Sunday, August 23, 2020

History of Modern Psychology: Anna Freud

History of Modern Psychology: Anna Freud Male visionaries ruled in the philosophical commitments to the brain science as a conventional control; nonetheless, numerous conspicuous ladies spearheaded significant jobs in brain science history somewhere in the range of 1850 and 1950 (Goodwin, 2005). Freud Sigmund was not just among the Freudian to manufacture believability in brain science field, this is on the grounds that Anna Freud-her most youthful little girl took vocation in brain science and made significant commitments throughout the entire existence of brain research. The paper will examine the foundation of Anna, her hypothetical point of view, and the commitments she made to the field of brain research. Anna’s Background Martha and Sigmund had six kids, the most youthful was Anna conceived in December 1895. Anna was a devilish young lady who had extraordinary profound respect crafted by her dad (Young-Bruehl, 1988). Nonetheless, she developed separate from her kin and her mom. Sigmund Freud responded Anna’s veneration and at once, he composed of her expressing, â€Å"Anna has turned supreme lovely through naughtiness†¦Ã¢â‚¬  (Boeree, 1998, pg 64) Frequently, Anna talked about her opposition sentiments against her sister Sophie-the wonderful offspring of Freud and Anna the cerebrums of Freud family. There was a stressed bond among Anna and her mom Martha and different kin in light of the fact that their babysitter, Jose Cihlarz, dealt with them. Anna completed her instruction at Cottage Lyceum in Vienna in 1912 and didn't know about her future way of profession. Anna headed out to Britain in 1914 to develop her English abilities yet retuned to Vienna after an announcement of war. She got the qualifications of instructing and began educating at her previous school. She demonstrated extraordinary enthusiasm for the field of youngster brain science in the wake of taking a lot of her time instructing and watching her students. Anna chose to desert being just an educator to support the youngsters and seek after a vocation in the strides of her dad of analysis. Sigmund built up the enthusiasm of Anna in brain science documented at a youthful age of 14 years when he permitted Anna to peruse his works and compositions about therapy. What's more, Sigmund started to investigate the fantasies on Anna evening in 1918, and Anna went with her dad to the 1920 International Psychoanalytic Congress. Anna met a significant number of Sigmund’s companions and associates, including Lou Andreas-Salome, the psychoanalyst. Later on Lou turned into a certain of Anna. Vienna Psychoanalytic Society acknowledged Anna as a part after she introduced her Daydreams and Beating Fantasies (Young-Bruehl, 1988). Anna continued going to gatherings of psychoanalytic, followed the distributions and crafted by her dad, examined patients, and deciphered papers. Anna had built up her job as a significant supporter of the kid brain research field when she started her training in therapy with small kids. Anna showed workshops at Vienna Psychoanalytic Institute and she di stributed her first work, Technique of Child Analysis. Her dad Sigmund turned out to be sick after he was determined to have malignancy and experienced a few careful activities. Sigmund required ordinary nursing to recover. Anna never needed to leave the side of her dad and gave him full-time care of nursing. By and by, Anna figured out how to proceed with her with the kids. Sadly, Sigmund died because of his ailment in 1913, nearly a similar time WWII started (Coles, 1992). Anna followed the strides of her dad with analysis, however put her accentuation and spotlight on improving the methods of learning kids rather than grown-ups. She turned out to be completely inundated in planning proficient and viable components to psychoanalyze youngsters. Present day youngster brain research and sense of self brain research despite everything utilize the methods created by Anna (Young-Bruehl, 1988). Hypothetical Perspective and Contributions of Anna Anna was the replacement of her dad with her work and research in kid brain science and self image brain research (Coles, 1992). She stayed legit to her father’s center thoughts and topics of psychodynamic hypothesis despite the fact that a portion of the supporters of her dad relinquished his convictions. Nonetheless, she for the most part centered around mind elements rather than mind structures. Anna composed and distributed The Mechanisms of Defense and The Ego that gave a depiction how resistances work and evidently demonstrated the inner self is the perception seat from where individuals watch and works for the idea and the oblivious and superego, and study merits in its order. Conscience brain science for the most part speaks to the adherents of Anna and Sigmund Freud lessons (Coles, 1992). Present day inner self brain science is faithful to Freud’s work with an establishment of therapy, in spite of the fact that it is progressively customary and down to earth of the sense of self in the utilization of analysis. Anna Freud guided Erikson Erik, who is well known for his extension works in self image brain science field and therapy (Goodwin, 2005). The mentorship of Anna impact Erik expert and scholarly profession in brain science. Anna and Erik when he was mentoring youngsters in Heitzing School oversaw by Dorothy Burlingham, a long-lasting companion of Anna. Anna saw the dexterous way of Erikson with the kids and gave her enthusiasm for controlling Erik to concentrate all the more in regards to youngster brain research. As indicated by Young-Bruehl, (1988) the principle enthusiasm of Anna was youngster brain research. Anna committed most her vitality and time breaking down and considering kids enduring injuries, significantly from the impacts of the war. A large portion of the youngsters were inclined to enduring injuries, while others were visually impaired or incapacitated. Anna ordinarily expressed that she was upbeat she didn't have her own kids, regardless of the years on her life she gave to help youngsters she scarcely knew. Sigmund had concentrated totally on grown-ups that figured out the memories of youth rather than recent developments. The craving of Anna was to work with kids experiencing current injuries to forestall any mental difficulties in adulthood (Boeree, 1998). Anna learned youngsters and their own encompassing and turned into a trustworthy specialist in managing the transference challenges. Reports indicated that Anna was a mindful grown-up and was not a substitute gatekeeper, companion, or parent during the meetings of treatment. The procedure of Anna empowered a trusting and stable connection between the youngster, the guardians, and the specialist (Coles, 1992). The greatest test in the dropping of Anna was correspondence among the specialist and the kids. It is simple for grown-ups to pass on their musings, convictions, thoughts and feelings verbally while little youngsters are clumsy to act so with agreement. She couldn't utilize her father’s fix of chatting with the kids, because of their inability to verbalize their thoughts and contemplations. Kids appear to communicate their sentiments and feelings more uniquely in contrast to the grown-ups do. This impacted Anna to create procedures especially made to support the youngsters. Anna Freud had the obligation of setting up a war nursery at Hampstead Child Therapy Clinic. She and Dorothy Burlingham run the facility and spurred the kids at the nursery to make connections to oversee war injury. Working connected at the hip with the kids impacted her to distribute numerous investigations and research concerning kids in worry during wartime, for example, Infants without Families, War and Children, and Young Children in Wartime (Boeree, 1998). She had the option to improve her perception of parental inadequacy in small kids during horrible period when vagrants from inhumane imprisonments were placed in Bulldogs Bank home (Boeree, 1998). Anna revealed, broke down and watched her results in a test in a gathering childhood that gave report of the children’s common capacities to make close relations with peers as a substitute of guardians. In 1945, Hampstead nursery shut because of the finish of the war. Not long after this conclusion, Hampstead Child Therapy Cl inic and Course opened under Anna’s the board. The facility offered expository treatment, directing, and a preparation in youngster treatment and investigation (Coles, 1992). The center became biggest and extensive office committed the universes to the treatment and examination of youngsters. Anna filled in as the chief, advisor and preparing investigator of the center from 1952 until her going in 1982. New York Times gave a statement by Anna about her huge work with the youngsters: I started as an instructor of a primary school. I changed from educating to youngster examination field. Hereafter, I moved constantly to and fro, from the hypothetical research of these difficulties to their application for all intents and purposes. An individual can have exceptional karma to do this, and that numerous individuals wear not have this karma (Goodwin, 2005). End Freud Anna was brought into the world 1895 and passed 1982 (Young-Bruehl, 1988). In those years, Anna made significant commitments in the brain science field. Her expert and scholastic profession gives her a far cry in grasping the idea of people, mental procedures, feelings and practices in present brain science (Coles, 1992). She suffered being called Sigmund little girl to turn into a noticeable female therapist in a field and period where the men ruled distributions and research. Anna is a genuine replacement of her dad and affected the brain research field as a conventional control with imaginative restorative and perception strategies. Crafted by Anna are chronicled and commendable conversation, in spite of some cutting edge clinician concurring or contradicting any of the Freudian points of view. References Boeree, G. C. (1998). Anna Freud. Character Theories. Recovered from http://webspace.ship.edu/cgboer/annafreud.html Coles, Robert (1992). Anna Freud: The fantasy of analysis. Perusing, MA: Addison-Wesley. Goodwin, C. J. (2005). A background marked by present day brain science (second Ed.). Hoboken, NJ: Wiley Youthful Bruehl, E. (1988).Anna Freud: An account. New York: Summit Books

Saturday, August 22, 2020

Prayers in Schools Essay

My name is Ericka Jaid Laurett heil. I have long earthy colored hair and I have blue eyes and I am 5’6. My inclinations are drawing, playing Xbox, looking after children, family fellow, and dozing. My desires for myself are to pass secondary school not flopping any classes. I was near bombing my desire since I bombed math. Be that as it may, I assumed acknowledgment recuperation and got the credit! I wish to be a pediatrician since I love children and helping them and fulfilling them. Exercises that I appreciate are volleyball, ball and I used to play soccer yet my knees and lower legs are awful. My mom’s name is Janda-lynn laurett heil, my dad’s name is Adam Jack Heil, my more established sister’s name is Devon Brooke Heil, and my more youthful sister’s name is Emily Mable Clara Heil. I am the center offspring of the family. My family grew up around Bobbi and Tom pitkanen. I called them aunt and uncle constantly. We used to go outdoors consistently at a little campground we made on an island down the Dryden roadway. I really felt that we were connected however as of late I discovered they are only a nearby family companion. Additionally, my best friend’s grandma lives adjacent to me and I converse with her about everything! In some cases I simply go there and converse with her, and now and then she drops by my home and visits for a piece. My best friend’s grandma find out about me than my mom. Well I have an exceptionally solid relationship with my dad’s mother. My mom’s mother left and betrayed my family as a result of something individual that occurred previously. My grandmother heil has consistently been there for my mother and me and my sisters and my father and even our family companions! She has incredible guidance and is such a decent lady. Two or three years prior she was on the telephone with my uncle and she had a cerebrum aneurism and crumpled while she was on the telephone. She got sent to Winnipeg and had surgery†¦ Everyone in my family was so disturbed. She is likely the main grandparent or individual in my mother and dad’s side of the family that was really there for our family and helped us through unpleasant occasions. She is my bestfriend. My relationship with my sisters is alright now and again. I love my sisters yet the two of them trouble me. My younger sibling gets me so frantic you don’t even know. I beat her up constantly and when I state beat†¦ I really mean beat. : P I can kinda tap her with my shoulder and I’m being dead genuine she shouts and hurries to my mother or father. Its like she’s frightened of me or something. My more seasoned sister consistently holds up till I go out and she takes all my garments and says there hers. She’s fortunate she has a kid, I could never whip her before her child. She is my lone sister that I really trust and can advise stuff to. I was consistently there for her when she required assistance when we were more youthful, so I confide in her with a great deal. They are critical to me since they are family. If anybody somehow managed to hurt them I would sincerely pound the individual. I have done that for my younger sibling as of now. I donâ€⠄¢t like her companions and they know not to do that sort of stuff to my family. My family has helped me with my volleyball sport decision. They have paid for all my volleyball ventures and my shirt’s and such fun stuff. They were the ones that enlightened me concerning the viper’s volleyball crew in grade 8. I gave it a shot and made the two cuts so I was in the group! We ventured out to Kenora and to a town outside of Winnipeg. I was with a great deal of my companions and it was so much fun. We contended in competitions again kids not even close here. I have been told I am extraordinary at playing volleyball and that I should go for the volleyball crew. I needed to yet I never had the passing marks and the ideal participation for that. They helped me to turn into the individual I am today. To be solid and stand up for what I accept. That’s why I’m such a savvy mouth. I get it from my daddy. A long time before I came into secondary school my family and a nearby family friend’s family would go to a campground thing that we made on an island down the Dryden roadway. We would remain there and camp for in any event seven days. Other then that I don’t truly know whatever other things that my family does together. I don’t associate with my family and in the event that I do it’s Devon or it’s in light of the fact that I need something. I don’t actually ever leave my room except if I need to go to the washroom, I’m hungry, I need to do the dishes, I’m looking after children, I go out. Well in my future family I’m going to keep on going outdoors consistently and I don’t truly comprehend what else to do. I sort of mind my own business in my home so I don’t truly comprehend what my family does that I could proceed in my future family. That is all I need to state about my family and my life truly. I love my family and my companions and I don’t realize what I would manage without them.

Friday, August 21, 2020

The Rwanda Genocide Thesis Example | Topics and Well Written Essays - 2250 words

The Rwanda Genocide - Thesis Example The conviction that one ethnic gathering was better than the other is among the reasons why these occasions occurred and they have stayed an awful mishap throughout the entire existence of Rwanda (De Lame 2009: 188). There have been endeavors as of late to accommodate the people who were on various sides during this slaughter and this has been done in a way, which is intended to guarantee that Rwanda forms into a solitary firm society with no ethnic clashes between the individuals of this state. Accordingly, so as to build up a comprehension of the explanations for the endeavors of compromise, a conversation must be made concerning the meaning of ethnicity and the cures, which can be utilized to guarantee that it doesn't come to command the every day lives of people from various ethnic gatherings. What's more, an investigation of a comparative procedure in South Africa must be done and utilizing this data build up a comprehension of how to manage compromise in post-destruction Rwanda . Politically-sanctioned racial segregation South Africa, similar to Rwanda, was portrayed by significant levels of fierceness and state-supported viciousness preferring one ethnic gathering over the other. It was trying to manage the result of these examples that the legislature progressed in the direction of the advancement of a Truth and Reconciliation Commission where reality concerning all the monstrosities submitted could be uncovered with the goal that the entirety of the gatherings included could discover conclusion. This was basically an exchange between the oppressor and the abused and it was a methods through which harmony could be brought between them in a way that kept any potential clash from occurring in the nation in view of past complaints (Gibson 2004: 40). In any case, while the South African commission was basically made for political reasons since its motivation was to help in the change from a dictatorial framework to a law based one, any of such systems that are created in Rwanda ought to evade any political allegiances.â

The Discipline of Nursing Professional Boundaries

The Discipline of Nursing Professional Boundaries As experts in medicinal services, the attendants point is to have a remedial relationship with the patient, where limits of the relationship are carefully sheltered and inside the code of morals. Such limits are considered proficient limits that are characterized as the spaces between the medical attendants power and the customers weakness. Setting up these limits furnish the medical attendant with power to permit a secret and expert remedial relationship with the patient (The National Council of State Boards of Nursing 2010, p. 25). To keep away from breaks and encroachment, these limits must be kept up all through clinical practices and positions. The Australian Nursing and Midwifery Council, otherwise called ANMC, (refered to in Kralik van Loon 2008, p. 76) characterize proficient limits as the restriction of a connection between a medical attendant and an individual or between a medical attendant and any critical different people, which encourages sheltered and remedial practice and results in protected and powerful consideration. With respect to nursing, the ANMC (refered to in Levett-Jones Bourgeois, 2009, p. 103) advocates that proficient limits are identified with the duty, execution, ethics and activities from the medical attendant and must be kept up when working with powerless people. To guarantee an expert domain between the medical caretaker and patient, an implicit rules, just as a lot of approaches and morals, are set up. Daly, Speedy Jackson (2006, p. 131) states that nursing morals can be characterized extensively as the assessment of a wide range of moral (and bioethical) issues from the point of view of nursing hypothesis and practice. The most significant associations in Australia that make strategies for medical attendants and other human services experts to maintain, are the Australian Nursing and Midwifery Council (ANMC), the National Council of State Boards of Nursing, the Australian Health Practitioner Regulation Agency (AHPRA). The approaches, as spoken by the ANMC, is created and expected for medical attendants to maintain both inside and outside of expert areas so as to guarantee the great remaining of the nursing calling (ANMC 2008, p.1). On the off chance that the associations code isnt followed, it will build up a penetrating of limits and expe rt offense, which is characterized as the untrustworthy, shameless and inappropriate activities outside of the medical caretakers practice (ANMC 2008, p.2). The continuum of expert practices is an assessment device for medical caretakers to survey the communication between the customer and the attendant. Found in this continuum, the zone in the center is known as the zone of accommodation where it checks if the conduct towards the patient, showed by the medical attendant, is protected and proficient. Breaking of limits can be on either side of the zone of accommodation where on the left hand side is under-association and towards the correct hand side is over-contribution. The two parts of the bargains for the most part include abusing and penetrating the outskirts of a helpful relationship and are hurtful and harming to both the medical caretaker and the patient (Oregon Sate Board of Nursing 2010, p.12). Under-inclusion is for the most part observed when the patient is feeling ignored and separated. Transcendently, when the medical attendant deserts the patient, there is an absence of care, which thusly, might have the option to build wellbeing dangers for the patient. For instance, disregarding the patient during two-hourly bed turns could cause bedsores on the patients body or giving no consideration to the patients exacting eating regimen could cause food sensitivities. Ignoring the patient is negative to their wellbeing and may likewise be harming to the medical attendant (National Council of State Boards of Nursing 2010 p. 25). Limit infringement are on the over-inclusion side of the continuum and are penetrates that, on occasion, plan to hurt the patient and here and there happen when the medical attendants needs are met rather than the patients. A case of such infringement can incorporate the medical attendant giving individual data or emotions to the patient, tolerating a blessing from the patient or taking part in a sexual relationship with the patient. As medicinal services suppliers, patients are increasingly defenseless to limit infringement in light of weakness, high reliance on the attendant and low soundness on their psychological and passionate state (Nurse Together 2011). Defenseless people are most significant when working with proficient limits. In the social insurance calling, helpless people are normally those that have an all-encompassing length of remain or treatment, yet can likewise be those that are of mature age, have a high reliance on the medical caretaker, have past injury or wounds, a high seriousness of sickness as well as a low soundness on their enthusiastic and mental state. (Holden Schenthal 2007, p. 28) There are a wide range of methodologies for a medical caretaker to use during clinical positions. The American Nurses Association (refered to in Holden, KV Schenthal, SJ, 2007 p. 25) says that when acting inside ones job as an expert, the attendant ought to perceive and keep up limits that build up suitable cutoff points to connections. For defenseless people, Nurse Together (2011) advocates that limits can be kept up by numerous apparatuses, for example, utilizing a receptive and expert tone and by having an away from of the expert relationship and the job of the medical caretaker and as the patient. The tone of the medical caretaker can be deciphered from various perspectives, along these lines can penetrate the expert limit between the attendant and the patient. In the event that the medical attendant is chatting with an intrigued, over-accommodating and coquettish tone, it very well may be deciphered it as turning out to be over-associated with the patient as it is taking part in a sexual relationship with the patient. The medical caretaker ought to consistently act to the greatest advantage of the customer and be mindful of their emotions and conduct. Medical attendants ought to consistently know about the patient and their way of life. For instance, a patient with various convictions may see an activity in an alternate way, which in this way can turn into a potential impetus to an amateurish relationship (Oregon State Board of Nursing 200 p.14). In this way, to keep up proficient limits with powerless people, medical attendants should keep inside the zone of support by having an unmistakable qualification that the relationship with the patient is kept proficient and the medical attendant is the social insurance specialist, not the patient. As an attendant, there are limits that must be moderated to have an expert remedial relationship with the helpless patient all through clinical arrangements as well as clinical practices. Associations, for example, ANMC and AHPRA create approaches to empower the medical caretaker to deal with a patient at an ideal level and not be finished or under included. Assuming, be that as it may, there is an infringement of these limits, it is considered as expert offense. Keeping up these limits is significant for chance administration, quality affirmation, customer fulfillment and organization asset use (Clark et. al, refered to in Kralik van Loon 2007, p. 76).

Sunday, July 5, 2020

Company law and social responsibility - Free Essay Example

Basically a profit based company or organization can be defined as a business that is run whose the main objective is to earn money or generate profit, it is the contrary to a non profit based company which more concentrating on a goal on helping the community and money is only important so that it remain operating. In other words the money that they spent or invested should be lesser than what they are taking in.[1] However, innumerable companies agreed and firm that they are obligated to give back to society or the community. This prominence involves contributions of time and money, accountable to offer environmentally friendly goods and services, as well as the aspiration to develop and advance the lives of individuals here and throughout the world. Such socially accountable and trustworthy companies perceive to it such a consciousness permeates everything they do. Huge companies nowadays affirm that the reason they are in business is not merely to gain profits, but they have the intention on helping some greater social purpose. They proclaim their determinations to generate healthier foods or more fuel-efficient vehicles, preserve energy and further resources in their operations, apart from making the world a better place to live in. Prominent foundations like the Academy of Management and the United Nations are one of the companies that inspire companies to practice such approaches.[2] The reason why companies had turned towards to other notion that is social responsibilities to serve the larger needs of the community is due to the fascination they had in gaining profit that had cause consequences and difficulties to the company. By concentrating their complete determination on the bottom line, lots companies have lower down their worth to the other constituencies that justly great companies serve, i.e. customers, employees and society.[3] Disadvantages One of the paramount disadvantages of a profit-making business is that it is required to make payment of taxes on its profits. This is the sole reason why there are plenty of companies are hard-working in attempting to take advantage of every accessible business income tax reductions. Profitable businesses should make hard decisions for example whether the profits should be reinvested in future development and progress or just merely issuing and administer it to shareholders from the dividend settlement and clearance. Moneymaking businesses too have to handle and manage with enhanced 21st century outlooks and hopes that they would be able to maintain the stability of profits with social as well as environmental responsibility.[4] Cases and Critical Analysis It shall not be shocking and unexpected that profitable services exist in the chi ld-care landscape. Nonetheless, the past decades arise of à ¢Ã¢â€š ¬Ã…“big-boxà ¢Ã¢â€š ¬Ã‚  child care located in Canada has been received with distress by advocates for whom this is found discordant and mismatched with the justifiable, including, greater attribute and excellence in early childhood system they have long taken into account. Research revealed for-profit childcare usually to be substandard and deficient quality than non-profit. Aside from that, a local experience back in the 1970s, Alabama-based Kinder-Care had organize a crucial lobby campaign intended at decreasing Ontarioà ¢Ã¢â€š ¬Ã¢â€ž ¢s staff-child ratios and the 1980s experience a unpleasant five-month attack over appallingly low wages at Ontarioà ¢Ã¢â€š ¬Ã¢â€ž ¢s Mini-Skool chain. Furthermore, conviction held so that parents would have a say regarding their childcare fairly rather permitting it to be led by a head office or shareholder group. The existence idea of that childcare must improve and boost social presence and community solidarity, not distinguish children and families into groups like à ¢Ã¢â€š ¬Ã…“the subsidized poorà ¢Ã¢â€š ¬Ã‚  and à ¢Ã¢â€š ¬Ã…“the pay-your-own-wayà ¢Ã¢â€š ¬Ã‚  well-to-do elite. The primary question that must be asked and given answer to is whether child care should be a public good to benefit all members of the society or a business whose objectives could have been little to do with assisting children, families and community.[5] Milton Friedman and Thomas Mulligan acknowledge the values of a profit-driven economic system. They had never argued over the essentiality of profits. However, they do disagree over whether or not business or companies have responsibilities beyond gaining profits. Friedman assures that the solitary duty of business is to gain profits. He claims that anybody who upholds otherwise is à ¢Ã¢â€š ¬Ã…“preaching pure and unadulterated socialism.à ¢Ã¢â€š ¬Ã‚ [6] Whereas, Mulligan challenges Friedmanà ¢Ã¢â€š ¬Ã ¢â€ž ¢s statement rests on a debatable paradigm, a made-up principle, and a logic that occasionally lacks persuasiveness.[7] As stated by Mulligan, Friedman is spot-on in indicating that implementing social responsibility cost a lot of usage of money. If nothing else, a company suffers outlay upon providing the man-hours required in contemplating the potential social effects of alternatives acts and appraise the advantage or disadvantage of each set of results. However, Friedman is mistaken in alleged that such cost is necessary to be enforce by one business stakeholder on the rest, outside the entire joint and combined process of tactical and operative business management. He believes overload in implying through his fictional instances that the businessperson whom further the socially responsible course undoubtedly acts exclusive of due devotion to return on investment, budgetary limitations, rational employee remuneration, or reasonable pricing. The aim and objective is to deliver that the thrust is to present that Friedman misinterpret the nature of social responsibility in business and that business people can undergone a socially responsible course without intolerable and unacceptable outcomes requested by Friedman. It would be an additional phase to establish why business people ought to pursue such a course. Being said it is for the responsibility for another occasion. As for now, Mulligan only perceive Friedmanà ¢Ã¢â€š ¬Ã¢â€ž ¢s personal final proclamation comprises a moral pressure to business people. Business should occupy an à ¢Ã¢â€š ¬Ã…“open and free competition without deception and fraud.à ¢Ã¢â€š ¬Ã‚  If Friedman refused to acknowledge that even reserved words rest open a wide array of moral requirement and social responsibility for business, which is after all one of the major areas of individual communication in our society, then the inaccuracy and error belongs to him.[8] In summary, if companies wage their employees more, they will definitely maintain loyalty, decrease turnover, and obtained well-to-do employees. In a long period of time, this shall lessen the training and employing costs. Apart from that, expanding customer satisfaction shall result to increase revenue. Not only that, remunerating the employees more, companies will also place more money in the hands consumers, who will later turn around and spend it to purchase goods and services from companies. Thus, companies will assist to quicken the progression and development of the economy as a whole. By achieving such, the companies will also develop successfully. In succession, it will help generate more abiding and stable shareholder value. [1] https://www.businessdictionary.com/definition/for-profit-organization.html; https://managementhelp.org/organizations/types.htm accessed 5 August 14 [2] The Wall Street Journal, à ¢Ã¢â€š ¬Ã…“The Case Against Corporation Social Responsibiityà ¢Ã¢â€š ¬Ã‚  (https://online.wsj.com/) https://online.wsj.com/news/articles/SB10001424052748703338004575230112664504890 accessed 6 August 14 [3] Henry Blodget, Business Insider, à ¢Ã¢â€š ¬Ã…“We Need to Stop Maximizing Profit and Start Maximizing Valueà ¢Ã¢â€š ¬Ã‚  (https://www.businessinsider.com/)https://www.businessinsider.com/lets-stop-maximizing-profit-and-start-maximizing-value-2012-12?IR=T accessed 8 August 14 [4] Neil Kokemuller, à ¢Ã¢â€š ¬Ã…“ What Are the Advantages Disadvantages of Profit and Non-profit Organizationsà ¢Ã¢â€š ¬Ã‚ ( https://www.ehow.com/) https://bizfluent.com/info-8560192-advantages-disadvantages-profit-nonprofit-organizations.html [5] Raffi Anderian, à ¢Ã¢â€š ¬Ã…“The Case Against for- profit à ¢Ã¢â€š ¬Ã‹Å"big boxà ¢Ã¢â€š ¬Ã¢â€ž ¢ Child Careà ¢Ã¢â€š ¬Ã‚  (https://www.thestar.com/)https://bizfluent.com/info-8560192-advantages-disadvantages-profit-nonprofit-organizations.html [6] Milton friedman, à ¢Ã¢â€š ¬Ã…“The Social Responsibility of Business is to Increase Its Profits,à ¢Ã¢â€š ¬Ã‚  New York Times Magazine (September 13 1970) [7] Thomas Mulligan, from à ¢Ã¢â€š ¬Ã…“A Critique of Milton Friendmanà ¢Ã¢â€š ¬Ã¢â€ž ¢s Essay à ¢Ã¢â€š ¬Ã‹Å"The Social Responsibility of Business is to Increase Its Profits,à ¢Ã¢â€š ¬Ã¢â€ž ¢ à ¢Ã¢â€š ¬Ã…“ Journal of Business Ethics (1986) [8] (https://econ202.umwblogs.org/) https://econ202.umwblogs.org/files/2012/04/Are-Profits-the-Only-Business-of-Business.pdf

Wednesday, July 1, 2020

Specific Phobias in Children - Free Essay Example

This research paper will discuss specific phobias among pediatric population: the major topics this paper will address will include how children develop a specific- phobia as well as the most effective treatment for phobias in children. Specific phobia is defined as an extreme fear of a specific object or situation (Sue, Sue, Sue, Sue, 2016). Someone with a specific phobia will react to a stimulus in a way of extreme panic and anxiety in a way that is not equally related to the danger of the stimulus. The primary categories of specific phobias are: living creatures, environmental conditions, blood/ injections or injuries, as well as situational factors. The most common fears among children are; spiders, the dark, scary movies and the fear of being teased. The etiology of phobias includes predisposing genetic factors that interact with psychological, social and sociocultural influences. Having history of anxiety within the family and negative relationships during the early ages are major factors into developing a phobia (Sue, Sue, Sue, Sue, 2016). In psychology there is a multipath model when talking about mental disorders that directly relates to specific phobias as there are a type of mental disorder. Author Sue, Sue, Sue Sue (2016) defined this multipath model a model that provides organizational framework for understanding the numerous influences on the development of mental disorders, the complexity of the interacting components, and the need to view disorders from a holistic framework. The biological dimension will look at the etiology of a phobia in the sense that an individual with a specific phobia as an innate tendency to be anxious as well as have strong emotional response to stimuli. Etiology of phobias from the psychological dimension have several different pathways of how a phobia is developed. The four main perspectives of how a phobia develops in the psychological dimension is through; classical conditioning, observational learning, negative information, and the cognitive behavioral. The sociocultural dimensi on looks at phobias as a level of disgust among different genders, and cultural differences. In the social dimension there is focus on the parental behaviors and these translate to the children. Typically, positive treatment of phobias is through pharmacological treatments by treating anxiety and cognitive behavioral treatments that include Exposure Therapy, Systemic Desensitization, Cognitive Restructuring, and Modeling Therapy. In psychology there are several different perspectives of the etiologies of all the different mental disorders, this is also true when looking at the etiology of phobias as well as the less severe state known as fear. In general, the perspectives are classified into the four dimensions; biological, psychological, social, and socio-cultural (Sue, Sue, Sue, Sue, 2016). The etiology of phobias as well as fears over lap since fear is the initial response that initiates a phobia. The perspectives are broken down further into specifics to directly reference phobia etiology; the classical, vicarious, and informative pathways for fear acquisition, the preparedness framework, non-associative theory, fear module theory, and cognitive models. Coelho and Purkins (2009), looked in to each of these different perspectives by looking at different prior research that fell into each perspective. The classical, vicarious and informative pathways for fear purpose that fear in general is learned from parent and guardian influences. One study showed the levels of fear in a child based on the mother or female guardian in a childs life, how she would display responses of fear. If the mother of child expressed high levels of a fear response in front of a child to a specific stimulus the child would also show a high fear response to a stimulus would also be very high and likely cause he child to develop a phobia. Whereas, if the mother of a child was able to contain their fear response to a stimulus the child would have not have a fear response to the stimulus (Coelho Purkins 2009). Ultimately, this showed that a childs fear response is highly dependent on the mothers fear response. The second perspective the Coelho and Purkins looked at was the preparedness framework. This perspective looks at the specifics of how biologic components play a role in the development of a phobia. The preparedness framework looks at the idea that particular stimuli are evolutionarily predisposed to generate a fear response in humans. According to Coelho and Purkins (2009), Charles Darwin noticed that some fears might appear by natural selection. After observing his 2-year-old son being afraid of large animalsDarwin questioned whether fears in children, that seem independent of experiences are effects of hereditariness of real dangers during prehistoric times. A later study that was conducted by Rachman showed a perspective that overtime children will develop the needed abilities to deal with predispositions to fears and actual fears by habituations and experiences. Fears that were not eliminated be resistant to extinction and habituation and were thought to be conditionally learne d, resulting in the rare and uncommon fears that lead to phobias and the environment helps in this process (Coelho Purkins 2009). An example of this theory is that a child that lives in an urban area may be more likely to be afraid of animals such as horses or chickens whereas a child that lives in a country area would be more likely to not be afraid of these farm animals. The reasoning behind this is due to the level of exposure to the stimuli each child experienced, thus leading the comfortability level each child has with the stimulus resulting whether a fear response is activated. This next perspective of how phobias come to be is counter to preparedness, is the non-associative theory. The non-associative theory originates from the observation that each species have fears that are part of their development. But the hypothesizes these may occur without the direct or indirect experiences with the stimulus (Coelho Purkins 2009). Classical condition does not need to occur for a phobia to happen but there has to have been a stimulus or situation that occurred for fear responses to be activated. The studies conducted show that fear is not innate, so a child will not express fear upon the first interaction with the phobic stimulus. The following perspective is the Fear Module Theory, this theory was formed to account for the uneven distribution of fear while discounting non-associative fear acquisition. The fear module theory looks at four characteristics; relative selectivity to stimuli, automaticity, encapsulation and specific neuronal circuit (Coelho Purkins 2009). Selectiveness looks at the extent to which a certain stimulus activates the fear module. Automatism is fast reflex activation of defense to a stimulus. Encapsulation is the relative independence and resistance of the fear response, from conscious cognitive control. The neuronal aspect of the fear module looks at the idea that the fear module is controlled by a specific circuit (Coelho Purkins 2009). The final etiology perspective of phobias is cognitive models. Cognitive models look at the idea that conditioning can be conceptualized as a cognitive process. A participant will learn to that a determined stimulus precedes adverse outcomes. Fear is not only related to a biological preparation, but also to attributions regarding safety and danger to a stimulus. In general, this perspective looks at the ability that I child has to cope with the stimulus. This is directly related to the whether a child maybe anxious or not. Their level of cognitive ability to process the stimulus will play a role in the way that they respond. Understanding the etiology of phobias is crucial determining the treatment approach. It is clear that cognitive behavioral treatments are the basis when treating a child that has phobias. While there are many forms of cognitive behavioral treatments, intensive exposure treatments seem to be common. In an original study Davis et al. (2009), focused on one session treatment and the exposes process needed. The process of the authors experiment is summarized as followed. Before the main set of treatment, clinicians used diagnostic and functional assessment to find the exact type of stimulus that caused the fear reaction in each child. Diagnostic assessment is crucial in establishing the phobia and the fear response but also in the planning the treatment session, the functional assessment allows for the transition between assessment and treatment During this point the clinician would try to get the child to want to be involved with the process rather than just agreed to go along. During this point in time the parent and child motivation was determined to understand the purpose of the treatment. (Davis et al. 2009). The purpose of the treatment was to use mechanisms to elect fear, so cognitions could be activated and addressed, permits fear to habituate and avoidances to extinguish, as well as prevented behavioral and cognitive avoidance in safe environments. Treatment consisted of one three-hour session with breaks only to combat fatigue of the child but did not reinforce any avoidance behaviors. During treatment the child was exposed to age appropriate cognitive challenges, this would include asking the child what they think would happen during exposure and then asking the child to discuss what happened during this step of exposure. It is important to highlight the positives of the situation with the child, making sure the child understands that what they thought would happen is not what actually happened. The clinician may also use participant modeling. This can include the clinician modeling the step of exposure with the stimulus as well as modeling the proper coping techniques to go along with the size of the stimulus. This part of the treatment starts with the clinician showing how to deal with the stimulus, to including the child, to the clinician removing self from modeling the situation. During each exposure step the child is continuously exposed to the stimulus until fear is reduced by 50 percent, this will ensure routine to the child to reduce the fear the stimulus causes. Reinforcement is used to give the kids a sense of accomplishment. Verbal praise and physical contact of such as a pat on the back. During the reinforcement do not allow a chance for avoidance. Praise should be given for a positive improvement, praise should never be given to a child that expresses avoidance behaviors. (Davis et al. 2009) After the treatment session parents were brought in to have the children show their parents their new-found skills and ability to interact with stimulus as a positive reinforcement of the behaviors. A this point parents are informed about the positive coping mechanisms that the child learned during the treatment session. They also received information to help the child with self-exposure experiences. Self-exposures should occur for constantly for one month after session to solidify and maximize the treatment gain (Davis et al. 2009). The experimenters had concluded that this type of a treatment would be highly effective in children and to be the most cost and time effective form of treatment. Being able to have the length of exposures be longer made it easier for the habituation of the phobia. One longer treatment of 180 minutes had higher effects that 300 minutes of spaced out treatment. The next treatment method ties into the previous treatment, this treatment is the combination of pharmacological and cognitive behavioral. Farrell, (2018) looked at the effect of D-cycloserine we paired with one session treatments. The main focus of the experiment was to see if D-cycloserine enhanced exposure therapy outcomes. The effects of D-cycloserine in children were compared to those that received a placebo. Opposing the hypothesis that D-cycloserine would have enhancing effects, there were no major differences of the effects of the children that received D-cycloserine versus the children that had had the placebo. This experiment was a small sample size resulting in a limitation of not having enough information to fully rule out the effectiveness of augmenting one session treatments with D-cycloserine. The next part of the paper will outline limitations of treating children with phobias that also have ADHD. A large part of the child population has ADHD or express behaviors that are typical of ADHD, a major question in the study of child phobias is how effective treatment would be in these children. In an experiment conducted Halldorsdottir et al. (2016), looked at the effectiveness of both one session treatments and educational support treatment in treating phobias in children with ADHD. Symptoms continued to be significantly associated with poor long term out comes of both one session treatment and educational support treatment. For one session treatments, ADHD interfered with sustained anxious arousal that is necessary for habituations to occur and to solidify the effects of a one session treatment. This is due to the distractibility of ADHD, decreasing the effectiveness of exposures. But conduct problems related to ADHD do not affect cognitive behavioral treatment of anxiety. Ed ucational support treatments were not effective because psychoeducation interferes with the cognitive behavioral therapy. The more one knows about the treatment and the phobias the less effective treatment will be (Halldorsdottir et al. 2016). In conclusion, it is clear that there are many different perspectives to the etiology of phobias in children. Understanding each of these perspectives and how they all interact with one another will ultimately be the deciding factor for treatment options. Observations concerning distinct models of fear acquisition are best understood as part of a continuum. Looking at and understanding each of the extreme ends allows for the better understanding of the middle of the continuum. In an extreme case of fear response being purely innate, these are so prepared that they show as instinctual defensive reactions. The opposite side of this continuum are the situations should be due to aversions being related to a large quantity of aversive experiences. (Coelho Purkins 2009). Behaviors cannot be plainly separated into cognitive and emotional categories, the areas of the brain work in connection to one another rather than in isolation. Fear relevant stimuli are more infrequent to non-fear-rela ted stimuli, fear of a stimulus comes from the idea that familiarity and experiences. The most common form of treatment is cognitive behavioral, one session exposure therapy treatments and the use of pharmacological treatment has not been proven to be as effective (Coelho Purkins 2009; Farrell 2018). While this appears the most effective way to treat phobias in children there remain limitations regarding the populations the treatment will work on as it was not effective in children with ADHD (Halldorsdottir et al. 2016). References Coelho, C. M., Purkins, H. (2009). The origins of specific phobias: Influential theories and current perspectives. Review of General Psychology, 13(4), 335â€Å"348. https://doi-org.ursus-proxy-1.ursus.maine.edu/10.1037/a0017759 Davis, T. E., Ollendick, T. H., ?–st, L. (2009). Intensive treatment of specific phobias in children and adolescents. Cognitive and Behavioral Practice, 16(3), 294-303. doi:10.1016/j.cbpra.2008.12.008 Farrell, L. (2018). D?cycloserine?augmented one?session treatment of specific phobias in children and adolescents. Brain and Behavior, 8(6): 10.1002/brb3.984 Halldorsdottir, T., Ollendick, T. H. (2016). Long-term outcomes of brief, intensive CBT for specific phobias: The negative impact of ADHD symptoms. Journal of Consulting and Clinical Psychology, 84(5), 465â€Å"471. https://doi-org.ursus-proxy-1.ursus.maine.edu/ 10.1037/ccp000008 Sue, D., Sue, D. W., Sue, D. M., Sue, S. (2016). Understanding abnormal behavior. Stamford, CT: Cengage Learning. Waters, A. M., Bradley, B. P., Mogg, K. (2014). Biased attention to threat in pediatric anxiety disorders (generalized anxiety disorder, social phobia, specific phobia, separation anxiety disorder) as a function of distress versus fear diagnostic categorization. Psychological Medicine, 44(3), 607-16. doi:https://dx.doi.org.ursusproxy1.ursus.maine.edu/10.1017/S0033291713000779

Tuesday, May 19, 2020

William Jewell College ACT Scores, Acceptance Rate...

The Physics Of Mechanical Engineering - 924 Words

Would your parents ever tried to kill you because you would mess up their valuable machines? Yes, I was that kid who would play with machines and take everything apart then put it back together. Being able to take a machine apart and rebuild it back together is like a feeling that you have accomplished a goal even though you just put the parts in the same place where they were before. How do planes fly in the sky? How do cars accelerate? I chose the major mechanical engineering to answer all these previous scientific questions. The definition of mechanical engineering is the system that applies the principles of engineering, physics, and materials science for the design, analysis, manufacturing, and maintenance of mechanical system. It is a branch of engineering concerned primarily with the industrial application of mechanics and with the production of tools, machinery and their products. It has also become one of the most widely studied and widely available college courses. The definition of engineer is that a person who is able to create computer programs, design machines. Engineers come up with phenomenal ideas to build up and develop things in order to help us in our daily life. They use science to experience the development and see its results. Engineering and engineers make the world run around. Engineering offer interesting problems and facts about the real world. My parents were a big part of me choosing mechanical engineering, my father did not finish collegeShow MoreRelatedThe Physics Of Mechanic al Engineering961 Words   |  4 Pageswe can relate to mechanical engineering, one of the common examples is the temperature in metal, which is the thermal expansion. Mechanical engineers use combination of material, human and economic resources to develop mechanical solutions that help satisfy the needs and wants of society. They must be confident and accurate when making decisions. Engineers try to look at the problems in the society and come with innovative ideas in order to solve the difficulties. Engineering industry has a wideRead MoreThe Creation Of Careers Through Physics1270 Words   |  6 PagesThe Creation of Careers through Physics Physics is often deemed â€Å"useless† and â€Å"stressful† by young students taking the course in high school and college. However, many you students don’t the advantages and opportunity’s that the subject can provide for them in the future. Most young adults think that Physics will most likely not help them in the future and end up being waste of time and a credit, but, most of them don’t know that the careers that physics provides can both high paying and fun .Read MoreMechanical Design Of Mechanical Engineering1537 Words   |  7 PagesMechanical engineering is a diverse subject that consists of the ability to design and manufacture everything from miniscule parts to large machines and projects. The objective of a mechanical engineer is to take a product from an idea and publish it. This goal is reached by obtaining a range of skills and knowledge. People who are striving to become mechanical engineers need to comprehend the powers and the war m environment that an item, its parts, or its subsystems will experience; to outline themRead MoreEssay on Mechanical Engineering1124 Words   |  5 PagesMechanical engineering is a discipline of engineering that applies the principles of engineering, physics and materials science for analysis, design, manufacturing, and maintenance of mechanical systems. It is the branch of engineering that involves the production and usage of heat and mechanical power for the design, production, and operation of machines and tools.[1] It is one of the oldest and broadest engineering disciplines. The engineering field requires an understanding of core conceptsRead MorePersonal Statement : Mechanical Engineering Degree1324 Words   |  6 PagesWhile at Missouri University of Science and Technology, I will be getting my major in mechanical engineering. With a mechanical engineering degree, I hope to someday qualify to become a professional engineer and work at a company like Boeing to design different parts used in planes, trains, and automobiles. I am content with my decision to major in mechanical engineering and feel like it is a good fit for me because it coincides with my many interests, abilities, and personality. My developmentRead MoreA Career in Mechanical Engineering Essay993 Words   |  4 PagesI have chosen the career of Mechanical Engineering for this research paper. The reason why I choose this career is because I am very interested in prototyping, designing, and building machines and other types of tools that we use in our daily lives. Mechanical engineers make people’s lives better and easier. I find this interesting inspires me to become one of them. This is why I choose this profession for my research paper. I will be going over five topics for this paper. These topics are: 1.Read MoreMy Dream To Become An Electrical Engineer1301 Words   |  6 Pagesbackup plan for my future career would have to be becoming a mechanical engineer. Mechanical engineers are people who work to make ideas into something that can be physically sold. Mechanical engineers work on making small objects like a printer to big objects like a car. I like the ideas of hands on building and crafting to create new things. My dream is to be an electrical engineer one day, but I do also find interest in mechanical engineering as well because nothing is more interesting than facingRead MoreThe Engineering Of Mechanical Engineering919 Words   |  4 PagesMechanical engineering is a field of engineering, which relies on the use of material science and physics for the design, manufacturing, analysis and maintenance of mechanical systems. This area requires a good understanding of the core engineering concepts such as mechanics, thermodynamics, kinematics, structural analysis, material sci ence, and electricity. With all these, mechanical engineers have to be conversant with tools like computer-aided design, industrial equipment and machinery, transportRead MoreMajor and Career Research Project1352 Words   |  6 PagesCell and Development Biology.† Also â€Å"General Chemistry† for two semesters with â€Å"Organic Chemistry.† One semester of calculus is needed with a second semester of calculus or an equivalent of statistics. Physics is also necessary in order to complete the major of Biology; two semesters of â€Å"General Physics I and II.† And finally there needs to be Biochemistry courses taken, such as â€Å"Principles of Biochemistry, Individualized Instructions.† Majoring in Biology would grant me various skills in knowing howRead MoreMy Statement of Purpose: Mechanical Engineering923 Words   |  4 PagesStatement of Purpose (new text is in red) Introduction Mechanical engineering is the catalyst of rapid innovation in the aerospace and defense, automotive, heavy equipment and industrial equipment manufacturing industries. The foundational elements of mechanical engineering are what make the pace of new product development possible (Bar-Cohen, 1995). By far the most significant accomplishment of humankind in the 21rst century is the landing of the rover on the surface of Mars (Thilmany, 2012)

Wednesday, May 6, 2020

Building the Boeing 787 - 1334 Words

Building the Boeing 787 Boeing Corporate Profile Boeing (NYSE: BA) is a global leader in the research and development of aerospace and defense systems, subassemblies, military, commercial and aerospace vehicles and systems. The company today operates from its headquarters in Chicago, Illinois, having relocated there from Seattle, Washington earlier in the decade. As of October, 2012 the company has 171,000 employees and operates in 70 nations globally. As of the close of its latest fiscal year (FY2011) the company had attained a 6.9% in revenue, reaching $68.7B in revenues. The company also earned an operating profit of $5.6B, up an impressive 16.7% from their previous fiscal year. Boeing also goes through periodic reorganizations over time to better align their business to the markets they serve. As of October, 2012 the company is operating six segments including commercial airplanes, military aircraft, network and space systems, global services and support, Boeing Capital Corporation, and ancillary revenue. The company continues to invest heavily in Research Development (RD), far above the industry standard of 7% (Rosenfeld, 2012). Boeing also is one of the most innovative marketers of its systems and technologies, concentrating its efforts on creating websites that are highly informational in nature. The goal of the majority fo Boeing advertising spending is institutional advertising, followed by specific program marketing and promotional costs. Boeing is alsoShow MoreRelatedBoeing 7871638 Words   |  7 PagesEngineering Individual Homework #1 – Boeing 787: The Dreamliner Boeing 787: The Dreamliner Case Study (download from Angel) During the past decade, Boeing watched as their competitor, Airbus, launched several new and very successful aircraft. In 2004, Airbus surpassed Boeing in commercial airplanes delivered and future orders placed. This is the first time that Boeing has ever lost its leading market share. The 787 is the first new airplane that Boeing has introduced to the market in a decadeRead MoreHow Boeing Changed the World1366 Words   |  6 Pagesbe shining on The Boeing Co. July 8 (07-08-07) as it unveils its newest passenger jet in 13 years: the 787 Dreamliner. It hasn’t even flown yet and already the 787 is making aviation history as the world’s hottest-selling and most technically advanced new commercial jet ever. Not since Boeing ushered in the jet age with its 707 in 1954 has there been such hoopla over a new passenger airplane. For the 787 — the company’s first all-new jet since the 777 was unveiled in 1994 — Boeing has rented an entireRead MoreBusiness Strategy of Boeing Essay1130 Words   |  5 PagesWith a goal to restore its leadership role in the airline industry, Boeing launched the all-new 787 aircraft project. However, the likelihood of Boeing’s success is uncertain due to numerous threats from the market. Boeing faces threats from risks of entry by potential competitors, fierce rivalry between the incumbent firms, and other macroenvironment factors. The company tries to use strategies such as brand loyalty, barrier to entry and customer switching cost to combat these market threatsRead MoreBoeing Internal Analysis1371 Words   |  6 PagesBoeing Internal Analysis Purpose This report discussed the components of internal analysis, competitive advantage, and strategic competitiveness of Boeing Company. This is done by analyzing the tangible amp; intangible resources, capabilities, and core competencies in order to clarify Boeing’s strengths and weaknesses. Resources Exhibit 1 Tangible | Intangible | Manufacturing plants | Boeing’s digital design software | Composite and metal materials | Dynamic assembly line | HeadquartersRead MoreBoeing 787 Dreamliner: Time, Budget and Project Performance Analysis1193 Words   |  5 Pagesï » ¿ Contents Boeing 787 Dreamliner: Time, Budget and Project Performance Analysis 1 Introduction. 1.1 In developing the Boeing 787 Dreamliner, Boeing executive management’s initial decisions and project management strategies did not control the four major measurements of project success: time, budget, performance and client acceptance (Pinto, 2013, pp. 35,36). This report analyses the methodology and project management decisions that led to a project crisis and risk to Boeing’sRead MoreRisk Management Case Study Boeing Dreamliner Essay1414 Words   |  6 PagesDevelopment of the Boeing 787 Dreamliner Introduction In 2003, Boeing launched a project to build a new airframe that had the original designation of 7E7 Dreamliner. In January 2005, the aircraft was redesigned the 787 Dreamliner. Boeing’s intent was to utilize new technology and procurement processes to build two versions of the aircraft. The 787-8 was designed to carry 210 to 250 passengers on routes of 7,650 to 8,200 nautical miles and the stretch version (787-9) was designed to transportRead MoreEssay on Proj 595 Project Part 1927 Words   |  4 PagesDevelopment of the Boeing 787 Dreamliner- A Super-Efficient Airplane â€Æ' Table of Contents I. Introduction II. Fault Tree One III. Discussion of Fault Tree One IV. Fault Tree Two V. Discussion of Fault Tree Two VI. Conclusions VII. Works cited â€Æ' I. Introduction I am the Project Manager developing the Boeing 787 Dreamliner. The development of this state-of-the-art airplane will include an international team of aerospace companies led by Boeing. The advancesRead MoreBoeing And Airbus Approach The Aircraft Marketplace1626 Words   |  7 PagesDominating the commercial aircraft market for decades, Boeing is considered to be the most highly competitive U.S aerospace industry. â€Å"U.S. firms manufacture a wide variety of products for civil and defense purposes and, in 2010, the value of aerospace industry shipments was estimated at $171 billion, of which civil aircraft and aircraft parts accounted for over half of all U.S. aerospace shipments. The U.S. aerospace industry exported nearly $78 billion in products in 2010, of which $67 billionRead MoreBest Practices in Continuous Process Flow704 Words   |  3 PagesSix Sigma concepts to deliver exceptional customer experiences (Teresko, 2008). Zappos was able to automate the complex order ca pture, distributed order management and returns processes of online retailing while at the same time concentrating on building a unique, differentiated customer experience on their website. The result was a unified business model that continually performed above customer expectations due to heavy reliance on conditions process flow development combined with labor-savingRead MoreBoeing 787 Dreamliner : An Innovation3624 Words   |  15 Pages Boeing 787 Dreamliner: An Innovation in Composites Carl Bunge, Alex Morgan, John Montgomery, Aaron Paul Pinkoske, Jay Pittenger, Daniel Pollastro, Omar Ruiz, Mitchell Scott MSE 201 December 1, 2014 Imagine flying at 30,000 feet in the air. You are warm, comfortable and possibly have a movie to watch. But the thought that a small fraction of an inch of material is all that separates you from the exterior of the plane makes you second guess your

The Atomic Bomb On Hiroshima And Nagasaki Essay - 1776 Words

The use of the atomic bomb on Hiroshima and Nagasaki at the end of World War II was a controversial decision that was made by President Truman. On August 6, 1945, President Truman decided to drop the atomic bomb on the Japanese city of Hiroshima and three days later a second atomic bomb on Nagasaki. It brought an end to the bloody war in the Pacific after 4 years. Making Japan surrender in the face of unimaginable force and significant destruction on Japan’s soil. Nevertheless, Truman’s decision took millions of Japanese soldiers and innocent civilian’s lives from a gruesome battle; the â€Å"decision†, became one of the most controversial event of World War II. While President Truman made his final decision to drop the atomic bomb, the origins of the bomb began with President Franklin D. Roosevelt who was the president at that time when the talks of the Manhattan Project started to spread. The Manhattan Project originally began in Europe during the year o f 1939. â€Å"President Franklin D. Roosevelt received a letter from Albert Einstein, which Einstein had actually written on August 2, 1939. The letter told of a new field of physics that was showing that the element uranium could undergo nuclear fission, with the resultant release of a great deal of energy†. (The Manhattan Project 1). Albert Einstein also told President Roosevelt that the Germans were also pursuing this matter. President Roosevelt was convinced about the situation and he formed a research committee. This led to theShow MoreRelatedAtomic Bombs On Hiroshima And Nagasaki844 Words   |  4 Pagesdropped atomic bombs over the Japanese cities of Hiroshima and Nagasaki killing nearly 200,000 people. This resulted in Japans surrender in World War II. J. Samuel Walker analyzes this historical event in his book Prompt and Utter Destruction: Truman and the Use of Atomic Bombs. Over the past 70 years’ extensive research has been conducted and there is an underst anding that Truman’s decision to drop the atomic bombs is inconclusive. It is impossible to determine that the use of the bomb was the quickestRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki1302 Words   |  6 PagesAllies almost one week after being hit with two atomic bombs. On August 6, 1945 during World War II an American B-29 bomber dropped the world s first deployed atomic bomb over the Japanese city Hiroshima, wiping out 90 percent of the city and killing 80,000 people immediately. Three days later a second B-29 dropped another atomic bomb on the Japanese city Nagasaki, killing around 40,000 people. (The Bombing of Hiroshima and Nagasaki) The Hiroshima/Nagasaki bombings were necessary because it played aRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki884 Words   |  4 PagesFearful cries spread through the cities of Hiroshima and Nagasaki as the atomic bombs were dropped. Thousands of people were killed instantly, with the rest left critically injured. Eventual ly, it was measured that 135,000 people were killed as a result of these bombs. We know that many people were killed. But how and why were the atomic bombs created? Who decided to use them? These questions all contribute to the fact that the atomic bombs impacted the world greatly. It all started when WorldRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki1515 Words   |  7 PagesResearch Question: Was it necessary for President Truman to drop the atomic bomb in Japan? Was it necessary for Truman to drop the Atomic Bombs on Japan in World War II? On August 6, 1945, the first atomic bomb was dropped by a US aircraft on Hiroshima. This atomic bomb was dropped to force Japan into surrender, this bomb alone destroyed Hiroshima and over 90,000 people were instantly killed in the explosion and an additional 100,000 people perished from burns and radiation sickness. Japan refusedRead MoreThe Atomic Bombs On Hiroshima And Nagasaki1764 Words   |  8 Pagesmake the decision to drop the bombs on Hiroshima and Nagasaki however, President Truman was ultimately the man who made the final decision to launch ‘Little Boy’ and destroy Hiroshima, Nagasaki and their civilians, thus forcing an end to the war. Although there were many alternatives presented to President Truman, it is unknown as to whether they would have actually succeeded in ending the war or producing less casualties. Truman made the decision to drop these bombs in the heat of war but h is justificationRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki1364 Words   |  6 PagesOn the 6th of August 1945 America dropped the atomic bomb by the name of ‘Little Boy’ dropped by the plane ‘Enola Gay’ on the Japanese city, Hiroshima. Three days later on the 9th of August America dropped another bombed called, ‘Fat Man’ on the Japanese city of Nagasaki. A surrender was received and accepted by America on the 15th of August and the war against Japan had ended. Harry S. Truman, the man responsible for dropping the bombs claims it ended the war more efficiently and was in fact theRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki Essay1570 Words   |  7 PagesDespite the extreme devastation, the atomic bombings of Hiroshima and Nagasaki were necessary. The atomic bomb is a weapon unmatched in warfare, rapidly releasing nuclear energy by fission of atomic nuclei. Desperate times call for desperate measures, which is why America chose to unleash its most deadly weapon, the atomic bomb, on Japan. America, who had already fought in World War II for over four years, had no desire to perpetuate the war. When Japan refused to surrender, America was leftRead MoreAtomic Bombs On Hiroshima And Nagasaki1074 Words   |  5 PagesThere are many different ways in which WWII could have ended. Rather than taking the risk of dropping atomic bombs on Japan, many people believe that one of the alternative options would have been much more sensible. The variety of possible options the U.S. could have taken to finish the war have been analyzed for years. Though Truman’s decision to drop the atomic bombs over Hiroshima and Nagasaki is one of the most controversial and debated topics in history, this researcher believes that he madeRead MoreThe Atomic Bomb On Hiroshima And Nagasaki1998 Words   |  8 Pagesto drop the atomic bomb on Hiroshima and Nagasaki? Joon Jung 2/21/16 Word Count: 1848 Section A: Identification and Evaluation of Sources Research Question: Was it necessary for President Truman to drop the atomic bomb on Hiroshima and Nagasaki? Was it necessary for Truman to drop the Atomic Bombs on Japan in World War II? On August 6, 1945, the first atomic bomb was dropped by a US aircraft on Hiroshima. This atomic bomb was dropped to force Japan into surrender, this bomb alone destroyedRead MoreAtomic Bomb On Hiroshima And Nagasaki Essay1902 Words   |  8 Pagesthe United States dropped the atomic bomb on Hiroshima and three days later dropped another on Nagasaki. This was a significate point in history because there has never been a bomb of this magnitude being use in an urban industrial area. Ultimately the use of the atomic bomb resulted in Japan’s surrender, which aided the allies in drawing closer to ending the war against the Axis Powers. Due to the massive destruction industrially and urbanely the use of the atomic bomb has always been questioned.

Across Organizational & Cultural Boundaries - myassignmenthelp.com

Question: Discuss about theAcross Organizational Cultural Boundaries for Learning. Answer: Six main bases for collaborative advantage The six main bases of collaborative advantage are access to resources, shared risk, efficiency, coordination and seamlessness, learning and the moral imperative. The organization collaborates to share resources when they cant accomplish their objectives with individual resources, for instance, pharmaceutical companies which require resource for production and marketing collaborate to share resources(Kozlenkova, Samaha and Palmatier 2014).Organization collaborates to share the risk of failure of a project, for instance RD projects. Organizations collaborate to gain efficiency in terms of outsourcing, operational efficiency, coordination and economies of scale, for example, public-private partnership (Bingham and O'leary 2014). Coordination and seamlessness is a part of efficiency of an organization, collaboration also promotes mutual learning of organizations. Most importantly, organizations collaborate on moral imperative to eradicate problems on national, society, industrial and org anizational levels (Foss. and Knudsen 2013). Why BenQ initially wanted to join efforts with Siemens Taiwanese companies witnessed a shrink in profit margins for contract manufacturing. In order to achieve a profitable future, the Taiwanese companies wanted to move beyond low-cost manufacturing. Taiwanese companies wanted to build their individual brand names rather than being a contract manufacturer who is almost anonymous in the marketplace. BenQ, the Taiwanese company wanted to acquire Siemens, the German company for its existing brand name which was attractive. BenQ also wanted to enhance its global presence by acquiring Siemens. The launch of the brand Ben-Q Siemens by acquisition of the mobile phone division of Siemens which was losing money proved to be advantageous for BenQ. The merger helped BenQ to become the fourth largest brand of mobile phones across the globe after Nokia, Samsung and Motorola. K.Y. Lee, the chairman of BenQ felt that he will be able to generate profits from the debt-ridden unit of mobile phone of Siemens. Lee was of the opinion that because of the glob al distribution and sales channel of BenQ it was easier for BenQ to achieve profit easily. The manufacturing facilities and economies of scale of Ben Q would also increase by choosing a complimentary partner like Siemens. BenQ initially wanted to join efforts with Siemens because the organization felt that this merger and acquisition will lead to a win-win situation for both companies as more synergy and value in the marketplace will be created by the formation of the brand name BenQ-Siemens (Cheng. and Seeger 2011). Bases for collaborative advantage of the collaboration between BenQ and Siemens The German company, Siemens was not directly paid by BenQ. The 100% stake of mobile phone division of Siemens was acquired by BenQ. Initially an amount of 250 million Euros was provided to BenQ by Siemens for funding the business, later 50 million Euros was spent by Siemens to purchase shares of BenQ which were issued newly. Siemens also incurred the loss of the unit, 1.5 million Euros loss per day. Siemens collaborated with BenQ to develop technologies for handsets. The rights of co-branding was vested to BenQ- Siemens within a tenure of 5 years and the right for the usage of the trademark of Siemens was gained by BenQ for a period of 18 months. BenQ wanted to fulfil the contract agreement of labour with the cell phone employees of Siemens. The share of Siemens was up by 3% and rose to 61.9 Euros because of the transaction (Cheng. and Seeger 2011). Ultimate outcome of the collaboration between BenQ and Siemens The collaboration of BenQ and Siemens failed ultimately. After purchasing the handset division of Siemens, the shares of BenQ dropped by 2.7 % on the Taiwan Stock Exchange. The new business division of BenQ Mobile commenced its operation in October, 2005 in Munich, Germany with 7000 employees across the globe. The handset operations of Siemens allowed BenQ to compete with leading brands, but the current prime customers of BenQ had a conflict of interests because of the collaboration between Siemens and BenQ. By September 2006, BenQ decided not to invest money in its German subsidiary to cut loss. The interests of the creditors were protected and the subsidiary filed for insolvency in Munich court. There was loss of 3000 jobs in German because of this failure. The high context culture of BenQ and the low context culture of Siemens, failed communication and difference in organizational culture resulted in this failed acquisition. The media commentators, labor leaders and politicians in Germany felt that BenQ did not have experience in marketing and lacked competence and the acquisition of Siemens by BenQ was an economic and social disaster (Cheng. and Seeger 2011). The Critical Challenges those Multicultural companies might face Multicultural companies face challenges with communication, difference in culture and diversity. The difference in culture among employees of a multicultural company results in language barriers and communication practices which are divergent in nature. Intercultural communication has two comparison points which are influential which are 1) The idea of context and 2) The value/ belief theory of culture. A multicultural company has a workforce with different cultural values, for instance, the high-context culture where people demonstrate deep involvement with one another and in a low context individualized culture where people are demonstrate little involvement with each other. Values are the foundation of culture and collective programming is influenced by values (Huxham and Vangen 2013). The people belonging to similar culture share similar patterns of feeling, thinking reacting and acting and thus a particular event is perceived in different ways by people from different cultures. Power distance, masculinity or femininity, avoidance of uncertainty, individualism or collectivism and long-term and short term orientation are different cultural dimensions founded by Hofstede. Multi-cultural companies have a diverse workforce from different countries and thus their cultural values are affected by the 5 cultural dimensions of Hofstede. Also multicultural companies have multicultural teams and have to deal with challenges of diversity-both surface level diversity like ethnicity, age, gender and deep-level diversity like differences in values, attitudes and beliefs. Also, people with different cultural background have different mode of learning and it is a challenge for multi-cultural companies (Hunt 2014). Cultural difference challenge in case of BenQ and Siemens BenQ is a company from Taiwan and Siemens is a company from German. The culture of BenQ was influenced by oriental Confucian culture whereas that of Siemens was Germanic European culture. The culture in Taiwan is more collectivist and rule-oriented and less assertive and future oriented. The culture in German is focused on contracts, agreements, individual rights and personal independence. On the index of individualism, Germans scored 67 and Taiwanese scored 17. Taiwanese society has a collectivistic culture and employees have a strong sense of organizational belonging while Germans prefer challenges, time, and freedom and are highly individualistic. The difference in culture created a gap between the German subordinates of Siemens who were highly individualistic and Taiwanese employers of BenQ who were highly collectivistic. There was turnover in executive management of Siemens. Taiwanese scored 58 and score of Germans was 35 in the scale of power distance. Germany has a strong unio n and collective tariff agreements between representatives of trade unions and employers association fix salaries of German employers. Germans separate work and private lives, they do not work on Sundays and public holidays and have six weeks of paid vacation while Taiwanese are ready to work on weekends and holidays if there is a requirement by their organization. Thus, BenQ faced the challenge of maintaining good relationship with union labor of Siemens. In the index of avoidance of uncertainty , Taiwanese ranked 69 and Germans ranked 65. Taiwanese have fear of failure and avoid risks. The electronics company of Taiwan adopts procedures of cost-cutting and after acquiring Siemens, BenQ had NT$36.7 billion loss. Business schedules in German are flexible while it is rigid in Taiwan. The production schedule, new product development and marketing plan of BenQ were delayed after acquisition of Siemens because of the difference in organizational culture. The R D of new products across BenQ and Siemens and the incompatible culture of the two companies were not integrated by BenQ and thus the company faced financial problems due to the cultural difference. BenQ was a Taiwanese company and focused on product diversification, adaptability, resilience, flexibility and innovation with an informal organizational structure whereas Siemens had a formal organizational structure with a decision-making process which was methodical. Also, there were challenges of cross- cultural communication, the Taiwanese have a subtle style of communication while communication style in German companies are assertive, the employees of BenQ could not speak German resulting in barriers of communication. The intercultural failure resulted in failed acquisition of Siemens by BenQ (Cheng. and Seeger 2011). Actions taken to minimize each of the challenges Actions were taken to minimize the challenges. BenQ managed to maintain a cordial relationship with the labor union of Siemens. Lee, the chairman of BenQ made a public apology to the stakeholders of German and Taiwan at Institutional Investor Conference and promises for the future was delivered in this conference. Lee also hoped to recover the financial loss and achieve healthy growth. In order to take corrective action to meet the financial crisis, Chairman Lee wanted to resign at the board meeting. Trust between BenQ and Siemens Initially trust was displayed between BenQ and Siemens in order to achieve collaborative advantage financially and operationally. Chairman Lee of BenQ retained the CEO of Siemens Joos along with 2800 R D employees in order to make a smooth transition. However, the employees of Siemens did not have trust in BenQ. The mechanism of internal communication adopted by BenQ at the beginning of the deal was not appropriate resulting in anxiety and rumors among German employees. There was miscommunication and disagreement over the new products development process and the speed of reorganization between the German management and headquarters at Taipei of BenQ. The decision of BenQ to terminate financial support for the German subsidiary was rational for Taiwanese but was severely condemned in German. The implementation plan of new business strategies for BenQ- Siemens unit was not communicated among employees in a concise and consistent manner by BenQ resulting in miscommunication and lack of trust. The employees of BenQ was not fluent in German and there was communication barrier between the companies resulting in lack of trust because the high context Taiwanese culture preferred subtle communication while the low-context Germans preferred to communicate directly. Lee did not communicate directly about the layoff of the employees of Siemens to avoid direct disagreement and thus the German employees felt deceived later on (Cheng. and Seeger 2011). The ways trust can be built and restored for a better collaboration outcome Trust can be restored for a better collaboration outcome with the help of an innovative communication model (Alguezaui and Filieri 2014). The two clashing cultures of companies during a merger and acquisition process can be integrated with the help of an open communication model. The organizational uncertainty and stress can be successfully reduced with clear communication. The anxiety and tension of employees increases due to communication gap resulting in grapevine. In culturally distant countries misinterpretation occurs of the actions and messages of the acquiring firm which are misconstrued, ambiguity can be reduced and expectations can be clarified by adopting an open communication model. Foreign language proficiency among employees can reduce the barrier in communication and build trust resulting in better collaborative outcome. The communication process should be clear and concise for a better collaborative outcome and to build trust. The communication program should be emplo yee-centered and the organizations should focus on a high level of relationship building among employees to restore a better collaborative outcome. Also, the managers of an organization should make sure that employees are not deceived by revealing accurate information. The concept of face-concern is of paramount importance to build trust, for instance, individualists try to save their own face and collectivists save the face of members of a group. In order to restore a better outcome of collaboration and build trust, the difference of the high context and low context organizational culture should be minimized. A balanced approach between individualism and collectivism, power distance and avoidance of uncertainty can result in a better outcome of collaboration. The board of directors should protect stakeholders when an organization is hit by crisis to build trust and restore collaboration. Reference Lists Alguezaui, S. and Filieri, R., 2014. A knowledge-based view of the extending enterprise for enhancing a collaborative innovation advantage.International journal of agile systems and management,7(2), pp.116-131. Bingham, L.B. and O'leary, R., 2014.Big ideas in collaborative public management. Routledge. Cao, M. and Zhang, Q., 2013. Introduction. InSupply Chain Collaboration(pp. 1-15). Springer London. Cheng, S.S. and Seeger, M.W. (2011). Cultural Differences and Communication Issues in International Mergers and Acquisitions: A Case Study of BenQ Debacle. International Journal of Business and Social Science, Vol. 2, No. 24, Special Issue December 2011. Foss, N.J. and Knudsen, C. eds., 2013.Towards a competence theory of the firm(Vol. 2). Routledge. Hunt, S.D., 2014.Marketing theory: foundations, controversy, strategy, and resource-advantage theory. Routledge. Huxham, C. and Vangen, S., 2013.Managing to collaborate: The theory and practice of collaborative advantage. Routledge. Kozlenkova, I.V., Samaha, S.A. and Palmatier, R.W., 2014. Resource-based theory in marketing.Journal of the Academy of Marketing Science,42(1), pp.1-21.

Presentation of the Various Financialâ€Free Samples for Students

Question: Discuss About The Presentation Of The Various Financial? Answer: Introduction: In the case given, there are mainly 2 proposal on which the board of the directors of the company are confused as to which alternative must be chosen. This report relates with the issue of shares and the other with the sale and leaseback of the land and building. Issue of shares: The AASB 132 deals with the presentation of the various financial instruments. In respect of the equity instruments, the examples of which includes the non-puttable ordinary shares, many types of the preference shares and warrants along with the written call options helps the holder to subscribe for the purchase of a fixed number of the non-puttable ordinary shares in the issuing entity and this is done in exchange of the fixed amount of cash or any other financial asset. The obligation of the entity to either issue or purchase the fixed number of the equity instruments would be in an exchange of the fixed amount of cash or any other financial asset which is also the equity instrument of the entity. But there is a contract that includes the obligation for the entity to pay cash or any other financial asset. This further gives rise to the liability for the present value for the redemption amount. The issuer of these non-puttable ordinary shares takes into account the fact that there a re many of the formal acts that make the distribution and also become somewhat legally obliged to the shareholders in doing the same. This would be so when there is a declaration of the dividend or when the entity is being wound up or in the case, there are any assets left out after the satisfaction of the various liabilities that becomes distributable to the shareholders. There is a purchased call option or there are some of the similar contracts that have been acquired by the entity and that gives them the right to acquire the fixed number of the equity instruments in exchange of the delivering of the fixed amounts of cash or any other financial asset which is not a financial asset for the company. Further, in respect of the settlement of the equity instrument of the company which are its own, the examples of which includes the classification of the different types of the contracts of the own equity instruments of the company. These would further include the contract that would be settled by the entity when it comes to receiving or delivering the fixed number of the own shares for the future consideration or exchanging the fixed number of the own shares of the company for the fixed amount of cash or any other financial asset which is an equity instruments. As per the standard, any amount of consideration which would be received or be paid for such of the contract would be added or be deducted from the equity. On example of the same would be the issued share option that gives the right to the company to buy some fixed number of the shares of the entity for a fixed amount of cash. In case, there is a contract that requires the entity to purchase its own shares or any other financial assets at some fixed or at a determinable date or in demand, then the entity would recognise that financial liability for the present value of that redemption amount. An example of the same would be the obligation of the entity under the forward contract to repurchase the number of its own shares for a fixed amount of cash. When an entity decides to purchase back its own shares, then that would give rise to the financial liability for the present value of the amount of redemption even in the case wherein the shares have bene obliged to be repurchased and the same is not fixed or in case, the obligation is somewhat conditional on the counterparty that exercises the right of redemption. Another example of the same is the conditional obligation which is an issued option which requires the entity to purchase the own shares of the company for cash in case the counterparty exercises this option (AASB, 2016). There could be a contract wherein the settlement may be in cash or in any other form of a financial asset. This would include the payment of cash or the financial asset that would be delivered or received on the basis of the changes made in the market price of the equity of the company. There could be a contract that could be settled in a variety of ways in the own shares of the company whose value is equal to the underlying value of that asset. Such a contract is considered to be a financial asset or a financial liability (AASB, 2016). The following journal entries would be passed: Proposal 1 Date Details DR CR In case preference shares are issued: 2016 July 1 Cash 10,000,000 5% Preference share capital 10,000,000 2017 June 30 Preference dividend 500,000 Cash 500,000 In case debentures are issued: 2016 July 1 Cash 10,000,000 6% Debenture 10,000,000 2017 June 30 Debenture interest 600,000 Cash 600,000 Conclusion: it would be appropriate if the company goes for the cash payment at the end of the 10 th year. this is since it leads to a reduced cash outflow for the company. Sale and leaseback: The companys usually want to keep leases off their books since they like to defer their expenses and they do the same by the way of reporting their leases as operating leases. The financial Accounting standards Board has the following rule when it comes to treating the lease as the capital lease. The capital lease is when it meets any of the following 4 conditions: If the life of the lease is more than the 75% of the life of the asset. If there is a provision of ownership to the lessee at the end of the term of the lease. If there is an option to purchase the asset at the bargain price as in the end of the term of the lease. If the present value of the lease payments when discounted at the appropriate discount rate is more than 90% of the fair value of the asset (Stern, 2016). Under the given case, company Black Box has an option to purchase back the asset in the end of the 10 years which is the useful life of the asset. Since this condition has been fulfilled, it can be considered as a capital lease. AASB 117 on leases states that this transaction includes the sale of the asset and then leasing the same back to the seller of that asset. The payment of the lease and the sales price is interdependent since these have been negotiated as a package. The accounting treatment for both of these depends upon the type of the lease. In the case, this is a finance lease, then any amount of the excess sales proceeds over the carrying value of the asset, then the amount shall be transferred as income in the statement of profit and loss. The same shall be deferred and also mortised over the term of the lease. In case, the leaseback is a finance lease, then the above treatment shall not be followed. Any excess amount would be deferred and amortised over the term of the lease (Chartered Accountants, 2016). In case, the leaseback is a finance lease, then the transaction would provide the finance to the lease with the asset in the security. It is for this reason that the excess amount is never trea ted as the income in the statement of profit or loss. In case, the sale price of the asset is below its market value, then the any profit or loss that have been recognised shall be deferred and shall be amortised over the term of the lease for which the asset is expected to be used. In case, the leaseback is an operating lease, then the payments of the lease and if the sales price is at the fair value, and there has been a normal sales transaction, then any amount of profit or loss would be recognised immediately. For the purposes of the finance lease, there is no adjustment necessary till there is a fall in the value in the asset in which the carrying amount would go on to reduce the amount of the recoverable as per the requirements of the AASB. The disclosure requirements for the lessees and the lessors would be applied. And the same would apply in the case of the sales and leaseback transactions as well. The required description of the material leasing arrangements would lead to the disclosing of the unique or an unusual provision of the terms and the agreement of the transactions of sales and leaseback (AASB, 2016). The following journal entries would be passed: Proposal 2 Date Details DR CR 2016 July 1 Land 6,000,000 Building 4,000,000 Cash 10,000,000 July 1 Cash 13,000,000 Unearned Lease Rental Revenue 13,000,000 July 1 Unearned lease rental revenue 1,300,000 Lease rental revenue 1,300,000 2017 June 30 Depreciation expense 1,000,000 Accumulated depreciation-land 600,000 Accumulated depreciation-building 400,000 Conclusion: In respect of Proposal 1, it would be appropriate if the company goes for the cash payment at the end of the 10 th year. This is since it leads to a reduced cash outflow for the company. Further, the company must go for the cash payment at the end of the 10th year. In respect of proposal 2, the companys sale and leaseback would be termed as a capital lease. References: AASB 117 Leases. (2016).Charteredaccountants.com.au. Retrieved 7 October 2016, from https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Australian-accounting-standards/Analysis-of-AASB-standards/AASB-117--Leases AASB 1033 Presentation and Disclosure of Financial Instruments. (2016).www.aasb.gov.au. Retrieved 7 October 2016, from https://www.aasb.gov.au/admin/file/content102/c3/AASB1033_10-99.pdf AASB 117. (2016).www.aasb.gov.au. Retrieved 7 October 2016, from https://www.aasb.gov.au/admin/file/content102/c3/AASB117_07-04_ERDRjun10_07-09.pdf AASB 132. (2016).www.aasb.gov.au. Retrieved 7 October 2016, from https://www.aasb.gov.au/admin/file/content105/c9/AASB132_07-04_COMPapr07_07-07.pdf Operating versus Capital Leases. (2016).Pages.stern.nyu.edu. Retrieved 7 October 2016, from https://pages.stern.nyu.edu/~adamodar/New_Home_Page/AccPrimer/lease.htm

Tuesday, April 21, 2020

Selena Perez Essays - Selena, Chris Prez, Dreaming Of You

Selena Perez Imagine what it would be like to grow up as a performer in a world that didn't even except female Tejano singers? Can you imagine how much courage and work it would take to make it to the top? That's was Selena Quintanilla Perez had to go through. Selena was born in Lake Jackson, Texas on April 6th, 1971 to Abraham and Marcella Quintanilla. Abraham was a shipping clerk for a chemical company and Marcella was a housewife. Abraham being a well respected Mexican musician, who only sang English songs, and had his career ruined because of that. American people didn't respect him because he was Mexican, and the Mexican people did not respect them because they sang English songs. By the time Selena reached age 10, it became very obvious that Selena was a natural born performer and that she had a great amount of singing talent. Abraham decided to start a band, he was afraid that the same thing would happen to her, so he decided to teach her some Spanish songs, but one problem, Selena only knew how to speak English, so Selena went on with most of her life not even knowing what the words meant that she was singing. Well in order to start the band they would need more then Selena so Abraham made Abraham III (nicknamed A.B.) her older brother, and Suzette, her older sister. A.B. already knowing the drums, Suzette already knowing the drum, and Selena having an awesome voice started their band, "Selena Y Los Dinos". They started practicing together and performer a little. In 1980, Abraham and Marcella opened up a Mexican restaurant. At first business was booming, Abraham even had to quit his shipping clerk job to devote his full time and attention to the restaurant. Unfortunatly after the Texas Oil Bust of 1981, the restaurant went bankrupt and had to be shut down. So Abraham bought a bus and "Selena Y Los Dinos" began to tour the Texas countryside. At age 13 Selena had to leave 8th grade and start taking high school correspondence courses by mail. Selena sang almost exclusively Spanish. She sang a Tex-Mex pop called Tejano. They made there first recording in 1984, slowly people started to notice and love Selena, but by her being a female Tejano performer, no one thought she would actually last, because the Tejano industry of music was ruled over by men, and although many women had tried, they rarely made it to stardom. Little did they know that "Selena Y Los Dinos" would climb the charts and end up being the top Tejano band in the country. It was in 1987, that they really started to make it to the top. All the recording and touring throughout the 80's finally paid off, because in 1987 "Selena y Los Dinos" came to national attention, when Selena won a Tejano Music Award for Female Vocalist and Performer of the Year. It was a great accomplishment for a 15 year old girl. Until then the two categories didn't even exist. Her fame was definitely being brought to the Latino communities, but Selena wanted more. In 1989, Selena and her band were signed to EMI, also known as Capitol Records, releasing there album a year later. Over the next few years Selena became one of the most popular Tejano Performers. In 1992, Selena and her lead guitarist Chris Perez eloped, after her father had forbid for them to see each other. Her family later welcomed him into the family with open arms. In 1994, Selena's first mainstream exposure came in, she played a singer in the 1993 film Don Juan DeMarco. Also in 1994 she won a Grammy for "Best Mexican/American Album" for her album "Selena: Live". It was her first time ever being nominated for a Grammy. Also, later that year she opened "Selena Ect." Two fashion boutiques located in Texas. Her outstanding success, concerts, and now boutiques attracted many fans, including Yolanda Salvidar, who would have a big effect on Selenas life later on. Toward the very end of 1994 Selena signed a major world wide English- language crossover album recording contract. "Dreaming of You" was released in February 1995. With sales booming and Selena holding a record breaking concert at the Houston Astrodome where over 61,000 fans attended, there was no thought in anyone's head that anything could stop Selena. And then tragedy struck... After the record-breaking concert, Selena and her father came to realize that Yolanda Salvidar, who was now her fan club president,