What kind of Image of Roman Society do we perceive from the story of the Sabine Women Essay Example

Executive Orders essays

Official Orders papers Requests Issued by President Bill Clinton Official Orders are authentic records, Executive numbered sequentially, through which the President of the United States deals with the tasks of the Federal Government. Some Executive Orders in the past have made new commissions, boards, teams and panels; gave and dispensed bonds; approved license issuance; and so forth. 40 Executive Orders gave by President Clinton 1. 2000-12-23 Executive Orders on Puerto Ricos Status 2. 2000-12-23 Executive Orders on Adjustments of Certain Rates of Pay 3. 2000-12-07 Executive Order 13180 on Air Traffic Performance 4. 2000-12-07 Executive Order 13279 on Americas Nuclear Weapons Workers 5. 2000-12-04 Executive Order 13178 on Northwestern Hawaiian Islands Coral 6. 2000-12-04 Executive Order 13177 on Use of Offsets in Defense Trade 7. 2000-12-20 Executive Order on Protecting the Privacy of Protected Health 8. 2000-11-06 Executive Order 13175 on Indian Tribal Governments 9. 2000-10-06 Executive Order 13170 on Disadvantaged Business 10. 2000-10-06 Executive Order 13169 on Small Business Exporters 11. 2000-11-27 Executive Order 13176 on Facilitation of Presidential Transition 12. 2000-10-27 Executive Order 13174 on Economic Change in the New Economy 13. 2000-10-25 Executive Order 13172 on the Role of the National Task Force 14. 2000-10-25 Executive Order 13173 on the Central San Joaquin Valley 15. 2000-10-12 Executive Order 13171 on Hispanic Employment 16. 2000-09-22 Executive Order 13168 on Tobacco Production 17. 2000-09-15 Executive Order 13167 on Amendment to Executive Order 13147 18. 2000-08-11 Executive Order 13166 on Limited English Proficiency Services 19. 2000-08-09 Executive Order 13165 on White House Task Force on Drug Use 20. 2000-07-26 Executive Order 13164-Extrablishing Reasonable Accommodations 21. 2000-07-26 Executive Order 13163 on Employing People with Disabil... <!

The role of a Vitamin A

The role of a Vitamin A Vitamin A in Bone Metabolism Home›Science Posts›Vitamin A in Bone Metabolism Science PostsVitamin A is essential for many vital processes in the human body. They include haematopoiesis, bone development, bone metabolism, immunocompetence, embryo development and maintenance of epithelia tissue. The two types of vitamin A present in the body sustains the above processes. Vitamin A is found in two forms in the human body. The first type is called retinol. This type of Vitamin A is obtained from animal foodstuff sources. This type of vitamin is a soluble fat (Ball, 2004).Retinol is a highly unstable vitamin because of the instability of the unpolluted alcohol group in its structure, this type of vitamin is found in the body tissues in the form a reduced vitamin called retinyl ester. This type of vitamin can also be produced commercially and are administered in the form of esters such as palmitate or retinyl acetate (Groper S et al, 2009).The second types of vitamin A are the caroten es. Examples of carotenes include xanthophylls and beta- Cryptoxanthinallin. Cryptoxathinallins vitamins have beta ionone rings not found in any other Carotenoids like, the gamma- carotene, beta â€"carotene, and the alpha- carotene. Omnivores and Herbivores possess’ enzymes that are required in converting the above compounds into retinal. (Stipanuk, 2006)Free retinol can transverse the bi lipid layer of the biological membranesInterfering with the function and structure of the membrane .The ‘intracellular retinol-protein complex’ is the most active type of retinol metabolically. Protein esterification and binding stops the interference action of free retinol on the function and structure of the Membrane .Protein binding and esterification also shields retinoid from decomposing and processing what is not wanted. For Metabolism to occur in the osteoblasts cells of the bone, the following processes take place. The ingested carotenoids and retinyl esters are integrated into the va ried micelles in the bones and enzymes then hydrolyze the retinal esters. (Ball, 2004).The action of vitamin A in the metabolism of the bone occurs through nuclear receptors by regulating the gene targeted, expressions and by regulating the intra cellular transport of Vitamin A through the cellular retinol binding protein complex (CRPB-1). Vitamin A plays a regulatory role in the metabolism bone although the regulatory mechanisms have not been fully deciphered (Groper S. et al, 2009).All-trans retinoic acids and all retinols of the bone stimulate resorption in the bone through direct action on osteoclasts: the cells involved in the resorption process of the bone. Vitamin A is very important for the metabolism of the bone, which occurs through its association with osteoblasts, which are the cells that form bones and osteoclasts (Stipanuk, 2006).An insufficiency in vitamin A in the body leads to excesses in bone resorption by the cells that form bones and also results in the degradati on  and weakening of the of the bone. Excesses of vitamin A is in the body, inhibits osteoblasts formation and Stimulates osteoclasts formation hence lowering the bone mineral concentration and rising the risk of bone Fracture (Ball,2004).Vitamin A is also helps in the distribution of iron in the body. Retinoic acid also acts as an inducer of osteocalcin, Matrix Glycol Proteins and bone morphogenetic protein all essential in the process of bone formation. (Gropper S, et al., 2008). .In conclusion, Vitamin A is very essential in bone metabolism, because it influences the processes that cause either bone formation or bone resorption.

`` It Was Not Death, For I Stood Up, By Emily Dickinson

â€Å"Mental Illness in Literature: How mental illness can be detected in mediums such as written literature, letters, and medical history; with a specific focus on Emily Dickinson’s link of mental illness to reclusiveness within her works titled â€Å"It was not Death, for I stood up,† â€Å"After great pain, a Formal feeling comes,† â€Å"I dwell in Possibility,† â€Å"My Life had stood—a Loaded Gun,† and â€Å"Tell all the Truth but tell it slant†.† Emily Dickinson is one of the most influential female poets of the 19th century. Born in Amherst, Massachusetts in 1830, Dickinson began her life as a normal child. Growing up, Dickinson had more opportunities than most women of the 19th century; being able to attend the all-female Amherst Academy, as well as Mount†¦show more content†¦Theodora Ward, a transcriber and analyst of Dickinson’s letters, describes the letters and poems to take on â€Å"acute sensitivity.† (Ward) Emily Dickinson did not reach her full potential as a poet until the 1860’s. Before her thirtieth birthday is when Emily Dickinson decided to never leave her home again. The decision, stated by Theodora Ward, was â€Å"clearly reflected in the letters after 1860† (Ward). Emily Dickinson’s poem My Life Had Stood – A Loaded Gun was written circa 1862, just two years after her decision to never leave her home again. This poem incorporates the theme of death; but it a different context. Dickinson does not refer to death as the powerful main focus, but moreover the ability to die. In the second stanza, the focus shifts from a gun as the main subject of the poem to Dickinson using the term â€Å"We† to become the voice and guardian of the master. The gun serves as a symbol for the relationship between life and death, and while the gun can outlive its master; it really never lives at all without the power to die. If Dickinson spoke about death in this cont ext, could she be in a manic depression in which she cares no longer to live? (Ward) Emily Dickinson was healthy most of her life. When she was younger, she displayed symptoms of having tuberculosis. Her father, Edward Dickinson, was very afraid of the disease and had her treated immediately. Other than the tuberculosisShow MoreRelatedContributions Of Emily Dickinson1045 Words   |  5 Pagesideas to flow. When alone an individual can be with their thoughts, dreams and hopes. Emily Dickinson spent years in solitude and confinement which allowed her creative juices to progress. Overtime, her ideas began appearing on paper as magnificent poems. Love, death, life, hope, weapons, birds, bees, flowers, and gardens are all themes used by Emily Dickinson in her poetry. It is unbelievably stunning that Dickinson gives off such beautiful imagery for someone who rarely left the house. She has connectedRead More A Comparison of the Poetry of Emily Dickinson and Robert Frost1062 Words   |  5 PagesThe Poetry of Emily Dickinson and Robert Frost The poetry of Emily Dickinson and Robert Frost contains similar themes and ideas. Both poets attempt to romanticize nature and both speak of death and loneliness. Although they were more than fifty years apart, these two seem to be kindred spirits, poetically speaking. Both focus on the power of nature, death, and loneliness. The main way in which these two differ is in their differing use of tone. The power of nature is a recurring themeRead MoreAnalysis Of Emily Dickinson s Poem My Life Had Stood- A Loaded Gun 993 Words   |  4 PagesEmily Dickinson is a very famous and accomplished poet with over 1700 published poems. Several of her poems are similar in theme, and also similar in bringing out human emotions that we humans usually try to avoid. The common theme in most of Dickinson s poems is the wonders of nature, and the identity of self, as well as death and life. The five poems with the common theme of death are: â€Å"My Life had Stood- A Loaded Gun†, â€Å"I Heard A Fly Buzz- When I Died†, â€Å"Behind Me Dips- Eternity†, â€Å"Because IRead MoreAnalysis Of The Letters Behind The Locked Box By Emily Dickinson1571 Words   |  7 PagesLetters Behind the Locked Box - Emily Dickinson â€Å"If I read a book and it makes by whole body so cold no fire can ever warm me, I know that is poetry† (Emily Dickinson). This effect that Emily is referring to is the impact her writing has on her readers. Her life from beginning to end is one that is a bit mysterious, however it clearly reveals more detail as one becomes more familiar with her writing in accordance with her lifetime. Emily was an amazing poet that was purely honest and bona fideRead MoreEmotion in Emily Dickinsons â€Å"My Life had stood – a Loaded Gun†1109 Words   |  5 PagesThis poem was written by American poet, Emily Dickinson, who was born in the 1800. This was the period where art was based on emotion; the â€Å"Romantic Period†. She was also born in the Victorian Era, where women had to be shackled to their pedestals and most had to be married by age eighteen. They were not allowed to vote, or earn money. This information should help the reader better understand the poem. When writing the poem â€Å"My Life had stood—a Loaded Gun† Dickinson thought of what format to useRead MoreSymbolism in Emily Dickinson’s Poetry918 Words   |  4 PagesSymbolism in Emily Dickinson’s Poetry Kevin Hardy Jr. English 215 Dr. Maxwell Poems have many different interpretations, but let it be known that different people could see poems in many different ways. In Emily Dickinson’s poetry, she uses interpretations that refer back to mortality because of her past experiences throughout life that influenced her to write. But, there are other hidden facts that you would be able to see Dickinson’s poems, she uses symbolism of immortality, death, sorrow andRead MoreEssay about Emily dickinson1145 Words   |  5 Pages Emily Dickinson’s poetry powerfully indicates values of society of the time. It does this through its conciseness, its simplicity and its control. Indications of society’s values are seen in many of Dickinsons poems, but they are especially noticeable in ‘It was not Death’, and ‘Because I could not stop for Death’. In Dickinson’s poem ‘It was not Death’, she demonstrates how restricting and stereotyping society can be on an individual , and how society values the conformity of the whole communityRead MoreDeath And Love : Emily Dickinson1679 Words   |  7 PagesEmily Dickinson, born in a puritan and religious family in the town of Amherst, Massachusetts, is known to be one of the greatest poets of all time. However, she is characterized because she seldom left her home and had few visitors. By 1860, Dickinson lived in almost complete isolation, and yet the few people to ever have contact with her were a huge influence on her poetry. Grief, was Dickinson’s primary companion, especially during her writing period, which some scholars attribute as the timeRead MoreDickinson’S Infatuation With Death.Emily Dickinson Is Well-Known1363 Words   |  6 Pages Dickinson’s Infatuation with Death Emily Dickinson is well-known due to the fact that she uses an immense amount of death in her poetry; she is also known as being reclusive and death-obsessed. Although other poets don’t typically use large amounts of death in his or her own poetry, Dickinson decided to take her own path in order to get her point across; meanwhile, some found her obsession with death rather disturbing. On the other hand, death could be interpreted through variousRead MoreWalt Whitman and Emily Dickinson808 Words   |  4 PagesWhitman and Emily Dickinson both had different and similar views, which influenced how they wrote their poetry. Their social context, life experiences, and gender are reflected in their poetry. Emily Dickinson focused a lot on death and her struggles of being a woman during her time. Her poems often described the inner state of mind. Waltman attempted to combine universal themes with individual feelings and experiences, such as his personal experiences with the Civil War. Whitman and Dickinson are two

The Effects Of Crime And Mental Illness - 1245 Words

Typically, mental conditions affect the cognitive and emotional aspects of a person. Thus, people with mental illness face a high risk of engaging in criminalized behaviors. Many pieces of research show that the US has the largest number of its citizens in prison with severe mental illness. This essay will analyze how crime and mental illness is a crisis in America that has fundamentally been avoided over the years that have seen the decline in institutions that were previously designed to help this population. According to studies, the United States has more than 2.2 million people in prisons and jails, and many of them have mild to severe mental conditions. According to Nicholas and Bryant, (2010), a survey of inmates in five different†¦show more content†¦Only one in every six inmates in jail and one in every three prisoners with mental illness get access to psychiatric treatment (James Glaze, 2006). There is no debate; the American prison system has become a de facto of mental health system. Notably, mental health care in American prisons started to get out of hand with closing the states sanatorium in the US (Lyons, 1984). There were about 558, 000 mental patients in states’ mental hospitals in 1955 (Nicholas Bryant, 2010). However, by the end of 1994, the states had closed down programs for about 87% of its patients. There were only about 72, 000 mental patients in the states mental hospitals (Nicholas Bryant, 2010). The fate of the discharged psychiatric patients was forgotten and little concern, if at all any, was given on follow-up programs. Consequent, the statistics on mentally ill individuals in jails and prisons have ever since been on the rise since the 1990s. Currently, there are many people with mental conditions in jails in the US than ever before. The impact of government on access to mental health care while in prison is limited (Paulson, 2012). Most states have inadequate systems for handling prisoners with a mental condition. Not to mention in adequate resources to help them once they are released. According to the Bureau of Justice, 2013, four in every ten inmates released from prison are prone to re-arrest within the first three years. The

Const. law Free Essays

Kenya has developed a raft of enter terrorism measures which in the past were encapsulated in different legislation such as the penal code (cap. 63). The measures range from legislative and institutional measures which spawns the domestic, regional and international levels. We will write a custom essay sample on Const. law or any similar topic only for you Order Now Despite the presence of these measures, the threat of terror persists. Key to all civil liberties is to point out our human rights which are not Just for law-abiding citizens and the best among the Hawaiian but also for the worst among us, including those convicted of heinous crimes or those on trial for horrendous acts of terrorism. The paper seeks to enlighten on that there is delicate balance that is depicted when enacting and enforcing a legislation which may have a great impact on the civil liberties on a people and how this delicate balance may be achieved. My view is that the law will often tend to overlap with the civil liberties of the individual in the society whether the perpetrator or not, the strategy that should be employed is to what extent to these civil liberties have to be limited and which of these civil liberties that can be limited. These acts of terror thrive in the freedom of democracies: the redeem of association, expression and movement enjoyed in a liberal democracy are conducive to the planning and execution of acts of gross violence, designed to destabilize or destroy State structures, and to advance particular ideological ends. A delicate balance may be less in evidence than fervor for erosion of civil liberties in response to perceived crises. In the past years, unlawful detention was rampant mostly affecting Somali refugees who were detained in Kenya without any charger . The recent piece of legislations has wrought up complains mostly from the Muslims ND the human rights activist who have given arguments depicting deprivation of fundamental freedoms and violation of the constitution. Some of these civil liberties that are affected are privacy, expression, media, security, conscience, religion, belief, opinion, ownership and access to property. The Act seeks to give reasons why these liberties are restricted but the question arises as to the actual implementation: that the law enforcers will not in any way be biased. How to cite Const. law, Papers

Paperweight Review Essay Example

Paperweight Review Paper Essay on Paperweight A stunning collection of journalistic opus Stephen Fry Paperweight, was released in Russia in the years since 17 later than has been made, but that has not lost of its appeal. Content covers essays, reviews, articles, as well as a play written by a student, which makes it possible to look at our world through the eyes of Mr. Frys. While remaining within the magazine format and eight words (formerly imposed on him Telegraph ), Fry covers virtually all topics from why I do not have sex, and ending with the Review of the autobiography Kasparov. In radio transcripts, which went on the Bi-bi-si, we are introduced to an elderly professor of philology Trefusizom. Through the essay, he reflects his view of the world not always satisfied, sometimes ironic, but doubtless shares the optimism. These essays are particularly well allow us to understand for themselves moral and ethical code of Frys. We will write a custom essay sample on Paperweight Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Paperweight Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Paperweight Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Steven (after two hundred pages of his judgments are so close that one is communication flows in a more informal setting) laughs at the British, remaining wherein the true patriot and gentleman; condemns obscurantism and ignorance; celebrates freedom of thought; and wants to make the world a kinder, more polite and tolerant. Yes, hes damn good! In this book, Fry appears to us not as Jeeves and Kingdoma, Adrian Healy and Ted Wallace, in this book it is a living person, with feelings, opinions, thoughts, ideas. Sleek, smart, kind, endowed with inner freedom. Even negative about something responding he does so politely and subtly that most want to be a little bit better, and above all the ignorance that surrounds us.

Social Worker Within The Welsh Context Social Work Essay Essays

Social Worker Within The Welsh Context Social Work Essay Essays Social Worker Within The Welsh Context Social Work Essay Paper Social Worker Within The Welsh Context Social Work Essay Paper Social work is a profession established to advance and procure the well-being of households, kids, grownups and the environing communities. Social work in Wales is regulated under the counsel and statute law of the Care council for Wales. This counsel is governed by a codification of pattern which all Social workers are to adhere excessively. Anyone taking to utilize the rubric social worker is required to be registered with the attention council for Wales, or any other council for other states within the UK. The Care council for Wales provinces that the intent of the codification is to set out the behavior that is expected of societal attention workers and to inform service users and the populace about the criterions of behavior they can anticipate . ( WAG, 2012:5 ) These guidelines allow all societal workers to hold a clear apprehension of their function and what is expected of them. The purpose of this assignment is to discourse the function and undertaking of the Social worker, efficaciously demoing an apprehension of ethical issues, and anti-oppressive pattern within Welsh context. The function of the Social worker is frequently formed by the demands of the single service user or household. Social workers play a prima function in supplying safety and protection to grownups and kids. However the function will at times have to be adapted in order to to the full run into the single service users demands. Some functions carried out by the Social worker could perchance include being a counselor, advocator, social worker, director of attention, a individual of societal control and being able to work efficaciously as portion of a mulit-disciplinary squad. Each of these functions will necessitate a figure of different accomplishments, Such as being an effectual communicator, holding the ability to recognize and see diverseness, and do effectual hazard appraisals. The societal worker demands to be able to esteem the service user irrespective of their grounds for asking a societal worker. Parallel with these the Social worker will necessitate to hold values and esteem f or ethnicity, gender, category, civilization, faith, age, gender or ability. In making all of these societal workers have a figure of Acts and Laws in which they must obey, such as All Wales Framework for the Assessment of Children in demand etc. . The Laws are ordinances which enable the societal worker to transport out their function and undertakings in a positive manner leting for authorization, alteration, and anti-oppressive pattern and to undertake affairs of subjugation. The policies and statute law provide authorization for pattern. Alongside the function of the societal worker is the undertaking of the societal worker. The function of the societal worker may necessitate a broad assortment, in footings of the scope of undertakings necessitating to be carried out. Some of these undertakings could include back uping the parents/s to develop and heighten parenting accomplishments, back uping the service user to go financially dependent- in order for them to cut down the possibl e hazards of falling into poorness, and promoting and back uping the service user back to work and employment. This is merely to call a few of many undertakings carried out within the function of a societal worker. Social workers are to pattern anti-oppressive pattern whilst working with service users, this is intended to enable them to decide any jobs and overcome barriers being faced by the service user. Dominelli. ( 2002 ) states that Anti-oppressive pattern seeks to extinguish subjugation within professional pattern every bit good as contribute to its obliteration within the broader society ( :83 ) Dominelli ( 2002 ) so goes on to propose that being clear about their rules, value base and ethical orientation will assist single practicians in the decision-making procedure where and how they will direct their work ( :84 ) In maintaining with clear rules and ethical issues and taking into history the codification of moralss as set by BASW which states that, ( 2012 ) Respect for human self-respect, and for single and cultural diverseness Value for every human being, their beliefs, ends, penchants and demands . One of the rules that is of import in esteeming a service users demands and righ ts is that societal workers within Wales implement the usage of the Welsh Language Act 1993 this is one illustration of where Torahs between England and Wales are perceptibly different in societal work. In co-occuring with this Act, the Welsh Language is proposed to hold equal position. Whilst distinguishing ethical issues, it became evident that a service user has a right to make up ones mind what linguistic communication their societal worker uses, hence, as stated by Davies ( 1994 ) Principles for anti-oppressive pattern in Cymrus: 1. A service user has the right to take which linguistic communication to utilize with a worker ; 2. Language is more than a agency of communicating: it is an indispensable portion of a individual s individuality ; 3. Peoples are able to show themselves more efficaciously and comfortably in their linguistic communication of pick ; 4. Good pattern agencies offering users existent linguistic communication pick ; 5. A comprehensive and choice service in Wales means a bilingual service . ( :60 ) Refusing this service can be recognised as a manner of suppressing an person. This assignment has discussed and researched some of the countries of societal work, such as the function and undertaking of the societal worker. It became evident that the function of the societal worker and the country in which they pattern will supply the lineation of the undertakings they will be required to transport out. There is a great importance of values, and the demand to adhere the policies and ordinances is clearly paramount in all countries and pattern of societal work. The assignment has so gone on to place the difference in ordinances and policies within Wales and England, and the importance of anti-oppressive pattern, Likewise recognizing the rights of the service user, and the demand to esteem these rights. Finally the assignment went onto show an apprehension of the demand to be cognizant of ethical pattern.

Free sample - The Growing Power of the Peoples Republic of China. translation missing

The Growing Power of the Peoples Republic of China. The Growing Power of the People's Republic of ChinaChina is a country located in East Asia. This country is considered one of the worlds oldest continuous civilizations with approximately four thousand years of history. The country’s rapid growth is largely attributed to a change in economic policies in the 1950’s which transformed the country into a technology based economy. China is actually the second largest economy in the world after the U.S and the world’s fastest growing major economy. The country’s population stands at 1,340,610,000 (Phang 20). This large population provides a good market for the country’s industrial products. The large population also ensures availability of manpower for the country’s military as well as labor for the industrial sector. Out of this population, 26% is urban. The presence of large rivers and arable land ensures adequate agricultural products to feed the high population. Principal rivers in the country include Yangtze, Huang He (yellow river), Amur, Pearl, and Mekong (Phang 22). The population of china is largely made of the Han ethnic group. The country’s large size has ensured availability of large agricultural fields. The climate is quite conducive for agricultural activities (Phang 25). The country is actually the world’s largest producer of rice. Other agricultural products produced in large quantities in the country are: cotton, wheat, maize, tobacco, soybeans, and peanuts. The country is also rich in mineral resources. Its renowned for the production of coal, crude oil, antimony, tungsten and other mineral resources. This ensures availability of foreign income to develop the country’s infrastructure (Henley 100). The country’s decision to loosen restrictions on private businesses ensured their growth hence contributing to the rapid economic growth of the country. Opening the door for foreign investment ensured the creation of numerous factories and other production centers hence the creation of jobs (Henley 105). Foreign investment also facilitated technology transfers and increased exports thereby contributing to economic growth. A research carried out recently by IMF concluded that increased worker efficiency has played a big role in the growth of the country. The report compiled by the researchers indicate that this efficiency led to high productivity gains which accounted for nearly 42% of the country’s growth in the 1990’s (Henley 106). The availability of cheap labor for the country’s industrial sector has ensured low production cost hence making products from the country very competitive in the international market (Henley 111). This availability is largely because of the high population in the country. As a result of this, manufactured products constitute a very large share of the country’s trade. Appreciation of the Yuan has also played a very big role in the development of the country. This appreciation has caused very favorable exchange rate against the dollar. China pegs its currency against the dollar but this is expected to change owing to the improvement of the country’s economy and the weakening of the dollar. The country is expected to do away with the peg system after the G- 20 summit (Henley 112). This step is expected to be accompanied by a further increase in the value of the currency. This increase is expected to spur more economic growth in the country. Conversely, this appreci ation is expected to affect negatively the economies of Chinese neighbors such as south Korea which happens to be China’s major trade partner (Henley 112). The country continues to receive aid from other countries despite its blossoming economy. for instance, the Australian government through the Australian Agency for International Development (AusAID) has provided support for china for the last thirty years. This body supports many development projects in china and also provides the required expertise (Chen 55). This helps china make up for deficiencies hence ensuring adequate resources for development. The country has formed a program called â€Å" China country program strategy†. This is a program that focuses on supporting the country’s development as well as reform agenda via targeted policy management, high level capacity building as well as partnerships in the economic key sectors. Alliances have therefore played a key role in helping the country realize its development goals (Chen 56). The country’s tourism sector has also played an important role in the country’s development. This sector is one of the fastest growing industries in the country’s national economy. Revenue from the industry reached about USD 67.3 billion in 2002, contributing about 5.44% of the GDP. In 2003, the number of tourists reached about 91.66 million. This placed the country among the world’s top five countries as far as revenue from this industry is concerned (Chen 58). China’s high regard for science and technology has seen a high priority awarded to modernization of the same. The country’s leaders have actually been described by many scholars as technocrats. There is a very good political will to advance the field. This has ensured a state of the art production systems in the industries thereby ensuring efficiency (Chen 59). Works cited Chen, B. â€Å"Determinants of Economic Growth in China: Private enterprise, Education and Openness†. China Economic Review (Elsevier Science, 2010 Henley, J. etal. â€Å" Foreign Direct Investment in China: Recent Trends and Current Policy Issues†. The World Economy (Blackwell Synergy, 2010 Phang, S. China overtakes Japan as Worlds Second- Biggest Economy. London: Oxford University Press, 2010

The Role of Micro and Macro Factors In Business Decision Making Essay

The Role of Micro and Macro Factors In Business Decision Making - Essay Example This paper illustrates that economics enables firm’s in making the decision related to the production such as infrastructure and input cost, number of units, number of labor and their wages, and utility expenses, etc. are in a way to meet the market demand profitably. Additionally, the pricing decisions with profit margins are conducted on the basis of the competitive landscape of the business. All these plays defining a role in the future revenue stream for the business. Also, economics enables firm’s in making the decision-related to the production such as infrastructure and input cost, number of units, number of labor and their wages, and utility expenses, etc. are in a way to meet the market demand profitably. Additionally, the pricing decisions with profit margins are conducted on the basis of the competitive landscape of the business. All these are critical to maintaining the economic objective of achieving profitability for the firm. In addition to this, a manufa cturing concern like other businesses is also required to understand the macroeconomic factors. For example, government policies in the UK are attractive for local and international wind energy producers. These investments have the role in generating employment. The unemployment level and labor policy of the government will determine the cost of labor for the business (both skilled and unskilled). It also has an impact in determining the future demand for the business product. UK government has also lowered taxation to attract investors in the energy sector. In addition to these fiscal and monetary policy implications, GDP of the economy that determines the purchasing power of the people, etc. Also, the international trade regulations and policies of the country are also important to understand in case the input is imported from abroad or is to be exported to other countries. Hence, business economic play a guiding role in surviving and running and business successfully.

Economic trade Assignment Example | Topics and Well Written Essays - 500 words

Economic trade - Assignment Example Nations restrict international trade is the need to protect the infant domestic industries from unfair trade practices and ensure the newly developing industries grow in order to become competitive. The governments may impose quotas on imported products in certain industries and issue subsidies to the domestic industries in order to facilitate their growth and attain competitiveness in the international markets (Boudreaux, 2008, p 62). The nations also restrict international trade in order to safeguard the local jobs from ‘cheap labor abroad’ through supporting the establishment of domestic industries that will create jobs for the population. For instance, the US government has outlined initiatives that reward companies that create jobs for US industries rather than shipping jobs to least expensive manufacturing countries. The US motor industry is an example where the government has undertaken measures in order to ensure the firms establish manufacturing and assembly plants within the country borders in order to create jobs. The restrictions also shield downgrade of the domestic wages due to influx of cheap labor from the developing countries (Grimwade, 2006, p 72). According to Grimwade (2006), nations will restrict international trade if the national security is at stake (p 71). For instance, nations protect the national defense industries and associated industries such as oil industry. For instance, the US government has embarked on attaining fuel efficiency through investing in low emission and sustainable energy sources in order to stop reliance on imported oils. Boudreaux (2008) asserts that nations may restrict international trade in order to control their trade deficit through use of tariffs in order to control the volumes of imports in to the economy (p 58). Another reason why governments restrict international trade is to gain revenues from the high tariffs and taxes that are

Voice in Writing Essay -- Writing Write Education Papers

Voice in Writing There are many different forms and styles used in writing. Writing is a form of communication that is used to document and express ideas people have. Through the years as people grow and learn knew ways of writing, writing awareness of a person will evolve into a much higher level of thinking. From the first term paper a person writes in high school to the papers they hand in at the college level, the writing will have matured over the years. The authors of writing develop new and more sophisticated ways in expressing themselves through the words they use in writing. Throughout history writers have found ways in which they can achieve the goals of gaining the readers attention and keep them interested. A good form of literature doesn't just write out on paper by itself, much preparation and ideas need to be worked out before it is finished. An author can improve his or her writing by giving thought to different ways of expressing their writing. One way of improving their writing is b y using voice. Voice can offer writers different ways of explaining their thoughts. The voice the author gives to the writing is one of the most important ways writers can express what they want the reader to hear in the paper. There are many different styles of voice a author can choose from to use in his or her writing. Whether it is fiction or nonfiction, voice gives the reader a sense of who is talking. Voice can also be important in the explanation of the subject matter the author is trying to get across to the reader. By choosing a particular voice to explain a certain subject the reader may correspond better to that voice and understand what the writer is saying. The voice the author chooses should fit with the writing,... ...d in schools. This could be one explanation why so many students find them boring to read. Without voice there is no emotion shown by the writer about the subject presented. Without any voice in the writing, the reader can have a hard time finding the material interesting. In order to find it interesting the reader needs to find the subject interesting. Voice usually is not used in texts because the voice can influence the reader and not present just the facts. Voice can be a very important feature in writing. Voice can be used by writers to give their writing more meaning. Voice can have influence over the reader, which can make it useful for the writer. Voice can be represented in many ways and gives the writer different options of its usage. If a writer has not worked with voice before in his or her writing, it maybe to their advantage to experiment with it. Voice in Writing Essay -- Writing Write Education Papers Voice in Writing There are many different forms and styles used in writing. Writing is a form of communication that is used to document and express ideas people have. Through the years as people grow and learn knew ways of writing, writing awareness of a person will evolve into a much higher level of thinking. From the first term paper a person writes in high school to the papers they hand in at the college level, the writing will have matured over the years. The authors of writing develop new and more sophisticated ways in expressing themselves through the words they use in writing. Throughout history writers have found ways in which they can achieve the goals of gaining the readers attention and keep them interested. A good form of literature doesn't just write out on paper by itself, much preparation and ideas need to be worked out before it is finished. An author can improve his or her writing by giving thought to different ways of expressing their writing. One way of improving their writing is b y using voice. Voice can offer writers different ways of explaining their thoughts. The voice the author gives to the writing is one of the most important ways writers can express what they want the reader to hear in the paper. There are many different styles of voice a author can choose from to use in his or her writing. Whether it is fiction or nonfiction, voice gives the reader a sense of who is talking. Voice can also be important in the explanation of the subject matter the author is trying to get across to the reader. By choosing a particular voice to explain a certain subject the reader may correspond better to that voice and understand what the writer is saying. The voice the author chooses should fit with the writing,... ...d in schools. This could be one explanation why so many students find them boring to read. Without voice there is no emotion shown by the writer about the subject presented. Without any voice in the writing, the reader can have a hard time finding the material interesting. In order to find it interesting the reader needs to find the subject interesting. Voice usually is not used in texts because the voice can influence the reader and not present just the facts. Voice can be a very important feature in writing. Voice can be used by writers to give their writing more meaning. Voice can have influence over the reader, which can make it useful for the writer. Voice can be represented in many ways and gives the writer different options of its usage. If a writer has not worked with voice before in his or her writing, it maybe to their advantage to experiment with it.

History and counseling psychology Essay

When we study human behavior, specifically focusing on the development of personality and crucial to how a person or individual conducts him/herself, psychology offers a variety of dimensions. The concept of personality is central to our attempt to understand ourselves and others and is part of the way in which we account for the differences that contribute to our individuality. Psychologists have been particularly concerned with shaping of the personality in relation to genetic and environmental influences. We have been fortunate that the study of human personality has been thriving and fruitful. We can choose from as many models we can to help us see ourselves better and maintain good relationships (Fall et al. , 2003). Behavior is described and analyzed. On this basis, an attempt to predict behavior is possible, and although this may not thoroughly and completely be accomplished in some endeavors, the basic understanding then is that there are certain expectations concerning how any person would act or decide upon things that are within his conscious awareness. Psychology is of great importance to man since psychological problems are common to group relations, in whatever framework a person or group of individuals come from (Fall et al. , 2003). Black, feminist, and cross-cultural psychologies depart from traditional psychology as these are expansions of the classic approaches but are reflective of more distinct and culturally sensitive perspectives that need to be incorporated. The relevance of integrating such approaches is timely since these have never been thought of before as pertinent hence, timely implementation of these theoretical perspectives is then appreciated (Fall et al. , 2003; Hamm, 1989). It is by separately labeling and providing a distinct area for each of these approaches much the same as their predecessors, and pointing to their current applications that makes this incorporation in the new course interesting and exciting. Due to the increasing technological breakthroughs, communication has never before as quick or speedy and as available as it is now, implying the accessibility of the approaches being introduced as readily as possible. The internet is a visible proof for this fact. At one’s fingertips, materials can be had that even very remote villages or cities in third world countries may be able to see the relevance of the approaches according to their contexts (Hamm, 1989). With this in mind, the application of these viewpoints in one’s role as teacher involves a deeper understanding in those populations that are particularly addressed in the theoretical viewpoints provided (Gloria & Lewis, 1986). As a practitioner on the other hand, the new set of formally accepted perspectives enhances one’s profession in a sense that a new way of looking at individuals and their culture are acceptable already and thus is a welcome addition to the depth of knowledge and insights of human behavior (Aguirre & Turner, 1995; Boisnier, 2003).

Cubas Current Problems and How They Relate to America

Modern Cuba has been shaped by the U.S.s abhorrence for the communist government. Today there are many problems in Cuba such as its waning economy, its health care issues, even its pollution, but almost all of them stem from the U.S. unwillingness to cooperate with the Cuban government, and ultimately, the U.S.s goal to spread freedom and liberty to Cubas oppressive communist regime The U.S. embargo is a cease-trade between the U.S. and Cuba which the U.S. put in place after the new communist government came to power, and is the root of many of the problems in Cuba today, whether directly or indirectly. The Cuban embargo represents Americas last, futile hope ofÂ…destroying the communist regime which has such a strangle hold over†¦show more content†¦The embargo also affects the quality of the air in Cuba, which would have an importance in ones personal health. Because of the U.S.s refusal to trade, and the devalued Cuban peso, Cuba is unable to receive newer, more energy efficient vehicles. Most of the vehicles in Cuba were made before the 1959, before anyone was really considerate about the pollution from cars at all. Because of this, the vehicles that Cuba relies on give off much more smog and wreck the air around Cuba, leaving its residents more vulnerable to disease of the lung, and generally weakening their immune system . This, coupled with lack of medical equipment needed to detect problems like cancer, and the lack of medicines and materials needed to treat such diseases causes many problems for the otherwise superb medical system. Though the embargo is the largest crippler of Cubas economy, the U.S. has had, and currently has many plans within Cuba to bring upon the fall of the communist government through failed economics. Between plans to poison Cubas crops to attempts at assassinating their leader, Fidel Castro, the U.S. has had its hands full trying to bring about the end of the Castro regime. The U.S. has released many different viruse s, bacteria, and poisons upon Cubas crops, which has hurt Cubas mainly agriculturally-based economy, furtherShow MoreRelatedHealth Care Around The Globe1556 Words   |  7 Pagesoffer employer-sponsored insurance. Unlike America, Canada is having issues with the extremely long waiting times to receive care, as Canadians could wait up to 18 weeks before meeting with a specialist.   Ã‚  Ã‚   Two more countries discussed in this chapter are China and India, and there issues with health care are also different from each other. The current issue in India is the inequality when it comes to receiving care: This means that an individual’s gender, how much money they make, or where they liveRead MoreThe Paradox Of American Power1153 Words   |  5 Pagesother countries to do as they please without force, â€Å"†¦it co-opts people rather than coerces them.† Instead of remaining consistently focused on how to frighten and threateningly encourage the international military coincidence of following America’s command’s (hard power), there must be an overlapping semi- equivalence of both. This is in order for America to succeed while also avoiding the slow deterioration within the indestructible pessimistic mindset of abrasive foreign policy. Nye describesRead MoreCold War Era Movie Assignment1538 Words   |  7 Pagesboth the United States and the Soviet Union. You will be asked questions not only about the clips you will view but how they relate to World War II and The Cold War. You must use the historical events and facts that we have covered in class in your answers. Guiding Question: What do you think the attitude of Americans was towards Germans and Russians during this period of time? How did movies and television affect their opinions? â€Å"Gojira† (Godzilla) 1954 and â€Å"Them!† (1954) 1) What is the JapaneseRead MoreIs Guantanamo Bay Is A Political Catch 22?2242 Words   |  9 PagesGalloway, has excellently stated, â€Å"Anyone will talk under torture.† Guantanamo Bay, an assortment of detention camps to capture and detain foreign threats, is the 21st century manifestation of torture, societal waste, and degradation. Located near Cuba, Guantanamo’s reputation of â€Å"making anyone talk† has lead to it becoming unparalleled in the political benefits it provides. However, â€Å"making anyone talk†, is not a job that comes without repercussions. Guantanamo, built upon standards that are antiparallelRead MoreThe Evolution Of Competing Secret Intelligence Agencies1767 Words   |  8 Pagesfindings damaged it considerably. The problem was clear, how could America allow its unofficial ‘fourth branch’ to continue wielding the power it had which undermined many democratic ideals of openness, accountability, freedom, not only on American shores but also at an international level, and still protect the US from anti-democratic forces externally? Examining this problem requires the inspection of the factors that aided the CIA expansion of power, how it managed to prevent serious measuresRead MoreThe Socio-Cultural Effects of Technology on Society4293 Words   |  18 Pagesor technology and culture refer to the recurring co-dependence, co-influence, co-production of technology and society upon the other (technology upon culture, and vice-versa) (Webster’s Dictionary 5060). There are an extraordinary number of examples how science and technology has helped us that can be seen in society today. One great example is the mobile phone. Ever since the invention of the telephone society was in need of a more portable device that they could use to talk to people. This high demandRead MoreMexican American Relations Improved Since The Industrial Age2065 Words   |  9 Pages IWA-Mexican American Relations Question: How have Mexican-American relations improved since the industrial age and is it sufficient enough for a functional relationship between cultures? Introduction/Historical Perspective After Mexico gained its independence from Spain, one of its biggest goals was for regional autonomy-politically, socially, and economically. However, its problem at the beginning of its independence in 1821 was that over 60% of its population consisted of indigenous peopleRead MoreAirborne Express 714476 Words   |  58 Pagestrade and investment barriers and increased technological innovation) are taking companies into previously isolated markets and increasing competitive pressures worldwide. 3. Information technologies are developing at a faster rate than ever before. How have these technologies affected globalization? Give specific examples. Do you think globalization will continue until we all live in one â€Å"global village†? Why or why not? Answer---For example, eBay is a very good example for information technologiesRead MoreIs Politics A Politician?4068 Words   |  17 Pagesand being more immersed into D.C then home. This all makes sense because the people want someone representing them who actually knows what is happening at home, and if he/she is spending so much time away that is simply impossible. An example from current events is Senator John McCain’s bill that would make veterans eligible for private healthcare. Essentially he proposed for a bill that will give him support back home. This principle impacts the way democracy works and laws are crafted because politiciansRead MoreThe Impact Of Lundbeck As A Global Pharmaceutical Company1751 Words   |  8 Pagesthe technology, Technology becomes major part in human life. Every business sector is operating with technology like retail industry is shifting e-tail, manufacturing sector and marketing, everything is totally operating with robots. Every thin gs relates to Technology, (Lundbeck South korea, 2016). Internal Environment Strengths †¢ Strong Strategy: Specialization , Speed and Integration †¢ Market Position †¢ Success of CIPRAM †¢ Lundbeck had skilled and experienced workforce, (Lundbeck South korea

Attention Deficit Hyperactivity Disorder ( Ocd ) - 875 Words

Pooh demonstrates two different disorders: Attention Deficit Hyperactivity Disorder (ADHD), and Obsessive Compulsive Disorder (OCD). This poor little brown bear â€Å"embodies the concept of comorbidity† (Shea, 2000). It is also thought that Pooh may exhibit certain traits of impulsivity. This can be demonstrated by his relentless attempts to obtain honey. Most notably, his poorly thought out attempt to get honey from a bee tree by disguising himself as a raincloud (Milne, 1926; Milne 1928; Reitherman, 1977). While this could be thought of as impulsivity, it would also be viewed as his cognitive impairment, in combination with his obsessive fixation with honey. â€Å"Pooh’s fixation on food and his repetitive counting behaviors raise the diagnostic possibility of OCD† (Shea, 2000). OCD is defined by the DSM-IV3 in two separate parts: 1. Obsession - â€Å"Recurrent and persistent thoughts, urges, or impulses that are experienced, at some time during the disturbance, as intrusive and unwanted, and that in most individuals cause marked anxiety or distress (4th ed.; DSM-4). 2. Compulsion – â€Å"Repetitive behaviors†¦ that the individual feels driven to perform in response to an obsession or according to rules that must be applied rigidly† (4th ed.; DSM-4). They also state that these two can be time consuming, taking up more than one hour of their day. Or that it can cause clinically significant distress or impairment in functioning areas of their daily lives (4th ed.; DSM-4). This is evidentShow MoreRelatedResearch, Techniques, Advancements for Children with Attention Deficit Disorder1913 Words   |  8 Pag esOnly ten years ago, many people didn’t know there were such things as Attention Deficit Disorder or Dyslexia, and, if they did, they didn’t believe they were to be taken seriously. Learning disabilities are becoming more and more common in children and adults. Currently statistics indicate that: 2.4 million students are diagnosed with learning disabilities, with as many as 1 out of every 5 people in the United States having a learning disability and almost 1 million young people (ages 6 through 21)Read MoreEducational Implications for Students with ADHD, Overt, and Covert1174 Words   |  5 PagesADHD â€Å"Attention-deficit/hyperactivity disorder (ADHD) is a condition affecting children and adults that is characterized by problems with attention, impulsivity, and overactivity† (CHADD). â€Å"It is a neurobiological disorder that affect 3-7 percent of school age children and may be seen as before the age of 7. The current diagnostic label is attention-deficit/hyperactivity disorder, however, in the past several other names have been used, such as brain-damaged, minimal brain dysfunction, hyperkineticRead MoreMental Disorders And The Severity Of The Disorders1681 Words   |  7 PagesPeople overlook and ignore mental disorders due to the skepticism of the severity of the disorders. Some people do not believe that disorders exist. An example, people who want out of certain situations or an excuse to not do something will use the word, anxiety, as an excuse. Parents who have kids that lack the knowledge of how to stay still and how to focus will use the term, Attention Defi cit Hyperactivity Disorder as an excuse, while the parents simply need to teach their kids in a harsher wayRead MoreAttention Deficit / Hyperactivity Disorder Essay1233 Words   |  5 PagesAttention Deficit/Hyperactivity Disorder Attention Deficit/Hyperactivity Disorder, (AD/HD), is a neurodevelopmental disorder defined by impaired levels of inattention, disorganization, and hyperactivity- impulsivity. ADHD stands for attention deficit hyperactivity disorder, while ADD stands for attention deficit disorder. ADHD is classified in the Diagnostic and Statistical Manual under neurodevelopmental disorders. (DSM-5). ADHD has been on the rise in the United States of America. Not only hasRead MoreGilles De La Tourette Syndrome2189 Words   |  9 Pagesphonic tics over a period of at least one year with the onset in childhood or adolescence. Apart from the tics, most of the patients with Tourette syndrome have associated neuropsychiatric comorbidities consisting of attention deficit hyperactivity disorder, obsessive compulsive disorder, rage attacks, sleep issues, depression, and migraine. Patients may also have physical complications directly from violent motor tics which can rarely include cervical myelopathy, art erial dissection and stroke. TheRead MoreEssay on Ticcing Away: Tourette Syndrome3162 Words   |  13 Pagesthe disease’s symptoms were part of a distinct condition different from other movement disorders. (Shimberg, 1995 p.25) Tourette studied several patients he believed to have the disorder. These studies included a French noblewoman who used to interject obscenities during conversation. (This is also known as coprolalia,) Tourette came to the conclusion that TS was hereditary, (Shimberg, 1995, P.67) that the disorder did not have any intellectual or psychological deterioration, (Shimberg, 1995, p.69)Read MoreAttention Deficit Hyperactive Disorder790 Words   |  3 PagesIt is estimated that roughly 11% of children and 4.1% of adults are diagnosed with attention-deficit/hyperactivity disorder (ADHD). This is a 40% jump in diagnoses in the past decade. Stimulants such as amphetamines are prescribed to treat ADHD to increase focus and as college students are becoming m ore overwhelmed by workloads, stimulants are becoming very commonly abused to make it through an all-night study session. Because of this there are several instances of students exaggerating symptomsRead MoreEssay on Severity of ADHD and Anxiety Rise if Both Develop1394 Words   |  6 Pagesof being disorders that is very common within our world. I also have both Anxiety and ADHD along with some of the other members of my family. Over time I have noticed that people with both anxiety and ADHD think differently then those who have anxiety or ADHD. Having both seems to makes a person think, act, and perceive things very different from having one or the other to the point where it seems to be its own disorder and symptoms. ADHD stands for attention deficit hyperactivity disorder. AmericanRead MoreTourettes Syndrome Essay2102 Words   |  9 Pagesneuropsychiatric disorder (not an illness) influenced by neurological, psychological, and sociological factors. It is characterized by involuntary tics - sudden, rapid, recurrent nonrhythmic movements or noises that occur repeatedly in the same way (Temple, 2003). The symptoms include: both multiple motor tics and one or more phonic tics (which may or may not include vocalizations and which sometimes include outbursts of swearing) present at some time during the disorder althoughRead MoreFuture Medications and Newer Drugs3158 Words   |  13 PagesFuture medications Introduction This chapter deals with the newer drugs available in all classes of psychiatric disorders. Anxiety (Social Phobia) Anxiety disorders affect more than 40 million adults in the U.S., with about 15 million of those suffering from acute social phobia, according to the National Institute of Mental Health. The drug, which has a unique mechanism of action, is administered in an intranasal spray and acts with rapid-onset on peripheral receptors from nasal chemosensory neurons

The Gratifying Qualities Of Sophocles Antigone - 1567 Words

Antigone Shanice Douglas Ms. Masterson English Honors II September 18, 2015 The gratifying qualities of Sophocles tragedians plays, establishes him as one of the most infamous playwrights in Greek history. His refreshingly realistic themes and contradictory characters remain the topic of conversations today. Sophocles’ unorthodox approach of a female character also set him aside from other renowned playwrights. In his play Antigone, audiences are still indecisive on who is the tragic hero; Antigone or Creon. City law versus natural law is the primary issue in Antigone, characters are conflicted with the choice of breaking the law in order to do what is right. The events that occur display Sophocles’s view on human behavior and teaches the audience an important lesson on decision making and the effects of unbridled pride. Creon who is too blinded by his power and pride to look past the surface and seek different solutions, blatantly disregards the needs of his city and family. His impulsive decisions are the elements that contribute to his f all from grace. Antigone’s headstrong personality is admirable, because she breaks Creon’s decree in order to follow her beliefs. Creon deemed Polyneices, Antigone s brother an unhonorable fighter and retracts his natural right to be buried. Antigone did not fear the consequences when she buried her brother, she stood by her decision because she knows the God’s are the ultimate power. Sophocles play Antigone shows the truth of

Factors Affecting Academicperformance Free Essays

Problem and Its Setting Introduction Academic performance is measured by the standing of rates of grades of student in every subject. Having a high level of performance on the academic area of a student suggest its competency and high level of confidence on its certain field. Students have their own attitude towards learning and achieving a high level of academic performance. We will write a custom essay sample on Factors Affecting Academicperformance or any similar topic only for you Order Now The development of their enthusiasm towards succeeding in their own field varies. In order for a student to succeed he needs to be armed with strategies and techniques that will supplement his desire to reach his goals.One way is to have an efficient and adaptive study habit. This phenomenon can be linked to multi factors that affect their study habit. Such factors can be found in their environment, these includes the type of house they live in; the people around them and the level of support they give; the student and his family’s daily routines; the availability of resources for studying; and also his family’s economic status, etcetera. Calbayog City, geographically, is a large city and it is also the focal point of many municipalities in the islands of Samar.That is why apart from the majority of students with families living in the city, it is also common in schools to have students that live in boarding houses since these students live in places far enough from Calbayog City. Christ the King College, specifically the College of Nursing shares t his commonality which brings the researchers to wondering whether there are comparisons and differences among BS Nursing students living in their homes and boarding houses in relation to their academic performance. Statement of the problemThis study aims at finding the factors affecting the level of academic performance among the BS nursing student of Christ the king college. It specifically seeks to answer the following questions: 1. what is the profile of the BSN students in terms of; `1. 1 age; 1. 2 sex; 1. 3 residency; 1. 4 civil status 1. 5 socio-economic status; 1. 6 number of household members; 1. 7 daily allowance; 1. 8 person supporting education; 1. 9 available learning materials; 1. 10 educational attainment; 2. What is the performance rating of BS nursing student in their major subjects? . What are the factors that affect the level of academic performance of BSN students? 4. Is there a significant relationship between the student’s profile and their level of academic performance?5 What are the implications of the findings of the study which can be utilized as a bases for the factors affecting the level of academic performance? Statement of the purpose This study aims to determine the different factors affecting the level of academic performance among BS nursing students of Christ the king college. It also tries to attain the following objectives; . To determine the profile of the BSN students in terms of; 1. 1 age; 1. 2 sex; 1. 3 residency; 1. 4 civil status 1. 5 socio-economic status; 1. 6 number of household members; 1. 7 daily allowances; 1. 8 person supporting education; 1. 9 available learning materials; 1. 10 educational attainment; 2. To determine the performance rating of BS nursing students in their major subjects. 3. To determine the different factors that affects the level of academic performance of the BS nursing students. 4. To find out the significant relationship between the rofile of the students and their level of academic performance; and 5.To determine the implication of the findings of the study which can be utilized as bases for the factors affecting the level of academic performance of the students. Significance of the study The study attempts to find out the factors affecting the levels of academic performance of the BS nursing students in Christ the king college. The results of the study will benefit the following persons: The administrators- this study will help the administrators of the school to determine new strategies and policies to mprove the academic performance of the students. The family- this will give awareness on hoe they pose an effect to the student’s realization of a good study habit and on how they can be a good support system. The students- this will present measures of improving in their academic performance Scope and Delimitation of the Study This study will focus on finding out the factors affecting the BS nursing students of Christ the King College living in their homes and boarding houses in relation to their academic performances.The respondents of the study will be the whole 4th year BS Nursing students of Christ the King College, Calbayog City. The researchers aim to use researcher module questionnaires as tools in collecting relevant date and information from the respondents. This will be conducted at Christ the King College, Calbayog City on the second semester of the school year 2010 – 2011. Theoretical Framework A direct offspring or subset of Sigmund Freud’s theory is Martin Ford’s motivational systems theory (MST). This framework focuses on the individual as the unit of nalysis, but embeds the individual in the biological, social, and environmental contexts that are crucial to development. MST attempts to describe the development of the whole person-in-context, in much the same way a biologist might describe an individual plant and its relation to its immediate ecological niche, as well as the larger ecosystems in which it resides (Pintrich Schunk, 1996). Ford proposed a simple mathematical formula that attempts to represent all these factors in one model. The formula for effective person-in-context functioning is:Achievement = (Motivation x Skill ) x Responsive Environment Biological Structure The formula proposes that actual â€Å"achievement and competence are the results of a motivated, skillful, and biologically capable person interacting with a responsive environment† (Ford, 1992, p. 70). The motivational systems theory does not attempt to replace or supersede any of the existing theories. Instead, it attempts to organize the various motivational constructs from different theories into one model. The main constructs are self-efficacy eliefs, the role of expectancy, and goal orientation. The formula suggests that in any behavior episode, there are four major prerequisites for effective functioning: 1. The person must have the motivation needed to initiate and maintain the activity until the goal directing the episode is attained. 2. The person must have the skill necessary to construct and execute a pattern of activity that will produce the desired result. 3. The person’s biological structure and functioning must be able to support the operation of the motivation and skill components. 4.The person must have the cooperation of a responsive environment that will facilitate progress towards the goal (Ford, 1992). This model attempts to provide a comprehensive theory of motivation and proposes that actual achievement and competence are the results of a motivated, skillful, and biologically capable person interacting within a responsive environment. Conceptual Framework Conceptual Paradigm of the Study Figure 1: Schematic paradigm of the study showing the factors affecting the BS Nursing students of Christ the King College living in homes and boarding houses in relation to their level of academic performance.As seen in the diagram, the study attempts to evaluate the factors affecting the BS Nursing students of Christ the King College living in homes and boarding houses in relation to their level of academic performance. The point of the arrows indicates the possible relationship of these factors to students’ level of academic performance. Statement of the Null Hypothesis The identifiable factors of the BS Nursing students of Christ the King College living in homes and boarding houses does not influence their academic performance. Definition of TermsThe following words are defined operationally and conceptually to have a better understanding of the study: Factors. These include all the elements or causes that produce result (warren, 2000). In this study, these include the factors identified as affecting the level of academic performance of 4th year BS Nursing students living in their homes and those living in boarding houses. Student. It is a learner who is enrolled in an educational institution (wikipedia). In this study, these include the entire fourth year nursing student living in their homes and in boarding houses.Academic performance. Academic performance refers to how students deal with their studies and how they cope with or accomplish different tasks given to them by their teachers (wikipedia). In this study, this refers to the achievements of the nursing students in the academic areas of their study. CHAPTER II REVIEW OF RELATED STUDIES AND LITERATURE This chapter contains some studies and literature believed to be related or relevant to present study. Materials used were taken from different publications, books and websites on the internet written by both local and foreign authors. Related studiesUsing a nationally representative sample of the American households, we examine the relation between the parental involvement in schooling and the child’s school performance. With a sample of 179 children, parents, and teachers, we investigate 3 hypotheses: (1) the higher the educational status of the mother, the greater the degree of parental involvement in school activities; (2) the younger the age of the c hild, the greater the degree of parental involvement; and (3) children of parents who are more involved in school activities do better in school than children with parents who are less involved.In an analysis of cross-sectional data, we discover support for the 3 hypotheses. The educational status of the mother is related to the degree of parental involvement in schooling, so that parents with more education are more involved. Parental involvement is related to the child’s school performance. Also, parents are more involved in school activities of the child is younger. The mother’s educational level and the age of the child are stronger predictors of parental involvement of schooling for boys than for girls.We do not, however, find a direct effect of maternal education status on school performance independent of parental involvement is school activities. We discuss these findings in light of the relation between families and schools. Investigation that adopted refined measures of family influences have tended to show that they are related more strongly to academic outcomes than are more global measures of family background. Kellaghan and his colleagues (1993) conclude, for example, that family social status or cultural background need not determine a child’s achievement at school.They propose that for academic success, it is what parents do in the home, and not children s family background, that is significant. Similarly, Sam Redding (1999(indicates that in relation to academic outcomes, the potential limitations associated with poor economic circumstances can be overcome by parents who provide stimulating, supportive, and language-rich experiences for their children. It is important, however, to recognize the nature of the interrelationships between family background characteristics and more refined family influences. In the development of a model of human development, for example, Stephen J.Ceci and his colleagues (1997) propose that the efficacy of f family influence for academic success is determined to a large degree by a child s family background. They observe that parent-child interaction s are the forces that lead to academic performance. In addition, they claim that academic success is achieved only if family background resources can be accessed to maximize the association between family influences and outcomes: relationships between family influences and academic achievement need to tale into account the potentially constraining or expanding opportunities provided by children’s family backgrounds.An alternate perspective is the confluence model, which proposes that children’s academic development is affected by the number of children n families, the age spacing among children, and whether children are only, first, or last born in families. The model claims, for example, that with short birth intervals between children, increasing birth order is related to lower academic performance. In contrast, with sufficiently large intervals, the birth-order pattern maybe mitigated or even reversed.Home background according to PISA (programme international student assessment, 2000) influences academic and educatio nal success of students and schoolwork, while socio-economic status reinforces the activities and functioning of the teachers and students. The learning environment that is free of barriers, or obstacles or distractions such as noise, gas/smoke pollutions and so on can constitute health hazards, which in turn affect or reduce student’s concentration or perceptual or conceptual focus to learning (Sprinthall, 1987). www. thefreelibrary. om All of the research reviews support the hypothesis that student performance depends on different socio-economic, psychological, environmental factors. The findings of research studies focused that student performance is affected by different factors such as learning abilities because new paradigm about learning assumes that all students can and should learn at higher levels but it should not be considered as constraint because there are other factors like race, gender, sex that can affect student’s performance. (Hansen, Joe B. 2000).Some of the researchers even tried to explain the link between students achievements, economic circumstances and the risk of becoming a drop-out that proved to be positive (Goldman, N. , Haney, W. , and koffler, S. , 1998, Pallas, A. , Natriello, G. McDill, E. , 1989, Levin, H. , 1986) B. A Chansarkar and A. Mishaeloudis (2001), explained the effects of age, qualification distance from learning place etc. on student performance. The performance of students on the module is not affected by such factors as age, sex, and place of residence but is associated with qualification in quantitative subjects.It is also found that those who love near the university perform better than other students. (Alexander, Gur et al. 1974; Fraser, beamn et al. 1997) explained that some of the practices adopted by college administration in higher education like residential colleges or organized study groups also help to increase performance. www. scribd. com Philips (1998) also found that parental education and social economic status have an impact on student achievement. Students with parents who were both college-educated tended to achieve at the highest levels.Income and family size were modestly related to achievement (Ferguson, 1991). Peng and Wright’s (1994) analysis of academic achievement, home environment (including family income) and educational activities, concluded that home environment and educational activities explained the greatest amount of variance. www. thefreelibrary. com The above studies are somehow related to these studies because they also dealt on the different factors that influences the level of academic performance of the students. RELATED LITERATUREStudents who are motivated are likely to perform well in their examinations. There are many factors that may contribute towards students’ motivation to achieve high grades in school. This study focuses on one possible factor, that is, the student’s home environment. This study attempted to find out whether the differences in academic achievement motivation among students can be attributed to differences in their home environments. In this study it was assumed that student’s home environments could be a possible determinant of their variations in academic achievement motivation. The value that different families attach to education could affect the student’s attitude to school and eventually affect his or her motivation for success in schoolwork. Many homes differ on factors such as family size, availability of learning materials, the parents’ level of education, parents’ occupation, income, parental encouragement and involvement. Atkinson and Feather (1966) observed that the achievement motivation of children whose fathers have attained high educational level and are in high income occupations tend to be high.Heckhausen (1967) cites several studies that have shown that achievement motivation increases with socio-economic status. Children with a high family income tend to attain high academic performance in the sense that they are able to buy educational materials that can greatly help them in their studies. The type of environment he or she lives in influences level of academic performance of a student. Students that live in an environm ent not conducive for learning will technically shows a low academic performance. In a study by Gottfried and Fleming (1998), home environment was found to have a statistically positive and significant effect on academic intrinsic motivation. Children whose homes had greater emphasis on learning opportunities and activities were more academically intrinsically motivated. Atkinson and Feather (1966) also states that, children from favourable home environments tend to have a high need for achievement as opposed to those from unfavourable home environments. The term â€Å"home environment† refers to all the objects, forces and conditions in the home, which influence the child physically, intellectually and emotionally.Different home environments vary in many aspects such as the parents’ level of education, economic status, occupational status, religious background, attitudes, values, interests, parents’ expectation for their children, and family size among others. Children coming from different home environments are affected differently by such v ariations. Out of the many effects that the home environment may have on the child, academic achievement motivation was singled out for study in this research. CHAPTER III RESEARCH MEHODOLOGYThis chapter presents a description of the research methodology used in this study which includes the research design, the respondents, the research locale and time of the studies, sampling technique, instrumentations and the data gathering procedures. Local and time of the study This study will be conducted during the second semester of the school year 2010-2011 at the College of Nursing of Christ the King College, Calbayog City. The Respondents: The respondents in this study are ___ students from 2nd year to 4th year nursing students of the Nursing and IHAP Department of CKC.These nursing students are identified to be living at home with their family and at boarding houses far from their family. These students are officially enrolled in CKC during the first semester of school year 2010 – 2011. TABLE I FREQUENCY DISTRIBUTION OF THE RESPONDENTS OF THE STUDY RESPONDENTSNo. of BSN 2No. of BSN 3No. of BSN 4% Students living in their homes Students living in boarding houses TOTAL100% Variables of the Study: Dependent Variable: a comparative study of factors affecting the academic performance Independent Variable: BSN students of Christ the King College, Calbayog City, living in boarding houses and their homes.Research Design The expost facto-survey method of research will be used to determine factors that will affect the level of academic performance among the 4th year nursing student of CKC living at home and boarding house. Expost facto- a type of research designs, which attempts to understand relationship among phenomena as they naturally occur without any intervention; often referred to as correlation research In the ex-post facto design the researcher does not have direct control over independent variables because their manifestations have already occurred or because they cannot be inherently manipulated.The investigator therefore examined the impact of living in homes and boarding houses (independent variable) on the level of academic performance among 4th year BSN (dependent variable) after the effects have been experienced. Research instrument The main instrument to be used in data gathering is a questionnaire prepared by researchers. Questionnaire will compose of bio-data of the respondents, and the questions to be answered by the respondent provided with the responses for the specific problem of the study. To be attached in the questionnaire is a letter stating the purpose of the study and the request of the researcher to the respondents to answer the given questionnaire honestly and completely. Sampling technique Stratified random sampling will be used in selecting respondents in the study since students among BSN are divided into 2 groups, 1st group are the students living in their home and the 2nd group are the students living in boarding house. Data gathering procedure The researchers will undergo the following procedures for the conduction of this study.First, a draft of the questionnaire will be submitted to the research instructor for final correction and revision. The approved questionnaire will be reproduced and distributed to our respondents-the BSN 4th year students of Christ the king college listed in the college registrar. The significant information and data that we will obtain will be presented, interpreted, and analyzed. Republic of the Philippines Christ the King Colle ge Calbayog City Dear Respondents, Greetings!We, the researchers, are presently conducting a study entitled â€Å"Factors Affecting Academic Performance of BSN Students of Christ the King College†, in partial fulfilment of the requirements for the degree in Bachelor of Science in Nursing. In this connection, we would like to request you to be one of our respondents of this study, rest assured that your identity and responses shall be treated with outmost confidentiality. Thank you very much for your cooperation. Sincerely yours, De leon, Zandra Sabandal, Jhonabel Solano, Jember Tarrayo, Ma. April Valenciano, Brinell Yangzon, Divine Noted by: Mr. Ronil C. Bachao,BSN,RM,RN,MAN Research adviser How to cite Factors Affecting Academicperformance, Papers

Accounting For Corporate Entities International Financial Reporting

Question: Discuss about the Accounting For Corporate Entities for International Financial Reporting. Answer: Part A The Australian Governments requirement to adopt International Financial Reporting Standards (IFRS) by the Australian firms for yearly reporting periods starting from 1st Jan 2005 and onwards has put forth several challenges for financial accountants in the country. Though amendments in accounting standards and introducing new standards is a constant phenomenon, however, the complete espousal of an entirely novel set of accounting standards in the country is without any precedent. Many domains of financial reporting have encountered considerable changes. One domain where sizeable impact was seen is intangible assets. Currently, the reporting system in the nation that addresses the disclosure of intangible assets is primarily overseen by AASB 138 Intangible Assets, and AASB 136 Impairment of Assets, that became enforceable from 1st January 2005 (Griff, 2014). The ensuing paragraphs analyze the recognition and disclosure of intangible assets by Australian entities following the introd uction of AASB 138 in 2005. The shift to IFRS in Australia has had material implications for the financial reporting and disclosure treatments pertaining to intangible assets. Before the espousal of IFRS, there was no equivalent standard to the newly formed AASB 138. The only relevant standard addressing the question of reporting and accounting for the intangibles was AASB 1013 Accounting for Goodwill. Together with AASB 1015 Accounting for the Acquisition of Assets, that obligated business acquisitions to be accounted for through the use of purchase method, AASB 1013 established the model to treat this crucial category of intangible (Australian Government, 2005). Quintessentially it necessitated that goodwill emanating during acquisition should be accounted for in the consolidated balance sheet of the company acquiring the other company and later on be paid off against earnings following the straight line method over a period of not more than twenty years (Dagwell, Wines and Lambert, 2011). Though AASB 1013 widely addressed the suitable treatment of goodwill, there did not exist a holistic framework that established the reporting and accounting requirements pertaining to identifiable intangible assets like mastheads, licenses, patents, brand names and so on. Resultantly, the treatment of such assets was not consistent among Australian companies (ICCA, 2012). This new standard applied to assets acknowledged as non-monetary and identifiable having no physical existence, including trademarks, research and development, goodwill, brand names and mastheads. As per AASB 138, only those intangible assets which are acquired at cost get recognition, whereas, intangible assets that are generated internally do not get any recognition. The exception to this rule is goodwill which can be accounted for during its acquisition as a component of business merger (Carlin and Finch, 2010). Besides this, intangible assets like in-process RD obtained through a business merger should be separately recognized from goodwill if they emerge as an outcome of legal or contractual rights or are distinguishable from the business (Steenkamp and Steenkamp, 2016). The AASB 138, deals with defining, recognizing and disclosing intangible assets and mandates financial statements to reveal for every distinctive category of intangible asset: a) useful life, method and rate of amortization, and b) accumulated amortization and the total carrying amount during the start and end of accounting period. AASB 138 has made fundamental changes in the manner in which intangible assets were recognized, accounted and treated in the Australian continent. The IFRS adoption implies that formerly treated intangible assets that were generated internally required being de-recognized. This would also include internally generated mastheads, brand names, goodwill, customer lists, publishing titles and the likes (Cheung, Wright and Evans, 2008). During the pre-adoption era, the likely impact of IFRS on companies reported performance has been frequently discussed in specialized accounting literature. It has been extensively agreed by academics and practitioners that AASB 138 is likely to have a material effect on the financial statements of such companies that would be compelled to derecognize some forms of intangible assets like brand names. Brand names and other such intangible assets may symbolize a considerable fraction of value for the companies, with many asserting that most of their market value pertains to brands (Australian Government, 2004). Ji and Lu (2014) examined the projected impact of the AASB 138 by evaluating the financial reports of a fictitious company. They identified that the fictitious company is likely to witness a fall in its net assets and a rise in its debt to equity ratio. The researchers concluded that one impact of AASB 138 may be a rise in the number of companies facing difficulties in fulfillin g their existent debt covenants, and that these companies are likely to make adjustments in their financial records to satisfy the debt covenant mandates required by banks. AASB 138 allows two grounds for measuring intangible assets post their original recognition. Under the cost model, intangible assets are measured at cost minus accumulated amortization if any and accumulated impairment loss if any. Under the revaluation model, the intangible assets are measured at revalued amount. Para 78 of the standard says that trademarks, patents, mastheads, etc. do not have active markets as each of these assets is unique (Australian Government, 2010). If the revaluation model has to be employed then every asset falling in same category should be measured by the same framework. However, as not many intangible assets possess active market, the applicability of revaluation model will be very rare and hence intangible assets are not likely to be revalued under AASB 138. In conclusion it can be stated that AASB 138 has been introduced in Australia with the aim to set down the treatment of intangible assets that are not specifically addressed in any other standard. The introduction of IFRS norms in the country has altered the state of affairs pertaining to the treatment of intangibles substantially. A wholesale set of standards governing both unidentifiable and identifiable intangible assets are now present. In many instances, this has led to considerably distinct treatment becoming the rule the most apparent being the movement from an amortization based treatment of goodwill to an impairment based regime. Australian companies have shown skepticism regarding the advantages that accrue from the adoption of IFRS and AASB 138 in particular. They have expressed concerned regarding de-recognition of intangible assets generated internally and the restrictions to an entitys capacity to revalue the intangible assets. The reason behind such concern is that AA SB 138 necessitates intangible assets having a fixed useful life to be paid off during such useful life and the intangible assets having an imprecise life are subject to the test of impairment. Part B Journal entries related to issue and forfeiture of share Journal Entries in the books of Gilt Edge Investment Ltd Amount in $ Sr. No. Date Particular Dr. Amount Cr. Amount 1 28.02.2016 Bank a/c Dr. 1800000 To Share Application A/c 1800000 (Being application money received from on shares. (as per working note1) ) 2 28.3.2016 Share Application A/c Dr 1800000 To Share Capital A/c 1000000 To Share Allotment A/c 800000 (Being amount received on share application money transferred to share capital account and remaining amount to share allotment account ) 3 28.3.2016 Share Allotment A/c Dr. 440000 To First Call A/c 40000 To Second Call A/c 40000 To Share Capital A/c 360000 (Being the additional amount received on application adjusted against first call and second call and remaining amount paid back) 5 28.03.2016 First Call A/c 40000 Second Call A/c 40000 To Share Capital A/c (Being amount transferred to capital account) 6 28.3.2016 Preliminary Expenses 20000 To Banks A/c 20000 ( Being share issue expenditure paid) 7 15.4.2016 Bank A/c Dr. 240000 To Share Allotment A/c 240000 (Being amount received by remaining shareholders of allotment) 8 15.05.2016 Share Allotment A/c Dr. 240000 To Share Capital A/c 240000 (Being amount transferred to share capital account) 154000 9 1.06.2016 Bank A/c Dr. 154000 To First Call A/c (Being amount received by remaining shareholders of allotment) 10 1.06.2016 First Call A/c Dr. 154000 To Share Capital A/c 154000 (Being amount transferred to share capital account) 11 15.06.2016 Share Capital A/c Dr. 48000 To Forfeiture Account 48000 (Being shares forfeited and amount transferred to forfeiture account (working note 2)) 12 20.06.2016 Bank A/c Dr 48000 Forfeiture Account Dr. 6000 To share capital account 54000 (Being the discount on reissue adjusted against credit balance of share forfeiture account) 13 30.06.2016 Share Allotment A/c Dr 270000 To Bank A/c 270000 (Being amount refunded to defaulting shareholders) 14 30.06.2016 Preliminary Expenses A/c Dr. 4000 To Bank A/c 4000 (Being expenses paid related to forfieture of shares) Working Notes Working Note for ascertaining shares according to pro-rata basis: Sr. no. Applicants No. of shares allocated Shares 1 100000 100000/500000*400000 80000 2 200000 200000/500000*400000 160000 3 200000 200000/500000*400000 160000 Working Note 1 Calculation of share application money Sr. no. Applicants Amount Paid Amount 1 100000 100000*5 500000 2 200000 200000*4 800000 3 200000 200000*2.5 500000 1800000 Working Note 2 Calculation of balance in forfieture account Sr. no. Particular Amount 1 No. of shares forfeited 12000 shares 2 Amount received on share application 30000 3 Amount received on share allotment 18000 Total amount received 48000 Part C Statement of Profit or Loss and Other Comprehensive Income Statement of Profit or Loss and Other Comprehensive Income in one statement and classification of expenses within profit and loss by function Note (Amount in $) Income Sales 4,50,000 Expenses Cost of Sales 2,28,000 Inventory on hand 1,56,000 Gross Profit 5,22,000 Salary wages 42,000 Other Expenses 9,600 Depreciation 1 82,500 Insurance 19,000 Rent 4,600 Provision of Long Service Leave 8,000 Impairment of accounts receivables 2,000 Profit before Tax 3,54,300 Income Tax Expense (30%) 2 1,06,290 Profit for the year after tax 2,48,010 Notes to Account Note 1. Depreciation Particular Motor Vehicle Plant Equipment Office Furniture Opening Balance 44000 190000 96000 Depreciation as per books 11000 47500 24000 Closing Balance 33000 142500 72000 Total 82500 Journal Entries Sr. No. Date Particular Dr. Amount Cr. Amount 1 30.06.2016 Income Tax expense A/c Dr. 106290 To Current Tax Liability A/c 106290 (b) Assets Carrying Amount Tax Base Taxable Temprory Difference Deductible Temporary Differences Accounts receivable (net) 43000 45000 2000 Motor Vehicle 33000 28000 5000 Plant Equipment 142500 136000 7000 Office Furniture 72000 51000 21000 Provision for LSL 8000 0 8000 Insurance 13200 13200 13200 Rent 13000 0 13000 Total Temporary Difference 23200 46000 Deferred tax liability 30% 6960 13800 Deferred tax asset 30% Beginning balances Increase/(Decrease) 6960 13800 Depreciation as per taxation norms Particular Motor Vehicle Plant Equipment Office Furniture Opening Balance 44000 190000 96000 Depreciation as per books 16000 54000 45000 Closing Balance 28000 136000 51000 Total 115000 Journal Entry Sr. No. Date Particular Dr. Amount Cr. Amount 1 30.06.2016 Deferred Tax Asset A/c Dr. 6960 Provision for Tax Expenses A/c Dr 113130 To Deferred Tax Liability A/c 13800 To Income Tax Payable 106290 References Australian Government. (2004). Disclosing the Impacts of Adopting Australian Equivalents to International Financial Reporting Standards. [pdf]. Available through: https://www.aasb.gov.au/admin/file/content102/c3/AASB1047_04-04.pdf. [Accessed on 6th October 2016]. Australian Government. (2005). Consolidated Financial Reports in relation to Pre-Date-of-Transition Stapling Arrangements. [pdf]. Available through: https://www.aasb.gov.au/admin/file/content105/c9/INT1013_04-05.pdf. [Accessed on 6th October 2016]. Australian Government. (2010). Intangible Assets. [pdf]. Available through: https://www.aasb.gov.au/admin/file/content102/c3/AASB138_07-04_ERDRjun10_07-09.pdf. [Accessed on 6th October 2016]. Carlin, M. T. and Finch, F. (2010). Resisting compliance with IFRS goodwill accounting and reporting disclosures: Evidence from Australia. Journal of Accounting Organizational Change, Vol. 6 Iss: 2, pp.260 280. Cheung, E., Wright, S. and Evans, E. (2008). The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) intangible assets. Australian Accounting Review, Vol. 18, Iss: 3, pp. 248-256. Dagwell, R., Wines, G. and Lambert, C. (2011). Corporate Accounting in Australia. Pearson Higher Education AU. Deegan, C. (2014). Financial Accounting Theory. McGraw Hill Education AU. Griff, M. (2014). Professional Accounting Essays and Assignments. Lulu Press. ICCA. (2012). Chartered Accountants Financial Reporting Handbook. John Wiley Sons. Ji, X. and Lu, W. (2014). The value relevance and reliability of intangible assets: Evidence from Australia before and after adopting IFRS. Asian Review of Accounting, Vol. 22 Iss: 3, pp.182 216. Steenkamp, N. and Steenkamp, S. (2016). AASB 138: catalyst for managerial decisions reducing RD spending? Journal of Financial Reporting and Accounting, Vol. 14, Iss: 1, pp.116 130.