Thomas v. Indiana Employment Security Free Essays

Regardless of whether the State’s forswearing of joblessness remuneration advantages to the solicitor, who ended his activity since his strict convictions precluded him from taking an interest in the creation of weapons, established an infringement of his First Amendment option to free exercise of religion Facts: Petition Thomas was a Jehovah’s witness who worked at the Blaw-Knox Foundry Machinery Co. He was at first recruited to work in the move foundry until he was moved to another division that created turrets for military tanks. Since his fundamental capacity was identified with the creation of weapons he asked that he be moved to another office. We will compose a custom exposition test on Thomas v. Indiana Employment Security or then again any comparable theme just for you Request Now Having discovered that the entirety of the rest of the divisions at Blaw-Knox were weapons related he requested a lay-off from his organization. At the point when this was denied, he quit from his activity contending that he was unable to chip away at weapons without disregarding the standards of his religion. Subsequent to leaving his work he requested joblessness pay from the Indiana Employment Security. During his hearing, he announced that he imagined that adding to the creation of arms abused his religion. The conference official inferred that Thomas’ strict conviction blocked him from delivering or supporting straightforwardly in the assembling of things utilized in fighting. The arbitrator anyway denied him his advantages on the ground that his end from business did not depend on great purpose regarding his work as required by the Indiana rule. The Board embraced the referee’s administering and denied the advantages. On bid, the Indiana Court of Appeals turned around the choice of the board and decided that the subject Indiana resolution inappropriately troubled Thomas’ option to free exercise his religion. The Supreme Court of Indiana abandoned the choice of the Court of Appeals and denied Thomas his advantages Decision: The State’s disavowal of joblessness pay advantages to applicant damaged his First Amendment option to free exercise of religion Reasons/Rationale In coming to this end result, the Supreme Court previously needed to respond to the inquiry whether Thomas to be sure stopped his work because of religion. It is very much settled that solitary convictions established in religion are ensured by the Free Exercise Clause. As indicated by the Supreme Court, the assurance anyway of what is a strict conviction or practice is as a general rule a troublesome and sensitive undertaking. The Supreme Court found that Thomas left business since he believed that creation of arms damaged his religion. For this situation, the arbitrator had discovered that Thomas quit his work because of his strict feelings. This was certified by the Review Board. The Indiana Supreme Court anyway presumed that Thomas had simply settled on an individual philosophical decision instead of a strict decision. It must be focused on that strict conviction isn't decreased to a philosophical decision only in light of the fact that there are contrasts among the dependable in their understanding of their sacred text. The reality in this manner that an associate didn't consider creation of weapons as a genuine infringement of their religions ought not influence Thomas’ purpose behind stopping his work. It is additionally irrelevant and immaterial if the dedicated is experiencing issues articulating his perspectives. The free exercise of religion ensured by the First Amendment isn't constrained to convictions which are shared by the entirety of the individuals. Having discarded the main inquiry, the subsequent inquiry is whether the rule disregarded the free exercise of religion by Thomas. As indicated by the Supreme Court, it is all around settled that when the state necessitates that specific direct is commanded by a strict confidence be first agreed to before an advantage is gotten or when it denies such an advantage on account of inability to conform to such lead, the state is as a result putting a weight upon religion. For this situation, on the off chance that we are to maintain the translation given on the Indiana resolution, at that point we are basically expressing that the worker ought not leave for strict grounds else he won't be qualified for benefits. In spite of the fact that the impulse practiced by the state for this situation is circuitous, the encroachment upon free exercise is in any case generous. This anyway doesn't imply that the state can't confine the free exercise of religion. In the event that there are all the more convincing interest which could legitimize the state from confining the free exercise of religion then the weight might be permitted. The finishes, notwithstanding, don't legitimize the methods. For this situation, the explanations for the order of the resolution don't legitimize infringement of the free exercise of religion. There is no proof that will demonstrate that the quantity of individuals who end up in the scrape of picking among advantages and strict convictions is sufficiently huge to make across the board joblessness or even to truly influence joblessness which is dreaded by the lower courts. There is in this way no intrigue more significant than the free exercise of religion. Nor is there any legitimacy on the contention that to force the installment of advantages to Thomas will add up to cultivating a strict confidence. The award of advantages given to Thomas is a minor insistence of the commitment of the state to get nonpartisan in issues of the strict confidence of the individuals. Contradicting Opinion of Justice Rehnquist Justice Rehnquist announced that the finish of the greater part that the State of Indiana is naturally required to give direct money related help to an individual exclusively as a result of his strict convictions really adds mud to the effectively muddied waters of the First Amendment. As indicated by him this presentation of the lion's share is obviously wrong as it doesn't resolve the pressure between the Free Exercise Clause and the Establishment Clause of the constitution. It is the dispute of Justice Rehnquist that the dominant part read the Free Exercise Clause too extensively. In spite of the fact that it maintained the free exercise of religion by Thomas, it anyway as a result abused the prerequisites of the Establishment Clause by inclining toward religion over another. Instructions to refer to Thomas v. Indiana Employment Security, Papers

Skateholm - Late Mesolithic Site in Sweden

Skateholm - Late Mesolithic Site in Sweden Skateholm comprises of in any event nine separate Late Mesolithic settlements, all situated around what at the time was a bitter tidal pond on the shore of the Scania locale of southern Sweden, and involved between ~6000-400 BC. By and large, archeologists have accepted that the individuals who inhabited Skateholm were tracker fishers, who abused the tidal ponds marine assets. In any case, the size and unpredictability of the related graveyard zone recommends to some that the burial ground was utilized for a more extensive reason: as a put aside internment place for uncommon people. The biggest of the destinations are Skateholm I and II. Skateholm I incorporates a bunch of cabins with focal hearths, and a graveyard of 65 internments. Skateholm II is situated around 150 m southeast of Skateholm I; its burial ground contains somewhere in the range of 22 graves, and the occupation had a couple of hovels with focal hearths. Burial grounds at Skateholm Skateholms burial grounds are among the most punctual known graveyards on the planet. The two people and canines are covered in the burial grounds. While a large portion of the internments are set lying on their back with their appendages expanded, a portion of the bodies are covered sitting up, some resting, some hunkering, a few incinerations. A few entombments contained grave products: a youngster was covered with a few sets of red deer tusks set over his legs; a pooch internment with a prong hood and three stone sharp edges was recouped at one of the destinations. At Skateholm I, old men and young ladies got the biggest amount of grave merchandise. Osteological proof of the graves recommends that it speaks to an ordinary working graveyard: the entombments show a typical circulation of sexual orientation and age at the hour of death. Notwithstanding, Fahlander (2008, 2010) has brought up that the distinctions inside the graveyard may speak to periods of control of Skateholm, and changing techniques for entombment ceremonies, instead of a spot for extraordinary people, anyway that is characterized. Archeological Study at Skateholm Skateholm was found during the 1950s, and escalated look into led by Lars Larsson was started in 1979. A few cottages masterminded in a town network and around 90 entombments have been exhumed to date, most as of late by Lars Larsson of the University of Lund. Sources and Further Information This glossary section is a piece of the About.com Guide to the European Mesolithic, and part of the Dictionary of Archeology. Bailey G. 2007. Archeological Records: Postglacial Adaptations. In: Scott AE, editorial manager. Reference book of Quaternary Science. Oxford: Elsevier. p 145-152. Bailey, G. what's more, Spikins, P. (eds) (2008) Mesolithic Europe. Cambridge University Press, pp. 1-17. Fahlander F. 2010. Meddling with the dead: Post-depositional controls of entombments and bodies in the South Scandinavian Stone Age. Documenta Praehistorica 37:23-31. Fahlander F. 2008. A Piece of the Mesolithic Horizontal Stratigraphy and Bodily Manipulations at Skateholm. In: Fahlander F, and Oestigaard T, editors. The Materiality of Death: Bodies, Burials, Beliefs. London: British Archeological Reports. p 29-45. Larsson, Lars. 1993. The Skateholm Project: Late Mesolithic Coastal Settlement in Southern Sweden. In Bogucki, PI, editorial manager. Contextual analyses in European Prehistory. CRC Press, p 31-62 Peterkin GL. 2008. Europe, Northern and Western | Mesolithic Cultures. In: Pearsall DM, editorial manager. Reference book of Archeology. New York: Academic Press. p 1249-1252.

Number of California Payday Loan Stores Down by 34 Percent - OppLoans

Number of California Payday Loan Stores Down by 34 Percent - OppLoans Number of California Payday Loan Stores Down by 34 Percent Number of California Payday Loan Stores Down by 34 PercentInside Subprime: September 17, 2019By Grace AustinThe number of payday loans have reached a record low in California, according to the latest reports.    The state’s Department of Business Oversight is saying that, according to lender reports from 2018, the number of payday loans taken out and the amount of the loans overall is falling. It’s now the lowest since 2006. Those figures currently stand at 10.2 million and $2.8 billion, respectively. The number of payday loans taken out in California has now declined every year for the past five years, according to American Banker.  The number of lenders has also fallen, dropping by 34 percent according to state lender data. As stated in the 2018 payday loan report, the number of licensed locations has dropped to 1,645 from a high of 2,493 in 2006.Despite such promising figures, other numbers reflected startling payday loan trends within the state. Payday lenders charged an aver age annual interest rate of 376 percent in 2018, which is still exceedingly high.  And it’s clear the statewide industry depends on select loyal, repeat customers for business. Repeat customers took out just over 80% of the total amount borrowed within California. More than three-quarters of subsequent loans to repeat customers were issued within a week of the previous loan coming due.The repeat customers are taking out many loans, too. One of every four customers took out 10 or more payday loans, and the average number of payday loans is still high, despite declining a small amount â€" at 6.31. Repeat customers who took out seven or more loans paid 70% of a total of $420.5 million in fees that the industry collected on payday loans.And chronic loan borrowers were some of the lowest socioeconomic groups. Half of all payday loan customers had average annual incomes of $30,000 or less, and about a third earned $20,000 or less a year.  The DBO, which regulates hundreds of thousands o f financial entities in the state, does report that the industry, instead, is moving toward larger installment loans.  â€œOn the one hand, it’s encouraging to see lenders adapt to their customers’ needs and expectations,” DBO Commissioner Manuel P. Alvarez said in the press release. “But by the same token, it underscores the need to focus on the availability and regulation of small-dollar credit products between $300 and $2,500, and especially credit products over $2,500 where there are largely no current rate caps.”The number of unsecured consumer loans over $5,000 but under $10,000, has increased 26.2 percent in 2018; those loans under $2,500 have increased by 13.1 percent; and the number of unsecured consumer loans between $2,500 and $4,999 increased by 11.4 percent.California’s state legislature passed a bill in May that would limit interest rates at 36% on installment loans between $2,500 and $9,999. More than 55 percent of the installment loans between $2,500 and $ 4,999 had interest rates of 100 percent or more, according to the 2018 report.Learn more about payday loans, scams, and cash advances by checking out our city and state financial guides, including Illinois, Chicago, California, Anaheim,  Bakersfield,  Chico,  Fresno,  Los Angeles,  Modesto,  Oakland,  Redding,  Riverside,  Sacramento, San Diego, San Francisco, San Jose,  Santa Barbara,  StocktonVisit OppLoans on YouTube | Facebook | Twitter | LinkedIn

Standardized Testing Controls Much Of The Academic Career...

Standardized testing controls much of the academic career of a student. Today, tests such as the ACT and SAT determine the probability of getting into college while state tests such as the Florida Comprehensive Assessment Test (FCAT) and Pennsylvania System of School Assessment (PSSA) serve as an assessment of preparedness toward the upcoming grade of learning. There is still controversy over the workings of standardized tests. While it does check the proper essentials needed to progress from grade to grade, these tests fail to portray the real depth of student learning, student success and knowledge by instead testing ability to take a test. The test also disadvantages those in a lower socioeconomic status benefiting those who can afford the necessary prep for testing. As a result, reform should be put in place to educate students for their futures better such as teacher evaluations. For students to truly show their potential the No Child Left Behind Act must be changed. The act deems it necessary for every student to take the same test in efforts to achieve a standard score. The lack of said score not only leaves the individual student in a worse off position but poor scores as a school forces a drop in state and federal funding received by a school The children of today’s society are diverse, each of different background and different skill sets. When students are tested, they are given the same test for all, even those with learning disabilities, although applicationsShow MoreRelatedStandardized Testing And High School Education888 Words   |  4 Pages â€Å"Standardized testing has swelled and mutated†¦to the point that it now threatens to swallow our schools whole† (Kohn, 2000). Comparing standardized testing to a swelling monster that is taking over the school systems is a bit of a reach but there is some weight to this statement. Stand ardized tests have become so frequent in elementary and high school education that they have become the most important tool that is used by school boards and colleges to determine a student’s achievements, but howRead MoreTesting Controls Much Of The Academic Career Of A Student1203 Words   |  5 PagesIt seems standardized testing controls much of the academic career of a student. Today, test such as the ACT and SAT determine the probability of getting into college while state test such as the Florida Comprehensive Assessment Test (FCAT) and Pennsylvania System of School Assessment (PSSA) serve as an assessment of preparedness toward the upcoming grade of learning. There is still controversy over the workings of standardized test works. While it does check the proper essentials needed to progressRead MoreEssay On No Child Left Behind1333 Words   |  6 Pagesretirement—No Child Left Behind. I could no longer tend to the needs and wants of my students. All I was sup posed to do was to get them ready to take tests.† Intro (with thesis): The surviving NCLB mindset of standardized tests being an accurate measure of a students achievement is a problem because it affects our student’s education and increases performance pressure on teachers. What people fail to realise is that students are receiving a worse education because they are not learning, rather being taughtRead MoreThe Common Core State Standards 1791 Words   |  7 Pagesclassroom for many reasons including too much government control, teaching to the test, an excessive focus on language arts and math, and wasted resources, others agree with the NCTM statement about that claims the standards help increase conceptual understanding, reasoning, and skill fluency. The Common Core State Standards are considered to be a high-quality group of academic standards. Before the standards were developed, it seemed as if the progress of the students in the United States was remainingRead MoreHomework Is The Thing That Controls Most Of A Teenagers Life839 Words   |  4 PagesHomework in Moderation = Successful Students Homework; the thing that controls most of a teenagers life. Most students have three or more hours of homework per night. It puts a strain on students sleep, social and family life. â€Å"Some school districts [like ours] are considering time limits on homework and a few are considering making homework optional† (Toppo). I completely agree. An hour of homework should be the time limit for the amount of homework that students in our school district should haveRead MoreThe Mcdonaldization of Society1549 Words   |  6 Pagesmore and more sectors of American society, and as well as of the rest of the world. There are four primary concepts of the term â€Å"McDonaldization†: Calculability, Predictability, Efficiency, and Control. Education is now a form of Mcdonaldization, the education system is now set up in a way whereas students are in at a certain age and out before or by the time they turn eighteen. Efficiency: an optimal method for accomplishing a task; for example, customers that goes to a fast food restaurant, expectRead MoreWhat Do You Agree With Gatto That Compulsory Schooling? Essay1617 Words   |  7 Pageseducate its students like most people assume, but instead, to keep them in line and maintain the current social hierarchy. He begins his article, ‘Against School’, by recounting his time as a school teacher in Manhattan, explaining that the students and teachers always seem to be bored. He asserts that boredom is a symptom of childishness and that the reason students act this way is because schools are designed to prevent children from maturing and gro wing up. Schools do this to make sure students growRead MoreThe Importance Of Computer-Based Assessments In Children1580 Words   |  7 PagesDisorder†). These drugs have also been shown to have the same addictive qualities like oxycodone. Furthermore, Ahmann et al. (2017) noted, psychostimulant medications are not known to improve peer relationships, reduce family conflict, or enhance academic achievement (p. 2). Nevertheless, pharmaceutical companies and some physicians have claimed that psychostimulant medications can improve all these things. Even though the pharmaceutical companies like to claim that stimulants help with homework tooRead MorePresident George Bush s No Child Left Behind Act Of 20071263 Words   |  6 Pageshistory of the United States and are still apparent today. Beginning with assimilation and acculturation in the 17th century and continuing on to programs such as President George Bush’s No Child Left Behind Act of 2001 and the Mississippi Healthy Students Act of 2007, it is clear that governmental policies have and will always affect public education in the United States. As many European settlers made America their new home, their main goal was to assimilate Natives and create a country based offRead MoreThe Education System Of Education1728 Words   |  7 Pageslearning I reflect on the lessons taught by our school system. It seemed to me that the lessons were not to challenging. In middle school, the teachers showed great care for the students. By the time I was in high school, it seemed that the biggest goal of the teachers had shifted from giving a proper education, to rushing students through the next few years to push them out of high school as fast as possible. The questions that arise are: â€Å"What happened to create the shift of effort†? â€Å"Where did the change

Women and their eating disorders Free Essay Example, 2500 words

Eating disorders are known to affect both women and men, but are more common among women and less common among men (Keel et al. , 2007). A variety of studies, including Keel et al. (2007) have reported that the development of eating disorders is triggered by the cultural ideals socialised within society, about the ideal shape and size of the body of women, which is considerably below the weight of an average woman. The social model communicated by the media and the society triggers the feelings of dissatisfaction, which are complemented by the attention offered to weight changes among women, leading to depression. This paper will explore the eating disorders of women, contrasting incidence levels with those of men, where it can shed more light on the depth of the problem. DISCUSSION The eating disorders of women Disordered eating and eating disorders are complex problems affecting both women and men, but which are more common among women. The development of eating disorders is triggered by a variety of factors: familial, cultural, social, biological and psychological. Contrary to the thinking of many people, eating disorders are not entirely related to weight issues and food (Becker et al. , 1999). We will write a custom essay sample on Women and their eating disorders or any topic specifically for you Only $17.96 $11.86/pageorder now Instead, weight and food issues are the indicators of the intrinsic problem underlying the symptoms. In order to understand disordered eating and eating disorders more deeply, it is important to examine these problems and the people affected by them, as well as the many factors that contribute to the development of the problems (Becker et al. , 1999). Many women suffer from the difficulties caused by disordered eating, but only the behaviours of a few progress into full-blown disorders, including bulimia nervosa, anorexia nervosa and binge eating disorder (Becker et al. , 1999). Anorexia nervosa This disorder refers to self-imposed starvation, which is caused by the fear of becoming fat or gaining weight. In many cases, the victims are underweight, at below 15 percent the weight of a healthy person of their height and stature. The disorder is characterised by the distortion of the body image of the victim; she will hold the opinion that she is fat, irrespective of being underweight (Becker et al. , 1999). Among women, this eating disorder triggers amenorrhea, which is the loss of three consecutive menstrual cycles. Bulimia nervosa This disorder refers to the recurrence of purging and binge eating, for at least twice a week. During the incidence of a binge, the person will consume foods that contribute uncontrollably large calorie counts of between 1500 and 3000 in a span of less than one hour (Becker et al. , 1999).

Hofstede, Kolb and Raths Critiques - 698 Words

Critique Three critiques will be explored in this section of the paper including; †¢ Hofstede’s critique on the basis of cultural consideration †¢ Kolb’s critique on the basis of dynamic group effectiveness †¢ Rath’s critique on the basis of situational differences Hofstede’s critique is based on that the world is too diverse for followership theories to be applicable in different circumstances (Hofstede, 2001). Theories limited to their origin cultures are not effective, especially when it’s dealing with universally occurring issues, such as followership. In order for a theory to be effective, it must address various issues, including the society’s gender, virtue, identity, truth, and hierarchy (Hofstede Hofstede, 2005). Kelley addresses four of these areas, leaving out gender, which is a critical part of societal relations and ultimately, the nature of followership. There are cultures within which women will behave like passive followers regardless of the situation for fear of repercussions. In societies that have experienced prolonged periods of war in recent decades, the females may exhibit the traits of alienated followers owing to their experience s. Hofstede (2001) expresses that this type of exclusion leaves no room for culture and no sense of dimensionality. The critique gives a credible argument, since cultural differences are increasingly becoming an issue owing to different cultures coming into contact all over the world. While this happens, there are no

Divisional Performance Reporting - Evaluation And Ethics

Question : 1. Discuss the value of the annual performance report presented for the Bondi Division in evaluating the division and its management in terms of : (a) Accounting techniques employed in the measurement of divisional activities. (b) Manner of presentation. (c) Effectiveness with which it discloses differences and similarties between years. 2. Present specific recommendations for the management of Darwin Ltd that would improve its accounting and financial reporting system. 3. Suppose that Bondi Division's chief accountent, Jake Thompson , was approached on 28 December by the divisional general manager with the following request : Answer: 1. Value of Annual Performance Report (a) Accounting Techniques employed in measuring Divisional Activities In this particular context, the Economic Value Added or EVA can be considered as it is the effective method for analysing and measuring the performance of the divisional activities and managerial effectiveness. The reliability and effectiveness of this particular process is referred to the measurement of the financial performance displayed by the companies that are currently operating at a divisional basis. This particular process is suggested by many of the consultants. According to the literatures of management accounting and their performance in the different divisions, it is important to analyse and measure the financial performance of the individual divisions and their effectiveness. According to Emmanuel et al, (1995) and Keating (1997), there are different techniques of accounting are available in order to evaluate the economic performances of the divisions involved in the operating processes of the company. According to the instance of Darwin Ltd, by considering the evaluation of the performance report provided by the related case study of the company, it can be acknowledged that management accountant gave their focus on two areas and these areas can be considered for the measurement of the divisional performance of the company. The first of them is related to the improvement in the financial performance measurement and it is guided by the EVA. On the other hand, the second technique used by the management is related to the integration made to the financial and non-financial elements of the divisions operation. (b) Manner of Presentation According to the case study related to the company of Darwin Ltd, the financial performance report for the year ending 31st December has been published and the entire report is presented for its one of the two divisions, named as the Bondi Division. The department is classified and utilized by the company in order to process the smooth progress of manufacturing and assembling the raw material that can be used for the purpose of basic house components. Therefore, the entire report has been produced and presented to declare the different types of overhead cost involved in the manufacturing process and thus declaring the net income earned in that particular financial year by the division. The entire presentation of the different values and figures has been published by considering the comparative basis. The basic comparison is done on the basis of the financial performance of the same division in the previous financial year. Also, in the report, the percentages of net growth increases o r decreases have been displayed by conducting the comparison of performance. Also, on the basis of the different financial data extracted from the financial and non-financial activities of the Bondi Division, the particular representative values have been generated. Considering those values, the effective financial display of the major areas are being sorted out in the summarized portion. This particular method is the effective manner of presenting the divisional performance of the company at it helps the management and key decision makers to take the intended steps as necessary. (c) Effectiveness of disclosing Differences and Similarities The particular style that is applied in order to present the financial performance of the Bondi Division as specified earlier is done on the basis of the Comparative Statement for Financial Analysis. According to this case, the management accountants of the head office of Darwin Ltd prepare the financial performance report at the end of each financial time period. It declares the vital financial information about the company which is considered helpful and important for the managers of the company. In this case, if the financial performance is analysed by the way of making the comparison related to the last year performance of the division, it helps the management as well as the company to identify different types of issues and constraints. The comparative performance similarities and differences help the management and the head office to identify the measures that can be taken in order match the desired level of criteria and to achieve the company objectives. Therefore, the disclosing differences and similarities by the way of comparative analysis give the company the clearer picture and information that are not present in the different financial reports. 2. Recommendation on Improving the Accounting and Financial Reporting System The accounting systems and the financial reporting systems inside an organization are the major part that report and forecast the different types of vital information related to the company. Financial reporting system plays a vital role in determining the financial position of the company in the market. The financial reporting helps to provide a clear and precise idea about the condition of the market with the help of the balance sheet, income statement and cash flow statement of the company, the financial statement are produced on the basis of the information and activities carried out by the company for the given fiscal year. Therefore it is evident that the accounting and financial reporting system are improved which eventually help the company to determine and identify the loopholes which defer the company overall profit for the given fiscal year. In this portion, the management and the company of Darwin Ltd will be given with the recommendation to improve their overall accountin g system and enhance the process of financial reporting system. In case of accounting system, it is more than tracking the cash inflows and outflows of the business. The effectiveness of the accounting system stands as identifying and eliminating the ways at which money is wasting and losing by the organizational processes and thus improving the overall profitability of the firm. Therefore, making the additional and recommended changes in the computerized or manual accounting system will let the company to save more time and money and also improve the quality of the financial statements. First of all, improving the accounts receivables is a major part of the accounting system and it includes the streamlining of the collection efforts made. In this context, each and every department of Darwin Ltd should need to record all the invoices in the system at an appropriate basis, so that, the late payments or unpaid invoices can be alerted and the company can start the process of debt collection procedures. Another effective recommendation can be given by the way of changes made to the account payable. If the changes are made effectively, it will certainly allow the company to avail all the discounts as offered by the vendors. In this case, the departments or divisions of Darwin Ltd should need to enter the invoice numbers at an appropriate basis into the accounts payable system. The establishment and the arrangement of the system need to be done on such a way that can notify the divisional heads of the company before crossing the deadlines of the payments. This will help the company to save the irrelevant and unnecessary late fine or penalties due to the late payments and the Darwin Ltd can save more money by the process. In case of Bondi Department of Darwin Ltd, the effective inventory management system needs to be carried out as it will reduces the chances of facing the money lost due to the damages, spoilages and obsolescence of the raw material used for the manufacturing process. In this case, the inventory accounting programme must be prepared and set up by the company in order to track and record the raw materials brought to the firm and the assembled kits transferred to the Bronte Department. As there is the absence of the finished goods in the inventory, the First-in First-out method should be applied so that the damages or obsolescence can be eliminated. Another useful recommendation is to provide the staffs and employees the proper training which will help them to understand adapt to the changes done in the entire accounting systems. It will ensure that their responsibilities can be maintained at a constant basis, at the same time the implementation process cannot be hampered. The above practices in order to build the effective accounting system in Darwin Ltd also help the company to improve the financial reporting system. Additionally, the companys management should need to review the peer organizations financial statement for maintaining the best practices and also examine the different financial statement and divisional financial performance reports at a regular basis to serve towards the organizational objectives of the company. 3. The Ethical Obligations Ethics is considered as the code of behaviour that is governed by the combination of moral, personal. Social and legal standards of what are appropriate and what is right for the entire community of working together. The appropriateness of the behaviour is varied by the way of changing situations and different types of conditions. Based on the factor, there are some number of ethical guiding principles that should need to be agreed by the different organizations and work cultures. In every business including Darwin Ltd should have the presence of the proper ethics program that helps the owners, managers, agents and employee to work together for the common purpose of the organization. It will also support the organization to achieve goals by considering various dimensions. In this particular case, the Chief Accountant of the Bondi Division, Jake Thompson was approached in the last time period of the financial year by the divisional general manger to book the sale that is destined to be happened later the specific financial year. Though, this particular function will represent the better picture for the companys stability and financial performance, but still it is considered as the unethical practice for the organization. Displaying the information that is relatively happened later the financial year is not the part of the process of that former operating year. Therefore, certainly it will represent a false value of the company and thus this factor should be con sidered as the ethical obligation faced by Thompson. References Berry, L. (2011).Financial accounting demystified. New York, NY: McGraw-Hill. D'Angela, D. (2008).A study of the market's reaction to superior sustainability reporting as demonstrated by the financial performance of publicly traded companies. Delahanty, L. (2005).Accounting trends techniques, employee benefit plans. New York, NY: American Institute of Certified Public Accountants. Edwards, D. (2014).The Link Between Company Environmental and Financial Performance (Routledge Revivals). Hoboken: Taylor and Francis. Friedlob, G., Plewa, F. (2006).Financial and business statements. Hauppauge, NY: Barron's Educational Series. Goldman, S. (2008).Temptations in the office. Westport, Conn.: Praeger. Gregoriou, G., Finch, N. (2012).Best practices in management accounting. New York: Palgrave Macmillan. Mintz, S., Morris, R. (2008).Ethical obligations and decision making in accounting. Boston: McGraw-Hill/Irwin. Schmidt, A. (2011).Financial markets and trading. Hoboken, N.J.: Wiley. Tarantino, A., Cernauskas, D. (2009).Risk management in finance. Hoboken, N.J.: Wiley. Vataliya, K. (2009).Practical financial accounting. Jaipur: Paradise Publishers. Warren, C., Reeve, J., Fess, P. (2005).Financial managerial accounting. Mason, Ohio: Thomson/South-Western.