Customer centrality within the organization of mcdonalds

Client centrality inside the association of mcdonalds Presentation This report will evaluate how much the association of McDonalds is client focused. Built up in 1955 as a little Illinois neighborhood eatery, McDonalds has grown quickly in getting one of the universes most popular brands of cheap food with more than 30,000 cafés in more than 120 nations and with 2001 deals in abundance of $40 billion the organization professes to be the universes biggest food administration association (Jones et al,2002). The McDonalds brand keeps on upgrading its overall notoriety right up 'til the present time, the fundamental purpose for this persistent achievement is on the grounds that the association tunes in to its clients needs and desires. It is basic that McDonalds remain client focussed because of the immense measure of rivalry in the inexpensive food area, client direction is basic to business benefit (Donaldson,1993; Narver and Slater,1990) and is a vital forerunner of upper hand (Ganesan,1994; Williamson,1991). The regular McDonalds client can't be generalized or characterized. While trying to order the commonplace McDonalds client statistical surveying has been done which distinguishes various sorts of clients, for instance (www.mcdonalds.com): A parent with two kids Visits the café to give youngsters a treat. Kids View McDonalds as a great spot to eat. A Business Customer Visits during the daytime as administration is quick, the food is acceptable quality and can be eaten while progressing. Youngsters Attracted by the Saver Menu and the moderate food, Wi-Fi web get to is likewise a fascination. This report will endeavor to survey explicit boundaries of center for thought with respect to client centrality. The writing audit will examine a few advertising ideas and models with the key idea being the 7 Ps Marketing Mix, by researching how the 7 Ps model is vital to client centrality different ideas will emerge as a component of the showcasing blend model. Writing Review An association which understands that benefits originate from clients, not from items, will build up frameworks to gauge and oversee client productivity (Marketing Management,2003). So as to acknowledge and see how client connections are basic for beneficial associations we have to comprehend the key promoting standards. When these key standards have been talked about the creator will examine how these major standards are applied inside the association of McDonalds. The Marketing Mix Concept A buyer focused association is focussed upon and organized around, recognizing and fulfilling the requests of its clients (Marketing-Management,2009). The showcasing blend the board worldview has ruled advertising thought, exploration and practice since it was presented just about 40 years prior (Gronroos,1994). The advertising blend contains four switches, by using the blend an association can situate themselves or their items such that makes them alluring to target buyers. Kotler and Keller (2006) characterize an associations advertising blend as a lot of instruments that cooperate to influence the commercial center. Todays promoting accentuation is on that of client relations because of the intensity of the economy McCarthy (1964) built up the early advertising blend models and detailed the 4Ps idea comprising of item, value, advancement and spot. Since its origination the 4Ps got rewarded as the unchallenged essential model of promoting (Gronroos,1994) bringing about most different models and approaches being disregarded and limited in inclination of this model. Customarily the promoting blend has comprised of the 4 Ps anyway Gronroos (2000) calls attention to that during the most recent two decades promoting scientists have progressively discovered that the rundown of 4 Ps is excessively prohibitive and morevariables have been suggestedsuch as individuals, forms and physical proof. The 4Ps structure is believed to be generally pertinent for starting promoting and purchaser showcasing instead of administrations advertising (Rafiq et al,1995). Gronroos (1994) contends that a rundown of classes of advertising variablescan never be viewed as an one.A rundown never incorporates every single important component, it doesn't fit each circumstance and gets outdated. Crittenden (2007) backs up this announcement with her view that depending upon the strategic parts of the promoting blend (4Ps) is inadequate for long - term achievement . Gronroos (1994) contends that the four Ps establish a creation orientated meaning of promoting, and not a market-orientated or client orientated one. Swartz et al (1973) adds legitimacy to this announcement in seeing that a few specialists feel that advertising ought to be perceived as an unmistakable promoting blend variable. Gronroos (1999) additionally contends that client relations should shape some portion of the advertising blend idea the promoting blend approach doesn't cover all assets and exercises that show up in the client relationshipsof the client relationship life cycle, he expresses that the 4Ps are extremely shortsighted. Crittenden (2007) contends this point in saying the fruitful straightforwardness of the 4P system has permitted it to stay solid as an arranging technique. The 4 Ps idea is seen as excessively prohibitive, as it is focused more towards transient exchanges rather, the ideas disappointment is that it doesn't focus on the significance of building and keeping up long haul associations with clients (Marketing Management,2003). So as to accomplish client centrality inside the promoting blend idea Booms and Bitner (1981) recommended that the current four components of the showcasing blend be reached out to incorporate three extra components: physical proof, individuals and procedures. This reexamined advertising blend model is known as the 7 Ps with the idea utilized generally inside help ventures and information concentrated conditions. McDonalds utilizes the advertising blend idea in with respect to client centrality by using the structure in the way; Item This zone covers all perspectives with respect to creation, improvement and the executives of items (Brassington Pettitt,2003). Some are physical items; others impalpable individual administrations, the item can incorporate non-center things, for example, bundling and after-deals administration. A colossal measure of decision is accessible on the McDonalds menu, McDonalds places impressive accentuation on building up a menu which clients need (McDonalds,2009). McDonalds item notoriety is bolstered by the accompanying client articulation; you can generally depend on them to get it rightfor accommodation they can't generally be beaten (Jones et al,2002). Cost Cost speaks to on a unit base what the organization gets for the item or administration which is being advertised (Jobber,2001). The cost of an item or administration may depict it being a quality thing or an attractive one (Brassington Pettitt, 2003). A client explanation with respect to the cost at McDonalds; it is a genuine reward for the family and is generally excellent valuegood modest foodfits the understudy way of life (Jones et al,2002) McDonalds express that the risk of utilizing low cost as an advertising device is that the client may feel that a low cost is characteristic of bargained quality. McDonalds recognize that they are in a serious market yet acknowledge they are showcase pioneers benchmarking item quality against cost. Advancements Advancement is worried about how the result of administration is made accessible to its intended interest group (Jobber,2001). McDonalds advances its items and brand to clients through various strategies, for example, deals advancements, post office based mail, presentations, classes, reliability plans, exhibits and selling. The McDeals in-store shopper correspondence and devotion program furnishes clients with individual, redid buy motivating forces, offers and sweepstakes at the retail location (www.mcdonalds.com). With respect to client centrality, advancement should be founded on buyer recognition through utilization of the media to arrive at the intended interest group. McDonalds as of late propelled m-Venue which permits clients to access in-store computerized substance, for example, music, music recordings and film sneak peaks with their cell phones or workstations while making the most of their food this administration is of no expense to the client (www.akoo.com). McDonalds clients are additionally allowed to win different prizes running from food vouchers to money and sports vehicles by means of in-store game-based advancements (www.mcdonalds.com). Spot Spot is worried about dissemination channels and purchaser administration levels (Baker, 1999). Spot alludes to choices about the manners by which items can be most viably conveyed to the last customer, either straightforwardly or through middle people. Clients can associate with McDonalds on their site which can be utilized as a compelling information gathering instrument for relationship advertising. McDonalds cafés are deliberately positioned in helpful areas, in retail outlets, motorway benefits and occupied city/town focuses the previously mentioned areas are either connected with recreation or unwinding exercises. By deliberately putting their cafés McDonalds position themselves inside the necessary objective market. Albeit numerous advertisers concur that the 4 Ps model is constrained in its application, a few advertisers despite everything perceive the idea as the heavenly quadrupleof the showcasing faithwritten in tablets of stone (Kent,1986). Crittenden (2007) contends that the promoting machine should thoroughly mirror the 4 Cs adage of showcasing (client centrality, serious capacities, organization coordinated efforts, patterned associations). Crittenden (2007) states that the 4 Cs must be utilized related to the strategic segments of the 4 Ps of the showcasing blend, the 4 Cs are alluded to as the vital segments. Crittenden contends that promoting as a really incorporated capacity must utilize its 4 Ps as important segments, this announcements clashes with that of Gronroos (1999) who says that the 7 Ps idea

australian history essays

australian history papers The thundering twenties indicated Australia s public activity taking on additionally energizing and radical appearance contrasted with the pre - war days. When all is said in done want to desert the despondent encounters of the 1914 to 1918 war, there was an incredible quest for common delight and a breaking liberated from social imperatives. Anyway the downturn in 1929 was achieved by factors generally outside Australias ability to control. In the late 1920 s the world monetary circumstance had been consistently weakening. There was a noteworthy decrease in the volume of global exchange and securities exchange crash in the USA in October 1929 extraordinarily quickened a general fall in costs for ranch products. Abroad speculation evaporated. Australia was profoundly helpless, as it was vigorously reliant on send out income and outer supplies of capital. An intense fall in the cost of fleece and wheat specifically, and the stop of abroad getting were the fundamental driver of the mon etary emergency in Australia. I, James Scullin, was Australia's Prime Minister starting in October 1929. The world sadness was extending and the administration was partitioned on the most proficient method to manage it. The Labor Party lost the appointment of December 1931 and I remained pioneer of the Party until 1935. I left Parliament in 1949. Beforehand In 1910 I represented Federal Parliament however lost my seat in 1913. While manager of the Ballarat Evening Echo I came together for the Labor against induction cause. I neglected to win a seat in the Victorian Parliament in 1920, yet inside two years I was back in government legislative issues. A roused speaker, I was made pioneer of the Labor Party in 1928. I became Prime Minister in 1929 just days before the Wall Street crash. The downturn brought about mass joblessness among compensation and pay workers. Extreme entrenchments happened in both the private and government parts. Wages and compensations were diminished, accordingly making it troublesome in any event, for those with employments to survi... <!

Taking Antidepressants for BPD

Taking Antidepressants for BPD BPD Treatment Print Taking Antidepressants for Borderline Personality Disorder By Kristalyn Salters-Pedneault, PhD Kristalyn Salters-Pedneault, PhD, is a clinical psychologist and associate professor of psychology at Eastern Connecticut State University. Learn about our editorial policy Kristalyn Salters-Pedneault, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on January 19, 2020 asiseeit / Getty Images More in BPD Treatment Diagnosis Living With BPD Related Conditions While psychotherapy is considered the central aspect of treatment for borderline personality disorder (BPD), many people are prescribed antidepressants for BPD. No medication is FDA approved to treat BPD, but many have proven to be effective in reducing some of the symptoms of BPD. Antidepressants are one of the most commonly prescribed classes of medications for BPD. While antidepressants alone will not produce a full recovery from BPD, they may help you get your symptoms under enough control that psychotherapy will be more helpful to you. Antidepressants for BPD may be recommended if you have comorbid depression or if your psychiatrist expects that they with help with your mood symptoms related to the BPD. Types of Antidepressants There are many different types of antidepressants. The most commonly prescribed antidepressants are called selective serotonin reuptake inhibitors or SSRIs. These medications work by altering the availability of the neurotransmitter serotonin in your brain. Some examples include: Celexa (citalopram)Lexapro (escitalopram)Prozac (fluoxetine)Zoloft (sertraline)Paxil (paroxetine) Other types of antidepressants that are prescribed include the tricyclics and the monoamine oxidase inhibitors, or MAOIs. These medications are older and have more serious side effects, so they are less commonly prescribed. Some tricyclics include: Elavil (amitriptyline)Anafranil (clomipramine)Tofranil (imipramine) Some MAOIs include: Nardil (phenelzine)Parnate (tranylcypromine) Finally, there are other types of antidepressants that are commonly prescribed, including: Wellbutrin (bupropion)Cymbalta (duloxetine)Effexor (venlafaxine) Are Antidepressants Effective in Treating BPD? A number of research studies have demonstrated that certain types of antidepressants are effective in treating specific symptoms of BPD. For example, SSRIs can reduce emotional instability, impulsivity, self-harm behaviors, and anger. MAOIs have also been shown to effectively treat emotional instability. There is less consistent evidence that tricyclic antidepressants are helpful for people with BPD. While there is evidence that some people with BPD respond well to this type of antidepressant, one research study found that people with BPD who took tricyclics experienced an increase in suicidal thinking and paranoid ideation. Risks and Side Effects of Taking Antidepressants Risks and side effects of antidepressants can vary depending on the type of antidepressant you are taking. SSRIs tend to have the least serious side effects  but can produce effects such as decreased appetite, headaches, insomnia, sedation, and sexual dysfunction. Tricyclic antidepressants can also produce dry mouth, blurred vision, weight gain, seizures, and heart problems. For those taking MAOIs, certain foods that are high in the amino acid tyramine (e.g., soy sauce, aged cheese) must be avoided due to a risk of severely elevated blood pressure. In addition, there are several types of medications that have serious interactions with MAOIs, so always discuss your current medications with your doctor and pharmacist. Questions for Your Psychiatrist You should talk to your psychiatrist before you start taking any type of medication for BPD. If you have any concerns (including some of those discussed above), let your doctor know. Make sure you understand the risks and side effects  and be sure to have an in-depth discussion about the reasons you are being prescribed a certain medication. Borderline Personality Disorder Discussion Guide Get our printable guide to help you ask the right questions at your next doctors appointment. Download PDF

Bad Decisions, Sad Lives - 1309 Words

Cortney Vanderburg Dr. Young English 1020 22 March, 2016 Bad Decisions, Sad Lives It’s no secret that modern day youth has evolved into something far from what it was 20-30 years ago. While every growing teen experiences hormonal changes and learns their way to adult hood, some find this problem easier to cope with than others, unfortunately, many of those others result to substances such as pain killers, stimulants, and anti-depressants to help deal with their struggles as a teen. Throughout the past two decades increasing numbers of reported deaths and overdoses has started to trend, many of these reports cases of emotionally distressed teens trying to find some sense of fulfilment. Statistics of addiction induced deaths, and psychological illnesses such as anxiety and depression are at an all-time high among adolescents in this generation. Dr. Nora D Volkow, director of the National Institute On Drug Abuse reports that unintentional overdose deaths involving opioid pain relievers have quadrupled since 1999, and by 2007, outnumbered those involving heroin and cocaine. Studies have shown that individuals who begin using drugs as juveniles are at greater risk of becoming addicted compared to those who begin drug use as an adult due to the immaturity of the teenage brain, particularly of that part of the brain that controls impulses (MedicineNet). Before contributing to solve this issue we must first look further into the many causes of why teenagers are becoming addicted.Show MoreRelatedThe Is Not A Good Thing1343 Words   |  6 Pageshappiness in their life, that is why most of our decisions are based on whether it will make us happy or not. This is where we underestimate the power of going through something sad or difficult. 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My friends have always been with me in my good and bad times and I cannot imagine a day withoutRead MoreResponsibility in Religion Essay672 Words   |  3 Pagesschool teachers and most importantly my Bible, to know how to differentiate the right from the wrong. Through the good and the detestable the joys and the sorrows, I always managed to live through the mistakes I made. It then became intuitive for me to know when it was right to laugh or cry, or to feel happy or sad. The young woman, I am today is exactly who I want to be, with the addition of being more responsible, staying dedicated to my religion and choosing the right friends. Thus, I will changeRead MoreSomething Expressions Of The Old Man957 Words   |  4 Pagesâ€Å"Something Whispered in the Shakuhachi†, written by Garrett Hongo, is a sad poem that shows the sorrowful past life of this old man. Garrett Hongo is a Japanese American poet, who w as born in Volcano, Hawai, on May 30, 1951. Although he born in America, he has missed his hometown all along and that is an important part of this poem. What’s more, this emotion is included in most compositions of him. After all, poets will produce their composition from their life and experience. This poem is extremelyRead MoreAbsolutely True Diary Of A Part Time Indian Theme Analysis708 Words   |  3 Pagesto show a student to go further in life than he did. â€Å"You can’t give up. You won’t give up. You threw that book in my face because somewhere inside you refuse to give up† (p. 43). Mr. P had given Junior hope to leave the reservation because of how sad it was to stay for himself and for Junior. â€Å"You kept your hope. And now, you have to take your hope and go somewhere where other people have hope† (p. 43). Mr. P had felt a lot of regret for his past and uses his mistakes to give his student a perspective

Essay on the Irony of Pride in Pride and Prejudice

The Irony of Pride in Pride and Prejudice Jane Austen uses the elements of both pride and prejudice to develop the satire in her novel. Austen presents pride as both a vice and a virtue. Austen first introduces pride as a vice of arrogance and prejudice, but as the characters in the novel develop so does the concept of pride. Towards the end of the novel pride becomes the vehicle for many of the noble actions taken by the main characters. Austen skillfully interweaves the two parts of pride, the plot, and the main characters so that they develop together in the book. When we get to the end of the novel, we are left with a fuller understanding of the complexities of pride. Throughout the first part of the novel pride is†¦show more content†¦Since he has a large fortune to inherit, he is therefore allowed certain amount of social pride, even if it is disagreeable. His wealth seems to justify his low, prideful behavior in society. But, Elizabeths attitude toward Darcy changes dramatically, when she overhears him talking negatively about her to his friend Bingley, I am in no humour at present to give consequence to young ladies who are slighted by other men. Elizabeths reaction to Darcys stinging words reveals the extent of her imprudent pride. In expressing her resentment toward Darcys abhorred prideful manner, she says, I could easily forgive his pride, if he had not mortified mine. Elizabeths indignation comes mostly because she respected his pride, but he did not respect hers. The pride that Darcy displays at the assembly is clearly seen as the most despicable type, the kind that lacks respect for others. The destructive force of conceited pride becomes apparent, when we see the anger and hurt his pride causes Elizabeth. When two overly prideful people collide, much tension, resentment, and anger is sure to follow. It is Darcy and Elizabeths pride that keeps them apart. After their initial encounters, it becomes obvious they are in love with each other, but their pride keeps them both blinded and gagged. Austen makes us feel the yearning andShow MoreRelated Irony in Pride and Prejudice Essay2389 Words   |  10 PagesPride and Prejudice is one of the most popular novels written by Jane Austen. This romantic novel, the story of which revolves around relationships and the difficulties of being in love, was not much of a success in Austens own time. However, it has grown in its importance to literary critics and readerships over the last hundred years. There are many facets to the story that make reading it not only amusing but also highly interesting. The reader can learn much about the upper-class society ofRead More Characterization and Irony in Pride and Prejudice Essay2991 Words   |  12 PagesCharacterization and Irony in Pride and Prejudice      Ã‚  Ã‚   Like all true literary classics, Pride and Prejudice by Jane Austen is still capable of engaging us, both emotionally and intellectually (Twayne back flap) through its characters and themes. This essay illustrates how Jane Austen uses the characterization of the major characters and irony to portray the theme of societal frailties and vices because of a flawed humanity. Austen writes about the appearance vs. the reality of the charactersRead MoreEssay on Irony Used in Austens Pride and Prejudice1168 Words   |  5 PagesJane Austen combines the theme of irony with satire and drama in Pride and Prejudice to emphasize the overall basic plot of the story. 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In the novel â€Å"Pride and Prejudice,† the author Jane Austen satirizes these instances of – not social evils– rather, unpleasant social peculiarities, via a most careful use of irony in the dialoguesRead More Irony in Jane Austen’s Pride and Prejudice Essay3430 Words   |  14 PagesIrony in Pride and Prejudice Critics have examined Jane Austen’s novel, Pride and Prejudice, since its creation. In this novel, Austen uses and irony to produce a masterpiece. Austen opens the novel with what appears to be a sarcastic sentence. She writes, IT is a truth universally acknowledged, that a single man in possession of a good fortune, must be in want of a wife (Austen 5). Most readers think of this as humorous and quite laughable. 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In 1809, Jane initiated to take her writing career seriously, and in a span of four years, she published four different novels that became profoundly successful: â€Å"Sense and Sensibility (1811), Pride and Prejudice (1813), Mansfield Park (1814), and Emma (1815)† (Smith). â€Å"After publishing Emma, Jane started to develop symptoms of what may have been Addisons disease, and in July 18, 1817, Jane died† (Klackle). To show the honor that they had to their sisterRead MorePride And Prejudice And Jane Eyre1681 Words   |  7 PagesIntroduction: Jane Austen and Charlotte Bronte explore social class in a number of different ways throughout their novels Pride and the Prejudice and Jane Eyre. They do this through the use of stylistic devices which in turn appeals to their different audiences. Both Jane and Charlotte are notable writers for their remarkable texts. Jane Austen is known for playing a revolutionary role in the generation of English female literature, which was counteracted by this piece- and Charlotte Bronte alsoRead More A Character Analysis of Elizabeth Bennet Essay examples1591 Words   |  7 PagesA Character Analysis of Elizabeth Bennet Throughout Jane Austen’s novel Pride and Prejudice , there are many references to the unusual character of Elizabeth Bennet ; she is seen to be an atypical female during those times. Wit , bravery , independence , and feminist views all describe a most extraordinary model for women. Pride and Prejudice is a humorous novel about the trials of marrying well in the early eighteenth century. ItRead MoreThe Man Sphere Versus The Woman s Sphere1103 Words   |  5 PagesExtended Essay The man’s sphere versus the woman’s sphere in Jane Austen’s Pride and Prejudice Abstract Introduction Jane Austen’s novels are known for not only being enthralling but also as characteristic of British society in the nineteenth century. Her novels present a compelling view on the historical, psychological, and sociological issues woven into the plots that are full of irony, farce, and versatile characters. One of Jane Austen’s most appreciated novels Pride and Prejudice illustrates

Disneyland Resort Paris Case Study Free Essays

I believe that managers should adapt the resort to more local cultures for the 15th Anniversary in 2007. Even if Disney adapts to the local culture there is still going to be a sense of the American Disney World in the theme. Disney has expanded to countries all over the world yet they cannot change the fact that the characters are the same wherever they go. We will write a custom essay sample on Disneyland Resort Paris Case Study or any similar topic only for you Order Now There is always going to be a Winnie the Pooh and Lion King and cultures all over the world view the American made movies. However; like mentioned in the case, I believe that even though very little of Disney’s core product needs adaptation, they must focus and change how they position and sell their product in each of the markets. To one market Mickey may mean something totally different to another. In order to be successful I believe that they do have to alter the way they do things from country to country and culture to culture. If they do not adapt to the local culture they could see more financial instability like they did in the past and they may see less people coming to their parks in Paris. One of the mistakes mentioned in the case was about how Disney did not serve alcohol in the park when it first opened and how they had to change that to meet the needs of their consumers and even this minor mess-up was not forgotten by the locals and it took them a long time to get over it. I think Disney could implement my suggestion by looking deeper into the cultures of the surrounding countries and the people who travel to the Paris park and research what they want and what would make their experience better. Also, look into their cultures and figure out how they like to do things. There are numerous countries and cultures that travel to Disneyland Paris and it is hard to get a grip on who the average consumer is and what they look like. This is where Disney really needs to meet the needs of numerous culture and people. How to cite Disneyland Resort Paris Case Study, Free Case study samples

Sticky Notes free essay sample

Sticky Notes I have a house. My house occasionally becomes dirty. My mother believes it is absolutely crucial that we hire a â€Å"cleaning lady† to come make our house sparkle once every two weeks. My father and I think it’s a complete waste of money, but little things like this are just bits of gossip that my mother can bring up in dinner conversation to make her seem to come across as sophisticated or perhaps even dignified. She pays our cleaning lady, whose name is Yvonne, forty-five dollars each time she cleans our house, which probably only takes her a little over an hour. She cleans while we aren’t home, so who knows what kinds of shenanigans she’s getting herself into, for all we know, she could be running drug deals right off our very own porch. It’s not that I don’t trust her; it’s just that my mother makes us clean up the house the night before she comes, so when she arrives the following morning, there just can’t be much to do. We will write a custom essay sample on Sticky Notes or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page She doesn’t complain, for our house must be the favorite on her route, she walks in, sees there there’s about as much of a job to do as there is to file her fingernails or call one of her girlfriends, picks up her check and leaves. The only form of correspondence between my mother and Yvonne is a little sticky note that they leave upon the counter before and after each visit. My mother usually just writes â€Å"Hi Yvonne! Thanks again!† with a smiley face or some other happy remark. She could write more, but that would take thought and effort, besides, the only reason she writes them is because she wrote one the very first day, and then Yvonne responded to it, now they just both feel like they have to respond to each other so they don’t come across as rude. It’s an unbreakable chain of compulsion. In the beginning, my mother just wrote them to inform our cleaner on what areas of the (already clean) house that she should focus on. Yvonne writes back, usually saying as little as â€Å"No, thank YOU! See you in two weeks!† This doesn’t make much sense because they literally haven’t seen each other face to face for over a year. But hey, at least our house gets cleaned whether we need a specialized cleaning lady named Yvonne or not.

Abortion Limit on Minors essays

Abortion Limit on Minors essays On April 17 of 2002, the House approved a bill that would make it a federal crime for anyone other than a parent to take a girl under age 17 across state lines for an abortion, but the Senate action appears unlikely. By a vote of 260 to 161, the House passed the bill, the Child Custody Protection Act. Violators could be fined up to $100,000 and face up to a year in jail. At least 27 states require one or both parents to be notified before a minor may have an abortion. The House bill would make it a crime for anyone other than a parent, including a close relative like a sister or an aunt, to take a girl under 17 across state lines to circumvent those laws. This is something that definitely needs to be addressed. Abortion is a very large topic running around politics. I believe this bill is correct in saying that any girl under 17 needs to have a parent to go get the abortion, because you never know when some sexual predator impregnates a girl and then takes her to have an abortion. Those girls are scarred for life. I also think there should be stricter laws on how long you actually wait to have the abortion, if the baby is actually starting to form then I believe that you absolutely should not be able to get one. I know there are many different opinions than mine but I also know that people share the same views, Im catholic and was on the Right To Life March in January of 2001. If you were there to see it, youd see that people shared my views, all of Capital Ave. was full of people, jam packed for miles. It was quite an experience to see the speeches and stations setup from the pro-choice and pro-life believers. Whatever the verdict on this law, it should be thought out so that whatever is done is done so that the girl will be happy and not scarred for life, hopefully this is the way our government will think. ...

Review of Heart of Darkness by Joseph Conrad

Review of 'Heart of Darkness' by Joseph Conrad Written by Joseph Conrad on the eve of the century that would see the end of the empire that it so significantly critiques, Heart of Darkness is both an adventure story set at the center of a continent represented through breathtaking   poetry, as well as a study of the inevitable corruption that comes from the exercise of tyrannical power. Overview A seaman sat upon a tugboat moored in the river Thames narrates the main section of the story. This man, named Marlow, tells his fellow passengers that he spent a good deal of time in Africa. In one instance, he was called upon to pilot a trip down the river Congo in search of an ivory agent, who was sent as part of the British colonial interest in an unnamed African country. This man, named Kurtz, disappeared without a trace- inspiring worry that hed gone native, been kidnapped, absconded with the companys money, or been killed by the insular tribes in the middle of the jungle.As Marlow and his crewmates move closer to the place Kurtz was last seen, he starts to understand the attraction of the jungle. Away from civilization, the feelings of danger and possibility start to become attractive to him because of their incredible power. When they arrive at the inner station, they find that Kurtz has become a king, almost a God to the tribesmen and women who he has bent to his will. He ha s also taken a wife, despite the fact he has a European fiance at home. Marlow also finds Kurtz ill. Although Kurtz doesnt wish it, Marlow takes him aboard the boat. Kurtz does not survive the journey back, and Marlow must return home to break the news to Kurtzs fiance. In the cold light of the modern world, he is unable to tell the truth and, instead, lies about the way Kurtz lived in the heart of the jungle and the way he died. The Dark in  Heart of Darkness Many commentators have seen Conrads representation of the dark continent and its people as very much a  part of a racist tradition that has existed in Western literature for centuries. Most notably, Chinua Achebe accused Conrad of racism because of his refusal to see the black man as an individual in his own right, and because of his use of Africa as a setting- representative of darkness and evil.Although it is true that evil- and the corrupting power of evil- is Conrads subject, Africa is not merely representative of that theme. Contrasted with the dark continent of Africa is the light of the sepulchered cities of the West, a juxtaposition that does not necessarily suggest that Africa is bad or that the supposedly civilized West is good.The darkness at the heart of the civilized white man (particularly the civilized Kurtz who entered the jungle as an emissary of pity and science of process and who becomes a tyrant) is contrasted and compared with the so-called barbarism of the con tinent. The process of civilization is where the true darkness lies. Kurtz Central to the story is the character of Kurtz, even though he is only introduced late in the story, and dies before he offers much insight into his existence or what he has become. Marlows relationship with Kurtz and what he represents to Marlow is really at the crux of the novel.The book seems to suggest that we are not able to understand the darkness that has affected Kurtzs soul- certainly not without understanding what he has been through in the jungle. Taking Marlows point of view, we glimpse from the outside what has changed Kurtz so irrevocably from the European man of sophistication to something far more frightening. As if to demonstrate this, Conrad lets us view Kurtz on his deathbed. In the final moments of his life, Kurtz is in a fever. Even so, he seems to see something that we cannot. Staring at himself he can only mutter, The horror! The horror! Oh, the Style As well as being an extraordinary story, Heart of Darkness contains some of the most fantastic use of language in English literature. Conrad had a strange history: he was born in Poland, traveled though France, became a seaman when he was 16, and spent a good deal of time in South America. These influences lent his style a wonderfully authentic colloquialism. But, in Heart of Darkness, we also see a style that is remarkably poetic for a prose work. More than a novel, the work is like an extended symbolic poem, affecting the reader with the breadths of its ideas as well as the beauty of its words.

What Is Poverty Essay Example | Topics and Well Written Essays - 500 words

What Is Poverty - Essay Example But look at it this way, if America which is considered as one of the wealthiest nations in the world has this problem, how much more in other developing economies? The article might seem like an exaggeration of what poverty is. Yet at the eyes of Africans and Asians, this is just a minute detail of the life they are living. The article defines poverty as being dirty, tired, cold during winter and having insects all over you in summer, asking for other’s people help, remembering how you are treated rudely, and having no access to what the rich call basic necessities. In a way, this definition of poverty encapsulates how it is to be poor in comparison to the rich people around you. The article has been right to point out that poverty devoids people of a chance of being clean since there is no money to buy soap and sometimes even water. Poverty also makes one susceptible to the cold in winter and the insects in the summer. Because of our culture of measuring and accepting an individual based on his social status, the poor also struggles with the lack of social circles and being constrained in their immediate environment. Lastly, it means having to be sick, uneducated and remain poor the rest of your life. It also is giving up your relationships because it burdens you more. This account of poverty from a person in the US is nothing compared to what is experienced in third world countries. In these nations, poverty goes beyond not having a decent home and decent clothing—poverty means having no roof to shield you from the sun and rain and no clothes to cover your body. It also means living in dumpsites and collecting garbage with the hope of finding thrown away food. It is asking for help and desperately stealing to fill your stomach. Yet, in third world countries, poverty and good relationship is much more honored than riches without the people you love. At most instances, poverty

National Parks Research Record--yalung river Paper

National Parks Record--yalung river - Research Paper Example Based on the above perspective, this paper analyses the different types of plants, insects, and animals found in Yarlung Zangbo River. Yarlung Zangbo River is one of the world’s most beautiful sceneries as it has both the river and a mountain. Yarlung Zangbo River has its origin in Lake Tamlung Tso in the Chinese area of western Tibet. The river itself is considered the 5th longest in China, totaling to 2,057 kilometers in length. Plants are very essential in any ecosystem as they are the primary producers. Similarly, in national parks, plants remain the primary producers in ecosystems by their ability to produce biomass from the inorganic compounds found in the ecosystem. In most instances, these organisms are usually photosynthetic, a process by which they are to make their food and acquire energy. Yarlung Zangbo River has a number of primary producers that play a significant role in the production of energy that supplies the region. Yarlung Zangbo River has some of the most stunning scenery, made by the co-existence of different flowers and plants. Some of the plants fund in the region, both the endemic and the indigenous combined are usually of different kinds with some being big plants, flowering plants, and grasses as well. These different types includes Conifers scientifically known as Pinophyta, Toadflax (Linaria vulgaris) as the common trees in the Yarlung River, Amaranth (Amaranthus retroflexus), Fi ddleneck (Amsinckia menziesii), and Woolly Mullein (Verbascum thapsus) as the flowering plants, and Cheat Grass (Bromus tectorum) and Orchard Grass (actylis glomerata) as the grass species in Yarlung River. Of all these plant species, Orchard Grass remains one of the greatest endangered species. Such a case has been attributed to its use for medicinal purposes by humans who then sneak into the park in search for the plant and harvest it upon sight. This has made the plant one of the rarest plant species in

How Effective is the Child Protection System in the UK?

How Effective is the Child Protection System in the UK? How Effective is the Child Protection System in the United Kingdom with Specific Reference to Black African Children in Tackling Child Abuse? Introduction Literature highlights some of the challenges for social workers assessing and making decisions about African children and families whose cultures differ from the majority of the white population in United Kingdom. The critical evaluation of knowledge and research in child protection and prevention of child abuse in black African children is important to the forming of social work policy, services and appropriate intervention. This is because there is need to provide appropriate intervention services which are culturally sensitive but at the same time preventing child abuse. It is important that black African children perspectives form part of policies and legislation. Several authors have critically analysed the evidence on service provision for black families in general. A pathologising approach to black families may lead to unnecessary coercive intervention and on the other hand a cultural relativist approach may lead to a non-intervention when services are required (Dominelli 1997 , Chand 2000). The purpose of the review is to explore if the child protection system is effective in preventing child abuse in black African children and their families. By child protection, the review will be referring to all the agencies and services involved in protecting and preventing child abuse. By relating to theory and research, there is hope to uncover gaps, themes and debates and also, raise questions which can be useful for future research. The literature review starts by setting the parameters that is, defining the terms that will be used, such as, child protection and child abuse. The literature review goes to set the historical and theoretical context because it is important to know how long literature and research has existed on the topic and what has been happening including research on culture differences, poverty, power issues and child protection. The review goes on to address the theoretical perspectives on the topic to analyse the theories that form the knowledge base in rese arch. The review goes on to look at the major findings in research and literature by exploring the key themes such as factors that impact African children that can result them in being involved in the child protection system for example, child rearing practices, poverty and limited knowledge in cultural practices by social work professionals. Finally the review will look at the anti-discriminatory practice and user-involvement to show how professionals can work sensitively and provide culture appropriate services. The literature search Child protection system aims to prevent situations that can result in a child or young person aged sixteen and under experience abuse that puts them in danger of not developing appropriately or losing their life (Save the Children UK, 2008). The abuse can fall under the category of child abuse which could be in form of neglect, emotional, physicals and sexual, (Woolfson et al 2009). The search involved these terms. After establishing the specific area to be reviewed; the focus was on black African children and the child protection system. The area of child protection and black African children is a controversial area that has been neglected in literature and research and there is need to analyse themes and identify gaps in literature. The sources selected were journals, books, government records and articles. Electronic search engines were used because they provided a readily available wide range of literature and research articles which have been accepted for publishing. These sourc es were used as evidence and source of information because they had been accepted for publishing hence they would not provide with false information. Review of the literature Historical Context In setting the historical context, the most important development in child protection is the formulation of the Children Act 1989 which was influenced by the public inquiries of the 1970s and 1980s child deaths, for example, the Maria Cowell. The Act stressed that the Local Authoritys duty is to safeguard and promote the welfare of children. However, research into how the Children Act was being put into action found that the child protection system was still focusing on single incidents of child abuse rather than planning to meet the wider requirements of children in need (DoH, 1995a). The studies also noted that many children and families received little or no support, the assessment of risk was low (Stevenson, 1998) and ignored the influences of poverty, unemployment and poor housing. This meant that a new way in thinking was needed about working with families. The result was publication of the Framework for Assessment of Children in Need and their Families (DoH et al, 2000) and Wo rking Together to Safeguard Children (DoH et al, 1999). A Common Assessment framework was also developed to promote more effective earlier identification of childrens additional needs and improve inter-agency working. A review into previous deaths of children indicates failures to listen to children, sharing of information, follow procedures and recognising indicators of abuse. The main response to the deaths of children due to local authorities failures has been to seek bureaucratic solutions such as introducing new guidelines, laws and procedures (Ferguson, 2005). However, the Laming 2003 enquiry into the tragic death of Victoria Climbie in 2000 is particularly significant because it pointed out the inter-agency approach established after Maria Cowells death in 1973 was not followed and it considered implications for the whole of the child protection system (Batty, 2003). Laming (2003) highlights the misjudgements made on the Climbies case based on cultural assumptions that led to a tragedy. However, Garret (2006) argues that the Laming report (2003) appears to detach a childs race from core assessments and this was echoed in the Every Child Matters which appears to mention very little about the needs of children from other races. After the Victoria Climbie enquiry there has been recent death of children known to social services such as, baby P (2007) and Khyra Ishaq (2008). This begs the question, where is the child protection system going wrong? There are debates on how to provide social work interventions and family support that are culturally sensitive and competent to African children and their families who are at risk of significant harm (Stobart, 2006; Holland 2004, Robinson 2007; Mama 2004). This was highlighted in the Laming Progress Report (2009) which set out challenges faced in safeguarding children such as: â€Å" there is still need to improve knowledge and skills to understand children and their family circumstances. Also the laming report noted that despite the progress in inter-agency working the re are still problems of day to day reality of working across organisational boundaries and culture †, Laming Progress Report (2009). When reviewing literature it is important to note that there is a sparse of research on black African children and the child protection system in the Britain hence it is difficult to set out the historical and theoretical context. Where research and literature exists, the data is still not plausible because it is mixed with other research data from minority ethnic populations and their experience differs widely. Theoretical and research perspectives that shape knowledge Different theories and perspectives inform knowledge base in literatures surrounding African children and the child protection system. When researching this area there is need to look at experiences of African people and their involvement with child protection hence researchers can use the black perspective which is based on the notion of common experiences that black people share. The black perspective criticises repressive research and theories that are likely to oppress black people, (Robinson 2007). African families will always refer to their culture as frame of reference to their parenting capacities (Bernard and Gupta, 2008) and understanding and acknowledgement of the black frame of reference will enable social workers to come up with accurate and comprehensive assessments of African black children involved with the child protection system, (Robinson 2007). Other literature is based on the ecological perspective and highlights the importance to analyse the impacts of social ex clusion, poverty and immigration on black African children and their families, (Gibbs and Huang 2003). However, Robinson 1998 argues that there is a danger of over-generalising and stereotyping because individual members from the same culture can behave differently from the pattern that is typical of that culture. However, other researchers argue that postmodern theories have gained popularity in social work, (Pease and Fook 1999; Leonard 1997). Researchers have argued against postmodern theories who want a better understanding of identity, combining personal with structural elements of living (Dominelli 2002; Graham 2002), drawing on the idea of what holds people together, (Badiou 2001). The lack of appropriate preventative support services which are culture sensitive often result in social work operating against the interests of black children involved in child protection, (Barn 1993, Graham 2002). Social work has operated within a problem oriented framework which is characterised by deficit and dysfunctional theories of black families (Robinson 2008). Major finding in literature and research Research agrees that black African children and their families are disproportionately represented in child protection (Graham, 2006; Barn et al 1997; Bernard and Gupta 2008). When looking at experiences of black African children and their families and how best to offer them appropriate intervention it is important to acknowledge background in terms of religion, culture, language and beliefs (Bernard and Gupta 2008; Gibbs and Huang 2003; Robinson 2007). Research shows that black African families may experience oppression and discrimination within the child protection system (Chand, 2008). A lot of literature appears to draw attention to the parenting in African families and how their culture is neglected in a lot researches and there is little empirical evidence especially about African parenting in Britain (Bernard, 2002; Graham 2006). Parenting by African families is entwined into an already debate of what constitutes child abuse (Francis, 1993; Chand 2000). Barn, 2002 argues that c hild abuse is a socially constructed phenomenon and most of literature surrounding child abuse is based on western societys views and middle-class. This can lead to discrimination and stereotypes towards African families rearing practices and lead to unwanted intervention and social care involvement. There is well documented literature focused on how culture influence parenting of African families involved with child protection system, (Brophy et al 2003, Bernard, 2002; Graham 2006). However, the empirical research is limited but the little data that exists poses the notion that cultural practices appear to play some part in African children being involved in the child protection system, (Mama, 2004). Literature suggests that African families practice harsh punishment for children, however, Barn et al 2006; Thoburn et al 2005; Nobes and Smith 1997, challenge such stereotypes and in their study, they found no significant differences between ethnic groups with regard to physical punis hment. However, these studies cannot be generalised to African families easily because the majority of the participants where white parents. There is gap in research on the parenting by black African families and a recurrent theme in literature is the need to acknowledge cultural and social contexts of parenting and experience of African black families to make sense of child abuse and provide appropriate intervention for children and families involved in the child protection system, (Holland 2004, Robinson 2007, Stobart 2006). A focus on ethnicity or identity, preclude issues of power and oppression operating in the everyday experiences of childrens lives to be appreciated, (Graham, 2007). Research found that most black African families live in poverty and social exclusion and how this impacts on parenting, (Bernard and Gupta 2008; Gibbs and Huang 2003; Robinson 2007; Platt, 2007). A study of more than 7,000 children looked after by 13 Local Authorities found that children who were not of the white origin where more likely to be put into care due to poverty (Sinclair et al, 2007). Sinclair et als study is very important b ecause it is a comprehensive qualitative study which focuses on the needs of children in care systems involving their perspectives and investigates the outcomes for children. The study also suggests how the care system should function and managed which is important to social work professionals and policy makers. However, data produced cannot be easily generalised to the entire population of African children because their experiences varies. There has been research critically examining the treatment of asylum seeking children and the child protection system and there is argument between the Children Act 1989 and immigration legislation and policy and Jones (2001) argues that ‘social work profession singularly failed to provide critical scrutiny on the status and relationship of immigration and child care law and the erosion of childrens rights. Other researchers agree with Jones, that vulnerability of asylum seeking children has emotional and legal aspects, (Woodcock, 2003; Chase, 2009). Kohli 2006, argues that legislation obstruct the provision of preventative services to vulnerable children and their families. Research has highlighted the fragility of African children who claim asylum such as having suffering trauma due to their circumstances that led them to claim asylum such as war and torture, (Hodes, 2000, 2002; Ehntholt and Yule, 2006; Dyregrov and Yule, 2006). Research shows that there is a gap in research on asylum seeking children and social work to inform practice, (Kohli and Mather 2003; Okitikpi andAymer 2003). Rustin 2005, states that there is a complicated interaction between social workers knowledge in asylum seeking children and the existing stereotypes regarding these groups of service-users, (Bernard and Gupta 2008; Robinson 2007; Barn 1993; Owen and Statham 2009). Bernard and Gupta (2008) go on to cite other factors that affect African children such as asylum seeking, AIDS, loss and separation and this is important because when providing intervention to African children there is need to comprehend their background to offer appropriate services which do not discriminate them any further. Young (1990) states that black children often experience multiple-oppression for example, they suffer from stereotypes from society and also they are invisible to the child protection system. Graham (1999) goes on to argue that intervention with African families is at the centre of wider debates and conflict; and evidence from research continues to show over-representation of African children and their families in child protection. The debates seem to focus on power imbalances and how to involve African families to gain control over their lives, (Graham, 1999; Young, 1990). Other researchers highlight the issues of language in child protection and the provision of appropriate intervention services, (Chand 2000, Ahmed et al, 1982). The use of children as translators in sensitive child protection issues is unethical and inappropriate, and also the use of an interpreter can distort the assessment process, (Chand, 2000). Bernard and Gupta (2008) go further to look at other factors that affect black African children that other literature seems to neglect such as how gender norms place women in an inferior position within African cultures and this can limit mothers to protect their children in the environment of domestic violence, however Owen and Statham (2009) argues that the is limited evidence to maintain or challenge this notion. Nevertheless, in Masson et al (2008) study, domestic violence was evidenced as a cause of concern in the court files of half the children of Black African mothers implicated in their study of care proceedings. Research and evidence from Climbie enquiry propose that social work professionals involved with black and minority ethnic families might not act in child abuse cases because of fear of being regarded as a racist (Scorer, 2005; Bernard and Gupta, 2006). Nevertheless, literature and research fail to provide a large amount of evidence to support this notion for example, Gordon and Gibbons (1998) in their study found no differences between ethnicity in terms of children being placed on the child protection register and factors such as parents mental health problems, criminal activities or the child not fitting in a reconstituted family were the reasons for involvement than ethnicity (Williams and Soydan, 2005). However, Selwyn et al 2008 found that social work professionals were more uncertain and occasionally puzzled regarding how best to promote the needs of ethnic children and they felt further self-doubting in their assessment. Recurring themes in literature is the significance of so cial work professionals to build up on culturally sensitive work with black and ethnic families (Gray et al., 2008; Sue, 2006; Laird, 2008; Stirling et al., 2009; Hodge, 2001). Anti-discriminatory perspectives and the incorporation of knowledge from service users Thompson, (2008) states that anti-discriminatory practice has been used in Britain to account for good practice in social work to counter structural disadvantages however, Graham 1999, argues that anti-discriminatory practice fails to provide a knowledge base for social work that is engaged in the collective development of the black community. Professionals can indirectly oppress African children and their families through practice for example, by imposing their personal values or power, (Dominelli 2007). Research and literature talks about the child protection providing cultural sensitive services and training social work professionals have the knowledge and skills in working with different cultures. However this can actually create further oppression and social divisions. The majority of the workers will have dominant Eurocentric views which encourage further social divisions for example, excepting the view that African families live in poverty and not fight and challenge this view by providing services that help families to counter these structural inequalities in society. Dominelli (2007) argues that there is need to address the systems that reaffirm racist dynamics rather than challenging them. Dominelli (1992) argues that black children and families are over-represented in the controlling aspects of social work and under-represented in the welfare aspects of social work. Problems with communication and working in partnership have been highlighted in literature. Chases (2009) study found that young people described complex relationships with social workers and other social care professionals and were also more mistrustful of the interplay between social care and immigration services. There is limited research that incorporates service user involvement (Buchanan 2007; Bernard 2002) taking in their lived experiences however, an important study by Chase 2009 found that young people often described complex relationships with social workers and other social care professionals and were also more mistrustful of the interplay between social care and immigration services. Recent policy has tried to enforce advocacy as a way of promoting social justice and incorporate disadvantaged groups views on the services that are appropriate for them. In Bowes and Sims (2006) empirical study, they found that black and minority ethnic communities gave support to advocacy s ervices, however, they were still marginalised by the services they were already using. There appears to be a need of qualitative research and literature that includes an extensive study of black African childrens perspectives and experiences, (Graham 2007) which forms a value base to inform practice in social work. Relevance to policy and practice Using the ecological approach the Framework For Assessment of Children in Need and their Families (DoH, 2000), places a requirement on social work professionals to take account of cultural background and socio-economic positions of families paying attention to power imbalances in relationships, (Dalrymple and Burke, 1995). Dalrymple and Burke (1995) argue that an understanding is needed of the association between personal experience and structural realism of inequality. Therefore service users perspectives should form part of policies and legislation respecting and literature highlights that childrens rights may still lack from policy and legislation, therefore, these notions challenge professionals to take childrens views seriously and appreciate their contribution to research, (Aubrey and Dahl 2006). Lots of research appears to focus on empowerment through cultural knowledge inviting new thinking about the challenges faced by black communities, (Aubrey and Dahl 2006). The complex s ocial circumstances experienced by many African families pose challenges for social work professionals working to safeguard and promote childrens welfare. In order to safeguard and promote welfare of African children acknowledgement of sources of discrimination and oppression, a commitment to human rights and social justice must be met. Several authors have critically analysed the evidence on service provision for black families in general. A pathologising approach to black families may lead to unnecessary coercive intervention and on the other hand a cultural relativist approach may lead to a non-intervention when services are required (Dominelli 1997, Chand 2000). Either way appropriate intervention is not provided for black and ethnic minority children. The quality of services in black communities is a focus for debate and raises important issues about the lack of policy initiatives based upon needs and aspirations of local communities (Graham, 2002). By drawing on strengths perspective professionals can illuminate how parents draw on cultures as a resource to parents in circumstance of adversity whilst not excusing behaviour that is harmful to children. Conclusions There is gaps in research on child protection and black African families and a recurrent theme in literature is the need to acknowledge cultural and social contexts of parenting and experience of African black families to make sense of child abuse and provide appropriate intervention for children and families involved in the child protection system, (Holland 2004, Robinson 2007, Stobart 2006). Research shows that there is a gap in research on asylum seeking children and social work to inform practice, (Kohli and Mather 2003; Okitikpi andAymer 2003). There is need for research centred on black African children and there is also need to involve them in forming of policies, challenging the notion that only ethnicity causes the experiences faced by African children. This is because by having cultural sensitive intervention, there can be reinforcement of stereotypical services and discrimination ignoring other things such as gender, age and class.

The Attributes of a High Quality Accounting Standard

What are the attributes of a high quality accounting standard? Globalization is a fact of life in today’s worldwide economy. They are many barriers to achieving a true global market; one of these barriers has to do with accounting standards or the presentation of accounting information. Various users have diverse needs for financial information. Companies in different parts of the world had their own methods in preparing their financial statements. Trying to compare the accounting rules of these different companies would have been difficult.As a result, accounting bodies were created in order to standardize the accounting principles in order to avoid any difficulties in the future and make these methods comparable and uniform. As a result, this is how accounting standards were evolved. There are two major standard setting bodies in the world. These are the U. S Financial Accounting Standard Board (FASB) – the standard they created is called the US GAAP (Generally Accept ed Accounting Principles). American companies create statements that follow the US GAAP and the International Accounting Standard Board (IASB) – the standard they create is IAS or IFRS.As far back as 1967 the Accountants International Study Group (AISG) began a foundation to publish papers on important topics. This led to an agreement in March 1973 to establish an international body writing accounting standards for international use. This is how International Accounting Standards Committee (IASC) came into existence. The objectives of the committee were to formulate and publish, in the public interest, standards to be observed in the presentation of financials statements and to promote worldwide acceptance.Also to work generally for the improvement and harmonization of regulation accounting standards and procedures relating to the presentation of the financial statements. The IASC survived for 27 years, until 2001 when the organization was restructured and the International A ccounting Standards Board (IASB) replaced the IASC, and that any standards to be published after that would follow a series known as the International Financial Reporting Standards (IFRS).Some of the Characteristics of high quality accounting standards: †¢Transparency: The information presented should be to be economically significant and an investor should be able to tell what is happening at the company by looking at the financial statement. †¢ Comparability: The information provided should have common framework to enable review, analysis and interpretation of financial information across entities, countries and regions. The information should also allow an investor to compare the financial results for this year versus last year or the year before that within the given company. Credibility: With standard the companies produce financial reports that disclose similar results, which gains credibility. There is Uniformity in financial reports. †¢Discipline: Mandatory ac counts impose systematic on going regulations – others can rely on information for making loan, credit and investment decisions Financial information should be as useful as possible for many different types of users for example investors, analysts, tax authorities and many more.An investor who wants to understand what is going on at a company will be able to look at the financial statement and come to a decision or develop an understanding of the company. Financial statements also allow an investor to compare across different companies; if they are looking to invest to two companies ideally, they should be able to look at the financial statement of the two companies and make a comparison. Financial Reporting Standards (FRS) has 30 standards and International Accounting Standards (IAS) has 41 standards.FRS 15 and IAS 16 have to do with Plant Property and Equipment (PPE). The accounting standard FRS 15- PPE ensures that tangible fixed assets, with the exception of investment pr operties, are accounted for in a consistent manner. In order to recognize the PPE in IAS 16 as an asset, it will have to receive the risks and rewards of the ownership transferred to the company and expect future economic benefits, for instance revenue. The cost of the asset must also be reliably measured. These two conditions apply for both initial cost and subsequent cost.Some assets that don’t bring future economical benefits still qualify for recognition as an asset. For instance assets that are required by law for safety or environmental reason to operate other resources. In relation to subsequent cost, some assets require regular major inspection, over hauling, replacement of major parts. All these should be included in the carrying amount of an item although incurred subsequently. This principle has conditions that are mandated worldwide which includes high quality standard by allowing fixed assets between any companies.An item of PPE qualifying for recognition shall b e measured on the cost basis, which is purchase price and any directly attributable cost for example delivery, legal fees and any sort of testing cost that might occur. If they are any expected removal costs at the end of the ownership or before disposal of the assets, the company may be obliged to account for the removal costs. You normally find that this will occur toxic industries. High quality standards come into play in this section by allowing the results to be credible.If the rules were not set out world wide, then the final amount for different companies would differ, as some might include the attributable cost and some not. Subsequently there are options on how to measure the PPE, one of them is that you can use cost model or the revaluation model. If a company use’s the revaluation model, it should revalue it regularly. Depreciation is the reduction values of the asset due to wear and tear, normally done over time, or on a use basis.The three things a company needs for depreciation is depreciable amount, useful economic life of the asset, and this is either based on time or usually based on the amount of units it is going to produce. Lastly, the company will have to apply it on a systematic basis, by basing it on units produced, a diminishing value or on a straight-line basis. Sometimes components of the asset can depreciate separately. Derecognizing an asset is usually because that company has disposed of it, sold it or realized there is no future economic benefit left in the asset.Any gain or loss where the asset is derecognized is sent to the statement of comprehension income, not as revenue but as a sale of PPE. For investorsto make a decision to invest in a company, they would need high quality accounting standards to compare and decide which company to invest in, whether it may be in China or the UK. High quality accounting standards play a big role in all companies world wide, they provide useful, relevant information where the standard s are comparable and result in full disclosure. Without them investors would not be able to make their decisions.

The University Of Surrey - 1202 Words

The University of Surrey is an open exploration college situated inside of the region town of Guildford, Surrey, in the South East of England, United Kingdom. The college represents considerable authority in science, designing, prescription and business. It got its sanction on 9 September 1966, and was beforehand arranged close Battersea Park in south-west London. The foundation was known as Battersea College of Technology before picking up college status. Its roots, notwithstanding, retreat to the Battersea Polytechnic Institute, established in 1891 to give further and advanced education to London s poorer tenants. The college is a noteworthy place for satellite and versatile interchanges research. In March 2014, the British Prime Minister David Cameron declared an association between the University of Surrey, King s College London and the University of Dresden for the improvement of 5G innovation. The college is an individual from the Association of MBAs, the European University Association and Association of Commonwealth Universities. The college is one of just eight colleges to be positioned inside of the main 10 of every one of the three noteworthy national group tables for 2016. As per the figures uncovered by the Higher Education Statistics Agency 2013/14, the University of Surrey has the fourth most astounding rate of graduates entering occupation and/or further study inside of six months of graduation at 96.9% (behind Lancaster University, Robert GordonShow MoreRelatedThe Impact Of Digital Transformation On Education1443 Words   |  6 Pagesintroduced into teaching methods but what if this this new digital world that we live in, changed the way in which we learn, where we learn and is it possible that the traditional university teaching such as Oxford, Cambridge and Surrey are able to change and become a digital teaching experience. 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Electronic Medical Records Vs. The Ohio State University...

doctors. Even that provides a notification of appointment and several updates with your current doctor. Technology as an Enabler, at the Ohio State University Medical Center (OSUMC), a data-driven approach was essential in improving the patient experience. Based on a data driven model, OSUMC focused on two strategies, nurse rounding and patent discharge calls to generate significant improvements in patient experience. Leveraging the use of HIT to sustain and hardware the strategies, OSUMC experienced an increase of 15% of a few years of their patient experience scores 10. Electronic Medical Records Access, this gives the ability to have past records of patients for long term and easily access from any place whereas paper based document and can be loss or not able to get it when it’s needed. 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