Sunday, August 23, 2020

Kindergarten and Children Essay

The early year’s division was not created by government approach with explicit points yet was made in light of the necessities of families to change conservative and social components. In this way open use concentrated on families with social needs and troubles. Neighborhood authority day nurseries provided food for the most part for kids who were in danger from hurt for the most part in denied territories. The Private segment held childminders, caretakers and private nurseries accessible. The playgroup development created during the 1960s where guardians set up and ran arrangement for their own youngsters to learn through play in town lobbies and other network offices. Families necessities for their kids fluctuate a few guardians need care for their youngsters so they can come back to work, a few guardians need to remain with their kids while they mingle, a few guardians need their kids in settings which offer administrations planned for learning. Others may need their kids to be in a locally established condition however tragically only one out of every odd family can bear to pay arrangement expenses, in this manner the early year’s part has different types of arrangement to address the issues everything being equal. The childcare arrangement incorporates: Mother and little child groups A place were the baby can associate with other kids their age, while the mother or father can remain and learn more approaches to care for and help with the child’s advancement Pre-school A private nursery, one that is paid for by the parent don't hold mandatory hours, the youngster doesn’t have a grade school place as of now. This is for a more youthful youngster to pick up certainty at an early age. Day care A day care is for kids from the age of 3 months to 5 years, they have various classes for offspring of various ages and the guardians can drop off the kid and get them when they wish. A few guardians just take the youngster in for a couple of hours daily so they have some cooperation with other kids and have new encounters. Creche A creche is a drop in focus childcare arrangement, the guardians don't pay a month to month charge they possibly pay when they need such childcare, creche’s are in a wide range of spots, for example, rec centers, strip malls and chapels, in these territories the youngsters are taken care of while the guardians can work out, shop or ask. The childcare division has changed tremendously over the most recent 50 years alongside society. Moms have quit remaining at home and furthermore gave essential consideration to babysitters or kid minders. More childcare settings have been required therefore. The administration offer every one of the 3-multi year old kids free day care in nurseries, for example, my setting for as long as 15 hours per week, this implies moms can go to work and so on leaving their kid there being taken care of by nursery educators, professionals and nursery medical caretakers. Recognize current arrangements, systems and impacts on the early years part [pic] United countries show on the privileges of the kid. Established in 1989 by world pioneers who concluded that kids required an extraordinary show for those under 18s since they frequently need exceptional consideration and that the legislature has a duty to take measures to ensure children’s rights are secured, regarded and satisfied. All youngsters reserve a privilege to sufficient food, cover, clean water, instruction, medicinal services, relaxation and entertainment. The demonstration additionally ensures children’s rights by setting the gauges in medicinal services, instruction and legitimate, common and social administrations. The four center standards are: Non-separation. Dedication to the eventual benefits of the kid The privilege to life Survival and improvement Respect the perspectives on a kid All youngsters up to the age of 18 are secured paying little heed to race, religion, sex, culture, regardless of whether they are rich or poor have an incapacity, what they do and don’t state and what language they talk, no kid ought to be dealt with unjustifiably. The eventual benefits of the kid should consistently start things out when settling on choices that can influence them. The EYFS works at setting the measures for getting the hang of guaranteeing that youngsters gain ground and no kid gets left behind. The training Act Free childcare arrangements were presented for under multi year old youngsters as expressed quickly already. Since September first 2010 this rose from 12 and a half hours seven days to 15 hours per week. The free qualification gives access to training and care and the hours can be adaptable throughout the week, all childcare arrangements must utilize the EYFS and help little youngsters accomplish the five Every Child Matters results. Depict what is implied by proof based practice and give instances of how this has affected work with youngsters in their initial years. Proof based practice is a system of choices produced using compelling data explored that impacts practice and permits experts to apply their insight to a circumstance which permits them to settle on a very much educated choices on future activities. Proficient practice requires these discoveries and research to be stayed up with the latest and a thought concerning how these can be applied to settings. Once in a while, we should make certain of what we discover before making a move as it probably won't be genuine or valid. This is the reason it is so significant for me to impart and concerns or questions to my group. My regular practice is impacted by what I have discovered or adapted beforehand as a mother yet in addition expertly through viewing my nursery educator and professionals and learning as I go. It has been fascinating to see that I am going in the correct track as a parent however eager to learn things I hadn’t even idea of beforehand for my own kids that I can use in the setting as well as carry home for my youngsters to profit by. A case of how research has impacted functioning with youngsters is The Effective Provision of Pre-School Education (EPPE) which is the primary fundamental examination in the UK that centers around the adequacy of early years training and studies youthful children’s scholarly, social and conduct advancement at age 3 to 7, gathering a wide scope of data on in excess of 3000 kids, their folks, their home condition and the pre-school they joined in. Its discoveries found that youngsters who had gone to early years arrangement were bound to have better subjective, social and conduct aptitudes when they began formal training than the individuals who had no early years arrangement, additionally affirming the estimation of early gaining through ‘play’ particularly from low-pay families. Key Elements of compelling practice (KEEP) is another model. It focused on that powerful learning in youngsters is reliant on secure connections. Learning through play and shaping secure connections are both key components to the EYFS. With formal and non formal perception plans and intelligent practice, there is nature of care, learning and improvement and responsibility as staff may require preparing and audit of methods and strategies so as to stay up with the latest with new proof in the arrangement of wellbeing and training. Clarify what is implied by Diversity is the contrasts among people and gatherings of individuals in social orders. These distinctions could be sex, ethnic starting points, social or strict foundation, family structure, incapacities, sexuality or appearance. Balance Equality implies that people in the public arena experience chances to accomplish which are in the same class as the open doors experienced by others. Consideration Inclusion is a procedure of distinguishing, comprehension and separating obstructions to cooperation and having a place. Clarify the significance of hostile to oppressive/against inclination work on, giving instances of how it is applied by and by with youngsters and carers The educational plan inside settings ought to speak to the various societies of the youngsters inside it to advance enemy of prejudicial and hostile to predisposition practice, as does my setting. We incorporate positive pictures inside the play regions for instance in books and on banners which permits our youngsters to see pictures of various races, inabilities, sex and age which advances an enemy of inclination perspective on the world we live in. We likewise include youngsters inside the setting who have extraordinary instructive needs which additionally breathes life into it for all the kids to empower this acknowledgment into their lives. The setting makes a domain which is satisfactory to all youngsters paying little mind to their experience, alongside having the option to cause them to feel invited. We guarantee they are totally esteemed and approach in each part of the arrangement. We additionally have had the delight of meeting professionals who are from various nations which likewise encourages the youngsters identify with correspondence inside their lives. Clarify how the dynamic interest of the youngsters in choices influencing their lives advances the accomplishment of positive results. Youngsters need to effectively take an interest in choices that will influence their life. Kids that are youthful need to settle on basic decisions that empower them to discover their preferences for themselves as well as for us to then arrangement exercises that address their necessities and difficulty their capacities, it very well may be as basic as having a decision between an apple and a pear. This will empower them to communicate their necessities and wishes. Letting the kids settle on decisions constructs a child’s certainty, confidence and their social abilities. In our setting the kids settle on decisions constantly, this will be the point at which a kid settles on a decision on what they need to do or who they need to do it with, these are straightforward decisions that an offspring of pre-school and nursery age can make for themselves. This will empower the youngster to grow more and settle on decisions later on in life that are progressively significant, for example, connections, what course to take at school, regardless of whether to increase a capability, what work they may attempt or in any event, when to get hitched and so forth. These decisions will all be major choices that could influence an amazing remainder. We as experts need to acti

Friday, August 21, 2020

The internship assignment Essay Example | Topics and Well Written Essays - 1000 words

The temporary job task - Essay Example The temporary job task The clients need their arranged items on schedule and in this manner, merchants need to accomplish a specific degrees of collaboration and coordination among different offices so as to accomplish the ideal results of a particular undertaking. The activity that was performed during the entry level position was tied in with adjusting by the cutoff times. I figured out how to play out the activity very well as I had the option to advance collaboration and cooperative energies among the whole workforce. It was altogether trying for me to join different individuals from a few divisions so as to manufacture cross-practical groups. The group formative procedure was ended and stuck in excess of a couple of events. The challenges were confronted in light of the fact that there was a nearness of specific dislike and reluctance towards the thought of working intently among specialized and administrative staff. Both of the gatherings clutched the point that the other gathering doesn't have essen tial data expected to appreciate the issues. Yet, I with the assistance top administration supported a learning situation in the general association and hence, played a critical and significant job in the finishing of postponed ventures. My activity as a facilitator in a product improvement organization helped me to get significant information about the worldwide business of programming advancement and deals. The business has spread in all pieces of the world and because of this explanation I have gotten a remarkable opportunity to collaborate and speak with individuals from different societies and countries. As a salesman, I have likewise seen a couple of stamped contrasts in the conduct of individuals from immature and propelled countries separately. The clients having a place from some time ago referenced gathering of countries set a premium on cost adequacy of data innovation arrangements. The purchasers from last kind of nations center around quality and they are least worried about the sticker price of the item. The demographic of the organization where I worked is socially and locally scattered. I have discovered Americans with proficient mentality and they were very permissive regarding giving expansion in cu toff times. The Chinese and Russians then again, were extremely forceful in dealing with delays. To put it plainly, I have come to perceive that the number of inhabitants in created countries is unquestionably progressively affable and humble. Be that as it may, the clients from less created countries are irritating and they drove me insane on more than one occasions. However I kept quiet and formed while taking care of their complaints. All the more explicitly, I have discovered that the way of life is the product of human psyche (Hofstede and Hofstede, 2010) and hence, individuals utilize their social and financial encounters for deciding. The financial states of the less evolved world have been constantly corrupting. The previously mentioned pattern has constrained organizations in less created world to redistribute innovation to progressively created ones. In any case, the organizations from less created world are profoundly delicate towards costs and in this manner, they genera lly scan for the practical mechanical arrangements. I have likewise discovered that those organizations with poor PC and innovative education can't utilize the answers for the full degree. In any case, I will propose serious innovative preparing to all organizations that are hoping to gain most recent foundation. In my view, best in class innovation is pointless until the staff realizes how to utilize it. On account of significant number of the organizations, innovation brings about less

Friday, July 10, 2020

Have the Right Editing Service Before You Head to a Business Meeting

Have the Right Editing Service Before You Head to a Business MeetingNowadays, an English editing service is a good choice to have when you are trying to edit the speech of your speech. It will help you in organizing the speech and editing it in such a way that it conforms to the necessary specifications of the speaker. An editing service is specially helpful when you are writing your speeches in a hurry and need a clearer style. You need to think of the presentation and the content as well as the mood when you are working on the speech.It is also important to have the best speechwriter available so that you get right and correct information to write the speech for your audience. There are also cases when you are working on a speech as part of a project or your company. In these cases, it is very important to get a good English editing service provider who will take care of all the things that you need to get done in the process of editing.These services are useful in a number of case s, they include preparing the speech for the ceremonies, awards and meetings. These services can be considered a professional service because they are specialized in handling the requirements of certain job and demand. You need to hire the services only if you are not familiar with the job.In the past, there were lots of speechwriters available in the market so it was quite easy to find the right one to write your speech. Nowadays, these services are quite competitive in pricing and you will find it difficult to find the perfect one. So, if you need some of the best services available, then you should hire the services of a professional and proficient English editing service provider. The factors that you should consider while hiring a professional are that the team can work within a particular time.This is the reason why you need to select a speech writer that is going to work within the working hours. Also, you need to get a speech editor who is well-versed with the language and h as lots of experience in editing speech writing. The services of these services are offered on a one-time basis, but you can expect good results.During the time that the service is being provided, you have to make sure that the speech is finished in a concise and professional manner so that the presentation goes off without any problems. You should use the services of the most professional service provider available and for this you will need to compare the different offers before hiring the service provider.So, always check the quality of the editing services available and ensure that you are hiring the most efficient and proficient one available. Once you have checked the reputation of the services, you can go ahead and hire the service.

Wednesday, May 20, 2020

Mainland Student in Hong Kong - 2758 Words

Mainland Students in Hong Kong By now, its been 13 years since Hong Kong was handed over to China. Since 2002, Hong Kong universities began to recruit students in mainland China. Since then, there have been more and more mainland students rushing to Hong Kong to pursue undergraduate or postgraduate studies. According to the statistics of Hong Kongs government, there are more than 25,000 mainland students studying or working in Hong Kong in 2008, and getting a satisfying job and remaining in Hong Kong after graduation is the aim of the majority of mainland students. However, relative to the large†¦show more content†¦From his birth to university, he never had to worry about what he should do – all he had done was what his parents and teachers told him to. But since he arrived in Hong Kong, they were not monitoring his life any more like they were in mainland – he was lost in the beginning. So, inspired by local students, he began to plan his life and discover his potential step by step. He was keen to participate in every meaningful extracurricular activity in order to broaden his horizons, such as sport clubs and joining the photography union. Zhang won the gold award for his outstanding performance in volunteer activities. From these meaningful activities, what he gained was not just a prize, nor more knowledge about Hong Kong, but a realization that he had a knack for analyzing and researching. As a result, his future prospects became more explicit. Stereotypes There is an interesting phenomenon that deserves everyone’s attention – that mainland students seem to be separated from local students. Most mainland students have their own world – they sit together in class, do assignments together, and stick together outside of class. This creates an invisible gap between mainland students and local students. Generally speaking, local students are more socially active than mainland students, while mainland students emphasize more on their academics – they seek to digest all the material fromShow MoreRelatedThe Career Future Of The Hong Kong1495 Words   |  6 PagesCareer Future of the Mainland Talents in Hong Kong Introduction After 1997, the relationship of Hong Kong and Mainland China is closer than before. Education freedom make Hong Kong be one of the links, which let the Mainland China communicate with the world (Tong, 2014). From 1998 to 2013, the number of mainland students who study in Hong Kong increases of ten times (Hong Kong Chinese University, 2014). After graduated, some mainland students want to find a good job in Hong Kong. However, they faceRead MoreHow Is Hong Kong Independent Essay934 Words   |  4 PagesHong Kong Independent To the Chinese This historical social problem bothered us for years. Hong Kong is the capital of our country has always proclaimed himself to be an independent country. Those videos cause a heated debate on the Internet, and I saw the Chinese young peoples patriotism. I can understand the mood of the University of Hong Kong’s Chinese students whore from mainland China. They experienced a difficult for the college entrance examination, finally walk into university life withRead Moreindividual visit scheme Essay1085 Words   |  5 Pagesï » ¿Name: Yau Wai Yin Student ID: 13082341D Topic: Hong Kong as a tourism hub The impact of Individual Visit Scheme to Hong Kong Individual Visit Scheme has being launched for ten years in Hong Kong. This scheme helps boost tourism and brings benefits to Hong Kong economy and society. However, the reality reveals that it also brings some negative impacts to Hong Kong. This paper examines both the arguments for and against Individual Visit Scheme in Hong Kong. Promoting retail and accommodationRead MoreCultural Gap Between People From Mainland China And Hong Kongers1117 Words   |  5 PagesThe increasing threat to Hong Kong’s autonomy and consequently rising nationalism represent serious dangers to the success of â€Å"One country, two systems.† Rising resentment between people from mainland China and Hong Kongers has created a cleavage that will ultimately result in the arrangement’s inevitable failure. The culture gap between peoples will be a significant contributing factor in this failure. This culture gap, primarily defined by differences in language, development, and ideology willRead MoreHong Kong, The Special Administrative Region Of The People s Republic Of China1580 Words   |  7 PagesHong Kong, the Special Administrative Region of the People s Republic of China, is an economically, politically and culturally unique city in Pacific Asia. As one of the world’s leading international financial cen tres, Hong Kong is prosperous and very densely populated. However, even a modern, highly developed megacity like Hong Kong has its major downfalls; the largest civil movement in the history of Hong Kong broke out in its business centre, Central, approximately a year ago. On SeptemberRead MoreUnderstanding Chinese Learners Experiences Of Private Tutoring Essay1591 Words   |  7 PagesAnnotated Bibliography Name: Chentian Xia Student Number: 43755428 Entry one Yung, Kevin Wai, H. (2015). Learning English in the Shadows: Understanding Chinese Learners Experiences of Private Tutoring. TESOL Quarterly: A Journal for Teachers of English to Speakers of Other Languages and of Standard English as a Second Dialect, Vol.49(4), 707-732. 1. In this article, the author questions about in secondary education, what learners have learnt from EPT (Experiences of Private Tutoring). The articleRead MoreWhat Is The Best MBA In Hong Kong1246 Words   |  5 PagesBest MBA in Hong Kong It is a matter of shifting your gaze. â€Å"Asia-Pacific accounted for 61% share of global IPOs and 44% share of global IPO proceeds†, according to the Global IPO Trends Q2 2017, surpassing the US and boasting of five out of the top ten most active stock exchanges in the world. The part that is relevant to this article lies between the high dollar lines. The world is witnessing a consistent rise of Asian hubs as crucial financial centers of the world. And Hong Kong is one of itsRead MoreThe United Kingdom And The People s Republic Of China Release The Joint Declaration971 Words   |  4 Pagesdocument detailing the then future handover of the island of Hong Kong and its surrounding territories from British colonial rule, to rule by the PRC. Exactly thirty years later, hundreds of students rush over the security barricades of the central government building in Hong Kong with anger, tenacity, and fear in their eyes. Many are still youths, students from local secondary schools e xercising their disappointment of modern Hong Kong in the only way they believe they can: protest, beginning a seriesRead MoreThe Wretched Of The Earth1261 Words   |  6 Pagescolonials commanded Hong Kong people to maintain where colonialism has assigned them, Hong Kong resisted instead of following the order. There were two symbolic movements that reflected Hong Kongers’ discontent with British and Chinese governments’ policies. The movement that conveyed Hong Kong people’s discontent with the British colonial government is the Hong Kong Leftist riots in 1967. After the breakout of the Cultural Revolution in China, pro-communist leftists in Hong Kong actively found opportunitiesRead MoreChinese Culture Of Hong Kong1818 Words   |  8 Pageshistorical aspect, the society of Hong Kong inherited characteristic from the British colonial era but still the influence of China is heavy. Hong Kong has a closely connection with mainland China due to geographical proximity and 95% Chinese immigrants with of its population help to maintain the identity among Chinese in Hong Kong, despite they tend to blend of both oriental and Western elements(Tsu, 2014). Although the British colonial government in Hong Kong did not have any intention to fade

Wednesday, May 6, 2020

Antisocial Personality Disorder ( Aspd ) Exhibit - 918 Words

As defined by the American Psychiatric Association (2013), individuals diagnosed with antisocial personality disorder (ASPD) exhibit â€Å"a pervasive pattern of disregard for, and violation of, the rights of others that begins in childhood or early adolescence and continues into adulthood. Individuals, both with and without ASPD, often find themselves facing stiff consequences when they break the law by violating the rights of others. The propensity of individuals with ASPD to break such laws is one possible explanation for the prevalence of ASPD increasing from a range of 0.2% to 3.3% in the general population to 47% in prisons (American Psychiatric Association, 2013; Fazel Danesh, 2002). With such a disparity between the general and prison prevalence of ASPD, it is clear that society is adroit in isolating the undesired behaviors of individuals with ASPD; however, society also has a responsibility to protect the rights of those diagnosed with a bonafide illness. If ASPD is the c ause of an individual’s incarceration, then their successful reintegration into society relies on treating the underlying diagnosis, and in order to do that, it is important to understand the neurobiological foundations of ASPD. Individuals with APSD exhibit neuroanatomical differences compared with individuals without the diagnosis. Magnetic resonance imaging (MRI) studies have identified an 11.0% reduction in prefrontal gray matter in individuals diagnosed with ASPD (Raine, Lencz, Bihrle, LaCasse, Show MoreRelatedA Good Man By Flannery O Connor946 Words   |  4 PagesFlannery O’Connor’s â€Å"A Good Man Is Hard to Find† Is an accurate representation of Antisocial Personality Disorder (ASPD). Through The Misfits recollection of his past, his trauma, and his lack of guilt he depicts a severe case of ASPD. The Misfit’s recollection of his past shows the development of ASPD in childhood. His lack of discipline in childhood and his recollection of when he behaved well are indicators of ASPD. The Misfit stated, â€Å"My daddy said I was a different breed of dog from my brothersRead MoreThe Common Occurrences Of Comorbidity Between The Disorder1401 Words   |  6 Pagesis an overlap between the personality clusters. The most significant comorbidity occurrences with ASPD include paranoid personality disorder, borderline personality disorder, and obsessive-compulsive personality disorder (Out of the Fog, 2015) See figure 4 (Appendix C). Furthermore, additional studies are suggesting that 67% of those diagnosed (DSM-IV) with a personality disorder also met the criteria for at least one other mental disorder. Antisocial personality disorder has often been found to coexistRead MorePsychopathy, Sociopathy And Anti Social Personality Disorder913 Words   |  4 PagesAre Psychopat hy, Sociopathy and Anti-Social Personality Disorder the same? Psychopathy, sociopathy, and anti-social personality disorder, also known as ASPD, are three very similar disorders; so much so that it is a common question if they are the same disorder or not. All three of them are defined as people who have anti-social behaviours. All of these disorders are very common in people who disregard both the law and social norms, have no shame or guilt, and are occasionally violent; such asRead More Personality Disorders Essay1330 Words   |  6 PagesThere are personality disorders, and then there are extremely troubling personality disorders that haunt you if you have ever met someone who had one. Antisocial personality disorder would be the latter. Often called sociopaths or psychopaths, individuals with Antisocial Personality Disorder exhibit a lack of conscience, and have a complete disregard for the safety of those around them and their self (American Psychological Association [APA], 2000). While half of the teenagers in America exhibit theseRead MoreThe Correlation between Child Maltreatment and the Development of Antisocial Personality Disorder1557 Words   |  7 Pagestoward antisocial behavior. Of these environmental triggers, childhood abuse may be the most important of situational factors. Understanding antisocial personalities in individuals with biological susceptibility to antisocial behaviors and those who experienced maltreatment in a hostile environment would be at a high risk for developing antisocial personality disorder. Although the diagnosis is limited to those persons over eighteen years of age, it usually involves a history of antisocial behaviorRead MoreThe Effects Of Sociopaths On The Criminal Justice System Essay1417 Words   |  6 Pagesinteresting phenomenon to the outside world. What most people don’t know is that sociopaths usually suffer from some spectrum of Antisocial Personality Disorder. According to Grohol (2016), Differences Between a Psychopath vs Sociopath, sociopath and psychopath are both categorized as antisocial personality disorders. Deceit and manipulation are main features to this personality disorder. An associate professor of Psychology and Neuroscience from the University of New Mexico, and a District Judge from DenverRead MoreRelationship Between Ethnic Minority And Women And The Level Of Traits Essay1710 Words   |  7 PagesThis study examines the relationship between ethnic minority and women and the level of traits that they have in common with Antisocial Personality disorder, compared to Caucasian males. It was hypothesized that ethnic minority women would show equal if not more of these behaviors when compared to Caucasian males. The findings showed a statistical significance in that African-American females showed an equal ability to be just as violent and lack in empathy as much as Caucasian males. Latinas wereRead MoreAntisocial Personality Disorder ( Aspd )805 Words   |  4 PagesAntisocial personality disorder (ASPD), opposition defiant disorder (ODD), and conduct disorder (CD) are three distinct disorders based upon their respective diagnostic criteria in the DS M-5. If ODD and CD were mild forms of ASPD, then there would need to be causal relationship between the childhood manifestations of ODD and CD and the adult manifestation of ASPD. There is evidence of comorbidity between ODD and CD, and also evidence to suggest that children diagnosed with these disorders may goRead MoreDiagnosis Of Antisocial Personality Disorder ( Aspd ) Essay980 Words   |  4 Pages1. DSM-5 Diagnosis a. Antisocial Personality Disorder (ASPD)- DSM-5 301.7 (F60.2) Ruling out Alcohol Use Disorder- DSM-5 305.00 (F10.10) Mild Cannabis Use Disorder-DSM-5 305.20 (F12.10) Mild b. Justification Based on the description of Peter’s symptomatology, the appropriate diagnosis is Antisocial Personality Disorder (ASPD). As indicated by the Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition (DSM-5) (2013). As described by Peter, his physical injuries are a broken noseRead MoreAntisocial Persoanlity Disorder1398 Words   |  6 PagesIndividuals with Antisocial Personality Disorder (ASPD) are characterized as being deceitful, egocentric, and having little regard for rules or the feelings of others (Duggan, 2009). Individuals with ASPD have been found to be unable to correctly interpret emotional situations; they also experience negative feelings more often than positive feelings. They are also more likely to experience anger than fear, which can trigger violent behavior. Individuals with ASPD have a tendency to employ defense

A Synopsis of Accounting for Business Combinations Essay Example For Students

A Synopsis of Accounting for Business Combinations Essay A SYNOPSIS OF ACCOUNTING FOR BUSINESS COMBINATIONS, INTANGIBLES AND GOODWILL IMPAIRMENT INTRODUCTION During the 1980s and 1990s a great number of business mergers and acquisitions took place. The generally accepted accounting principles to record the initial transaction and to account for the acquired assets during their estimated useful lives this were well established. Over time however, users of financial statements began to question whether those principles and practices accurately reflected the market realities regarding the assets, their useful lives and their contribution to a companys value. In addition, intangible assets have become increasingly more important as an economic resource. It was apparent that users of financial statements did not accept that goodwill amortization expense provided useful information. They realized that treating goodwill as a wasting asset whose value deteriorates predictably over a fixed period of time ignored the economic realities. Goodwill, in fact, can be replenished and increased in value; alternatively, the value of goodwill can decrease precipitously in a short period of time. During the 1970’s the FASB had an active project on its agenda to reexamine the accounting for business combinations and acquired intangible assets. However, action on the project was deferred until, in 1981, the Board removed the project from its agenda entirely, to focus on higher priority projects. In 1986 the Financial Accounting Standards Board (FASB) included the project on business combinations on its agenda. The purpose was to â€Å"improve the transparency of accounting and reporting of business combinations, including the accounting for goodwill and other intangible assets. The FASB’s study confirmed that users of financial statements placed greater emphasis on the goodwill asset reported on the balance sheet, rather than an allocation of goodwill amortization expense reported on the income statement. This project resulted in FASB 141 – Business Combinations, and FASB 142 Goodwill and Other Intangible Assets. This emphasis on asset valuation rather th an expense recognition reflected the FASB’s evolving emphasis on fair value measurement of assets and liabilities. The FASB achieved their two stated goals, that: All business combinations be accounted for in the same manner †¢ Goodwill and intangible assets are accounted for in a manner that reflects economic reality. Another reason the Board undertook the project is because â€Å"many perceived the differences in the pooling-of-interests method and purchase method to have affected competition in markets for mergers and acquisitions. Entities that could not meet all of the conditions for applying the pooling method believed that they faced an unlevel playing field in competing for targets with entities that could apply that method. This â€Å"unlevel playing field† was perceived to extend internationally, as well. â€Å"Cross-border differences in accounting standards for business combinations and the rapidly accelerating movement of capital flows globally heig htened the need for accounting standards to be comparable internationally. † Thus the Canadian equivalent of FASB conducted a similar project concurrently with FASB. The FASB’s project culminated in two new pronouncements, SFAS 141, Business Combinations, and SFAS 142, Goodwill and Other Intangible Assets. FAS 141 – Business Combinations FAS 141 supersedes APB Opinion 16, Business Combinations. Under APB 16, business combinations were accounted for using either the pooling-of-interests method or the purchase method. The pooling-of-interests method was required when twelve specified criteria were met; otherwise the purchase method was required. However, the twelve criteria did not distinguish transactions that were economically dissimilar and thus similar business combinations were accounted for using different methods, and producing dramatically different results. As a result, users of financial statements could not compare the financial results of entities where different combination methods had been used; users of financial statements indicated a need for better information regarding intangible assets; and company management felt that differences in combination accounting methods impacted competition in markets for mergers and acquisitions. SFAS 141 is based on the proposition that all business combinations are essentially acquisitions, and thus all business combinations should be accounted for in a consistent manner with other asset acquisitions. FAS 141 begins with the declaration that the â€Å"accounting for a business combination follows the concepts normally applicable to the initial recognition and measurement of assets acquired, liabilities assumed or incurred†¦as well as to the subsequent accounting for those items. † A â€Å"business combination occurs when an entity acquires net assets that constitute a business or acquires equity interest of one or more other entities and obtains control over that entity or entities. † In a combination effected through an exchange of cash or other assets it is easy to identify the acquiring entity and the acquired entity. In a combination effected through an exchange of equity interests, the entity issuing the equity interest is generally the acquiring entity. However, in some business combinations, known as reverse acquisitions, it is the acquired entity that issues the equity interests. (Paragraphs 15-19 offer guidance in this complex area. ) Generally, in exchange transactions, the fair values of the assets acquired and the consideration surrendered are considered to be equal, and no gain or loss is recognized. The total cost of the exchange transaction is then allocated to the individual assets acquired and liabilities assumed based on their relative fair values. â€Å"Fair value† is defined as â€Å"the amount at which an asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale. † The excess of the cost of the acquired assets over the fair value amounts assigned to the tangible assets, the financial assets and identifiable intangible assets is evidence of an unidentified intangible asset or assets, or goodwill. In determining the cost allocation, the Statement offers guidance for many items, including: ? Receivables at present values, less allowances for uncollectibility and collection costs ? Finished goods inventory and merchandise at estimated selling prices less costs of disposal and reasonable profit allowance ? Work in process inventory at estimated selling prices of finished goods less cost to complete, cost of disposal and reasonable profit ? Raw materials inventory at current replacement costs ? Intangible assets that meet certain criteria are valued at estimated fair value ? Liabilities and accruals at present value of amounts to be paid ? Other liabilities and commitments – such as unfavorable leases, contracts ad commitments – at present values of amounts to be paid. â€Å"An acquiring entity shall not recognize the goodwill previously recorded by an acquired entity, nor shall it recognize the deferred income taxes recorded by an acquired entity before its acquisition. A deferred tax liability or asset shall be recognized for differences between the assigned values and the tax bases of the recognized assets acquired and liabilities ssumed in accordance with FASB 109. † SFAS 141 also changes how intangible assets are recognized. APB Opinion 16 required separate recognition of intangible assets that could be identified and named. SFAS 141 requires that acquired intangible assets apart from goodwill be recognized if: 1. the intangible arises from contractual or other legal rights, such as patents and trademarks OR 2. the intangible ca n be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged individually, or in combination with a related contract, asset or liability. Examples of intangible assets that are contractual or separable include: †¢ Contractual – o Customer contracts o Order backlog o Operating leases o License agreements o Royalty agreements o Employment contracts o Trademarks †¢ Noncontractual but separable – o Customer/subscriber lists o Unpatented technology Any intangible asset that does not meet the separate recognition test (such as a trained and assembled workforce) is classified as goodwill. The FAS offers five categories of intangible asset: ? Marketing-related – those assets that are primarily used in the marketing or promotion of products and services. Trade marks, trade names o Trade dress (package design) o Internet domain names o Non-compete agreements ? Customer-related o Customer lists o Order backlog o Customer contracts and relationships ? Artistic-related – these meet the criteria for recognition apart from goodwill if they arise from contractual rights or legal rights such as tho se provided by a copyright. o Books, plays and other literary works o Musical works o Pictures and photographs o Video material ? Contract-based o Licensing, royalty agreements o Advertising, construction, service or supply contracts o Lease agreements Use rights such as drilling, water, air, mineral, timber cutting and route authorities o Broadcast rights ? Technology-based – relate to innovations or technological advances o Patented technology o Unpatented technology o Computer software o Databases o Trade secrets, formulas, recipes If it should turn out that the fair value of acquired assets exceeds the cost of the acquisition, the acquirer will first reassess whether all acquired assets and assumed liabilities have been identified and recognized, and will re-value the assets and liabilities. If there is still an excess of fair value of acquired assets over their cost, the excess will be allocated as a pro rata reduction of the amounts otherwise assigned to the acquired assets, except for: ? Financial assets (cash, evidence of ownership in an entity, or a contract that conveys a contractual right to receive cash) ? Assets to be disposed of by sale ? Deferred tax assets ? Prepaid assets relating to pension or other postretirement benefit plans ? Any other current assets. Online Shopping At The Mall EssayThe allocation is done only for purposes of testing the impairment of goodwill – no write-up or write-down of a recognized asset or liability is to occur. Nor should a previously unrecognized intangible asset be recognized as a result of step two impairment testing. Standard of Value SFAS 142 requires the valuation of the reporting unit using â€Å"fair value† as the standard of value. This is defined in the standard as: â€Å"The amount at which an asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing arties, that is, other than in a forced or liquidation sale. † This definition, and the language in the Standard, indicates that the standard of value allows for known parties to the transaction, and that the value of synergies can be taken into account. â€Å"Substantial value may arise from the ability to take advantage of synergies and other benefits that flow from con trol over another entity. † In fact, the Standard goes on to say, a â€Å"control premium may cause the fair value of a reporting unit to exceed its market capitalization. † This is no small matter when distinguished with a â€Å"fair market value† standard of value, which would disregard the value of potential or actual synergies. Level of Value As described above, the language of SFAS 142 implies that â€Å"fair value† is a controlling interest level of value and that, therefore, a discount for lack of control would not be proper. Further, however, a synergistic control value seems to be appropriate, allowing for the recognition of internal synergy enhancements in value not available to a financial buyer. Calculation of Value If quoted market prices are not available, the estimate of fair value will be based on the best information available. â€Å"A present value technique is often the best available technique with which to estimate the fair value of a group of net assets. † The estimates of cash flow should be based on â€Å"reasonable and supportable† assumptions. If a range of possible outcomes is considered, the guidance in Concepts Statement 7 should be followed. Financial Statement Presentation and Disclosure The following should be disclosed in the financial statements: Presentation: At a minimum, all intangible assets shall be aggregated and presented as a separate line item. However, the intangible assets can be grouped by class of asset. ? The aggregate amount of goodwill is to be shown separately ? Impairment losses of goodwill are shown as a separate item before income from continuing operations. ? Amortization expense and impairment losses for intangible assets other than goodw ill are shown as charges against income from continuing operations. Disclosure: ? For intangibles subject to amortization – o Total amount assigned to any major intangible asset class o Amount of any significant residual value Weighted average amortization period, in total and by major class o Gross carrying amount and accumulated amortization in total and by major class o Aggregate amortization expense for the period o Estimated aggregate amortization expense for each of the five succeeding fiscal years ? For intangibles not subject to amortization o The amount assigned in total and by major intangible asset class. o Total carrying amount and for each major class ? The changes in carrying amount of goodwill during the year including: o Aggregate amount of goodwill acquired Aggregate amount of impairment losses recognized o Amount of goodwill included in the gain/loss on disposal of a reporting unit ? For each impairment loss recognized related to an intangible asset other th an goodwill: o Description of the impaired asset and the facts and circumstances leading to its impairment o Amount of impairment loss and the method for determining its fair value o The caption in the income statement where the loss is aggregated ? For each goodwill impairment loss: o Description of the facts and circumstances leading to its mpairment o Amount of impairment loss and the method of determining the fair value of the associated reporting unit Previously Recognized Intangible Assets The useful lives of intangible assets acquired prior the effective date of the Statement will be reassessed prior to the end of the first interim period of the fiscal year in which SFAS 142 is first applied. Likewise, previously recognized intangible assets with indefinite useful lives shall be tested for impairment in the same time frame, and any resulting impairment loss will be recognized as the effect of a change in accounting principle. RUSSELL T. GLAZER, CPA, MBA CERTIFIED BUSINESS APPRAISER Horowitz, Waldman, Berretta Maldow, LLP 1000 Woodbury Road Woodbury, New York, 11797 (516) 364-4567 [emailprotected] com CERTIFIED BUSINESS APPRAISER, certified by the Institute of Business Appraisers. 1995 to the present – Performing appraisals of interests in privately held companies for buy/sell transactions, mergers and acquisitions, marital dissolution, gift and estate tax purposes and litigation support. Experienced also in conducting forensic accounting examinations for marital dissolution and litigation support. This experience covers a broad range of industries, including manufacturing, wholesale, retail, service and construction. 1979 to the present – As a Certified Public Accountant, Mr. Glazer has over twenty years of experience as a business advisor and analyst, providing services in the areas of auditing, financial statement preparation and analysis, forecasts and projections, budgeting, cost accounting and product pricing. Industry experience includes manufacturing, construction, wholesale, service, not-for-profit and retail. PUBLICATIONS Assessing the Effect of Taxes on the Valuation of S Corporations,† Business Valuation Review, June, 2002. â€Å"A Study of the Discounts Inherent in the P/NAV Multiples of Real Estate Limited Partnerships,† Business Appraisal Practice, Winter 2000-2001, pages 22-28. â€Å"Partnership Re-Sale Discounts Narrow Due To Liquidations,† Business Valuation Update, October 2000. â€Å"IRS Releases Recommendations on Valuation Polic ies,† Business Valuation Update, April 2000, page 1. (Part of the curriculum of Current Update in Business Valuations, a one day seminar offered in 2000 by the National Association of Certified Valuation Analysts. â€Å"Conducting Valuations with Guiding Fundamental Principles,† article review, Business Valuation Update, December 1999, page 7. â€Å"Valuing FLPs For Estate and Gift Planning,† Long Island Business News, October 22, 1999. â€Å"Nondistributing Partnerships Show 46% Discount from NAV,† study abstract, Business Valuation Update, August 1999, page 5. SPEAKING/LECTURES Using Valuation Discounts to Benefit Your Clients, a presentation for the Taxation Law Committee of the Suffolk County Bar Association. Business Valuation, an eight hour course prepared for the Foundation for Accounting Education, the Continuing Professional Education arm of the New York State Society of Certified Public Accountants. â€Å"The Basics of Business Valuation,† presented to various organizations. â€Å"Statements on Standards for Accounting and Review Services – Old and New,† CPE credit-approved course developed for C. W. Post College’s Tax Accounting Institute. Adjunct Professor of Accounting, Suffolk County Community College. Courses taught include: ? Cost Accounting ? Managerial Accounting Practical Accounting ? Computers and Accounting ? Business Mathematics Variety of subjects for NYSSCPA-Suffolk â€Å"Accounting and Tax Issues for the Building Industry,† presentation for the Long Island Builders Institute, April, 1998 â€Å"Business Planning for Entrepreneurs,† presentation for the U. S. Small Business Administration, January 1999. TECHNICAL TRAINING Insti tute of Business Appraisers ? Valuation of the Closely Held Business – Advanced Theory and Applications ? Report Writing and Analysis ? Discount and Capitalization Rates: Practical and Defensible Derivation ? Advanced Steps to Take Appraisals from Ordinary to Outstanding ? Statistics in Business Valuation and Litigation Support American Society of Appraisers ? Current Topics in Business Valuations, 10th Annual Conference ? Principles and Ethics Exam ? Preparing a Defensible Business Valuation Work Product Efficiently ? The Potential Effects of Complex Litigation on Shareholder Value ? Keeping Up With The Internet ? Taking The Deal to Market: Identifying Quantifying Risks to Value ? How To Evaluate An Executive Compensation Plan Economic Outlook: Inflation, Interest Rates and Equity Returns ? Resolving Disputes With The IRS ? The Board’s Approach to Appraisal Issues and Shareholder Value ? Profits and Market Multiples – Some Complications American Institute of Certified Public Accountants ? What’s New and Important in Business Valuation National Association of Certified Valuation Analysts ? Capitalization and Discount Rates ? Tax Angles in Valuations Under IRC Chapter 14 ? Research: Economic, Industry, Legal and Internet ? Valuing Family Limited Partnerships ? Valuing Service Organizations The Valuation of Law Firms Under the pooling-of-interests method, the carrying amount of assets and liabilities recognized in the statements of financial position of each combining entity are carried forward to the statements of the combined entity. No other assets or liabilities are recognized as a result of the combination, and thus the excess of the purchase price over the book value of the net assets acquired is not recognized. A business is defined by EITF 98-3 as â€Å"a self-sustaining integrated set of activities †¦conducted and managed for the purpose of providing a return to investors. †

Thursday, April 23, 2020

The Veldt by Ray Bradbury About a Family Essay Example

The Veldt by Ray Bradbury: About a Family Paper The Veldt is a story written by Ray Bradbury. Its a story about a family in their Happy-Life Home in the future. More importantly, it reveals the impact of future technology on the children of that time. To examine this we analyze the childrens attitude toward their parents, their emotions to the nursery, and the impact it has on the childrens daily lives. First, to examine this impact we analyze the childrens attitude toward their parents. I dont think youd better consider it any more, Father. Peter said to Georges threat to shut down the house. This quote is a perfect example of the childs lack of respect for his parents. The technology has corrupted Pewters reverence for anyone but his precious nursery. Another example is the quote l wish you were dead! Though many children have said that before, I doubt any meant it as much as Peter did. The childrens attitude towards their parents is very cavalier and cold. They were spoiled and expect everything they want from their parents. We will write a custom essay sample on The Veldt by Ray Bradbury: About a Family specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Veldt by Ray Bradbury: About a Family specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Veldt by Ray Bradbury: About a Family specifically for you FOR ONLY $16.38 $13.9/page Hire Writer They become so stubborn that they changed the whole dynamic of the parent child relationship. The emotions to the nursery really show the Impact of technology. Dont let them do It, Peter wailed when George was going to shut down the nursery for good. This quote suggests that the children have substituted the nursery for their parents. Peter Is so wrapped up and consumed by his technology that he loses sense of reality. He really thought he was talking too person. l wouldnt want the nursery locked up. Ever, Peter said very coldly. By adding coldly to the end of the sentence, the author really emphasized how Important the nursery was to Peter. As said by David Mclean, The room Is their mother and father, far more Important In their lives then their real parents. The statement couldnt be any truer. The nursery Is a very Important part of their life, too Important. To fully understand the Impact of technology of the children of this time Is to analyze the dally life of the children. Would I have to brush my own teeth and comb my hair and give myself a bath? Technology has made these children Incredibly lazy. How much effort does It really take to brush your teeth or comb your hair? Another example Is when Peter asked, Would I have to tie my own shoes Instead of letting the shoe tier do It? Today, tying our shoes Is a dally process that we dont even think about. To think that these kids are so lazy that they dont want to tie their own shoes Is Just absurd. In conclusion, technology has made the childrens lives easier but as a result, left them with coolness and laziness. Parents. Dont think youd better consider it any more, Father. Peter said to The emotions to the nursery really show the impact of technology. Dont let them do it, Peter wailed when George was going to shut down the nursery for good. This Peter is so wrapped up and consumed by his technology that he loses sense of the author really emphasized how important the nursery was to Peter. As said by David Mclean, The room is their mother and father, far more important in their lives then their real parents. The statement couldnt be any truer. The nursery is a ere important part of their life, too important. To fully understand the impact of technology of the children of this time is to analyze the daily life of the children. Would I have to brush my own teeth and comb my hair and give myself a bath? Technology has made these children incredibly lazy. How much effort does it really take to brush your teeth or comb your hair? Another example is when Peter asked, Would I have to tie my own shoes instead of letting the shoe tier do it? Today, tying our shoes is a daily process that we dont own shoes is Just absurd.

Tuesday, March 17, 2020

How to Cite a Newspaper Article in Vancouver Referencing

How to Cite a Newspaper Article in Vancouver Referencing How to Cite a Newspaper Article in Vancouver Referencing Even in an era of fake news, you can’t get away with fake referencing. Thus, if you need to cite a newspaper article in your work, make sure you know how to do it properly. In this post, for example, we’re looking at how to cite a newspaper article in Vancouver referencing. How to Cite a Newspaper Article in the Main Text When citing a newspaper article in Vancouver referencing, the basic citation format is the same as for any other source. This means using numbers in brackets to indicate a citation, typically after final punctuation: The Shonky Awards highlight problematic products. (1) These bracketed numbers point to an entry in the reference list at the end of the document, with sources numbered in the order they are first cited. Above, for example, we’d be citing the first entry in the reference list (which would also be the first source cited in the document). The main variations on this format are as follows: You can cite sources mid-sentence when an author is named in the text. You should include page numbers when quoting a source directly. We can see both variations in the following passage: A report by Clun (1) on the Shonky Awards sheds light on current consumer culture. These awards publicize brands, products and companies that are â€Å"taking advantage of Australian consumers† (1: p. 84). Here, we give the first citation immediately after the author’s surname. And in the second citation, we show that we’ve quoted page 84 of the newspaper. Newspaper Articles in the Reference List The general format for a print newspaper article in your reference list is: (Citation Number) Author Surname and Initial(s). Title of article. Title of Newspaper: Section. Year Month Day: Page number(s). Typically, you would also abbreviate the month here (e.g., â€Å"October† would become â€Å"Oct†). In practice, then, a reference might look like this: (1) Clun R. Choice awards Shonky to Commonwealth Bank’s Dollarmite program. Sydney Morning Herald: Business. 2018 Oct 4: 84-85. The format is mostly the same for an online article, but you should include: A date of citation (i.e., when you last accessed the article) followed by the words â€Å"cited in† in square brackets after the date of publication. A URL for the article instead of page numbers. This should be placed after a full stop and the words â€Å"Available from.† We would therefore list an online version of the article above like this: (1) Clun R. Choice awards Shonky to Commonwealth Bank’s Dollarmite program. Sydney Morning Herald: Business. 2018 Oct 4 [cited 2018 Nov 25]. Available from: https://www.smh.com.au/business/consumer-affairs/choice-awards-shonky-to-commonweath-bank-s-dollarmite-program-20181004-p507nv.html Vancouver Variations You can use the format above to cite a newspaper article. However, there are many versions of Vancouver referencing. You should therefore check your university’s style guide (if available) for their preferred reference format. If you do not have a style guide, simply apply a clear and consistent referencing style throughout your document.

Saturday, February 29, 2020

Abundance of drama Essay Example for Free

Abundance of drama Essay Arthur Miller (560) , The Crucible (395) , John Proctor (276) , Mary Warren (139) , Tituba (113) company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints ? She and the other girls give the names of innocent people who had nothing to do with witchcraft leaving the act with a dramatic hysterical close as all the girls try to cleanse themselves of the confrontation with Beelzebub hinting at the future prospects of the play. The act steadily builds up to when Tituba is accused at the end of the act of witchcraft. Each ingredient of the, story, which we know is hearsay, is added until it comes together and there is sufficient evidence for her to be accused by Hale. The story, which has been building, takes a turn and instead of the inquisitive nature of which it started, it becomes more action orientated and becomes a name and shame game where people are incorrectly blamed and gives a dramatic effect to the audience. This final dramatic scene of the act is placed there to end the act with a mini peak of the story and to keep the audience interested and wanting more. Act two begins with a long conversation between Proctor and his wife. They talk about the every day things but the stage directions and language Miller uses, like the scene with Proctor and Abigail, strongly projects the dramatic effect on the audience and emotions of the relationship. Proctor is not at ease with his wife, the atmosphere appears tense and uncomfortable. He attempts to make conversation, â€Å"are you well today? † which is not the sort of thing a husband would say to his wife. He tries to make her happy by complimenting her: â€Å"it’s well seasoned† and grinning. It is obvious that the atmosphere could be cut with a knife â€Å"as gently as he can† depicts that he is carefully choosing his words and trying to be a good husband but desperately trying not to bring up the affair. But it is not in vain as Goody Proctor reacts warmly to him, â€Å"blushing with pleasure†; giving an inkling that she still loves him. Though the feeling is that of betrayal and guilt there is a warm, gentle fragment of loyalty and love emancipated out of their conversation, which proves they still both feel love towards one another. Mary Warren comes in to the house-hold to discuss the events which took place in Salem earlier on and that, â€Å"Aye a proper court they have now. They’ve sent four judges out of Boston,† and that â€Å"39† women have been accused of witchcraft. She then proceeds to talk about the accused and that Mrs Proctor has been accused. This shocks them and that Rebecca nurse has also been accused, as she is a well-respected person in the Salem community and adds to the drama. Both of the women have enemies who wish to destroy them (Abigail and Mrs Putnam) and two rival factions are now clearly taking form, Goody Proctor is arrested. The home scene between Proctor and his wife is placed before she is arrested to dramatically show how innocent and plain Goody Proctor was and the contrast of her seeing John in the wrong by her being arrested, this dramatically portraits injustice. Proctor’s actions towards the arrest of his wife are dramatic as he runs out adding to the action and pace of the scene, â€Å"I will not have her chained! † The fact he will not have her chained when they are authorised to do so indicates conflict and gives drama, the use of an apostrophe shows his anger again adds gives a dramatic effect to the audiences Towards the end of the act pressure is placed on a character this time it is Mary who is being pressurised by the now fiery Proctor due his wife’s imprisonment. Proctor tries to force Mary to tell the court about the â€Å"poppet† which Mrs Proctor was arrested for, â€Å"You will tell the court how the poppet come here. † Mary claims she â€Å"cannot†, which she repeats and she begins to cry. Proctor’s language creates his mentality with the omnipotence of his language and the harsh anger which has built up inside to terrify Mary to get her to divulge her information to the court, â€Å"Aye naked! And the wind will, gods icy wind will blow! † His use of the word icy creates the chilling ominous threat to all the people who are dishonest and shows that he himself would not do it or he would be severely hypocritical. This, from what he said, is the first indication of his stern and ethical character and that Mary’s character is frail and easily manipulated both by Abigail and Proctor. Not only does the dramatic structure give the end of the act a dramatic finish but also the end of the act uses language to get across the seriousness and religious terror being brewed in Salem. Act three is set in the courtroom, the cases are being investigated and the questions and debating ensues. Mary now forced by Proctor to support Goody Proctor tells the court that she lied the day before. However she shows her weakness when she herself is blamed by Abigail, and cracks when Abigail condemns her by pretending that there is a spirit conjured by Mary, â€Å"Let me go Mr Proctor, I cannot, I cannot†. This leads to Proctor to loose his cool and condemn Abigail for doing all of this to spite him and to rid the world of his wife. He now has to admit to committing the sin of adultery: â€Å"I have known her sir! † This leads us to the turning point in the play. Proctor reveals to the court that his wife never tells a lie and that she would tell the court about his affair. By stating the truth it would obviously mean that she was telling the truth about the witchcraft and proving her innocence but would she be able to disgrace Proctors, name, which means so much to the people of the time period that the play was set. Miller’s dramatic structure brings the play to a mini climax if not the most important one by great structuring of the play; the play reaches a cross-roads. If Goody Proctor tells the truth it undermines everything that Abigail has said and shows her as a liar and everyone wrongly accused is released and brings about the end of court. But if she lies it means that all the people who have kept their morality and not lied will be charged. It defines the future of the factions and the play, having been built up throughout the opening acts. This is well dramatically structured to create complete unpredictability and a sense of curiosity as to how it will end. She is brought in and interrogated. Goody Proctor’s body language portraits the tension: â€Å"liking her lips to stall for time† now created in the court, as they all know this is the defining moment. She thinks about what she should say and â€Å"glances at Proctor† looks for help. In, agony, she answers the questions. Hard thought and constant silent pauses build the pressure within the room, â€Å"Is your husband a lecher? † Danforth the judge asks her. â€Å"No. † The pressure is lifted and the stomach churning feeling of the characters and audience takes over, this is summed up by the comment, â€Å"oh god! † when Goody Proctor realises what she’s done. But by lying, going against everything she stands for. She obviously forgives Proctor as she took one for him when he had committed adultery this shows the romantic drama that she loves him so much she would give up her morals for his name. Abigail then starts off again pretending to draw attention on to herself, that Mary is conjuring spirits and uses her power to create mass hysteria. Miller liberally uses exclamation marks to emphasise the shouting and adding to the general madness of the courtroom. Abigail’s actions are dramatised and create a lot of fear, â€Å"Abigail pointing with fear† and which is added to by having all the girls at once shouting. It gives a fearful representation that the girls are possessed by some sought of satanic spirit. Mary shifts the blame onto Proctor who is then accused by the court. This is dramatically used as the story declines after the climax in act three and the story needs to be built up quickly to reach the final climax. In Act four this is done by the hysteria and the fact that Proctor is now being blamed by Abigail and ironically the reason the trouble started was because she wanted him, now she is getting rid of him and achieving nothing. In Act four Proctor has an emotional talk with his wife as she tries to persuade him to confess and be released. Miller goes to work on giving the audience’s heart strings a pull using again language and stage actions to show the emotions of love and despair and create a great sense of drama using dramatic devices. Goody Proctor has forgiven him and believes; whatever, he does â€Å"it is good man that does it†, and thinks she drove him to have an affair. She states that, â€Å"John, I counted myself so plain, so poorly made no honest love could come to me! Suspicion kissed you when I did†. She thinks that there was nothing to love about her and before it was not her who kissed him but personified. This also implies that now when they talk and hold each other it is pure love for the first time in their relationship bringing a sense of romanticism to the ordeal that they’ve been through. Miller’s dramatically structure places the conversation before the final and ultimate climax to act as the calm before the storm and to increase the pressure on John and ultimately be decisive to the final sequence of events. Proctor is to be hung but because he was persuaded he confesses but all the official figures want his confession in writing. By doing this he is giving up his, name. He realises that he will die before he will give up his name and rips up his â€Å"life† which he had signed. This then brings us to the most powerful and dramatic action within the whole play in my opinion as, â€Å"His breast heaving, his eyes staring, Proctor tears up the paper and crumples it, and he is weeping in fury, but still erect. † This shows that he will not sign away his, name, showing his courage. He has thrown away his life but still stands â€Å"erect†, they’ve pushed him all the way physically and mentally but he has not fallen keeping his dignity, ethics and pride, which we know mean so much to him as does his life which is why it is so dramatic. Miller has created a twist luring the audience in with Goody Proctors persuasion, hooking them in with signing the confession but masking the fact he was to â€Å"rip up his life,† and die for what he believes and becoming a type of martyr or tragic hero. Miller’s, The Crucible, is structured to gain dramatic effect. Each act takes on the same structure and has very similar properties. The first two scenes to begin with build up information about different events, which take place off stage. All acts build up to a climax, giving away hints about the next act and each act ends with pressure being placed on a certain character. Act one it is Tituba; act two it is Mary; act three Mary and Mrs Proctor and act four John Proctor. â€Å"The Crucible† is a fitting name for the play as a crucible is a melting pot, which eventually displaces the pure from the waste. Which also happens in the play each act is a small melting pot as in act one, the different things are added by way of the story being built up and then heated. The heat in act one is Hale and overall the whole play is a melting pot. The story built up, the heat added by the way of the court and the pure displaced from the waste. The pure, being the characters that wouldn’t pass on the blame because they were too strong and would not give up their morals. The irony is that the people who deserved to be killed i. e. Abigail and Paris compared to the remorseful Proctor and the innocent Rebecca nurse. Miller created a dramatic play by incorporating dramatic language, stage directions and the play is structured in such a way that it gives the audience an abundance of drama. Abundance of drama. (2017, Oct 17).

Thursday, February 13, 2020

The nurse as a professional (mental health) Essay - 1

The nurse as a professional (mental health) - Essay Example Mental health nursing is a profession that focuses on providing treatment, caring, and strong support to patients who are experiencing severe mental, emotional, and psychological problems. In relation to mental health nursing, this report will focus on discussing the role and responsibilities of mental health nurses who are taking care of a mentally ill patient who could no longer decide for his own preferred care and treatment. In line with this, important factors that could guide the mental health nurses improve the quality of caring they deliver to their patients will be identified and tackled in relation to nursing ethics. Based on the gathered information, a list of recommendations together with the rationale behind each of the recommended solutions will be provided at the end of this report. Role and Responsibilities of Mental Health Nurses In general, the role and responsibilities of mental health nurses is very broad. ... gic ways on how a mental health nurse could deliver an effective patient care treatment will be tackled based on the nurse’s role as a therapist and counsellor, educator, assessor, reflector, manager, supervisor, researcher, and a clinician. Therapist and Counsellor Even though a mentally ill patient could no longer decide for his own preferred care and treatment, mental health nurses should always have in mind that the patient at this point can be very sensitive and emotional. Although the patient is not capable of communicating his preferred care and treatment, mental health nurses should still treat the patient with respect. To prevent the patient from experiencing high levels of anxiety and depression, mental health nurses should act as therapist and counsellor in order to give them a â€Å"sense of hope† and a reason to live (O'Neill, Moore, & Ryan, 2008). At this point, the patient may be limited in expressing his thoughts and feelings verbally but it is still pos sible for the patient to hear what the nurse is trying to communicate to them. Therefore, taking time to communicate with the patients could make the nurse develop a long-term nurse-patient relationship. In general, having a competitive social skills is required to enable mental health nurses established a good working relationship with patient. To establish a therapeutic relationship with the patients, mental health nurses should first establish and develop trust with the patients (Forster, 2001, pp. 65 – 66). Right after establishing the patient’s trust, mental health nurses should provide client-centered counselling each time this kind of caring intervention is necessary (Foster, 2001, p. 72). Since mental health nurses should provide holistic caring to the patients who are mentally ill, nurses

Saturday, February 1, 2020

Superman, Thor and Batman Essay Example | Topics and Well Written Essays - 2000 words

Superman, Thor and Batman - Essay Example Studying these characters, how they were created and even the period when they were made, one can discover the reason behind their creation and possibly have a better understanding of the culture during that time. In America where one can find the movie capital of the world, superhero fans have tried to interpret what these characters, specifically Superman, Batman and Thor may want to stand for in relation to their homeland. Superman is one, if not, the most famous superhero of all time. The character’s popularity reaches outside the United States. At costume parties or children’s birthdays, the Superman theme is always a favorite. There is something in the man’s personality and overall appearance that has made people, especially Americans, a fondness. It is no wonder then that Superman who fights for â€Å"Truth, Justice and the American Way† has been believed to symbolize America more than any other super figure. The Superman everyone today is familiar with was supposedly influenced by not only one but several figures in the lives of then-teenage creators Jerry Siegel and Joe Shuster. A storyteller and an artist, respectively, Jerry and Joe, initially created an image in the likeness of philosopher Nietzsche’s Superman. ... Hugo Danner, a fictional character with superpowers in a book the boys were fond of, was said to have given inspiration to Superman’s strengths. There was also the likeness to the biblical figure Moses. The deliverer of the Jewish people (Siegel and Shuster were of Jewish origin) was also left by his parents to save him, adopted by others and lived a double life. Some people say that mild-mannered Kent and the indestructible Superman were a representation of the Jewish people’s meekness and their hope of saving their families from the Nazis. Everyone knows the story of Superman. An alien sent to Earth by his parents, the boy is adopted by the Kents, a middle-class couple who lives in the countryside. The adoptive parents raise him without encouraging the use of his supernatural powers. As an adult, he is depicted as a humble, unassuming and shy newspaper reporter. He wears black, unfashionable, corrective glasses and walks with his shoulders slouched and his hair parted to the side. This is Clark Kent, Superman in his â€Å"human† form. At the sound of trouble, Clark changes into a charming, physically impressive and powerful man who helps anyone in distress. Although he appears to be invincible, he is weakened by kryptonite, a kind of stone that comes from, ironically, Superman’s own home planet, Krypton. Superman can be viewed as an epitome of America’s dominant figure in the world. Similar to Superman, the country is the current super power. It uses its resources and strength to protect its own and the other countries, big or small, who ask for help. It does not condone evil doings. The world was witness to America’s strength when it dominated in wars against Japan, Korea, Spain, Great Britain and Iraq. Like how people in Metropolis look up to

Friday, January 24, 2020

Humorous Wedding Roast for Groom Who Plays Football and Likes to Drink :: Wedding Toasts Roasts Speeches

Humorous Wedding Speech for a Groom Who Plays Football and Likes to Drink On behalf of the bridesmaids, I’d like to thank you, Victor, for those kind words. It was a pleasure keeping you company at the altar this morning and I’m always pleased to see more of the competition getting married off – especially with all these lovely bridesmaids around. When I started thinking about doing this speech, I found it curious that all the wedding speeches I've heard, without exception, blatantly and disgracefully set out to demolish the character of the groom. Well frankly, Victor’s worthy of better treatment that - and there’s no better way to point people in the right direction to view Victor’s worth than via his passions. And in recent weeks, Victor’s single passion has been to provide Robin the wedding she’s always dreamed of – and he’s spared no expense. I mean, just look at this venue. I can well understand why they decided this was the place to get married – packed full of history and romance. In fact, right in the corner of the room there’s an old underground escape passage that takes you right out of the building - its true! It’s the corner Robin was repeatedly glancing at during the ceremony. At school, I remember, Victor had two passions: music and soccer (football). He dreamed of playing the guitar like Jimi Hendrix and playing soccer like David Beckham. Unfortunately, he ended up playing the guitar like Beckham and playing soccer like Jimi Hendrix – a very stoned Jimmy Hendrix on crutches. Eventually, he did improve and it’s been a lasting passion ever since. He actually became quite a good player and when I joined his football club I was fortunate enough to play along side him at centre back, where he taught me everything I needed to know about how to avoid tackling, heading and scoring goals. But being new to the team I couldn’t understand why, after each game in the changing room showers, Victor always wore a Gimp mask. And as everyone here who went on his stag (bachelor’s party) will testify, that’s another passion that still lurks deep. After leaving school, Victor appeared to develop a passion for horticulture. To quote his mother, ‘Victor’s collection of moldy plates was very impressive, he had a regular penicillin factory under that bed of his.’ He also developed a passion for driving - especially driving fast cars. Humorous Wedding Roast for Groom Who Plays Football and Likes to Drink :: Wedding Toasts Roasts Speeches Humorous Wedding Speech for a Groom Who Plays Football and Likes to Drink On behalf of the bridesmaids, I’d like to thank you, Victor, for those kind words. It was a pleasure keeping you company at the altar this morning and I’m always pleased to see more of the competition getting married off – especially with all these lovely bridesmaids around. When I started thinking about doing this speech, I found it curious that all the wedding speeches I've heard, without exception, blatantly and disgracefully set out to demolish the character of the groom. Well frankly, Victor’s worthy of better treatment that - and there’s no better way to point people in the right direction to view Victor’s worth than via his passions. And in recent weeks, Victor’s single passion has been to provide Robin the wedding she’s always dreamed of – and he’s spared no expense. I mean, just look at this venue. I can well understand why they decided this was the place to get married – packed full of history and romance. In fact, right in the corner of the room there’s an old underground escape passage that takes you right out of the building - its true! It’s the corner Robin was repeatedly glancing at during the ceremony. At school, I remember, Victor had two passions: music and soccer (football). He dreamed of playing the guitar like Jimi Hendrix and playing soccer like David Beckham. Unfortunately, he ended up playing the guitar like Beckham and playing soccer like Jimi Hendrix – a very stoned Jimmy Hendrix on crutches. Eventually, he did improve and it’s been a lasting passion ever since. He actually became quite a good player and when I joined his football club I was fortunate enough to play along side him at centre back, where he taught me everything I needed to know about how to avoid tackling, heading and scoring goals. But being new to the team I couldn’t understand why, after each game in the changing room showers, Victor always wore a Gimp mask. And as everyone here who went on his stag (bachelor’s party) will testify, that’s another passion that still lurks deep. After leaving school, Victor appeared to develop a passion for horticulture. To quote his mother, ‘Victor’s collection of moldy plates was very impressive, he had a regular penicillin factory under that bed of his.’ He also developed a passion for driving - especially driving fast cars.

Thursday, January 16, 2020

To what extent was the vietnam war part of the cold war

To what extent was the Vietnam War part of the Cold War? The Vietnam war was a cold war-era mllltary conflict In southeast Asia. conflict officially began on November 1st In 1955 and ended on April 30th 1975 with the fall of Saigon. With that it lasted nearly 20 years, which makes it one of the longest military conflicts ever In human history. The war was fought between the communistic North Vietnamese and the Anti-communlsuc south. The north was supported by various nations, including the Soviet union, China, Cuba, Bulgaria and any others.The south, which was supposedly the by far weaker army, was also supported by a number of countries, the US, South Korea, Australia, Spain and Thailand are only a few of the numerous supporters ot the South. The main problem in the war for the Anti-Communist forces was the Vietcong. which was a lightly armed south Vietnamese communist Guerrilla which was hard to fght, especially for the heavily armed US army. The Vietcong dug complicated tunnel sys tems and trenches to fight the US In to them unknown territory.The Vietcong referred this Guerrilla warfare in the rainforests to open battle. The Vietcong also used traps, mines and their knowledge of the region to bring a whole load of trouble upon the US troops. This resulted in heavy bombing raids by the US Air force, this was widely criticised around the whole world as it was seen as a breach of the human rights that the US bombed North Vietnam with napalm bombs. In total, more bombs were dropped on North Vietnam during the Vietnam War than on Germany in the Second World War!In 1968 the Guerrilla warfare stopped and during the national Tet holiday (from hich the attack got its name: Tet offensive) the North Vietnamese army started an assault against over 100 Vietnamese Cities, including the US embassy in Saigon. Although the Anti-communist forces were Initially driven back, they were quick to recover and struck back Immediately, decimating the ranks of the North Vietnamese Viet nam was the battlefield where the cold war was actually really fought, not only talked about or empty threats being thrown at each other. The united States used Vietnam to blow an attack against Communism in the world.Extinguishing communism was the major goal of the United States in the cold war and in Vietnam they had the perfect region to attack. The US and the Soviet union did not dare to attack each other directly. that is why they fought their war, also if not directly, in the muddy forests of Vietnam. None of them had the courage or the means to enter a direct conflict against the other, one tOf2 conflict during the cold war was not directly between the US and the Soviets as the Soviets only supported the North Vietnam army with money, ammunition and weapons.A direct intervening from the Soviets would probably have ended in a 3rd World War as many nations were already involved in the war in Vietnam and the US could not let a direct Soviet attack unpunished. With that, it was better for the rest of the world that the Soviet Union did not directly involve itself in the fighting. A widely discussed topic is the outcome of the Vietnam War. According to various American sourcesl the Vietnam War was won by the US when they finally left the country in 1975.It is though generally known that the North Vietnamese won the war, hey took the capital of the south; Saigon, on April 30th 1975 and with that won the war. The South Vietnamese army was defeated and left with a total of 800,00 casualties (military and civilian). The US had a total of 58,220 dead soldiers; additional 303,644 soldiers were wounded. The Anti-Communist army had a total of 670,000-1 casualties whereas the North Vietnamese had about 600,000-1 losses. Concluding, the Vietnam War was a huge, if not the major, part of the Cold War.

Tuesday, January 7, 2020

Summerise the Main Development of a Child from Age Range...

1. Summarise the main development of a child from the age range 0-2 years, 3-5 years and 5-8 years. Development refers to the process of learning new skills and abilities, and acquiring emotional maturity. All development changes are the result of both genetic and environmental factors. Genetic factors and diet are in the main responsible for growth, whereas environmental factors such as quality of the diet and disease are responsible for the emotional growth. ‘Child development’ is the term given to the growth of babies through childhood. Although all children will go through the same stages of development, they will do so at varying speeds. There are five key stages of development that take place during the first eight years of a†¦show more content†¦5-8 Years: Between the ages of 5-8 they will keep improving their skills. By the time a child has reached their eighth birthday, they should have the confidence to jump from heights, run distances and ride a bike without stabilisers. Intellectual Development: 0-2 years: From the birth to three months babies have the ability to focus on objects up to few inches away from themselves. Up to six months they will begin to develop their co-ordination, enjoy bright colours and shiny things. Between the age of six months to nine month they will be able to play simple games such as peek a boo. At nine months often a child laughs when he sees others laughing or cries when others cry. At their first birthday their intellectual development has increased. At the age of two children enjoy ‘pretend’ play and act out fantasies. 3-5 years: At three years the pretend play will continue and will be more complex. They will be able to control their pencils and brushes more accurately. They may even be able to use scissors to cut papers. At four years they will be able to understand the concept of past and future. Their drawings will be more recognisable. They will be able to build towers with blocks. At the age of five years many children will be able to count and recognise simple words. The concept of numeracy and literacy will begin to take hold. 5-8 years: Between the ages of 5-8 the children will improve on their reading skills and will be