Friday, August 21, 2020

Case Study Health And The Media Essays - Diets,

Contextual investigation ? Wellbeing And The Media Contextual investigation Health and the Media 1. There are a wide range of gatherings who might add to the production of diet crusades. Each in light of their undeniable motivation, the essential focal point of any association is making benefit on deals. Each association will attempt to do anything in their capacity to sell their item, regardless of whether the eating regimen item works or not is an auxiliary concern. Showcasing is everything in business and on the off chance that an organization can get an infectious jingle or an ostentatious notice, at that point they are remunerated with deals and high income. Most eating regimen battles include for the time being examples of overcoming adversity of overweight individuals turning thin in low spending infomercials. What separates these organizations from Jenny Craig and Slim Fast are simply founded on the battle productivity not on the items viability. Drawn underneath is a stream graph of gatherings inside a weight reduction organization that work in the improvement of diet crus ades: 2. Atkins No Carbohydrate Diet for Weight Loss What to do: The Atikins diet plan is a low starch technique. The shirking of sugars in your eating regimen is organized to shield your body from including weight. The strategy incorporates eating under 20 grams of starches for every day. Free Meats and Cheeses: The accompanying meats and cheeses have no starches. Utilizing the Atkins diet plan you may eat as a significant part of the accompanying things as you wish. Meat Fish Fowl Shellfish Eggs Cheese Hamburger Tuna Chicken Oysters Scrambled Aged and Fresh Pork Salmon Turkey Mussels Fried Cow and Goat Sheep Sole Duck Clams Poached Cream Cheese Bacon Trout Goose Squid Soft Boiled Cottage Cheese Veal Flounder Cornish Hen Shrimp Hard Boiled Swiss Ham Sardines Quail Lobster Deviled Cheddar Venison Herring Pheasant Crab Not Bad Vegetables: A serving of these plate of mixed greens vegetables has 10% or less of your day by day starch limit. Therefor you can eat up to three cups of these without stress. Lettuce Chicory Tawny Chives Parsley Cucumber Radishes Fennel Peppers Celery Hay Sprouts Mushrooms Olives Different Vegetables: These vegetables have a greater number of starches than the ones above. You'll need to confine your admission of these to around 1 cup for each day. Asparagus String beans, wax beans, and so forth. Cabbage Beet Greens Cauliflower Eggplant Tomato Onion Rhubard Scallions Spinach Summer Squash Zucchini Pumpkin Turnips Avocado Snow Pea Pods Collard Greens Dandelion Greens Broccoli Spaghetti Squash Celery Root Brussel Sprouts Artichoke Hearts Hearts of Palm These nourishments are high in starches and ought to be stayed away from: Breads Oats Grains Sugars Candy Pasta Rice Anything with Flour Non-diet pop Juice Organic product Potato Chips Liquor Canada Food Guide Requirements: Canada Food Guide Atkins Diet Plan Grain 5-12 servings day by day for example breads, pasta, pizza, bagel, oat. No grain in diet Vegetables/Fruit 5-10 servings day by day for example carrots, cabbage, lettuce, orange, apples, grapes. 1 3 cups day by day ( No natural products or juice) for example cucumber, radishes, celery, Eggplant. Milk Products 2-4 servings day by day for example milk, cheddar, yogurt As much as you need for example Swiss cheddar, cheddar, curds. Meat Alternatives 2-3 servings every day for example chicken, meat, eggs, fish, beans. As much as you need for example meat, pork , sheep, bacon, fish, eggs. It is evident to see that the Canada Food Guide has a progressively solid and even arrangement for a nutritious eating routine then the Atkins plan. 3. Atkins Dietary Plan may work to enable an individual to free weight however chances are likewise apparent. With a low sugar diet an individual would not have the vitality expected to continue a sound workplace for their body. Starches are the bodies head wellspring of vitality, and without them an individual would feel seriously worn out and incapable to achieve exhausting undertakings. Basic carbs are the wellspring of fast vitality, found in monosaccharides (natural products etc..), polysaccharides are intricate sugars put away as fat and glycogen. The end of grain from the eating routine would mean inevitable disintegration of the body. Without the glucose inside sugars, cell breath can't happen, this is an imperative cell activity and fundamental to our working bodies. The Atkins plan might be unreasonably serious for my preferring yet

Saturday, July 11, 2020

Looking For And Against Essay Examples

Looking For And Against Essay ExamplesEssay examples are the best source of information for and against essay samples. There are many different samples of essay examples available to help students make the right choice. For this reason, it is extremely important that students take the time to compare these types of examples with each other so that they can find the best example that will suit their needs. If they find a sample that is difficult to understand, they will be forced to go back and take a different sample that should be much easier to read.It is also important for students to know that when they are comparing essay examples to see if they like it or not, there are a few things that they must look for. One of the first things that they must look for is the beginning of the essay example. Students should be able to easily identify which part of the example begins and ends.Another thing that students should be able to see when they are looking for and against essay samples i s the punctuation that is used. Students should be able to see how many times a period or a comma are used. Students should also be able to determine whether or not the writer uses the proper word to end a sentence or whether they use filler words such as 'like'but'. These are all important things that will help them better understand the essay example that they are reading.While reviewing for and against essay samples, students should also keep in mind what the general tone of the example is. The writer should create a more neutral tone for the essays. A more neutral tone is generally preferred over a more negative tone.When students are looking for and against essay samples, they should also be able to notice how the essay flows. Students should be able to see if the writer has the type of writing style that flows well and how the writer chooses to end sentences. All of these are things that will help students better understand the essay examples that they are reading.The next thi ng that students should do when they are looking for and against essay examples is to make sure that the essay example that they are studying is well organized. Writing an essay is hard enough, but when it gets out of control and the essay appears haphazard and disorganized, it is no wonder that it would be so difficult for students to understand. They should be able to see whether or not the essay is easy to read or if there are many parts that are hard to understand.While reviewing for and against essay examples, students should also be able to see the grammar used in the essay. The use of grammar rules will help the students understand more clearly what the writers are trying to say. They should also see if the writer uses proper grammar.After students have learned how to look for and against essay examples, they should then be able to start writing their own essays. Because they already know how to compare examples with other examples, they will be better able to do this on thei r own. Once they start writing their own essays, they will be better able to understand and improve upon the written examples that they have already taken away from the essays that they have read.

Wednesday, May 20, 2020

International Marketing Assignments - 6200 Words

INTERNATIONAL MARKETING: International marketing is the application of marketing principles to more than one country. The intersection is the result of the process of internationalization. Many American and European authors see international marketing as a simple extension of exporting, whereby the marketing mix is simply adapted in some way to take into account differences in consumers and segments. It then follows that global marketing takes a more standardized approach to world markets and focuses upon sameness, in other words the similarities in consumers and segments. â€Å"International market goes beyond export marketer and become more involved in marketing environment in countries in which it is doing business.†Ã¢â‚¬ ¦show more content†¦Indian market is one of the cheapest markets in the world. It’s just because it has all the rare recourses and because of technical advancement. Indian market is one of the well growing markets on the globe.As it’s the country of difference with different people, different culture and difference segments to make a target market to sell their products. . Expanding demand for personal care makes India attractive for both domestic and foreign suppliers of personal care ingredients. The market was estimated at US$ 177 million in 2009 and is predicted to grow further. Among global trends that have penetrated into the region are growing demand for green products, UV protection, and the requirement for better product performance. While Indian consumers have long exhibited a preference for herbal products, rising consumer awareness of the performance of active ingredients is a more recent development. B_E_E have large scope to launch its product in Indian Market. NORTH AMERICA Analysis of B_E_E products in NAFTA markets The North American free trade agreement signed by the United States, Canada and Mexico. The agreement came into force in 1994. The goal of this agreement is to remove the barriers of trade and investment between the U.S, CANADA and MEXICO. NAFTA affects both positive and negative effects. 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Wednesday, May 6, 2020

The Minimum Wage Should Be Raised - 998 Words

What if a 16 year old was making $18,000 a year after taxes, working only 25 hours a week? Most likely you would expect that teenager to have a pretty prestigious job at such a young age. However that is not the case, if the minimum wage is raised to $15 an hour, a 16 year old could make $18,000 yearly working only 25 hours a week at McDonalds. Now for teenagers that have goals for college or a car, that would money to set aside for the future, however most 16 year olds do not have those goals in mind yet, so that extra money turns into wasted money. As of February 2016 the minimum wage ranges anywhere from $7.25-$10 across the United States. Florida’s rate is at $8.05 an hour, however some believe the minimum wage should be raised to $15 an hour in all states(Raise).† People working in minimum wage jobs may feel as if this $7 bump would be a great advantage to them, but there are possible negative results of doing this too. As a manager of a restaurant where emplo yees start at minimum wage, I can only imagine the effects our company would feel. Raising the minimum wage is not the solution to helping people out of poverty , I feel it will only be enabling them to stay in the same position they are in and give less motivation for teens to further their generation. Increasing the minimum wage will harm businesses and will decrease the motivation to get a further education. While raising the minimum wage will create bigger paychecks, it does not mean that will solveShow MoreRelatedMinimum Wage Should Be Raised?958 Words   |  4 PagesMinimum Wage Louis Montgomery III English Composition 101 Mrs. Blackwell April 23, 2015 Minimum Wage Do minimum wage jobs help pay the bills? Do minimum wage jobs support the family? Should minimum wage be raised? Will raising the minimum wage reduce poverty? The idea of minimum wage jobs is to help people get work experience without having any skills. 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Though arguably the economy is not as sluggish and terrible as it once was, $7.65 per hour will not help those who have children, no college degree and debts to pay. It is not only Missouri that has minimum wage laws, but every other state in America has minimum wage laws in place. Both California and SeattleRead MoreMinimum Wage Should Be Raised1145 Words   |  5 PagesThe current minimum wage is $7.25, which equals two gallons of milk, one fast food meal or two gallons of gas. Can you imagine yourself working 12-hours a day and only having enough money to p ay for rent and put food on the table for your family? With working all those long hours, you can barely afford to pay your utility bills and after that you don’t have enough money or time for luxuries like clothing or vacation. You have no savings as matter of fact, you are in a huge debt and you are livingRead MoreShould Minimum Wage Be Raised?870 Words   |  4 PagesShould Minimum Wage Be Raised? 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Minimum wage refers to the smallest amount of money a worker can legally be paid in the U.S. It was first signed into law in 1938 by President Franklin Roosevelt in order to keep workers out of poverty and as it stands, the current federal minimum wage in the U.S. is $7.25 per hour. (United States Department of Labor). Today, while some are even questioning the significance of having a minimum wage at all, others

Financial Accounting and Financial Reports Sample for Students

Questions: 1.Identify in the Financial Statements, the notes to the Financial Statements, and the Statements of significant Accounting Policies those parts that relate to property, plant and Equipment. 2.In addition to goodwill, what are the categories of Intangible Assets of this Organisation? How are they recognized and measured? How were their useful lives estimated? 3.Where do Provisions appear in the Statement of Financial Position? What are the Accounting Policies with respect to long service leave? 4.What are Contingent Liabilities and how can they arise? Making reference to the Accounting Standards, how are Contingent liabilities recognized and what are the disclosure policies? 5.Using the Financial Statements Calculate, and Comment on, the following ratios: Current ratio, rate of return on total assets, times interest earned, the debt ratio and the P/E ratio. Answers: 1.Its a requirement according to ASSB 116(2014) to recognize tangible assets i.e. PPE in financial reports as shown in Flight Centre balance sheet illustrated in note F4 whereby they are recognized by net book values of $216,239,000 for 2016 and $196,300,000 respectively. Recognition of PPE cost is only accounted for if the future benefits relating to the item flow to the entity as well as its measurability concept set in place as per ASSB 116.7(2014), Flight Centre being a travelling servicing industry the need for PPE as a pivotal commercial engine for its revenue generation though indirectly as illustrated in page 39 of the FLT FY16 Annual Report and especially from Top Dec and Back Roads via use of freehold land and buildings as well as plant and equipment. According to ASSB 116(2014) assets are recognized after deduction of accumulated depreciation and amortization depicted in Flight Centre PPE schedule page 41 of the FLT FY16 Annual Report subject to note 2. ASSB 116.6(2014) states that the cost of acquisition or purchase consideration in relation to the share-based payment of an asset is the cash or its equivalent paid as well as other consideration paid for the acquisition. The cost of acquisition mostly relates to the amount attributing to the asset acquired. The purchase consideration made of $338,000 for the PPE acquired and recognized in SUs after controlling 100% interest, BYO jet and that of TDTS of PPE valued at $981,000 during business combinations see note A6(iv) of the FLT FY16 Annual Report clearly explains ASSB 116.6(2014 )on purchase consideration. ASSB 116.25a, b, c(2014) instructs on how to handle asset specific value through consideration of transaction costs and foreign exchange rates risk evaluation. The value that relates to exchange rate should be accounted for as post tax in the cash flow statement. Flight Centre has ensured that the latter regulation on exchange rate value is taken into consideration in the cash flow statement as effects of exchange rate changes (page 40 88 of the FLT FY16 Annual Report) as well as in the balance sheet as exchange differences in note F4. ASSB 116.27(2014) states that the cost of an item of PPE in our case rental is determined by in accordance with ASSB 117(2014) as illustrated in the profit and loss statement on rental expense relating to the operating lease as shown in note F1. After recognition of assets is done at cost (Eckstein, 2004) as it is recommended in ASSB 116.15(2014) and seconded by Flight Centre in note F4, further measurement of recognition instructed by ASSB 116.30(2014) upon charging accumulated depreciation and impairment of losses is done. Flight Centres balance sheet clearly shows how accumulated depreciation is accounted in note F4 for years 2014, 2015 and 2016 e.g impairment of plant and equipment is accounted in the profit or loss statement as illustrated in note A5. Depreciation of PPE should reflect in the profit and loss account as recommended in ASSB 116.48(2014) and should appear as an expense as shown in note B7 and in the profit and loss account. ASSB 116.50(2014) further requires systematic allocation of depreciation over its useful life this has been done using straight-line method over the useful life of 2-8yrs see note F4 (page 87 of the FLT FY16 Annual Report). The service/utility expected from an asset determines its usefulness life basing on the judgment made with similar assets as per ASSB 116.57(2014).At the point of disposal, the depreciation halts at the earlier date the asset is held for sale according to ASSB 116.55(2014) whose applicability is illustrated in Flight Centre reports note F4 on disposal of $2,209,000 of Plant and Equipment as well as its respective depreciation expense of $45,476,000.DE recognition is applicable mostly to a disposal of an asset or upon when no future benefit is expected from an asset according to ASSB 116.67, a and b(2014. Flight Centre has derecognized its asset through disposal note F4. ASSB 116.68A(2014) clearly illustrates on gain or loss on disposal of PPE and the treatment of proceeds in financial statements as explained in Flight Centre notes A3/F4. Disclosure of how net book value was arrived to, depreciation methods used, rates and economical life, gross carrying amount at the start and end of financial year as well as its reconciliation is a requirement by ASSB 116.73a, b, c, d, and e(2014). Flight Centre (page 41 of the FLT FY16 Annual Report) explains on how NBV was settled to, note F4 (page 87 of the FLT FY16 Annual Report) explains on the economic life, the method of depreciating, gross carrying amount and depreciating periods 1st July 2014,1st July 2015 and as at 30th June 2022.Notes A1, A5, and F4 of the Financial Reports explain on reconciliation. According to (Hegh-Krohn,2000) and ASSB 136(2014) on impairment of assets in our0 case PPE, basically applies to reporting done after January 2005 according to AASB 136.1(2014) whereby Flight Centre reports for 2014, 2015 and 2016 conquer with the standard. ASSB 116.58)2014 clearly illustrates on how to measure and recognize impairment whereby if the recoverable amount is less than the carrying amount the difference is the impairment loss. Impairment is done using straight-line method over projects future benefits with the economic life of between 2.5 and 5 years. Impairment of the intangible asset relating to PPE in Flight Centre basically followed the AASB 136 fully from recognition to measurability. 2.Intangible assets are classified as those assets that arent physically seen nor touched (with no physical state of nature) the following are the intangible assets of Flight Centre; Brand names, customer relationships, other intangible assets (those that relate to software), internally generated intangible assets, market share/rights An intangible asset is recognized when the assets themselves are able to defend their non- physically state of nature. Asset identification is another criterion of recognition (Lhaopadchan, 2010) whereby the asset is separable from the entity and can stand for itself during the sale, lease, rent, disposal among others. It should also result from legal rights set in place governing the latter whether inherited, transferred, contracted hence ownership. Full/partial control of an asset gives recognition to the asset such that any benefit befalling the asset is restricted to an entity in ownership of the intangible asset to avoid access to the benefits by none beneficiaries. Cost measurability and future economic benefit resulting from the intangible or activities originating from are factored in recognition. Recognition is attained if;(a)Cost measurement where the need for reliability in an individual cost/fair value measurement of an asset with certainty by ensuring respective costs relating to the assets are traceable and allocated accordingly is recommended refer, (Mackenzie,2014).(b) Provision of future economic benefits to the firm by the assets activities hence enhancing recognition through analyzing reasonable supported assumptions made by the management within both internal and external conditions along the activities of the firm under the use of intangible assets and what the assets proofs best to contribute to the objective and future economic benefits of the firm. Intangible assets are measured at cost and further subjected to amortization along the economically useful life set in place or measured through revaluation method. Initial cost mostly is subjected to amortization and hence reduction in its future life time performance/end result. Amortization is mostly done in systematic manner basing it over the useful lives. If the asset has an indefinite time the intangible asset will not be subjected to amortization. The overall duration an asset is expected to be in operation or of help to the entity is known as useful life. Mostly engineering estimate, as well as previous/past experience with the same or similar asset, stand as the technique mostly used to give useful economic life. Whereby by use of past experience of the intangible assets and its future benefits Flight Centre Travel has used this to determine the useful to be between 2.5-5yrs, with customer relationship not exceeding the useful life of 7yrs see note A5 (page 51of the FLT FY16 Annual Report. Since impairment only occurs when the fair value and carrying amount values arent recoverable or fall below the net book value, asset identification stands as the first policy where the need to identify the asset to impair stands, evaluate fair value and carrying cost under time value of money for purposes of finding whether there is impairment loss and if yes its disclose in the financial statements and later on reverse the impairment loss if need be. 3.Provision appear on the balance sheet as both current and non-current liability depending on the duration of the set allocation. It is illustrated in note F7 (page 41of the FLT FY16 Annual Report). According to ASSB 119.1a, b (2011) employee long service leave benefits (Burges, 2000) clearly define the need to disclose benefits accorded to employees. ASSB 119.153a(2011)defines the duration to which benefits settlement should be done whereby it requires leave to have it settlement not done wholly before 12months as implemented in note F7 and Q II, further emphasize on the abstentious paid days benefit plus allowances to relating to the same. ASSB 119.156(2011) defines measurement and recognition whereby the need to recognize the net total of the profit or loss unless other activities like service charges are consolidated. Its a requirement of ASSB 124(2013) ASSB 101(2012) to disclose of benefits for management welfare purposes and for employee benefit expense respectively unlike what is required by ASSB 119.140ii(2013) explain that a firm shall provide reconciliation from opening balance to the closing balance for the benefits of leave day to be paid as illustrated in note F4. According to AASB 110.12(2010) dividends declared before reporting by the shareholders are said to be recognized therefore appearing as the liability in balance sheet while those declared after reporting date are termed as dividends not recognized and therefore cease to be a liability and instead classified as a provision under AASB 137(2014).Flight Centre illustrates this in note H3(page 101 of the FLT FY16 Annual Report) where the directors declared the dividends on 25th Aug 2016 two months after June 2016 annual reports released hence transaction that has taken place after the end of reporting period. 4.The contingent is the possible obligation that may occur entirely depending on the uncertainties future outcome, (Kenned, 1998). Its until the outcome is seen that contingent can be realized as an actual liability. They dont appear as a liability in the financial statements but they captured as a footnote to the balance sheet (Cebotari, 2008). According to ASSB 137(2014), recognition of the contingent liability of an entity is never achieved and its recording mostly is done in journal form. An overview of the nature of the contingent liability description its disclosure at the end of the period as required by ASSB 137.86(2014) states that the disclosure of the possible settlement estimates, financial effects, uncertainties as well as timing indication and possible reimbursement from provisions should be done at the end of the reporting period. Note H2 (page 101of the FLT FY16 Annual Report) gives examples of contingencies like the ACCC Competition Law Test Case whose disclosure is made at the end of the financial year. The case clearly creates uncertainties as to when it will end whereas there is litigation fee incurred day in day out with subsequent appeals. No surety or time frame as to when the case will end. Contingent assets involve unplanned/unexpected activities resulting to probable economic benefit, e.g. Legal suit whereby nobody is certain over its outcome as illustrated in ASSB 137.33(2014). According to ASSB 137(2011) outlines the need to disclosure through economic benefit realization upon its possibility. Disclosure entirely depends on inflow benefit economically hence need to assess contingencies outcome so as to be at par with disclosure as guided by ASSB 137.89(2014). 5.Current Ratio analysis firms capability of paying short and long term debts. Current Ratio =Current Assets/Current Liabilities Yr. 2016 =2263233000/1566724000=1.44 Yr. 2015=2,152,700, 000/ 1,452,500,000=1.48 1.44 1.48 seem to be close to 1.5 the average value hence the firm is slightly financially able in paying its debt for 2016 2015. Rate of Return on Total Assets is earnings before interest and taxes against its total net assets, used to indicator effectiveness of assets against income generation, (Nosism, (2001) ROTA=EBIT/ (TOTAL ASSETS-TOTAL LIABILITIES) Net Asset 2016= 1345945000, EBIT 2016=345043000 ROTA=345043000/1345945000 =0.256 Net Asset 2015= 1,270,121,000, EBIT 2015=366,297,000 ROTA=366297000/1270121000=0.288 Hence assets utilized 25.6% 28.8% in generation of income 2016 and 2015 respectively Times Interest Earned measures company ability to pay debts payments=EBIT/Interest Payable TIE 2016=345043000/100,487,000=3.433 TIE 2015=366,297,000/109,744,000=3.34 Hence in 2016 Flight Travel was highly able to pay debt than 2015 Debt Ratio=Total Liabilities/Total Assets 2015= 1,517,845,000/2,787,966,000=0.544, 2016=1,655,371,000/ 3,001,316,000=0.551 Hence in 2016 Flight Travel had better financial position than in 2015, (Ohlson, 1980) Price Earning Ration=PES/EPS (net income/number of shares) =31.58/242.4=0.13 Essentially investors are willing to pay $0.13 for every dollar of earnings that Flight Travel Group has. References AASB, A.S., 2004. "Presentation of Financial Statements." Balance Sheet, vol. 68, p.73. Barker, R.G., 1999. "Survey and Market?based Evidence of Industry?dependence in Analysts Preferences between the Dividend Yield and Price?earnings Ratio Valuation Models." Journal of Business Finance Accounting, vol.26. no.3?4, pp.393-418. Board, A.P., 1970. "Intangible assets." Opinions of the Accounting Principles Board, vol.17. Board, M.A.S. Standard, R., 2000. Property, plant and equipment. Bragg, S.M., 2011. "Property, Plant, and Equipment. The Controller's Function." The Work of the Managerial Accountant, Fourth Edition, pp.251-270. Burgess, J., Sullivan, A. Strachan, G., 2002. "Long service leave in Australia: rationale, application and policy issues. Labor Industry." Journal of the social and economic relations of work, Vol.13, no.1, pp.21-38. Cebotari, A., 2008. Contingent liabilities: issues and practice (No. 8-245). International Monetary Fund. Eckstein, C., 2004. "The measurement and recognition of intangible assets: then and now." Accounting Forum, vol. 28, no. 2, pp. 139-158). Herrmann, D., Saudagaran, S.M. Thomas, W.B., 2006. "The quality of fair value measures for property, plant, and equipment." Accounting Forum, vol. 30, no.1, pp. 43-59) Hegh-Krohn, N.E.J. Knivsfl, K.H., 2000. "Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution." The International Journal of Accounting, vol.35, no.2, pp.243-265. Kennedy, J., Mitchell, T. Sefcik, S.E., 1998. "Disclosure of contingent environmental liabilities: some unintended consequences?" Journal of Accounting Research, vol.36, no.2, pp.257-277. Krever, R., 1986. "Companies, Shareholders and Capital Gains Taxation." Austl. Tax F., vol.3, p.267. Lev, B., 2000. Intangibles: Management, measurement, and reporting. Brookings Institution Press. Lhaopadchan, S., 2010. "Fair value accounting and intangible assets: Goodwill impairment and managerial choice." Journal of Financial Regulation and Compliance, vol. 18,no.2, pp.120-130. Mackenzie, B., Njikizana, T., Coetsee, D., Chamboko, R., Colyvas, B., Hanekom, B. Selbst, E., 2014. "Property, Plant and Equipment." Interpretation and Application of International Financial Reporting Standards, pp.147-182. Nissim, D. Penman, S.H., 2001. "Ratio analysis and equity valuation: From research to practice." Review of accounting studies, vol.6,no.1, pp.109-154. Ohlson, J.A., 1980. "Financial ratios and the probabilistic prediction of bankruptcy." Journal of Accounting Research, pp.109-131. Penman, S.H. Penman, S.H., 2007. Financial statement analysis and security valuation (p. 476). New York: McGraw-Hill.

Thursday, April 23, 2020

Rachel Carsons Silent Spring free essay sample

A review of how the work Silent Spring by Rachel Carson influenced environmental ideas and actions. The paper looks at the influence of the book on the ban of the use of DDT, and how it spurred revolutionary changes in the laws that have been destroying air, land and water of this planet. The initiation of the environmental movement is explored in relation to the book and the development of this movement is traced. Seldom there have been incidents in the history of mankind that a single book has managed to alter the path of history, but Silent Spring written by Rachel Carson did precisely that. The book forced the ban on the use of DDT, after its publication in 1962, and spurred revolutionary changes in the laws that have been destroying air, land, and water of this planet. The obsessive concern of Carson for the future of this planet and the humanity that has been living for billions of years, echoed forcefully throughout the world, as her expressive book has been influential in the initiation of the environmental movement (2). We will write a custom essay sample on Rachel Carsons Silent Spring or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page

Tuesday, March 17, 2020

Organizational Behavior in Software Companies essays

Organizational Behavior in Software Companies essays It is difficult to make generalizations about organizational behavior. Organizational structure and thus organizational behavior can vary greatly from one corporation to another, one particular geographic or regional corporate climate to another, and one industry to another. Even within the particular organizational climate of companies that develop computer software, considerable environmental and managerial differences are evident between, for instance established companies such as Microsoft and upstart companies such as Red Hat.' For instance, Microsoft's current dominance of the proprietary software market and Red Hat's' stress upon nonproprietary software create a distinct divide between these company's corporate culture as well as the magnitude of Microsoft's sheer largess. Thus, different corporate cultures can be created between companies for many reasons, even within the software industry. For instance, because of the different salaries commanded by the average employee, and the different corporate ethos advanced by the individuals at the head of the corporation, a different ambience' or set of values may be stressed, formally or informally, between members of the staff and members of the staff and their supervisors. Also, chief executives do not only determine hiring and firing of employees. They also set a tone that can be quite unique, even within firms of the same industry, depending on whether the executive got his or her start within the industry, or is a hired gun' with an MBA, determined to turn a profit wherever he or she may find him or These fact being duly noted, there is still a general, distinct organizational climate of companies that develop software, as opposed to companies that are purely creative in focus, such as advertising agencies, for example, or purely numerical in nature, such as financial investment banking powerhouses su...

Sunday, March 1, 2020

Chemical Engineer Job Profile and Career Information

Chemical Engineer Job Profile and Career Information Chemical engineers apply the principles of chemical engineering to identify and solve technical problems. Chemical engineers work mainly within the chemical and petrochemical industries. What Is a Chemical Engineer? Chemical engineers use math, physics, and economics to solve practical problems. The difference between chemical engineers and other types of engineers is that they apply a knowledge of chemistry in addition to other engineering disciplines. Chemical engineers may be called universal engineers because their scientific and technical mastery is so extensive. What Do Chemical Engineers Do? Some chemical engineers make designs and invent new processes, some construct instruments and facilities, and some plan and operate facilities. Chemical engineers have helped develop atomic science, polymers, paper, dyes, drugs, plastics, fertilizers, foods, textiles, and chemicals. They devise ways to make products from raw materials and ways to convert one material into another useful form. Chemical engineers can make processes more cost effective, more environmentally friendly, or more efficient. A chemical engineer can find a niche in any scientific or engineering field. Chemical Engineer Employment and Salaries As of 2014, the US Department of Labor estimated there were 34,300 chemical engineers in the United States. At the time of the survey, the average hourly wage for a chemical engineer was $46.81 per hour. The median annual salary for a chemical engineer was $97,360 as of 2015.   In 2014, the Institution of Chemical Engineers Salary Survey reported the average salary for a chemical engineer in the UK was  £55,500, with a starting salary for a graduate averaging  £30,000. College graduates with a chemical engineering degree typically gain high salaries for even first employment. Educational Requirements for Chemical Engineers An entry-level chemical engineering job typically requires a college bachelors degree in engineering. Sometimes a bachelors degree in chemistry, math, or another type of engineering will suffice. A masters degree is helpful. Additional Requirements for Engineers In the US, engineers who offer their services directly to the public need to be licensed. Licensing requirements vary, but in general an engineer must have a degree from a program that is accredited by the Accreditation Board for Engineering and Technology (ABET), four years of relevant work experience, and must pass a state examination. Job Outlook for Chemical Engineers Employment of chemical engineers (as well other types of engineers and chemists) is expected to grow at the rate of 2 percent between 2014 and 2024, slower than the average for all occupations.   Career Advancement in Chemical Engineering Entry level chemical engineers advance as they assume more independence and responsibility. As they gain experience, solve problems, and develop designs they may move into supervisory positions or may become technical specialists. Some engineers start their own companies, some move into sales, and others become team leaders and managers.

Thursday, February 13, 2020

Theoretical Perspective on Secure Attachment Essay

Theoretical Perspective on Secure Attachment - Essay Example He claims that the infant's primary or original bond is with its mother, which then become the basis for all the forthcoming loves he will be feeling. He also claims that infants only have the desire in his mother's arms simply because the infant has already established that his mother will satisfy and provide for his needs without delay. However, Freud's more significant theory to the development of infant attachment is his drive reduction theory. He used the basic biological drives that are innate in human as the basis for this theory. He explains this by stating that when an infant is driven, an example of which is when he cries, he will then experience pleasure by receiving food resulting to the restoration of balance. (Freud, 1964) Another theory was introduced by Erik Erikson, called the Psycho-Social Theory also known as the Pschodynamic Theory. He was the first to propose that there are different stages of human development that lasts throughout the entire life span. His idea s were a huge influence that led to the study of personality development His theory also accounts for the term "identity crisis." He introduced eight stages to human development and later on added a ninth stage in his book entitled â€Å"Life Cycle Completed.† The first two stages pertain to the infant attachment theory, which he called the stage of hope and the stage of will. He claims that on the hope stage, between 0 to 12 months, an infant is trying to make a choice between trust versus mistrust as he tries to weigh whether his primary caregiver is reliable or not. The will stage on the other hand, is the stage of autonomy versus shame and doubt. He claims the will stage as the stage wherein the infant's need to explore the world, which may or may not be hindered by a caregiver's utter neglectfulness or over-protectiveness. (Cole, 2009) Though Freud instigated the infant attachment concept, John Bowlby was known as the father of the attachment theory after making the firs t and commonly known view on attachment theory. Bowlby believes that there are a number of innate control systems pertaining to behavior are a necessity for surviving as well as procreation. He also believes that attachment begins at infancy, continuing on throughout life. According to Blowby, an infant initially establishes a strong attachment with its primary caregiver and will become the infant's base of exploration. It is innate behavior for an infant to want to explore new things, however, when a child reaches away to explore and then faced with danger or feels scared, its secure protection base will be with the primary caregiver. Bowlby dedicated an extensive research to the concept of infant attachment, which he described as a "lasting psychological connectedness between human beings" (Bowlby, 1988). He also shared the psychoanalytic view that early experiences in childhood are important influences affecting development and behavior which may be seen later in life. Based on h is theory, our early attachment styles are established in childhood through the relationships between infants and primary caregivers. In addition to this, Bowlby was also of the belief that attachment had an evolutionary factor wherein it aids in survival stating that "the propensity to make strong emotional bonds to particular individuals is a basic component of human nature" (Bowlby, 1988). Bowlby also categorized different characteristics of attachments and are as follows: Safe Haven: When the child feels

Saturday, February 1, 2020

The opportunities for Amazing Ideas to establish and launch its Assignment

The opportunities for Amazing Ideas to establish and launch its Transition Windows product in the Australian market - Assignment Example There are opportunities that exist for the company to pursue in the Australian market given its limited strengths. Recommendations These will be founded on facts fathered during the research process on whether the company should go ahead and launch its product-transition windows and make its entrance in the Australian market. Table of Contents Table of Contents 4 Introduction 5 2. Phase one report 5 B. Company mission Statement 5 C. Amazing ideas Strategies 6 D. Industry analysis 6 E. Target Market Profile 6 F. Product Profile 7 G. Country Readiness 7 H. SWOT Analysis 7 3. Phase two report 8 A. Place (Location) 8 B. Macro-level screening 9 C. Indicators of Market Accessibility 9 D. Micro-Level Criteria Screening 10 E. Phase II Conclusions and Recommendation 10 A. Competitive Analysis 11 C. Market entry 11 5. Entry mode 11 6. Market Segmentation 12 7. Promotion 13 8. Summary conclusion and Recommendations 13 Introduction The purpose of this document is to present a study of the opport unities for Amazing Ideas to establish and launch its Transition Windows product in the Australian market. This research process provided an opportunity to prepare a thorough analysis of Amazing Ideas and its product- Transition Windows, in order to present a detailed report on opportunities available in the Australian market. This document includes background information that is developed with the assistance of a SWOT analysis. Using this analysis, both market and sales potentials in Australia were studied resulting into the development of entry strategies and marketing plans with conclusions and recommendations for pursuing this wonderful opportunity in Australia (Stapleton,1997)2. 2. Phase one...This document includes background information that is developed with the assistance of a SWOT analysis. Using this analysis, both market and sales potentials in Australia were studied resulting into the development of entry strategies and marketing plans with conclusions and recommendatio ns for pursuing this wonderful opportunity in Australia (Stapleton,1997) . 2. Phase one report The objective of this phase is to conduct an in-depth situation analysis to establish a basis to assist in determining the company’s opportunities to compete in the market. Here is the scenario. A. Company Background Amazing Ideas a company that is to be headquartered in Australia, is eyeing to venture into the Australian market with its new product, Transition window. This company was established by students from the Swinburne University of Technology in the first year of marketing tutorial class. During this session the students came up with idea of transition windows with hopes of launching their invention which holds a considerable appeal to a potential Australian Market.

Friday, January 24, 2020

Patient Safety Incident (PSI) Essay -- Resident Care

Living in a care home often results in residents becoming less independent with respect to their ability to exercise their rights and responsibilities. Some care home routines restrain residents. For instance, care homes sometimes use cot-sides or cocoon beds, which are designed to reduce falls but are often ineffectual with demented residents, who tend to climb over the rails and fall from a great height. In addition, residents often develop problems such as pressure sores, incontinence, muscle wastage and worsened mental conditions due to the use of such beds. This paper describes the Patient Safety Incident (PSI) designed for Hollybrook (HB) care home, at which I work as a professional care worker. The first part of the paper explores the information systems in use at HB and it argues that Patient Safety Incident (PSI) is a result of adverse events that tend to be more organisational than clinical in their aetiology. From an organisational perspective, PSI records help one to understand the causes of errors relating to communication, teamwork and care process design, in a way that is different to that of clinical epidemiology. This part of the paper outlines the information required to sort and organise records in order to make it easier for staff to use them. These records list the contact details of residents, their Medical Administration Record (MAR) and accident/incident records. Designing the record around the database makes it easier for staff to sort out and identify, for example, all residents who are taking controlled medicat ions or whose risk assessment needs closer observation by internal staff. A database application will also help HB to reduce the overall burden of the traditional paper method and will e... ...nce an incident that may not be seen as such by staff working in the same environment but, if the staffs have frequently witness that the same incident occur; they may stop reporting the incident. However, database application system can save charting time which could be utilized to provide care to residents. Administration function like medical records, risk assessments, daily reports and coding requires documentations from the service users` electronic medical record database to enhance the EHR, which link the EHR data with databases containing standardized assessment information from external healthcare systems. If the database is not similar as to what other healthcare systems use, it is impossible to share information from EHR database with other clinical application systems. Works Cited 1. EBRAHIM,A (2011) NAMIBIAN EDUCATION CENTRE, NAMIBIA Patient Safety Incident (PSI) Essay -- Resident Care Living in a care home often results in residents becoming less independent with respect to their ability to exercise their rights and responsibilities. Some care home routines restrain residents. For instance, care homes sometimes use cot-sides or cocoon beds, which are designed to reduce falls but are often ineffectual with demented residents, who tend to climb over the rails and fall from a great height. In addition, residents often develop problems such as pressure sores, incontinence, muscle wastage and worsened mental conditions due to the use of such beds. This paper describes the Patient Safety Incident (PSI) designed for Hollybrook (HB) care home, at which I work as a professional care worker. The first part of the paper explores the information systems in use at HB and it argues that Patient Safety Incident (PSI) is a result of adverse events that tend to be more organisational than clinical in their aetiology. From an organisational perspective, PSI records help one to understand the causes of errors relating to communication, teamwork and care process design, in a way that is different to that of clinical epidemiology. This part of the paper outlines the information required to sort and organise records in order to make it easier for staff to use them. These records list the contact details of residents, their Medical Administration Record (MAR) and accident/incident records. Designing the record around the database makes it easier for staff to sort out and identify, for example, all residents who are taking controlled medicat ions or whose risk assessment needs closer observation by internal staff. A database application will also help HB to reduce the overall burden of the traditional paper method and will e... ...nce an incident that may not be seen as such by staff working in the same environment but, if the staffs have frequently witness that the same incident occur; they may stop reporting the incident. However, database application system can save charting time which could be utilized to provide care to residents. Administration function like medical records, risk assessments, daily reports and coding requires documentations from the service users` electronic medical record database to enhance the EHR, which link the EHR data with databases containing standardized assessment information from external healthcare systems. If the database is not similar as to what other healthcare systems use, it is impossible to share information from EHR database with other clinical application systems. Works Cited 1. EBRAHIM,A (2011) NAMIBIAN EDUCATION CENTRE, NAMIBIA

Thursday, January 16, 2020

Charles Bukowski’s Diction

Diction refers to the writer's distinctive vocabulary choices and style of expression in a poem or story. A secondary, common meaning is more precisely expressed with the word enunciation – the art of speaking clearly so that each word is clearly heard and understood to its fullest complexity and extremity. Diction has multiple concerns; register words being either formal or informal in social contexts. Literary diction analysis reveals how a passage establishes tone and characterization. Knowing this, how can we apply this conception to Bukowski's works? It's simple: What is most important about Bukowski's works is the accessibility.His works are written in plain language which makes them a fast read, and â€Å"easily† translatable (although the bests are always the originals). Charles Bukowski's style is reportedly one of the most imitated in the world due to its simplicity, and has influenced numerous writers in the realism movement, which doesn't mean that this styl e is an easy choice, mostly because his writing was, among other peculiarities, heavily influenced by the geography and atmosphere of his home city (Los Angeles) and is marked by an emphasis on the ordinary lives of poor Americans, the act of writing, alcohol, relationships with women, and the drudgery of work.His voice is from people who occupies a place among those outcasts, outlaws, madmen and solitaries whose outspoken visions achieved against all odds a global presence. Henry Miller, Samuel Beckett, Jack Kerouac, Allen Ginsberg, Hubert Selby Jr. and William Burroughs were some authors who, as Bukowski, made use of these themes to expess their own points of view in a very particular way, being Bukowski the most â€Å"objective and clear† and non-scholarly one of them.Yet, even among such outsiders, he remains outside, a consummate loner, since the others, unlike him, reveal in their various styles a certain hard-won haggling with literature that was, to him, the stuff of dupes. The tone of most of Bukowski's works is autobiographic and often reffers to his feelings of a permanently disfigured boy in early adolescence by painful boils, so severe that they had to be surgically lanced.He also worked in a succession of heartbreaking menial jobs, culminating in a numbing nine-year stint in the U. S. Post Office, facts that would give him a lot to write about, especially his feelings in relation to these facts. He perfectly depicted the depravity of urban life and the downtrodden in American society. Bukowski relied on experience, emotion, and imagination in his work, using direct language, violence and sexual imagery.He writes with a nothing-to-lose truthfulness which sets him apart from most other autobiographical novelists and poets. He has established himself as a writer with a consistent and insistent style based on what he projects as his ‘personality,’ the result of hard, intense living and the sense of a desolate, abandoned world. In addition to desolation, Bukowski’s free verse tackles the absurdities of life, especially in relation to death.The subject matters of this world are also drinking, sex, gambling, and music; the Bukowski style, however, is like a crisp, hard voice; an excellent ear and eye for measuring out the lengths of lines; and an avoidance of metaphor where a lively anecdote will do the same dramatic work. Furthermore, his grace with words gives a comic gleam to even his meanest revelations. Bukowski’s poems give the impression that they're best appreciated not as individual verbal artifacts but as ongoing installments in the tale of his true adventures, like a comic book or a movie serial.They are strongly narrative, drawing from an endless supply of anecdotes that typically involve, for ex: a bar, a skid-row hotel, a horse race, a girlfriend, or any permutation thereof. Bukowski’s free verse is really a series of declarative sentences broken up into a long column, the sho rt lines giving an impression of speed and terseness even when the language is sentimental or cliche. Maybe that is the reason of way the readers feel so close to him, as we're talking to a close friend.The fact is that, with his own simple diction, which is so direct and easy understandable (but yet deep, sensitive and real at the same time) we can really feel ourselves in what he's talking about, even if we have no idea of what it is like to be in his shoes. In the end, we relate his experiences as the world and people as they really are, and we can't hide from it any longer. it's true: pain and suffering helps to create what we call art. given the choice I'd never choose this damned pain and suffering for myself but somehow it finds me as the royalties continue to roll on in.

Wednesday, January 8, 2020

500 Million Years of Fish Evolution

Compared to dinosaurs, mammoths and saber-toothed cats, fish evolution may not seem all that interesting — until you realize that if it werent for prehistoric fish, dinosaurs, mammoths, and saber-toothed cats would never have existed. The first vertebrates on the planet, fish provided the basic body plan subsequently elaborated on by hundreds of millions of years of evolution: in other words, your great-great-great (multiply by a billion) grandmother was a small, meek fish of the Devonian period. (Here are a gallery of prehistoric fish pictures and profiles and a list of ten recently extinct fish.) The Earliest Vertebrates: Pikaia and Pals Although most paleontologists wouldnt recognize them as true fish, the first fish-like creatures to leave an impression on the fossil record appeared during the middle Cambrian period, about 530 million years ago. The most famous of these, Pikaia, looked more like a worm than a fish, but it had four features crucial to later fish (and vertebrate) evolution: a head distinct from its tail, bilateral symmetry (the left side of its body looked like the right side), V-shaped muscles, and most importantly, a nerve cord running down the length of its body. Because this cord wasnt protected by a tube of bone or cartilage, Pikaia was technically a chordate rather than a vertebrate, but it still lay at the root of the vertebrate family tree. Two other Cambrian proto-fish were a bit more robust than Pikaia. Haikouichthys is considered by some experts--at least those not overly concerned by its lack of a calcified backbone — to be the earliest jawless fish, and this inch-long creature had rudimentary fins running along the top and bottom of its body. The similar Myllokunmingia was slightly less elongated than either Pikaia or Haikouichthys, and it also had pouched gills and (possibly) a skull made of cartilage. (Other fish-like creatures may have predated these three genera by tens of millions of years; unfortunately, they havent left any fossil remains.) The Evolution of Jawless Fish During the Ordovician and Silurian periods — from 490 to 410 million years ago — the worlds oceans, lakes, and rivers were dominated by jawless fish, so named because they lacked lower jaws (and thus the ability to consume large prey). You can recognize most of these prehistoric fish by the -aspis (the Greek word for shield) in the second part of their names, which hints at the second main characteristic of these early vertebrates: their heads were covered by tough plates of bony armor. The most notable jawless fish of the Ordovician period were Astraspis and Arandaspis, six-inch-long, big-headed, finless fish that resembled giant tadpoles. Both of these species made their living by bottom-feeding in shallow waters, wriggling slowly above the surface and sucking up tiny animals and the waste of other marine creatures. Their Silurian descendants shared the same body plan, with the important addition of forked tail fins, which gave them more maneuverability. If the -aspis fish were the most advanced vertebrates of their time, why were their heads covered in bulky, un-hydrodynamic armor? The answer is that hundreds of millions of years ago, vertebrates were far from the dominant life forms in the earths oceans, and these early fish needed a means of defense against giant sea scorpions and other large arthropods. The Big Split: Lobe-Finned Fish, Ray-Finned Fish, and Placoderms By the start of the Devonian period--about 420 million years ago--the evolution of prehistoric fish veered off in two (or three, depending on how you count them) directions. One development, which wound up going nowhere, was the appearance of the jawed fishes known as placoderms (plated skin), the earliest identified example of which is Entelognathus. These were essentially larger, more varied -aspis fish with true jaws and the most famous genus by far was the 30-foot-long Dunkleosteus, one of the biggest fish that ever lived. Perhaps because they were so slow and awkward, placoderms vanished by the end of the Devonian period, outclassed by two other newly evolved families of jawed fish: the chondrichthyans (fish with cartilaginous skeletons) and osteichthyans (fish with bony skeletons). The chondrichthyans included prehistoric sharks, which went on to tear their own bloody path through evolutionary history. The osteichthyans, meanwhile, split into two further groups: the actinopterygians (ray-finned fish) and sarcopterygians (lobe-finned fish). Ray-finned fish, lobe-finned fish, who cares? Well, you do: the lobe-finned fishes of the Devonian period, such as Panderichthys and Eusthenopteron, had a characteristic fin structure that enabled them to evolve into the first tetrapods — the proverbial fish out of water ancestral to all land-living vertebrates, including humans. The ray-finned fish stayed in the water, but went on to become the most successful vertebrates of all: today, there are tens of thousands of species of ray-finned fish, making them the most diverse and numerous vertebrates on the planet (among the earliest ray-finned fish were Saurichthys and Cheirolepis). The Giant Fish of the Mesozoic Era No history of fish would be complete without mentioning the giant dino-fish of the Triassic, Jurassic and Cretaceous periods (though these fish werent as numerous as their oversized dinosaur cousins). The most famous of these giants were the Jurassic Leedsichthys, which some reconstructions put at a whopping 70 feet long, and the Cretaceous Xiphactinus, which was only about 20 feet long but at least had a more robust diet (other fish, compared to Leedsichthys diet of plankton and krill). A new addition is Bonnerichthys, yet another large, Cretaceous fish with a tiny, protozoan diet. Bear in mind, though, that for every dino-fish like Leedsichthys there are a dozen smaller prehistoric fish of equal interest to paleontologists. The list is nearly endless, but examples include Dipterus (an ancient lungfish), Enchodus (also known as the saber-toothed herring), the prehistoric rabbitfish Ischyodus, and the small but prolific Knightia, which has yielded so many fossils that you can buy your own for less than a hundred bucks.