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Tuesday, May 26, 2020

Is It Possible to Travel Back in Time

Going back in time to visit an earlier era is a fantastic dream. Its a staple of SF and fantasy novels, movies, and TV shows. Who wouldnt like to go back and see the dinosaurs or watch the birth of the universe or meet their great-great grandparents? What could possibly go wrong Could someone travel to a previous era to right a wrong, make a different decision, or even completely alter the course of history? Has it happened? Is it even possible? There are a lot of questions about travel into the past, but not very many solutions. The best answer science can give us right now is: its theoretically possible. But, no one has done it.   Traveling Into the Past It turns out that people time travel all the time, but only in one direction: from the past to the present and moving into the future. Unfortunately, no one has any control over how quickly that time passes and nobody can stop time and continue to live.  It seems that time is a one-way street, always moving forward. This is all right and proper. It also fits with Einsteins theory of relativity because time only flows in one direction—forward. If time flowed the other way, people would remember the future instead of the past. That sounds very counter-intuitive. So, on the face of it, traveling into the past seems to be a violation of the laws of physics. But not so fast! It turns out that there are theoretical considerations to take into account if somebody wants to build a time machine that goes back to the past. They involve exotic gateways called wormholes, or some science fictional-sounding creation of gateways using a technology not yet available to science.   Black Holes and Wormholes NASA The idea of building a time machine, like those often depicted in science fiction films, is likely the stuff of dreams. Unlike the traveler in H.G. Wellss Time Machine, no one has figured out how to build a special carriage that goes from now to yesterday. However, astrophysics gives us one possible pathway: one could possibly harness the power of a black hole to venture through time and space. How would that work? According to general relativity, a rotating black hole could create a wormhole—a theoretical link between two points of space-time, or perhaps even two points in different universes. However, theres a problem with black holes. Theyve long been thought to be unstable and therefore un-traversable. However, recent advances in physics theory have shown that these constructs could, in fact, provide a means of traveling through time. Unfortunately, we have almost no idea what to expect by doing so. Theoretical physics is still trying to predict what would happen inside the wormhole, assuming one could even approach such a place. More to the point, theres no current engineering solution that would allow us to build a craft that would let make that trip safely. Right now, as it stands, once a ship enters the black hole, its going to get crushed by incredible gravity. The ship, and everyone aboard are made one with the singularity at the heart of the black hole. But, for the sake of argument, what if it were possible to pass through a wormhole? What would people experience? Some suggest it would probably be a lot like Alice falling through the rabbit hole. Who knows what we would find on the other side? Or in what time frame? Until someone can devise a safe way to make that trip, we arent likely to find out. Causality and Alternate Realities The idea of traveling into the past raises all sorts of paradoxical issues.  For instance, what happens if a person goes back in time and kills their parents before they can conceive their child? Lots of dramatic stories have been built around that one. Or, the idea that someone could go back and kill a dictator and change history, or save the life of a famous person. An entire episode of Star Trek was built around that idea. It turns out that the time traveler effectively creates an alternate reality or parallel universe. So, if someone did travel back and prevent someone elses birth, or murdered someone, a younger version of the victim would never come to be in that reality. And, it might or might not carry on as if nothing had changed. By going back in time, the traveler creates a new reality and would, therefore, never be able to return to the reality they once knew. (If they then tried to travel into the future from there, they would see the future of the new reality, not the one they knew before.) Consider the outcome of the movie Back to the Future. Marty McFly changes reality for his parents back when they were in high school, and that changes his own reality. He gets back home and finds his parents arent quite the same as when he left. Did he create a new alternate universe? Theoretically, he did. Wormhole Warnings! This brings us to another issue that is rarely discussed. The nature of wormholes is to take a traveler to a different point in time and space. So if someone left Earth and traveled through a wormhole, they could be transported to the other side of the universe (assuming they are even still in the same universe we currently occupy). If they wanted to travel back to Earth they would either have to travel back through the wormhole they just left (bringing them back, presumably, to the same time and place), or journey by more conventional means.   Two spaceships enter a wormhole in outer space to get to a universe in another part of the galaxy. Wormholes also are invoked in SF for time travel purposes. Corey Ford / Stocktrek Images Assuming the travelers would even be close enough to make it back to Earth in their lifetimes from wherever the wormhole spat them out, would it still be the past when they returned? Since traveling at speeds approaching that of light makes time slow down for the voyager, time would proceed very, very quickly back on Earth. So, the past would fall behind, and the future would become the past... thats the way time works flowing forward!   So, while they exited the wormhole in the past (relative to time on Earth), by being so far away its possible that they wouldnt make it back to Earth at any reasonable time relating to when they left. This would negate the whole purpose of time travel altogether.   So, Is Time Travel to the Past Really Possible? In Back to the Future a specially outfitted DeLorean was the vehicle that took the movies characters back and forth in time. Charles Eshelman /  Ã‚  Getty Images   Possible? Yes, theoretically. Probable? No, at least not with our current technology and understanding of physics. But perhaps someday, thousands of years into the future, people could harness enough energy to make time travel a reality. Until that time, the idea will just have to stay relegated to the pages of science-fiction or for viewers to make repeated showings of Back to the Future.   Edited by Carolyn Collins Petersen.

Sunday, May 17, 2020

The Safavid Empire of Persia

The Safavid Empire, based in Persia (Iran), ruled over much of southwestern Asia from 1501 to 1736. Members of the Safavid Dynasty likely were of Kurdish Persian descent and belonged to a unique order of Sufi -infused Shia Islam called Safaviyya. In fact, it was the founder of the Safavid Empire, Shah Ismail I, who forcibly converted Iran from Sunni to Shia Islam and established Shiism as the state religion. Its Massive Reach At its height, the Safavid Dynasty controlled not only the entirety of what is now Iran, Armenia, and Azerbaijan, but also most of Afghanistan, Iraq, Georgia, and the Caucasus, and parts of Turkey, Turkmenistan, Pakistan, and Tajikistan. As one of the powerful gunpowder empires of the age, the Safavids re-established Persias place as a key player in economics and geopolitics at the intersection of the eastern and western worlds. It ruled over the western reaches of the late Silk Road, although the overland trade routes were quickly being supplanted by ocean-going trading vessels. Sovereignty The greatest Safavid ruler was Shah Abbas I (r. 1587 - 1629), who modernized the Persian military, adding musketeers and artillery-men; moved the capital city deeper into the Persian heartland; and established a policy of tolerance towards Christians in the empire. However, Shah Abbas was fearful to the point of paranoia about the assassination and executed or blinded all of his sons to prevent them from replacing him. As a result, the empire began a long, slow slide into obscurity after his death in 1629.

Friday, May 15, 2020

Conflicts of Man Versus Nature in “Hatchet” by Gary Paulsen

Brian Robinson from â€Å"Hatchet† by Gary Paulsen, is a thirteen-year old boy from New York City. This novel essentially deals with the matter of man and nature alongside, of self-cognizant. On his way to visit his father, his plane crashes leaving him alone in the middle of the Canadian wilderness. The story mainly progresses through Brians experiences existing alone in the wilderness and the struggle to survive with nothing but a hatchet his mother gave him as a gift. Thus, he is primarily the only paramount character. Throughout his survival in the woods, Brian develops notion of how things work for survival and alters his thoughts and action based on the environment he is positioned. The character demonstrates several psychological stages he undergoes to survive based on his prior knowledge and contemporary challenges. Brian is a particularly charismatic individual. While he depicts vulnerability, frustration, and impatience at the introduction of the novel, his struggle and wisdom in the north woods of Canada revamp his attitude and mindset permanently. Brian had to figure out how to survive on a daily basis, learn quickly and acquire essential survival goods. He had to face new challenges every day such as fishing, making fire and protection. He practices and maintains qualities that are significant not only for forest survival yet also to life as a whole. Throughout the challenges, he enhanced his Mindset, patience, skill, observation, and an embracement for the innate

Wednesday, May 6, 2020

Accounting information system Example

Essays on Accounting information system Admission/Application Essay ACCOUNTING INFORMATION SYSTEM Number: 3 Revenue cycle The revenue cycle for the Boat retail company entails the process of order processing, billing, and shipping. The customer makes a request in form of an inquiry to the sales department. The sales clerk then responds with the confirmation of availability of products. The client then makes a purchase for the specific items. The sales clerk processes the order and issues an invoice to the client. The client makes payment based on the invoice and the items are shipped to him. The accounts clerk does the billing and issues the client with a bill of the items. He also processes the payments and issues a receipt. The receipt of payment is used by the sales clerk to prepare the delivery statement that is used to ship the items purchased by the customer. These processes and the various actors are depicted in the following diagrams figure 1) context diagram and figure 2) Level 0 data flow diagram. Additionally the flow of the documents through the revenue cycle is illustrated in the document flowchart in figure 3. Figure 1:Context diagram Figure 2: Level 0 Data Flow Diagram Document Flowchart. As described above, the customer makes an inquiry to the sales department. The sales person then responds to the inquiry. This allows the customer to make a purchase order for the items that they need. The sales person proceses the order and issues a an invoice; the invoice is forwarded to the customer by the billing department. After that the customer makes payment for the products and the products are shipped to them together with the payment receipt and the delivery note. The documents that are created in this cycle include; request statement, invoice, delivery note and the payment receipt. The diagram below depicts this flow. 4.0 Database and file structure The database created has four tables including Customer, purchase Orders, Invoices and Inventory. These tables are used to store the records that are needed for the revenue cycle to be complete. The screenshots for the database that is designed in Microsoft Access are shown below. Customer table Customer Id is the primary key that uniquely identifies the customer. The other fields include name, address; contact number, email address and the credit card number; Purchase order; Details entered by the sales person when the customer makes a purchase order. The Order_Id is the primary key for this table; Inventory table Shows the items that are in the inventory. The Item_code acts as the primary key uniquely identifying the products in the inventory. Invoice table Stores all the invoices of orders made by the customer; Invoice No is the primary key; 5.0 Screens and Reports Screens and reports are necessary since they provide an interface through which the users of the database can easily input and view records and data stored in the database. the use of screens and reports enhances efficiency and accuracy in the access to the database, data entry and output of information from the database. Additionally, the use of reports provides summarized data that is easy to interpret hence necessary for provision of summarised data for decision making. The essential screens and reports are shown below: Customer entry screen: Purchase order entry screen Customer Invoice Reports Inventory report Customer purchase order Report Invoice reports Reference Hall, James. 2011. Information Technology Auditing. Mason, OH: South- Western Cengage Learning. Hilty, Lorenz, Eberhard K. Geifert, and Rene Treibert. 2005. Information System for Sustainable Development. London, U.K.: Idea Group Inc. Roger, Chiang, Siau Keng, and Hardgrave Bill. Systems Analysis and Design: Techniques, Methodologies, Approaches, and Architectures. M.E. Sharpe, 2009. Shtub, Avraham, and Reuven Karni. 2010. ERP: The Dynamics of Supply Chain and Process Management. New York, NY: Springer Science. Accounting Information System Example Essays on Accounting Information System Essay ACCOUNTING INFORMATION SYSTEM Accounting Information Systems Question a. What is SAP what is its significance in Australia? SAP is a business management software. As a matter of fact it is the leader in terms of market as well as technology, among all existing business management software. SAP provides very comprehensive business software via the SAP services, applications and support. b. Provide a brief history of SAP and its relation to ERP and AIS. SAP AG Company was founded in June of the year 1972. It is a German company with regional offices worldwide. The founders were former engineers at IBM in Mannheim. It was later to change to â€Å"Systems, Applications and Products in Data Processing†. SAP launched its first application, the SAP R/1 solution. Then in the year 1979; six years after launching SAP R/1, SAP R/2 was launched. Several improvements of the solution were soon to follow then in the 1990s, SAP launched SAP R/3 which also underwent several improvements and changes between 1992 through to the year 1995. Question 2: Referring to the VDO case study on the Canada Post, please answer the following questions a. Provide a summary of the company background The company is called Canada Post; it is Canada’s postal service company. It is a group of companies which includes Pure Later Carrier Company, Progistics, IntelCon, and Noble Post. The company represents about 6 billion dollars in revenue. The company has about 66000 employees (Turner Weickgenannt, 2009). b. Identify and discuss the 5 strategic objectives of the company To be a world leader in providing innovative, physical and electronic delivery solutions creating value for all of its customers, employees and all Canadians. To defend its current business – this is in order to deal with the competitive threats, among them, the electronic mailing services, new delivery companies coming in, and so on. To achieve operational excellence through its business. To make employees, a competitive advantage. Presently they are not a competitive advantage. To enhance its corporate equity. Canada Post has very strong brand presence in Canada. The strategic objectives include: To have a customer driven vision and capability To have timely response to the customers Cost reduction in all of the administrative areas To leverage its distribution network To get its network expanded to the united states and the rest of the world To mobilize the post to occupy a larger share of the distribution market c. Identify and discuss 5 challenges that the company is experiencing and 5 opportunities that can be achieved by using SAP Challenges i. Shareholders are asking for more profits ii. The expense to make the changes to other legacy systems was not working iii. Fuel prices were rocketing iv. Deregulation which is happening in other posts around the world v. Employees are asking for more; the work culture is changing Opportunities i. Technology is changing ii. Globalization iii. What their customers are asking for iv. The need to have a relationship with more of the one million customers it is in contact with than the mere 100000 of them presently. v. Competition d. Identify the SAP solutions and services that the company uses Sales Application Procurement management system and supply chain manager Finance management system Customer and employee facing interfacing has been changed The company has put around HR and Procurement under the SAP R/3 implementation. There are automated shipping tools on the front end so that customers can give data electronically e. Explain 4 motivations in implementing SAP There is an executive steering committee that oversees the change management processes. The company is continually working on improvement. The need to manage people and processes well Changing of the organization from a functional based organization to a process based organization. Most of the teams in the change process were working with 98% of the Canada Post employees to manage the change process. f. Describe 5 benefits of SAP to the company An internally trained work force Reengineering of about 700 processes Procurement processes have been automated and are now electronic in nature. Innovative business processes have been put in place The company has a very business oriented web site that is well integrated with all the other applications of SAP that the company uses. References Gelinas, U., 2011. Accounting Information Systems. New York: Cengage Learning. Investopedia, 2012. Accounting Information System. [Online] Available at: HYPERLINK "http://www.investopedia.com/terms/a/accounting-information-system-AIS.asp" \l "axzz1tntMBBlt" http://www.investopedia.com/terms/a/accounting-information-system-AIS.asp#axzz1tntMBBlt [Accessed 3 May 2012]. Marshall, R. Paul, J., 2009. Accounting Information Systems. Upper Saddle River: Pearson Prentice Hall. Turner, L. Weickgenannt, A., 2009. Accounting Information Systems: Controls and Processes. New York: Wiley. Accounting information system Example Essays on Accounting information system Assignment FRAUD AND FRAUDULENT ACTIVITIES By of the of the School Fraud and fraudulent Activities One of the articles on fraud and fraudulent activities was published on ABC news website in which the ex-CEO of Healthsouth Corporation which is based in Birmingham Alabama was ordered by the state court judge to pay the firm’s shareholders a sum of $3Billion U.S dollars. Mr. Richard Scrushy was sued by the shareholders for accounting fraud which had been committed during his term in office. The judge, Mr. Allwin Horn argued that the fraud committed by the former CEO almost sent the company into bankruptcy despite being acquitted earlier in a federal criminal case o the same nature in which he pleaded not guilty. Mr. Scrushy was accused of unethical dealings by the Alabama suit which he committed at the time when the firm was undergoing broke and complicity in $2.6 billion in fraudulent dealings. The shareholders wanted him to pay for the amount including that which he had taken for his personal gain. Mr. Scrushy denied any involvement in the act and that he had not sought to have the accounting books manipulated in his favour. Five former finance officers of the company testified against thus implicating him further over the scheme that was aimed at defrauding the company. In his defense, he blamed the former finance chiefs of having personal weaknesses as well as grudge against him (REZAEE, Z., RILEY, R. 2011). The events at the Healthsouth took place in the year 2002 in which the company’s CEO allegedly instructed the company’s accountants to inflate the earnings by $1.4 Billion so as to create a good impression of the company in a bid to win over the confidence of the shareholders and other stakeholders. This constituted an accounting fraud which arises when accounting books of records have been manipulated in favour of some parties in the company. Such kind of fraud can be prevented by adopting a strong system of internal controls such as developing checks and balances that will ensure that no single individual has control over all forms of financial transactions (ALBRECHT, W. S. 2012). Preparation of fiscal policies and procedures involving purchasing guidelines, petty cash management, use of firms’ assets and managing conflict of interest will greatly help handling such frauds. Proper implementation of an Accounting Information System can greatly help in controllin g such fraud since it automate and streamline the entire system thus ensuring timely reporting (HALL, J. A. 2013). The second case of fraud and fraudulent activity was published in 26th May 2010 on the examiner.com website about Humboldt Creamery in which the former CEO pleaded guilty of committing financial-statement fraud. The former CEO Richard Ghilarducci admitted that in the years 2007 and 2008 he had provided false financial information with an intention of availing a favourable financial picture of the company so that the firm will receive an extension of an existing loan from its key financiers such as the CoBank and the Agricultural credit bank. In his defense, he said that his intention was not bent on benefiting him as an individual, a claim that was proved to be true, but he intended to save the current credit position of the company. Several farmers who had filed the suit argued that the events that had transpired under the watch of the CEO had impacted negatively on the image of the creamery making many resulting in many people loosing trust in the firm. One of the most notable farmers was Mr. Dennis Leonardi who claimed that the Mr. Ghilarducci’s actions had forced him to take up a seven year loan so as to keep his own farm solvent. The actions of the former CEO however violated the Title 18, U.S. Code, Section 1014, which prohibited false financial statements directed to the Agricultural Credit Banks. He therefore faces a sentence of not more than thirty years imprisonment and a fine of about $1 million. The financial statement fraud committed by the former CEO led to wrong representation of the financial position of the company in-terms of its asset thus portraying a false positive image of the firm (HALL, J. A., HALL, J. A. 2011). One of the means of mitigating such kind of fraud is to ensure proper auditing of the firm’s financial records from time to time basis by external auditors as well developing stronger internal control systems that will allow order in the company’s operations (ZACK, G. M. 2013). Bibliography ZACK, G. M. (2013). Financial statement fraud: strategies for detection and investigation. Hoboken, N.J., John Wiley Sons. REZAEE, Z., RILEY, R. (2011). Financial Statement Fraud Defined. Hoboken, John Wiley Sons, Inc. http://www.SLQ.eblib.com.au/patron/FullRecord.aspx?p=456006. HALL, J. A. (2013). Accounting information systems. Mason, OH, South-Western Cengage Learning. ALBRECHT, W. S. (2012). Fraud examination. Mason, OH, South Western, Cengage Learning. HALL, J. A., HALL, J. A. (2011). Information technology auditing and assurance. Mason, Ohio, Thomson/South-Western. http://www.examiner.com/article/humboldt-creamery-s-ex-ceo-pleads-guilty-to-financial-statement-fraud http://abcnews.go.com/Business/story?id=7876580

The Social Welfare System During The United States Essay

The social welfare system in the United States can be a controversial topic especially now with the new presidential elect. For this paper I was assigned to look into two different peoples perceptions and attitudes on the social welfare system. I looked into how they perceived the system and whom they believed benefits from this system. Throughout this paper the identities of the two people I interviewed will not be revealed. I will simply refer to them in pronouns. My goal during this interview was not to educate my two interviewees so some of the information contained in this paper may not be accurate. Throughout this paper the two interviewees opinions will be stated and their opinions will then be compared and discussed. Although the whole population of the United States is experiencing the same welfare system each individual perceives and has different beliefs about the system. The first person I interviewed can be identified as a Caucasian, twenty-two year old, male. He is a college graduate who has an associates degree in fire science from Northshore Community College. This male is currently employed at ENE Systems as a buildings operator and works as a mechanic at Lucey’s Service Station on the weekends. He is a son, a brother to four siblings, and an uncle to three nieces and three nephews. I interviewed this male in his own home behind closed doors so there was no other input from outside sources. After obtaining his basic information, I asked him what he thoughtShow MoreRelatedThe Social Work Policies1506 Words   |  6 Pages Social Work Policies Social Welfare Q 1 Income support policies in the United States Income support policies in the United States view the monetary aspect of individual and family well-being. Income support policies are categorized into two that is direct cash transfers and indirect cash transfers. Income support programs are aimed at reducing poverty levels and boosting the economic growth of United States. 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Signed on September 17th, 1787, the preamble of the United States Constitution declares, â€Å"we the people of the United States, in order to form a more perfect union, establish justiceRead MoreWelfare Of The United States Essay869 Words   |  4 PagesWelfare in the United States began in the 1800’s when the colonies imported British Poor Laws. Before the Great Depression began in America, the government was already supporting certain programs such as the Civil War Pension Program was that passed in 1862 that gave aid to Civil War Veterans and their families. Once the Great Depression hit, unemployment rose and President Franklin D. Roosevelt, enacted the Social Security Act in 1935. The act formed a number of programs that provided aid to a widerRead MoreSocial Welfare : The United States978 Words   |  4 PagesSocial welfare programs are when society organizes efforts to meet some human needs. 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This is such a stereotyped opinion of all that the welfare system is and what it does for millions of individuals and families in the United States. To socially define welfare one could view it as a: social effort designed to promote the basic physical and material well-being of people in need† (dictionary.com). BecauseRead MoreSince 1935, When Welfare Was Set In Place And Made Known,1486 Words   |  6 PagesSince 1935, when Welfare was set in place and made known, Americans have been profoundly impacted in many ways. Not just the recipient s economic state but also the society around them as a whole has been greatly affected as well. The Welfare system is constructed on the fundamentals of distribution and equality along with opportunities for individuals who cannot afford the minimum level of well-being in today s economic society. There has been much controversy surrounding Welfar e based on the beliefs

The Impact of Federalism on Accountability free essay sample

Leon, This is an excellent assignment, one that you should be very proud of. Starting with an impressive introduction, you outline the paper’s parameters and explicitly state its argument. Your analysis draws upon a wide range of sources and utilises them very effectively. Indeed, you have structured your paper so that the reader is never left questioning its progression. In this, your train of critical thought is evident. It is clear that you have a very strong understanding of the topic as is highlighted through your well-constructed argument. Your conclusion reiterates the main points of your paper well, and draws the all together into a satisfying conclusion. With your last paper I criticised your disjointed writing style and the lack of narrative flow. It is obvious that you have taken these comments on-board and have worked towards their successful resolution. In saying that, there is still room for improvement in this regard. We will write a custom essay sample on The Impact of Federalism on Accountability or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page While your transitions are much improved, some shifts between paragraphs feel a little messy. Being aware of this issue, as you clearly are, will help you continue to improve your writing style. Well done.

Tuesday, May 5, 2020

Accounting Journal Entries books of Company -Myassignmenthelp.Com

Question: Discuss About The Accounting Journal Entries Books Of Company? Answer: Introduction The main aim of this paper will be to discuss the topic that is based on accounting of depreciation with respect to fixed assets. The paper will help to provide a deeper insight regarding the variables that are present in accounting and its uses in the scenes related to real-life. Accounting that is related to depreciation has to be entered as an expense for the fixed assets that are present within the organizations. These entries are done based on a particular time period, which shows the value of the assets in the present time period. The concepts and definition of depreciation has been discussed in a further manner in the following stages of the assignment so that it can help in gaining a better understanding regarding the topic. Objective and Scope The primary objective of this project will be to develop an understanding regarding the variables that are present in accounting in a critical manner. The variables are related with fixed assets and depreciation and the various methods through which the fixed assets can be measured. A proper literature review will help in identifying the issues that are present with variable that are present in depreciation. The review of the literature will help in analyzing the application of depreciation that takes place on the fixed assets. The analysis that will be conducted will help in presenting the effect of depreciation that it has on the fixed assets and whether the depreciating value needs to be calculated on a yearly or a monthly basis. The comprehensive research will be conducted by considering the various views of the authors who have conducted studies on the topic previously. The analysis will be done using a qualitative method so that it can help in understanding the topic in a better manner by the previous researchers. Literature review According to Reid and Myddelton (2017), the framework that is associated with the standards and regulations of accounting will help the organization in adopting the policies of accounting with a conservatism degree. However, the use of the conservation policies within the organization has to be ignored with respect to the carrying of the fixed assets. Therefore, the companies need to follow the conservative policies so that it can help in covering the losses that the organizations have faced. Moreover, the difference between the intangible and the tangible assets is that the accounting policies that are less conservative is same within the schedule of depreciation. Warren and Jones (2018) stated that the conservative policies help in implementing the estimated income at a lesser sate and are in linearity with the fixed assets and the conservative policies. The characteristics have to be calculated with the charges in depreciation so that the expenses can be proportionate in the finan cial statements of the organization. Moreover Pauliuk, Wood and Hertwich (2015) stated that the efficient capital market will result in guiding the participants that are available in the market by using the principles of accounting in a multiple manner by the organizations. Additionally, the efficient market will help in eliminating the discrepancies that are associated with the policies of accounting so that the values can be similar. This will help the participants in estimating the demands that are present in the market so that the equity The figure that has been provided above shows the comparison in the depreciation rate with respect to the ratio that is present for impairers and non-impairers. The comprehensive study can be conducted based on the average depreciation rate, which needs to be calculated for the impairers and the significance of the non-impairers (Das 2017). Depreciation concept Carey, Knowles and Towers-Clark (2017) stated that it is the way through which the expenses on the price of the assets are calculated over the anticipated life of the assets. The primary factor in using depreciation is to increase the cost of fixed assets in an anticipated manner so that it can help in the identification of a certain area regarding the cost of the assets. The report of the organization is prepared by taking in to account the depreciated value of the fixed assets. Warren, Moffitt and Bymes (2015) stated that if the individuals of the organization consider the price of the asset at the fixed cost and is shown as expenditure in a single financial year, then it might lead to improper accounting transactions under the same principles. This is due to the fact that the revenue that is generated is not associated with the expenses of the company. Fixed asset concept Del Giudice, Manganelli and De Paola (2016) were of the view that fixed assets are the tangible long-term properties of the organizations that help in the generation of income for the organization. The fixed assets that are present in the company are not generally converted in to liquid cash within a particular time. The fixed assets that consist of properties along with plants and equipment are referred to as capital assets for the company. Additionally, in the balance sheet of the company, the statement contains liabilities, equity capital of the shareholders and the assets as well. According to Rambaud and Richard (2015), the assets are further divided in to non-current and current assets and its differences lie in the lives of the assets for which it can be productive. The assets that are current in nature can be converted in to cash within a particular time period by the organization. The fixed assets that are bought within the organizations are used in meeting the production of the companies and is also rented to third parties so that it can be used by the other organizations as well. Value measurement for fixed assets According to Liapis and Kantianis (2015), the assets have to be measured so that it can help in throwing light on the theories that are present in the accounting policies. The theories for measuring the value of the fixed assets at the starting point and at the end are known as economic value. The theory of value is done on the basis of production technique so that it can help in analyzing the roots that are present in the primitive societies and the use of the natural resources will help in the consumption of the goods by working with the fixed assets. Quantitative or Qualitative The study of the research will be conducted in a quantitative manner where the employees of the organization will be provided with questionnaire. The questionnaires will consist of the questions that will help in providing a better understanding of the topic. The researcher will distribute the questionnaire set among the employees and provide them with sufficient time so that the set can be completed and given back to the researcher for the purpose of its analysis (Bernard 2017). The researcher will be conducting interviews as well of the managers so that he/she can get a better understanding regarding the topic. The manager can provide better insights regarding the factor of depreciation that is present within the organization so that the researcher can be able to analyze the factors that are present with respect to depreciation (Davies and Hughes 2014). What software are used for Data analysis The response of the questionnaire that will be collected from the employees will be analyzed with the help of Statistical Package for the Social Sciences (SPSS). The use of SPSS will help in analyzing the data in a statistical manner This software is an algorithm that helps in analyzing and integrating the data that is available so that the applications of the statistics can help in yielding the results. The software can be used in an easy manner, as it is flexible and the users of various skill levels can get help for their major projects as well. it also allows the researcher in improving its level of efficiency by finding better risks that will help in minimizing the risks (Cronk 2017). The Theory taken for data analysis There are three types of theories that are used for the process of data analysis such as grounded theory, distributed cognition and activity theory. The grounded theory is a method of systematic induction that is used to conduct the research n a qualitative manner. This theory helps in utilizing the strategies present in methodology that are flexible in nature. Secondly, the researcher can use this theory in collecting and analyzing the data in a proper manner, as the theories helps in developing the analysis for the data (Bernard 2017). The Distributed Cognition is described as the coordination by analyzing the interactions that has taken place between the individuals with the help of representational media. The analysis is described as the system through which the sub-systems can be reconfigured in an dynamic manner. It is therefore a process that helps in defining the mechanisms that are present in the cognitive processes (Hinton, McMurray and Brownlow 2014). The Activity Theory helps in explaining the relationship between the object that is the things that are being done and the subject that is the human beings. The activity of the object is done by focusing on the activity where as the subject is the group or a person that is engaged within the activity. The agenda of the activity is mostly dual in nature where the primary objective depends on the interpretation of the subjective activities (Chambers 2018). This process of research will be based on grounded theory, as the researcher will be analyzing the data that will be collected from the questionnaire that will be distributed among the employees of the organization. The collection and tabulation of the data by the researcher will help him/her in reaching a finite conclusion, as the researcher will be able to show the data in a proper manner. Presentation of data through tables and diagrams The data that will be collected will be tabulated in tables and graphs. The table will consist of the percentage of the respondents who have chosen the options that has been provided in the questionnaire. This will help the researcher in identifying the percentage of employees who have chosen the options. The graphs will be tabulated based on the percentages that will be shown in tables. Decision by Statistical significance The Chi-square test is a test of the hypothesis that is done in a statistical manner as the distribution of the sampling is provided so that the test can be conducted to find out the truth of the null hypothesis. It is used to determine the differences that are present between the observed and the expected frequencies based on the observations (Khedker, Sanyal and Sathe 2017). The construction of the sum of squared errors through the sample variance will help in making the assumptions based on distributed data that is independent in nature. This test will help in testing the sampling distribution based on asymptotic truth, which means that the null hypothesis that has been taken up in the study is considered to be true. If the value is more that the minimum, that is expected from the test, then the null hypothesis taken in the researcher will not be considered to be true (Bernard 2017). Conclusion Thus it can be concluded that the research will help the researcher in providing better insights regarding the topic that has been taken up for the study. The use of the proper methods of data analysis will help the process of research to be used by other researchers in the future as well. 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