All Roads Lead to Your Hult Campus Hult Blog

As the days go by, and this once-in-a-lifetime experience keeps unfolding, I can feel how the school we are going to leave to the next generation of Hultians will be different from the one we inherited in 2013. From the Executive Director and the Dean – whom students simply know as Marty Larry – all the way to the youngest member of the staff, everybody at Hult is always open to suggestions and strives to constantly improve things. The student body is encouraged to get involved in many activities and to take the initiative on an idea, with very little constraints coming from the â€Å"usual ways† of doing things. It’s quite empowering. And a lot of fun! Fortunately, at least one thing will not change for the class of 2015: the glorious location of Hult’s San Francisco campus. Levis Plaza is across the street, a perfect place to spend a lunch break outdoors in the sunshine. And the Embarcadero is just one more block away. Last September we could see the sails of the Americas Cup participants through the windows during class, and we heard the fans cheering Oracle Team USA during the last victorious race. As for the other side of the building, it is literally next to the steep face of historic Telegraph Hill. On top of the hill stands one of San Franciscos most iconic landmarks: Coit Tower. As we all became familiarized with the campus surroundings during our first weeks, the tower served as a precious reference: Thats where the campus is! Of course by now we all know how to move across the city. Every time I cycle to school in the morning, the tower looks like a silent giant eager to show me the way. I rarely forget to reciprocate with a quick, but friendly glance. On June 1st I will be looking at Coit Tower from an unusual location: the deck of the San Francisco Belle, the largest charter yacht on the West Coast, as it navigates the waters next to Alcatraz Island. From there, I will dive into the freezing waves of the Bay and start swimming toward San Francisco! Yes, Im serious. I suppose the fact that 2,000 more people will be joining me does not necessarily prove that its a good idea. Here’s the thing: as part of my quest to maintain an active lifestyle, despite the demands of Hults one-year MBA, I decided to give myself a little incentive last December. I entered the Escape from Alcatraz, one of the worlds most challenging triathlon events. A triathlon is by definition an individual sport, and most races are held in remote locations. But this time I have the chance to share an amazing experience with my classmates, while racing through some of the most beautiful areas of San Francisco! The support that the Hult community gives to its members for any endeavor is quite amazing, and it can take many forms. Last Friday, over 500 students greeted their classmates with a standing ovation at our campus’ â€Å"Hults Got Talent† event, which was organized jointly by the school and student representatives. And on a smaller scale, I can say that none of my teammates ever protest (too much) when I lobby against meetings in the early morning, so that I can start my day with a swim or a run and keep my fitness ahead of the race. As I said in my first post, it’s remarkable how all of us come to Hult with so much motivation and from such different life backgrounds. But as the days go by, we are all realizing that the most amazing story is the one we are writing together, right here and right now. Stefano Picker is a Hult Global Ambassador. He is a creative product manager, passionate MBA student @HultSF, a triathlete, and addicted to swimming. He has lived in Italy, London and finally San Francisco! Picture courtesy of Eugene Kim. Kickstart your career right next door to Silicon Valley by studying at Hults San Francisco business school. To find out more, take a look at our blog A story about why I chose Hult San Francisco. Download a brochure or get in touch today to find out how Hult can help you to learn about the business world, the future, and yourself. Related posts News Building success: Dual Degree students win at USASBE Community How going beyond business at Hult helped me launch my company Admissions Accepted Students Weekend: A weekend to remember Careers Career mapping: How to become an executive in the next 5 years 0 Thought leadership How to prepare for an uncertain future in a world of AI News Is mail a dying form for businesses and marketing? Instagram Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. 📠¸: @jasminmanzano . Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. 📠¸: @jasminmanzano . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interests—students who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? 📠¸: @iambrunadiniz . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interests—students who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? 📠¸: @iambrunadiniz . We’re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, we’re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approach—Hult offers a student experience like no other. . We’re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, we’re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approach—Hult offers a student experience like no other. . â€Å"I’m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . â€Å"I’m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . â€Å"I’m excited for the future—especially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. We’re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.â€Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021 Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . â€Å"I’m excited for the future—especially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. We’re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.â€Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021"> During the final days of 2019, you probably reflected on what you’ve accomplished this year—and even this decade—and what you’d like to achieve in 2020. Let us know in the comments below. During the final days of 2019, you probably reflected on what you’ve accomplished this year—and even this decade—and what you’d like to achieve in 2020. Let us know in the comments below. â€Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. I’ve completely reversed my leadership style—the result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and I’ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources I’ll get there.† . Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . â€Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. I’ve completely reversed my leadership style—the result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and I’ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources I’ll get there.† . Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . â€Å"It was now or never. I knew that I’d have likely stayed in my neighborhood for years to come if I didn’t take this opportunity. I’d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. I’ve come back a more culturally aware, well-versed person. I’ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. I’m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ‘right’ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.† . Dwayne Logan, Jnr. American MBA Class of 2019 . â€Å"It was now or never. I knew that I’d have likely stayed in my neighborhood for years to come if I didn’t take this opportunity. I’d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. I’ve come back a more culturally aware, well-versed person. I’ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. I’m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ‘right’ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.† . Dwayne Logan, Jnr. American MBA Class of 2019 . Happy New Year, Hultians! . Happy New Year, Hultians! .

My Occupation of Interest Civil Engineering Editing - 825 Words

My Occupation of Interest: Civil Engineering (Editing Sample) Content: NameLecturer/professorPaper/Unit Name16 March 2013My Occupation of Interest: Civil EngineeringIntroductionWith career choice being one of the most sensitive issues that one has to address immediately after high school, adequate information on the best program that fits your interests is important. Despite this, making the best choice for whatever future career is aligned with your everyday passions is challenging. Mainly, this is so as you have to make an independent choice of a career path you intend to follow. Therefore, before arriving at such a conclusion, one needs to have gone through proper guidance; especially by experienced persons in your would-be career. In addition to this, you can also source the information from credible sources such as university course calendars and well written credible career journals among others ("WKU à ¢Ã¢â€š ¬ CE Student Handbook" 17).With the requirement for 137 academic hours, one should quality as a fully fledged engineer. Th is is after intensive training in a credible university of college offering accredited Civil Engineering bachelorà ¢Ã¢â€š ¬s degree. To attain this, one has to pass many math, calculus and specialty engineering exams tested trough a rigorous process. After graduation, in 3 à ¢Ã¢â€š ¬ 5 years, civil engineers are expected to have an average salary of $38.14 per hour or $79,340 per annum, civil engineers have an average of 20% chance of landing a job. Compared to its counterpart courses, there are more opportunities that one can land to. Consequently, civil engineers undertake various calculations on structural designs, operational or supervisory management in construction facilities ("Civil Engineering." May2012.Web. 16 March 2014)Civil engineers are specialists who create global solutions to their local problems through the use of illustrative and real life methods. Through this, the engineers are able to create solutions to the problems through the deployment of their academic an d professional expertise. In addition to this, the application of cutting edge math, science and technology skills allows them make all the difference over their careers. Their salary scales are also comparatively high ranging from $78,000 to $100,000 per year or over. Lastly, the fundamentals to the admission for the course and the profession at large include having a Bachelorà ¢Ã¢â€š ¬s degree in Civil Engineering, outstanding performance in High school Math, Science and Humanities (ASCE Career Paths in Civil Engineering. December 2013.Web.16 March 2014)Comparative Analysis of the sourcesEach of the three sources gives an explanation as to why civil engineering is the perfect career for me. To me, this is satisfactory. However, the following differences are noted concerning the three sources. First, the Topcat à ¢Ã¢â€š ¬ WKUà ¢Ã¢â€š ¬s Online Catalog gives a detailed description of what civil engineers undertake their training on as well as a career path thereafter. However, this, contrasts the Occupational Outlook Handbook description which describes your professional and career life after school. Though good as a basis for molding the future civil engineer, this article is not well connected between the educational and professional training or the industry practice. More to this, the CE Student Handbook describes the career path both in the academic era and a short description of the life there after. However, this is only done without the consideration of in-depth analysis of the career. In addition to this, the ASCE description of the civil Engineering career path gives a detailed sample of w...

Assessment And Assessment Of Special Education - 2919 Words

Special Education Task 3: Assessment Commentary TASK 3: ASSESSMENT COMMENTARY Respond to the prompts below (no more than 8 single-spaced pages, including prompts) by typing your responses within the brackets following each prompt. Do not delete or alter the prompts. Commentary pages exceeding the maximum will not be scored. Attach the assessment you used to evaluate student performance (no more than 5 additional pages) to the end of this file. If you submit feedback as a video or audio clip and your comments to focus students cannot be clearly heard, attach transcriptions of your comments (no more than 2 additional pages) to the end of this file. These pages do not count toward your page total. 1. Analyzing the Focus Learner†¦show more content†¦Therefore, based on his baseline data I allowed the learner to move on to the next learning objective of being able to properly work every step in a multiple step equation. However, I did plan for the focus learner to revisit that concept as a ticket out the door to see if the learner had moved to 100% accuracy on that leaning objective. The next learning objective was the student was given an organizer that had a problem that I pre-worked out for the learner to use as a model, and another problem that the learner had to fill in the blanks for the next step in the problem. The assessment for this learning objective was an informal one as well as I observed his final work to assess his learning. Lesson 2 the learner assessment was logged the same as in day one as I observed his progress and notated the percentage of problems he was able to complete correctly. Although the lesson objective varied more in lesson two because th e is now being asked to solve different types of multiple step equations, but I decided to keep the assessment the same because as long as he know to organizes his work that he would be able to answer any multiple step equation. Lesson 3, 4 and 5 I begin to do more formal assessment to determine the learners progress towards the learning objectives. At this point in the lesson the learner has been introduced to finding

Seagrams Essay - 861 Words

Edgar Bronfman’s value system is in jeopardy of not being sustained due to his failure to fully transition from charismatic to instrumental leadership as evidenced by the employee questions following the values program training. Analysis Seagram’s is currently undergoing strategic, anticipatory changes in the company’s value system to competitively reposition the company to take advantage of future growth opportunities, diversify the company globally, effectively manage business processes, and increase profits. Bronfman has successfully guided the development and introduction of this new value system. However, Seagram’s is lacking the instrumental leadership necessary for this reorientation to be successful. Specifically, the†¦show more content†¦Additionally, employees have voiced concern about sustaining momentum and attention on values after the training program. However, there is no process in place that enables employees to keep the focus on values through meetings, additional training or a communication network. Without this mechanism, the momentum created at training programs will slow and the sustainability of the value system will be put at risk. In addition, Bronfman has not created a controlling and rewarding system to measure the results and reward or punish the behavior of individuals. Employees are concerned that those who are â€Å"living† the values will not be recognized and rewarded. They are also concerned about how to deal with values â€Å"violators†. It is difficult to create buy-in to the values if compliance cannot be determined. Further, without an incentive to adhere, individuals will most likely be indifferent to the values. Clearly, you get what you reward and if Bronfman wants people to live the values, then he must find a way to measure and reward that behavior. Recommendation 1 2 – Structuring Processes to Sustain Seagram’s New Values The lack of structuring processes has led to questions on how new recommendations concerning the values will be handled and how the current momentum of the program can be sustained. To create this process, we recommend that Bronfman continue to leverage its existing managerial structure by creating a â€Å"bottoms-up† feedbackShow MoreRelatedLeading Culture Change at Seagram1211 Words   |  5 PagesNUS Business School, semester 2 2012/2013 Change Management Leading Culture Change at Seagram Why did Seagram need to Change? Why did it use a values based approach? In the mid-nineties, Seagram’s core market, the spirits and wine business, had stalled. At the same time its CEO, Edgar Bronfman Jr. (Bronfman) sold their 25% stake in the chemical giant DuPont. This was the payment from when Seagram’s in 1982 sold the oil company Conoco to DuPont. This stake in DuPont, by 1995, representedRead More The Seagram Building Essay examples1380 Words   |  6 Pages The Seagram Building is prime example of the international style of design in the 20th century. The building is a true landmark of the city having an open plaza at the base of the building with high ceilings, floor to ceiling tinted windows and bronze mullions. Its imperious design, set in a plaza with fountain, was imitated many times and became an icon of North American corporate design. Mies is known as the father of the steel and glass structure. Mies designed many buildings during his lifeRead MoreCase Analysis: Leading Culture Change at Seagram Essay2073 Words   |  9 PagesJoseph E. 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The project needed to implement the change is necessary as today’sRead MoreA Study on the Seagram Building1140 Words   |  5 PagesThe Seagram Building Overview Built in the early part of the second half of the twentieth century, the Seagram Building is located in the borough of Manhattan in the City of New York, at 375 Park Avenue, between 52nd and 53rd Streets. This parcel is denoted as block number 10307 and lot number 0001 (the building occupies the entire block) (NYC Office of the City Register, 2012). Currently a general-use office building with a variety of tenants, the building has a recent yet rich history, occupyingRead MoreMarketing Management At Seagram Beverage Company Essay1830 Words   |  8 PagesDefinition of Project: Seagram is a mature organization that is faced with a critical challenge of changing its culture. 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This includes ethics, character, and a rigid perceptive on peerRead MoreCase Study : One Of Seagram s Management994 Words   |  4 Pagesprovides awareness of the extent to which organization members are willing to accept change; and second, a cultural assessment is likely to determine the root cause of the problems that impede stronger performance. (Graziadio Business Review,2013) Seagram had a history of diversification but outside of its core business. In the 1960’s it owned a major oil company. Seagram’s being a major player for over 70 years in the beverage industry had a very loyal customer following with their premier productsRead MoreThe Implementation Phase Of Changing Our Values At Seagram Essay1216 Words   |  5 PagesDefinition of Project: During the implementation phase of changing our values at Seagram, we have identified five challenges that need attention. In order to maintain progress with in the culture change and help generate a larger financial gain in the future, we must solve the challenges that we currently face. We have an understanding of how important changing the values of our organization since Moore (2014) explains: Companies are introducing and/or paying more attention to corporate values sinceRead MoreIs Seagram A Long History Of Success From The Company And Create A Secure Future?1676 Words   |  7 PagesDefinition of Project: Seagram has enjoyed a long history of success from its inception in 1924 with a single distillery in Canada to a world-wise company. During this timeframe, global recognition has afforded Seagram the opportunity to grow to 14,000 employees as well as creatively diversify in a manner than many companies could not imagine. Unique purchases of oil companies as well as what some might argue to be more logical partnerships like fruit juices such as Dole Food Company, Inc. created

A Freezer Preserves Food, yet Food Preserves a Relationship

Food provides nutrition for humans, but food has more needs than one. As Anderson says, â€Å"Venues such as cafà ©s, coffee shops, coffee houses, cafeterias, bars, neighborhood restaurants, and other eateries are vital to social life,† food is essential in building up human relationships (Anderson 125). As a social necessity, food exerts itself as more than an excuse to initiate casual talk. In the films, Tampopo and Eat Drink Man Woman, food operates as a medium to preserve human relationships by the consumption and the physical exchange of food. Despite the two films’ different urban settings, food perpetuates parental, romantic, and student-teacher relationships. Food recalls memories of current and past relationships, and these memories†¦show more content†¦The romantic relationship persists because food generates these memories. The Man in the White Suit’s death scene indicates a desire to eat and a desire to preserve memories, and with the preservation of memories, there exists relationships. Not only is food a perpetual reminder of past relationships, but it is also an adhesive to glue current relationships together. Master Chu utilizes food to connect himself with Shan-Shan. Master Chu stabilizes the relationship between Shan-Shan and himself by preparing lunches every day for Shan-Shan. The daily interaction between the two forms a bond that is connected by the exchange of food. The two converse with each other and maintain their guardian-child relationship. The scene where Master Chu and Shan-Shan walk home together holding hands shows a physical connection of their close relationship (Eat Drink Man Woman). Master Chu transfers his feeling through the transmission of food and conserves his parental love for Shan-Shan. Master Chu also sustains an affectionate relationship with Jin-Rong. When Jin Rong says, â€Å"But what about the lunches I prepared for her [Shan-Shan],† Master Chu responds, â€Å"I ate them myself, down to the last bite . . . I was more than happy to. Besides, I lost my taste, so it is the feeling that counts† (Eat Drink Man Woman). Master Chu eats Jin-Rongs lunchesShow MoreRelatedTyler Pet Foods1776 Words   |  8 PagesTyler Pet Foods Tyler Pet Foods currently sells a frozen dog food product in a few stores in the southwestern U.S. This dog food is considerably better quality than the major companies’ offerings. Because it was created as a food for dog breeders, it is made to very high standards. The food is made from uncooked meat and is frozen to preserve freshness. The product is successful in its current market because of the demanding nature of its customers despite being more costly than massRead MoreFrozen Food Business in Bangladesh10464 Words   |  42 PagesAbstract This paper is a review of Bangladeshi Frozen Food Business. 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Education as a Part of the Harlem Renaissance Essay

Education as a Part of the Harlem Renaissance In 1917, the United States found itself buried in a conflict with many different nations. Labeled as World War I, the United States goal was to support the fight for democracy across the world. As the war progressed, there was a need to fulfill many jobs due to the labor shortages that the North had been experiencing. To be more exact, the North received a major labor blow, due to the large enlistment of men into the Army. The draft also helped to cripple the labor supply of the North. The fact that the North was primarily industry based, caused many jobs to become vacant, and created an extremely high demand for an immediate labor force. Large numbers of African Americans migrated from†¦show more content†¦Names such as Marcus Garvey, Richard Wright, Zora Neal Hurston and Langston Hughes were some of the top figures of this movement. The Harlem Renaissance is important in history, because it is the first time in which African Americans openly expressed literary writing . A sense of liberation, and freedom was felt for the first time. Blacks were coming together to share in the â€Å"New Negro†. This movement was marked by advancements in the arts. Poetry, fiction, drama, and essay were the major components of the writings. These works express the hardships of slavery as well as racism, and discrimination. These works also called for a sense of racial consciousness, and if self internalization. A push toward racial integration was pursued, as well as the development of music, especially jazz, spirituals and blues, and many other genres. With so many prominent and intellectual African Americans of that time period, it is hard to touch on the advancements and contributions that each person made to the movement, but the few great ones will always be remembered. As the years passed during the Harlem Renaissance, African Americans began to establish themselves economically, paving the way blacks to be able to survive in a capitalistic society. Fo r a period of about ten years, Harlem became one of the most thriving, and exciting cities in the North. The Renaissance reigned on for around ten years, but eventually fell, mostly due to theShow MoreRelatedThe Harlem Renaissance, A Social, Cultural, And Artistic Movement1298 Words   |  6 Pages The Harlem Renaissance was a social, cultural, and artistic movement that started in Harlem, New York during the 1920’s. 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Accounting conservatism and managerial risks - Myassignmenthelp.Com

Questions: 1. From your firms financial statement, list each item of equity and write your understanding of each item. Discuss any changes in each item of equity for your firm over the past year articulating the reasons for the change. 2. What is your firms tax expense in its latest financial statements? 3. Is this figure the same as the company tax rate times your firms accounting income? Explain why this is, or is not, the case for your firm. 4. Comment on deferred tax assets/liabilities that is reported in the balance sheet articulating the possible reasons why they have been recorded. 5. Is there any current tax assets or income tax payable recorded by your company? Why is the income tax payable not the same as income tax expense? 6. Is the income tax expense shown in the income statement same as the income tax paid shown in the cash flow statement? If not why is the difference? 7. What do you find interesting, confusing, surprising or difficult to understand about the treatment of tax in your firms financial statements? What new insights, if any, have you gained about how companies account for income tax as a result of examining your firms tax expense in its accounts? Answers: Answer 1 The items of equity is depicted in balance sheet of Bapcor limited and it comprised of contributed equity, retained earnings or accumulated loss and other reserves. Contributed equity is one of elements of total equity that is recorded by organization that is split between common stock accounts and additional paid in capital. It refers to shares that have been bought directly by public from company either in the form of stock issuance and initial public offerings (Nichols et al. 2017). Retained earnings are the profits or cumulative earnings that are reinvested by company in business less distributions and dividend paid to investors. It is not distributed to shareholders by way of dividend but they are invested for in business for specific purpose. Reserves are the amount that is used to purchase fixed assets, repayment of debts and funding expansions. Capital reserves and revenue reserves are the two types of reserves. Revenue reserves are the profits that are earned by normal operations of business. General reserves and special reserves are the two types of revenue reserves. Capital profits are profits that are created out of profits that help in setting aside capital losses (Gan 2016). Total value of equity of organization increased in year 2016 to $ 366220 million compared to $ 266925 million in year 2015. This increase in total value of equity is attributable to the fact of increase in total reserves and contributed equity. Contributed equity value stood at $ 416427 million in year 2016 as against $ 337390 in year 2015. Other reserves value increased from $ 441 million isn year 2015 to $ 845 million in year 2016. Increase in total equity value is further attributable to fall in accumulated loss to $ 51052 in year 2016 compared to $ 70906 million in year 2015 (Bapcor.com.au 2018). Hence, increased in total equity value is because of decline in accumulated loss and increase in value of other reserves and contributed equity. Answer 2 Income tax expense is the amount of tax payable on the taxable income of particular period that is based on applicable rate of income tax. Income tax expense is comprised of current tax profits for the particular year, adjustments hat have been recognized for prior period, deferred tax expenses and relating to discontinued operations. Income tax is attributable to profit from discontinued and continued operations. Expense related to income tax is depicted in the consolidated statement of comprehensive income. Total income tax expense constitute of deferred tax, current tax and over provision in prior years. Income tax expense increased considerably in year 2016 to $ 18534 million compared to $ 9177 million in year 2015. There was further increase in income tax expense to $ 25988 in year 2017. Cash outflow related to payment of income tax increased from $ 18004 million in year 2016 compared to $ 3642 million in year 2015 (Bapcor.com.au 2018). Answer 3 The effective income tax rate that is applicable to organization is equivalent to corporate tax rate of Australia that is 30%. Accounting income of Bapcor limited stood at $ 43582 million in year 2016 and $ 19507 in year 2015 respectively. Higher value in year 2016 is indicative of the fact that there was considerable increase in accounting income of organization. Amount of the tax rate times the accounting income for both the years is computed at (30% * $ 43582= 13074.6) for year 2016 and (30% *$ 19507= 5852.1) for year 2015. From the computation of above figures, it can be seen that income tax expense for year 2016 is more than $ 13074.6. Furthermore, it can be seen that income tax expense for 2015 is more than $ 5852.1 (Bapcor.com.au 2018). Therefore, the figures of income tax expense are not same as the company tax rate times the accounting income. This difference is attributable to the fact that income tax is charged on various items and there are many types of taxation charge incurred by company. In some year, income tax is deducted as it has already been incurred while in other year there are addition to income tax charged that leads to differences between the value of income tax expense and accounting income percentage times tax rate. Answer 4 Deferred tax assets have been reported under noncurrent assets in the statement of financial position of company. Amount of deferred tax assets reported in the statement of financial position is recorded at $ 20614 million in year 2016. Value of deferred tax assets was recorded at $ 11847. Value of deferred tax assets stood at $ 18664 in year 2017 (Bapcor.com.au 2018(. Recognition of deferred tax assets and liabilities is attributable to unused tax loss, temporary differences and any adjustments that have been recognized for prior periods. However, deferred tax liabilities have not been recognized in the statement of financial position. Recognition of deferred tax assets are done for unused tax losses and deductible temporary differences (Hu et al. 2014). This is done only if the availability of future taxable amount is done for utilizing temporary losses and differences. Recording of deferred tax assets in the consolidated financial statement has been done because members of tax con solidated group has recognized temporary differences using the approach of separate tax payer within the group. Bapcor limited has recorded deferred tax assets deferred tax assets arises from tax credits of tax consolidated group and unused tax losses. Deferred tax assets increased from $ 573000 in year 2015 compared to $ 839000 in year 2016 (Bapcor.com.au 2018). Answer 5 The current annual report of Bapcor limited records total amount of income tax payable by company in particular year and current tax assets. Bapcor limited has recorded income tax payable in both current year and previous year. Organization has recorded current tax liabilities at $ 6236000 in year 2016 as against $ 5098000 in year 2015. Amount of income tax payable has reduced in year 2017 to $ 3455 (Bapcor.com.au 2018). There been no current tax assets that have been recorded in both the years. Current tax assets are offset when organization has legally enforceable right to do so and setting the same of net basis for settling the liabilities and realizing the assets simultaneously. The income tax payable by company in every particular year is different from income tax expense. Income tax payable for year 2016 stood at $ 6236000 while income tax expense stood at $ 18534000 (Bapcor.com.au 2018). It is indicative of the fact that income tax liabilities of Bapcor are significantly highe r than income tax expenses. Income tax payable is the liability that is incurred by organization that is based on profitability reported. Amount that is paid as an income tax is not solely based on business accounting profits. Accounting profits might get altered for resulting in taxable profits due to number of adjustments as imposed by government. Timing differences would arise resulting from these adjustments leading to differences between tax reporting and profit recognition for accounting purpose. Consequently, differences would arise between income tax reported by company in their income statement and the amount of income tax payable. Answer 6 Income tax expense of Bapcor limited is recorded in the statement of comprehensive income while total amount of income tax paid is recorded in cash flow statement. Income tax expense for year 2016 is recorded at $ 18534 and on other hand, income tax paid is recorded at $ 18004. Hence, for year, income tax paid is different from income tax payable by amount $ 530 (18534- 18004). On other hand, income tax expense for year 2015 stood at $ 9177 while income tax paid was recorded at $ 3642. Therefore, income tax expense is more than income tax paid by amount $ 5535 (9177-3642). From the analysis of above figures, it can be inferred that there is considerable difference between income tax paid and income tax expense. The income tax expense of Bapcor limited is the amount of tax payable on the taxable income of current period based in income tax rate that is applicable. Income tax paid is the amount of income tax liability of organization. Income tax expense is calculated based on accounting profit that requires accrual method of accounting that deals with recording expenses. Tax expense is comprised of deferred tax and current tax that is incorporated in net profit and loss determination for particular period. On other hand, income tax payable is determined by the concept calculation taxable income that is determined by taxation rules followed by company. Hence, former make use of net accounting profit and latter uses financial accounting concept (Kravet 2014). Tax accounting forms the basis of computation of income tax expense that takes into consideration of understanding the effect events on income taxes such as valuation allowances, net operating loss/profit and changes in rate of tax. Moreover, the differences between income tax paid and income tax expense is attributable to principles of general accounting principles. Difference between accounting income and taxable income is classified into timing and permanent differences. Permanent difference does not occur reversely as they originate in one period and do not repeat (Ahadiat and Martin 2016). It can be explained with the help of an instance, if only a part of an expenditure item is allowed by tax laws if the purpose is to compute taxable income, there would be permanent difference resulting from disallowed amount. Differences in the amount of income tax expense and income tax payable is also attributable to timing differences that is a difference between accounting income and taxab le income for a period that is capable of reversing in on period and originate in other period. The reason attributable to differences in timing is because the period in which some items of expenses and revenue are included in the taxable income that does not coincide with the period in which recording of such expenses and revenue have been done or have been considered when arriving at accounting income (Ermakova and Gudshatullaev 2016). This explains why there exist difference between income tax paid and income tax expense. Income tax payable is determined by taxable laws and there exist difference between requirement of computing taxable liabilities and the accounting policies that have been applied for determination of accounting income that forms the basis of computation of income tax expenses (Penner et al. 2016). It is certainly possible that the impact of accounting income on income tax expense and taxable income in determining income tax liability might not be same. Answer 7 The treatment of taxation in the financial statement of Bapcor limited has been interesting as there was segmented presentation of treatment of income tax items. There have been detailed explanations of deferred income tax assets and deferred income tax liabilities in comprehensive income. It gives the explanation of determination of deferred income tax that has been done by using Australian corporation tax rate. It has been ascertained that temporary differences is the reason attributable to difference between deferred tax liabilities and income tax expense (Nichols et al. 2017). Hence, analysis of the financial statement presented in the annual report of company depicts that company has separate presented the descriptions of income tax. Examination of income tax has been done in context of income expense, recognition of taxation amount in equity and there is detail explanation of numerical reconciliation of income tax expense. Manner in which organization computes income tax expens es that arises from ordinary activities and attributable to profit are presented separately. Determination of income tax expense is done by considering income tax rate that is applicable to organization and taking into account taxable income of current period for each jurisdiction by making adjustment to changes in deferred tax liabilities and assets resulting from unused tax loss and temporary differences due to accounting income and taxable income (Wang and Makar 2015). Moreover, it has been analyzed that income tax expense in each period is higher than income tax paid. Income tax expenses of organization have been increasing year on year due to increase in amount of profit reported. References list: Ahadiat, N. and Martin, R.M., 2016. Necessary attributes, preparations, and skills for the selection and promotion of accounting professionals.Journal of Accounting and Finance,16(1), p.11. Bapcor.com.au. 2018. [online] Available at: https://www.bapcor.com.au/Reports/Bapcor-2016-Annual-Report-FINAL-FOR-LODGEMENT.pdf [Accessed 2 Jan. 2018]. Caskey, J. and Laux, V., 2016. Corporate governance, accounting conservatism, and manipulation.Management Science,63(2), pp.424-437. Dagwell, R., Wines, G. and Lambert, C., 2015.Corporate accounting in Australia. Pearson Higher Education AU. Deegan, C., 2014. An overview of legitimacy theory as applied within the social and environmental accounting literature.Sustainability accounting and accountability, pp.248-272. Ermakova, N.A. and Gudshatullaeva, E.M., 2016. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice.International Journal of Environmental and Science Education,11(13), pp.5873-5882. Gan, F., 2016. New Achievements of Government Accounting Reform in ChinaGovernmental Accounting StandardsBasic Standards.Modern Economy,7(04), p.450. Goswami, M., 2014. Corporate Environmental Accounting: The Issue, Its Practices and Challenges; A Study on Indian Corporate Accounting Practices.IOSR Journal of Business and Management,16(5). Hu, J., Li, A.Y. and Zhang, F.F., 2014. Does accounting conservatism improve the corporate information environment?.Journal of international accounting, Auditing and Taxation,23(1), pp.32-43. Kravet, T.D., 2014. Accounting conservatism and managerial risk-taking: Corporate acquisitions.Journal of Accounting and Economics,57(2), pp.218-240. Lee, R.T., 2016. Fixed and Variable Costs: When Accounting Is the Opposite of Cash Flow Reality.Journal of Corporate Accounting Finance,27(4), pp.31-35. Lee, T.A., 2014.Evolution of Corporate Financial Reporting (RLE Accounting). Routledge. Nichols, N., Betancourt, L. and Scott, I., 2017. The FASB Simplifies the Accounting for Share?Based Payments.Journal of Corporate Accounting Finance,28(4), pp.8-19. Penner, J., Kreuze, J. and Langsam, S., 2016. Analysis of Simplification of Accounting Initiative for Inventory and Update of Other Simplification Proposals.Journal of Corporate Accounting Finance,27(4), pp.9-12. Wang, L. and Makar, S., 2015. FX Cash Flow Risk Management: Financial Reporting Issues and Practical Implications.Journal of Corporate Accounting Finance,26(2), pp.59-62. Warren, C.S. and Jones, J., 2018.Corporate financial accounting. Cengage Learning. Williams, J., 2014.Financial accounting. McGraw-Hill Higher Education.