Shitaos Drunk in Autumn Woods Essay Example | Topics and Well Written Essays - 500 words

Shitaos Drunk in Autumn Woods - Essay Example Simultaneously, trees at the focal point of the canvas are denser in darker tones of dark and dark. These trees have shades of orange and rust in their leaves. It is at this point of convergence where watchers find the opportunity to see that there are individuals (companions) in three arrangements of settings in the midst of the aggregate of fall trees. At the left and center parts, there are two arrangements of companions in gatherings of three which could be deciphered as drinking and sharing stories. They are situated on the grass and garbed in conventional Chinese robes. Likewise, additionally at the midriff, there are additionally companions seen to walk where two companions are next to each other and one is arranged at the back just underneath a tall tree. In like manner, at the correct side, on the banks of a waterway and sitting on a little pontoon is someone else. These companions could be investigated as on their way to a goal past the little scaffold. Moreover, only opposite to the scaffold, two companions riding a horse are seen riding. At long last, at the left lower segment of the work of art, there are individuals situated on the yard of a house, clearly pausing. More trees are appeared in the lower part of the artwork having comparable shades of dark some with orange leaves. The artwork could be deciphered as a setting where companions share critical minutes through sharing stories and a beverage under the harvest time trees. Others are explorers on an excursion who appear to appreciate the serene air of nature. The situating of pictures in deliberately chose positions.

Management of Working Capital Essay Example | Topics and Well Written Essays - 1500 words

The executives of Working Capital - Essay Example A conversation identifying with working capital cycle, techniques for overseeing working capital, working capital administration in UK organizations and recommendations for development has been introduced underneath. The working capital of the business is characterized as the net of current resources over current liabilities. It is a significant liquidity proportion of the firm. The present resources incorporate money, receivables yet in addition inventories as it very well may be handily exchanged though the present liabilities incorporate momentary advances and leasers (University of California, n.d.). A business with rare working capital faces trouble in meeting its momentary commitments from the accessible money assets if there is an unexpected or ceaseless fall in deals. Along these lines, it is critical to keep up an ideal measure of working capital in the business and it must be painstakingly checked by the supervisors (Nix and McFetridge, n.d.). Working capital structures a significant piece of a firm’s tasks. Keeping up a perfect degree of stock guarantees that the firm doesn't need to confront the issue of material shortfall in meeting its creation targets. So also the receivables figure to be determined sheet demonstrates the ability of the firm to broaden products using a loan. As credit deal is unsafe the administration must be cautious in the selection of account holders. Working capital comprises of current resources like money, stock and current risk like banks and momentary credits. The example of all the above parts of working capital shifts with the business cycle. When there is a fall in the market request there is an ascent in the supply of completed products. Later when this fall sought after appears as downturn the firm brings down the supply of inventories, defers the installment of advances and quickens the acknowledgment of receivables. This infers with the declining of the downturn there is an abatement in the working capital. In this manner the proficient administration of working

8 Tough Sales Job Interview Questions and How to Answer Them

8 Tough Sales Job Interview Questions and How to Answer Them Job interviews are full of questions that range from the simple to the hard and tricky.Each industry is a little different and in this guide, you’ll get to examine eight of the toughest sales job interview questions. You will learn:The reasoning behind the question,The tips for answering in style,The things you must avoid in your reply, andThe example answers to each question.So, let’s get started!WHY DO YOU WANT TO WORK IN SALES?Why is the question asked?The question is a popular question that might look rather simple on the outset.It’s about understanding your motivation for the industry.The hiring manager wants to know whether you are passionate about the position and driven to succeed in the industry or if you are just attending another job interview to pass time.How to answer it?The perfect answer to this question is an answer told in a story format. You want to essentially tell a story of the moment you first fell in love with the sales industry and how you’ve moved for ward pursuing your dream.You want to illustrate the key things you love about sales â€" especially in terms of the opportunities this role would provide you with.Indeed, it’s a good idea to venture briefly into your career goals and where you see yourself in the future â€" focusing on the potential opportunities available in the company.What should you avoid when answering the question?There are three answers you must avoid when answering this question. It’s essential that you:Don’t make it about money. Employers understand everyone works to be paid at the end of the day but if it’s your only driver and passion, you won’t make a good impression.Don’t make it about convenience. You can’t make it seem like the job opportunity is good because the workplace is close to you or the job is easy enough.Don’t make it about necessity. You probably do need to find some work to pay the bills but you can’t sound desperate and make it sound like the job’s your only solutions.I love the sales industry because it gives me an opportunity to be around different people. I love the challenge of getting customers on your side and helping them overcome problems. I’m a big people-person and I love the interaction with different types of people. The industry offers me plenty of opportunities to progress and to challenge myself â€" I really hope to be a senior sales management within a few years.WHAT IS YOUR MOTIVATION TO WORK IN SALES?Why is the question asked?This is another question to delve deeper into your motivation and drive.The hiring manager is looking to see whether you have the passion to succeed in the role and if you are hungry for the role.Employers are always looking for motivated personnel, not just someone random to perform, but to shine.Furthermore, your motivation can help the hiring manager understand if you’re a good fit. Your answer can highlight your match to the company culture or show the lack of alignment of values.How to answer it?Foc us on your positive attributes as a salesperson and the gratification you get from working as a sales representative.You want to highlight tasks that would be key to succeeding in your role. It shows you understand what the role is about and shows you are motivated in succeeding in those particular areas.You can also tie the answer with the company’s business culture, especially if this is specific.For example, if the organization is focused on sustainability, you could talk about the opportunities sales have in changing people’s opinions about sustainability and helping people to conserve our planet.What should you avoid when answering the question?Similarly to the previous question, you don’t want to make your answer about money.It never sounds professional and it doesn’t convince the hiring manager that you want to work in that particular role.It can get them to think you’re just motivated by money and therefore, you’d leave if a more lucrative offer came about.Avoid being vague, too. You don’t want to just blabber on about how sales is a nice industry and you like people.You want to have a specific reason and an example of a situation that appeals to you in the industry.I am constantly motivated by the challenge of making a sale. The success of finding potential clients and then landing them is thrilling. I like planning the sales pitch and finding those customer pain points that I can then solve with the product.WHAT’S MORE IMPORTANT FOR SALES: A QUALITY PRODUCT OR EXCELLENT CUSTOMER SERVICE?Why is the question asked?This question is all about figuring out how well you understand the sales industry and the company you are interviewing for.The hiring manager wants to know if you understand the vision and the values of the company.Your answer will also help the hiring manager to know if you know the essence of sales â€" what’s the balance and the integrity of making a sale.How to answer it?You should do some research in order to have an id ea of the company culture and the emphasis they put on customer service and quality product.Your answer should be built around the equilibrium of both â€" you want to highlight how both qualities are important. Venture little on the importance of each and the interconnectedness of both.Indeed, you need both aspects in order to make a good sale â€"with your answer you can show your understanding of the importance of having a good product to sell because it makes customer service easier.What should you avoid when answering the question?You should never pick one or the other unless you are certain that’s what the employer prefers (the information is on their website, for example).Even if you lean on either option, you need to avoid making the other sound irrelevant.I think both things are important and support each other. Customer service is much easier when you are selling a quality product. However, you won’t be able to make a sale if you don’t respect and treat your customers right. I always try to start with good customer service but also ensuring the product I’m selling is worth it to the customer. Listening to customer feedback is important.WHAT DO YOU DISLIKE THE MOST ABOUT SALES?Why is the question asked?Focusing on the negative aspects is another crucial way of checking your knowledge of the industry.No industry is perfect and the hiring manager wants to know if you have a realistic view of the industry.For example, they want to know if you understand the downside of selling things, which is getting rejected.It is, essentially, a question about your ability to cope with everything that comes with the industry.If you seem clearheaded and knowledgeable, the hiring manager won’t question your motivation to succeed in the role.How to answer it?Pick a smaller aspect of sales that’s something unavoidable but which you feel you can handle because of your passion for sale.You want to talk more in terms of frustration in how things are rather than hat ing some aspect of sales.For example, rather than talking how you dislike explaining the same thing over and over again, you could say you get frustrated by sales falling flat.However, you can also continue by stating that this is normal in the industry and you can’t always make a sale.What should you avoid when answering the question?When answering the question, you must avoid three problematic answers:You shouldn’t pick a specific type of sales job (such as cold calling) or a specific aspect of the job (having to give a pitch and then no one buys the product). Even if these are not directly involved with the job you’re applying for, it will still look unprofessional and cause the hiring manager to wonder if you want the job.Focusing on just the negative aspects of the job (long days or something similar).In addition, you do not want to dodge the answer. You might think you’re being clever by saying “nothing about sales is bad” but you’ll just look inauthentic.  I som etimes get frustrated when the sales process is tampered by third parties â€" not all sales that fall flat are the fault of the company I work for. This can be frustrating because the customer anger is generally directed at the company they want to buy from. However, with good communication skills, you can avoid this turning into a big problem.WHAT IS YOUR SALES STRATEGY?Why is the question asked?You have another opportunity to showcase your expertise in the sales industry with this question.It’s often asked in order to check what kind of salesperson you are â€" whether you know the secrets of persuading people and the ethical lines you shouldn’t cross, for example.In a more specific sense, the hiring manager often wants to check whether you understand the company’s goals. Your answer can tell whether you understand the difference between short-term and long-term sales goals and if you are able to align your strategies with the company’s objectives.How to answer it?You need to respond by explaining briefly how the sales process works from making a lad to closing the sale.It’s a good idea to go into the specifics and make your answer about how you’ve approached each stage in the past and what are your strengths in finishing a sale.The key things to mention in your answer include things like your:Planning processPreparationTargeting of customersEngaging the customersDiscovering their needsProviding solutions to customersResolving objections they might haveGaining an agreement and making a saleWhat should you avoid when answering the question?You need to avoid making your answer sound too vague.It’s a good idea to include an actual example of your behavior rather than blabbering on about the industry’s strategies in general.As a rule of thumb, don’t give a textbook answer from your schoolbooks but put the theoretical strategy to life in the real world.I always begin by learning a little about the customer. I want to understand what their pain po ints are and how the product I’m selling could help them. When talking to customers, I try to listen to their objections and provide arguments for buying the product. This all required me to know the product inside out â€" I always want to thoroughly research and test the products I’m selling.WHAT DO YOU THINK ARE THE QUALITIES OF A GOOD SALESPERSON?Why is the question asked?The hiring manager wants to check if you know what it takes to work in the industry.You are tested in your understanding of the industry in general and the position in question.The question is a research check â€" do you understand what the company is looking for and are you the right person for the role?How to answer it?As mentioned, you definitely want to highlight the qualities the employer mentioned in the job description.You want to highlight those keywords and create an image of the ideal salesperson in terms of what the company wants and what you have to offer.Don’t be afraid to give examples in the light of your own actions. You can present a characteristic and showcase the reason you think it’s important through an example of your own past experience.This gives you a great chance of not just showing you understand the industry but how you fit into it.What should you avoid when answering the question?The most important thing is to avoid listing any qualities you do not have. The hiring manager might well continue the question by asking if you fit those characteristics and you’ll be in trouble if you pointed out skills you don’t have.You also shouldn’t focus too much on skills the company wasn’t looking for. It’s a good idea to keep in mind the skills and qualifications in the job description and to simply expand those a bit.I believe the best salespersons are passionate about their job and the product. A good salesperson ensures customers are thoroughly informed and they receive good customer service. WHAT IS YOUR MOST SIGNIFICANT SALES ACHIEVEMENT TO DATE?Why is the question asked?When you are asked about your sales achievements, the hiring manager is looking to know a little more about you and especially your sales experience.It’s not just about boasting about your achievements.The hiring manager will be interested in knowing how your personal career objectives align with the company’s vision.How to answer it?You want to focus on talking about an event that is relevant to the position in question. If you can highlight an achievement that’s directly relevant to the position, you can showcase your true potential to the hiring manager.When you are answering the question, it’s important to tell it like a story and not just blurb out how you won an award or something similar.You want to paint a step-by-step walkthrough of the event. You can follow the simple formula:Outline what the problem or the situation was.Introduce the people and key players involved in the situation.Explain what you tried to do in order to resolve the issue.Highl ight the actions you took.Present the result and focus on the impact your actions had.Emphasize the reason you feel proud of the way you handled the situation and why you think it has been a significant achievement in your career.What should you avoid when answering the question?You do not want to provide an answer to the questions without also using a relevant example. This means you don’t want to imagine this answer or talk about an achievement outside of the sales world â€" stick to the truth and pick something you felt proud of achieving.Furthermore, don’t forget to quantify your achievement. For example, don’t just tell the hiring manager how proud you were to increase the sales in the department but say by how much you did it.Whenever you can use a number (monetary amount, percentage, timeline, grade, etc.) you should do that.I was asked to implement a new sales pitch in our department and help the new trainees to learn it in order to boost sales. I spent a couple of day s perfecting the pitch, getting input from the management team about the changes I made. I then started going through it with the trainees, taking their ideas and refining the pitch. I created a six-step strategy and an online course for learning the pitch, which received a lot of praise from my manager. In the end, the new pitch ended up increasing sales by 10% in its first month. HOW DO YOU HANDLE REJECTION AND FAILURE?Why is the question asked?Rejection and failure are part of the sales industry and the hiring manager wants to know whether you understand this.They want to know you are able to deal with these issues appropriately and realistically.The hiring manager doesn’t want to offer the job to someone with a head in the sand mentality â€" they want you to be able to be realistic about the challenges.But the question is also about your attitude towards moving forward after failure.The hiring manager is not just looking for the instant reaction but also how you’ve been able to learn from it â€" or to know if you haven’t!How to answer it?It’s important to be honest and candid â€" you can show humility and empathy here. You need to understand the hiring manager knows we’ve all failed so you don’t want to think you must sugarcoat everything.A good formula for answering this question is to:State your goals and the reason for pursuing them. Explain why you thought it was important to reach a certain outcome.Outline the steps you took to achieve the goal.Explain the outcome that took place and how you failed to meet those goals you’d set.Examine the reasons you feel were behind the failure.Highlight the actions you took to rectify the situation and to move past the failure.The key to a good answer is to avoid dramatizing the failure or going on about it for too long. You don’t want to dwell on that for too long but instead, focus on the lessons you’ve learned from the mistake.You want to tell the hiring manager what the experience taught you a nd how you’ve tried to ensure the same failure doesn’t happen again.What should you avoid when answering the question?First, it’s important to avoid picking a rejection that’s not really a rejection.This doesn’t mean it has to be earth shattering but failing to boil a pot of coffee to your teammates is not significant.The hiring manager will either think you don’t understand what failure is or that you are trying to hide something.You also do not want to blame others for the rejection or failure. Never say it was really the customer’s fault or that you just weren’t given enough opportunities to get it right by the previous employer.Take responsibility â€" even if you don’t share all the blame.Losing a sale, especially at the last minute is disappointing. But I think a key to being a good salesperson is to avoid taking this failure personally. I try to learn why the sale failed and listen to the customer’s reasoning. This can help me improve my technique and help develop the product further as well.ANSWERING TOUGH SALES QUESTIONS â€" WHAT TO REMEMBERThe above are eight examples of tough sales job interview questions.It’s important to spend enough time preparing yourself for the interview â€" you want to research the company and the job position to ensure you highlight your compatibility with them in each of your answers.When answering the questions, stick to the truth and be concise.Don’t keep blabbering or and if you need, ask the interviewer to repeat the question in order to buy some time and gather your thoughts.Don’t rush your answers and while it’s a good idea to jot down ideas for the common questions, don’t try to learn answers word to word.

Crimes And Crimes Of The Crimes - 945 Words

Crimes can be committed by everyone. The brutality of the crimes has increased throughout the years while the age of criminals is younger than prior criminals who committed the same crimes. Innocent lives are often lost in these acts of violence, such as what had happened at Columbine. Children who commit malicious crimes can either be tried as a child or an adult. Children tried in the juvenile courts are able to get out of jail around or before they turn 21. Juvenile courts are meant to rehabilitate children who are said to be too young to understand their act. Criminals that are tried as adults could commit the same crime and are fully aware of their actions and the repercussions. If a child is tried as an adult, then the child can be given a longer sentence. Children who commit serious crimes should be tried as adults. The severity and frequency of the crimes committed by children has increased with time. Since juvenile criminals, â€Å"are still regarded by the law as children first criminals second† the juvenile court does not punish the criminals as harsh as adult criminals (Collier 1). The juvenile court was originally created to help rehabilitate children who commit crimes such as theft. Now the juvenile court can be seen to harbor criminals who were well aware of the vicious acts they have done such as a murderer. Statistics show that, â€Å"crimes committed by juveniles have increased by 60 percent since 1984† (Collier 1). The rapid increase of the crimes that occur showShow MoreRelatedCrime : Crime And Crime1688 Words   |  7 Pagesdetermined that a crime is committed every second a day. Given the data by the FBI’s crime clock, a violent crime such include murder, robbery, rape and assaults occurs every 23.9 Seconds in the United State. Property crime including burgla ry, theft, and motor vehicle theft every 3.4 seconds a day. 55% of Americans say crime is an extremely or very serious problem in the U.S. Another 38% view the U.S. crime problem as moderately serious, while one in 20 consider it not serious. Crime has increase inRead MoreCrime, Crime And Crime1551 Words   |  7 Pageslarge and dramatic drop in not only its victims of crime but also the amount of crimes that have been reported to the local police, even though this community already has extraordinary low crime states. The crime states in Lowville show a huge fall across all different levels of crime; this includes a 12.2 per cent drop of criminal damage offences and a 12.8 percent drop in drug offences. Moreover, they have also seen a fall in the statistics for crimes such as robbery, this has dropped by 7.5 per centRead MoreThe Crime Of Crime And Crime1180 Words   |  5 PagesCrime is everywhere. It dominates news broadcasts and newspapers. It also takes up the majority of tel evision shows and movies. As well as a great deal of fiction novels and books. Controlling and fighting crimes are essential for the safety of citizens. Also the credibility and power of a government are affected greatly by how they handle crime and deal with criminals. When a crime takes place, the part that fascinates people the most is how the offender is captured and brought to justice (NathanRead MoreCrime : Crime And Crime1059 Words   |  5 PagesLarge or small, crime affects us all. Whether it is presented to you on a personal level, or you happened to have heard it one the news while you and your family were enjoying a nice Sunday meal. In the words of Jeff Mariotte â€Å"Crime touches us all† (Mariotte, Jeff P1). This is shown to us in the popular television series Criminal Minds because of the way the producers and show writers portray the act of crimes as well as the accuracy of the crime, the inside look of what is going on in the criminals’Read MoreCrim e Is A Crime And Crime999 Words   |  4 Pagescommits a crime, the immediate response from the public is that they deserve a punishment for their crime. Some of the crimes that offenders act upon range on the spectrum: from a minor crime to a major crime. When an offender commit a minor crime it is known as a misdemeanor and the punishment consists of a year or less in county jail. However, for a serious major crime, offenders are charged with a felony which includes a punishment of a year or more in prison. Additionally, the lowest crime is anRead MoreCrime : Crime And Crime2447 Words   |  10 PagesCrime has always existed in some shape or form. However, the question about how crime much crime exists has always been the source of some discrepancy. Knowing how much crime exists at certain points in time is very important to law enforcement, criminal justice researchers, politicians and other public officials. Being able to measure the amount of crime allows the creation and tracking of crime trends. This allows those concerned with crime trends to better adjust their tactics or methods inRead MoreCrime : Crime And Crime Essay1878 Words   |  8 PagesCrime is ever present in our society. Unfortunately, crime has become seamlessly woven into our social fabric and structure. Crime creates societal concern, tension and in some cases may cause panic. No society or group is immune to crime and crime will never be totally regulated or controlled. This is because crime has a certain allure to us all. In effect, everyone in any society has the potential to be a criminal not because we are all bad people but because of the temptation that crime can createRead MoreCrime And The Crimes Of Crime Essay1949 Words   |  8 PagesAccording to the Australian Bureau of Statistics (2006) crime is defined as â€Å"an offence punishable by the State on behalf of the general public whose standards do not permit the offending behaviour.† Whilst countless studies h ave been conducted over the years surrounding crime and the committing of crimes by individuals’, there has also long been debate surrounding whether or not crime is gendered and if so, to what extent. Over the decades a number of studies have been conducted in order to answerRead MoreThe Crime Of A Crime981 Words   |  4 PagesA Crime To Be Poor? Many people are finding it harder and harder to make ends meet and making less money than ever before. Being poor has now become almost illegal in a country that punishes you for falling victim to poverty. Many are being discriminated for not having a place to call home. City ordinances are making it almost impossible for the homeless to have their needs met. According to Barbara Ehrenreich, author of Is It Now A Crime To Be Poor, If you re laying on a sidewalk, whetherRead MoreCrime Movie : Crime And Crime859 Words   |  4 PagesCrime in film What is on television today? We have lots of different kinds of shows out there these days. We have the shows that are for children like Ant Farm, Jessie, and My Little pony. These shows are safe for children, and they are as some may say safe. Next you have the shows for young adults like Once Upon A Time, Pretty Little Liars, and Digi-mon. Show like this is when producers start to add the violence, fighting, and public display of affection. This is also the age frame that the video

Comparing and Contrasting Liberal, Socialist, and Radical...

Comparing and Contrasting Liberal, Socialist, and Radical Feminism In today’s society it is nearly impossible to go a day without being subjected to some form of media that does not marginalize women. The media takes a myriad of forms that include but are not limited to televisions, phones, and the radio and it is no surprise that the media has a huge impact on society. Most of the time the media is heralded as a pivotal source of news and entertainment however, many look down on the media giving it a negative stigma as being biased and dominated by males. Males are seen as so called â€Å"experts† on talk shows and are the most common voice in radio commercials. Indeed, the very media in which we engage ourselves on a daily basis reflects†¦show more content†¦Because Socialist eminism is strongly rooted in the structure of society, it rejects the individualism and autonomy that Liberal feminists believed in. (14). Socialist Feminists flourished from the 60’s through the 70’s from an assortment of groups, and was established as a middle group between Radical feminism and the Liberal left (Enns). In addition to focusing on women’s liberation, early Socialist Feminist targeted race as well as capitalism’s exploitation of the working class as important elements of woman’s liberation. Because Social Feminism bases itself on the oppression of a Capitalistic Society it is no surprise that it has seminal roots in Marxist theory. Karl Marx, the founding father of Socialism believed that society is fundamentally constructed from people’s relations and the formation of various social classes as they work to survive. Where Karl Marx focuses on work as the pivotal element in the division of society, Social feminists view sex as the big divider (Keohane 6). Social feminists view sex as an important element in the process of shaping and establishing hierarchies. Social Feminists base their beliefs on the Marxist concept known as Praxis which, when defined, is the requirement for humans and society as a whole to make the necessary changes in their environment in order survive (Enns). The praxis according to socialist feminists establishes oppressive genderShow MoreRelatedto what extent is feminism a single doctrine? Essay1895 Words   |  8 Pagesï » ¿To what exten t is feminism a single doctrine?    Until the 1960s, feminism was widely regarded as a sub-set of liberalism and socialism, rather than as an ideology in its own right. Today, however, feminism can be considered a single doctrine in that all feminists subscribe to a range of ‘common ground’ beliefs, such as the existence of a patriarchal society, and the desire to change gender inequalities. Then again, it can be argued that feminism is characterised more by disagreement than consensusRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesSandweiss, St. Louis: The Evolution of an American Urban Landscape Sam Wineburg, Historical Thinking and Other Unnatural Acts: Charting the Future of Teaching the Past Sharon Hartman Strom, Political Woman: Florence Luscomb and the Legacy of Radical Reform Michael Adas, ed., Agricultural and Pastoral Societies in Ancient and Classical History Jack Metzgar, Striking Steel: Solidarity Remembered Janis Appier, Policing Women: The Sexual Politics of Law Enforcement and the LAPD Allen HunterRead MoreOrganisational Theory230255 Words   |  922 Pagesorganizational democracy: a challenge to managerialism? Destabilized capitalism Employee alienation as the key problem Conclusions 387 392 395 399 401 404 405 408 412 413 414 416 421 Chapter 10 Perspectives and challenges Introduction Comparing the different perspectives A modernist perspective A neomodernist perspective A new-wave perspective A postmodern perspective A reflective perspective A critical theory and psychoanalytic perspective A managerialist perspective The paradigm debate

Friabililty Test of Mefenamic Acid Tablets Free Essays

One of the testing criteria of mechanical strength of tablets tablet friability testing. Tablets must be able to withstand mechanical stresses during their manufacturing, distribution and handling by the end-user. During the process of coating, transportation, packing and processing tablet, tablet will lose some weight. We will write a custom essay sample on Friabililty Test of Mefenamic Acid Tablets or any similar topic only for you Order Now Because of that, the friability test is performed in the pharmaceutical industry to test the tendency of a tablet breaking into smaller pieces during transit. It includes repeatedly dropping a sample of tablets over a fixed time by using friability tester and then checking whether any tablets are broken, and calculate the percentage of loss weight of tablets. A good compressed tablet should not loss more than 1% of its weight. Based on this experiment, after the operation ended, the weight loss of tablets is 0. 0395g which is equivalent to 0. 68% loss from its weight. This means, those tablets are good quality and strong tablets which then can endure the stresses. There are maybe some error during handling the experiment that can lead to incorrect results. After operation ended, the tablets are not fully cleaned from dust which is affect the result. When finished, the samples have to be de-dusted first before weigh again. CONCLUSION The percentage loss of weight of samples is 0. 68%. The samples are good quality tablets because the percentage loss of weight are not more than 1%. 1. http://en. wikipedia. org/wiki/Friability 2. http://www. anabiotec. com/testing/detail/hardness-friability-disintegration How to cite Friabililty Test of Mefenamic Acid Tablets, Papers

The Most Dangerous Animal free essay sample

Smith’s The Most Dangerous Animal, he first defines war as a word that is â€Å"ordinary† therefore a â€Å"workaday word (8). † He says we cannot be too broad with the idea of war but also not too narrow. War is a diverse phenomenon. In order to understand war â€Å"we must have an appreciation of its variety: the sometimes dramatically different forms that it has taken from time to time and place to place (11). † First Livingstone approaches the nature of â€Å"true war,† true war is a recent development that started in the Middle East. But before the recent development of men in combat; there was raiding. Raiding is a â€Å"primitive warfare said to exist below the military horizon† (15). War is not something so clear and exact that can be easily defined. Livingstone approaches war as a wide spectrum; something similar to light. It varies on a spectrum up and down. â€Å"War encompasses a wide spectrum, from raids in the Amazon rain forest, through gang battles on the streets of Los Angeles to the nuclear annihilation of Hiroshima and Nagasaki† (16). We will write a custom essay sample on The Most Dangerous Animal or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Basically, war is any action premeditated that is brought upon by one group or people to another. Livingstone rejects the idea that war is a learned behavior. Rather, he argues that war is an innate characteristic of human nature deeply rooted in us. As such, â€Å"war is distinctively human† (6). In our society today, we like to believe that we are moral creatures. Our television and media glorify war. They â€Å"dishonestly represent battle† (2). We have this distorted view of war and ourselves. For example, in the case of the Korean War; the Americans, who believed they were moral creatures, pushed for war and tried to exterminate the North Koreans after the taste of their first victory. After the Americans were able to push the Communists back to 38th parallel they continued to push further when the plan called for containment. Why did they push even farther if they did not want war? Could war really be an innate feature of human nature? Livingstone’s theory reminds me a lot of Hobbes’ theory of human nature. In Hobbes’ state of nature, humans were nasty, brutish, and were out for each other. Humans constantly lived at a state of war and were capable of committing gruesome actions to gain property. Hobbes’ world is a world where at any moment we could be terrorized. There is no concept of safety. Similarly, Livingstone describes a place were we are almost at a constant war. Livingstone discusses how â€Å"all human beings, have the potential to be hideously cruel and destructive to one another† (4). Not just strangers but anyone, even your family, friends, or loved ones. If the case, how can anyone be safe? We would be constantly suspicious and are wary of each other.

Menkaure Essays - Khafra, Menkaure, Nemes, Free Essays, Term Papers

Menkaure Essays - Khafra, Menkaure, Nemes, Free Essays, Term Papers Menkaure The sculpture group of King Menkaure and His Queen is positioned in one of the basic types of Egyptian sculpture the Standing/Striding pose. The figure of Menkaure is rigidly frontal, although his head is slightly turned to the right. His left foot is slightly advanced, however the upper body does not respond to this uneven distribution of weight - there is no tilt in the shoulders, nor a shift in the hips. All movement of the figure is suppressed: his muscular arms hang down his athletic body, they are not flexed at the elbow and do not break through the front contour of his thighs. The body remains wedded to the block of stone from which it was carved. The artist does not remove the dead stone between the arms and torso and most importantly his advanced leg is not carved in the round, which contributes to the solid and majestic appearance of the statue. The Queen assumes the same rigidly frontal posture, however her left leg is less advanced than his, which alludes that she is a subordinate figure to her king in this stance she is just echoing the pharaohs decisive actions. She embraces the pharaoh with her right arm placing her hand around his waist; her left arm is bent at the elbow and covering her stomach rests on the kings left arm. There is a space of about couple of centimeters between the statues that widens towards the base, and which makes Menkaure appear standing independently from his female counterpart. In this frontal, striding forward posture the pharaoh looks confident and in control. The Queen, however, cannot be thought of as an independent statue. First of all, the statue of the king overlaps that of the queen: her right shoulder becomes fused with and overlapped by his left shoulder. Second of all, she has both of her arms around him and not the other way around. Although her appearance conveys the message of majesty and serenity, to me she also appears to be a subordinate figure to that of King Menkaure. Perhaps, this is due to the fact that she stands a step behind him, is being overlapped by his figure and she is the one embracing the pharaoh. The statue group is left unfinished. The most finished parts are the heads, torsos, and kings feet. The queens feet were carved out and left unpolished. The side view of the group offers a great contrast between the rough texture of the stone and its polished one. The back slab goes up to the shoulders of the figures without revealing their backs. It carries a supportive structure for the statues and is not touched up by the artist. This could be indicative of two things: either the group was simply unfinished or was meant to be placed in the niche or stand against a corridor wall. At first sight the facial features of the figures seem to be idealized, but upon closer examination one realizes that they are highly individualized. The face of the pharaoh takes on a squarish shape, his eyes are not deeply set in within their sockets, the nose is short and turned up, the lips are full, the cheeks are protruding, his ears are rather prominent. The queens face is round and fleshy. The almond-shaped eyes, snub-nose, small mouth with full lips and elongated neck seem to be rather more realistic features than idealized. Menkaure is wearing a royal headpiece nemes. It consists of linen head cloth that covers most of his forehead, tucked in behind the ears with pleated folds falling over his shoulders. The queen is wearing a ceremonial wig common among the females. The wig is parted in the middle, tucked in behind the ears and falls down her shoulders. Menkaure is wearing a short royal kilt, and the queen a thin garment that reveals more of her body than it actually conceals, clearly distinguishing the protruding breasts and pubic triangle. The calm and confidence reflecting the royal dignity of this group statue is achieved through compactness and solidity of the composition. The silhouettes are closed they have very few projecting parts. This solid appearance is enhanced by the use of hard stone slate with its natural dark color. The nemes symbol of leadership also emphasizes the royal and divine status of pharaoh. Everything about the statues: the scale (life-size), their solid appearance, the hard stone from which they were executed conveys a feeling of royal dignity.

3 Problematic Parallel Lists

3 Problematic Parallel Lists 3 Problematic Parallel Lists 3 Problematic Parallel Lists By Mark Nichol When listing within a sentence, take care in sentence construction to employ conjunctions and punctuation correctly to achieve proper parallel sentence structure, as discussed in the discussion and revision of each of the following flawed sentences. 1. Smith worked as a chess coach, tutor, and led overnight camping trips. This sentence lacks a verb corresponding with tutor, just as worked is associated with â€Å"as a chess coach† and led pertains to â€Å"overnight camping trips,† as in â€Å"Smith worked as a chess coach, acted as a tutor, and led overnight camping trips.† It appears, however, that the writer intends worked to apply to tutor and â€Å"chess coach† in parallel, with both supported by â€Å"as a,† but the punctuation does not allow this construction. For the statement to be syntactically valid, tutor must be preceded by a conjunction and its own article: â€Å"Smith worked as a chess coach and a tutor and led overnight camping trips.† (If the second a is omitted, the implication is that Smith was a chess coach and a chess tutor; the sentence works this way only if tutor and â€Å"chess coach† are transposed so that tutor is not mistakenly linked to chess.) 2. Regulatory technology aims to make regulatory compliance more integrated, streamlined, and less costly.   The first and third adjectives in the list are provided comparative modifiers, and the implication is that streamlined shares more with integrated, but the comma prevents that association. In order for integrated and streamlined to share more, they must be treated as a phrase separated by and and both commas must be omitted: â€Å"Regulatory technology aims to make regulatory compliance more integrated and streamlined and less costly.† Alternatively, integrated can be assigned its own instance of more: â€Å"Regulatory technology aims to make regulatory compliance more integrated, more streamlined, and less costly.† 3. Firms need to ensure that workflow, queue management, control reporting, exception management, efficient and streamlined processes are in place.   â€Å"Efficient and streamlined processes† is intended to be understood as a factor equivalent to the other four listed beforehand, but the writer has mistaken and for the conjunction that necessarily precedes the final item in the list. Because it is within the final item, another conjunction is required: â€Å"Firms need to ensure that workflow, queue management, control reporting, exception management, and efficient and streamlined processes are in place.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:How Many Tenses in English?50 Latin Phrases You Should KnowPreposition Mistakes #3: Two Idioms

Marketing practices Essay Example | Topics and Well Written Essays - 500 words

Marketing practices - Essay Example Marketing of services is a bigger challenge than marketing of products. Products have well defined parameters and the customer can base his decision to some extent on that. Services on the other hand are intangible and relies totally on customer’s needs and finally satisfaction. Hence, the definition of marketing would include customer relationship marketing. The key to success in customer relationship marketing lies on information. Marketing concept has changed in the past decade. It includes market research, brand/product management, public relations, and customer service (Chaffey et al., 2006). It is not more restricted to advertising and sales. Marketing activities have to be designed in coherence with the other activities of the firm for attaining profitability. Today internet marketing and e marketing are the emerging trends, which add to the definition of marketing. Marketing has to be done within the framework of business ethics and the parameters laid down by the local government. Nestle indulged in unethical marketing practices and can hence be called an unsuccessful marketing practice (CEM, 1997). They wanted to market Cerelac while the World Health Assembly emphasized breast feeding upto six months of age. Nestle ignored warnings by Gabon’s government not to advertise Cerelac on the television. They had also been trying to market their products directly through private and government hospitals by offering incentives to the staff. This is an unsuccessful and unethical marketing practice. Market segmentation is important for successful marketing. Consideration has to be given to the age, gender, demographics to derive maximum customer and organizational satisfaction. To provide customer satisfaction, their needs have to be analyzed. Communication and branding are important specially to reach the customers through direct means. Hence, customer orientation is essential. Kotler too defines

The risks and benefits of social networking services Essay

The risks and benefits of social networking services - Essay Example research, it was found that through social networking sites are hugely favourable among people, especially young adults; they have been ignoring various dangerous attributes of these networking services. Social networking sites can be defined as virtual communities used by individuals for interacting and communicating with friends, families and also meeting new people based on similar or shared interests. Social networking services such as Facebook, LinkedIn, Twitter and Instagram have taken a critical important place in the lives of new age individuals. Apart from that, websites such as Facebook are known to increase the overall technical literacy of young adults. At the same time, these social media services are the cause of various positive and negative trends occurring in the society (Zafirovski, 2001). Therefore, it is important to understand the critical influence of these social media services so that negative consequences can be minimized and positive effects can be maximized. The objective of the present report is to understand the various risks and benefits of social networking sites. Recent research on usage of social networking services has suggested that the overall interest towards these sites is increasing in a substantial manner. At the same time, there contribution towards risks and benefits in an individual’s daily life is also heightened. The most common social networking services are instant messaging services, email and websites where information is shared. According to a recent survey conducted in 2011, it was revealed that almost 73 percent children as well as 47 percent adults are using these social networks (Red Crbit, 2013). Various benefits have been identified related to social media services and their usages (Cohn, 2010). By frequently using video clips, photographs and access to numerous articles, young adults gain a significant knowledge and understanding about the nature, production as well as usage of multiple content forms,

The Objective Of Financial Reporting And Qualitative Characteristics And Constraints Accounting Essay

The Objective Of Financial Reporting And Qualitative Characteristics And Constraints Accounting Essay 1 Introduction The U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), namely the Boards, jointly published a Discussion Paper and received 179 responses. The Exposure Draft was created from the Boards redeliberations regarding issues being raised by respondents. The Boards published this common Exposure Draft for the public to comment and it is the Boards broader conceptual framework. The Boards are considering their frameworks: to provide standards that are consistent, converge their standards, to develop a general and enhanced conceptual framework. The Boards decided that a reconsideration of concepts would not be efficient because many aspects of the frameworks are consistent and do not need fundamental revision. The Boards are focused on improving and converging their existing frameworks. The conceptual framework for financial reporting established by the Board displays the concepts that underlie financial reporting. This conceptual framework consists of 2 chapters: the objective of financial reporting and qualitative characteristics and constraints of decision useful financial reporting information useful financial reporting information. 2 Chapter 1: The Objective of Financial Reporting This conceptual framework establishes the objective of general purpose financial reporting by business entities in the private sector, which is the foundation of the framework. The objective of general purpose financial reporting is to provide financial information to current capital provides to make decisions. This information might also be useful to users who are not capital providers. The general purpose financial reporting develops superior reporting standards to help in the efficient functioning of economies and the efficient allocation of resources in capital markets. General purpose financial reporting focuses on an extensive range of users needs that lack the ability to obtain financial information needed from the entity. It should be broad enough to comprehend information for the various users. Therefore, the financial report is where they depend on to acquire information. Diverse users may require different information which might go beyond the scope of general purpose financial reporting. The financial reports are prepared from the entitys perspective (deemed to have substance on its own, spate from that of its owners), instead of the entitys capital providers. An entity attains economic resources (its assets) from capital providers in exchange for claims to those resources (its liabilities and equity). Capital providers include Equity investors Equity investors normally invest economic resources in an entity expecting to receive a return on, as well as a return of, the resources invested in. Hence, equity investors are concerned with the amount, timing, uncertainty of an entitys future cash flows and the entitys competence in generating those cash flows which affects the prices of their equity interests. Furthermore, they are concerned with the performance of directors and management of the entity in discharging their responsibility to make efficient and profitable use of the assets invested. Lenders Lenders usually expect to receive a return in the form of interest, repayments of borrowings, and increases in the prices of debt securities. Lenders have similar interests as the equity investors. Other creditors Other creditors provide resources because of their relationship with the entity, instead of a capital provider; no primary relationship. Employee salary or compensation Suppliers extended credit Customer prepay for goods and services Managers responsible for preparing financial reports Capital providers make decisions through useful information provided in financial reporting by particular entity. Financial reporting usefulness in assessing cash flow prospects depends on the entitys current cash resources and the ability to generate sufficient cash to reimburse its capital providers. Besides, financial reporting usefulness in assessing stewardship includes the managements responsibilities to protect the entitys economic resources (assets) from unfavourable effects. Management is also liable for safeguarding the assets of the entity which conforms to the laws, regulations and contractual provisions; thus, the importance of managements performance in the decision usefulness. The general purpose financial reporting is limited to information which does not reflect pertinent information from other sources that should be considered by the users. Financial reporting information is based on estimates, judgements, and models of the financial effects on an entity of transactions and other events in which, is only ideal for preparers and standard setters to strive. Achieving the frameworks vision of ideal financial reporting to the fullest will be difficult in the short term because of technical infeasibility and cost constrains. Financial reporting should include information about: the economic resources of an entity (assets), the claims of the entity are (liabilities and equity), the effects of transaction and any events or circumstances that can affect the entitys resources and claims and provide useful information about the ability of entity to generate its cash flow and how well the entity meets its management responsibilities. The usefulness of financial reporting to the users: Provide useful information about the amount, timing, and uncertainty of future cash flow To identify the entitys financial strengths and weaknesses (especially for capital providers) To indicate the potential of entitys cash flow for its economic resources and claims To identify the effectiveness of the entitys management responsibilities To assess availabilities of the entitys nature and quantity of the resources for the use in its operation To estimate the values of the entity. The quantitative measures and other information regarding the changes in entitys economics resources and claims in the financial report can help the users to assess the amount, timing, and uncertainty of its cash flow; and indicate the effectiveness of management responsibilities. Furthermore, the entity must provide a positive return on its economic resources in order to generate net cash inflows; and return the earning to its investors. Other information like variability of returns, past financial performance, and managements ability can be used to assess the entitys future financial performance. The information regarding the accrual accounting in financial reporting can better provide the users to assess the entitys past financial performance and future prospects in generating net cash inflows without obtaining additional capital from its investors. The entitys cash flow performance in financial reporting assist the investors to understand the entitys business model and operation through assessing how the entity obtains and spends cash. Information about its borrowing, repayment of borrowing, cash dividends and other distribution to investors, as well as the factors of entitys liquidity and solvency, can also assist the investors to determine the entitys cash flow accounting. Besides, information about the changes of entitys resources and claims not resulting from financial performance may assist the investors to differentiate the changes that are results of the entitys financial performance and those that are not. The information of management explanation should be included in financial reporting to assist users for a better understanding about management decision in any events and circumstances that have affected or may affect the entitys financial performance. It is because the internal parties know about the entitys performance than the external users. 3 Chapter 2: Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information Fundamental qualitative characteristics distinguish useful financial reporting information from information that is not useful or is misleading. For information to be useful, it must have two fundamental qualitative characteristics: Relevance capable of making a difference in the decisions made by users as capital providers. Information is relevant when it has predictive value, confirmatory value, or both. Predictive value information that is assists the capitals providers to form their own expectations about the future. Confirmatory value information that confirms or changes past or present expectations based on previous evaluations. IASB said that information is relevant when it influences the economic decisions of users by helping them evaluate past, present or future events or confirming, or correcting, their past evaluation. FASB believes that to be relevant, accounting information must be capable of making a difference in a decision by helping users to form predictions about the outcome of past, present, and future events or to confirm or correct expectations. Since some users may have been obtaining information elsewhere other than financial reporting, and emphasizes the relevance of information in their decisions, relevant information does not really make a difference in the past or in the future. Any information that might be able to make a difference is said to be relevant. Faithful representation depiction of an economic phenomenon is complete, neutral, and free from material error. Complete includes all information that is necessary for faithful representation of economic phenomena. Neutrality information which is bias free. Freedom from error estimation of the economic phenomena is based on the appropriate inputs and each input must reflect the best available information. Relevance is concern with the connection between economic phenomena with the decisions of capital providers and not their depictions, therefore should be consider first. Then, the faithful representation is applied to determine which depictions of economic phenomenon best corresponds to the relevant phenomenon. Enhancing qualitative characteristics improves the decision usefulness of financial reporting information that is relevant and faithfully represented. They are used to distinguish more-useful information from less-useful information. The enhancing qualitative characteristics are comparability, verifiability, timeliness, and understandability. Comparability Comparability is the quality of information that enables users to identify similarities and the differences between two sets of economic phenomena. Since the essence of decision making is to select between alternatives, the information is more useful if it can be compared with similar information about the other entities and with similar information about the same entity for some other period. Comparability should not be confused with uniformity. Overemphasizing on uniformity may reduce comparability by making unlike things look alike. The IASB Framework actually discusses comparability as a qualitative characteristic which is equally important as relevance and faithfully representation. However, FASB concludes that comparability is an enhancing qualitative characteristic because regardless of how comparable the information may be, it will not be useful if it is irrelevant to users decisions and does not faithfully represent the economic phenomena. Verifiability A quality of information that helps to assure users that information faithfully represents the economic phenomena that it purports to represent. If the information is verifiable, the knowledgeable and independent observers could come to the general consensus. The verifiability of the information focuses on whether the recognition or measurement method is correctly applied. Verification can either be direct or indirect. An amount or other representation itself verified such as by counting cash or observing marketable securities and their quoted prices are called direct verification. An example of verifying the carrying amount of inventory by checking the inputs (quantities and costs) and recalculating the ending inventory using the same cost flow assumption (accounting convention or methodology average cost and first-in, first-out) is indirect verification. IASB Framework does not include verifiability as an explicit aspect, yet FASB does. FASB observed that some of the information which is faithfully represented may not necessarily be verifiable. Therefore, if the information is verifiable, it is generally more useful. Thus, FASB concluded that verifiability is an enhancing qualitative characteristic. Timeliness Timeliness means having information available to decision makers before it loses its capacity to influence decisions. A lack of timeliness can rob information of its potential usefulness. The IASB Framework discusses timeliness separately, as a constraint that could rob information of relevance. However, FASB concluded that reporting information in a timely manner can enhance both the relevance and faithful representation of the information since information can be reported in a timely manner but has no relevance, or information delayed in reporting remains its relevance. Understandability Understandability is the quality of information that enables users to comprehend its meaning. When the information is classified, characterized, and presented clearly and concisely, the understandability will be enhanced. Although the reporting information has to be understandable, the users of the financial report should also review and analyze the information with reasonable diligence as the users are assumed to have a reasonable knowledge of business and economic activities and to be able to read the financial report. Enhancing qualitative characteristics should improve the usefulness of financial information and should be maximized to the extent possible. However, if the information is irrelevant or not faithfully represented, the enhancing qualitative characteristics cannot make that information useful for decision. Besides, the application of the enhancing qualitative characteristics is an iterative process which does not follow the prescribed order. In addition, FASB considered whether some other qualitative characteristics should be added, such as transparency, true and fair view, credibility, internal consistency, and high quality. FASB concluded that it would be redundant if transparency is added as one of the qualitative characteristics. True and fair view is not a qualitative characteristic itself, but it should result from applying the qualitative characteristics. FASB concluded that it should be the goal to achieve high quality to which financial reporting and standard setters aspire. By adherence to the objective and qualitative characteristics of financial reporting information, the goal can be achieved. Therefore, the characteristics mentioned in not added as the qualitative characteristics of the financial reporting information. In a nutshell, the qualitative characteristics of financial reporting information in this draft can be categorized into fundamental qualitative characteristics and enhancing qualitative characteristics as shown in the following: Figure 1 Compared to the conceptual framework issued by the Malaysian Accounting Standard Board (MASB) in 2007, most of the qualitative characteristics are identical to the characteristic discussed in this draft. However, the most distinctive aspect which can be found is MASB did not categorize the qualitative characteristics into fundamental and enhancing qualitative characteristics. The qualitative characteristics concluded by MASB are shown in the figure below. Figure 2 MASB concluded that the relevance of information is affected by its nature and materiality while FASB discusses materiality under the constraints of financial reporting. MASB provides that the economic decisions of users taken on the basis of the financial statements could be influenced when the omission or misstatement of the information is material. Thus, materiality provides a threshold or cut-off point rather than being a primary qualitative characteristic which information must have for it to be useful. Besides, MASB also discussed about substance over form and prudence under the characteristic of reliability. MASB provides that if information is to represent faithfully the transactions and other events that it purports to represent, it is necessary that they are accounted for and presented in accordance with their substance and economic reality and not merely their legal form. However, FASB did not identify substance over form as a component of faithful representation as it would be redundant to do so. In addition, FASB did not conclude prudence as a qualitative characteristic because it might conflict with the quality of neutrality. MASB discussed the characteristic of timeliness as a constraint on relevant and reliable information. If there is undue delay in the reporting of information it may lose its relevance. Management may need to balance the relative merits of timely reporting and the provision of reliable information. However, FASB concluded timeliness as an enhancing qualitative characteristic of the financial reporting information. There should be a balance between the qualitative characteristic as the IASB Framework says: In practice a balancing, or trade-off, between qualitative characteristics is often necessary. Generally the aim is to achieve an appropriate balance among the characteristics in order to meet the objective of financial statements. The relative importance of the characteristics in different cases is a matter of professional judgments. The information provided by financial reporting is limited by materiality and the cost of providing. Materiality Materiality depends on the nature and amount of the item judged in the particular circumstance of its omission or misstatement. It is important to consider the materiality of information because material omissions or misstatements will cause information to contain error, making it biased and incomplete. However, it is hard to specify a uniform quantitative threshold at which the information is material. Concepts Statement 2 and IASB Framework define materiality similarly but discuss materiality it differently. IASB describes materiality as an aspect of relevance and does not indicate that it has a relationship to other qualitative characteristics. On the other hand, Concepts Statement 2 provides that materiality should be considered together with qualitative characteristics (not only relevance). Thus, the Boards conclude that materiality is pertinent to all of the other qualitative characteristics. Cost The Boards emphasized the balance between the benefits of financial reporting information and the cost of providing and using it. Costs of providing information: Cost of collecting and processing Cost of verifying Cost of disseminating Cost of analysis and interpretation Cost resulted from omission of decision-useful information Benefits of financial reporting information: More efficient functioning of capital market Lower cost of capital Improved access to capital market Favourable effect on public relations Better management decisions However, the major problem for the standard setters in conducting rigorous cost-benefit analyses is the difficulty in qualifying the benefits of a certain reporting requirement. Besides, it is also difficult to obtain complete, quantitative information about the initial and ongoing cost of a requirement and impose them. Nevertheless, standard seekers should take into account both benefits and costs of proposed financial reporting requirements. There are 3 constraints of financial reporting information mentioned by the MASB: Balance between benefit and cost As mentioned in FASB, cost is one of the constraints of financial reporting information and the Boards emphasizes on the balance between the benefits of financial reporting information and the cost of providing and using it. Balance between qualitative characteristic MASB provides that, In practice a balancing or trade-off, between qualitative characteristics is often necessary. The relative importance of the characteristics in different cases is a matter of professional judgments. The FASB also mentions, In assessing whether the benefits of reporting information are likely to justify the costs, it is necessary to consider whether one or more qualitative characteristics might be scarified to some degree to reduce cost. Timeliness MASB mentioned that a constraint which is not mentioned in the conceptual framework of FASB; timeliness. MASB provides that if there is undue delay in the reporting of information it may lose its relevance. To provide information on a timely basis it may often be necessary to report before all aspects of a transaction or other event are known. On the other hand, if reporting is delayed until all aspects are known, the information may be highly reliable but of little use to users who have had to make decisions in the interim. Management may need to balance the timely reporting and the provision of reliable information.

Freedom Writers Essay Essay

What life holds for us is determined by how much we are willing to sacrifice. In the movie Freedom Writers, Ms. G is the main character. Her way of viewing life gives hope to the people surrounding her. In this essay, I am going to compare her willingness to sacrifice with the sacrifice I was once asked to make. Ms. G dedicated herself to teaching a difficult group of students. California had integrated the school system, which resulted in a culture of conflict and violence. She spent a lot of her time and gave up a lot of her family life in order to help people that she barely knew. Her desires to make a change were clear and honest. For example, she took evening and weekend jobs in order to buy books and take her students on trips. She also made herself available to help students with personal issues. She had a strong desire to help her students understand that they were worthwhile, and that whatever challenges they faced, they could make their lives better. As a result of these efforts, her students learned to trust her and became united with each other. They began to feel hope for their future. Even though Ms. G. experienced success and satisfaction in helping others, she faced opposition. Her marriage was jeopardized. Her husband could not understand why she spent so much time and energy with her students, and he often felt second in her life. He did try to cope with this lifestyle, but it was too much for him to deal with and he finally left the relationship. I also embarked on a similar adventure. In June 2002, I was called to serve as a missionary for The Church of Jesus Christ of Latter-day Saints in Denver, Colorado. While on my mission, I taught the gospel to Spanish speaking people. Like Ms. G, I was dedicated to a good cause working with Hispanic people. I also immersed myself in helping those people to overcome personal and family challenges. I sacrificed two years of my life to serve people I had never met. I did it with all my heart. I knew that teaching people how to apply correct principles in their lives was the best way for them to achieve happiness. My goal was to help others to understand the true gospel of Jesus Christ. Teaching people the principles I knew to be true helped them to improve their lives and find joy as well. For example, I remember one person I taught; his name was Enrique. He was addicted to drugs and alcohol. When I found Enrique he told me that, from using drugs, he had lost his sense of taste and his body was no longer able to produce sweat. He also shared with me that his life had no purpose. He would go to work to get money to buy drugs, which created an endless cycle. I felt deep sorrow for him and wanted to do something to help him. I taught him about how to overcome his addictions to drugs and alcohol. Eventually, Enrique was able to overcome these addictions. I helped him to learn English and he began school at a University. Later, he told me how grateful he was for the new direction that his life was taking. Not only was my service similar to Ms. G’s, but my challenges were also. My family was upset about me going away for so long because while I was away, I would not be able to help them financially. They told me that if I went, I might as well forget about them. â€Å"It’s either a mission or us,† they said. I knew that I could not abandon my commitment to serve a mission. I pled with my family to understand my decision, but they reluctantly dismissed me. Once I was in the mission in Colorado, I tried to write to my family to let them know I was okay and that I was making a difference in the world by helping people to overcome many of the challenges that tear individuals and families apart. My family never answered my letters. I knew that what I was doing was right, but having my family reject me in those difficult years made me feel abandoned. Nonetheless, I was determined to continue working to help the people in Colorado. Certainly, my experience was a much shorter period of time than Ms. G’s and eventually my family embraced me again, while Ms. G’s husband never returned. Also, she taught the same group of people for four years, whereas I traveled around and met new people. Nevertheless, during the time I served my mission, I, like Ms. G, learned what it means to give everything for a good cause regardless of the adversity. As Ms. G and I both persevered in doing what we felt was right, we discovered great meaning in our lives and the work we were doing. In conclusion, our ability to fulfill our duty is not determined by our environment or surroundings. Ms. G and I have shown that if people’s hearts are in the right place, their rewards can be greater than what they lose. Our service, strength, and willingness can make a difference in the world regardless of who we are, or what we are standing for.

Film Analysis Paper - Free Essay Example

Sample details Pages: 2 Words: 701 Downloads: 1 Date added: 2019/03/19 Category Art Essay Level High school Tags: Film Analysis Essay Did you like this example? Introduction The 1996 film, Fargo, directed by Joel and Ethan Coen, is widely considered a neo-noir and addresses issues of its time and place by taking directions from classic noir. Fargo documents Marge, a pregnant detective who is called to investigate a triple homicide. She later finds out that these homicides were a result of Jerry, a nervous car salesman, who hires two men, Carl and Gaear, to kidnap his own wife. Don’t waste time! Our writers will create an original "Film Analysis Paper" essay for you Create order Jerry plans to collect a large sum of ransom for his wife from his father in law, so he can pay off his debt. The film Fargo utilizes the sense of humor, lack of drama, and an inauspicious view of humanity in order to prove that it is critiquing our societys normalization of violence. In the scene after Gaear hits Carl in the head with a shovel, Marge is driving and notices the car that she believes was the one stolen from the company Jerry works for. Curious, Marge stops her car and approaches the quaint cabin behind the stolen car. She hears a noise and decides to investigate. Marge pulls out her gun and cautiously moves toward the sound. She turns to reveal Gaear standing behind a wood chipper, with what appears to be blood-stained snow in front. Marge treads closer to see what exactly is going on. Gaear is stuffing Carls leg into the wood chipper. Police!, Marge yells. Gaear doesnt hear Marge and proceeds to push Carls leg in the machine further. Attempting a second time to get his attention, Marge yells again, Hands up! Police! Gaear notices Marge and chucks a piece of wood at her as he begins to run away. Marge shoots at Gaear, hitting him in the leg on her second shot. Gaear falls to the ground, and Marge starts walking towards him. This scene emphasizes the horrible violence seen in this film, yet shines a light on the nonchalance surrounding it. As we watch, many ideas associated with violence in this scene become apparent. Foremost, one usually notes the humor related to this scene. The red blood staining the snow is shown in a laughable way, not in a morbid manner as one would expect. Why did the Coen brothers choose to make that decision? One will further ask: is this to make this scene a slight bit less gruesome, or is it suggesting something deeper? Is Marges lack of reaction simply due to her stoic character, or is there more meaning? On a similar note, relating to noir, is this scene added to show the backstabbing qualities of Gaear, much like a noir character? This scene proves that this films display of violence is critiquing our modern day issue of normalizing violence. The humor related to this scene is exemplifying how in our society, we often disregard intense violence and even choose to view situations such as that in this scene as humorous. Our society is so accustomed to the brutality that we require the scene to be excessively gruesome for it to be noteworthy. With a scene that is visually repulsive, one would expect Marge to have a dramatic reaction. The fact that she doesnt have a substantial reaction demonstrates the insignificance this violence has on her. This is reflected by the lack of interesting shots and angles. Most disturbing or violent scenes typically have interesting shots and angles, such as close-ups or skewed angles, to increase intensity. However, this scene only consisted of medium and long shots. This emphasizes the lack of significance related to violence the Coen brothers chose to convey. By using primarily long shots when filming Gaear and the woodchipper, the gruesome action becomes less dramatic, and therefore slightly normalized. If this scene is portrayed as insignificant, one might ponder why the Coen brothers chose to put it in the film at all. It is not for visual disturbance, but more so for character development. The directors wanted to show Gaears cold-hearted and disloyal ways, similar to a classic noir character. This scene introduces a ghastly situation and rejects any significance of the disturbance, therefore normalizing the situation. In the end, this scenes relevance lies in the meaning behind it, and not in the visuals shown.

Differential Association Theory By Edwin H. Sutherland

Differential Association theory by Edwin H. Sutherland states that criminal behavior is learned. Sutherland’s theory is essentially arguing that individuals that engage in criminal activity have learned to engage in criminal activity from association with others. Differential Association theory is broken down into nine propositions. The first proposition is that criminal behavior is learned (Sutherland, 2010). The second proposition states that the interaction with the other person or persons has to be in form of communication (Sutherland, 2010). Thirdly, the learning of criminal behavior occurs within intimate personal groups (Sutherland, 2010). Furthermore, the fourth proposition states that when the criminal behavior is learned there has to be certain things that are learned. These things are: techniques of committing the crime, the motives, drives, rationalizations, and the attitudes (Sutherland, 2010). The fifth proposition states that the nature of drives is learned from the definitions of the legal codes as favorable or unfavorable (Sutherland, 2010). In continuation, the next proposition states that â€Å"a person becomes delinquent because of an excess of definition favorable to violation of law over definitions unfavorable to the violation of law† (Sutherland, p.137, 2010). In addition, Sutherland states that differential association may â€Å"vary in frequency, duration, priority, and intensity† (Sutherland, p.17, 2010). The eighth proposition states that the process ofShow MoreRelatedCorporate Tax Evasion Essay example690 Words   |  3 Pagesbest gives explanation to corporate tax evasion is Edwin H. Sutherland. Edwin H. Sutherland was a pioneer in research dealing with White Collar crime in a time when the study of street crime was of primary interest and White Collar crime or corporate deviance was all but ignored. 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In this essay I will be using Carl Hiaasen novel Bad Monkey to draw out examples ofRead MoreSutherlands Differential Association Theory1430 Words   |  6 PagesSutherland’s Differential Association Theory Ryan Herron Dr. Patrick Parnaby SOC 2070 9 November 2017  There are many theories used by Sociologists to explain deviance. One such theory is differential association theory, proposed by Edwin Sutherland. There are many strengths and weaknesses of differential association that will be laid out in this paper after differential association theory is fully explained. When discussed, it becomes apparent that differential association theory has many strengthsRead MoreEssay on Crime and Delinquency1407 Words   |  6 PagesCriminologist Edwin H. Sutherland proposed his theory of Differential Association in his Principles of Criminology textbook. Differential Association theory states that criminal behavior is learned behavior. 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Merton’s explanation is in two pieces; StructuralRead More Differential Association Essay3062 Words   |  13 Pages Sutherland’s Differential Association nbsp;nbsp;nbsp;nbsp;nbsp;Born August 13, 1883 in Gibbon, Nebraska, Edwin H. Sutherland grew up and studied in Ottawa, Kansas, and Grand Island, Nebraska. After receiving his B.A degree from Grand Island College in 1904, he taught Latin, Greek, History, and shorthand for two years at Sioux Falls College in South Dakota. In 1906 he left Sioux Falls College and entered graduate school at the University of Chicago from which he received his doctorate. (GaylordRead MoreCrime Theories766 Words   |  4 PagesVarious Theories of Crime Causation vickie murphy AIU online E.Hale 2/19/12 Abstract Within this paper we will discuss the merits of the idea that genetics are a source for criminal behavior. As well as some of the strengths and weaknesses of the evidence surrounding genetics and crime and In closure what would be some of the repercussions in the criminal justice field if the existence of the criminal gene is proven to be true. Theories of Crime Causation To begin to understand theRead MoreCrime Is Something That Everyone Tries To Stay Away From,1480 Words   |  6 Pagesteaches the scientific method of crime; for example why gang crime happens. This paper will be discussing Social Strain Theory and Differential Association Theory and how they can cause gang crime. Gang crime, criminal acts of violence committed by a group of individuals on a regular basis, is explained by the social strain theory and differential association theory. 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On October 14th, 2002, 17 year old Lee Boyd Malvo was charged by the state of Virginia for two capital crimes: the murder of FBI analyst Linda Franklin in the commission of an act of terrorism and the murder of more than one person in a three-year period. Sutherland’s nine propositions of differential association best explains Malvo’s