Sunday, January 19, 2020
Comparing Cantebury Tales and The Decameron Essay -- Papers
Comparing Cantebury Tales and The Decameron There are many different roles for women shown in ââ¬Å"The Canterbury Talesâ⬠and ââ¬Å"The Decameronâ⬠. Both books take place around the same time frame, 1300AD. ââ¬Å"The Canterbury Talesâ⬠, takes place in London, England and ââ¬Å"The Decameronâ⬠takes place in Florence, Italy. It would be just to think that since both books take place in a western civilization, both books would reflect the same morals and daily life styles. This is not the case at all. Throughout this paper I will attempt to show how these two books portrayed a totally different lifestyle. In ââ¬Å"The Decameronâ⬠, by Giovanni Boccaccio, the rolls of men and women are what you would expect of a western society in the 1300ââ¬â¢s. Women are generally seen as gentle beings that were somewhat naà ¯ve. There was a very distinct line that separated men from women. Through out the stories I noticed a consistent story line of women being very loyal to their men. The men would end up doing terrible things to the woman. In some cases the husbands would actually put the wife through massive suffering and n... Comparing Cantebury Tales and The Decameron Essay -- Papers Comparing Cantebury Tales and The Decameron There are many different roles for women shown in ââ¬Å"The Canterbury Talesâ⬠and ââ¬Å"The Decameronâ⬠. Both books take place around the same time frame, 1300AD. ââ¬Å"The Canterbury Talesâ⬠, takes place in London, England and ââ¬Å"The Decameronâ⬠takes place in Florence, Italy. It would be just to think that since both books take place in a western civilization, both books would reflect the same morals and daily life styles. This is not the case at all. Throughout this paper I will attempt to show how these two books portrayed a totally different lifestyle. In ââ¬Å"The Decameronâ⬠, by Giovanni Boccaccio, the rolls of men and women are what you would expect of a western society in the 1300ââ¬â¢s. Women are generally seen as gentle beings that were somewhat naà ¯ve. There was a very distinct line that separated men from women. Through out the stories I noticed a consistent story line of women being very loyal to their men. The men would end up doing terrible things to the woman. In some cases the husbands would actually put the wife through massive suffering and n...
Saturday, January 11, 2020
Accounting Profit vs. Economic Profit. the Necessity of a Management Performance System to Boost Organizationââ¬â¢s Performance
Accurate information is a critical input in a decision making process that targets real value creation for shareholders. The objective of this paper is the analysis of two articles of Stern Steward Research, namely ââ¬Å"Accounting is Broken. Hereââ¬â¢s How to fix it. A Radical Manifiestoâ⬠and ââ¬Å"The capitalism Manifesto. The Transformation of the Corporation ââ¬â Employee Capitalism ââ¬âââ¬Å". Both papers propose a roadmap to fix the conventional accounting shortness through the use of Value Based Management (VBM) as a real and effective management system of value creation and measurement.Economic Value Added (EVA) plays the main role in this management approach, as a very effective performance metric in the alignment of the organization with its ultimate goal of shareholderââ¬â¢s value creation. VIEW OF THE READING In the first paper ââ¬Å"Accounting is Broken. Hereââ¬â¢s How to fix it. A Radical Manifiestoâ⬠, the accounting related aspects of EV A are discussed, providing a comparison between accounting earnings and economic earnings. Weaknesses of accounting standards are exposed here.The authors suggest a serie of radical reforms for the conventional accounting in order to align conventional with economic accounting in order to provide managers with the information that really matters and avoid mispreactices to deceive shareholders. The paper proposes EVA as a rock solid measure that provides a very clear picture of the organizationââ¬â¢s performance. According to the paper accountants should start using economic profit (EVA) to better reflect the economic reality of the organization.Economic earnings underpin the decision making process, clarifying the economic objectives and setting up a target for value creation. The paper highlights the capability of EVA measure to fix some weaknesses of the accounting earnings perspective and proposes some reforms: â⬠¢Cost of equity must be brought into the light of day as a k ey element for the economic profit. Shareholders need and deserve to be compensated for the risk they are taking by investing in a company. â⬠¢Operating decision must be separated from investment and financing decision to avoid manipulation. Intangible assets should be capitalized as investments aimed at the creation of economic profit. â⬠¢Stock options have to be expensed and depreciation and amortization must be better measured. The second paper ââ¬Å"The capitalism Manifesto. The Transformation of the Corporation ââ¬â Employee Capitalism ââ¬âââ¬Å" analyzes the role of EVA measure as a metric of the total organizational productivity and the role it plays or can play in a pay-per-performance incentive plan to align the interest of the owners with the interest of the employees to enhance organization performance.Empowerment and accountability are seen as the basis to boost employeeââ¬â¢s performance and the basis to set up incentive programes to stick the gains . The paper presents a deep analysis on the implementation of effective business management and incentive systems down to the shop floor in the European Union. Some examples are presented to explain the potential role of EVA in the implementation of a European policy for incentive plans. According to the paper, executives and frontline employees can or should unify their efforts within the EVA proven management system, to maximize value creation within the organization.The authors propose that decision making process at all levels should be implemented within a management framework where short- and long term incentive plans will be linked to results in form of value creation. Incentive plans should also be linked to cash and equity to guarantee the sustainability of the organization. If the employees can invest in the organization, they will start acting like owners taking right decisions and fostering sustainable growth. MY POINT OF VIEW Both papers assume a shareholderââ¬â¢s va lue perspective: the first and foremost purpose of a Corporation is to maximize shareholder value.This perspective should be brought in balance with the stakeholderââ¬â¢s perspective. Profitability has to be combined with responsibility. According to S. David Young and Stephen F. Oââ¬â¢Byrne (2000), the economic pressures that organizations are facing nowadays induce managers, in some cases, to use bad practices in order to deceive shareholders by inflated earnings or not sustainable growth. EVA alone cannot solve this issue. A very clear management system has to be set up with guidelines and accountability for executives. Corporations cannot become economic machines.Responsibility for stakeholders (employees, society, environment, customers) has to play a central role as well. Economic earnings should be the main target, but corporations should be able to provide the needed environment to create the expected value based on ownership, clear economic and financial information, moral recognition, personal growth, empowerment and training. The first paper is a very interesting approach to EVA and to accounting practices. It sheds light on the issue that accounting is not what is used to be and cannot account anymore for what it has to account.Accounting standards lack the ability to control and guide executive behavior. On the other hand, the paper tends to fully disqualify accounting. Conventional accounting has played and will play its role in the society. It is hard to say that accounting is completely responsible for all bad practices and mismanagement cases (Enron, Worldcom, etc). Accounting has its weak points and these weaknesses have been used by irrational managers to inflate value in the shareholderââ¬â¢s eyes. The question is if we are talking about a symptom or about a root cause.We cannot solve the problem working on the symptoms. The root causes have to be found and addressed. In the current competitive environment, managers are struggling with the value creation process. Fierce competition and growing expectations of the shareholders is a killing combination to push managers in the bad path. It is not rare then that some of them make use of bad practices in order to boost value on the short-term, but putting in serious dangerous the future of the organization.In such situation is fair to say that accounting cannot account anymore for what really counts. Accounting standards allow these bad practices. A superior management system is in need. S. David Young and Stephen F. Oââ¬â¢Byrne (2000) states that EVA can actually boost productivity and is able to match the interests of shareholders and stakeholders. Decision making process must be decentralized and roll down to the floor. In my experience, executives lack the ability to empower employees.Maybe it is the fear to lose power or that they donââ¬â¢t trust the subordinates. In any case they are missing the possibility to stimulate and motivate employees and the m ost important they are failing to use the advantage of impacting decision making by the ââ¬Ëtime and placeââ¬â¢ factors. I think one of the reasons can be that they lack a measure like EVA that can set up the targets for the whole organization, allowing the cascading of the decision making process, improving the performance of the organization through more motivated employees and ownership boosting.EVA can be used at all levels within the organization, stimulating the decision making and risk taking attitude of the employees, since EVA will bring transparency and direction to the objectives to be met to create true value. In this case owners donââ¬â¢t have to worry about the earning sharing and they can start seeing employees as partner with the same objectives and motivations. Nowadays the intellectual capital of a corporation is one of the strongest competitive edges they can create. Employeeââ¬â¢s satisfaction must be one of the goals within the organization to make i t sustainable.Employeeââ¬â¢s satisfaction cannot be based only on cash or equity. People need a trusty environment where they can interact and reach high productivity levels, based not only on economic incentives, but on total ownership, supported by an increasing role in the decision making process, contributing to the value creation process and ensuring a sustainable growth of the organization. If one takes a closer look at EVA methodology to demonstrate that EVA is not as simple as supporters tell. EVA is a performance measure capable of reliably indicating the intrinsic value of all companies in all times.As a performance metric, EVA remains in control of the corporation and should impact Market Value Added (MVA) on the long term creating true value for the shareholders. With EVA managers have a more effective tool to support their decision making process. The entire metric was developed based on the following three ideas : 1. Cash flows are the best indicators of performance . The accounting distortions must therefore be ââ¬Å"fixedâ⬠. Accrual based accounting should be transformed into cash-flow accounting. 2. Some expenses are really investments and should be capitalized on the balance sheet.True investments must therefore be recognized as means to create future cash flow. 3. Equity capital is expensive (or, at the very least, not free). This expense must therefore be accounted for. Investment is an economic decision and opportunity cost should be taken into account. To calculate EVA, two sets of informationââ¬â¢s are needed, namely the Net Operating Profit After Taxes (NOPAT) and the Weighted Average Cost of Capital (WACC). NOPAT is first calculated based on the Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA).Some adjustments are needed here to account for the correct operating profit of the corporation. Important here is to understand that operating and financing decisions must be evaluated separately. NOPAT provides a very clear picture of the organization operating performance, excluding potential manipulation through financing decisions. On the other hand, WACC is the average of the costs of the financing sources, each of which is weighted by its respective use in the given situation. By taking a weighted average, we can see how much interest the company has to pay for every dollar it finances.WACC demands a very clear policy from the organization about its financial structure (debt and equity relationship) to calculate the cost of the capital. This is a fundament to avoid bad practices, manipulations, abuse of leverage technique through cheaper debts and ineffective decision making process. A very strong and reliable financing structure is needed in order to not compromise the future of the organization and to provide a very solid platform for the economic growth, by choosing projects with a really economic impact on the bottom line. Generally speaking, EVA has a big drawback.As we could se e above, EVA is very far from being a simple metric. The point here is that the implementation of value-added measures such as EVA into a company is a costly and time consuming process . Substantial costs and time are justified only if benefits of optimizing the companyââ¬â¢s strategy for value creation can be achieved. A transition to value-added measurements requires serious commitment of the board of directors and senior management to use these measures to manage the business. Every individual in the company must buy into the plan to make it successful.Extensive training and communication effort directed to everyone in the company is also required. EVA may be a complex concept and may not be something the average person/employee/manager/investor is going to understand without big efforts. When it comes to the organizational change required to implement something like EVA, you need to get people on board and it could be a very difficult task and therefore a major obstacle for i ts adoption. EVA should not be viewed as the answer to all things either. It doesnââ¬â¢t solve business problems, which is the managerââ¬â¢s responsibility.In conjunction with MVA, it does provide a meaningful target to pursue for both internally and externally oriented decisions. Managers remain the leaders within the corporations and the one who has to drive the value creation process. Generally speaking, shareholders must be provided with clear data on the corporation performance and on the decision making process. They need and deserve a return on their investment, but it should not be forgotten that their investment decisions involve risk and they must be compensated for this.The cost of the capital should be incorporated. Value creation should be calculated as the difference between NOPAT and capital and its cost. Accounting earnings donââ¬â¢t mean value creation. A Corporation can report net profits that donââ¬â¢t actually mean value creation from the shareholderà ¢â¬â¢s viewpoint. To accomplish this, managers need clear and strong performance metrics able to stretch the corporation to achieve clear performance targets properly aligned with the ultimate goal of creating value. EVA is a metric upon which the whole organization can be build.In the current high competitive market, Value Based Management is a competitive advantage. It aligns the organizations with the expectations of the shareholders, facilitating the decision making process, avoiding accounting manipulation, targeting the ultimate goal of value creation, providing a very unambiguous metric such as EVA to guide the organization through the value creation process and ensuring the long term economic growth of the organization based on clear and transparent management practices.CONCLUSIONS Both papers offer a very clear perspective of the advantages of using EVA. Value Based Management provides Senior Management Teams with a clear benefit since it is able to close the gap between accounting earnings and economic earnings, driving the value within the organization. With EVA, the corporations possesses a metric that drives value and supports the incentive plans to motivate employees and make them to act like owners.Effective implementation could be an issue due to the complexity of the concept, but EVA is nowadays the most effective management approach connecting shareholders and stakeholders to accomplish the ultimate economic goal of the corporation, the value creation. EVA creates a very transparent environment providing more qualitative data to the shareholders about the organizationââ¬â¢s performance and the use of the resources. It also provides a more qualitative decision making process in order to satisfy shareholderââ¬â¢s expectations.
Friday, January 3, 2020
Hamlet, By William Shakespeare - 1237 Words
In Hamlet, Gertrude is the mother of Prince Hamlet and the queen of Denmark. She was the wife of King Hamlet, but after his death she married his brother, Claudius. Poor Gertrude is put through a lot in this play. Between the death of her husband and her son becoming crazy, it becomes a lot for one person to handle. Gertrude has often been seen as a flawed leading lady because of her lack of knowledge in some situations and her insensitiveness to the place she has put Hamlet in; however, Gertrude is respected because of her care towards Hamlet and his welfare and her care for the other people in the kingdom. There were many instances in which Gertrude was clueless as to what was going on around her. She did not realize, when she married Claudius, that Hamlet was angry with her about marrying her late husbandââ¬â¢s brother. She thought that Hamlet was going crazy because of his love for Ophelia, when actually Hamlet was becoming mad because of his fatherââ¬â¢s ghost and the reve nge he was supposed to get on Claudius. Most likely, she did not know that her new husband, Claudius, killed her late husband, King Hamlet, to get the throne. She also completely missed the fact that her son was looking for ways to kill her husband. Above all, she was clueless to the fact that her new husband was trying to kill her son, so clueless that she ended up drinking from a poisoned cup and killing herself. In the end, her cluelessness and lack of knowledge of the things going on around her killedShow MoreRelatedHamlet, By William Shakespeare880 Words à |à 4 PagesWilliam Shakespeare is praised as the pioneering English poet and playwright whose collection of theatrical works is regarded as the greatest artistic value throughout the history of English literature. Shakespeare delved into the spiritual and mental component of humanity and the consequences that arise from this human spirit when it is disputed. The most famous revenge tragedy play, Hamlet, is an excellent ill ustration of Shakespeareââ¬â¢s philosophical study of human nature. In Hamlet, the arguableRead MoreHamlet, By William Shakespeare899 Words à |à 4 PagesWilliam Shakespeare, author of Hamlet, was a well-known author in the 1500s and is still popular today. He was born on April 24, 1564 in London, England. Although there were no birth records at that time, it shows he was baptized one year prior to that, which leads us to believe his birthday was in 1564 because children were normally baptized a year after their birth. Shakespeareââ¬â¢s writing style was very different than others at that time. He used many metaphors and rhetorical phrases, and most ofRead MoreHamlet, By William Shakespeare996 Words à |à 4 PagesHamlet, written by William Shakespeare, with out a doubt holds the most famous soliloquy in English history spoken by Hamlet in Act III, scene i, lines 57-90. This soliloquy holds much importance to the play as a whole because it ties together the reoccurring them es of suicide and Hamletââ¬â¢s inaction portrayed by Shakespeare. Hamlet poses a problem, which is the driving force of the play: ââ¬Å"To be or not to be?â⬠(III.i.57). Shakespeare uses this logical question asked by Hamlet to drive out his underlyingRead MoreHamlet, By William Shakespeare1178 Words à |à 5 Pages In William Shakespeareââ¬â¢s play Hamlet, the protagonist suffers from struggles with major characters, especially with the women in his life. While reading the play Hamlet, Hamlet appears to be a disillusioned man. Throughout the play, Shakespeare has only casted two females: Gertrude and Ophelia. Gertrude is defined to be incestuous, naà ¯ve and cold-hearted. On the other side, Ophelia is characterized to be ignorant, innocent and fearful. After the quick marriage of his mother and evil uncle, Hamletââ¬â¢sRead MoreHamlet, By William Shakespeare1308 Words à |à 6 PagesHamlet is arguably one of the greatest tragedies in all of literature and when most people think of tragic plays, they think of none other than the one who wrote it, William Shakespeare. This classic story of revenge excites itââ¬â¢s readers with its main character, Prince Hamlet, who goes through the unique human-like process of revenge that is often overlooked. Many other stories rely heavily on the logi c of good people doing good things and bad people doing bad things just for the sake of their natureRead MoreHamlet, By William Shakespeare Essay1453 Words à |à 6 PagesHamlet by William Shakespeare explores many aspects of mankind--death, betrayal, love, and mourning. Out of these, the most prominent theme in this play is death in the form of suicide. The main character, Hamlet, finds himself questioning the quality of life and the uncertainty of the afterlife once he discovers news of his father s death and the corruption in the kingdom that follows. Ophelia, Hamletââ¬â¢s lover, is found dead later in the plot and is presumed to have committed suicide. In Hamletââ¬â¢sRead MoreHamlet, By William Shakespeare1146 Words à |à 5 PagesA character so complex, enticing and fascinating, his name is Hamlet. We are all Hamlet, and that, is the argument. Hamlet is an enigmatic character with many flaws. These flaws are the ones that prove similarities between us and him. A play so popular and significant is due to its huge relevance to us as a society. In the play Hamlet, William Shakespeare uses Hamletââ¬â¢s character and metaphor to demonstrate that when one is left alone to their thoughts, these thoughts overtake reason. ConsequentlyRead MoreHamlet by William Shakespeare1456 Words à |à 6 PagesThe play Hamlet, by William Shakespeare, takes place in a time where the impossible was a part of the lives of everyday people. Occurrences that people in the modern time would believe unbelievable. Yet, with just a quill and parchment Shakespeareââ¬â¢s is able to connect the past and present by weaving a plot with skill that is still unparalleled to this day. The play Hamlet this exceeds this expectation by revealing depth of Hamlets, the protagonists, character personality through the useRead MoreHamlet, By William Shakespeare1920 Words à |à 8 PagesIn the play Hamlet by William Shakespeare, the character Hamlet must deal with both external and internal conflict. Hamlet encounters many struggles and has trouble finding a way to deal with them. With so many corrupt people in his life, Hamlet feels as if there is no one that he can trust and begins to isolate himself from others. A result from this isolation leads Hamlet to become melancholy. Hamlet struggles with suicidal thoughts, wants to kill King Claudius, and is distraught over his motherââ¬â¢sRead MoreHamlet, By William Shakespeare846 Words à |à 4 Pagesalways been a contemplative topic. In Hamlet, the main character Hamlet thinks to himself about suicide. Hamlet was written by William Shakespeare. Shakespeare wrote Hamlet between 1599 and 1602. William Shakespeare is one of the greatest playwrights in history. Hamlet is about Prince Hamlet of Denmark who is trying to find out about the death of his father after his father s ââ¬Ëghostââ¬â¢ comes to him telling him it was his uncle who had killed him. While Hamlet contemplates suicide he gives his famous
Thursday, December 26, 2019
The Man And Science Behind Token Economies - 1814 Words
The Man and Science Behind Token Economies B.f. Skinner once proclaimed ââ¬Å"Give me a child and Iââ¬â¢ll shape him into anything.â⬠Today, our generation now knows that statement to be true. Burrhus Frederic Skinner was born on March 20, 1904 in a small town, Susquehanna, Pennsylvania. His father was a lawyer and his mother was an independent housewife. B.F. Skinner, as he is more commonly referred to, had a brother who died of a cerebral aneurysm at age sixteen. While at Hamilton University, Skinner received his bachelorââ¬â¢s degree in English. At Hamilton, he wrote for the school newspaper and confessed to being an atheist (Boeree 1). Skinner received his masterââ¬â¢s in 1930 and his doctoral in 1931, both in psychology and at Harvard. He continued toâ⬠¦show more contentâ⬠¦Freedom and Dignity reached the top of the New York Times Bestseller List in 1972 (Rutherford 1). Skinner penned many other books that did not have as much acclaim (Boeree 5). Besides books, Skinner also had many notable inventions under his name. When he was a young boy, he invented a device to remind him to pick up his clothes off the floor. Later in his life, Skinner developed a technology for the military that allowed pigeon-guided missiles to be used. Burrhus also invented a device called the ââ¬Ëair-crib.ââ¬â¢ He used the crib on his second daughter as an experiment. The idea was good, but the ââ¬Ëair-cribââ¬â¢ never caught on due to it looking like a toddler aquarium. B.F. Skinner also invented the teaching machine. The machine literally taught children like a teacher using Skinnerââ¬â¢s principles. He was so confident in the idea that he once said ââ¬Å"I have no doubt at all that programmed instruction based on operant principles will take over education.â⬠B.F. Skinner was clearly ahead of his time. Look at modern online courses and one would see a striking resemblance (Rutherford 1). B.F. Skinnerââ¬â¢s ideology would forever change how people would see the science of behaviorism and psychology. Skinner thought it was much more productive to study observable behavior rather than the mental cause and effects of experiments. In this way, he would
Wednesday, December 18, 2019
The Authoritative Sources Of Economics - 1470 Words
The Authoritative Sources of Economics: Scholarly Journals, Economics Studies Publications, Research Institutions, and Online Databases Word Count: 1377 Introduction to the Authoritative Sources of Economics In the field of Economics, valuable theories and analysis are based on previous economics research and studies. Peer reviewed scholarly journals, economics studies publications, economics research institutions, and online economics databases are the leading sources in the field of economics. Experts and researchers in the field of economics focus on the study of cause and effect of economy by investigating reliable sources such as politics, culture, world ideology etc. Research and writing sources in Economics can be distinct from other discipline because large authoritative information is interpreted by figures, statistics and graphics. Researchers in the field of economics focus on how variables affect economy as a whole and they predict responses to future changes in market conditions or policy. Peer reviewed scholarly journals Scholarly journals in academic study are published by academic institution such as universities, colleges or research organizations etc. Peer reviewed scholarly journals have less bias than other type of sources because research writings need to meet certain criteria before publishing. The scholarly journal is usually funded by the university or related authority to support the research in the specific field. For instance,Show MoreRelatedFasb and the Standard-Setting Process1219 Words à |à 5 Pagesof the financial statements. To achieve these, there is need to set guidelines that create uniformity in the preparation of the statements across the region. In this paper, we will focus on the FASBââ¬â¢s standard setting process and define the authoritative sources of accounting information that the board refers in setting the standards. More importantly, we are going to describe the general objectives of the financial reporting and the role of ethics in the statementsââ¬â¢ report ing. FASB and the Standard-SettingRead MoreEssay about acct540 week#5705 Words à |à 3 Pagesstatement consolidation does not represent the reality of the company. The second issue to considerer is determines whether financial statement disclosures of Sony Entertainment were adequate under regulatory rules. Conclusion: 1-As stated by authoritative sources goodwill was amortized; it means that the value of goodwill was diminished annually. Thus, resulting a loss equal to the amount that was diminished. Since 2001, amortization would not permitted for goodwill assets. Instead write-down of goodwillRead MoreThe Basic Principles Of Plain English929 Words à |à 4 Pagesish-rule-of.html#sthash.P7WSAJKj.dpuf The memorandum provides right information, about authoritative sources. In the collection of the evidence is not only important authoritative sources, but also would be important non-authoritative sources, as we can mention guidance gives by AICPA, web sites, articles about the same industry or problem, and general information about the industry. Sometimes no-authoritative materials help to understand better the authorities. For example companies with similarRead MoreEssay on Homework Assignment Ch1-21067 Words à |à 5 PagesAC 550 Intermediate Accounting Homework assignment Ch1-2 Chapter 1 CA1-1 1. GAAP is the term used to indicate the whole body of FASB authoritative literature. Ans: True 2. Any company claiming compliance with GAAP must comply with most standards and interpretations but does not have to follow the disclosure requirements. Ans: False ââ¬â All company that is claiming compliance with GAAP must follow all standards and interpretations especiallyRead MoreIndonesi The Largest Economy Of South East Asia1110 Words à |à 5 Pagesmalnutrition, and insufficient access to education place Indonesia in the developing or Third World realm. Indonesiaââ¬â¢s history, geographic position, abundance of natural resources, wars and conquest, as well as trade has fundamentally shaped the economic and political structure. Furthermore, leadership influence, intervening forces, and its colonial masters have also played a large role in constructing the systems of this developing country. The colonial period has greatly formed Indonesia intoRead MoreAcc/537 Week 1 Individual Assignment Essay761 Words à |à 4 Pageshierarchy of Generally Accepted Accounting Principles (GAAP) governs what constitutes GAAP for reporting entities. It lists the priority sequence of pronouncements to which an entity should look for accounting and financial reporting authoritative guidance. The sources of accounting principles are generally accepted and categorized in different levels, and consist of standards, interpretations, bulletin positions, and guidelines. Level A is the highest level in financial reporting. This level officiallyRead MoreBusiness Expansion Through Training And Development1728 Words à |à 7 Pagesa comparatively recent origin. In the last two decades, there has been a rapid growth in the number of institutions offering management education, these are as follows: universities, Colleges, and Studies Centres. With the diversion of sizeable economics and human reso urces in this strategic area of national development, there should be endeavours that is simultaneous to explore and study of the various factors that affects all management trainings, this is from the identification of the trainingRead MoreGlobal Warming And Its Health Impacts1573 Words à |à 7 Pagesspecializes in finance, economics, and environmental economics. The fact that the author specializes in finance and economics influences how he approaches the topic of global warming. For example, when he addresses the effects of global warming, he always ties them back to some sort of economic degradation to the human population. As Heal puts it ââ¬Å"[climate change] Itââ¬â¢s tied into our use of energy, one of the defining characteristics of our society, and a factor closely linked to economic progress.â⬠(HealRead MoreLaw as an Instrument of Social Change1546 Words à |à 7 Pagesprogrammed social evolution can be brought about.1 The Soviet Union succeeded in making eno rmous changes in society by the use of law. China also managed to moderate through law its population growth and as a result devote more of its resources to economic development and modernization. _ 1 Hosen N, Reform of Indonesian Law in the Post ââ¬â Soeharto era (1998-1999), PhD Thesis Faculty of Law, University of Wollongong, 2004. p25. The law, throughRead MoreWhen Your Practice Routines Are Interrupted1252 Words à |à 6 Pagesinformation that will deter me away from my original decision. Inquisitiveness 1. What is your motivation for questioning information provided by an authoritative source, such as a person, an article, or a book? My motivation for questioning information provided by an authoritative source is to clarify and explore all other options besides that particular source. When the information provided is inconsistent with my values and principles, I will have to question it and be determined to learn more. 2
Tuesday, December 10, 2019
Nursing Pain Management
Question: Discuss about theNursingfor Pain Management. Answer: Introduction The report critically appraises two articles-one investigating the impact of 20 week aerobic exercise training on reducing emotional stress in participants and the other article investigating the impact of Kouk Sun Do, a mind-body exercise on reducing stress. The scenario is about Mariana, a single mother with 18 month old daughter who is a health science student of Australian University. Her daughter has severe asthma and Mariana is diabetic and has severe blood disorder. In the absence of family and social support, she suffers intense stress. The evaluation of the two papers will be done on the basis of evidence based practice to identify how researcher compares different literature and identify the gap in the field of study to carry out the investigation (Polit Beck, 2013). The first critical appraisal paper is a randomized controlled study and another is qualitative pilot study. The purpose of the report is to critically appraise the two papers and determine its strength and wea kness to assess which is more relevant to reduce stress and improve mood in case of Mariana. Part 1- Appraisal Paper 1 Author- Von Haaren et al., (2015). Journal- Journal of psychology of sport and exercise Ethical considerations- The research was carried out ethically with permissions from University. Title- The impact of ambulatory assessment and the reduction of emotional stress after participation in 20 week aerobic exercise training. Abstract- The abstract of the journal article effectively provides a brief summary of the journal of the purpose and method of conducting a research. The aim of the study was to investigate the improvement in emotional stress reactivity after 20 weeks of aerobic exercise. The whole process of investigation has been summarized in a cohesive way by which a person can easily understand the research and it contributes to credibility of the work (Elo et al., 2014). Purpose- The purpose of carrying out any research is very essential as it clearly reports what is missing in the field of study and what needs to be known further to get better understanding on the topic (Thornton, 2013). The significance of the research became evident when the researcher analyzed existing literature to find that physiological stress reactivity has been studied but very little research has been done on assessing emotional stress response (Lataster et al., 2013).. Existing research on relation between exercise and emotional stress reactivity has many limitations and nothing has been studied regarding its effect on exercise in real life setting. Hence the purpose of investigation became clear (Von Haaren et al., 2015). Methods/ Design- There were different scale for assessment of moods, perceived stress and aerobic capacity of participants. A randomized controlled trial was conducted with 61 engineering participants in which the control group received cardiopulmonary exercise test after the end of research while the other group, the stress level was assessed two times during the exam period. The experimental group was given aerobic running training and the outcome of the cardiopulmonary test was assessed running speed and lactate threshold. The method was useful as it used statistical analysis with maximum oxygen consumption to determine the efficacy of intervention. Discussion- The results showed that there was no difference cardiopulmonary testing parameter between control group and intervention group before the intervention. However, aerobic capacity in the intervention group increased by 8.7% post intervention, while in control group the aerobic capacity increased by 5.6%. Hence the author was successful in proving that 20 week aerobic exercise lowers emotional response to stress in real life. The study was also consistent with the research by Klaperski et al., (2013) which showed more physically active group had lower reactivity to stress response Limitations- The limitation of the finding is that the study findings cannot be readily accepted as the study was done only on same age group of healthy people. Greater insights to the effect on stress response could be been determined by carrying out the research other group of people. There was also gap in assessment as no physiology triggered assessment tool was utilized and hence highly stressful moments might have been missed. Conclusion- This research is significant to change the concept of stress response people. The normal trend is that people in stress resort to sub-optimal activities. Hence, exercise has long term health benefits and it reduces stress and depression in life. The positive is possible due to the effects of exercise on mood. Levels and hierarchy of evidence-The research article come under the hierarchy of unfiltered information as the study was conducted using the randomized controlled trials (NHMRC, 2009). Under JBI level of evidence, it comes under experimental studies (JBI, 2016) and under 6S hierarchy it comes under the lowest hierarchy of published journals Applicability- This intervention mentioned in the research can be applied for stress reduction in Mariana if she starts doing regular physical exercise in her life Strength/weaknesses- The findings of the research is useful in changing the concepts of development of stress and gives new insight into the idea of physical exercise acting as an intervention to reduce stress in life. The weakness of the study is that stress is also caused by environmental and social stressors and the interaction of this factor in stress response has not been considered. Part 2- Appraisal Paper 2 Author- Kim, J., Yang, H., Schroeppel, S. (2013). Journal- Health education journal Ethical consideration- The ethical consideration for research was considered by taking approval for the project from the Universitys Institutional Review Board and informed consent were taken from all the participants. Title- A pilot study exploring the impact of Kouk Sun Do (KSD) on participants with anxiety. Abstract- KSD sessions were conducted in treatment group over three times per week and stress level and coping with stress for participants were also assessed before and after intervention (Kim et al., 2013). The study findings supported the fact that relaxation method is useful in reducing anxiety symptoms as it was also effective in reducing pain and anxiety in patients with hip arthroplasty (Byky?lmaz A?t?, 2013). Purpose- Mindfulness training is beneficial in regulation of emotions and treating symptoms of anxiety disorder. Change in neural mechanism is responsible for this improvement in stress response (Hlzel et al., 2013). The researcher focused on investigating the effect Kouk Sun Do, a traditional method of meditative exercise of Korea because the efficacy of this technique has not been evaluated. The criteria for selecting participants were possible because the University students as they are vulnerable to increased anxiety and depression compared to other students. Methods/ Design- Participants with anxiety symptoms were selected and the treatment groups had to attend KSD sessions while control groups were given the intervention after the treatment group. In the last session, the effects of the session were analyzed by taking feedback from participants (Kim et al., 2013). The data obtained were analyzed using the repeated measure analysis of variance to determine the effect of intervention. The choice of data analysis method is effective, as it is relevant to those experiment were repeated data is taken from participants more than once (Maurissen Vidmar, 2016). Discussion- Feedback from participants mostly revealed that KSD helped them relax their mind and body. The positive impact was also seen in daily life routines were participants were successful in handling stressful situations. The study findings were also consistent with previous research on similar topic thus giving support to previous work. Limitations- The small sample size is the major limitation of the research as it showed that significance statitistical difference could not be obtained, Conclusion- From the analysis of research study, it became evident that KSD intervention can be beneficial when performed regularly and the research was the evidence for enhancing anxiety symptoms in people with stress. It was also found that coping strategies is interlinked with time and characteristics of people (Kim et al., 2013). Levels and hierarchy of evidence- The research comes under level II of randomized controlled trial as the research was conducted with control group and intervention group (NHMRC, 2009). In JBI level of evidence it comes under top hierarchy of experimental studies (JBI, 2016). It is unfiltered information and comes under evidence based abstraction journals (Dicenso et al., 2016). Applicability- The intervention mentioned in the study had great implication in treating Mariana and reducing her stress and anxiety. Strengths/weaknesses- The strength of the research is that it was useful in providing an alternative approach to enhance mental health in patients with depression. However, due to small number of participant studied in the research, the study cannot be readily reliable and research with diverse group is required to determine the credibility of intervention. Justification of Strongest Evidence Related to Scenario In the case scenario of Mariana who is a single mother suffering from stress and diabetes, it is essential to find an intervention that helps in improving her response to daily life stressors and reduced her anxiety symptoms. After the analysis of research paper on the effect of aerobic exercise and Kouk Sun Do, it can be said that the second paper on mind-body exercise is the most strongest evidenced related to treating Mariana. This is because Kouk Sun Do combines the element of physical exercise like yoga and meditative exercise too to achieve improvement in stress response. A research study by Bamber Schneider, (2016) also supports the fact that mindfulness-based meditation is useful to decrease stress. It is similar to the study by Kim et al., (2013) as this research was also carried out with college students suffering from anxiety. Mariana is also a University student and so the stress level experinced by her is similar to the participant in the research study. The reserach by Bamber Schneider, (2016) is an effective evidence to support the efficacy of mind-based intervnetion because in this case the research analysed many literature investigating the effectiveness of such intervention on reducing stress. Majority of evidence supported the fact that mind-based treatment lead to decrease in anxiety and increase in mindfulness. The strength of the second article is beacuse of the fact that it considered the frequency and duration of Kouk Sun Do to determine is effectiveness in reducing stress. The first article on effect of aerobic exercise is not a strong evidence that can be applied in case of Mariana. This can be understood from Goldin, et al., (2013) work who compared mind based reduction and aerobic anxiety in addressing social anxiety. This literature is relevant to Marianas case because Mariana also experiences societal stress apart from stress experienced in University. The opinion was that mind based exercise improves emotional regulation and the neuro-mechanism is responsible for eliminating negative self-belief. Random patients were subjected to aerobic exercise or mind based programme and it was found that mind-based exercise yielded better results in reducing negative emotions and increasing attention. This change automatically leads to increase in stress response. Hence, regulation of emotion during mind based exercise like Kouk Sun Do is an important psychological factor to reduce stress in patients. Hence, the benefit of Kouk Sun Do is more compared to phys ical activity in reducing stress and this is the strongest evidence that can applied to treat Mariana and reduce her symptoms. Conclusion The report critically appraised two articles on different intervention to reduce stress and emotional response in patients with anxiety syndrome. The report summarized the paper on effect of aerobic exercise and mind-based exercising in reducing stress and depression. Critical evaluation of the research article was done to find the applicability of the findings in case of scenario. The scenario related to Maraina required an approach for stress reduction and mood improvement in Mariana. The applicability of the two papers was analyzed by identifying weakness and strength in the study. Finally, the second paper on Kouk Sun Do as an intervention to reduce stress response was found to be the strongest evidence to applied in case of Mariana. This was supported by other literature which showed that mind-based exercise exhibits neural mechanism to regulate emotions and improve stress symptoms. Reference Bamber, M. D., Schneider, J. K. (2016). Mindfulness-based meditation to decrease stress and anxiety in college students: A narrative synthesis of the research.Educational Research Review,18, 1-32. Byky?lmaz, F., A?t?, T. (2013). The effect of relaxation techniques and back massage on pain and anxiety in Turkish total hip or knee arthroplasty patients.Pain Management Nursing,14(3), 143-154. Dicenso, A., Bayley, L., Haynes, R.B. (2016).Accessing pre-appraised evidence: fine-tuning the 5S model into a 6S model. - PubMed - NCBI.Ncbi.nlm.nih.gov. Retrieved 21 October 2016, from https://www.ncbi.nlm.nih.gov/pubmed/19779069 Elo, S., Kriinen, M., Kanste, O., Plkki, T., Utriainen, K., Kyngs, H. (2014). Qualitative content analysis.Sage Open,4(1), 2158244014522633. Goldin, P., Ziv, M., Jazaieri, H., Hahn, K., Gross, J. J. (2013). MBSR vs aerobic exercise in social anxiety: fMRI of emotion regulation of negative self-beliefs.Social Cognitive and Affective Neuroscience,8(1), 65-72. Hlzel, B. K., Hoge, E. A., Greve, D. N., Gard, T., Creswell, J. D., Brown, K. W., ... Lazar, S. W. (2013). Neural mechanisms of symptom improvements in generalized anxiety disorder following mindfulness training.NeuroImage: Clinical,2, 448-458. Kim, J., Yang, H., Schroeppel, S. (2013). A pilot study examining the effects of kouk sun do on university students with anxiety symptoms: The effects of kouk sun do on mental health.Stress and Health,29(2), 99-107. doi:10.1002/smi.2431 Klaperski, S., von Dawans, B., Heinrichs, M., Fuchs, R. (2013). Does the level of physical exercise affect physiological and psychological responses to psychosocial stress in women?Psychology of Sport and Exercise,14(2), 266-274. doi:10.1016/j.psychsport.2012.11.003 Lataster, T., Valmaggia, L., Lardinois, M., Van Os, J., Myin-Germeys, I. (2013). Increased stress reactivity: a mechanism specifically associated with the positive symptoms of psychotic disorder.Psychological medicine,43(07), 1389-1400. Maurissen, J. P., Vidmar, T. J. (2016). Repeated-Measure Analyses: Which One? A Survey of Statistical Models and Recommendations for Reporting.Neurotoxicology and Teratology. National Health and Medical Research Council [NHMRC]. (2009). NHMRC additional levels of evidence and grades for recommendation for developers of guidelines. Polit, D. F., Beck, C. T. (2013).Essentials of nursing research: Appraising evidence for nursing practice. Lippincott Williams Wilkins. The JBI Approach | JBI. (2016).Joannabriggs.org. Retrieved 21 October 2016, from https://joannabriggs.org/jbi-approach.html Thornton, H. (2013). We need to ask what is the purpose of research?. von Haaren, B., Haertel, S., Stumpp, J., Hey, S., Ebner-Priemer, U. (2015). Reduced emotional stress reactivity to a real-life academic examination stressor in students participating in a 20-week aerobic exercise training: A randomised controlled trial using ambulatory assessment.Psychology of Sport and Exercise,20, 67-75. doi:10.1016/j.psychsport.2015.04.004
Monday, December 2, 2019
The Ural Tales Review Essay Example
The Ural Tales Review Paper Essay on The Ural Tales Often hooligans frighten children Baba egoy, Gray Wolf, etc. Me it is absolutely not scared, I on the contrary would say, Just let them stick their noses. I know a couple of tricks. But she was afraid of lizards! Every summer, they suddenly appeared in our garden. One day after the next meeting with the lizard and blowing lacrimal streams dad just reassured: This is a servant of the Mistress of Copper Mountain! There is an assumption that in our garden goes lizards movement line from the Urals to the Alps. To exchange experiences But The question is being studied. - and pointed to the terrace, from where came the familiar words from childhood reasonably , hypothesis , etc. But the Urals and the Mistress of Copper Mountain it sounded new. And soon, along with the book, under the melodious voice of my nurses opened the world to me fabulous, bright, shiny, malachite, blue tits, Mistress of Copper Mountain, stone flower, a great runner, Tayushkinym mirror, Ognevushka-poskakushkoy, si lver hoof and the Ural mountains. Tales Bazhov, it is not just invented stories. Bazhov traveled to the Urals and the collected material, communicating with the people. I love re-reading Blue Snake about two friends Lanco Puzhanko yes Leiko cap. Once they had a good laugh over Maryushka, suitors were not from her. Good girl, yes kosorotenkaya. She wondered with sex. Comb hair combed, and then hung it in the closet, and on the morning of a hair on the crest will be such and groom. The boys all slept until the comb combed the horse. You understand what the girl resentment left. The entire village over it began to laugh. And now met friends Blue zmeku. It does not crawl, and spins a ring, Golovenko expose and tail rests, and rolls. Right from her golden jet fray, and left black. Two are found if the one gold, another mountain. Generally friends passed the test. A case had been read for yourself. But most importantly, from this tale that friendship is more important than gold, now is good in action is manifested not just in words, and the opponents piece did not open his rotok. We will write a custom essay sample on The Ural Tales Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Ural Tales Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Ural Tales Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer About all the tales you will not write. Read them right. Both adults and children. Written a special lyrical language, with specific intonations and melodious dialect. In our country today is not the ideology of respect for labor. Not to mention the respect of others labor. Half of the country, working in the state-owned enterprises do not receive salaries. This Oil Gas Power! And in the tales. But Mistress of Copper Mountain hardworking good people, protects and helps them in their work, showing respect for their skill, so they not only earn a living and doing business for the benefit of the people and the homeland. I have learned all that in life you need to work. And there is nothing wrong. Than drinking in doorways, cursing and all the troubles fell on the rotten market economy. Our nation is sick, difficult, but having hope. What is that hope? In a culture. And the story, as we know it is the foundation of culture. The tales Bazhov empty in the folk-epic presentation, but it is our history. And what begins with the Motherland? Of course, with history and with our good fairy tales and tales.
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