Excepciones a ley castigo de 3/10 años presencia ilegal

La ley del castigo significa que las personas que han estado ilegalmente en EE.UU. entre180 y 384 dà ­as corridos tienen prohibido regresar al paà ­s por tres aà ±os. El castigo aumenta a 10 aà ±os para las que estuvieron sin estatus migratorio legal 385 dà ­as continuos o mà ¡s. Sin embargo, la ley permite importantes excepciones en los que los dà ­as de presencia irregular en EE.UU. no se tienen en cuentan para este castigo. Para entender el castigo es conveniente comenzar explicando sus caracterà ­sticas Requisitos del castigo de los 3/10 aà ±os Es necesario que se den todas las siguientes circunstancias para que aplique el castigo: Presencia ilegal continua. Por ejemplo, si un migrante estuvo como ilegal cuatro meses corridos, salià ³ del paà ­s y, en otra ocasià ³n distinta estuvo otros tres meses, junta un total de mà ¡s de 180 dà ­as en situacià ³n irregular. Sin embargo, no aplica el castigo porque no son dà ­as corridos. Cabe destacar que las estancias ilegales discontinuas por un periodo superior a un aà ±o sà ­ que se computan para un castigo diferente: el de la prohibicià ³n permanente que se da cuando un inmigrante con presencia irregular acumulada de mà ¡s de un aà ±o sale de EE.UU. y posteriormente regresa ilegalmente. 1 de abril de 1997. La presencia ilegal continua debe ser posterior a dicha fecha, que es cuando la ley IIRAIRA entrà ³ en vigor. Entrada ilegal o no salida a tiempo. La presencia ilegal puede darse porque se cruzà ³ ilegalmente la frontera o porque la persona extranjera que ingresà ³ legalmente no salià ³ a tiempo, segà ºn la fecha de su I-94, o su D/S o, en el caso de turistas que ingresaron sin visa por pertenecer a un paà ­s en el Programa de Exencià ³n de Visados se excedieron de los 90 dà ­as autorizados. En el caso de ingreso ilegal a Estados Unidos, las autoridades migratorias pueden establecer para el cà ³mputo de los dà ­as de presencia ilegal como fecha de ingreso la que consideren mà ¡s probable. Por lo tanto, corresponde al migrante demostrar que es posterior, si ese es el caso. Fuera de EE.UU. El castigo no aplica a los migrantes que està ¡n dentro del paà ­s. Comienzo del cà ³mputo del castigo. El plazo de los 3 o de los 10 aà ±os comienza a contarse desde el dà ­a en el que la persona afectada sale de EE.UU., bien voluntariamente o bien forzosamente, como en los casos de deportacià ³n. Sin embargo, la salida con un advance parole –permiso de viaje– no se considera que dispara el inicio de este castigo. Consecuencia del castigo. Mientras se està ¡ cumpliendo el plazo del castigo no se puede sacar ningà ºn tipo de visa para Estados Unidos, ni del tipo no inmigrante como, por ejemplo, la de turista, estudiante, intercambio, etc, ni de inmigrante para obtener la tarjeta de residencia, tambià ©n conocida como green card. La à ºnica excepcià ³n a lo anterior serà ­a calificar para un waiver, tambià ©n conocido como perdà ³n o permiso, aplicar y obtener su aprobacià ³n. Por otra parte, cuando ya se ha cumplido el periodo de castigo se puede aplicar por cualquier visa, sin necesidad de solicitar una waiver previamente. La visa serà ¡ aprobada si se cumplen todos los requisitos para sacarla. En caso contrario, serà ¡ negada pero no por el castigo, que ya se ha cumplido, sino por otra causa. 5 excepciones al castigo de 3 y 10 aà ±os No aplica el castigo y, por lo tanto pueden obtener, si reà ºnen todos los requisitos, visas no inmigrante y tambià ©n visas de inmigrante para regresar a EE.UU. las personas que se encuentren en las siguientes categorà ­as. Menores de 18 aà ±os. No se computa como presencia ilegal el tiempo que pasaron como ilegales en EE.UU. antes de cumplir la mayorà ­a de edad. Solicitantes de asilo polà ­tico. No se considera para el castigo el tiempo que pasaron en EE.UU. mientras luchaban de buena fe por el reconocimiento del estatus de asilado ante USCIS o en corte migratoria, aunque su caso no hubiera sido aprobado y salieran por ello de EE.UU. Muchachos con DACA aprobado que nunca se quedaron mà ¡s de 180 dà ­as en situacià ³n de acumulacià ³n de dà ­as como migrantes sin estatus. Por ejemplo, Carlos Pà ©rez ingresà ³ a EE.UU. ilegalmente cuando tenà ­a 12 aà ±os. A los 17 solicità ³ y obtuvo DACA. En la actualidad tiene 24 aà ±os y se ha casado con su novia, que es ciudadana americana. Carlos debe salir de EE.UU. para arreglar los papeles porque ingresà ³ ilegalmente, pero como primero estuvo protegido por ser menor de 18 aà ±os y posteriormente por DACA no ha acumulado dà ­as de presencia ilegal y, por ello, no le aplica el castigo de los 3 aà ±os ni tampoco el de los 10. Carlos puede salir de EE.UU., presentarse en el consulado para la entrevista y regresar en cuestià ³n de dà ­as o semanas con la visa de inmigrante estampada en su pasaporte. Cabe destacar que los muchachos que obtuvieron DACA mà ¡s de 180 dà ­as despuà ©s de haber cumplido los 18 aà ±os de edad no està ¡n incluidos en esta excepcià ³n y sà ­ que les aplicarà ­a el castigo. Finalmente destacar que por decisià ³n del gobierno Trump, los muchachos con DACA aprobado pueden seguir renovando sus permisos pero no se aceptan nuevas aplicaciones y que ya no es posible viajar fuera de EE.UU. al amparo de una advance parole. Personas protegidas bajo el Programa de Unidad Familiar, segà ºn el artà ­culo 301 de Immigration Act de 1990. Se considera que no sumaron dà ­as de presencia ilegal durante el periodo que durà ³ su proteccià ³n. Cà ³nyuges y nià ±os abusados en los casos de auto-peticià ³n por el programa VAWA se considera que no han acumulado dà ­as de presencia ilegal si pueden demostrar que hay una conexià ³n entre el abuso y la situacià ³n migratoria irregular en EE.UU. Evitar el castigo de 3/10 aà ±os arreglando los papeles dentro de EE.UU. Los migrantes en Estados Unidos en situacià ³n de ilegalidad pueden, en muy pocos casos, regularizar su situacià ³n mediante un ajuste de estatus. En muchos casos cuando tienen una và ­a para arreglar los papeles se les obliga a salir del paà ­s y presentarse a una entrevista en un consulado para obtener una visa de inmigrante que le permita regresar. El problema es que al salir de Estados Unidos se activa el castigo de los 3 y de los 10 aà ±os y la fecha de la salida es el primer dà ­a en el cà ³mputo de su cumplimiento. Por lo tanto, para evitar dicho castigo es importante para los migrantes en situacià ³n irregular conocer si pueden acogerse a alguna excepcià ³n que les permita sacar la green card por ajuste de estatus. Por ejemplo, las siguientes: Cà ³nyuge, padre, madre, hijo soltero menor de 21 aà ±os de ciudadano estadounidense, siempre y cuando hubiera ingresado al paà ­s legalmente. Esta excepcià ³n no aplica a los que ingresaron cruzando ilegalmente la frontera. Familiares inmediatos de un militar en activo o reservista, segà ºn el programa conocido com Parole in Place. Migrantes con Proteccià ³n 245 (i) porque tenà ­an registrada a su nombre peticià ³n familiar o de trabajo con anterioridad a 1998 o presentada entre el 14 de enero de 1998 y el 30 de abril de 2001. En este à ºltimo caso, deberà ¡n probar presencia continuada en EE.UU. desde el 21 de diciembre de 2000 VAWA, para esposos, ex cà ³nyuges y padres de ciudadanos estadounidenses y residentes permanentes legales e hijos/as de ciudadanos. Registry, para los migrantes presentes en EE.UU. continuamente desde el 1 de enero de 1972. Cubanos a los que aplica Ley de Ajuste y que deben haber ingresado a EE.UU. legalmente. Ademà ¡s, los migrantes presentes en EE.UU. en situacià ³n ilegal podrà ­an obtener, si califican, las siguientes protecciones: Visa T, para los casos severos de trata de migrantesTPS, para los migrantes que califican para estas protecciones temporalesVisa U, para và ­ctimas de violencia que colaboran con las autoridadesAsilo, para los migrantes perseguidos o que teman ser perseguidos por su raza, nacionalidad, religià ³n, opinià ³n polà ­tica o pertenencia a un determinado grupo social. 5 puntos clave sobre las excepciones al castigo de 3/10 aà ±os para recordar: La presencia ilegal en EE.UU. debe ser continuada y superior a 180 dà ­as para provocar el castigo de 3 aà ±os y a un aà ±o para castigo de 10 aà ±os.No se computa como presencia ilegal el tiempo transcurrido como menor de 18 aà ±os, muchacho con DACA aprobado, solicitante de asilo, VAWA y Programa de Unidad FamiliarEl plazo para el cumplimiento del castigo comienza a correr el dà ­a en el que se sale de EE.UU.Mientras se cumple el castigo no se pueden obtener ni visas no inmigrantes ni las de inmigrante, salvo que se califique para un waiver, se aplique y se obtenga.Una vez que se cumple el castigo ya se puede pedir cualquier visa para la que se califique y se cumplan todos los requisitos. No es necesario pedir ningà ºn perdà ³n por presencia ilegal. Fuentes: Nationality Action Section  §212(a)(9)(B)(i)(I)Nationality Act  §212(a)(9)(B)(i)(II)Ley Illegal Immigration Reform and Immigrant Responsibility Act (IIRAIRA, por sus siglas en inglà ©s) de 1996. Este es un artà ­culo informativo. No es asesorà ­a legal.

Police Brutality Is The Primary Goal Of Each Program

There are many different ways one can approach handling police brutality, but with each proposal comes advantages as well as disadvantages. Demilitarization of law enforcement, retraining in police agencies, and clearer oversight on officers are some of the programs that can alleviate violence between police and civilians while also providing a more stable, trusting community. Although value conflicts come into play when assessing police brutality, relieving the distrust amongst communities and diminishing police abuse is the primary goal of each program. One way to limit policy brutality from occurring is to restrict the flow of military equipment to police departments. Many believe that the access police departments have on military guns and personnel carriers creates a militarized culture that promotes violence and unnecessary force. In the past 8 years alone the Defense Department has â€Å"distributed more than $1.5 billion worth of surplus equipment†, which many see as unnecessary. The line between the defense department and local enforcement agencies is blurred where it should not be; confiscating high-caliber weapons, grenade launchers, armed drones, and other military equipment may be the solution to repress police violence. Currently elected officials, such as Obama, support the idea of demilitarizing police departments to a certain extent. They believe weapons used by the police that reflect that of the military is unnecessary, overused, and causes distrust amongShow MoreRelatedThe Black Panther Party Fought For Civil Rights978 Words   |  4 PagesBlack Panther party was initially established to protect the black community from police brutality. The Black Panther Party grew its membership by appealing to the sense of hopelessness in black American people. Although widely known for violence, the Black Panther Party had goals to organize and service the black and oppressed communities. Huey P. Newton and Bobby Seale wrote an outline for the BPP, the Ten Point Program, which set the objective for members to follow. The BPP seemed to grow in membershipRead MoreThe Black Panther Party Formed1313 Words   |  6 Pagesinitial onset began back in 1619 when the first of the colonial settlers accepted a number of captured Africans which were to be used as servants leading to the period of slavery which serves as a sore spot in this country s history. One of the primary streams of thought behind this idea of Black Nationalism can be summed up as the hypocrisy felt by African-Americans during the era of slavery as well as after it s end. These are a race of people characterized by their looks and were not givenRead MoreThe United States Police Force1737 Words   |  7 PagesThe United States police force has become increasingly militarized over the last fifty years due to a reliance on the military for political and economic strength and in response to the introduction of serious domestic threats, such as drug and terrorism (Brown 658-659). This militarization has become a serious issue with many Americans over the last decade because of the injuries and deaths of citizens due to the use of excessive force and misconduct by police officers that have access to militaryRead MorePolice Enforcement And The Security Of The Virtual City Police Department1280 Words   |  6 Pagesrelates to the interests of the Virtual City Police Department. Advances in technology has changed police work, officers are incorporating technology and sophisticated investigative techniques to solve crimes. This essay will focus on the pros and cons of community policing in a modern society, where police officers must rely more on technology and forensics than citizens to solve crimes and apprehend criminals. Introduction Police have been linked to citizens since theRead MoreSocietal And Organizational Factors Within The Creation Of A Police Subculture1535 Words   |  7 PagesBoth societal and organizational factors come into play in the creation of a police subculture. The hierarchy structures of law enforcement agencies vary. These variations determine the attitudes and behaviors of the officers working within these locations. Lower level police officers spend the majority of their time investigating crime and fretting over the pitfalls of current crime policy. Overtime, some officers may begin to view members of the public as untrustworthy or even potentially hostileRead MoreTypes of Policing Systems in the Police Force1958 Words   |  8 PagesThe professional model was a reformed system of policing put in place originally to remove corruption in the police force, such as through creating civil service systems to eradicate political influences from the police by removing patronage and ward inf luence among the process of firing and employment of police officers, and to improve the structure of the police. Standardized operation and training procedures, a strict division of labor through separate divisions for investigating, patrolling,Read MoreData Storage, Retention, And Disclosure Essay1910 Words   |  8 Pagesthe police departments that use these cameras use a third-party vendor in order to manage the storage of their data. Also the length of time that a department decides to retain that footage can play a key role for privacy. The protocols for every department may vary. Video footages are usually categorized in two, â€Å"evidentiary† or non-evidentiary†. Some departments may choose to retain one longer than the other. DOCUMENTATION OF EVIDENCE Police executives also believe that the police bodyRead MoreHistory and Rolls of Law Enforcement in America10094 Words   |  41 Pagesorganizations which focus on upholding the law. These government entities work to maintain control in the public arena, prevent and manage crime, authorize punishment for criminal activities, and offer rehabilitation. The following is a summery for each of the following topic areas: History and rolls in law enforcement in society, levels of jurisdiction, Distinction among multiple functions of the law enforcement agencies, analysis of historical events that shape modern policing, ethical and professionalRead MoreAnalysis Of Sb 314 : Direct Filing Of Juveniles Essay2004 Words   |  9 PagesSB 314: Direct Filing of Juveniles Overview of the Social Problem You would think that we would want to help protect and serve the youth of our country, but that is not always the case. We are trying more and more youth as adults each day for non-violent crimes when we should be trying to help them rehabilitate. Florida has to be the worst when it comes to youth offenders being tried in adult court and sentenced to prison. â€Å"Today approximately 7,000 youth under the age of 18 are held in adult jailsRead MoreLeadership And Ethics Program At The Jepson School Of The University Of Richmond2113 Words   |  9 PagesThere is an age old question that goes like this: Are individuals made to be a leader or are individuals born to be leaders? JoAnne Ciculla, a professor in leadership and ethics program at the Jepson School of the University of Richmond states the question should not be, what is leadership, but what is good leadership? (Giampetro-Meyer, Brown, Browne, 1998). Ciculla referenced three types of leadership: transformational, transitiona l, and servant leadership. While these are just a few, with leadership

What Causes Personal Relationships Can Succeed Or Fail

What Causes Personal Relationships to Succeed or Fail? The world is filled with people in search of love and that perfect someone who will meet all their hearts desire. People are bombarded on a daily basis through a variety of platforms by companies and people who claim to have the solution to helping them find that one true love. Many people are having difficulty in finding and keeping a successful relationship and are now taking their search for that perfect someone online to the seemingly hundreds of online relationship websites that offer a range of options and preferences to fit all requirements. With the world currently recording its largest human population in recorded history, one would assume that people would have little difficulty in finding a partner and have a successful relationship; however, this does not appear to be the case as a larger portion of the population appears to be single and in search of love. With countless experts offering varying opinions on what causes personal relationships to succeed or fail with data to support in most cases, it becomes clear there is no single solution to this query. After carefully considering the opinions of several experts, it can be deducted that there is indeed a considerably wide range of factors that impact the success or failure of a relationship. (claim of cause) I. Of all the opinions out there in relation to having a successful personal relationship, the most popular opinion still remains the idea that love isShow MoreRelatedTimothy H. Yoo. Ms. Richard. English 10H-B8. 27 March 2017.1126 Words   |  5 PagesTimothy H. Yoo Ms. Richard English 10H-B8 27 March 2017 Is Fear Our Worst Enemy? Fear is an unpleasant emotion caused by the belief that someone or something is dangerous, likely to cause pain, or a threat. However in this case, Fear is the avoidance or put off of something because one is afraid. Considering modern day society’s oppression, fear is in fact our worst enemy, which is evident through our focuses on success rather than failure and by the inspirational experiences of failure. In orderRead MoreThings Fall Apart By Chinua Achebe1204 Words   |  5 Pagesin determining a person’s life in Umuofia society. Sometimes a man with sheer force of will cannot change his future through hard work. One of the main conflicts in Things Fall Apart by Chinua Achebe is the clash between Okonkwo’s determination to succeed, his free will, and fate – which seems to have less appealing things in mind. Okonkwo’s will plays a major factor in determining his future; he chooses to kill Ikemefuna with his own hands, he chooses to kill a gover nment official, and in the endRead MoreRelationship Between Marketing And Marketing995 Words   |  4 Pagesof their child. The relationship that was formed by the school and the potential student was driven by market demands. Their work points out the strain caused by the market pressures of consumers which may alter the quality of the education and the mission of the school. Theoretical Framework The emergent literature is grounded in a theoretical framework that uses Relationship Marketing as a prime contributor to research. According to Al-Hamed, Amin, (2014) relationship marketing is â€Å"a philosophyRead MoreMy Philosophy Of Teaching752 Words   |  4 PagesTeaching means giving students the skills to succeed in their future endeavors. I believe that teaching is an opportunity to change the world one student at a time and is one of the most important jobs available to regular people. Being a teacher is a blessing and having the opportunity to work with amazing kids is my dream. I have a special connection with kids and a way of influencing their understanding, which is one of the most valuable skills I have to offer. I teach because children areRead MorePersonal Responsiblity632 Words   |  3 PagesThere are many definitions of personal responsibility. Everyone has their own definitions of what personal responsibility and what should be included in personal responsibility. Personal responsibility is defined as the quality or state of being accountable; especially an obligation or willingness to accept responsibility, or account for one’s actions. Also, personal responsibility can mean, to be responsible for oneself, one word admit to one’s mistakes, make an effort to make mistakes, makeRead MoreProfessional Values and Ethics Paper1122 Words   |  5 PagesAndrea Lara Abstract The purpose of this paper is to discuss the relationship among professional values, ethics, and career success. A person’s personal values and ethics can influence their professional values and ethics in the workplace. Finding the right balance between personal and professional views in the workplace will help foster a successful career. This paper will cover professional values and ethics and how they can influence the success of a career. Also discussed is how professionalRead MoreHow Accountants Act As Business Advisors978 Words   |  4 Pagesthesis. Dr. Rajavel studied failing or failed businesses in an â€Å"economically resourceful† set of islands in the Bay of Bengal. He published a journal article based on his findings entitled â€Å"A Study on Causes for Business Failure: An Empirical Analysis†. While his writing mainly discussed the causes of business failure, he also advises entrepreuners to seek the help of those professionals necess ary to prevent their problems (2013). Francesco Barbara and Tim Hasso elaborate on the lack of previousRead Moremarriage963 Words   |  4 Pagesthat the couple can learn each other’s views regarding the issues to determine compatibility. Building a happy marriage is the result of conscious effort on the part of a husband, and wife. A lifelong union that people bound together by a bond of love, which is spiritual as well as physical, can be considered marriage. Marriage is socially recognized, and approved union between individuals who give to one another with the expectation of a secure, and lasting personal relationship. ‘Most couplesRead MoreEssay On Development And Implementation Of A Shared Vision1154 Words   |  5 Pagesrisk. However, the duo ascertains that leadership is worth the risk since material payoffs are not the final reward. Real leadership can transform people’s lives. The authors write, Without learning new ways - changing attitudes, values and behaviors - people cannot make the adaptive leap necessary to thrive in the new environment. Consequently, change causes disequilibrium. People naturally find it difficult to recognize that a new reality will be superior to their current reality. LuckilyRead MoreTypes of Love in What We Talk About When We Talk About Love781 Words   |  4 Pagesto no matter what circumstance may be presented in front of us. Love is just one of the many presented circumstances that require such attachments, the purest and most in depth circumstance that anyone could ever be a part of. The characters within the story â€Å"What We Talk About When We Talk About Love† are considered to be within the boundaries of an in-love relationship. They show the differences between couples, the good and evil, and even what the betrayal of previous marriages can do to a person’s

Down to the Wire free essay sample

It was 12:30 p.m. and sweat was rolling offmy forehead. Surrounded by an army of diskettes, notes and reminders, Iworked desperately; I only had 10 minutes to put the finishing toucheson a publication thousands would read. This is a reflection not only ofmy leadership skills, but also my ability to fill the shoes of those whohad reigned as editor before me. Our school newspaper, asunorganized and inconsistent as it may be, was due in the hands of ouradvisor within minutes. In the midst of final deadline madness, Irealized that none of the photographs had been backed-up. The threat ofan artless newspaper reaching the hands of students, teachers,administrators and community leaders prompted nightmarish images offailure and embarrassment. Time to work some magic. I enlisted 20 staffmembers and, utilizing every computer in the chaotic room, we openeddocuments, transferred files and resized pictures at a rate previouslyunimagined. We were fueled by pure adrenaline. Just seconds beforedeadline, every picture, chart, cartoon and graph had successfully beensaved. We will write a custom essay sample on Down to the Wire or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I marched to my advisors desk, carefully protecting the disk Inow valued more than life itself. The paper was finished. Id not onlykept my thoughts and efforts focused, but Id also maintained arelatively high comfort level despite the rush. I anticipatesimilar situations in college that will test my strength and endurance,forcing me to perform under pressure. Complying with self-imposed ruleswill be a challenge, since I have lived a sheltered life under parentalcontrol. With the insight of my experiences, I expect to respond to newobstacles in the same collected manner. Hard work, dedication andcommitment are some lessons I have learned as editor-in-chief. Asolution is always possible.

Financial Accounting Impact on Decision Makers

Question: Discuss about the Financial Accounting for Impact on Decision Makers. Answer: Introduction: Management and financial accounting are both significant tools for an organization, though they serve different purposes. An organization utilizes accounting in determining operational plans in future, reviewing their past performance as well as checking their current business roles (Kaplan Atkinson, 2015). Financial and management accounting have diverse audiences as potential investors are not engaged in the daily operations of the company but they are usually concerned on their investments while managers require information faster in making their business decisions (Horngren et al., 2012). To be more specific, financial accounting is utilized in presenting overall financial health of the firm to different external stockholders. It usually present particular period of time enabling the audience in reviewing how the firm has performed. Management accounting on the other hand is utilized in making decisions regarding the daily operations of an organization. This is not based on past performance, but it is based on future and current trends. With these considerations creating the two roles; that is management accountant and financial accountant would be crucial for the company. This is based on the fact that the two distinct roles would help in ensuring smooth and financial health organization. Management accountant role would be crucial to the firm since it assist in managing accounting of the finance in an organization. The individual assigned the management accountant role is very knowledgeable on all accounting rules in particular organization. His or her responsibility would entail computing to preparation of the financial statements in an organization which would be passed on to the top management of a particular firm (Horngren et al., 2005). With all the skills and expertise the management accountant possesses, s/he would be in a position to making some wise decision for an organization to prosper as well as gaining maximum income. In addition, the role of management accountant would be very important for the organization since would also entails risk management, strategic management as well as performance management; hence, facilitating smooth operation of the organization. Further, management accountant role would also be crucial for the firm since the person opera ting under this role would have combined knowledge and skills of a manager and accountant enabling them to account for every activity and cost being spent in the firm (Anthony, Welsch Reece, 1985). Management accountant would also be in a position to account for the money generated in an organization properly, while advancing an organization towards better production for the bigger income. Furthermore, management accountant would also provide advices to the managers on handling financial projects properly, predicting consequences of any operation as well as in financial decision-making by an organization, making reports on rivals financial moves and making internal audits. On the other hand, financial accountant role would also be very important in the organization since it would enhance proper financial management. In essence, financial accountant performs numerous functions than the management accountant (Burns Vaivio, 2001). S/he works directly for different organizations, performing internal financial related roles. Financial accountant also prepares internal financial statements, actively contributes to personnels operations, strategic and financial plans as well as in performing management duties. In most scenarios, financial accountant would help in reviewing financial transactions records for proper account posting and for accuracy (Albrecht, Stice Stice, 2010). The financial accountant also reviews all the records and books in ensuring that they are accurately recorded and that they accurately reflects operating outcomes of an entity. S/he would help in organizing the organizations records and books in preparations of the annual external aud iting of the firm. After review of the firms records and books, financial accountant is responsible for provision of advice and feedback to the senior management, especially relating to liability position, revenue issues, asset quality as well as cash flow sufficiency (Meigs, Lam Mallouk, 2002). The financial accountant is also responsible for offering advices on the use and status of an organization resource, results of the projections in an organization plan, updates on budgets and latest financial news which could impact on the companys operations. Further, financial accountant would be responsible in providing tax advices to the management including recommending action plans which reduces tax liability, non-taxable asset swaps, tax differed investments as well as cash flow planning in order to enable the firm remain liquid at the tax paying or filling duties (Burns Vaivio, 2001). The financial accountant would also help in preparation of all the tax reports and forms or in reviewing work of the o thers in ensuring that all taxes are filed correctly and on time. Therefore, the two distinct roles would be of great help to the firm in ensuring smooth operations. These roles would help in improving on how the company files its taxes as well as how it manages its finances. They would also assist the companys management in ensuring accurate records and books are maintained and ensuring that there is no incorrect use of the companys resources by its employees. Five Likely Questions That the HR Manager Will Ask After Presenting a Briefing on the Two Positions After presentation of the above roles to the HR managers, I anticipate the HR manager to ask the following questions; First, I anticipate the HR manager to ask me some of the advantages of creating the two roles to the company Secondly, I anticipate the HR manager to ask me some of the major disadvantages of management and financial accountant to the organizations. Thirdly, I anticipate the HR manager to ask me about some of the key skills and professionalism individuals applying for these roles should hold. Fourth, I anticipate the HR manager to ask me the additional costs creation of the two roles would have on the organization Finally, I anticipate the HR manager to ask me how the salary of the two roles would be catered for by the firm. Product cost classification Total prime cost is usually the total amount of costs incurred during production of a specific product. In essence, prime cost is usually the manufactured products costs used in producing a specific product. It is the measure of how much of the total production costs an organization should incur in producing a given product. It calculates the direct labor and raw materials but it fails to factor in the indirect manufacturing expenses like gas utilized in delivering the product or cost of logo. It is used in measuring total cost of production inputs required in creating a specific output. Generally, prime cost is usually the sum of the direct costs required in producing a product. This comprises of direct labor, direct material as well as other direct costs. It is usually equal to direct material costs plus wages plus direct labor costs plus fringe benefits. Therefore, in this case, total prime cost is calculated as follows; Manufacturing overhead costs comprises of organizations factory operations. It comprises of cost incurred in an organization except costs of the direct labor and direct materials. In essence, manufacturing overhead costs are the indirect factory-related costs incurred when a particular products is being manufactured. Alongside with costs like direct labor and direct material, manufacturing overhead costs should be assigned to every unit produced so as costs of goods sold and inventories are reported and valued in accordance with GAAP. To be more specific, manufacturing overhead costs comprises of things such as electricity utilized in operating factory equipment, cost for factory personnel, factory supplies as well as depreciation of factory equipment. With these considerations, total manufacturing overhead is calculated as follows; Conversion costs Conversion costs are those costs used in converting unfinished goods to finished goods. In essence, conversion costs comprise of all indirect and direct production costs that are incurred on activities which covert the raw materials or the unfinished products to finished goods. Therefore, conversion costs comprises of two components; that is, manufacturing overhead costs as well as the direct labor costs. It is calculated by adding manufacturing overhead costs to direct labor costs. With these considerations, total conversion cost in this case is calculated as follows; Product cost is the cost utilized in creating a product. This includes direct material costs, direct labor costs as well as factory overheads. It can also be considered as the cost of labor needed in delivering services to the clients (Kimmel, Weygandt Kieso, 2010). In essence, product costs for the external reporting comprises of portion of an organization costs which do not differ with units produced. Such costs include labor costs, overhead costs as well as material costs. With these considerations, product costs in this case will be calculated as follows; ventory, expenses or the fixed assets (Porter Norton, 2012). It is more closely linked with passage of time as compared to transactional event. In essence, period costs are those cost which are not included in product costs and they are not part and parcel of the manufacturing process and thus are treated as expenses for period in which they are incurred. With these considerations, total period cost in this case is calculated as follows; Cost behavior Engineered variable costs are those costs that are directly linked with sales or production level in an organization (Libby, Libby Short, 2001). Further, discretionary fixed costs are those costs or expenditures for a fixed asset, which could be reduced or eliminated without having immediate effects on reported profitability of an organization (Horngren et al., 2002). On the other hand, committed fixed cost is usually an investment which an organization has already made and could not recover at all or obligations already made which an organization could not get out from such obligation. Costs Classification Of The Costs Reason For Specific Classification a. Cost of daily radio advertising on the local community radio station. discretionary fixed costs This is based on the fact that this cost could be reduced or eliminated without any immediate effects on organizations profitability. b. costs of the fabric used to make the T-shirts engineered variable costs This is because the cost differs or varies based on the output level. c. cost of the ink used in the designs engineered variable costs The reason behind this classification is that the cost differs or varies based on the output level. d. Salary of the managing director committed fixed costs The reason behind this classification is because the cost cannot be reduced or eliminated since it would impair operation of the organization. e. Wages of the production employees who sew and print the T-shirts Engineered variable costs This is based on the fact that the cost is directly linked with the number of T-shirts sewed and printed. f. Costs of movie tickets provided for the Employees of the month award each month Discretionary fixed costs This is based on the fact that this cost could be reduced or eliminated without any immediate effects on organizations profitability. g. Depreciation of the sewing machines, calculated on a units of production basis committed fixed costs This is based on the notion that depreciation is a cost that arises once the company starts its operations and therefore nothing much could be done in reducing such cost. h. Cost of electricity used in the factory building committed fixed costs This is committed fixed cost since the company cannot forego this costs no matter what without impairing its competence in meeting long-run objectives i. Rent of the building committed fixed costs This is because rent is a cost that must be paid by an organization to continue its operations in the building j. Wages of the staff who package the T-shirts. Engineered variable costs This is based on the fact that this cost is directly dependent on the number of T-shirts being packaged. k. Cost of sewing machine maintenance Committed fixed costs This is based on the fact that this cost could not be reduced or eliminated since it have to be there for normal operations of the company to be continue smoothly. l. Cost of the new advertising sign at the front of the factory. Discretionary fixed costs The reason behind this classification is that such a cost could be eliminated without causing any negative effect on the organizations profitability m. Cost of the company car used by the managing director Discretionary fixed costs The notion behind this is that this cost is set for a specific period by management during budgeting but can be eliminated completely without any affecting the companys operations. References Albrecht, W., Stice, E., Stice, J. (2010).Financial accounting. Cengage Learning. Anthony, R. N., Welsch, G. A., Reece, J. S. (1985).Fundamentals of management accounting. McGraw-Hill/Irwin. Burns, J., Vaivio, J. (2001). Management accounting change.Management accounting research,12(4), 389-402. Horngren, C. T., Bhimani, A., Srikant M.. Datar, Foster, G., Horngren, C. T. (2002).Management and cost accounting. Harlow: Financial Times/Prentice Hall. Horngren, C. T., Sundem, G. L., Stratton, W. O., Burgstahler, D., Schatzberg, J. (2005).Introduction to management accounting. Upper Saddle River, New Jersey: Prentice Hall Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D., Tan, R. (2012).Financial accounting. Pearson Higher Education AU. Kaplan, R. S., Atkinson, A. A. (2015).Advanced management accounting. PHI Learning. Kimmel, P. D., Weygandt, J. J., Kieso, D. E. (2010).Financial accounting: tools for business decision making. John Wiley Sons. Libby, R., Libby, P. A., Short, D. G. (2001).Financial accounting. McGraw-Hill/Irwin. Meigs, R. F., Lam, W. P., Mallouk, B. M. (2002).Financial accounting. McGraw-Hill Ryerson. Porter, G. A., Norton, C. L. (2012).Financial accounting: the impact on decision makers. Cengage Learning.

Personal Characteristics Essay Sample

Personal Characteristics Essay SampleAlmost all TMDSA personal characteristics essay sample forums have their own guidelines for usage of the material, both in terms of content and formatting. It is your responsibility to make sure that the samples are accurately selected to match the content of the forum. Not doing so can seriously hamper your essay.The terms which constitute the basis of personal characteristics essay sample forums include: knowledge, attributes, and skills. The main purpose of this part of the essay is to prove how someone can contribute to a group and how that person has unique qualities that make him/her better than other students. The focus of the essay should also be on building up the person's contribution, including proof of his/her exceptionalism and proof of outstanding performance.As a student, you should know how to properly use personal characteristics essay sample forums in order to create a good personal characteristics essay sample. In order to do th is, you should have an in-depth knowledge of these forums and the steps needed to fully utilize them. If you do not possess this knowledge, you should hire the services of a professional essay consultant who can guide you in utilizing this type of forum in the right way.The first step that you should take in writing a personal characteristics essay sample is to determine the target audience of the essay. There are forums that are specifically made for students who want to write academic essays in school, while there are others which are meant for adult students who wish to write essays in school as well. You should therefore decide whether the forum that you are looking for is for academic or for adult students before you actually go out and start writing your personal characteristics essay sample.Another step that you should take in writing personal characteristics essay sample is to determine the topic that you want to cover in your paper. If you are looking for a forum wherein to help adults write their personal characteristics essay sample, then it would be better if you look for one that caters specifically to adult students. However, if you are looking for a forum that can help you write your personal characteristics essay sample, you can always look for forums that have general topics like: losing weight, how to have healthier relationships, etc.Another important factor that you need to take into consideration when writing a personal characteristics essay sample is to make sure that the forum you are looking for has a particular theme that matches with the subject matter of your essay. Some topics that are commonly seen in these forums include: aging, health, psychology, relationships, credit card bills, career planning, etc. By making use of this forum's theme, you can easily narrow down your essay topic. You should also ensure that the topic that you choose matches with the theme of the essay that you are writing so that it can be easier for you to wr ite.Another important aspect that you need to consider when writing a personal characteristics essay sample is to make sure that the content of the forum that you are using has sufficient information for you to get a detailed idea of the topic. It would be better if you already have a general idea of the topic that you want to write about. After all, you want your essay to have a sense of personalization.Lastly, you should take the time to make sure that the forum that you are using has clear guidelines in order to effectively use it in order to write your personal characteristics essay sample. If the guidelines in the forum are unclear, you should avoid going to use the information in the sample. You should instead contact the advisor of the forum for clarification on how to properly use the material.

Sr.Pablo free essay sample

Dell’s Working Capital B. B. Chakrabarti Professor of Finance IIM Calcutta The Questions ? How was Dell’s working capital policy a competitive advantage? ? How did Dell fund its 52% growth in 1996? The Questions ? Assuming Dell sales will grow 50% in 1997, how might the company fund this growth internally? How much would working capital need to be reduced and / or profit margin increased? What steps do you recommend the company take? How would your answer to the above question change if Dell also repurchased $500 million of common stock in 1997 and repaid the long-term debt? ? Dell’s Competitive Advantage 1) Conservation of capital due to lower inventory holding Compaq Dell DSI in 95 73 32 Cost of sales of Dell in 95 = $2737 mn. (Ex. 4) Additional inventory at Compaq’s DSI = $2737 * (73-32) / 360 = $312 million Dell’s Competitive Advantage 2) Reduced obsolescence risk and lower inventory cost ? Component cost can reduce by 30% a year as new technology is introduced. ? Inventory as % of COS – Dell (8. We will write a custom essay sample on Sr.Pablo or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 9%) and Compaq (20. 3%) ? Inventory loss due to 30% reduction in price – Dell (2. 7%) and Compaq (6. 1% of COS) ? Comparative increase in profit in Dell in 96 = $2. billion *(6. 1%-2. 7%) = $93 million Dell’s Competitive Advantage 3) Quicker adoption of new technology ? Dell’s low inventory levels resulted in fewer obsolete components as technology changed. ? While Compaq had to market both new and older systems due to high levels of inventory, Dell could offer new and faster systems quickly due to low inventory and build-to-order models. Funding 52% Growth in 1996 Facts to consider ? 95- Total assets = 46% of sales ? 95- ST investments = 14% of sales ? 95- Operating assets = 32% of sales ? 95- Net profit = 4. 3% of sales ? 6- Dell would require 32% of increased sales in operating assets i. e. $(5296-3475)*32% = $582 million. Funding 52% Growth in 1996 Facts to consider ? 96- All assets excepting ST investments will grow at 52% over 95 figures ? 96- Assumed tha t the liabilities will also proportionally increase. ? 96- Need additional $582 million assets Funding 52% Growth in 1996 Facts to consider ? 96- Sources of funds: Increase in liabilities = $494 million Operational profit = $5296*4. 3% = $ 227 million ST investments = $484 million ? Enough available money for internal funding How Dell Funded 1996 Growth? Facts ? Higher asset efficiency Reduced cash, receivables, inventory and other current assets Needed addl. $447 million of operating assets How Dell Funded 1996 Growth? Facts ? Sources of funds Increase in current liabilities = $187 million Net Profit = $272 million How Dell Performed in 1996? ? Dell introduced Pentium technology. ? Unit sales grew by 48%. ? Average unit revenue grew by 3%. ? Gross margin declined by 1% due to aggressive pricing strategies and account mix shift. ? Net margin improved from 4. 3% to 5. 1% ? Common stock was issued to Funding 50% Growth in 1997 Facts to consider ? 96- Operating assets = 30% of sales ? 96- Net profit = 5. 1% of sales ? 97- Dell would require 30% of increased sales in operating assets i. e. $(2336-1557) = $779 million. Funding 50% Growth in 1997 Facts to consider ? 97- Increase in liabilities = $588 million ? 97- Net profit = 5. 1% of $5296*1. 5 = $405 million ? ST investments = $591 million av. ? So, internally growth can be funded. 97 with Repayment of LT Debt and Repurchase of $500 mn. Of Equity ? Funds needed = $984 million ? Sources of Funds: 1% increase in margin = $79 million ST investments = $591 million av. Also, negative cash conversion cycle can do ( 97- Avg. daily sales = 96 sales*1. 5/360 = $22. 1 mn. and Avg. daily COS = 79. 8% of sales as in 96 = $17. 6 mn. i. e. 44 days of sales or 65 days of COS. 96- CCC = 40 days) 97- Actual Cash Conversion Cycle QTR. 4 1996 Qtr. 4 1997 DSI DSO DPO CCC 31 42 33 40 13 37 54 -4 Diff. -18 -5 +21 -44 CCC = DSI + DSO -DPO Savings from WC Improvements Annual sa vings from: Reduced inventory = 18*17. 6 = $317 mn. Reduced Receivables = 5*22. 1=$110 mn. Increased Payables =21* 17. 6=$ 370 mn. Total savings = $797 mn. Actual 1997 ? Sales grew by 47%. CCC became – 44. ? Profit margin increased to 6. 6% from 5. 1%. ? Component prices decreased. Advantage over competitors. ? Dell applied JIT philosophy. Actual 1997 ? Operating assets increased by $199 million only. ? Total liabilities increased by $733 million even after repayment of LT debt. ? Dell obtained $279 million from put options. ? About $500 million equity repurchased. ? ST investments increased by $646 Actual 1997 Dell funded 1997 growth internally, repaid long-term debt and repurchased about $500 million in equity through a combination of working capital and margin improvements.