值会计。如果管理计算公允价值就可以在管理计算公允价值的能力也就很难理解和验证管理层使用的假设是否恰当。管理能力和他们的意图可能是使用公允价值会计的一大缺陷。管理层必须遵循的准则，但他们有权力作出某些假设，这可能会导致偏离什么应该是适当的价值。
也有关注，资产的公允价值计算可能反映在价值观而圆的公允价值会计信息的准备以便用户对报表可以作出适当的决定，这是基于实体经济价值的财务报表的主要目的。
计量资产的公允价值的范围如下：
被公司分类为出售的资产。这种分类应根据国际财务报告准则5。
资产是生物的和与农业有关的资产。
•资产受到勘探以及根据IFRS 6的评价。
对天然气、石油等矿物储量的权利。
对PPE的资产，用于开发和维护在三点下方都包括在PPE提到的资产。
对于初始确认该资产以成本记录。然而，在最初的确认后，再估价模型用来评估资产。

新西兰汉默泉论文代写：公允价值会计

Despite having so many advantages and quality fair value accounting is not accepted by all and some have their reservations about the system. There are many issues with the fair value account as it was witnesses during the 2008 subprime case where market illiquidity played a major role in the pricing of the asset through fair value accounting (Harris & Muller, 1999).
Other issue is that the definition of fair value is not very clear and there are chances of misinterpretation or it becomes difficult to verify the values calculated using the fair value accounting. If the management calculates the fair value then there can be apprehensions on the ability of the management to calculate the fair value and also it becomes difficult to verify whether the assumption used by management are appropriate or not. Management competence and their intentions can be a major flaw in using the fair value accounting. Management has to follow the guidelines but they have the power to make certain assumptions and this can lead to deviation from what should be the appropriate value.
Also there is concern of that the calculation of the fair value of the assets may reflect circularity in the values whereas the main aim of the fair value accounting to prepare the financial statements which have information so that users of the statements can make appropriate decisions which are based on the economic value of the entity.
The scope of measuring the fair value of the assets is as given below:
• Assets which are classified by the firm as held for sale. This classification should be according to IFRS 5.
• Assets which are biological and related to the agriculture.
• Assets which come under exploration as well as evaluation according to the IFRS 6.
• Rights over reserves of minerals like natural gas, oil.
For the PPE the assets which are used to develop and maintain the assets mentioned in the below three points are included in the PPE.
For the initial recognition the asset is recorded at cost. However post the initial recognition the Revaluation model is used to value the asset.

新西兰汉米尔顿论文代写：财务规划

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新西兰汉米尔顿论文代写：财务规划

现代企业的另一方面有了更多的灵活性，但可以更负责任。管理者形成的复合企业核心否则单位不曾多目的只有一个企业联盟单位。
这种结构增加了许多过程级的优势。管理是联系在一起的，生产，购买和分配单位是协调的。跨单位的过程管理变得更容易，整体运营成本降低。一旦一组经理安排的单位，它也变得更容易将单位的业务活动。新的进程来定义的结构变化，改变的方式生产和分配过程之前工作。
直接和间接成本：在生产和分配的背景下，可以有直接和间接成本的过程中产生的。直接成本是指那些可以追溯到一个特定的成本对象（拉里和asllani，2013）。它可以是人力资源的工资，每单位的成本是生产一个对象所需的对象x，等等。一个间接成本是一个不能准确估计的。这些成本可能涉及许多不同的成本对象内部或可能依赖于进程可能会改变成本升值或贬值（美国，2014）。工厂保险，一个楼层主管的工资，可能会根据工作时间等，是间接成本。直接成本可以计划，但是间接成本只能在最好的估计。大部分的运营成本可能会发生由于间接成本（希尔顿，1994）。直接成本往往是利用财务规划。策略和更多的可以控制他们，并可以实现相应的，但是间接成本往往是作为一点，可以在最好的近似，然后控制。他们不能被淘汰，不能完全计划。

新西兰汉米尔顿论文代写：财务规划

Modern business enterprises on the other hand had more flexibility, and yet could be more accountable. Managers formed the core of this multiunit enterprises as otherwise the units would not have served much purpose as only a federation of business units.
This structure added many process level advantages. Administration was linked such that producing, buying and distribution units were coordinated. Process management across units became easier and the overall operational costs were reduced. Once a group of managers were arranged for the units, it also became easier to internalize the activities of the business units. Newer processes came to be defined for the structure changes which were to change the way production and distribution processes worked before.

Direct and Indirect Costs: In the context of production and distributions, there can be both direct and indirect costs incurred on a process. Direct costs are those that can be traced to a particular cost object (Lari & Asllani, 2013). It could be the salary for a human resource, the cost per unit an object X is required for producing an object Y, etc. An indirect cost is one that cannot be accurately estimated. These are costs that might involve many different cost objects internally or might be dependent on processes that could change the cost appreciation or depreciation (Rodrigue, 2014). Factory insurance, an on-floor supervisor salary that might be counted based on the work hours, etc. are indirect costs. The direct costs can be planned for; however indirect costs can at best be estimated only. Most of the operational costs overhead might occur because of the indirect costs (Hilton, 1994). Direct costs are often made use of financial planning. Strategies’ and more can be made to control them and can be implemented accordingly, however indirect costs are often presented as something that can at best be approximated and then controlled. They cannot be eliminated and cannot be planned for completely.