The settling of the Islam in the Southeast Asia was an extension from the coastal India

The settling of the Islam in the Southeast Asia was an augmentation from the beach front India Brokers and mariners from the Arab cause used to visit the ports of Southeast. This was before they changed over into Islam. Exchange men of the Indian starting point procured the Islamic culture from their place of source. The way of life received by these exchange men was spread to different zones of the Southeast Asia. A way was shaped because of the breakdown of the Buddhist exchanging empire.Advertising We will compose a custom article test on The settling of the Islam in the Southeast Asia was an augmentation from the seaside India explicitly for you for just $16.05 $11/page Learn More This occurred during the thirteenth century and took into account greater development into the locale. In the south Asia, the transformation of the Indians to Islam began in the seventh century. By the thirteenth century, the Islam had spread well however didn’t oversee supplanting Hinduism in India. These two religions stayed at uncomfortable harmony. At the underlying phases of the prese ntation of Muslim in India there were clashes between strict clashes. The exchange men used to go for significant distances during their tasks. They had risen before the Chinese or the Indian strict impacts. Additionally the legislative issues had not gotten any opportunity to have impact. This was during the beginning the Christian time frame. As of now vessels and exchange had a great deal of impact the south china social orders. The vessels showed up in many ancient rarities and in many pontoon internment ceremonies. They additionally showed up in other Southeast Asian social settings. Indeed, even presently the vessel image shows up in numerous archeological locales of the Peninsula. This is in relationship with bronze and iron relics. These have a portrayal of the remaining parts of vessels utilized in the south china Asia. As indicated by the exploration completed in the first thousand years there have been exchange designs that has been occurring between the Indian shore and the Southeast Asian. The development of the Choson administration was based on neo-Confucianism This had a mix of a solid political philosophy. It has a commonsense morals that demanded the importance of the family. Neo-Confucianism restricted Buddhism. This is on the grounds that the priests relinquished their families. Additionally, they kept up exacting chastity. Likewise, they were dismissed by the educated people. Priests were arranged in a similar class with the workers. They were not allowed to go to the capital city. This was regarding the social definition. During the difficult circumstances, Buddhism turned out to be totally sidelined During this time the Buddhist used their antagonistic conditions. They accepted it as an open door to organize a blended perspective.Advertising Looking for exposition on asian? We should check whether we can support you! Get your first paper with 15% OFF Learn More This was utilized to accommodate the philosophical clashes among neo-Confucia nism. It was asserted that Buddhism had an instructing that offered opportunities to people to seek after various degrees of training. This is as indicated by their capacity to the legitimacy creation of the typical people. Kihwa had an expectation to show the predominance of the Buddhist instructing. The lessons grasp a comprehensiveness that includes a wide range of individuals. This is as opposed to the soteriology of Confucianism.

Film coursework Essay Example | Topics and Well Written Essays - 2500 words

Film coursework - Essay Example The most intriguing part of Braudy and Cohen’s Film Theory and Criticism (sixth version), is the conversation of the female characters and their setting in the Horror films (Braudy and Cohen, 2004 p36). The contention introduced here is that; in spite of the introduction of ladies under a tricky picture, â€Å"the crowd response may either sabotage it or undercut it† (Braudy and Cohen, 2004 p27). The thought is fascinating as in, the contention demonstrates that notwithstanding indicating ladies as awful in the Horror film, individuals are not liable to purchase the thought, or regardless of whether they would need to do it, they will even now sabotage the awful picture as depicted by the film, or if nothing else debilitate the reality of the awful picture introduced about ladies, in their understanding (Storrs and Tyrrell, 2008 19). There are a few reasons that can underline this contention. To start with, ladies are accepted to be individuals from the more vulnerable sexual orientation, as indicated by sex generalizations. In this manner, their picture in the brains of the individuals, for the most part the crowd, is that of frail people, who are not legitimately angry and destructive, implying that they are consistently liable to being ruled over by their male partners (Merrell, 1985 p23). This being the situation, it accordingly turns out to be difficult to persuade the psyches and the impression of the individuals that ladies are equipped for being amazingly perilous and destructive, as could be painted by the awful picture about them in the Horror film. While it is watched and for the most part concurred that ladies are equipped for some things, including being malevolent and fit for making hurt others, it is as yet not persuading that they are incredibly destructive, to the degree of fitting into the terrible picture depicted in the Horror motion pictures (Eberwein, 1979 p44). Along these lines, individuals will in general either sabotage t he terrible picture that is depicted of them, or if nothing else debilitate its earnestness. Also, the female idea has consistently painted ladies as the people in question, instead of the offenders or the oppressors (Barsam, 1976 p12). This makes it incredibly hard to convince the psyches of the crowd that ladies are fit for causing the extraordinary mischief related with blood and gore movies, since such is relied upon to have them as the people in question. Thusly, any depiction to the opposite can only with significant effort convince the psyche of the crowd (Andrew, 1989 p37). In spite of the Braudy and Cohen’s contention being created back in the year 2004, it has its actual pertinence well past the not so distant. To finish up, an inquiry emerges; what can the future Horror movie producers gain from the Braudy and Cohen’s hypothesis, with respect to women’s job in the thriller? The future persuading power regarding the Horror film is secured in the depict ion of ladies as the people in question, and not the opposite. Bit of Work Two: The scene Analysis In this examination, through applying the semiotic hypothesis, I will dissect the post wedding scene in the Me, Myself and Irene (2000) film, where Charlie (Jim Carrey), has quite recently married Layla (Traylor Howard), in a wedding function went to by his associates, who are state cops of Rhodes Island (Jacobs, Farrelly, Cerrone, Farrelly and Carrey, 2000 p68). After their marriage, Charlie and Layla are carried in a limousine by a diminutive person dark American driver, Shonte (Tony Cox), who is irritated by Charlie’

Human Resource Management of Sonoko Company

Human Resource Management of Sonoko Company Sonoko’s Strategic Strengths and Weaknesses Strengths Sonoko is a settled firm that has been operational for a significant period. The accomplishment of the organization as far as benefits in early years has seen it build up a solid corporate convention and culture. The accomplishment of the HR capacity and the executives in the previous years when the organization was performing admirably can in any case be imitated and drilled later on to duplicate the positive performance.Advertising We will compose a custom contextual analysis test on Human Resource Management of Sonoko Company explicitly for you for just $16.05 $11/page Learn More With the decentralization of the firm’s HR work, Sonoko has a significant number of HR specialists inside its positions who help in overseeing and running the firm’s various HR divisions. These specialists can all in all be of significance to the firm, especially when trying to orchestrate and solidify the firm’s HR work. Ba cking of SHRM activity SHRM demands the compatibility of a corporate culture that lines up with the authoritative targets. Hence, SHRM will help in ingraining a culture that supports the gainful past among Sonoco laborers. Similarly, it will build up new and developing patterns that can be joined into the corporate culture, and which help in actualizing the firm’s objective. SHRM will empower the firm to adequately plan and handle its inward HR needs. Various divisions may require distinctive HR consideration, yet which is fit from a corporate perspective. This will help in disposing of examples where laborers in a single division feel dismissed in view of the manner in which their partners in an alternate office are dealt with. Shortcomings The decentralized HR work at the organization was a major soft spot for Sonoko. Despite the fact that decentralization is a positive move that can profit the organization on the off chance that it is very much dealt with, the entire thoug ht was confounded at Sonoko. The divisions built up their own HR capacities and treated each other in a dubious way. The HR capacities were going up against one another, rather than collaborating towards the accomplishment of a shared objective. HR was taken a gander at as a back-room activity that just aided in securing the bleeding edge tasks. The HR tasks are likewise excessively perplexing, wasteful, and exorbitant. The nearness of divisional HR capacities has made the activities of the whole HR capacity to be exacerbated. Fundamentally, the HR work is to a great extent inadequate. The inadequacy, then again, has added to high costs for the company.Advertising Looking for contextual investigation on business financial matters? We should check whether we can support you! Get your first paper with 15% OFF Learn More For example, there is absence of authority progression as elevated staff individuals neglect to convey on their administration jobs. This implies the organization need s to recruit from outside to secure new pioneers, which is a relatively costly exercise inside and out. How SHRM can address the issues SHRM will change the point of view of the HRM work at Sonoko. It will target bringing together the goal of all the divisional HR capacities into a typical corporate goal. Accordingly, regardless of whether the divisions will in any case keep up their different HR works, their motivation will be brought together. The SHRM will wipe out the undesirable intra-authoritative rivalry and rather set up a bringing together factor. The individual HR jobs will likewise stay useful and very much planned towards the benefit of the association. Such useful jobs as preparing, execution the executives, remuneration, and advantage, among others can never be functional if correspondence is non-existent. SHRM won't just restore these useful jobs, however will likewise expand representative fulfillment levels excessively. Cindy Hartley’s key objectives for SHRM Cindy Hartley’s primary target for accomplishing a vital human asset the executives was to make an association that would have a procedure that was completely incorporated. Hartley had acquired an organization whose human asset work was decentralized and, subsequently, less successful in accomplishing positive outcomes. The decentralization was done having any vital favorable position to the organization, yet rather was just being strategic probably. The decentralization brought about the significant organization divisions building up their own free HR capacities which, rather than helping out the other HR works in the different divisions, wound up survey them as contenders and, in this way, neglecting to arrange towards a similar course. In this way, to invert the circumstance at Sonoco as it might have been, and accomplish her proposed SHRM objective, Hartley needed to progress in the direction of coordinating execution the board, improvement, just as progression arranging . These capacities feed off each other, and in this manner they are commonly comprehensive. The objective was to interface them back with the authoritative qualities, culture, just as business targets. This was the main sure way Hartley could have started off her long excursion of accomplishing a SHRM for Sonoco.Advertising We will compose a custom contextual investigation test on Human Resource Management of Sonoko Company explicitly for you for just $16.05 $11/page Learn More The SHRM likewise planned for making the association more hybridized with the end goal that all the divisions would take an interest in executing all the jobs of a HR office. Such jobs incorporate, â€Å"staffing, progression arranging, remuneration, work force projects, and advantages, among numerous others†. Hartley was acquiring a framework where some basic HR jobs were really being seen as unimportant privileges. They were not being considered as significant costs worth being constrained by the org anization. No one was thinking about the significance of HR in driving social outcomes at the organization. Due to the perplexing staff structures, it was hard for the HR work in general to act in a key way to serve Sonoco. The absence of correspondence in the entire set up was having genuine repercussions on the general proficiency of the HR work. For example, the advantages and pay arranging chief would think of new methodologies or projects, which would then be given off to the managerial group. By focusing on an increasingly half breed association, Hartley was looking to build up some type of a divisional HR the executives, which would stay flawless and offer help to the senior supervisors at whatever point they would need support. This infers the new chiefs in the HR division would be in a situation to make the security that is required among organizations and the elements of the corporate human asset duties. What Hartley should try to accomplish in plotting a vital course for the future Hartley’s plotting of a key heading for the future should see her change both the remuneration framework, just as the exhibition the board framework. There is no requirement for these frameworks to be less mechanical and arbitrary. Or maybe, what is significant is that these frameworks become connected, reliable, and ponder all the more precisely the commitment of representatives towards the company’s performance.Advertising Searching for contextual investigation on business financial matters? How about we check whether we can support you! Get your first paper with 15% OFF Find out More Similarly significant for Hartley to consider is the foundation of an improvement procedure for the workers. This is a significant accomplishment towards plotting a vital bearing since it will help with refining further the workers aptitudes, just as help in the advancement of vital abilities that could be inadequate. Another significant accomplishment that would help the plotting of a key heading is setting up a progression arranging process. The pioneers that Sonoco will require to direct it advances later on should originate from inside the organization itself. This ability pool of an association is significant in light of the fact that it tends to the part of manageability. One eminent pattern was the easygoing way wherein progression arranging had been dealt with at the firm. It was contrarily influencing the association over the long haul since representatives who had scaled their profession stepping stools at the organization were neglecting to convey on their administrative j obs. An Outline of the Strategic Agenda Appropriate for Hertley The main activity for Hartley ought to be to work with what she has acquired at the firm. All the key players in the company’s by and large HR capacity ought to contribute in giving info, coordination, just as direction concerning HR. The spotlight ought to be set on adjusting HR goals and wanted outcomes with the ideal culture of the association. Building a cooperative attitude with different directors at the organization is likewise a significant viewpoint worth being considered for the plan. The execution and the general change-over from the present practice will require the HR administrators and supervisors’ commitments at their separate corporate levels. Having a group that talks with one voice will help in accomplishing this goal productively. Hartley ought to constantly look for their perspectives and commitments to make them part of the group. Any restriction from inside ought not be treated as dis obedience, but instead fundamentally considered to benefit the organization. It is similarly significant that Hartley anticipates how to advise the workers on the new changes not out of the ordinary. In any case, this ought to be done at a later stage, when all the challenges have been resolved. The managers will be better put to lead preparing to their particular groups and gather input from them.

Apa Format Essay Samples - What Is It?

Apa Format Essay Samples - What Is It? If You Read Nothing Else Today, Read This Report on Apa Format Essay Samples The introduction ought to be explicit and clear. Thus, your introduction needs to be clear and precise. The coming of the study comprises the overview to the study. For instance, the introduction and the conclusion is going to be provided to you. Writing the essay is nearly always an intimidating undertaking. Persuasion is in the middle of a thriving essay. For some, essay writing may be stressful endeavor, but that should not possibly be the situation. You may hire us for all kinds of essays. As soon as you finish writing your essay, you must incorporate a reference section. The conventional essay consists of many components. As stated earlier here are a few sample outlines for research papers. To assist you kick-start your writing endeavors, you can pick from the samples and templates below to be able to spark off some inspiration and emotions. The absolute most valuable attitude of discovering the proper service to find research paper from, understands that the firm will promise the very good work, and with absolutely free revisions. Part of the evaluation procedure is the quality of your writing, which will give them a notion of your level of expertise. You could also see speech outline. Now you have to make sure to create your other headings and sub-headings have verbs inside them. Introduction has to be written first ut ilize verbs mostly avoid being passive. The introduction is the initial paragraph of the most important body of your paper. Introducing Apa Format Essay Samples Though Times New Roman is the advised font, you may use different fonts if you're instructed to. There are some who are accustomed to use another sort of writing style and format, therefore they might not know about it in detail. Don't forget, any source employed in your essay has to be included in your reference section. Each source is an individual entry divisible into a distinct paragraph. The header ought to be put in the top left side of the webpage. Formatting your essay is just a matter of plugging the ideal information into the perfect locations. All your headings have to be equal in significance or importance of one another. The results section determines the results of the research. On the flip side, it ought not be so broad that some resources would outweigh the info you could squeeze into one paper. Each subsequent page should finally have the right header. Much like in books advertised online, only certain parts of the paper is going to be exposed. You could also see book outline. You could also see presentation outline. Making an APA outline is the very first point to do in developing a structure on what's going to be written in the paper and the way it's written. Mostly your apa research paper outline needs to be composed of four essential segments. The Do's and Don'ts of Apa Format Essay Samples Opportunely, APA format has the exact same requirement. APA papers are often broken into sections. Prior to starting writing your research paper, you should get familiar with the fundamentals and basics of APA format, so you find it possible to make the APA format template seamlessly by yourself . While writing an APA paper may seem to be a confusing or difficult undertaking, it's not really that tough. If you are in doubt about any portion of the requirements, you need to consult the APA Style Guide published for public use on the web. When you are requested to present a testimony or Business Meeting Agenda Template research paper in a particular format, it is imperative to stick to all guidelines. APA style was initially developed in the calendar year 1929.

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Henrik Ibsen s A Doll s House Essay - 1408 Words

Henrik Ibsen’s A Doll’s House is a play that makes tremendous contributions to the rise of international women’s liberation movements. Much significance of the play can be found in the characterization of its female protagonist Nora. In many aspects, Nora has become an iconic character, serving as a source of inspiration to various social and cultural movements. This essay aims to trace the development of Nora’s behavior from a â€Å"female doll† to a â€Å"woman rebel† by focusing on Ibsen’s use of linguistic techniques. First of all, the development of Nora’s personality is portrayed with much intricacy and subtlety. When Nora first appears, she seems childish and impulsive, described by the stage direction as someone who ‘slips the bag of macaroons in her pocket and wipes her mouth’. This occasion in Act I stems from Nora’s actions during a shopping excursion where she secretly eats some macaroons that are forbidden by her husband Torvald. When questioned later by him of her actions; she replies ‘No†¦how could you think that?’ (151) This seemingly insignificant detail reveals the effect Torvald’s intimidation has on Nora and her submission to the rules regulated by him. Nora’s vulnerability is reinforced by the manner in which Torvald speaks to her throughout this conversation, which is reminiscent of a parental figure questioning a young child. ‘Look me straight in the face†¦Didn’t little sweet- tooth just look in at the confectioners’ (151). This image of a guilty child thatShow MoreRelatedHenrik Ibsen s A Doll House1563 Words   |  7 Pages In the play, A Doll House by Henrik Ibsen, the title itself symbolizes the dependent and degraded role of the wife within traditional marriages. Ibsen portrayed the generous nature root into women by society, as well as the significant action of this nature, and lastly the need for them to find their own voice in a world ruled by men. Ibsen wrote this play in 1879, this is the era where women were obedient to men, tend the children until their husband came home, and stood by the Cult of DomesticityRead MoreA Doll s House By Henrik Ibsen1717 Words   |  7 Pagesâ€Å"A Doll, a Partner, and a Change† Social movement of women liberation toward equal rights and independence has been a big subject in human history. It happens not only in Europe but also all over the world. Though making progress, this movement has been advancing slowly and encountered backslashes from time to time. Maybe there is something deeply hidden which the society has not figured out yet, even women themselves. What do women want, freedom or good life? Most of the time, they are notRead MoreA Doll s House By Henrik Ibsen1291 Words   |  6 Pages A Doll s House by Henrik Ibsen, is a play that has been written to withstand all time. In this play Ibsen highlights the importance of women’s rights. During the time period of the play these rights were neglected. Ibsen depicts the role of the woman was to stay at home, raise the children and attend to her husband during the 19th century. Nora is the woman in A Doll House who plays is portrayed as a victim. Michael Meyers said of Henrik Ibsen s plays: The common denominator in many of IbsenRead MoreA Doll s House By Henrik Ibsen1288 Words   |  6 Pages Henrik Ibsen’s A Doll’s House is based in the Victorian society of the 19th century. It assesses the many struggles and hardships that women faced because of marriage â€Å"laws† that were crucial during that time period. The society was male- dominated with no equality. Nora is the protagonist in A Doll’s House and the wife of a man named Torvald. This play is about Nora’s voyage to recognizing her self- determination and independence. She transforms from a traditional, reserved woman to a new, independentRead MoreA Doll s House By Henrik Ibsen1298 Words   |  6 Pagesâ€Å"There is beauty in truth, even if it s painful. Those who lie, twist life so that it looks tasty to the lazy, brilliant to the ignorant, and powerful to the weak. But lies only strengthen our defects. They don t teach anything, help anything, fix anything or cure anything. Nor do they develop one s character, one s mind, one s heart or one s soul.† (Josà © N. Harris). Nora Helmer’s choice to lie and deceive is inappropriate and wrong for women to do to her husband during this time period; itRead MoreA Doll s House By Henrik Ibsen1037 Words   |  5 PagesHenrik Ibsen s A Doll s House is a work of literature genius. This three-act play involves many literary technics that are undermined by the average reader such as the fact that the plot shows the main characters Torvald and his wife Nora live the perfect life. An ironic paradox based around the fact that Nora and Torvald’s relationship is the complete opposite of perfect. Also, bringing upon a conflict as well, appearance versus reality. These little hidden meanings within stories are what areRead MoreA Doll s House : Henrik Ibsen962 Words   |  4 PagesDrama Analysis A Doll’s House (Henrik Ibsen) And Trifles (Susan Glaspell) In comparing both dramas, the overwhelming aspect of convergence between both is the open discussion of gender identity. Both dramas make similar points about what it means to be a woman. Modern society in both dramas is constructed with men holding power over women. This is seen in Trifles in how men like George Henderson and Mr. Hale are myopic. The premise of the drama is how women worry over trifles, and the dismissiveRead MoreA Doll s House By Henrik Ibsen1421 Words   |  6 PagesIn A Doll’s House, Henrik Ibsen examines conventional roles of men and women in the nineteenth century. In the play, Nora exemplifies the conventional feminine standard during that period. She seems to be powerless and confines herself through high standard expectations, demonstrating what the role of a women would be as a wife and mother. The protagonist of A Doll’s House is a woman named Nora Helmer. Ibsen shows how Nora’s design of perfect life gradually transforms when her sec ret unravels. InRead MoreA Doll s House By Henrik Ibsen876 Words   |  4 PagesA Doll’s House by Henrik Ibsen A Doll’s House takes place in the home of Torvald and Nora Helmer. Through conversation with Nora’s good friend Kristine Linde it is revealed that Mr. Helmer was ill around the same time Nora’s father died. Luckily Nora’s father left her enough money that Torvald and Nora could go on a life saving trip to Italy. But the truth comes out when we find out Nora’s father did not leave her a penny. We find out that Nora got a hold of the money through a loan but she signedRead MoreHenrik Ibsen s A Doll House Essay1501 Words   |  7 PagesHenrik Ibsen’s play â€Å"A Doll House† was set in the Victorian era, a time where women were highly respected. Women in this time period did not work, they had nannies to take care of their children and maids to take care of their homes. Many women had no real responsibilities, they spent their time having tea parties and socializing with their friends. Henrik Ibsen dared to show the realism of the Vict orian era while everyone else would only focus on the romantic aspect. In the play, â€Å"A Doll House†

Method of Accounting Cocoa Ltd

Question: Discuss about the Method of Accounting for Cocoa Ltd. Answer: Introduction Ethics is a behavioral aspect that involves study of the circumstances and finding out what is right and what is wrong. Ethics is an important aspect in the field of accounting because test of moral conducts and evaluation of right or wrong is made at various stages in the accounting profession (Onyebuchi, 2011). For example, the accounting standards permit use of different policies; the choice of a particular policy for self interest may be unethical in certain circumstances. The professional accountants owe duty to guide the management in opting accounting policies that meet the standards of ethics. Inculcating the ethical behavior in the accountants and commanding their work so that standards of ethics are not breached has become really important. In the past many big corporations such as Enron, Worldcom, and Tyco doomed to failure because of breaching the principles of ethics in financial reporting (Porter and Norton, 2016). In the context developed above, a case of Cocoa Ltd has been analyzed. This case involves ethical issues in accounting which are the subject matter of discussion in this paper. Further, this paper also highlights the stakeholders the interest of whom will be affected due to the breach of ethical principles in accounting and financial reporting. The entire discussion on ethics and corporate governance will be produced in the context of depreciation accounting which is the central theme of this paper. The relevant provisions of AASB 116 that deals with the matter connected with accounting for depreciation. Ethics and Governance in Accounting The governance implies controlling, directing, and monitoring the activities in an organization. It is the top management in every organization that takes responsibility of implementing the governance system. Implementation of the Governance system is crucial to achieve the organizational goals and objectives (Onyebuchi, 2011). This is the reason that the regulators all around the world has made it obligatory for the companies to have stringent governance mechanism. The activities of the organization in every sphere, either its accounting, marketing, or administration are compulsorily to be directed and monitored by the governance mechanism. It is always perceived that good governance not only helps the organization in meeting out with the legal requirements but it also aids in attaining the business objectives (Akinkoye and Olasanmi, 2014). The good governance emphasizes on balancing the needs of all the stakeholders such as owners, management, customers, suppliers, lenders, government, and the society (Calder, 2008). It should be kept in mind that the advantages of goods governance accrue in the long term. The companies which deviate from the concepts of ethics or does not follow the principles of ethics and governance create hurdles in achieving their vision and mission. The impact of non compliance with the principles of ethics is so severe that it affects all the stakeholders. Failure of the company does not only affect the owners but it affects entire society and economy at large. The bigger the size of the company wider will be impact on the society and the environment (Calder, 2008). Thus, in order to achieve the long term goals, mission, and the vision, the companies should have adequate governance and controlling mechanism. In particular, the activities in the flied of accounting should be guided by the set of rules promulgated by the governance system (Calder, 2008). Further, the professionals in the field of accounting should adhere to the ethical principles and the rules of conduct while discharging their duties. The accountants should comply with the provisions of accounting standards and other regulatory requirements in regard to financial reporting. For instance, in the present case of Cocoa Ltd, the accountant is in ethical dilemma in regard to compliance with requirement of AASB 116 which deals with accounting for depreciation. The AASB 116 provided various methods to charge depreciation on the assets leaving choice of a particular method on the discretion of the entities (Dagwell, Wines, and Lambert, 2011). In this regard, from the ethical view point, it is crucial to note that the method of depreciation selected should be applied consistently and the change should be for appropriate reasons. The appropriateness of the reason is the matter of ethical concern. Depreciation Methods The provisions of AASB 116, Property, Plant, and Equipment state that the entity is free to choose the method of depreciation (AASB 116, 2016). However, whichever method is chosen, it should reflect the pattern of consumption of the expected future benefits that the entity expects from utilization of the asset. The primary methods of charging depreciation are straight line, diminishing value, production units, and sum of years digit method. Each method has its own peculiarities that differ from the other. The straight line method computes equal depreciation for each year throughout the useful life of the asset. In the case of diminishing value method, the depreciation is computed on the written down value each year. Computing the depreciation in this manner leads to heavy charge in the initial years while low charge in the later years (Benesh and Bryant, 2016). Further, the production unit method provides for computation of the depreciation based on expected capacity of the plant or machinery. The computation of depreciation under this method varies from year to year as the units of production vary (Benesh and Bryant, 2016). Apart from these methods, the sum of years digit is also one method that is applied in computing the depreciation. In this method, the depreciation is computed with reference to the sum of years digits. This method is similar to diminishing value method as far as pattern of depreciation charge is concerned. This implies that in this method also the charge of depreciation remains high in the initial years and it reduces down with the efflux of time (Benesh and Bryant, 2016). hus, the accounting standard does not specify as to which method is to be applied for computation of depreciation. However, it makes amply clear that method of depreciation once selected should be applied consistently (AASB 116, 2016). The change in method of depreciation is to be made only when warranted by the circumstances. Further, suitable disclosers in regard to change in the method of depreciation along with quantifying the impact of this change on the financial statements should be given. Current Case of Cocoa Ltd Cocoa Ltd is a company running a large departmental store. The company is having good growth in the profitability in recent years and expects the same to continue for couple of more years. However, the economic forecast for years to come after couple of years does not seem to be promising for the company. The management of the company suspects significant downfall in the profitability of the company after two years. Therefore, the management wants to manipulate the profit in the books of accounts of the current years to reduce it down so that fall in profit in the later years does not appear as a drastic collapse. In this regard, the general manager talks with the accountant of the company to find out a way to manipulate the financial statements. The accountant suggests change in the method of depreciation from straight line to sum of years digit method. The accountant knowing that the change in the method of depreciation is not for justified reasons allows it for personal benefits. This situation raises ethical issues in the accounting process. Findings and Discussion The analysis of the current case of Cocoa Ltd depicts the ethical issues being encountered in the accounting process. In this case the accountant of the company confronts an ethical dilemma when management asks to manipulate the books of accounts. This is the situation where ethical principles come to play. In these situations, the accountant should analyze the issues and test them on the principles of ethics and goods governance. The management is asking to change the method of depreciation from straight line to sum of years digit method. The reason for this change in the method of depreciation is not legitimate because its been sought for manipulating the financial performance. The straight line method of depreciation provides for equal depreciation change in all the years throughout useful life of the asset (Benesh and Bryant, 2016). The company is currently following straight line method of depreciation. On the other hand, sum years digit method provides for higher charge in the initial years of the useful life of the asset (Benesh and Bryant, 2016). Thus, by changing the method from straight line to sum of years digit, the company can increase the depreciation expense which will reduce the net profits of the company. The management is seeking for this collusion to manage profitability of the company in the later years when economic downturn is forecasted. The management wants to show consistency in the profits so that the investments could be kept intact. The investors faith will increase with the company earning consistent profits fighting with the adverse economic situations. Considering the facts of the case, the accountant should bear in mind that changing method of depreciation without a justified cause shall violate the provisions of accounting framework. Here, the accountant should take note that AASB 116 clearly states that the change in the method of depreciation should not be made unless it is evident that the new method will reflect the consumption pattern of the economic benefits from the use of asset more accurately (AASB 116, 2016). Thus, changing the method of depreciation from straight line to sum of years digit method could be justified when there is change in the economic conditions at large scale justifying writing down the value of asset more quickly. Further, the discloser requirements in regard to change in the method of depreciation are also not met. The provisions of AASB 116 specify that the entity should make appropriate disclosers in regard to reasons for change in the method of depreciation and account for it as change in accounting estimate in accordance with AASB 108 (AASB 116, 2016). The AASB 108 requires that the change in accounting estimate should be disclosed separately in the income statement to make the stakeholders aware of such change. However, in the current case, the accountant does not want to disclose it adequately. Here, the concealment of the relevant facts would result in violation of the principles of ethics and governance. Therefore, it is advisable to that disregarding the personal interest the management and the accountant should act fairly and honestly. The effects of violations of the principles of ethics and governance are horrible as has been seen in the past in the cases of Enron, Tyco, and Worldcom (Porter and Norton, 2016). The interest of all the stakeholders is put on risk when the management conducts business affairs unethically. In order to achieve the long term objectives and goals and to safeguard the interest of the investors and lenders it is crucial that the business affairs are being conducted ethically. Thus, the accountant is advised not to assist management in achieving its ulterior motives by giving unethical advice as to change in the method of depreciation. Conclusion The discussion in this paper revolves around the ethical issues being encountered in the accounting profession. Further, the paper also highlights the need for goods governance and its role in meeting ethical issues and challenges. The discussion on ethics and governance has been built on a case study of Cocoa Ltd. This case study involves an issue of change in the method of depreciation and evaluation of this change in the light of ethical principles. Further, the paper addresses the technical aspects of depreciation accounting by explaining the provisions of AASB 116. From the overall discussion, it could be inferred that the change in the method of depreciation in the current case is unethical. The change in method of depreciation from straight line to sum of years digit method for no appropriate reasons is violating the provisions of ethics and good governance. Therefore, in this situation, the accountant is advised not to allow the change in method of depreciation sought by the management. Further, if the management still insists for such change, the accountant should make appropriate discloser in this regard in the financial statements by way of notes to account. References AASB 116. 2016. Property, Plant, and Equipment. 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