Tuesday, September 15, 2020

Oxbridge Essays

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Friday, September 11, 2020

How To Write A Publishable Paper As A Class Project

How To Write A Publishable Paper As A Class Project Thus, the title of the determine ought to communicate the conclusion of the analysis, and the legend ought to explain how it was accomplished. Figure making is an artwork unto itself; the Edward Tufte books stay the gold normal for learning this craft . Such a transparent progression of logical steps makes the paper easy to comply with. The construction of each introduction paragraph serves the objective of developing the gap. Try to think via the paper like a naïve reader who should first be made to care about the problem you are addressing and then will need to perceive your answer with minimal effort. The title not solely transmits the paper’s central contribution but can also function a relentless reminder to focus the text on transmitting that idea. Science is, in any case, the abstraction of easy principles from advanced data. The title is the final word refinement of the paper’s contribution. Thinking concerning the title earlyâ€"and frequently returning to hone itâ€"can help not only the writing of the paper but also the method of designing experiments or growing theories. The first four guidelines are ideas that apply to all of the components of a paper and further to other types of communication similar to grants and posters. The subsequent 4 guidelines take care of the first objectives of every of the principle elements of papers. The final two guidelines deliver guidance on the processâ€"heuristics for efficiently setting up manuscripts. Good scientific writing is essential to profession growth and to the progress of science. These four guidelines allow you to to keep away from shedding your reader. Here we current ten simple guidelines for structuring papers. The introduction mustn't include a broad literature evaluate past the motivation of the paper. This hole-focused structure makes it straightforward for knowledgeable readers to gauge the potential importance of a paperâ€"they solely have to assess the significance of the claimed gap. As an instance of the development of gaps, a primary paragraph could clarify why understanding cell differentiation is a crucial matter and that the field has not yet solved what triggers it . You should also allocate your time in accordance with the significance of each section. The title, summary, and figures are considered by way more folks than the rest of the paper, and the strategies section is learn least of all. Otherwise, each topic ought to be covered in only one place in order to decrease the variety of subject adjustments. Related sentences or paragraphs must be strung together somewhat than interrupted by unrelated material. Ideas which might be related, similar to two the reason why we should imagine something, ought to come one instantly after the opposite. The C-C-C scheme defines the construction of the paper on multiple scales. At the whole-paper scale, the introduction sets the context, the outcomes are the content, and the dialogue brings home the conclusion. Because you're the world’s leading expert at exactly what you are doing, you are also the world’s least qualified individual to judge your writing from the attitude of the naïve reader. The majority of writing mistakes stem from this predicament. Think like a designerâ€"for every element, determine the impression that you just need to have on people and then strive to realize that objective . Thus, the reader’s expertise is of main significance, and all writing serves this aim. When you write, you should constantly have your reader in thoughts. Figures, their titles, and legends are notably necessary because they present the most goal support of the steps that culminate within the paper’s claim. Moreover, figures are sometimes seen by readers who skip directly from the abstract in order to save time. Because the story has an overall arc, each paragraph should have a defined role in advancing this story. This role is greatest scrutinized at the outline stage to be able to scale back wasting time on wordsmithing paragraphs that don’t end up fitting inside the general story. A second paragraph might clarify what is unknown in regards to the differentiation of a specific cell type, similar to astrocytes . A third may present clues that a specific gene may drive astrocytic differentiation after which state that this hypothesis is untested . The gap statement sets the reader’s expectation for what the paper will ship. Only the central idea of the paper must be touched upon a number of occasions.

Thursday, September 10, 2020

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Monday, September 7, 2020

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Friday, September 4, 2020

Pay Someone To Write My Research Paper

Pay Someone To Write My Research Paper Then I even have bullet points for major feedback and for minor feedback. Minor feedback might include flagging the mislabeling of a figure in the text or a misspelling that modifications the that means of a common term. Overall, I attempt to make comments that may make the paper stronger. My tone is very formal, scientific, and in third particular person. I additionally think about whether the article accommodates a great Introduction and outline of the state of the art, as that not directly exhibits whether or not the authors have a good information of the sphere. Second, I take note of the outcomes and whether they have been in contrast with other related printed research. I want to give them sincere suggestions of the identical type that I hope to obtain once I submit a paper. My critiques are inclined to take the form of a abstract of the arguments within the paper, followed by a abstract of my reactions after which a sequence of the specific factors that I needed to raise. If there are critical mistakes or lacking elements, then I do not advocate publication. I usually write down all the things that I seen, good and unhealthy, so my choice does not affect the content material and length of my evaluate. I only make a advice to accept, revise, or reject if the journal specifically requests one. I always write my reviews as if I am talking to the scientists in individual. The evaluate process is brutal enough scientifically with out reviewers making it worse. If there is a main flaw or concern, I attempt to be sincere and back it up with proof. I try to be constructive by suggesting ways to improve the problematic aspects, if that is attainable, and likewise attempt to hit a relaxed and friendly but additionally impartial and objective tone. This just isn't at all times straightforward, especially if I discover what I think is a critical flaw within the manuscript. However, I know that being on the receiving finish of a evaluation is kind of tense, and a critique of something that is close to 1’s coronary heart can easily be perceived as unjust. I attempt to write my reviews in a tone and kind that I could put my name to, even though critiques in my area are often double-blind and never signed. The main aspects I contemplate are the novelty of the article and its impact on the field. I at all times ask myself what makes this paper related and what new advance or contribution the paper represents. Then I comply with a routine that can assist me evaluate this. First, I verify the authors’ publication records in PubMed to get a really feel for their experience in the subject. I believe it improves the transparency of the review process, and it also helps me police the quality of my own assessments by making me personally accountable. A review is primarily for the advantage of the editor, to assist them reach a choice about whether or not to publish or not, but I try to make my evaluations useful for the authors as nicely. Mostly, I am attempting to establish the authors’ claims in the paper that I didn't discover convincing and information them to ways that these points can be strengthened . If I discover the paper especially attention-grabbing , I tend to give a more detailed evaluation because I wish to encourage the authors to develop the paper . My tone is one of trying to be constructive and helpful even though, in fact, the authors won't agree with that characterization. My review begins with a paragraph summarizing the paper. Third, I consider whether or not the outcomes or the proposed methodology have some potential broader applicability or relevance, as a result of in my opinion that is essential. Finally, I consider whether the methodology used is acceptable. If the authors have offered a brand new device or software, I will take a look at it in detail. I first familiarize myself with the manuscript and browse relevant snippets of the literature to ensure that the manuscript is coherent with the bigger scientific domain. Then I scrutinize it section by section, noting if there are any missing links in the story and if certain points are underneath- or overrepresented. The determination is made by the editor, and my job as a reviewer is to provide a nuanced and detailed report on the paper to support the editor. I try to act as a neutral, curious reader who needs to know each detail. If there are issues I battle with, I will counsel that the authors revise elements of their paper to make it more solid or broadly accessible.

Thursday, September 3, 2020

Pay Someone To Write My Research Paper For Me

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Pay Someone To Write My Research Paper For Me

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Wednesday, September 2, 2020

Write A Research Paper

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Friday, August 28, 2020

How To Write An A+ Research Paper

How To Write An A+ Research Paper For all of these points, rule number 1 here and all through this writing guide is examine with the instructor if there is any doubt in your mind. Indeed, it's a superb thought to write a paragraph on what you plan to investigate, present it to the professor, and get his or her reaction. Getting StartedMost profitable efforts require some planning. Here are two hints about what to do earlier than you begin to do research on, much less write, your paper. Both hints are tritely apparent; each are frequently ignored to the coed's drawback. There are some disciplines we contemplate complicated, as there usually are not so many specialists prepared to write down on them. These are IT, engineering, arithmetic, statistics, and structure, to name a couple of. The work of consultants on these subjects costs more. That is why we cost you an additional charge equal to twenty% of the preliminary value of your order. 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Wednesday, August 26, 2020

Cheap Essay Writing Service

Cheap Essay Writing Service This isn’t a great way to really feel and it could possibly adversely affect your health. Moreover, you can simply benefit cost-free options together with title page writing, checking of the text, and formatting. We can even add a reference page at your request. Learn how to determine key factors and arguments with out getting slowed down and studying each word. Check out these 12 powder-keg subjects, each with the facility to generate debate, stimulate emotional response, and reduce a room filled with reasoning adults into spluttering children. The relationship between each sentence and the preceding sentence is made clear, either by way of continuity within the matter matter or an appropriate transitional word or phrase. Near the start of each paragraph, I’ve used a great matter sentence. I even have an attention-grabbing introduction, giving a way of what my topic is, why it’s essential, and the way I will discuss it. At the end of the paper I even have a rigorously formatted reference record, which conforms to the suitable fashion guide’s pointers (e.g. Finally, you need to make sure your paper is appropriately formatted based on the rules of the citation fashion you are using. For example, you would possibly want to include an MLA headingor create an APA title web page. It’s also important to keep monitor of citations at this stage to avoid accidental plagiarism. Each time you utilize a supply, make certain to take note of the place the knowledge got here from. You don't want to start by writing the introduction. Begin where it feels most natural for you â€" some prefer to finish essentially the most troublesome sections first, while others choose to start with the easiest half. If you created an outline, use it as a map whilst you work. If two paragraphs talk about one thing related, they have to method that matter in numerous methods. Aim to create clean transitions between sentences, paragraphs, and sections. and every sentence against the subject sentence of that paragraph. There are many ways to generate an concept for a analysis paper, from brainstorming with pen and paper to speaking it through with a fellow pupil or professor. Make a bulleted listing of the key points, then go back and cross completed gadgets off as you’re writing. step-by-step information takes you through the complete writing process, from understanding your assignment to proofreading your ultimate draft. You can go to our testimonials web page and browse the tons of of critiques from joyful students identical to you who we are proud to have helped up to now. You perhaps forgot concerning the paper and now realise, too late, precisely how many hours you should put into it. Don’t worry, we can have your paper to you within six hours in most cases. You could be quick on time, and the ever looming deadline is making you feel trapped and stressed. Many of these evaluations are written by clients who return again and again because they know after they use Academized.com they're getting the most effective. We can even format your paper in accordance with your specific requirements. We understand that almost all of students are on a tight budget, and we aim to provide you with outstanding value for money. Work to understand all of the different viewpoints and faculties of thought on your topic. You don’t have to learn in-full everything ever written about your subject. Even 63 years after its publication, Orwell’s essay is emulated by up to date thinkers. This impact is particularly apparent in light of the various crucial evaluation articles which have lately referenced the essay. George Orwell’s 1946 essay “Politics and the English Language” has had an enduring impact on thought about the relationship between politics and language. A paper on the experience of Danish residents dwelling near the German border throughout World War II would be particular and might be original sufficient. A paper following the chronology of World War II would not be original or particular enough. Confirm that your paper completes every task specified in your project sheet. The aim through the revision and proofreading course of is to make sure you have accomplished all the required tasks and that the paper is as properly-articulated as possible. Check how your imaginative and prescient of the paper traces up with the first draft and, extra importantly, that your paper still solutions the task. The conclusion is designed to help your reader out of the paper’s argument, giving them a sense of finality. Be aware of paragraphs that seem to cowl the identical things.

Cheap Essay Writing Service

Cheap Essay Writing Service This isn’t a great way to really feel and it could possibly adversely affect your health. Moreover, you can simply benefit cost-free options together with title page writing, checking of the text, and formatting. We can even add a reference page at your request. Learn how to determine key factors and arguments with out getting slowed down and studying each word. Check out these 12 powder-keg subjects, each with the facility to generate debate, stimulate emotional response, and reduce a room filled with reasoning adults into spluttering children. The relationship between each sentence and the preceding sentence is made clear, either by way of continuity within the matter matter or an appropriate transitional word or phrase. Near the start of each paragraph, I’ve used a great matter sentence. I even have an attention-grabbing introduction, giving a way of what my topic is, why it’s essential, and the way I will discuss it. At the end of the paper I even have a rigorously formatted reference record, which conforms to the suitable fashion guide’s pointers (e.g. Finally, you need to make sure your paper is appropriately formatted based on the rules of the citation fashion you are using. For example, you would possibly want to include an MLA headingor create an APA title web page. It’s also important to keep monitor of citations at this stage to avoid accidental plagiarism. Each time you utilize a supply, make certain to take note of the place the knowledge got here from. You don't want to start by writing the introduction. Begin where it feels most natural for you â€" some prefer to finish essentially the most troublesome sections first, while others choose to start with the easiest half. If you created an outline, use it as a map whilst you work. If two paragraphs talk about one thing related, they have to method that matter in numerous methods. Aim to create clean transitions between sentences, paragraphs, and sections. and every sentence against the subject sentence of that paragraph. There are many ways to generate an concept for a analysis paper, from brainstorming with pen and paper to speaking it through with a fellow pupil or professor. Make a bulleted listing of the key points, then go back and cross completed gadgets off as you’re writing. step-by-step information takes you through the complete writing process, from understanding your assignment to proofreading your ultimate draft. You can go to our testimonials web page and browse the tons of of critiques from joyful students identical to you who we are proud to have helped up to now. You perhaps forgot concerning the paper and now realise, too late, precisely how many hours you should put into it. Don’t worry, we can have your paper to you within six hours in most cases. You could be quick on time, and the ever looming deadline is making you feel trapped and stressed. Many of these evaluations are written by clients who return again and again because they know after they use Academized.com they're getting the most effective. We can even format your paper in accordance with your specific requirements. We understand that almost all of students are on a tight budget, and we aim to provide you with outstanding value for money. Work to understand all of the different viewpoints and faculties of thought on your topic. You don’t have to learn in-full everything ever written about your subject. Even 63 years after its publication, Orwell’s essay is emulated by up to date thinkers. This impact is particularly apparent in light of the various crucial evaluation articles which have lately referenced the essay. George Orwell’s 1946 essay “Politics and the English Language” has had an enduring impact on thought about the relationship between politics and language. A paper on the experience of Danish residents dwelling near the German border throughout World War II would be particular and might be original sufficient. A paper following the chronology of World War II would not be original or particular enough. Confirm that your paper completes every task specified in your project sheet. The aim through the revision and proofreading course of is to make sure you have accomplished all the required tasks and that the paper is as properly-articulated as possible. Check how your imaginative and prescient of the paper traces up with the first draft and, extra importantly, that your paper still solutions the task. The conclusion is designed to help your reader out of the paper’s argument, giving them a sense of finality. Be aware of paragraphs that seem to cowl the identical things.

Sunday, August 2, 2020

This Entry is About

This Entry is About I might as well tell you straight away that this story ends with Lady Gaga defacing my MIT ID with a permanent marker. Be warned: the newspapers will spin you a cybertastically-juiceless tale of a bleach-haired megastar appearing at the MIT museum yesterday with almost as much advance notice as a truckload of detonated TNT, of a Polaroid press conference culminating in the unveiling of a 20”x24” Polaroid portrait of Polaroids Creative Director (whose name begins with “L,” I believe, and ends with “ady Gaga”) photographed on the top floor of the MIT museum using a Polaroid camera that more-than-kind-of looks like a droid from The Clone Wars, of Polaroid donating the portrait to MIT along with a 9000-piece collection of Polaroid artifacts, of Polaroids future plans to publicize its digital images and digitize its public image. (Grapevines for the curious: Polaroid will “soon” release a fully-digital camera with the capability to print instant Polaroids just like Grandma used to do for her scrapbook. I still submit that the slogan of the companys reincarnation should be, “Polaroid: Bec ause Your Embarrassment Should be Accessible to Everyone.”) These details I will skip, except to note that one of the proposed designs for the new digital-camera-plus-printer combo looks exactly like what Amish people probably think army tanks look like. All that aside, I woke up yesterday morning on a couch, faced* with the hard, hard realization that someone had stolen my pillow and replaced it with a laptop. Except the situation was far worse than youd expect, because the someone was myself and I had already paid for my laptop and filled it with useless PDFs about why photons interact gravitationally with each other. Eventually, I found myself a new neck and decided to consume a mango from the MIT Farmers Market for breakfast, although in reality the mango was probably imported from Mexico, an irony that reminded me of how Lady Gagas newest music video plucks out a similar dissonance between the theme of places that arent Mexico and the theme of places that are Mexico. I just reread the previous sentence, and it seems possible that I dont understand what the word “theme” means. *I should have written, “the back of my head faced with . . . ” in order to evoke the accurate positional relationship of my head to the lack-of-pillow, but this sounded too anatomically confusing. The takeaway message here is that I finished the mango, checked my email, and discovered at 9:18 AM that I had a press ticket to a Polaroid press conference at the MIT Museum at 11:30 AM. The weather forecast registered sunny with a 50% chance of celebrity sighting. I showed up. This happened: Which escalated into: The people on the other side of the street on average had bigger camera lens and better shoes, so I ran past the police cars to the other side of the Gagamobile and started ducking through the crowd. Eventually, I crossed the 7-foot-radius line and had an epiphany that no person in the presence of an international celebrity has ever had before. It was this: I would ask Lady Gaga to sign something that belonged to me. Fortunately, she was holding a Sharpie marker. The moment hung ripe in the summer air. In my right pocket was my cell phone. The temptation to ask her to sign it was compelling up until I remembered the scene from Telephone where she walks into a Tarantino film and poisons the entire cast because someone wouldnt stop calling her on the phone. Scratch that. In my left pocket was a wallet with $15, a grocery discount card, a debit card, a subway pass with $1.70 remaining, and my MIT ID. And then I thought, “Only two more years, right?” and pulled out my ID. Lady Gaga looked at it, paused for a fraction of a second, and said, “Are you sure this is legal?” (If you look closely at her sunglasses in the picture above, you can see the ectoplasmic reflection of her hand autographing my ID.) Honestly, its probably not. But on the bright side, a new ID card costs exactly $15. (In case youre curious or vegan, I blocked out my MIT ID number with stamps of green bell peppers in GIMP.)

Saturday, May 23, 2020

Surveillance Techniques - 1375 Words

With the primary concern being that of illegal immigrants in flowing into, and residing within the city of Centervale, the following proposal will prove strategic as it will bring to light material regarding what is revered today as the most successful surveillance techniques available. The surveillance techniques of which will be proposed in this memo can be used for vehicle tracking, cell phone tracking, email, background checks, and computer surveillance techniques. While immigration issues tend to plague a myriad of towns, cities, and states, the issue is not one that is conceived as irrepressible; instead, utilizing some, or all of the techniques recommended in this proposal will allow for better prepared local and state law†¦show more content†¦As it currently stands, it is understood that Centervale border security personnel are exerting physical energy in their methods of tracking illegal immigrants as they are physically driving and/or walking the border lines of th e country to track footprints and other evidence of illegal entry; while this poses its own level of advantages, it is suggested that the implementation of technological techniques be applied in conjunction with physical efforts. While there is some level of concern regarding the violation of civil rights and individual liberties with the use of technological tracking devices, such concerns are misplaced. The Border Protection Antiterrorism, and Illegal Immigration Control Act of 2005 allows for the use of â€Å"systematic surveillance using unmanned aerial vehicles’, ground-based sensors, satellites, radar coverage, and cameras† (Sensenbrenner Jr., 2005-2006) for the purpose of immigration and border control. With such permissions applied by the highest level of government, it is without argument that the technological techniques to follow will be viable applications for the goal of immigration control. Technological Tracking of Illegal Immigrants: While there is little validity in the promise that no illegal immigrant will make it through secured borders undetected, the first order of business is to apply tracking devices that can be utilized on immigrants that have in the past, or currently, entered intoShow MoreRelatedTheme Analysis for Red Road and Rear Window Essay1088 Words   |  5 Pagesand also the surveillance, Misery and love and also explaining the directors (Andrea Arnold) decisions techniques. In this essay I am going to be analysing the themes, which have been used in the film Red road (2006) and compare it to rear window (1954). I will also be looking at the CCTV surveillance. I will also be looking at misery and love and how does this change the characters objective along the film. I will also be looking and explain the directors decision and techniques which she hasRead MoreFoucault once stated, â€Å"Our society is one not of spectacle, but of surveillance; under the surface800 Words   |  4 PagesFoucault once stated, â€Å"Our society is one not of spectacle, but of surveillance; under the surface of images, one invests† (301). By this, he means that our society is full of constant supervision that is not easily seen nor displayed. In his essay, Panopticism, Foucault goes into detail about the different disciplinary societies and how surveillance has become a big part of our lives today. He explains how the disciplinary mechanisms have dramatically changed in comparison to the middle ages. FoucaultRead MoreSurveillance and Privacy Issues1000 Words   |  4 Pageslight of the medias recent preoccupation with surveillance and privacy issues. Include government surveillance and social media. For example the young woman who accused Florida state quarterback jameis Winston of rape was identified by football fans on social media and had ugly anonymous things posted about her. Nearly every major international agreement on human rights protects the right of individuals to be free from unwarranted surveillance. This guarantee has trickled down into nationalRead More`` Domestic Drones `` : The Problems That Ensue From The Flaws Unmanned Aircraft Safety1045 Words   |  5 Pagesunmanned aircraft safety. Domestic drone use has expanded from the past few years to an array of firefighting and police surveillance to scientific research and aerial photograph. This expanded use, however, provides several security concerns, including a possible invasion of privacy and relaxed consequences of misuse. The debatable question here is whether drone surveillance by police should always require a warrant (McGlynn). By analyzing two opposing viewpoints on this topic through an in-depthRead MoreSexual Harassment At The Civil Rights Act1746 Words   |  7 Pagesâ€Å"[B]escuse technology evolves so rapidly and constantly, tech-specific surveillance laws operate as a technol ogy sunset, expiring not on some arbitrarily defined timetable, but whenever the circumstances demand† (Ohm, 2010). This is to say that tech-specified laws should be constructed around the evolving nature of technology so as to find some amount of consistency otherwise abuse and flaws are subject to arise. â€Å"The modern surveillance state needs information, and left without proper oversight the analysisRead MoreSurveillance : The Act Of Surveillance1526 Words   |  7 Pages The act of Surveillance refers to continuous monitoring of activities of a particular area or a person. Mass Surveillance refers to monitoring activities of a sample population or target group. The video monitoring at malls or stores and the installed CCTV at traffic signals is also an act of mass surveillance. However, such surveillance has become important part of business operation or road safety management due to video recorded proof in case of any crime. We stand at an age where nothingRead M oreMeta Data Surveillance Essay884 Words   |  4 Pages These findings suggest that there is an apparent ineffective prioritization within surveillance; or, that the government is hiding the true plan for its Meta data surveillance collection. To ensure that surveillance is effective, there should be audits and evaluations before and after implementation since it saves the taxpayers money from being spent with no return value. With the effectiveness of surveillance in question, there are also important considerations to include when looking at policeRead MoreThe Necration Of Mass Information : Metadata, And The Use Of Data850 Words   |  4 Pagesinternational communications. Metadata is the accumulation of mass information most likely done by intelligence agencies which collect raw data about all individuals in an indiscriminate manner. The agencies must use algorithms or social sorting techniques to filter the patterns of information into meaningful data. Social sorting is the review of data for desirable and undesirable characteristics. It is a filtration aimed to collect information that can be used for finding desirable and undesirableRead MoreThe Global And European Surveillance Industry987 Words   |  4 PagesAccording to industry estimates, the global video surveillance market was to grow from 11.5 Billion dollars in 2008 to 37.7 Billion dollars in 2015 (MM, 2014). Additionally, New York Time s/CBS poll found that 78% of people questioned supported the usage of cameras in public areas, and evidence tends to point to spectacular successes – for example, important footage was extracted by cameras for finding the Boston Marathon bombing suspects or the identification of those responsible for the attacksRead MoreAnnotated Bibliography On Video Surveillance3355 Words   |  14 Pages ABSTRACT The importance of Video Surveillance is increasing significantly everyday as organizations seek to safe guard their physical, information and capital assets. With the same vigour, the necessity to observe large number of people on roads, tourist spots, traffic lights, etc. is increasing to seek and pull more and more useful information. These demands calls for Smart Video Surveillance, analogous to traditional analog human-force-consuming approaches. This report is focussed to study

Monday, May 11, 2020

Reflective Essay - 2147 Words

Reflective Essay: This essay is a reflective essay on my learning development from a young age through to my current position as a University Student. I will be relating my learning development back to two theories of human development, Vygotstsky’s socio-cultural theory and Marcia’s version of Erikson’s theory of identity development. I will identify and discuss the challenge I have faced with my identity and how this has impacted on my development. Vygotsky is a theorist who believed that the social and cultural environment of a child can help them develop and learn. Vygotsky was born into an intellectual Russian-Jewish family. His father was a bank manager and his mother was a teacher. Being a Jew his education was restricted.†¦show more content†¦I have found that through private speech I am thinking about my actions and results. Take Maths for example, when given an addition problem to solve or even when purchasing something, I often find myself counting on my fingers or muttering the equation in my head so that I am able to solve it. With this tool I am able to create a situation in my head, think about it logically and then come up with an answer. After spending a couple of years working in the customer service environment, I have gone through intensive weeks of training before being let onto ‘the floor’. These training sessions introduce us to our products, spiels and hugely needed customer service s kills, â€Å"being able to answer every question in the book† as it was so called. As each phone call or email came in, I would find myself discussing my options in my head before relating this to the customer. This way I had made sure that I had the correct information and was delivered as per our training. This, however, has lead to me constantly pausing or ‘pondering’ situations before responding to a request. Even as I am writing this essay, I have found, on more then several occasions that I am talking to myself. Discussing how many more words I need to write, do I have the theory correct, how many more hours/minutes before I can have a break or even discussing what I would like for dinner. The tool of self talk hasShow MoreRelatedReflective Essay : Reflective Self Essay1406 Words   |  6 Pages Reflective Self-Analysis Essay My first semester as an exchange student, I decided to take a composition 1 class to improve my English skills. Before I came to America, I thought I was advanced in English and I was so confident to speak it. I wasn’t afraid to take this class because of my confidence to get good grades, although I never had written any essays in English ever in my life. On the first day of class, my confidence was crumbled and I could feel that my English skills were weak when IRead MoreReflective Letter : Reflective Essay807 Words   |  4 Pages Review essay reflective letter The research essay is one of the hardest essays I have to write this semester, the difficult part is to generate ideas and factual information to support our ideas. Over the pass week we have been working on the review essay as a team together and I got to say the essay are much harder than I thought it would be. We able to pick our own subject and write about it. The main goal is to inform the reader to take a look further at the subject using non-bias, scholarlyRead MoreReflective Essay1530 Words   |  7 PagesReflective Practice Reid (1994) Gibbs Reflective Cycle What happened? (description) What would you do if it happened again? (action plan) What were you thinking/feeling? (feeling) What alternatives did you have? (conclusion) How can you make sense of what happened? (analysis) What was good/bad about the experience? (evaluation) Reflectivity The circular process by which our thoughts affect our actions, which affect the situation we are dealing with and therefore after feedback through the reactionsRead MoreReflective Essay767 Words   |  4 PagesHow to write a reflective essay by Shadi Farid A reflective essay is essentially an essay designed to emulate past experiences or occurrences in writing form. Most reflective essays are to show the reader changes and evolutions of yourself or certain aspects about yourself, so there is a constant change of tenses during the essay between past and present. During this essay I will be describing the most important parts of writing a reflective essay and all the key elements that should be includedRead MoreReflective Essay1409 Words   |  6 Pagesmy essays were about summarizing a chapter from a book or writing a short story. There was no set length it had to be and there were not any specifics to focus on such as to focus on a strong introduction or to focus on being organized when writing. The essays that I wrote in high school were just for a quick grade or to help out our grade. I did not really have that much experience in writing essays. In the past semester I have grown more as a writer than I have in the past years. My ess ays haveRead MoreReflective Essay2215 Words   |  9 PagesReflective Essay This essay aims to critically review my strengths and weaknesses as a self-regulated learner, in relation to key skills which demonstrate my ability to use reflective practice. Also, the essay will identify and implement the learning skills required to complete the modules in Year 2 of the programme. It will produce and make use of individual learning plans that reflect how I could improve upon my interpersonal skills and implement a personal development plan. Furthermore, a demonstrationRead MoreReflective Models Used by Nurses Essay891 Words   |  4 PagesReflective Practice Introduction: Reflection its self is looking into personal thoughts and actions. For nurses this would mean looking at how they performed a particular task taking into consideration their interaction with their colleagues and other members of staff, patients and in some cases relatives This then enables the nurse to assess their actions and thought processes. There are various frameworks of reflection that one could choose and the examples used for this workRead MoreMy Writing : The Reflective Essay Essay1666 Words   |  7 PagesThe Reflective Essay Writing has been one of my favorite hobbies since I was in high school, so I used to spend many hours to writing in my daily journals in Vietnamese. However, when I came to America, I felt more difficult to write and express my thoughts in English because I did not know much vocabularies and lacking grammatical knowledge. Then, I decided to go back to school to improve my writing skills because I recognize the significance of writing in my everyday lives. As a college studentRead MoreReflective Essay Writing708 Words   |  3 PagesImagine writing a ten-page essay on something you feel very strongly about, then being told you have to reduce the size of your essay to only two pages. While this may seem like an easy task, I have learned from experience that while writing is difficult, taking away from my writing is much more complicated. I have spent hours writing, my brain is tired, but I read my completed project, and am proud of what I have accomplished. Then, out of nowhere, I rea lize that I am only allowed two pages outRead MoreReflective Essay : Writing Skills945 Words   |  4 PagesReflective Essay This fall semester in ESL 91has been pretty interesting, and so far successful. The main object of this semester was to improve our essay writing. We were taught various lab techniques that helped us to improve our English writing skills, such as using appropriate verb tense and how to write a research paper with a works cited. Through my work on the research paper I have learned how to write in an academic style, how to find appropriate sources from an academic database, and how

Wednesday, May 6, 2020

Frostbite Chapter 3 Free Essays

Three THE LOBBY OF MY DORM was abuzz when I sprinted downstairs to my before-school practice. The commotion didn’t surprise me. A good night’s sleep had gone far to chase away the images from last night, but I knew neither I nor my classmates would easily forget what had taken place outside Billings. We will write a custom essay sample on Frostbite Chapter 3 or any similar topic only for you Order Now And yet, as I studied the faces and clusters of other novices, I noticed something weird. The fear and tension from yesterday were still around, certainly, but something new was there too: excitement. A couple of freshmen novices were practically squealing with joy as they spoke in hushed whispers. Nearby, a group of guys my own age were gesturing wildly, enthusiastic grins on their faces. I had to be missing something hereunless all of yesterday had been a dream. It took every ounce of self-control I had not to go over and ask somebody what was happening. If I delayed, I’d be late for practice. The curiosity was killing me, though. Had the Strigoi and their humans been found and killed? That would certainly be good news, but something told me that wasn’t the case. Pushing open the front doors, I lamented that I’d just have to wait until breakfast to find out. â€Å"Hath-away, don’t run-away,† a singsong voice called. I glanced behind me and grinned. Mason Ashford, another novice and a good friend of mine, jogged up and fell in step with me. â€Å"What are you, twelve?† I asked, continuing on toward the gym. â€Å"Nearly,† he said. â€Å"I missed your smiling face yesterday. Where were you?† Apparently my presence at the Badica house still wasn’t widely known. It wasn’t a secret or anything, but I didn’t want to discuss any gory details. â€Å"Had a training thing with Dimitri.† â€Å"God,† muttered Mason. â€Å"That guy is always working you. Doesn’t he realize he’s depriving us of your beauty and charm?† â€Å"Smiling face? Beauty and charm? You’re laying it on a little thick this morning, aren’t you?† I laughed. â€Å"Hey, I’m just telling it like it is. Really, you’re lucky to have someone as suave and brilliant as me paying this much attention to you.† I kept grinning. Mason was a huge flirt, and he liked to flirt with me in particular. Part of it was just because I was good at it and liked to flirt back. But I knew his feelings toward me were more than just friendly, and I was still deciding how I felt about that. He and I had the same goofy sense of humor and frequently drew attention to ourselves in class and among friends. He had gorgeous blue eyes and messy red hair that never seemed to lie flat. It was cute. But dating someone new was going to be kind of difficult when I still kept thinking about the time I was half-naked in bed with Dimitri. â€Å"Suave and brilliant, huh?† I shook my head. â€Å"I don’t think you pay nearly as much attention to me as you do your ego. Someone needs to knock it down a little.† â€Å"Oh yeah?† he asked. â€Å"Well, you can try your best on the slopes.† I stopped walking. â€Å"The what?† â€Å"The slopes.† He tilted his head. â€Å"You know, the ski trip.† â€Å"What ski trip?† I was apparently missing something serious here. â€Å"Where have you been this morning?† he asked, looking at me like I was a crazy woman. â€Å"In bed! I only got up, like, five minutes ago. Now, start from the beginning and tell me what you’re talking about.† I shivered from the lack of movement. â€Å"And let’s keep walking.† We did. â€Å"So, you know how everyone’s afraid to have their kids come home for Christmas? Well, there’s this huge ski lodge in Idaho that’s exclusively used by royals and rich Moroi. The people who own it are opening it up for Academy students and their familiesand actually any other Moroi who want to go. With everyone in one spot, they’re going to have a ton of guardians to protect the place, so it’ll be totally safe.† â€Å"You can’t be serious,† I said. We reached the gym and stepped inside out of the cold. Mason nodded eagerly. â€Å"It’s true. The place is supposed to be amazing.† He gave me the grin that always made me smile in return. â€Å"We’re going to live like royalty, Rose. At least for a week or so. We take off the day after Christmas.† I stood there, both excited and stunned. I hadn’t seen this coming. It really was a brilliant idea, one that let families reunite safely. And what a reunion spot! A royal ski lodge. I’d expected to spend most of my holiday break hanging out here and watching TV with Lissa and Christian. Now I’d be living it up in five-star accommodations. Lobster dinners. Massages. Cute ski instructors †¦ Mason’s enthusiasm was contagious. I could feel it welling up in me, and then, suddenly, it slammed to a halt. Studying my face, he saw the change right away. â€Å"What’s wrong? This is cool.† â€Å"It is,† I admitted. â€Å"And I get why everyone’s excited, but the reason we’re getting to go to this fancy place is because, well, because people are dead. I mean, doesn’t this all seem weird?† Mason’s cheery expression sobered a little. â€Å"Yeah, but we’re alive, Rose. We can’t stop living because other people are dead. And we have to make sure more people don’t die. That’s why this place is such a great idea. It’s safe.† His eyes turned stormy. â€Å"God, I can’t wait until we’re out of here in the field. After hearing about what happened, I just want to go tear apart some Strigoi. I wish we could go now, you know? There’s no reason. They could use the extra help, and we pretty much know everything we need to.† The fierceness in his voice reminded me of my outburst yesterday, though he wasn’t quite as worked up as I’d been. His eagerness to act was impetuous and na?ve, whereas mine had been born out of some weird, dark irrationality I still didn’t entirely understand. When I didn’t respond, Mason gave me a puzzled look. â€Å"Don’t you want to?† â€Å"I don’t know, Mase.† I stared down at the floor, avoiding his eyes as I studied the toe of my shoe. â€Å"I mean, I don’t want Strigoi out there, attacking people either. And I want to stop them in theory†¦ but, well, we aren’t even close to being ready. I’ve seen what they can do I don’t know. Rushing in isn’t the answer.† I shook my head and looked back up. Good grief. I sounded so logical and cautious. I sounded like Dimitri. â€Å"It’s not important since it’s not going to happen anyway. I suppose we should just be excited about the trip, huh?† Mason’s moods were quick to change, and he turned easygoing once more. â€Å"Yup. And you’d better try to remember how to ski, because I’m calling you out on knocking down my ego out there. Not that it’s going to happen.† I smiled again. â€Å"Boy, it sure is going to be sad when I make you cry. I kind of feel guilty already.† He opened his mouth, no doubt to deliver some smartass reply, and then caught sight of somethingor rather, someonebehind me. I glanced over and saw Dimitri’s tall form approaching from the other side of the gym. Mason swept me a gallant bow. â€Å"Your lord and master. Catch you later, Hathaway. Start planning your ski strategies.† He opened the door and disappeared into the frigid darkness. I turned around and joined Dimitri. Like other dhampir novices, I spent half of my school day on one form or another of guardian training, be it actual physical combat or learning about Strigoi and how to defend against them. Novices also sometimes had practices after school. I, however, was in a unique situation. I still stood by my decision to run away from St. Vladimir’s. Victor Dashkov had posed too much of a threat to Lissa. But our extended vacation had come with consequences. Being away for two years had put me behind in my guardian classes, so the school had declared that I had to make up for it by going to extra practices before and after school. With Dimitri. Little did they know that they were also giving me lessons in avoiding temptation. But my attraction to him aside, I was a fast learner, and with his help, I had almost caught up to the other seniors. Since he wasn’t wearing a coat, I knew we’d be working inside today, which was good news. It was freezing out. Yet even the happiness I felt over that was nothing compared to what I felt when I saw what exactly he had set up in one of the training rooms. There were practice dummies arranged on the far wall, dummies that looked amazingly lifelike. No straw-stuffed burlap bags here. There were men and women, wearing ordinary clothes, with rubbery skin and different hair and eye colors. Their expressions ranged from happy to scared to angry. I’d worked with these dummies before in other trainings, using them to practice kicks and punches. But I’d never worked with them while holding what Dimitri held: a silver stake. â€Å"Sweet,† I breathed. It was identical to the one I’d found at the Badica house. It had a hand grip at the bottom, almost like a hilt without the little side flourishes. That was where its resemblance to a dagger ended. Rather than a flat blade, the stake had a thick, rounded body that narrowed to a point, kind of like an ice pick. The entire thing was a little shorter than my forearm. Dimitri leaned casually against the wall, in an easy stance he always pulled off remarkably well, despite being almost six-seven. With one hand, he tossed the stake into the air. It spun around in a cartwheel a couple of times and then came down. He caught it hilt first. â€Å"Please tell me I get to learn how to do that today,† I said. Amusement flashed in the dark depths of his eyes. I think he had a hard time keeping a straight face around me sometimes. â€Å"You’ll be lucky if I let you hold it today,† he said. He flipped the stake into the air again. My eyes followed it longingly. I started to point out that I had already held one, but I knew that line of logic would get me nowhere. Instead, I tossed my backpack on the floor, threw off my coat, and crossed my arms expectantly. I had on loose pants tied at the waist and a tank top with a hoodie over it. My dark hair was pulled brutally back into a ponytail. I was ready for anything. â€Å"You want me to tell you how they work and why I should always be cautious around them,† I announced. Dimitri stopped flipping the stake and stared at me in astonishment. â€Å"Come on,† I laughed. â€Å"You don’t think I know how you work by now? We’ve been doing this for almost three months. You always make me talk safety and responsibility before I can do anything fun.† â€Å"I see,† he said. â€Å"Well, I guess you’ve got it all figured out. By all means, go on with the lesson. I’ll just wait over here until you need me again.† He tucked the stake into a leather sheath hanging from his belt and then made himself comfortable against the wall, hands stuffed in pockets. I waited, figuring he was joking, but when he said nothing else, I realized he’d meant his words. With a shrug, I launched into what I knew. â€Å"Silver always has powerful effects on any magical creatureit can help or hurt them if you put enough power into it. These stakes are really hard-core because it takes four different Moroi to make them, and they use each of the elements during the forging.† I frowned, suddenly considering something. â€Å"Well, except spirit. So these things are supercharged and are about the only non-decapitating weapon that can do damage to a Strigoibut to kill them, it has to be through the heart.† â€Å"Will they hurt you?† I shook my head. â€Å"No. I mean, well, yeah, if you drive one through my heart it will, but it won’t hurt me like it would a Moroi. Scratch one of them with this, and it’ll hit them pretty hardbut not as hard as it’d hit a Strigoi. And they won’t hurt humans, either.† I stopped for a moment and stared absentmindedly at the window behind Dimitri. Frost covered the glass in sparkling, crystalline patterns, but I hardly noticed. Mentioning humans and stakes had transported me back to the Badica house. Blood and death flashed through my thoughts. Seeing Dimitri watching me, I shook off the memories and kept going with the lesson. Dimitri would occasionally give a nod or ask a clarifying question. As the time ticked down, I kept expecting him to tell me I was finished and could start hacking up the dummies. Instead, he waited until almost ten minutes before the end of our session before leading me over to one of themit was a man with blond hair and a goatee. Dimitri took the stake out from its sheath but didn’t hand it to me. â€Å"Where are you going to put this?† he asked. â€Å"In the heart,† I replied irritably. â€Å"I already told you that like a hundred times. Can I have it now?† He allowed himself a smile. â€Å"Where’s the heart?† I gave him an are-you-serious look. He merely shrugged. With overdramatic emphasis, I pointed to the left side of the dummy’s chest. Dimitri shook his head. â€Å"That’s not where the heart is,† he told me. â€Å"Sure it is. People put their hands over their hearts when they say the Pledge of Allegiance or sing the national anthem.† He continued to stare at me expectantly. I turned back to the dummy and studied it. In the back of my brain, I remembered learning CPR and where we had to place our hands. I tapped the center of the dummy’s chest. â€Å"Is it here?† He arched an eyebrow. Normally I thought that was cool. Today it was just annoying. â€Å"I don’t know,† he said. â€Å"Is it?† â€Å"That’s what I’m asking you!† â€Å"You shouldn’t have to ask me. Don’t you all have to take physiology?† â€Å"Yeah. Junior year. I was on ‘vacation,’ remember?† I pointed to the gleaming stake. â€Å"Can I please touch it now?† He flipped the stake again, letting it flash in the light, and then it disappeared in the sheath. â€Å"I want you to tell me where the heart is the next time we meet. Exactly where. And I want to know what’s in the way of it too.† I gave him my fiercest glare, whichjudging from his expressionmust not have been that fierce. Nine out of ten times, I thought Dimitri was the sexiest thing walking the earth. Then, there were times like this †¦ I headed off to first period, a combat class, in a bad mood. I didn’t like looking incompetent in front of Dimitri, and I’d really, really wanted to use one of those stakes. So in class I took out my annoyance on anyone I could punch or kick. By the end of class, no one wanted to spar with me. I’d accidentally hit Meredithone of the few other girls in my classso hard that she’d felt it through her shin padding. She was going to have an ugly bruise and kept looking at me as though I’d done it on purpose. I apologized to no avail. Afterward, Mason found me once again. â€Å"Oh, man,† he said, studying my face. â€Å"Who pissed you off?† I immediately launched into my tale of silver stake and heart woes. To my annoyance, he laughed. â€Å"How do you not know where the heart is? Especially considering how many of them you’ve broken?† I gave him the same ferocious look I’d given Dimitri. This time, it worked. Mason’s face paled. â€Å"Belikov is a sick, evil man who should be thrown into a pit of rabid vipers for the great offense he committed against you this morning.† â€Å"Thank you.† I said primly. Then, I considered. â€Å"Can vipers be rabid?† â€Å"I don’t see why not. Everything can be. I think.† He held the hallway door open for me. â€Å"Canadian geese might be worse than vipers, though.† I gave him a sidelong look. â€Å"Canadian geese are deadlier than vipers?† â€Å"You ever tried to feed those little bastards?† he asked, attempting seriousness and failing. â€Å"They’re vicious. You get thrown to vipers, you die quickly. But the geese? That’ll go on for days. More suffering.† â€Å"Wow. I don’t know whether I should be impressed or frightened that you’ve thought about all this,† I remarked. â€Å"Just trying to find creative ways to avenge your honor, that’s all.† â€Å"You just never struck me as the creative type, Mase.† We stood just outside our second-period classroom. Mason’s expression was still light and joking, but there was a suggestive note in his voice when he spoke again. â€Å"Rose, when I’m around you, I think of all sorts of creative things to do.† I was still giggling about the vipers and abruptly stopped, staring at him in surprise. I’d always thought Mason was cute, but with that serious, smoky look in his eyes, it suddenly occurred to me for the first time that he was actually kind of sexy. â€Å"Oh, look at that,† he laughed, noticing how much he’d caught me off guard. â€Å"Rose gets rendered speechless. Ashford 1, Hathaway 0.† â€Å"Hey, I don’t want to make you cry before the trip. It won’t be any fun if I’ve already broken you before we even hit the slopes.† He laughed, and we stepped into the room. This was a class on bodyguard theory, one that took place in an actual classroom instead of the practice field. It was a nice break from all the physical exertion. Today, there were three guardians standing at the front who weren’t from the school’s regiment. Holiday visitors, I realized. Parents and their guardians had already started coming to campus to accompany their children to the ski resort. My interest was piqued immediately. One of the guests was a tall guy who looked like he was about a hundred years old but could still kick major ass. The other guy was about Dimitri’s age. He had deeply tanned skin and was built well enough that a few of the girls in class looked ready to swoon. The last guardian was a woman. Her auburn hair was cropped and curly, and her brown eyes were currently narrowed in thought. As I’ve said, a lot of dhampir women choose to have children rather than follow the guardian path. Since I too was one of the few women in this profession, I was always excited to meet otherslike Tamara. Only, this wasn’t Tamara. This was someone I’d known for years, someone who triggered anything but pride and excitement. Instead, I felt resentment. Resentment, anger, and burning outrage. The woman standing in front of the class was my mother. How to cite Frostbite Chapter 3, Essay examples

Thursday, April 30, 2020

The Mineral Resource Rent Tax in Australia

Introduction The following is an essay discussing the Mineral Resource Rent Tax introduced in Australia with the aim of ensuring that the mineral resources in Australia benefit citizens. This is because; they have benefited the mining companies due to the increase in the price of minerals.Advertising We will write a custom essay sample on The Mineral Resource Rent Tax in Australia specifically for you for only $16.05 $11/page Learn More This has especially affected large companies that deal with mining of coal and iron ore. The tax law gears towards utilization of the resources in a way that is reasonable and helpful to both the country and the mining industry in Australia. This essay will look into the effect of Mineral Resources Rent Tax on the accounting policies of the affected mining industry prior to the introduction of the tax and after the introduction of this tax. The essay will have a literature review on the effects of the mining industry on t he life of individuals as well as accounting policies of the affected companies. The essay will have a critical analysis of the tax and its effect on the mining companies as well as on the life of the people of Australia. The final part of the essay is the conclusion on the way forward. Literature Review The Mineral Resource Rent Tax is a tax proposed by the government of Australia on the mining companies, which extract non-renewable resources in Australia. Such minerals include iron ore and coal. The reason for this tax is that the mining industry is getting a lot of money due to the increased global prices of minerals. The government of Australia therefore found it prudent to ensure that the taxes or revenues collected by the government from the Taxes reflect the increased revenues from this industry. The revenues generated from such activities will improve the country’s infrastructure as well as ensuring that every citizen has benefited from the mineral resources available in the country. The government proposes to obtain forty per cent of the profits generated by these companies. This is because previously the companies were paying royalties to the government and they were smaller compared to the revenues generated (Mercer 2011). The proposal to do this has led to huge public debate on the effects of the Mineral Resource Rent Tax on the accounting policies of the affected companies. This is because the tax policy will change the accounting policies of the affected companies. The main argument however is on the implication of these changes and their effect in future accounting of the affected companies.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Previously, the mining companies were paying royalties to the government. The royalties were a fixed amount of money expected from the mining activities. These royalties are similar to federal taxes and they wer e not fully dependent on the amount of income generated from the sales of the minerals. However, the new tax policy on mineral resources will ensure that the companies pay tax according to their earnings. This has raised concerns from stakeholders on whether the tax will apply on the gross income or on the net income (Price Water House Coopers 2012). Concerning whether the MRRT is an income tax the Australian Accounting Standards Board interpreted the act as an income tax with respect to the previous Petroleum Rent Resource Tax because both are similar in many ways. The MRRT is therefore an income tax as it proposes taxation on the profits earned after deducting qualifying expenditure from the gross revenues. This then makes the tax an income tax according to the Australian Accounting Standards Board (Price Water House Coopers 2011). The other issue brought about by this bill is the accounting for transitional tax. This is because transitional tax requires accountability as well as time to ensure that there are no losses incurred from double taxation. MRRT tax requires the financial statements to reflect deferred tax accounting (Hughes 2011). The other tax accounting issue raised in The MRRT is the mining companies starting base. The starting base is the value of assets required by the company in order to start making profit. The companies must submit their assets value and the methodologies that they have used to determine the starting base. This aspect is raising a number of issues, as there is need for a standard methodology to evaluate the assets. This is because some of the companies may overvalue their assets with the aim of deferring their tax payment period.Advertising We will write a custom essay sample on The Mineral Resource Rent Tax in Australia specifically for you for only $16.05 $11/page Learn More Since there is no formal starting base, it is wise for companies to start preparing their methodologies of calculating the assets and the starting base to ensure that there is appropriate response (Hughes 2011) This also raises another issue where mining companies may use the starting base to defer tax for a certain period. This is especially in situations where the government may not have formulated clear starting base. This may provide the mining companies with a tax holiday where they are not obliged to pay tax until their assets value reaches a particular point (Hughes 2011). When the market value methodology is used, the companies will be obliged to support their valuations as per the existing market value of their assets. It is necessary to note that the market value approach only applies to the existing projects. This means that the new projects will not feature as a starting base as soon as the bill comes into effect. This is because some companies may engage in start up projects to defer their tax payments for unspecified period. This is necessary to support the deferred tax balances and to enable the company prepare market valuations. This calls for the company to have asset valuations to estimate assets before the financial enactment of the bill (Blanchard 2011). The other issue raised by the bill regards the current treatment of the state royalties. Previously these royalties were pre tax costs deducted before as a pre tax cost. However, MRRT does not specify clearly calculation of these royalties. However, there are two options about how they may be treated. The first one is operational cost and therefore deducted as an expense before taxation. The other option that is very likely to apply is for the inclusion of royalties as part of the MRRT. This will mean that the royalties charged by the state and federal government will be part of the tax. This means that the forty percent will be inclusive of the state royalties’ deductions. There is need for clarification on the way to handle this to reduce ambiguity (Blanchard 2011). The other factor for considerati on regards the market value of the assets as the market value is ever rising or falling. There is need for a mechanism to determine the value of an asset as per the market value. This is important to ensure that there is cohesiveness between the entity and the government methods of determining the market value (Blanchard 2011).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More There is need for the preparation of tax sharing agreements between the taxpayers such that the company receives issues or regulations in a way that is responsible. The agreement preparation regard the time in which the organization prepares for its time and opportunity of raking in revenues. This is because there are smaller mining companies affected by the PRRT and MRRT in various ways. The first issue of necessity is that of the fact that there is need to establish how tax deductions will be done (Blanchard 2011). Analysis of the MRRT The influence of Mineral Resource Tax has many ways of interpreting and calculating the payable taxes. This analysis will delve into the various points of view that are likely to occur resulting from the MRRT proposals with the first being deferred payments. In respect to the start up base where the company must indicate the initial capital invested in the project, new projects are not considered as starting base. Only the existing or ongoing projec ts will have the advantage of inclusion in the start up base. This is because there are some companies, which may take advantage of this exemption to find ways of having new projects such that this start up base allowance goes higher. The mining companies can however adopt different policies to incorporate the start up allowances (Donaldson 2011). The first view is that of the company treating the start up capital as a tax break. This is based on the interpretation that the start up capital of one million may mean that the company is exempted from paying taxes until it makes profit amounting to $ 1million. This view holds that the start up capital is a break or government allowances to enable the mining companies have their return on investment. This affects the manner in which the accounting policies have operated in the mining industry, as there were no such breaks. Tax calculations relied on the net income after deducting the operational expenses. It is imperative to note that th e normal taxation will apply soon after the start up capital utilization. The period in which the company takes to get to the start up base income is the tax holiday (Donaldson 2011). The other way in which the MRRT can apply is that the start up base may be a form of government grant to the mining industry to stimulate its performance. When viewed as a grant the companies may not defer their tax arrears but will continue to pay the taxes until such a time when the government refunds the tax to fit the grants given. This will be one of the ways in which the government can make foreign-based companies that are dissatisfied with the laws and they are looking for other countries with lenient taxation measures to remain in the country. The grant means that although the company pays its tax, the government augments the tax paid and exempts the company from paying the tax until a future date (Donaldson 2011). The question on how the MRRT will affect the accounting policies of the affected companies is important. The first effect of MRRT on the company’s accounting policies is creative accounting. There is high possibility that the mining companies will look for ways of sheltering their taxable income to ensure that they retain much of their profits. The creative accounting will involve several ways of reducing the amount paid to the government. The first manner that will apply concerning creative accounting is increasing the operational expenses. The affected companies may increase the operational expenses than the previous expenses indicated. The operational expenses such as the value of the machines and the value of the goods and services may indeed reflect a deduction in the manner in which the company operates. There is need for proper mechanisms concerning the financial reporting of expenses (Blanchard 2011). The other major aspect of the effects of MRRT is on earnings management policies. Earnings management refers to a situation where the company manip ulates its earnings in order to have a stable income projection aimed at boosting the investor confidence. Nevertheless earning management is likely to apply to the companies privately owned or not listed in the stock exchange. Public companies will have to pay their taxes, as they will have to apply different accounting policies, as the interest of the public investor is to have higher dividends. This will mean that such companies may not increase their operational costs to reduce the payable income as the interests are in the dividends not the value of capital (Blanchard 2011). While the company may increase their operational costs such as exploration and development, the Mineral Resource Rent Tax only considered the ongoing projects as exempt from the taxation. However, new projects may not qualify as a start up capital or operational expenses and they will therefore pay tax on such projects (Wood 2011) The role played by the earning management involves inappropriate estimate of liability. This is where the company underestimated its actual liabilities which it owed to the banks and other institutions. The companies may use excessive provisions to justify those practices in legal terms. This shows that the management irrespective of manipulating the figures are still within the legal provisions of the company and therefore they are not liable for of any wrongdoing. These legal provisions concerning the company assets and auditing structures create loopholes, which allow the manipulation of figures (Wood 2011) The MRRT will therefore affect the accounting procedures of the company especially the bookkeeping procedures. The bookkeeping enables the company to track its expenses, and profitability and look for situations where the company may be making losses. However, the earning management adopted by the companies to increase their operational expenses in order to benefit from the tax base assets may rob the investors their profits as dividends that accrue to the company from after tax profits. The book keeping policies of the company reflect the internal transactions of the company. For the company to operate effectively the records must be authentic and reflect real transactions of the company. Without this happening, there is likelihood that the company will not have the correct financial statements (Wood 2011). The other accounting policy that is important concerns the financial reporting procedures. This is where the MRRT policies will have effect. This is because the financial reports need to indicate the real financial position of the company in terms of the profits or losses. This is necessary to ensure that the policy benefits both the investor as well as the government (Eseinhardt 2011). Recommendations The Mineral Resource Rent Tax is indeed complicated taxation mechanism, which requires the affected companies to prepare their policies and make the necessary adjustments to cope with the changes. The companies will benefit fro m the policies to ensure that there is proper governance and timing for the necessary changes to take place (Eseinhardt 2011). The second manner of dealing with the MRRT is setting the assets base so that the company may benefit from the start up capital base. The investors in the mining companies are the greatest losers due to reduced dividend as a result of increased taxes. For the public investors to benefit, the earning management or creative accounting policies intended to reduce taxes payable to the government must be abolished to ensure that the investors benefit. This is the major reason why the bill has received opposition from the owners of the companies especially the public investors as this will reduce the huge dividends that they have been generating from the venture (Eseinhardt 2011). Companies must prepare and program themselves through training their accounting staff to handle the new accounting procedures as indicated by the MRRT. This is necessary, as it will ensu re that the companies involved anchor towards ensuring that the company aligns with the taxation recommendations of MRRT. The training will enable the companies to cope with the intense and rigorous evaluation process that is going to come after the bill is effected (Clark 2004). The company must also conduct prior valuation of their assets before the government comes in to value the assets to determine the start up base of the company. This is important in ensuring that the company has a proper estimation of its start up tax base before the financial year begins (Clark 2004). Informing the investors is also a very important aspect of the way forward in ensuring that the company aligns with the new tax proposals. The investors have to make decision on whether they want increased cost of operation for the company or higher divided. The increased operational costs may increase the share value of the company while reducing the taxes paid to the government as well as the amount of money that the shareholders or the investors will receive as dividends. It is therefore imperative for the mining companies to conduct meetings or seminars with their investors to inform them of the implications of MRRT on their entity. The shareholders then may decide the way forward, either to allow earning management or to pay the tax as it should be and continue to get more money (Clark 2011) There are however two options concerning the implication of MRRT on the revenues collected by the government resulting from the measures and the accounting polices which different companies will have. The first is that it may result to increased government revenues if the companies comply and treat the taxation recommendations as taxable income. Nevertheless, if the companies adopt earning management policies intended to make the companies shelve its income then the government will not collect as much revenues as anticipated. The investors may also decide to invest their money elsewhere if they feel that the taxes are high in comparison with other countries such as Columbia and Latin America. This may lead to closure of many mining companies that have threatened to do so in protest of the taxation law. This is because the tax will affect the cost of operation when there are state royalties that the mining companies pay to the state governments. The other aspect of consideration is that if the companies may decide to relocate there will be massive loss of jobs in mining as major industry in Australia (Clark 2011). However, the law intends to ensure that every Australian benefits from the resources available in the country. Most of the mining companies located in Australia are foreign based and the profits that they obtain from the venture benefit foreign countries. The Mineral Resource Rent Tax is therefore a milestone in ensuring that the mining industry contributes to the infrastructural development of the country. However, it is important to ensure that there is more cla rity concerning the manner of paying tax (Clark 2011). Conclusion Taxation is a major part of accounting and the taxation measures and procedures adopted by a government determines the policies which the companies affected by the measures adopt. The taxation policies proposed by the Mineral Resource Rent Tax law will affect the terms of taxation policies especially on how to account for the start up base capital. The other way is adopting the best means of ensuring profitability without increasing operational costs. The third way is reducing profits by increasing the company equity. MRRT will change the accounting policies of the affected companies. The investigations on the effects of MRRT on the accounting procedures of the mining companies are of importance to all stakeholders in the mining industry and the people of Australia. References Blanchard, T 2011, Preparing for MRRT: Deloitte’s perspective, Deloitte Australia, pp. 4-11 Clark, T 2004, Theories of corporate governa nce: The philosophical foundations of corporate governance, Rutledge, London. Clark. T 2011, Mineral resource taxes in information age, Long Range Planning Publication, pp.1 Donaldson. L 2012, MMRT on governance and shareholder returns, Academy Of Management Review, vol. 20, no. 1, pp. 5. Eisenhardt, K 2011, An assessment and review of MRRT, Academy of Management Review, vol. 14, pp. 57-74 Hughes, S 2011, Effects of MRRT on public shareholders, Earnest and Young Reports, pp.1-8 Mercer, P 2011, Australia new mining tax and its implications, International Resource Journal, vol. 11 pp. 2-3 Price Water House Coopers 2011, Complexity of MMRT on accounting policies, Price Water House Coopers Reports, pp. 1-17 Price Water House Coopers 2012, Complexity of MMRT on accounting policies, Price Water House Coopers Reports, Vol. 2, pp.1-8 Wood, L 2011, Implications of mineral resources rent tax, Sydney Morning Herald, Sydney. This essay on The Mineral Resource Rent Tax in Australia was written and submitted by user Ray Wolfe to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.