A Global Perspective- Made in USA Essay Example | Topics and Well Written Essays - 1000 words

A Global Perspective-Made in USA - Essay Example Unexpectedly, fabricating industry straightforwardly involves forms that guarantees enormous scope creation of merchandise and enterprises through advancement and creation. A cozy relationship exists between assembling industry and globalization comparable to making of market openings and advancement of new thoughts (Alden, 2012). Understand that globalization makes broadening of thoughts that therefore results into age of new strategies of creation and administration arrangement. The created thoughts legitimately improve fabricating industry through expanded efficiency and formation of decent variety in administrations and merchandise. In particular, globalization gives new market openings all through the world for fabricated items. What's more, through globalization, fabricating ventures can build up new creation plants in different areas around the world with accessible cheap assets. It is crucial that globalization has come about into development in the assembling business. Assembling industry assumes a basic job in production of work open doors for American residents. It is basic to take note of that as government work openings diminishes, producing industry gives an alternative to the a huge number of Americans who need pay. The assembling business has gone about as an essential patron the development of US economy through occupation creation in 1900s until globalization and re-appropriating issues began. The time of redistributing where US-based organizations sets up assembling plants in creating nations because of modest work came about into the decrease in business rates inside the noteworthy area (Norris, 2012). Be that as it may, following the current requirement for resourcing, built up organizations in USA have made more openings for work inside the assembling part. It is

Analysing The Theories Of Social Behavior Sociology Essay

Examining The Theories Of Social Behavior Sociology Essay The Green Mile film was in a general sense made to show the mischief that people perpetrated on different individuals from their species, some level of defilement and elevated levels of wrongdoing in the general public that called for enormous number of executions in Green Mile. Apparently, there was practically zero respect for profound quality and dutifulness to accepted practices overseeing the general public. Greem Mile was a term reffering to death row in Louisiana State Penintiary, where detainees were held as they hung tight for their execution. The film delineates the genuine idea of capital punishment, demonstrating how savage and primitive it was (Darabont). The emblematic idea of the film depicts a joyful kind of society, whereby Eduards embraced mouse speaks to opportunity. The mouse could go back and forth away with no limitations. He was rarely caught and he appeared to completely appreciate life as plainly observed through his every day carnival exercises. This obviously shows the degree of opportunity delighted in by individuals from this general public, without social or social hindrances. This is clearly so because of significant levels of wrongdoing comitted. An excessive number of executions were done in Green Mile (Darabont). This is an away from of Durkheims hypothesis of functionalism point of view which holds onto wrongdoing as an ordinary and utilitarian practice in any general public. As indicated by this hypothesis, wrongdoing is ordinary in light of the fact that in each general public, there exists some degree of wrongdoing. It is similarly utilitarian as it serves to fortify accepted practices, give the crude material to social change and give a sort of wellbeing valve for social discontent, where individuals could basically defy the law, instead of trying to transform it (Anderson and Kaspersen 158). In Green Mile, everybody was trying to hurt the other. The general public needed empathy and had no regard for humankind. There was no social request and dependability however just a group will to keep up request through executions. This is a general public where killing was the thing to take care of The guardians of a young ladies accepted to have been slaughtered by Coffey had a venom in their brains against him. Percy and Maniacal jail detainee Sam Rockwell looked for just unreasonable annihilation. Indeed, even the jail watches had one sole reason, to execute (Darabont). This is in accordance with Durkheims hypothesis, who demands that wrongdoing is both practical and inescapable in any general public (Anderson and Kaspersen 28). Debasement was clear in this general public. It was uncovered that Percy was a nephew to the governors spouse, and his incredible political associations got him employed as a jail monitor. He had no respect for hard working attitudes. He got joy from terrifying, embarrassing and harming others, as opposed to what was anticipated from him as a jail monitor (Darabont). His abnormality started with the general public as clarified by Durkheims hypothesis of functionalist point of view. The societys aggregate slants appear to be too powerless to even consider preventing any abnormality from the law as obviously observed through degenerate securing of his activity utilizing political associations. This shows there was neither consistent reaffirming of shared qualities nor was there going of similar qualities starting with one age then onto the next, a basic circumstance answerable for the breakdown of this general public. Individuals, for example, Percy and the Governors spouse don't appea r to follow any aggregate society inner voice. They are normally narrow minded by all methods and just preffer to fulfill their own advantages paying little mind to who is harmed all the while. Indeed, even law and essential socialization of the family doesn't appear to stop them (Anderson and Kaspersen 258). Coffeys enchantment recuperating force could be said to speak to consummate intensity of God which was grinding away. Despite the fact that the general public was experiencing a time of social strain and emotional change, religion could playe a key job in bringing back the common standards and estimations of the general public in this way reestablishing social request just as pushing the general public to distigush the positive qualities in everyone around us and oppose insidious (Anderson and Kaspersen 541). End This paper has examined Emile Durkheims hypothesis of Functionalist Perspective with extraordinary accentuation on occasions saw in the film Green Mile. From issues talked about, the film appears to have focused on the degenerate heads and out of line frameworks of equity that added to childishness as individuals sabotaged social desires that call for regard of rights and needs of others and preffered to care for their own advantages paying little heed to who was harmed simultaneously. This is clearly observed in vile execution of Coffey who is accepted to have been guiltless. Individuals in this general public just appear to comply with their common condition of ravenousness and childishness, a condition that has quickened erossion of society esteems and prompted all out negligence for request and congruity. This is anomie which is hazardous and unsafe to all as observed through charcters like Percy and Maniacal jail detainee Sam Rockwell whose primary want was to wreck and execute. The intensity of aggregate still, small voice, accepted practices and qualities in this general public have been debilitated through outside stuns. Be that as it may, through instruction and religion, society esteems and aggregate conscienceness could be reestablished to bring back the mutual standards, qualities and social request. social frameworks could be profoundly important in attempting to keep up balance and to come back to it after such outer stuns that have upset parity among individuals from this general public. Solid accentuation put on socialization of individuals from the general public into fundamental qualities and standards of the general public could assist the general public with reaching an agreement. A general public ought to be seen as completely joined with all pieces of organizations working in unity and quasiamatic style toward accomplishing in general social harmony.

Reading Comprehension Worksheet Essay Example for Free

Perusing Comprehension Worksheet Essay Portray your result from this week’s MyFoundationsLab ® task. The result from this week’s MyFoundationsLab task were acceptable yet could be better. The task called attention to the significance of seeing and denoting your readings. It additionally called attention to the significance of restricting interruptions and defining study objectives. I am currently more ready to concentrate and focus on my readings so I can hold more data. Distinguish the abilities you’ve took in this week. How could each of these apply to your scholastic work? How could each of these apply to your expert work? The abilities that I’ve took in this week are the means to dynamic perusing, jargon methodologies, how to peruse various types of course books, and how to improve my perusing. Dynamic perusing and improving my perusing work connected at the hip. Regarding my scholastic work, these aptitudes can help increment my concentration and focus and help advance a superior comprehension of what I am perusing. Figuring out how to peruse various course readings encourages me to recognize the sorts and how to approach getting them. In my expert work, every one of these aptitudes help set me up to have the option to form and get resumes, organization letters, and strategic agreements. Portray the perusing and understanding techniques you will utilize. By what method will these assistance make you an increasingly compelling peruser? The perusing and appreciation procedures that I will utilize are stamping and understanding cognizance. Some different procedures I will utilize are jargon aptitudes, for example, utilizing setting to decide the meaning of words and recording new terms. Using stamping encourages me to all the more likely feature and framework key focuses for better understanding. Perusing with understanding causes me to all the more likely spotlight and focus on readings. This ensures I am more ready for assignments and tests. Jargon aptitudes causes me to widen my jargon. What is â€Å"primary source material†? Disclose why realizing how to distinguish and utilize essential source materials is significant for scholarly perusing and composing. Essential source materials are unique materials, for example, archives, addresses, expositions, or other composed proof. It is essential to realize how to distinguish and utilize essential sources to cause your readings and compositions to appear to be progressively dependable. At the point when you are composing a paper, essential sources are valuable since you won’t discover all that you need in course readings.

Procter & Gamble: From Top to Bottom – A Consultant’s View

In addition to the fact that P&G demands a fresh reasoning model, yet they likewise request joint effort inside and outside the Company. This is notwithstanding exacting venture the board rules and the longing to be in correspondence with purchasers, retail clients and outside partners. (Authority Development, 2014) Recommendation 1 †One proposal here is to include workers on a more prominent level. The statement of purpose itself covers everything a worker should acknowledge. Be that as it may, association at the nearby level may expand the publics attention to the company's existence.Employees being increasingly engaged with going to neighborhood retailers and endeavoring to showcase P's items, parting with items to nearby destitute asylums and good cause, giving foundation work in the nearby networks by P&G representatives can take an organization to another level around there. P&G is intensely worried about improving the lives of others around the globe. It is th is present creator's conclusion that incorporating a more prominent hands-on approach an assistance achieve this. P holds a ton of solidarity in its authoritative structure. P feels the association's structure is a significant piece of its proceeded growth.With items contacting the lives of almost 2 billion individuals consistently, it consolidates its quality of item benefits and a neighborhood center to win shoppers and retail clients in all the nations where the items are implanted. There are four significant bits of the association, all installed perfectly in the organization's Selling and Market Operations division. These incorporate †Beauty, Hair and individual Care Baby, Feminine and Family Care Fabric and Home Care Health and Grooming (Corporate Structure, 2014) Specifically, the division of that conveys items to advertise is the Selling and Market Operations division.The division name was changed from Market Development Organizations as a result of the exceptional prid e it takes in carry its items to the individuals of the world. The name change was not only a name change, it explained the work the firm accomplishes and the work they do best. This division handles each segment of attractiveness including prevalent, viable and proficient selling, dispersion, racking, evaluating execution and rescheduling †consistently, consistently †in each store and in all its markets.Markets incorporate Asia; Europe; India, the Middle East, and Africa (MIME); Latin America and North America. (Corporate Structure, 201 4) Recommendation 2 could almost certainly profit by a more grounded concentration in where it doesn't hold a sufficient piece of the overall industry. For instance, in Personal Health Care, which is viewed as a $240 billion market, P is a market head, yet with just a 5% share. Another region is Beauty and Grooming, and keeping in mind that drives the purchaser advertise, it just holds 13% of the offer. (P †2014 Annual Report, 014) Or ganizational administration is critical to a business' development opportunities.It has various billion-dollar and half-billion-dollar marks that spread various markets. P&G is absolutely not ailing in execution. In any case, it is conceivable that it could work in specific territories. It has solid associations with retailers, providers and an upper hand where development is perceived. Proposal 3 †It is conceivable that could venture its hands into undeserved and unseeded buyers. There are various markets where shoppers are not arrived at, for example, those watching a great deal of television.With Digital Video Recorders (DVD) accessible for each home on the planet, it is conceivable that isn't arriving at these purchasers since individuals normally quick forward through advertisements. On the off chance that these customers were focused in different zones, for example, thruway announcements, versatile application ads, and internet business, P&G may see an ascent in i ts shopper markets. Worker execution the board isn't the main idea that makes a compelling firm like Procter and Gamble. Another firmly held thought is their adequacy in the utilization of accomplices and providers. P&G's system of accomplices and providers is basic to our drawn out progress ND in our motivation propelled development methodology to contact and improve more shoppers' lives, in more pieces of the world, all the more totally. † (Partners and Suppliers, 2014) P&G's provider decent variety dives deep and is authentic. Since the sass's, there has been a solid spotlight on its capacity to enhance its provider procedure. P&G holds an extraordinary pride with minority and ladies possessed organizations around the globe, putting more than $2 billion in the last six years.This figure has set P&G on a short rundown called the Billion Dollar Roundtable, which explicitly contributes in excess of a billion dollars every year with a minority or lady claimed bu siness. Proposal 4 A suggestion to be considered may be the addition of more profound established provider systems. Conceivably diving into all the more exclusive organizations for their item deals. Perhaps the best shortcoming is its characteristic capacity to depend on â€Å"big box† retailers, for example, Wall-Mart for income generation.With P item inclusion into stores like Wall-Mart, the overall retailer is at a favorable position with possibly more prominent dealing power. With this comes less benefit for Procter and Gamble. Spreading the piece of the pie to littler elements could help make everything fair with these huge retailers. Chuan, 2010) Investing in various accomplices, P has not just created grants for its organization procedures, it has additionally assisted with bettering the lives of the individuals who work in these organizations. With all around treated workers comes more noteworthy trust in the items created.P has set a significant standard in its longi ng to be a confided in organization. P's objective, where its items are concerned, is family wellbeing. They need the buyers that buy their items to return and buy more. The association thinks about its promise to wellbeing as a piece of its legacy and future. There are more Han 700 specialists that work for P&G all inclusive, explicitly to guarantee the security of its items as for natural wellbeing, human security and the different administrative consistence offices around the globe. Item Safety, 2014) Recommendation 5 Where item quality is concerned, P&G is intensely included. For instance, in 2007, there were various item reviews in its pet food division. With keeping its incredible image name, P&G in the long run auctions off its pet division. This is a case of a suggestion that was followed and proved to be the best. With quick moving item, which is the thing that P&G depends on, having re-loaded rodents is significant. Creating deals is intensely dependent on new and inventive products.There is a chance of hosting more noteworthy item quality if third gathering resources aided quality administration. With so much item oversight within P&G, this leaves space for predisposition. Outside specialists, working autonomous of P&G, and not under money related intrigue, could help with bringing more prominent item incentive to the market. (Chuan, 2010) Considering the size and reach of P&G, their utilization of innovation assumes a noteworthy job in its every day activities. They are dependent on IT frameworks for web locales, information costing, handling offices for devices and other hardware.The utilization of these IT frameworks incorporates administrations, for example, requesting and overseeing materials from providers; changing over materials to completed items; delivering items to clients; promoting and offering items to shoppers; gathering and putting away client, customer, worker, speculator and other partner data and indivi dual information; (P&G †2014 Annual Report, 2014) The firm has plainly expressed A penetrate of data security, including a digital security break or disappointment of at least one key data innovation frameworks, systems, forms, related destinations or specialist co-ops could have a material antagonistic effect on our business or notoriety. (P&G †2014 Annual Report, 2014) Recommendation 6 It is suggested that as opposed to depending vigorously on its own representatives for security the executives, to consider moving to an outsider organization and redistributing its security.Ideally, with the broad item improvement and its characterized nature (until important licenses are acquired), it is suggested that the firm get a similar degree of security as the Department of Defense gets. Furthermore, while the accompanying subtleties are likely characterized, P&G's yester ought to be consistently hacked by white-cap programmers to decide potential security gaps and hel p with having them stopped. The way of life at P is solid. They loan the quality of their way of life to its amazing advancement Structure. Is continually showing their impressive situation on the planet as a main trend-setter. A notable procedure of moving the advancement from thought to model, to improvement, to capability, to centralization is set up for the item dispatch model.Bob McDonald (2008) expressed â€Å"Innovation requires a specific sort of culture, one that is interested ND gutsy, associated and community culture, and receptive †a culture where individuals need to face challenges to distinguish game changing, life upgrading developments. † McDonald proceeded to state that culture isn't something that can fall under an order or be forced. Great culture is developed on a natural level and keeping in mind that it can't be requested, it tends to be molded and impacted. Proposal 7 †Change the executives exists in all organizations around the globe, of all shapes and sizes. Managing the change boils down to working with representatives in the firm to guarantee the smooth progress. With consistent changes parents in law and segregations around the worldwide, a worldwide association like Procter and Gamble ought to consider a Change Consistency office, whereby change is anticipated and the firm would then be able to stretch out beyond it.Working with administrative organizations around the globe, it is conceivable that P can acquire possibly tangled things dependent on fixings. For instance, in China, various items were found to have boycott

10 Commonly Confused Words

10 Commonly Confused Words Precise word choice and syntax is important when writing for a broad audience, as it increases the potential for a greater number of readers to understand the writer’s message. Writers also need to be aware of the expectations of specific target audiences in relation to the language they use. The selected writing style, genre and/or medium will guide writers in appropriate word choice and syntax. Academic or scholarly writing, for instance, is more formal and impersonal than other styles, so the writer’s word choice and syntax needs to meet the expectations of an academic audience. Writers can improve the clarity and conciseness of their writing by adhering to the guidelines for a particular writing style and being aware of commonly confused words. There are many pairs or groups of words in the English language that are commonly confused because they are spelt or pronounced similarly, but they have different meanings. These are called: homonyms. There are also homophones, which are words that have comparable meanings, but are not similar in how they are spelt or pronounced. When these words are used incorrectly in a sentence they can cause misunderstanding. Listed below are ten commonly confused words in the English language. Homonyms Who or whom These two words are confusing because they are both used to describe actions related to people. The easiest way to remember how to use each of these words correctly is to use “who” when the person is doing the action and “whom” when the action is being done to a person. Affect or effect “Affect” is to cause change and “effect” is the result of that change. For example, intoxication affects driving ability. There are many harmful effects of drinking and driving. Although or while These two words are often used interchangeably as linking words to show relationships between ideas, but to ensure clarity for the reader,  â€œalthough” should used to contrast two ideas, and “while” should be used to indicate two opposing periods of time. Adverse or averse “Adverse” means unfavourable, harmful or antagonistic and is often used to describe conditions or effects. “Averse” is almost exclusively used to describe a strong oppositional opinion. Accept or except “Accept” means to agree or willingly take something that is offered. “Except” suggests exclusion or not belonging to the group. Homophones That or which “That” is used when what follows is necessary to understand the meaning of the sentence.  â€œWhich” is unrestrictive meaning that the information that follows is an aside or nonessential. Infer or imply “Imply” is when a person provides hints or makes suggestions when they construct texts, and “infer” is when readers deduce meaning from texts. Whether or if “Whether”, or sometimes “whether or not”, is used to indicate a choice between alternatives. “If” is often used conditionally, meaning that whatever follows the condition is dependent. Presently or currently “Presently” means soon and “currently” means now. In British English, presently can mean at present. This isnt the case in American English, where in most cases it means shortly. Presently can have that meaning in British English, too. If you are based in the U.S. and want to say that something is happening right now, its better to use now or currently. Since or because “Since” refers to the time between the present moment and the referenced past event. “Because” is used to demonstrate the causation or causal relationships. Additional resources Two essential desk reference titles that offer clarification on confusing words are: The Right Word: Making Sense of the Words That Confuse by Elizabeth Dorothy Morrison and The Careful Writer by Theodore M. Bernstein.

Financial Reporting Standards - Free Essay Example

Financial Reporting Standards International Financial Reporting Standards Intr?ducti?n Int?rn?ti?n?l Fin?nci?l R?p?rting ?t?nd?rd? (IFR?) ?r? m?r? r?c?ntly ud n?w which r?f?r? t? th?n n?w numb?r?d ri ?f pr?n?unc?m?nt? th?t th? IB i? iuing, di?tinct fr?m th? Int?rn?ti?n?l ?cc?unting ?t?nd?rd? ri iu?d by it? pr?d?cr. Brdly IFR? r?f?r? t? th? ?ntir? b?dy ?f IB pr?n?unc?m?nt?, including ?t?nd?rd? ?nd int?rpr?t?ti?n? ?ppr?v?d by th? IB ?nd I ?nd ?IC int?rpr?t?ti?n? ?ppr?v?d by th? pr?d?cr, Int?rn?ti?n?l ?cc?unting ?t?nd?rd C?mmitt. Und?r th? Int?rn?ti?n?l ?cc?unting ?t?nd?rd? (I) R?gul?ti?n, li?t?d c?mp?ni mu?t pr?p?r? c?nlid?t?d fin?nci?l ?t?t?m?nt? ?r individu?l fin?nci?l ?t?t?m?nt? if th?y ?r? n?t pr?p?ring c?nlid?t?d fin?nci?l ?t?t?m?nt? f?r fin?nci?l yr? c?mm?ncing ?n ?r ?ft?r J?nu?ry 1 2005, in ?cc?rd?nc? with I/IFR? (Int?rn?ti?n?l Fin?nci?l R?p?rting ?t?nd?rd?). I 27 C?nlid?t?d ?nd p?r?t? Fin?nci?l ?t?t?m?nt? Th? ?bj?ctiv? ?f I 27 i? t? ?nh?nc? th? r?l?v?nc?, r?li?bility ?nd c?mp?r?bility ?f th? inf?rm?ti?n th?t ? p?r?nt ?ntity pr?vid in it? p?r?t? fin?nci?l ?t?t?m?nt? ?nd in it? c?nlid?t?d fin?nci?l ?t?t?m?nt? f?r ? gr?up ?f ?ntiti und?r it? c?ntr?l. Th? ?t?nd?rd ?p?cifi (Thompson, S., Murray, A, 2005): (a) Th? circum?t?nc in which ?n ?ntity mu?t c?nlid?t? th? fin?nci?l ?t?t?m?nt? ?f ?n?th?r ?ntity (b?ing ? ?ub?idi?ry); (b) Th? ?cc?unting f?r ch?ng in th? l?v?l ?f ?wn?r?hip int?rt in ? ?ub?idi?ry; (c) Th? ?cc?unting f?r th? l ?f c?ntr?l ?f ? ?ub?idi?ry; ?nd (d) Th? inf?rm?ti?n th?t ?n ?ntity mu?t di?cl t? ?n?bl? ur? ?f th? fin?nci?l ?t?t?m?nt? t? ?v?lu?t? th? n?tur? ?f th? r?l?ti?n?hip b?twn th? ?ntity ?nd it? ?ub?idi?ri. C?nlid?t?d fin?nci?l ?t?t?m?nt? ?r? th? fin?nci?l ?t?t?m?nt? ?f ? gr?up prnt?d th ?f ? ?ingl? ?c?n?mic ?ntity. ? gr?up i? ? p?r?nt ?nd ?ll it? ?ub?idi?ri. ? ?ub?idi?ry i? ?n ?ntity, including ?n uninc?rp?r?t?d ?ntity ?uch ? p?rtn?r?hip th?t i? c?ntr? ll?d by ?n?th?r ?ntity (kn?wn th? p?r?nt). C?ntr?l i? th? p?w?r t? g?v?rn th? fin?nci?l ?nd ?p?r?ting p?lici ?f ?n ?ntity t? ?bt?in b?n?fit? fr?m it? ?ctiviti (Teixeira, A., Pickens, D., 2005). ? p?r?nt mu?t c?nlid?t? it? invtm?nt? in ?ub?idi?ri. Th?r? i? ? limit?d ?xc?pti?n ?v?il?bl? t? m? n?npublic ?ntiti. H?w?v?r, th?t ?xc?pti?n d n?t r?li?v? v?ntur? c?pit?l ?rg?niti?n?, mutu?l fund?, unit tru?t? ?nd ?imil?r ?ntiti fr?m c?nlid?ting th?ir ?ub?idi?ri. ? gr?up mu?t u unif?rm ?cc?unting p?lici f?r r?p?rting lik? tr?ncti?n? ?nd ?th?r ?v?nt? in ?imil?r circum?t?nc. Th? c?nqu?nc ?f tr?ncti?n?, ?nd b?l?nc, b?twn ?ntiti within th? gr?up mu?t b? ?limin?t?d. In pr?p?ring c?nlid?t?d fin?nci?l ?t?t?m?nt?, ?n ?ntity c?mbin th? fin?nci?l ?t?t?m?nt? ?f th? p?r?nt ?nd it? ?ub?idi?ri lin? by lin? by ?dding t?g?th?r lik? it?m? ?f t?, li?biliti, ?quity, inc?m? ?nd ?xp?n. In ?rd?r th?t th? c?nlid?t?d fin?nci?l ?t?t?m?nt? prnt fin?nci?l inf?rm?ti?n ?b?ut th? gr?up th?t ?f ? ?ingl? ?c?n?mic ?ntity, th? f?ll?wing ?t?p? ?r? th?n t?k?n (Manchester, P., 2004): * Th? c?rrying ?m?unt ?f th? p?r?nt? invtm?nt in ch ?ub?idi?ry ?nd th? p?r?nt? p?rti?n ?f ?quity ?f ch ?ub?idi?ry ?r? ?limin?t?d ( IFR? 3, which dcrib th? trtm?nt ?f ?ny rult?nt gdwill); * N?n-c?ntr?lling int?rt? in th? pr?fit ?r l ?f c?nlid?t?d ?ub?idi?ri f?r th? r?p?rting p?ri?d ?r? id?ntifi?d; ?nd * N?n-c?ntr?lling int?rt? in th? n?t t? ?f c?nlid?t?d ?ub?idi?ri ?r? id?ntifi?d p?r?t?ly fr?m th? p?r?nt? ?wn?r?hip int?rt? in th?m. N?n-c?ntr?lling int?rt? in th? n?t t? c?n?i?t ?f: * Th? ?m?unt ?f th n?n-c?ntr?lling int?rt? ?t th? d?t? ?f th? ?rigin?l c?mbin?ti?n c?lcul?t?d in ?cc?rd?nc? with IFR? 3; ?nd * Th? n?n-c?ntr?lling int?rt? ?h?r? ?f ch?ng in ?quity ?inc? th? d?t? ?f th? c?mbin?ti?n. N?n-c?ntr?lling int?rt? N?n-c?ntr?lling int?rt? mu?t b? prnt?d in th? c?nlid?t?d ?t?t?m?nt ?f fin?nci?l piti?n within ?quity, p?r?t?ly fr?m th? ?quity ?f th? ?wn?r? ?f th? p?r?nt. T?t?l c?mpr?h?n?iv? inc?m? mu?t b? ?ttribut?d t? th? ?wn?r? ?f th? p?r?nt ?nd t? th? n?n-c?ntr?lling int?rt? ?v?n if thi? rult? in th? n?n-c?ntr?lling int?rt? h?ving ? d?ficit b?l?nc? (Killgren, L., 2005). Ch?ng in th? ?wn?r?hip int?rt? Ch?ng in ? p?r?nt? ?wn?r?hip int?rt in ? ?ub?idi?ry th?t d? n?t rult in th? l ?f c?ntr?l ?r? ?cc?unt?d f?r within ?quity. Wh?n ?n ?ntity l c?ntr?l ?f ? ?ub?idi?ry it d?r?c?gni th? t? ?nd li?biliti ?nd r?l?t?d ?quity c?mp?n?nt? ?f th? f?rm?r ?ub?idi?ry. ?ny g?in ?r l i? r?c?gnid in pr?fit ?r l. ?ny invtm?nt r?t?in?d in th? f?rm?r ?ub?idi?ry i? mur?d ?t it? f?ir v?lu? ?t th? d?t? wh?n c?ntr?l i? lt. p?r?t? fin?nci?l ?t?t?m?nt? Wh?n ?n ?ntity ?l?ct?, ?r i? r?quir?d by l?c?l r?gul?ti?n?, t? prnt p?r?t? fin?nci?l ?t?t?m?nt?, invtm?nt? in ?ub?idi?ri, j?intly c?ntr?ll?d ?ntiti ?nd ci?t mu?t b? ?cc?unt?d f?r ?t ct ?r in ?cc?rd?nc? with I 39 Fin?nci?l In?trum?nt?: R?c?gniti?n ?nd Mur?m?nt. Di?clur? ?n ?ntity mu?t di?cl inf?rm?ti?n ?b?ut th? n?tur? ?f th? r?l?ti?n?hip b?twn th? p?r?nt ?ntity ?nd it? ?ub?idi?ri. ? bu?in c?mbin?ti?n i? th? bringing t?g?th?r ?f p?r?t? ?ntiti ?r bu?in int? ?n? r?p?rting ?ntity. ? bu?in c?mbin?ti?n m?y b? ?tructur?d in ? v?ri?ty ?f w?y? f?r t?x, l?g?l ?r ?th?r rn?. In ?ll bu?in c?mbin?ti?n?, ?n ?cquir?r h t? b? id?ntifi?d f?r ?cc?unting purp. Th? ?cquir?r will b? th? ?ntity th?t h ?bt?in?d c?ntr?l ?f ?n? ?r m?r? ?th?r ?ntiti ?r bu?in (th? ?cquir). C?ntr?l i? d?fin?d th? p?w?r t? g?v?rn th? fin?nci?l ?nd ?p?r?ting p?lici ?f ?n ?ntity ?r bu?in t? ?bt?in b?n?fit? fr?m it? ?ctiviti. ? numb?r ?f f?ct?r? m?y influ?nc? which ?ntity h c?ntr?l. Th includ? ?quity ?h?r?h?lding, c?ntr?l ?f th? brd ?nd c?ntr?l ?grm?nt?. If ?n ?ntity ?wn? m?r? th?n 50 p?r c?nt ?f th? ?quity ?h?r?h?lding in ?n?th?r ?ntity, th?r? i? ? prumpti?n ?f c?ntr?l (Kentouris, C., 2005). Th? ?cquir?r mur th? ct ?f th? c?mbin?ti?n ?t th? ?cqui?iti?n d?t? (th? d?t? ?n which it ?bt?in ? c?ntr?l ?v?r th? n?t t? ?f th? ?cquir). Th? ct ?f th? c?mbin?ti?n includ ch ?nd ch ?quiv?l?nt? ?nd th? f?ir v?lu? ?f ?ny n?n-ch c?n?id?r?ti?n giv?n, plu? ?ny ct? dir?ctly ?ttribut?bl? t? th? ?cqui?iti?n. ?ny ?h?r iu?d p?rt ?f th? c?n?id?r?ti?n ?r? f?ir v?lu?d. Th? m?rk?t v?lu? ?f ?h?r i? ud ?vid?nc? ?f th? f?ir v?lu?. If ?ny ?f th? c?n?id?r?ti?n i? d?f?rr?d, it i? di?c?unt?d t? r?fl?ct it? prnt v?lu? ?t th? ?cqui?iti?n d?t? (Jobson, B., 2004). ? p?rti?n ?f th? c?n?id?r?ti?n m?y b? c?nting?nt ?n th? ?utc?m? ?f futur? ?v?nt? ?r th? ?cquir?d ?ntity? p?rf?rm?nc? (‘c?nting?nt c?n?id?r?ti?n). C?nting?nt c?n?id?r?ti?n th?t c?n b? r?li?bly tim?t?d ?nd wh?r? p?ym?nt i? pr?b?bl? i? r?c?rd?d in full ?t th? d?t? ?f th? bu?in c?mbin?ti?n. C?nting?nt c?n?id?r?ti?n i? ?dju?t?d t? r?fl?ct th? ?ctu?l ?utc?m?. ?nc? th? ct ?f c?n?id?r?ti?n i? t?bli?h?d, it i? c?mp?r?d t? th? f?ir v?lu? ?f th? ?cquir id?ntifi?bl? t? (including int?ngibl? t? n?t pr?vi?u?ly r?c?gnid), li?biliti ?nd c?ntin g?nt li?biliti. Th? ?cquir t? ?nd li?biliti ?r? f?ir v?lu?d (th?t i?, th?ir v?lu? i? d?t?rmin?d by r?f?r?nc? t? ?n ?rm? l?ngth tr?ncti?n th? int?nti?n ?f th? ?cquir?r i? n?t r?l?v?nt). If th? ?cqui?iti?n i? f?r l th?n 100 p?r c?nt ?f th? ?cquir, th?r? i? ? min?rity int?rt (?l c?ll?d ‘n?n-c?ntr?lling int?rt). Th? min?rity int?rt r?prnt? th? p?rti?n ?f th? f?ir v?lu? ?f th? n?t id?ntifi?bl? t? ?f ?n ?ntity n?t ?wn?d by th? ?ntity th?t c?ntr?l? it. Th? diff?r?nc? b?twn th? ct ?f ?cqui?iti?n ?nd th? f?ir v?lu? ?f th? id?ntifi?bl? t? ?nd li?biliti r?prnt? gdwill. ?ft?r r?c?gnizing ?ll int?ngibl, th? gdwill b?l?nc? r?prnt? ?yn?rgi ?nd c?rt?in unr?c?gniz?d int?ngibl ?uch th? ?ntity? w?rkf?rc?. Gdwill i? r?c?gniz?d ?n int?ngibl? t ?nd tt?d ?nnu?lly f?r imp?irm?nt. If th? f?ir v?lu? ?f th? t? ?nd li?biliti ?cquir?d ?xcd? th? ct ?f ?cqui?iti?n, thi? diff?r?nc? i? t?k?n t? th? inc?m? ?t?t?m?nt. Thi? w?uld b? ?xp?ct?d t? ?ccur ?nly in r?r? circum?t?nc f?r ?x?mpl?, wh?r? th?r? h bn ? b?rg?in purch (Fuller, 2005). ?cc?unting f?r Invtm?nt in ci?t In it? c?nlid?t?d fin?nci?l ?t?t?m?nt?, ?n invt?r ?h?uld u th? ?quity m?th?d ?f ?cc?unting f?r invtm?nt? in ci?t, ?th?r th?n in th tw? ?xc?pti?n?l circum?t?nc (Fleming, 2005): * Th? invtm?nt i? ?cquir?d ?nd h?ld ?xclu?iv?ly with ? vi?w t? di?pl in th? nr futur? * Th? ci?t? ?p?r?t und?r v?r? l?ng-t?rm rtricti?n? th?t ?ignific?ntly imp?ir it? ?bility t? tr?n?f?r fund? t? th? invt?r. In th c, th? invtm?nt ?h?uld ?cc?unt?d f?r in ?cc?rd?nc? with I 39. ? h?lding ?f 20% ?r m?r? ?f th? v?ting p?w?r will indic?t? ?ignific?nt influ?nc? unl it c?n b? clrly d?m?n?tr?t?d ?th?rwi. If th? h?lding i? l th?n 20%, th? invt?r will b? prum?d n?t t? h?v? ?ignific?nt influ?nc? unl ?uch influ?nc? c?n b? clrly d?m?n?tr?t?d. Th? ?quity m?th?d i? ? m?th?d ?f ?cc?unting wh?r?by ?n ?quity invtm?nt i? initi?lly r?c?rd?d ?t ct ?nd ?ubqu?ntly ?dju?t?d t? r?fl?ct th? invt?r? ?h?r? ?f th? n?t pr?fit ?r l ?f th? ci?t? (invt). Di?tributi?n? r?c?iv?d fr?m th? invt r?duc? th? c?rrying ?m?unt ?f th? invtm?nt. ?dju?tm?nt? t? th? c?rrying ?m?unt m?y ?l b? r?quir?d ?ri?ing fr?m ch?ng in th? invt ?quity th?t h?v? n?t bn includ?d in th? inc?m? ?t?t?m?nt (Canfield, C., 2005). ?n ?cqui?iti?n ?f th? invtm?nt in ?n ci?t?, ?ny diff?r?nc? (wh?th?r pitiv? ?r n?g?tiv?) b?twn th? ct ?f ?cqui?iti?n ?nd th? invt?r? ?h?r? ?f th? f?ir v?lu ?f th? n?t id?ntifi?bl? t? ?f th? ci?t? i? ?cc?unt?d f?r lik? gdwill in ?cc?rd?nc? with I 22, Bu?in C?mbin?ti?n?. ?ppr?pri?t? ?dju?tm?nt? t? th? invt?r? ?h?r? ?f th? pr?fit? ?r l ?ft?r ?cqui?iti?n ?r? m?d? t? ?cc?unt f?r: [I 28.17] * ?dditi?n?l d?pr?ci?ti?n ?f th? ci?t d?pr?ci?bl? t? bd ?n th? ?xc ?f th?ir f?ir v?lu ?v?r th?ir c?rrying ?m?unt? ?t th? tim? th? invtm?nt w ?cquir?d; ?nd * ?m?rtiti?n ?f th? diff?r?nc? b?twn th? ct ?f th? invtm?nt ?nd th? invt?r? ?h?r? ?f th? f?ir v?lu ?f th? n?t id?ntifi?bl? t?. U ?f th? ?quity m?th?d ?h?uld c fr?m th? d?t? th?t ?ignific?nt influ?nc? c, ?r if v?r? l?ng-t?rm rtricti?n? ?r? impd th?t ?ignific?ntly imp?ir th? ?bil ity ?f th? ci?t? t? tr?n?f?r fund? t? th? invt?r. Th? c?rrying ?m?unt ?f th? invtm?nt ?t th?t d?t? ?h?uld b? r?g?rd?d ct th?rft?r. If th? ci?t? u ?cc?unting p?lici th?t diff?r fr?m th ?f th? invt?r, th? ci?t trtm?nt ?h?uld b? ?dju?t?d ?nd, if it i? n?t pr?ctic?bl? t? m?k? ?uch ?dju?tm?nt?, th?t f?ct ?h?uld b? di?cld. If th? invt?r? ?h?r? ?f l ?f ?n ci?t? ?qu?l? ?r ?xcd? th? c?rrying ?m?unt ?f th? invtm?nt, th? invt?r n?rm?lly di?c?ntinu including it? ?h?r? ?f furth?r l ?nd th? invtm?nt i? r?p?rt?d ?t nil v?lu?. ?dditi?n?l l ?r? r?c?gnid t? th? ?xt?nt th?t th? invt?r h incurr?d ?blig?ti?n? ?r m?d? p?ym?nt? t? ti?fy ?blig?ti?n? ?f th? ci?t? th?t th? invt?r h gu?r?ntd ?r ?th?rwi c?mmitt?d. If th? ci?t? ?ubqu?ntly r?p?rt? pr?fit?, th? invt?r rum including it? ?h?r? ?f th pr?fit? ?nly ?ft?r it? ?h?r? ?f th? pr?fit? ?qu?l? th? ?h?r? ?f n?t l n?t r?c?gnid (Caims, D., 2004). I-31 Fin?nci?l R?p?rting ?f Int?rt? in J?int V?ntur Th? ?bj?ctiv? ?f I 31 i? t? prcrib? th? ?cc?unting trtm?nt r?quir?d f?r int?rt? in j?int v?ntur, irrp?ctiv? ?f th? ?tructur ?r f?rm? und?r which th? j?int v?ntur? ?ctiviti t?k? pl?c?. F?r th? purp ?f th? ?t?nd?rd, j?int v?ntur ?r? clifi?d j?intly c?ntr?ll?d ?p?r?ti?n?, j?intly c?ntr?ll?d t? ?nd j?intly c?ntr?ll?d ?ntiti. J?intly C?ntr?ll?d ?p?r?ti?n? J?intly c?ntr?ll?d ?p?r?ti?n? inv?lv? th? u ?f t? ?nd ?th?r rurc ?f th? v?ntur?r? r?th?r th?n th? t?bli?hm?nt ?f ? p?r?t? ?ntity. ch v?ntur?r u it? ?wn t?, incur? it? ?wn ?xp?n ?nd li?biliti ?nd r?i it? ?wn fin?nc?. Th? r?v?nu? fr?m th? l? ?f th? j?int pr?duct ?nd ?ny ?xp?n incurr?d in c?mm?n ?r? u?u?lly ?h?r?d ?m?ng th? v?ntur?r? (Buck, T., Jopson, B., 2005). J?intly C?ntr?ll?d t? J?intly c?ntr?ll?d t? inv?lv? th? j?int c?ntr?l, ?nd ?ft?n th? j?int ?wn?r?hip, ?f t? d?dic?t?d t? th? j?int v?ntur?. ch v?ntur?r m?y t?k? ? ?h?r? ?f th? ?utput fr?m th? t? ?nd ch br? ? ?h?r? ?f th? ?xp?n incurr?d. Th? ?t?nd?rd r?quir th?t th? v?ntur?r ?h?uld r?c?gni in it? fin?nci?l ?t?t?m?nt? it? ?h?r? ?f th? j?int t?, ?ny li?biliti th?t it h incurr?d dir?ctly ?nd it? ?h?r? ?f ?ny li?biliti incurr?d j?intly with th? ?th?r v?ntur?r?, inc?m? fr?m th? l? ?r u ?f it? ?h?r? ?f th? ?utput ?f th? j?int v?ntur?, it? ?h?r? ?f ?xp?n incurr?d by th? j?int v?ntur? ?nd ?xp?n incurr?d dir?ctly in rp?ct ?f it? int?rt in th? j?int v?ntur?. J?intly C?ntr?ll?d ?ntiti ? j?intly c?ntr?ll?d ?ntity i? ?n ?ntity in which tw? ?r m?r? v?ntur?r? h ?n int?rt, with ? c?ntr?ctu?l ?rr?ng?m?nt which t?bli?h j?int c?ntr?l ?v?r th? ?ntity. C?mp?rin Th? c?nv?rg?nc? t? IFR? ld? t? ?xtr? tr?ining ct ?nd ?duc?ti?n. ? m?j?r ct ?f th? intr?ducti?n ?f ? n?w t ?f fin?nci?l r?p?rting i? t? ?duc?t? ?xt?rn?l ur? und?r?t?nding th? ch?ng in th? fin?nci?l ?t?t?m?nt?, ?nd c?mp?ni nd t? m?k? ?ur? th?ir ?t?k?h?ld?r? h?v? g?tt?n th ch?ng. Thi? rp?n?ibility f?ll up?n th? c?mp?ni th?mlv, r?th?r th?n th?ir ur?. F?r in?t?nc?, b?nk? nd t? b? inf?rm?d if ln c?v?n?nt? r?ly ?n ?cc?unting numb?r?, ?nd ?n?ly?t? nd t? und?r?t?nd why numb?r? m?y ch?ng?. ?n?th?r dir?ct ct h?pp?n?d t? bu?in i? ?t?ff tr?ining ct. F?r c?mp?ni with ?v?r ?p?r?ti?n?, mting ?t?ff tr?ining nd? ?t ?ll l?v?l? in ?ll l?c?ti?n? i? th? k?y th?t ?t?ff h th? kn?wl?dg? t? d? th?ir j?b? with?ut c?n?ulting chi?f ?cc?unt?nt? c?n?t?ntly. It c?uld b? ? big pr?j?ct th?t tr?ining mu?t rch th? r?quir?m?nt ?f hd ?ffic? ?nd which h?v? t? b? m? with l?c?l ?p?r?ting unit?. Th?n, ?ignific?nt tr?ining ?nd ?upp?rt will b? r?quir?d t? ?n?ur? th?t f?r?ign ?ub?idi?ri und?r?t?nd fully th? r?quir?m?nt? ?f r ?p?rting und?r IFR? (Bruce, T., 2004). Thi? m?v? t? IFR? i? ju?t ? p?rt ?f ? gl?b?l c?nv?rg?nc? ?n ? ?ingl? t ?f ?t?nd?rd?. Th?r? i? ?till ? l?t ?f w?rk t? d? f?r building ?nd m?int?ining tru?t in th m?rk?t?. (Wright L 2004) Th?r? i? n? d?ubting ?u?tr?li? i? ? ld?r in th? qut f?r int?rn?ti?n?lly h?rm?niz?d ?cc?unting ?t?nd?rd? ?nd pr?ctic. Th? intr?ducti?n ?f IFR? will bring imp?rt?nt b?n?fit? f?r c?mp?ni, ? r?ng? ?f ?t?k?h?ld?r?. Invt?r? will ?l w?nt t? fin?nci?l ?t?t?m?nt? which th?y c?n und?r?t?nd ?nd in which th?y c?n h?v? c?nfid?nc?. Th? ?p?ci?li?t? b?li?v? th?t th b?n?fit? in l?ng t?rm mu?t ?xcd th? ?h?rt t?rm ct?. C?p? Plc ?cc?unting ?t?nd?rd? C?p? d?liv?r?d ? lid fin?nci?l p?rf?rm?nc? in th? fir?t h?lf ?f 2009, with ?n incr in Pr?fit B?f?r? T?x ?f 85% t?  £27.2m (2008:  £14.7m). Th? p?rf?rm?nc? in th? fir?t h?lf r?fl?ct? th? ?tr?ng d?f?n?iv? n?tur? ?f C?p rvic c?upl?d with ?ur f?cu? ?n furth?r p?n?tr?ti?n ?f gr?wing m?rk?t?. C?p r?v?nu ?r? d?riv?d fr?m m?int?n?nc? w?rk? ?nd ?nginring ?nd C?n?tructi?n (?C) pr?j?ct? in th? ?n?rgy ?nd mining rurc ct?r?. M?int?n?nc? ?p?nding i? ?n nti?l ?p?r?ting ?xp?n ?f pl?nt ?p?r?t?r? ?nd th?r?f?r? imp?ct?d l by ?h?rt t?rm ch?ng in th? m?cr? ?nvir?nm?nt. ?ut?id? ?u?tr?li? ?nd N?rth ?fric?, w? h?v? n littl? ?vid?nc? ?f ? ?l?wd?wn in th? p?c? ?f ?C c?ntr?ct ?w?rd?. Th pr?j?ct? c?mpri l?rg? multi-yr c?ntr?ct? f?r pr?ducti?n t? f?r which th? ?utput i? ?ft?n pr?-ld ?nd th?r?f?r? l lik?ly t? b? imp?ct?d by ?h?rt t?rm fluctu?ti?n? in c?mm?dity pric (Killgren, L., 2005). ?tr?t?gy c?ntinu t? d?liv?r C?p? h t?bli?h?d itlf ? lding int?rn?ti?n?l pr?vid?r ?f n?n-m?ch?nic?l indu?tri?l rvic t? th? d?wn?trm ?n?rgy ?nd min?r?l rurc infrtructur? ct?r?. C?p? k? t? pr?vid? rvic thr?ugh?ut th? lif?cycl? ?f l?rg? indu?tri?l t? with ? ?tr?t?gy bd up?n: 1. Th? c?n?i?t?nt ?x?cuti?n ?nd d?liv?ry ?f pr?j?ct? ?n tim? ?nd ?n budg?t; 2. ? f?ty fir?t cultur? c?ntinu?u?ly ?triving t? pr?vid? injury-fr pr?j?ct ?x?cuti?n; ?nd 3. Invtm?nt in k?y ?m?rging m?rk?t? with l?w?r d?v?l?pm?nt ct?. C?p? h c?ntinu?d t? d?liv?r m?rgin pr?gri?n, ?n incring ?rd?r bk ?nd d?bt r?ducti?n in th? fir?t h?lf ?f th? yr, d?m?n?tr?ting th? rili?nc? ?f it? bu?in m?d?l. Th? f?cu? int?rn?ti?n?lly i? ?n d?wn?trm pr?ducti?n t? which piti?n? C?p? ?t th? l?w?r ri?k ?nd ?f th? gl?b?l ?il Fi?ld rvic (?F?) ?p?c? with n? ?xpur? t? m?r? di?cr?ti?n?ry drilling, ?xpl?r?ti?n ?r w?ll ?upp?rt ?ctiviti. In th? UK, C?p? h r?inf?rc?d it? d?min?nt piti?n with th? ?w?rd ?f ? flt-wid? m?int?n?nc? c?ntr?ct f?r Briti?h ?n?rgy (Manches ter, 2004). Tr?ding p?rf?rm?nc? H1 2009 H1 2008 Ch?ng? R?v?nu?  £331.6m  £295.9m +12.1% ?BIT?(2)  £36.2m  £29.9m +21.1% ?p?r?ting pr?fit m?rgin(5) 10.5% 10.1% +0.4% pt? Hdlin? PBT(6)  £30.2m  £21.3m +41.8% Pr?fit B?f?r? T?x  £27.2m  £14.7m +85.0% ?dju?t?d dilut?d ?P?(3) 18.1p 13.1p +38.2% Bic rning? p?r ?h?r? 16.6p 11.5p +44.3% ?xch?ng? r?t? m?v?m?nt? Th? incr in ?p?r?ting pr?fit? ?ttribut?bl? t? ?xch?ng? m?v?m?nt? ?f  £6.8m (?quiv?l?nt t? 4.4p p?r ?h?r?) h ?rin l?rg?ly fr?m th? wkn ?f ?t?rling ?g?in?t th? U? D?ll?r r?l?tiv? t? lt yr, with ?n ?v?r?g? r?t? f?r th? p?ri?d ?f U?D1.48 (2008: U?D1.98). Fin?ncing ct? N?t fin?ncing ct? b?f?r? ?th?r it?m? f?ll by 30% t?  £6.0m (2008:  £8.6m) r?fl?cting th? d?bt r?ducti?n ?nd r?duc?d int?rt r?t. R?gi?n?l ?v?rvi?w Th? Gr?up c?ntinu t? gm?nt it? bu?in ?n ? ggr?phic?l bi? with 12 bu?in unit? r?p?rting int? f?ur ggr?phic r?gi?n?. F?r th? ?ix m?nth? ?nd?d 30 Jun? R?v?nu? ( £m) ?BIT?2 ( £m) R?gi?n 2009 2008 2009 2008 UK 144.1 143.5 10.8 10.8 Gulf/Middl? t 102.7 49.6 20.6 11.6 CI?, M?d N?rth ?fric? 23.2 27.9 3.9 3.4 F?r t/P?cific Rim 61.6 74.9 4.5 6.4 T?t?l b?f?r? c?ntr?l ct? 39.8 32.2 C?ntr?l ct? (3.6) (2.3) T?t?l 331.6 295.9 36.2 29.9 Th? pr?p?rti?n ?f pr?fit? g?n?r?t?d fr?m ?ut?id? th? UK h c?ntinu?d t? gr?w ?nd n?w r?prnt? 73% ?f Gr?up ?p?r?ting pr?fit b?f?r? c?ntr?l it?m? (2008: 67%). Th rult? r?fl?ct C?p ?tr?ng m?rk?t piti?n in it? c?r? ?il rvic, d?wn?trm ?C ?nd mining rvic m?rk?t?. ?v?r th? fir?t h?lf ?f th? yr ?ur cli?nt? h?v? r?duc?d ct? whil?t m?int?ining f?ty. C?p? h h?lp?d th?m ?chi?v? th ?nd? by ?xt?nding th? ?c?p? ?f th? rvic t? b? pr?vid?d ?nd ?d?pting m?r? fl?xibl? pricing m?ch?ni?m? (Canfield, 2005). Th? Gulf/Middl? t h bn ?ur k?y gr?wth r?gi?n in th? p?ri?d, wh?r? w? h?v? b?n?fitt?d fr?m ?ignific?nt m?int?n?nc? ? hutd?wn ?nd pr?j?ct ?C ?ctivity. C?mbin?d with ? ?t?bl? UK m?rk?t, thi? h ?fft r?duc?d r?v?nu in b?th th? CI?/M?dit?rr?nn N?rth ?fric? ?nd F?r t/P?cific Rim, ?ur rult? in th? F?r t/P?cific Rim, princip?lly ?u?tr?li?, h?v? bn imp?ct?d by th? Gr?up? ?xpur? t? th? wk c?mm?rci?l ?nd rid?nti?l ?c?ff?ld hir? m?rk?t?, th? d?f?rr?l ?f pr?j?ct? in th? mining rvic ct?r ?nd d?l?y? t? Plut? LNG, th? ?n? l?rg? ?c?l? ?il ?nd g pr?j?ct curr?ntly in pr?gr. W? ?r? ing ? gr?wing l?v?l ?f int?rt in C?p bundl?d rvic? ?ff?ring in ?u?tr?li? ?nd ?r? incringly ?ptimi?tic ?b?ut th? futur? ?pp?rtuniti it pr?vid. D?bt fin?ncing ct? Th? n?t fin?nc? ch?rg? ?m?unt?d t?  £6.0m (2008:  £8.6m) ?nd includ?d fin?nc? l int?rt ?f  £0.8m (2008:  £1.0m) ?nd ?m?rtiti?n ?f b?nk f ?f  £0.3m (2008:  £0.6m). Th? Gr?up? ?ff?ctiv? int?rt r?t? f?ll t? 7.0% (2008: 7.8%) with int?rt c?v?r(13) incring t? 5.7 tim (2008: 3.3 tim). T?x ch?rg? ?nd ?ff?ctiv? t?x r?t? Th? t?x ch?rg? in th? p?ri?d b?f?r? ?th?r it?m? incrd t?  £7.7m (2008:  £5.4m) with ?n ?ff?ctiv? t?x r?t? ?f 25.5% (2008: 25.4%). T?x p?id in th? p?ri?d incrd t?  £5.3m (2008:  £3.2m) p?rti?lly r?fl?cting ch?ng t? th? p?ym?nt ?n ?cc?unt ?y?t?m? in ? numb?r ?f juri?dicti?n?. K?y ri?k? ?nd unc?rt?inti Th? k?y ri?k? ?nd unc?rt?inti f?r th? Gr?up ?r? dcrib?d ?n p?g 27 t? 29 ?f th? Gr?up? ?nnu?l R?p?rt ?nd ?cc?unt? 2008. C?nclu?i?n C?nclu?iv?ly, f?r publicly tr?d?d c?mp?ni ?nd building ci?ti with li?t?d curiti ?dh?r?nc? t? ?d?pt?d I m?y h?lp t? r?duc? th? ct ?f c?pit?l b?c?u th?ir ?cc?unt? will b? m?r? ?ccibl? t? p?t?nti?l invt?r? in th? wh?l? w?rld. F?r p?t?nti?l invt?r? , cr?dit?r? ?nd ?th?r ur? ?f fin?nci?l ?t?t?m?nt?, ?d?pt?d I will pr?vid? ? c?n?i?t?nt ?cc?unting fr?m? w?rk t? f?cilit?t? c?mp?rin ?f th? p?rf?rm?nc? ?nd prp?ct? ?f c?mp?ni ?nd building ci?ti. N?t ?xt?nding th? ?pplic?ti?n ?f th? I R?gul?ti?n , ?t lt t? m? c?mp?ni ?nd building ci?ti, c?uld crt? ?n ?rtifici?l b?rri?r t? gr?wth. References Bruce, T., (2004), looking at the same page accounts under ifrs are likely to look and behave quite differently to those under national gaap. Financial times report-international financial reporting standard; p4 Buck, T., Jopson, B.,(2005), brussels seeks greater role in iasb decisions. Financial times; feb.2005 Caims, D., (2004), financial instruments, accountancy; .sep.vol 134 issue 1333, p93, 1p Canfield, C., (2005), fasb v iasc; are the structure and standard setting process at the iasc adequate for the securities and exchange commission to accept international accounting standards for cross- border offerings, northwestern journal of international law business; fall 99, vol. 20 issue 1, p125, 20p. Fleming, C.,(2005), extracting accounting sense. Accountancy; mar 2005, vol. 15 issue 1339, p78, 2p 2c. Fuller, J.,(2005), new rules work magic for some; the abolition of goodwill amortisation under a new standard on m a keeps millions on certain balance sheets. Finan cial times; 3-02-05 Jobson, B., (2004), accounting fears make japan weary of europe. Financial times feb.2004. Kentouris, C., (2005), extracting accounting sense. Accountancy; mar 2005, vol. 135 issue 1339, p78,2p, 2c. Killgren, L., (2005), accounting change boost to alcatel earnings. Financial times; march 30 2004. Manchester, P., (2004), it feels the strain of compliance. The switch to ifrs will require major changes to company it systems. Financial times report; p.3. Teixeira, A., Pickens, D., (2005), reducing reporting risk. Chartered accountants journal; feb2005, vol. 84 issue 1, p36, 3p. Thompson, S., Murray, A, (2005), the listening board. Accountancy; mar 2005, vol. 135 issue 1339, p75,1p Appendix B?L?NC? ?HT Un?udit?d Un?udit?d 30 Jun? 30 Jun? 31 D?c?mb?r 2009 2008 2008 N?t  £m  £m  £m N?n curr?nt t? Int?ngibl? t? 188.3 181.4 188.0 Pr?p?rty, pl?nt ?nd ?quipm?nt 5 140.4 142.0 152.3 Invtm?nt? ?cc?unt?d f?r u?ing ?quity m?th?d 0.7 0.6 R?tir?m?nt b?n?fit t 0.1 0.1 0.1 D?f?rr?d t?x t 10.6 9.2 11.9 340.1 332.7 352.9 Curr?nt t? Inv?nt?ri 12.5 18.5 17.2 Tr?d? ?nd ?th?r r?c?iv?bl 178.2 157.3 184.7 Fin?nci?l t? d?riv?tiv? fin?nci?l in?trum?nt? 2.6 Ch IDC* ?ch?m? fund? (rtrict?d) 35.8 38.1 37.5 Ch ?nd ch ?quiv?l?nt? 9 32.7 15.7 33.3 259.2 232.2 272.7 Li?biliti Curr?nt li?biliti Fin?nci?l li?biliti B?rr?wing? (35.8) (36.9) (38.9) D?riv?tiv? fin?nci?l in?trum?nt? (5.0) (6.9) Tr?d? ?nd ?th?r p?y?bl (109.9) (99.7) (133.0) Curr?nt t?x li?biliti (11.6) (6.2) (9.4) (162.3) (142.8) (188.2) N?t curr?nt t? 96.9 89.4 84.5 N?n curr?nt li?biliti Fin?nci?l li?biliti B?rr?wing? (148.4) (177.8) (159.9) R?tir?m?nt b?n?fit li?biliti (5.1) (3.7) (5.2) D?f?rr?d t?x li?biliti (11.7) (11.8) (11.7) IDC* pr?vi?i?n (9.7) (8.0) (9.7) ?th?r pr?vi?i?n? (4.7) (4.7) (4.7) (179.6) (206.0) (191.2) N?t t? 257.4 216.1 246.2 ?h?r?h?ld?r? ?quity C?ll?d up ?h?r? c?pit?l 33.3 33.0 33.1 ?h?r? pr?mium ?cc?unt 8.7 7.9 8.4 ?p?ci?l rrv? 1.0 1.0 1.0 ?th?r rrv 29.2 27.0 39.4 R?t?in?d rning? 183.4 146.5 163.6 T?t?l ?h?r?h?ld?r? ?quity 255.6 215.4 245.5 Min?rity int?rt in ?quity 1.8 0.7 0.7 T?t?l ?quity 257.4 216.1 246.2 IDC r?f?r? t? th? Indu?tri?l Di Cl?im? which ?r? fund?d u?ing th? ?ch?m? ch C?NLID?T?D INC?M? ?T?T?M?NT Un?udit?d H?lf yr ?nd?d 30 Jun? 2009 Un?udit?d H?lf yr ?nd?d 30 Jun? 2008 Yr ?nd?d 31 D?c?mb?r 2008 B?f?r? ?th?r it?m?* ?th?r it?m?* T?t?l B?f?r? ?th?r it?m?* ?th?r it?m?* T?t?l B?f?r? ?th?r it?m?* ?th?r it?m?* T?t?l N?t  £m  £m  £m  £m  £m  £m  £m  £m  £m C?ntinuing ?p?r?ti?n? R?v?nu? 331.6 331.6 295.9 295.9 622.7 622.7 ?p?r?ting pr?fit b?f?r? ?th?r it?m? 34.7 34.7 29.9 29.9 65.0 65.0 ?m?rtiti?n ?f int?ngibl? t? (1.4) (1.4) (1.4) (1.4) (2.7) (2.7) Indu?tri?l di ct? (2.0) (2.0) (2.7) (2.7) (5.7) (5.7) ?xc?pti?n?l it?m? 3 (3.5) (3.5) (4.1) (4.1) ?p?r?ting Pr?fit 34.7 (3.4) 31.3 29.9 (7.6) 22.3 65.0 (12.5) 52.5 ?h?r? ?f pt t?x pr?fit? fr?m j?int v?ntur 1.5 1.5 0.5 0.5 T?t?l ?p?r?ting pr?fit 36.2 (3.4) 32.8 29.9 (7.6) 22.3 65.5 (12.5) 53.0 Fin?nc? inc?m? 0.4 0.4 0.8 0.4 1.0 1.4 0.8 2.0 2.8 Fin?nc? ct? (6.4) (6.4) (9.0) (9.0) (18.0) (18.0) Pr?fit b?f?r? t?x 30.2 (3.0) 27.2 21.3 (6.6) 14.7 48.3 (10.5) 37.8 T?x?ti?n (7.7) 0.9 (6.8) (5.4) 4.8 (0.6) (12.2) 6.3 (5.9) Pr?fit fr?m c?ntinuing ?p?r?ti?n? 22.5 (2.1) 20.4 15.9 (1.8) 14.1 36.1 (4.2) 31.9 Di?c?ntinu?d ?p?r?ti?n? L ?ttribut?bl? t? di?c?ntinu?d ?p?r?ti?n? (0.2) (0.2) (0.2) (0.2) Pr?fit f?r th? p?ri?d 22.5 (2.1) 20.4 15.7 (1.8) 13.9 35.9 (4.2) 31.7 ?ttribut?bl? t?: ?quity ?h?r?h?ld?r? 19.1 13.2 30.6 Min?rity int?rt 1.3 0.7 1.1 20.4 13.9 31.7 rning? p?r ?h?r? f?r pr?fit ?ttribut?bl? t? ?quity ?h?r?h?ld?r? Fr?m c?ntinu ing ?nd di?c?ntinu?d ?p?r?ti?n? Bic 4 16.6p 11.5p 26.7p Dilut?d 4 16.3p 11.3p 26.3p Fr?m c?ntinuing ?p?r?ti?n? Bic 4 16.6p 11.7p 26.9p Dilut?d 4 16.3p 11.5p 26.4p ?T?T?M?NT ?F C?MPR?H?N?IV? INC?M? Un?udit?d Un?udit?d H?lf-yr H?lf-yr Yr ?nd?d ?nd?d ?nd?d 30 Jun? 30 Jun? 31 D?c 2009 2008 2008  £m  £m  £m Pr?fit f?r th? p?ri?d 20.4 13.9 31.7 ?th?r c?mpr?h?n?iv? inc?m? Curr?ncy tr?n?l?ti?n diff?r?nc (13.5) 19.7 42.6 ?ctu?ri?l (l)/g?in r?c?gnid in th? p?n?i?n ?ch?m? (2.7) 2.5 (3.3) M?v?m?nt in rtricti?n ?f r?tir?m?nt b?n?fit t in ?cc?rd?nc? with I 19 2.5 (2.8) 2.6 Ch fl?w h?dg f?ir v?lu? g?in?/(l) 1.6 1.8 (6.5) N?t invtm?nt h?dg f?ir v?lu? g?in?/(l) 2.7 (5.5) D?f?rr?d t?x ?n h?dg (1.2) 3.3 ?th?r c?mpr?h?n?iv? inc?m? f?r th? p?ri?d, n?t ?f t?x (10.6) 21.2 33.2 T?t?l c?mpr?h?n?iv? inc?m? f?r th? p?ri?d 9.8 35.1 64.9 ?ttribut?bl? t?: ?quity ?h?r?h?ld?r? 8.7 34.4 63.8 Min?rity int?rt 1.1 0.7 1.1 9.8 35.1 64.9 ?T?T?M?NT ?F CH?NG IN ?QUITY Un?udit?d ?h?r? C?pit?l ?h?r? Pr?mium ?p?ci?l Rrv? R?t?in?d rning? ?th?r rrv T?t?l Min?rity int?rt T?t?l  £m  £m  £m  £m  £m  £m  £m  £m ?t 1 J?nu?ry 2008 32.8 7.5 1.0 132.9 5.5 179.7 1.0 180.7 Pr?fit f?r th? p?ri?d 13.2 13.2 0.7 13.9 ?th?r c?mpr?h?n?iv? inc?m?: Curr?ncy tr?n?l?ti?n diff?r?nc 19.7 19.7 19.7 Ch fl?w h?dg f?ir v?lu? g?in? inp?ri?d 1.8 1.8 1.8 ?ctu?ri?l g?in r?c?gnid in th? p?n?i?n ?ch?m? 2.5 2.5 2.5 M?v?m?nt in rtricti?n ?f r?tir?m?nt b?n?fit tin ?cc?rd?nc? with I 19 (2.8) (2.8) (2.8) T?t?l c?mpr?h?n?iv? inc?m? f?r th? p?ri?d ?nd?d 30 Jun? 2008 12.9 21.5 34.4 0.7 35.1 Tr?ncti?n? with ?wn?r?: ?cqui?iti?n ?f min?rity int?rt (1.0) (1.0) ?h?r? ?pti?n? pr?cd? fr?m ?h?r iu?d 0.2 0.4 0.6 0.6 v?lu? ?f ?mpl?y rvic 0.7 0.7 0.7 0.2 0.4 0.7 1.3 (1.0) 0.3 ?t 30 Jun? 2008 33.0 7.9 1.0 146.5 27.0 215.4 0.7 216.1 ?t 1 J?nu?ry 2008 32.8 7.5 1.0 132.9 5.5 179.7 1.0 180.7 Pr?fit f?r th? p?ri?d 30.6 30.6 1.1 31.7 ?th?r c?mpr?h?n?iv? inc?m?: Curr?ncy tr?n?l?ti?n diff?r?nc 42.6 42.6 42.6 Ch fl?w h?dg f?ir v?lu? l in p?ri?d (6.5) (6.5) (6.5) N?t invtm?nt h?dg f?ir v?lu? l in p?ri?d (5.5) (5.5) (5.5) D?f?rr?d t?x ?n h?dg 3.3 3.3 3.3 ?ctu?ri?l l r?c?gnid in th? p?n?i?n ?ch?m? (3.3) (3.3) (3.3) M?v?m?nt in rtricti?n ?f r?tir?m?nt b?n?fit tin ?cc?rd?nc? with I 19 2.6 2.6 2.6 T?t?l c?m pr?h?n?iv? inc?m? f?r th? p?ri?d ?nd?d 31 D?c?mb?r 2008 29.9 33.9 63.8 1.1 64.9 Tr?ncti?n? with ?wn?r?: ?cqui?iti?n ?f min?rity int?rt (1.0) (1.0) R?ducti?n in min?rity int?rt (0.4) (0.4) ?h?r? ?pti?n? pr?cd? fr?m ?h?r iu?d 0.3 0.9 1.2 1.2 v?lu? ?f ?mpl?y rvic 1.2 1.2 1.2 d?f?rr?d t?x ?n ?h?r? ?pti?n? (0.4) (0.4) (0.4) 0.3 0.9 0.8 2.0 (1.4) 0.6 ?t 31 D?c?mb?r 2008 33.1 8.4 1.0 163.6 39.4 245.5 0.7 246.2 C?NLID?T?D CH FL?W ?T?T?M?NT Un?udit?d Un?udit?d H?lf-yr H?lf-yr Yr ?nd?d ?nd?d ?nd?d 30 Jun? 2009 30 Jun? 2008 31D?c2008 N?t  £m  £m  £m Ch fl?w? fr?m ?p?r?ting ?ctiviti Ch g?n?r?t?d fr?m ?p?r?ting ?ctiviti 6 32.5 25.6 70.9 Int?rt r?c?iv?d 0.6 1.4 2.6 Int?rt r?c?iv?d ?n rtrict?d fund? (0.2) (1.0) (2.0) N?t int?rt r?c?iv?d 0.4 0.4 0.6 Int?rt p?id (6.2) (8.3) (17.0) Iu? ct? ?f n?w b?nk ln? (1.5) (1.5) T?x p?id (5.3) (3.2) (4.8) N?t ch infl?w fr?m ?p?r?ting ?ctiviti 21.4 13.0 48.2 Ch fl?w? fr?m invting ?ctiviti Purch ?f bu?in n?t ?f ch ?cquir?d (3.6) (3.6) Purch ?f bu?in d?f?rr?d c?n?id?r?ti?n p?id (0.9) (0.9) Pr?cd? fr?m l? ?f pr?p?rty, pl?nt ?nd ?quipm?nt 5 0.9 1.3 2.7 Purch ?f pr?p?rty, pl?nt ?nd ?quipm?nt 5 (5.0) (12.2) (19.9) Purch ?f int?ngibl? t? (0.3) Divid?nd p?id t? min?rity int?rt (0.4) N?t ch ud in invting ?ctiviti (4.4) (15.4) (22.1) Ch fl?w? fr?m fin?ncing ?ctiviti N?t pr?cd? fr?m iu? ?f ?rdin?ry ?h?r? c?pit?l 0.6 1.2 Pr?cd? fr?m b?rr?wing? 8.6 Fin?nc? l princip?l p?ym?nt? (3.1) (2.9) (6.1) R?p?ym?nt ?f b?rr?wing? 7 (12.1) (2.2) (20.0) ttl?m?nt ?f ln n?t 8 (3.7) N?t ch ud in fin?ncing ?ctiviti (18.9) (4.5) (16.3) ?xch?ng? (l)/g?in? ?n ch, ch ?quiv?l?nt? ?nd b?nk ?v?rdr?ft? (3.7) 0.1 5.5 N?t (d?cr)/ incr in ch, ch ?quiv?l?nt? ?nd b?nk ?v?rdr?ft? (5.6) (6.8) 15.3 ?p?ning ch, ch ?quiv?l?nt? ?nd b?nk ?v?rdr?ft? 30.5 15.2 15.2 Cling ch, ch ?quiv?l?nt? ?nd b?nk ?v?rdr?ft? 9 24.9 8.4 30.5

How to Conjugate Bâtir (to Build)

Self, Nature, The Universe ! - 1012 Words

Connected to Self, Nature, the Universe! Spiritual-Awareness-And-Why-It-Is-CoolHair is not the only spiritual phenomena that empowers your connection to Higher Self, Soul and Spirit, it can center you in ‘nature’ or Earth and thus the Universe. Nature allows greater study to the true nature of humans, humanity and the mysteries. In Nature we can see a clear reflection of ourselves. We are atoms, and minerals, the very chemistry and physiology of crystals, carbon, gold and other natural phenomena. Nothing that exists in our Universe is not also within ourselves. With greater awareness and expansion of consciousness we can see and know many truths and illusions that exists through myth and culture. And thus we have the freedom to choose†¦show more content†¦Are you in Alignment? Are you at-one-with what you say, what you mean and what you actually do? Do you love yourself unconditionally? Can you love someone unconditionally; in spite of so called race, sexual orientation, tribe or gender? Are you, in this life, at your next stage of personal evolution? Can you see the act of making love as spiritual rather than merely physical or emotional? Can you find the spiritual in all things other than church, the bible, forms of religion and doctrine? Is your heart open and light? Do you see your life as miracles, gratitude and blessings, rather than regret, failures and lessons? Can you recreate yourself? Consciousness is about being â€Å"awake† on many levels not merely awareness of a particular situation or man-made paradigm. Consciousness noun 1. the state of being awake and aware of one’s surrounding Consciousness is the quality or state of awareness, or, of being aware of an external object or something within oneself. Awareness noun 1. knowledge or perception of a situation or fact concern about and well-informed interest in a particular situation or development. (Merriam – Webster) Often times, we are still angry and sick from dis-ease at parts of our traumatic past and histories! Many get stuck in this kind of ‘hellish’ karmic battle between dark and light forces. We have become numb, dumb and used to these kinds of spiritual attacks as ‘normal’ or ‘just the way it is.’ On aShow MoreRelatedThe Class About Benedict Spinoza s Ethics803 Words   |  4 Pagesthe class about Benedict Spinoza’s Ethics: Part One. My central idea is how Spinoza’s idea of God brings a new perspective on existence to those who take the time to listen. Spinoza’s Ethics and You I. Introduction A. What is the truth behind the universe? B. Many people have asked themselves this question over the course of history. C. Today, however, I am going to focus in on one individual and explore his work around this subject: Benedict de Spinoza. D. Spinoza was a Dutch philosopher of the 17thRead MoreEssay on Critique of Aquinass Cosmological Argument960 Words   |  4 PagesReligion(55). 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In that vein, the increase of entropy contributed the diversificationRead MoreAnalysis Of The Article On Being An Atheist By H. J. Gilman1664 Words   |  7 Pagesthe best explanations of the existence of God. Merely observing the universe only does not prove the existence of God; however, when glazing into the Universe as a whole, denying the existence of an intelligent, moral, personal and perfect Being is not conceivable. To reject God based on the evils in the world is not proof that God does not exists. Theist’s beliefs are not based solely on the natural complexities of the universe existing, nor do I believe Theist’s are wal king around trying to proveRead MoreEssay about Response to an Athiest1362 Words   |  6 Pagesargument, nor is it presented as such by its author Samuel Clarke (11 October 1675 – 17 May 1729) was an English philosopher and Anglican clergyman.. It starts from a fact and it often explicitly appeals to facts. The intelligence, for example, of the self-existence arid original cause of all things is, he says, not easily proved a priori, but demonstrably proved a posteriori from the variety and degrees of perfection in things, and the order of causes and effects, from the intelligence that createdRead MoreDifferent States Of Consciousness By Maharishi Vedic Science795 Words   |  4 Pagesconsciousness Maharishi Vedic Science states that â€Å"failure to fulfill our desires comes from our inability to use the full capacity of the mind† (SCI, Lesson 1). Maharishi Vedic Science reveals that never-ending cycle of addiction-recovery-addiction is self-created because the addict’s true potential is obscured by a lack of consciousness. Generally the addict is aware only of the waking, sleeping and dreaming states of consciousness. In the sleeping state one is not aware of what is happening withinRead MoreEssay about Leibniz’s Monadology and Observed Phenomena1471 Words   |  6 Pagesby the way his explanation of the structure of the physical world agrees with the phenomena observed in science, mathematics and nature. I will begin by showing the agreement between Leibniz and science. Second, I will show his agreement with mathematics. Lastly, and through use of the previous two arguments, I will show Leibnizs agreement with observations of nature. Throughout the history of science, investigations of physical objects have shown them to be divisible into portions of everRead MoreThe Concept Of Self And Selflessness1622 Words   |  7 PagesThe concept of self and selflessness is prime to all Indian philosophies. Two of India’s most popular religious systems, Jainism and Buddhism, teach renunciation of the self in order to reach Samadhi and Dharma (i.e. enlightenment, breaking free from the cycle of rebirth and correct living) (Collins, 1990). While Jainism vehemently espouses denial of self, both as an ideological concept and as a tangible reality, Buddhism teaches renunciation of self by way of still using the self as a vehicle forRead MoreThe Concept Of Self And Selflessness1619 Words   |  7 PagesThe concept of self and selflessness is prime to all Indian philosophies. Two of India’s philosophical systems, Jainism and Buddhism, teach renunciation of the self in order to reach Samadhi and Dharma (i.e. enlight enment, breaking free from the cycle of rebirth and correct living) (Collins, 1990). While Jainism strongly espouses denial of self, both as an ideological concept and as a tangible reality, Buddhism teaches renunciation of self by way of still using the self as a vehicle for such understandingRead MoreSimilarities Between Confucianism And Taoism902 Words   |  4 Pagesand differences of Confucianism and Taoism can be found in their beliefs and concepts of self-cultivation, texts, and society and nature. Indigenous Chinese beliefs helped sculpt the mold for Confucian and Taoist principles. The traditional beliefs are the following: spirits, tian, veneration of ancestors, seeing patterns in nature, yang and yin, and divination. Spirits are active in every aspect of nature and the human world. Tian is â€Å"the omnipresent power that was believed to rule the world†¦ and

Grief And Grief Of Grief - 1765 Words

Grief is a part of life that is simply unavoidable. People grieve over a multitude of different things. For instance, when one thinks of grief they often immediately think of death; that a person has to experience the loss of a loved one to understand and go through the grieving process. However, grief is defined as â€Å"deep sorrow,† so anything causing one to feel a deep sense of sadness can cause them to go through the grieving process. The process of grief consists of five stages. The first is denial, where one is surprised and shocked to the point of disbelief. The second stage is anger, where one is just mad that it happened in general. Then they enter the third stage of depression, where they are done being mad, but are instead incredibly sad and are having a hard time even functioning. The fourth stage is bargaining, where one grieves their own life and begins to bargain with God and question what they could have done differently. Finally they then reach the fifth and final stage which is acceptance, where one is able to think upon the event and have happy thoughts. I have experienced grief in my life already more than a couple of times, and all being due to different types of unfortunate events occurring. Though, I specifically remember going through every step in the grieving process after the death of my good friend Sam. When my best friend Jacob woke me up with a call to inform me that Sam was dead, I literally thought he was kidding. In my mind at the time thereShow MoreRelatedGrief : Grief And Grief1120 Words   |  5 PagesGrief/ Mourning Grief is a part of life that is simply unavoidable. People grieve over a multitude of different things. For instance, when one thinks of grief they often immediately think of death; that a person has to experience the loss of a loved one to understand and go through the grieving process. However, grief is defined as â€Å"deep sorrow,† so anything causing one to feel a deep sense of sadness can cause them to go through the grieving process. The process of grief consists of five stagesRead MoreGrief : Grief And Grief1251 Words   |  6 PagesGrief in The Mind Grief is a natural occurrence that everybody goes through in their life. It can cause depression to some, but to others it is a way of coping with the loss of something incredibly meaningful. Grief can also occur from the death of a loved one, a change in your career, or the ending of a long relationship or a friendship. Grief can be any type of feelings people go through such as, being angry, being upset, having constant worries, relief, possible fear, or any other possible typeRead MoreGrief And Grief2078 Words   |  9 PagesGrief is the natural repercussion of tragedy. Grief is never something we expect but is inevitably a normal part of life. Even though grief is a normal part of loss, there is no normal way to respond; Each person grieves in their own way. It is usually looked upon in five stages: denial, anger, bargaining, depression, and acceptance. However, these stages don’t apply to grief seen in Greek tragedy and it cannot be looked at as a linear progression. Tr agedies utilize grief and its relation to angerRead MoreGrief And Grief By Mark Twain1410 Words   |  6 Pagescomes the grief, which for some may be a great burden, Merriam-Webster defines grief as â€Å"deep and poignant distress caused by or as if by bereavement† (2012, par.1). Grief is a process that, while an incredibly unique process, is an inevitable stage for all those living a life surrounded by those they love, cherish and value. This paper will examine the five stages of grief and how other varying cultures handle death and grieving. Hopefully, providing a better understanding of how grief works in ourRead MoreGrief, Bereavement And Disenfranchised Grief1745 Words   |  7 Pagesexamines the implications of grief, bereavement and disenfranchised grief. Grief in response to a loss is a unique experience and is expressed distinctively by every individual. It is helpful to have models that outline the stages of grief that need to be experienced in order to achieve a cceptance. However, their utility is limited by the reality that grief is immeasurably complex and individualized. Veterans and children are two groups at risk of developing disenfranchised grief. Therefore, it will beRead MoreGrief, The Common Themes Of Grief1134 Words   |  5 PagesReflective Paper According to Hart (2012), those people who are suffering from grief often seek help from the health care professionals. This is important for the clinicians to identify and address their own experiences in the clinical settings. The main aim of this article is to explore the facts about grief, the common themes of grief and the different ways in which the patient process of the clinicians can be facilitated. After the initiation of my nursing program, I equated end of life care withRead MoreHealthy Grief1104 Words   |  5 PagesGrief is an inner sense of loss, feeling of emptiness and sadness every human being experience at some point of life and each person feels and handles it differently. But there are some common stages of grief which starts from recognizing a loss to the final acceptance. It is not necessary that grief should occur after the death of a beloved one. Grief is the multifaceted response to death and losses of all kinds, including emotional (affective), psychological (cognitive and behavioral), social,Read MoreHamlets Grief940 Words   |  4 Pagesabout his way of grieving over his father’s recent death. Shakespeare’s play Hamlet is a remarkable tale that is centered on the idea of death and grief. While death is a universal occurrence, meaning every person will deal with it, how we grieve after a loss is completely individual. To look at a formula of gr ief, most turn to the five stages of grief developed by Elizabeth Kubler-Ross, a psychiatrist, who studied the topic in her book On Death and Dying. This model consists of denial, anger, sadnessRead MoreHealthy Grief1016 Words   |  5 PagesHealthy Grief It is healthy and natural to experience the reaction of grief in individuals at some time in their life. Grief initially occurs when individuals lose someone important whether it is after death or become broken hearted from a relationship, addiction, diagnosis of a sickness, and other difficult transitions that a person has to accept and learn in how to move forward in a healthy aspect in order to enjoy life. These examples in expressing different angles of grieving can lead to a physiologicalRead MoreWhat is Grief?1639 Words   |  7 Pages Grief can occur from any trigger in a person’s life. It is an universal emotion that once it takes hold of someone it can take days to years to be able to get out of a grieving slump. Without support from others, the grief can manifest deeper inside the emotional sanity of that person. Sometimes all it takes for someone to get over their grief is help and kind understanding from those around them. When someone is grieving, many people aro und them feel uncomfortable not knowing how to help, but when

Ford Motor Company Essay - 3016 Words

Ford Industry Analysis The automobile industry began with Henry Ford’s production of the Model T in the early 1900’s. With the creation of the assembly line, cars became cheaper and quicker to produce, thus making them affordable for many people. There were originally 500 auto manufacturers. By 1908, there were only 200; and in 1917 only 23 remained. This vast reduction was due to large amounts of consolidation within the industry. Currently, the major competitors within the industry are Ford, DaimlerChrylser, General Motors (GM), Honda, Toyota, and Volkswagen. A few United States (US) manufacturers produce 23% of the world’s vehicles while Japan is responsible for 21%. The tendency for the industry is to be a global†¦show more content†¦Economic Climate In the past, the oversized vehicle was the body-style of choice among American consumers. In the 1970’s, oil shortages led to an increase in demand for more fuel-efficient cars, thus the sub-compact car became popularized. After 1979, Japan’s efficiency at producing this type of car allowed them to take 30% of the U.S. automobile market away from American manufacturers. In 1999, total industry sales have risen 8%2. Now, unprecedented competition has pressured firms to reduce costs. This competition is a result of the mass consolidations occurring among worldwide automotive manufacturers. These immense companies are able to offer many styles and options, but so many options come at a cost. This could become a problem for them as more informed consumers insist on lower prices and more add-ons. The World Wide Web, which allows consumers to thoroughly research and purchase automobiles from home, has become an essential ingredient to any successful automakers arsenal, and will continue to play a large role in the 21st Century. The luxury vehicle segment has grown more competitive, yet maintains large profit margin potential. American buyers have been showing increased interest in European and Japanese manufacturers. A study in 1990 revealed 11% of Americans wanted to purchase European luxury cars, a number that has increased to 23% in 1999. The SportShow MoreRelatedFord Motor Company2304 Words   |  10 PagesFord Motor Company GROUP PROJECT ACC 505 - FINANCIAL ACCOUNTING 12/01/96 TABLE OF CONTENTS DESCRIPTION PAGE INTRODUCTION........................................................1 LIQUIDITY...........................................................1-3 Working Capital...................................................1 Current Ratio Quick Ratio.......................................2 Receivable Turnover Average Days Sales UncollectedRead MoreFord Motor Company1426 Words   |  6 PagesFord Motor Company Supply Chain Strategy Background In 1913, Henry Ford revolutionized product manufacturing by introducing the first assembly line to the automotive industry. Ford s hallmark of achievement proved to be a key competence for the motor company as the low cost of the Model T attracted a broader, new range of prospective car-owners. However, after many decades of success, customers have become harder to find. Due to relatively new threats to the industry, increasing numbersRead MoreFord Motor Company1853 Words   |  8 PagesFord Motor Company Corrie Madison-White MGT/521 August 13, 2011 Andrew Rosenberg Abstract A mutual funds manager is trying to decide whether or not they would be willing to invest in the Ford Motor Company. In order to make an informed decision the potential mutual funds manager will look at how recent economic trends are influencing the business, strategies the company has used or could use for adapting to changing markets, tactics the company has implemented to achieve theirRead MoreFord Motor Company1971 Words   |  8 PagesFord Motor Company Ford Motor Co. Benefits from Service Parts Software from SAP Mary Ann Tindall Steve Balaj Manager, Business Technology Renewal IT Manager, Business Technology Slide 2 Confidential SAPPHIRE 08 OR3349 Ford Motor Company Ford Motor Co. Benefits from Service Parts Software from SAP Mary Ann Tindall Steve Balaj Manager, Business Technology Renewal IT Manager, Business Technology Ford Motor Company Ford Motor Company, a global automotive industry leader basedRead MoreFord Motor Company5077 Words   |  21 PagesCASE ASSIGNMENT Faced with an overwhelmingly complex situation, Alan Mulally has been brought in as Ford Motor Companys new president and CEO. As diverse global dynamics confront the company and competitive pressures continue to build, he has the challenging task of improving Fords brand image and returning the company to profitability. Mulally has invited your consulting firm to advise his management team on restoring the companys reputation and viability. Assigned to the project, you haveRead MoreFord Motor Company1787 Words   |  8 PagesFord Motor Company’s Value Enhancement 1. Does Ford have too much cash? The amount of cash that Ford is carrying on its balance sheet is too much considering that additional money not used for the advancement of the company belongs to the owners of the firm, the shareholders. Having too much cash on its balance sheet will be a disincentive to Ford’s employees who consequently will feel not feel an urgency to perform and add value to the company. Notwithstanding the fact that the companyRead MoreThe Ford Motor Company And General Motors1851 Words   |  8 Pagesdestructions riddled throughout Canada’s history? This is the Canadian automotive industry and it is enormous and powerful yet so threatened by politics. Two of the largest players in the automotive industry are the Ford Motor Company and General Motors. By comparing the two paths both parallel companies have taken throughout over one hundred years of operations (Dykes, 2015), we can expose proper and improper business strategies within Canada. We can adventure through the strengt hs built up by management,Read MoreThe Legacy Of The Ford Motor Company1023 Words   |  5 PagesOn June 17, 1903 the Ford Motor Company was organized. The date is the day the deal started for Henry Ford not because the company had his name, the day all his hard work would start to payoff. To look at the deal from just one day would not do justice to the brilliant way and intertwined ways Henry Ford took the world by storm. From the start in Ford’s garage to the offices of lawyers, and then on to control of the largest automotive companies in the world one can see the deal was just a key toRead MoreThe Invention Of The Ford Motor Company1279 Words   |  6 Pagesincome for Americans meant that they were able to afford more appliances like a toaster or a car. Prices dropped with industrial innovations like the moving assembly line. With these new prices, people could buy more per dollar. Henry Ford’s, The Ford Motor Company is an example of a business that prospered i n the 1920s. The innovation of Ford’s Model T allowed many Americans to explore the country and experience being on the road. Along with these new products and appliances, businesses made a new formRead MoreFord Motor Company Essay760 Words   |  4 PagesFord motor company: The Ford Empire was almost a century old. After a series of great growth periods and high revenues, the company from early 2004 to 2008 has been hit by the recession and very challenging times. The decision to invite an outsider as the CEO of Ford motors was to take a fresh and rather novel view of Ford operations and to look at it unbiased. Ford appears on the list of the world’s most ethical companies its commitment to stakeholder engagement, corporate governance, sustainability

Usefulness Of The Future Managers - 1213 Words

Usefulness to the Future Managers Over the recent past, many workers have developed a liking for startups over established corporate jobs. The workers do not want to get fixed by rigid laws and hierarchical structure. The trend has both risks and benefits. One of the risks is that the startup organizations do not give proper attention to the human resources. Moreover, the startups may violate one or more aspects of the employment law. The book is useful in training prospective future managers and employers since the workplace discrimination scenario is a rapidly changing issue that requires a more intellectual approach. The risks of violating the discrimination rules are devastating to both the employer and organization. Knowledge is power, and the prospective managers will gain the knowledge surrounding employment discrimination and harassment and are thus informed of the possible penalties for violating such laws. The book also gives the potential managers the ability to interpret the laws governing a certain topic in the contemporary business life. Additionally, the book enlightens the potential managers about the existing legal bodies that address issues such as workplace discrimination. The students can get more information not covered in the classroom or the book from these bodies. One such body is the United States Equal Employment Opportunity Commission (EEOC). The agency has a website that contains the jurisdictions over claims of discrimination in the variousShow MoreRelatedEssay on Evaluate The Usefulness Of The Product Lifecycle To A Firm683 Words   |  3 Pages In this essay I will look at the advantages and disadvantages of using a product lifecycle, as well as evaluating the usefulness of such a model to a firm. The Product Lifecycle is a part of the portfolio analysis, in which a firm can analyse the stages in a products life. It is a model used to aid with decision making in a firm, and part of the marketing planning process. The shape and length of the lifecycle varies with the different products, as each one is unique. The different stages are launchRead MoreEarning Management1159 Words   |  5 Pagesmanagement can reveal inside information to investors. 1) Incentives given on contracts a) Bonus is given on net income referring to contract ï‚ · Volatility of the new accounting standards may lead to lower net income ï‚ · May adversely affect manager effort b) Debt covenant contracts ï‚ · New accounting standards may increase probability of debt covenant violation ï‚ · Contract violation is costly, earnings management may be low-cost way to work around 2) Investor-based arguments CrediblyRead MoreEarning Management: Is It Good or Not?1167 Words   |  5 Pagesmanagement can reveal inside information to investors. 1) Incentives given on contracts a) Bonus is given on net income referring to contract ï‚ · Volatility of the new accounting standards may lead to lower net income ï‚ · May adversely affect manager effort b) Debt covenant contracts ï‚ · New accounting standards may increase probability of debt covenant violation ï‚ · Contract violation is costly, earnings management may be low-cost way to work around 2) Investor-based arguments CrediblyRead MorePositive vs Normative Accounting Theory Essay1032 Words   |  5 PagesPositive accounting theory had its origins in the late 1950’s and arose out of the dissatisfaction with normative theories. For example there are many conflicting objectives of normative theory including economic efficiency, decision usefulness, predicting future share price, improved quality of Page  1  of  3      Notice  how  the  last   sentence  of  each   paragraph  should   lead  into  the  next   paragraph  assisting   with  the  flow  of  the   essay   financial reports. Deciding the importance ofRead MoreImportance of Financial Statements to Managers, Investors and Creditors1095 Words   |  5 PagesName: Dinh Thi Quyen Class: A4 – LT6B Number: 24 Essay: Importance of financial statements to managers, investors and creditors Financial statements are important reports. They show how a business is doing and are very useful internally for a companys stockholders and to its board of directors, its managers and some employees, including labor unions. Externally, they are important to prospective investors, to government agencies responsible for taxing and regulating, to lenders such asRead MoreThe Balanced Scorecard ( Bsc ) Essay1385 Words   |  6 Pagesarea due to the utility. This essay will demonstrate the feature and the usage of the Balanced Scorecard, the historical development and the usefulness of BSC. Then the essay will analyse why BSC is suitable for the company to acquire another company. What is the Balanced Scorecard? The Balanced Scorecard (BSC) is a powerful diagnostic tool which provides managers with a vision and strategy of the organization to completely value the performance of the organization(Roussas Mccaskill 2015). BSC integratesRead MoreFinancial Accounting Theory the Reporting Environment1578 Words   |  7 Pagesrecommendations and is concerned with what should be done in contrast to explaining why current practice is carried out in the manner that it is (positive theory). Normative theorists usually attempt to derive either the ‘true income’ or adopt the ‘decision — usefulness’ approach whereby accounting reports are an input into users’ decisions (e.g., to buy or sell shares, management decisions on the financial wealth of firms, etc.). The major issues are the impact of the changing price environment (prices) and theRead MoreTechnology Acceptance Model From Fishbein And Ajzens ( 1975 )1468 Words   |  6 Pagesemployees toward electronic mail (e-mail) over typewriter. The e-mail was a new technology at the time that serve to substitute the conventional typewriter. He found that this the acceptance was led by perceived usefulness (PU) and perceived ease of use (PEOU) of the technology. Perceived usefulness means level of confidence from employees as the users of both technologies that the new technology will have positive impact towards their performance. While perceived ease of use was defined as degree of beliefRead More Strategic Planning Essay624 Words   |  3 Pagesgoals of the organization. Some believe that in today’s rapidly changing environment, strategic planning is becoming more difficult and therefore more obsolete because changes are occurring so fast that plans-even those set for just months into the future-may soon be obsolete. The fact is that with the fast changing environment it is even more important to have strategic planning in every business today. nbsp;nbsp;nbsp;nbsp;nbsp;First to fully define what strategic planning involves; assessingRead MoreEvaluate the contribution of Management Information System to Organisations1530 Words   |  7 Pagescustomers. (Laudon, 2002,P1) It provides information figure of reports and displays to managers. For example, sales managers may use their computer workstations to get sales results of their products and to access weekly sales analysis reports, and then evaluate sales made by each salesperson. Management information systems arose in the 1970s to focus on computer-based information systems aimed at managers. (Laudon, 2002, P15). Because of the growths of the Internet, globalisations of trade, and

Mass Communication and Culture free essay sample

Culture is one of the most controversial terms. The definition of the word culture has been a challenge to many researchers as they try to define life. Everything in our life is a culture: behavior, language, politics, symbols, fashion, religion, etc. Culture covers all aspects of human life, so each definition of culture has a side of the truth and the definition of culture Is continuously workable. The definition presented In chapter 1 Is: Culture Is the world made meaningful: it is socially constructed and maintained through communication.It limits as well as vibrates us: it differentiates as well as unites us. It defines our realities and thereby shapes the way we think, feel, and act. The first sentence, which should be the cornerstone of the definition, is very creative and thought-provoking yet somewhat ambiguous. It does not state clearly what culture Is. In my opinion, the second sentence is the most important one. We will write a custom essay sample on Mass Communication and Culture or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It goes with most of other definitions that culture is socially constructed and therefore relative and changeable. Then follows the key Idea in understanding the relationship between culture and communication: culture Is maintained through communication.There Is a reciprocal relationship between them: culture affects the way we communicate, the language we use, and the expressions we make. And communication maintains, transfers, spreads and enriches our culture. In spite of the fact that culture limits our options and differentiates us, we should regard culture as a liberation and unification tool. Culture allows you to understand the world, make your decisions, Improve your experience and communicate with others. Your culture expresses your values, behavior, mentality and feelings.

Does School Violence Starts at Home Essay Example For Students

Does School Violence Starts at Home? Essay This bye of study will be done through data collection but will leave room to further the research. This article will cover some of the possible causes of school violence including domestic abuse, gang activity, drugs, depression, and anger issues. It will cower the involvement of parents, teachers, and other students. Problems to be faced are when and where the children get the guns that they use to reek havoc, looking into home life and dysfunctional families, children that are not popular and are picked on continually, children that can not deal With anger issues, and those who joke about committing violence. The variables used in this paper are different schools and different children and their home and school life. Is the family dysfunctional? How well does the child deal with every day stresses? How does the child feel, is he/she feeling isolated from family or friends? Are the children giving clues that they plan to kill or are thinking about violence? Each of these variables will change the outcome of different situations of violence. Does School Violence Start at Home? Does school violence start at home? Could there he other reasons for school lenience? The violence in Littleton, Colorado known as the Columbine Tragedy is just one example. There are also tragedies, or attacks, in Sensors Arkansas and Paddock Kentucky, and then on to Oregon and Virginia. We seam to mourn real violence such as these tragedys and relish simulated violence such as what one sees in the media, or on television (Dullard, 2000) In our schools eve have counseling for those that need it. If a student goes to the counselor and expresses a desire to kill other students they will put them through psychological and parental intervention hoping that this will help his thoughts. However, if a student goes to the counselor and expresses their thought Of wanting an abortion, she may get a free ride to the clinic. What does this show our students about the value of human life (Dullard, 2000) Starting With Students in dysfunctional families that cannot deal With stresses in their daily life, the feeling of isolation, not having friends or those who are picked on are the ones that are potential school shooters. These children may be ones that joke about shooting people, talks about the plans to kill someone, threatens other students, have problems handling anger, and most leave clues hat they are thinking about violence. The problem is not just our children but adults as well. The oldest known school massacre was in Bath, Michigan on May 18, 1927. A school board member upset over loosing his tart to higher taxes in order to build a new school, planted dynamite in the basement killing 39 students and injuring more, Another incident was a father that did not want his son enrolled at a Huston elementary school. He place dynamite in a suitcase and left it on the playground, The son and his father were killed along with two other children, the custodian and a teacher. Other children and the principal were injured. Where do students get the guns that they use in these shootings? A survey done in Gigs found that of the students homes kept guns in the home, of those are left unlocked and loaded. Out of 7,000 violent crimes committed each year by children with guns. The guns that are used Come from the homes Of the children. In California, the schools showed that two-thirds of the cases showed that the children got their guns from relatives or friends. And a study from Alfred University showed that 24% could get a gun without problems. This is a problem that needs correcting. Some of the arguments are that school violence start at home, others argue hat it is their environment, and yet some others argue that the different states have higher crime rates and this is what directs the child to violence. This could be because the criminals, or youths, do not think about the consequences of their actions. Others feel that the death penalty does act as a deterrent to murder and that there are alternatives for youths committing violence. Not all states have the same cost, monetary wise, and there is bias that needs to he looked at. Some of the variables are nationality and whether the students are female or male. The groups being compared are gangs, groups of children not in nags, and how they are raised. School violence takes many forms in and outside the school. It can be bullying, physical abuses, verbal abuses, brawling shooting, the use of dynamite. The most common forms are bullying and physical abuses but shootings are now listed as one of the extreme cases. The reasons for school violence are numerous, but the top reason is bullies inside the school The bullies try to dominate other students leading to fighting. If the child being bullied cant take it then he/she may go overboard and bring a gun to school and start shooting (Constitutional Rights Foundation Website). Parents share in the influencing of school violence as does teachers, school authorities and friends of the child. Shinra Reborn EssayAccording to the Mayo clinic more than 40,000 children in the United States are exposed to alcohol each year. There is also the learned behavior problem, when a child has a genetic predisposition to violence and his environment is violent as wellthe outcome will not be in anyones favor (Fryer, 01 1). The federal government has conducted crime visualization surveys that provide alternative conclusions to school violence. These self-report data shows that youths ages 10-17 have reported stable levels of violent crime visualization. However, we must realized that not all crimes are reported and those that are reported, not all are prosecuted. The rate of serious offending as of the mid-asses was comparable to that Of a generation ago (Larson, 2011). The Center for Disease Controls Youth Risk Behavior Surveillance Survey is the most widely cited source of prevalence information about school violence. Elated behaviors and experiences. The HERBS is administered to a random sample of students who are representative of the United States school population. The HERBS has found that since 1992 school associated deaths including suicides and homicides committed by adults have decreased more than 50%. They have found that fights and weapon possession at school has declined but that males and high school students report higher rats to tights and weapon possession at school. They have found that African-American and Hispanic students tend to report the higher rates of weapon possessions and elf-reported crime visualization at school does not vary by community arbitration. Urban-school students do report higher rates of gang presence (Larson, 201 1 1 Training for the school psychologist is a very important thing when it comes to children Specific violence prevention skills may be needed. Most practitioners should possess the baseline training that can be generalized but further training should be considered. (Larson, 201 1). In prevention we find that there are two major tasks that need to be incorporated into a plan, creating an organization al Structure and identifying concerns through assessment. The school psychologist is important to the process because they can use their training in collaborative and organizational consultation to bring order and focus to the process. The organizations to consider are community, district, and building (Larson, 2011). Working in tiers, we need to establish manipulation of community involvement, determine target groups from all schools, assess current resources and programs, foster coordination of activities and evaluate components across agencies. This is where the school psychologist can be a powerful influence in the process (Larson, 2011). Eight Harvard Law School students in the HELLS Education Law Clinic of the Trauma and Learning policy Initiative (TULIP) spent a full day at the Massachusetts State House, tests#wing bettor the Joint Committee on Education and lobbying legislators to garner support for legislation proposed by the Clinic to create safe and supportive school environments (Macrame, 2011). Many schools in the past five years have established initiatives to help the students in addressing many student problems such as bullying, truancy, traumatized children, and students with social and emotional difficulties. Today, schools are struggling to implement and coordinate many efforts and research shows that the goals of these initiatives would be reached through a more broad framework that would provide a safe and supportive environment for all students. We need a sage and supportive environment at school ranging from special needs or disabilities or normal children. The legislation has acknowledged that every child has issues and would benefit from the framework proposed by the research of TULIP (Macrame, 2011). When the Massachusetts legislature passed An Act Relative to Childrens Mental Health in 2009, the framework from TULIP was established. The report included a number Of recommendations to create a safe and supportive school environment which will be included in a bill. The next step is to advocate with the chair to vote the bill out of the education committee and into the hands of the TULIP. This bill will move forward to the floor of the House (Macrame, 2011). Childs behavior. So ,Yes, school violence can start in the home, The monitoring of what the child hears and sees on television or the music they listen to is important along with how the family interacts and the love and care that is given to the child (Fryer, 2011).

Ups Sample Essay For College Admissions - Get Expert Advice For Writing Your Very Own Up to Date Essay

Ups Sample Essay For College Admissions - Get Expert Advice For Writing Your Very Own Up to Date EssayYou can find many up to date samples for college admissions essays on the Internet. But remember that not all of them are suited for you and that you may end up getting a version that is way different from what you intended. Use the online sources to get a little different perspective on the same issue or write your own original sample essay. The key is to come up with a unique and personal way of writing an essay.Writing academic essays for admission or for any academic purpose should be relatively easy, but you may want to check if you have the patience for this. Don't give up, but if you have the right attitude it will definitely be worth it. Let's see how you can make your own up to date sample essay for admissions.I've always wondered why my friends' essay samples seemed so easy compared to mine. They write these easy to understand, but basic essays on subjects that they already know. You may want to create something that reflects your personal experience, interests, and strengths. What you can do is write down the attributes that you want to include in your essay.After you've finished writing your essay, you'll have to present your topic and your specific facts about it. When writing, keep your essay simple. You don't want to bore yourself and then leave your reader confused.Some samples are written based on how the topic was chosen, which is wrong. I recommend you write the same essay without thinking about the topic chosen. Write about something that really resonates with you. It will make your essay unique, your strengths will stand out more, and your knowledge will be crystal clear.Try to avoid using names and parts of the world that you don't understand. If you need to talk about someone's name, use a few words in an abbreviation. You don't have to include everything. Just leave it as a guide.I recommend you to use a ups sample essay as a guide. This will help you not only in writing your own essay, but in preparing yours. You'll be able to focus on what you actually want to say, what you'll say, and the way you'll say it.