Capital Structure and Corporate Performance

Question: Examine about the Capital Structure and Corporate Performance. Answer: Presentation: Boral constrained arrangements in development and building material all through different nations. The organization utilizes in excess of 12,000 workers across 600 activity puts and having $4.31 billion deals according to the budget summary of 2016. Boral is a global organization with having their business in United States, Asia and Australia and having their administrative center in Sydney, Australia. Capital structure: Capital structure gives the data identified with the structure of capital of the organization, their hazard introduction, how the dangers influence the budgetary position and execution of the organization and the manner in which organization deal with the hazard. The capital structure of the organization comprises of value and obligation. According to the budget summary of 2016, the companys capital structure involved absolute values added up to $3,506.30 million and all out obligation including present moment just as long haul adding up to $ 1345.20 million. They have absolute stores adding up to $ 162 million as on 30th June 2016. As on 30th June 2015, the companys capital structure contained all out values added up to $3,524.10 million and absolute obligation including present moment just as long haul adding up to $ 1322.60 million. On first July 2015, an organization credit office added up to US$ 400 million was built up to give greater liquidity to corporate purposes. The develo pment date of the advance office is planned on first July 2010. Be that as it may, as on 30th June 2016 the office stands undrawn. The organization additionally has an unbound overdraft office adding up to A$ 20 million ((Boral Annual Report 2016). The capitalization proportion of the organization, determined as [Long-term obligation/(Long-term obligation + investors equity)] come as 27.26% for 2015 and 22.04% for 2016. The diminishing capitalization proportion demonstrates that the organization had the option to diminish their drawn out acquiring throughout the year from $1320.8 million to $ 992.80 million. It demonstrates that the organization is all around situated to take care of their drawn out advances as and when they become due (Mittal 2013). Hazard the board: The business exercises of the organization are presented to different monetary dangers like liquidity, loan cost, remote money, credit and dangers of product costs. These dangers oversaw through subordinate instruments. The budgetary instruments or subordinates are not utilized by the organization for theoretical or exchanging purposes and are constrained by the governing body of the organization (Zeitun and Tian 2014). Credit chance: Credit chance is the hazard that will be presented to if the counterparty neglects to satisfy any liabilities. The organization is presented to credit dangers from money at bank, budgetary instruments and exchange or different receivables. The credit danger of the organization is checked through the approach of counterparty credit hazard and is seen on ordinary premise (Baghai, Servaes and Tamayo 2013). Credit chance identified with subsidiary agreements and money in bank is limited through counterparties that have FICO score higher than A-/A3. Be that as it may, a measure of AS$20 million or 10% all out resource, whichever is lower is to be saved with the counterparties who has a rating not exactly A-/A3. Liquidity chance: The organization is presented to liquidity hazard when they doesn't have adequate assets to take care of their monetary liabilities on getting due. It likewise includes the future getting ready for business dangers and unpredicted occasions that may results into pressure on the liquidity of the organization (Imbierowicz and Rauch 2014). Boral constrained deals with their liquidity dangers through the accompanying: Their obligation profile is all around spread with an objective development time of more than 3.5 years. They have money in addition to offices from submitted undrawn added up to more than A$ 500 million Current obligation less stores of money not be over 20% of all out total of submitted undrawn offices that have over 1 year of development period and complete obligation. Remote cash chance: Foreign money chance is the presentation to changes in money rate emerging from crude material buy, premium cost of acquiring from nonAustralian dollar, receivables from send out, payables for import and speculation related exchanges (Corazza and Malliaris 2015). The outside money chance is overseen through: The organization ensures that the outside cash exposures adding up to more than A$ 0.5 million must be completely supported at the hour of endorsement from Capex Net venture comprehensive of intercompany credits must be supported any place the fence instruments and administrative conditions grant. In the event that the operational remote cash exposures are supported, it must not surpass 75% for first year, half for second year and the most extreme permitted period for supporting is 2 years. Resource financing strategy: Complete resources of the organization including of non-current resources and current resources as on 30th June 2016 added up to $5,800.50 million. Self-developed resources are comprehensive of cost of direct work, crude material and some other expense brought about for setting up the advantage for its planned use. The installments made for the benefits financed through working lease are accounted under straight line technique over the rent term, aside from where any elective strategy are perceived to be increasingly proper. Least rent installments are comprehensive of fixed rate for increment. For the year finished 30th June 2016 the rental charges for working lease added up to $73.9 million when contrasted with $ 75.5 million for 2015. It implies the organization has not taken any benefit under rent and the due rent installments are paid-off on schedule. It likewise demonstrates that the organization is monetarily practical to take care of off their obligations on schedule. Dispersion strategy: Level: the profit paid for the year finished 30th June 2016 was added up to $ 154.20 million when contrasted with $129.10 million for the year finished 30th June 2015. Profit installment for the organization was as per the following: Year 2012 2013 2014 2015 2016 Profits in AUD 0.19 0.11 0.17 0.22 0.27 Payout proportion (%) 87.10 74.20 - 141.50 76.30 Table 1: Distribution proportion (Source: Boral Annual Report 2016, 2017) It very well may be seen from the above table that the profit installment of the organization has been expanded throughout the year from 2014 to 2016 and expanded from AUD 0.17 to AUD 0.27. be that as it may, the payout proportion has diminished to practically half to 76.30% in 2016 when contrasted with the 141.50% of 2015. The profits of the organization included between time profit and last profit and are paid in time. Profit installment: Structure: For the investors who have enlisted address in New Zealand and Australia will be delivered the profit through direct credit to their named financial balance just as opposed to through presented keep an eye on the enrolled address. The investors can generally refresh their financial balance through reaching the offer enrollment office or visiting their sites. Be that as it may, for the individuals who doesn't have any enrolled address in New Zealand and Australia wish to get their profit straightforwardly in their ledger, credit association record or building society in New Zealand or Australia, they should contact the offer enlistment office or visit their sites. The installment are straightforwardly credited electronically on the date of profit installment and is affirmed through installment exhortation that are presented on the enrolled address of the investors. Investors are additionally informed to store the check with respect to profit installment as ahead of schedule as conceivable in any case the check needs to gave over to the Chief Commissioner of State Revenue under Unclaimed Money Act 1995. Dependability: Boral has guaranteed their investors to deliver the profit on nonstop premise. According to the declaration made on tenth February 2016, to offer greater lucidity, the top managerial staff has formalized the profit strategy that is proposed to compensate the partners with respect to the benefit and keeping up the capital development simultaneously. The board chose to deliver out and keep up a profit payout proportion extending from half to 70% of pay before significant things, concerning the monetary situation of the organization (Kamyabi and Noushabadi, 2014). A payout proportion of half to 70% is considered as high as the organization is paying the greater part of their procuring as profit. It infers that the organization will keep up lower level of held profit. From the speculators viewpoint, a high pace of profit is excellent, be that as it may, simultaneously it is considered as awful for the organization as the low degree of income will give less extension for th e organization for new designs for capital consumptions, which thus, will restrain the capacity of the organization for profit development in future. Consequently, it will be perfect for the organization to keep up solid payout proportion that is going somewhere in the range of 35% and 55%. High proportion of profit is alluring over momentary period however as time goes on it won't be viewed as acceptable and gainful for the organization. The organization can likewise go for modifying their payout proportion, in the event that they are searching for procuring get or half breed esteem (Li, Zhuang and Shapiro 2014). Reference: Baghai, R., Servaes, H. furthermore, Tamayo, A., 2013. Have rating organizations gotten progressively traditionalist? Suggestions for capital structure and obligation estimating. Boral Annual Report 2016. (2017). first ed. Australia: https://www.boral.com.au/. Corazza, M. furthermore, Malliaris, A.T.G., 2015. Multi-fractality in outside money markets. Imbierowicz, B. what's more, Rauch, C., 2014. The connection between liquidity hazard and credit chance in banks.Journal of Banking Finance,40, pp.242-256. Kamyabi, Y. what's more, Noushabadi, S.Z., 2014. The effect of Corporate Governance on Dividend Payment Policy: exact proof from Iranian Listed Companies.Miicema 2014 sorting out board of trustees, p.380. Li, S., Zhuang, A. what's more, Shapiro, D., 2014.Dividend Payout Policy and Institutional Investors Ownership: Theory and Empirical Evidence. Working Paper, Belk College of Business.

Cultural Diversity in India free essay sample

Social Diversity in India has a past filled with a huge number of years . Individuals have been living in India since the Stone Age. Individuals from various areas of the world came to India. They got one with the Indian culture . From this has developed the composite Indian Culture. We all living in various pieces of the nation are Indians. In spite of the fact that there is an assortment in our dialects, writing and craftsmanship, as Indians, we as a whole are one. It is this decent variety which has made a feeling of solidarity among the Indians. This decent variety has advanced our public activity. Indian Languages: Many dialects are spoken in India.Hindi English are the two dialects utilized in our nation. Marathi is the state language of Maharashtra. Celebration Celebrations: People, for example, Hindus, Muslims, Buddhists, Sikhs, Christians, Jains, and Parsis and so forth having a place with various live in India. Various celebrations are commended in India with heaps of delights joy. We will compose a custom article test on Social Diversity in India or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Horticulture is the principle occupation in our nation . A large number of our celebrations are identified with farming and condition. In Maharashtra, Dassera, Diwalil, Holi in Punjab Baisakhi, in Andhra Pradesh Eruvak Punnam, in Tamil nadu Pongal in Kerala Onam are celebrated.Ramzaam †Id, Christmas, Buddha Pornima, Samvatsari, and Pateti are additionally significant celebrations. What ever strict celebration all Indians cheerfully take an interest in it. They welcome each other, It increment the sentiment of solidarity among them. Outfits food: We discover decent variety in the dress and food propensities for Indians. Dress relies on the atmosphere, physical element customs of the separate districts. There is decent variety in our nourishments propensities as well, because of climatic conditions crops and other geological components. For e. g. he individuals of Punjab eat dal †roti though individuals living in the beach front regions eat rice and fish. Asylum : In individual of developments of houses additionally there is decent variety . In the rustic territories, numerous houses have wattle and smear dividers. A few houses have tiled rooftops. In territories of substantial precipitation, the houses have slopping rooftops . In the spots with insufficient downpours have houses with terraced rooftops . In huge urban communities, multi †story structures are seen. Sporting events: Many sorts of games are played in India since old occasions. We play various games, for example, tip †feline, chess, wrestling, phugadi, malkhamb, lagori, kabadi kho-kho . Present day games are, for example, hockey and cricket are the two mainstream games played in India. Sporting events have a significant spot in out life. They assist esteems with loving co-activity solidarity Sport soul it is a higher priority than winning or losing. Workmanship: Different expressions, for example, move, crafted works, painting and model have prospered in India. Since long stretches of old , India had various styles of music. There are two fundamental styles of Indian traditional music. They are Hindustani music Carnatic music.There are numerous people music played in India . In India, the custom of moves is very people of old. We have distinctive assortment of people moves some antiquated occasions; different sorts of crafted works have created in India. Imaginative containers bushels and other improving articles are readied. The craft of painting figure has long convention. It is started from the Stone age time frame. For e. g. Ajanta Ellora caverns Our nation have rich chronicled legacy. Recorded landmarks are the abundance of our nation. Not very many nations on the planet have such history and people of yore culture.

The Fifty-fourth Regiment of the Cival War essays

The Fifty-fourth Regiment of the Cival War papers The Fifty-fourth Massachusetts Regiment The Fifty-fourth Massachusetts Regiment of the Union armed force was the primary Negro regiment in the Civil War. They were framed in March of 1863, and were composed at Camp Meigs in Readville, Massachusetts, directly outside of Boston. The fifty fourth regiment demonstrated that the Negro man could battle and was eager to battle in opposition to mainstream request. On January 1, 1863, President Abraham Lincoln marked the Emancipation Proclamation liberating the captives of the revolting regions in the south. At that point In January 1863 the War Department approved Governor John Andrew of Massachusetts to raise a regiment of Negro fighters in his state (McPherson 173). During the initial a month and a half just a single hundred men from Massachusetts chipped in. After the poor turn out Governor Andrew made up a board of trustees to fund-raise for the enrollment of Negro warriors. At that point in February of 1863, Governor Andrew selected Shaw as the colonel of the fifty-fourth Massachusetts. The entirety of the officials of the fifty-fourth were additionally white. Shaw was a twenty-multi year old individual from a Boston abolitionist family. All of Shaws officials were white abolitionists. After the selecting procedure was over the entirety of the Negroes were sent to Camp Meigs. The fifty-fourth began their preparation on February 21, 1863. Not long after the men of the fifty-fourth began their preparation they were informed that they would get paid ten dollars for every month rather than the thirteen dollars they were guaranteed during enlistment. Shaw at that point composed Governor Andrew demanding that his, whole regiment including white officials, would deny pay until his warriors were given a similar installment as the various Massachusetts troops. However Congress didn't authorize enactment giving equivalent compensation to dark fighters until June 15, 1864. (Kashatus American History) After the Negroes had begun their preparation the Confederate Cong... <!

Proof read Essay Example | Topics and Well Written Essays - 2250 words

Edit - Essay Example 3 Opportunity This report was intended to improve the comprehension of the advantages of giving reused hardware or â€Å"e-waste† through Free Geek. It tries to address the accompanying inquiries: Why is it important to reuse e-squander? What is Free Geek and how can it advance natural maintainability and instruction? In what capacity can Intel’s gifts to Free Geek advantage the e-squander issue locally and universally? What advantages can Intel expect in the event that they give to Free Geek? Foundation Over the most recent few decades, Intel has been a pioneer in innovation, progressing innovation, however the manner in which the world collaborates with it. Intel is at the bleeding edge of the PC chip fabricating industry and is conceivably the most persuasive innovation organizations in the previous century. Intel’s authority and impact has set principles for comparable organizations for the advancement of the earth. Free Geek, a neighborhood non-benefit assoc iation in Portland Oregon, depicts itself in the company’s statement of purpose as an association that solidly accepts that reusing is best done through â€Å"reuse†. Inferable from this way of thinking, the organization revamps whatever it can and gives it back to the network â€Å"with another rent on life†. Along these lines the stuff doesn’t get tossed into the trash or utilized for landfills to channel poisons from the dirt nor is it dumped to creating nations to be dismantled by youthful ones. The organization ensures that every single electronic material that are not reused are reused in a dependable way inside the limits of North America. Envision the potential outcomes if two ground breaking organizations cooperated with a shared objective for more noteworthy's benefit of all mankind.  This report will reveal insight into the defeats of e-squander, the advantages of collaboration, and the positives of gift.  While e-squander is a worldwide ca tastrophe, this report will concentrate for a littler scope, basically the United States.  Discussion of Findings Hazards and Effects of E-squander E-squander has many negative impacts on the employment of people, creatures and their characteristic natural surroundings. Polybrominated diphenyl ethers are a segment of e-squander that is utilized as fire retardants in plastics in innovative hardware. This concoction compound is engineered and isn't a result of nature. It essentially incorporates bromine with certain measures of chlorine, fluorine, iodine and astatine. This compound works by discharging bromine particles that drains the encompassing oxygen noticeable all around. PBDEs are poisonous in that they are answerable for the interruption of thyroid hormones, shortfalls in neurodevelopment and malignant growth (Hooper and McDonald). These PBDEs have been recognized in marine warm blooded creatures wherever from the Baltic Sea to the Great Lakes and are found in people in the United States at more elevated levels than anyplace else on the planet (Grossman 113). Since just 15-20% of e-squander is reused in the U.S. it is sketchy where the rest goes (U.S Environmental Protection Agency). â€Å"On the edges of Ghana’s greatest city sits a seething no man's land, a ghetto cut into the banks of the Korle Lagoon, one of the most dirtied waterways on earth† (WGBH Educational Foundation). Sent out e-squander has a colossal effect in a great deal of creating nations. These creating nations offer a reasonable reusing administration albeit most laborers work in incredibly perilous conditions. Tests uncovered the nearness of simply acidic soil close to a portion of the work territories having a pH level of 0 (Grossman 187). Effect of Corporate Recycling of

Maya Angelou’s Phenomenal Woman: Positive Attributes of a Black Woman

â€Å"Now you see exactly why my head’s not bowed, I don’t yell or hop about or need to talk genuine uproarious. At the point when you see me passing it should do right by you I state it’s the snap of my heels, the curve of my hair, the palm of my hand, the requirement for my consideration cause I’m a lady marvelously, sensational lady, that’s me† (Angelou 1). Sensational Woman, a sonnet composed by Maya Angelou about the positive traits of a dark lady. Maya Angelou is a dark on-screen character author and social equality lobbyist. Growing up during the time dark individuals were battling for class, Maya Angelou has originated from an age of dark individuals who were scrutinized for their skin shading; an age where turning into an entertainer was as implausible as a dark lady setting off to the moon. Despite the fact that now there are progressively dark ladies in the amusement world the depiction of the dark lady is still basically the equivalent. Today the media’s depiction of dark ladies is an uproarious indecent hot headed ghetto du-cloth wearing hood-rat on government assistance who don’t deal with her children since she pursuing a man. In the 18 to 1900s dark ladies were known as â€Å"sassy mammies who ran their own homes with iron clench hands including castigating dark spouses and children† (Abagond 1). Another name that was utilized towards dark ladies was a â€Å"sapphire†, which was depicted as obnoxious difficult and contemptuous. During the mid 1900s each job of a dark lady was that of a resentful irate malicious dark lady who belittles and beats her better half. Proceeding through the 70s with the show Good Times, Esther Rolle played Florida Evans a house spouse who lives in the activities of Chicago, the media indeed depicted the dark lady as simply that, furious. During the Jim Crow period, when genuine blacks were regularly beaten, imprisoned, or murdered for contending with whites, anecdotal Mammies were permitted to imagine rebuke whites, including men. Their brazenness should show that they were acknowledged as individuals from the white family, and acknowledgment of that cheekiness inf erred that subjugation and isolation were not excessively harsh. Another case of a Sapphire was the character Pamela (Pam) James played by Tichina Arnold, who showed up on Martin, a situational parody that publicized from 1992 to 1997 on the Fox arrange. Pam, Martin’s sweetheart Gina’s closest companion and neighbor was a knocked, wisecracking companion/adversary of the lead character, Martin. Tichina Arnold, the entertainer who played Pam, additionally plays Rochelle, a commanding, forceful female authority in the situational satire, Everybody Hates Chris, which ran from 2005 to 2009, is as yet publicized on digital TV. Albeit a large portion of the sitcoms are utilized for amusement individuals will in general accept this is the manner by which each dark lady is. Utilizing slanderous language such Shaniqua and Aunt Jemima to depict African American ladies, numerous whites accept that what the media puts out isn't a generalization however reality. Arnold has aced the job of the furious, dark lady. â€Å"Although the numerical portrayal of African-Americans in contemporary TV publicizing has improved lately, the creators' examination shows how the possibly beneficial outcomes of remembering progressively African-Americans for notices are regularly moderated by unobtrusive supremacist components that propose African-American mediocrity. Indeed, even in prior kid's shows when blacks were brought into character, they were attracted to seem to be like monkeys with brown complexion enormous pink lips and ears and not extremely wise. Sketch artists ventured to try and put a monkey in the animation and make the monkey more intelligent than the dark individuals included in the animation. This was accomplished for the diversion of white individuals. From the primary kid's shows to the principal dark president dark individuals not simply ladies have been the focal point of scorn, calling them coons and monkeys, in any event, going the extent that photograph shopping Michelle Obama’s face to that of a monkey’s keeping her hair and attire the equivalent. Cal Thomas an analyst of Fox arrange expressed that dark ladies are â€Å"usually irate about something; they’ve lost a child in a drive by shooting or furious at Bush. So you don’t have a profile of non irate dark women† (â€Å"Transcrpit: Fox†, 2008).Works Cited EDu paper Jatau, Mary. (2009). Western Media’s Commodification and Consumption of African Women: A Review of Three News Channels. UC Los Angeles: UCLA Center for the Study of Women. Recovered from: http://escholarship.org/uc/thing/9gs2q469 1. Bristor, Julia M., Michlle R. Chase, and Re'nee G. Lee. â€Å"Race and Ideology: African-American Images in Television Advertising.† Journal of Public Policy and Marketing 14.1 (1995): 48-59. Print. 2.Rucker, C. E. furthermore, Cash, T. F. (1992), Body pictures, body-size observations, and eating practices among African-American and white school ladies. Int. J. Eat. Disord., 12: 291â€299 none 3.Schooler, D., Monique Ward, L., Merriwether, A. what's more, Caruthers, A. (2004), Who's That Girl: Television's Role In The Body Image Development Of Young White And Black Women. Brain research of Women Quarterly, 28: 38â€47. None Jatau, Mary. (2009). 4. Western Media’s Commodification and Consumption of African Women: A Review of Three News Channels. UC Los Angeles: UCLA Center for the Study of Women. Recovered from: http://escholarship.org/uc/thing/9gs2q469. 5. Abagond (2008, March 7). The Sapphire Stereotype. Abagond. Recovered from http://abagond.wordpress.com/2008/03/07/the-sapphire-generalization/. 6. Awful occasions on the Good occasions set. (1975 September). Coal black.

Lets Party!

Lets Party! Lets Party! Lets Party! By Maeve Maddox From a peruser comes the inquiry: Might you be able to cover the term cutting loose and how to utilize it effectively, alongside other gathering related terms? Much appreciated! Partying recommends loud, inebriated festival. Individuals leaving bars singing and yelling can be supposed to be celebrating. Models: The neighbors celebrated into the early morning hours. Jack and his companions were celebrating in Florida when the mishap happened. The word originates from Middle French carousser drink, swallow, gulp. Gulp, as an action word, recommends greedy over-guilty pleasure: He gulped one beverage after another. Here are some different articulations, some of them code words, for celebrating in the feeling of over-enjoying drink or other temperament enhancers. celebrate party party down rave it up make happy paint the town (have a throw down good time) have some fun relax have a great time let loose make some wild memories have a bash (implies sexual guilty pleasure just as intoxication) who live at her chateau, Ekeby Manor, and work in her iron mine. These men, the Cavalieri di Ekebu, are surely a frolicking bundle of slackers. Be that as it may, Giosta goes along with them, and through different plot creations everybody is recovered (www.nytimes.com) of walks and gatherings that can without much of a stretch overpower even the most outgoing among us. Yet, there are a lot of approaches to observe Pride away from a portion of the weekend’s most packed occasions - including Ms. Minogue’s Sunday appearance a (www.nytimes.com) national Democrats have praised the President Trump-propelled flood of lobbyist vitality flowing through the gathering in their endeavors to assume responsibility for the House, a significant number of those equivalent chiefs have moved to tame that vitality, from Co (www.nytimes.com) Need to improve your English in a short time a day? Get a membership and begin getting our composing tips and activities day by day! Continue learning! Peruse the Expressions classification, check our mainstream posts, or pick a related post below:70 Home Idioms and ExpressionsHang, Hung, Hanged50 Tips on How to Write Good

La Chateliers Principle free essay sample

For this task you will inquire about one of the balance frameworks beneath, or one affirmed by your educator, and set up an introduction portraying the framework. The Haber Process (or Haber-Bosch Process) The Haber procedure is the procedure for changing over nitrogen and hydrogen from flammable gas into smelling salts. Control Click to follow connect. The Haber Process PPT. ppt Questions to Answer Questions that ought to be replied by the substance of your examination venture: 1. Depict the procedure you investigated, remembering its uses for different mechanical or wellbeing fields. I decided to inquire about The Haber Process. We will compose a custom paper test on La Chateliers Principle or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page It consolidates nitrogen from the air with hydrogen that originates from petroleum gas, into smelling salts. The response is reversible and the creation of smelling salts is exothermic. 2. Who created or found this procedure? When? What nation would he say he was or she from? (Give this data on the off chance that you can discover it. ) Fritz Haber, a German Chemist was the individual who built up The Haber Process. He had created it in 1905. Fritz Haber is from Germany. 3. Give a short section giving some chronicled foundation. For what reason is, or was, this a significant synthetic procedure? The Haber Process was created at the time paving the way to WWI. By 1914, German concoction engineer, Carl Bosch had helped Haber in changing over the technique into a modern procedure. This was a significant compound procedure since it produces smelling salts which is utilized to make manures, explosives, colors, family unit cleaners, and nylon. 4. Compose a decent substance condition for this response, including the vitality term. Is it an endothermic or exothermic response? N2(g) + 3H2(g) 2NH3(g). The creation of alkali is exothermic. Use Le Chatelier’s standard to clarify the conditions that favor the forward response. The situation of the balance will move toward a path that assists with lessening the impact of that change up to a change is forced on a framework at balance. 6. Under what temperature, pressure, and different conditions is this response normally done? How does this identify with part of your response for Question 3? Nitrogen and hydrogen could be consolidated at raised temperatures and weights, within the sight of an impetus (a procedure where Haber previously illustrated, in 1905) 7. What wellbeing, cost, or different contemplations keep most mechanical applications from utilizing the best conditions for high return of the item? Most modern applications are kept from utilizing the best conditions for high return of the item, in all probability because of an absence of information in building the high weight gear that is expected to do the response. 8. What impetus, assuming any, is utilized for this response? One impetus could be a blend of iron and iron oxide. Effectiveness could be expanded by including aluminum.

Why We Need Young Memoirists

Why We Need Young Memoirists In early August, I went to an author event and it was powerful. Leigh Stein, who wrote what is probably my favorite book of the year, Land of Enchantment, came to Chicago on her book tour for a conversation about being a young memoirist and abusive relationships. She read a bit of the book, was casually interviewed by a Chicago Tribune reporter, and a really fabulous conversation ensued. Her parents were sitting in front of me as she talked about this book she wrote of her long, psychologically abusive relationship from her 20s. The whole event was very intimate. She talked about how people have been coming up to her and sending her messages about how they, too, have endured psychological abuse in relationships. Her writing opened the floodgates for people to admit things to themselves, and then to her. She is bombarded with “Me, too!” But she also talked about how many people assume that a memoir is an autobiography, that at 31, she has not lived enough to write this thing, and hey, who even gave her permission to write about these other people? Like that guy, the boyfriend. Did he give permission? Well. No. Because hes dead. But thats not the point. Writers, women and marginalized voices in particular, need to give themselves that permission. They need to tell their stories regardless of whos going to be mad at them for writing it. When Alida Nugent put out two collections of essays â€" Don’t Worry, It Gets Worse and You Don’t Have to Like Me â€" she wrote her thoughts and experiences of being a biracial feminist millennial just as they are. She didn’t whitewash it. In an interview with the Rumpus, she said:  â€œI think the advice I would give is that you don’t have to be liked to be smart or to offer something. Worry about likeability last. Say what you have to say, figure out the best way to say it, and don’t worry about who’s not going to like you because of it.” Because no matter what, people will find a reason to negate what you have to say. Say it anyway, for the benefit of the people who need to hear it. When Lena Dunham’s Not That Kind of Girl came out, people wondered why the hell she should be writing a memoir. She’s young! She hasn’t lived enough life to warrant a book about her life! She’s so narcissistic to think anyone would want to read that tripe! Wrong. She’s telling stories that need to be heard by her fans, young and old. Young women don’t have a lot of down-to-earth(ish) role models in the public eye. They don’t know that they’re not the only ones feeling the things they’re feeling. Stein said through her whole relationship chronicled in Land of Enchantment, she had no idea other people had relationships like hers. She thought it was just like the relationships in movies â€" his isolation and cruelty is romantic! The movies just don’t show the bad parts! But when we whitewash everything, and don’t let women tell their stories, we make it possible for these new stories to be born every day to more women. And men. We need young memoirists. We need these stories. Not every memoir should come from the God-like perspective of a wizened person. Some stories are best told from the young mind. In a piece at the New York Times, Stein writes, “I am writing for other millennials, who have grown up flirting through texts and breaking up over email.” Her work needed to come out when it did. If she waited until she were older, wiser, farther away, everyone who needs to hear the story would be far away, too. We need to know. We need to hear. Scream it from the mountaintops. Whisper it from your keyboard clicks. Share your stories. We are listening.

Essay on Modern Peoples Lifestyle

Essay on Modern Peoples Lifestyle Today, a lot of people sit throughout whole days in offices in front of their PCs and forget how important it is to do regular physical exercises. In fact, they have to be involved in everyone’s daily routine. Apart from doing exercises, it is important to mind what you eat during your day. The modern lifestyle of coach potatoes or fanatic office workers, which many people choose, will certainly bring about a lot of negative results. Despite the fact that everyone is aware of the bad consequences their lifestyle can bring, they do not stop leading them and eating junk food. People in favor of active lifestyle know that healthy food can be really tasty. In fact, the taste of junk food seems terrible to them. That is the right life position, to which all the people have to strive. In addition, junk food can cause a lot of diseases. The high fat content in these food items can result in obesity and will definitely shorten your life. If you want to live longer, the first thing that you have to do is to get accustomed to healthy food and forget all the addresses of fast food restaurants. The other one is to stop making up excuses for not doing physical exercises. It doesn’t mean that you have to have long daily work-outs. All you have to do is allocate 20 to 30 minutes a day for some simple, but extremely useful moves of your body. Thus, all you have to do is make a decision whether to live your life full of diseases and boring daily activities, or to take a position of active person, involved in many different events without the constant need to go to the hospital.

What Everybody Dislikes About Scholarly and Popular Article Comparison Essay Samples and Why

What Everybody Dislikes About Scholarly and Popular Article Comparison Essay Samples and Why Sum up all of the information which you have presented so that people are able to identify whether your conclusion has lived up to the content of what you've written. Put simply, there's a plausible counter-argument to your argument, which you have to answer, and not only a flimsy counter-claim. There are not any other evidences or arguments supplied by the report to affirm the trustworthiness of the described facts. The motive of your essay is essential to be regarded as as it can identify whether you are able to be of help to the men and women who want a specific educational reference. What the In-Crowd Won't Tell You About Scholarly and Popular Article Comparison Essay Samples The above mentioned compare and contrast essay topics are only a few of the numerous topics you'll be able to decide to talk about in your essay. There's an endless number of different essay topics which can be analyzed. You can begin with the kind of topic you pick for your compare and contrast essay. It is possible to even begin to sketch a few similarities and differences between the subject you brainstormed so you have a notion on how complicated it's going to be to compose the essay. Once you've built up all of the information regarding your essay, you're prepared to wrap this up. You can also see travel essay. You might also see interview essay. The full essay needs to be relevant to it. You are able to restate your thesis statement and point out a number of the arguments used over the whole essay that backs it up. You could also see concept essay. Compare and contrast essay examples are a few of the simplest college essays you'll ever have to write. Therefore, an analytical essay is a bit of writing that offers an informative observation about the particular topic or idea. It is possible to also order a fully written compare and contrast essay and alleviate the quantity of work you need to do. The level of formality should thus be quite high. The course materials which you want to speak about within an academic essay can reflect your degree of understanding about the matter. If you understand how to compose an article critique, you will readily finish the assignment not based on its complexity and formatting peculiarities. Use an organic vocabulary that you're comfortable with. Lucky for you, there are several topics you could concentrate on when writing and it's all your responsibility to ascertain the precise topic that you wish to build on. The process as embedded reviews are interested in instance, email only. In case it's a scientific article being reviewed, the author is going to be asked to use database searches to retrieve the outcomes of the search. So long as you present a background info about your paper as briefly as possible. So now you understand how to pick the best compare and contrast topics and the various segments which you have to address when writing. The Ultimate Scholarly and Popular Article Comparison Essay Samples Trick If necessary, you could always turn to professionals to supply you with a nudge or assist you with your topics or sources. You'll also become peaceful since you've delegated the job of thinking up a topic and essay t competent professionals. Based on the subject of education where you are in, you will need to ensure your readers can observe patterns of evidence presented so that they can clearly see how you had the ability to generate and produce insights. Given the increasing paranormalism in the united states, it might be the opposite. Finding Scholarly and Popular Article Comparison Essay Samples The very first thing you ought to do is identify the sort of compare and contrast essay which you are handling. In the majority of cases, work consumes most of the time for people leaving limited time to think of original psychology arguments. You must present your topic, obviously, and also your thesis statement that has the function of indicating to your readers what is the probable path of the full work. There are difference contexts that could be used within the identical subj ect so that you need to make certain that you will be clear in regards to identifying the section of the topic that you're going to chat about.

A Study Of A Friend Dealing With Identity Crisis - 850 Words

In this case study, the writer will view a study of a friend dealing with identity crisis. For identity purposes the writer will name the friend Mary. Demographic Description of the Client Mary is a 58-year-old single African American female who lives in Atlanta Ga. with two adult daughters and one granddaughter and one grandson. Both grandchildren are under the age of ten. Mary was married to an FBI agent, and they divorced in the 90 s. Mary is slender built with curves any woman would envy and charming. Most importantly she is born again and loves the Lord. According to Sabar, we can never completely and utterly comprehend the other s experience. To gain the best understanding possible of the other we need to appreciate the way they configure themselves in relation to the environment, the patterns they paint as they relate to their world and those they meet in their world, the way they shape and form their experience. How the individual forms and then moves on from one experience to another. A person transitions through many stages of life. Those different stages cause a person to feel different about themselves in a negative man ner depending on their lifestyle. Presenting Problem Mary sought to counsel because of her low self-esteem about her life. Mary desires a husband as her friends. She noticed being angry a lot and slashing out at her daughters and speaking negative remarks toward them and their boyfriends. She does not have many friends because some womenShow MoreRelatedAdolescence : A Social And Cultural Construct1639 Words   |  7 Pagesnumber of theories have been developed in order to try and explain the different stages of development. One of the most significant models of psychosocial development was created by Erikson (1963) and the stage related to adolescents is known as the â€Å"Identity vs. Role-Diffusion†, where the one is in constant pursuit of a coherent sense of self during the teenage years. When the teenager is unable to put together aspects of themselves they experience role-diffusion. Later on Elkind (1967) introduced hisRead MoreEssay Case Study of Human Development736 Words   |  3 PagesCase Study of Human Development Anne is a 22-year-old Caucasian female currently enrolled in college. She is enrolled as a full time student majoring in Criminal Justice. She lives in a single room on campus and is three hours away from her family. She is currently in the Later Adolescence stage of development and is dealing with several different life issues. During the previous life stage, Early Adolescence, several developmental tasks had to be dealt with by the subject. While physicalRead MoreQuestions On 15 Stress Elements1576 Words   |  7 Pages The study was conducted with a 23 question questionnaire that asked about 15 stress elements as well as 18 other supporting elements. The purpose was to see what the primary stressors were as part of the moving experience and in turn what mechanisms were useful in dealing with the problem. Responses were given on a one to five scale with one being least stressful or supportive and 5 being the most stressful or supportive. Participants were also able to say if questions were irrelevant. The primaryRead MoreIdentity Crisis Of Asian Americans1276 Words   |  6 PagesAmericans themselves have self-identity issue of being as â€Å"Americans†. This paper will be divided into three major parts. The first part of this paper is going to discuss identity crisis of Asian Americans as well as the two sides of biculturalism. Then following by some brief knowledge of the progress Asian Americans made on assimilation and acculturation. In the end, the stereotypes and racial discrimination Asian Americans are facing will also be mentioned. Identity and Biculturalism Like many otherRead MorePsychology Life Spans1433 Words   |  6 Pagesgoing through an identity versus role conflict period in which she is undecided in choosing a career path as a junior in high school. Through encouragement she can make better decisions after talking with me and her mother. My oldest daughter and her dating life have really been devastating as what is the norm for a good boyfriend and she makes comparisons with her friend boyfriends. She says her boyfriend won’t get her flowers because they will just die anyway, but her other friends receive many flowersRead MoreLiterary Analysis : Black Bird By Michel Basilieres867 Words   |  4 PagesMichel Basilieres Blackbird is a very dark, gothic type novel. It deals with terrorism, death, political crisis and familial strife. Accompanying the darkness, however, is a layer of humour and wit shrouding each character. With Black Bird, Michel Basilieres has written a comic and disturbing study of how the October C risis and the question of Canadian nationalism and identity play out through the disjointed relationships within one family. The plot is full of twists and turns and incorporatesRead MoreThe Effects of Adoption on a Family Essay1156 Words   |  5 Pagesand themselves. Secondly, birth parent’s intense stress can continue into later years like on the child’s birthday and while they think of what type of person their son or daughter might have become under their care. For example, an adoptee might study and learn to play instruments very well with the adoptive parents, but if the child would have grown – up with his/her birth parents. They might would have been a great artist, but since this was not the case. The child may not develop those skillsRead MoreMidlife Crisis1180 Words   |  5 Pagessee the world mature. It is a commonly held view that the mid-life crisis is caused by the realization that ones life is half over. It is typically an emotional state of doubt and anxiety. Typically lasting between 3 and 10 years, it occurs between the ages of 35 and 50. This paper will offer an alternate view of the â€Å"crisis†, suggesting it is a time for growth and new possibilities instead of crisis and loss. Midlife Crisis: You’re Only Jung Once It is generally accepted that the major psychologicalRead MoreHow Cyberbullying Is Affecting Teens1200 Words   |  5 Pagesand acceptance of their friends and peers. The best way to work towards eliminating this problem is to petition the state government to enact a bill making cyberbullying against the law. In this digital age, the laws must be brought up to date to include new issues that are arising because of this. Unfortunately too many underestimate the power we have to effect changes in the government if we have enough support from the community and other parents from all over dealing with this same issue. Read MoreHenry Murray s Theory Of Perception Of The Id, Ego, And Superego1512 Words   |  7 Pagesof your lifetime you may experience all these needs, or there may be some needs you never experience. Some needs support other needs, and some oppose other needs (see Table 5.1) (pg. 187). Murray’s original research program involved the intensive study of the personalities of 51 male undergraduate students undertaken by a staff of psychiatrists, psychologists, and anthropologists. Thus, specialists with different training observed each subject using various techniques, in much the same way a complex

Single System Design An Objective Predictor Of The...

Single System Design Client Goal Research reveals that self-esteem is the most consistent predictor of the likelihood and extent of substance abuse (Uba et al., 2013). The client is a 15- year old female who was court ordered to Inspirations for Youth and Families treatment center. Client was arrested for shop lifting but was also charged with the possession of Heroin. For the past couple weeks, the client presented with low self-esteem of self that may have played a role in her poor choice in substance abuse. On top of Detox and group therapy, the client will receive Cognitive Behavioral Therapy in hopes to improve self-esteem to alter the substance abuse behavior. Single Subject Evaluation The author used an ABAB design with the client. The ABAB design represents an effort to measure a baseline, a treatment measurement, the withdrawal of treatment, and the re-introduction of treatment. The author chose the design because it involves two parts including gathering of baseline information, the application of a treatment and measurement of the effects of the treatment; and of what happens when the treatment is removed and then again applying the treatment and measuring the change. With the amount of time allowed, the ABAB design worked best. Measurement Tool The Rosenberg Self-Esteem Scale (RSS) was used to measure the clients level of self-esteem. The RSS is a 10 item scale that measures self-worth by evaluating both positive and negative feelings about the self. The scaleShow MoreRelatedDeviant Work Place Behaviour5882 Words   |  24 Pagesapplication of knowledge about how people, individuals, and groups act in organizations. It does this by taking system approach. That is, it interprets people-organization relationships in terms of the whole person, whole group, whole organization, and whole social system. Its purpose is to build better relationships by achieving human objectives, organizational objectives, and social objectives. It is important to study about organizational behavior especially for managers and challenging too. ItRead MoreAdolescent Violence And Youth Violence2265 Words   |  10 Pagesadolescent being in a physical battle were 1 in 7 (Hiscock, 1926). Youth roughness can influence anybody, however a few gatherings of adolescents are more at danger than others: Violence insights show youth between the ages of 12 and 24 are the in all likelihood gathering to be casualties of a savage wrongdoing (Merino, 2010). Male high schoolers will probably get into battles than females, and a great deal more prone to kick the bucket as a consequence of violence (Howell, 2003). Among high schoolers,Read MoreInflence of Parental Monitoring on Adolescent Decision Making9466 Words   |  38 Pagesthat pose the main threat to adolescents health. The objective of their study was to identify risk and protective factors at the family, school, and individual levels as they relate to four domains of adolescent h ealth and morbidity: emotional health, violence, substance use, and sexuality. Epidemiological data collected over the past two decades show that adolescents and young adults generally exhibit higher rates of experimental use and substance use disorders (SUDs) than older adults and that adultRead MoreThe Long Term Effects on Children Who Are Exposed to Domestic Violence7097 Words   |  28 Pagesbattery, sexual abuse, verbal abuse or general violence. Targets of such behaviors may include a spouse, child or both. For the purposes of this research, there will be an interest in noting the impact on children who are exposed to violence both directly as the victims of abuse or indirectly as witnesses to spousal abuse. In either instance, the same findings are anticipated. Namely, the primary thesis driving the present research endeavor is that these patterns of domestic violence or abuse will haveRead MoreCollege Student Gambling: Examining the Effects of Gaming Education Within a Col lege Curriculum15937 Words   |  64 Pages....... 18 Problem Gambling Versus Pathological Gambling................................ 19 Development of Diagnostic and Statistical Manual of Mental Disorders (DSM) Criteria ................................................................. 20 Predictors Associated with Problem and Pathological Gambling .......... 22 Perceptions of the Problem and Pathological Gambler .......................... 24 Measures of Pathological and Problem Gambling.................................. 24 Prevalence of PathologicalRead MoreThe Effects of Socio-Economic Status on Students Achievements in Biology13494 Words   |  54 Pagesto as high as possible .This desire for a high level of achievements put a lot of pressure on the teachers ,students, schools, and in general the educational system itself. In fact, it appears as if the whole system of education revolves round the academic achievements of students, though various other outcomes are expected from the system. Thus, a lot of time and effort of the school are used for helping the students to achieved better in their scholastic endeavors. Therefore, this study is toRead MoreOverview of Hrm93778 Words   |  376 Pagescareer. Either you will be working with some organizations or having people working for you, in both cases you will be dealing with people. To be understandable and lively means that we need to communicate you. We start every chapter with learning objectives. The most important thing you will get out of this course are the basic skills required to succeed in today’s environment which are, you must be able to communicate, think creatively, plan effectively and deal with people. Copyright  © VirtualRead MoreSSD2 Module 3 Notes22142 Words   |  89 Pagespossible during training, using role players or actual partners. 5. TRAIN WHILE OPERATING Units learn from formal and informal after actions review An after action review is a facilitated self-analysis of an organizations performance, with the objective of improving future performance Units conduct training even when the unit is engaged in operations. As units operate, they learn from formal and informal after action reviews-during and after operations. Leaders continuously evaluate observationsRead MoreHuman Resources Management150900 Words   |  604 Pagesenhanced organizational competitiveness and success.1 4 Section 1 HR Management—Strategies and Environment â€Å" HR should be defined not by what it does, but by what it delivers. DAVID ULRICH Human Resource (HR) management The design of formal systems in an organization to ensure the effective and efficient use of human talent to accomplish the organizational goals. As human resources have become viewed as more critical to organizational success, many organizations have realized thatRead MoreStrategic Human Resource Management72324 Words   |  290 Pages+ 44(0)20 8329 2945 E-mail: info@abeuk.com ï‚ · www.abeuk.com  © Copyright, 2008 The Association of Business Executives (ABE) and RRC Business Training All rights reserved No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form, or by any means, electronic, electrostatic, mechanical, photocopied or otherwise, without the express permission in writing from The Association of Business Executives. Advanced Diploma in Business Management STRATEGIC

Martinez Surname Meaning and Family History

Martinez is a patronymic surname meaning son of Martin. Martin comes from the Latin Martinus, a derivative of Mars, the Roman god of fertility and war. Surname origin:  SpanishAlternate Surname Spellings: Martines, Martins, Martinson; see also Martin Fun Facts Martinez is the second most common surname in the Spanish language, and the second most popular Spanish surname in America, just behind Garcia. Famous People With the Surname Olivier Martinez: French actorPedro Martinez: Pitcher for the New York Mets baseball teamYsidro Martinez: Inventor of a below-the-knee prosthesisMayre Martinez: Winner of the first season of Latin American Idol Where Is the Surname Most Common? The Martinez  surname is the 74th most common surname in the world, according to surname distribution information from  Forebears, and is among the top 10 surnames in Honduras (#1); Nicaragua and El Salvador(#2); the Dominican Republic and Paraguay (#3); Mexico (#4); Spain, Colombia, Venezuela, Cuba and Panama (#6), and Argentina and Belize (#8). This means that tracing a familys possible origin based on the surname is of little use. According to  WorldNames PublicProfiler,  the Martinez surname is fairly prevalent throughout Spain, but is especially common in the Murcia region, followed by La Rioja, Communidad Valencia, Castilla-La Mancha, Asturias, Navarra, Galicia, and Cantabria. Genealogy Resources Martinez DNA Project: Open to any male with the Martinez surname or its variant from anywhere in the world.Martinez Family Genealogy Forum: This free message board is focused on descendants of Martinez ancestors around the world. Search the forum for posts about your Martinez ancestors, or join the forum and post your own queries.  FamilySearch: Explore over 11  million  results from digitized  historical records and lineage-linked family trees related to the Martinez surname on this free website hosted by the Church of Jesus Christ of Latter-day Saints.GeneaNet: Includes archival records, family trees, and other resources for individuals with the Martinez surname, with a concentration on records and families from France and other European countries.Ancestry.com: Explore over 14  million digitized records and database entries, including census records, passenger lists, military records, land deeds, probates, wills and other records for the Martinez surname on the subscripti on-based website, Ancestry.com. References Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967.Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998.Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003.Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989.Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003.Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997.Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997.

Woman are Surviving Breast Cancer - 836 Words

Women have been educated on breast self-awareness by regularly checking their breast for any abnormalities especially feelings of a lump. Breast cancer is one of the most shared cancers that a women may face. It can transpire at any age, but it is much more likely to happen after 40 years old and as a women gets older. Because of definite factors, some women may have a greater chance of having breast cancer than others. As a women is getting older she should know about breast cancer and what she can do about it. According to the American Cancer Society, â€Å"About 12 percent of women in the Unites States will develop breast cancer during their lifetime. The American Cancer Society study also found that breast cancer in the US for 2014 are about 232,670 new cases of invasive breast cancer will be diagnosed in women, 62,570 new cases of carcinoma in situ (CIS) will be diagnosed (CIS is non-invasive and is the earliest form of breast cancer). About 40,000 women will die from breast cancer†. (Society) There is really no specific ethnic background that has breast cancer but the rate of getting and dying from breast cancer is different. As reported by, Susan G Koman, â€Å"White women have the highest breast cancer incidence rate of any racial or ethnic group. Under age 45, African American women have a higher incidence of breast cancer than white women. African American and Hispanic/Latina women are more likely than white women to be diagnosed with later stage breast cancers. They alsoShow MoreRelatedThe Victoria s Secret Catalog Never Stops Coming And Other Lesson I Learned From Breast Cancer952 Words   |  4 PagesCatalog Never Stops Coming and Other Lesson I Learned from Breast Cancer delivers an entertaining account and perspective on a young woman’s journey of surviving breast cancer. Nash’s account not only highlights the hardships and difficult decisions one must endure but focuses on the small lessons learned that lead to a more positive experience with bre ast cancer. The memoir is an excellent resource to women recently diagnosed with breast cancer, family of the recently diagnosed, and those just wantingRead MoreBreast Cancer Prevention and Education Essay1695 Words   |  7 PagesAccording to the American Cancer Society, â€Å"Breast cancer is the common disease of women in the United States, other than skin cancer.† After lung cancer, it is the leading secondary cause of cancer death in women. It helps to have some basic facts about the normal makeup of the breasts to understand breast cancer. In the past, this disease was one of the most feared forms of cancer due to its fatality rate and because complete recovery often required breast removal. The best way to fight this diseaseRead MoreThe Success Of Early Invention Programs1627 Words   |  7 PagesINTRODUCTION Breast cancer is the most common cancer toward the female gender within Australia today (AIHW 2016. This essay will analyse the success of early invention programs in relation to breast cancer, and will advocate strategies to help strengthen community actions and develop personal skills to improve the health outcomes for community members, especially those at greater risk. Early invention programs for breast cancer focus on Mammograms, pap tests, and clinical breast examinations, inRead MoreBreast Cancer : Cancer And Cancer1346 Words   |  6 Pagesinternational symbol for breast cancer support and awareness. Breast cancer knows neither racial boundaries nor age restrictions. Females of all ages and ethnicities can develop breast cancer and it is the leading most common cancer among women. Calling attention to this often fatal disease is important by supporting its victims, families and friends of victims, as well as raising funds for breast cancer research. Though males are no t immune from developing a breast cancer, for the purposes of thisRead MoreBreast Cancer : Cancer And Cancer1921 Words   |  8 PagesIntroduction Cancer is a term that every individual on this planet wants to avoid hearing when they go to their yearly check up at the doctors. However, as person ages, they are prone to develop some sort of sickness and most of the time, they could develop cancer of some sort. For this research paper, I am going to go over breast cancer. Breast cancer is a well-known type of cancer with awareness events going on to support both women and men who has breast cancer. According to American Cancer SocietyRead More Breast Cancer Essay985 Words   |  4 Pages Breast Cancer: Risk Factors, Detection amp; Treatment nbsp;nbsp;nbsp;nbsp;nbsp;Among all American women who die when they are between the ages of forty and forty-five, the cause of death most likely to be listed on their death certificates is BREAST CANCER. Breast tumors are responsible for the greatest number of deaths among women, and breast cancer alone is the cause of almost one fifth of all cancer related mortalities. It results in the death of thirty seven thousand American womenRead MoreWhat is Breast Cancer? What is the Cause of it?1328 Words   |  6 PagesWhat is Breast Cancer? What is the Cause of it? Breast cancer is cancer cells that develop in the breast of a woman. The most common type of breast cancer is ductal carcinoma in situ. The cancer cells develop in the milk ducts of the breast. Doctors and researchers do not exactly know the cause of cancer. All they know is that it usually occurs when a cell’s DNA is damaged. When cells in the breast start to develop abnormally they begin to develop quicker than the normal cells. They also keep multiplyingRead MoreEssay Breast Cancer1675 Words   |  7 PagesBreast Cancer Breast cancer is a disease that is becoming more and more popular in this day of age. One in every eight women is diagnosed with breast cancer (Breast Cancer, 2010). Women and men who suffer from breast cancer not only are fighting cancer but are also fighting the psychological aspects of the disease. Breast Cancer is the second most diagnosed cancer among women in the United States right behind skin cancer. Women are now surviving breast cancer a lot more frequently becauseRead MoreThe Death Of Breast Cancer1386 Words   |  6 PagesBreast cancer isn’t a death sentence as it was before. Women used to fear being diagnosed with this disease because there was no cure for it. Breast cancer has been around for centuries, but the advancement of medicine has increased the chances of survival, and in the future the improvements will be even greater. The first mention of breast cancer was documented in Egypt in 1600 B.C. It was considered a mysterious disease with no cure to it. In The Edwin Smith Papyrus, there are eight cases of tumorsRead MoreThe Survival Rates Of Breast Cancer1373 Words   |  6 Pages Breast Cancer is the most common misfortune in women and second leading cause of death by cancer. Today, woman with breast cancer have a 90% chance of surviving for five years post-diagnosis. However, African American women have a national survival rate of 79%. Socioeconomic barriers and lack of access to health services have crippled African American women in breast cancer advancements. Studies have show that African American women tend to be diagnosed with a higher-stage of cancer because of

Planned Parenthood And Its Impact On Women s Health And...

â€Å"Nothing matters.† That quote attributed to Ambrose Bierce may be true in some cases. It may be true to those who do not value the funding of Planned Parenthood. But something does matter. And that is the funding of the healthcare resource Planned Parenthood. Many do not understand the vital role Planned Parenthood plays in the lives of up and coming parents. Planned Parenthood has been operating and serving those in need of care in the United States and overseas for more than 40 years (â€Å"Planned Parenthood Global†). Planned Parenthood has vowed in their mission statement: â€Å"Together with a staff of experts in medicine, sexual health, advocacy, communications, and law, these leaders offer a robust vision and common sense solutions designed to protect women’s health and safety and the basic human rights of us all.†(â€Å"Our Leadership† par. 2) In overview, Planned Parenthood is an underappreciated healthcare resource that has helped terminate/prevent unwanted pregnancy, contributed to vital medical research, and educated persons of all ages in matters including sexuality and safe practices/choices. Planned Parenthood has recently been in the national spotlight due to the number abortions the facilities across the United States conduct. While Planned Parenthood clients have an 80% reach out rate due to unwanted pregnancy, only 3% of their services are abortion related. Planned Parenthood reduces the number of unwanted pregnancies worldwide by 516 000 each year. The organizationShow MoreRelatedPlanned Parenthood And Its Impact On Women s Health And Safety And The Basic Human Rights1467 Words   |  6 Pagesmay be true to those who do not value the funding of Planned Parenthood. But something does matter. And that is the funding of the healthcare resource Planned Parenthood. Many do not understand the vital role Planned Pare nthood plays in the lives of up and coming parents. Planned Parenthood has been operating and serving those in need of care in the United States and overseas for more than 40 years (â€Å"Planned Parenthood Global†). Planned Parenthood has vowed in their mission statement: â€Å"Together withRead MoreOverpopulation And Resource Conflict And Allocation1741 Words   |  7 Pagesranked sixth in the 2013 Human Development Index, fourth in The Heritage Foundation’s 2012 Index of Economic Freedom, and 13th in the INSEAD’s 2012 Global Innovation Index. AS well as ranked 8th in the Center for Global Development’s 2012 Commitment to Development Index, which orders the world’s greatest developed nations on their devotion to policies that benefit poorer nations. Overpopulation I. Overview of Topic: Overpopulation is the condition in which the existing human population exceeds theRead MoreAbortion: A Divisive Political Issue in Contemporary American Politics1874 Words   |  8 Pagesrelated this issue with a bigger question: when life actually begins. It leads to a question that at what time, a child inside a woman starts feeling things and then bears legal rights? These questions have left us with a rather bigger issue: is womans right to determine how her body will be used, is superior or the rights of an unborn fetus will take the lead. There are various definitions of the word abortion. However, these definitions are coined by various groups and thus supports their ownRead MoreThe Separation Of Church And State1592 Words   |  7 Pagesfundamentally important aspect of our government. Most any citizen would agree that the government should operate based on the law and the constitution, not on the individual s religious beliefs, yet when the issue is Abortion, that stance is flipped. The debate over abortion rages on despite the supreme court giving women the right to abortion in 1973 with the ruling of Roe v Wade. Looking at both sides objectively, the pro-choice arguments lineup with facts, while the pro-life arguments are either supportedRead Morewriting assignment 2 Essay2638 Words   |  11 PagesShe organized women workers in 1886-1890. Leonora furthered the progress of women’s rights. 3.) Who was Frances Willard? ANSWER: Francis Willard was born in Churchville, NY. Francis was a women suffragist; she was an American educator, temperance reformer. She was the national president of Women’s Christian Temperance union (WCTU) in 1879. 4.) What impact do these photographs have on your understanding of gender roles of American society in the late 19th century? a.) ANSWER: The impact that theseRead MoreThe Current Trend Of Human Population Growth1950 Words   |  8 Pagesâ€Å"Is the current trend in Human population growth a danger to our planet?† Yes. The current trend in Human population growth is a serious issue, and, as of late,   it has been the focus of numerous scientific debates and studies. Why is it a danger to our planet? Recent studies from various scientific sources show that since the late eighteenth century (after the beginning of the industrial revolution), the human population had set itself on an explosively exponential growth rate, catapulting out ofRead MoreImproving the Lives of HIV Positive People7695 Words   |  31 PagesCompiled by JHU Public Health Studies Program PROGRAM NAME SUMMER/ACA D. YR ELIGIBILITY DEADLINE PAY LOCATION DESCRIPTION WEBSITE Advocates for Children of New York SUMMER UNDERGRADUATES NONE LISTED NO AIDS Action: Pedro Zamora Public Policy Fellowship FALL/ SPRING/ SUMMER UNDERGRADUATE/ GRADUATE SPRING: 11/01/11 SUMMER: 03/15/11 FALL: 05/15/11 STIPEND The ARISE Coalition is seeking a volunteer policy intern to: Conduct data analyses of a numberRead MoreThesis: Should Abortions Be Legal?6429 Words   |  26 Pagesthat should be deliberated very carefully before making the decision to proceed. There are many laws against abortion, but no one can prohibit women from having an abortion. Nearly one million women sought out abortion, two decades before abortion was legalized, thousands died and tens of thousands were mutilated (Kilinger). Before abortion was legalized women were desperate to abort the pregnancy and would choose places that others would never dare to enter. These types of places were very unsafeRead MoreExaming the Cultural Practice of Ukuthwala and Its Impact on the Rights of the Child13071 Words   |  53 PagesMASTERS IN HUMAN RIGHTS COURSE COORDINATOR : PROF. SN REMBE TOPIC: Examining the cultural practice of ukuthwala and its impact on the rights of the girl child: An Eastern Cape Perspective TABLE OF CONTENTS 1. Introduction 2. Understanding Ukuthwala 3. International Legislative Framework 4. National Legislative Framework and Ukuthwala 5. Causes of Ukuthwala 6. Consequences of Ukuthwala 7. Impact of Ukuthwala on the Girl Child 8. Ukuthwala and Constitutional Rights Read MoreEthical Misconduct7357 Words   |  30 PagesNational Business Ethics Survey (NBES) sought workers opinions on workplace ethics trends, the implementation and impact of formal programs, the ethical culture of organizations, and factors that pose risks of misconduct. The ERC has conducted four such surveys in the past 11 years. This years findings reveal that although ethics and compliance programs make a difference, their impact is related to the culture in which they are situated. Related Results †¢ Phila. region’s gas average hits $3.50

Function of Disguise in Twelfth Night by William...

Function of Disguise in Twelfth Night by William Shakespeare William Shakespeares Twelfth Night is a play based around disguise in the form of deception and becoming someone different. In Twelfth Night, disguise takes many different shapes from physical disguise to mental disguise. Disguise is one of the main topics of the play and helps to create the plot. It brings in confusion and comedy as well as the darker and sadder side of the play which is disguised as fun and happiness. Disguise is evident from the very beginning of the play. A supposedly noble Duke Orsino is suffering due to his unrequited love for the Lady Olivia. The Lady Olivia, however, is also suffering due to the recent deaths of†¦show more content†¦This is not the only way in which disguise is used in Twelfth Night, it is also used to create comedy. The Lady Olivias uncle Sir Toby Belch is always being foolish with his friends: Sir Andrew Aguecheek and Maria, the maid. Malvolio, Olivias steward is forever telling them to stop fooling about and Toby, Andrew and Ma ria take their revenge by playing a trick on him. Maria disguises her handwriting as Olivias as their handwriting is very similar: I can write very like my Lady your niece, on a forgotten matter we can hardly make distinction of our hands. She writes a counterfeit letter to Malvolio stating that Olivia is in love with him when of course she is not. The letter also says that to impress Olivia Malvolio should adorn yellow, cross-gartered stockings which Olivia detests. Malvolio follows the letters advice much to Maria, Toby and Andrews delight and dresses in the yellow stockings. Olivia, unaware of what is going on thinks Malvolio is going mad: Why this is very midsummer madness This trick would not have worked if the letter had not been disguised as Olivias. Disguise also helps to create a further sense of comedy as the audience knows things about disguise that the characters do not.Show MoreRelatedThe Function of Disguise in Twelfth Night by William Shakespeare889 Words   |  4 PagesThe Function of Disguise in Twelfth Night by William Shakespeare William Shakespeares play, Twelfth Night is based around disguise and deception, both mental and physical. The deception leads to a lot of misunderstanding and subsequently, a lot of humour. The tale begins in Illyria with the Duke Orsino, who is suffering due to his unrequited love for the Lady Olivia. The Lady is also suffering from the recent loss of her brother and father, and currently wants nothingRead MoreEssay on Disguises and Mistaken Identity in Twelfth Night1372 Words   |  6 PagesMistaken identity and disguise are important aspects of comedy in Twelfth Night that stand at the forefront of the play’s comedy. Not only are mistaken identities and disguise evident within the main plot of the play but also in various other situations. Sexual confusion amongst characters, subversion of gender roles and farcical elements through stagecraft all effectively contribute to the dramatic comedy genre. However, it can be suggested that certain elements of Twelfth Night are not interpretedRead MoreThe Limitations Of Frye s Green World 1729 Words   |  7 PagesWhat are the limitations of Frye’s ‘Green World’ model as applied to ‘Twelfth Night’ by William Shakespeare? Twelfth Night was thought to be written in 1600-1. The play – known for adhering to a genre of romantic comedy by utilising pathos combined with humour – is listed under comedies in the First Folio of 1623 with another of Shakespeare’s works As You Like It. Twelfth Night adheres to Frye’s theory to some extent. The old world, one of repression, is conveyed through the puritanical beliefs ofRead More Essay on Irony in Twelfth Night1834 Words   |  8 Pages          Realizing that her disguise has produced unexpected results, Viola makes an allusion to the Gordon knot in order to describe the perceived difficulty of extricating herself from the confusion. Viola, in the act of reinterpreting herself as a man for the main purpose of protection, has found herself the body from which other characters can derive their own interpretations.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As I am man,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   My state is desperate for my masters love:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As IRead More Twelfth Night Essay: The Necessity of Cross-dressing800 Words   |  4 PagesThe Necessity of Cross-dressing Twelfth Night      Ã‚  Ã‚  Ã‚   The action of Twelfth Night begins shortly after a damaging tempest shipwrecks the heroine, casting her upon foreign shores. Upon arrival in this strange seaport, Viola--like the Princess Leonide--dons male disguise which facilitates both employment and time enough to orient herself in this unfamiliar territory.    Violas transvestism functions as emblematic of the antic nature of Illyrian society. As contemporary feminist and ShakespeareanRead MoreTwelfth Night- Literature Cape Unit !7125 Words   |  29 PagesTwelfth Night Criticism William Shakespeare and The Twelfth Night Known for his tragedies, comedies, sonnets and love stories, William Shakespeare is argued to be one of the best writers of his time. Throughout his plays, including The Twelfth Night, he uses disguise and deceit to fool the other characters to benefit another. Shakespeare was born in April of 1564 in the town Stratford-upon-Avon. Although the exact date of his birth is not known, historians traditionally celebrate it on the 23rdRead MoreAnalysis Of The Twelfth Night 1651 Words   |  7 Pagesworld. To realise the relative nature of all that exists, and to enter a completely new order of things† To what extent do you feel that the â€Å"carnivalesque† conventions of comedy convey a meaningful challenge to the existing order of things? The Twelfth Night perhaps manifests around the continuous abolishment of social norms and traditional customs. The events that take place within the play are intertwined with typical connotations that surround abnormality and could possibly support the entry toRead More Cross-dressing in Twelfth Night, As You Like It, and The Merchant of Venice3276 Words   |  14 PagesCross-dressing in Twelfth Night, As You Like It, and The Merchant of Venice Any theatrical performance requires a two-fold exchange. The performers must act in such a way as to engage the audience and draw them into the story of the stage. However, the audience itself must yield to the imagination, allowing at times the irrational to take precedent over rational expectations. This exchange between performers and audience creates the dramatic experience; one cannot exist without the otherRead MoreEssay about Shakespeares Twelfth Night1780 Words   |  8 Pages Shakespeares Twelfth Night A study of William Shakespeares Twelfth Night, showing how Shakespeares choice of form, structure and language shape meaning Wit, andt be thy will, put me into good fooling! Those wits that think they have thee do very oft prove fools; and I that am sure I lack thee may pass for a wise man. For what says Quinapalus? Better a witty fool than a foolish wit. Shakespeares plays were written to be performed to an audience from different social classes andRead MoreSatire : The Fundamental Function Of Satire1644 Words   |  7 Pagescomedians alike to expose and criticise corruption and shortcomings of an individual or a society by using humour, irony and/or exaggeration. Ultimately, the writer feels obliged to expose these vices to for the betterment of humanity. The fundamental function of satire is to warn the public about prevailing corruption and disorder within a society. [1] Furthermore, the sub-genre of satire has become an underlying part of my daily life due to the fact that its use in the media has awakened this innate

Alternate assessment Free Essays

The concept of assessment, in everybody’s mind is that of the score card generated by the student as a result of the examination. A certain portion of the student community, however, is not able to take part in such exams, (Massanari Carol B. )and get a score card as the rest of their community. We will write a custom essay sample on Alternate assessment or any similar topic only for you Order Now Such students may be suffering from any cognitive disabilities, or has deficits in communication or language. They may need highly specialized education program or educational support systems, like, assistive technology and personal care systems (NYSAA). Such students cannot perform in the routine examinations, even after the accommodations are made. The alternative assessment system is designed by the Education Department, to benefit such students. The alternate assessment system the performance of a student based on : – Portfolio : consisting of samples of actual work/models done by him/her – Parental feedback: which accounts for his interests and activities beyond the school hours – Observing a child in a classroom – The performance of a child related to a specific activity (Massanari Carol B. ) An interesting fact to be noted is that the standards for students eligible for alternate assessment are the same as those approved by the board of regents for all students. A student achieving a alternative assessment level 1 would indicate that he participates passively, in activities based on mandatory alternate performance indicator, for a single learning standard. Whereas, a level 4 would indicate that he can perform the skills independently and accurately, based on at least two learning standards and four alternate performance indicators. (NYSAA) The alternate assessment system is very authentic also, because it is designed and promoted by the Education Department of the Government of the United States. The Alternative assessment system is very useful and important as it is of great help to the students who could not take the general assessments. It gives them the advantage of not being left behind, because of their inability to take the general tests. Collection We live only one life. In this short time span there is so much to know, so many things to do. Engaging our mind constantly and continuously enriches our mind. It is this richness of mind which would make us live our life in a satisfactory way. I use all my extra time in collecting information on events that can be considered historic. They may be newspaper or magazine clippings, personal photographs or electronic data from the internet. Such a passion many times reveals many interesting facts, raises many questions or is simply amazing to our minds. I would like to share what some of my collections reveal. Till the devastation of New Orleans by a hurricane, the administration of the most powerful country on this world was not aware of the fact that the land on which such a big human habitat has developed is much below the normal sea level. Science teaches us that there is no atmosphere on moon. The flag of the United States, which Neil Armstrong hoisted on the surface of moon, is fluttering. How? There was a gap of at least 50 minutes between the attack on the twin towers of WTC and on the Pentagon. What was the most sophisticated military and air force of the super power of this world doing during this 50 minutes? Was it impossible to trace the missing planes? The precision with which late President John F. Kennedy was hit by the bullet is evident from the fact that the X-ray plates, taken immediately after the shoot out, reveal that his skull had no brain. Pictures of natural beauty are simple refreshing to mind. I refer back to them whenever I feel monotonous. The colorful farms of Switzerland, the vast stretches of deserts, the snow clad mountains, or the deep ocean sea life,,, nature is always very refreshing. Enrichments of mind is should go on continuously throughout our lives, irrespective of age and profession. That is precisely what a habit of collection does. References : 1. NYSAA, New York State Alternate Assessment with Severe Disabilities, Retrieved on 17 August 2007 from : http://www. vesid. nysed. gov/specialed/publications/policy/broch. htm#What%20is%20the%20NYS%20Alternate%20Assessment? 2. Massanari Carol B. , P. HD, Mountain Plains Regional Resource Centre, Alternate Assessment Q A, retrieved on 17 August 2007 from: http://72. 14. 253. 104/search? q=cache:ik3ImYzbTZUJ:www. usu. edu/mprrc/infoserv/pubs/q%26aaa. pdf+alternate+assessment+in+math+and+its+useshl=enct=clnkcd=2gl=in How to cite Alternate assessment, Papers

Qualitative Generalising in Accounting Research †MyAssignmenthelp

Question: Discuss about the Qualitative Generalising in Accounting Research. Answer: Introduction This report is based on AMP limited. This report describes the accounting policies followed by the company and the accounting strategies. The report also contains two years annual audited data of AMP limited. The annual report of AMP includes the consolidated financial position, consolidated income statement , consolidated statement of changes in equity and consolidated cash flow statement. This report clearly describes the procedure of preparation of financial statements. This is a three step process and consists of the examples related to the preparation of cash flow statement, trading and profit loss account, and balance sheet (Parker and Northcott, 2016). The two theories of financial accounting i.e. positive and normative are also discussed in this report. Accounting Policies Disclosure of AMP Australian Accounting Standards Board (AASB) has issued certain guidelines for the preperation of financial statements. At the time of recording the values in the financial statements, these values are rounded to the nearest million dollars ($m). Accounting policies are the policies which are applied by the company at the time of making financial sttaements. These policies includes the value at which the assets and liabilities are recorded by the company. The assets and liabilities related to investment contracts and life insurance contracts are measured on a fair value basis and all the other assets and liabilities are valued on the basis of historical cost. There are some amendments in the AMP accounting policies in the year 2015 (Francis, et al., 2016). The amendments were AASB 2014-9 which was related to the method of equity in separate financial statements and AASB 2015-5 which was related to the investment entities. The person who is responsible for accounting estimates is the management itself. The material misstatement risk of accounting estimates depends upon the subjectivity and complexity associated with the process, the number and significance of assumptions that are made, the availability and reliability of relevant data and the probability of uncertainty associated with the assumptions (Kvaal, 2017). The accounting policy of AMP related to inventories includes that inventories should be included in the financial statements at the cost of inventory or its net realisable value whichever is lower. In case of intangible assets, only those costs are being carried forward which creates future benefits for the company. The critical factors related to accounting estimates are that the methods of conducting business, circumstances of the industry in which the company is operating, other external factors and new accounting pronouncements. Flexibility of accounting policies The accounting flexibility differs from firm to firm. AMP is following the accounting policies as per the Australian accounting standards board. So, members are not having enough power to assess the accounting policies and estimates (Howieson, 2017). The accounting flexibility of AMP is under the management. So, managers are only required to follow their guidelines. If the power of flexibility is less with the managers then the accounting data will be less informative. If managers are having high flexibility then the accounting information will become more informative. Positive theory of financial accounting: Accounting gives the investors and managers a standardized system to record the financial transaction of a company in a consistent, transparent and informative way. Today's accounting systems provides accurate methods for representing a company's performance by carefully applying the accounting theories. Flexibility in accounting policies helps the managers to take decisions imm ediately. The company is required to allow managers to change the accounting policy as per the need of the organization. The two major theories of accounting are positive accounting and normative accounting. Positive accounting theory is also known as PAT. Positive accounting theories are based on observing particular phenomena. The aim of this theory is that by observing a number of things the person will be able to predict the future. Positive accounting theory was developed with a view to identify the best accounting theory for the company from the various theories used by other companies (Loyeung, et al., 2016). Some of the examples of positive accounting theories are stakeholder theory and legitimacy theory. The main aim of Watts and Zimmermans positive accounting theory is based on the aim of identifying the relationship between the individuals which are responsible for the output of the firm. The relationship should be between the managers and the debtors of the firm or it mi ght be between the managers and the owners. According to positive accounting theory, the organization should be aligned in such a way that it can integrate the interest of owners and managers of the firm (Ward and Lowe, 2017). In PAT, the persons who are having the authority for the preperation of financial statements are the managers (Lukka and Modell, 2017). The cost occurred in establishing bond between the managers for the preparation of financial statements is known as bonding cost. In positive accounting theory, the cost incurred in monitoring or auditing of financial statements is known as monitoring cost. Another assumption of PAT is that the actions of agents are controlled by contractual arrangements otherwise it leads to residual loss. On the other hand, normative theory of financial accounting is completely different from PAT. Normative theory of accounting: Normative theory does not evaluate the present condition of company. Rather than discussing what is happening in t he company, normative theory guides the developers of accounting policies on the basis of theoretical principle. The major disadvantage of normative theory is that it is based on theoretical principles and on the other hand, the major advantage of PAT is that it is more practical and is related to current events (Martins and Martins, 2017). Normative theory is more suitable for the company because this theory first analysis the nature, structure and the issues that the company is facing then suggest the most appropriate solution to the company. This theory is totally based on practical approach so by adopting this theory the company will definitely get the solution for its issues because the suggestion provided by noemative theory is practically possible. Positive accounting theory is totally a theoretical approach. So, it only suggests the theories which are already used by some companies. The nature and structure of every company is different. So it is possible that one theory is best suitable for a company and will result in failure for another company because of differentiation in operations and the issues of the company. Positive accounting theory is based on the universally accepted principles. Normative theory is just the opposite of it. Accounting Strategy Evaluation The accounting strategy of a firm should be analyzed by its performance in financial statements. The company is required to prepare a strategy for all the activities related to finance that may happen in the near future. Accounting strategy helps to take immediate measures at the time of financial crises. The complexity in the preparation of financial statement depends upon the nature of the firm. Accounting strategy involves recording of all the financial transactions in proper accounting format so that these records can be further used for the preperation of financial statements. AMP is related to providing financial advice so it involves recording each and every transaction on regular basis. Financial statements include balance sheet, trial balance and profit and loss account and cash flow statement. Income statement includes the revenues and expenses of the firm and helps in calculating net income of the firm (Bergh, et al., 2017). Trial balance and profit and loss account are pr epared to identify the sum total of expenses and revenues of the company to determine whether there is a profit to the company or loss. The credit side of profit and loss account includes the revenue from dividend and interest and the debit of profit and loss account includes all the expenses made by the company like advertisement, insurance, salaries, carriage outward, trade expenses and any other expense. Balance sheet is prepared to measure the actual performance of the company. Balance sheet is the sum total of all the other financial statements. Balance sheet includes the fixed assets, fixed liabilities, current assets, current liabilities and equity shareholders and preference shareholders. The total of both liabilities and assets is equal in balance sheet. The reason behind this balance is that the company uses all its liabilities in the purchase of assets. Cash flow statement is divided in three parts i.e. operating, financing and investing activities. Cash flow statement sh ows the sources and uses of cash. There are two methods of preparing cash flow statement, one is direct method. In direct method cash flow information is measured by directly subtracting the expenses from cash receipts. In case of indirect method, one can arrive to cash flow information by adding or subtracting non-cash items from net income (Newcastle University, 2017). There are three steps for the preparation of financial statement (Chiapello, 2017) i.e. understanding the meaning of debit and credit balances, analyse the debit and credit balances and treatment of debit and credit balances. Understanding the meaning of debit and credit balances: The first step related to the preparation of financial statements is proper understanding of debit and credit balances. It is divided into two parts. First is debit balance in trial balance. The debit balance in trial balance consists of expenses and losses or deferred revenue expenditure and assets (Vardon, et al., 2016). Second is credit balance of trial balance. The credit balance consists of revenue and gains or liabilities, capital, provision and reserves. The second step is analyzing which debit balance is an asset and which debit balance is expenditure or loss. In the same way, which credit balance is a liability and which credit balance is an income or gain. While analysing the debit balance, if the balance is being recovered by the firm then it should be treated as an asset and if the balance should not be recovered then it should be a loss to the firm (Cornell and Warne, 2016). On the other hand, if the firm is liable to pay any amount to the creditor then it should be treated as liability to the firm and if the firm is not liable to pay any amount to creditor then it should be treated as gain. The third step of financial accounting process is the treatment of debit and credit balance. Treatment of debit balances: The balances of losses and expenses on the basis of direct or indirect are transferred to the debit side of either Profit Loss Account or Trading Account as the case may be. The deferred revenue expenses and assets are directly transferred to the asset side of balance sheet. Treatment of credit balances: The balances of revenues and gains on the basis of direct or indirect, are transferred to the credit side of either Profit Loss Account or Trading Account as the case may be (Bailey, 2016). The balances of liabilities, provisions, capital and reserves are transferred to the liabilities side of the balance sheet. Disclosure of the Quality of Financial Statements AMP is maintaining transparency, accuracy and consistency in its accounting records. It increases the quality of financial statements. Every company is required to disclose the material information to its human resources. The goal is achieved with the contribution of employees and if the company hides the material information from the employees then it will become a little confusing for the employees that in which direction they have to work and if the employees get to know about the hidden information then it will lower down their morale because they will think that the company is not trusting them. In case of financial statements, the balance at the end of each year is being carried forward to the next year. If there is any material misstatement in one year then it is going to affect the quality of the financial statement of next years till the mistake is identified by the company. The quality of disclosure helps the company to avoid the interference of government in the operations of the company. the quality fo financial statements also maintains the reputation of the company. GAAP refers to generally accepted accounting principles. GAAP consists of the crucial principles of accounting which increases the quality of financial records. GAAP helps in the maintenance of consistency in accounting. GAAP helps to avoid the managers ability to misstate any information in the financial statements. GAAP is a network of experts of accounting. GAAP includes few best Australian minds. These experts helps in setting out the principles as per the nature and structure of the company. The financial records of the company must be disclosed in this way (Almeida and Fernando, 2017). Example of Trail balance: Particulars Debit Credit Opening stock ---- Plant $ Machinery ---- Carriage inward ---- Carriage outward ---- Building ---- Purchases ---- Wages ---- Sundry debtors ---- Salaries ---- Furniture ---- Trade expenses ---- Drawings ---- Advertisement ---- Insurance ---- Discount on sales ---- Bad debts ---- Bills receivable ---- Bank balances ---- Capital ---- Sundry creditors ---- Sales ---- Bank loan ---- Interest received ---- Discount on purchases ---- Example of Trading and Profit $ Loss Account: Particulars Amount Particulars Amount Opening stock Purchases ---- Less: discount ---- Carriage inward Wages Gross profit (transferred to PL) ---- ---- ---- ---- ---- Total Sales ---- Less: discount ---- Closing Stock ---- ---- Total Carriage outward Salaries Trade expenses Advertisement Bad debts Insurance NP(transferred to balance sheet) ---- ---- ---- ---- ---- ---- ---- Total Interest received GP (transferred from Trading A/C) ---- ---- Total Balance Sheet Assets Amount Liabilities Amount Fixed Assets: Furniture ---- Plant and machinery ---- Building ---- Current Assets: Bank balance ---- Bills receivable ---- Sundry debtors ---- Closing stock ---- ---- ---- Total Long-term liabilities: Capital ---- Add: Net profit ---- Less: Drawings ---- Current Liabilities: Sundry creditors ---- Bank loan ---- ---- ---- Total Section 5: Potential Red Flags of AMP The red flags indicate the most crucial factors of the company which leads to fraud if not properly analysed. The management is responsible for everything that is happening in the company. Red flags are not the sign of happening of fraud. Red flag # 1 indicates inability to reconcile financial accounts on regular basis. If the company is unable to update the transactions done on regular basis then it leads to misrepresentation of transaction because of which the chances of fraud increases within the organization. Misrepresentation is a form of fraud which means intentional mistake in the recording of the actual transactions. Red flag # 2 is a sign of unexplained variances in the financial records. Negative variances occurs when the actual revenues are lower than the revenues planned while making the strategy and positive variances occurs when the actual expenses are lower than planned expenses. These variances are required to described carefully by the managers. If there remains any kind of unexplained variance then it leads to fraud within the organization. Red flag # 3 indicates the inquiry about large quantities adjustment or significant dollar amount adjustments. It means the company is required to analyse in detail the large quantity adjustments. While the procurement of raw material, the company is required to determine the difference between the pre-decided requirement of raw material and the actual quantity of raw material purchased. If there is a huge difference then this will indicate the chances of fraud. So, the company is required to focus on the quantity of material used to avoid the occurrence of fraud. Red flag # 4 indicates illogical discrepancies in the budgeted and actual results. Discrepancies are common in actual and budgeted results because the budgeted results are estimated as per the internal and external environmental conditions in that particular period of time. Future is uncertain so there are chances that the prices of raw material w ill increase or the preferences of customers will shift from one product to another or any political changes or changes in governmental regulations. But these all are logical discrepancies. So, the company should find out the logical reason behind the discrepancy in the actual and budgeted result and if the discrepancy is not due to these factors then in such case the company is required to evaluate the results because illogical discrepancies leads to fraud. Red flag # 5 indicates the chances of fraud related to unapproved employees and vendors. The company also includes certain policies and criteria for employees and vendors. Those vendors and employees who satisfy the criteria are approved by the company for further dealings and operations. This policy helps in avoiding fraud. If some unapproved vendors and employees are seen by the company then the company is required to enquire about them immediately. Red flag # 6 is related to the gaps in check numbers and receipts. The company is issuing the checks as per the serial numbers so if any check number is found missing then this needs to be carefully analysed. Red flag # 7 indicates the mismatch of receipts and deposits. The company is required to evaluate the deposits and receipts from time to time. The company is making the expenses from the receipts from customers or if any loan taken from the customers. If there is huge mismatch between the expenses and receipts then it needs to be analysed because receipts and deposits are the most crucial factors for every company. Red flag # 8 is a sign of behavioural changes in employees pattern. The employees are the people who are responsible for the success or failure of the strategy of the employee. If the company found any changes in the behaviour of the employees then in this case, the company is required to talk about it with the employees and try to find out the reason behind this change. Because if timely action is not taken in this concern then it increases t he negativity in the minds of employees and the chances of employees of doing fraud increases (Backof, et al., 2016). Conclusion After proper analysis of this report, it is concluded that AMP is required to be more flexible in the preparation of financial accounts. Some of its liabilities reduced in 2016 as compared to 2015. These liabilities include defined benefit plan liabilities, deferred tax liabilities, external unit holder liabilities, employee benefits, interest-bearing liabilities, payables and current tax liabilities. AMP is disclosing all the material information in its annual report. As per the analysis of the report, the most suitable theory for AMP is normative theory of accounting. Current tax assets, investments in financial assets, reinsurance asset ceded life insurance contracts and deferred tax assets increased in 2016 as compared to 2015.The cash and cash equivalents increased by 2209 in 2016. The cash flows from both financing and investing activities increased in the year 2016 as compared to 2015 but cash flows from operating activities decreased in the year 2016. References Almeida, S. and Fernando, M. (2017). Making the cut: occupation-specific factors influencing employers in their recruitment and selection of immigrant professionals in the information technology and accounting occupations in regional Australia. The International Journal of Human Resource Management, 28(6), 880-912. Backof, A.G., Bamber, E.M. and Carpenter, T.D. (2016). Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society, 51, 1-11. Bailey, J.A. (2016). Fraud and related-party transactions: internal auditors can identify red flags and reduce the risk and impact of related-party fraud. Internal Auditor, 73(3), 58-63. Bergh, D.D., Sharp, B.M. and Li, M. (2017). Tests for identifying Red Flags in empirical findings: Demonstration and recommendations for authors, reviewers, and editors. Academy of Management Learning Education, 16(1), 110-124. Chiapello, E. (2017). Critical accounting research and neoliberalism. Critical Perspectives on Accounting, 43, 47-64. Cornell, R.M. and Warne, R.C. (2016). Accounting Guidance Flexibility, Auditors Ethical Characteristics, and Blame. In Advances in Accounting Behavioural Research (97-125). Emerald Group Publishing Limited. Francis, J.R., Huang, S.X. and Khurana, I.K. (2016). The Role of Similar Accounting Standards in Cross?Border Mergers and Acquisitions. Contemporary Accounting Research, 33(3), 1298-1330. Howieson, B. (2017). The Phoenix Rises: The Australian Accounting Standards Board and IFRS Adoption. Journal of International Accounting Research. Kvaal, E. (2017). The role and current status of IFRS in the completion of national accounting rulesEvidence from Norway. Accounting in Europe, 14(1-2), 150-157. Loyeung, A., Matolcsy, Z., Weber, J. and Wells, P. (2016). The cost of implementing new accounting standards: The case of IFRS adoption in Australia. Australian Journal of Management, 41(4), 611-632. Lukka, K. and Modell, S. (2017). Interpretive research in accounting. The Routledge Companion to Qualitative Accounting Research Methods, .36. Martins, A.F. and Martins, A.F. (2017). Accounting information and its impact in transfer pricing tax compliance: a Portuguese view. EuroMed Journal of Business, 12(2), 207-220. Newcastle University (2017). ACC3001 : Financial Accounting. Retrieved from: https://www.ncl.ac.uk/module-catalogue/module.php?code=ACC3001. Parker, L.D. and Northcott, D. (2016). Qualitative generalising in accounting research: concepts and strategies. Accounting, Auditing Accountability Journal, 29(6), 1100-1131. Sheridan, T.A. (2016). Managerial fraud: Executive impression management, beyond red flags. New York: Routledge. University of Southern Queensland (2017). ACC5216 Accounting Theory. Retrieved from: https://www.usq.edu.au/course/specification/2017/ACC5216-S1-2017-WEB-TWMBA.html. Vardon, M., Burnett, P. and Dovers, S. (2016). The accounting push and the policy pull: balancing environment and economic decisions. Ecological Economics, 124, 145-152. Ward, C.L. and Lowe, S.K. (2017). CULTURAL IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE COMPARABILITY OF FINANCIAL STATEMENTS. International Journal of Business, Accounting, Finance, 11(1). Warren, C.M. (2016). The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16). Property Management, 34(3).