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Which Policy Had the Largest Impact on the Indigenous...

There have been many unanswered questions in Australia about Aboriginal history. One of these is which government policy towards indigenous people has had the largest impact on Indigenous Australians? Through research the Assimilation Policy had the largest impact upon Indigenous Australians and the three supporting arguments to prove this are the Aborigines losing their rights to freedom, Aboriginal children being removed from their families, and finally the loss of aboriginality. The Assimilation was a policy set by the government in 1937 and went to till 1964. This policy of Assimilation was set not just for Aborigines in Australia but for all foreign immigrants that were not European and white in colour. Having this policy set in†¦show more content†¦A huge part of the aboriginal culture and heritage was based on family relationships but many of the children grew up without knowing this. The loss of Aboriginality affected the children when they were grown up to be adults , if they tried to move back to their family’s community they were not welcome because they didn’t know how to settle back into an aboriginals life style. There are people who say the Assimilation Policy was not the most affected event towards the Aboriginal community because Kevin Rudd set out and made an apology to all that had been affect by the government policy and also to those of the stolen generation who had been forgotten about. This apology was made on the 13th February 2008 at the Parliament House, Canberra (DEC 2013, department of education) part of this apology read out by Prime Minister Apology said â€Å"We apologise for the laws and policies of successive Parliaments and governments that have inflicted profound grief, suffering and loss on these our fellow Australians. We apologise especially for the removal of Aboriginal and Torres Strait Islander children from their families, their communities and their country. For the pain, suffering and hurt of these Stolen Generations, their descendants and for their families left behind, we say sorry. To the mothers and the fathers, the brothers and the sisters, for the breaking up of families and communities,Show MoreRelatedThe Freedom Of Speech And Democratic Rights1637 Words   |  7 PagesLegal membership is essential in a country in order for citizens to enjoy the rights, responsibilities and equity the country has to offer. Many nations across the world have some type of citizenship model which allows the individuals of a country to enact their political and legal rights destined to them from birth simply because they are human beings and citizens of such countries. Political and legal rights are protected and known as first generation negative rights; they include the rights fundamentalRead MoreEffects Of Australian Mining Boom On The Aboriginal People1677 Words   |  7 Pagesday: 23/08/2015 The Effects of Australian Mining Boom on the Aboriginal People Started from late 1800s, Australian mining boom is an inevitable part of modern Australian history. From gold and copper to iron and gas, the several terms of mining boom made great contribution to Australian community and economy including providing source of employment, attracting immigrants and stimulating international trading. The mining boom is considered to be a shock to the Australian economy.â€Å"This combination ofRead MoreHealth Inequalities Experienced By Aboriginal And Torres Strait Islander People1222 Words   |  5 Pagesconditions in which people are born, grow, live, work and age. 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Yet they are still deficient in many areas. The land that their ancestors held has not all been returned to them, they struggle to meet the requirements of western education systems, and they have a very limited access to health care. In spite of these problems, many aboriginals are working to better themselves and their community. It will just take time for the western and Aboriginal cultures to merge into the one final Australian society Read MoreIndigenous Australia s Criminal Justice System3061 Words   |  13 PagesWhile Aboriginal and Torres Strait Islander people (Indigenous Australians) represent only about 3% of the total population of Australia, in 2013, they comprised over 27% of Australia s prison population (an increase from 25% in 2009). In the same year, the incarceration rate for Indigenous Australian prisoners was 15 times higher than the rate for their non-Indigenous counterparts, an increase in the ratio compared to 2011 (when it was 14 times hi gher) (ABS, 2013). 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Advanced Financial Accounting for Byrne Limited -myassignmenthelp

Question: Discuss about theAdvanced Financial Accounting for Byrne Limited. Answer: Issues in Revenue recognition: The case is about issue of recognition of revenue of an organization for rendering services to their clients of non-cancellable contracts. It is the policy of company to have the full payment at the date of signing contract for overcoming dealing with clients who do not make payment. Byrne Limited is one of the client that has entered into a contract of $ 12000 on 15th April, 2017. Services would be delivered on monthly basis. The amount of money received from the contract is treated as service revenue in the statement of comprehensive income. It is perceived by the director of company to recognize the income received as deferred income and over the period of contract they should be recognized as revenue (Cascini et al. 2014). If the revenue is not recognized for all the payment received by byers from non-cancellable contracts, there will be innumerable number of journal entries. Treatment of income received by clients for the non-cancellable contracts are required to be treated as unearned income. The amount of revenue received is treated as unearned income in the liabilities side of balance sheet. This amount will be treated as liabilities because the income is received beforehand and prior to providing service to their clients. Therefore, the amount of income received in advance is treated as liabilities. For the purpose of analysis, all the circumstances and facts are to be considered. Treating unearned income as liabilities in the balance sheet would increase the total liabilities of company (Wagenhofer 2014). As the company provides service to client on monthly basis, the amount rendered for that particular service would be reduced from the unearned income and the same amount will be entered as recognized revenue in the income statement of organization (Cheney 2013). It would be not apt for organization to treat the amount received for the non-cancellable contract as revenue at the time when they are received. This is so because customers are paying such amount in advance for which the services have not been rendered yet. For this particular reason, advance received from customers should be treated as unearned income in the liabilities side of balance sheet instead of recognizing it as revenue when they are received (Kasztelnik 2015). By the time, services and agreements have been performed as per contract, the liabilities of company is reduced by the total value of contract or the amount paid for service. References list: Cascini, K.T., DelFavero, A. and Bezner, R., 2014. Corporate Revenue Miscalculations The Impact On Stakeholders.Journal of Business Economics Research (Online),12(2), p.77. Cheney, G.A., 2013. Revenue recognition realized: US companies--long calling for revenue disclosure that was less prescriptive and principles-based--may question what they wished for when the new standard is adopted.Financial Executive,29(8), pp.31-35. Kasztelnik, K., 2015. The Value Relevance of Revenue Recognition under International Financial Reporting Standards.Accounting and Finance Research,4(3), p.88. Wagenhofer, A., 2014. The role of revenue recognition in performance reporting.Accounting and Business Research,44(4), pp.349-379.

Cost control and Efficiency Maximization

Question: Discuss about the Cost control and Efficiency Maximization. Answer: Introduction The labor being the highest variable cost in the management of hotels, the managers strive towards managing the costs of labor struggling to keep them lower with maintaining the profits higher. However, it looks tempting in reducing the cost of the labor while the quality of the service deteriorates because of the low staff present in the hotel with no manager really interested to work with understaffed labor and be penalized for the service offerings to the customers being on the lower standard. The scheduling of labor happens to be complex process. However, in most of the hotels the pen and the paper are still used for this scheduling of the labor (Rutherford, 2007). This requires the access related to advanced forecasting tools and the analytics with the forecast of the demand that forms towards the scheduling of the labor the basis that is based on the better instincts and the outlet manager experience. The demands requirements once understood by the manager they require to translate this knowhow, the knowledge and the information towards the determination relating to the employees consisting with right number that is required to fulfill the demand and also the staff members those can meet these and meet slots. The process in each of these steps happens to be time consuming and complex with mistakes being costly towards the objective of the process. The demand patterns being uncertain, the external influences interrelated with the data that is spread across the various multiple systems hampers the accurate methods of demand forecasting. Thus its important that exact demand forecasting is required for scheduling the rosters of the employees to meet the entire objectives of the organization. Roaster Creation based on industrial relations standards and instruments The creation of the rosters requires the certain principles that are important to keep the managers, the employees and the accountants happy. Roster without names Firstly designing of the roster that does not consist of names but requires allocation based on hours with costing it according to hourly rates of wages. After which the names of people suitable added relating to the differing days and the required shifts. This refers to position rostering than compared with the traditional modes that develops a roster based on the individual request and taking their busy lives into consideration (Thompson, 2009). Roster cost related to writing Though the functions vary the modern services provides to suggest that these reveal the costs with the writing of the roster that helps towards accurate forecasting and controlling the budget. These suggest managers to be provided with tools towards tracking prior to roster being posted as they are responsible for the cost of the labor. The wage budget with reverse working The head or the manger since responsible for the roster requires them to take the hours covered into consideration. They need to maintain the budget with this calculation as this is quite important as the fulfillment with budget provides the reason good enough for bonus. Roster for the Front Office Department Roaster for Front Office Department on 9/11/2016 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Name/ Job role Total Hours weekly Daily Cost Weekly Cost 9/12/2016 9/13/2016 9/14/2016 9/15/2016 9/16/2016 9/17/2016 9/18/2016 A/Front Office Manager 36 hrs $200.00 $1,200.00 (08.00 - 14.00) hrs (08.00 - 14.00) hrs (08.00 - 14.00) hrs (08.00 - 14.00) hrs (08.00 - 14.00) hrs (08.00 - 14.00) hrs B/Receptionist 1 60 hrs $100.00 $600.00 (08.00 - 18.00) hrs (08.00 - 18.00) hrs (08.00 - 18.00) hrs (08.00 - 18.00) hrs (08.00 - 18.00) hrs (08.00 - 18.00) hrs C/Receptionist 2 42 hrs $80.00 $560.00 (18.00 - 24.00) hrs (18.00 - 24.00) hrs (18.00 - 24.00) hrs (18.00 - 24.00) hrs (18.00 - 24.00) hrs (18.00 - 24.00) hrs (08.00 - 18.00) hrs D/Staff 1 36 hrs $80.00 $560.00 (8.00 - 14.00) hrs (8.00 - 14.00) hrs (8.00 - 14.00) hrs (8.00 - 14.00) hrs (8.00 - 14.00) hrs (8.00 - 14.00) hrs (8.00 - 14.00) hrs E/Staff 2 36 hrs $80.00 $560.00 (14.00 - 20.00) hrs (14.00 - 20.00) hrs (14.00 - 20.00) hrs (14.00 - 20.00) hrs (14.00 - 20.00) hrs (14.00 - 20.00) hrs (14.00 - 20.00) hrs F/Staff 3 36 hrs $80.00 $560.00 (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs This roster is prepared based on the front office department requirements to provide the service to the customers according to the various parameters that are set forth in the roster that includes the Employees with their role function, the budget that is provided with each staff working hours from Monday to Saturday (Hayes et al., 2012). This also takes into account the daily hours, the weekly hours and the cost both the daily and the weekly that will determine the budget regarding the spending of the hotel. The staff suitability and the efficiency are considered during the preparation of the roster since these are required during the various hours of the work to provide the better service level to their customers. This takes care of the forecasting of the demand and the efficiency level that is required towards the discharging of the duties to offer better service and value to customers. Roster for the House Keeping Department Roaster for House keeping Department on 9/11/2016 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Name/ Job Role Total Hours weekly Daily Cost Weekly Cost 9/12/2016 9/13/2016 9/14/2016 9/15/2016 9/16/2016 9/17/2016 9/18/2016 G/House Keeping Manager 36 hrs $200.00 $1,200.00 (08.00 - 14.00) hrs (08.00 - 14.00) hrs (08.00 - 14.00) hrs (08.00 - 14.00) hrs (08.00 - 14.00) hrs (08.00 - 14.00) hrs H/Staff 1 60 hrs $80.00 $480.00 (08.00 - 18.00) hrs (08.00 - 18.00) hrs (08.00 - 18.00) hrs (08.00 - 18.00) hrs (08.00 - 18.00) hrs (08.00 - 18.00) hrs I/Staff 2 42 hrs $80.00 $560.00 (18.00 - 24.00) hrs (18.00 - 24.00) hrs (18.00 - 24.00) hrs (18.00 - 24.00) hrs (18.00 - 24.00) hrs (18.00 - 24.00) hrs (08.00 - 18.00) hrs J/Staff 3 36 hrs $80.00 $560.00 (8.00 - 14.00) hrs (8.00 - 14.00) hrs (8.00 - 14.00) hrs (8.00 - 14.00) hrs (8.00 - 14.00) hrs (8.00 - 14.00) hrs (8.00 - 14.00) hrs K/Staff 4 36 hrs $80.00 $560.00 (14.00 - 20.00) hrs (14.00 - 20.00) hrs (14.00 - 20.00) hrs (14.00 - 20.00) hrs (14.00 - 20.00) hrs (14.00 - 20.00) hrs (14.00 - 20.00) hrs L/Staff 5 36 hrs $80.00 $560.00 (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs (20.00 - 02.00 ) hrs This is similar to the front office roster prepared that keeps the department of housekeeping roster with the functions and the roles of the person responsible for the performing of their duties. This takes into consideration the overall budget with the daily working hours, the weekly working hours, the daily wage and the weekly budget that are important (Jones and Martin, 2005). This is mainly required for the completion of the job and the service to be offered to the customers depending on the level of demand that is existing and the efficiency of service required to meet this demand. Reflection This has provided the learning that the correct demand forecasting related to the need of the efficiency of the service is required. The managers need to manage and control the costs of the labor with the scheduling the appropriate staff levels that requires towards serving the demand. The excess staff increases the cost and the under staffed decreases the revenue and accounts for customers those are dissatisfied (Sheldon, 2006). This requires the approach taking the help of the software that can help with the preparation of this scheduling based on the demand and the need of the hour. This provides building an accurate and the labor schedule that is cost effective with forecasting accurate demand and the correct staffing numbers for meeting the demand. The costs needs to be reduced with increasing revenue that drives profits with the balancing of the labor available and the demand with creating in advance appropriate labor plan that helps to alert when the conditions of operation ch anges. The acceleration of labor schedule process using interfaces easily provides the relevant period labor needs with ability towards analyzing fast and make changes necessary as required. To make hiring better with deployment and the decisions related to service design with the evaluation of root causes that help understand operational data towards those variables that affect the volume of service, the behavior of customer and the performance of the employees(Corgel et al., 2012). The optimization of employee performance with proper monitoring and ranking them to have fast insights regarding the performance of employee against the parameters those are important. Conclusion Therefore, it is important the costs are controlled while efficiency is also achieved requires the proper scheduling of the work force that are neither over staffed or are understaffed based on the demand and the requirements to meet the objectives of the organization. References Broten, P. (1970) Progress in Hotel Research and Development.Cornell Hotel and Restaurant Administration Quarterly. [Online] 11 (3), 2-3. Corgel, J. et al. (2012) Hotel Industry Demand Curves.The Journal of Hospitality Financial Management. [Online] 20 (1), 85-95. Hayes, D. et al. (2012)Foundations of lodging management. Boston: Prentice Hall. Jones, T. Martin, R. (2005)Professional management of housekeeping operations. Hoboken, N.J.: John Wiley Sons. Rutherford, D. (2007)Hotel management and operations. 2nd edition. New York: Van Nostrand Reinhold. Sheldon, D. (2006)World class master scheduling. Fort Lauderdale, Fla.: J. Ross Pub. Thompson, G. (2009) Labor Scheduling, Part 1: Forecasting Demand.Cornell Hotel and Restaurant Administration Quarterly. 44 (5), 22-31.