Learned Helpness Essay Example | Topics and Well Written Essays - 750 words

Learned Helpness - Essay Example These may make representatives feel that achievement or acknowledgment is out of reach, subsequently hindering inspiration to improve their presentation levels2. Proposition Statement: The reason for this paper is to research learned defenselessness among workers in associations, and analyze the production of alluring inspiration states through administration mediations, for example, inspiration, and strengthening and versatility, to take out educated weakness among representatives. Lyn Abramson and her group recommended that target occasions in themselves don't deliver learned vulnerability. How those occasions are deciphered, especially how their attributional measurements are seen, have a significant influence. Normally, the circumstances that produce learned powerlessness offer ascent to just flashing side effects of sorrow, except if there as of now exists a ‘depressive illustrative style’3. Other than summing up from a horrendous encounter bringing about aloof acknowledgment of circumstances, another way to deal with the hypothesis of educated weakness underscores a support procedure as its premise. That is, when specific practices lead to wanted prizes and results, individuals are roused to rehash those practices. The inspiration to play out those practices is lost when the particular practices don't assist with accomplishing wanted outcomes4. For instance, when a supervisor consistently assumes praise for her subordinates’ triumphs, while censuring them for their disappointments, the representatives may lose their inspiration to work more enthusiastically than is important to keep their employments. Also, when an association authorizes the utilization of obsolete and inadequate systems coming about in bombed results, representatives may show little desperation or enthusiasm for their work5. The criticalness of authoritatively instigated learned powerlessness is that â€Å"It regularly stays in any event, when the obstructions to progress are removed†6. Subsequently, when an out of line director or prohibitive arrangements are evacuated, representative inspiration and

Firm growth and barriers to growth firms - Myassignmenthelp.Com

Question: Examine about the Firm development and hindrances to development firms. Answer: The business condition isn't stale. It is extremely unique and multi-faceted. Different elements present in the outside condition affect the activities of the business. Since a business is accepted to have always substance, it is expected that a business won't continue as before. In the event that numerous open doors are accessible for the business, at that point it intends to extend its activities (Flamholtz Randle, 2007). In the given report, I will talk about the idea of development systems and illuminate the difficulties looked in growing a business. The answers for beat these difficulties have likewise been given, alongside the job of association frameworks and injuries in it. The advantages and inconvenience of the various kinds of leave techniques will be examined. In the accompanying segment I will talk about the significance of development in a business. As indicated by me, it is critical for a business to develop regarding income and business since development plays a pivotal factor in choosing the eventual fate of the association. On the off chance that an association isn't developing, it implies that it is kicking the bucket. Development encourages the organization to acquire more noteworthy benefits and achieve the requirements of the bigger populace. Without satisfactory development methodologies, the firm won't keep going long in the serious business condition (Hofer Charan, 1984). Be that as it may, there are sure moves looked by the different organizations to extend and develop their business. The difficulties looked by the organizations are given in the following area. I accept the essential test looked by all organizations nowadays are rivalry from online internet business sites. The online business stage has been improving over the most recent couple of years. Neighborhood organizations have been confronting a great deal of rivalry and in this way, it is hard to grow the business as the mass market has just been caught by the online retail locations (Roberts, 1999). The contributions given by the online stores run from plumbing, doctoral, books, goods, vehicle parts to apparel and extras. The accommodation that the online sites offer will in general impact the clients and pulls in them. Numerous retailers shut in 2017 in the United States as a result of different online sites. The web based shopping is rash and this will in general increment the deals of the given site. Because of this, the organizations are not having the option to grow their tasks. As per me, the following issue emerges when the business can't interface with the clients outside the zone of activity. Organizations can't associate with the organizations, which lie outside the area of the association. A large portion of the neighborhood business houses can associate with the business that lies in a similar city of tasks; in any case, they can't interface with the organizations, which lie outside the land area. This might be because of absence of information about client request or absence of human asset. It might likewise be because of absence of aptitude. The following issue is absence of legitimate human asset. Frequently, the associations neglect to dissect which representatives it should recruit and which ones it ought not (Sahlman Stevenson, 2007). Drawing in and holding the correct ability at both center and more significant levels is a very troublesome assignment, which a greater part of organizations neglects to do. Numerous organizations have a propensity for designating a full time Chief Financial Officer for their organization in the early years. This isn't right as a superior methodology is employ low maintenance CFO who might set the organization's heading effectively. This will help in sparing additional expenses and limiting costs. In conclusion, I accept that income the board additionally assumes a major job in the development of an organization. Numerous organizations give off an impression of being monetarily sound from the outside point of view. Be that as it may, this isn't the situation. Numerous organizations have an extremely poor income framework when contrasted with their rivals (DeTienne, McKelvie Chandler, 2015). Records receivable and other pertinent parts of records are amazingly hard to keep up and regularly structure an impediment before the organization, which oppose their methodologies to develop. In the given area, I have attempted to expound upon the job of authoritative framework and structure in defeating the different development challenges. An association's framework and structure has a key task to carry out in its development methodologies. The association's technique is a key arrangement b the executives and administrators for the entire business. The hierarchical structure is a manner by which the different bits of an association can fir in together. The methodology and the structure of an association should be joined adequately so it can defeat the different deterrents that come in the method of accomplishing development in an association. As referenced before, it is critical for an association to develop so as to stay aware of the different prerequisites in a business (Collewaert, 2012). It is hence that the association needs to have an appropriate structure and a very much oversaw framework so the different techniques in an association can be satisfied. As per me, a great hierarchical structure assists with giving out assignments to the different individuals from a firm. The objective of a decent structure is to guarantee that the workforce has teamed up appropriately and that all the representatives cooperate towards the objective. At the point when the jobs and obligations of all the colleagues are separated appropriately then one can guarantee that the different development challenges are effectively survived (Nordqvist et al., 2013). A decent authoritative structure assists with beating the difficulties which extend from online contenders where the firm can't adapt up to the online shippers to incapable to fulfill the need of the customers where the organization can't grow because of absence of legitimate assets for the most part the staff. When there are acceptable representatives present in an association because of the nearness of a decent structure then the organization can extend and flourish productively. It frequently happens that structure isn't given a lot of significance and it is seen independently from the achievement and system of an association yet it isn't so. Structure will in general assistance the firm in dealing with their incomes by permitting adequate straightforwardness. It additionally assists with shaping an away from of employing and enlistment which will in general structure another obstruction in development It is regularly accepted by specialists that great administration has a significant task to carry out in a business. Administration can be alluded to as the practices and culture that is followed in an association. Administration assumes a significant job in shaping the system of the association as it assists with developing the association and take it higher than ever (Balassa, 2014). Great administration is significant in light of the fact that it advances network certainty, prompts better choices and supports moral dynamic. Notwithstanding, frequently a circumstance emerges where the business needs to exit from the market. In this area, we have talked about the different leave systems, which can be embraced by a firm. Business should be founded on intelligent reasoning. An organization must be savvy enough to acknowledge when it should make the move and leave a market (Coad Tamvada, 2012). An organization can leave the market on account of numerous reasons like high misfortune rates, undesirable rivalry, diminished interest, interior issues and others. The accompanying segment will talk about the different leave procedures and high light their favorable circumstances and disservices. The principal technique is Liquidation. In a liquidation procedure, the proprietor of the business basically sells all the benefits in a business in this manner finishing his business. The upsides of this technique are that the exceptional obligations are discounted, lawful activity is stopped, leases can be dropped and generally low costs included. The disservices of this technique are that it turns into an individual risk for organization obligations and obligation for overdrawn chief's present records. The subsequent strategy is taking the organization open. In this technique, an Initial Public offer is made and along these lines the proprietors of the business move their issues into the open markets (Eggert et al, 2014). The benefits of the strategy are that the stock turns into the value of a large number of dollars and the organization is recorded and the proprietors become incredibly well known. The detriments of the strategy are that it is a troublesome technique as there are different guidelines to comply with and the expense of an IPO can run into millions. The following technique is Acquisition. A business purchasing the different business is alluded to as an obtaining. English American Tobacco and Reynolds American is probably the greatest obtaining in the globe. AT T and Time Warner is likewise a genuine model. The upsides of the strategy are that on the off chance that the business has a vital worth, at that point it might pay unquestionably more than what the business is worth of and the costs can be raised however much as could reasonably be expected based if the value of business. The inconveniences are that they are a troublesome procedure, the lawful procedures are difficult and the business me be obtained in a minimal effort. In this manner, from the given conversation, it tends to be unmistakably expressed that the outer condition of the business today is incredibly powerful and multi-faceted. A few organizations are attempting to develop and this prompts broad rivalry. There are different boundaries looked by each organization so as to cause their business to develop. Subsequently, it is prudent that the organization has a key vision, predicts every single future danger, and exceeds expectations in its tasks. References Balassa, B. (2014). Improvement Strategies'.International Economics and Development: Essays in Honor of Ral Prebisch, 159. Coad, A., Tamvada, J. P. (2012). Firm development and hindrances to development among little firms in India.Small Business Economics,39(2), 383-400. Collewaert, V. (2012). Heavenly attendant Investors' and Entrepreneurs' Intentions to Exit Their Ventures: A Conflict Perspective. Business enterprise Theory and Practice, 36(4), 753-779. DeTi

Interpretation and analysis of a child's development Case Study

Understanding and investigation of a kid's turn of events - Case Study Example tion appear to be improving in light of the fact that she is better at assembling basic riddles and drawing shapes; in any case, she is yet to enhance the coordination with pouring fluids since certain spills. Lily can hold colored pencils with her fingers instead of her clench hand; also, she can dress and uncover with little assistance. Lily is a lot of deft on the grounds that at this phase in her advancement she can deal with little items, use age-suitable scissors and draw an individual with in any event four body parts that are basically a face two stick legs and arms (Educator perception notes, 2013; Educator Video recording, 2013; Educator sound chronicle, 2013). Psychological advancement At her age, Lily can convey plainly in sentence of 5 to 6 words or even in complete sentences and even recount stories. Lily can pose numerous inquiries and she is even ready to effectively name natural hues, comprehend the idea of various and tally and fathom the idea of checking. She has a jargon of a few words, carries on social experiences in play exercises, she comprehends her name and sex and she can share and participate in helpful play. She is inventive and converses with the toys and emulates what she sees around her, she starts to make companions outside her close family since she can speak with mates; thus, she shows delight in taking part in such exercises. Through her affiliated play, she starts to impart to other kids and playing with Alfie who is her age mate helps in building up socialization abilities. Subjective learning in Lily includes learning the letter set and considering well as retaining data, posing inquiries, preparing and understanding. Lily has a decent handle of language and can say and comprehend many... In the investigation, Lily can talk and be comprehended in any event a fraction of the time and she is equipped for completing a discussion of 2-3 sentences. The video of the water play shows that the young lady is restless to learn new things, brimming with eagerness and vitality and does things alone. This appraisal of Lily targets evaluating her physical turn of events, intellectual turn of events and social and passionate formative as to advancement hypothesis, achievements and educational plan records in the region. Additionally, the appraisal likewise offers proposals for the recognized needs of the youngster in center based around the different ways teachers can help in improving viable mental health in kids. The kid can find out about herself and develop her personality inside the setting of the family and network, which associates with Vygotsky’s hypothesis. This includes her relationship with individuals, spots and things just as activities and reactions of others si nce character is never fixed yet molded by encounters. At the point when the kid has positive encounters she can build up the understanding that she is noteworthy and regarded and builds up a feeling of having a place. In youth, a kid builds up a presence of mind of fitting in when she feels recognized, makes connections and trusts people who care for her, which is in accordance with Bandura’s financial hypothesis.

Management Of Healthcare Budget During Times Of Financial Constraints - 1650 Words

Management Of Healthcare Budget During Times Of Financial Constraints (Essay Sample) Content: Management of a Healthcare BudgetNameInstitutionDate Introduction Healthcare is currently experiencing constraints in budgets. It has become essential for managers of medical centers to exercise austerity measures. Administration often calls for tighter control, especially regulation of expenditure as a way of confining the healthcare center to the limited annual budget. This calls for the administrators to understand their needs so as to know the essentials that must be added for quality assurance, and by what limited margin; and the components in budget vote-heads that can be done away with. This paper focuses on essential budget moderation in conformation with introduced austerity measures, without altering quality output. The paper as well gives a critical look at the current budget and evaluates ways and means of introducing cuts and addition to the budget. In this paper, therefore, Utilizing the Concept of Accountability for Reasonableness (A4R is resourceful in times of austerity measures.Management of a Healthcare BudgetIn most low and middle-income countries, many of their healthcare systems struggle with meeting the needs of the population due to the scarcity of resources. There is always a need to increase the budgets for medical centers, but the administration is incapacitated due to the limitation of resources. As a result, it is critical that managers of the healthcare systems make decisions that balance quality and the need to confine the system to the proposed annual budget. At times, the national or regional governments may introduce cuts to the budget. It is upon the administrators to configure the best way to handle the requests. The concept of accountability for reasonableness comes in handy. As written by Voigt (Nov 2017), the concept of accountability for reasonableness (A4R) is an approach that resonates well in a situation of scarce allocation. It prompts rationing and generation of legitimate outcomes of decisions, espec ially on difficult questions. The proposed budget calls for a review of overtime vote-head downward, increase in supplies and a need to train two of the healthcare providers in the medical center. Managing in a time of need to sustain and possible add quality and value in healthcare provision is a difficult adventure for any administrator in such a situation. However, in times of austerity measures, important decisions; however controversial are necessary. The resignation of the full-time nurse coupled with a need to train two nurses may balance the requirements. Essentially, cutting down expenditure on overtime is plausible. The fact that the annual budget for overtime is $50,000 dollars, and as at 1st April, the amount used is $40,000, cutting down on overtime is not a difficult decision. There was overspending on the month of March basing on the fraction expenditure expected each month of approximately $5,000. The exit of the full- time nurse means that there will be an excess am ount that can be spent on supplies and an addition of a temporary part-time nurse by a margin to reflect expected monthly expenditure. Deferring expenditure in a crucial sector such as healthcare may seem inappropriate. However, going by the concept of accountability for reasonableness (A4R), rationing, though seemingly controversial, is an idea that highly balances the equation. The exit of the full- time nurse comes in handy as the replacement can be done in the next financial year. However, doing this without compromising value is a complex issue. In the case, the way to go is to introduce a temporary part-time nurse. The part- time nurse will be paid an amount that is significantly less compared to that of the full- time nurse. This will give an opportune window to defer the situation to the next financial year. Essentially, one or both of the trained nurses may act as the replacement of the full -time nurse in the next financial year. Overtime can also be deferred as it appears as lacking urgency. Austerity is not always the best decision that administrations can take. Critically, austerity means delaying or eventually doing away with important expenditures. In healthcare, austerity may mean reduction of value given to the patients. The demands in any form of population in regard to healthcare are always extensive. Compensating these demands with austerity measures is one of the most controversial decisions any administration can make. However, in times of making critical decisions, austerity can be augmented by measures such as defer. Defer does not mean absolute cut, it means delaying. As at April, deferring a situation to July is reasonable. In writing about Accountability for Reasonableness, Voigt (Nov 2017) argues that this concept is intended to help make decisions, especially on normative questions that always elicit reasonable disagreement. Deferring overtime and personnel expenditure, especially when the voids created can be filled up by cuts fr om other areas is a reasonable decision. The expenditure on overtime has to be balanced to reflect expected divide. The void in value created from the resignation of the full-time nurse can be filled using an additional temporary part-time nurse and the trained nurses.In budget management, some decisions may be correct while others are overboard. An annual budget of $500,000 is expected to last the twelve months in a year, which equates to around $42,000 every month. When divided into the four quarters in a year, it is expected that each quarter will take up $125,000. The administration in this healthcare center got right in the expenditure for personnel. This is expected, as staff salaries may not vary in between the year. Increase or decrease in staff salaries can only be reviewed after the expiry of the financial. In this regard, therefore, the salaries are static, and can only be divided amongst the staff equally as per the vote-head budget. The budget was $500,000 and for every quarter, the figure had to be $125,000. The administration has stuck to this budget so as not to find itself with a problem of not paying staff.There are multiple decisions in expenditure that the administration did not get right. Apart from personnel vote-head, all other expenditures were either down or overboard. Spending more than the administration can afford can be interpreted as lack of a proper budget. For example, it can be interpreted that the expenditure of $20,000 on ...

Egg in Vinegar A Dental Health Experiment

The egg in vinegar experiment can be used as followup or in conjunction with the Egg in Soda Experiment as a way to show your child how acid interacts with calcium to cause tooth decay. Of course, putting an egg in vinegar isnt exactly the same as not brushing your teeth, but the chemical reaction caused by the two substances interacting is very similar to what happens between the acid in your childs mouth and their teeth. Materials hard boiled eggsa clear plastic cupvinegar48 hours Preparation Lesson Let your child examine a hard boiled egg, even letting them smash and remove the shell if they wants. Ask them to run her tongue over their teeth and/or look at them in the mirror. If your child doesnt already know that the hard outside of their teeth is called enamel, tell them about enamel and how it protects their teeth. Then ask: What does the shell do for the egg? (protects the soft inside, etc.)Does that remind you at all of your teeth?Do you remember what the soft inside of your teeth is called? (dentin)?Why do you think your teeth are covered in enamel?What would happen if the enamel was damaged or had holes in it? Forming Hypotheses Tell your child youre going to leave the egg in a cup of vinegar for a few days and observe what happens to it. Help them come up with a hypothesis about what they expect to see during the experiment. Their hypothesis may be something along the lines of the vinegar will eat the eggshell, but if they dont propose a hypothesis that fits the end result, thats OK. Thats the whole point of the scientific method—to see if what you think will happen, happens and why or why not. Perform the Experiment Place the hard-boiled egg in a clear cup or jar and fill it with white vinegar.Cover the top of the container. Explain to your child that covering the cup is sort of like leaving her mouth closed without brushing their teeth.Observe the egg on day one. The egg should be covered in bubbles.Continue to observe the egg for another day or two.Remove the cover from the container and drain the vinegar. Allow your child to touch the egg. The shell should be soft and pitted, if not completely dissolved. What Happened The bubbles you saw during the experiment are carbon dioxide, a gas that is released during the chemical reaction between the acetic acid (vinegar) and calcium carbonate of the eggshell. The acid breaks down the calcium and essentially eats away at the eggshell. Connection to Dental Health Your child may wonder how an egg in vinegar has anything to do with their teeth. Though it doesnt happen as quickly as the reaction between the egg and vinegar, theres a similar reaction that happens in your childs mouth. The bacteria that live in her mouth stick to the hard surfaces of their teeth. Some of these bacteria create acids when they are combined with sugar in foods and beverages they consume. These acids can break down the enamel of their teeth if they dont brush often and be careful about how the number of sweets they eat. Note: This experiment can be very upsetting to some children. Be certain to reassure your child that their teeth wont be eaten by acid if they forget to brush once in a while.

Literary Analysis the Chrysanthemums - 1128 Words

Name Professor Course Date: Chrysanthemums: Literary Criticism At the turn of the 20th century, women were considered inferior to men: they were only required to stay at home, take care of households and children. â€Å"The Chrysanthemums†, as told by John Steinbeck, is a story of a woman during that period who tries to change the course of her destiny. In this story, the two-fold issues of femininity and symbolism play a critical part in explaining this helplessness. Steinbeck uses the narrative to signify the hope for change of the woman as well as her character by illustrating different similarities between Elisa and her flowers. Readers are able to comprehend how a lady feels when she is caged within her life, and the struggles to†¦show more content†¦Elisa’s life is significantly transformed by the arrival of the tinker who comes with hope, which is also symbolized by the flowers. At first, this hope is predicted in the setting of the narrative, although it is subtle. Despite the fac t that the valley looks like a closed pot, there are some â€Å"sharp and positive yellow; leaves† (Steinbeck 175). These bring about an image of encouragement in the midst of depression. Readers are also able to see, through Elisa’s change of attitude, how she puts her hope in the pot of chrysanthemum that she gives to the stranger. At fist, she is repulsive to the tinker and shows little concern for him and keeps some distance from him. She looks at him â€Å"irritably† as her eyes move with â€Å"resistance† (Steinbeck 179) when the tinker requests to offer repair services for any of her broken item. However, this resistance changes from her face when he begins to talk about the chrysanthemums. She starts to gain more interest: Her â€Å"eyes (brighten) and (become) alert and eager† (Steinbeck 180). In addition, she opens one of the men clothes that she is wearing and makes her heart open to reality. From removing the gloves, to destroying the t attered hat, and shaking her beautiful hair, Elisa seems to be blossoming—like a flower (Steinbeck 179-180). These images prove to the readers that the arrival of the tinker, and his interest in the flowers as well as his talk of love and life ofShow MoreRelated The Chrysanthemums Essay1649 Words   |  7 PagesJohn Steinbeck’s, The Chrysanthemums, was published in 1938 in a book of short stories, entitled The Long Valley. The Chrysanthemums has been a rather powerful draw for scholars because of its wide gap for interpretations and analysis of its main protagonist character, Elisa Allen and also the unique descriptions used to portray the deeper meaning behind the setting of the story. Themes of sexuality, oppression of women, as well as other numerous types of conflict portrayed in this rather somberRead MoreSymbolism in The Chrysanthemums by John Steinbeck Essay1547 Words   |  7 PagesSymbolism in The Chrysanthemums by John Steinbeck The Chrysanthemums, one of John Steinbecks masterpieces, describes a lonely farmers wife, Elisa Allen. Elisa Allens physical appearance is very mannish yet still allows a hint of a feminine side to peek through. John Steinbeck brings symbolism into play to represent Elisa Allens frustrations and hidden passions. Isolation is another representation through symbolism found in The Chrysanthemums. Elisas failing detached marriage is representedRead MoreJohn Steinbeck2062 Words   |  9 PagesApril 2014 Research Paper Literature dates back all the way to 5th century AD overtime Literary works have been develop such as novel, poems, and short stories. 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Taxation Rules And Regulations On Monish -Myassignmenthelp.Com

Question: Discuss About The Taxation Rules And Regulations On Monish? Answer: Introducation The annual report of Monash IVF Group Ltd has been analysed with a view to evaluate the stock and contributed capital of company Common stock Contributed capital Accumulated profit Retained earnings and reserve. It is observed that common stock is the accounting of money given by shareholders for the ownership. On the other hand, Contributed capital is also the same amount but not redeemable unit and unless company is wind up. Accumulated profit is the overall profit collected by the company since then. Retained earnings and reserve is the amount of profit which has not distributed by company to its stakeholders (Blouin and Robinson, 2014). Equity (Amount in dollar million) ($M) 2017 2016 Common stock 428 423 Accumulated profit (113) (104) Retained earning 161 161 Total equity 287 288 Discussion on the retained earning Company has maintained stable retained earnings in both years. However, the main objective of not plugging back of this capital in its business is based on the return on capital employed of company. Monash IVF Group Ltd is not finding a good reason to expand its business as company is having sluggish market conditions. It is considered that tax is the amount which is charged on the profited of company. Monash IVF Group Ltd has paid tax amount AUD $ 12 million. Company has Monash IVF Group Ltd has maintained stable tax payment since last two year which is good indicator for company (Brondolo, 2009) Particular(AUD $ in million) 2015 2016 Income tax expenses 12 12 Company has to adopt proper tax planning process with a view to reduce the tax payment. In addition to this, company has increased deferred tax liabilities by AUD $ 1 million. After evaluating the annual report of Monash IVF Group Ltd, it is observed that tax expenses shown in the books of account of company is not same as the amount computed by charging 30% tax on the profit of company. It is considered that Monash IVF Group Ltd has paid tax AUD $ 12 million. On the other hand, if tax rates time tax payment is computed it would be around 30% % net profit i.e. 41* 30%= AUD 12.3. However, this is very less amount of tax differences. It has aroused due to difference between the accounting and taxation law rules and regulations (Monash IVF Group Ltd, 2017) Explain why this It is considered that treatment of charging tax on the earned profit is different in accounting and income tax rules and regulations. The tax expenses shown in the financial statement of company would be based on the income tax rules and regulations. On the other hand, tax rate computed on the net profit would be based on the profit computed as per the rule and regulations. There are main two reasons of differences. First is related to recording of revenue and expenses in profit and loss account as per the accounting and income tax rules and regulations. As there is different recording of expenses and revenue, such as charging depreciation, recording donation and bad debts as per the accounting and income tax rules and regulation as per AASB-122. The annual report of Monash IVF Group Ltd has shown that it has recorded deferred tax liabilities amount AUD $ 2 million in its non-current liabilities. This deferred tax amount needs to be recognized and carried forward to the extent that is reasonably sufficient for the future taxable income. It is analysed that Monash IVF Group Ltd has paid lower tax as per its income tax rules and regulation as compared to its tax computation based on the accounting rules. .therefore, payment beyond that has been kept at the deferred tax liabilities. It reflects that company may need to pay this tax payment in future if taxation rules and regulations policies changes (Brigham and Ehrhardt, 2013). On the other hand, if Monash IVF Group Ltd pays higher tax as per the income tax rules as per the accounting rules and regulations then it needs to charge in its books of account of company. Particular (AUD $ million) 2017 2016 Deferred tax assets 2 1 Current tax assets and other income tax payable by company With the ramified changes in taxation rules and regulations, company needs to book taxation payment entries in its books of account to keep the record of the tax payment. In Monash IVF Group Ltd, company was having AUD $ 10 million tax payable which it has recorded in its current liabilities section. It reflects that company may need to pay current tax to government in near future (Gitman, Juchau and Flanagan, 2015). Deferred tax payment of Monash IVF Group Ltd in 2017 is zero. Company has paid all of its deferred tax to government AUD $ 10 million in 2016. Particular(AUD $ in million) 2016 2017 Income tax payable 10 0 Why income tax expenses is not same as the income tax payable It is evaluated that income tax payable of company was AUD $ 10 million in 2016 which has gone down to zero. It is the amount of tax which would be payable by Monash IVF Group Ltd in near future. On the other hand, income tax expenses are the amount charged on the profit and loss account of company and would be deducted from its net profit. Income tax payable includes all the tax payment including for all the years. In addition to this, income tax expenses are the charged only on the current year profit of company. Is the expenses shown in the income statement is not same as the income tax paid in its cash flow statement? If not After evaluating the annual report of Monash IVF Group Ltd, it is considered that income tax expenses shown in the income statement is not same as the income tax paid in its cash flow statement (Evers, Meier, and Spengel, 2014). Why are the differences? Cash flow statement reflects the cash inflow and outflow of money in the current year irrespective of the fact that it relates to current year or previous year. The cash flow of income tax reflects the tax payment of company irrespective of the fact that it relates to current year or previous year. The income tax shown in the cash flow statement is zero. It reflects that in current year company has paid zero amount of tax. On the other hand, income tax expenses shown in the profit and loss account is the amount of tax charged on the profit and loss account. The current tax expenses of Monash IVF Group Ltd is AUD $ 12 million. Now in the end, it could be inferred that each and every statement of company has its own recording process and values. These documents serve their own particular objects. There is zero amount of tax payment in the current year of Monash IVF Group Ltd. Therefore, there is no amount shown in the cash flow statement of company. Treatment of recording of tax in the books of account of Monash IVF Group Ltd Interesting thing about the recorded its entire tax amount Recording of income tax in the books of account of company is based on the taxation rules and regulations given under AASB-112. It is considered that entries for tax recording are done in the profit and loss account, balance sheet and cash flow statement. The main interesting thing about the recording of tax is related to contradiction of tax computation as per the accounting rules and regulations and taxation rules and regulations (Monash IVF Group Ltd, 2017). Surprising thing about the recorded its entire tax amount The main surprising thing about recording of tax in the books of Monash IVF Group Ltd is related to corporate governance recording and income tax rules. Company needs to block high amount in its deferred tax liabilities in case its tax computation is low as per the accounting rules while comparing the same with the taxation rules. In addition to this, Monash IVF Group Ltd can never have deferred tax assets and deferred tax liabilities at the same. Difficulty in recorded the entire tax amount Monash IVF Group Ltd has complex tax recording structure. The main problem arise when the income tax expenses is not same as per the tax rate income computation of company. Monash IVF Group Ltd has found difficult to bifurcate tax payment as per the rule and regulation given under AASB-112. New insight about the company account for the income tax The main insight about the recording of tax in the books of account is related to changing taxation rules and regulations. Company needs to be ready and alert for the taxation rules and regulation. Company might face cumbersome and complicated process while recording of taxation rules and regulation in its books of account. References Ballas, A.A., Skoutela, D. and Tzovas, C.A., 2010. The relevance of IFRS to an emerging market: evidence from Greece.Managerial Finance,36(11), pp.931-948. Blouin, J.L. and Robinson, L.A., 2014. Insights from academic participation in the FAF's initial PIR: The PIR of FIN 48.Accounting Horizons,28(3), pp.479-500. Brigham, E.F. and Ehrhardt, M.C., 2013. Financial accounting: Theory practice. Cengage Learning. Brondolo, J., 2009.Collecting taxes during an economic crisis: challenges and policy options(No. 2009-2017). International Monetary Fund. Evers, M.T., Meier, I. and Spengel, C., 2014. Transparency in Financial Reporting: Is Country-by-Country Reporting suitable to combat international profit shifting?. Gitman, L.J., Juchau, R. and Flanagan, J., 2015.Principles of managerial finance. Pearson Higher Education AU. Monash IVF Group Ltd, 2017, annual report, Retrieved on 22st January, 2017 from https://ir.monashivfgroup.com.au/Investor-Centre/?page=Annual-Report