The Day Had Finally Arrived - 962 Words

The day had finally arrived. The Kauffman family was about to hit the road for their annual summer road trip. The time of the year when the Kauffman family could finally kick back and enjoy a carefree week on the beach after a year’s worth of hard work. Plans had been made well in advance; from visiting historical landmarks, to experiencing full-body massages by the sea. They gathered all their packed luggage, and fitted, as though it was a game of Tetris. By the time they had left the house, it was The Kauffman family had been on the road since five in the morning and had watched the sky turn from a greyish-black, to a clear blue with streaks of orange and yellow. Leaving the house at five in the morning might have seemed like a struggle for many other families. However, considering the Kauffmans rarely went on holidays, they wanted to seize every moment they had by leaving just before the crack of dawn. Their mentality was: The earlier you arrive, the more things you accomplish. â€Å"How are we doing back there? We are almost halfway through our journey. We should be reaching Portland, Maine within a couple of hours. Those who would like to use the restroom, please start getting your shoes on. We’ll be arriving at the resting area in about ten minutes.† Announced Robert Kauffman, the father of Erin. â€Å"Dad? Are you exhausted yet?† â€Å"Not that much Erin! Why?† â€Å"I was wondering if I could drive part of the way.† Sensing her father’s reluctance through his delayedShow MoreRelatedThe Journey Of Saint Louis1559 Words   |  7 Pagesadventure to Florida took us nearly two entire days. On our way there, while we were there, and on the way back; we overcame several challenges. 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This however hindered not myself or my four other cousins whose flip flops looked eerily similar, we continued to play baseball like any other day using silly materials like a stick of bamboo, serving as a bat and a crumpled ball of tinfoil covered by strands ofRead MoreWhy I Have A Life For Yourself Here, And Was It Worth It? Essay1176 Words   |à ‚  5 PagesAs I was walking down the street, on my way to work, I was stopped by a young journalist, no older than 25 years old. He appeared to have been working for several days without rest. He had bags under his eyes, stains on his shirt that appeared to be at least two days old, and an unmistakable passion of someone who is trying to move up in the world. He asked me â€Å"what did you have to do to create a life for yourself here, and was it worth it?† He asked me one simple question, and that made me recallRead MoreUnexpected Outcomes Of The Vacation Essay841 Words   |  4 Pagesimpossible to forget a tragedy that happened three years ago. 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There were times

Psychology of Stress Free Essays

string(252) " of insomnia and fatigue; learning to relax leads to sleep that is deeper and sounder; prevention or reduction of psychosomatic disorders, such as hypertension, migraines, headaches, asthma and ulcers; increased self-confidence and reduced self-blame\." The road of pain caused by a Stress-related illness 73132:Psychology of Stress Open Polytechnic Wellington Elizabeth Ross Words:2,149 â€Å"The road of pain caused by a stress-related illness†, is the name of this final assignment. A detailed case study and treatment plan for Sera-jean who has a stress-related illness. I will endeavour to propose a treatment plan to help Sera-jean manage hypertension and type 1diabetes. We will write a custom essay sample on Psychology of Stress or any similar topic only for you Order Now There will be brief outlines of the techniques I have chosen, how it works and what benefits it will be to Sera-jean overall. There will also be two relaxation ideas for Sera-jean to utilise if she so wishes. Sera-jean is aged thirty-four and is married with 3 children. She has quite a bubbly personality, easy going, diligent, hard- working, open, honest, sympathetic listener, knowledge able and a very sincere and caring person. Sera-jean and her husband had just bought a lifestyle property, so Sera-jean applied and was offered the position of lead operator in the new plant of Individual Quick Frozen cheese department. A great opportunity to be a part of a new concept in a global organisation, Sera-jean gladly signed up and became an important part of a good team, with the aspirations to want to learn and get a good start to a new concept with great opportunities. After two years IQF had lost 30, 000 metric tonne of Pizza Hut and Dominoes orders, the plant was just unable to keep up with the orders. Machinery breakdowns, rejected product, foreign matter in product, packaging faults and with all of these malfunctions from the plant and loosing orders everyone began to wonder what would happen. Sera-jean was already becoming quite worried about what was going to happen with her department. There was no word from the company, the union or management which from all points of view was very upsetting for everyone. She was getting headaches and at times was having dizzy spells. She took two days off to have some tests done and when she returned she told us that she had hypertension and type 1diabetes. Poor Sera-jean she couldn’t understand why she suddenly had these illnesses as she had always been quite fit and healthy. Change as a stressor, when change happens your life feels out of control and it brings with it discomfort. Sudden and prolonged change frightens us you can have trouble adapting your thinking and cause confusion. When changes are imposed without any input into the process, the other aspect of change that can affect your stress level is the significance of the change on the rest of your life. Extensive research suggests that two related psychological factors can mediate an, organisms responses to the stress of change: controllability and predictability (Krantz, 1986). Perceived control is defined as the felt ability to escape avoids and/or modifies threatening stimuli (Averille, 1973). Increased predictability can help minimize the stress of making changes. The fear of the unknown is a potent stressor that needs reduction. Another stressor for Sera-jean that may have contributed to the hypertension is sympathomimetic agents which are the chemical substances that mimic the sympathetic stress response. Many foods contain these substances and when they are consumed it can trigger a stress response in the body, so depending on how much was consumed. Xanthincs are powerful amphetamine-like stimulants that increase metabolism which creates a highly awake and active state. They also trigger release of the stress hormones that among other actions are capable of increasing heart rate, blood pressure, and oxygen demands on the heart. Extreme, prolonged stress-hormone secretion can even initiate myocardial necrosis – that is, destruction of the heart tissue. (pp. 179 – 181). Constructive coping tactics for Sera-jean to use help manage stress. Appraisal-focused strategies; detecting and disputing negative self-talk, rational thinking, using positive reinterpretation, finding humour in the situation, turning to religion. Problem – focused strategies; active problem solving, seeking social support, enhancing time management, improving self-control, becoming more assertive. Emotion – focused strategies; releasing pent-up emotions, distracting one, managing hostile feelings and forgiving others, exercising, mediating, using systematic relaxation procedures. (pp. 114 – 131). To relax is the very foundation of any program to overcome anxiety, phobias, or panic attacks. Many other skills such as desensitization, visualization, and changing negative self-talk, build on the capacity to achieve deep relaxation. The type of relaxation that really makes a difference in dealing with anxiety is the regular, daily practice of some form of deep relaxation. Deep relaxation refers to a distinct physiological state that is the exact opposite of the way your body reacts under stress or during a panic attack. This state was originally described by Herbert Benson (pp. 81 – 103. 1975) as the relaxation response. This involves a series of physiological changes, including decreases in heart and respiration rate, blood pressure, skeletal muscle tension, metabolic rate and oxygen consumption, analytical thinking, and an increase in skin resistance and in alpha wave activity in the brain. Regular practice of deep relaxation for twenty to thirty minutes on a daily basis can produce, over time, a generalization of relaxation to the rest of your life. So after several weeks of practicing deep relaxation once per day, Teri-jean will tend to feel more relaxed all the time. There are many benefits of deep relaxation that have been documented such as the following; reduction of generalized anxiety. Many people have found that regular practice also reduces the frequency and severity of panic attacks; to prevent stress from growing in strength. Stress that is unabated may tend to build up overtime. Entering into a state of physiological quiescence once a day gives your body the opportunity to recover from the effects of stress. Even sleep can fail to break the cumulative stress cycle unless you give yourself permission to deeply relax while awake; increased energy level and productivity; improved concentration and memory; regular practice of deep relaxation tends to increase your ability to focus and keeps your mind from racing; reduction of insomnia and fatigue; learning to relax leads to sleep that is deeper and sounder; prevention or reduction of psychosomatic disorders, such as hypertension, migraines, headaches, asthma and ulcers; increased self-confidence and reduced self-blame. You read "Psychology of Stress" in category "Essay examples" You can perform better as well as feel better when you are relaxed; increased availability of feelings. Muscle tension is one of the chief impediments to an awareness of your feelings. To achieve a state of deep relaxation, using some of the common methods such as; abdominal breathing, progressive muscle relaxation, passive muscle relaxation, visualizing a peaceful scene, guided imagery, meditation, biofeedback, sensory deprivation, yoga and calming music. (pp. 86 – 90) Guidelines for practising progressive muscle relaxation (or any orm of deep relaxation) so the following information will definitely help Sera-jean make use of progressive muscle relaxation that is undertaken to practice regularly, including self-hypnosis, guided visualization and meditation. Aerobic or cardiovascular exercises, stretching and toning exercises would encourage your mind and body to be more active on a daily basis. Planning a set programme of relaxation methods, breathing exercises, meditation an d counselling these are all shown in this assignment as a great way to help with any and all illnesses that you are experiencing. Stress is a normal part of life, but too much stress can lead to emotional and psychological and even physical problems – including heart disease, high blood pressure, chest pains or irregular heartbeats. Reducing stress can help lower high blood pressure. If stress itself is a risk factor for heart disease, chronic stress exposes your body to unhealthy, persistently elevated levels of stress hormones like adrenaline and cortisol. Stress changes the way blood clots, which increases the risk of heart attack and stroke. Being exposed to long periods of stress is where your body can give warning signs if there is something wrong. These physical cognitive emotional and behavioural signs of stress should not be ignored. Slowing down, if you continue to be stressed and if your body doesn’t rest you will definitely develop health problems. Physical signs; dizziness, general aches and pains, grinding teeth, headaches, indigestion, muscle tensions, racing heart, sweaty palms, tiredness, upset tummy. All mental signs; suffering from constant worry, forgetfulness and the inability to concentrate, lack of creativity, loss of sense of humour. Emotional signs; anger, anxiety, crying depression, feeling powerless, frequent mood swings, irritability, loneliness, nervousness, sadness. The behavioural signs; there is bossiness, along with compulsive eating you display explosive actions, and at times you show a critical attitude towards life.. How to cope with stress, eat and drink sensibly, assert your-self and exercise regularly, relax every day, take responsibility and set realistic goals and maintain positive thoughts. It takes commitment, learn and practice relaxation, deep breathing, progressive muscle relaxation, mental imagery relaxation, relax to music, biofeedback. It is time to reiterate that stress arousal involves both the mind and body interacting to form a response to an event, the event that might be external to the body or could be a memory or a thought. We will now focus on stress-management techniques that involve the mind and they are autogenic training and visual imagery and this involves the use of mental images to supplement and extend the relaxation response. The two technics are as follows; challenging limited thinking and cognitive restructuring. There are eight limited thinking patterns; Filtering, you focus on the negative details while ignoring all the positive aspects of a situation; Polarized thinking, things are black or white, good or bad, there’s no middle ground, no room for mistakes; Overgeneralization, you reach a general conclusion based on a single incident or a piece of evidence; Mindreading, without their saying you know what people are feeling and why they act the way they do; Catastrophising, you expect to visualise horrible events. Magnifying; you assume that everything people do or say is some kind of reaction to you. Should; you have a list of ironclad rules about how you and other people should act. (p. 38) Autogenic (self-produced) training and visual imagery this is where you need to take time to practise the techniques of the exercises recommended and along with the exercises that involve you imagining a special place, like the beach or a mountain meadow. If you are to become proficient at using the techniques, then, to use it in combination with relaxation and breathing exercises would be the most beneficial to you. So when you have followed these 3 steps of muscle relaxation, controlled breathing and special place imagery have a very effective means of managing stress, or helping others manage stress. However, keep in mind that it is essential to set realistic goals; the primary goal of relaxation and imagery training is to learn the technique; the secondary goal is to influence stress-related body states, such as high blood pressure, pain, tension and nausea. It is important that people do not assess themselves as failures if they do not achieve results quickly. Change may be subtle and takes time to master. It might take the form of a better level of relaxation, or a person achieving emotional, intellectual or spiritual balance before noticing any definite physical change. In conclusion Sera-jean had all the tools to help her understand the illnesses she had and how to best cope with them. She had got a little bounce in her step and was looking quite relaxed at times, which helped her manage her life her way. It has indeed been very informative for Sera-jean, her family and her work colleagues as she has shared her experiences, what she has ained from the treatment plan and counselling sessions as she feels that if she can help one person to be able get through what she has than it has all been worthwhile. References Girdano, D. A. , Dusek, D. E. , and Everly, G. S. , Jr. (2009). Stress in the workplace. In Controlling stress and tension. (8th ed. , pp. 245-267)). San Francisco, CA: Person/Benjamin Cummings. Furnham, A. (2006). Stress at wo rk. In The psychology of behaviour at work (2nd ed. pp. 354-391). Hove, England: Psychology Press. Weiten, W. Dunn, D. S. , Hammer, E. Y. (2012) Psychology applied to modern lifeAdjustment in the 21st century. (10th ed. , pp. 114-131)Belmont, CA: Wadsworth Cengage Learning. Lachman, V. D. (1983). How to minimize stress while making changes. In Stress management: A manual for nurses. (p. 172 – 199). New York, NY: Grune Stratton. Girdano. D. A. Dusek, D. E. , Everly, G. S. , Jr. (2009). Stress and the human environment interaction. In Controlling stress and tension (8th ed. , pp. 179 – 199). San Francisco. CA: Benjamin Cummings. Bourne, E. J. , (2010) Relaxation In The anxiety and phobia workbook (5th ed. , pp. 81 – 104) Oakland, CA: New Harbinger Publications. Davis, M, Eshelman, E. R. , McKay, M (2008) Exercise. In The relaxation and stress. Reduction workbook. (6th ed. , pp. 331-334) Oakland, CA: New Harbinger. Publications. Davis, M. , Eshelman, E. R. , McKay, M (2008) Coping skills training for fears. In The relaxation and stress reduction workbook (6th ed. , pp. 187-192) Oakland, CA: New Harbinger Publications How to cite Psychology of Stress, Essay examples

Factory Influencing Disclosure Transparency â€Myassignmenthelp.Com

Question: Discuss About The Factory Influencing Disclosure Transparency? Answer: Introduction A business division performs in an effective manner when the management is able to have a strong hold on the matter related to accounting policies and the quality of disclosures. The preparation of the report is done keeping into consideration Woolworths Ltd, a pioneer in the retail operations and listed on the ASX. Moreover, the competitor that is considered in the question is Wesfarmers. In the report, the discussion is done ranging from the critical evaluation of the accounting policies together with identification of the key accounting policies and its flexibility. Further, the discussion stretches to the disclosure quality together with the highlight on red flags. The report then stretches to the main concept that is the conceptual framework. Assessment of accounting policies and estimates In relation to Woolworths Ltd, its significant accounting estimates and policies are prevalent in the notes to financial statement section of its annual report. In relation to PPE, the same is depreciated over its relevant life after considering residual values. Further, all PPE items are recognized at cost minus accumulated depreciation and accumulated losses of impairment. Besides, assets are depreciated on a straight-line system over their estimated useful lives (Bushman Piotroski, 2006). Moreover, such lives are reevaluated regularly. In relation to borrowings, the same are identified at fair values minus attributable expenses (Woolworths Limited, 2015). After this, these are described at amortized costs with differences betwixt redemption and cost value. Lastly, in relation to intangibles, the same are identified at cost (if procured separately), or at fair value (if procured as a business combination). The company has complied with the AASB 101 standards that not only is relat ed with the judgments of accounting policy but also offers valuable information regarding the steps that can be taken during estimation uncertainties. Based on this standard, Woolworths discloses how it has ascertained the carrying values of every assets and liabilities. In addition, it has also described various significant accounting policies in its financial statements as a response to several uncertainties owing to the prevalence of foreign currencies (Woolworths Limited, 2015). Nevertheless, the company also provides necessary information relating to judgments about lease liabilities and assets in its notes to financial statements. The estimates of all such policies rely on past factors and other reasonable factors that form the basis of making proper judgments about carrying amounts of liabilities and assets that are not apparent from other segments. Besides, estimates that can result in a significant risk of material adjustment in the carrying values of such assets or liabili ties are incorporated in other notes in the financial statements (Brigham Daves, 2006). Flexibility in such policies and estimates can be observed because the Group clearly depicts how accounting policies are required to be applied in practice. Besides, each asset of the Group poses a specific reporting issue and necessitates organizations to make relevant choices about these must be accounted for (Everingham et. al, 2007). Nevertheless, the decision to account for such assets is guided by such accounting policies and estimates. Its competitors like Wesfarmers Ltd. also utilize such accounting policies and estimates. For instance, in relation to PPE, both entities depreciate their assets based on a straight-line basis and their PPE are recorded at cost minus accumulated impairment losses and depreciation. Further, the intangibles of both entities are also initially recorded at cost. Nevertheless, in relation to estimates also, both entities follow the same strategy (Woolworths Limited, 2015). The policies and estimates are even though effective and revealing in nature, yet there are various potential gaps that can be witnessed. For example, the Group does not assume how to revalue the fair value of some tangible assets, in particular, situations (Deegan, 2005). Critical evaluation of accounting quality With due course of time, it has been witnessed that accounting has changed from being a non-political concern to a political subject. The prevalence of significant pressures plays a vital part here in influencing the accounting environment. Further, the figures depicted by the accountant also results in having a powerful influence on the financial aspects. Hence, accounting rules have a direct impact on human behavior as a whole. This is the reason why the message depicted by BHP Billiton focuses on the fact that it can easily destroy the anticipation of investors, thereby affecting many of them (Graham Smart, 2012). Moreover, it is the major nature of interested parties to play a pivotal role in tracing the safety of the financial amount. Hence, overall, this process is regarded to be of political nature. Furthermore, the setting of accounting standard can be regarded as a product that is incorporated into several actions that are of political background such as logic that is believed to be flawless in nature or findings of an empirical background. The reason behind such can be attributed to the fact that social decision is a major result of such standards. Moreover, such standards often exert pressures on restrictions and therefore, must be properly accepted the affected parties as a whole. Besides, such acceptance can be voluntary in nature because obtaining it can necessitate the emergence of various complexities that further requires marketing skills in the area of politics. The statutory regulation of disclosure can be explained as the major outcome of political pressure that prevails betwixt the standard setters and management as a whole. Moreover, a status quo is prevalent in every period that plays a key role in focusing on the standards that are historical in nature (Woolwort hs Limited, 2015). Further, it is the duty of such standard setters to frame new regulation proposals so that management can then decide whether to deny such proposal or accept the same, thereby assisting in strategic decision-making. However, during the prevalence of a huge denial, such proposal is failed to be taken into account. As a result, the standard setter fails to gain control or authority over the matter and a new statutory regulation is taken into account by the approval that is enhanced by the existence of such status quo (Hanlon, 2013). Therefore, on a whole, the main outcome that is obtained from the case of Woolworths is that political accountability does not often assist in the production of a standard-setter that can further assist in the enhancement of welfare regulations. Nevertheless, when an organization opts for a specific disclosure, it highly affects many interested parties. This is the reason why accounting choices can assist in offering an enhanced exposure so that the stakeholders and other related parties can attain a better viewpoint of the organization (Woolworths Limited, 2015). Besides, appropriate policies can assist in better decision-making so that the parties are provided with what they actually deserve. Key Accounting Policies The treasury function of the Group is liable for managing the liquidity concerns and safeguarding from financial risks that are associated with the overall functioning of the Group. This is done through the implementation of continuous assessment and monitoring techniques. The financial risks of the Group consist of liquidity risk, market risk, and credit risk that influences the measurement of fair value concept. Furthermore, the Group complies with various policies that offer written principles on such risks including the utilization of derivative financial instruments for hedging (Hanlon et. al, 2014). Further, compliance with such policies is reported by the Treasury on a periodic basis to the Board of Directors and these are further assessed by the internal auditors of the company. Liquidity Risk The company to manage the requirements of short, long, and medium-term liquidity has framed a framework for the management of liquidity risk. Further, the Group also maintains a liquidity reserve as undrawn bilateral standby facilities with unexpired durations of at least twelve months. Moreover, in order to decrease re-pricing and refinancing risks, the Group exerts few limitations upon the amounts that can terminate within such twelve-month duration (Woolworths Limited, 2015). Market Risk The affairs of the Group also make it vulnerable to various financial risks owing to variations in the rates of foreign currencies, interest rates, and price risk of equities. In relation to foreign currency risk, the Group has significant exposure from expected purchases from equipment and inventories, term borrowings of foreign currencies, etc (Harrison Colle, 2010). Further, in order to hedge against such exposure, the Group enters into cross currency swap agreements and foreign exchange contracts. These contracts and agreements are entered into for addressing the foreign currency payments and other receipts up to 100% of generated exposure (Woolworths Limited, 2015). Besides, the Group depicts these as hedging risk of foreign currencies and hedges of cash flow. Credit Risk This risk is the outcome of default on the part of counterparties in relation to the fulfillment of financial obligations. Besides, in association with the Groups policy, only short-term excess funds can be invested with financial institutions that are A rated or higher under Standard Poor so that the risk of financial loss can be safeguarded. Further, every counterparty is offered a maximum exposure value on the basis of their credit rating so that credit risk concentration can be restricted. In addition, the exposure of such counterparties together with their credit ratings is regularly assessed and compared with the counterparty credit limits sanctioned by the Board (Woolworths Limited, 2015). Nevertheless, the Group to measure credit risk also uses the risk methodologies utilized by financial institutions. Besides, during the reporting period, no default of credit risk can be observed on the companys financials. Assessment of accounting flexibility In relation to accounting analysis, the first step is the recognition of significant accounting policies and estimates of the company so that the risks and other relevant factors that can grant success can be identified. The second step is the assessment of accounting flexibility wherein the accounting information present in the financials may not provide adequate insights into the affairs of a company if the accounting managers pursue a high degree of flexibility in the selection of such accounting estimates and policies (Meeks Swann, 2009). This is because the accounting managers have the power or authority to implement the accounting methods like measurement, disclosure, and recognition in the financial statements, and owing to their choices in selecting such policies; they can reveal private information about the company or distort the accounting numbers for their own benefits. Incentives facing accounting managers are the most affected by such accounting distortion because they become obligated for influencing the companys state of affairs or financials in such a way that can offer them high incentives (Knight, 2014). Hence, in relation to Woolworths, if the accounting managers adopt some discretion during the selection of accounting estimates and policies, they can easily manipulate the figures for their own benefits. Evaluate Accounting Strategy The report of Woolworths has been prepared in accordance with the Corporation Act 2001 and it needs to be noted that the organization follows the same procedure on a continuous basis. The Australian standards and interpretations that are used by the industry are followed by the organization. Moreover, the group complies with IFRS and other needs of the law indicating that the standards of the industry are followed. The incentives of the managers have been determined as per the industry norms and in tune with the work that been undertaken by them. When the manager uses their discretion in the process of earnings then it can lead to differences and impact the financial report. However, such a situation is not observed in the case of Woolworths (Knight, 2014). As per the annual report of Woolworths there is no deflection in the plans and policies and hence, the company follows the principles on a consistent basis. This process has helped the company in having a continuous performance and the level of disclosure is effective. This has helped the stakeholders in getting a better view of the business and has aided in the process of decision-making (Woolworths Limited, 2015). As per the policies of Woolworths, it is noted that the policies comply with the regulations that are framed by the accounting bodies. Therefore, transactions even adhere to the accounting policies and there is no deflection in the policies that are followed. The annual report is prepared in accordance with the accounting standards (Merchant, 2012). Evaluation of disclosure quality Woolworths believes in the ideology of provision of relevant and accurate information in its annual reports so that the stakeholders like investors, shareholders, and the common public as a whole can attain a clearer view of its financial status. However, in relation to adequacy of disclosure measures, it can be seen that the Group has detailed its annual reports and made properly compliant with the standards framed by the AASB (Australian Accounting Standards Board). In addition to this, the financial performance of the company together with its plans for future development has been properly disclosed so that users can make relevant decisions out of the same (Ibrahim et. al, 2013). For instance, the outcomes of the Home Improvement Business of the company that relates to its discontinued operations have been separately disclosed in the financial statements. Further, in order to present such business as a discontinued activity, the Group has restated the comparative financial details in its consolidated profit and loss statement and consolidated statement of other comprehensive gains (Woolworths Limited, 2015). Besides, all the deviations in relation to the disclosures of the Group are effectively described in the footnotes section in the financial statements so that the users can extract significant information from the same to make proper decisions in the future (Needles Powers, 2013). Besides, in relation to the significant accounting policies of the company, various segmented disclosures have been incorporated in line with the reevaluation of the reportable segments of the company. In relation to segment reporting, the company has recognized reportable segments based on internal reports on its business units that are periodically analyzed by the CEO to apportion resources to the segment and evaluate its performance (Jones, 2011). The performance of every segment of the company is measured on the basis of their respective earnings before interest and tax (Woolworths Limited, 2015). Nevertheless, the portion of segment disclosure has been clearly disclosed by the company so that the users of financial statements can easily know the plans set by the management for future development. In addition to this, the company in the financials also effectively depicts the footnotes that are associated with such segment disclosures so that the users can properly know all the operating segments of the company including other support functions and separately reportable segments (Noble Parker, 2010). On a whole, the previously mentioned analysis on disclosure clearly summarizes the fact that the company has not made ineffective attempts in disclosing material information to the users of financial statements. Moreover, the GAAP also clearly depicts the accurate measurement of the prime measures of the companys success. This can be proved by the fact that the company has adopted AASB 2015-2 as a disclosure initiative and amendment to the previous accounting standard AASB 101. In relation to such adoption, Woolworths makes sure that they take proper steps in ascertaining proper disclosures during the preparation of its financial statements. Therefore, in relation to the assessment of disclosure, Woolworths addresses all the requirements, thereby fulfilling the adequacies needed for a better outcome. Red Flags The remuneration of the CEO of Woolsworth is reasonable as per the scenario of the market, however, the share of stock-based incentives ranks below average. This problem can be enhanced with the remuneration component (Heffernan, 2015). The company also fails to portray the sensitivities of the carrying amounts of the inventories, and how to tackle such sensitivities as a whole. Therefore, apart from this, the accounting policies and estimates of the company are more or less consistent and appropriate. Moreover, if this red flag can be improved in the future, then the financial statements of the company would portray an enhanced true and fair view of its operations (Parrino et. al, 2012). Further, it was alleged that Woolworth strived to reduce the profit that is executed by intake of around $60 million from payments (suppliers) Compliance with the conceptual framework In relation to Woolworths Ltd, it can be observed from its financial statements that it has efficiently adhered to the requirements of conceptual framework by fulfilling all the necessary qualitative characteristics of the financial report in order to make sure that its reporting quality is enhanced altogether (Mark Michael, 2016). For instance, it can be witnessed that in association with materiality aspects, the company has adhered to the ASX Corporate Governance Principles and Recommendations in their reporting framework for maximizing their quality of reporting and possessing an ability to mold the decision-making on the part of users as well. Besides, material information relating to various segments has also been provided that offer a valuable insight into its operations. Secondly, in relation to faithful representation, it can be seen that the directors of the company have disclosed through a separate section wherein they ensure that the information forming part of the report is true and fair to the best of knowledge (Mark Michael, 2016). This requirement clearly portrays the fact that the management assures faithful representation in their financial reports. Moreover, to provide solidity to the fact, the company complies with section 295A of the Corporations Act 2001. Furthermore, the company has also complied with the relevance characteristic of corporate reporting in its framework. For example, it has offered relevant details regarding its termination of the Home Improvement venture that poses a threat of affecting its financials negatively (Woolworths Limited, 2015). However, despite this fact, the company has still provided information of the same. Further, in association with the aspects of reliability, Woolworths has provided significant information to the users to enable them in making proper decisions based on the same. The relevance qualitative characteristic of the conceptual framework assists an investor in making proper investment decision s as they entrust utmost faith upon the companys affairs (Williams, 2012). For instance, it has offered significant information regarding their emissions of greenhouse gas emissions into the environment. However, the company has offered information wherein it has offered information regarding their increment in greenhouse emissions even though it can influence its financials negatively. This proves the fact that the company has not stepped back in complying with the reliability characteristics of the conceptual framework. Lastly, the concept of prudence (recent revision in the conceptual framework) can also be observed from the financial statements of Woolworths. For example, intangibles like goodwill are measured at excess of procurement expenses over the acquired amount of the companys assets (Woolworths Limited, 2015). Besides, the impairment losses of all the companys assets are measured and reevaluated periodically to make sure that the amount of amortization is not exaggerated . In addition, the presence of AASB 9 standard in the financial statements of the company plays a vital part in the provision of information for measuring the investments of the company in various equity instruments so that if there are any material changes, the same can be identified at the initial stages itself (Samaha Dahaway, 2010). Therefore, the fulfillment or compliance with the prudence concept can also be seen in the financials of the company. Conclusion On a whole, after analyzing the previously mentioned information, it can be stated that the company has efficiently complied with the conceptual framework for financial reporting, and for such purpose, it has adhered to all the important qualitative characteristics for enhancing the quality of reporting. Therefore, Woolworths is clearly compliant with the conceptual framework requirements and hence, users are more likely to extract relevant information from its financials and make appropriate decisions thereafter. Overall, the entire report indicates that Woolworths has effectively followed the accounting standards and is strong in the process of compliance. References Brigham, E. Daves, P 2012, Intermediate Financial Management , USA: Cengage Bushman, R Piotroski, R 2006, Financial reporting incentives for conservative accounting: The influence of legal and political institutions, Journal of Accounting and Economics, vol. 42, pp. 107-148. Deegan, C 2005, Australian Financial Accounting, McGraw Hill, Sydney. Everingham, G.K., Kleynhans, J.E Posthumus, L.C 2007, Principles of Generally Accepted Accounting Practice,. Juta and Company Ltd. Graham, J. Smart, S 2012, Introduction to corporate finance, Australia: South-Western Cengage Learning. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Hanlon, D, F. Navissi G Soepriyanto 2014, The value relevance of deferred tax attributed to asset revaluations, Journal of Contemporary Accounting Economics, vol. 10, no. 2, pp. 87-99. Harrison, W Colle, D 2010, Stakeholder Theory, State of the Art, Cambridge University Press Heffernan, M 2015, Pay deals imminent for supermarket giants Coles and Woolworths, viewed 22 September 2017, https://www.smh.com.au/business/retail/pay-deals-imminent-for-supermarket-giants-coles-and-woolworths-20150427-1mu42b.html Ibrahim M, Sweiti Dr. Osama F Attayah 2013, Critical Factors Influencing Voluntary Disclosure: The Palestine Exchange PEX, Global Journal of Management and Business Research Finance, vol. 13 no. 6, pp. 9-15 Jones, E 2011, Coles and Woolworths duopoly hard to swallow, viewed 22 September 2017 https://theconversation.com/coles-and-woolworths-duopoly-hard-to-swallow-533 Knight, E 2014, Woolworths losing the two-horse race as Coles takes decisive lead, viewed 22 September 2017, https://www.smh.com.au/business/comment-and-analysis/woolworths-losing-the-twohorse-race-as-coles-takes-decisive-lead-20141104-11gnkj.html. Northington, S 2011, Finance, New York, NY: Ferguson's. Mark A. C Michael J. P 2016, The timeliness of UK private company financial reporting: Regulatory and economic influences, The British Accounting Review, vol. 48, no. 3, pp. 297315 Meeks, G Swann, G.M 2009, Accounting standards and the economics of standards, Accounting and Business Research, International Accounting Policy Forum, vol. 39, no. 3, pp. 23-44 Merchant, K. A. 2012, Making Management Accounting Research More Useful, Pacific Accounting Review, vol. 24, no. 3, pp. 1-34. Needles, B.E. Powers, M 2013, Principles of Financial Accounting, Francisco: Mc Graw-Hill Brook co. Nobes, C Parker, R 2010, Comparative International Accounting, FT Prentice Hall. Parrino, R., Kidwell, D. Bates, T 2012, Fundamentals of corporate finance, Hoboken, NJ: Wiley Samaha, K. Dahaway, K 2010, Factory influencing corporate disclosure transparency, in the active share trading firms: An Explanatory study, Research in Emerging Economies, vol. 10, pp. 87-118. Williams, J 2012, Financial accounting, New York: McGraw-Hill/Irwin. Woolworths Limited 2015, Woolworths Limited Annual Report and accounts 2015, viewed 22 September 2017, https://www.asx.com.au/asx/research/company.do#!/WOWhttps://www.woolworthslimited.com.au/

Innovations in Payment Systems Square

Description of company Square Inc is an innovative company that was launched in December 2009. Its president and the co-founder, Jack Dorsey, is also the co-founder of Twitter, a social network platform. The logic behind Square Inc. is to use paperless money as a mode of payment and transaction where every tweet would be a transaction.Advertising We will write a custom case study sample on Innovations in Payment Systems: Square specifically for you for only $16.05 $11/page Learn More The company is on the verge of changing the mode of payment in the U.S to ensure that payment is carried out through the use of smartphones (Romo 2). However, the president of Square Inc. has recently admitted that the company entered in the market prematurely. Square Inc will ensure that payments are transacted everywhere since they are supported by android phones, iPads, and iPhones. According to the company’s president, the goal of Square is to enable customers acc ept payments instantly, everywhere. Nonetheless, the company is wary of the anticipated competition from other emerging players like PayPal, Apple, and Google. The company has also devised a method of using the smartphones as cash registers whereby a squared credit card reader is connected to the Smartphone and transactions carried out easily (MacMillan 44). Lastly, the innovative payment system of Square Inc. does not require fixed costs, hardware costs, and credit check like other credit payment systems. This makes it unique and competitive as people are on the lookout for the best mode of payment that is up to the current recession and changing market trends. Problem definition, Goal, and Constraints The problem is to determine whether Square Inc. is wary of, and ready to accept and face competition from other emerging companies that have adopted new modes of payments in the industry. Square Inc. has to make sure that its new payment transaction system has no loopholes that could be used by other companies as a competitive advantage. However, their goal is to â€Å"enable people to accept payments immediately, everywhere† (Siegler 3).Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More On the other hand, this has not been achieved yet since the company is facing hardware shortages, although it has ordered for the parts. Another constraint facing the company is the inability to carry out transactions in the quickest time possible as some incidents of delay have already been reported to the Square management team. This problem could have resulted from its underwriting infrastructure facilities and capabilities (Siegler 4). The company is also faced with the fear of customers caught up in fraud cases in the course of carrying out their payment transactions as this could dent their image. Although Square Inc wishes to execute a modern method of carrying out tra nsactions through mobile phone innovations, the mode of payment faces a major blow if cheques re-emerge as a mode of payment. The company also faces stiff competition from emerging competitors like, PayPal, Google, and Apple who could offer better modes of transactions and services than Square Inc. Lastly, the company is constrained by its inability to handle risks associated with charge backs by determining the transactions limits (Siegler 4. This could lead to incidents of fraud and other malicious issues on the part of the users. Analysis of possible solutions For Square Inc. to remain relevant and competitive in the market, it has to devise solutions that will help the company to address the current problem and constraints facing it. The constraints act as impediments in realizing the company’s goal, which is to enable payments anywhere immediately. The solutions that follow would enable Square Inc. to solve the current problems as well as allowing the company to compete favorably and effectively in the market. Square Inc needs to develop strong encryption software that would address the risks of fraud thus promoting security (Romo, 2011). This would ensure that crime cyberspace is reduced since hackers or fraudsters cannot access credit cards in the process of carrying out transactions.Advertising We will write a custom case study sample on Innovations in Payment Systems: Square specifically for you for only $16.05 $11/page Learn More It is also supposed to create awareness to its customers on the need to secure their phones and passwords as fraudsters could take advantage of their carelessness to commit frauds. The company has to address the issue of the hardware shortages by importing or finding a reliable supplier who will address the increased demand by Smartphone users. This would ensure that customers are not swayed away by other payments providers like the NFCs system of Goggle or PayPal. Customers have already filed complaints, and the President of the Square Inc has also acknowledged that there have been delays in carrying out transactions. The company needs to view the causes for delays during transactions immediately before consumers lose their loyalty towards the brand and adopt other modes of payments. Square Inc needs to improve its underwriting infrastructure facilities and capabilities to a competitive edge. This will increase its competence and the speed required in financial transactions. Technology improvement is the core solution to the problems facing Square Inc. Therefore, the company needs to address its problems before entering the market with full force. Lastly, the looming problem facing Square Inc. is the emergence of other rival companies who are bound to introduce competitive rivalry through perfect substitute products. The company can operate at low costs by minimizing the transactional costs. This would create a competitive advantage to the company, thereby increasi ng its profits margins. Through marketing methods and structures, Square Inc. can make the new mode of transactions acceptable by its customers and other people who posses Smartphones or are willing to adopt one. This would ensure that it gains adequate market share, making it competitive. Recommendation that need to be adopted Based on the analysis of the problems, constraints, and the available solutions, it is recommended that Square Inc. adopts all the solutions because they address all the issues currently being experienced. No problem should be taken for granted as a single mistake would affect the customers affecting their loyalty.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Other than solving the problems, it is recommended that the company adopts a more efficient and the latest technology accessible to all customers. With competition increasing in the industry, Square Inc could operate under economies of a scale after reducing the transactional costs. This would ensure that the company remains relevant and that it realizes its competitive edge. Square Inc has the capability of turning the whole industry into a technological hub. To retain its capabilities, the company needs to devise a means of improving its software and hardware to meet the changing consumers’ demands and the markets trends caused by technological advancements. In conclusion, although Square Inc seems to be the latest option that will change payment transactions, the company needs to address all its problems in advance. This will ensure that it remains relevant in the market as it competes favorably and effectively. Works Cited MacMillan, Douglas. Turning Smartphones into Cash Registers. Bloomberg Businessweek, February 2011. Web. Romo, Venessa. Square Businesses ‘Square’Away Client Bill Pay. January  2011. Web. Siegler, Michael. â€Å"Square Delays Mass Roll-Out, Admits They Began Before Things Were â€Å"Fully Baked†Ã¢â‚¬ . June 2010. Web. This case study on Innovations in Payment Systems: Square was written and submitted by user Brandon Goff to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Gun Control Essays (1035 words) - Gun Politics In The United States

Gun Control Essays (1035 words) - Gun Politics In The United States Gun Control Concealed Handguns The guy smiled at meand he began to move toward me with the knife. I thought, this guy is willing to kill me for thirty-five dollars. I aimed the automatic at the outer edge of his left thigh and shot himI remember thinking, shouldnt I call a doctor? And then I thought, would he have called a doctor for me? And I kept right on walking(Would 162). Events such as the one depicted in this story occur all to often on our city streets. The fact that some people will kill for thirty-five dollars has many people in this country searching for a legal source of protection. Through a concealed handgun license innocent people can often walk away from potentially violent crimes unharmed. Carrying a concealed handgun makes perfect sense to everyone but criminals (Jones 259). Whose fault is it when innocent people are murdered because they obey the law and do not carry handguns illegally? If those who abide by the law cannot protect themselves, criminals are assured unarmed targets who are strictly at their, the criminals, mercy. In these cases a concealed handgun acts as an equalizer for those overpowered or outnumbered. The department of Justice states that eighty-seven percent of all violent crimes occur outside the home and concealed handguns are the only defense. Maybe Denver talk-show host Alan Berg would still be alive had he not been denied his concealed handgun permit while fearing his death by white supremacists (Snyder 31). Law abiding citizens have nothing to fear from the legalization of concealed handgun permits. Since the first concealed weapons legislation in Florida in 1987, 31 states have legislated concealed weapon laws, and in each state applicants must meet certain criteria before actually being licensed. Rather reliable background checks are done on each applicant revealing any criminal history or mental illness (Ludwig 1). Most states also require that applicants pass a firearms training course and subject a record of fingerprints to local authorities (Snyder 31). As gun control advocates foretold, wild west shootouts and road-rage killings have not resulted from these concealed carry laws. To say the least, gun control advocates have been profoundly embarrassed by the results of these permits. Between 1987 and 1995, 300,000 concealed handgun permits were issued in Florida. Of these, only five permitted handguns were used in violent crimes and no deaths were recorded (Norquist 75). Yes, five out of 300,000 concealed weapons permits were misused. No law is perfect and no matter what laws are passed, people will still have guns and misuse them. These numbers do show, however, that concealed weapons are not the cause of the countrys crime problem. As a whole, concealed weapon carriers do not engage in violent crimes. Criminals do have weapons and do misuse them (Jones). In the United States, the greatest country in the world, citizens enjoy rights people elsewhere can only dream of. Is it not proper that a person also have the right to protect him or herself? Without concealed handgun laws, an average law-abiding citizen does not have the choice of concealed protection (Jones). In most states, the unlicensed carrying of a handgun is punishable by six to twelve months in jail, regardless of circumstances (Ten 23). With laws like this, what is a person to do? Gun control advocates have the answer. In the case of an emergency, call the police. Despite popular belief, courts have ruled that the police cannot be held accountable for the lack of preventing a crime (Jones). Their function is simply to deter crime. According to the Department of Justice, even if police were accountable and every victim readily had access to a phone, only twenty-eight percent of the time can they arrive within five minutes (Norquist 75). Concealed-carry laws allow law abidin g citizens to be responsible for themselves, to protect themselves and their loved ones, and not have their hands tied by laws that arent followed by criminals (Jones). Surprisingly, concealed handgun laws have proven to significantly deter crime. States with concealed-carry laws have collectively reported thirty-seven percent lower robbery rates and thirty-three percent lower homicide rates that those states without concealed handgun laws (Ten 22). Also the Department of Justice reports that forty percent of felons have

Characterization of Zaroff In Richard Connells T Essays - Fiction

Characterization of Zaroff In Richard Connell's "The Most Dangerous Game" 1) In "The Most Dangerous Game" by Richard Connell, the antagonist, General Zaroff, can best be described as sadistic, arrogant, and manipulative. 2) The worst trait of Zaroff is his arrogance. 3) He claims that he is superior to other people of different races and that because he is strong, it's his job to abolish the weak. 4) This idea is expressed when Zaroff states, "...Life is for the strong, and, if need be, taken by the strong. The weak of the world were put here to give the strong pleasure... I hunt the scum of the earth - sailors from tramp ships - lascars, blacks, Chinese, whites, mongrels- ..." 5) This shows that Zaroff not only acts arrogantly, but also is sadistic. 6) His demented mind forces him to believe that it is moral to hunt all living creatures, when in fact, he's actually committing murder. 7) The worst part is that Zaroff considers his hobby of hunting other humans amusing. 8) Another trait of Zaroff is that he is extremely manipulative. 9) In other words, he can get other people to do exactly what he wants them to do without that person realizing that he is getting brainwashed. 10) For example, the general pretends to be very civilized and generous thus, people start to trust Zaroff, but as soon as Zaroff's victims feel comfortable around him, he forces them to play his "game". 11) This usually ends up in death for General Zaroff's poor captives. 12) Therefore, we can see that the antagonist in the short story "The Most Dangerous Game" is not only sadistic and arrogant, but also manipulative.

The Policy Making Process Assignment Example | Topics and Well Written Essays - 500 words

The Policy Making Process - Assignment Example Constitutional Founders had in mind the attempt to curtail war by limiting funding. Lee Hamilton reminds about the need for tension between the Congress and President. The president is not under obligation to make any decisions based points brought forward by the congress and should feel compelled to hear them . The congress does not exist to criticize and serve at the pleasure of the president. The invitation is a quite deliberate and a well thought mechanism created by the constitution framers to mandate wider consultations between the executive and legislature before entering into war. Division in power is an invitation to struggle since it ensures proper measurers before entering into war and that the congress cannot divest power to venture into war .Policy making on Issues concerning terrorism and security is often labeled as the president’s task, though the major decision is made in conjunction with the key advisors in various departments. Policies of sanction mostly rel y on the moral weakness of the targeted nation on the hope that it will be toppled by the difficulties because of the sanctions. The American system continues to demonstrate resilience, mitigate change and the capacity to temper. It has touted the war on terrors as war of ideas in information warfare and public diplomacy . Regarding the Washington battle, many anticipate the present regime crumbles in the presence of the Arabs, and it does not guarantee that the replacement will stop enriching levels of Uranium.

360-degree feedback Case Study Example | Topics and Well Written Essays - 1250 words

360-degree feedback - Case Study Example Downward feedback is the feedback received from direct supervisors and also superiors from other areas. Upward feedback is the feedback received from individuals who are either directly reporting to the person who is receiving the feedback or feedback from other people in the lower hierarchy. The last one is feedback collected from the people at the same level i.e. peers, clients, and/or colleagues. At Landon, the 360-degree feedback is used to get feedback so that employees can work on all developmental areas; however, they are not appraised based on this feedback. Yet, 360-degree feedback is believed to be critical for the organization’s performance. . Ideally, 360-degree feedback is collected to assess the performance of a supervisor or an individual in terms of people management, process and client management. Also, 360-degree feedback helps to understand personality of the individual and perception that peers have on the individual. It would be a good practice if the name s of the feedback providers from downward, upward & from peer groups are not disclosed to the feedback receiver. In the present case, Sam shares the 360-degree feedback report with Alex along with the names of the people who provided the feedback. This is one of the reasons 360-degree feedback is not accepted by people and/or people hesitate to provide an open and honest feedback, especially when the feedback is for someone at higher level. The 360-degree feedback should be explained to everyone so that everyone understands the concept and purpose in the right manner. This can be further improvised if the feedback is backed up with strong data or information. Based on Alex’s notion about .360-degree feedback, it is clear that he is not fully aware of its importance in helping him perform better. Alex is unaware of the impact each feedback plays in helping him grow to higher levels of leadership. Therefore, he should be educated about the significance and purse of 360-degree f eedback before providing feedback collected so that he conditions his approach to receiving the feedback with an open mind. 2. What behaviors by Alex are having the greatest impact on the 360-degree data? Alex’s performance and behavior enticed positive and negative feedback from all groups that provided feedback. Firstly, Alex is recognized as an aggressive performer with high career aspirations. His strong educational background and little work experience that has been so successful have contributed to the aggression and the drive to achieve every milestone. This drive further reinforces Alex’s commitment to work and encourages him to work harder. His efforts to go extra mile is well appreciated and does whatever it takes to achieve his goal. Alex expects the same commitment and efforts from his subordinates as well. Alex’s confidence gained through immense efforts and utmost commitment is very evident based on the feedback received. He is recognized as very i mpulsive because his subordinates feet that he is not good listener. In the sense, he always provides instructions, but does not seek others opinion or ask for their inputs on business-related matters. Moreover, his aggression causes him to react impulsively, which the team members as well as peers feel is overpowering and ill treating. Similar feedback from his peers makes him less approachable; however, his immense knowledge and tactful dealing with business challenges makes him a popular and desired employee. It is evident that Alex Sanders is aspiring for higher roles in the leadership position and greater achievements. The 360-degree feedback from his superiors, subordinates and peers has much

1984 Skeleton Outline Essay Example for Free

1984 Skeleton Outline Essay â€Å"I used to think that cyberspace was fifty years away. What I thought was fifty years away, was only ten years away. And what I thought was ten years away it was already here. I just wasnt aware of it yet†. Bruce Sterling (www. brainyquote. com) Technology has helped society achieve great strides in the world today. It has helped us to walk on the moon and find cures for certain cancers. However, technology can also have horrible and devastating effects. This is best illustrated in Orwell’s novel, 1984. Orwell’s novel has been adapted by Michael Radford who captured Orwell’s technologically inclined society through a visual medium. See more: Social process essay Radford’s film portrayed Orwell’s idea of 1984 more effectively. This will be proven through examination of additions and deletions of scenes, cinematography, and casting. Radford’s additions and deletions leave the audience questioning his choice. At the end of the film Radford leaves the audience with unanswered questions, whereas in the novel, Orwell had clear visual clues the answered the questions. â€Å"But it was all right, everything was all right the struggle was finished. He had won the victory over himself. He loved Big Brother. (Orwell 311) An affective addition Radford included in his 1984, was towards the end of the film, Julia and Winston were planned to meet up with each other. In the novel, they had not planned to meet and just so happened that they bumped into each other. â€Å"Actually, it was by chance that they had met. It was in the Park, on a vile, biting day in March, when the earth was like iron and all the grass seemed dead and there was not a bud anywhere except a few crocuses which had pushed themselves up to be dismembered by the wind. He was hurrying along with frozen hands and watering eyes when he saw her not ten metres away from him. It struck him at once that she had changed in some ill-defined way. † (IBID 304) Make sure that you state why this quote is significant in proving that Radford was better at depicting Orwell’s vision. In the novel when Winston goes to meet O’Brien to get the Newspeak dictionary Julia was there with him. In the film when Winston goes to meet O’Brien to get the Newspeak dictionary Julia was not there, Radford has this addition included to emphasize how much Julia did not care about the Party. Radford`s interpretation of 1984 of additions and deletions was very affective. Radford’s use of cinematography was well done based on Orwell’s vision. With the help of color or if you look at it another way, a lack of colour, the film was meant to be shot in a dull and dreary setting. Radford was able to get across to the viewers, the sense of depression. * (put a quote in here of anything that describes any way that they dress or any of the colors that are described in the novel) Consider the opening couple of paragraphs. You could also talk about the scene in the film where his mother died and compare that to another scene to show how times have changed. Radford used bland and mechanized colors such as grey, navy blue and black. In Radford’s 1984 there was a scene shown of Hurt walking home from work and there was no color but greys, and a small amount of a dull navy blue. The actors in the film were too wearing dull navy uniforms and that was it. This was a perfect representation of the way Radford emphasized how dull the film was. The characters in the film, more specifically, John Hurt and Suzanna Hamilton, were also physically grey looking. Their skin was dead looking and physically sick which helped Radford set the theme of the film. (Use the description of the golden country are they the same in the novel and the film? ) If so how? If not how are they different ? Radford’s character selection was very effective that helped to portray Orwell’s vision. Radford’s 1984 was well cast. John Hurt acted just the way he was described in the novel. Although he did not speak much, Hurt used excellent facial expressions in order to get his point across and to communicate with others. â€Å"Winston Smith (John Hurt) is 39, but he has the skinny, wizened look of a perpetually chilled, undernourished child, whose face is that of an old man. † (www. ovie. nytimes. com) Julia, Suzanna Hamilton, was better depicted in the film than in the novel. â€Å"She brings a captivating freshness and warmth to her role, a little reminiscent of a young Harriet Anderson. Her pale, wiry, broad-hipped body has a simple, unaffected, almost archetypal beauty, and in the film’s more intimate moments, she radiates all the tactile sensual grace of a Munch or Degas nude†. (www. IMBd. com) Hamilton helps to portray Julia being a very rebellious character. In the film, Julia was an upfront kind of character whereas in the novel Julia seemed very closed yet didn’t really say much. Radford’s film adaptation of 1984 does effectively portray Orwell’s vision. This was proven by characters, additions and deletions, cinematography. Radford’s cinematography is an excellent adaptation of Orwell’s plot. The characters were well cast and Orwell’s vision was seen. The additions and deletions are very effective in portraying the vision of 1984. Overall Radford’s film does Orwell’s novel justice. Maybe for your conclusion keep the compare and contrast going. So for example Orwell made many choices about where to place characters in the novel but Radford adding or deleting them was a better choice for the vision as a whole.

Baptism Essay -- essays research papers fc

Baptism is the door to life and to the kingdom of God. Baptism in Christian churches, the universal rite of initiation, performed with water, usually in the name of the Trinity or in the name of Christ. Orthodox and Baptist churches require baptism by total immersion. In other churches, pouring and sprinkling are more common. Most churches regard baptism as a sacrament, or sign of grace; some regard it simply as an ordinance, or rite, commanded by Christ. Therefore, Baptism is the sacrament of faith by which we, enlightened by the Spirit's grace, respond to the Gospel of Christ. Scriptural Basis Jesus was baptized by John at the beginning of his public ministry. Although it is uncertain that Jesus himself baptized, the risen Christ commanded his disciples to preach to and baptize the nations as the sign of God's coming rule. Thus, from the outset, baptism became the Christian rite of initiation. Purpose and Symbols The purpose of this sacrament is to purify your soul and to destroy all evil. That is one of the main reasons why water is used for a symbol. Water is both destructive and creative which matches baptism. Water was used as a symbol of purification in many religions at a very early date. Other symbols of baptism include oil, a white cloth, and a candle. People able to receive Baptism Infants were probably baptized in the early church. Baptism was often postponed as long as possible. Between the 4th and 6th centuries, however, infant baptism began to be required...

Independence and Constitutions Practice Assignment Essay

Focus on how the Constitution provides liberty for American citizens. Use quotations from the Constitution to support your points. If you choose, you can compare or contrast the U.S. Constitution with the Haudenosaunee Great Law of Peace (the Iroquois Constitution). Your essay should use a basic three-paragraph structure (introductory paragraph with a hook and a thesis, a supporting paragraph, and a concluding paragraph) and should be written in 12-point font with one-inch page margins. For extra help on completing your assignment, click your practice guide. Read more: How does the constitution guard against tyranny dbq essay Tips for Success When you analyze something, you’re trying to figure out how its different parts work together. In this assignment, you want to figure out how the parts of the Constitution work together to create liberty for American citizens. You may want to consider the following: What major parts of the Constitution are there? How do they function? What liberties does this document provide? For whom did this document actually provide liberty? Was anyone left out? How was this document similar to or different from the Iroquois Constitution? Remember, as you craft your essay, it should be built on a strong thesis statement, one that is debatable, not just a fact. And don’t forget to support your position with strong evidence from the Constitution itself!  Without evidence, an analysis essay is nothing. Self-Assessment Checklist Read each question and evaluate your short response. If the answer to the question is yes, check the box to the left. If the answer is no, go back and revise your work. Your teacher will use these same guiding questions to score your short response. Quality of Ideas Did I demonstrate an understanding of the assignment by: Focusing on how the Constitution provides liberty for American citizens? Following the basic structure of an analysis essay (introduction with hook and thesis, body with quotations to support my points, conclusion)? Did I demonstrate the ability to think critically and creatively by: Using my language or ideas in a creative way? Going beyond basic information to make connections between ideas? Did I demonstrate the ability to write a thesis statement by: Making a claim that requires support? Did I demonstrate the ability to support my ideas by: Referring directly or indirectly to the reading or readings? Addressing all parts of the writing topic? Connecting each supporting sentence to the claim in the thesis statement? Did I demonstrate the ability to conclude by: Summarizing the ideas and/or restating the thesis statement? Did I demonstrate the ability to organize my writing by: Using transitions? Ordering ideas logically? Form and Presentation Did I follow presentation requirements (12-point font, standard margins, length requirements)? Did I properly cite all quotations? Style Did I use a variety of sentence types (simple, compound, and complex)? Did I avoid run-on sentences and fragments? Did I check for spelling and grammar errors? Did I use an appropriate tone? In creating the Constitution, the states had several different reactions, including a rather defensive reaction, but also an understanding reaction. As a document that provided the laws of the land and the rights of its people. It directs its attention to the many problems in this country; it offered quite a challenge because the document lent itself to several views and interpretations, depending upon the individual reading it. It is clear that the founders’ perspectives as white, wealthy or elite class, American citizens would play a role in the creation and implementation of The Constitution. On further analysis, most of the issues within the document were due to vast cultural, racial, and economic lifestyles that our country did and will continue to support, as unintentional as it may be. This document lessened some of those issues and attempted to accommodate the requests of all states. However, Elitist framers manipulated the idea of a constitution in order to protect their economic interests and the interests of their fellow white land and slave owning men’ by restricting the voices of women, slaves, indentured servants and others. The Constitution that was created had a strong central government and weaker state governments. Under the Constitution, Congress was given the power to levy taxes, regulate trade between the states, raise an army, control interstate commerce, and more. A three-branch government was established in  which a judicial branch handled disputes in a federal court system, a President headed an executive branch, and a legislative branch. Conversely, the anti-federalists believed in weak central and strong state governments, as the way it was in The Articles of Confederation and believed in strict adherence to the writings of the constitution. Furthermore, the creation of The Constitution caused much debate between the elite and democratic states because they thought that if the Government got all of the power, they would lose their rights. The conflict between the North and South played a major role in the development of this document. The North felt that representation in Congress should be based on the number of total people and South felt that it should be based on number of whites. However, The Three Fifths Compromise settled this when it was said a slave will count as 3/5 of a free person of representatives and taxation. Article one section two of the Constitution defines how the population will be counted, obviously there was a strong opposition to this by Southern states like Virginia because their economy was based on slave labor and they had a bigger population because of it. Additionally, In Young’s’ article he mentions â€Å"four ghosts† (Young 3) the first being Thomas Paine, Abraham Yates, Daniel Shays and Thomas Peters who â€Å"haunted† (young 3) the minds of elites as they were making the constitution. These â€Å"ghosts† were representations of the resistance the elites encountered during the revolution; as a result, accommodations were made in order to avoid conflicts such as the ones they had previously faced such as Shays Rebellion. Secondly, another issue would arise with the Article 4. Section 1 declares that all states will honor the laws of all other states; this ensures, for example, if someone was declared a slave in one state they couldn’t be freed in another state. Also, section two, serves as the comprise between the founders and citizens to section one by guarantying that citizens of one state be treated equally and fairly like all citizens of another. It also says that if a person accused of a crime in one state flees to another, they will be returned to the state they fled from. The slave states could lose  more slave labor by other owners claiming slaves that weren’t theirs. Those people like William Byrd feared that the Constitution wouldn’t work because it was completely opposite from The Articles of Confederation. Consequently, the majority of the states had to accept the constitution the law and abide by it. The Anti-Federalist viewed the federal judicial system as a threat to individual liberties and state’s independence. How far could the judges expand their role? They feared they would be ruled by Kings. There was nothing in the Constitution to guarantee civil trial by jury and judges could take over matters that had been the jurisdiction of lower courts. They worried that the jurisdiction of the federal courts was too broad and not clearly defined. To resolve this issue the framers detailed what powers the judicial system would have, for instance, (Article 3, Section 1) Congress establishes inferior courts to the Supreme Court. It was a part of the system of checks and balances designed to ensure that one branch of the government wouldn’t dominate the others and each had limitations of power. (Constitution 4) Another fear of the anti federalists was the cost of the constitution, some feared that it would cost too much to change the laws in their states and this would greatly impact their lifestyle especially the planters and slave owners. Article I, Section 8: â€Å"To lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States† (Constitution 2). This gave states the power to collect taxes, by providing this section those elites would have more protection against economic loss. Some delegates feared democracy itself. They believed that unfit people would control the government as a result more checks and balances were put into place, for example, The Electoral College was implemented to ensure that the uneducated masses didn’t elect someone unsuitable for the presidency. They also created guidelines for the selection of the president, the guidelines are that the candidate is at least age 35, a natural-born citizen, and has a residency of at least 14 years. Another major concern could have been the connection between the national government and its people. To combat this each state would have their government and representatives. The government would also have a bill of rights that protected the natural rights of the citizens. So, in conclusion, the Constitution began by using the Articles of Confederation to create a stronger centralized government. Each state had their own interpretation of the document and the varying lifestyles of the framers and citizens delayed ratification time after time. However, due to the malleability of the document and much debate a standard was finally created. Copyright  © 2014 Apex Learning Inc. Use of this material is subject to Apex Learning’s Terms of Use . Any unauthorized copying, reuse, or redistribution is prohibited. Apex Learning  ® and the Apex Learning Logo are registered trademarks of Apex Learning Inc.

Automobile collision with serious injury

Yes, as a registered nurse and as a human being, I am obliged to stop and perform first aid should I see an automobile collision with serious injury. According to the Bureau of Labor Statistics, registered nurses (RNs), regardless of specialty or work setting, perform basic duties that include treating patients, educating patients and the public about various medical conditions, and providing advice and emotional support to patients’ family members. This definition shows that there is also the public included among the responsibilities of registered nurses. Nurses have for many years been awarded the top ranking in opinion polls about which occupations are most trusted by the general public.Some people might opine that nursing duties only relate to clinical settings and they tend to focus only nurse-patient relationship. Duties of the nurse exist only within the parameters of the hospital. Some might even argue that such intervention in roadside emergencies can get a nurse int o legal complications. But then, nursing is a profession that the public depend on for support and care especially in emergency situations.Historically, nurses have been associated with emergency responses. In early times, even though nurses were not as much educated and trained as the nurses of today, they offered their nursing services with great dedication and motivation. They were known for their self-sacrificing nature and offering a human touch that says â€Å"I care.† Nursing history is replete with examples of nurses who have knowingly incurred great risk in order to care for those in need of nursing or to contribute to the advancement of health science. In the United States, the Civil War is cited regularly for the role of volunteer nurses and for the stimulus it gave Clara Barton to organize the American Red Cross, which she eventually accomplished in 1881 (Williams, 2003). That humane touch has been characteristic of the nursing profession.The first plank of the Co de for Nurses states â€Å"The nurse provides services with respect for human dignity and the uniqueness of the client, unrestricted by considerations of social or economic status, personal attributes, or the nature of health problems.† This central axiom of respect for persons directs the profession (ANA, 1994). The nurse is not at liberty to abandon those in need of nursing care. According to Gebbie and Qureshi (2006), â€Å"The fundamental goal of nursing, to assist individuals to their highest possible level of functioning in the face of health and illness challenges, is never more needed than under emergency conditions†. This means, a registered nurse is obligated to attend to the wounded person in a roadside emergency.According to the Code for Nurses, nurses may morally refuse to participate in care, but only on the grounds of either client advocacy or moral objection to a specific type of intervention. As applied to nursing, a moral obligation exists for the nur se if the following four criteria are present: The client is at significant risk of harm, loss, or damage if the nurse does not assist; The nurse's intervention or care is directly relevant to preventing harm; The nurse's care will probably prevent harm, loss, or damage to the client; The benefit the client will gain outweighs any harm the nurse might incur and does not present more than an acceptable risk to the nurse (ANA, 2006). In the case of the roadside accident, the victims need to be attended to by a healthcare professional. Prompt medical attention by the RN can make a difference between life and death. Moreover, there is no personal risk. Hence there is a moral obligation on the part of the nurse to attend to the victims.Society has come to rely on nursing and to expect that it will rise to the health demands of virtually any occasion. The only problem registered nurses encounter during such roadside interventions is that they may be forced to take decisions beyond those t hey are qualified for. But then, they can be protected by the Good Samaritan Doctrine which is a legal principle that prevents a rescuer who has voluntarily helped a victim in distress from being successfully sued for ‘wrongdoing.’ The purpose of this doctrine is to prevent people from refusing to help for fear of legal repercussions if they make mistakes in treatment (Neumann, 2005).The practice of the professional nurse extends beyond the confines of the immediate setting where the nurse practices to the broader environment (AU, 2006). According to a survey of many nurses all respondents claimed to have medical assistance and would do so again, but about half of them would not do so unconditionally. However, no respondent has experienced legal complications from providing medical help though they had â€Å"heard† or â€Å"read† of such cases. Thus, it is the moral obligation of a registered nurse to help any accident victim in an emergency situation.Crit ique of Journal Article:Gebbie, K., Qureshi, K. in the article titled â€Å"A Historical Challenge: Nurses and Emergencies† (September 30, 2006) reviews the beginning of emergency nursing as a specialty. The authors also discuss the 21st century expectations about nursing during unexpected disaster situations and various nursing roles related to emergency care. The article is detailed and has many links to related articles.The article says that both paid and volunteer nurses have played a huge role historically in fighting epidemics, HIV and AIDS. Later, nurses became known for their wartime services. By the middle 20th century, emergency rooms came into being. Today, emergency care has become a nursing specialty. The authors then point to the growth of the International Committee of the Red Cross and the International Rescue Committee. The role of the nurses in local public health emergencies is highlighted. The authors conclude that nurses have been key players during vario us emergency situations in the past. In the future, any kind of emergency in the community can impact the public's health and nurses are needed for prevention, surveillance and response of every type.At the end of the 20th century, national thinking about emergency preparedness led to two important developments: identification of the key competencies needed for effective emergency response, and increased attention to planning for and practicing emergency response. The authors point out that it was necessary for nursing to identify the core abilities needed to become a part of an emergency response team and perform well. Therefore the UG nursing curriculum was adapted by the International Nursing Coalition for Mass Casualty Education (INCMCE) to assure communities that their professional nurses were competent to respond when needed.The article includes tables that list the competencies for public health workers, and the currently available emergency response competency sets applicabl e to nursing and the sources from which these data can be accessed in their entirety. Today, it has been recognized that there needs to be an inter-agency, interdisciplinary response, and that nearly all emergencies have potential health consequences. The authors conclude that nurses will continue to be key players in the local and national level emergency response as we move through the 21st century and that the fundamental goal of nursing, to assist individuals to their highest possible level of functioning in the face of health and illness challenges, is never more needed than under emergency conditions.The article is written in chronological sequence and is highly informative. The authors discuss present day trends in detail in the context of the terrorists attack on the World Trade Center and Hurricane Katrina. The included tables and references prove to be very useful in understanding the competency sets needed for emergency responses. This article underlines the need for comp etency in emergency response. This means nurses should be given better basic and continuing education and should be trained to meet such emergency situations through hospitals, public health centers, and community drills. Bibliography:Internet Sources:U.S. Department of Labor. Bureau of Labor Statistics: Registered Nurses. Occupational Handbook. http://www.bls.gov/oco/ocos083.htmAU (2006). School of Nursing: Our Philosophy. http://www.nursing.auburn.edu/about-us/our-philosophy.htmlWilliams, Robyn (2003). ABC Radio National Broadcast: The Ethics of Nursing in the Third Reich. Adelaide Institute. http://www.adelaideinstitute.org/Holocaust/nursing.htmPrint and Journal Sources:Gebbie, K., Qureshi, K. (September 30, 2006) â€Å"A Historical Challenge: Nurses and Emergencies†OJIN: The Online Journal of Issues in Nursing. Vol. #11 No. #3, Manuscript 1. Available: www.nursingworld.org/ojin/topic31/tpc31_1.htmANA (1994). Ethics and Human Rights Position Statements. Risk versus Respons ibility in Providing Nursing Care. http://www.nursingworld.org/readroom/position/ethics/etrisk.htmANA (2005). Code of Ethics for Nurses with Interpretive Statements. The Center for Ethics and Human Rights. http://www.ana.org/ethics/code/protected_nwcoe303.htmNeumann, Karl (2005). Are you a Good Samaritan. News Share. Nov/Dec 2005. http://www.istm.org/publications/news_share/200512/samaritan.aspx

Logical Punctuation Isnt the Logical Choice

Logical Punctuation Isnt the Logical Choice Logical Punctuation Isn’t the Logical Choice Logical Punctuation Isn’t the Logical Choice By Mark Nichol An American university professor recently wrote a piece for the online publication Slate about the illogic of the American system of punctuating in conjunction with quotation marks. His argument: Although traditional print publications and many corporate and organizational Web sites largely observe this system, the explosion of informal writing (email, chat, blogs, and personal or â€Å"amateur† Web sites) is changing the game, and perhaps it’s time to concede victory to the masses. The status quo in professional publishing is to employ, when using quotation marks, commas and periods as follows: â€Å"In American English,† he said, â€Å"commas and periods almost never follow quotation marks.† Certain exceptions, such as precisely framing philosophical or etymological terms by excluding punctuation that is part of the general narrative, have been tolerated because they do not affect mainstream usage. However, computer programming also requires excluding punctuation from within quotation marks unless it is part of a code or a command (whether as a punctuation mark or for another function, as when a semicolon is used as part of ASCII code). Some print and online publications adopt this style in references to search terms (as in â€Å"Search for ‘logical punctuation’.†) because they believe it necessary to emphasize that the period isn’t part of the search term. (Sigh.) But the greatest sea change in punctuation vis-a-vis quotation marks is a populist uprising: The hoi polloi, it seems, can’t seem to get this convention straight, or can’t be bothered about it. (I’m not being snobbish; I make mistakes, too, and I have to look a lot of things up. But by the same token, capitalization rules seem to flummox many lay writers, so perhaps we should abolish the uppercase alphabet as well.) Thus, in a variety of self-publishing platforms online, in self-produced e-books and print publications, in online communication modes as well as in marketing materials and business correspondence, many writers place commas and periods outside quotation marks. This system is quite common, of course, even in formal publications: It’s a convention in the British-English world, though it’s less prevalent and more subtle than you might think. (I didn’t know the particulars until I read the essay in question and did some research.) The nuance is that the rules of British English don’t always call for placing commas and periods outside quotation marks: If the quoted material is in itself a complete thought, the punctuation goes inside. But beyond the fact that this complicates things, because it’s not always apparent whether a quotation is complete or incomplete, many British publications adhere to the same style that predominates in American publications. So, it’s not so simple to blithely convert to so-called logical punctuation, which isn’t quite logical or, at least, isn’t any more intuitive than the traditional American system. And that system is inconsistent: Place commas and periods inside quotation marks, but semicolons and colons go outside. Em dashes, question marks, and exclamation points go inside or outside depending on whether they’re part of the context of the quoted material (shades of logical punctuation). What, then, do we do? How about business as usual? American writers, consult an American style guide. British writers (and others who adhere to British English), consult a British style guide. And for those who advocate following popular as opposed to professional usage: Do whatever you please, but don’t expect the overwhelming majority of American book, magazine, and newspaper publishers, as well as the producers of professionally edited (and US-based) Web sites, to abandon a system that, while imperfect, works perfectly well if you follow a few simple rules. (This site discusses those rules in various posts; search for â€Å"quotation marks.† But leave out the period, right?) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:20 Types and Forms of Humor75 Synonyms for â€Å"Talk†Types of Ignorance

Exploring online consumer Behaviors Research Paper

Exploring online consumer Behaviors - Research Paper Example The primary reason for choosing public school teachers as sample participation is the diversity in income levels, demographics, family size, marital status, gender and online consumer behaviors present in this occupation. Research Procedure To test the hypothesis and address the key areas of investigation i.e. exploring the factors driving online purchases, a quantitative research methodology will be used. In deciding on the target online shopping destinations, experimental manipulation would be required in order to formulate relationship between consumer behavior and motivational characteristics. Factors such as price variability or product quality have to be controlled in order to gauge the correlation between previous online experience and consumer behavior. A sample survey prepared for assessing online consumer behavioral patterns will be distributed among the sample population through a website. The survey would seek general information as age, gender, income levels, marital sta tus and specific questions such as frequency of online shopping, nature of online shopping – specific or everyday use, satisfaction from online shopping experience, basic motivators of shopping online – price differential, ease of transaction, perceived quality, satisfaction of purchase etc and negative experiences in online shopping.

Portfolio analysis Essay Example | Topics and Well Written Essays - 1000 words

Portfolio analysis - Essay Example Correlation according to Cohen (2003) can be defined as the description of the degree in which two variables are related to each other. For example how is coffee business growth related to the weather patterns? Correlation can either be positive or negative meaning a single variable can affect the other positively or negatively. Covariance on the other hand can be defined as the manner two variables change at the same time. Covariance can be described as how two risky assets go hand-in-hand or in relation to one another (see C. Patrick Doncaster, 2007). If the covariance is positive this implies that the assets returns are simultaneous and if negative, this will imply the returns on the assets are inverse.Correlation and covariance both describe the relationships of two variables and in the way they move whether positively that is together or negatively that is inversely. Looking at the above definitions of covariance and correlation we can clearly see the relationship between the tw o in the context that correlation will determine the extent to which two variables are connected to each other while covariance will look at the same two variables and asses how they move together. Portfolio diversity is best achieved if the covariance is not in the same direction meaning the assets in the portfolio do not have perfect correlation (see Alexander, 2009). If the two asset variables do not have a direct relationship in terms of their asset returns this will mean that they do not move in the same direction ... Correlation as earlier defined is the relationship of various assets in a portfolio and how they impact on each other in terms of returns. In case assets have a low correlation according to Lhabitant (2004), this will mean that the assets have a minimal interaction in the market in terms of returns. If one of the assets is affected negatively this will not necessarily mean that the other assets will suffer the same adverse effects to the same degree but in a lesser degree. Negative correlation will mean that the assets have no relationship in terms of performance and this will mean that the performance of individual assets will be independent of the other assets in the same portfolio. A low or negative correlation will minimize the portfolio risk to very low levels because the assets will have no direct relation in terms of negative correlation or minimal relationship in terms of low correlation. This will mean all the assets will act as independent factors in the portfolio despite h aving a common investor. This will ensure that when one of the assets is not doing well in terms of return all the others will not be affected since they lack a relationship. A good portfolio is aimed at having the lowest risk and this can be best assessed by ensuring the portfolio mix is of assets with low or negative correlation. c. Diversification and why is it important to portfolio risk Diversification in terms of portfolio means minimizing the risk factor by investing in various assets (see Hagin, 2004). This will mean that an investor should not invest all his money in one asset but rather subdivide his money to be invested in various assets so that the risk is well distributed. Suppose an investor invests all his money in one asset this will mean that the risk