Accounting Structure Dependent Control Flow-Myassignmenthelp.Com

Question: Discuss About The Accounting Structure Dependent Control Flow? Answer: Introducation a) The conceptual framework of reporting and financial accoungting was introduced to give a basis to the companies for preparing and presenting their financial statements such that the company can maintain the uniformity all across the world as per the relevant accounting standards and IFRSs. This also aims to provide the solution to day to day problems while accounting and other issues in the normal course of the business. The main aim of these frameworks is to provide the user with the relevant and reliable information with the help of which major financial and operational decisions can be taken.(Kew Stredwick, 2017) The companys internal users include the employees, the customer, the debtors, the creditors, etc whereas the external users include the government, the banks, the financial institutions, the tax authorities, etc. All of them require the information to take major economic and investment decisions(Trieu, 2017). The financial statements should be presentated in such a fa shion that it represents the definition, the measurement, the recognition and the disclosure criteria. The users dont only need the information of the resources of the company but on how well they are being optimally utilised and what the change and reason of change in them over the past year. General purpose financial statements should also aim at disclosing the major claims of the company and what are the changes in it which can have a forebearing on the decision being taken by the stakeholders. It also aims at ascertaining the cash flow of the company through the cash flow statement and the statement of comprehensive income. The company also needs to present the qualitative information besides the quantitative information which can have an impact on the companys decision(Visinescu, et al., 2017). Qualitative information being provided is equally impoartant for the company to disclose in order to help the users make the correct decision. Information is only useful and can be put to use in case it is timely, comparable, understandable and verifiable. The information disclosed should be free from errors and misstatement and must meet the criteria of the transparency and faithful representation of the information on which the users can rely. Also, it should be complete in all the respects and should be given at the right time in order to enable the timely decisions by the users. If at all, it comes at the last moment, it loses its relevance(Kew Stredwick, 2017). It should be made in such a way that it is comparable from the past year data, the data for other company from the same industry and also the budgeted and estimated data. The 3rd aspect being verifiability of the financials depicts that the financials should present the data which it purports to represent and which gives the users a reasonable assurance on the status of the company(Linden Freeman, 2017). The 4th qualitative aspect must also be taken care such that the data is easy to read and understand and convenient to interpret. It should be simple to a person who has lack of technical knowledge and not complex and complicated. (Jones, 2017) It should not be misleading and hence it should be prepared by a personal having reasonable knowledge of accounts. b) In the given case of Telstra the management of the company has followed the basic principles and methods that has been set by the International Framework of reporting and has prepared their statements on the basis of the same(Jones, 2017). The company has followed the AASB 18 for the valauation and calculation of the amount related to the property plant and equipment. The necessary disclosures are also provided in relevance to the said standard. The users finds it very useful to make effective analysis when the companies follow these standards. In case the companies deviate from the same then they are penalised for the same. In the given case also the Telstra company has followed the standard and has done the valuation of the asset accordingly. As per the standards of the PPE , following are the relevant disclosures that the companies must abide with- The various classes of assests and the basis of bifurcation of the assets in those classes. The method of depreciation and amortisation that is followed, the useful life of the asset that is taken into consideration, the rate of depreciation that is applied, the cost of any addition or deletion made in the classess of asset during the said period(Werner, 2017). The total carrying amount of the assets and the method of calculation of the same. Any impairment loss that might occur must also be recognised and proper disclosure must be given(Dichev, 2017). The exchange rate fluctuations that had affected the overall value of the assets, and the policies of the management of the company that ahd affect on that assets must be taken into cosndierations. All the relevant facts and figures that are related to these points must be properly disclosed by the companies. It must be support by proper documentations and effective amount of precision must be maintained in case of the same(Belton, 2017). In the given case we see that the Telstra Corporation has made all the necessary disclosures. The management of the company has stated briefly about all the assets of the company, all the necessary disclosures regarding amortisation and depreciation is given. The impairment cost of the assets and all the other points that have been stated above have been taken care of. The management of the company and the directors have clearly stated that the accounts of the company are in sync with the relevant standards and all the necessary notes to accounts have been given in brief(Bromwich Scapens, 2016).The auditors have also supported this view of the management and have stated the same in their audit report. Brife extracts from the annual reports of the company are attached here under to give a clear idea about the policies of the management and how they have done the same. c)One of the most important aspect of financial reporting framework is that it gives absis on which the companies can prepare their reports that are free from errors and are useful for the people who are dependant on the same. It is one of the most important aspect of reporting and it helps the management in the long run to take important decisions(Abbott Kantor, 2017). The users of the financial statements of the companies that includes the various investors and the shareholders knows that the accounts of the company are free from errors and they can take important decisions by relying on the same. In case of Telstra the company has abided with all the requirements of the IFRS and have presented all the information very clearly that can be helpful for the investors and the other stakeholders. The previous year figures with relation to the gross block and net block and the over all valuation of the assets and the other liabilities was also stated. It helps in making effective compar ison with the basis of which the investors can judge whether the company is growing or not. Hence it helps in lending one of the most important characteristics to the financial statements that is of comparability. It will help in making important decisions with more precsision. d)On the basis of the given facts and figures it can be said that the company has effectively complied with all the necessary requirements of these standards and has made the specific disclosure. It has presented a clear and transparent position of the overall accounts of the company with the help of the reporting framework policies. All the necessary figures that are related to the cost of the asset, the overall depreciation, the effect of the management decision everything is stated in clear terms. The company ahs helped in justification of the fact as in why these standards must be used by the companies and how useful they can be to the end users. The international standards framing bodies considers the view point of both the users and the companies while framing these standards and make the necessary changes in the same accordingly.While making amnemdnets the feedbacks from all parties are taken and then applied.In case of Telstra, the management of the company can reduce the overall complication and make the application of these standards more easy so that base level users can understand.The international bodies can also opt for maintaining uniformity in the standards that are overall appliacbel to only one type of company and should not be open for all the companies. These are the few ways in which the board can improve the quality of the financial reporting and also reduces the errors that might be involved in the same(Alexander, 2016). Refrences Abbott, M. Kantor, A., 2017. Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation. Australian accounting Review. Alexander, F., 2016. The Changing Face of Accountability. The Journal of Higher Education, 71(4), pp. 411-431. Belton, P., 2017. Competitive Strategy: Creating and Sustaining Superior Performance. London: Macat International ltd. Bromwich, M. Scapens, R., 2016. Management Accounting Research: 25 years on. Management Accounting Research, Volume 31, pp. 1-9. Dichev, I., 2017. On the conceptual foundations of financial reporting. Accounting and Business Research, 47(6), pp. 617-632. Jones, P., 2017. Statistical Sampling and Risk Analysis in Auditing. NY: Routledge. Kew, J. Stredwick, J., 2017. Business Environment: Managing in a Strategic Context. second ed. London: Chartered Institute of Personnel and Development. Linden, B. Freeman, R., 2017. Profit and Other Values: Thick Evaluation in Decision Making. Business Ethics Quarterly, 27(3), pp. 353-379. Trieu, V., 2017. Getting value from Business Intelligence systems: A review and research agenda. Decision Support Systems, Volume 93, pp. 111-124. Visinescu, L., Jones, M. Sidorova, A., 2017. Improving Decision Quality: The Role of Business Intelligence. Journal of Computer Information Systems, 57(1), pp. 58-66. Werner, M., 2017. Financial process mining - Accounting data structure dependent control flow inference. International Journal of Accounting Information Systems, Volume 25, pp. 57-80.

Title Of Paper Software Piracy A Worldwide Problem Essays

Title of Paper : Software Piracy : A Worldwide Problem Grade Received on Report : 98 Software Piracy: A Worldwide Problem Software piracy is defined as the illegal copying of software for commercial or personal gain. Software companies have tried many methods to prevent piracy, with varying degrees of success. Several agencies like the Software Publishers Association and the Business Software Alliance have been formed to combat both worldwide and domestic piracy. Software piracy is an unresolved, worldwide problem, costing millions of dollars in lost revenue. Software companies have used many different copy protection schemes. The most annoying form of copy protection is the use of a key disk. This type of copy protection requires the user to insert the original disk every time the program is run. It can be quite difficult to keep up with disks that are years old. The most common technique of copy protection requires the user to look up a word or phrase in the program's manual. This method is less annoying than other forms of copy protection, but it can be a nusance having to locate the manual everytime. Software pirates usually have no trouble "cracking" the program, which permanently removes the copy protection. After the invention of CD-ROM, which until lately was uncopyable, most software companies stopped placing copy protection in their programs. Instead, the companies are trying new methods of disc impression. 3M recently developed a new technology of disc impression which allows companies to imprint an image on the read side of a CD-ROM. This technology would not prevent pirates from copying the CD, but it would make a "bootleg" copy differ from the original and make the copy traceable by law enforcement officials (Estes 89). Sometimes, when a person uses a pirated program, there is a "virus" attached to the program. Viruses are self-replicating programs that, when activated, can damage a computer. These viruses are most commonly found on pirated computer games, placed there by some malignant computer programmer. In his January 1993 article, Chris O' Malley points out that if piracy was wiped out viruses would eventually disappear (O' Malley 60). There are ways that a thrifty consumer can save money on software without resorting to piracy. Computer companies often offer discounts on new software if a person has previously purchased an earlier version of the software. Competition between companies also drives prices low and keeps the number of pirated copies down (Morgan 45). People eventually tire or outgrow their software and decide to sell it. Usually, there is no problem transferring the program from one person to another unless the original owner had been bound by a license agreement. In order for the new owner to legally own the software, the old owner must tell the company, in writing, that he would like to transfer the license to the new owner. Most people fail to notify the company when selling software, thus making the unsuspecting new owner a software pirate (Morgan 46). Consumers must be careful when dealing with used software. United States copyright law allows consumers to place a copy of a program on their computer and also make another copy for backup purposes, in case the original disk fails or is destroyed. Some software companies use licensing agreements to restrict people from making more than one copy of a program. Such use of agreements can make an average consumer into a software pirate, in his effort to make sure his expensive software is safe (Murdoch 2). Before 1990 movie rental stores could rent computer software. People who rented the software would copy the software before returning it. In defense, Congress passed the Software Rental Act, outlawing the rental of software. Even though illegal, many stores and even some software companies still rent software. Since retail space in stores is extremely limited, companies could rent older software that did not have a good showing in retail stores (Champion 128). Software companies could take an idea from the home video industry. The larger video makers found that if they sold videos in foreign countries through their own dealerships, the amount of piracy decreased (Weisband 33). A rather unique strategy used by American software manufactures helps raise local intrest in stopping software piracy. Companies invest

Guanlong Tyrannosaur Facts and Figures

Guanlong Tyrannosaur Facts and Figures Name: Guanlong (Chinese for crown dragon); pronounced GWON-long Habitat: Woodlands of Asia Historical Period: Late Jurassic (160 million years ago) Size and Weight: About 10 feet long and 100-200 pounds Diet: Meat Distinguishing Characteristics: Small size; large crest on head; possibly feathers About Guanlong One of the earliest tyrannosaurs yet to be discovered, Guanlong (the name, crown dragon, alludes to this meat-eaters prominent crest) roamed eastern Asia during the late Jurassic period. Like other early theropods - such as Eoraptor and Dilong - Guanlong was nothing special in terms of size, only a fraction as large as Tyrannosaurus Rex (which lived about 90 million years later). This points to a common theme in evolution, the development of plus-sized animals from small progenitors. How do paleontologists know that Guanlong was a tyrannosaur? Clearly, this dinosaurs crest - not to mention its fairly long arms and (possibly) its coat of feathers - make it an ill-fitting match with the classic tyrannosaurs of the late Cretaceous period. The giveaway is the characteristic shape of Guanlongs teeth and pelvis, which point to its being a basal (i.e., early) member of the tyrannosaur family. Guanlong itself appears to have descended from earlier, smaller theropods known as coelurosaurs, the most prominent genus of which was Coelurus. Oddly, when Guanlong was discovered, in Chinas Shishugou formation, the paleontologists from George Washington University found two specimens lying on top of one another - one surmised to be about 12 years old, and the other about 7. Whats weird is that, as far as researchers can tell, the dinosaurs didn’t die at the same time, and theres no sign of a struggle - so how did they wind up buried together? Its still a tantalizing paleontological mystery.

Principles of Microeconomics Essay Example | Topics and Well Written Essays - 3000 words

Principles of Microeconomics - Essay Example Various distinctive skills brought by the partners can be availed which assist in advancing the progressions of the business. Further, the numerous responsibilities of the business can be efficiently carried out by distributing them among partners. (Hobday I.) Apart from numerous benefits there are some disadvantages faced by the partners. In this type of organization the partners do not possess limited liability and are therefore liable for to repay debts owed by the business. Most importantly, the profits generated are to be shared among the partners, leading to minimized profits per partner. Additionally, disagreements are likely to occur in the business due to the existence of different decisions taken by all partners. Significantly, the life of partnership depends upon the life of its owners. This means that the retirement or death of any one of the partners results in the partnership being ended. The type of management is decentralized of this business which is ensures that the business is not maintained after it is sold off. (Alfred M., 1920) Corporation has numerous pros and cons. The most vital advantage of it is the limited liability enjoyed by the stockholders as the stockholders are a separate legal unit from the corporation which protects them from the liabilities and debts of the business. Additionally, the life of the corporation is independent of the life of its owners. Consequently, the business will keep on working even if any of its owners die or are retired. Moreover, in this type of business the retirement and insurance plans are easy to establish. In addition to this, it is very easy to raise large sums of capital for this type of business by selling stocks. This business involves centralized management which ensures that the business is maintained even after it is sold off. Further, the ownership of this type of organization is convenient and easy to either sell or transfer by selling or transferring stocks. (Alfred M., 1920) On the contr ary, the significant disadvantage of corporation is the probability of taxes being charged twice. This means that the profits generated in a corporation are firstly taxed as income of the corporation and then secondly as income of the shareholder. The formation of corporation is very expensive and complex as several legal formalities are involved in the establishment of a corporation. (Alfred M., 1920) b. The three figure that with Moe's management experience, Larry's salesmanship and Curly's vast fortune, they have the makings for a successful business. Moe and Larry would run the day to day operations and manage the business, while Curly would supply the capital and stay out of management. Further, Curly wants to limit his personal liability to the amount he will invest in the company and does not really care what the tax consequences are. Based on these facts, which form of organization would be best for these guys and why? Ans: The best type of business organization for these gu ys can be limited partnership. This is due to the fact that Curly wishes to enjoy limited liability therefore, being limited partner he can invest large sums of capital into the business and thus protecting himself from paying debts of the business. While the other two partners, Moe and Larry being ordinary partners will invest in the business but will be liable to repay any debts owed by the business. Along with this they will be

Individual project 3 Essay Example | Topics and Well Written Essays - 500 words

Individual project 3 - Essay Example The total nonfarm payroll increased by 115, 000. There was an increase in the health care industry, warehousing and the transportation industry. In the year 2011, there was a total employment of 17.8 people with disability. In total, the unemployment rate for persons with disability was 16 percent. In household survey data, the total unemployment rate decreased by 0.3 percent. Among the major employee groups, the total employment rate for the total adult men was 7.3 percent, the adult women were 7 percent, and for the whites was 7 percent (U. S dept of Labor and Stat 2012). In demographic trends, the population of the US doubled in the year 1950 to 2000. The labor force has been continually growing up to 200 million currently. The wages paid to the workers have continually grown due to the changes in population. The increase and growth in labor force has been largely contributed by the increase in women labor force and the increase in population. The labor force has been increasing by 2.6 percent each and every year. It has been projected that there will be a slower growth rate in the labor force in the next 50 years by 0.6 per year. However, USA is better placed than other countries for example countries in East Asia and some parts of Europe. Those countries are continually facing shrinking workforce (Andrew 2009). According to CNNMoney . com, immigrants in the USA have gained thousands and thousands of jobs since the great Recession. However, thousands and thousands f US born workers lost millions and millions. According to Pew Research Center, US native born workers lost more than 1.3 million jobs in 2008 and 2009. Thus, the unemployment rate for the native born was higher as compared to the immigrants. The unemployment for the immigrants was 8.7 percent while that of the native born was 9.7 percent (Whohlers 2012). In Religion statistics, the major religion is the Christians who are

An Introduction to Mayanmar

An Introduction to Mayanmar Myanmar is located in Southeast Asia, bordered by Bangladesh on the west, India on the northwest, China on the northeast, Laos and Thailand on the east, the Andaman Sea on the south, and the Bay of Bengal on the southwest. It has a land area of 678, 500 square kilometers and, as such, is the largest mainland Southeast Asian country and the second largest in the Association of Southeast Asian Nations (ASEAN) after Indonesia. There are two ecological niches in the country: (1) the lowland central plains, which lie between the Irrawaddy and Salween Rivers in the center of the country and are occupied by the dominant Burmans and (2) the highlands surrounding the plains, which are primarily inhabited by minority groups such as the Shans, Kachin, Karen, and Chin. The lowland plains are dominated by a monsoon climate of rain from June to October, a cool interlude for a month or two, and then a hot, dry period lasting until the rains return. The mountainous regions experience the same general seasonal fluctuations with slightly cooler temperatures. Temperature could reach 38ÂÂ °C between May and October and fall to 20ÂÂ °C between December and February. History and Key Events The Mon and Pyu peoples are reported to be the first inhabitants in the area. The arrival of the Mon people, who migrated to Southeast Asia from the north is said to have occurred in the ninth century B.C.E. The first Pyu city-state, Beikthano, was established during the first century C.E. but in 832 C.E. the final Pyu city-state, Sri Ksetra, falls to the Nanzhao kingdom of China. In 1044, the Burman kingdom of Pagan was founded but experienced invasions by the Mongols in 1287 B.C.E. Pagan declined and new centers of power were located at Pinya, Sagaing, and Ava. With the arrival of the British colonizers, a series of war followed. The first Anglo-Burmese War occurred between 1824-1826. The second Anglo-Burmese War in 1852 resulted to the expansion of the British territory. As a consequence of the third Anglo-Burmese War in 1883, Burman territories along with that of the neighboring minority groups became part of British India. Burmese nationalism emerged with the establishment of the Young Mens Buddhist association in 1906. They opened a number of schools dedicated to raising the cultural and educational levels of Burmans, so they can compete with Indians for jobs in the colonial government. Strikes against British colonial rule followed. Burma was separated fromfrnhtfcnfnhgbvf India in 1937 but it was soon followed the Japanese occupation. In 1948, Burma gained independence. A military coup in 1962 placed Ne Win in power. Since then, the country had intermittently been under military rule. The government ignored the election victory by the opposition party, the National League for Democracy and its leader, Daw Aung San Suu Kyi was imprisoned. On July 23, 1997, Myanmar joined ASEAN (Association of Southeast Asian Nations). Adminstrative changes were made in March 2006. Nay Pyi Daw became the new administrative capital. However, in 2007, the country remained impoverished and huge fuel price increases sparked protests, later dubbed the saffron revolution after the robes of monks who also joined in. On November 7, 2010, Myanmar held its elections in accordance with the new constitution that was approved in the referendum in 2008. As part of Myanmars Roadmap to Democracy, Suu Kyis was released from house arrest and detention after 14 years on November 2010. Culture and Society The Pyu and Mon were the earliest inhabitants of the area. Under the 1974 Constitution, the political map demarcated ethnic minority states Chin, Karen (Kayin), Kayah, Mon, Rakhine and Shan and seven divisions where Burmans are in the majority. Myanmar has around 135 linguistic sub-groups from 13 ethnic families. Total population as of July 2010 is estimated at 53, 414, 374. In terms of age structure, 25.3 percent are below 14 years old; 69.3 percent are between 15-64 years old; and 5.4 percent are 65 years and above. The median age is 26 years old and life expectancy is 64.23 years. The population is expected to grow at a rate of 1.096 percent. In terms of literarcy, 89.9 percent of the population age 15 and above are capable of reading and writing. Burmese is the official language. It belongs to the Sino-Tibetan group of languages and is spoken by the majority of the population. Likewise, around 15 percent of the population speak Shan and Karen. English is spoken mainly in large cities and among educated social groups. Majority of the population, 89 percent, are Buddhists. 4 percent are Christians, 4 percent are Muslims, 1 percent are animist and the remaining 2 percent belongs to other local religious groups. Some of the indigenous people in the hill areas, who followed various types of shamanistic rituals in the precolonial era, were converted to Christianity in the nineteenth and twentieth century. Pagan, which is said to be the birthplace of Burmese culture, is the place where the first Burmese empire was founded. This is where the newcomers from the Indo-Chinese plateau first wrote their language and where the Burmese first received the teachings of Buddha. Furthermore, the Ananda temple serves as a monument to the great civilization of Pagan. This cave-type temple was built by King Kyanzittha in 1090. Tourist would come for the Ananda temple festival which falls on the full moon of Pyatho as up to a thousand monks chant day and night during the three days of the festival. Government The Republic of the Union of Myanmar was previously known as the Union of Myanmar or the Union of Burma. Myanmar had been under military rule since 1962. The administrative capital was moved on November 6, 2005 from Yangon, the countrys economic hub. After more than two decades, election were held on November 7, 2010. The parliament was convened in February 2011 and former Prime Minister Thein Sein was sworn into office as president on March 30, 2011. The event marked the end of the junta that ruled the country for decades. Tin Myint Oo and Sai Muak Kham will serve as vice presidents. 30 ministers and 39 deputy ministers were also appointed by the president to his government. The legislature is bicameral, which comprise the House of Nationalities (Amyotha Hluttaw) and the House of Representatives (Pythu Hluttaw). Military forces was estimated at 375,500 in 2006, making it one of largest military in Asia after China and India. The military, that uses Chinese technology, is given a hug e portion of the national budget. comprise Economy Myanmars economy is heavily centered on agricultural processing. Major agricultural products are rice, pulses, beans, sesame, groundnuts, and sugarcane. Other industries include wood products; copper, tin, tungsten, iron; cement, construction materials; pharmaceuticals; fertilizer; oil and natural gas; garments, jade and gems. Total exports (which primarily include natural gas, wood products, pulses, beans, fish, rice, clothing, jade and gems) were $6.862 billion in 2009. Major export partners were Thailand (46 percent), India (19 percent), China (9 percent), and Japan (6 percent). On the other hand, total exports (which primarily include fabric, petroleum products, fertilizer, plastics, machinery, transport equipment; cement, construction materials, crude oil; food products, edible oil) were $4.02 billion in 2009. Major export partners were China (33 percent), Thailand (26 percent), and Singapore (15 percent). Myanmar is also heavily dependent on official development assistance (ODA s) in keeping its economy afloat. Foreign Relations CURRENT ISSUES: Thailand Karen and other ethnic refugees, asylum seekers, and rebels, as well as illegal cross-border activities from Burma the feasibility of jointly constructing the Hatgyi Dam on the Salween River near the border with Burma; citing environmental, cultural, and social concerns, China reconsidering construction of 13 dams on the Salween River but energy-starved Burma with backing from Thailand remains intent on building five hydro-electric dams downstream, despite identical regional and international protests India seeks cooperation from Burma to keep Indian Nagaland separatists, such as the United Liberation Front of Assam, from hiding in remote Burmese Uplands; Bangladesh after 21 years, in January 2008, it resumed talks with Burma on delimiting a maritime boundary AUSTRALIA Current Australian policy toward Burma is tightly targeted with respect to both humanitarian aid and financial sanctions imposed on named individuals who form, or are connected to, its ruling military regime. Australia is well placed to initiate a number of diplomatic actions on Burma, including supporting a United Nations Security Council-imposed arms embargo. Sanctions The Australian governments current policy toward the Burmese regime is best described as targeted, incorporating a combination of sanctions applied to specifically named individuals and activities, and expenditures allocated to specific purposes and projects while eschewing broad-based restrictions on trade and investment. Diplomatic Initiatives Australia co-sponsored a resolution on human rights in Burma at the March 2009 session of the UN Human Rights Council in Geneva. In November 2008, Australia co-sponsored a resolution on human rights in Burma in the Third Committee of the UN General Assembly. Humanitarian Assistance The Australian government provides humanitarian assistance to the Burmese people, with a focus on women and children, ethnic minorities, and displaced persons and refugees on the Thailand-Burma and Bangladesh-Burma borders. CHINA In 1949, Myanmar became the first noncommunist country to officially recognize the newly established Peoples Republic of China. China has become an important partner for Myanmar in trade, economic assistance, and investment. In 2008, bilateral trade reached US$2.63 billion, increasing 26.4% compared to the year before. In fiscal year 2008-2009, Chinas investment in Myanmar was US$856 million, which ranked first among the investors in Myanmar that year. According to a recent report prepared by the International Crisis Group, China may be able to extract minor concessions, but these have never led to fundamental changes in Myanmar. China could not stop the conflict between the Myanmar army and the Kokang cease-fire group. That conflict forced an estimated 30,000 Kokang and Chinese to flee from Myanmar into Chinas Yunnan Province, and the Chinese Foreign Ministry noted that the conflict harmed the rights and interests of Chinese citizens living [in Yunnan]. The report also said that Chinas influence is limited by the Tatmadaw governments profound distrust of China and its anxiety about domination by China (which will not occur). Bilateral relations between China and Myanmar are nevertheless on a stable base, and dialogue between the two countries is frequent. On September 28, 2009, for example, General Tin Aung Myint Oo, first secretary of the Myanmar government, attended a reception in honor of the sixtieth anniversary of the Peoples Republic of China in Rangoon along with Lieutenant General Myint Swe, the chief of the Bureau of Special Operations-5, which oversees the Rangoon Regional Military Command, and other senior officials. JAPAN The chief aim of the Japanese governments policy toward Myanmar is to encourage the government and the people of Myanmar to move in the direction of political democratization and economic development. Japan assists Myanmar in economic development, recognizing the necessity and urgency of enhancing the welfare of the people as well as the geo-economic importance of the country as a link between South Asia and Southeast Asia. In the context of economic cooperation, Japan has provided grant and technical assistance, although yen-denominated loans have been suspended since 1988. The purpose of this assistance has been mainly to improve humanitarian conditions through medical and health care, school construction, and education. The allocation of financial resources has been decided on a case-by-case basis, taking into account improvements in the human rights situation and the progress of political democratization. PHILIPPINES Areas in which specific Philippine policies could be directed: Providing assistance in education modernization programs, including provisions for liberal arts and humanities. Working within ASEAN to provide the basis for political reform in Burma/Myanmar by making use of provisions in the ASEAN Charter that promote respect for democracy and human rights and in the ASEAN Political and Security Community that urge the sharing of values and norms in the region. Initiating exchange visits by young people on a bilateral basis between Burma/Myanmar and the Philippines, including formal exchanges through training programs for young bureaucrats (e.g., the Foreign Service Officer cadet program in the Philippines). Initiating cultural exchanges between the two countries. ASEAN ASEAN functions according to consensus decisions, it is unlikely to serve as anything more than a structure for managing economic relations, and it cannot overcome the reluctance of India and China to do anything that would adversely affect their economic interests in Burma/Myanmar. ASEANs Stand on Myanmar Defended the membership of Myanmar in ASEAN Opposed any discrimination directed at Myanmar in ASEANs external relations and cooperation with any dialogue partner or other external party Continued to support Myanmars quest to join Asia-Pacific Economic Cooperation as soon as the moratorium on organization membership is lifted Supported Myanmars joining the annual ASEAN-Europe Meeting starting from the fifth meeting in Hanoi in October 2004 Encouraged and supported dialogue and cooperation among all parties concerned with achieving peaceful resolution to the political problems and national reconciliation in Myanmar Supported the prompt implementation of Myanmars seven-step roadmap to democracy, as expressed, in particular, at the 2003 ASEAN Summit in Bali Encouraged Myanmar to keep fellow ASEAN member states fully informed of progress as well as setbacks in implementing various measures in the roadmap Supported the ASEAN chair when interacting with Myanmar Supported the good offices of the UN secretary-general and his special envoy to Myanmar Support capacity building for the Myanmar government, including attachment to and training at the ASEAN Secretariat, as well as recruitment of Myanmar nationals to work in the ASEAN Secretariat. Take an active leadership role in mobilizing ASEAN and international support for the operations to provide humanitarian assistance to survivors of Cyclone Nargis, under the Tripartite Core Group of ASEAN, the United Nations, and Myanmar

Philosophy Prep Essay

1. What are the different branches of philosophy, and what are they about? 2.Explain what a fallacy is. What kind of mistake is someone making when they commit a formal fallacy in an argument? 3. What is â€Å"wisdom,† and how does philosophy relate to it? 4. Describe the nature of critical thinking. What advantage does the critical thinker have over someone who lacks that skill? 5. Describe and explain the steps in the critical-thinking process. 6. What is wrong with â€Å"relativism† as a thought process? What does the relativist need to understand? 7. What do you think you can fruitfully learn from the study of philosophy? How can you apply philosophy to your life? 8. Describe the influence of Homer on early Greek thought. How did he pave the way for philosophical thought? 9. Describe and explain the underlying philosophy of knowledge that guided Socrates’ method of knowledge. 10. Who were the sophists, and why did they oppose Socrates? 11. Explain why Socrates was arrested. How did he respond to the charges against him? 12. Explain Plato’s view of the soul. Why did he liken it to a chariot? 13. What was Descartes’ conclusion about the nature of the self, and how did he arrive at that conclusion? 14. How did John Locke’s views differ from those of Descartes? How did that determine Locke’s views of the self? 15. What was Hume’s argument for the position that there is no such thing as the self? 16. What was distinctive about Kant’s view of the nature of self as related to experience? 17. What was Ryle’s view of the mental as it relates to the physical? How did Ryle’s view differ from those before him? 18. What are the two forms of physicalism? How do they differ from each other? 19. What is determinism? How is it different from the thesis that there is no free will? 20. What is hard determinism, and how is it argued for? 21. What did Baron D’Holbach mean by saying that â€Å"Absence of constraint is not absence of necessity†? 22. Explain the distinction that was made by W.T. Stace in arguing for the compatibility of free will with determinism. 23.What did Moritz Schlick mean by saying â€Å"If decisions were causeless there would be no sense in trying to influence men†¦Ã¢â‚¬ . What role did this thought have in his theory of free will? 24. What is existentialism? Explain Jean-Paul Sartre’s existentialist position on the nature of free actions. 25. Give some examples of questions that are asked in metaphysics. Which one(s) do you think are best indicative of the subject matter of metaphysics? Explain. 26. Describe the subject matter of epistemology, and explain what questions in epistemology you think are worth pursuing. 27. Describe Plato’s doctrine of the Forms. What questions was it meant to answer? 28. Describe Plato’s hierarchical metaphysics, explaining the relationships between the levels. 29. Explain and contrast the theories of knowledge of rationalism and empiricism. 30. How did Descartes go out about pursuing only knowledge that could be absolutely certain? What did he find?