Product Development of LOreal Assignment Example | Topics and Well Written Essays - 1000 words

Product Development of LOreal - Assignment Example L'Oreal is involved in consumer-driven products especially the cosmetic products which are considered to be the neat business. Irrespective of the nature of the business, the company is committed towards its moral and ethical responsibilities. The objective of the company is to represent itself as "global citizen". The company has pursued reforms and plans to achieve sustainable development; the company was recognized as the top 100 sustainable companies in an international survey by Innovest and Corporate Knights. The company has received several acclamations; it has been listed among the leading ethical companies and is committed towards sustainable investment indices. The company has evaluated its business opportunities and has mitigated the economic risks and challenges of governance. L'Oreal took the major initiative by committing itself towards corporate social responsibility; the company is the signatory of the French Union of Advertisers' Charter (Sustainable Development Repo rt, 2007). The company has launched the L'Oreal Corporate Foundation; this foundation has taken significant initiatives for the promotion of education and healthcare. The foundation was launched with an initial budget of '40 million for a period of five years. The company has been a signatory of Bali Communiqu'; and has therefore undertaken measures towards carbon-dioxide emission reduction and water conservation (Sustainable Development Report, 2007). The precise introduction in actual interprets the product development strategy of the company. The cosmetic industry is regarded as a challenging market with several local and foreign brands; therefore the brand is always in a tough position to achieve market shares in countries where people with conservative approach survive. L'Oreal has realized that through international label it will never achieve market shares, rather for securing shares in distinct cultural society the company has to initially personify traditional approach. The initiatives undertaken by the company in the social, educational and healthcare sector is an attempt to seek acceptance among the distinct. The packaging of the cosmetic product is another crucial area to ensure and achieve product development. The packaging of the cosmetic products as per customer-specific requirements has influenced the product development strategy of the company. The core of the product development scheme is to achieve customer satis faction, and in special cases, it has been to direct the customer towards certain revelations for the improvement of living standards. The company has taken initiatives to ensure that manufacturing of the products includes environmental friendly items, and the recyclable items have been given ample focus. The major drift towards the environmental aspects by the company has been with the intent to secure acceptance among masses. The new and refined version of product development has brought laurels and success for the company. Â  

No topic Assignment Example | Topics and Well Written Essays - 250 words - 4

No topic - Assignment Example Employing employee motivation measures such as provision of incentives as well as increased remuneration will greatly improve their competency in the work place. The firm should stop hiring the temporary personnel who are inexperienced since this lowers the pace at which the Manufacturing and Distribution Department operates. The high turnover ratio in a firm is a boost to its competitors who are keen at taking in employees who have already been trained by their rivals. Therefore it is advisable for PolyProd to adopt permanent employee system and maintain them well. Roberta need to advocate for a common approach in the manner in which M & D Div operates throughout its branches worldwide so as to ensure consistency as well as maintaince of fixed standards. The firm seems to be in a better position to implement the changes owing to the fact that it aims at maximizing its profits therefore the management will be willing to attempt the new changes. Moment of truth arises when paying for a service already rendered and the business owner asks you about the service they have just rendered to you. The point at which you give your feedback marks the moment of truth. Operations can meet the expectations of the customers by ensuring that they offer the best services available to their

Black Feminism and The Beyonce Wars Essay Example | Topics and Well Written Essays - 1000 words

Black Feminism and The Beyonce Wars - Essay Example The first article ‘Ugly Internal Clash: Why Its Future Is Not Up To White Women’ talks about feminism especially for black women and how they can form a gender inclusive group to deal with racism, sexual harassment, and work discrimination against women. The article provides a name that helps women to describe the issues they go through during discrimination Brittney (Cooper 2015). Feminism is the name, and it helps many women to discuss their issues without language challenges. Black women use the internet feminism to air their troubles and discuss the discrimination that they experience. The women also express their power through it phenomena that make the white women extremely uncomfortable. The writers opinion is that the future of feminism should not be left with the white women as most of the issues center around gender equality. For white women, equality was achieved a long time ago, but for the black women, it is still a big issue. Most of the black women in the US do not fully access some of the benefits, such as the Obamacare in some states (Cooper 2015). Understanding feminist and black women oppression will help women fight for their rights in foreign countries, such s the United States. The second article ‘Black Feminist Blogger Speaks The Truth by Goldstein, Rich talks about how important issues contributed by black women in the media get ignored by many readers and viewers. The writer focuses on blogs on issues of life for black women instead of focusing on wealthy and glamorous women in power (Goldstein 2015). According to the blog, there are many interesting things about black women, such as their unique talents, although there are few people who recognize them. Racism is real and classifies women according to their place of origin, and the blog help many to have some attention on racism, sexism, and ableism. The writer admires the work of Beyonce for focusing on feminism, especially the one touching on black women. Black women

Darren Shan Biography Essay Example for Free

Darren Shan Biography Essay Although Shan always wanted to be a writer, it was only in his teenage years that he began writing in his spare time for fun (before that, he only wrote stories if they were for homework). He bought his first typewriter when he was 14, and never looked back, knocking out loads of short stories and comic scripts, and making false starts on several books, which he never completed. Shan was 17 when he finished his first novel. Although it was never published, he relished the writing experience, and found himself focusing more on novels in the coming years, leaving behind the short-story format. For the next several years, sandwiched between university and work, he wrote an average of one book a year, experimenting with different ideas, genres, lengths and styles. When he started writing full-time, his output shot up to 5 to 6 books per year! But that has dropped back to 2 to 3 recently, due to all the travelling around he’s been doing to promote sales of his books. All of these early books were adult-oriented. Although Shan quite liked the idea of writing a children’s book one day, he considered himself an adult writer first and foremost. In fact, Shan’s initial breakthrough was with an adult book, in 1999. In January 2000, his first children’s book, Cirque du Freak, which he’d written as a fun side-project, was published. The first book in a series titled The Saga of Darren Shan (or Cirque du Freak, as it’s known in America), it attracted rave reviews and an ever-growing army of fans hungry to learn more about vampires which were quite unlike any that anyone had ever seen before! Shan loved writing for children so much, that for the next several years he focused almost exclusively on his books for younger readers. First, he wrote a total of 12 books about vampires. He quickly followed up his vampiric saga with The Demonata, a series about demons. Running to ten books in total, The Demonata cemented Shan’s place in the UK as the Master Of Children’s Horror, and saw him score his first UK #1 bestseller. He also wrote a one-off short book, called Koyasan, for Wold Book Day in the UK. There was a very successful manga adaptation of Shan’s vampire series, drawn by the Japanese artist, Takahiro Arai. It was originally serialized in Japan, but collected volumes are now on sale in the USA, UK and other countries. The books have topped adult bestseller charts in Hungary, Japan and Taiwan. In total, Shan’s books have sold close to 15 million copies worldwide! The movie rights to Cirque Du Freak were bought by Universal, and the first movie (which combines elements from the first three books in the series) was released on October 23rd, 2009, starring newcomer Chris Massoglia as Darren Shan, along with a wide array of established stars such as Josh Hutcherson, John C Reilly, Salma Hayek, Willem Defoe and Ken Watanabe. The movie was called Cirque Du Freak: The Vampire’s Assistant.

Illness Among the Chickens :: Creative Writing Essays

Illness Among the Chickens The outbreak began in early June, following the first major rush of tourism for the summer. The streets were crowded with tourists--many American, but some Japanese, Koreans, and Europeans as well. As the townspeople focused on selling their wares to the tourists, none noticed the lethargy of their poultry. As I moved passed my neighbor's poultry shed, headed toward the street to sell my copied music cds (for I am rather well off, having moved to this neighborhood to care for my ailing parents), I noticed that the chickens were lethargic, and had not seemed to have eaten. My neighbor cursed them to me when I saw him, claiming that what few eggs they laid were soft and broke when he picked them up. I moved when he kicked one, and set up my shop for the day. The next day, as I passed the chicken shack, I noticed one chicken lying next to the shack--its face was swollen, and the combs of the cocks had taken on a blueish coloration. The chicken also seemed to be sneezing, but I can never tell. I did not see my neighbor that morning, and I moved on. When I returned home, however, I saw him standing in his yard, staring down. He was flushed, and sweating, but in the heat, I took it for granted. One thing however, stopped me cold--all around him, his chickens were dead. It seemed to have come suddenly--some were dead in the water trough, as if they had been struck down while drinking. After putting on my gardening mask (I have terrible hayfever), I helped pile the corpses into a wheelbarrow and carry them off out of the town to bury them. My neighbor spit and cleared his throat a lot, and complained of a headache and said his arthritis was acting up. I gave him some aspirin, and went home for the night. Several days passed as normal, and I did not think too much of the chickens. After all, this was the busy season, and I had to make sure that I made enough to last my sister a year, when I left her [to watch] my parents [after] I returned home. However, when my neighbor's daughter crawled to my door and passed out, I knew that [the illnesses of my neighbor and his chickens] were somehow related. Illness Among the Chickens :: Creative Writing Essays Illness Among the Chickens The outbreak began in early June, following the first major rush of tourism for the summer. The streets were crowded with tourists--many American, but some Japanese, Koreans, and Europeans as well. As the townspeople focused on selling their wares to the tourists, none noticed the lethargy of their poultry. As I moved passed my neighbor's poultry shed, headed toward the street to sell my copied music cds (for I am rather well off, having moved to this neighborhood to care for my ailing parents), I noticed that the chickens were lethargic, and had not seemed to have eaten. My neighbor cursed them to me when I saw him, claiming that what few eggs they laid were soft and broke when he picked them up. I moved when he kicked one, and set up my shop for the day. The next day, as I passed the chicken shack, I noticed one chicken lying next to the shack--its face was swollen, and the combs of the cocks had taken on a blueish coloration. The chicken also seemed to be sneezing, but I can never tell. I did not see my neighbor that morning, and I moved on. When I returned home, however, I saw him standing in his yard, staring down. He was flushed, and sweating, but in the heat, I took it for granted. One thing however, stopped me cold--all around him, his chickens were dead. It seemed to have come suddenly--some were dead in the water trough, as if they had been struck down while drinking. After putting on my gardening mask (I have terrible hayfever), I helped pile the corpses into a wheelbarrow and carry them off out of the town to bury them. My neighbor spit and cleared his throat a lot, and complained of a headache and said his arthritis was acting up. I gave him some aspirin, and went home for the night. Several days passed as normal, and I did not think too much of the chickens. After all, this was the busy season, and I had to make sure that I made enough to last my sister a year, when I left her [to watch] my parents [after] I returned home. However, when my neighbor's daughter crawled to my door and passed out, I knew that [the illnesses of my neighbor and his chickens] were somehow related.

Accouting Practice Exam

FACULTY OF BUSINESS ACC100 ACCOUNTING 1 Sample examination TIME: 9. 20 – 12. 30 Hours WRITING TIME: Three (3) hours READING TIME: Ten (10) minutes MATERIALS SUPPLIED BY UNIVERSITY: Answer Booklets (4 x 6 page) General Purpose Answer Sheet GPAS-200R MATERIALS PERMITTED IN EXAMINATION: Writing implements, including a 2B pencil and an eraser Battery operated, hand held, no print facility calculator NUMBER OF QUESTIONS: Part A: Thirty Part B: Four (30) multiple choice (4) questionsINSTRUCTIONS TO CANDIDATES: 1. Enter your name and student number and sign in the space provided at the bottom of this page. You must also enter your name and number in pencil on the multiple choice answer sheet, and upon the answer booklet. This examination consists of THIRTY (30) multiple choice questions in Part A and FOUR (4) questions in Part B. ALL questions must be answered. Part A (Multiple choice): Students must answer questions 1 – 30 on the answer sheet provided.Use a black lead pencil No 2 to fill in completely the letter box corresponding to the most correct answer. To change your answer, erase completely and remark. There are no marks deducted for incorrect answers. Candidates are advised to show all workings in Part B clearly labelling them as such. This examination is worth 60% of the final assessment. Students must pass the final exam to pass the subject. INSTRUCTIONS TO INVIGILATORS: 1 QUESTION PAPER MUST NOT BE RETAINED BY THE CANDIDATE. 2. 3.STUDENT NAME: ____________________________________ STUDENT No: _________________ STUDENT SIGNATURE: _____________________________________________________________ MULTIPLE CHOICE (1 mark each) Record your answers in pencil on the General Purpose Answer Sheet provided. 1 Purchasing inventory for cash has the following dual effect on the accounting equation: A B C D 2 increases an asset and increases a liability increases an asset and increases another asset decreases an asset and increases owner's equity decreases an as set and increases an assetPurchasing office furniture partly for cash and partly on credit affects the accounting equation by: A B C D increasing an asset, increasing a liability and a decreasing an asset increasing an asset, decreasing a liability and decreasing an asset decreasing an asset, increasing a liability and increasing owner's equity decreasing an asset, decreasing a liability and decreasing owner's equity 3All of the following equations of the basic accounting equation are correct except: A B C D assets = liabilities + owner's equity economic resources = claims on economic resources assets – liabilities = owner's equity assets + owner's equity = liabilities 4 A business had assets of $260,000 and liabilities of $75,000. How much is its owner's equity? A B C D $0 $185,000 $335,000 $260,000 5 The business document that reports assets, liabilities and owner's equity is called the: A B C D financial statement transaction statement of financial position (balance sheet) statement of financial performance (profit and loss statement) 6 Terri operates a beauty salon. During the first month of operation Terri performed the following transactions: i ii iii iv v vi invested $2,000 in the business prepaid rent of $1000 purchased $1,500 of furniture on credit purchased $100 of supplies for cash paid $300 on the furniture purchased in iii purchased an antique mirror for $1,000, paying cash of $500 and putting $500 on credit. Using the accounting equation, the final balance on both sides is: A B C D 7 3,900 3,700 4,300 4,400Use the following information to calculate the balance in John's Capital account. Balance of accounts for John's Cleaning on 31 March Accounts Payable Accounts Receivable Cash at bank Equipment Supplies Bill Payable John, Capital A B C D $20,000 $17,500 $18,000 $15,000 $ 1,000 $ 1,500 $ 500 $20,000 $ 1,000 $ 4,000 ? 8 Under the cash basis of accounting: A B C D Net profit is the excess of cash inflows from revenue over cash outflows for expenses Revenue is recognized when goods are sold Expenses are recognized when costs are consumed B and C 3 Judy's Hairdressing Salon uses cash accounting. During 2005 the salon reported $41,000 in wages paid on the income statement. At year-end 2005 wages owing but unpaid were $2,400. If the salon changed to accrual accounting, how much would be reported as wages expense for 2005? A B C D $38,600 $41,000 $43,400 $42,600 10 Which of the following statements concerning accrual accounting is true? A B C D Net profit is the excess of cash inflows from revenue over cash outflows for expenses Revenue is recognised when earned and expenses when incurred.When there are credit transactions the accrual approach gives a better measure of economic performance than the cash approach B and C 11 Joe uses cleaning supplies on a daily basis. Under the accrual basis of accounting these supplies should be an expense of the period in which they are: A B C D Ordered Received Paid for Used 12 Prepaid i nsurance is reported as: A B C D An asset in the balance sheet A liability in the balance sheet An expense in the income statement B and C 13 Which of the following could be reported as a prepaid expense?A B C D A maintenance agreement paid in advance for the next two years Wages owing at the end of the period Rent collected in advance from tenants Interest income unpaid at the end of the period 14 According to an inventory count Cally Printing had office supplies amounting to $100 at year-end. It had $50 of supplies at the start of the year and had purchased $600 of supplies during the year. What was the supplies expense for the year? A B C D $650 $600 $550 $500 4 15 Which of the following statements relating to the Accumulated Depreciation account is correct? A B C D It normally is a balance on the left hand side of a T-account.It reflects the portion of the cost of an asset that has been assigned to expense since the item was purchased It provides information to users on the mark et value of assets It is classified as a liability in the balance sheet The following data relates to questions 16 to 18. Pam's Machine Hire purchased a machine for $6,300 on 1 July 2008. The machine had an estimated life of 7 years, at which time it was expected to have a sales value of $700. The straight-line method of depreciation was used. 16 What was the amount of depreciation charged as an expense on the machine by Pam's Machine Hire for year ended 30 June 2009?A B C D 17 $771 $800 $900 $1,600 What was the balance of the Accumulated Depreciation – Machine account in the books of Pam's Machine Hire at 30 June 2009 following the adjusting entry? A B C D $800 $1,600 $2,400 $2,700 18 What was the book value of the machine in the books of Pam's Machine Hire at 30 June 2009 following the adjusting entry? A B C D $5,600 $3,900 $5,400 $5,500 5 19 Tom purchased two vehicles for his business on 1 January 2009. These vehicles cost $50,000 each and have a useful life of 5 years wit h an expected residual of $20,000 each.The adjusting entry required for depreciation on the two vehicles on 30 June 2005 is: A B C D Increase Accumulated Depreciation $6,000; Increase Depreciation Expense $6,000 Increase Depreciation Expense $12,000; Decrease Accumulated Depreciation $12,000 Increase Accumulated Depreciation $12,000; Decrease Depreciation Expense $12,000 Increase Depreciation Expense $6,000; Decrease Accumulated Depreciation $6,000 20 Unearned revenue is an example of a(n): A B C D Accrual Liability Asset Expense 21 Rent collected from a tenant in advance is considered: A B C D Unearned Revenue Prepaid Expense A liability Both A and C 2 On 1 July 2009 Zoe's Bar & Bistro rented out part of its property at a rate of $12,000 per year. On that date, nine months rent was collected in advance and was recorded as an increase to a liability account. At 31 December 2009, (Zoe's year-end) which of the following adjusting entries should be made? A B C D Increase Cash, $6,000; Increase Rent Revenue, $6,000 Decrease Rent Revenue, $3,000; Increase Unearned Rent Revenue $3,000 Decrease Unearned Rent Revenue, $6,000; Increase Rent Revenue, $6,000 Increase Rent Receivable, $6,000; Increase Rent Revenue, $6,000 23Working capital is determined by A B C D subtracting total liabilities from total assets adding current liabilities to total assets subtracting current liabilities from current assets adding total liabilities to current assets 6 24 Decision-makers may use liquidity ratios to measure a company's financial flexibility. An example of a liquidity ratio would be the A B C D return on total assets current ratio gross profit ratio accounts receivable turnover The following information pertains to question 25. Maria's Coffee reported $56 000 for current assets and $10 500 for other assets. It also had $17 000 of current liabilities.Maria's quick assets totalled $22 000, and its long-term liabilities totalled $10 000. 25 Determine Maria's working capital A B C D 26 $5 000 $39 000 $56 500 $12 500 The following entry appeared in the general journal of the SoHo Realty Company: Office Supplies Cash Accounts Payable 2,500 500 2,000 Which of the following statements is not true about the transaction recorded in the journal entry above? A B C D SoHo's cash decreased by $500 Liabilities increased as a result of the transaction SoHo's signed a note as part of the transaction The asset, office supplies, increased as a result of the transaction 27 End of year records from Sally's Boutique show: $ Cash 20 Salaries Payable 10 Rent Expense 100 Interest Expense 50 Prepaid Rent 30 Salary Expense 20 Rent collected in advance 20 During the closing process the total debit to the Profit and Loss Summary account would be: A B C D $90 $100 $80 $170 28 Muffy Company reported the following for 2009 and 2010: Accounts receivable, 31 December, 2009 Accounts receivable, 31 December, 2010 Sales for 2010 $ 7 000 3 000 85 000 How much cash was collected from customers during 2010? A B C D $81 000 $85 000 $89 000 $75 000Use the following information to answer Questions 29 and 30 2010 $ 20 000 50 000 54 000 130 000 6 000 230 000 127 000 560 000 340 000 2009 $ 22 000 44 000 51 000 129 000 10 000 221 000 125 000 554 000 336 000 Cash at bank Marketable securities Accounts Receivable Inventory Prepaid expenses Plant and equipment Current liabilities Sales revenue (on account) Cost of goods sold 8 29 The current ratio for 2010 is: A B C D 2. 15:1 2. 05:1 1. 88:1 1. 75:1 30 Receivables turnover for 2010 is: A B C D 10. 4 times 21. 3 times 4. 10 times 10. 7 times 9 PART B: (ALL QUESTIONS TO BE ANSWERED) ANSWER QUESTION IN A NEW ANSWER BOOKLET.Question 1 Part A Recording transactions (20 marks) (10 marks) Matthew James Services Pty Ltd began a business consultancy service on 1 July 2010. The company uses a perpetual inventory system. The following transactions occurred during the first month of operations: July 2 Shareholders invested $46000 in the busine ss in exchange for shares in the company. 2 Paid $20000 for the first six month's rent. 2 Paid Local Energy Corp $300 as a deposit on electricity. 3 Purchased and installed shop fittings for a total cost of $21500 by issuing a cheque for $11500 and igning a commercial loan agreement for $10000. 4 Purchased supplies for $1580 4. Purchased $20000 worth of inventory for cash 6 Paid advertising expense of $1750. 16 Recorded sales for the first half of the month of $16480 in cash and $275 on account. Cost of inventory sold during the period was $7650. 20 Paid insurance expense for the first year of $1250. 23 Received a $50 payment from customers on account. 28 Paid salaries of $1500. 31 Recorded revenue for the second half of the month of $22729 in cash and $530 on account. Cost of inventory sold during the period was $10890. 1 Paid telephone account of $110 by cheque. Use the following account titles and numbers: Cash at Bank, 100; Accounts Receivable, 101; Supplies, 103; Inventory 104; Deposits, 105; Shop Fittings, 110; Loan Payable, 200; Share Capital, 300; Retained Profits, 310; Dividends, 320; Sales, 400; Cost of Goods Sold, 450 Rent expense, 500; Advertising expense, 501; Insurance expense, 502; Telephone expense, 503; Salary expense, 504. Required: 1. Prepare the general journal entries to record the above transactions. 10 Question 1 Part B Financial Statements (10 marks)The adjusted trial balance of Crossing Australia Limited at 30 April 2009, after all adjustments, is as follows: Crossing Australia Ltd Adjusted Trial Balance as at 30 April 2009 Account Cash at Bank Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation – equipment Building Accumulated Depreciation – building Land Accounts Payable Interest payable Wages payable Unearned Service revenue Bill payable, non-current Share capital Service Revenue Depreciation expense – equipment Depreciation expense – building Wages expense Interest expense I nsurance expense Electricity and gas expense Supplies expense Total Dr 1,370 43,740 3,690 2,290 63,930 28,430 74,330 18,260 20,000 19,550 2,280 830 3,660 69,900 64,200 98,550 6,900 3,710 60,310 5,370 8,170 4,970 6,880 305,660 Cr 305,660 Required: Prepare a classified Income Statement and a Balance Sheet for Crossing Australia Limited. 11 Question 2 ANSWER QUESTION IN A NEW ANSWER BOOKLET. Question 2 Part A Financial statement analysis (15 marks) (10 marks) The following information has been extracted from the financial statements and the notes of Softwoods Ltd. 010 Cash assets Marketable securities Receivables Inventories Prepaid expenses Property plant and equipment Current liabilities Credit sales Cost of Goods Sold Total liabilities Total assets Net profit $34 100 110 000 74 800 187 000 4 400 308 000 183 700 979 000 587 400 593 000 650 000 98 000 2009 $37 400 104 500 77 000 173 800 6 600 269 500 167 200 951 500 573 000 567 000 612 000 83 000 Receivables and inventories balances i n 2008 were the same as 2009. Required: Calculate the following for 2010 and 2009: 1. 2. 3. 4. 5. Current ratio Inventory turnover ratio Receivables turnover ratio Net profit ratio Debt to total assets ratio What conclusions can you come to in relation to Softwoods Ltd's liquidity, profitability and solvency? 12 Question 2 Part B Journalise adjusting entries (5 marks)The trial balance of Please-Pass-Me at 30 June 2010, the end of the financial year, is as follows: Pass-Me-Please Trial Balance as at 30 June 2010 Account Cash at Bank Accounts Receivable Supplies Furniture and fixtures Accumulated Depreciation furniture and fixtures Building Accumulated Depreciation building Accounts Payable Salary Payable Unearned Service revenue Capital Drawings Service Revenues Salary Expense Supplies Expense Depreciation Expense – furniture and fixtures Depreciation Expense – building Miscellaneous Expense Total Dr 198,000 370,000 6,000 100,000 40,000 250,000 130,000 380,000 45,000 29 3,000 65,000 286,000 172,000 Cr 13,000 1,174,000 1,174,000 Data needed for the adjusting entries include: a. b. c. d. e. f. Supplies on hand at year-end, $2,000 Depreciation on furniture and fixtures, $20,000 Depreciation on building, $10,000 Salaries owed but not yet paid, $5,000 Accrued service revenue, $12,000 Of the $45,000 balance of Unearned Service Revenue, $32,000 was earned during the current financial year. Required: Prepare the adjusting general journal entries. 13Question 3 ANSWER QUESTION IN A NEW ANSWER BOOKLET. Hardly Normal Ltd (15 marks) As at 30 June 2008 the company's cash account in its GL has a debit balance of $5,815. 30. The bank statement balance as at 30 June 2008 showed a balance of $7,075. 80 Cr The following additional information was noted: †¢ The bank collected a direct deposit of $1200 for Hardly Normal from a debtor and charged $10 for doing so. On 30 June the bank statement showed a debit entry of $550 for a dishonoured cheque deposited by hardl y Normal from IN Debt, a customer. The 30 June cash receipts of $1,819. 60 were not included in the bank deposits for June. They did not get processed until 1 July. Company cheque no. 480 issued to Joe Bloggs, a creditor, for $492 cleared the bank in June but it had been incorrectly recorded and posted in the company's records as $429. The bank service charge for June was $25. Interest of $48 was received. It had not been previously accrued for. Unpresented cheques at 30 June totalled $2,480. 10. †¢ †¢ †¢ †¢ †¢ †¢ Required 1. 2. Prepare the necessary adjusting entries to the company's GL as at 30 June 2008. Prepare the bank reconciliation statement as at 30 June 2008 (include workings for adjusting the GL). 14 Question 3 Part B Internal Control (5 marks) Fred Firkenstirker has worked for Derek Shonk Solicitors for several years. Fred hasn't taken a holiday in the last three years. One of Fred's primary duties is to open the mail and list the cheques rec eived.He also takes cash from clients when they leave. At times it is so hectic that Fred doesn't bother with giving clients a receipt for the cash paid on their accounts. He assures them he will see to it that they receive the proper credit. When the traffic is slow in the office Fred offers to help Mary post the payments received from clients to the accounts receivable ledger. She is always happy to receive his help, because he is a very conscientious worker. Required: Identify any principles of internal control that may be violated in this solicitor's office situation. 15 Question 4 Statement of Cash Flows (20 marks) ANSWER QUESTION IN A NEW ANSWER BOOKLET.Choice Brother Pty Limited Balance Sheet 30 June 2010 Current assets Cash at bank Accounts receivable Total current assets Non-current assets Property, plant and equipment: at cost Accumulated depreciation Total non-current assets Total assets Current liabilities Accounts payable Salaries payable Total liabilities NET ASSETS Ow ner's equity Share Capital Retained Profits TOTAL OWNER'S EQUITY 10,000 11,950 21,950 10,000 4,280 14,280 29,800 3,500 33,300 21,950 35,220 1,000 36,220 14,280 33,000 (17,000) 16,000 55,250 20,000 (8,000) 12,000 50,500 8,750 30,500 39,250 13,500 25,000 38,500 30 June 2009 Other information extracted from Choice Brothers Pty Limited Income Statement for the year ended 30 June 2010 as follows: Sales Revenue Gain on disposal of PPE Salaries Expense Other Expenses (ex. Dep. ) Net Profit Other information: †¢ 141,250 1,000 50,000 71,580 7,670 Equipment that originally cost the company $10,000 was sold during the year.The accumulated depreciated on the equipment sold was $4,000. Accounts payable balance relates to amounts owning that are classified under ‘Other Expenses' †¢ 16 Required 1. Calculate the following cash flows: a) receipts from customers b) payments to employees c) payments for other expenses d) payments for property, plant and equipment e) receipts from the s ale of property, plant and equipment (10 marks) 2. Prepare the company's Cash Flows Statement for the year ended 30 June 2010. (10 marks) 17 Indicative examination solutions Part A: Multiple Choice 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 D A D B C B C A C D D A A C B B A D A B D C C B B C D C B D 18PART B Question 1 Question 1 Part A Recording transactions Matthews James Services Pty Ltd General Journal Date 2010 2 Jul Account titles and explanation Cash Share Capital (Issued shares) Rent expense Cash (Paid first 6 months rent) Deposit Cash (Deposit on electricity) Post. Ref 100 300 Debit 46,000 46,000 Credit (20 marks) (10 marks) 2 Jul 500 100 20,000 20,000 2 Jul 105 100 300 300 3 Jul Shop Fittings 110 21,500 Loan Payable 200 10,000 Cash 100 11,500 (Purchased shop fittings paid part by cash and part covered by a loan agreement) Supplies Cash (Paid for supplies) Inventory Cash (Paid cash for inventory) Advertising Expense Cash (Paid advertisi ng expense) 103 100 1,580 1,580 4 Jul 4 Jul 104 100 20,000 20,000 6 Jul 01 100 1,750 1,750 16 Jul Cash 100 Accounts Receivable 101 Sales 400 Cost of Goods Sold 450 Inventory 104 (To record first half month sales) 20 Jul Insurance Expense Cash (Paid 1 year insurance policy) 502 100 16,480 275 16,755 7,650 7,650 1,250 1,250 19 23 Jul Cash 100 Accounts Receivable 101 (To record collection of accounts receivable) 28 Jul Salary Expense Cash (Paid salaries) 504 100 50 50 1,500 1,500 31 Jul Cash 100 Accounts Receivable 101 Sales 400 Cost of Goods Sold 450 Inventory 104 (To record second half month sales) 31 Jul Telephone expense Cash (Paid Telephone expense) 503 100 22,729 530 23,259 10,890 10,890 110 110 20 Question 1 Part BFinancial Statements Crossing Australia Ltd Income Statement For the Year Ended 30 April 2009 (10 marks) Revenues: Service revenue Expenses: Wage expense Interest expense Depreciation expense – equipment Supplies expense Insurance expense Electricity and gas exp ense Depreciation expense – building Total expenses Net profit $98,550 $60,310 8,170 6,900 6,880 5,370 4,970 3,710 96,310 $2,240 21 Question 1 Part B continued Crossing Australia Ltd Balance Sheet As at 30 April 2009 Assets Current Assets Cash at Bank Accounts Receivable Supplies Prepaid Insurance Total current assets Non-Current Assets Equipment Less: Acc. Depreciation Building Less: Acc.Depreciation Land Total Non-Current Assets TOTAL ASSETS Liabilities Current Liabilities Accounts Payable Interest Payable Wages Payable Unearned Service Revenue Total Current Liabilities Non-Current Liabilities Bill Payable TOTAL LIABILITIES NET ASSETS Owner’s Equity Share Capital Retained Profits OWNER’S EQUITY $ 1, 370 43,740 3, 690 2, 290 $ 51,090 $63,930 (28,430) 74,330 (18,260) $35,500 56,070 20,000 111,570 $162,660 $19,550 2,280 830 3,660 26,320 69,900 96,220 $66,440 64,200 2,240 $66,440 22 Question 2 Question 2 Part A Financial statement analysis (15 marks) (10 marks) Fo rmulae 1. Current ratio = Current assets/ Current liabilities 2. Stock turn (Inventory turnover) = COGS/ Average inventory 3. Debtors turn (Receivables turnover) = Net sales/ Average net receivables 4. Net profit ratio = net profit/net sales 5.Debt to total assets ratio = total liabilities/total assets Calculations 2010 Current assets: $34,100 + $110,000 + $74,800 + $187,000 + $4,400 = $410,300 2009 Current assets: $37,400 + $104,500 + $77,000 + $173,800 + $6,600 = $399,300 2010 Average inventory: ($187,000 + $173,800)/2 2009 Average inventory: $173, 800 * assumed 2008 and 2009 same balances 2010 Average receivables: ($74,800 + $77,000)/2 = $75,900 2009 Average receivables: $77,000 * assumed 2008 and 2009 same balances 1. 2. 3. 4. 5. Current ratio Stock turn Debtors turn Net profit Debt to assets 2010 410,300/183,700 = 2. 23 587,400/180,400 = 3. 26 979,000/75,900 = 12. 90 98,000/979,000 = 10% 593,000/650,000 = . 91 2009 399,300/167,200 = 2. 39 573,000/173,800 = 3. 1 951,500/77,000 = 12. 35 83,000/951,500 = 8. 7% 567,000/612,000 = . 92 Liquidity – Although it has declined slightly in 2004, Softwoods is financially sound in the short term with more than $2 in current assets to meet every $1 in current liabilities Profitability – Net profit ratio has improved marginally in 2004 with Softwoods able turning 10c of every $1 of sales into profit. For a complete picture however the ratio would need to be compared to industry. Softwoods is collecting its debtors balances at the rate of more than 12 times per year and therefore slightly better than once a month. Stock turnover however is rather slow at just over three times per year.Of course the nature of the industry would need to be considered to assess whether this level of turnover was within expectations. Solvency – Softwoods is carrying a high level of long term debt with barely enough assets to cover liabilities. This raises some concern about their long term viability 23 Question 2 Part B J ournalising adjusting entries Pass-Me-Please General Journal 30 June 2010 (5 marks) a) Dr Supplies Expense Cr Supplies b) Dr Depreciation Expense Cr Acc Depreciation (F&F) c) Dr Depreciation Expense Cr Acc Depreciation (Building) d) Dr Salaries Expense Cr Salary Payable e) Dr Accounts Receivable Cr Service Revenues f) Dr Unearned Service Revenue Cr Service Revenues 4,000 4,000 20,000 20,000 10,000 10,000 5,000 5,000 12,000 12,000 32,000 32,000 24Question 3 Question 3 Part A Date Bank reconciliation Debit (15 marks) (10 marks) Credit Account Titles and Explanation June 30 Cash at Bank Bank Charges Accounts Receivable 30 Accounts Receivable – IN Debt Cash at Bank 30 Accounts Payable – Joe Bloggs Cash at Bank 30 Bank Charges Cash at Bank 30 Cash at Bank Interest Revenue 1,190 10 1,200 550 550 63 63 25 25 48 48 (1) Original Cash at Bank account balance Add: Interest Collection of note receivable ($1,200 less collection fee $10) Less: Dishonoured cheque Error in recording c heque no. 2480 Bank service charge Adjusted Cash at Bank account balance $5,815. 30 48. 00 1,190. 00 ($550. 00) (63. 00) (25. 0) 1,238. 00 7,053. 30 (638. 00) $6,415. 30 Hardly Normal Limited Bank Reconciliation Statement As at 30 June 2007 Balance as per bank statement Add: Outstanding deposits Less: Unpresented cheques Balance as per Cash at Bank Account (1) Workings $7,075. 80 1,819. 60 8,895. 40 (2,480. 10) $6,415. 30 25 Question 3 Part B Internal Control (5 marks) This may not be an exhaustive list. Additional control issues identified must actually link to the scenario provided in the question. Violations: 1. It is Mary's responsibility to post payments to patient accounts. In allowing Fred to assist her, the establishment of responsibility principle is violated. 2.Although it appears to be a small office, it is not appropriate that Fred opens the mail, receives and records cash receipts from clients, and also appears to have custody of cash. This situation violates the segreg ation of duties principle. By posting to clients' accounts it would be possible to post credits to patient accounts and pocket the cash. 3. The documentation principle is violated when clients are not given cash receipts. Although many professional offices do not have cash registers, computerised or manual receipts are customary and necessary. 4. Independent internal verification is also being violated. There is no independent counting of the cash and comparison to total receipts. 5. Other controls are being violated. There is no mention of Fred being bonded. Also, personnel should be required to take olidays to increase the likelihood of fraud being detected. 26 Question 4 Required 1 Statement of Cash Flows (20 marks) Receipts from customers = Sales revenue + opening accounts receivable – closing accounts receivable = 141,250 + 25,000 – 30,500 = 135,750 ? Payments to employees = salaries expense + opening salaries payable – closing salaries payable = 50,000 + 1 ,000 – 3,500 = 47,500 ? Payments for other operating expenses = other operating expenses + opening accounts payable – closing accounts payable = 71,580 + 35,220 – 29,800 = 77,000 ? Payment for purchases of PPE = increase in cost value of PPE + cost value of PPE sold = 13,000 + 10,000 = 23,000 ?Receipts from sale of PPE (is a two step process) = Original cost of assets – accumulated depreciation = carrying value of asset sold = 10,000 – 4,000 = 6,000 Carrying value of asset sold + profit on disposal (OR less loss on disposal) = 6,000 + 1,000 = 7,000 Required 2 Choice Brothers Pty Limited Cash Flows Statement (Partial) For the Year Ended 30 June 2010 Cash flows from operating activities $ Cash collections: From customers Cash payments: To employees For other operating expenses Net cash generated by operating activities Cash flows from investing activities Cash collections: From sale of PPE Cash payments: For purchase of PPE Net cash generated by inve sting activities Net movement in cash Opening balance in cash 1 July 2009 Closing balance in cash 30 June 2010 135,750 (47,500) (77,000) 11,250 ? 7,000 (23,000) (16,000) (4,750) 13,500 8,750 27 28

Policing of Industrial Action in Australia Essay

Throughout history, protests in Australian have been controlled in many different ways by respective police forces. History suggests that the police in industrial disputes in Australia are not politically neutral and consistently take the side of the employer and the government. This will be critically accessed and examples will be looked at to support the fact that while traditionally police have taken the side of employers in today’s modern world the police are acting more and more as neutral bodies in industrial disputes by keeping the peace. First, the Clunes riot will be looked at in which we will see an obvious side with the employer also seen in the 1928 waterfront dispute, which will follow. The APPM dispute will then be looked at followed by the 1998 waterfront dispute and it will be seen that policing of industrial disorder has in fact changed and policed are acting more as neutral peacekeepers. The role the police in controlling unlawful behaivour on a picket line has never has been clearly defined. For the same reason, which makes courts reluctant to interfere with industrial disputes the police, have been reluctant to appear to be siding with one side or the other even in circumstances of clearly unlawful behaivour. (Willis 2000:133) In December 1873 however, armed police intervened in an industrial dispute at Lothair Mine Clunes to assist in breaking the strike. The miners had gone on strike for improved wages and working conditions. All work at the mine had stopped for fourteen weeks and the mine directors too action to break the strike by introducing Chinese labour. On December 9, five coaches loaded with Chinese miners traveled from Ballarat to Clunes with an escort of sixteen armed police (Haldane 1995:76). The convoy was met by two thousand protestors who had â€Å"erected barricades and armed themselves with brickbats†. What followed was an assault on many of the Chinese strikebreakers and a number of police officers. (Haldane 1995:76) It was later argued by the Ballarat courier (cited in Baker 1999C:5) that the Lothair directors alone should have been responsible for conveying the Chinese and should not have involved the police. According to the Ballarat Courier, Chief Commissioner Standish of the Melbourne Club was too close with the Government and the directors of company, which resulted in the use of police for the Lothair mines needs. (Ballarat Courier cited in Baker 1999C:5) The Herald (cited in Baker 2001A:28) claimed, â€Å"The duty of police is to preserve the peace and not to provoke a breach of it†. However, the police at Clunes â€Å"no only escorted the foreigners but sought to force a way for them†. The Herald argued police as spectators â€Å"are instructed under no circumstances whatsoever to appear as partisans in strikes and are told not to interfere on one side or the other until a breach of the peace is committed.† (Baker 2001A:28) In the Clunes strikes, this was definitely not the case. The Herald (cited in Baker 2001A:28) maintains that the â€Å"great mistake† of the police was they â€Å"took the law into their own hands and sought to force the men off the road† and the police should merely have used the law to punish those offenders who had placed an obstruction on the public highway. As it can be seen in the Clunes case, the police were not politically neutral and did take the side of the employer and government. This was a result of the police commissioner rumored to be in cohorts with the government and the Lothian mines themselves. An instance similar to that of the Clunes strikes was the 1928 wharf disputes. In 1928, an award was imposed by the government favourable to the industrial policy of the Federal Government but not to the workers consequently the Waterside Workers’ Federation (WWF) rejected it. By 11 September, ninety ships around the major ports lay idle. Victorian Labor Premier Hogan promised that his government â€Å"would provide every Protection† to â€Å"volunteer† workers (Baker 1999C:9). To accommodate this one hundred and fifty extra police from the country were stationed at the waterfront. (Baker 1999C:10) On 2 November, special trains transporting volunteers from Flinders Street to Station Pier, Port Melbourne, were blocked by sleepers and metal bars and objects with 2000 angry unionists waiting for their arrival. What ensued was a brutal dispute between unions and police. (Baker 1999C:10) James Morris, a unionist, persuaded the strikers to leave the pier to avoid clashes but Sub-Inspector Mossop â€Å"struck him time and time again†. Most watersiders had left the pier â€Å"but the police viciously attacked the stragglers with batons and boots†. (Age cited in Baker 1999C:10) Some of the crowd started to throw stones and police retaliated by firing into the crowd. (Baker 1999C:10). Allan Whittaker and two wounded watersiders were been shot in the back and Whittaker died because of a bullet wound to the neck inflicted by police. (Baker 1999C:11). The actions of the police that day received full government support, which meant that the actions never received any official scrutiny. (Baker 1999C:12) As it can be seen in the case of the 1928 waterfront dispute, the police were used by the government and employers to accomplish the breaking up of the dispute. This was seen with the commendation of the police actions by the government and no enquiry into police actions even after a fatality had occurred. Traditionally, as it has been seen in the Clunes riots and the 1928 waterfront dispute Australian police have readily complied in an aggressive and forceful manner to employer demands for police intervention in order to facilitate access to workplaces. Police actions have usually been â€Å"swift, decisive, uncompromising and ruthless† (Baker 1999A:40). This however was not the case at the APPM dispute and during the 1998 Waterfront. Associated Pulp and Paper Mill (APPM) dominated the industrial city of Burnie in 1992 in northwest Tasmania and was the districts largest employer of 1100 people. APPM because of a declining pulp and paper industry was taken over by North Broken Hill holding Ltd (NBH) in 1984 with its headquarters and powerbrokers mainly in Melbourne. (Baker 2002:6) Restructuring had been occurring since 1989 and for North Broken Hill-Peko, the Burnie workforce appeared too comfortable and was restructuring too slowly. (Baker 2001B:65) A dispute enthused after the directors enforced a non-union policy among other things in dealing with the workers. The police at Burnie under the direction by two senior officers Inspector Fox and Senior Sergeant Timmerman were determined to remain neutral about the dispute but this was perceived by the company as â€Å"passive and unacceptable:† (Baker 2001B:66). Fox saw his duty as foremost one of â€Å"preserving the peace in the Burnie district†. He publicly stated that his intention was to â€Å"intervene only when a disobedience of state laws made it necessary†. The Fox philosophy of policing remained consistent throughout the dispute, his believed that no industrial dispute is really a police matter. For two months, the Burnie police maintained the peace. (Baker 2001B:67) Police previously had willingly smashed pickets for NBH in Pilbara in 1986 but in the case of the APPM dispute, they took a very different approach. APPM’s industrial strategist John Guest described the police action at Burnie as weak. (Baker 2002: 9). Police resistance remove the picketers was a major obstacle to NBH-Peko reforms. Baker (2002:10) states that by failing to break the picket, police were giving â€Å"tacit support and pseudo legitimacy to union rights to organise and maintain a 24-hour picket around the mills six and a half kilometer perimeter†. On the 23 May the APPM management, in an unprecedented move served a writ of mandamus on the Tasmanian Police Commissioner. APPM management were angry that police had neglected the company’s business interests and claimed that police failed to protect public property to and to help workers who wished to go about their normal daily business. (Baker 2002:10). Forty-one people were arrested in a day of violent clashes between police and picketers on the day after Wright handed down the judgment that required the police to take action. (Collins cited in Baker 1999B:127). Baker (1999B:127) states, â€Å"The general expectation of many employers is that police will react if necessary, forcefully and repressively in order to clear picket lines†. North Broken Hill-Peko was obviously acting under this expectation when it demanded that the police break the picket lines during the APPM dispute and when this did not happen sourced alternative means to get the job done (Baker 1999B:127) As it can be seen with the APPM dispute the police were not on the side of the employer or the government, instead they supported the union in their peaceful demonstration against the APPM. This can be seen with the obvious criticism of police by the employers at APPM and the admiration of the union demonstrators. Even though the police did eventually interfere in the dispute it was as a result of a court injunction and it can be argued that if the injunction was not served the police would have probably not have interfered. It should be noted that even after the police interfered they were still respected by the media and union officials, which has not been the case in previous disputes. It was obviously seen the police were acting out of their own control in the matter in question. A similar example of non-intervention policing was seen during the Waterfront dispute between Patrick’s Stevedoring and the Maritime Union of Australia (MUA) .Police cooperation with the MUA started at the State Police Commissioner’s annual conference in Melbourne. Invoking police discretion the police commissioners advocated to all ranks that the low-key non-confrontational approach instead of aggressive and belligerent tactics. â€Å"Physical contact of the wharves is likely to lead to violence and perhaps serious injury to participants and police† and thus it was desired to be avoided at all costs. (Baker 1999B:137) After the Commissioner’s communiquà ¯Ã‚ ¿Ã‚ ½, there was no further attempt by police to remove picket lines around Australian ports. (Baker 1999B:137) In the maritime dispute, police command hierarchies ignored and even ignored requests from employers and the Prime Minister to take action against the MUA pickets. (Baker 1999A:40). The Australian Federal Police also declared that its members would refuse government directions to force them to act as strikebreakers on the waterfront and they would only act to keep the peace and maintain order. (Baker 2000:33) Patrick’s Chairman Chris Corrigan scorned the Police’s â€Å"inaction in the face of illegal community protest and time delaying†. (Speech 16 March 1999 cited in Baker 1999A:47). Corrigan like NBH appeared to have had the traditional assumption that if the employer demands the police intervention to clear passage that police will naturally agree without consideration of the consequences (Baker 1999A:47). Unlike the suppression of the stevedores in 1928 however, during the 1998 waterfront dispute the police were praised by union officials but criticised by the employer. Victorian Police Commissioner Comrie refused to be pushed into using excessive force. He criticised Corrigan’s view of the force and said â€Å"Business people and others should stick to their business and leader the policing strategies to us (Courier Mail cited in Baker 1999B:134). Patrick’s ultimately blamed their eventual defeat on the pickets and on police forces, which, they cla imed, had been too passive in response to picketers (McConville 2000:399) Ultimately, the negotiations between the protestors and unions compromised the traditional police culture, which meant that the employer merely needed to contact police who would clear the pickets by either persuasion or force. (Baker 1999A:46). Hubbard (2000:141) there was a determination of operational command to be seen as independent of the government. As it can be seen in the case of the waterfront dispute, the police were not on side with the employers and government and were instead bipartisan observers of the dispute and keepers of the peace. In this case, police repeatedly ignored requests from both Patrick’s and the Howard government to intervene in the dispute this may possibly have been a result of a determination to be seen as independent of the government. The bipartisan role of the police was also seen with the criticism by the employers and not by the union officials, which in past has been the case. It has been seen; historically the policing of industrial disputes has not been politically neutral as the police consistently took the side of the employer and government. This was seen with the strike at Clunes where albeit unsuccessfully the police tried to assist the employer by escorting strikebreakers into the town of Clunes. This was clearly a side with the employer. It was also seen with the 1928 wharf dispute when the aggressive and fatal actions of the police to break up the dispute was condemned by the unions and supported by the government wholeheartedly. However, in today’s modern society the policing of industrial disputes politically neutral and do not consistently take the side of employers and the government. This was seen with the APPM dispute where police tried to stay neutral in the disorder and accommodate the peaceful protest but were ultimately ordered by a court injunction to take action against the strikers. The political neutrality was also seen with the 1998 Waterfront Dispute where police were strictly against interfering even after numerous requests by government and the employer and in the end, the high court ruled in favour of the union members. Traditionally police have sided with government and the employer but as we are moving into more modern times the police force are becoming more neutral in industrial disputes only intervening when a clear breach of law had ensued. References Baker. D (1999A), Avoiding war on the wharves: Is the non-confrontational policing of major industrial disputes here to stay?, International Employment Relations Review Vol.5 No.2 p39-62 Baker. D (1999B), Trade unionism and the policing accord: control and self-regulation of picketing during the 1998 Maritime dispute, Labour and Industry Vol.9 No.3 April 1999 p123-144 Baker. D (1999C) Barricades and Batons: A Historical Perspective of the Policing of Major Industrial Disorder in Australia, Australian Institute of Criminology December 1999 Baker. D (2000) The Evolving Paradox of Police Unionism: Employees or Officers, in Trade unions 2000: Retrospect and prospect, National Key centre in Industrial relations Monash University Baker. D (2001A), Policing the 1873 Lothair mines dispute at Clunes in â€Å"Work-organisation-struggle Australian Society for the study of Labour History, Canberra Regional Branch, p26-33 Baker. D (2001B) The Fusion of Picketing, Policing and Public Order Theory within the Industrial Relations Context of the 1992 APPM Dispute. Australian Bulletin of Labor Vol.27 No.1 March Baker. D (2002), Changing Australian Prototype of Policing, Pickets, and Public Order, International Journal of Comparative and Applied Criminal Justice Vol.26 No.1 2002 p1-28 Haldane. R (1995) The Peoples Force, A History of the Victoria Police, 2nd ed, Melbourne University Press Carlton South Vic Hubbard. L (2000) The MUA Dispute: Turning Industrial Relations into Community Relations, Just Policy Advocacy and Social Action September 2000 Mcconville. C (2000) The Australian Waterfront Dispute 1998, Politics & Society, Vol. 28 No. 3, September 2000 393-412 Sage Publications, Inc. Willis. J (2000) Is this the end of the Line? A review of picketing in the new millennium, AMPIJ Wiseman, J (1998), Here to stay? The 1997-1998 Australian waterfront dispute and its implications†, Labour and Industry Vol.9 No.1 August 1998