Sentence Variety - What It Is and How to Achieve It

In a composition, sentence variety refers to the practice of varying the length and structure of sentences to avoid monotony and provide appropriate emphasis. Grammar checkers are of little help with sentence variety, says  Diana Hacker. It takes a human ear to know when and why  sentence variety is  needed (Rules for Writers, 2009). Observations Sentence variety is a means by which the writer helps the reader to understand which ideas are most important, which ideas support or explain other ideas, etc. Variety of sentence structures is also a part of style and voice.(Douglas E. Grudzina and Mary C. Beardsley, Three Simple Truths and Six Essential Traits for Powerful Writing: Book One. Prestwick House, 2006) Thomas S. Kane on Ways to Achieve Sentence Variety Recurrence means repeating a basic sentence pattern. Variety means changing the pattern. Paradoxical as it sounds, good sentence style must do both. Enough sameness must appear in the sentences to make the writing seem all of a piece; enough difference to create interest...Of course, in composing a sentence that differs from others, a writer is more concerned with emphasis than with variety. But if it is usually a by-product, variety is nonetheless important, an essential condition of interesting, readable prose. Let us consider, a few ways in which variety may be attained. Changing Sentence Length and Pattern It is not necessary, or even desirable, to maintain a strict alternation of long and short statements. You need only an occasional brief sentence to change the pace of predominately long ones, or a long sentence now and then in a passage composed chiefly of short ones ...... Used with restraint, fragments ... are a simple way to vary your sentences. They are, however, more at home in a colloquial style than in a formal one. Rhetorical Questions ...  [R]hetorical questions are rarely used for variety alone. Their primary purpose is to emphasize a point or to set up a topic for discussion. Still, whenever they are employed for such ends, they are also a source of variety ... Varied Openings Monotony especially threatens when sentence after sentence begins the same way. It is easy to open with something other than the usual subject and verb: a prepositional phrase; an adverbial clause; a connective like therefore or an adverb like naturally; or, immediately following the subject and splitting it from the verb, a nonrestrictive adjectival construction. . . . Interrupted Movement Interruption--positioning a modifier or even a second, independent sentence between main elements of a clause so that pauses are required on either side of the intruder--nicely varies straightforward movement. (Thomas S. Kane, The New Oxford Guide to Writing. Oxford University Press, 1988) A Strategy for Evaluating Sentence Variety Use the following strategy to review your writing for variety in terms of sentence beginnings, lengths, and types: - In one column on a piece of paper, list the opening words in each of your sentences. Then decide if you need to vary some of your sentence beginnings.- In another column, identify the number of words in each sentence. Then decide if you need to change the lengths of some of your sentences.- In a third column, list the kinds of sentences used (exclamatory, declarative, interrogative, and so on). Then . . . edit your sentences as needed. (Randall VanderMey, Verne Meyer, John Van Rys, and Patrick Sebranek. The College Writer: A Guide to Thinking, Writing, and Researching, 3rd ed. Wadsworth, 2008) William H. Gasss 282-Word Sentence on Sentence Length and Variety Anyone who looks with care into the good books shall find in them sentences of every length, on every imaginable subject, expressing the entire range of thoughts and feelings possible, in styles both as unified and various as the colors of the spectrum; and sentences that take such notice of the world that the world seems visible in their pages, palpable, too, so a reader might fear to touch those paragraphs concerned with conflagrations or disease or chicanery lest they be victimized, infected, or burned; yet such sentences as make the taste of sweet earth and fresh air--things that seem ordinarily without an odor or at all attractive to the tongue--as desirable as wine to sip or lip to kiss or bloom to smell; for instance this observation from a poem of Elizabeth Bishop’s: ‘Greenish-white dogwood infiltrated the wood, each petal burned, apparently, by a cigarette butt’--well, she’s right; go look--or this simile for style, composed by Marianne Moore: â₠¬ËœIt is as though the equidistant three tiny arcs of seeds in a banana had been conjoined by Palestrina’--peel the fruit, make the cut, scan the score, hear the harpsichord transform these seeds into music (you can eat the banana later); yet also, as you read these innumerable compositions, to find there lines that take such flight from the world that the sight of it is wholly lost, and, as Plato and Plotinus urge, that reach a height where only the features of the spirit, of mind and its dreams, the pure formations of an algebraic absolute, can be made out; for the o’s in the phrase ‘good books’ are like owl’s eyes, watchful and piercing and wise. (William H. Gass, To a Young Friend Charged With Possession of the Classics. A Temple of Texts. Alfred A. Knopf, 2006)

Disease, High Blood Cholesterol And Brain Diseases

Diseases or health conditions are more so present in certain familiars than in others. Some are developed through environmental factors, lifestyle, genetics, and overall health wellness. Diseases can take different forms and occur at different stages of life. They can affect certain ages and genders. Through education and proper medical procedures most of them could be prevented and treated. The diseases that will be discussed further are: Hashimoto’s disease, high blood cholesterol, and brain diseases such as an aneurysm a stroke. Hashimoto’s disease or also known as chronic lymphocytic thyroiditis is directly correlated to the thyroid gland: meaning that it is autoimmune deficiency disease. The thyroid is apart of the endocrine system†¦show more content†¦The causes of this Hashimoto’s are still unknown; some doctors believe its origin is through the trigger of a virus or infection, while others assume that it is genetics flaws are involved. Unfortunately there are no specific preventative measures that could avoid this disease. However, knowing the symptoms ahead of time has an advantage. The sooner you recognize and catch this disease the sooner treatment can be applicable. This could be also known as primary prevention, being educated about the disease and how it can affect ones life. Cholesterol’s literal definition is â€Å"a waxy, fat-like substance that’s found in all cells of the body.† Lipoproteins are what travel throughout the blood in the body. Each are comprised of a small package that contains either low-density lipoprotein (LDL) or high-density lipoprotein (HDL). LDL is referred

Biology Essay Research Paper Investigation on factors free essay sample

Biology Essay, Research Paper Probe on factors impacting the enzyme Amylase Purpose: An probe into the factors impacting the activity of the enzyme Amylase # 8211 ; Planing Prediction: I predict that as the temperature increases, the velocity of the reaction will increase. When a peculiar temperature is reached, I believe the rate of reaction will dramatically diminish. I believe this because most chemical reaction happens faster when the temperature is higher. At higher temperatures molecules mover around faster, which makes it easier for them to respond together? Normally, a rise of 10 grades celius will duplicate the rate of reaction. This is true for enzymes up to about 40 grades celius. However at 40 grades celius the enzyme begins to be damaged, so the reaction slows. By 60 grades celius, the enzyme is wholly denatured. I predict that the same will go on the further off the pH is from pH 7. I believe this because the optimal temperature for most enzymes is about pH 7 therefore the farther off from pH 7 ( either more alkalic or more acidic ) the less affectional the enzyme. Pilot Experiment: To look into the factors impacting the activity of the enzyme Amylase, I will accommodate a pilot experiment, which investigates if the enzyme amylase interruptions down amylum. The pilot experiment was: 1. Pour amylase solution into a trial tubing to a deepness of 2cm. 2. Half fill another trial tubing with a 4 % starch solution. 3. With a pipette, topographic point a bead of I into each pregnant chad in a dimple tray. 4. With a glass rod lift a bead of the starch solution from the trial tubing and blend it with the first bead of I in the first pregnant chad in the tray. A blue/black coloring material should develop ; this will be used as the control. 5. Rinse the glass rod. 6. Pour amylase solution into the trial tubing of amylum and agitate rapidly. 7. Repeat steps 4 A ; 5 ( for the amylase A ; starch solution mixture ) every 30 seconds until a blue/black coloring material no longer develops. 8. When there is no farther alteration in the coloring material of the I, take the starch-amylase trial tubing, add Benedict s reagent, and topographic point in the H2O bath for 1 minute. Adapted Experiment: I will modify and spread out the pilot experiment in a figure of ways. First, I must make up ones mind what I am traveling to look into. I am traveling to look into the consequence of pH and temperature on the activity of the enzyme amylase. Therefore, I have developed two similar experiments ( one for each factor I am look intoing ) . To look into the consequence of pH on the activity of the enzyme amylase: 1. Pour amylase solution into a trial tubing to a deepness of 2cm. 2. Half fill another trial tubing with a 4 % starch solution. 3. With a pipette, topographic point a bead of I into each pregnant chad in a dimple tray. 4. With a glass rod lift a bead of the starch solution from the trial tubing and blend it with the first bead of I in the first pregnant chad in the tray. A blue/black coloring material should develop ; this will be used as the control. 5. Rinse the glass rod. 6. Add 2cm3 of the appropriate pH buffer to the amylum solution and shingle. 7. Pour amylase solution into the trial tubing of amylum and agitate rapidly. 8. Repeat steps 4 A ; 5 ( for the amylase, amylum A ; pH buffer mixture ) every 30 seconds until a blue/black coloring material no longer develops. 9. Record the consequences in a tabular array. Repeat steps 1-8 for each pH buffer scope until all the provided pH buffers have been used. Temperature: To look into the consequence of temperature on the activity of the enzyme amylase: 1. Pour amylase solution into a trial tubing to a deepness of 2cm. 2. Half fill another trial tubing with a 4 % starch solution. 3. Cool both trial tubing and maintain at 10 grades celius 4. With a pipette, topographic point a bead of I into each pregnant chad in a dimple tray. 5. With a glass rod lift a bead of the starch solution from the trial tubing and blend it with the first bead of I in the first pregnant chad in the tray. A blue/black coloring material should develop ; this will be used as the control. 6. Rinse the glass rod. 7. Add 2cm3 of H2O to starch solution ( see below ) . 8. Pour amylase solution into the trial tubing of amylum and agitate rapidly ( step temperature, seek to keep at 10 grades celius ) . 9. Repeat steps 4 A ; 5 ( for the amylase A ; starch solution mixture ) every 30 seconds until a blue/black coloring material no longer develops. 10. Record the consequences in a tabular array. Repeat steps 1-9 increasing the temperature by 5 grades celius each clip until the enzyme is denatured, this should be around 40 grades celius ( see portion 6 on enzymes. ) To guarantee that the trial is just I will merely change two factors ( at different phases of the experiment non at the same time ) . All the measures will hold to be carefully measured since little fluctuations in the sum of enzyme used can do important fluctuations in the consequences. In the subdivision where temperature is investigated, 2cm3 of H2O is added. This is because the amylum solution is impersonal and in the old probe ( for pH ) 2cm3 of the appropriate buffer was added. If the 2cm3 of H2O was non added so it would non be a just trial since the volumes used in each portion of the probe would be different. If they were different so this would impact the consequences since the solution would be of different concentrations and hence one would respond faster than the other would. Apparatus: I have chosen to utilize a measurement cylinder to mensurate the volumes of substances used since it is more accurate than a pipette. I will utilize an electronic H2O bath for keeping the mixture at a temperature above room temperature since the temperature is more accurate than a H2O bath above a Bunsen burner. I will hold to utilize ice from the deep-freeze to cut down the temperature of the mixture to 10 grades celius. A 100 grades celius thermometer will supply temperature consequences of a sufficient truth ( to 1 grades celius ) . The pH buffer scope will be pre-prepared therefore I do non hold to concern myself with mensurating and keeping pH degrees. Variables: I have chosen to reiterate the experiment 3 times because it hence allows me to cipher an mean clip. This will guarantee that there are no unnatural consequences and it will increase truth. I have decided to get down the temperature at 10 grades celius and increase by 5 grades celius each clip since it will let me to see the addition and lessening of the enzyme activity. It should besides be accurate plenty for me to foretell an optimal operating temperature to an truth of 5 grades celius. I have no control over which pH buffers I will utilize since the school prior to the experiment will supply them. Enzymes: Substances called accelerators speed up many chemical reactions. Catalysts called enzymes command the metabolic reactions in the organic structure. Amylase is an enzyme ; it is present in the digestive systems of many animate beings. Amylase speeds up the dislocation of long concatenation amylum molecules in smaller ironss of malt ose. Enzyme molecules have a really precise 3-dimensional form. This includes a dent, which is called the active site. It is precisely the right size and form for enzyme s substrate to suit into ( in the instance of amylase this is starch ) . When a substrate molecule slots into the active site, the enzyme tweaks the substrate molecule, drawing it out of form and doing it split into merchandise molecules. High temperatures make enzymes inactive: this is because they are proteins, which are damaged by temperatures above approximately 40 grades celius. Most enzymes work best at a pH of about 7. This is besides because they are proteins, which are damaged by really acidic or really alkalic conditions. Due to the enzyme s alone active site it can merely change over one sort of substrate molecule into one sort of merchandise. Consequences: First of all the mean clip taken for the amylum to be digested in each status was calculated. Temperature ( grades celius ) 10 21 32 40 50 55 60 67 80 A ; 90 Average Time ( min ) 9.8 6.7 5.3 5.5 3.5 3.0 3.5 4.5 10 + pH 8 7 6 5 3 2 Average Time ( min ) 9.5 6.7 4.5 2.8 4.7 9.2 The consequences were so plotted on a graph ( see Graphs 1 A ; 2 ) and the points joined together. From graph 1, I can see that as the temperature of the mixture increases, the clip taken for the amylase to digest the amylum decreases. This happens fastest at 55 grades celius, nevertheless if the temperature continues to lift so the clip taken for the amylase to digest the amylum quickly increases. By the clip 80 OC is reached the amylase does non digest the amylum. From graph 2, I can see that as the pH of the mixture increases, the clip taken for the amylase to digest the amylum decreases. This happens fastest at pH 5. At a higher pH degree than pH 5 the clip taken for the amylase to digest the amylum additions. Amylase speeds up the dislocation of long concatenation amylum molecules into smaller ironss of malt sugar. Enzyme molecules have a really precise 3-dimensional form. This includes a dent, which is called the active site. It is precisely the right size and form for the enzyme s substrate to suit into ( in the instance of amylase this is starch ) . When a substrate molecule slots into the active site, the enzyme tweaks the substrate molecule, drawing it out of form and doing it split into merchandise molecules. High temperatures make enzymes inactive: this is because they are proteins, which are damaged by temperatures above approximately 40 grades celius. In this probe it was found that amylase operated fastest at 55 OC and was damaged above this temperature. The enzyme is damaged because the molecules are traveling faster, these bombard the active site of the enzyme altering its form ; when it s form has been changed so the amylum will no longer suit in the active site and hence can non be digested. This is 15 OC above the suggested typical temperature, see Measuring Evidence for possible grounds why it is higher than expected. By 80 grades celius the amylase was wholly denatured. From this information I can reason that the optimal operating temperature for the enzyme amylase is 55 grades celius. Most enzymes work best at a pH of about 7. This is besides because they are proteins, which are damaged by really acidic or really alkalic conditions. However in this experiment the amylase worked fastest at pH 5. This pH is lower than suggested above because the amylase provided by the school was a bacterial enzyme which had an optimal pH between pH 4 and pH 5. Decision: In my design, I predicted that as the temperature increases, the velocity of the reaction would increase. When a specific temperature was reached, I believed that the rate of reaction would dramatically diminish. I believed this because most chemical reactions happen quicker when the temperature is higher. At higher temperatures molecules move about faster, which makes it easier for them to respond together. Normally, a rise of 10 grades celius will duplicate the rate of reaction. This is true for enzymes up to about 40 grades celius. However at 40 grades celius the enzyme begins to be damaged, so the reaction slows down. By 60 grades celius the enzyme is wholly denatured. I predicted that the same would go on the further off the pH is from pH 7. I believed this because the optimal temperature for most enzymes is about pH 7 therefore the farther off from pH 7 ( either more alkalic or more acidic ) the less effectual the enzyme. My consequences support most of the anticipation since as the pH/temperature increases the rate of reaction additions until a point is reached and so the rate of reaction lessenings. However, the optimal temperature was non 40 OC but 55 OC ( remarkably high ) and the optimal pH was pH 5 non pH7. I besides predicted that a rise of 10 OC would duplicate the rate of reaction ; this was non right. As is apparent in the tabular array above, the clip taken does non halve for every 10 grades celius addition in temperature. I could non happen a additive relationship between the temperature and rate of reaction, nevertheless with adequate consequences ( from a really big scope of temperatures ) a parabola could be made on Graph 1, it would so be possible to happen a mathematical expression for the building of the parabola and hence find the relationship between the temperature and rate of reaction. At current I do non hold plenty dependable grounds to pull any decisions more specific than the rate of reaction is relative to the temperature until 55 grades celius is reached and after this point the temperature is reciprocally relative to the rate of reaction. Note: # 8220 ; Optimum runing temperature/pH # 8221 ; means this is the temperature/pH where the enzyme ( amylase ) operates the fastest. I believe that the experiment was successful but some of the consequences were unexpected/unreliable. The clip taken for the amylase to digest the amylum at 40 OC was far excessively fast ( see Graph 1 ) it should hold been between 4 and 4.5 proceedingss. All the other consequences seemed to suit into the tendency on the graphs. I believe that the experiment was designed good but there were a few jobs. The optimal temperature for the amylase was excessively high. I believe that all the consequences were skewed because the enzyme was non given adequate clip at each peculiar temperature to be to the full affected before it was added to the amylum. Because of clip restraints, they were merely left in the H2O bath for 10 proceedingss before get downing the experiment. However, they should hold been left in the H2O bath for about 30 proceedingss so that the amylase had been wholly affected by the temperature before the experiment was started. I decided to carry on the experiment at 10 OC intervals alternatively of 5 OC because there was non adequate clip. When the consequences were collected, I plotted them on a unsmooth graph to happen the optimal temperature and so carry on the experiment at this temperature to guarantee it was the optimal temperature. I besides conducted all three experiments for each status at the same clip to salvage clip. Additional work, which could be carried out, is to reiterate the experiment utilizing, a wider scope of temperatures and pH degrees, and a scope of different amylum solution concentrations or utilizing different enzymes such as peptidase with a protein. 316

Accounting Investors and Earnings Management

Question: Discuss about the Accounting Investors and Earnings Management. Answer: Introduction This study deals with analyzing the current issues in accounting field (Miller and Power 2013). In this particular assignment, emphasis has been given on bringing out the real causes behind the collapse faced by Dick Smith Electronics. The current segment discuses various accounting related issues that Dick Smith had to face because of unpredictable situations that come their way. This particular company is based in Australia and deals in selling electronic products to the potential customers (Messier 2016). One of the major issues that the company faced is the excess stock-in-hand that was not required by them. They faced several complaints from the customers claiming that delivery was not done for weeks. This present segment elucidates bringing together all the potential issues faced by the company and the reason for the cause at the same time. At the end, proper recommended actions have been given that will help Dick Smith in getting over with this situation within a short span of time (Lukka and Vinnari 2014). Brief Background of Dick Smith Dick Smith Holdings Limited is one of the Australian-based retail chain companies that sell consumer electronic goods, electronic project kits as well as hobbyist electronic components (Dicksmith.com 2017). This particular company had expanded in New Zealand as well as other countries. By the year 2016, Kogan, an online retailer has traded under the brand name (Dick Smith) and started online operations and covering countries such as Australia and New Zealand (Jindrichovska and Kubickova 2015). Current issues faced by Dick Smith in accounting This report will be discussing the current accounting related issues faced by the retail giant who sell electronic components known as Dick Smith (Hunton, Mauldin and Wheeler 2015). This company was alleged by many people after the Collapse. This study will discuss regarding what made Dick Smith face the issues and the reason behind the same (Dicksmith.com 2017). Below is the reason with proper justification: Dick Smith Collapse raises more questions by the accounting occupation From the administrator statement, it is clearly mentioned by McGrathNicol who sets out opinion on the reason for business falling for some time (Hunton, Libby and Mazza 2015). In this case, receivers as well as administrators work with the wreckage of Dick Smith collapse. Addition to that, the responsibility of rebates from suppliers majorly influences administration while undertaking purchasing decision. It requires understanding their capability to mask the actuality of income information in a clear manner. In the year 2014-2015, more than $72 Million reported as earnings before interest, reduction as well as tax and amortization. After excluding rebates and promotion subsidy, this figures will be accustomed to a $ 119 Million EBITDA loss (Henderson et al. 2015). The auditors signed off on Dick Smith financial records in the year 2015. This reveals that intentional administrators were selected for treating the accounting concepts in the recent field of secretarial (Gupta, Chiles and McMullen 2016). There was lot of consequences found at the time of accounting treatment of rebates as a part of Dick Smith collapse. Rebates were one of the current issues that are faced by Dick Smith (Dicksmith.com 2017). In the recent financial year, Target was in spotlight by their accounting team by way of treating rebates resulting to inflated earnings. Addition to that, Wesfarmers Limited had investigated the issue whereby several staff members left the organization at that time (Francis, Hasan and Wu 2013). In Britain, one of the giant retailers named as Tesco Multinational Corporation was alerted to issues with the secretarial action of rebates in the year 2014 after whistleblower contacted with the corporation universal counsel (Elliott et al. 2013). Tesco Multinational Corporation flagged it as presenting the overstated figures of first half profits. This was found at the time when it has viewed from an exaggeration of level of presentation for prior three monetary years. In this case, Tesco Multinational Corporation is still under examination by Serious Fraud Office as well as Financial Reporting Council (Hunton, Mauldin and Wheeler 2015). Some of the issues arise from interpreting accounting standards resulting from numerous entities especially in frequent jurisdiction. These are well known as well as unstated within the IFRS (International Financial Reporting Standards) framework (Deegan 2013). The ubiquitousness of the problems as well as subjectivity of global accounting standards is consistent in nature (Coad, Jack and Kholeif 2015). This ensures high level of consistency as well as apparent submission is likely to little console to Dick Smith. This company has 3300 former human resources based in Australia as well as New Zealand or the investors who are set for losing their cash. Management at Dick Smith is anticipating the possible consequences that need to be considered as far as possible (Dicksmith.com 2017). According to Professor, they had flagged the audit quality as a problem. These professors were of the opinion that audit profession for understanding the addressed shortfalls in audit quality (Christensen, Nikolaev and Wittenberg?Moerman 2016). Addition to that, new accounting standard will definitely clarify the principles for revenue recognition that will be affected by 2018. In this theory, it will mainly address the issues concerned with the treatment of rebate. Therefore, it mainly relies upon introducing new accounting standards (Dicksmith.com 2017). The accounting occupation will be bound by code of principles that mentions accountants act meeting the public attention for a good reason (Bonin 2013). In other words, the code provides principles as supported by professionals who are responsible for navigating in the complex business environments. This will help in taking business decisions like treatment of revenue as well as inventory that will fulfill with strict request of standards and law. This will comply with the spirit for achieving the objectives (Bebbington, Unerman and O'Dwyer 2014). Most of the company faces failure that has the potential for undermining the profession constant whereby principles relies upon based approach and more on regulations (Beattie 2014). In other words, there is no doubt that increased regulation will reach at the tipping point. It strongly depends upon the warning against the tick the box mentality as well as potential for more adverse outcomes. It is the fact whereby financial regulators are getting frustrated from the content of intervention by the government (Hunton, Libby and Mazza 2015). Addition to that, accounting profession will bring value as well as expertise to business and society in broadly aspect. This majorly occupies the position of trust in and among the community people. It means being entrusted with such social science that take place from huge responsibilities as well as high expectations (Ball 2013). Use of Accounting theory and cause behind adoption by Dick Smith As rightly put forward by Deegan (2013), it was announced by the Senate regarding an injury in terms of orientation that majorly covers up the collapse of Dick Smith Electronics. There had been lot of senators who pore over ways that floated towards failure of Dick Smith. As far as economic theory is concerned, it explains the failure of Dick Smith as it is consistent with a dynamic economy (Dicksmith.com 2017). Addition to that, it is necessary in understanding the business that do not particularly utilize economic resources in an efficient way as compared to its competitors. Therefore, the failure is widely linked with the series of ugly looking proceedings that are conflicting in a inefficient market. According to Deegan (2013), Senate discuses on the good opportunity that needs to be discussed by considering issues that make Australia like a nasty place for investing in shares. This includes: It take into consideration the divergent financial disclosures as well as information gained at the time of making investment decisions (Hunton, Libby and Mazza 2015) Further, it discusses regarding the unprofitable outcome from the outside management due to protected creditors that has overarching authority (Hunton, Mauldin and Wheeler 2015) It further gives rise to delays as well as asymmetric information arising from external administrations. This mainly facilitates over-serving by the insolvency professionals but not the original law object in any case (Dicksmith.com 2017) There occur conflicts of interest as well as soft landings especially for directors of failed companies (Lukka and Vinnari 2014) Share Float Information sinks In the year 2012, it has been viewed that Anchorage Capital had purchased Dick Smith business from the other retail giant in Australia known as Woolworths Limited amounting to $ 115 Million (Hunton, Libby and Mazza 2015). By the year 2013, Dick Smith was floated with market capitalization amounting to $ 520 Million. This float was from the greatest private equity heist whereby the Founder of Dick Smith gets involved in describing the utter greed and unethical in their practices (Dicksmith.com 2017). There is divergent of financial information surrounding sale of Woolworths Limited of Dick Smith business to Anchorage (Hunton, Mauldin and Wheeler 2015). This reveals the fact that the parties did not agree on the book values of Dick Smith record at that particular time of sale transactions. Addition to that, the parties have irreconcilable accounting at those particular transactions. It has been reported that Woolworths Limited claims it by making it a small gain after a sequence of devaluations as well as requirements. Therefore, Anchorage claims for making gain of $ 146 Million as it brought business in a given reduction to the fair value of net property (Lukka and Vinnari 2014). There has been subsequent financial information that concerned inventory in timely manner. In the year 2015, Dick Smith astonished the market by declaring the company requires inventory write-down of $ 60 Million for 3 months as mentioned in the financial statements. In the same year, it was found that the company was audited bit with no adverse findings (Hunton, Libby and Mazza 2015). Retailers chasing rebates to inflate profits Most of the retail industry including Dick Smith is accused of chasing rebates by way of inflating profits at faster pace (Hunton, Libby and Mazza 2015). Addition to that, Australian retailers had even experienced a tough year by way of facing severe competition by tumbling prices as well as weekly dollar. It is also noticed that there is huge pressure on the Senior Management leader within the retailers who are turning those business with a view to become successful in shorter period. Even though, new accounting standards that will be coming up by the year 2018, will give clear idea on how revenue such as rebates will be best accounted for in any situation (Hunton, Mauldin and Wheeler 2015). Banks and unprofitable outcomes Some of the protected creditors decide regarding whether offers for selling a commerce can be satisfactory or not (Hunton, Libby and Mazza 2015). This can be understood as only banks and receivers will have actual information regarding any types of offers. This means economic incentive of banks in a given company will find ways for maximizing their payoff and come at a cost for the sake of other stakeholders. It requires more number of days when receivers as well as administrators will appoint Dick Smith. This will take place by collecting financial information from shareholders as well as unsecured creditors in the most appropriate way (Lukka and Vinnari 2014). Recommended actions The collapse of electronics retail sequence named as Dick Smith has sent shockwaves from the retail business. Some of the recommended measures are mentioned below that will help in overcoming the current situation. Inventory Management- Managing Inventory is essential for solving the issues faced by Dick Smith. Dick Smith inventory problems started to increase in the second half of 2015. This company had even revealed the fact that they would write down the value of its inventory at 20% amounting to $ 60 Million. The company declared that they bought stock anticipating of certain level of sales that they will achieve in near future. They failed in achieving the sales target and they are finding ways for clearing the stock as far as possible. Dick Smith followed the write down and labeled a mammoth clearance sale. They had prices on old stock slash by more than 70%. Addition to that, Dick Smith had explored alternative funding. Even though the directors of the company was of opinion that alternative funding will not be supported by short-term funding requirements as well as allows Dick Smith in ordering required stock for next 4 to 6 weeks. Therefore, Dick Smith had struggled enough in clearing out excess old inventory as well as securing finance for purchasing new stock. Role of private equity floats- This explains that role of private equity group Anchorage Capital in Dick Smith aims at providing essential context to the retailer collapse. This indicate that private equity floats that cannot be otherwise visible. Addition to that, Anchorage purchased Dick Smith business from the Australian retail giant (Woolworths Limited) for $ 115 Million in the year 2012. They aid $ 20 Million upfront as well as floated the company on ASX by the year 2013. They had the market valuation of $ 520 Million. Management of Dick Smith discusses in undertaking turnaround programs for bringing improvement in company cash flow problems. Within the time span, Dick Smith debuted on ASX listings staring with a price of $ 2.20. Initial public offering of Dick Smith was overvalued at first place. Customer Service is important in a competitive market- It is essential in considering the fact that consumer electronics market is Australia is extremely competitive market whereby customer service plays major role. In one of the case, it was posted on the Facebook by an angry customer who claimed that online orders had not been delivered. This was for a weeks whereby customer representatives hung on phone for resolving the query. There will be lot of complaints by the customers that needs to be resolved by the retailers who compete in this global marketplace. Most of the retailers receive high volume of customer complaints at the time of busy trading periods. This will take place whereby company running in a huge sale but it is the responsibility of the representatives in solving the query of customer without any delay. In this case, Dick Smith faced the same query by the market at the time of downgrading of market values. Conclusion At the end of the study, it is concluded that Dick Smith faced various accounting issues that is needed to be resolved at urgent note. Dick Smith had fallen by more than 80% at the time it got listed in Australian Stock Exchange. This company was even placed in liquidation by their creditors as they were suffering a loss of $ 260 Million. Finally, the founder of Dick Smith dismay at the closure as well as put it down to the utter greed of modern capitalism. The above analysis had given detailed presentation of the issues with recommended actions. These actions should be taken into consideration by Dick Smith for bringing smooth operation of business enterprise. 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