You Will Most Likely Need To Broaden The Topic For Your Paper Before You Begin Writing.
Thursday, August 27, 2020
Analysis of Major Characters Hannah Jarvis
In the battle among feeling and reason in Arcadia, Hannah Jarvis goes about as the voice of reason. Hannah is simply the scholastic, women's activist specialist who prides on exhaustive and very much idea exploration and penances human contact for it. Hannah, similar to Thomasina's depiction of Queen Elizabeth, can isolate sex from scholarly force and, for her situation, push sex from see. Hannah opposes sexual relations with exertion: she doesn't care for having her image taken or submitting to a kiss, she declines Valentine's concept of calling her his fiancee, and she despises Gus' tease. The greater part of all, Hannah rejects Bernard's suggestion that Lord Byron would have been senseless enough to slaughter somebody out of adoration. It appears that Hannah did, at a certain point, realize love yet has chosen to seek after better things (ââ¬Å"I don't have a clue about a more terrible deal. Accessible sex against not being permitted to flatulate in bedâ⬠). Hannah's dismissal of adoration or information on affection has left her uninformed of her own self. It seems like she has misled herself into scholastic sterility. Bernard discloses to Hannah that, in the event that she comprehended herself somewhat better, she wouldn't have kept in touch with her first book about Caroline Lamb, a sentimental ââ¬Å"waffle. When Hannah storms into Bernard's talk and interferes with his discourse about Lord Byron murdering somebody for affection, Chloe turns therapist for Hannah and obligingly inquires as to whether she has been profoundly injured previously. Hannah can't, be that as it may, dismiss the affection for the bashful Gus. The quiet kid and secret of the cutting edge Croom family can break Hannah, he can get her to hit the dance floor with her. Gus' virtuoso characteristics, much like Thomasina before him, make him not just intellectually like the subject of Hannah's investigations, yet give him a natural feeling of history. Peruse likewise Analysis of Characters in Flannery Oââ¬â¢Connorââ¬â¢s ââ¬Å"The Life You Save May Be Your Ownâ⬠As a quiet envoy and association with the past of Sidley Park, Gus gives Hannah the apple Septimus will eat and whose leaf Thomasina will depict. Gus likewise dresses Augustus in Regency wear, finds the establishment for the demolished storehouse, uncovers the personality of the Sidley Park Hermit and approaches Hannah for a truly necessary move and grasp. Hannah acknowledges Gus' greeting for obscure reasons, yet potentially his significance and help with her own exploration play in with the general mish-mash and positively a genuine requirement for licentious grasp. ThomasinaThomasina is the young lady virtuoso of immeasurable scope. Thomasina naturally knows the second law of thermodynamics and can invalidate determinism dependent on her thoughts. Thomasina is a commonplace thirteen and afterward sixteen-year-old young lady, aside from the way that she is abnormally special and is given uncommon instructive chances. In spite of the fact that Lady Croom reveals to Thomasina that she should marry before she is overeducated, Lady Croom appears to be uninterested at the force of her kid's work until Thomasina approaches the age of seventeen. Thomasina is plainly determined by scholastic energy as well as by a craving for sexual information. In the main scene, during her exercise with Septimus, Thomasina asks Septimus to mention to her what a ââ¬Å"carnal embraceâ⬠is. From the main pages of the book, Stoppard clarifies a duel reason inside Thomasina's characterââ¬to find the guidelines of life and love while additionally working out the standards of arithmetic. Thomasina's methodology, including both bodily and scholarly information, drives her to extraordinary achievement since she comprehends the standards of warmth. Warmth, which becomes likened with sexual information, is the way in to Thomasina's hypothesis. Explicitly verbalized by Chloe, Thomasina's cutting edge partner, Thomasina's hypothesis holds that sex wrecks the Newtonian Universe since it is totally irregular. Thomasina is amusingly immersed in the fire that she once appeared to see superior to anybody. Her appalling passing, at the night before her womanhood, drives Septimus to spend his lifetime heartbreakingly endeavoring to demonstrate Thomasina's speculation. The last three step dance that Thomasina and Septimus share toward the finish of play uncovers an essential desperation for sexual information between all individuals. While the two discussion about the finish of the Earth, it appears Thomasina realizes her end will be close. There is a comprehension among guide and understudy in the finish of the play; Thomasina and Septimus both comprehend the restrictions of and the eventually unfulfilling nature of scholarly information. Septimus and Thomasina move and grasp to delight in the puzzle they will never settle. Bernard NightingaleBernard, the advanced and dandy scholarly, uncovers the risk of permitting present inspirations to jump in front of noteworthy realities. Bernard's hypothesis, that Lord Byron murdered Mr. Chater in a darling's duel, is the result of his desire for acclaim and acknowledgment. The proof that Bernard assembles appears to be crude, best case scenario and the consequence of his hypothesis and distribution of his outcomes is obvious from the start. Bernard never brings the dispassionate, third letter in front of an audience, and it stays hazy how Byron took a few to get back som e composure of Septimus' book. In any case, Bernard can't limit himself. Without a doubt mirroring Stoppard's own critique on scholarly enthusiasm, Bernard disregards Hannah's issues with his hypothesis for fast acclaim. Bernard has little enthusiasm for the Croom family other than a chance to bring him acknowledgment. Be that as it may, Bernard, in spite of his errors, is fundamental to Hannah finding the personality of the recluse. While luring Chloe in the library stacks, Bernard sees ââ¬Å"something between her legs,â⬠a contemporary record of the recluse's personality that depicts the loner's turtle, Plautus. This is Bernard at his best, his sole valuable commitment into the Croom puzzle. Bernard is one character who isn't supported by his sexual information, regardless of his disclosure while as far as anyone knows having intercourse (the cutting edge record of the recluse). Bernard's direct proposition to Hannah and enchantment of Chloe do close to win him a faithful young fan. Bernard does, be that as it may, appear to know more than Hannah on account of his alleged information. Bernard discloses to Hannah that she wouldn't have composed a book about Caroline Lamb on the off chance that she had realized herself better. However, it stays hazy why Bernard didn't have any acquaintance with himself better than to distribute his outcomes about Lord Byron before having increasingly solid verification of the hypothesis. It is obvious that neither scholarly nor waterway information alone will do. Topics, Motifs, and SymbolsThemesEmotion versus IntellectThere are two sorts of information in Arcadia: the information on affection and scholarly information. These two kinds of information are in steady clash all through the content. It is just the recommendation of marriage, the scholarly avocation for sex, which permits a goals between the two powers. The topic of affection versus astuteness is addressed in the primary pages of the play. Thomasina intrudes on her exercise with Septimus by asking what coitus is. Sexual information consistently acts in struggle with scholarly information, and here it impedes the exercise. Thomasina likewise comments on the contention among feeling and acumen in her history exercise. Her inquiry is provoked by Septimus himself who was found engaging in sexual relations with Mrs. Chater in the gazebo the day preceding. Thomasina depicts Cleopatra as making ââ¬Å"noodles of our sexâ⬠in light of the fact that Cleopatra was debilitated by affection. Thomasina messengers Queen Elizabeth who might not have been enticed by affection to part with land or force. The incomparable Hannah Jarvis is, similar to Thomasina's Queen Elizabeth, unswayed by sentimental interests. She accepts, as does Thomasina, that sentimental tendencies would wreck or divert her from her work. Hannah declines warmth or feeling: she rejects a kiss, denies Bernard's recommendations, giggles at Valentine's proposition, and dismisses Gus' tease. In any case, Hannah, as Thomasina, Septimus, and Gus all three step dance at the finish of the play. Hannah can't deny feeling or the constrained Gus before the finish of the play and is brought into an awkward and uncomfortable move. The contention among feeling and acumen is settled in light of the fact that Hannah abruptly comprehends that the two are indistinguishable. Hannah is dissimilar to Thomasina, who unknowingly gets this, determined compellingly by the puzzle of both. The Mystery of SexSex remains the last secret of Arcadia. Septimus, in the finish of the play, uncovers the last trouble and void of a scholarly life: ââ¬Å"When we have discovered all the puzzles and lost all the importance, we will be separated from everyone else, on a vacant shore. â⬠Septimus suggests that the riddles of science will sometime be comprehended. As though knowing his own destiny, Septimus grasps and kisses Thomasina vigorously, at last enjoying the secret of his fascination and love. Septimus won't go to Thomasina's room, in spite of the fact that she asks him, yet he is controlled for an explanation that remaining parts obscure. Septimus understands the at last unfulfilling nature of scholarly advancement however will just heartbreakingly encounter the satisfying idea of adoration for a short second in a three step dance and kiss with Thomasina. In a similar way, Hannah Jarvis submits to a hit the dance floor with Gus. She, as Septimus, has illuminated her secret and now seeks Gus for satisfaction and new riddles. The Path of KnowledgeSeptimus portrays to Thomasina the way of information, a mankind that drops information and learning as it gets new thoughts and advancements. Septimus reveals to Thomasina she ought not be angry with the loss of the library of Alexandria in light of the fact that such disclosures will be had once more, in some other time and conceivably in another dialect. This story is unexpected to the destiny of Thomasina's own disclosures that aren't uncovered until 1993 by Valentine. Thomasina's disclosures are made once more: tumult hypothesis and thermodynamics are formal ideas when her groundwork is found and broke down. Paradise fills in as humankind's very own depiction movement of information. While Thomasina and Septimus make new revelations, Hannah and Valentine wor
Saturday, August 22, 2020
Biography of A. Philip Randolph, Civil Rights Activist
Life story of A. Philip Randolph, Civil Rights Activist Asa Philip Randolph was conceived April 15, 1889, in Crescent City, Florida, and passed on May 16, 1979, in New York City. He was a social equality and work dissident, known for his job in sorting out the Brotherhood of Sleeping Car Porters and for heading the March on Washington. He likewise impacted Presidents Franklin D. Roosevelt and Harry Truman to give official requests that prohibited separation and isolation in the barrier business and the military, separately. A. Philip Randolph Complete Name: Asa Philip RandolphOccupation: Labor development pioneer, social equality activistBorn: April 15, 1889 in Crescent City, FloridaDied: May 16, 1979 in New York CityParents:à Rev. James William Randolph and Elizabeth Robinson RandolphEducation: Cookman InstituteSpouse: Lucille Campbell Green RandolphKey Accomplishments: Organizer of the Brotherhood of Sleeping Car Porters, seat of the March on Washington, beneficiary of the Presidential Medal of FreedomFamous Quote: ââ¬Å"Freedom is rarely conceded; it is won. Equity is rarely given; it is exacted.â⬠Early Years A. Philip Randolph was conceived in Crescent City, Florida, yet experienced childhood in Jacksonville. His father,â the Rev. James William Randolph, was a tailor and clergyman in the African Methodist Episcopal Church; his mom, Elizabeth Robinson Randolph, was a needle worker. Randolph likewise had a more established sibling named James. Randolph likely acquired his dissident streak from his folks, who showed him the significance of individual character, training, and going to bat for oneself. He always remembered the night that his folks both equipped themselves when a horde set out to lynch a man at the province prison. With a gun underneath his jacket, his dad went to the prison to separate the crowd. In the mean time, Elizabeth Randolph stood watch at home with a shotgun. <img information srcset=https://www.thoughtco.com/thmb/U_0WpTwR2ozDbgPnpIm5eqs9HGE=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-50440522-ce17a5e19ccc4be282bb78cb0afc71e9.jpg 300w, https://www.thoughtco.com/thmb/bw_hFDDrYg5nrP9wrf8IVO4ATsk=/394x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-50440522-ce17a5e19ccc4be282bb78cb0afc71e9.jpg 394w, https://www.thoughtco.com/thmb/NVId2wyLpNaUb7OspuGsRJ7m5vo=/488x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-50440522-ce17a5e19ccc4be282bb78cb0afc71e9.jpg 488w, https://www.thoughtco.com/thmb/NXY2Gg8rN1wJLyeAIpQbJxcD1fw=/676x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-50440522-ce17a5e19ccc4be282bb78cb0afc71e9.jpg 676w information src=https://www.thoughtco.com/thmb/gkc1trG3Bgv1njpgDnLyvO7ujl4=/1024x676/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-50440522-ce17a5e19ccc4be282bb78cb0afc71e9.jpg src=//:0 alt=A. Philip Randolph class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-8 information following container=true /> Leader of the Brotherhood A. Philip Randolph, sitting at his work area. Rex Hardy Jr. /Getty Imagesâ This was by all account not the only way his mom and father impacted him. Realizing that his folks esteemed training, Randolph exceeded expectations in school, as did his sibling. They went to the Jacksonville areaââ¬â¢s just school for dark understudies around then, the Cookman Institute. In 1907, he graduated as valedictorian of his group. An Activist in New York Four years after secondary school, Randolph moved to New York City with the expectation of turning into an on-screen character, however he abandoned his fantasy since his folks objected. Propelled by W.E.B. DuBoisââ¬â¢ book ââ¬Å"The Souls of Black Folk,â⬠which investigated African American character, Randolph started to concentrate on sociopolitical issues. He additionally focused on his own life, wedding an affluent widow named Lucille Campbell Green in 1914. She was a specialist and a communist, and she had the option to offer money related help for her husbandââ¬â¢s activism, including his oversight of a magazine called The Messenger. The distribution had a communist twisted, and Columbia University understudy Chandler Owen ran it with Randolph. The two men were against World War I and were checked by the experts for taking a stand in opposition to the universal clash, which the United States got associated with during 1917. The war finished the next year, and Randolph sought after different types of activism. <img information srcset=https://www.thoughtco.com/thmb/CUrbYckcaA-P24GV1Y_j0NgPfyY=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-515296680-fdf26ca1533742c3a5ededf1776718d4.jpg 300w, https://www.thoughtco.com/thmb/CL3LsrumiZKkBjVyygHb0G-aCxo=/481x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-515296680-fdf26ca1533742c3a5ededf1776718d4.jpg 481w, https://www.thoughtco.com/thmb/OnBmHN3NnMkKktbTZXzWYiZUTJI=/662x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-515296680-fdf26ca1533742c3a5ededf1776718d4.jpg 662w, https://www.thoughtco.com/thmb/Bi-UFYr-mqVylyD8zheLt13IrzE=/1024x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-515296680-fdf26ca1533742c3a5ededf1776718d4.jpg 1024w information src=https://www.thoughtco.com/thmb/UKnZtn8OXTKxzwIgPXbiGrMTxGY=/1024x796/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-515296680-fdf26ca1533742c3a5ededf1776718d4.jpg src=//:0 alt=A. Philip Randolph holds Brotherhood of Sleeping Car Porters Union standard class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-16 information following container=true /> Individuals from the Brotherhood of Sleeping Car Porters, the primary effective African-American Labor Union, gladly show their standard at a 1955 function commending the associations 30th commemoration. Asa Philip Randolph (1889-1979), Union president, seen donning highly contrasting shoes, holds up Brotherhood banner. à Bettmannà /à Contributor Beginning In 1925, Randolph went through 10 years battling for the unionization of the Pullman doormen, the dark men who filled in as things handlers and hold up staff in the dozing vehicles of trains. Randolph knew a lot about associations, yet he likewise didn't work for the Pullman Company, which made the greater part of the railroad vehicles in the US during the main portion of the 1900s. Since he didn't need to expect that Pullman would fight back against him for sorting out, the watchmen thought heââ¬â¢d be a reasonable delegate for them. In 1935, the Brotherhood of Sleeping Car Porters at long last framed, a colossal triumph. No African American trade guild had been sorted out previously. Taking on the White House Randolph parlayed his prosperity with the Pullman watchmen into support work for dark specialists at the government level. As World War II unfurled, President Franklin Roosevelt would not provide an official request to disallow racial segregation in the safeguard business. This implied African American representatives in this segment could be rejected from employments dependent on race or paid unjustifiably. In this way, Randolph requested that African Americans walk in Washington, D.C, to dissent the presidentââ¬â¢s inaction against segregation. A huge number of dark individuals were set up to rampage of the nationââ¬â¢s capital until the president altered his perspective. This forcedà Roosevelt to make a move, which he did by marking an official request on June 25, 1941. Roosevelt additionally settled the Fair Employment Practices Commission to oversee his request. Moreover, Randolph assumed a key job in getting President Harry Truman to sign the Selective Service Act of 1947. This enactment banned racial isolation in the military. During this time, dark men and white men served in various units, and the previous frequently were set in high-hazard circumstances without the best possible assets to safeguard themselves. Integrating the military was the way to giving dark servicemen greater chance and wellbeing. <img information srcset=https://www.thoughtco.com/thmb/jrvY-wbs1YoaefZWe3Xu0V7GwIc=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-108025435-24c9b96adb364930b1bbf0f291bb2a03.jpg 300w, https://www.thoughtco.com/thmb/StRZHBppc4IMq5XBaRTfedFO2_E=/481x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-108025435-24c9b96adb364930b1bbf0f291bb2a03.jpg 481w, https://www.thoughtco.com/thmb/rfCiFOFb9fBHe9cIgSTEJzMuEfA=/662x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-108025435-24c9b96adb364930b1bbf0f291bb2a03.jpg 662w, https://www.thoughtco.com/thmb/LOCeez_hOpaYcXRrvMl7tmA_QPM=/1024x0/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-108025435-24c9b96adb364930b1bbf0f291bb2a03.jpg 1024w information src=https://www.thoughtco.com/thmb/NGdRlqyd4ueBtqMAvRI7QhDbr18=/1024x803/filters:no_upscale():max_bytes(150000):strip_icc()/GettyImages-108025435-24c9b96adb364930b1bbf0f291bb2a03.jpg src=//:0 alt=Eisenhower meets social equality activists class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-24 information following container=true /> US President Dwight Eisenhower (1890 - 1965) meets with Civil Rights pioneers at the White House to talk about integration, Washington DC, June 23, 1958. à Abbie Rowe/Getty Images In the event that President Truman had not marked the demonstration, Randolph was prepared to get men of all races to partake in mass peaceful common defiance. It helped that Truman was relying on the dark vote to win his re-appointment offer and realized that distancing African Americans would put his battle in danger. This provoked him to sign the integration request. During the next decade, Randolph proceeded with his activism. The new work association the AFL-CIO picked him as VP in 1955. In this limit, he kept on upholding
Friday, August 21, 2020
How to Take WordPress Theme Backup from cPanel
How to Take WordPress Theme Backup from cPanel This is often asked by readers that how to take backup of WordPress theme where taking Blogger template backup is really easy. In case of WordPress theme we are unable to take backup from Dashboard but very easy to take backup in Blogger dashboard. There are many active WordPress user use different Plugins to take backup of their site and themes but we can easily take our WordPress theme's backup from WordPress cPanel. Many newbie think this is complicated but rather using plugins we should take WordPress theme backup from cPanel. Because excessive plugins make our WordPress site slower. For taking backup of your WordPress theme just follow the below steps- Step 1FirstLog into yourWordPress cPanel Step 2Now locate and enter intoOnline File ManagerorFile ManagerunderFiles Step 3 Scroll down and go through -wp-content-themes from your WordPress root directory. Step 4 Now select the them that you want to take backup and click right button of your mouse pointer. After that select Compress. Step 5 A popup window will open and from there select Zip Achieve under Compression Type. And click on Compress File(s) button. Step 6 Within few second your WordPress theme file will be compress as zip file. And you will see the progress. After completion of compression process click on Close button. Step 7 Once compression has completed now you will see your WordPress theme file on root directory. I mean to get the theme's zip file go through -wp-content-themes folder. Now select the zip file and instantly Download button for theme's zip file will be activated. Just click on Download button and your WordPress theme file will be download on your hard drive. That's all about taking backup of your WordPress theme from cPanel via File Manager. For any further help feel free to write me.
Monday, May 25, 2020
The Electronic Health Record And Clinical Decision Support
Evaluation Project: Part 1 Arcandrice Richardson Walden University System Design, Planning, and Evaluation NURS 6431 Dayna Herrera September 24, 2015 Evaluation Project: Part 1 The scenario selected for this evaluation project focuses on the electronic health record. The scenario involves patient documentation, clinical decision support, and performing nursing notes. The project involves evaluation and implementation of EHR. The electronic health record and clinical decision support are not only relevant to my current organization but also are particular interest of mine. The electronic health record has helped to reduce the amount of paper which was a nightmare to maintain with the number of new patients being admitted daily. The electronic health record has also reduced the amount of missed documentation and errors. Any clinician can testify to the wasted time and poor communication among providers that sometimes results because antiquated paper records still predominate in our offices and on the hospital wards (Shortliffe, E. H., Tang, P. C., Deimer, D. E., 1991). The clinical decision support system has been a great assistance to clinicians. Nur ses, health visitors and midwives, as the largest group of healthcare professionals, record and generate most of the information used to maintain and improve patient care (Levy, S., Heyes, B., 2012). Clinical support systems (CDSS) integrate information (ideally from high-quality research studies) with theShow MoreRelatedFramework For Clinical Decision Support Systems With Considering The Distributed Electronic Health Records And Centralized Knowledge Engines2088 Words à |à 9 Pagestual Framework for clinical Decision Support Systems with Considering the Distributed Electronic Health Records and Centralized Knowledge Engines Hassan Ghaedi1,*, Hassan SHakeri2, Elham Gholami3, Alireza Chamkoori4 1,4Department Of computer, Khormuj Branch, Islamic Azad University, Khormuj, Iran *Hassan.ghaedi@yahoo.com chamkoori_alireza@yahoo.co.uk 3Department Of computer, Shirvan Branch, Islamic Azad University, Shirvan, Iran Gholami.elh@gmail.com 2Department Of computer, Mashhad Branch, IslamicRead MoreHealthcare Informatics Essay1001 Words à |à 5 PagesAccording to AHRQ, although adoption rates for new technology have progressed over recent years; however, overall rates are still low. ââ¬Å"Clinical health information technologies, such as electronic health records (EHRs), computerized provider order entry (CPOE), and electronic medication administration record (eMAR) systems are problematic areas (AHRQ, 2011). The Agency for Health Research and Quality (AHRQ) reported that one of the main reasons why some rural areas are slow to adopt more efficient and advancedRead MoreClinical Decision Support For Best Practice1096 Words à |à 5 PagesClinical Decision Support for Best Practice Advisories Jennifer Hervey B00742889 East Carolina University COHE 6450 Decision Support in Health Care Executive Summary An interview with an Assistant Professor at Duke University Health System in the Department of Medicine, Maestro Care Provider Champion and Clinical Content Architect. This physician works to incorporate clinical decision support tools into the electronic health record at Duke Health System. He manages the best practice advisoryRead MoreHealth Information Technology For Economic And Clinical Health1283 Words à |à 6 PagesIn 2009, the U.S. Government passed The Health Information Technology for Economic and Clinical Health (HITECH) Act, as part of the American Recovery and Reinvestment Act of 2009, to promote the adoption and meaningful use of health information technology (Mangalmurti, Murtagh and Mello 2060). The HITECH Act authorizes grants and incentives to promote the ââ¬Å"meaningful useâ⬠of electronic health records (EHR) by providers (2060). The effect is a high commitment to a technology-led system reform, urgingRead MoreBenefits Of Electronic Health Records1313 Words à |à 6 Pagesproviders who reported that the electronic health records are readily available at the point of care is 94% and the percentage of the providers who stated that the electronic health records showed the clinical benefits is 88%. The percentage of the physicians who reported that the electronic health records enable them to provide the enhanced care to the patients is 75% (Jamoom, Patel, King, Furukawa, 2012). According to the authors, the use of electronic health records also aided in enhancing the riskRead MoreChallenge Facing Implementation Of Knowledge Management System1243 Words à |à 5 Pagesneed to cooperate efficiently among member organizations and to clearly define system communication goals and system-level objectives. For example, hospitals are a very complex organization due to the heterogeneity of health specialistsââ¬â¢ direction, the composite networking and the decision-making processes. Change, whether in management, ownership, or employee turnover, can lead to distress and thus create a barrier to KM at the individual level. Information overload can also create barrier to effectiveRead MoreElectronic Health Record Essay1099 Words à |à 5 Pagesaffecting an electronic health record (EHR) system is change. A successful switch from paper-based charts to electronic health records (EHRs) in a clinic requires cautious synchronization for the many components. A myriad of perplexing decisions must be made, extending from selection and application to training and updates. Operating new software is typically easier than the interruption and reconfiguring of a practiceââ¬â¢s procedures as well as how to handle its existing paper records. Clinicianââ¬â¢sRead MoreMeaningful Use For Nurses : Implications And Recommendations1530 Words à |à 7 Pagesand patient administration; as a result of Meaningful Use (MU) legislation that provides incentive payments to hospitals and other providers that use certified electronic systems and encode clinical data with standardized terminologies (Dykes Collins, 2013). It can also be defined as a set of standards that have must be adhered to by health care providers that wish to continue to receive incentives under these Medicare and Medicaid MU programs. These metrics can be found on the Centers for MedicareRead MoreThe World s First Professional Organization For Informatics1138 Words à |à 5 PagesMedical Informatics Health Informatics is a highly interdisciplinary field that can be defined as ââ¬Å"An evolving scientific discipline that deals with the collection, storage, retrieval, communication, and optimal use of health related data, information, and knowledge. The discipline utilizes the methods and technologies of the information sciences for the purpose of problem solving, decision-making and assuring highest quality health care in all basic care and applies areas of biomedical sciencesRead MoreThe Electronic Health Record Implementation Cycle Essay1040 Words à |à 5 PagesWhy do RECs exist Regional Extension Centers , equipped with personnel and resources exist to provide support and advise eligible providers in all stages of the electronic health record implementation cycle. To make EHR implementation easier, these centers act as support and resource centers thus help increase the quality of care offered while maximizing overall productivity by helping in the achievement of meaningful use. According to McBride, (2011) The sole reason for the existence of RECs exist
Thursday, May 14, 2020
Grandmother vs. the Misfit in A Good Man Is Hard to Find
Grandmother vs. The Misfit in A Good Man is Hard to Find In the story A Good Man is Hard to Find by Flannery O Connor, the theme is strongly supported throughout the story and is stated in the title of the story itself. In A Good Man is Hard to Find, O Connor uses symbolism throughout the entire story to represent faith and death. O Connor foreshadows death when the family goes to the town Toomsboro. The graveyard in the plantation is a symbol of death, and O Connor also writes, It was a big black battered hearse like automobile (357) which symbolizes that the family s transportation to death has arrived. Also, the grandmother secretly snuck the cat into the car and goes against Bailey s wishes. The cat springsâ⬠¦show more contentâ⬠¦The story views the life of the grandmother and her pathetic view of life and how she tries to convince the Misfit into believing what her beliefs are. It is no accident that the grandmother and her entire family are killed, the family s vacation is doomed from the beginning. In the end the Misfit says she would have been a good woman, if it had been somebody there to shoot her every minute of her life (361). O Connor is trying to imply that there are ways to be protective through religion considering the grandma tried to save herself by preaching to the Misfit through Jesus. However, the grandma didn t achieve this through her religious ways or beliefs, but in an intimate moment with reality. She is saved in her final moments of life and learns the difference between good and evil. Unfortunately, the grandmothers causes the death of her family and then herself, due to her own selfish self centered behavior. Flannery O Connor brings to the reader through symbolism of faith and death of the outside world through her feelings and beliefs about religion and society. Despite O Connor s sheltered life, her writings reveal her outlook of her religious life. A Good Man is Hard to Find is a symbolic story in which O Connor reveals her Catholic faith as well as t he conflict of growing up in the protestant South (AShow MoreRelatedA Good Man By Flannery O Connor1235 Words à |à 5 PagesA good man is hard to find is a short story written by, Flannery Oââ¬â¢Connor, in which the she describes the story of a family going out for a trip to Florida. The grandmother in the family seems to be apparently the main character in the story and the main one who tries to convince the family that is dangerous to go out when thereââ¬â¢s a man named the Misfit who is ready to attack and kill anyone in his way. No one in the family seemed to believe her, and yet; they all decided to travel. In their wayRead MoreIs It Hard For Find A Good Man?1739 Words à |à 7 PagesHadleigh Garza Ms. Vernon English 1302.05 March 26, 2015 Is it Hard to Find a Good Man? In the short story ââ¬Å"A Good Man is Hard to Findâ⬠Flannery Oââ¬â¢Conner introduces the story with the characters, the grandmother, her son Bailey, his wife, his two children June Star and John Wesley, and the baby, on the way to Florida for a vacation. Soon after the trip begins, the grandmother states that she wants to go Georgia to see a friend, but with her awful memory, she remembers it is actually in TennesseeRead MoreA Good Man Is Hard To Find And Al Roosten Analysis1651 Words à |à 7 Pages Would you consider yourself good or evil? ââ¬Å"A Good Man Is Hard To Find,â⬠written by Flannery Oââ¬â¢Connor, is a short story written about a grandmother and her sonââ¬â¢s family traveling on vacation, coming into contact with some trouble. The grandmother and her family are killed by fugitives, the Misfit and his accomplices, while waiting for help after a car crash. ââ¬Å"Al Roosten,â⬠written by George Saunders, is a short story written about a man, Al Roosten, who is a businessman that is at a charity eventRead MoreThe Characters Of Flannery O Connor s A Good Man Is Hard1677 Words à |à 7 PagesCharacters of Flannery Oââ¬â¢Connorââ¬â¢s ââ¬Å"A Good Man Is Hard to Findâ⬠The Grandmother and the Misfit are Oââ¬â¢Connorââ¬â¢s major characters in ââ¬Å"A Good Man is Hard to Findâ⬠. Even though there are other characters a part of this story, the unnamed grandmother and the Misfit are the round characters as well as the main focus of the story. We are introduced to both characters early on because itââ¬â¢s coming from the grandmotherââ¬â¢s point of view and we also discover that The Misfit is an escaped murderer but, we do notRead MoreGood vs. Evil in ââ¬Å"a Good Man Is Hard to Findâ⬠Essay1052 Words à |à 5 PagesGood vs. Evil in ââ¬Å"A Good Man is Hard to Findâ⬠Flannery Oââ¬â¢Connor shows her readers a realistic look at their own mortality in ââ¬Å"A Good Man is Hard to Find.â⬠The story is about a family of five, a father, mother, grandmother, and two children, starting out on a vacation to Florida from Georgia. The family, on their way to a routine vacation, takes a detour that will change their lives forever. Through the use of literary elements like symbolism and characterization, Oââ¬â¢Connor creates a theme ofRead MoreA Good Man Is Hard For Find By Flannery O Connor1234 Words à |à 5 PagesDraft Instructor Jones ââ¬Å"A Good Man Is Hard To Findâ⬠ââ¬Å"A Good Man Is Hard to Findâ⬠is a short story written by Flannery Oââ¬â¢Connor in 1953. Oââ¬â¢Connor is a known writer for specializing in southern gothic and relied heavily on regional settings and distorted characters. Flannery discusses a topic in the short story, Good Vs Evil and how a confrontation between a grandmother with a superficial sense of goodness vs a criminal who embodies real evil. In A Good Man is Hard to Find, the author utilizes ironyRead More The Effective Use of Tone in Flannery OConnors A Good Man is Hard to Find657 Words à |à 3 PagesOConnors A Good Man is Hard to Find Flannery OConnors short story, A Good Man is Hard to Find, begins with a Southern family preparing to go on what seems to be a typical vacation. The story is humorous at first because the reader is unaware of how the story will end. The tone changes dramatically from amusing to frightening and plays an important part in making the story effective. The narrator starts the story giving background information about the grandmother and her son,Read MoreA Good Man Is Hard to Find and Where Are You Going, Where Have You Been1091 Words à |à 5 PagesA Good Man Is Hard To Find and Where Are You Going, Where Have You Been While reading, A Good Man Is Hard To Find and Where Are You Going, Where Have You Been the readers find themselves lost in worlds of suspense, horror and comic relief through tone and symbolism. Although, the stories contain very different plots, they both have a sense of good vs. evil. In A Good Man Is Hard To Find, Grandmother is a deep religious character that gives the story a depth of interest. The readerRead MoreFlannery O Connor And Religion961 Words à |à 4 Pagesthis in are ââ¬Å"A Good Man is Hard to Findâ⬠, ââ¬Å"The Riverâ⬠, and ââ¬Å"Good Country Peopleâ⬠. By analyzing these short stories we can see how she tied in her Christian beliefs and incorporated them into the characters and scenarios they encounter. In ââ¬Å"A Good Man is Hard to Findâ⬠she doesnââ¬â¢t link the beliefs into a character but rather then ending scenario. We see religion in ââ¬Å"The Riverâ⬠from the start with the character Harry and his actions in the story. Religious suggestions are also seen in ââ¬Å"Good Country Peopleâ⬠Read MoreThe Difference Between Right And Wrong And Good Versus Evil1095 Words à |à 5 PagesAshanti Mcgary Professor Wendi Dunlap English 1302 11 May 2015 Good versus Evil The difference between right and wrong and good versus evil can be simplified in a basic short story text. Flannery O Connor bases its concept of good versus evil in A Good Man is Hard to Find. The characters justify this theory. Flannery O Conner, as a Catholic, saw the nature of good vs. evil and centers around the literature A Good Man is Hard to Find, by utilizing the roles of these characters. O Connorââ¬â¢s theory
Wednesday, May 6, 2020
International And World Trade Law - 1139 Words
Introduction ââ¬â International and World Trade Law - Counterfeiting This reflective paper will address several issues associated with international and world trade law as they pertain to counterfeiting and discussing the connections between business, law, politics and ethics with regard to counterfeiting. First, it will discuss the legal and ethical issues related to boycotting goods from other countries, as well as the practical business implications of such a move. Next, this paper will analyze the problem of World Trade Organization (WTO) participant nations and their ability to address the problems of counterfeiting. Finally, it will discuss the type of action the United Nations might take with regard to the counterfeiting issue. Boycotting Goods from Other Countries To discuss the legal and ethical issues relating to this subject, one must first define ethical behavior. According to Merriam-Webster, it is: ââ¬Å"ethics : an area of study that deals with ideas about what is good and bad behavior : a branch of philosophy dealing with what is morally right or wrongâ⬠(Simple Definition of ethic, n.d., para 1). Whereas it is not illegal to boycott goods from other countries, corporations usually do this for several reasons to include: as a protest against U.S. foreign policy, a potential harm to U.S. relations with that country (due to dubious human rights practices, etc.), an attempt to protect local/national produce, or an issue of quality of life (due to safety ofShow MoreRelatedThe Court s Decision On The Systems Of International Trade Essay1486 Words à |à 6 Pagesdiscuss the courtââ¬â¢s decision in Owusu v Jackson (C-281/02) and determine the impact of the decision on the systems of international trade. The aim is to establish how trading partners from different jurisdictions can settle a commercial dispute that may arise in the course of trade and which countyââ¬â¢s laws are applicable in international trade disputes. The issues involving international trade are becoming commonplace due to the effects of globalisation and the ensuing economic crisis. The handling of theseRead MoreAddressing International Legal and Ethical Issues Simulation Summary718 Words à |à 3 PagesAddressing International Legal and Ethical Issues Simulation Summary LAW/421 August 6, 2013 Addressing International Legal and Ethical Issues Simulation Summary International trade is important and beneficial to business. However, international trade guides a safeguard of interests, specific business contract, defined law, forum of dispute settlement, and understanding of contract clauses. ââ¬Å"A working knowledge of international law helps business owners and managers with global interests reduceRead MoreTrade Between Human And Human Rights1428 Words à |à 6 Pages1 Introduction Thesis: Today,the trade is changing our life,and fair trade is very important to us. It terms of the human rights history, the impact from globalization, the trade with different countries,and to solve how can keep balance between trade and human rights. Trade vs Human Rights is a great important issue in the international economy, especially in developing countries and developed countries.Trade is defined as ââ¬Å"the act or process of buying, selling, or exchanging commodities, atRead MoreThe Beginnings Of Intellectual Property Rights1630 Words à |à 7 Pagesa part of international trade agreements in the future, but the global activity will likely be characterized by varying standards and improved enforcement, reflecting evolution in social, cultural and political attitudes, and a deeper understanding of the relationships among innovation, creation and the more efficient distribution of intellectual property. Increased cooperation might occur at the governance level. Many of the fast and unprecedented changes in intellectual property law and policyRead MoreCase Study on CadMex Pharma1245 Words à |à 5 PagesGlobalism has resulted in a number of changes for the economic viability of the modern corporation. As both the deve loped world evolves in their new market structure, the developing world adds to the pressures and changes necessary to do business in the contemporary environment. Doing business is not the same worldwide, and the citizens of the global village realize that there are different cultural norms, behaviors, and expectations that stakeholders of all types have when thinking about the modernRead MoreComparative Advantage1689 Words à |à 7 PagesAssignment 1: Comparative Advantage Eco 305 ââ¬â International Economics David Ricardo introduced the law of comparative advantage. This theory proposed that even if one nation is less efficient than the other nation in the production of both commodities; there is still a basis for mutually beneficial trade. This is as long as the absolute disadvantage that the first nation has with respect to the second is not in the same proportion in both commoditiesRead MoreReflect of Globalization on International Business1485 Words à |à 6 Pageseconomic order through reduction of such barriers to international trade as tariffs, export fees, and import quotas. The goal is to increase material wealth, goods, and services through an international division of labor by efficiencies catalyzed by international relations, specialization and competition. It describes the process by which regional economies, societies, and cultures have become integrated through communication, transportation, and trade. The term is most closely associated with the termRead MoreGeopolitica l Factors Between Nato And Russia Essay1222 Words à |à 5 PagesRussia are very uncertain. These uncertainties are due primarily to geopolitical factors like globalization, economic interdependence and international law. This leaves the world to question the possibility of a conflict arising from these clashing geopolitical factors. First, Russia, one of the major powers, has expanded economically and militarily by increasing trade, communication and even showing military force in other countries with the fight against ISIL. This expansion, known as globalizationRead MoreAnti-dumping is a Necessary Part of International Trade Legislation1234 Words à |à 5 Pagesimportant in the modern world. At the present time, a profound influence and an interrelation between countries is noticeable. The result of these processes in the future should be a fully free transmission of goods, services and subjects of intellectual property, capitals and human resources. At the same time, there is s till a big gap in the level of economic development of countries in the world. This imbalance creates a collision between two different policies of world trade. Some countries provideRead MoreInternational Legal Framework After World War II1254 Words à |à 6 Pages2 Rationales for Trade and Investment Treaties (a) drawbacks of international legal framework after world war II After World War II, there were two drawbacks referring to the legal framework of international trade and investment. Firstly, although the GATT did exist as a response of the failure of the International Trade Organization (ââ¬ËITOââ¬â¢), it did not have a formal organizational structure to conduct its function. Besides, the GATT only covered goods and yet services, although the latter was
Tuesday, May 5, 2020
Maintain Code of Ethics
Question: Discuss how conduct a interview. Answer: Interview The following interview is conducted with the assessor of Computer Power. The purpose of interview was discussed over the telephone with the assessor. The date, time and place were fixed. The interview was fixed at the office premises of Express Books on 1st of June 2016 at 2.00 pm. The interview questions and responses from the assessor are given below. Question1. Do you think that exhibiting partial and favorable attitude towards student with whom you share personal contact during an assessment is unfair? Answer1: Yes, according to my view, any exhibition of partial and unfavorable attitude is an unfair approach and should be duly avoided. It gives a wrong impression of me and I would be unethical in my approach. Deserving candidates will not get their respective due and undeserving candidates may be rewarded for something they are worth it. Question 2: Do you believe in indulging in corruption during an assessment should be reprimanded? Answer 2: Yes, in my view corruption in any form should be strong dealt with and should be severely penalized. Punishment and penalties will serve as a check to all those that indulge in unfair means. It will set a standard for people to follow in their professional life. Question 3: What are your views on racial and communal discrimination showed during an assessment? Answer 3: Racial and communal discrimination should be made a taboo and an assessor should be free from such biased attitude. Such attitude and mode of thinking not only spoils the image of an assessor but also dents the confidence of the student. It reflects partiality on the part of the assessor. It could spoil the assessment of the candidate and in extreme cases could also affect the future of the student. Question 4: Should personal issues with an assessee be allowed to affect an assessment? Answer 4: I believe that personal and professional life should never be allowed to intersect each other. Personal issues should never be allowed to affect an assessment. Professionalism in my work will reflect my sincerity and diligence in my work. If I let personal issues affect my work, I would be unfair to my work and the people that are related to the assessment. To employ fair practice I have to keep personal and professional life separate. Question 5: Do you pay careful attention to each and every assessment you receive? Answer 5: As a part of my duty, I am obligated to carry out my duty in the best of my ability and therefore, I make a conscious effort in discharging my duty to the best of my ability. I have to make sure that the deserving candidates get their due and the assessment is strictly professional. It is my duty to pay utmost attention to each and every assessment since it will mould the career of the students. Reference List Generally, A. (2014). code of ethics.Policy,7, 18. Scott, J. B., Reitz, S. M. (2013).Practical applications for the occupational therapy code of ethics and ethics standards. AOTA Press/The American Occupational Therapy Association.
Friday, April 10, 2020
Monday, March 9, 2020
Film review on Toy Story showing the journeys involved
Film review on Toy Story showing the journeys involved Disneys No.1 box office smash hit and the recipient of a special Academy Award Toy Story!Toy Story is the groundbreaking 1995 motion picture developed by Disney and Pixar and directed by John Lasseter. Combined with visual wizardry, uproarious laughs and the coolest characters ever assembled transform the worlds first computer-animated feature into an incomparable movie experience of fun and adventure.On the front cover of the movie, there is a shot of Buzz flying into the air with Woody holding on to his arm. Below on Andys bed are the less important characters. The camera shows a high angle shot with a close up of Buzz and Woody and is also looking down on the other characters in the distance. The concept of journey is emphasised by showing Buzz and Woody closer at a high angle shot and flying into the air to an unknown destination.The back cover of the movie also shows a few scenes of their journey.Buzz LightyearOne shows Buzz and Woody on a racing car trying to escape from a dog that is chasing them. The look of fear on their faces, the background of cars and the road rushing behind them suggests a fast paced movement.Toy Story is a film which represents journey through many different aspects. There are two physical journeys shown in this film. One of the journeys is of a young boy named Andy having to move to a new home, the other is of two action figures by the name of Buzz Lightyear and Woody, the pull-string cowboy, having to get back to their owner, Andy.In the opening scene, the protagonist, Woody is introduced when playing with Andy. Majestic music is being played in the background; this highlights the importance of the character to Andy and...
Saturday, February 22, 2020
A review of academic research undertaken in relation to Small and Assignment
A review of academic research undertaken in relation to Small and Medium Sized Enterprises - Assignment Example 5. The act focused on increasing the enterprisesââ¬â¢ production outputs, increasing revenues and profits. 6. Small and medium enterprises reduce Londonââ¬â¢s Unemployment rate. 7. Small and medium enterprises are either sole proprietorships or partnerships. 8. Small and medium enterprises have less than 250 employees. 9. Small and medium enterprises are profitable business ventures. 10. U.K.ââ¬â¢s laissez Faire (free) economy encourages entry into the lucrative small and medium enterprise market. 11. With lower capital investments than corporations, small and medium enterprises are preferred choices. 12. The United Kingdom government must implement the provisions of the 2008 Small Business Act for Europe. 13. The United Kingdom government must help lessen small and medium enterprises loan requirements. 14. The United Kingdom government must ensure small and medium enterprises comply with tax, labour, and environmental protection statutes. 15. Small and medium enterprises si gnificantly contribute to the improvement of the United Kingdom economy. Introduction Many individuals boldly join the risky small and medium enterprise market segment. The market segment is grounded on low capital investments. The market segment reduces the United Kingdom unemployment rate. ... Pederzini insists that the European Union exerted extra efforts to help the small and medium European Union member nationsââ¬â¢ business money. With the small capital investments, the small and medium size business entities need additional borrowed funds (Warren, 2008). The borrowed funds will help increase the companyââ¬â¢s revenues. With more revenues, the small and medium size companies will generate higher net profits. In addition, the additional loan amounts will help the companies pay for the salaries of additional employees. With more employees hired, the service and product quality and speed will consequently increase. After the successful launch of the 2000 European Charter for Small Enterprises, the European Union leaders launched the equally successful Lisbon Growth and Jobs Strategy in 2005. Next, the European Union leadership focused their attention to helping the small and medium enterprises improve their European Union business prospects (Dallago, 2012). In 2008, the European Union launched the timely Small Business Act for Europe. The act contains three favorable aims. First, the government leaders set the guidelines for the improvement economic environment of the small and medium enterprise players. The improvements will trigger higher revenues. With higher revenues, the enterprises can hire more workers. With more workers, the European Unionââ¬â¢s unfavorably high unemployment rate will significantly drop to permissible levels (Dallago, 2012). Second, the act focused on increasing competitiveness among the European Unionââ¬â¢s small and medium enterprise players. Increasing competitiveness significantly persuades the competitors to improve the quality of their products and services (Cant, 2009). Improvement of their products and
Thursday, February 6, 2020
Case Management Strategies Essay Example | Topics and Well Written Essays - 1000 words
Case Management Strategies - Essay Example Qualification in case management is the provision that requires case managers and support staff to have the necessary expertise to handle cases. Caseload size involves the magnitude of cases that requires handling at the same time by the manager and the support staff. Support staff is other staff members such as nurses, social workers who assist the manager in handling patient cases. Training and education in case management is offered to the staff members to equip them with skills and knowledge required to handle client cases. Finally, supervision entails following up on the patient to ensure that they are doing what is prescribed by the intervention program. 2. Intake is the initial step in case management. In this part, I would only ask the client their name, the problems they have and who referred them among other basic questions. In the assessment part, I would evaluate the clientââ¬â¢s condition by exploring the historical background to his/her problem and knowing all the dimensions of the problem. Next will be explaining to the client the services I provide and discuss the contract including issues of informed consent. The next step would be goal setting where in collaboration with the patient, we would set attainable and appropriate goals. This would be followed up by the intervention planning, which is the actual action of implementing helpful strategies (Cameron & Turtle-Song, 2002). In case the case I am handling requires a referral, I will refer the patient to helpful social networks and agencies for assistance. Then, I will continuously monitor the progress of the client to ensure that all the goals are met. In re-assessme nt, it would be about evaluating whether the goals of the strategy have been met. Finally, the outcome evaluation would involve meeting the outcomes against the goals set at the beginning of
Tuesday, January 28, 2020
Male and Segmentation Base Essay Example for Free
Male and Segmentation Base Essay Introduction: In this assignment I am going to describe the customer profile for each of the five target groups for product/service and explain how and why these groups are targeted. 1.Product: IPhone 5 Segmentation base: Demographic, Psychographic/ Age, Social class, Target market: Teenagers and Adults Customer profile: Aged mainly between 18+, aimed at both male and female, medium/ high class How/ Why targeted * Product: IPhone 5, mainly used for calling/texting or communicating with others, also used for pictures, music and downloading apps. * Place: T-Mobile, Carphone warehouse, Phones4u, Tesco * Promotion: This product can be promoted through TV advertisement, posters, internet, and leaflets. By promoting this product, more people can then find out about it and it will get more popular which means that more people will be buying is. * Price: The price of IPhone 5 is from à £499 à £529 2.Product: Colgate Toothpaste smiles Segmentation base: Benefit segmentation / needs, safety, esteem Target market: Children Customer profile: Aged mainly between 2-6 years old, aimed at both male and female, How/ Why targeted * Product: Colgate Toothpaste smiles is only used by children aged 4 to 6 as it is not a strong as adultââ¬â¢s toothpaste and it has a mild flavour. * Place: Boots, Superdrugââ¬â¢s, Tesco * Promotion: This product can be promoted through TV advertisement, posters, internet, and leaflets. By promoting this product, Adults/ mothers might consider in buying it if they have young children. * Price: The price of Colgate Toothpaste smiles is à £1.32 3.Product: Gucci by flora perfume Segmentation base: Demographical, psychological/ age group, gender, enjoys shopping Target market: Females Customer profile: Aged mainly between 16+, aimed at females. How/ Whyà targeted * Product: Flora by Gucci perfume is only used by females as the smell is not as strong as males perfumes. * Place: Superdrugââ¬â¢s, Boots, Pharmacies. * Promotion: This product can be promoted through TV advertisement, posters, internet, and leaflets. By promoting this product, Females will be interested in buying the perfume as the brand is very popular. * Price: The price of the perfume can be between à £40 to à £72 4 .Product: Ford Segmentation base: Psychological, Demographical / lifestyle, enjoys shopping, age group, family size, Target market: young adults/ adults Customer profile: Aged aimed at 16 and over, aimed at both males and females. How/ Why targeted * Product: Ford cars are used by young adults and adults 16+ as it is illegal for anyone younger that this to be driving a car. * Place: The cars can be bought from their website, Auto trader * Promotion: This product can be promoted through TV advertisement, posters, internet, and leaflets. By promoting this product, people that are interested in buying a new car, can then go and visit one of their stores and buy a car. * Price: There are different prices for every car it can start from à £8,000 à £20,000 and over. 5.Product: Disney Princess puzzles Segmentation base: Demographic, psychological / activities, interest, hobbies, age group, gender. Target market: female children Customer profile: Aged mainly between 4 5 Years old, aimed at females. How/ Why targeted * Product: Disney Princess puzzles is only used by female children aged 4 to 5. * Place: Argos and WHSmith * Promotion: This product can be promoted through TV advertisement, posters, internet, and leaflets. By promoting this product, parents and guardians might be interested in buying something for entertainment for their child or for a present. * Price: The price of the puzzles can be different depending on the size, but it will be around à £5 to à £10. Business-to-business market Costco to Corner shops 6.Product: Coca Cola Segmentation base: Geographical; region, area of the country, city Target market: males and females Customer profile: Aged mainly between 10+, aimed at males and females. How/ Why targeted * Product: Coca-Cola * Place: Corner shops could buy stacks of Coca-Cola from Costco as it is cheaper to buy it from there. * Promotion: This product can be promoted through TV advertisement, posters, internet, and leaflets. By promoting this product, people are more likely to go to Costco and buy it from there as it will be more cost efficient. * Price: 1 bottle of Coca Cola is à £1.99 at Corner shops, whereas if they go to Costco they will spend less as there will be 8 bottles of 1/2 litre for only à £6.25 Wilkinsfoods to Tesco 7.Product: Eggs Segmentation base: Geographical; region, area of the country, city Target market: males and females Customer profile: any ages, aimed at males and females. How/ Why targeted * Product: Eggs * Place: Tesco * Promotion: This product can be promoted through their website, leaflets and radio. By promoting this product, people will find out about this farm, and Tesco might consider in buying their eggs as they cheap. * Price: It depends on how many eggs the organisation wants; Small, medium, large and very large and come as standard packed into keyes trays (15 dozen outers or 30 dozen outers). Conclusion: In this assignment I have described the customer profile for each of the five target groups for product/service of Tescoââ¬â¢s and Car manufacturer and have explained how and why these groups are targeted.
Monday, January 20, 2020
Virginia Woolf - Moving Beyond a Convoluted Memory of Her Parents Essay
Virginia Woolf - Moving Beyond a Convoluted Memory of Her Parents Why would I start with Julia Duckworth Stephen to get to Virginia Woolf? One answer is Virginiaââ¬â¢s often quoted statement that "we think back through our mothers if we are women" (Woolf, A Room of Oneââ¬â¢s Own). Feminism is rooted not just in a response to patriarchy but also in the history of females and their treatment of each other. Part of feminism is a reevaluation of the value of motherhood. But what does Virginiaââ¬â¢s mother have to do with Virginiaââ¬â¢s writing? I chose to look at the problem of inheritance by starting with Juliaââ¬â¢s first influences on Virginia, particularly her stories for children. I then move on to portraits of mothers in Virginia's novels. This essay is not only about Virginiaââ¬â¢s task of overcoming "the Angel in the House" but moving past a confrontational and convoluted memory of a mother, into an orderly, whole picture of females working together. In talking about Virginia Woolf in the context of Julia Duckworth Stephen and feminism, I will start from the beginning of Virginia Stephenââ¬â¢s life. The idea of ââ¬ËMotherââ¬â¢ is a basic, recognizable concept in probably even the most primitive human cultures. Infants start separation of self and other with the body of Mother, since an infant gains a sense of ââ¬Ëcontinuity of beingââ¬â¢ from his or her motherââ¬â¢s attention. (Rosenman 12) From this definition of relationship-as-self, an infant finds her existence confirmed by feedback from her mother. In this manner, Julia is the first contact for Virginia with the rest of the world, and with all of womankind. Since Virginia will go on to have most of her important relationships with women, this is an important connection. What kind of connection was it? V... ...pie and Steele, ed. Julia Duckworth Stephen. Syracuse University Press. New York, 1987. Ingram, Heather, ed. Womenââ¬â¢s Fiction Between the Wars. "Virginia Woolf: Retrieving the Mother." St. Martin's Press. New York, 1998. Johnsen, William. "Finding the Father:Virginia Woolf, Modernism, and Feminism." February 28, 2003. http://www.msu.edu/course/eng/492h/johnsen/CH6.htm April 16, 2003. Lee, Hermione. Virginia Woolf. Vintage Books. New York, 1996. Rosenmann, Ellen Bayuk. The Invisible Presence: Virginia Woolf and the Mother-Daughter Relationship. Louisiana State University Press. Baton Rouge, 1986. Woolf, Virginia. Jacobââ¬â¢s Room. Penguin. London, 1992. Mrs. Dalloway. Harcourt Brace. New York, 1981. To The Lighthouse. Harcourt Brace. New York, 1981. A Room of Oneââ¬â¢s Own. Harcourt Brace. New York, 1981. The Waves. Harcourt Brace. New York, 1981.
Sunday, January 12, 2020
Tda 3.7 Unit 1.1
TDA 3. 7 Unit 1. 1 Both teachers and TAs play an important role in monitoring and assessing the childrenââ¬â¢s learning. Assessments are carried on daily, throughout the day. It is the responsibility of the teacher to know how each child in the class is progressing, how to ââ¬Ëpushââ¬â¢ the children to reach age related levels and to be able to set achievable targets in order for the children to progress. Assessment is an aid to this and is an ongoing process used in many ways. As TAs we need to be able to support teaches in this process. Teachers should plan lessons and set out clear S. M. A. R. T learning objectives so that learnersââ¬â¢ progression can be measured. TAs must be aware of these objectives in order to support the children with their learning. Example: On arrival into the classroom, it is my responsibility to have dialogue with the teacher of her expectations, of me, in the dayââ¬â¢s activities. We discuss the learning objectives, the aims of the lesson, groups I will be working with and how and why objectives are differentiated to suit ability groups. It is also my responsibility to gather materials or resources which I may need to support the lesson. At the end of each lesson, the teacher and I have a formal discussion where we identify any gaps, barriers, difficulties and/or progression made by pupils. These points can also be identified through marking of work. At this stage, amendments will be made to the planning, for the following day/week, to ensure effective teaching and learning can be implemented.
Saturday, January 4, 2020
Race And Gender Has Shaped The Lives Of Californians
Eureka!- Even the Golden State had some Problems California becomes a multicultural area even before it becomes a state. It started with the Native Americans, Native Californians and Californios; then the Gold Rush brought a flood of new people such as Chinese, African American slaves, Europeans, etc, who wanted to make it rich. However, despite the fact that California increased in its diversity so much and so fast during its history, social and economic acceptance of different kinds of people was very low. When trying to gain statehood, one condition of the California Constitution was that foreigners have the same rights as Californios; however, shortly after, the Foreign minerââ¬â¢s tax was introduced, costing $20/month to mine inâ⬠¦show more contentâ⬠¦After coming to the United States, Pham grew up in California but was still accosted frequently because of his race. During his bicycle ride on the west coast, a cup of liquid is thrown from a moving car at him while he is mocked; ââ¬Å" ââ¬ËHey Jap!ââ¬â¢ a man i n the passenger seat shouts...The passenger sticks his head out the window and pushes the corners of his eyes, making ââ¬Å"Chinese eyesâ⬠at me.â⬠(Andrew X. Pham, Catfish and Mandala p. 37-38). Pham came to America at ten years old in 1977, so the ââ¬Å"presentâ⬠of the book seems to be set in the 90s. Modern day Americans like to believe that they are accepting, but even now hate crimes and acts of racism are happening. The 1990s is a fairly recent time and incidents like these were still occurring. Discrimination is contagious in a way, and Pham himself displays a variation of it. When he is traveling abroad he shows his own form of discrimination against his own heritage, separating himself with an us versus them mentality; ââ¬Å"Mortified by the Vietnameseââ¬â¢s behavior and equally dismayed that I feel an obligatory connection to them, I sink deeper into my seat, resentful, ashamed of their incivilityâ⬠(Pham p. 64). As a Vietnamese American, or viet kieu, he is not fully accepted by Americans or by native local Vietnamese. In this instance, he is associating with his Americanized upbringing and is critiquing himself in a way that diminishes the value of the Vietnamese and also himself. Pham displays this ââ¬Å"us versus themâ⬠separation
Thursday, December 26, 2019
Attachment Theory Of Divorce - 756 Words
2.8.2. Attachment Theory: Attachment theory in the Context of Divorce: To comprehend attachment between former spouses requires understanding some basic tenets of attachment theory, the concept of persistent attachments, and how these attachments influence the relational dynamics between former partners and their children. Attachment theory of divorce Brooke Feeney and Joan Monin describe how attachment bonds are just as vital to survival and fitness as are reproduction and nutrition. These bonds are strong and persistent ties that are activated whenever a person feels threatened. Their purpose is to help individuals seek protection and security when proximity is needed. These attachment bonds, especially in adult romantic relationships,â⬠¦show more contentâ⬠¦Very few relationships can reach to the level of intense hostility as can the relationship between former spouses. It is often characterized anger, hatred, and violence. Many times partners blame each other for their pain, which can often lead to feelings of aggression, physical violence, and thoughts of retaliation. From an attachment perspective, the realization that an attachment bond is being served triggers intense fear and activates strong protest. It is very hard to break an attachment bond once it is formed. Attachment: Parent-Child Attachment theory is rooted in the biological concept that children seek proximity to their parents or caregivers as a mean to survive stressful or dangerous situation. Interaction between children and their care givers are integrated into representational or internal working models that guide children understanding of current and future relationships, including expectations regarding the trustworthiness and predictability of others. Attachment security is fostered when children trust that their care-givers are accessible and capable of responding to their needs and safety. Parental divorce is a stressful time that may initiate different changes. Adults with divorced parents tend to score lower on a variety of emotional, behavioral, social, health, and academic outcomes. Adults with divorced parents tend to obtain low level of education, facing difficulty in forming intimate relationships,Show MoreRelatedAttachment Theory And Children Of Divorce1424 Words à |à 6 PagesPsychology Attachment Theory and Children of Divorce Attachment theory, or styles, is the way we describe relationships and bonds between people. In this particular case it will be about the bond between two parents and the child as they struggle through the troubles of divorce. In Dean McKayââ¬â¢s article ââ¬Å"The Trauma of Divorce: Reducing the Impact of Separation on Childrenâ⬠we see that he identifies divorce for children as trauma, and that because of trauma they become less secure in attachment. He beginsRead MoreThe Attachment Theory On Child Abuse, The Family, And. Children And Divorce2249 Words à |à 9 PagesThe Attachment Theory in Child Psychology The term attachment describes an infant s tendency to seek closeness to particular people and to feel more secure in their presence (Atkinson et al, 2000, p90). This essay will attempt to provide a brief and up to date summary of attachment theory and research, show how it is linked to Child Abuse, the Family, and Children and Divorce, critically evaluating attachment s predictive value. One of the most influential theories in the history ofRead MoreThe Theory Of Attachment Theory795 Words à |à 4 Pages The theory from chapter 1 that I chose was attachment theory. Attachment theory, coined by John Bowlby, is a concept in developmental psychology that concerns the importance of attachment in regards to personal development. It states that the ability for an individual to form an emotional and physical attachment to another person gives a sense of stability and the means necessary to take risks, branch out, and grow and develop as a personality. One of Bowlbyââ¬â¢s main points in attachment theoryRead MoreRelationship Between Platonic And Romantic Relationships1477 Words à |à 6 Pagesrelationship hierarchy (Collins van Dulmen, 20006). Each emerging adultââ¬â¢s relationship quality as well as their attachment bond with their romantic partners constitutes a primary role in their transition into adulthood (Arnett, 2000), and it is also important in developing a key indicator of an individualââ¬â¢s subjective well-being, such as life satisfaction (Ma Huebner, 2008). Thus, attachment relationships with parents, peers and romantic partners are primary indicators to both life satisfaction andRead MoreThe Effects Of Personal Attachment Style On Romantic Relationship Satisfaction1718 Words à |à 7 PagesThe Effects of Personal Attachment Style on Romantic Relationship Satisfaction Our earliest relationships in life can be deeply formative in shaping our development. Created by John Bowlby, attachment theory relates the importance of attachment in regards to personal development. According to Bowlby, attachment is the leading factor in our ability to form and maintain relationships as adults (Levy 2012, pg. 157). As human beings, we need to feel as if we belong (Cherry, 2016). We find this belongingnessRead MoreThe Priming Of Attachment Style And The Effects On Romantic Relationship Satisfaction1734 Words à |à 7 Pages Attachment Style and Relationship Satisfaction: The Priming of Attachment Style and the Effects on Romantic Relationship Satisfaction Milynn C. Scheer Point Loma Nazarene University Ã¢â¬Æ' Introduction Our earliest relationships in life can be deeply formative in shaping our development. Created by John Bowlby, attachment theory relates the importance of attachment in regards to personal development. According to Bowlby, attachment is the leading factor in our ability to form and maintain relationshipsRead MoreWhat Are Some Effects Of Divorce Or Separation On Children?1496 Words à |à 6 PagesReview of Literature Research Question: What are some effects of divorce or separation on children? Introduction Divorce is defined as the legal dissolution of a marriage by a court or other competent body. Divorce and parental separation can be very damaging to children and can have adverse effects. (Anderson, 2014, pg 379) Although each family is different, divorce has been shown to cause problems in a childââ¬â¢s relationships with their parents, cause issues in their education, and a childRead MoreThe Attacment Theory and My Friends Parents Divorce843 Words à |à 3 Pagesalways their choice. Sometimes the events that occur in our lives could be because of our parents. Divorce is becoming more common especially among African Americans. The significant event that I have chosen to reflect on is the divorce of one of my friend parents at the age of sixteen. The theory that I decided to use that would demonstrate this event is the attachment theory. I chose this theory to illustrate the significance of the event by describing her decision on what parent to live withRead MoreDivorce the P sychological Theories of Development2116 Words à |à 9 Pages The Effects of Divorce on Children Based on the Application of the Psychological Developmental Theories Abstract This paper looks at the effects of divorce on children based on the application of various psychological developmental theories. More specifically, children within the age groups of 4 to 6 and 7 to 11 will be taken into account. The theories explored and applied will include Freudââ¬â¢s psychoanalytic theory, Eriksonââ¬â¢s psychosocial tasks, Bowlbyââ¬â¢s attachment theory, Piagetââ¬â¢s cognitiveRead MoreExploring How Parental Divorce Before the Age of Six Affects The Childââ¬â¢s Attachment Relationships in Adulthood. 1757 Words à |à 8 Pagesending in divorce presently stands at fifty-percent in the United States. As a consequence many children will go through the divorce process as well. What is important to note is that many children go through divorce before the age of six and this is very significant to their development. Most importantly from infancy through the early years of life (preschool years), children are working on forming secure attachments. Ther e have not been many studies done about the impact of divorce on children
Wednesday, December 18, 2019
The Influenced Factors on Consumer Purchasing Decision Thai Fashion Dissertation
Essays on The Influenced Factors on Consumer Purchasing Decision: Thai Fashion Brands Dissertation The paper "The Influenced Factors on Consumer Purchasing Decision: Thai Fashion Brands" is a worthy example of a dissertation on marketing. This study aims to find out and determine the consumer purchasing behavior associated with fashion clothing in Thailand. This included the establishment of the factors, which influence consumer behavior, and the subsequent determination of the possible relationships between these factors influencing consumer purchasing decisions associated with the fashion clothing in Thailand. For this study, an exploratory research approach was used to explore the consumer perceptions and attitudes related to fashion clothing. This facilitated the study to establish any new findings that relate to consumer purchasing behavior associated with fashion clothing in Thailand. Furthermore, quantitative research methods which included cluster and regression analyses were also undertaken with the aim of determining the extent by which the established factors influence consumer purchasing behavior and the possible relationship and association between these factors. This research established Kloset, Sretsis, Jaspal, and Greyhound/Playhound as the most popular brands in Thailand. The consumer taste and preference were established as the most significant factor influencing consumer purchasing decisions. However, the quality of fashion clothing also has a significant impact on consumer behavior associated with fashion clothing in Thailand. Based on the findings of this study, consumers perceive that fashionable clothing is generally more expensive but of high quality, while low priced clothing is of low quality and unfashionable. The most common sources of information about Thai fashion clothing include the internet, magazines and TV shows. In general, most consumers would want to wear fashionable clothing like designer clothing, however, financial constraints do not allow them because such fashionable clothing is usually highly-priced.Association between factors affecting the consumer purchasing behavior related to fashion clothing in Thailand was also evaluated. The study established that the age and income of a consumer have a significant impact on the consumerââ¬â¢s expenditure on fashion clothing. Gender was also identified to generally influence consumer spending on fashion clothing in Thailand. However, the findings of this study did not fully support the claim of gender being a significant factor, which influences consumer purchasing behavior associated with fashion clothing in Thailand. Therefore, to further improve on the findings established in this study, a more suitable sampling method should be used in future research, to ensure that the sample is adequately representative of both genders. Consumer trends have been a subject of great interest amongst researchers recently. Therefore, this research study is of great significance. This is because it seeks to establish consumer behavior associated with fashion clothing in Thailand.
Tuesday, December 10, 2019
Relationship Between Estimation of Liabilities and Decision of the Com
Questions: 1. With reference to the above statement describe what you understand by the term liabilities and how they are measured. 2. Discuss liabilities and the problems of measurement in the context of the present IASB framework. 3. Select a company from the Australian Securities Exchange website and download the 2014 annual report. Evaluate the categorisation and treatment of liabilities in the annual report. 4. Comment on the relationship between the measurement of liabilities and decision useful information with examples from your selected annual report. Answers: Executive Summary The current task will be examining the connection between the business liabilities and duties that are embraced by the business elements. Then again, how liabilities are measured will likewise be clarified. Also, alongside the examination of liabilities, issues identifying with its estimation will be additionally displayed in connection to IASB structure. In this paper an organization will be selected for analyzing the annual report and understanding the treatment of liabilities. Apart from that, the organization will must be listed on Australian Securities Exchange and the latest annual report will be considered for undertaking the research activities. Finally, a remark will be given on the relationship between estimation of liabilities and decision of the company. Additionally, relevant examples will be cited from the Annual report of Telstra. Introduction The liabilities is considered as the obligation relating to entity that may develop from the past events or transactions. Liability is termed as the borrowing that a business can take either from person or banks in order to enhance the business process and that can be payable either in short time or long time. Therefore, liabilities are treated as debts or obligations which show the claim of creditor on the assets of business. The banks and suppliers are considered as non-owners that supplies funds to the entities. Therefore, funds given by non-owners are regarded as liabilities. On the other hand, the commitment is regarded as the decision that is made for purchasing or undertaking any venture. The current assignment will be discussing the relation between liabilities and commitments that are undertaken by the business entities (Henry Holzmann, 2012). On the other hand, a statement has been provided which will be explained in brief manner so that liabilities and commitments can be understood. On the other hand, how liabilities are measured will also be explained. Moreover, along with the discussion of liabilities, problems relating to its measurement will be also presented in relation to IASB framework. Apart from that, a company will be focused upon relating to the website of Australian Securities Exchange in order to understand the liabilities treatment in the annual report. Lastly, a comment will be provided on the basis of relationship among the measurement of liabilities and decision. Moreover, it will be discussed with examples relating to opted annual report. 1. Term Liabilities and its measurement According to Huian (2012), liabilities are considered as a duty or responsibility to someone other, that is not related with the business. Therefore, liabilities are the funds that are provided by the non-owners to the business and are treated as the debts of the business. On the other hand, McEntire (2012) mentioned that liability or debt funders are not associated with the profits earned by the business. The liabilities can be current liabilities, non-current liabilities and contingent liabilities as per IASB. The key features that are linked with the liabilities are: Current obligation to an outside party Obligation must have been arisen from the past event Outflow of future economic advantage is must Apart from that, Moerman van der Laan (2011) stated that liabilities can be recognized in the statement of financial position when there is higher chance that future sacrifice relating to economic benefit will arise. On the other hand, if the liability does not match up with the recognition criteria then it can be mentioned as explanatory notes and it may not be disclosed in financial position statement of the business. Therefore liabilities are regarded as those items that are held by the business. Examples of liabilities can be bank loans, bank overdraft, creditors, etc. The liability of the business can be reduced if the company is successful in earning income or profit. Further, the liabilities can be settled via transfer of economic benefits comprising goods or services, money. Peasnell (2013) opined that business fall in liability in order to finance their operations for surviving in the market. On the other hand, Lpez-Espinosa et al. (2009) argues that liabilities and commitments are two distinct term. Commitment is taken as decision or intention for sacrificing future economic benefit. For instance, a decision to purchase venture can be treated as commitment. Moreover, the commitment lacks the current obligation element as there is no irrevocable or enforceable agreement. Therefore, it can be assumed that either party involved in the agreement can suffer substantial loss if agreement is cancelled. On the other side, liability provides an indicator that chances of losses can be high. Apart from that Henry Holzmann (2012) discussed that commitment turns liability when intention relating to sacrifice of future resources transform into current obligation. The relation between commitment and liability can be understood: Unconditional grant payment: Level Offer/Decision made to applicant Enforceable Agreement Payment Made Classification Commitment Recording of liability and expense and eliminate commitment Eliminate Liability Conditional grant in advance payment Level Offer/Decision made to applicant Enforceable Agreement Payment Made Confirmation to conditions have been done Classification Commitment Commitment Recording of prepaid expense Reduction of payment and identifies expenses Baltazar (2012), stated that liabilities are recorded on the right side of the balance sheet of the company. The business takes debt funders in account in order to finance or purchase the assets for the business or may also require finance for expansion purpose. Therefore, in such case, the business can fall into liabilities or debts that need to be paid some point of time otherwise the debt funders can seize the property of business if the debt amount is not cleared. On the other hand, K (2012) proposed that when assets get liquidated then the business pays the debt first. The business can use equity funds that is owners equity and the debt funds that are liabilities in order to buy assets. Apart from that, McEntire (2012) mentioned that liabilities can be measured at fair value. On the other hand, the present value method can be used for measuring liabilities that can help in knowing whether the company is in position to pay liability or not. Moreover, the company can use: The quoted price relating to identical liability when it is traded as asset A quoted price for alike liabilities Therefore, above techniques can be used in the absence of market relating to liability. Thus, company can be able to measure their liabilities that need to be cleared in due time. Therefore, it can be considered that measuring liabilities clear understanding of accounting so that right liabilities can be known and calculated for paying it to the banks or suppliers. On the other hand, the total liabilities can be measured by adding all the short term liabilities and long term liabilities and also if there is any off balance sheet liabilities (Peasnell, 2013). Thus, business can be able to know how much still the company needs to pay in order to get rid of the liabilities burden. 2. Liabilities and issues in Measurement of Liabilities in Context of the Present IASB Framework According to the IASB framework, liability has been defined as the current obligation for an entity which has been generated from the historical events and the settlement of which is expected to lead an outflow of thee resources associated with economic advantages. Liabilities are presented in the balance sheet by categorizing into two segments: current and non-current. For example, trade payables, borrowings, tax creditor etc are included into liability section of the statement of financial position. It has been argued that there are some limitations of the IASB framework in measurement of liability. In order to determine the measurement technique for assets and liabilities, IASB standard has used the concept of valuation. However it has not been found to be reliable all the time. IASB framework suggests various methods for measuring assets and liabilities (Accaglobal.com, 2015). In order to define liability, IASB has considered the economic obligations of the company which can be identified as well as estimated according to the generally accepted accounting principles. However, IASB had not included the fact that certain deferred credits which are not obligations for the organization but must be recognized as well as measured as liability according to GAAP (Baltazar, 2012). It has been argued that the conceptual framework proposed by IASB focuses on the fair value measurement of the assets and liabilities. In fact, it has been observed that, this framework has not been able to clearly address the estimation beyond the description of the practice. The conceptual framework of IASB has several problems associated with the measurement of liabilities which is found to be ineffective in measuring the non-financial liabilities. It has been observed that the initial estimation of the liabilities which resulted from the transaction or past events which are not responsible for generation of revenue is complicated and it is subject to the significant error regarding measurement. For example, in case of employee benefits liabilities, provisions, derivatives and yet it will not include an item of deferred expenditure of deferred income. Additionally, when a liability is subject to the measurement uncertainty, the potential for error in the measurement will significa ntly affect the estimated revenue for a specific period (Fasb.org, 2001). It has been observed that the measurement technique will potentially affect the day one estimation and the measurement over the period of reporting when the liability is settled. It has been found that the IASB is focusing on the potential of this type of errors in measurement for overstating the day one revenue. However, it is not concerned about the overstatement of the subsequent revenue which implies a conservative bias in the measurement technique proposed by IASB. Additionally, IASB significantly ignores the inherent risk associated with the litigation liability and it represents the liability as if the flow of resource in future was certain and it will not reflect the economic burden presented with the aid of litigation liability. Thus, it will not be a reliable representation of liability (McGregor, 2013). 3. Categorization Treatment of Liabilities in Annual Report of Telstra Telstra has adopted AASB 2012-2 in order to offset the financial asset and liabilities. The company has assessed the new disclosure requirements according to the AASB 2012-2 as well as it added the additional disclosures in the financial report(Nobes and Parker, 2012). The treatment of different components of liability is discussed in this section. Trade and Other Payables In case of Telstra, trade and other payables including accruals are recorded as the current liability when the company requires paying in future due to purchase of service or assets. Amortized cost is considered in this case (Telstra.ice4.interactiveinvestor.com.au, 2015). Provisions In case of Telstra provisions are recognized when the following conditions are fulfilled: The company has an existing legal or constructive obligation for sacrificing the economic benefits in future due to past transactions. The probability of sacrificing economic benefits in future Reliable estimation of the obligation (Telstra.ice4.interactiveinvestor.com.au, 2015). Employee benefits The liabilities relating to employee benefits are held by Telstra regarding salary, wage, annual leave and other benefits at the nominal amount. It is calculated on the basis of expected rate of remuneration on the current date of settlement and it included the associated cost. The present values are calculated by using the government security rates within the due dates and similar to those of Telstras liability. The management judgment is applied in estimation of the long service leave provision (Telstra.ice4.interactiveinvestor.com.au, 2015). Workers Compensation Telstra is responsible for insuring the liabilities of the workers compensation. The company has a provision for this liability and it is estimated at the present value on the basis of the actuarial review of the liabilities. In this situation, review will include the assessment of the actual accidents as well as estimation of the claims which has been incurred but not reported. The Australian government bond rate (10 years) is considered for the estimating the present value along with the risk associated with the liability. It has been observed that there are some controlled entities which are not self insured. However, it pays annual premium to the insurance companies for the workers of Telstra as compensation liability. Redundancy and Restructuring Costs From the annual report of Telstra, it has been found that it recognizes a provision for the redundancy cost when a detailed formal plan for the redundancies has been developed. Additionally, it has been observed that a valid expectation has been developed that the redundancy will be undertaken with respect to the employees who will be affected. Telstra has recognized a provision for the restructuring cost when a formal as well as detailed plan s developed and approved (Telstra.ice4.interactiveinvestor.com.au, 2015). Additionally, when the valid expectation is raised from the people for who the restructuring activities will be carried out. Borrowings It has been found that the borrowings are consisted of the non-current liabilities except for those which has maturity period less than 12 months from the date of reporting. In Telstra, the annual report has demonstrated that the borrowing costs are directly associated with the cost of the production, construction or acquisition of the asset. The other cost associated with borrowings is included in the income statement as expenditure. In Telstra, borrowings are initially recognized on the date of trading and the company makes a provision for that instrument. On the other hand, Telstra derecognize its borrowing when the contractual liabilities are expired or cancelled (Nobes and Parker, 2012). The company has segmented borrowings into two major categories and these two categories are discussed below: Borrowings in a Designated Hedging Relationship The offshore borrowings of Telstra which are designated as the hedged item are estimated in terms of cash flow hedges or fair value. The accounting treatment is determined on the basis of the hedging technique. Initially the borrowings will be considered at its fair value if it has adopted fair value hedging technique. The carrying amount of borrowing in Telstra in fair value hedges are adjusted for the movement of fair value which will be attributed to the risk of hedging. It has been found that the Fair value will be estimated on the basis of the valuation methodologies which utilize information from the observable market (Telstra.ice4.interactiveinvestor.com.au, 2015). When the borrowings are estimated in terms of cash flow hedges are initially recognized at the fair value plus the cost of transaction which is directly associated with borrowing. It has been found that in Telstra the borrowing is subsequently undertaken at the cost of amortization and it will be converted into the applicable spot rate as on the date of reporting. Borrowings not in a Designated Hedging Relationship Domestic loans, Telstra bonds and offshore loans are not included in the borrowings in the designated hedging relationship. In Telstra, all these instruments will be initially recognized in the fair value plus the additional cost of transaction which is directly associated to the issue of the instruments. Additionally these instruments are estimated at the amortized cost. It has been observed that the difference between the final amounts paid for discharging the borrowing and initial amount of the borrowing is recognized in the statement of comprehensive income by utilizing the effective interest method over the entire period of borrowing (Telstra.ice4.interactiveinvestor.com.au, 2015). Tax payable and Deferred Tax Liability Current tax payable and deferred tax liability are the two components of liability in the balance sheet of Telstra. It has been found that the current tax is estimated in the accounting profit after allowing for the non-taxable as well as the non-deductable items which is on the basis of the amount anticipated to be paid to the tax authorities on the basis of the taxable profit for that period (Warren, Reeve and Duchac, 2007). On the other hand, the deferred tax will be estimated at the tax rate which is expected to be applied at the period when the asset will be realized as well as the liability will be settled. Both the deferred tax and the current tax are estimated by utilizing the tax rate which has been enacted on the date of reporting. The deferred tax liabilities will be offset against the deferred tax asset of Telstra (Telstra.ice4.interactiveinvestor.com.au, 2015). Contingent Liabilities Contingent liability relates to the liability of adequate risk which does not qualified to be recognized as a liability or a liability whose presence will be corroborated only by wither the occurrence or non-occurrence of the future events which are uncertain and cannot be completely controlled by Telstra (Warren, Reeve and Duchac, 2007). Additionally, from the annual report of Telstra, it has been found that the term contingency liability is utilized for the liabilities which fail to satisfy the recognition criteria of recognition. First of all, it is needed to be determined whether the obligation should be considered as a liability of contingent liability. 4. Relationship between the Measurement of Liabilities and Decision The measurement of liabilities has significant impact on the decision making of the company (Reeve, Warren and Duchac, 2007). In case of Telstra, the treatment and measurement of liabilities are discussed in the above section. It has been found that the trade and other payables are recorded at the amortized cost. It has been found that it will influence the purchasing decision of asset and service. The provisions are measured in Telstra in three different terms. In case of employee benefits, Telstra has decided to offer long service leave of 3 months or more in case of the employees who has served the organization for ten years or more. It will be included in the employee benefit provision of the organization. In order to calculate the present values, Telstra has decided to use the rate of government bonds having similar liabilities. Management judgment is applied in estimation of the factors for calculating the permitted long service leave. The weighted average projected remuneratio n increment and the discount rate is considered for this purpose. In case of measurement of borrowing, fair value technique has been adopted by Telstra. It has been found that the future value is calculated with the aid of discounted future cash flow by utilization of a suitable market based yield curve and fit for the borrowing cost of Telstra (Reeve, Warren and Duchac, 2007). Conclusion This paper has provided an insight to the liability and its measurement techniques according to the IASB conceptual framework. First of liability is defied and the treatment of liabilities is discussed in the essay. Additionally, this paper has identified the relationship between the measurement of liability and decision of business entity. In order to do this Telstra has been chosen and the treatment of liability is discussed in this paper. The limitations of measurement of liability by application of IASB conceptual framework has been discussed in this paper. It has been found that the estimation of liability has a significant association with the decision of the business entity. References Baltazar, E. (2012). International GAAP 2012. Chichester, West Sussex, U.K.: John Wiley Sons. Henry, E., Holzmann, O. (2012). Offsetting of assets and liabilities. J. Corp. Acct. Fin., 23(4), 65-69. doi:10.1002/jcaf.21772 Huian, M. (2012). Accounting for Financial Assets and Financial Liabilities According to IFRS 9. Annals Of The Alexandru Ioan Cuza University - Economics, 59(1). doi:10.2478/v10316-012-0002-0 K, S. (2012). Time Value of Money and Fair Value Accounting. London: Global Professional Publishing Ltd. Lopez-Espinosa, G., Maddocks, J., Polo-Garrido, F. (2009). Equity-Liabilities Distinction: The case for Co-operatives. Journal Of International Financial Management Accounting, 20(3), 274-306. doi:10.1111/j.1467-646x.2009.01033.x McEntire, D. (2012). Understanding and reducing vulnerability: from the approach of liabilities and capabilities. Disaster Prevention And Management, 21(2), 206-225. doi:10.1108/09653561211220007 Moerman, L., van der Laan, S. (2011). Accounting for long-tail asbestos liabilities: Metaphor and meaning. Accounting Forum, 35(1), 11-18. doi:10.1016/j.accfor.2011.01.002 Peasnell, K. (2013). Discussion of Financial reporting for employee stock options: liabilities or equityÃâà . Rev Account Stud, 18(3), 683-691. doi:10.1007/s11142-013-9236-9 Accaglobal.com, (2015).Conceptual Framework | ACCA Qualification | Students | ACCA Global. [online] Accaglobal.com. Available at: https://www.accaglobal.com/in/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/iasb-conceptual-framework-financial-reporting.html [Accessed 28 Jan. 2015]. Baltazar, E. (2012).International GAAP 2012. Chichester, West Sussex, U.K.: John Wiley Sons. Fasb.org, (2001).Understanding the Issues - The Case for Initially Measuring Liabilities at Fair Value. [online] Available at: https://www.fasb.org/cs/ContentServer?c=Document_Cpagename=FASB%2FDocument_C%2FDocumentPagecid=1218220179006 [Accessed 28 Jan. 2015]. IFRS Foundation, (2014).A Review of the Conceptual Framework for Financial Reporting. IFRS Foundation. McGregor, W. (2013).Liabilities the neglected element: a conceptual analysis of the financial reporting of liabilities. AASB Occasional Paper No. 1. Australian Accounting Standards Board. Nobes, C. and Parker, R. (2012).Comparative international accounting. Harlow, England: Pearson. Reeve, J., Warren, C. and Duchac, J. (2007).Principles of accounting. Mason, OH: Thomson/South-Western. Telstra.ice4.interactiveinvestor.com.au, (2015).Telstra Annual Report 2014. [online] Available at: https://telstra.ice4.interactiveinvestor.com.au/Telstra1401/AnnualReport2014/EN/body.aspx?z=2p=14v=2pgl=uid= [Accessed 28 Jan. 2015]. Telstra2014ar.interactiveinvestorreports.com, (2015).Home - Telstra Annual Report 2014. [online] Available at: https://telstra2014ar.interactiveinvestorreports.com/ [Accessed 28 Jan. 2015]. Warren, C., Reeve, J. and Duchac, J. (2007).Accounting. Mason, OH: Thomson/South-Western.
Subscribe to:
Posts (Atom)