10 Years Old Children Prefer to Watch Cartoons Rather free essay sample

10 years old children prefer to watch cartoons rather than other TV shows Marcela Reyes Quintana Claudia Arteaga Gomez Jessica Morales Martinez Danaee Jimenez Guevara Sebastian Ortega Uribe Sebastian Diaz Carvalledo Universidad del Valle de Mexico Professor: Sergio Bautista 31 / 05 / 2010 Prologue: Since the last decades, mass media has taken a big role on any society that exists nowadays. It is of great importance because of many reasons. One of them being because thanks to them information can be spread throughout the world in a matter of seconds. In a way this type of media unites the world more than anything, especially when we talk about the TV. For sure in most houses of every country, there is a TV present. And as in most families, there are also children present. Now, what happens if you unite both, TV and children? Well what you get is an excellent way of distracting a kid. For some reason (or reasons) kids are always really curious about TV, you will always see a child watching it maybe even for hours. We will write a custom essay sample on 10 Years Old Children Prefer to Watch Cartoons Rather or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page What interests us the most is to know the reasons why this little kids love to watch TV, but not any type of program, but particularly cartoons. For sure cartoons are really entertaining; many people (even adults) still enjoy watching a cartoon every now and then. By watching this type of shows that aren? t really complex to understand, full of colors, movements, and many other stimulus for the senses, it helps kids to relax, feel comfortable and even laugh. Thing which they can? t do when watching for example a novel, because they are more full of drama and real-cases type of stories which they are just too young to understand and since they are in contact with reality when they aren? t watching TV, what they less want to see on TV is what they see in their everyday lives. Index:

How Most Parents In Middle East Country Decide A Babys Name Essay

How Most Parents In Middle East Country Decide A Babys Name Essay How Most Parents In Middle East Country Decide A Baby's Name – Essay Example Naming conventions in the Middle East: Introduction: The naming conventions in the Middle East and in Islamic culture in general strictly adhere to the Prophets suggestion. According to the Hadith, the parents are required to give meaningful and religious names to their children since the Muslims believe that the childs name reflects their personality and also because they believe that individuals will be called by their names on the day of judgement. Hence the names such as Abdullah or Abdur Rehman which are closer to Allah are suggested by the Prophet. With regard to naming a child the Prophet says "Keep the names of the noble Prophets, Allah loves most the names Abdullah and Abdur Rehman. The most truthful names are Harith and Humam, while the most disliked are Harb and Murrah (war and bitter)" (Isconline.org). Structure:In the Middle East, the child is perceived as a critical generational link within the family unit and hence the name given to the child is of crucial significance . All traditional Arabic / Middle Eastern names are comprised of five key components each signifying the childs past and present familial ties and status in the family unit. These include Ism- which refers to the personal name given to the child. The personal names are mostly adjectives which indicate the desired character or trait that the parents wish for the child. Such as Karim - which means generous, or Mahmud- meaning praiseworthy. This is followed by a Nasab which is the name of one or more of the child’s ancestors. It is indicated by the male prefix ibn which means son of and binte which means daughter of. The kunya is used to connect the father or mother to their decendants; the Iaqab traditionally was title or a nickname and lastly the Nisbah which is the last name of the family or ancestors tribe or city. This last name is mostly used by the family through several generations (Palls, 2008: p. 277).Figure:Source: Basis Technology: Government Users ConferenceReferenc es:Palls, B. P., (2008). Cultural portraits: A synoptic guide. Bloomington, IN: Author House PublicationBasis Technology (2000). Government Users Conference [Online] Available at: [Accessed: Feb 12,2014]Isconline.org (2014). Naming babies [Online] Available at: lsconline.org/naming-babies.html [Accessed: Feb 12, 2014]

Apple Company Analysis Essay Example | Topics and Well Written Essays - 2250 words - 1

Apple Company Analysis - Essay Example The paper tells that Apple Inc. is the producer of the iTunes software program that is used to store and play music in one place. The company’s clients are varied with respect to the variety of products, for instance, educators, business organizations, and daily basis customers. Owing to its wide range of products, the company has the capability to target a wide range of customers, with most sales being conducted online and a host of others from direct sales, retailers and the company’s retail shops. The company has current operations distributed all over the world; in the United States, Japan, Europe, Asia Pacific and some parts of Africa. On April 1, 1976, three men, Steve Jobs, Steve Wozniak, and Ronald Wayne co-founded Apple Inc. The company did not receive immediate attention in the market but until 1984 when the company introduced the Macintosh computer. Jobs and Wozniak left the company in 1985 in pursuit of other goals. The company went ahead with the release of new computer models that were unique in style and more portable as opposed to other computer models. Even with these improvements, the company could not cement its position as a dominant computer manufacturing company across the globe and in 1997, one founder Steve Jobs rejoined the company when it was losing huge sums of cash. Apple released the iMac in 1998 and immediately gained profits with increasing market share thus turning the downward spiral of the company around. Apple’s revolution of the digital music distribution came with the introduction of the iPod in 2001 along with iTunes and in 2007, the company expanded its scope of production and entered the smart-phones world when it released the iPhone. Today, Apple is among the leading innovators in computer hardware and software, phones and a host of digital portable devices.

Critique of a research paper Quantitative design Essay - 1

Critique of a research paper Quantitative design - Essay Example The researchers aimed at examining the progress of the Motivate Programme; an exercise, behaviour change and nutrition guided management programme, in terms of how it could help the select group of overweight and obese participants improve their cardiovascular risk factors (Rutherford et al, 2014). The aims lay out what the reader has to expect, and provide a basis to evaluate consistency in a research process (Boaz and Ashby, 2003). Highlighting the credentials of authors proves their experience in a field, and offers credibility to research (Vance et al, 2013). The institutional affiliations of all participants were clearly indicated in the article. Credibly, they were all affiliated to leading institutions in the United Kingdom. However, the educational attainments of the authors were not listed. The article was published in the journal Soccer and Society, a relatively new, peer reviewed journal database with a growing readership and specific focus on sociological, financial and scientific matters of soccer. A database that does not offer peer reviews has lower regard in the scholarly world, since evidence for clarification of the research process is a necessity for quality control (Rafols et al, 2012). Rychetnik et al. (2002) noted that the abstract should clearly summarize the main sections of an article. The abstract is clearly and systematically outlined to provide highlights of every major part of the article; the background, aims, methods, results and conclusion. A strong justification was offered to explain why they carried out the research, noting that the unique approach of the research (soccer-based exercises, unlike mere walking and running used in many research studies; and the location of recruitment). No clear research questions were provided to guide the research. Research questions are an important step in guiding readers of an article through the transition from the aims to the results. As such, sufficiency of research

Engineering The palms in Dubai aka 8th wonder of the world Essay

Engineering The palms in Dubai aka 8th wonder of the world - Essay Example The Islands add about 1, 600 km to Dubai’s coastline and have already been termed as the eighth wonder of the world. The three islands facilitate over 100 luxury hotels and a large number of residential and entertainment centers [1]. This report presents an analysis of one of the best engineering marvels, the Palm Islands project. The report will first give a background of the project, including the construction process, and then discuss the challenges faced by the engineering team. The impacts of this mega project on the local environment and the coastal eco system will also be discussed in detail. Table of Contents Abstract 1 Table of Contents 2 Introduction 3 Reasons for construction of the Palm Islands 4 Construction Process 4 Curving the land 5 Engineering Challenges 6 Environmental Impact 8 Project Result 9 Conclusion 9 References 11 Introduction The UAE is one of the world’s largest and fastest growing economies. This country has witnessed immense investments in the construction industry hence becoming the largest construction market in the GCC [2]. According to Noack [3], the country’s construction industry managed to record a strong development between 2007 and 2009 despite the global financial distress. In 2009, the industry contributed approximately 8% to the country’s GDP. ... An island is made up of piles of lava rising above the water level. Technically, the Palm islands are manmade peninsulas made of sand dredged from the Persian Gulf [4]. Among the three islands, the Palm Deira is the largest and is also the largest artificial island in the world. Construction was commissioned by Sheikh Mohammed bin Rashid Al Maktoum. The islands were constructed by Jan De Nul and Van Oord, the former being a Belgian company and the latter a Dutch company, with each settlement shaped like a palm tree. Palm Jumeriah was the first island to be constructed. Its construction commenced in June 2001. Also situated on an artificial island in Dubai is the Burj al Arab. This is a luxury hotel standing 280 meters from Jumeriah beach. It is the world’s fourth tallest hotel and has a private curved bridge connecting it to the main land [5]. Reasons for construction of the Palm Islands The Palm Island is unquestionably one of the most ambitious and enterprising ventures to h ave ever been imagined and constructed. The core purpose of the entire construction of the islands was to increase the tourism sector in Dubai. This was to be achieved by providing a tourist destination that stands out from the rest, brimming with world class hotels, upscale amenities and hundreds of miles of beaches all in one unique place [2]. The other objectives of the construction project were to complete reclamation of land and as a result, achieve pioneer status as well as fame. The reclamation would then allow for construction of hotels and housing facilities. This would involve many foreign investors and hence improve Dubai’s international recognition [3]. Construction Process Construction of The Palms began in mid 2001 [5]. The Islands are made of sand

Pathophysiology of Skin Alterations

Pathophysiology of Skin Alterations Skin Alterations Beverly Phelps Abstract Human skin is the largest multifunctional organ of the body, and knowledge of its structure and function is essential to clinicians and researchers. The skin has two layers, the epidermis and dermis, separated by a basement membrane zone. It provides protection, sensation, thermoregulation, biochemical/metabolic, and immune functions. Key and emerging concepts important to understanding pathophysiological mechanisms for practicing clinicians are: knowledge of differences between acute and chronic wounds; ability to evaluate depth and extent of injury; and understanding stages of healing versus zones of activity. Discussion: Explain pathophysiology of broad categories of skin alterations (e.g., minor, traumatic, burns, benign, parasitic, pressure ulcers, cancerous, infectious, and inflammatory). Also discuss causative agents, assessment data (what it looks like, pathophysiological changes, and presenting symptoms). Skin Alterations This paper will cover minor wounds, burns, pressure injury, and cancer with variations in skin color, as well as the causative agents and assessment data. Minor Wounds Minor skin wounds occur as the result of unanticipated trauma and may include lacerations, abrasions, blisters and more serious wounds such as skin tears and bites. Lacerations are often irregular shaped wounds with ragged skin edges and typically have deeper skin damage and bruising noted. Abrasions are known as grazes and are more superficial wounds in which the top layer of the skin is remove by sliding across a rough surface and usually contains some dirt and sometimes even particles of what scraped it. Blisters are the result of friction of between the top two layers of the skin, or coming in contact with something hot, removing the top of the blister, puncturing the blister, or draining the fluid will cause the area to heal more quickly, and will require a protective dressing afterwards. A cut or incision usually has clean edges as a result of the cause of injury, for example a sharp knife. If it is a deep wound it can bleed profusely and nerve and muscle damage can occur. Human and animal bites are of special concern, especially in puncture wounds, as bacteria from the mouth can enter the wound resulting in an increased risk of tetanus an d infection. Most animal bites are from pets, usually dogs and cats, and can cause abrasions, deep scratches, and lacerations as well as puncture wounds. Cat bites and scratches are considered more serious due to the high incidence of infection due to the germs that are in their mouth and under their claws. Infection is the largest risk of minor traumatic wounds as they often contain debris and bacteria from the cause of the injury. The treatment from a minor traumatic wound is to clean the wound and surrounding skin, removing any debris and other foreign material. Abrasions require thorough irrigation as ground dirt is frequently embedded in these wounds. Apply an antiseptic solution to cleanse the wound using chlorhexidine, povidone-iodine and normal saline. Surgical wounds that have been stitched together, just clean the old blood prior to the application of a dry dressing. The most important thing is to try to determine the cause of the injury or the object which caused the injury and when the injury occurred. Wounds greater than six to eight hours old have an increased risk of infection. With all traumatic injuries assess the patient’s tetanus status and ensure they have adequate coverage. Following this an assessment of the wound can be made for the location, size, and depth and any additional trauma to underlying structures such as muscle, tendon, nerve, vascular and bone. Animal bites must be monitored for 24-48 hours for signs of infection. Precautionary antibiotic may be administered. Burns Burns can be sustained in a number of ways with children and the elderly where it is the most common. Scalds involving hot liquids are the most common type of burns. In adults, flame burns are more prevalent and other causes can include chemical contact, electrical, friction damage, and sunburn. The seriousness of a burn injury depends on several factors including the size, depth of the burn, the location of the burn, and the age and general medical condition of the burn patient. Clinical studies suggest that about 95% of all burns are relatively minor, however about 5% require hospitalization and highly specialized treatment. The severity of a burn determines the type of treatment it requires. There are 5 recognized grades of burns, minor/superficial, superficial partial thickness, mid dermal partial thickness, deep dermal partial thickness, and full thickness, which has replaced the first, second and third degree terminology used before. Minor/Epidermal is characterized by red, painful, usually not blistered, and will heal within approximately 7 days with no scarring. Superficial dermal is characterized by blistered with pale pink base, very painful and usually heals by epithelialization in 10 – 14 days with no scarring. Mid – Deep dermal is characterized by blotchy, red or white base +/- blisters, no capillary return, predominantly painless, prolonged healing with possible scarring and contracture, and heal in 14 – 28 days. Full thickness is characterized by leathery, white or charred, painless, and prolonged healing with scarring and possible loss of function. The clinical objectives for management of burns are stabilize the patient, cool the wound, debride devitalized (necrotic) tissue, protect from infection, and close the wound by first or second intention healing or by grafting. The impact of first aid cannot be overemphasized with rapid, effective first aid helping to prevent further damage and deeper tissue loss. Burn wound conversion refers to the process whereby tissue damage can extend to deeper layers resulting in prolonged healing. This increases the risk of complications post healing such as contraction and keloid or hypertrophic scarring. Pressure Ulcers . A Pressure Injury is a wound caused by unrelieved pressure of tissue compressed between a bony prominence and an external surface which is classified according to the extent of tissue damage. Synonymous terms include pressure sores, bedsores, and decubitus ulcers. As a result of unrelieved pressure, the network of vascular and lymph vessels supplying oxygen and nutrients to the tissues can be occluded. Several factors are involved in determining if a Pressure Injury will develop and include: duration of pressure, intensity of pressure, and the ability of tissue to tolerate pressure (tissue tolerance). However, there is no universal agreement as to the length of time and the intensity of pressure before tissue damage occurs. Other major factors include: shear, friction forces, and moisture. Pressure Injuries affect people who are largely immobile. They are most common amongst the elderly, but can effect anyone who is confined to a bed or wheel chair. On average 10% of hospitalized p atients can develop a pressure ulcer during their stay. Recent prevalence studies undertaken in several major Australian teaching hospitals identified the prevalence rate of pressure ulcers as being between 5.4% and 15.6%. The most common positions for pressure ulcers are Sacrum/tail bone, Heel, Ischia/buttocks, and Greater trochanters/hip Pressure injury classification are classified according to the level of tissue damage that has been sustained and staging system is used. There are 4 stages of pressure injuries, and are as follows. Stage one is described as intact skin with observable changes including areas of persistent redness. Stage two is described by partial thickness skin loss involving epidermis and or dermis. Stage three is described by full thickness involving damage or necrosis of subcutaneous tissue that may extend down to, but not through, underlying fascia. Stage four is described as full thickness skin loss with extensive tissue destruction to muscle, bone, or supporting structures, tendon, and joint capsule, and may have undermining or sinus formation. The primary treatment and objective for management of pressure injuries are: reduction of pressure and shear forces, management of exudate, prevention of contamination leading to infection, creation of a moist wound environment, and to minimize the frequency of dressing changes, which is generally more cost effective, and provide more rapid healing and less disruption to the patient. Skin Cancer. Skin cancer occurs when errors occur in the DNA of skin cells. The mutations cause the cells to grow out of control and form a mass of cancer cells. Cells involved in skin cancer begin in your skin’s epidermis. The epidermis provides a protective cover of skin cells that your body continually sheds. The epidermis contains three main types of cells: the squamous cells that lie just below the outer surface and function as the skin’s inner lining, the basal cells, which produce new skin cells, sit beneath the squamous cells, and melanocytes which produce melanin, the pigment that gives skin its normal color, and are located in the lower part of your epidermis. Melanocytes produce more melanin when you’re in the sun to help protect the deeper layers of your skin. Where skin cancer begins, is determined by its type and will also determine the treatment options. Skin cancer is the abnormal growth of skin cells that most often develops on skin exposed to the sun. But th is common form of cancer can also occur on areas of your skin not ordinarily exposed to sunlight. There are three major types of skin cancer — basal cell carcinoma, squamous cell carcinoma and melanoma. You can reduce your risk of skin cancer by limiting or avoiding exposure to ultraviolet (UV) radiation. Checking your skin for suspicious changes can help detect skin cancer at its earliest stages. Early detection of skin cancer gives you the greatest chance for successful skin cancer treatment. Skin cancer develops primarily on areas of sun-exposed skin, including the scalp, face, lips, ears, neck, chest, arms and hands, and on the legs in women. But it can also form on areas that rarely see the light of day like your palms, beneath your fingernails or toenails, and your genital area. Skin cancer affects people of all skin tones, including those with darker complexions. When melanoma occurs in people with dark skin tones, its more likely to occur in areas not normally exposed to the sun Ultraviolet light and other potential causes Much of the damage to DNA in skin cells results from ultraviolet (UV) radiation found in sunlight and in the lights used in tanning beds. But sun exposure doesnt explain skin cancers that develop on skin not ordinarily exposed to sunlight. This indicates that other factors may contribute to your risk of skin cancer, such as being exposed to toxic substances or having a condition that weakens your immune system. Risk factors Factors that may increase your risk of skin cancer include: Fair skin.  Anyone, regardless of skin color, can get skin cancer. However, having less melanin in your skin provides less protection from damaging UV radiation. If you have blond or red hair and light-colored eyes, and you freckle or sunburn easily, youre much more likely to develop skin cancer than is a person with darker skin. A history of sunburns.  Having had one or more blistering sunburns as a child or teenager increases your risk of developing skin cancer as an adult. Sunburns in adulthood also are a risk factor. Excessive sun exposure.  Anyone who spends considerable time in the sun may develop skin cancer, especially if the skin isnt protected by sunscreen or clothing. Tanning, including exposure to tanning lamps and beds, also puts you at risk. A tan is your skins injury response to excessive UV radiation. Sunny or high-altitude climates.  People who live in sunny, warm climates are exposed to more sunlight than are people who live in colder climates. Living at higher elevations, where the sunlight is strongest, also exposes you to more radiation. Moles.  People who have many moles or abnormal moles called dysplastic nevi are at increased risk of skin cancer. These abnormal moles — which look irregular and are generally larger than normal moles — are more likely than others to become cancerous. If you have a history of abnormal moles, watch them regularly for changes. Precancerous skin lesions.  Having skin lesions known as actinic keratosis can increase your risk of developing skin cancer. These precancerous skin growths typically appear as rough, scaly patches that range in color from brown to dark pink. Theyre most common on the face, head and hands of fair-skinned people whose skin has been sun damaged. A family history of skin cancer.  If one of your parents or a sibling has had skin cancer, you may have an increased risk of the disease. A personal history of skin cancer.  If you developed skin cancer once, youre at risk of developing it again. A weakened immune system.  People with weakened immune systems have a greater risk of developing skin cancer. This includes people living with HIV/AIDS and those taking immunosuppressant drugs after an organ transplant. Exposure to radiation.  People who received radiation treatment for skin conditions such as eczema and acne may have an increased risk of skin cancer, particularly basal cell carcinoma. Exposure to certain substances.  Exposure to certain substances, such as arsenic, may increase your risk of skin cancer References http://www.sh.lsuhsc.edu/policies/policy_manuals_via_ms_word/wocn/wocn_08.pdf http://www.medscape.com/viewarticle/562489_4 http://annonc.oxfordjournals.org/content/16/9/1425.full http://www.ncbi.nlm.nih.gov/pubmed/17523178 http://www.mayoclinic.com

Technology and Individualization in Education Essay -- Technological I

Technology and Individualization in Education Technology is a major influential factor in the progression of education. Technology has allowed for many positive advances in education, allowing for more efficient, more individualized learning. The introduction of computers in education has provided countless benefits to students, and enhanced learning greatly. Students now have a much broader wealth of information in which they can get knowledge from, and more specialized learning. Education will continue to be benefited by technology as progression continues. Individualization in education should be an ultimate goal, and this can only be achieved through technology. Technology should continue to be an influential factor in education. Computers have been the most influential form of technology to affect education. Many experts are critical of computers in the classroom. Dennis Gooler suggests that computers institute a gender gap, and that serious questions need to be addressed before computers are allowed in classrooms. He says that boys are much more inclined to use computers, and that girls will be left behind in the technology craze. I think that the way to solve this problem is to have computers in schools and promote their use by both genders. Computers allow for students to learn individually, and to gain access to a plethora of knowledge that has recently become accessible. There are many ways that computers have benefited learning. Studies have proven that computers in the classroom cause students to get better grades, because their learning is based on personal learning styles. Before computers were invented, all papers had to b e typed out in typewriters. Computers have made typing papers much easie... ...ucation. Our society is in a constant state of progression through technology, and it is only right that education is included. Education is positively effected by technology in many ways, and will continue to be benefited, until individualized education is achieved. Advancement occurs all throughout the Bible, and the importance of education is stressed. I believe that God is pleased when the two come together for an advantageous outcome. Works Cited 1) Gooler, Dennis D. â€Å"Computers in the Classroom: What is the effect on the Gender Gap?† Stanford March 1998: 1-10. www.Google.com. 9 November 2001.

Sarbanes Oxley Act 2002

Anna Hendryx September 14, 2010 Acc. 201 Sarbanes-Oxley Act 2002 Extra Credit Report Frank Huber Introduction The Sarbanes-Oxley Act of 2002 was a piece of legislation that came into effect in 2002 which introduced major changes to the regulations of the many financial practices as well as corporate governance. This particular piece of legislation was named after Senator Paul Sarbanes and Representative Michael Oxley. In this paper I will be discussing the overview, intended purpose, and whether or not SOA was a success or failure. OverviewThe Sarbanes-Oxley Act of 2002 has been deemed as being the most significant change to securities laws since the 1934 Securities Exchange Act. The Sarbanes-Oxley Act was signed by President George W. Bush in 2002, and became effective on July 30th of that year. The Sarbanes-Oxley Act, which is often times referred to as â€Å"SOX†, was an act that set forth records management as well as retention policies for all public companies. This parti cular act was enacted in response to corporate scandals that involved large corporations, the Enron scandal being one of the more popular. Anand, 2004) The Sarbanes-Oxley Act requires all financial reports to include an internal control report. What an internal control report is designed to do is to show the company’s financial data accurately. Companies have confidence in these particular reports because its adequate controls are in place at all times in order to safeguard financial data. All year-end financial reports must always contain an assessment of the effectiveness of all internal controls. (Anand, 2004) Intended Purpose The intended purpose of the Sarbanes-Oxley Act was passed in the spot light of major corporate scandals.What a lot of these scandals had in common were that they engaged in skewed reporting of selected transactions. For example companies such as Enron, Tyco, and WorldCom misrepresented a variety of questionable transactions which ultimately resulted in very large losses for the stakeholders, of the companies, as well as a crisis in investor confidence. (Green, 2004) It was thought of by Congress that the Sarbanes-Oxley Act would address the problem by aiming to enhance corporate governance as well as to strengthen corporate accountability.Some of the ways that the Act does this is; it formalizes and strengthens internal checks within corporations. It has instituted various new levels of control and sigh-off which is designed to ensure that financial reporting exercises the full disclosure and that corporate governance is transacted with full transparency. (Green, 2004) Has the Sarbanes-Oxley Act been a success or a failure? This particular question is very debatable among different people. I would like to include both sides those who think that SOA has been a failure, and those who feel that SOA has been a success.Those who tend to criticize the Act, often times claim that the Act is unnecessary, and is too expensive to impleme nt. The most overbearing of all the criticizers of the bill claim that not only did the Sarbanes-Oxley Act fail, but also with its so called mission to ensure honest financial record keeping and disclosure but that it has also stifled new business development in the United States. Those who have deemed the SOA as being a success believe that more precise financial statements that are now being prepared for public companies allow the shareholders a greater confidence in regards to their investments. Green, 2004)Conclusion In conclusion having the opportunity to do this paper, has really taught me a lot about the Sarbanes-Oxley Act. Before doing the research I can honestly say that I had no idea what it was. My feelings on this Act is that I would more so deem it a success more than a failure for the simple fact that it allows shareholders of large corporations that added confidence and comfort when it comes to dealing with their investments. Also, it helps the internal controls of co mpanies which ultimately provides them more tools to stop fraudulent activity.References: Anand, S. (2004). The Sarbanes-Oxley guide for finance and information technology professionals: by Sarbanes-Oxley group. Clifton, New Jersey: CLA Publishing. Green, S. (2004). Manager's guide to the Sarbanes-Oxley act: improving internal controls to prevent fraud. Hoboken, New Jersey: John Wiley and Sons Inc.

buy custom Advance Accounting Research Case essay

buy custom Advance Accounting Research Case essay One of the codes of practice that are to be met by companies listed in the New York Stock Exchange is to prepare their financial statements based on the United States Generally Accepted Accounting Principle (US GAAP). Notably, the companies listed in the New York Stock Exchange include foreign and non-foreigners corporations that trade their shares. As it is recommended for all companies to produce financial statements that will give appropriate information to the stakeholders with interest in the company. As there is need information in order for shareholders, invest in locally and internationally owned companies it is critical to regulate the financial reporting standards in order to enhance uniformity in application of Generally Accepted Accounting Principles. The United States Securities and Exchange Commission oversees the companies adherence to reporting their financial statements under the US GAAP. For this reason, foreign companies have to oblige to the regulations by reconci ling their financial statements into the US GAAP. Sony Corporation is an international company that manufactures electronic goods and trades its shares in the New York Stock Exchange although it is a Japan based corporation. Sony Corporation is international companies with its subsidiaries based in Japan maintaining their records besides preparing their financial statement in accordance with Japan GAAP. On the contrary, the foreign subsidiaries of Sony Corporation maintain their records and prepare the financial statements with conformity to its domicile country GAAP. In order to come up with uniformity, certain adjustments and reclassifications have to be incorporated with regards to the consolidated financial statements such that they can conform to the US GAAP. This, however, does not include all the details in the financial statements as there are certain disclosures that are omitted from complying with the United States GAAP. The main reason behind the conversion is to ensure uniformity and consistency while giving final report s of the holding company f Sony Corporation. Japanese GAAP applies to most of Sonys subsidiaries in Japan in a different form as that used by the holding company as it applies the United States GAAP that is totally different in their rules and regulations in maintenance and preparation of financial statements. Differences in the Japan GAAP and US GAAP in Net Income Measure The difference in the net income of a financial statement maintained and prepared using the United States GAAP, and Japanese GAAP is brought about by the way the items found in the books of accounts are accounted for respectively. The books of accounts that are prepared at the end of the year give the final report through the cash flow statement, balance sheet beside the profit and loss account. Major difference arises in terms of accounting for the subsidiaries in the consolidated financial statement where according to Japanese GAAP, it is based on the control that the company has over its subsidiaries. On the other hand, the US GAAP recognizes the subsidiaries while preparing the consolidated financial statement depending on the majority voting interest by shareholders. Besides, the convertible bonds value differs when accounted for under the US GAAP and the Japanese GAAP. This is because Japanese GAAP converts changes in market bonds as net unrealized gains or losses under the net assets in the balance sheet whereas the change in market value in the US GAAP is reflected under the income statement. Accounting treatment of new policies under the Japanese GAAP is charged to the costs as soon as it is incurred unlike US GAAP where the insurance acquisition cost is amortized in order to be evenly distributed. Treatment of the actuarial gains or losses in retirement benefits according to Japanese GAAP amortizes the whole amount without a corridor unlike US GAAP that applies the corridor of amortization based on the value of the retirement benefit. Treatment of goodwill as the Japanese GAAP advocates for strict amortization with impairment whhereas the US GAAP advocates for impairment only and not aromatization. Where there is pooling of interest in business combinations the US GAAP uses purchase method while the Japanese GAAP ensures that it is exceptionally used when strict criteria have been met. Another difference arises in the measure of impairment of assets whereby Japanese GAAP takes the higher value between the net selling value and the value in use in order to determine the recoverable amount. On the other hand, US GAAP gives the measure of impairment of assets in terms of the fair value. Companys Profitability in Japan GAAP and US GAAP Companys profitability differs when US GAAP or the Japanese GAAP is applied when preparing the financial statements. Significantly, the difference extremely comes about due to the different currencies used in different countries. Whereas Sony subsidiaries use Japanese Yens, while maintaining and preparing the financial statements, an increase in the Yen value leads to lower profits as Sony Corporation reports low sales considerably. On the contrary, when compared to the use of US GAAP the translation of the values from Japanese Yen into the United States dollar in order to have uniformity is marked by differences in the exchange rates. As a result, of unfavorable exchange rates, Sony Corporation operations report an increase in the operating loss. In the long run, lower profitability levels led to, lower dividend returns and poor profitability performance of the Sony Corporation in the New York Securities Exchange as it trades its share to investors. However, the United States Securities and Exchange Commission has overseen that the use of US Generally Accepted Accounting Principles is not favorable they stipulate for the use of the Internationally Financial Reporting standards reinforcement by 2015. As a result, there will be uniformity in the application of accounting standards as most countries just like the Japan GAAP oversee its regulation adherence to the IFRS. Buy custom Advance Accounting Research Case essay

Free Essays on Computer Advnaces

People always tend to seek the easy way out looking for something that would make their lives easier. Machines and tools have given us the ability to do more in less time giving us, at the same time, more comfort. As the technology advances, computers become faster and more powerful. These new machines are enabling us to do more in less time making our lives easier. The increased use of computers in the future, however, might have negative results and impact on our lives. In the novel, Nine Tomorrows by Isaac Asimov often criticizes our reliance on computers by portraying a futuristic world where computers control humans. One of the images which Asimov describes in the book is that humans might become too dependent on computers. In one of the stories, Profession, Asimov writes about people being educated by computer programs designed to educate effortlessly a person. According to the Profession story people would no longer read books to learn and improve their knowledge. People would rely on the computers rather than "try to memorize enough to match someone else who knows" (Nine Tomorrows, Profession 55). People would not choose to study; they would only want to be educated by computer tapes. Putting in knowledge would take less time than reading books and memorizing something that would take almost no time using a computer in the futuris tic world that Asimov describes. Humans might begin to rely on computers and allow them to control themselves by letting computers educate people. Computers would start teaching humans what computers tell them without having any choice of creativity. Computers would start to control humans’ lives and make humans become too dependent on the computers. Another point that is criticized by Asimov is the fact that people might take their knowledge for granted allowing computers to take over and control their lives. In a story called The Feeling of Power, Asimov portrays how people starte... Free Essays on Computer Advnaces Free Essays on Computer Advnaces People always tend to seek the easy way out looking for something that would make their lives easier. Machines and tools have given us the ability to do more in less time giving us, at the same time, more comfort. As the technology advances, computers become faster and more powerful. These new machines are enabling us to do more in less time making our lives easier. The increased use of computers in the future, however, might have negative results and impact on our lives. In the novel, Nine Tomorrows by Isaac Asimov often criticizes our reliance on computers by portraying a futuristic world where computers control humans. One of the images which Asimov describes in the book is that humans might become too dependent on computers. In one of the stories, Profession, Asimov writes about people being educated by computer programs designed to educate effortlessly a person. According to the Profession story people would no longer read books to learn and improve their knowledge. People would rely on the computers rather than "try to memorize enough to match someone else who knows" (Nine Tomorrows, Profession 55). People would not choose to study; they would only want to be educated by computer tapes. Putting in knowledge would take less time than reading books and memorizing something that would take almost no time using a computer in the futuris tic world that Asimov describes. Humans might begin to rely on computers and allow them to control themselves by letting computers educate people. Computers would start teaching humans what computers tell them without having any choice of creativity. Computers would start to control humans’ lives and make humans become too dependent on the computers. Another point that is criticized by Asimov is the fact that people might take their knowledge for granted allowing computers to take over and control their lives. In a story called The Feeling of Power, Asimov portrays how people starte...

Strategic Human Resource Management (SHRM) Essay - 2

Strategic Human Resource Management (SHRM) - Essay Example This paper will examine various functions of human resource management in relations to APS business objectives and evaluate the human resource management aspects of the company. Strategic human resources management, alignment with mission achievement, strategic alignment these terms are some of the phrases, which are being used to explain the latest, evolving function of human resources management (HRM). Different people will give different meaning for these terms. Consequently, it is imperative to ascertain from the starting what we are really talking about. Human resources management alignment implies integrating decisions concerning employees with decisions regarding the outcomes a business is attempting to reach the objective of the company in relations to its business targets. (Hunger & Wheelen, 2003) This report will address strategic human resource management in APS Company. The report will take a critical evaluation of the human resource and offer the best strategy to follow. With human resource rising as the primary asset of an organisation, human resources (HR) management are being faced with new challenges to come up with strategic approaches that can add value to the organisations when sourcing for new employees. To address this issue the human resource have to formulated strategies that will add value to an organisation in pursuit of identifying, recruiting, developing and retaining highly talented employees who can take the company to new heights and provide a competitive advantage to the company (Armstrong, 2006) Recruitment and retention Beardwell & Holden (1997) states that; employee recruitment is very important in an organization. It consists of administration, performance and staffing. All these are interrelated activities that are carried out in an organization. Management and staffing activities help in ensuring that employees with right or desired skills are recruited. The employees have also to be in the right numbers desired by the organization. Employee recruitment aims at ensuring that employees are at the right place at the right time. Human resource manager in this case is concerned with ensuring that employees perform their best. Best recruitment processes insure that the organizations get the best staff that can improve and add value to the company. The human resource has to provide better employment terms to retain employees who are experienced in the organization. This will highly help the restructuring processes. (Beardwell & Holden, 1997) Training and development Each employee requires more learning in order to improve his /her skills, no matter how best a candidate is, he/she can not be 100% percent qualified. Thus, the human resource management should implement learning management system (Beardwell & Holden, 1997) In general the human resource management is supposed to come up with training and education programs for its employees. Training can be termed as systematic enhancement of knowledge, skills and attitudes of the needed by an employee in order to perform a given task. Development is the growth of an employee in terms of capability, understanding and awareness. In an organization training and development is important in order to; 1. Develop a workforce that can perform higher-grade assignments 2.

Environmental Factors Paper Essay Example | Topics and Well Written Essays - 1000 words

Environmental Factors Paper - Essay Example Toyota is one of the world’s leading car manufacturing companies which produce and market more than 8 million cars every year. It has a global presence with manufacturing units in more than 27 countries and vehicles sold in more than 170 countries and regions (Toyota, 2010). This paper discusses how various environmental factors affect the marketing decisions of Toyota. Influence of global economic interdependence and the impact of trade practices and agreements It is quite important that Toyota understand the importance of economic interdependence and the impact of trade practices since the current economic situation calls all the countries in the world to be highly interdependent. Toyota can efficiently procure the vehicle parts from specific countries and strategically increase the market share in the countries where they do business. On May 2009, Toyota reported a record loss of $4.2 billion due to the global financial crisis. This shows that the performance of the firm is highly related to global economic conditions. Differences in tariffs, taxes and trade agreements between different countries need to be considered while pricing the products. A high import duty will make a country less attractive to do business with. On the other hand a subsidy on international trade will make a country more attractive to trade. Importance of demographics and physical infrastructure Demographics and physical infrastructure are both macro environmental factors that affect the marketing decision of any firm. The marketing decisions of Toyota are shaped by the demographic factors of human population such as size, location, gender, occupation, race, etc. For example, Toyota cannot supply vehicles to a location where it does not get a cost advantage. So it has to decide on the feasibility of opening a manufacturing unit in that location if the consumer demand is high. The demographic environment can also be classified on the basis of generations. They are Baby Boomers, Generation X and Generation Y. The needs and aspirations of these different generations are different in the form of vehicle design, performance, mileage, pricing etc. Promotional measures should also be made in order to give the right appeal for each of these segments. Physical infrastructure also plays a major role in designing the marketing decisions of Toyota. The vehicles marketed in one country may not be apt for some other countries due to the infrastructure those countries have. In such cases, there needs to be a structural redesign on the vehicle before it can be marketed to such countries. Also the availability of good physical infrastructure will help determine whether it is beneficial to open up manufacturing units for reasons of easy availability of energy, water supply, telecommunication facility, etc. Influence of Cultural Differences Toyota has over the years developed an image of trust and value among the minds of the customers. The marketing strategies will be aime d at making people associate themselves with these qualities in order to affect their purchase decision. People perceive Toyota as a lifestyle brand in some countries whereas in some other countries they consider it as a quality brand. It is the ability of the marketing department that enables Toyota to position the vehicles in the minds of the