Gulf Pharmaceutical Industries (JULPHAR) Essay Example | Topics and Well Written Essays - 2000 words

Gulf Pharmaceutical Industries (JULPHAR) - Essay Example More than 800 products of the company are in the dosage forms, and few are yet to enter the market. The company employs more than 2800 employees around the world (Kapur, 2014). Turnover reported by the company at the end of 2013 was AED 1.36 Billion. The company reported various growth strategies in 2013. It performed a GCC wide review of its functions and operations. The new scientific office was launched across GCC under the new director. Additionally, the company launched its first manufacturing facility in Ethiopia at Addis Ababa (Julphar Extends its Global Footprint, 2015). This facility is a major part of the company’s international expansion objective and a milestone in its history (About Julphar, 2015). The objective of IAS 1 is to provide the organizations with the basis for presentation of general-purpose financial statements. It is to ensure the comparability of the financial statements of the previous periods and the financial statements of the other entities. IAS 1 is applicable to general-purpose financial statements that are prepared in accordance with the international Financial Reporting Standards. General-purpose financial statements are prepared in order to provide information about the financial performance, financial position and cash flow of the entity that is useful to a wide range of users for the purpose of making economic decisions (IAS 1, 2015). To fulfil the objective, financial statements provide the information about an entity’s: IAS 1 states that financial statements must present fairly the financial position, financial performance and cash position of the entity. This means that the entity should faithfully represent the effects of the transactions, events and condition in accordance with the criteria of assets, liabilities, income and expenses as mentioned in the framework. Going Concern: the conceptual framework requires the financial

See instructions below in description Case Study

See instructions below in description - Case Study Example This translates to 75 cents as the per unit variable goods leading to profits of per pack profit of $ 5.50. Despite the high fixed costs the alternative is anticipated to sell the product to increase both market share and improved sales. In addition to this, the firm considers to use coupons and free gifts to promote the cigarette in order to achieve the price cut decision. However, decision is not the best since it is prone to unlikelihood of meeting the targeted price in the market. Variable costs in production may be a challenge in attaining price cuts. It may even make the firm operate at a loss (Nagle, Hogan & Zale, 2014). Philip Morris may consider rebranding its Marlboro cigarettes and market it as a new brand. This may involve changing the brand name, design, flavor and other attributes of the cigarettes to bring a differentiated appeal to the customers and competitors. Changes in the logo, name and flavors of the cigarettes are the key attributes that the firm ought to consider. In addition, its packaging may integrate a colorful wrappings and packets that bring a more attracting appeal to the users. Different flavors may be used to lure different customers to different flavors of choice. On another hand, the firm may consider rebranding its corporate name to shed its name against its rival firms. Price cuts are effective in attracting more users of a commodity. It is a marketing strategy that offers a better chance to a firm that is operating under a large scale. Reducing its prices as compared to its competitors enables the firm selling more and reaching a bigger number of its compelling customers (Clow & Baack, 2012). In such a case, the firm benefits from economies of scale and long-run profits. This technique may be disadvantageous to competing firms as they may be locked out of the market. In addition, it may induce monopoly in an industry that may be not beneficial to

Research design exercise on Domestic burglary Literature review

Research design exercise on Domestic burglary - Literature review Example In handling burglary situations, these facts need to be examined in relation to the facts of the context at hand (Tilley, 1993). When applied to the case at hand, we can identify the increase in assets in the buildings motivates offenders. The increase in student occupancy increases the vulnerable target group drastically. And also, the ease of burglars slipping through the back of the houses makes the student households vulnerable targets. In attempt to deal with these burgaries, Mayhew et al (1976) recommend that there is the need to reduce access and increase risk detection. This therefore forms the framework for the prevention of these student burglaries. In operationalising the research, there is the need to formulate hypotheses. A hypothesis is a tentative statement that is tested for its truthfulness or falsity (Kothari, 2005). So for the ease of doing this research, the objectives will be translated to the following hypotheses: The research will therefore seek to accept or refute these hypotheses. This will form the basis for a choice of either the fixing of gates in the alleyways to impede the escape of burglars and their detection or run a campaign to enable the residents to identify signs of theft and take necessary actions through better security systems like alarms and more secure windows. This will be complemented by data on the total number of residents. This will aid in comparison. Also, the frequency of burglaries must be known. This should show the general picture and also the frequency amongst student households. This data on the numbers of people living in each housing unit can be collected from the housing authorities in the area. Data on burglaries and their frequencies can be attained from the police archives. The next set of data to be collected should be the number of assets each household possesses. This will be complemented

International Accounting Essay Example | Topics and Well Written Essays - 1000 words

International Accounting - Essay Example The objectives of this standard are to give a framework on how to incorporate foreign currency transactions and foreign operations or subsidiaries in the financial statement of the parent company. It also shows how to translate financial statement into presentation currency. The most critical thing in this concept is to determine which exchange rate or rates to use and how to account for the exchange difference in the financial statement. The standard requires the entire initial foreign transaction to be recorded on the bases of the prevailing exchange rate, however, it recognizes the use of average exchange rate to numerous transactions occurring during the year (Doupnik & Perera, 2011). The basis for translation can either be current method or temporal method. Temporal method uses the exchange rate that prevailed when the asset and liabilities were acquired. If the assets are based on historical cost the correct exchange rate to use is also historical. Consequently if liabilities a nd assets are based on current cost the rate to use is also the current one. ... Companies listed in Australia stock exchange reflect the present performance thus, they are the most suitable to influence decision making by stakeholders. With application of IAS 21 it is possible to compare company performance in the two stock exchanges. Companies of the same size in Europe are more profitable than Australian companies simply because exchange rate in ? is higher than â‚ ¬. With financial exchange translation there is either again or a loss in the exchange difference. This component is treated as component of finances in the statement of financial position. Works Cited Books, LLC. (2010). International Accounting Standards:International Financial Reporting Standards, International Public Sector Accounting Standards. Memphis, : Books LLC. Choi, F., & Meek, G. K. (2010). International Accounting. New York: PRENTICE HALL. Doupnik, T., & Perera, H. (2011). International Accounting. New York: McGraw-Hill Companies,Inc.,. Melville, A. (2009). International Financial Re porting. New York: Financial Times/Prentice Hall. Previts, G. (2008). Research in Accounting Regulation, Volume 20. Oxford:

Research design exercise on Domestic burglary Literature review

Research design exercise on Domestic burglary - Literature review Example In handling burglary situations, these facts need to be examined in relation to the facts of the context at hand (Tilley, 1993). When applied to the case at hand, we can identify the increase in assets in the buildings motivates offenders. The increase in student occupancy increases the vulnerable target group drastically. And also, the ease of burglars slipping through the back of the houses makes the student households vulnerable targets. In attempt to deal with these burgaries, Mayhew et al (1976) recommend that there is the need to reduce access and increase risk detection. This therefore forms the framework for the prevention of these student burglaries. In operationalising the research, there is the need to formulate hypotheses. A hypothesis is a tentative statement that is tested for its truthfulness or falsity (Kothari, 2005). So for the ease of doing this research, the objectives will be translated to the following hypotheses: The research will therefore seek to accept or refute these hypotheses. This will form the basis for a choice of either the fixing of gates in the alleyways to impede the escape of burglars and their detection or run a campaign to enable the residents to identify signs of theft and take necessary actions through better security systems like alarms and more secure windows. This will be complemented by data on the total number of residents. This will aid in comparison. Also, the frequency of burglaries must be known. This should show the general picture and also the frequency amongst student households. This data on the numbers of people living in each housing unit can be collected from the housing authorities in the area. Data on burglaries and their frequencies can be attained from the police archives. The next set of data to be collected should be the number of assets each household possesses. This will be complemented

United arab emirates stand agaisnt ISIS Essay Example | Topics and Well Written Essays - 500 words

United arab emirates stand agaisnt ISIS - Essay Example The nation registered a strong condemnation for the terrorist acts and gross human rights violations committed by ISIS (Khaleej Times 1). This included a range of heinous crimes against humanity committed by ISIS like the beheading and killing of Western hostages, genocide of ethnic and religious minorities, violation of political and human rights by ISIS in the territories under its domain and its overall ideology of violence, intolerance and radicalization of Islam. In multiple official communiquà ©s made by the UAE, both to the regional and global media, the Emirate officially labelled and categorized ISIS to be a threat to humanity, a big challenge to regional peace and stability, and a cause of concern that warrants collective international action and commitment (Khaleej Times 1). The UAE also made proactive efforts to muster and influence the international community against the grave threat posed by ISIS, by sponsoring a range of regional meets and opinion making efforts. This included hosting International Centre of Excellence against Violent Extremism and organizing a â€Å"Muslim Council of Elders â€Å"comprising of reputed scholars from many Muslim nations, with the objective of combating the ideological sway commanded by ISIS in the region for the time (Khaleej Times 1). In addition, the UAE pledged an unconditional and committed support to the Western efforts to fight ISIS. UAE is amongst the group of Middle East nations including Saudi Arabia, Qatar, Bahrain and Jordan who are actively participating in the airstrikes against ISIS, led by the US and other Western powers (Khan 1). The UAE also expressed a strong support for the UN Security Council Resolution 2170 aimed at galvanizing international efforts against the war on ISIS (Khaleej Times 1). In addition the Ministry of Foreign Affairs is looking to it that

Coffee Benefits Essay Example for Free

Coffee Benefits Essay Introduction I.I believe there is something special in our little everyday moments, from that first wonderful sip of hot, milky coffee in the morning to those ten stolen minutes of me. II.Not only does coffee taste good, it can stimulate my mind to refresh and relax. III.Coffee stimulates your senses from its caffeine content which stimulates metabolism and supports mental alertness and concentration. IV.Coffee may hydrate you beside its advantage of relaxing. a.Because water is the main ingredient in a cup of coffee, it helps you work towards your daily water needs and is practically free of calories. V.Coffee refreshes you with its wealth of polyphenols. a.Polyphenols are nutrients that help maintain your body in good health over time. VI.Today I would share with you guys about the three major health benefits of coffee coffee and antioxidants, coffee and your mind and coffee and your body. (Transition: Let’s start with the coffee and antioxidants) Body I.Research has shown that a cup of coffee naturally comes with antioxidants, which are really good for you. a.Your body is constantly exposed to particles called free radicals. i.Particles which are caused by factors like exposure to ultraviolet radiation from the sun, environmental pollution, stress and smoking. b.Scientific studies suggest that free radicals can damage your body tissues, affect the ageing process and cause diseases like cataracts, cancer and cardiovascular diseases. c.Antioxidants in your body neutralize the free radicals and protect your body cells from damage. (Transition: Now that you know something about the coffee and antioxidants, let’s look at coffee and your mind) II.Many studies suggest that coffee drinking can improve overall ‘cognitive performance’. a.The cognitive performance which includes important mental skills like perception, attention, memory, problem solving and reaction or response abilities. b.There is some evidence to suggest potential benefits of coffee and caffeine in situations which require increased alertness e.g. night shifts and jet lag. (Transition: Now I have brief about the coffee and your mind. So let’s move to the last) III.Upping Your Physical Performance and weight management aid a.Increasing your capability and capacity for exercise. b.This means that you can keep going at a more intense pace, for a longer period and gain more from your workouts! c.Did you know that a plain black cup of coffee contains a very small amount of calories? i.In fact, coffee may be able to help maintain a healthy weight! Conclusion I.As we have seen, Coffee provides numerous health benefits which are contains antioxidants, improve cognitive performance and physical performance. II.Thus, the next time you drink a cup of coffee, just think of all its benefits! – â€Å"go beyond taste†. Bibliography Books S Rautiainen et al, 2012. Total antioxidant Capacity from Diet and Risk of Myocardial Infarction: A prospective Cohort of Women. The American Journal of Medicine, Volume 125. R Sinha et al, 2012. Caffeinated and decaffeinated and tea intakes and risk of colorectal cancer in a large prospective study. American Journal of Clinical Nutrition, Volume 96; 374-381. Article Sin CWM, et al (2008). Systematic review on the effectiveness of caffeine abstinence on the quality of sleep. J Clin Nursing; 18:13-21. Internet sources Coffee Health: From The Institute For Scientific Information On Coffee. â€Å"Cancer†. (27 Jan, 2012) Retrieved 26 Sept 2012 from http://www.coffeeandhealth.org/topics/cancer/ Coffee Health: From The Institute For Scientific Information On Coffee. â€Å"Mental Performance† . (2 Feb, 2012) retrieved 26 Sept 2012 from http://www.coffeeandhealth.org/topics/mental-performance/.