Accounting For Proceeds From The Issuance Of Convertible...

1.The differences in accounting for proceeds from the issuance of convertible bonds and of debt instruments with separate warrants to purchase common stock. Convertible debts are long-term securities which can be converted into issuer s stock options at a specified conversion ratio, if the debt-holder wants to exercise them. Convertibles include bonds and preferred shares, but most commonly take the form of bonds. Convertible bonds are a type of compound financial instrument with characteristics of both liability and equity. Convertibles are appealing to investors who are looking for an investment with greater growth potential than that offered by a traditional bond. By purchasing a convertible bond, the investor can still receive†¦show more content†¦Convertible debt and debt with stock warrants differ in that: (1) if the market price of the stock increases sufficiently, the issuer can force conversion of convertible debt into common stock by calling the issue for redemption, but the issuer cannot force exercise of the warrants; (2) convertible debt may be essentially debt, whereas debt with stock warrants is debt with the additional right to acquire equity; and (3) the conversion option and the convertible debt are inseparable and, in the absence of separate transferability, do not have separate values established in the market; whereas debt with detachable stock warrants can be separated into debt and the right to purchase stock, each having separate values in the market. When the debt instrument and the option to acquire common stock are inseparable, as in the case of convertible bonds, the entire proceeds of the bond issue are allocated to the debt and the related premium or discount accounts. When the debt and the warrants are separable, the proceeds of their sale are allocated between them. The basis of allocation is their relative fair values. As a practical matter, these relative values are usually determined by reference to the price in the open market. The portion of the proceeds assigned to the warrants are accounted for as paid-in capital. The result may be that the debt is issued at a reduced premium or at aShow MoreRelatedIntermediate Accounting17109 Words   |  69 PagesVisit Free Slides and Ebooks : http://downloadslide.blogspot.com CHAPTER 16 Dilutive Securities and Earnings Per Share ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Convertible debt and preference shares. Warrants and debt. Share options, restricted share. Earnings Per Share (EPS)—terminology. EPS—Determining potentially dilutive securities. EPS—Treasury share method. EPS—Weightedaverage computation. EPS—General objectives. EPS—Comprehensive calculations. EPS—Contingent shares. ConvergenceRead MoreQuestions and Answers on Share-based Compensation and Earnings per Share35450 Words   |  142 Pagesï » ¿Chapter 19 Share-Based Compensation and Earnings per Share    True / False Questions    1. GAAP requires using intrinsic value accounting for employee stock options.      True  Ã‚  Ã‚  Ã‚  False    2. If previous experience indicates that a material number of stock options will be forfeited before they vest, the fair value estimate of the options on the grant date should be adjusted to reflect that expectation.      True  Ã‚  Ã‚  Ã‚  False    3. Compensation expense must be adjusted during the service period to reflect changesRead MoreChap14 Intermediate Accounting Ii22306 Words   |  90 PagesCHAPTER 14 Long-Term Liabilities ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. Long-term liability; classification; definitions. Issuance of bonds; types of bonds. Premium and discount; amortization schedules. Questions 1, 10, 14, 20, 23, 24, 25 2, 3, 4, 9, 10, 11 5, 6, 7, 8, 11 1, 2, 3, 4, 5, 6, 7 3, 4, 6, 7, 8, 10 Brief Exercises Exercises 1, 2 Problems 10, 11 Concepts for Analysis 1, 2, 3 2. 3, 4, 5, 6, 7, 8, 9, 10, 11 4, 5, 6, 7, 8, 9, 10, 11, 13, 14, 15 12, 13, 14, 15 16, 17Read MoreAccounting Terminology Guide17204 Words   |  69 PagesAccounting  Terminology  Guide   A  |  B  |  C  |  D  |  E  |  F  | G  |  H  |  I  |  J  |  K  |  L  |  M  |  N  | O  |  P  |  Q  |  R  |  S  |  T  |  U  |  V  | W  |  Y  |  Z   The  New  York  State  Society  of  CPAs  (NYSSCPA)  General  Committee  on  Public  Relations  has   prepared  this  glossary  as  an  educational  tool  for  journalists  who  report  on  and  interpret  financial   information.   How  to  Use  this  Guide   To  jump  to  a  letter  in  the  alphabet,  click  the  letter  at  the  top.   When  you  see  Ã¢â‚¬Å"Top  of  Page†,  click  the  link   and  it  will  bring  you  here.   CapiRead MoreSimilarities and Differences. a Comparison of Ifrs and Us Gaap33264 Words   |  134 PagesIFRS technical publications IFRS Manual of Accounting 2008 Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples, extracts from company reports and model financial statements. IFRS News Monthly newsletter focusing on the business implications of the IASBs proposals and new standards. Acquisitions – Accounting and transparency under IFRS 3 Assesses the impactRead MoreCitibank Performance Evaluation Case Study37733 Words   |  151 Pageswhich reference should be made. In compliance with European Regulation no. 1606 of July 19, 2002, starting from 2005 the Fiat Group has adopted International Financial Reporting Standards (â€Å"IFRS†) issued by the International Accounting Standards Board (â€Å"IASB†) in the preparation of its consolidated financial statements. On the basis of national laws implementing that Regulation, starting from 2006 the Parent Company Fiat S.p.A. is presenting its financial statements in accordance with IFRS, whichRead MoreInstructor’s Manual Fundamentals of Financial Management60779 Words   |  244 Pagessection of the book deals with the more specialized topics of: convertibles, exchangeables, and warrants; mergers and other forms of corporate restructuring; and international financial management. While the book may be used without any formal prerequisites, often the student will have had an introductory course in accounting and economics (and perhaps a course in statistics). Completion of these courses allows the instructor to proceed more rapidly over financial analysis, capital budgeting, andRead MoreInternational Financial Statement Analysis Workbook51873 Words   |  208 Pagesequity) in evaluating a company’s performance and ï ¬ nancial position. 3 4 Learning Outcomes, Summary Overview, and Problems †¢ Discuss the importance of ï ¬ nancial statement notes and supplementary information (including disclosures of accounting methods, estimates, and assumptions) and management’s discussion and analysis. †¢ Discuss the objective of audits of ï ¬ nancial statements, the types of audit reports, and the importance of effective internal controls. †¢ Identify and explain informationRead MoreIfrs Compared to Us Gaap209956 Words   |  840 Pageschanging environment in the world of accounting and financial reporting. Good progress has been made towards the establishment of a single set of high quality, globally accepted accounting standards - but we have not yet achieved that goal. However, we must also be careful in defining what our ultimate goal is. Is it convergence of U.S. Generally Accepted Accounting Principles (U.S. GAAP) to International Financial Reporting Standards (IFRSs), or conversion from U.S. GAAP to IFRSs? These are two differentRead MoreBodie, Kan e, Marcus Study Guide Essay40928 Words   |  164 Pagesinvestment companies. In this chapter the student is introduced to the general concept of investing, which is to forego consumption today so that future consumption can be preserved and hopefully increased in the future. Real assets are differentiated from financial assets, and the major categories of financial assets are defined. The risk/return tradeoff, the concept of efficient markets and current trends in the markets are introduced. The role of financial intermediaries and in particular, investment

Essay On Mass Media - 1277 Words

Delores Alston HUM/186 September 25, 2017 Allyson Wells INTRODUCTION Mass Media reaches a large part of our audiences today, whether it be from the movies, advertising, the internet, newspapers, magazines, twitter, you tube, Instagram, Facebook and so forth and because of this it can affect how we think and believe, both personally and as a society. Today, I will address three specific areas that product mass media channels have been used and has made a difference, either to me personally, or in society in general. A biography of D. W. Griffith, film director of â€Å"The Birth of a Nation.† The channel of mass media is PBS or specifically, American Masters. 1. In what way did your example shape, change, or reinforce†¦show more content†¦So yes, it did, and still can shape and change, the part of our society that has turned against such hatred. These days, it only needs a spark. The second choice is â€Å"Empire† a television series that plays weekly. The product mass media channel is, twitter, Facebook, and Instagram and that is due to people wanting to be a part of the action. Because the networks are creating more shows where you can use your DVR viewing, this can mean the difference between 100 episodes to 10 for social media. 1. In what way did your example shape, change, or reinforce your own cultural values? This was a change in my cultural values, Empire has a lot of sexual issues in their episodes and It doesn’t portray who or what I stand for, therefore it made me feel like I must explain myself, or express my values. If you read some of the responses on twitter and face book, it can get nasty and yet, not all responses are bad, it’s just the language they can use on these channels. 2. In what ways do you think they shape, change, or reinforce the cultural values of our society in general. It’s obvious that it has changed how society use to be. When there wasn’t anyone of these outlets, society tried to watch what they said, and how they said it, but now, when you have a channel where you can freely express and show your other side, it has become a welcome mat for a group in society that doesn’t see the wrong in what they say or do. The third choice is Dancing with the Stars, a show that comesShow MoreRelatedMass Media Essay720 Words   |  3 Pages Mass Media: Development and Literacy Assignment Emily Lewis Horne University of Phoenix HUM 186 October 30, 2017 The Major Developments of the Mass Media In the textbook, Media and Culture: Mass Communication in a Digital Age, written by Richard Campbell, it talks about wat mass media is and the mass media developments. It said, â€Å"The mass media are the cultural industries—the channels of communication—that produce and distribute songs, novels, TV shows, news- papers, movies, video gamesRead MoreMass Media Essay1114 Words   |  5 PagesMass media has been around for decades and it has grown more rapidly as technology advances. It started with telegraphs and eventually turned into televisions, newspapers, cell phones, magazines, and the internet. The purpose of mass media is to provide news/information, education, and entertainment. With these purposes, comes the influence of all the information we are exposed to. Most might say that mass media has had a positive impact on society as it’s made communication and information easilyRead MoreMass Media Essay827 Words   |  4 PagesUnderstanding the media and w hat media literacy entails is an important trait that everybody should learn. There were a few developments in the evolution of mass media that took place in the past century. Mass communication first started in the earliest of society which started the written and oral communication era. In this time information was passed down through oral traditions by teachers or story-tellers. As time passed and more stories were told the alphabet and written word finally were createdRead More Mass Media Essay1714 Words   |  7 PagesMass Media Have you ever had an original thought? Why do we dress the way we do, watch what we watch or even live the way we do. Through our means of entertainment, it is almost a guide in how one should live their life. With the technology we have in our world we are persuaded to believe what is right and what is wrong. Although we create our own world, our thoughts were imposed upon us since the day we are born. â€Å"What if the world is some kind of show. What if we are only talents assembledRead MoreMass Media Essay892 Words   |  4 Pages Mass Media: Development and Literacy Option A HUM/186 Nichole LeBlanc 12/04/2017 This week we learned about the different types of mass media and the formation of them. We were given insight into how much the media has changed over time and how it affects our daily lives. Over the course of history, there has been many types of media that have come about. In the last century, some of the major developments in the evolution of mass media wereRead MoreEssay On Mass Media777 Words   |  4 PagesAhsha Rolle 8/28/2017 HUM/186 Allyson Wells Mass Media: Development and Literacy Assignment What were the major developments in the evolution of mass media during the last century? In the 19th and early 20th centuries, Americans received their news through newspapers and magazines. Television journalism has just taken over in the last 50 years. Today, the internet makes information and news available at the click of a button. The internet also plays a role in politics, and candidatesRead MoreMass Media Essay1172 Words   |  5 Pagesof the police department would be eliminated, but due to a common council comprised of only one black, and very conservative reflecting the fear of the still majority white communities played on reports of crime exacerbated by the main stream news media, intensified enforce and repression of the black community (Elkins qtd. in Stone 107 Widick 153-156). One notorious element of the police department, that is still talked about today, is the â€Å"Big Four,† a patrol unit consisting of four large whiteRead MoreMass Media Essay739 Words   |  3 Pages Mass Media: Development and Literacy Alex Mitchell HUM/186 September 25,2017 Allyson Wells Mass Media: Development and Literacy Mass media has come a long way the past century. What started as books, newspapers, and magazines being the only way to receive any news or messages, has developed into much more than that now. The major developments in the evolution of mass media during the last century have literally changed our world and the way we get our information. These developmentsRead MoreEssay on Mass Media1405 Words   |  6 Pages1. There are different forms of social media, each with a primary purpose. For example: Bloggs: Is web site base with no online membership. Internet users post short articles, and press releases. This media is capable of reaching large audiences through texting, Video images, and links to other related media. Social Net Working Sites: yet another popular virtual community, such as, My Space, and Face book. Both sites can be used to upload pictures, videos, post messages, and create a personalRead MoreEssay on Mass Media2735 Words   |  11 PagesMass Media is a major part of the everyday lives of American citizens. Mass media provides the public the means for obtaining information, and knowledge about various aspects of life such as the economy, foreign affairs, weather, entertainment, crimes, and last but not least, politics. †The media are key institutions in our society. They affect our culture, our buying habits, and our politics. They are affected in turn by changes in our beliefs, tastes, interests and behavior†(Biagi, 11). The media

School Counseling Free Essays

Which is the most difficult part being a school counselor? After I read the ASCA Model on page 9 of textbook, I knew the leadership, advocacy, teaming and collaboration and systemic change are all what school counselors should focus on. I also learned that school counseling is a profession that focuses on the relations and interactions between students and their school environment with the purpose of reducing the barriers in order to help students to success. In my opinion, the team-member and collaborator is the most challenging for a school counselor in an urban school setting. We will write a custom essay sample on School Counseling or any similar topic only for you Order Now Because as an effective team-member and collaborator, school counselor work with teachers, administrators and other school personnel to make sure that each student succeeds. However, sometimes working with other school setting educators is not very easy. For example, some teachers do not like to follow the advices from counselors, they believe that their ways are perfect. Hence, they do not want to hear the voice from counselors. I understand everybody has different ideas, but I also believe that our students will get benefits if we can work together as a team. We share our opinions and hear everyone’s advice. Because our goals are same, we all hope each student succeeds. Even though the coloration is challenging and difficult, we still need to do it with our efforts. What the elements for school counseling as a profession? Threatened by who? From the framework for a school counseling program, there are four elements of school counseling of a profession, foundation, delivery system, management system, and accountability. On the page 9 of the textbook, foundation includes beliefs and philosophy, mission statement, ASCA national standards. Delivery system includes school guidance curriculum, individual student planning, responsive services and system support. Management system includes agreements, advisory council, use of date, use of time and calendars. The last one, accountability includes results reports, school counselor performance standards and program audit. I think school counseling profession may be threatened by other educators, like teachers, principals and other administrators. Sometimes school counselors cannot get enough support for a new idea, some changes cannot get approval by high level administrators or supervisors. From the supporting articles, we have to get more effective data to prove our idea is right. Being a counselor, we must do more research in order to get sufficient evidence if we want to persuade teachers or other educators to accept our changes or new ideas. Because counselors are not in the classroom, no direct relationship with students likes teachers. Hence, our advice or new idea is not easy to be accepted by teachers. For dealing with these difficulties, the most effective way is research! Using data to speak! Compare the traditional and contemporary model? The most recognizable models for school counseling focused on the â€Å" three Cs† of school counseling: counseling, consultation, and coordination. These three elements are all what traditional model has. However, as school counseling system was improved and developed in today’s world. The contemporary model still includes counseling and coordination as well as leadership, advocacy, collaboration and teaming, and assessment and use of data. From the ASCA National Model, the skills of leadership, advocacy, and collaboration and teaming are emphasized as very important and essential elements of being a school counselor. And it also needs efforts to improve systemic change. Comparing with the contemporary model of school counseling, the traditional model just has three basic elements. For the contemporary model, more positions and skills were involved for school counselors. School counselors spend more time to develop and maintain relationships with students, teachers, parents, administrators, and community resource educators. As the changes from traditional model to contemporary model, leadership becomes an important role in our school counseling. According to Philiips, leadership involves influencing others to create a shared commitment to a common purpose. Then, the other new model element advocacy is also effective, advocates in schools work to reduce barriers that lead to achievement gaps between poor and minority students and their more advantaged peers. Our end goals are all making students to be successful. After that, collaboration and teaming part is difficult but necessary. It is an essential process for promoting systemic change. As our last week discussion, we all noticed the power of assessment and use of data. We need to do effective research in order to support our new ideas and changes. Without doubts, data use is also a bright improvement of being one of the new elements for school counseling. After knowing the differences between traditional and contemporary model, we can see that school counseling system is really on the right track to move. More useful skills came out in order to promoting student achievement. For Comprehensive School Counseling Progams, Describe, compare, and contrast the Missouri Model and the ASCA Model. Are these models relevant and/or realistic for school counselors in urban schools? After reading the chapter four, it is good to know a new model of school counseling program. The comprehensive guidance program model is also known as the Missouri model in 1917. In this model, it includes self-knowledge and interpersonal skills, life roles, settings, and events, and life career planning. It also offers three elements and four components. The elements include the content of the program, the organizational framework, and resources. Four components include guidance curriculum, individual planning, responsive services, and system support. We have already familiar with the ASCA model. For the ASCA National model, the framework has four elements. (foundation, delivery system, management system and accountability). It also has four themes. (leadership, advocacy, teaming and collaboration and systemic change) ASCA National Model is conducted in collaboration with key partners, monitors student progress, is driven by data, seeks improvement, and shares successes with stakeholders. For the Missouri Model, it presents a complete framework that can be adapted for each school. Being a school counselor, these developments are indeed good for our students. Especially, the life career development can help student’s development awareness and acceptance of themselves and others, also help students develop and incorporate practices that lead to effective learning, responsible daily living, finally help students understand and use a decision-making process in determining their life goals. As we know, the purpose of both Missouri Model and ASCA National Model is providing a framework for counselors to promote academic achievement, career planning, and personal social development. Theoretically, these models are good in urban schools from above aspects. However, the reality is different. For an example, we all know systemic change and collaboration are not easy to do. Even though these models give us many valuable instructions to help our students, sometimes we still have many difficulties from various realities. the roles of the â€Å"resource broker† and explain the â€Å"School Change Feedback Process (SCFP)? After reading the article by Colbert and Kulikowich, I learned a new term: resource broker and a new process: School Change Feedback Process (SCFP). The role of resource broker is offered to help counselors with data-driven programs. A resource broker is a school professional who functions as an active force to identify, provide access to, and ensure the utilization of resources that enhance student development. (Colbert, R. D. , Kulikowich, J. M. (2006)) As a resource broker, it includes teacher efficacy in program assessments when data show inequities in student access to rigorous academic classes. Hence, the resource broker indeed plays an important role in school counseling. After that, regarding to a role for school counselors in education reform, the research produced the emergence of a new method called the School Change Feedback Process (SCFP). It has four steps in the SCFP process: 1. Obtain teacher efficacy beliefs. 2. Share teachers’ efficacy beliefs with the principal and teachers. 3. Incorporate teachers’ beliefs into the ongoing education reform or school improvement plan implementation with continuous feedback. 4. Obtain teachers’ beliefs again, and repeat the cycle. In this process, three basic counselor responsibilities includes identify resources, gain access to resources and ensure the utilization of resources. According to ASCA, â€Å"School counselors must show that each activity implemented as part of the school counseling program is developed from a careful analysis of student needs, achievement and related data†. Hence, we should use data to monitor student’s progress. Being a school counselor, we should use database to disaggregate data related to achievement, attendance, discipline, and so forth to develop action plans. In additional, school counselors also work with principals and teachers. So, using SCFP is a good way to corporate with them. As we all know, getting the efficacy from teacher is very important. Hence, resource broker helps counselors with data, then using SCFP to get feedback in a contemporary urban school setting. concept of â€Å"behavioral momentum,† as discussed in Lee’s article. Explain how this concept, and those of high-p and low-p tasks, might be relevant to school counselors? The term behavioral momentum is described as â€Å" the dynamics of behavior in changing environments†. Nevin indicated that behavior possesses a momentum much more like physical objects. The high-p request intervention is based on the theory of behavioral momentum. A high-probability request sequence is an intervention that practitioners can use to make it more likely that a nonpreferred behavior will occur. For this intervention, many requests with a high probability of compliance is delivered just prior to a request with a low probability of compliance. In this article, it gave us an example to understand, â€Å"a teacher may ask a student to take out a pencil (high-p request), write his or her name on a piece of paper (high-p request), and write the date at the top of the paper (high-p request), immediately prior to asking the student to begin math seatwork, a low-p activity†. The responses generated by the high-p requests carries over and increases compliance to the request that had previously resulted in noncompliance. The effects of high-p request sequences have been examined. From this example, we can clearly know what is high-p and what is low-p. In our counseling program, we can use this method to help our students in academic work. It indeed has many advantages to help students to succeed. Teachers can spend more time on direct instruction, as opposed to managing student behavior. Then, decreasing the work of students who are already behind academically may have a negative effect on skill development. After that, teachers can use these tasks to make transitions more efficient and to increase proficiency at performing those same high-p tasks. How to cite School Counseling, Papers

Issues in International Business Cultural Analysis

Question: Discuss about theIssues in International Business for Cultural Analysis. Answer: Introduction In the border of East Asia, a most populated and highly growth country is located that is called China. It is one of the largest countries in the world where more than one million people are living. Traditions and customs culture of the countrys people vary geographically or ethnically. According to the society of Asia, around 56 group of ethnic minority are representing only in China in which the bigger group is the Han Chinese. There are some vital elements of culture of Chinese such as architecture, ceramics, music, literature, martial arts, philosophy, religion and much more. China is the oldest continuous civilization in the world. China is one of the best countries to do international business with others. It is also doing business with Singapore and maintaining best supply chain across the country. Some issues also happen while doing the business with Singapore. China also includes some cultural analysis to do the business accordingly. People like more the atmosphere and socia lism in China. There are more than 50 different nationalities are living in China in which the majority of the Han Chinese is around 94%. After 1970, China has involved as a member of the Asia Pacific Economic Cooperation (APEC) as well as Asia Pacific Trade Agreement (APTA) (Chan Tong, 2014). Cultural Analysis and its Components of China It is necessary to know about the living culture of the country. Basically, in China, standard of living of people is considered as the culture of the society in the country. It indicates the feature of a common people in the society by their nature of living. Chinese culture is consistently different from other country which is the third larger country in the world. Intercultural communication is basically known as communication between people in a background of different culture analysis. The motive of the report is to give a proper framework in regards of an analysis of cultural communication in China (Klocke Machado, 2014). Traditions There are different types of cultural analysis in China in which traditional culture is one of them. Previously the business was running very slow in China. Over the last three decades, the growth of China was not so developed. However, in 1980, the majority of growth has increased consistently over the country because many students were graduated. Then many students were employed and the country is growing consistently. Previously, there was lack of latest tools and technology by which people had to face some critical situation and they were not meeting their daily requirement. Now the country is producing various products and now it becomes the best exporter country in the world (Sun, D'Alessandro Johnson, 2014). The development of China considered that there is equality among people, political, social and legal rights and Chinas construction protects these rights. Recently, anti-discrimination law is trying to prevent discrimination on the race ground, marital status, gender, hom osexuality, and physical disability. China has various factors of low wage rate including unemployment and poverty issues in China. The study discloses the Hofstede cultural analysis dimension to develop the organization in the culture of China (Becker, 2016). Economics Geert Hofstede has considered the sense of economic cultural analysis of China. China has an Eastern as well as Western cultural analysis which derived basically from East Asia. The country has to be maintained the cultural analysis and it must make production as per needs of people to run the business properly. Basically it has the target on high cost as well as less cost segmentation of market and makes measurement of suitable and more preferable goods in the Chinese market. Economically, the country is still facing some problems such as unemployment and low wage rate which causes bad effect of the country. The government is trying to solve this issue consistently for the well growth of the country (Warner, 2014). Society Social culture indicates the standard of living of people of the country the pattern changing of the buying consumers behavior, life style and attitude which becomes a key factor as consumers now becomes conscious of health. The country wants to be a most valuable analysis of culture. People and society internally a similar term because success of the country is totally depends on people of the society. If people do not maintain growth, it may lead the bad effect of the country. Social culture is more or less good in China because people are getting their daily requirements as well as it is providing goods and services to the other country across the world. The cultural analysis of China is improving consistently. There is a unity in social culture of China because people are living in a same standard. Though some people cannot get luxurious things, they are able to make their own satisfaction (Tong, 2014). Communicatios The country is having both verbal and written communication in the society. Though low wage rate is the basic problem of the country, the societys people are maintaining the communication skills across the country. The concept of internal communication describes the effect of employment in China. The country is involved more outside country for doing transaction of goods and services. Now China is the biggest exporter country in the world. The country must follow some communication skills to make sale with another country. The country also does business in face to face communication skill for making more profit from another country (Yeung, 2016). Physical Environments The country follows the culture of physical environment. As China is a highly populated country, the growth influences the challenge of natural environment. Physical environment includes macro environmental analysis which includes political, economical, social and technological culture of the country. Politically, the country has approval with the government of doing business with Singapore. This environment culture shows the good effect of the country with the help f good economic system of China. Chinese market is running by the societys people. If people do not buy the product, it cannot grow up consistently. Now the country is having some latest tools and technologies to produce more goods and make more profit across the region. Physical environment of the country is totally depends on people of the society because the countrys growth is in the hands of people. Now the countrys growth is globally spreading and doing business with Korea, Japan, Beijing, India and much more (Chan Tong, 2014). Culture of Business Between China and Singapore According to the business report 2011, Singapore is considered as the best business transaction country in the world. On the other hand, China is also the best business doing country after Singapore. The regulatory environment of China is less favorable for doing business in the country. Both countries are paying taxes continuously but the growth of Singapore is better than China. A company set up analysis between Singapore and China indicates the registration of Singapore Company takes only 2 to 3 business procedures day. On the other hand, China takes 2 to 3 months of time because of their difficult involvement procedures. Singapore is considered as the 4th rank according to the banking sector such as PWC, IFS and World Bank in the country While China is ranked on 114 possessions according to the banking sector. Singapore has 8 ranks in Forbes Magazine 2014 while China is on rank 97 in such report. The trade freedom of Singapore is on the top place in the world while China is on 10 7 ranks (Li, 2012). According to Forbes 2010, for best business country, Singapore is treated as rank 4th while China is on rank 85. Singapore has best IT protection system in the country. IT protection system has much improved in Singapore region while China faces some difficulties of low wage rate across the country. Singapore is treated as the second freest economy region in the world. The market in Singapore faces much competition because the production is high in the country. On the other hand, China is highly populated country but the growth is not more than Singapore. Singapore is growing consistently and the production process increases as well as margin of profit is also increasing every year. In china, the economic system has to improve and they must have to avoid the issue of unemployment and low wage rate issue. It has been found that the growth of China is not so far in comparison to the marketing growth of Singapore (Jondle, 2012). Cultural Dimensions of Hofstede Hofstede cultural dimensions analysis is considered as a cross-cultural dimension framework which describes the cultural effectiveness of the society on its value member. Geert Hofstede has made his model for examining the world-wide survey result of the employees value in Singapore as well as China. Hofstede has founded 6 analyses of cultural dimensions which are mentioned bellow (Taras, Steel Kirkman, 2012). Figure 1: Hofstede Culture Dimensions Source: (www.geert-hofstede.com/singapore) Power Distance Hofstede described that every individual is not same by their nature in Singapore as well as China because their standard of living is not equal in both countries. Culture attitude of both countries are expressed by this dimensional model. Distance of power is considered as the effort of some little powerful members of an organization in the country who have expectation of unequal distribution of power across the country. Singapore has much growth according to the dimensional culture of Hofstede. It scored 74, more than in comparison to China. This power is centralized by some rules and regulations (Hofstede, 2013). Individualism Hofstede has given efforts at some nature of distinctive of the Dutch people in this area. In this area, Singapore (20) and China did not reach at this area of dimension. Due to this score of Singapore, most of the people have expectation of caring only for themselves and their family. Singapore is a much growing country in comparison to China. For this, the model influences more economical growth in Singapore market. In This area, the dimension indicates the working performance individually in Singapore as well as China (Hofstede, 2016). Masculinity Masculinity is also considered as Femininity which is the third area of Hofstede culture dimension analysis. It makes a deal with individual achievement and cares for others. High scores represent masculine which gives effort on winning and competition. The cultural difference between Singapore and China has got in this area which shows that China is in need of more development while Singapore is already a well developed country. In this area, high score considered as Masculine and low score considered as Feminine. In this area of culture dimension, Singapore scored 48 while China make lower. It means that Singapore is in the Masculine side in this area of Hofstede dimension (Hofstede, 2016). Uncertainties Avoidance In such Hofstede area, Singapore has made higher levels (8) comparing China (less than 8). This area includes about the deals between uncertainty and society. High scores indicate the uncertainties removal by the regulations method and procedures in the society of both countries. People avoid many rules in Singapore because they are in little need of structure. However, PDI is high across the country. People of Singapore call their society as a Fine Country (Jeng Kuo, 2012). Long Term Orientation This is the second area of Hofstede cultural dimension analysis where Singapore again scored higher (72) in comparison to China (less than 72). Deals between society and some traditional approach come in this area of Hofstede in the country. It shows the cultural quality of both countries as long term investment like sustain effort, perseverance, slow result and much more (Jeng Kuo, 2012). Indulgence It is the concluded culture dimension of Hofstede where a challenge occurs that confronts power of humanity across the region. Children are getting proper education in China as well as Singapore. However, Singapore has much growth in comparison to China. This dimension removes the issue of this indulgence across the countries (Bhakta, Lee Kaye, 2016). Conclusion From the above discussion it has been recommended that China is doing business internationally with Singapore and making more profit across the region. It is generally doing the business of import and export with Singapore as well as other countries. Singapore and China both are very advanced country in the earth of Asia. However, some business cultural analysis is different of both countries. Singapore is much developed country as well as china is one of the highly populated well developed country. Some elements between Singapore and China are different because their production and standard of living are different. In coming days the growth of both countries much grow up if it follows the cultural dimensions of Hofstede in the country. Geert Hofstede has made his model for examining the world-wide survey result of the employees value in Singapore as well as China. Though Singapore is a well developed country, it is has a little need to develop the structure. However, both countries have best standard of living and satisfy the people needs in the society. Both countries are doing business internationally and the profit margin increasing every year as well as business relation is also maintained properly by both countries accordingly. 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