Teenage Suicide Essay Example | Topics and Well Written Essays - 1750 words

High school Suicide - Essay Example Self destruction is the third driving reason for death for youth and young people ages 15-24 years of age, showing that all adolescent are at incredible hazard for self destruction (American Association of Suicidology 1). Self destruction is currently the fourth driving reason for death for youth between the ages of 10-14 (Crosby 2). Self destruction can influence all adolescent paying little mind to ethnicity or financial status; be that as it may, there include been quick increments inside explicit ethnic gatherings. So as to address this issue among our secondary young understudies, it is imperative to investigate who is at most serious hazard, to distinguish chance components, and to recognize likely defensive elements. Furthermore, self destruction counteraction and early intercession programs executed in schools ought to be surveyed in regards to their viability. What isn't successful ought to be altered likewise. Ethnic Differences European American, African American, Hispanic , and Native American youth are completely influenced by self destruction. Self destruction among our childhood is generally common for white guys (Crosby, 5). As per the Centers for Disease Control, 73% of all suicides including grown-ups are white guys. Notwithstanding, over the most recent two decades, among African American male youth ages 10-14, self destruction rates have significantly increased and for a long time 15-19 the self destruction rate has multiplied (Capuzzi 38). Furthermore, the Centers for Disease Control has-distinguished that the Hispanic youth self destruction rate is expanding. Moreover, their paces of self destruction ideation and endeavors are expanding at amazing numbers (O'Donnell et al., 39-40). Local American youth additionally have history of a high pace of self destruction endeavors (Capuzzi, 38). In spite of the fact that the European American populace has consistently spoken to the most elevated extent of suicides among every ethnic gathering, it is critical to see the entirety of our childhood, paying little heed to ethnicity, as in danger, considering the ongoing changes in self destruction measurements in the most recent decade. Various variables add to the explanations behind self destruction endeavors for every ethnic gathering. This should be viewed as while making a viable youth self destruction anticipation and early intercession program. Presently, European American youth are the essential beneficiaries of emergency intercession managing self destruction conversely with their Hispanic companions who are most drastically averse to get mediations (Kataoka, Stein, Leiberman, and Wong, 1444). This might be affecting the increments in self destruction endeavors and fulfillments among this segment gathering. Hazard Factors for Suicide There has not been a particular profile made to early distinguish all young in danger for self destruction ideation or self destruction endeavors. The writing recommends, be that as it may, th at there are some regular recognizing qualities to consider, albeit alone they are not pointers. Some normal attributes of youth may warrant the consideration of grown-ups to all the more likely assess these understudies for self destruction ideation. Since self destruction is the third driving reason for death for young people in the United States, it is critical to prepare the network to recognize those in danger. Stressors youth are managing might be the trigger for self destruction endeavors, which are frequently hasty reactions by youth to get away from their issues (Crosby 2). The impulsivity of the demonstration further shows the requirement for early mediation among youth managing sensational or life-affecting conditions. Examination has noticed a few practices that might be displayed by an adolescent who has self destruction ideation. These practices incorporate, however are not constrained to, the absence of worry for individual government assistance, social changes, decre ase in school execution, including participation designs, change in eating and resting propensities, another distraction with savagery and demise, expanded explicitly indiscrimination, and other unsafe practices, including substance use (Capuzzi, 40; Guo and Harstall, 11-15). Not all

The NPV and the Management in Sales Forecasts Essay

The NPV and the Management in Sales Forecasts - Essay Example The vast majority of the organizations while causing interest in buying of resources for consider either buying legitimately or buying through rent. Organization additionally center or consider the point what are the normal advantages related with both of these strategies. Consequently this technique offers the organization or the board a chance to crit formally assess whether the organization needs to purchase this through a credit or with money close by. It is hard for the administration to take that much money from the organization as its influences its liquidity factor. In this way this devices encourages the administration to look at these choice and afterward settle on a productive choice in capital speculations or planning. In this causes the administration to maintain a strategic distance from or limit the potential blunders in dynamic. Another manner by which the NPV factor extraordinarily encourage to survive or limit the potential mistakes in dynamic is Price investigation . Evaluating of an item or administration depends on numerous variables like competitor’s valuing, the genuine expense caused in making the last item or administrations. What's more, value volume relationship. The estimating examination causes the administration to assess every one of these variables while settling on the most ideal choice. Furthermore, here too the NPV fills in as a best device to beat the blunders in dynamic. NPV gives a reasonable picture whether the organization can acquire the potential money results from the estimating system or how it could be improved. In addition, NPV encourages extraordinarily to the administration in Advance Analyses of various issues or zones and settles on a positive choice as far as capital planning and dynamic.

Blog Archive Dartmouth College (Tuck) Essay Analysis, 20162017

Blog Archive Dartmouth College (Tuck) Essay Analysis, 2016â€"2017 *Please note: You are viewing an essay analysis from the 2016-2017 admissions cycle.  Click here to view our collection of essay analyses for the current admissions season.   The Tuck School of Business at Dartmouth College has made a few tweaks to its admissions essays this season. The admissions committee has put a small “spin” on the conventional essay where students are to outline their career goals and explaining their need for a Tuck MBA specifically. Now, you will be asked to explain how you envision yourself as a “wise leader,” which we will discuss in our analysis. For its second required essay, the school has long been asking applicants to discuss leadership, but this year, it has pivoted away from that topic to focus on diversity instead. Thereafter, you have the opportunity to craft an optional essay to mitigate any weaknesses in your candidacy, if any such issues exist. We believe that with these options, applicants should be able to present a well-rounded picture of themselves to the admissions committee. Now we will delve more deeply into each of the individual prompts… Essay 1: Tuck educates wise leaders who better the world of business. What are your short- and long-term goals? How will a Tuck MBA enable you to become a wise leader with global impact? (500-700 words) (Note: This is the revised version of Essay 1 posted on July 11, 2016.) As noted, this is a classic personal statement with a slight spin â€" wherein you will need to explain how you will be a “wise leader with global impact.” In writing this essay, you should give context for your goals, thoroughly explain them and then discuss how Tuck will facilitate said goals.  It is in this “facilitation” piece that you will have an opportunity to reveal not only that you have a plan to use specific Tuck resources, but that you also have expectations for these resources and their impact on you. So, it will not be enough to explain that you intend to engage with a club or a class, but you need to have a clear understanding of what you will get out of an experience and how it will contribute to your growth (wisdom) and your ability to have your broad impact. We expect that the impact piece will stifle many an applicant, but you don’t need to explicitly state that you will change the world as we know it. Instead, you need to own your future experiences and show that your goals while not necessarily earth shattering are meaningful to you and consequential for others. And because personal statements are similar from one application to the next, we have produced the  mbaMission Personal Statement Guide, which helps applicants write this style of essay for any school. We offer this guide to candidates free of charge. Please feel free to  download your copy today. For a thorough exploration of Dartmouth Tuck’s academic program, merits, defining characteristics, crucial statistics, social life, academic environment, and other key features, please check out the  mbaMission Insider’s Guide to the Tuck School of Business. Essay 2: As a diverse and global community, our students arrive at the same place from many different paths. Tell us about an experience in which you have had to live, learn and/or work with other people very different from yourself. What challenges and/or opportunities did you experience, how did you respond, and what did you learn about yourself as a result? (500 words) The school says on its Web site that “truly understand[ing] how others live, work, and do business” is “a requirement for today’s leaders”â€"and Tuck is interested in creating and promoting effective leaders. Likewise, community and collaboration are important themes that appear often in Tuck’s descriptions of its MBA program. So naturally, the school wants to know that you are both open to and equipped for this kind of environment and will be able to not only constructively contribute to it but also extract the most from it personally. This will require demonstrating that you possess self-awareness in conjunction with a willingness to hear, consider, and even adopt the views and ideas of others. One thing to recognize first is that “other people very different from yourself” is a descriptor that extends beyond the most obvious types of differences, such as race, gender, and citizenship. If the experience you ultimately choose to write about did indeed involve such clear-cut differentiators among the participants, that may make writing this essay a little easier for you. But perhaps your experiences to date have not exactly resembled a melting pot or the ones that have were not very influential or affecting. Consider, then, that you can be different from others based on religion (or lack thereof), political mind-set, age, educational background, professional experience, economic strata, familial situation (think only child versus someone with multiple siblings), working or leadership styles, morals, and almost countless other ways. The emphasis here is not on the kind of difference involved but on your interpretation of and response to it. As you work to identify a story from your lifeâ€"professional, personal, or community relatedâ€"that involved some kind of meaningful interaction with others who were unlike you in some notable way, keep in mind that Tuck is not asking simply for a narrative that shows you have merely encountered or interacted with different kinds of people. The admissions committee wants to know that the incident you have chosen to showcase held some personal value for you. Ideally, your story will convey that you have the kind of emotional intelligence that Tuck would like to see. Given that you have just 500 words with which to set the scene and discuss the three components the school requestsâ€"the challenges/opportunities you experienced, your response to these, and what you ultimately discovered about yourselfâ€"we suggest that you forego any kind of general introduction and launch directly into your story, immediately placing your reader in the middle of the action. From there, let the narrative unfold naturally, making sure that the nature of the difference between you and the other individual(s) involved is clearly presented, as is either the difficulty that arose from the dissimilarity or the opportunity it created. You must then explicitly address the feelings and thoughts you had as a result and any subsequent actions you took. The other crucial element of this essay is demonstrating that you learned from the experienceâ€"do not gloss over this part or offer a trite or clichéd statement as a kind of afterthought. And specifically, you must share that you learned something about yourself. So, claiming that you gained a new skill, for example, would not constitute an appropriate response. You will need to delve more deeply into how your understanding of yourself differed after the situation and clearly explain what the experience brought out in you that you had not known about yourself before. Optional Essay: Please provide any additional insight or information that you have not addressed elsewhere that may be helpful in reviewing your application (e.g., unusual choice of evaluators, weaknesses in academic performance, unexplained job gaps or changes, etc.). Complete this question only if you feel your candidacy is not fully represented by this application. Applicants may be tempted to take advantage of this optional essay, but we strongly encourage you to resist any such temptation and submit an optional essay only if your candidacy truly needs it. This is most certainly  not  the place to paste in a strong essay you wrote for another school or share an anecdote you were unable to incorporate into either of the primary essays. Again,  only if your profile has a noticeable gap of some kind or would provoke any lingering questions on the part of an admissions officerâ€"such as a poor grade or overall GPA, a low GMAT score, a gap in your work experience, etc.â€"should you take this opportunity to provide additional information. In our  mbaMission Optional Essays Guide, available through our online store, we offer detailed advice on when and how to take advantage of the optional essay (as well as multiple sample essays) to help you mitigate any problem areas in your profile. Reapplicant Essay: (To be completed by all reapplicants) How have you strengthened your candidacy since you last applied? Please reflect on how you have grown personally and professionally. Whether you have improved your academic record, received a promotion, begun a new and exciting project, increased your community involvement, or taken on some sort of personal challenge, the key to success with this essay is conveying a very deliberate path of achievement. Tuck wants to know that you have been actively striving to improve yourself and your profile, and that you have seized opportunities during the previous year to do so, because a Tuck MBA is vital to you. The responses to this essay question will vary greatly from one candidate to the next, because each person’s needs and experiences differ. We are more than happy to provide one-on-one assistance with this highly personal essay to ensure that your efforts over the past year are presented in the best light possible. 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Chaucers Revelation of Corruption in the Medieval...

Corrupt and deceitful practices run among the Church’s clergy. Selfish acts such as the selling of indulgences occur all over. Many ignorant people buy into these lies and become the victims of the corrupt clergy of the Church. Author Geoffrey Chaucer shows how he views the Church in his acclaimed work The Canterbury Tales. In the book, Chaucer mentions how many people who are associated to the church take advantage of common people. Such exemplar characters of the book are The Pardoner and The Summoner. Both men are men of god and they use that to cheat others out of their money. With this in mind, Chaucer’s negative view of the Church is shown from the influence it had in medieval society. Likewise, one such example of the†¦show more content†¦As a result of this, many other innocent people are influenced by the corrupt power of the church and lose a lot of their money to relics which turn out to be of no use in the long run. Furthermore, another charact er that depicts Chaucer’s view towards the Church is the friar. He represents the opposite of what a good friar should represent. Which should be a humble and caring man. He is a very corrupt limiter and is very good at doing so. Instead of dealing with the poor, common folk, or other humble people he hangs out with the rich: â€Å"But anywhere where profit might accrue† (253). He loves to live the good life by cheating others out their money. And since the rich have the most money he likes to hang out with that crowd. The friar is not a man of god at all and this is self explanatory since: â€Å"He knew the taverns well in every town / And every innkeeper and barmaid too† (244-245). He is pretty much an alcoholic who likes to live off of others. All in all, the friar is an excellent example of Chaucer’s negative view towards the Church since he is just as corrupt as the other clergy. In addition, the influence the Church has is tremendous through out the people. Those who are associated with the Church have a lot of power since they influence many. No matter what they do, many believe them. That is why many are corrupt since they know that no one questions the Church’s authority. Questioning the Church isShow MoreRelatedA Picatrix Miscellany52019 Words   |  209 PagesZiel des Weisen von Pseudo-Magriti, Translated into German from the Arabic by Hellmut Ritter and Martin Plessner, London, The Warburg Institute, University of London, 1962 French B. Bakhouche, F. Fauquier, B. Pà ©rez-Jean: Picatrix Un traità © de magie mà ©dià ©val. 388 p., 130 x 210 mm, 2003, Paperback ISBN 2-503-51068-X, EUR 37.91. Newest critical edition. French S. Matton, La magie arabe traditionelle, Paris, 1977 (incomplete) Latin Picatrix: The Latin Version of the Ghà ¢yat Al-Hakà ®m, ed. David Pingree

Racial Inequality And Inequality Of Child Welfare

I. Conceptualize Framework Racial disproportionality and disparity in child welfare represents a multifaceted phenomenon originating from historical, theoretical socioeconomic and policy trends that has shaped this service over the past decades. There are many theories that have been proposed to explain why racial disproportionality and disparity exists in child welfare. It has been recognized the underlying roots of racial disproportionality and disparity are intricate and often coincides. Racial disproportionate in child welfare will be the focus of this research. I will focus on Racial Bias and Discrimination of the child welfare agencies, particularly the child protective services. The research suggests the one of the reasons for the over representation of minority(colored) children in child welfare come from the different treatment of race or due to racial biases (Chung, 1998). This theory also suggests this treatment can be external or internal in the welfare system; however I will focus only on the impl ication of internal welfare agencies (i.e. child protective specialist). Child protective specialists’ culture and policies may lead to unbalanced treatment of families of color. CPS workers may have biases towards families of color which could affect the decision making at any point of the investigation. This may not have occurred intentionally by the worker, however, due to institutional racism, which may stem from policies and practices has posited to contribute toShow MoreRelatedRacial Inequality And Discrimination Of Child Welfare1656 Words   |  7 PagesConceptualize Framework Racial disproportionality and disparity in child welfare represents a complex phenomenon emanating from historical theoretical socioeconomic and policy trends that has shaped this service over the past several decades. There are many theories that have been proposed explain why racial disproportionality and disparity exists in child welfare. It has been recognized the underlying roots of racial disproportionality and disparity are complex and often coexists. Racial disproportionateRead MoreEffects Of The 1996 Welfare Reform Essay1488 Words   |  6 Pageseffects of the 1996 welfare reform bill helped declined caseloads on the social and economic well-being of fragile families, single mothers, and children. Although, the welfare reform was documented for making several positive changes such as reducing poverty rates, lowering the out of-wedlock childbearing, and formulated a better family structure, it is undeniable that poverty remained high among single mothers and their children. The reality of the matter was that most welfare recipients experiencedRead MoreSummary Of Lawrence Hills The Illegal707 Words   |  3 Pagesdiscrimination, identity loss, and abuse; however, through these life experiences they gain insight into the true reality of life which results in them maturing. Hill emphasizes that prolonged discrimination is a factor that results from the differences in racial ethnicity; which allows characters to enhance their perspective about equality and the harsh reality of life. In The Illegal, Keita struggles being a young black individual in an all white country and is forced into hiding because â€Å"if you were definedRead More A Social Injustice: the effects of social inequalities in foster care and child welfare3164 Words   |  13 Pagesridden areas of Brooklyn and my mother worked for the Department of Social Services in Child Welfare and the Bureau of Public Assistance, initially as a case-worker, in Brooklyn as well. It was because of their experiences in the â€Å"field† and interacting with those less fortunate then we were that I gained a certain level of knowledge and understanding of the unfortunate mishaps of people of my culture and the inequalities inflicted upon the black community. Yet the most influential aspects of my knowledgeRead MoreThe Effect Of Interracial Adoption On A Child s Racial Identity933 Words   |  4 PagesThe Effect of Interracial Adoption On A Child’s Racial Identity In 1972 the National Association of Black Social Workers (NABSW) passed a resolution, which said, â€Å"Black children should be placed only with black families whether in foster care or adoption. Black children belong physically, psychologically and culturally in black families in order that they receive the total sense of themselves and develop a sound projection of their future.... Black children in white homes are cut off from the healthyRead MoreEssay about Intolerance of Homosexuals in a Tolerant Culture578 Words   |  3 PagesIntolerance of Homosexuals in a Tolerant Culture In this country there is a serious problem. This land that was founded on All are created equal we have a problem: inequality. Culturally, we have welfare and other social programs to help racial minorities and any other minority you can think. Hinduism, Buddhism, Islam, Judaism, and Christianity form the basis for the religious miasma that is the U.S. So you can see religious and cultural differences are accepted. We live in a tolerant societyRead MoreThe Poverty Of The United States1486 Words   |  6 PagesAmerica is one of the wealthiest nations in the world with having a high inequality than other industrialized countries. Inequality exists in income, wealth, power and education. People who are legally and socially poor in the United States tend to stay in a cycle through life, not always by choice, but because they are given less opportunities, education and tools to achieve their success. The poverty stricken class has a significantly larger income gap than the upper cla ss, the American Dream isRead More Poverty and Inequality Essay1855 Words   |  8 PagesPoverty and inequality exist in every developed culture and often are only patched in order for society to continue upwardly. Poverty and inequality in the United States exists for many reasons; reasons that very from the prospective lens. Interpretive theories in particular ask us to question our reality and its constructs. Interpretive theories require us to looks at the world as a social realm, one that we created and constantly change. Interpretive theories study the relationship between powerRead MoreEconomic Development Patterns Of Employment And Retirement915 Words   |  4 Pagesto Americans needing more medical care services. Inequalities of health are still occurring amongst the racial, cultural, and socioeconomic groups. Continual research and observations are crucial so we can get a clear understanding of the reasons of these inequalities and in what way they correlate to social, e conomic, and aspects of our health care system and create interventions to help in decreasing these inequalities. Also, there are inequalities for differences for the possibilities for a physicallyRead MoreThe Criminal Justice System Is A Topic Where Everyone Disagrees With Everyone Else? Essay2092 Words   |  9 Pageslighter punishments, and the fact that it reproduces inequality affects every American both economically and socially. It can be argued that all judges and juries are biased in some ways or not at all and this has to do with the races, skin color, gender, and sometimes the ages of the criminals who are put on trial. Race and Justice system A phenomenon called â€Å"disproportionate minority contact† is a name for the overrepresentation of racial minorities in the criminal justice system relative to

The Concept Of Intrinsic Motivation Theory - 852 Words

In addition to Maslow’s self- actualization and moreover, there is self-determination theory (SDT), which suggests that people are motivated to grow and change by innate psychological needs. The theory identifies three key psychological needs that are believed to be both innate and universal: the needs for competence, connectedness and autonomy. The concept of intrinsic motivation plays an important role in self-determination theory. Psychologists Edward Deci and Richard Ryan developed SDT and determined motivation to be that which people tend to be driven by; a need to grow and gain fulfillment. The first consideration of self-determination theory is that people are actively directed toward growth, mastering challenges, and taking on new experiences, which are essential for developing a cohesive sense of self. Explained further by Deci and Ryan (2002), SDT begins by embracing the assumption that all individuals have natural, innate, and constructive tendencies to develop an ever more elaborated and unified sense of self. That is, we assume people have a primary propensity to forge interconnections among aspects of their own psyches as well as with other individuals and groups in their social worlds. SDT embodies a wide-ranging outline for human motivation and personality. SDT articulates a meta-theory for framing motivational studies, a formal theory that defines intrinsic and a variety of extrinsic motivations. Furthermore, SDT also focuses on how social andShow MoreRelatedMotivation Concepts Table and Analysis872 Words   |  4 PagesMotivation Concepts Table and Analysis PSY 320 Motivation Concepts Table and Analysis Motivation Concepts Table Theory Name | Major Theorist(s) | Time Period Created | Key Theory Concepts | Will: | Descartes | 1637 | Will motivates all actions.Will is an initiated and directed action. | | Ruckmick | 1963 | Striving to create impulses to act.The ability to resist self-denial or temptation. | | Rand | 1964 | Helps to decide whether or not to act. | Instinct | Darwin | 1859-1872Read MoreThe Effect Of Motivation On Children s Life1373 Words   |  6 Pagesduring this stage that ensures their future success. Motivation is seen as a drive or curiosity to learn. Motivation directs behavior to accomplish tasks. It also helps with persistence and improved performance. One of the most common problems we come across handling children is that they lack motivation or do not show interest in learning. This has been one of the main concerns as children’s minimal effort may lead to poor performance. Motivation plays a vital role in increasing positive thoughtsRead MoreThe Theory Of Self Advocacy1162 Words   |  5 Pagesfrequency of needed reminders, and supports that have been given to help the student with this specific skill. By utilizing a self-monitoring checklist, the student can take an active role in observing progress towards achievement of the goal. The concept of self-advocacy also can be expressed in the student’s selection of short term and long term goals which not only pertain to course selection and steps needed to achieve success in those courses but also how courses go hand-in-hand with the selectionRead MoreHow Motivation Helps Motivate Those Who They Lead Essay1291 Words   |  6 Pagesto getting results and productivity. Motivation is a substantial psychological aspect of everyday life, and when it comes to the working environment, the ability to understand and utilize motivation becomes even more consequential. In a broad sense, work motivation is a combination of internal and external forces that lead to a certain direction, attitude, and longevity, in reference to work related behavior and tasks. There is certainly an aspect of motivation that is self-implemented. Simply, ifRead MoreQuestions On The Industrial Revolution1668 Words   |  7 Pages RAFAEL Z. I/O PSYCHOLOGY FINAL PAPER 1 More Bang For Your Buck? Pay vs. Motivation Rafael Zavala Fall 2015 RAFAEL Z. I/O PSYCHOLOGY FINAL PAPER 2 Table of Contents Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦3 Review of Major Theory†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.4 Review of Chosen studies†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.4-7 Rà ©fà ©rences†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..8 Author’s Reflection†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 RAFAEL Z. I/O PSYCHOLOGY FINAL PAPER 3 Ever since the marking of the Industrial Revolution (1760-1840)Read MoreThe Importance Of Motivation As A Teacher1512 Words   |  7 PagesImportance of Motivation As explained by Lou Holtz, â€Å"[i]t’s not the load that breaks you down, it’s the way you carry it.† His statement is true for the importance of motivation. As a teacher candidate, learning the concept of motivation is crucial for my well-being and for the future of my students. The way that students are taught and encouraged have a huge impact on their careers and their life. In this paper I will be exploring how I was motivated during my earlier years and how the motivation shiftedRead MoreMotivation - Extrinsic and Intrinsic1014 Words   |  5 Pagesï » ¿ ESSAY #2 Motivation: Extrinsic to Intrinsic Motivation is a key factor in determining business success or failure. Successful organizations relentlessly seek to operate with a clear understanding of employee needs , and develop specific focus’ on how to meet them. Two key theories in organizational motivation are expectancy theory and equity theory. Both theories focus on the outcomes of a given decision or system rather than on individual employee needs. The goal of both processRead MoreThe Self-Determination Theory by Edward Deci and Richard Ryan1720 Words   |  7 PagesThe motivation of different individuals can vary for many reasons, two of those reasons can be internal and external factors. The internal factors are referred to as intrinsic motivators and the external factors are signified as extrinsic motivators. The Self-Determination Theory developed by Edward Deci and Richard Ryan is constructed on the basis of three distinctive psychological essentials, which include competence, relatedness, and autonomy (sel f-determination) (Moneta, 2004, p. 181). In orderRead MoreDifferent Theories of Motivation1736 Words   |  7 PagesIntroduction Motivation is a reason or set or reasons for engaging in a particular behavior, especially human behavior as studied in psychology and neuropsychology. The reasons may include basic needs (e.g., food, water, shelter) or an object, goal, state of being, or ideal that is desirable, which may or may not be viewed as positive, such as seeking a state of being in which pain is absent. The motivation for a behavior may also be attributed to less-apparent reasons such as altruism or moralityRead MoreEssay on Different Theories Of Motivation1724 Words   |  7 PagesIntroduction Motivation is a reason or set or reasons for engaging in a particular behavior, especially human behavior as studied in psychology and neuropsychology. The reasons may include basic needs (e.g., food, water, shelter) or an object, goal, state of being, or ideal that is desirable, which may or may not be viewed as positive, such as seeking a state of being in which pain is absent. The motivation for a behavior may also be attributed to less-apparent reasons such as altruism or morality

Accounting For Corporate Entities International Financial Reporting

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