Financial Accounting Theory Standards Board

Question: Examine about the Financial Accounting Theory Standards Board. Answer: Presentation: Impalpable resources are significant piece of the benefit structure of any organization. It very well may be characterized as the recognizable non-financial resources that can't be seen, contacted or genuinely estimated. An elusive resource can be made or obtained. There is credited an incentive to any impalpable resource (Deegan 2013). These advantages offer valuable help for an organization to proceed with its business viably. Altruism, licenses, licenses, RD, copyrights and significantly more are instances of elusive resources. Australian Accounting Standards Board (AASB) characterized elusive resource announcing standard in the 138 piece of the revealing norm. This task examines the consistence of AASB 138 in the yearly report of two Australian mammoth organizations Woolworth and Telstra. Woolworth is a grocery store and Telstra is a media transmission organization. The immaterial resource report examination of Woolworth is in the initial segment and the investigation of Telstras impalpable resource report is in the second. The examination is finished by AASB. Audit of Woolworths and Telstras Financial Report on Intangible Assets: Woolworths 2016 Annual Report Analysis: Woolworths 2016 yearly report on immaterial resources comprises of altruism, brand names, alcohol and gaming licenses and others. They ordered their immaterial resources in four gatherings: generosity, brand names, alcohol and gaming licenses and others. Their impalpable resources recognizable proof complies with Australian Accounting Standards Boards (AASB) number 138 standard in regards to divulgence of elusive resources in the money related report (Yao and Hu 2013). The advantages referenced in the report as elusive resources in the money related report are recognizable, have some worth, ailing in physical substance, non-fiscal, controllable and convey future budgetary advantages. These advantages are not immaterial resources in the extent of other norm, money related resources according to AASB 132 (Steenkamp and Steenkamp 2016), investigation or assessment resources according to AASB or use on advancement and extraction of oil, minerals and related sources. Each elusive resource has a helpful life. Reasonable worth is assigned to them. These advantages can be sold, isolated, moved, leased or traded exclusively or with another benefit. Huge numbers of these benefits emerge from legitimate or authoritative rights. The expenses of these advantages are determined precisely. There are no inside created impalpable resources in the report in the elusive resource segment. The Cost Model and Revaluation Model are utilized for valuation of the advantage s. The impalpable resources with limited valuable lives are appropriately amortized and those with inconclusive helpful lives are tried for weakness (Russell 2015) in consistence of AASB 136. The report reveals the accompanying data about the companys impalpable resources. Limited or endless helpful existences of the immaterial resources. Utilized amortization strategy for an immaterial resource with limited valuable life. Net conveying sum and collected amortization at start and end of the period. Conveying sum compromise at start and end of the period. Purposes behind thinking about an immaterial resource for have an uncertain valuable life. Nitty gritty money related report on the Cash Generating Unit gatherings. Woolworths elusive resource area is very point by point and passes on much data about the organization resources. Being an enormous organization, their generosity, distinctive brand names, different licenses are of gigantic worth. The report shows that the expense of their impalpable resources is around $6000 million (www.woolworths.com 2016). Telstras 2016 Annual Report Analysis: Telstra is Australia biggest media transmission organization. Their 2016 yearly report contains the accompanying immaterial resources: altruism, licenses, programming resources, conceded consumption and different intangibles. Telstras yearly report is the ideal case of an AASB 138 agreeable report. This report secured all the parts of the companys elusive resources. The whole resource related and the valuation-related data is given to help the client of this data to comprehend (Rindova and Martins 2012). The report records every single immaterial resource of the organization barring the elusive resources which will be material in another norm, budgetary resources according to AASB 132, assessment and investigation resources according to AASB 6 and mineral, oil and related assets extraction and advancement consumptions. The elusive resources definitions incorporate resource, dynamic market, cost, reasonable worth and helpful life. The benefits are effectively recognizable, without physical presence and non-money related in nature. The advantages are going to give benefits in future and their expense can be dependably estimated. The inside created impalpable resources are excluded. The Cost Model and Revaluation Model are utilized for valuation of the advantages. The immaterial resources with limited valuable lives are amortized and the ones with boundless helpful lives are tried for weakness in understanding to AASB 136. The yearly report unveils the accompanying data about Telstras elusive resources: Net conveying sum and aggregated amortization at start and end of the period. Compromise of conveying sum at start and end of the period. Strategies for amortization utilized for immaterial resources with limited lives. The announcement of pay that incorporates costs for amortization. Purposes behind considering an advantage having an uncertain valuable life. Related data about the immaterial resources. Evaluation of disability. Subtleties of Cash Generating Units and its altruism designation Figuring of Value being used. Telstras yearly report on immaterial resources contains all the necessary parts as determined in AASB 138 (www.aasb.gov.au 2016). It fits in with that consummately. All the necessary data can be effectively found in this report. Their all out yearly elusive resource in 2016 is around $10000 million (www.telstra.com 2016)! Examination of Woolworth and Telstras Intangible Asset Report: The 2016 Annual Report of Woolworth and Telstra are both consistent with AASBs 138 gauges. Be that as it may, there are a few contrasts in the introduction and exposure. Woolworths report is brief; it covers just the fundamental parts of divulgence of immaterial resources. There are very few insights regarding the different elusive resources in subtleties. Numerous measurable and numerical information is additionally missing which may be a key bit of the report. In this way, initially, Woolworths report on immaterial resources is satisfactory however not exceptionally point by point. Then again, Telstras report is exceptionally nitty gritty in the impalpable resources segment. It gives all the numerical and measurable data of the different immaterial resources. The client will get a decent glance at the cash stream of different resources. There is likewise a point by point portrayal of the elusive resources and their estimation strategies to help the client in perusing the data appropriately. The amortizations and disabilities are appeared in the best possible way for the peruser to comprehend (Arrighetti and Lasagni 2015). Along these lines, in correlation with Woolworth, Telstras report is considerably more instructive and point by point. End: An immaterial resource is a significant piece of any companys resource structure. It improves accounting report wellbeing of the organizations. So the organizations need to give a nitty gritty report about their elusive resources in their report. The estimations likewise should be appeared to give a nitty gritty numerical view. AASB 138 is the standard for immaterial resource announcing in Australia. The Australian organizations Woolworth and Telstra has effectively joined their immaterial resource report in the yearly report of 2016 in consistence with AASB 138. Telstra has received a more detail based way to deal with making the report. Woolworths report is sufficient. References: Arrighetti, A., Landini, F. furthermore, Lasagni, A., 2015. Impalpable Asset Dynamics and Firm Behaviour.Industry and Innovation,22(5), pp.402-422. Deegan, C., 2013.Financial bookkeeping hypothesis. McGraw-Hill Education Australia. Rindova, V.P. furthermore, Martins, L.L., 2012. Show me the cash: A multidimensional point of view on notoriety as an impalpable asset.The Oxford handbook of corporate notoriety, pp.16-33. Russell, M., 2015. The board impetuses to perceive impalpable assets.Accounting Finance. Steenkamp, N. what's more, Steenkamp, S., 2016. AASB138: Catalyst for administrative choices lessening R D spending?.Journal of Financial Reporting and Accounting,14(1). www.aasb.gov.au [Accessed on twentieth Sep. 2016] www.telstra.com.au [Accessed on twentieth Sep. 2016] www.woolworths.com.au [Accessed on twentieth Sep. 2016]

Should College Essays Be Double Spaced? The Answers You Need

Should College Essays Be Double Spaced? The Answers You NeedDo you have a lot of college essays to write and do you know the answer to the question 'should college essays be double spaced?' The majority of college students that I speak with will tell you that they read their writing twice before submitting it. That is too much, I have found. Here are a few tips to help you keep your college essay focused and read more times.First, try to write your essay as if you were reading it. What does this mean? It means do not become completely absorbed in the thoughts you are having. Instead of reading your essay from left to right to left, start reading it from front to back. If you can achieve this, then you will be able to keep your focus.Next, when looking at the question 'should college essays be double spaced,' think about your professor. Is he going to like your essay? Even if he doesn't, you may still think that he or she will. If you can create a good impression on your professor, th en your professors and instructors will respect your writing.Third, every student needs an edit. Remember to set aside extra time to go over your essay before submitting it. This is a great way to make sure that the spelling, grammar, and formatting are correct. If you do not have extra time to spare, then perhaps you should ask the school librarian to help you. She or he is an expert in teaching grammar and you want to make sure that you don't forget any little things.Finally, if you still do not know the answer to the question 'should college essays be double spaced,' look at the top of your essay. Why? Well, you may want to make sure that it does not say everything that you want it to say. For example, a college essay should not say 'my boyfriend gave me the best boyfriend ever.' Instead, write something like 'My boyfriend was the best boyfriend ever for me.'Even though I gave the example of 'my boyfriend gave me the best boyfriend ever,' double spaced writing will not be the sam e for every reader. Therefore, in your first draft, you may have to make some changes. Once you get a better feel for what college students write, then you will be able to give more creative ideas to yourself.One of the most important things that you should remember when writing is to make it personal. In this day and age, students are becoming less interested in writing as part of their education and are more interested in engaging in conversation rather than just reading.Lastly, if you need help with college essays, there are plenty of experts available on the Internet. A great resource is Kaplan University's online writing tutoring. You can take your essay and improve your writing skills by being taught by a professional.

Essay Topic - How to Write a Top Ten Essay Topics

Essay Topic - How to Write a Top Ten Essay TopicsEvery one of us need to think of a top ten essay topics that will be able to get good marks in our college or university. So as the first step you must write your essay and put all of the information that you know and this is what can make it look so appealing and also able to catch the eyes of your reader.And the most important step is to start from the beginning and starting from the very first sentence and make it really catchy. Making the title and starting the topic of the essay will help you the most in the beginning of writing the essay. You have to make sure that the title has to be short and catchy, so that you can start the first sentence of the essay as early as possible.The next important step is to do a research about the topic of the essay. After having found a few topics, you can now continue writing your topic. One of the best ways to find out how to write a top ten essay topic is to go online and search for a few of th e top ten essay topics of past and present years and also you can go through the university websites and see how they can find the best topics. This way you can make a combination of the topics and write the essay based on these.Another great idea to find out how to write a top ten essay topic is to look through the newspaper archives or news websites to find out topics that were written by famous people and then come up with your own topic based on these topics. What is great about this is that you will have something fresh and different to write about. In fact this technique is the same way that you find a topic on the internet.When writing your topic, make sure that it is relevant to the subject of the essay and if possible ask your professor for a common practice. There are many people who have tried to write an essay based on a common practice or two so make sure that you use some of these tips to start your topic. Once you get the idea of how to write a top ten essay topic you can now start the actual writing process.Now what is really great about the top ten essay topics is that it gives the writer an opportunity to express their thoughts in a way that is really not seen in the daily newspaper and many other types of media. But the essay can only be written in the method that will allow the writer to write what they want to say and at the same time it will allow the audience to get to know the writer better.The best way to find out how to write a top ten essay topic is to choose the topic that interests you the most and focus on it the most. Try to make it different from the other ones that are being written in the same category, and try to find out the best topic that has not been covered yet. All these steps will give you a good beginning to your topic and will make sure that your essay will be on the top ten essay topics that will be able to get good marks.To make sure that you are able to write a top ten essay topics you have to begin by having a re search. And once you find the best topics that have been written already, you will be able to write your topic based on these topics and this will give you the top ten essay topics that will be able to get good marks from your readers.

Higher Education At State Colleges And Universities Should...

Higher education at state colleges and universities should be free for all American citizens. American citizens who attend State Colleges and Universities at no cost, will not solved all of the nation’s problems that we face today, but maybe a good start. Supplying our citizens with free higher education is one of the best investments that our nation can make; these students will become the next generation of leaders, engineers, doctors, intellects, musicians and artists. They will be equipped with the knowledge, skills and abilities to keep our nation prosperous and innovative. If America wants to continue its supremacy, as the leader of the free world, our government better take a serious look at this issue. â€Å"In 2016 the total outstanding student loan debt in the U.S was $1.2 trillion dollars, that’s the second highest level of consumer debt behind mortgages; the debt owe to the federal government is $40 million†; According to Market Watch. â€Å"70 percent of the students, who graduated with a bachelor’s degree in 2015, were in debt; the average student debt exceeding over $35,051; that’s the most in history†. According to Edvisors. The most important resource that a government has is their human resources, which is the person. If we keep indebting the people; it is going to be detrimental to our society. It is only be in a matter of time; when those resources will no longer be a resource. To keep passing the debt through generations is not wise. 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Resistance In The Workplace Essay - 1127 Words

There are times when a person must go against what is common or what others want them to do. I would define this a form resistance. To me resistance is going against what is common, or standing up to someone or some thing that you normally would not. This is a common occurrence in the workplace. Resistance in the workplace is nessicary at times to prevent getting stepped on while climbing the corporate latter. Granted there are also times when the best thing to do is sit back and let things happen. There are however times when an employee must make some noise to be heard and noticed. When someone sees oneself about to be passed up for a promotion that they are entitled to, he or she must do something. Another time some form of resistance†¦show more content†¦As with both of these methods there is power in numbers. An employee by himself can accomplish little. But with the help of others either one or a combination of the two, are effective ways of resisting the habit of comp any promoting people based on who they know not what they know. Another primary reason for resistance having a part in the workplace would be in the case of power hungry managers. This can be one of the absolute most irritating things to happen. There are times when an employees immediate manager can go on a quot;power-tripquot; and expect others to meet every order they bark out no matter how ridiculous it is. This can get to the point ware something has to be done about it. For example, an employee may be doing their respective job and the manager will walk in tell them to do something that has no relevance to what has to be done that week, simply because they enjoy bossing others about. These unnecessary demands can be denied in a few ways. The firs and most obvious way would be for the employee to simply ignore the managers. 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Numerous methods have been implemented by MNCs in order to capture cross-cultural differences in the workplace and how these can be readily applied to change management objectives in order to remain competit ive and relevant in the ever-evolving business environment. This literature review will consider the significance that culture in the workplace has on implementing change strategies in MNCs and the implications and challenges that hypothetically surface due to the divergent

A Thematic Analysis in Support of the Theory That Early...

A thematic analysis in support of the theory that early relationships affect adult attachment Abstract. This study was a qualitative thematic analysis to see if there was any evidence in early relationships that then affects the adult attachment theory. The qualitative textual analysis was carried out on a pre-existing, edited, filmed semi-structured interview. The thematic analysis showed that there is some truth in the adult attachment theory but life experiences and circumstances also have an effect on the individual. Furthermore relationships can play an important part in our lives with some evidence showing that Bowlby’s theory has some validity, (as cited†¦show more content†¦Type B, (secure), where the image of the caregiver is seen as a secure base showing pleasure at the reunion, with lastly Type C,(insecure, anxious, ambivalent), where the attachment is likely to show distress suggesting that the caregivers presence is important ( as cited in Cooper and Roth, 2007, p31). Judith Rich Harris (1999) In the Nurture Assumption argues that parents do not actually influence their children, which have been assumed, but that it is peer groups that are a major influence in how children grow up. However there have been many theories that suggests that vertical relationships during childhood also have an equally significant impact on how we develop, (as cited in Cooper and Roth, 2007, p31). There is some support for parts of the theory, now seeing that infant attachment is related to adult attachment in certain conditions, (as cited in Cooper and Roth, 2007, p35). Furthermore relationships can play an important part in our lives with some evidence showing that Bowlby’s theory has some validity. Life events though are also deemed to be important, as found in another study (Hamilton, 1994) with the results showing that children where their family circumstances were stable became secure and the ones that had experienced major changes in their family circumstances became insecure, (as cited in Cooper and Roth, 2007, p34). Therefore this thematic analysis willShow MoreRelatedA Qualitative Study to Show How Other Affect Individual Development, Using Thematic Analysis.2633 Words   |  11 Pagesshow how other affect individual development, using thematic analysis. ABSTRACT This study will examine the ways that adults construct their own attachment experiences and relationships along and how others influence these attachments and their development. The chosen method for data collection was interviews as they provide full and detailed data for thematic analysis. 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Rather than providing a thorough literature review of all research using constructs proposed to represent the operation of basic human needs, we instead review much more selectively the current state of theories about basic human needs, with a little historical context. We have chosen six theories for comparison. 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Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pageslamentable. Taken together, the key themes and processes that have been selected as the focus for each of the eight essays provide a way to conceptualize the twentieth century as a coherent unit for teaching, as well as for written narrative and analysis. Though they do not exhaust the crucial strands of historical development that tie the century together—one could add, for example, nationalism and decolonization—they cover in depth the defining phenomena of that epoch, which, as the essays demonstrate

Maintenance of Capital Doctrine

Question: Discuss about the Maintenance of Capital Doctrine. Answer: Introduction: The concept of maintenance of capital is an element of the company law which regulates the amount of capital that should be held. For instance, any company must hold and not go below its capital. The reason behind this is that the liability of the stakeholders should not be compromised in case the company is faced with bankruptcy issues. Therefore the doctrine was designed to safeguard the continuity of the business as well as to cater for the interest of the creditors. Creditors play a crucial role in the success of any business because they offer credit to the companies which is paid back with interest. (Monk, 2009) From the above introduction, we may attribute the origin of the capital maintenance doctrine to two fronts. One of them is the interest of the creditors as mentioned above. Secondly, the assets factor should be considered and the manner in which they can be dispersed leads to the origin of the doctrine. (Ranganathan, 2013). The judicial implications in the matter provide the relationship between the two fronts, in that the court enforces the law for a company to hold a given amount of capital which will favor creditors in future. In the event that a company is unable to pay debts out of its investment returns, the creditors would employ this doctrine to claim their dues in that the capital reserves would be used to clear the debts. For this reason, companies are prohibited from paying back the shareholder contribution and instead pay dividends from the profits that have been accrued. (Spillane, 2010) The capital maintenance doctrine has been developed over time using case precedence and legislation. Scholars across the world, for example Jessel M.R of England are credited for designing this doctrine. His ruling in the Flitcrofts case was a land mark step. Other remarkable scholars included Trevor and Whitworth who cited a case whereby a company repossessed part its shares from the shareholders against the company law. (Spillane, 2010). After the transaction, one of the shareholders claimed more payment from the company and he had his way. The courts interpretation was that no company was allowed to buy its shares since that amounted to reduction of capital. Furthermore, the court went ahead to conclude that creditors must be considered while winding up a company. Consequently, this forms the only event under which a company can refund the capital to the shareholders. (Ranganathan, 2013) Unlike other economies, the Australian government has taken a different turn regarding the issue of the capital maintenance doctrine. There are no strict measures concerning the amount of capital to be held by a company. Due to these liberal ideologies, Australian legislators have posed arguments that border on various issues that should be addressed first. They consider this doctrine as oppressive and feel that questions of company solvency and revelation of some material information should be availed to the shareholders. The final opinion about the Australian law is that they should consider incorporating the doctrine in their laws because the country anticipates many investors who come from other parts of the world and would need the kind of protection that the doctrine offers. (McChesney, 2012) References McChesney W.A (2012). The New Generation of Risk Management for Hedge Funds and Private Equity Investments. Cengage Learning. Boston, Massachusetts Monk, E.W. (2009). Monopoly-Finance Capital and the Paradox of Accumulation. John Wiley and Sons Ranganathan, C.I. (2013). Framework for the Preparation and Presentation of Financial Statements. Cambridge University Press, New York Spillane, J.B. (2010). Forms of Capital and the Construction of Leadership. European Operational Research

Yellow Wall Paper Essays - Mental Illness In Fiction,

Yellow Wall Paper Tim Johnston Johnston 1 ENC 1102 Ms. Allman 5 Oct 98 The Repressive Elements of The Yellow Wallpaper Often times what is meant to help can hinder. Positive intentions do not always bring about desirable effects. The Yellow Wallpaper is an example of such an occurrence. In this short story the narrator is detained in a lonesome, drab room in an attempt to free herself of a nervous disorder. During the era in which this narrative was written such practices were considered beneficial. The narrators husband, a physician adheres to this belief and forces his wife into a treatment of solitude. Rather than heal the narrator of her psychological disorder, the treatment only contributes to its effects, driving her into a severe depression. Under the orders of her husband, the narrator was moved to a house far from society in the country, wherein she is locked into an upstairs room. This environment serves not as an inspiration for mental health but as an element of repression. The locked door and barred windows serves to physically restrain her. The windows are barred for little children, and there are rings and things in the walls.(p218). Being exposed to the room's yellow wallpaper is dreadful and fosters only negative creativity. The color is hideous enough, and unreliable enough, and infuriating enough, but the pattern is torturing.(p224). All through the story the yellow paper acts as an antagonist causing her to become very annoyed and disturbed. There is nothing to do in the secluded room but stare at the wallpaper. The narrator tells of the haphazard pattern having no organization or symmetrical plot. Her constant examination and reflection of the wallpaper causes her much travail. I determine for the thousandth time that I will follow that pointless Johnston 2 pattern to some sort of a conclusion. (p221). The treatments call for isolation was a repressive factor .The narrator did not believe isolation would cure her disorder. Social contact and outside stimulation was her desire. I sometimes fancy that in my condition if I had less opposition and more society and stimulus, but John says the worst thing I can do is think about my condition.(p217). She was cut off from society and forbidden from seeing her baby. It is not natural to be confined to little social contact for large amounts of time. Society provides a sundry of different sights, sounds, feelings and stimuli to its inhabitants. To go without outside contact would be living against natures way for man. To fulfill her social need she invents a person she thinks she sees inside the wallpaper. I didn't realize for a long time what the thing was that dim sub pattern, but now I am quite sure it is a woman.(p224). The vision of a woman is clearly an indication of the ill effects caused by prolonged isolation. Her hallucination becomes so vivid that she becomes involved with her imagined character. In a frantic action the now malfunctioning narrator began to try to free the women from behind the wallpaper's pattern. She destroys yards of the wallpaper. I pulled and she shook, I shook and she pulled, and before morning we had peeled off yards of that paper.(p227) The treatment contributes to her impending mental demise She is first diagnosed with a minor nervous disorder. On her last day of treatment she is participating with hallucinations as if they are real. This obviously shows that the appointed cure only serves to fortify the minor illness. The negative qualities of the rehabilitation regimen causes her to go insane. I am getting angry enough to do something desperate jump out of the window would be an admirable Johnston 3 exercise.'' (228).Towards the end of the story, the narrator is delirious and constantly creeping around the room. Her husband goes into the room and upon seeing his wife in a deranged state creeping through the torn wallpaper falls on the floor and faints. Now why should that man have fainted? But he did, and right across my path by the wall, so that I had to creep over him every time!(p229). Clearly this treatment is issued with good intentions, but failes to bring about positive results. The lack of social exposure, physical repression ,

English as a Second Language Among Freshmen Students

English as a Second Language Among Freshmen Students Free Online Research Papers English as a Second Language Among Freshmen Students English is now acknowledged as one of the Philippines’ major language. This is because most of the Filipinos use it in any means of communication to interconnect with other people especially to the foreign ones. And since our generation is excelling, the English language is now taught to students even at an early age. And to give some proofs to the nay says about students speaking the English language, I made a study with the primary concern of their proficiency. This study shows how the freshmen students in the University of Santo Thomas AMV – College of Accountancy respond and retort with their skills in the English language. Through this report, we will be able to know their potency and weaknesses as well as their capabilities with their act of responses. This will also help us realize how rampant English is to students and to the youth. This research work precedence not only to the dexterity of the students but also to all the people concern. I may have used of constricted apprentices but it must not affect our thinking that the effect will only occur to all my respondents. We must also put into our minds that we are all just the same as my novices and all the end products are applicable and pertinent to us. May my research work help us all in understanding the situation of the newly accepted English language and may we all be considerate in expanding its significance to our lives and the lives of the next generations. INTRODUCTION I. Background of the Study Being a college student taking up BS Accountancy in one of the most prestige universities in the Philippines, University of Santo Thomas, I was commissioned to make an inquiry with reference to the English expertise among its students. It has been part of the prospectus to give students this kind of project to be able to arise of explorations that might as well help others in any matter with pertains to the topic. Also, this nature of scheme was given to us not because it is a vital prerequisite to be competent to cease the English program but also to be able to show how well students have implicit the essential rudiments of making a good and effective research paper. Though this project necessitates a lot of work, I concur to the system of giving research papers to apprentices since these will help them amplify their thinking, gain more knowledge and nurture their psyche for noteworthy rationales. And since I was given the chance of making myself renowned in this variation, I am ver y much keen to proffer everything I can to come up with a good research paper and to show not only to my beloved professor but also to my classmates and colleagues that I can make an effective research paper and make myself proud of what the results may be. II. Objectives ? to present a good research paper in relation to the given topic ? to bestow and unravel wholly the statistics heaped during the studies ? to give corroboration to the things in the mentality of the readers concerning only on the topics given ? to elucidate things and give emphasis on things being studied ? to come up with a conclusion to gratify the needs in this research III. Significance This research paper intends to expound fully and logically the attestations and studies needed regarding the given topic entitled â€Å"English as a Second Language among Freshmen in the AMV – College of Accountancy in University of Santo Thomas 2006 and 2007.† This study also aims to give clarifications pertaining to the freshmen’s viewpoint with the English language. With this, I am trying to show how the English vernacular affects students with their studies and everyday life. It is now widely accepted that the foreign language has already been part of our own culture and with this reason, studying with English methodologies are being taught to students even at a very early age. The reason is because our generation is accelerating and we must not wonder if we will one day wake up with a totally different genre than before where we are all speaking the English language. REVIEW OF RELATED LITERATURE The Philippines is the third largest English speaking country in the world. It has a rich history combining Asian, European, and American influences. Prior to Spanish colonization in 1521, the Filipinos had a rich culture and were trading with the Chinese and the Japanese. Spain’s colonization brought about the construction of Intramuros in 1571, a â€Å"Walled City† comprised of European buildings and churches, replicated in different parts of the archipelago. In 1898, after 350 years and 300 rebellions, the Filipinos, with leaders like Jose Rizal and Emilio Aguinaldo, succeeded in winning their independence. In 1898, the Philippines became the first and only colony of the United States. Following the Philippine-American War, the United States brought widespread education to the islands. Filipinos fought alongside Americans during World War II, particularly at the famous battle of Bataan and Corregidor which delayed Japanese advance and saved Australia. They then waged a guerilla war against the Japanese from 1941 to 1945. The Philippines regained its independence in 1946. Filipinos are a freedom-loving people, having waged two peaceful, bloodless revolutions against what were perceived as corrupt regimes. The Philippines is a vibrant democracy, as evidenced by 12 English national newspapers, 7 national television stations, hundreds of cable television stations, and 2,200 radio stations. METHODOLOGY I. Respondents As a specified requirement, I made use of respondents which are freshmen students only from the University of Santo Thomas AMV – College of Accountancy. And since given with maximum of 10 respondents, I seek help from my fellow freshmen students and they agreed to answer in my ready-made survey. They answered the survey truthfully, which was prepared by my professor and instantly had been distributed to her students during our class meeting. The respondents were all from 1A19 namely Myla Aquino, Catherine Bautista, Inigo Miguel Hinayon, Leon Manalastas, Nikko Relojo, Christian Roxas, Adrian Santos, Jen Solano, Jason Soriano, and Miguel Tuy. And since they are all in one section, it was a relief because I can let them answer the survey altogether which made it a lot easier. They even gave their insights about the research title which I was able to use in maneuver other more information that I can use to have a better outcome of my work. II. Procedure I cordially asked the students, whose names are presented above, to answer the survey I handed them and told them my purpose. They were accommodating in a way that they were never hesitant of helping me do my research paper. I gave them a foreword of the topic so that they will be erudite about it and it may help them to understand more why I study such case. I pledged to the respondents that every answer they committed will not be used against them. All the respondents spent much time in thinking very carefully how well they will answer it as candidly as possible. III. Design The survey is to be answered in a matter of scaling. The respondents have to rate the items from 1 to 5 wherein 1 means â€Å"Poor†, 2 means â€Å"Fair†, 3 means â€Å"Good†, 4 means â€Å"Very Good†, and 5 means â€Å"Excellent†. Through this, I will be able to know how well they have mastered the skills in each scenario cited in every item. This type of experimental design is generally strong in internal validity. Yet, there are some instances wherein other respondents have deleterious effects due to their knowledge of the scenario and how they really face it. Overall, this study can be considered strong with regards to internal validity. Research Papers on English as a Second Language Among Freshmen StudentsStandardized TestingHip-Hop is ArtResearch Process Part OneInfluences of Socio-Economic Status of Married MalesQuebec and CanadaAnalysis Of A Cosmetics AdvertisementAssess the importance of Nationalism 1815-1850 Europe19 Century Society: A Deeply Divided EraEffects of Television Violence on ChildrenAnalysis of Ebay Expanding into Asia

Contributions of the Austrian School of Thought Essay

Contributions of the Austrian School of Thought - Essay Example The historical school suggested that economic science cannot generate universal principles so scientific research should study historical examination in detail. Principles of Economics reiterated the universal laws’ view of political economy using marginal analysis. Roscher’s students gave Menger and his followers the title of Austrian School for being faculty members at the University of Vienna. There have been no leading figures in economists from any Austrian university in the Austrian school of economics since the 1930s. Between 1930s and 1940s, scholars associated with the Austrian school were located at different universities in Britain and the US. Many ideas of the mid-twentieth-century Austrian economists originate in the classical economists’ ideas or ideas of economists from the early-twentieth-century. The present Austrian school economists are influenced by modern economists. There is no substantive meaning of the label â€Å"Austrian†, though a unique Austrian school of economics does exist in the economic profession. This article discusses the major propositions of economics believed by the Austrians. According to the first proposition, only individuals select which implies that man starts all economic analysis with plan and purpose. Choices are made by individuals rather than by collective entities. The second proposition suggests that the market order study is basically about exchange behavior and organizations undergoing exchange. The science exploring market order is categorized under catallactics. Catallactics discusses emerging exchange relationships in the market, bargaining in the process of exchange, and the institutions that participate in exchange. The third proposition states that the social sciences’ facts are what individuals think about and also believe. Being humans, we can understand other humans’ purposes and plans. Human action sciences vary from natural sciences. Human sciences are ruin ed with them being forced into natural sciences’ philosophical mold. The fourth proposition considers costs and utility to be subjective because the human mind filters all economic phenomena. One has to choose among the various available paths while deciding the courses of action. Focus on choice alternatives leads to opportunity costs. Any action’s cost is the value of the most valuable alternative left out while that action is selected. The fifth proposition states that economization of the price system is based on the information needed by individuals to process in decision making. Price summarizes exchange terms on the market. Market prices quickly change with the change of underlying conditions thus causing people to quickly adjust. According to the sixth proposition, private property is a compulsory condition in the means of production that is needed for rational calculation of economics. Private ownership offers strong incentives for scarce resources’ eff icient allocation. Economic planners cannot correctly calculate the alternative use of production means if money prices do not reflect the means of production’s relative scarcities. The seventh proposition considers the competitive market to be an entrepreneurial discovery process as competition is thought by many economists to be a state of affairs. The entrepreneur plays the role of change agent that pulls and prods markets in different directions since competition is an activity. Market economy and

Quality Management Article Example | Topics and Well Written Essays - 500 words - 1

Quality Management - Article Example The onus is mainly on learners to furnish the required information in the templates after each unit based on the Read and Analyze Activity. After filling the information in the template they need to e-mail it back to the e-Tutor. The article titled â€Å"Towards a Better Understanding of Quality† by Hardie & Walsh (1994), gives an overview about the notion of quality management from a modern day perspective, elaborating on different theories. Discussion of the article initially emphasizes the traditional differences between qualities preferred and the actual quality outcomes. In subsequence, the article elaborates that with the implementation of the new methods, certain relationships could be identified among the different states of conditions, which has been referred with relation to (1) â€Å"how things ought to be† and (2) â€Å"how things are†. To be noted in this regards, the article successfully details out the quality relations among the different states and assists in understanding the common witnessed quality issues that impose strong impressions on the performance of an organization. Correspondingly, the article clearly diagnoses the quality problem faced in different states, p roviding a framework of the quality relations (Hardie & Walsh, 1994). The key learning points of the article can be identified with reference to the findings inferred by the authors. To be noted in this regards, the differences of the quality relations of the two states of â€Å"how things ought to be† and â€Å"how things are†, form the common base of arguments in various theories concerning quality management. As noted in the article, the issues regarding quality aspects, prevailing in an organization, can be identified in terms of the gaps persisting between the two states mentioned above. However, with the gradual introduction of new and more elaborated definitions of quality, several quality relations

Late Adulthood Essay Example for Free

Late Adulthood Essay As we all get older we wonder what is going to happen to us. What does our body go through and why? Do you ever wonder why things happen when you get older instead of happening in your middle age time of life to prepare you for what is coming and help you deal with things a little easier? What happens to your mind and why does it happen? Well, those are just some of the things that go through the people in the late adulthood. Some of the questions are always asked by people that are in their late adulthood. My research is important because, it will help people in the late adulthood better understand what happens as they get older and help the middle age people understand what they may go through as they get older. Everyone’s body ages differently and some just do not understand what can happen or what may happen. To help the people in the world through life a little easier and maybe even give them a chance to get the help they need before it is too late and things get worse or causes more problems with themselves or their families. The study will help us better understand the different life spans of a human through their different stages in life. Help understand why our mind is not as functional as it was in our middle age time. Help understand why our body changes with time. This study will help the people as much as it will help us. We may be able to find a way to help the middle age prevent from going to memory loss and even psychology show them that there is maybe a way to go through a process in their time of age a little easier to where we can keep them from getting an eating disorder and find out why that happens when they get older. This will help us better understand why Alzheimer’s is just a problem and maybe do some research and see if we could understand mentally where they are in the state of mind they in and better understand this disease. This study will consist of talking to different middle aged and late aged people. We will be doing a lot of different memory test as well as psychological tests. The research that I have done so far as far as the middle age as well as the late age group of people and have found it very interesting how to different age groups are going through similar experiences mentally and physically in life with their body as well as their minds and also and most important emotionally. The similarity was very interesting because, I asked a 40 year old person and then asked a 61 year old person the same questions and one being a female and the other a male and the answers were very similar and that is amazing and made me wonder why and how that is. My intent is to find out the why the middle age starts at a certain age and what the difference between the middle age to the late age besides the ages. Why people feel after they get to a certain age they feel their feelings and emotions change. Why do they feel that they are not attractive besides their age? Why do they start losing their memory at a certain age? Why is the depression is so much stronger when they get to the late adulthood and why it starts hitting at the middle age, people start getting scared and feels that their lives are ending instead of making their lives the best everyday they are alive. This study is a long study that will take a while to do. If we do the right test and a lot of observation we should be able to show some progress and theories on why things happen the way they do. This research will help us better understand the different stages of life and maybe help make it a little better for the process of aging and better understand. As people get older they feel that no one understands what they are going through. Well, I want them to understand that there are some people out that are willing to try to understand what they are going through in life as well as emotionally and physically. There are a lot of people that are denying what is going on with them and they are looking for help. Researchers have tried to understand the different stages of life but, that was in the past. There has been a lot of change and a lot more discoveries in the world today and new research and understanding has to be done. So with the new research we do and explore more depth into our research to figure out what wasn’t figured out in the past or figure out what is new and why that happening is will better help the people as well as the future researches that are going to wonder the same things or start were we left off. Do you sit back and wonder why we deny that we are getting older? Why do you think that is? Do you wonder why you get as depressed as you get older and you feel like you are just not you anymore? Do you wonder why your acceptance of who you are is not the same which in return sends you on many other paths in life? With this research it may answer a lot of these questions and maybe even more. There is so much to learn we just need the chance to do it and better understand the life development.

A few words on Dantes Inferno Essay -- essays research papers

A Few Words on Dante’s Inferno  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Like in the Inferno, where the gates of Hell begin the journey to the bottom, so life is began by birth, and the journey to Eternity begins. Some lives are more easily lead than others, like some of the punishments in Dante’s version of Hell are worse than others. Although in Hell, there is no hope, not even the hope of hope, the journey that Dante and Virgil take can be compared with the journey of life. Just the fact that Dante has someone to guide him can be comparison, everyone in life has a Guardian Angel assigned to them, as Dante had his own guide in his journey. But to compare all parts of life to the Inferno, one must start at the beginning to realized the end. The birth of body, and the death of the soul.   Ã‚  Ã‚  Ã‚  Ã‚  Midway on his journey through life, Dante realizes he has taken the wrong path. He is lucky. Many of those on the wrong path in their own lives have started on that same path on which they will also end; Dante realizes his error and, in attempting to set himself back on the right path, he goes on an important journey. Like those who also stray from their â€Å"right† path, this poet must embark on a fantastic and terrifying journey of exploration and self discovery.   Ã‚  Ã‚  Ã‚  Ã‚  In the Inferno, the circle of Hell is determined by the sins the person (soul) committed while still alive on earth. For their deeds, they suffer eternally according to Divine Justice. The people one sees in life can already have chosen their eternal fate. Their outward actions may determine which part of Hell they are sent to, if indeed they are fated to go there and if Hell is the way Dante puts it.   Ã‚  Ã‚  Ã‚  Ã‚  In the first Canto, Dante realizes he is lost. He says that he does not remember how he lost his way, but he has wandered into a fearful place, a dark and tangled valley. Above, he sees a great hill that seems to offer protection from the shadowed vale. The sun shines down from this hilltop, and Dante attempts to climb toward the light. As he climbs, however, he encounters three angry beasts: a leopard, a lion, and a she-wolf—which force him to turn back. Returning in despair to the dark valley, Dante sees a human form in the woods, which soon reveals itself to be the soul of the great Roman poet Virgil.   &nbs... ... in the trials that lurk ahead, and the reward lost unless it is remembered. But the journey alone is not enough. Choices must be made upon this journey, and blinded by distractions, wrong choices are often made. Many are afraid of where their trip will take them, whether or not they will make the right choices, and like those in the ante Inferno, they make the choice not to make a choice and receive a punishment appropriate to their crime, and are forever tormented by their own indecision. But there are far worse punishments.   Ã‚  Ã‚  Ã‚  Ã‚  As Dante and Virgil go through Hell, Dante observes the different punishments of the souls for the corresponding crimes that they committed while still on earth. This raises a question: was Dante biased in his placement of the souls in Hell? Did his own personal experiences with people he placed in Hell affect the way they were punished in his story? Would someone else put it differently?   Ã‚  Ã‚  Ã‚  Ã‚  To answer this question, yes. Based on the personal opinions of many asked, Dante did put people he disliked in certain lower circles of Hell than he did of other well known people. But this raises more questions.

Lets reform our schools Essay

Alcohol is dangerous for health because it causes intoxication. Every person is possess an inhibitory centre in their brains which prevents the person from doing things that he considers wrong. When a person drinks alcohol it inhibits the inhibitory centre which causes intoxication. For instance a person does not normally use abusive language while addressing his parents or elders. I he has to answer the call of nature, his inhibitory centre will prevent him from doing so in public; therefore he uses toilet. When a person consumes alcohol, the inhibitory centre itself is inhibited. The intoxicated person is found to use abusive and foul language and does not realize his mistake even if he is addressing his parents. Many even urinate in their clothes. Neither do they talk nor walk properly. They even misbehave. According to the National Crime Victimization Survey Bureau of Justice (U.S. Department of Justice) in the year 1996 alone everyday on an average 2,713 rapes took place. The statistics tell us that the majority of the rapists, were intoxicated while committing the crime. The same is true in cases of molestation. According to the statistics, 8% of the Americans commit incest in other words one in every twelve to thirteen persons in America is involved in incest. One of the major factors associated with the spread of AIDS, the most dreaded disease, is alcoholism. There are so many cases of adultery, rape, incent and AIDS found more among alcoholics. The statistics tell us that the majority of the rapists, were intoxicated while committing the crime. The same is true in cases of molestation. Due to that fact we come to know when someone consumes alcohol once and commits something shameful, it will remains with him for a lifetime. In a state of intoxication he commits rape or incest. Even if the act is later regretted, a normal human being is likely to carry the guilt throughout his life. Most of the people don’t know what could happen after the consumption of alcohol. The maximum number of deaths in the world related to any one particular cause is due to the consumption of alcohol. Millions of people die every year only because of intake of alcohol. There are so many ill-effects of alcohol such as Cirrhosis of Liver, Cancer of Oesophagus, Cancer of Head and Neck, Cancer of Liver, Cancer of Bowel, Oesophagitis, Gastritis, Pancreatitis, Hepatitis, Cardiomyophagitis, Hypertension, Coronary Artherosclerosis, Angina, Heart Attacks, Strokes, Apoplexy, Fits, Paralysis, Peripheral Neuropathy, Cortical Atrophy, Cerebellar Atrophy, Wernicke Korsakoff syndrome, Beriberi, even Pellagra occurs in alcoholic, and many other diseases are cause by alcoholism. Due to that fact alcoholism is a very serious risk and we all should be prevented by this evil desire. Consumption of alcohol is very dangerous for our health.

The Civil War A Turning Point - 1086 Words

Christina Graham History 101 Edward Hagerty 4/23/16 The Civil War is known as a turning point in America, the road to ending slavery, while first turning a nation against each other. The Civil War was a turning point in America that started with different views of what was right and wrong between the North and South. While those in the Northern states fought to end slavery, the Southern states fought to protect its beliefs and foundation. The Civil War was fought from 1861-1865.(Masur,L 2011) One of its main components was slavery. Many northern states fought to end slavery, while the southern states wished to fight to keep slavery and protect its rights.(civilwar.org) The Southern states economy was dependent on cotton which to them made slavery a necessity, while the North was becoming a more industrialized economy.(Masur,L 2011)The separation in economic needs helped to create a divide between the two sections.(ushistory.org) In addition to the economy, southern states pushed for nullification. They did not believe that the Federal Government should impose its will on the states. (Masur,L 2011 pg4) The election of Abraham Lincoln in 1860 did little to reassure the south that their rights to own slaves would be upheld and was basically a final straw for many southern states. (civilwar.org) There were a total of eleven states that would secede from the Union from 1860-1861 prior to the start of the Civil War. These states in order of secession wereShow MoreRelatedTurning Points in the Civil War1863 Words   |  8 PagesAnalytical Assignment Turning points that occur during a conflict such as a civil war may be found in men, as well as forces of events. Turning points are the moments or acts which are thought to have had profound effects which are necessary to drive the war along the course which it took. During the American Civil War in the 1860’s there can be a widespread debate over which actual event was the turning point in the war that led to a Union victory. Most analysts refer to July 4th, 1864 whenRead MoreTurning Point Of History : The Civil War1737 Words   |  7 PagesJonathan Iraheta Mr. Kaiser HIS 132 10 March 2017 Turning point in History The civil war was a turning point in history due to the changes that happened in slavery, military innovations and how it brought the North and South together. In this paper I will be arguing how the civil war is a major turning point in history and how it affected the United States. The civil war really determined what kind of nation the U.S. would be and whether or not it would continue to exist as the world’s largest slaveholdingRead MoreWas Korea a Turning Point in the Civil War?716 Words   |  3 PagesWas the Korean War a turning point in the Civil War? The Korean War was thus a turning point in the development of the Cold War in that it marked a shift in the focal point in the development of tensions, from Europe to East Asia, with many indirect conflicts being largely confined to Europe. The Korean War was the first time that communism and capitalism were to fight against each other. It was hence a turning point in the development of the Cold War — instead of tensions developing between theRead MoreThe Battle Of Gettysburg As A Turning Point Of Civil War1048 Words   |  5 Pagesconsidered a turning point of Civil War and what are the economics impacts of the event during the time? I. Introduction This purpose of this paper is to show why the Battle of Gettysburg was considered a turning point in Civil War and what are the economics influences of the outcome during the time of the event. The influences on both North and South’s markets are studied and will be shown whether any changes were made during the turning point. II. Body 1. Why considered a turning point The main questionRead MoreThe Battle of Gettysburg: The Turning Point of the Civil War861 Words   |  4 PagesThe Battle of Gettysburg the Turning Point of the Civil War Was the Battle of Gettysburg a sufficient enough victory to actually turn the tide of the Civil War? Was three days of fighting enough to make that much of an impact on a war that lasted two more years after this famous battle? Well that is what I will be discussing in this paper. I will be going over each day of the battle and how they ultimately led to a Union victory and a turning point in the Civil War. Day one, July 1, 1863, was theRead More The Battle of Gettysburg as the Turning Point of the Civil War1603 Words   |  7 Pages  Ã‚  Ã‚  Ã‚  Ã‚  Gettysburg was the turning point of the American Civil War. This is the most famous and important Civil War Battle that occurred over three hot summer days, July 3, 1863, around the small market town of Gettysburg, Pennsylvania. More importantly Gettysburg was the clash between the two major American Cultures of their time: the North and the South. The causes of the Civil War, and the Battle of Gettysburg, one must understand the differences between these two cultures. The Confederacy had anRead MoreThe Battle of Gettysburg: Turning Point of the Civil War Essay2668 Words   |  11 PagesIntroduction Americans had been engaged in a Civil War which had been begun in April of 1861 with shots fired on a fort in South Carolina. In the summer of 1863 in a small town called Gettysburg, there would be a fierce battle fought between the Union Army of the Potomac led by General George G. Meade and the Confederate Army of Northern Virginia led by General Robert E. Lee. The events of the battle would overcome the losses suffered by the Union and put the Confederacy on the run. â€Å"Over 165Read MoreThe American Civil War : The Most Significant Turning Point?3462 Words   |  14 PagesIn considering the development of the USA in the years 1815-1917, how far can the union victory in the civil war be seen as the most significant turning point? The Union Victory in the American civil war is widely considered to be a turning point and could be seen as the catalyst in American History. Led by Abraham Lincoln, some may say it was the start of a new era. Time had gone by since the America gained its independence. The emancipation of slavery happened because of the Unions victory butRead MoreThe Battle Of Gettysburg Was The Turning Point Of The American Civil War837 Words   |  4 PagesThe Battle of Gettysburg was the turning point of the American Civil war. General Robert E. Lee was the commanding officer of the Confederate army. During the battle of Gettysburg Lee’s military strategy was to fight offensive. Lee’s goal during the battle was to seize the high ground and out last the union army. The Union army had outnumbered the Confederate soldiers. General Lee’s first hand man was General James Longstreet. Longstreet believes the new technology in warfare would make attackingRead MoreLetter Of A Civil Wa r Nurse2005 Words   |  9 Pages Document Analysis: Letters of a Civil War Nurse Sabrina Jehanzeb Hist 1301.003 Professor: Dr. Hudson Word Count: 1843 In â€Å"Letters of a Civil War Nurse†, written in 1863, Cornelia Hancock’s account of the Civil War gives readers an account of the suffering and hardship of soldiers through the point of view of an Union nurse. This document written by Cornelia Hancock is an account as a nurse who went through the Battle of Gettysburg and the after effects. Through a series of