Wednesday, September 2, 2020

State Management of External Issues

State Management of External Issues The State depend on the capacity to control and control data? What force do country states need to oversee issues that have cause and impacts past national limits? Talk about corresponding to one issue (models incorporate) Country States capacity to oversee inner and outer issues originates from the State’s capacity to control as well as control data to support and their administration sees. This article will talk about how the capacity to control as well as control data helps Nation states to oversee inside and remotely contention s and issues. Country state is political phrasings that characterizes a gathering of residents by recognized national limits, and are joined by nationalistic intrigue, for example, language and culture[1]. Country states are answerable for all parts of society in their express these incorporate; the language, the nature of clinical foundation, the equity framework and financial riches that residents of their State can hope to approach to[2]. A case of Nation state would be Greenland, who has one characterized ethnicity, anyway United Kingdom is a case of a multination state where more than one ethnicity is brought under one nation or nationality (for instance England, Scotland, Wales and Northern Ireland go under United Kingdom)[3]. Country States, for example, Australia should have the option to oversee issues in successful and productive way, one of the manners in which this is done is by controlling the stem of data on both inward and outer affairs[4]. This controlling of data is done through t he Government’s capacity to confine data being distributed on specific issues , Government’s additionally can control data that is uncovered out in the open records, both of these capacities would go under acts, for example, â€Å" The officalSecrecy Act’ ‘the Patriot act[5]. Acts like these are set up not to trick residents encroach on their opportunities (regardless of this being done at times).They are set up for wellbeing and to guarantee that data can’t be abused against the state or citizen’s. For instance the Secrecy demonstrations forestalls distributing of data about The Afghanistan War and specific fights or warriors and is done to secure the men serving their and to not give indispensable knowledge too adversaries of their state[6]. Comparable are act’s set up by Police organizations and insight offices where the exposure of the data may bring about culprits getting away justice[7]. For instance a Police office may choose n ot discharged data or forestall in the expectation a lawbreaker or crooks commits an error wherein they can follow up on. This data may likewise be controlled to forestall open craziness and suspicion. Anyway as Wiki Leaks states mystery can advance defilement and debilitate all pieces of majority rules systems, and harm the very thing it’s attempting to be careful or potentially mystery. This shadiness of administration and data is clear in such cases as ‘Collateral Murder where the homicide of honest Iraqis by an apache helicopter was covered up to forestall the changing of popular feeling for the war and compassion toward Iraqi regular folks. Numerous countries are answerable for retaining data in them why they illicit picked up and stayed quiet data increased through web tapping frameworks. Government’s needed the data on how they picked up insight kept out of open information for the explanation that legitimateness that such a knowledge gathering is would ca use extraordinary open kickback. Government would likewise have had it to their greatest advantage for this strategy for reconnaissance to leave well enough alone with the goal that the individuals they are attempting to review don’t begin utilizing scrambling programming which would shroud the data that the administration needed to gets to. Country states retain this data as it compromises the force and control, and forestalls their capacities to determine inner and outside issues as the data is not, at this point accessible. Control of data is another technique Nation States use to control the follow the data so as to determine issues. Control is characterized by McCormack (1993) as being; the distortion of data being transmitted from one individual so as to give a bogus viewpoint of that sender. Governments can control data by their impact in media and the participate world. This control is done either through retention parts of data or the State applies weight or impact to that party. Governments control data with the goal that the data that is distributed is supportive of them when distributed or seen, this is clear by ideological groups when they distribute controlled insights all together for that information to be seen the manner in which they need it too[8]. A case of this State’s utilizing insights to control the general population and global forces is the Iraq attack, during and after the intrusion the USA and UK government distributed diverse loss of life for the multi year occupation, e xtending from 100’000 to a million, it express this is on the grounds that the US never truly record non military personnel passings properly[9]. The bit of leeway for the State understanding a lower loss of life than recorded in Iraq is keep open help high and the feeling in the global communities(United Nations), that the Us military is driving a proficient and clean operation[10]. Another case of country State controlling data for their advantage is the Australian Government, conduct in the Timor-Gap Treaty. The Timor-Gap arrangement is a gas and oil settlement among Australia and the East-Timor Government, the bargain covers in zones in Timor Sea and between Northern Australia. This bargain is worth $40 billion dollars (AUD) and is of huge monetary significance toward the East Timor Government. The Australian Government have been blamed by the East-Timor Government for Illegally accomplishing data. It is imagined this has been done through ASIO (Australian Secret Intellig ence association), by utilizing the organization to penetrate the Timor assignment, and with the utilization of wire taping and other acclimatized advancements to pick up data on what the Timor designation thought about the Timor-Gap bargain and what they didn’t. This data could have been utilized by the State to help their appointment to have the high ground in exchanges, as they would have capacity to coordinate the discussion away from specific points where their capacity in the dealings could subverted. The data would have additionally permitted the Australian designation to plan reply for issues, and practice these contentions. This control of unlawfully accomplished data may have brought about Australia having a geologically inconsistent portion of the Timor-Gap bargain, bringing about the income being part on 10(Aus.): 90 (Timor) bases. This model presentations Nation States will control data even in the universal stage, where doing so perhaps esteemed illicit. It addi tionally shows Nation State’s dependence on the capacity to control data so as to determine worldwide issues I whom they experience issues in controlling. ASIO †conceivable spying permitted nullification group to have the high ground Direct the arrangements guiding endlessly from delicate point Skill to counter (repel) by previously practicing answer Distributing improves straightforwardness, and this straightforwardness makes a superior society for all individuals. Better examination prompts decreased defilement and more grounded majority rules systems in all society’s foundations, including government, enterprises and different associations. A sound, energetic and curious editorial media assumes a fundamental job in accomplishing these objectives. We are a piece of that media. The incomparable American president Thomas Jefferson once saw that the cost of opportunity is everlasting watchfulness. [1] Definition of Nation State in English:.Nation State: Definition of Nation State in Oxford Dictionary (British World English). N.p., n.d. Web. 20 Mar. 2014. [2] The Social Responsibility of Nation States.The Social Responsibility of Nation States. N.p., n.d. Web. 20 Mar. 2014. [3] Beaufort, Lieven Ferdinand De. Multiethnic States.Encyclopedia Britannica Online. Reference book Britannica, n.d. Web. 20 Mar. 2014. [4] Silence Is Golden.The Sydney Morning Herald. The Sydney Morning Herald, 17 July 2012. Web. 20 Mar. 2014. [5] Guardian News. Watchman News and Media, n.d. Web. 20 Mar. 2014. [6] Jones, Nicholas. Official Secrets Act: Where Are We Now?Official Secrets Act: Where Are We Now?SpinWatch Public Interest Investigations, 14 Sept. 2006. Web. 20 Mar. 2014. [7] Jones, Nicholas. Official Secrets Act: Where Are We Now?Official Secrets Act: Where Are We Now?SpinWatch Public Interest Investigations, 14 Sept. 2006. Web. 20 Mar. 2014. [8] [9] [10]

Saturday, August 22, 2020

How to effectively communicate with your boss

The most effective method to viably speak with your chief Anybody who’s ever been utilized and has needed to reply to a manager whether you have one bound for the incredible supervisor corridor of acclaim or one who’s the fallen angel manifest has come to discover that the way to having a powerful working relationship is correspondence. Creating and keeping up a suitable progression of considerations, thoughts, and work refreshes with the individual you report to consistently does the following:It engages you to play out the differed assignments and duties related with your activity while limiting disarray or miscommunication.It encourages you remain associated with the progression of basic data across groups and departments.It permits you to manufacture a relationship of common regard and trust with your bosses and partners all permitting you to put forth a valiant effort at work each day.Ideally, this correspondence stream goes two different ways and your manager will be similarly as anxious to keep up an accommodating shari ng of data with you as you are with them, all of which serves to profit your team’s profitability and adequacy. In any case, we don’t consistently get the chance to live in the ideal universe we had always wanted, and the vast majority of us don’t get the chance to control each part of our work lives.Although a few of us are sufficiently fortunate to work with extraordinary managers who are normally skilled communicators, a few of us aren’t so fortunate and must work harder to guarantee that key data gets imparted viably. The other side of the coin is likewise evident a few of us are extraordinary communicators with insignificant exertion while others among us need to work more earnestly at it.If you’re in a position where you have to make sense of how to discuss adequately with your supervisor whether the issue lies with you, your chief, or some place in the center there are approaches to improve the circumstance. Like learning any new aptitude, p owerful correspondence requires broad practice and exertion until you get the hang of it.Use the accompanying techniques to improve correspondence with your boss.Cut to the chaseIn today’s madly riotous work world, the vast majority of us are carrying out numerous responsibilities and shuffling a little universe of duties at some random time. With restricted hours in the day to complete things, your work time is very important as is your boss’s. In this way, it’s basic that you benefit as much as possible from the restricted time you need to speak with your chief. Abstain from wandering stories, long discourses, and protracted preludes when conversing with your chief on the off chance that you get a rep for being excessively superfluously verbose or an over the top time channel, they may begin attempting to keep away from you no matter what and your relationship may endure. At whatever point conceivable, simply quit wasting time with the exact data you have to s hare, which ideally will motivate your manager to do likewise. At that point, your lives can proceed onward with insignificant disruption.Also, make certain to deliberately pick your minutes for correspondence. Is your supervisor going to go into a significant gathering or is taking off for the afternoon? Maybe those aren’t the best occasions to drop a significant work sensation. Pick wisely.Look aheadWhen speaking with your chief, attempt to envision their response to the data you’re going to share. Do you anticipate explicit inquiries? Provided that this is true, at that point attempt to have answers arranged for them. Would you be able to imagine them requesting extra information or details to back up something you’re going to share? Have it good to go. Not exclusively will you spare time and exertion each time you talk with your chief, you’ll additionally seem to be progressively arranged and powerful every time you associate with them-a genuine succe ss win for you.Choose your correspondence approachOf course, the substance of your correspondence matters a lot, yet what likewise matters is the way you convey the message. Ensure your non-verbal communication and tone are suitable and proficient. It may be useful on the off chance that you took one moment to ensure you look cleaned and set up while connecting with your chief. Make sense of how and when your supervisor likes to speak with others, and put forth a valiant effort to adjust to their favored style and approach-it will profit your relationship in the long run.Don’t waitIf you have significant data to impart to your manager regardless of whether it’s not extraordinary news-don’t pause. On the off chance that you put off giving them significant data until it’s past the point where it is possible to act, at that point your news will never be generally welcomed, regardless of whether it’s positive or negative. In pretty much every possible situation, it’s furthering your potential benefit to convey as fast as could be expected under the circumstances, permitting everybody required to comprehend and process the data, figure a proper response, and react in like manner. In the event that it is terrible news, your initial admonition could conceivably consider adequate wanting to limit the damage.Above all, stay proficient, pleasant, direct, and clear-all qualities that will move your correspondence the correct way during your time at your present work environment.

Friday, August 21, 2020

Economic Change Effect Frauds Research Paper Example | Topics and Well Written Essays - 4000 words

Monetary Change Effect Frauds - Research Paper Example Laborers are lower expanding money related trouble since their living arrangement disposes of in merit and their evacuation reserves dissipate. Organizations in pretty much all portions are not kidding uses in toting up to deceptive off laborers. Expansion cost have been plunging (North 2002). Self-esteem is dropping. Uneasiness is blending. The gathering of these conditions may create an atmosphere developed for deceiving activity. Despite the fact that both judgment and information illuminate us in order to the danger of extortion could be sharp in the present economy, it is practically unfeasible to quantify the verifiable amount of misrepresentation occurring at a few known time. The gigantic prevalence of fraudsters gets activity to conceal their violations. Thus, a few fakes may not under any condition be caught. Different techniques may be submitted for quite a long time past to they are uncovered. Notwithstanding, still in the midst of those that are seen, an extraordinary fi gure of cases could never be accounted, allowing them to remain covered from the open eye. Hence, no exact count of the tallness of misrepresentation all through the contemporary downturn could stay alive. Nonetheless, inspecting the connection between cheats alongside a weakened economy is a significant endeavor. To acquire a throb on how the economy is contacting extortion inclinations, the ACFE left to the experts who are in the trench threatening vibe misrepresentation on a consistently premise. By checking on hostile to misrepresentation specialists about their insight and clarification, we hope to expand various approaching into the relationship between monetary downswings and deluding activity (Galbraith 2004). Assessment The stature of misrepresentation has improved given that the beginning of the financial fiasco. We asked people groups to differentiate the phase of extortion they get together all through the a year past the audit (from close to the starting 2008 all throug h at an early stage 2009) to the figure of fakes they have seen or drilled in previous years. Through perceiving changes in the phase of seen tricky activity all through this age, we could gather a wide vision of the association between the contemporary monetary downturn just as official offense (Galbraith 2004). To help measure the level of a few seen change, we partitioned the stature of misrepresentation into two measurements: numeral of cases and money related stun. Moreover, 49% seen an improvement in the dollar entirety lost to misrepresentation all through the comparable time. Simultaneously as it is too rapidly to acquire a conspicuous picture of definitely how much extortion has begun in light of the fact that the production of the contemporary monetary curve, the realities provided by audit people (especially when gotten together with the thought of how much misrepresentation has not up till now been seen) offers a five star sign that misrepresentation is absolutely on the mount. The explanation of this request is to contemplate the productions on yield externalities, with explicit spotlight on the IRS, has advanced on the bleeding edges of the strategy related previously. This is huge for certain reasons. Returns the primary, enveloping the IRS (or in the more extensive sense, a sliding scale (VRS)) in a general balance type of immaculate affray can unveil valuable information about the capacity of the IRS exhibitions in working out overall exchange to connection to a standard perform of perpetual comes back to scale (CRS) - for showing, the earth of non-Pareto-ideal arrangement of non-CRS, and its political consequences.â

Tuesday, June 2, 2020

The interference of stroop effect on colours and words - Free Essay Example

ABSTRACT The major focus of this experiment was to study and run an investigation how changing or matching the font color of a given stimulus word towards the color named by the word would affect the time to react when identifying the font color of these words. This is called the stoop effect one of the fundamental phenomenon that is commonly used in cognitive psychology. In other words this experiment would purposely investigate the existing difference in the time taken to react towards either incongruent conditions or congruent conditions. The participants were required to identify the color of the words present not paying any attention to the actual word. However the time taken by the participant to give a response at every step was recorded in ms. There after a hypothetical test using the t-test method was carried on the collected data to proof the fact that the reaction time during the congruent condition was actually faster. INSTRUCTION The concept of Stroop effect was effective in the year 1935 by John Ridley Stroop basically from the automatic process theory. This theory was concerned with how the processing activities would automatically propagate as a result long-term practice or involvement, at some point response towards such activities would be faster, with less attention and they are not easily avoided (Crank, 1973). According to Stroop the activities such as identifying the word and their associated color was also a form that relied on the automatic process. Therefore the stroop effect was actually a test that demonstrated the distinction or change in time of reaction towards naming the colors, reading the colors of the names and naming the colors of the words painted in different colors (Weiner, 2003). The key aim or objective of the stroop effect experiment was to identify the cognitive ability as well as the attention focus based on the memory and the learning. The cognitive ability for a given individual particularly for concentrating on a given stimuli in the surroundings while not paying any consideration to the others is a fundamental element of attention. The basis of the research around the Stroop effect was the fact that if interference can divert the attention of a given individual from a given stimuli then interference is effective and can impact the neural or cognitive components of discriminatory attention. Stroop used two theories to explain the basis of the Stroop effect; Speed of Processing Theory and the Selective Attention Theory. According to the Selective Attention Theory interference would normally take place since the process of naming colours calls for a great level of more attention than just reading these words. On the other hand the Speed of Processing Theory points out that interference can easily occur just because the process of reading words is faster than the step of naming the colours. Similarly would this diff erent dimension of stimuli have an impact on the reaction time or the response speed? These were some of the question that Stroop based on to carry out his research and the stroop effect experiments. The origin of the stroop effect experiments was the Schneider and Schifrin (1977); the controlled and automatic processing theory. According to the two, automatic form of control was faster than the controlled processing. Therefore if a given activity is automated it would tend to take place or happen with little or actually no conscious effort. On the other hand according to Sheibe, Shaver and Carrier (1967), it was an easier task to make an identification of a congruent word compared to the incongruent words. This was concurred with point of view in the investigation done by Stroop (1935). However much had been done and researched on the key relationship among these contradictory processes, but it was actually Stroop that brought in the element of combining the colours and words, thus Stroop effect. He considered the ability of people against reading colour names and naming the coloured words. Stroop (1935) made a reliable conclusion that there is an effect of interference that imp acted the participants especially on the time they took to complete the task (Weiner Craighead, 2010). As far as this experiment is concerned the analysis would be done using a hypothesis testing method of the T-testing approach to proof that actually according to Stroop (1935), there is an existing interference that impact the respond especially in incongruent situations compared to the congruent situation. This form of data analysis would require the experimenter to generate the mean and the standard deviation value related to the response time in milliseconds. In this analysis a 0.10 significant level was considered. The However from these values the T-test would then be done in order to commit reliable conclusion based on the formulated hypothesis. There are two forms of hypothesis considered in this analysis: the null hypothesis and the alternative hypothesis. The Null hypothesis states that, the reaction time for the congruent and the incongruent situation were the same ( µ1- µ2) = 0. The Alternative hypothesis states that, the reaction time for the incongruent situation was higher than the reaction time for the congruent situation ( µ1- µ2) ?0. The hypothesis in place is compost of a two-tailed test; therefore once the mean value is test to be either much bigger or smaller than the then the null hypothesis is rejected (Dodd, Michael, 2001). DESIGN The design that was considered in this experiment was a repeated measure with two variables in place; the stimuli A and stimuli B. The two stimuli all had a mixture of congruent and incongruent aspects. The stimuli A in this case had 30 congruent words will stimuli B had 30 incongruent, stimuli A could be considered as   the uncontrolled experiment where the names of the words bared their associated colour while the stimuli B was the controlled experiment where the names of the wordings was different from the colours they bared. Each of these stimuli had 30 variables and the two were presented for testing within 51 participants. The researcher or the experimenter was expected to carry out both the stimuli A and B on each participant where the response or reaction time at each stimulus for both the congruent and incongruent was recorded in seconds. PARTICIPANTS Fifty one undergraduate students from college willingly volunteered to take part and participated in this laboratory practical. All of those who participated in the experiment were situated within the same stimuli or environment and taken through the exercise by the experimenter. However the participants considered for these exercise were strictly over 18 years of age in mixed gender without any discriminations such as their nationality. As far as the statistics is concerned the average age of the fifty one participants was 36.56 years at a standard deviation of 9.30911. The youngest among the participants was 19 years of age while the eldest participant was 64 years.   However the time taken by each participant to respond or react to a given stimuli was keenly record and the participant were encourage to proceed in case they failed to respond at a given point. MATERIALS The apparatus that were used for the success of this experiment included a personal computer to run the stimuli and a projector to display the same to the participants. The response time of each participant was recorded using a stopwatch. However the collected data was analyzed using the SPSS software. PROCEDURE The participants were taken through the instruction before starting the laboratory process and test individually. Each of these participants was provided with the two list; stimuli A and B containing 30 stimuli each. The participants were requested to give a response to each and every stimulus as quickly as possible by specifying the colours of the words presented on the projector. The response time taken by each participant to react to both the congruent (Stimuli A) and incongruent (Stimuli B) were recorded. RESULTS The response or the reaction time in Milliseconds (Ms.) for each participant for both the congruent and incongruent situation was collected and some of the outcomes of the erroneous response were removed to make a reliable data for analysis. However the mean values and the standard deviation for each set of data were clearly analyzed and presented using the SPSS statistical tool. From the analysis the mean value obtain for congruent situation (Stimuli A) was 21.6157 and for the incongruent situation (Stimuli B) was 35.004. On the other hand the standard deviation value for congruent situation was 7.6833 and for the incongruent situation it was 9.04817. The table below shows the data analysis for the standard deviation and the mean values for both the congruent and incongruent experimental situations. The graphical representation for the above analysis is as shown below for both the mean and standard deviation values. ANALYSIS Computing the standard error (SE), the degree of freedom (DF) as well as the t-test value (t). SE = Sqrt[(S12/N1) + (S22/N2)] Where; S1=7.6833, S2=9.04817, N1=51 and   N2=51 SE = sqrt[(7.68332/51) + (9.048172/51] = sqrt(1.1575 + 1.6053) = sqrt(2.7627) = 1.66216 SE=1.66216 DF = (S12/N1 + S22/N2)2 / { [ (S12/ N1)2 / (N1 1) ] + [ (S22 / N2)2 / (N2 1) ] } DF = (7.68332/51 + 9.048172/51)2 / { [ (7.68332/ 51)2 / (51 1) ] + [ (9.048172 / 51)2 / (51 1) ] } DF = (1.1575+ 1.6052)2 / { [ (1.1575)2 / (51) ] + [ (1.6052)2 / (51) ] }= 7.6325/(0.02627+0.05052) DE=99.39 t = [( µ1  µ2) d] / SE = [ (21.6157 -35.3004 ) 0 ] / 1.66216 = -13.6847/1.66216 = -8.2330 For a two tailed test, the P-value would be the probability that a statistic of 99 degree of freedom exceeds -8.2330; greater or less than 8.2330 or -8.2330 respectively (Proctor, 1994). From the t-distribution calculator at P (t -8.2330) = 0.000, and P (t 8.2330) = 0.000. Thus, the P-value = 0.000 + 0.000= 0.000 Therefore since the P-value (0.000) is much less than the set significance level of 0.10 then the null hypothesis in this case is rejected. The alternative hypothesis is true; the reaction time for the incongruent situation was higher than the reaction time for the congruent situation (Cramer, 1967). CONCLUSION The alternative hypothesis was that the reaction time for the incongruent situation was higher than the reaction time for the congruent situation. The results from these experiment supports this hypothesis, since the time that one would take to respond to a incongruent situation was much longer compared to a congruent situation. Therefore according to the element of this experiment, interference can divert the attention of a given individual from a given stimuli by impacting the neural or cognitive components of discriminatory attention (Korbmacher, 2016). This goes hand in hand according to Stroop (1935) and Sheibe, Shaver and Carrier (1967), it is an easier task to make an identification of a congruent word compared to the incongruent words.

Saturday, May 16, 2020

Medical Field Literature Review - 1475 Words

Nursing in the Medical Field: Literature Review Nursing is one of the most popular healthcare professions in the world. The number of employees is constantly growing and they are always in need for incoming and experienced workers. The profession is taken very seriously and what’s best about the job is that one can grow, develop a higher degree and go work in a different setting. Just like history, the past, present and future of the medical field, this career is being researched on by the following questions: 1. What does it take to be a nurse? 2. What can a nurse do with their degree? 3. What is the history of Nursing? 4. What are the issues within Nursing? This review of literature on nursing will be focused on the 4 questions†¦show more content†¦This degree comes from four-year academic courses from science to principles of nursing. These courses will generally allow someone to learn everything they need to know in order to graduate and find a job in the career quickly since the field of work is always in need. Even after receiving a Bachelors degree, nurses and students can always go back to school to achieve a higher degree in nursing or branch out to another program. What can a nurse do with their degree? There are many fields a nurse can get into if they want to continue their education. After receiving their associates or bachelors they can choose accelerated options such as nurse practitioner (NP) basically a higher level of a registered nurse. They work more closely with the physician and are able to focus on patients’ conditions as well the effects of illness on the patient and their families. So they do more work closely related to prevention, wellness and patient education priorities. NPs can also conducts research and are often active in patient lives. Another example of an accelerated option is a Certified Nurse Midwife. They help assist births but also provide gynecological services which allow them to write up prescriptions and provide patient counseling along with education. Higher education for this job is however a couple years longer as compared to a Nurse Practitioner. The amount of schooling someone will have to goShow Mor eRelatedThe Impact Of Telemedicine On Health, A Systematic Literature Review1530 Words   |  7 PagesIntroduction To evaluate and study the impact of telemedicine in health, a systematic literature review was conducted. An electronic research through the University of Maryland library was done the articles selected dated from 2000 to 2014. A total of 12 articles was reviewed that dealt with clinical outcomes, efficacy, patient and provider satisfaction. Telemedicine as an emerging field can greatly improve the outcomes of healthcare thus resulting in decrease the delivery cost of healthcare. 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Wednesday, May 6, 2020

American Legends The Life Of Aaron Burr - 1895 Words

Bradley Staudt 08/25/15 American Civilization I Book chosen: American Legends: The Life of Aaron Burr By: Charles River Editors About the Author(s): Charles River Editors is an independent team comprised of college alumni from schools such as Harvard, and MIT, with all different degrees, located in Massachusetts and founded in 2010. This team publishes, edits, and creates books. They also have expertise in republishing books as well. College degrees that the team members have achieved include law, finance, medicine, and technology (Charles, 2013, p. 2). A biography of Aaron Burr When one thinks about the founding fathers of America, one thinks of Benjamin Franklin, George Washington, and Thomas Jefferson, etc. These men contributed to the creation of the America we know today. One also thinks about Paul Revere, and his famous saying: â€Å"The British are coming!† However, one man is forgotten by many young people who are required study the American Revolution. This man is known as Aaron Burr. His subject brings up a rather negative and obscure argument. People think of him as a traitor, murderer and double crosser. This is because when Aaron Burr is brought up in conversation, his most significant action is discussed: the duel with Alexander Hamilton. Where Burr shot and killed him. However, Burr had an interesting life and contributed greatly to the American revolution. And although Burr murdered one of his fellow Americans, which was an unforgivable crime,Show MoreRelatedFounding Brothers9626 Words   |  39 PagesPreface: The Generation Some people thought that American independence was Manifest Destiny, Tom Paine, for example, claimed that it was simply a matter of common sense that an island could not rule a continent. But for the most part, triumph of the American revolution was improbable, and therefore it is a remarkable event in history. No one expected that Britain, the strongest country in the world would be defeated by the colonies, and that Americas Republic, a government uncommon inRead MoreProject Mgmt296381 Words   |  1186 Pagesof Project Management Body of Knowledge (PMBOK) Concepts to Text Topics Chapter 1 Modern Project Management Chapter 8 Scheduling resources and cost 1.2 Project defined 1.3 Project management defined 1.4 Projects and programs (.2) 2.1 The project life cycle (.2.3) App. G.1 The project manager App. G.7 Political and social environments F.1 Integration of project management processes [3.1] 6.5.2 Setting a schedule baseline [8.1.4] 6.5.3.1 Setting a resource schedule 6.5.2.4 Resource leveling 7.2 SettingRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesGlobalization 16 †¢ Managing Workforce Diversity 18 †¢ Improving Customer Service 18 †¢ Improving People Skills 19 †¢ Stimulating Innovation and Change 20 †¢ Coping with â€Å"Temporariness† 20 †¢ Working in Networked Organizations 20 †¢ Helping Employees Balance Work–Life Conflicts 21 †¢ Creating a Positive Work Environment 22 †¢ Improving Ethical Behavior 22 Coming Attractions: Developing an OB Model 23 An Overview 23 †¢ Inp uts 24 †¢ Processes 25 †¢ Outcomes 25 Summary and Implications for Managers 30 S A L Self-Assessment

Tuesday, May 5, 2020

The Crucial Decade and After America 1945-1960 free essay sample

A book review on Goldmans work about the transformation of the post-World War II peace into the globalization of the Cold War. The paper sets out to prove that, while Eric Goldman is valuable as a source of details about the era, his work holds little value as an historical piece of work. It traces the life of Goldman and his writing of the work. It criticizes the lack of objectivity in the work and explains the reasons for this lack. It looks at the disparity in writing style of the work and concludes by evaluating the works value as a whole. As far as the relevancy to his subject matter, it is difficult to find fault in Goldmans work. He does not wander from the topic and his work is very focused. His intent was to give an overview of the events that shaped the cold War. We will write a custom essay sample on The Crucial Decade and After: America 1945-1960 or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He has access to many first person accounts of conversations and letters written at the time, which other historians could only dream about. He knows little know facts and stories, some of which he witnessed with his own eyes. His coverage of the topic is thorough and complete.

Saturday, April 18, 2020

Technology is Essential Essays - The Essential, Player Technology

Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Tech nology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.Technology is very essential because it run the top of the best player.

Saturday, March 14, 2020

Could The Essay Expert be out of a Job LinkedIn Introduces Profile Makeovers

Could The Essay Expert be out of a Job LinkedIn Introduces Profile Makeovers I need your help. LinkedIn announced on August 9, 2011 that they have rolled out yet another new feature on their site:   the â€Å"Improve Your Profile Tool.†Ã‚   According to the LinkedIn blog, this tool â€Å"analyzes your profile and offers you personalized profile recommendations to help you put your best foot forward.† Clichà ©s aside, this tool could be extremely useful to you if your profile is not 100% complete, or if you have failed to include key information. Here’s my problem:   I ran the Profile Makeover on my own profile, and all it told me was that I didn’t advertise my date of graduation from high school (I left it out by choice, as some of you might as well); I didn’t list the degree I got from high school (pretty obvious isn’t it?); and I didn’t specify the concentration of my J.D. (there wasn’t one – a J.D. is a J.D.). Where I’m left, as a LinkedIn profile writer and editor, is that I have no idea what other types of suggestions LinkedIn might make to its users who have not optimized their profiles. That’s where you come in. I would love for you to put your profile through the Improve Your Profile process and report back on this blog what the tool tells you is missing or incorrect in your profile. I will then know what advice I should be giving to people about LinkedIn, and what information LinkedIn will take care of.   I don’t want to be duplicating things unnecessarily!   The data you provide will greatly inform the content I choose to convey in my e-book and LinkedIn webinars. To use the tool, start at LinkedIn’s article, LinkedIn Profile Makeovers just got easier, and then click in â€Å"Improve your LinkedIn Profile today!† Are you game?   I look forward to learning from the community what improvements LinkedIn thinks you should make to your profile. I promise to make good use of your comments.   And I don’t really think I am out of a job†¦Ã‚   I just won’t be doing the things a computer can do quite well on its own.   Just in case, though, maybe I should make sure my LinkedIn profile is updated. Any ideas on how I can do that? Category:Archived ArticlesBy Brenda BernsteinAugust 15, 2011 22 Comments Elaine Carr says: August 16, 2011 at 3:25 am Well I tried it as well the only things I got back were it wanted my attendance dates at university (left out on purpose) wanted to know if there were any other schools I attended. Nothing else, so not much help. Log in to Reply The Essay Expert says: August 16, 2011 at 8:54 am Thanks Elaine. I suppose theres only so much feedback a computer can provide. Log in to Reply Mark Dripchak says: August 16, 2011 at 5:30 am I received feedback similar to yours (dates of attendance for both undergrad and graduate studies) and one asking for more details for a very short-term consultancy, the title of which was very comprehensive: Proposal and Report Preparation. I was surprised/disappointed that there was nothing concerning keywords. You may not be out of a job after all! Log in to Reply The Essay Expert says: August 16, 2011 at 8:54 am Im surprised and disappointed too Mark, though of course pleased that I still have work to do 🙂 Log in to Reply Steve Kunzer says: August 16, 2011 at 7:42 am Ran the improver on my profile (previously rated as complete) and it suggested: 1. fill in current position (havent updated my latest (temping) position) 2. add another school (deliberately left off schools) 3. add more skills That was all an extremely simple you havent filled in this field, therefore you need to fill in this field. Hardly a detailed algorithm, and not particularly helpful. Log in to Reply The Essay Expert says: August 16, 2011 at 8:52 am Thanks Steve. Pretty basic! Im feeling pretty confident there is still work for me to do! Log in to Reply The Essay Expert says: August 16, 2011 at 8:48 am Well it seems we have a definite pattern here, and that I can keep my day job. Thank you Michelle! Its true that its a good idea to add the Skills section to your profile. You can just enter your specialties there in addition to putting them in the Specialties section. Do what you can to fill them in they are searchable as their own section and some recruiters and other power LinkedIn users will be looking there! Log in to Reply The Essay Expert says: August 16, 2011 at 8:51 am Thanks Larry. I am particularly interested in your response since you have a public profile URL that still has extra symbols at the end (https://www.linkedin.com/pub/larry-sochrin/0/351/7b2). Im surprised LinkedIn didnt catch that and prompt you to create a vanity URL! BTW, I would recommend adding skills like Business School Admissions, MBA Admissions Consulting, etc. Log in to Reply The Essay Expert says: August 16, 2011 at 8:53 am The false sense of security could be a problem. I hope the rest of the LinkedIn community realizes there is so much more that can be done with a LinkedIn profile! Youre very welcome for bringing the Makeover to your attention! Log in to Reply The Essay Expert says: August 16, 2011 at 9:10 am Thank you everyone. This is the most comments Ive gotten on a blog article EVER! Ill have to ask for your help more often 🙂 Log in to Reply The Essay Expert says: August 16, 2011 at 12:25 pm Guiding light I like it! I think I might use that in my marketing materials 🙂 Log in to Reply The Essay Expert says: August 16, 2011 at 2:59 pm Thank you Kevin for the report. Who is Elaine? Did you mean Brenda? Log in to Reply The Essay Expert says: August 16, 2011 at 2:59 pm LOL thanks Jan. I can sleep easy now! Log in to Reply The Essay Expert says: August 17, 2011 at 6:54 am Strange the one thing I expect from computer programs is consistency! Log in to Reply The Essay Expert says: August 17, 2011 at 1:14 pm So it looks like maybe my own webinars are putting me out of a job 🙂 Log in to Reply Judi Hays says: August 17, 2011 at 11:03 pm Not true. Theres always going people new to LI that will need the knowledge your webinars have to offer. Log in to Reply The Essay Expert says: August 18, 2011 at 12:44 am Thank you Judi. I didnt really think I was out of a job though I did want to know how thorough LinkedIns tool would be! Log in to Reply The Essay Expert says: August 17, 2011 at 2:58 pm Im glad to hear LinkedIn recommends that you fill in a Summary section. Its a key section of your profile! If you want assistance with making sure the summary is written effectively, let me know! Log in to Reply The Essay Expert says: August 17, 2011 at 7:02 pm Thanks Avi. I wonder what it meant by Appear in keyword searches. I suppose you need a human to tell you how to do that! Log in to Reply The Essay Expert says: August 17, 2011 at 8:03 pm Thanks Leigh! I do recommend adding the Skills section in ADDITION to the Specialties section. The two sections are searched differently so it is worth duplicating efforts! Log in to Reply Judi Hays says: August 17, 2011 at 11:01 pm The only improvement it suggested was to add the dates of my education. Thats not really much of an improvement. I think the value you add is that you are actually reading the profiles. LI is just scanning for blank fields. Log in to Reply The Essay Expert says: August 18, 2011 at 12:45 am Thank you Judi. I do indeed read every word when I work with someone on a profile. Log in to Reply

Thursday, February 27, 2020

Ameresco Inc.(AMRC) Research Paper Example | Topics and Well Written Essays - 500 words

Ameresco Inc.(AMRC) - Research Paper Example important to explain that current ratio under 1 indicates that a company does not have enough money which can be used in financing its daily operations or activities. A high current ratio is good for the organization. During the same period, the quick ratio of Ameresco was 0.98 (Ameresco Inc, 2015). This is a good indication, and it means that the company has enough liquidity, to meet its short term liabilities. On the other hand, the debt/equity ratio of the company is 0.37 (Ameresco Inc, 2015). This is a very low figure, which denotes that the company does not use debts for purposes of financing its operations. Based on this analysis, it is important to explain that the financial health of Ameresco as per the year 2012/2013 was very good. The major competitor of Ameresco is Johnson Controls. Johnson Controls is one of the Fortune 500 companies, and it has an employee base, of around 170,000 people. Due to its large size, it enjoys the benefits of economies of scale, in comparison to Ameresco. As of 2013, the current ratio of the company was 1.13 (Johnson Controls Inc, 2015). This is a lower figure compared to that of Ameresco, which stood at 1.90. This is an indication that Ameresco had a better capability of catering to its short term liabilities, when compared to Johnson Controls. In the same year, the quick ratio of the company was 0.68 (Johnson Controls Inc, 2015). This is a very low figure compared to Ameresco, and it is an indication that the company is struggling to pay off its bills. The debt to equity ratio of the company for the year 2013 was 0.37 (Johnson Controls Inc, 2015). This figure is the same, compared to that of Ameresco, and it is an indication that the company does not rely on debt to finance its operations. Based on this analysis, it is important t o explain that despite the large size of Johnson Controls, Ameresco has a better financial health. The uses of ratios, currency evaluations, capital budgeting and financial leverages are

Monday, February 10, 2020

What does gender or race have to do with it Freedom Writers and the Essay

What does gender or race have to do with it Freedom Writers and the American Education System - Essay Example More often not, these films feature an inspiring teacher, which may or may not be relevant to reality depending on which school you attended. Films that illustrate education also often combat issues of race and gender, which come into play in many schoolyards across the world, with problems of language and communication at the forefront of this fight. The film Freedom Writers, released in 2007, illustrates the American school system by being based on a true story, whilst employing a number of stereotypes and Hollywood norms to make the film appeal to the intended audience. Freedom Writers is a tale of a young teacher who comes to work at a school which has just recently brought in a integration plan on the back of the Los Angeles Riots in 1992. This teacher, Erin Gruwell, struggles initially to cope with the racial segregation at the school, as well as the violence between the groups. One day, Gruwell finds a racist drawing by one of the students and uses this to illustrate the probl ems of the Holocaust, which opens the eyes of the students and allows them to see that racism and other discrimination can lead to destructive acts. Gruwell continues on in this path, by inviting Holocaust survivors to the class, as well as encouraging her class to raise the funds to bring the woman that sheltered Anne Frank in the war to their school. Gruwell encourages the class to write their own diaries, like Anne Frank, and complies them into book form, eventually having the success that she desired by preparing a number of her students for attending college. Although some of the information here may be fictional or using Hollywood hyperbole, some interesting points about the American education system were raised. The purpose of this essay is to explore the stereotyping and struggles of the racial groups portrayed in Freedom Writers, and how the film highlights racial discrimination issues and how these affect schools across the United States. The American education system is p ortrayed as place that should inspire students in their learning, encouraging them to make the right decisions and go to college, despite the initial fears and anxieties of the classroom. The inspiration may not be accurate for many, but the difficulties are, which are what makes Freedom Writers such a useful learning tool for exploring both discrimination and American educational philosophies. Intended Audience It is difficult to identify a specific intended audience for this film, although it is useful for any analysis to do so. Using mainstream actors such as Hilary Swank and Patrick Dempsey, as well as the large Hollywood budget, show that the film was intended for mainstream audiences who may have been unfamiliar with Erin Gruwell and her work as a teacher. The idea came from a documentary about Gruwell (The Freedom Writers & Gruwell, 2006), which did not hit mainstream audiences and therefore the film aimed to illustrate her story but with a number of Hollywood-style attribute s to further bolster the decision to release the story to mainstream audiences as a release. Freedom Writers promotional poster (LaGravenese, 2007) As with any education-based transformation Bildungsroman film, part of the intended audience includes young adults from the demographic of the film. This is particularly evident in Freedom Writers, as there are a number of slang terms used throughout the film that are used for comedic effect in one particularly memorable scene. Swank apologises for her â€Å"badness† (LaGravenese, 2007), which the students find hilarious because it has a completely different meaning in their language. Obviously, this scene (and other

Friday, January 31, 2020

Strategic Information System Planning Essay Example for Free

Strategic Information System Planning Essay Strategic Information System Planning is imperative in business planning because firms cannot become competitive in both the short term and the long term periods without them. Tamir, Seev, Moshe, and Chanan (2010, p. 18) writes that in management of a firm, Strategic Information System Planning (SISP) is imperative and is the roadmap to ensuring that Information Technology ‘activities are congruent with those of the rest of the organization and its evolving needs’. The authors define Strategic Information System Planning as a way of strategic thinking through which an organization establishes the most enviable Information System platform to employ and put into effect long-term Information Technology activities and policies (Tamir et, al. p 18). Therefore, Sabherwal and Chau (2003, p. 12) concurs with Tamir et, al. by referring to SISP as a means through which a firm can assure its Information Technology functions are congruent to the firm’s emerging strategies and needs at the present and the future. The author writes that it is the increasing popularity of IT in the late 20the century and the need for enterprises to control their IT framework that has made SISP to become a critical tool in management. According to Sabherwal et. al. , in order for SISP to succeed, the firm must align with business planning. Henry, Albert, and Cidambi (2003, pp. 202) in their article writes that SISP has in the recent pat become a tool of concern to almost all Information systems and business executives and the degree to which it is applied in management affects the business considerably. In his research study, the author focused on the effectiveness and comprehensiveness of the planning phases applied in SISP. He defines SISP as the means through which a firm establishes an assortment of computer-based functions to facilitate the firm accomplish the set goals and objectives. Furthermore he says that SISP is an elaborate and multifaceted cluster of definite interconnected activities or tasks. In the same regard, Fredrickson and Mitchell (1984, pp. 05) notes that SISP as comprehensive IT mechanism that a firm incorporates into its management strategies and in a precise manner he has referred to SISP as the degree to which a firm endeavors to be inclusive and exhaustive in formulating and incorporating IT-based policies in its strategic decisions. Subsequently, the authors have continued to say that SISP as a form of planning is subject to less or more comprehensiveness and this is normally exemplified in evaluations of vital SISP characteristics that comprises of involvement of both the management and users as well as the application of IS resources and planning. Doherty, Marples, and Suhaimi (1999, pp. 270) have referred to SISP as the application of the current and continuing activities that facilitates an organization formulate prioritized policies in regard to IS advancement. Therefore, functions are selected for their grouping to set business objectives as well as their ability to produce considerable impact on a firm’s competitive positioning. Subsequently, XXX writes that SISP encompasses looking for applications that will impact highly on the organization and place it in a more competitive market advantage compared to other competitors. Hence, while incorporating a range of works from other authors, Doherty et. al defines SISP as ‘†¦. process of identifying a portfolio of computer-based applications†¦. ’ (1999, p. 263). Henry and Albert (2006, pp. 482) in their article notes that the continuing uncertainty brought about by advancements in Information Technology has made comprehensive planning process to become a vital tool. Besides, he writes that SISP facilitates firms to execute calculated business planning which in his view is a learning process. The author seems in his work has cited Doherty et. al (1999) and Henry et. l. (2003) and agrees with their definition of SISP. Additionally, he says that SISP can be referred to as the procedures of partly ordered steps geared towards achieving set objectives. Quoting Mentaz, he says that SISP entails a set of particular tasks and phases requiring substantial management coordination. Kunnathur and Zhengzhong (2001, p. 424) while focusing on the success of Information Systems Planning in public institutions in China notes that SISP is a cluster of resource intense functions with the probability of reaping gains from the business planning process. Thus, it facilitates firms to restructure internal processes and achieve competitive advantage. Finally, Segars and Grover (1998, p. 140) in their work have defined SISP with respect to its key success instruments which include alignment, cooperation, analysis, and improved planning capabilities. They have argued that these factors help to incorporate IT in formulating management strategies. SWOT Analysis SWOT analysis is and continues to be a critical factor in strategic planning process in every business strategic planning as it establishes the ‘strengths, weaknesses, opportunities and threats’ that it faces. In particular organizations that are embracing the advancements of Information Technology, such as Australia’s Perisher Blue, have to incorporate SWOT analysis. First, the company has acknowledged in its strategic vision for IT role that for it to considerably increase service delivery, it has to computerize all its systems. This will come in handy at improving accessibility of customers ten-fold. Considering its previous experiences, automation of systems has to be done corresponding to large influx of customers. This forms the basis for the formulation and integration of strategic plan by the company and carrying out of a SWOT analysis. Its strategic plan is spread over a period of 10-15 years in ensuring a robust business growth. Perisher Blue has to initially assess its internal environment which in other words represents the prevailing strengths and weaknesses. The strengths of Perisher Blue vary according to various aspects and in the context of its reference. First the company is strategically located on the Australian Snow Mountains –a tourist destination of interest- with exclusive possession of Perisher Valley, Smiggin Holes, Blue Cow, and Guthega. Thus, it is well positioned in the market or else it has a sizeable market share in terms of geography. The only input required is to develop this market by linking all the four tour sites and coming-up with different packages to cater for a wide range of customers. The latter can be argued to be strength in that there are many types of visitors to the resort ranging from alpine skiers, snowboarders, cross country skiers, snow players, and holiday makers. Although the company in a very lucrative business, it faces a number of weaknesses. First it has failed from the past experience to link up resorts in a manner that there is coherence and uniformity in service delivery. For the company to overcome this it needs to develop a proper infrastructure in terms of transport –lifts- and communication by computerizing its systems -such that delay-time in clearing visitors is reduced. Centralizing the overall management while still maintaining the autonomy of individual resorts will improve efficiency. The company also fails at the moment in provisioning for other supportive services for instance toilets, mountain restaurants, and proper management of the environment within the resorts. Conversely, there exists lucrative business opportunities for the company in the future but to exploit them, it has top formulate proper strategic plan and implement it to the maximum. First, the company is in a market position and geographically located to enjoy massive in number of visitors to the resort at all seasons and in particular the winter season. Besides, it is in winter that all types of visitors as previously stated that flocks the resort. To maximize such opportunity will require employment of robust, fast, and accessible IT framework to improve efficiency. This has to parallel to construction and/or provision of additional facilities or services to the customers that conform top modern technology. Besides, proper marketing and advertising of its packaged products will come in handy at increasing the company’s market base. Majority of these recommendations are intertwined because the implementation of strategy will have a direct impact on the other which is beneficial. To improve the management of the resorts and service delivery, contacting independent managements for every resort as well as outsourcing for provision of some services may be necessary. For instance, the services may include catering, accommodation, installation and maintenance of a computerized system. The last item in the SWOT analysis for Perisher Blue would entail establishing probable threats that it may face in the future. Such threats may be posed by its competitors, climatic change, advancements in technology, and or management of the entire company. If the company automates or computerizes the system used in service delivery, it then means that it has to keep pace with technological advancements in updating the system regularly. Besides, this calls hiring trained personnel hence incurring financial costs. Besides, the company becomes pre-disposed to system failures especially in high seasons. Another threat comes about as a result of contracting independent resort managements. The company will not be the overall authority and in case of mismanagement, financial losses will impact heavily. Besides, expansion in terms of services or facilities provisioned means a greater responsibility to the management and thus it may not be capable of rendering quality services anymore.

Wednesday, January 22, 2020

History as the Key to Unlock the Future in Omeros:Philoctete’s Healing, Achille’s Completion, and the Narrator’s Inspiration :: Omeros

History as the Key to Unlock the Future in Omeros:Philoctete’s Healing, Achille’s Completion, and the Narrator’s Inspiration â€Å"Time is the metre, memory the only plot† (129) Derek Walcott forced the literary world to disagree with him when he denied that Omeros was an epic. Some critics suggest that, like his narrator, Walcott is not sure where his work belongs. Others suggest that Walcott denies its obvious genre in order to avoid being categorized. Regardless, Derek Walcott repeatedly says that the purpose of his writing is to wrestle with the duality within himself and that of the Caribbean islands, specifically St. Lucia. Despite occasionally downplaying the significance of any existence, Walcott utilizes a history/ time motif to explore history’s importance in forging an identity and the future (Bloom 135). Set in St. Lucia, Walcott’s Omeros reveals an island possessing a rich past. St. Lucia, a former colony, has a history of ‘pagan’ religion and tradition, a different language, and an economic background based namely on fishing. Locals must try to reconcile their heritage prior to colonization, the influences of colonization, and how to create a new culture from the ashes of the others (Hogan 17). Through most of, if not the entire epic, the island is related to a woman. At times the references are general and at times they refer specifically to Helen. These references take many forms including a nurturing nature and physical attributes. The significance of relating the island to a woman lies in a somewhat matriarchal past where women would hold the secrets to healing and have a close link to the intrinsic nature of the island. This is in contrast to the men, who are all in search of something, and while closely linked with the island, they shy away from tradition – cutting down trees, turning from the old gods, focusing on tourism and money. Characters like Philoctete and Achille try to reconcile their knowledge of the old traditions with the new island, where tourism becomes a staple, as does the Christian religion. Others, including the Narrator, search for a place to belong. In the opening of the epic poem, Philoctete recounts to tourists the chopping down of a sacred grove of trees for canoes, replacing the old gods and values with a new God and varying values. This replacement, or at least shift, of the old with/ to the new runs throughout the epic following most, if not all, characters, each possessing a wound, which only heals upon some sort of reconciliation.

Tuesday, January 14, 2020

Balance Sheet and Accounting Standards

ANSWER SHEET STUDENT’S SURNAME   OTHER NAMES   STUDENT NUMBER   TUTORIAL DAY & TIME TUTOR’S FULL NAME   Test 1 – Version 2 Session 2, 2012 Course Code: ACCG 224 Course Name: INTERMEDIATE FINANCIAL ACCOUNTING Time allowed: 55 minutes plus 5 minutes reading time Total No. of questions: Three Questions Instructions 1. You must answer ALL questions in the test booklet. No separate booklet will be provided to answer the questions. . This is a closed-book test. You are not allowed to refer to any text material for the test. 3. Show all workings. Handwriting must be legible. 4. Non-programmable and non-text retrieval calculators may be used, but dictionaries are not to be used. Question No. Marks 1 /15 2 /15 3 /10 Total /40 Question 1 – Multiple Choice (15 marks) (Please circle the correct answer) 1. The main functions of the Financial Reporting Council include: I. II. III. IV. V. a. b. * c. d. overseeing the process for the setting of accounting standard s of the AASB. determining the AASB’s broad strategic direction. onitoring and reviewing the level of funding for the AASB. directing the AASB in relation to the development or making of a particular standard. the power to veto a standard recommended by the AASB. I, II, III and V only I, II, and III only I, II, IV and V only II, III, IV and V only 2. The role of the Australian Securities and Investments Commission is to: I. II. III. IV. a. b. c. * d. 3. I, II, III and IV I, III and IV only I, II and IV only II, and III only Regulatory capture is said to occur in which of the following situations? a. b. c. d. * 4. Enforce and administer the Corporations Act.Inform the public about Australian companies, financial markets and financial professionals who deal and advise in financial instruments. Issue accounting standards. Improve the performance of the financial system. When the regulated entities ensure non-performance by the regulating body When the regulated entities co-opt t he regulators into a mutually shared perspective When the regulated entities control the regulations and the regulatory body All of the above Which of these theories could explain a move towards government control of accounting standards setting in Australia? a. b. . d. * 5. Public interest theory Regulatory capture theory Private interest theory All of the above The primary reasons for developing a conceptual framework is: a. * b. c. d. To enable regulators to develop accounting standards that are consistent and logical To provide guidance to accountants in areas where no standard exists To reduce the number of accounting standards needed To assist auditors 2 6. According to the AASBs Conceptual Framework an asset is: a. b. c*. d. 7. A company incurs significant costs in relation to a speculative project that intends to turn rocks into gold.In accordance with the AASBs Conceptual Framework the costs of this project are an: a. * b. c. d. 8. d. it is not necessary to restate the prio r period comparatives; the error may be amended prospectively; it may be deferred and recognised in the subsequent period; a retrospective correction must be made. When changing an accounting policy which of the following has to be applied retrospectively? a. * b. c. d. 11. Relevance, reliability, materiality, consistency, verifiability, understandability Understandability, timeliness, relevance, readability, timeliness, reliability Relevance, faithful representation, comparability, nderstandability, verifiability, timeliness Uniformity, relevance, reliability, consistency, faithful representation Where a fundamental error occurs in the recognition process: a. b. c. d*. 10. expense because there is little probability that future economic benefits will eventuate expense because the recognition criteria for an asset is not satisfied asset because the definition and recognition criteria for assets are satisfied asset because the company will control the future economic benefits. The qu alitative characteristics for financial reporting contained in the Conceptual Framework are: a. b. c. 9. a contingent item depending on another event occurs at some time in the future a future benefits controlled by an entity as the result of a future transaction a future benefit controlled by an entity as the result of past transactions or events an item that has a physical existence and can be converted into cash. a voluntary change to improve the relevance of information presented a change due to the adoption of a new accounting standard a change due to the adoption of a new interpretation all of the above. A company’s workforce went on strike for an indefinite period commencing on 5 August 20X1.The strike was expected to cause severe financial conditions for the company. The financial statements for the year ended 30 June 20X1 were expected to be completed by 7 August 20X1. In accordance with AASB 110 Events after the Reporting Date, the appropriate treatment regarding th e strike is: a. * b. c. d. disclosure as a note to the financial statements, as it is a non-adjusting event; disclosure as a note to the financial statements, as it is an adjusting event; to adjust the financial statements, as it is a non-adjusting event; to adjust the financial statements, as it is an adjusting event. 12. Differences between the carrying amounts of an entity’s net assets determined under accounting standards and accrual accounting, and the tax bases of those net assets determined under the Income Tax Assessment Act, are described as: a. * b. c. d. 13. CTT Limited has an asset which cost $300 and against which depreciation of $100 has accumulated. The accumulated depreciation for tax purposes is $180 and the company tax rate is 30%. The tax base of this asset is: a. * b. c. d. 14. temporary differences permanent differences tax losses the current income tax liability. $120 $220 $80 $20In jurisdictions where the impairment of goodwill is not tax deductible, AA SB 112 Income Taxes: a. * b. c. d. does not permit the application of deferred tax accounting to goodwill allows the recognition of a deferred tax item in relation to goodwill requires that any deferred tax items in relation to goodwill be recognised directly in equity requires that any deferred tax items for goodwill be capitalised in the carrying amount of goodwill. 15. Revaluations under AASB 116 Property, Plant and Equipment apply to: a. b. c. d. * all assets on an individual basis individual current assets only individual non-current assets only ssets on a class-by-class basis. 4 Question 2 – Short Answers (15 marks) Part a. The ASIC Act details that one of the primary accounting standard functions of the Financial Reporting Council (FRC) is to ensure that accounting standards serve the best interests of both the private and public sector. Why is it important that the FRC ensure that the interests of the public sector are met? (3 marks) One of the crucial roles of FRC is to assess the continued relevance and effectiveness of accounting and auditing standards to ensure that accounting standards serve the best interests of both the private and public sector.Relevant accounting standards lead to required and appropriate accounting information disclosure. Accounting information serves an important public policy purpose — namely improving the flow of information to investors in a country’s capital markets. Accounting information helps investors and other stakeholders make sound economic decisions, which will enhance the efficiency of resource allocation and fairness of wealth distribution in the society. With the development of a country’s economy, the social welfare will increase.The public interest means such social welfare. 5 Part b. You have recently graduated with your Bachelor’s degree and have applied for a position with the Australian Accounting Standards Board (AASB) as a technical adviser. At the interview, the Chai rman stresses that they often have difficulties in determining whether the standards they draw up should follow a ‘principles based’ or ‘rules based’ approach. In particular they want to implement standards to overcome creative accounting practices.Knowing that you have recently completed studies in accounting theory and standard setting, explain the Chairman what are the three main differences between the ‘principles based’ approach as opposed to a ‘rules based’ approach to standard setting? (3 marks) Principles Based ? †¢ †¢ IASB follows a principles-based approach to standard setting. Constructed in a broad framework that is not focussed on specific rules under specific circumstances Allows for professional judgement in relation to substance rather than form Advantages of principles-based standards †¢ Principles-based standards are simpler. They supply broad guidelines that can be applied to many situations. †¢ They improve the representational faithfulness of financial statements. †¢ They allow accountants to use their professional judgement. †¢ Evidence suggests that managers are less likely to attempt earnings management. Disadvantages of principles-based standards †¢ Managers may select treatments that do not reflect the underlying economic substance. †¢ The judgement and choice involved in many of the decisions mean that comparability among financial statements may be reduced Rules-based †¢ Currently FASB follows rules-based approach. Constructed in a framework that is focussed on specific rules under specific circumstances. †¢ Misuse in corporate collapses means that FASB is reconsidering if they should move to principles-based standards. Disadvantages of rules-based standards †¢ Rules-based standards can be very complex. †¢ Organisations can structure transactions to circumvent unfavourable reporting. †¢ Standards are likely to be inco mplete or even obsolete by the time they are issued. †¢ Manipulated compliance with rules makes auditing more difficult. †¢ Rules-based standards can be confusing. Part c.Explain what a conceptual framework is and what are the benefits of having a Conceptual Framework for the accounting profession? (4 marks) Definition of a Conceptual Framework ? ‘A coherent system of interrelated objectives and fundamentals that is expected to lead to consistent standards’; ? Also, it is an attempt to provide a structured theory of accounting that prescribes practice. ? establishes concepts/ideas that underlie the preparation and presentation of financial reports; ? assists standard setters, preparers, auditors, users and those interested in the work of standard setters How the framework is used for the accounting profession? Explains the concepts/ideas that underlie the preparation and presentation of financial reports for external users – What is the purpose of finan cial reporting? – For whom should financial reports be prepared? – What qualitative characteristics should financial information possess? – What are the elements of financial reporting? – What measurement rules should be employed? It provides guidance to the accountants when there is no specific guidance given in the accounting standards.It also assists the accountants when they cannot understand the application of certain IFRS due to the complexity involved. 7 Part d. Barton Ltd uses tractors as a part of its operating equipment, and it applies the straight-line depreciation method to depreciate these assets. Barton Ltd has just taken over Deakin Ltd, which uses similar tractors in its operations. However, Deakin Ltd has been using diminishing balance method of depreciation for these tractors. The accountant in Barton Ltd is arguing that for both entities the same depreciation method should be used for tractors. Provide arguments for and against this pro posal. 2 marks) Para 50 of AASB 116 notes that depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.. Arguments against the Proposal ? Depreciation is measuring the change in value due to the use of an asset over the period. It is possible that Deakin Ltd has been using the diminishing value as it was going to use the tractor more in the early years of the economic life and hence the choice of the depreciation method is justified. Arguments in Favour ? It is important that there is consistency in the type of the asset and depreciation method applied.Part e. a. Explain the difference between the cost model and revaluation model under measurement subsequent to initial measurement. (3 marks) Cost Model AASB 116 requires that measurement subsequent to initial measurement of assets could be carried at cost less any accumulated: – depreciation; – impairment losses. Revaluation model – As an alternative to the cost model AASB 116 allows the revaluation model to be used for classes of assets. Revaluation is an adjustment of PPE’s carrying amount so that it reflects its current fair value. Measurement basis is fair value (FV).Frequency of revaluations is not specified, but must be performed with sufficient regularity such that the carrying amount of assets is not materially different from their FV. Revaluation performed on a class basis. Accounting performed on an asset-by-asset basis. 8 Question 3 – Practical (10 Marks) Bravo Ltd began operations on 1 July 2011 and has provided the following information: 1. 2. 3. Pre-tax accounting profit for the financial year ended 30 June 2012 is $150 000. The enacted tax rate is 30%. Differences between the 30 June 2012 income statement and tax return are listed below: (a) b) (c) (d) (e) 4. Annual leave expense accrued for financial reporting purposes amounts to $15 000. The employees were not allowed to take annual leave in the first year of operat ion. Depreciation of property, plant and equipment for accounting purposes amounts to $120 000. Depreciation of these assets amounts to $80 000 for the tax return. Entertainment expenses of $6 500 were included in computing pre-tax accounting profit. Tax free government grants of $5 000 were recognised as income. As a small business, Bravo Ltd chose for taxation purposes cash accounting for their sales revenue.Accounts receivable regarding sales show a balance of $20 000 at year-end. There was no need to recognise any allowance for doubtful debts. Taxable profit is expected for the next few years. Required (a) (b) (c) Calculate taxable profit for the financial year ended 30 June 2012. (4 marks) Prepare the journal entry to record income tax expense, deferred tax and income tax payable for the financial year ended 30 June 2012. (4 marks) Draft the income statement beginning with ‘Profit before income tax’. (2 marks) (a) Pre-tax accounting profit $150 000 Permanent differ ences: Entertainment expenseTax-exempt revenue Adjusted accounting profit 6 500 (5 000) 151 500 Originating temporary differences: Annual Leave Provision Accounting expense Tax deductible Excess depreciation expense Accounting expense Tax deductible Excess Revenue Taxable profit (b) $ 15 000 (0 ) 15 000 > DTA 4 500 120 000 (80 000) 40 000 > DTA 12 000 (20 000) > DTL 6,000 $186 500 > Income tax payable 55 950 Income Tax Expense 45 450 Deferred Tax Asset 16 500 Income Tax Payable 55 950 9 Deferred tax liability 6 000 DTA = 4 500 + 12 000 (c) Profit before income tax Income tax expense Profit for the period $150 000 45 450 $104 550 10

Monday, January 6, 2020

The Short Story Yellow Wallpaper - Free Essay Example

Sample details Pages: 3 Words: 939 Downloads: 9 Date added: 2019/05/18 Category Literature Essay Level High school Tags: The Yellow Wallpaper Essay Did you like this example? The short story The Yellow Wallpaper by Charlotte Perkins Gilman is the journal writings of a woman suffering from postpartum depression after the birth of her baby boy. This story is about Gilmans own personal experience of postpartum depression, who was also prescribes bed rest as the fix. She wrote this story in hopes doctors would see that bed rest does not fix the problem but makes the persons mental status worst. Don’t waste time! Our writers will create an original "The Short Story Yellow Wallpaper" essay for you Create order Her journals are of her feelings which in due time breaks her down even more mentally. She is isolated in the big estate with her husband John, who is a physician, with the baby and nanny. Her husband believes she is exaggerating her emotions and says she just needs bed rest and she will pull through this. This story not only focuses on mental illness but also the repression of woman during the nineteenth century by men they are married to. Because her feelings cant be voiced and are ignored this is what makes this story significant to the time period. In the nineteenth century women were the completely dependent on their husbands they have no voice. Women during that time took care of the house and children while the men worked. If the woman has some form of a mental breakdown she would be labeled as being hysterical. She would be prescribed bed rest. The narrator in the story whose husband is a doctor has taken responsibility to care for her. They go to stay in this big estate where she can rest. While she wants the room with the nice roses on the wall and nice view, he picks the room upstairs thats larger but has this hideous yellow wallpaper and bars on the window. Why go up against a well-respected doctor? If a physician of high standing, and ones own husband, assures friends and relatives that there is really nothing the matter with one but temporary nervous depression a slight hysterical tendency what is one to do? (Gillman 526) He doesnt take her opinion in consideration and because he is the man of the house his ruling stands. Not a lot of communication and decision making happen between them in this story especially during this time period since men are the dominant ones. John laughs at me, of course, but one expects that in marriage. (Gilman 526) Its common for men to demean their women and allow no disrespect all. This quote is another example on how she knows that men and women are not equal in the relationship. As the days go on the narrator is in this room by herself staring at this ugly, torn yellow wallpaper. At first the wallpaper seems interesting to stare at. She then begins to cry more and is tired all the time. She asks John to see her friends, but he does not approve that request. She is to stay in the room and rest. She is not allowed to write even though she does. There comes John, and I must put this away, he hates to have me write a word (Gilma 528). He does not want her doing anything until she is better. Writing helps her depression, but she dares not mention that to John knowing that she is going against his way. As weeks go on staring at the wall paper, she starts to see a figure of a woman behind the bars of the wall paper. She believes the woman is her and she needs to get the woman free. From there on she works on freeing the woman. The woman is her. The woman can stand on her own and is independent. Despite the ways that woman is supposed to be like during this time she is the opposite. She wants to break free from the solitary and confinement women suffer during this time period. She believes that if she was able to be free and move around how she would like too and write without peeking over her shoulders all the time that her healing process would be much faster. But she dares not disobey her husband. During this time period I can only imagine how far women would have gotten if they were equal to men. Women during that time were not able to socialize their time was to be spent doing household chores and tending to the children. As time went on women began to protest and attend rallies to voice their opinions. And through those rallies and protest that how women were able to vote and have more choice now when it comes to their life. Today we as woman have been able to run for president, we have roles as CEOs, we own businesses and everything, although we can work towards more but its always a work in progress, but we have come a long way. I can totally agree with her about bed rest cure is not helpful. Me personally when I get stressed and is home with nothing to do, no child its kind of makes me even sadder. It makes me feel lonely and even more stressed because all I can do about the things making me stress. I prefer to be doing stuff, especially talk. I love to talk and get things off my chest. Writing doesnt help me because Im not really a writer and I would critique myself on it and just reading it would make me feel worst also. On the other hand, I do not believe in prescribed medicine for depression. I feel if you take the time and focus on the situation it can be fix with just time.