Gandhi The Situational Leader - 3106 Words

Gandhi: The Situational Leader Akanksha Jolly ESLI Gandhi: The Situational Leader According to Burns(1978) â€Å"Leadership is the reciprocal process of mobilizing by persons with certain motives and values, various economic, political, and other resources, in a context of competition and conflict, in order to realize goals independently or mutually held by both leaders and followers† (p. 425). Leaders often find themselves in violent situations, and many of them are unsure of how to proceed in such situations. However, by understanding the need of the situation, they adopt the best approach to overcome challenges which leads to positive outcome. One leader who epitomizes this is Mahatma Gandhi who was able to tie the whole†¦show more content†¦Gandhi analyzed the complexities of the situation thoroughly before making any strategy. Therefore he aimed at using different leadership styles according to the demand of the situation. . According to Northhouse (2014), a transformational leader brings reforms and pursues his followers by making them better aware of the grandness of the outcome of the task. A follower’s motivation and performance in increased by transformational leadership. A transformational leader is measured in terms of his influence on his followers. The leaders bring a positive reform in their followers and pursue people to have knowledge about what needs to be done and to have an essence of their true north. This will help them move to a purposeful action. In this leadership style, the leader also raises the motivation, functioning and team spirit of his follower group. Gandhi instilled the qualities of trust, loyalty, recognition and valuing others which led to a drastic change in the mind and heart of his followers. This all led to the transformation of their belief and principals. Also, their vision was enlarged and they were provided a clear purpose. Gandhi’s followers not only supported him of his non violence movement but also endorsed his ideas in the mass. The situation that led to change in leadership style of Gandhi was the failure of 1857 struggle for freedom which was based on the use of arms and indiscipline which the army encouraged. Gandhi usedShow MoreRelatedLeadership Is A Crucial Part Of Life898 Words   |  4 PagesLeadership is a crucial part of life. Without leaders the world would probably fall apart. People need leaders to follow and to set an example for them. Leaders step up and stand up for what they believe in. They can be men or women and even children. Leaders can be found in every country, state, and city. They are located around the world, but not all leaders are good, effective leaders. There are leaders that abuse their power. However, there are also selfless leaders who truly make an impact on lives. 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Speech Organ Donation Essay - 1323 Words

Speech: Organ Donation INTRODUCTION /ATTENTION STEP A. 1. Imagine that a loved one has just been severely injured in a car accident. 2. The injuries include brain trauma, broken bones, but most notably, a loss of two pints of blood, that your friend is in desperate need of. 3. Coincidentally your blood type matches. 4. Picture yourself at the scene of the accident. 5. Put yourself in the hospital waiting room, anticipating news from the doctors, hoping that your friend will survive. 6. What would you†¦show more content†¦BODY /PROBLEM STEP A. 1. Upon encountering this subject, much negative stigma is attached to the implications of organ donation. 2. The reality is, as we all know, that we are not invincible, and someday every ones time will come to an end. 3. The act of organ donation is a significantly compassionate and humane choice for a person to make. TRANSITION: Organ donation is a subject that affects all of us, but it is largely misunderstood. 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Tangible Noncurrent Assets Test Free Essays

Q1. Use the information given below. What will be the total capitalized cost with respect to new business (Answer in $000)? (FIB) Land $6,000,000 Inspection Officer $200,000 Architecture Design $100,000 Labour Wages $1,200,000 Material Cost $2,500,000 Administration Cost $400,000 Property Tax $300,000 Site Overheads $150,000 37147528384500 $ (2 marks) Q2. We will write a custom essay sample on Tangible Noncurrent Assets Test or any similar topic only for you Order Now Siva Co took some loans from the bank at the start of the year 2010 which are as follows: 6% loan repayable in 2011 of $8m a 9% loan repayable in 2015 of $18m. A construction of a qualifying asset began on 5th April 2010 with the withdrawal of $3m of funds. On 12th August 2010, another $4m was withdrawn for the qualifying asset. What will be the capitalized borrowing cost at the end of the year 2010? (MCQ) $181,800 $216,467 $316,467 $533,851 (2 marks) Q3. Relay Co borrowed $60,000 to finance the construction of a shop. Construction will commence in two years’ time. The loan was taken on 1st January 2001 but the construction began on 1st March 2001. $13,000 of the loan was unused until 1st July 2001 and instead of keeping it idle Relay Co invested the amount with 3% return. The interest payable for the company is at 10% per annum. Calculate the cost to be capitalized for the year ended on December 2001? (MCQ) $4,800 $4,870 $5,130 $6,000 (2 marks) Q4. To operate a local locomotive the government has applied a restriction that in every two years the wheels of the locomotive has to be replaced. This replacement will cost $1.9 million. How should the replacement cost be treated? (MCQ) The cost should be taken into profit; loss account when it is incurred The cost should be accrued over the two years; accounted for the maintenance cost The cost should be provided in advance; accounted for under the maintenance cost Capitalize the cost; depreciate it over the two years until next time (2 marks) Q5. Trivial Co has purchased an asset worth $375,000 on 1st January 2000 ; its useful life is stated at 20 years. A revaluation was taken place on 31st March 2002 where the assets worth increased to $390,000. What will be the total depreciation charged on the asset for the year ended 31st December 2002? (MCQ) $4,687 $16,479 $21,167 $23,872 (2 marks) Q6. Accenture Co has rented its office building to 3rd party on 30th June 2020. The company uses the fair valuation model for investment property. Buildings original cost valued at $500,000 on 1st January 2012 ; total life were 25 years. A fair value was obtained on the rented day which valued the building at $400,600. At the year-end of 2020, the fair value of the building was $850,000. What will be the revaluation gain/loss on 31st December 2020? (MCQ) $50,000 (Loss) $70,600 (Gain) $170,00 (Gain) $203,100 (Loss) (2 marks) Q7. Hexcentric inaugurated a plant on 1st July 2016. The plant was expected to run for four years until 30th June 2020. After the expected life the plant would be decommissioned and the land will be restored close to its original state. The cost of decommissioning was expected to be $6 million in four years. This estimate was calculated on 1st July 2016. To calculate the present value the company will use an 8% discount rate where the discount factor for year four is 0.735. Calculate the total charge for the cost to be taken into year-end 30th June 2017 profit ; loss account? (MCQ) $352,800 $1,102,500 $1,455,300 $2,088,000 (2 marks) Q8. The following statements relate to revaluation. (HA) The entire class of PPE has to be revalued whenever a single equipment in the respective class undergoes revaluation TRUE FALSE If a revaluation model is used revaluation must be made regularly to ensure carrying amount has a material difference from the fair value TRUE FALSE (2 marks) Q9. Pang Co has purchased a property worth $7 million on 1st January 2013. The land valued at $3 million. The building total life was 20 years with no residual value. On 31st December 2015, the property was revalued to $9 million where the building valued at $5.184 million. The property was fully sold on 30th December 2017 for $6.5 million. Calculate the gain/loss on disposal which will be accounted for profit ; loss? (MCQ) $1,924,000 (Loss) $3,816,000 (Loss) $4,608,000 (Gain) $2,824,000 (Gain) (2 marks) Q10. Which of the following statements are correct in relation to government grants? (MRQ) A government grant is recognized in the profit ; loss over an assets useful life A repayment of a government grant received in previous years is a prior period adjustment Marketing advice from the government does not constitute under the definition of government grant The grant received for an asset must be excluded from the carrying amount of the asset (2 marks) Q11. A company has inaugurated a new plant with the help of a government grant of $20,000. The life of the plant is five years. Other than granting the installed equipment in the plant cost $90,000. All equipment is depreciated at 20% per annum on a straight-line basis. Calculate the value of government grant taken into Year 1 current liability using deferred income method? (MCQ) $4,000 $16,000 $18,000 $20,000 (2 marks) Q12. A company issued loan notes for $200,000 on 1st January 2008. On the same day, the company used the money to buy an investment property. At the year-end, the fair value of the property had risen to $400,000 with a remaining life of ten years. The company uses the fair value model for all properties. Which of the values will be accounted in the year’s profit ; loss account? (MCQ) Gain $200,000, Depreciation $40,000 Gain $0, Depreciation $40,000 Gain $200,000, Depreciation $0 Gain $200,000, Depreciation $20,000 (2 marks) Q13. Zima Co took some loans from the bank at the start of the year 2015 which are as follows: 9% loan repayable in 2016 of $11m ; a 13% loan repayable in 2020 of $29m. A construction of a qualifying asset began on 5th April 2015 with the withdrawal of $8m of funds. On 12th August 2015, another $9m was withdrawn for the qualifying asset. What will be the capitalized borrowing cost at the end of the year 2015? (MCQ) $267,750 $446,250 $714,000 $1,160,250 (2 marks) Q14. Olay Co borrowed $25,000 to finance the construction of a plant. Construction will commence in two years’ time. The loan was taken on 1st January 2013 but the construction began on 1st March 2013. $6,000 of the loan was unused until 1st July 2013 and instead of keeping it idle Olay Co invested the amount with 7% return. The interest payable for the company is at 15% per annum. Calculate the cost to be capitalized for the year ended on December 2013? (FIB) 3613151270000$ (2 marks) Q15. Plato Co has purchased an asset worth $258,990 on 1st January 2008 ; its useful life is stated at twenty years. A revaluation was taken place on 31st March 2010 where the assets worth increased to $310,000. What will be the total depreciation charged on the asset for the year ended 31st December 2010 nearest to $000? (FIB) 3613151270000$ (2 marks) Q16. Ventura Co has rented one its properties to a 3rd party on 30th June 2010. The company uses the fair valuation model as an investment property. Property’s original cost valued at $800,800 on 1st January 2002 ; total life was 50 years. A fair value was obtained on the rented day which valued the building at $750,500. At the year-end of 2010, the fair value of the building was $1,150,000. What will be the revaluation gain at 31st December 2010? (FIB) 3613151270000$ (2 marks) Q17. Boric Co opened a machine on 1st July 2006. The plant was expected to run for four years until 30th June 2010. After the expected life the machine would be decommissioned and the area will be restored nearest to its original state. The cost of decommissioning was expected to be $3.3 million in four years. This estimate was calculated on 1st July 2006. To calculate the present value the company will use a 12% discount rate. Calculate the total charge for the cost to be taken into year-end 30th June 2007 profit ; loss account? (MCQ) $251,856 $272,844 $524,700 $776,556 (2 marks) Q18. Bing Co has purchased a land ; building worth $12 million on 1st January 2005. The land valued at $4 million. The buildings total life was ten years with no residual value. On 31st December 2007, the land ; building were revalued to $16 million where the land valued at $6.75 million. The land ; building was fully sold by 30th December 2009 for $10.5 million. Calculate the gain/loss on disposal? (MCQ) $4,472,000 (Loss) $1,600,000 (Loss) $1,028,000 (Gain) $5,600,000 (Gain) (2 marks) Q19. Jazzy Co has opened a new factory with the help of a government grant of $580,600. The life of the plant is fifteen years. Other than granting the installed equipment in the plant cost $20,400. All equipment is depreciated at 25% per annum on reducing balance basis. Calculate the value of government grant taken into Year 1 current liability using deferred income method? (MCQ) $15,300 $20,400 $145,150 $150,250 (2 marks) TANGIBLE NON-CURRENT ASSETS (ANSWERS) Q1. $10,150 Capitalized Cost = 6,000 + 200 + 100 + 1,200 + 2,500 + 150 = $10,150 Q2. C Interest = (8 Ãâ€" 6%) = 0.48 + (18 Ãâ€" 9%) = 1.62 = 2.1 (2.1 à · 26) Ãâ€" 100 = 8.08% 3,000,000 Ãâ€" 8.08% Ãâ€" 9/12 = 181,800 4,000,000 Ãâ€" 8.08% Ãâ€" 5/12 = 134,667 Total = 181,800 + 134,667 = $316,467 Q3. B 60,000 Ãâ€" 10% Ãâ€" 10/12 = 5,000 13,000 Ãâ€" 3% Ãâ€" 4/12 = (130) Total = 5,000 – 130 = $4,870 Q4. D This is known as overhauling where maintenance, inspection or any repair is required. It is capitalized in the asset ; depreciated over its useful life in this case the life of wheels. Q5. C Depreciation till 31st March = (375,000 à · 20) = 18,750 Ãâ€" 3/12 = $4,687 Years = 20 – 2.25 = 17.75 remaining Depreciation till 31st December = (390,000 à · 17.75) = 21,972 Ãâ€" 9/12 = $16,479 Total = 4,687 + 16,479 = $21,167 Q6. B Depreciation = (500,000 à · 25) Ãâ€" 8.5 = 170,000 Cost – Depreciation = 500,000 – 170,000 = 330,000 Revaluation Gain = 400,600 – 330,000 = 70,600 Q7. C Depreciation = 6,000,000 Ãâ€" 0.735 = 4,410,000 à · 4 = 1,102,500 Finance Cost = 4,410,000 Ãâ€" 8% = 352,800 Total = 1,102,500 + 352,800 = $1,455,300 Q8. The entire class of PPE has to be revalued whenever a single equipment in the respective class undergoes revaluation TRUE If a revaluation model is used revaluation must be made regularly to ensure carrying amount has a material difference from the fair value FALSE The difference between carrying amount ; the fair value should be immaterial when applying revaluation model. Q9. A Workings are done in $000. Depreciation (Building) = (4,000 à · 20) Ãâ€" 2 = 400 Cost = 7,000 – 400 = 6,600 Revalued to 9,000 with gain of 2,400 Depreciation (Building) = (5,184 à · 18) Ãâ€" 2 = 576 Building value = 5,184 – 576 = 4,608 Property value = (4,608 Building) + (3,816 Land) = 8,424 Loss on disposal = 8,424 – 6,500 = 1,924 Q10. A government grant is recognized in the profit ; loss over an assets useful life (Correct) A repayment of a government grant received in previous years is a prior period adjustment; all adjustments are to be dealt prospectively Marketing advice from the government does not constitute under the definition of government grant (Correct) The grant received for an asset must be excluded from the carrying amount of the asset; a deferred income method can be used also Q11. A The deferred income method: Year 0 Equipment Dr. (90+20) $110,000 Bank Cr $90,000 Government Grant Cr $20,000 Year 1 Depreciation for equipment = 110,000 Ãâ€" 20% = $22,000 Government Grant = 20,000 Ãâ€" 20% = $4,000 (Current Liability) Q12. C The gain of $200,000 will be recorded as in fair value model no depreciation is charged. Q13. Interest = (11 Ãâ€" 9%) = 0.99 + (29 Ãâ€" 13%) = 3.77 = 4.76 (4.76 à · 40) Ãâ€" 100 = 11.9% 8,000,000 Ãâ€" 11.9% Ãâ€" 9/12 = 714,000 9,000,000 Ãâ€" 11.9% Ãâ€" 5/12 = 446,250 Total = 714,000 + 446,250 = $1,160,250 Q14. $2,985 25,000 Ãâ€" 15% Ãâ€" 10/12 = 3,125 6,000 Ãâ€" 7% Ãâ€" 4/12 = (140) Total = 3,125 – 140 = $2,985 Q15. $16,300 Depreciation till 31st March = (258,990 à · 20) = 12,950 Ãâ€" 3/12 = $3,238 Years = 20 – 2.25 = 17.75 remaining Depreciation till 31st December = (310,000 à · 17.75) = 17,465 Ãâ€" 9/12 = $13,099 Total = 3,238 + 13,099 = $16,337 Nearest to $000 = $16,300 Q16. $85,836 Depreciation = (800,800 à · 50) Ãâ€" 8.5 = 136,136 Cost – Depreciation = 800,800 – 136,136 = 664,664 Revaluation Gain = 750,500 – 664,664 = $85,836 Q17. D Depreciation = 3,300,000 Ãâ€" 0.636 = 2,098,800 à · 4 = 524,700 Finance Cost = 2,098,800 Ãâ€" 12% = 251,856 Total = 524,700 + 251,856 = $776,556 Q18. A Workings are done in $000. Depreciation (Building) = (8,000 à · 10) Ãâ€" 2 = 1,600 Cost = 12,000 – 1,600 = 10,400 Revalued to 16,000 with gain of 5,600 Depreciation (Building) = (9,250 à · 18) Ãâ€" 2 = 1,028 Building value = 9,250 – 1,028 = 8,222 Land ; Building value = (8,222 Building) + (6,750 Land) = 14,972 Loss on disposal = 14,972 – 10,500 = 4,472 Q19. C The deferred income method: Year 0 Equipment Dr. (580,600 + 20,400) $601,000 Bank Cr $20,400 Government Grant Cr $580,600 Year 1 Depreciation for equipment = 601,000 Ãâ€" 25% = $150,250 Government Grant = 580,600 Ãâ€" 25% = $145,150 (Current Liability) How to cite Tangible Noncurrent Assets Test, Papers