Observation Report For Child Observation - 1557 Words

Each child sat down individually with the researcher the day after to read out the words they have learnt. They were shown pages of books and asked if they could identify the words from the text. They were also asked to create a sentence using these words. The Memorization and Mixed Method approach showed that 8 out of 16 children (50%) had a full score in reading the sight words â€Å"see, â€Å"give†, â€Å"have†, â€Å"feel† and â€Å"like†. 5 out of 16 children scored more than 2 but less than 5. The remaining 3 out of 16 children (18.75%) scored zero. In the observation log, teacher asked a child to sound out â€Å"give†, but the child could not blend and read the word. Teacher read the word for the child and moved on to another child. The same child scored zero†¦show more content†¦Fig. 10 Comparison -Number of assessed words read in Sight Words Checklist Using the Language Experience Approach, 12 out of 16 children (75%) had a full score with the same set of words. 3 out of 16 children (18.75%) scored more than 2 and less than 5, while one out of 16 children (6.25%) remained with a score of zero. In the observation log, children were seen to contribute sentences reflecting their true experiences and feelings, This shows an obvious improvement in their performance using the LEA, with 4 additional children scoring full (15%), and a decrease of 12.5% of children scoring zero. To ensure reinforcement was not made on the assessed words, the researcher did not read out the words to children when they could not read it in the first assessment. Teachers were also asked not to reinforce the assessed words in the classroom until all assessments were done. Children who had higher competency skills in reading could read in both assessments done, thus this study took into consideration of the improvements shown by children who could not read in the first assessment. An increase in engagement and comprehension using Language Experience Approach Fig. 11 Comparison - Level of Engagement From the observation record, children’s engagement in the classrooms were taken based on the number of children that raised their hands and voluntary contributed. 6 out of 16 participants (37.5%) were engaged using current approaches, as seen in Fig. 9. 10 outShow MoreRelatedObservation Report On Child Observation1411 Words   |  6 PagesWe observed Joaquin in his home in the living room of his home. His mother, younger brother, and younger sister were all there. They interacted with Joaquin during the observation. There were times that the children interacted with Caitlin and me, but for the most part we just observed them interact with each other. Observation Summary I brought a couple activities for Joaquin and his siblings to do while we observed him. I brought a pumpkin, hammer, and golf tees for them to pound them into theRead MoreChild Observation Report Essay1127 Words   |  5 PagesChild Observation Report Lecturer: Dr. Stephanie L. Knight Observer: Afra Mohamed Taha Observant: 3-4 year old boy Topic: Entire Observation Setting: Airport. A family consists of a father, a mother, three daughters and a son. Goal: Observing the boy to see his entire behavior, in addition to his reaction to reinforcement and punishment. Time: 52 minutes Method used: SystematicRead MoreEvaluation Of A Child Observation Report1097 Words   |  5 PagesChild Observation Report On January 4, 2016, I visited my cousin Darius, who is currently a seventeen year old boy and a junior in high school in the city of Dallas, Texas which is where I am from. I asked him and his mother a series of questions pertaining to him and his adolescent development. Let’s take the journey into Darius’ teenage development. Between the ages of twelve and sixteen most adolescents experience significant physical changes related to puberty. This also happened to be trueRead More Child Observation Report Essay6698 Words   |  27 Pages Detailed report of five observations. The names used in this Observation Report are fictitious. This is absolutely necessary to protect the privacy of the children being observed. Observation #1: Ron and aggression Date and time: Wednesday April 16, 2014; 11:25-12:50 Setting: Playground for 1st/2nd grade recess 11:25-11:50, 3rd/4th gradeRead MoreChild Observation Report Essay1269 Words   |  6 Pagesnoticed one child was sitting at the table having a conversation with a stuffed beaver. The two twin girls I was baby-sitting had a giant stuffed bee, and I would chase after them with it and sting them. This shows what the book calls animistic thinking. According to the book, this kind of thinking is the belief that inanimate objects are alive. Another form of animistic thinking would be when my mother told a story about a leprechaun. When my mother asked where leprechauns lived, one child repliedRead MoreChild Observation Report Essay1698 Words   |  7 Pages Child development is an amazing thing to watch in the way that children interact with one another and how they perceive the world that surrounds. While doing our research of child development we began to observe a group of kids ranging the ages 1 – 12. During these observations we noticed traits such as attachment, comfort, and love. Through the following examples we will proceed to observe development in our environment and explain its relativity to the text Observation #1 I observed a set ofRead MoreChild Observation Report Essay1203 Words   |  5 Pagesthe morning with the students there. In the time I spent there, the children, ages 3 to 5, engaged in unstructured play, and sat in a circle for calendar time and reading aloud. The preschool is primarily child-centered in terms of its organization, meaning it incorporates a lot of child directed activity, and less structured, or adult directed, learning (Berk, 2008). I watched the group of about twenty children with the intention of studying them as a whole, but I found myself compelled to watchRead MoreChild Observation Report Essay2202 Words   |  9 Pagesusually understand her clearly. Natalie will sometimes listen to Paul or Rachel talking and then repeat the things they have said later. She also does this with short stories. Emotional Development: Natalie is generally a happy child she can be very shy with strangers. She does not really cry unless she’s tiered and doesn’t get her own way, if she hurts her self badly and sees blood she will cry and will not let you see it. If she does hurt her self not to badly weRead MoreSocial Work Child Observation Report1545 Words   |  7 Pagesprocess of negotiating an agreement to carry out a child observation in a school. It will explain my role as a social work student in the process of negotiating observation agreement with the school. Some of the issues considered in my negotiation were confidentiality, ethical issues and values, consent, communication, legal issues, professionalism, skill, voluntary participation of participant, contingency plan and limitations. The name of the child observed in this work will not be included for dataRead MoreChild Development Observation Report Essay2420 Words   |  10 PagesCompare and contrast a child from younger age group with a child from an older age group. For the younger age group, I observed a 6-month-old, boy infant, called Manden, in my friend’s home. 1. Adult/Teacher Interaction: In an adult interaction, the child I observed were more engaged with the people around him by infant-directed speech. His mom and I were basically called his name by rhythm, and he responded to us by smiling and being excited. As I observe in terms of turn-taking, I realize

Plagiarism What Is Plagiarism - 1583 Words

What is Plagiarism? Plagiarism is using someone else’s work, words, production, researches and ideas without the approval or the acknowledgment of the writer or producer, and claiming the credit for himself. Many reasons and factors are attributed for the use of plagiarism and could be cultural, historical, linguistic, environmental and educational background. Plagiarism is a form of an academic dishonesty, academic misconduct, and a digital cheating. It is declared to be an unacceptable legal act and institutional regulations. And universities, schools, and instructors do not only need to decrease plagiarism, but they must also affect positively on students writings, increase the understanding of how to use digital technology to facilitate their academic writing. Where plagiarism can be included? †¢ In written assignment and project: when students take other people words and researches, and claimed them as their own. There are three types of common plagiarism in written assignment: o Copying words and ideas from published sources: Students copy information without the acknowledgment of the source; summarizing or paraphrasing of the text without the acknowledgment of the source. To acknowledge the source, student must reference or cite to it. o Copying from other students: claim and pretend that other students work as their work o Working too closely with other students: final result of the work turn out to be identical or near identical. The students will share the sameShow MoreRelatedWhat is Plagiarism?544 Words   |  2 PagesActivities of plagiarism are indeed happening in the academic scenario whether it is done consciously or not. It also can occur either intentional or not. (Eng, 1995), university students in particular and academia in general sometimes do not rea lize that what they do can be considered as plagiarism. Statistic shows that the percentages of plagiarism among students are increasing each year. According to The Centre for Academic Integrity Studies, almost 80% of the universities students are admit toRead MoreEssay about What is Plagiarism728 Words   |  3 Pages Introduction Because students often are confused about what is and is not plagiarism, I have prepared this handout to help you understand what is acceptable. There are some gray areas and if you have any questions, ask your instructor. Plagiarism is very serious and it can be grounds for failure in a course. So ask first. Another important point is that as you progress in your education the standards become higher. As a College student you are expected to have your own ideas. To read informationRead MoreEssay on What is Plagiarism and How to Avoid It557 Words   |  3 Pages Plagiarism, what is it and how to avoid it has been a major question on every students’ mind. Sure it is easy just to copy and paste and take all the credit for the work that another individual put in, but is it worth it? According to WPA, Writing Program Administrators, the definition of plagiarism as states, â€Å"plagiarism occurs when a writer deliberately uses someone else’s language, ideas, or other original (not common-knowledge) material without acknowledging its source.† Plagiarism has alwaysRead MorePlagiarism : What Are Some Potential Punishments For Intentionally And Unintentionally Plagiarizing As A Student At Brenau University995 Words   |  4 Pagespursuing advanced education. It has never been easier to get your Bachelors or Masters degree. The business of plagiarism has become big business also. In this paper I will discuss how Brenau University defines plagiarism, what are some potential punishments for intentionally and unintentionally pla giarizing as a student at Brenau University. I will also explain how students attitudes toward plagiarism can impact intellectual property within the general environment of US businesses. Finally, I will examineRead MoreArticle Information Voelker, T. A., Love, L. G., Pentina, I. (2012). Plagiarism: What dont they600 Words   |  3 Pages, Love, L. G., Pentina, I. (2012). Plagiarism: What dont they know?. Journal of Education for Business, 87(1), 36-41. doi:10.1080/08832323.2011.552536 Summary In the article, What Don’t They Know? â€Å"they† refers to students of higher education in the United States. The authors’ intent was to begin filling in some of the missing pieces that exist in the empirical study of what undergraduate and graduate college level students actually know about plagiarism. The authors, college level BusinessRead MorePlagiarism And Academic Integrity : Plagiarism1305 Words   |  6 PagesPlagiarism is a topic that is consistently brought up in many areas of education.1 In every syllabus presented to students, there is a section that refers to plagiarism and academic integrity. Plagiarism can be defined as â€Å"the act or instance of stealing or passing off ideas or words of another as one’s own.†2 Despite this being an important piece of information; students may overlook this material and still plagiarize. In a study from the University of Toronto, 90% of senior pharmacy students admittedRead MoreThe Effects Of Plagiarism1143 Words   |  5 PagesPlagiarism hinders intellectual advancement. The problems of plagiarism have been discussed for hundreds of years. With technologies, plagiarism becomes a fairly common practice in recent years. Plagiarism is actually recognized as a dishonest act from the 18th century when the original litera ture takes on more value within society. Readers want to read new creations of ideas and words from writers instead of seeing them polish the writings that have already been emitted. Writers are able at thisRead MorePlagiarism in Research Writing Essay1052 Words   |  5 PagesPlagiarism comes about when a person uses words or ideas from another person’s work but fails to credit the source of the ideas or words. Scholarly work of any nature mainly requires the writing of dissertations, treatises or term papers in the world of academia. Students in institutions of higher learning, as part of the course work, carry out research and present their results in the form of dissertations or term papers. The assignments’ formatting usually follows standards namely the AmericanRead MoreThe Silent Harm of Plagiarism Essay1009 Words   |  5 PagesWhat comes to one’s mind when we think about plagiarism, many people may think of theft or the act of stealing intellectual pr operty. According to Webster-Merriams’ dictionary, plagiarism is â€Å"the act stealing and passing off (the ideas and words of others) as one’s own† (Webster-Merriam). Webster seems to have left a little something out. Plagiarism is not just the act of stealing one’s work. It is also the result of ethical deterioration of academic integrity. In the discussion of plagiarism, aRead MorePlagiarism and the Deterioration of Ethical Values Essay1007 Words   |  5 Pages What comes to ones mind when we think about plagiarism, according to Webster-Merriams’ dictionary plagiarism is â€Å"the act stealing and passing off (the ideas and words of others) as ones own† (Webster-Merriam). Webster seems to have left a little something out, plagiarism is not just the act of stealing ones work, it is also the result of ethical deterioration of academic integrity. In discussion of plagiarism, a controversial issue is whether plagiarism is taken serious en ough and what the severity

Rh Bill Free Essays

string(30) " with college education is 2\." St. Jude College School of Art Science and Education Manila A Term Paper Submitted as a Requirement For the Subject: Philippine Government and Constitution Submitted By: Jim Waine C. Averilla Karissa Helene B. We will write a custom essay sample on Rh Bill or any similar topic only for you Order Now Salvador Submitted To: Diosdado B. Lopega March 27, 20 HISTORY According to the Senate Policy Brief titled Promoting Reproductive Health, the history of reproductive health in the Philippines dates back to 1967 when leaders of 12 countries including the Philippine’s Ferdinand Marcos signed the Declaration of Population The Philippines agreed that the population problem should be considered as the principal element for long-term economic development. Thus, the Population Commission was created to push for a lower family size norm and provide information and services to lower fertility rates. Starting 1967, the USAID started shouldering 80% of the total family planning commodities (contraceptives) of the country, which amounted to US$ 3 Million annually. In 1975, the United States adopted as its policy the  National Security Study Memorandum 200: Implications of Worldwide Population Growth for U. S. Security and Overseas Interests (NSSM200). The policy gives â€Å"paramount importance† to population control measures and the promotion of contraception among 13 populous countries, including the Philippines to control rapid population growth which they deem to be inimical to the socio-political and economic growth of these countries and to the national interests of the United States, since the â€Å"U. S. conomy will require large and increasing amounts of minerals from abroad†, and these countries can produce destabilizing opposition forces against the United States. It recommends the US leadership to â€Å"influence national leaders† and that â€Å"improved world-wide support for population-related efforts should be sought through increased emphasis on mass media and other population education and motivation programs by the UN, USIA, and USAID. Different presidents had different points of emphasis. President Marcos pushed for a systematic distribution of contraceptives all over the country, a policy that was called â€Å"coercive,† by its leading administrator. The Cory Aquino administration focused on giving couples the right to have the number of children they prefer, while the Ramos presidency shifted from population control to population management. Estrada used mixed methods of reducing fertility rates, while Arroyo focused on mainstreaming natural family planning, while stating that contraceptives are openly sold in the country. In 1989, the Philippine Legislators’ Committee on Population and Development (PLCPD) was established, â€Å"dedicated to the formulation of viable public policies requiring legislation on population management and socio-economic development. † In 2000, the Philippines signed the Millennium Declaration and committed to attain the MDG goals by 2015, including promoting gender equality and health. In 2003, USAID started its phase out of a 33-year-old program by which free contraceptives were given to the country. Aid recipients such as the Philippines faced the challenge to fund its own contraception program. In 2004, the Department of Health introduced the Philippines Contraceptive Self-Reliance Strategy, arranging for the replacement of these donations with domestically provided contraceptives. In August 2010, the government announced a collaborative work with the USAID in implementing a comprehensive marketing and communications strategy in favor of family planning called â€Å"May Plano Sila. † Summary of criticism Opponents of the bill argue that: (1) â€Å"The world’s leading scientific experts† have resolved the issues related to the bill and show that the â€Å"RH Bill is based on wrong economics† as the 2003 Rand Corporation study shows that â€Å"there is little cross-country evidence that population growth impedes or promotes economic growth†. (2) The bill takes away limited government funds from treating many high priority medical and food needs and transfers them to fund objectively harmful and deadly devices. The latest studies in scientific journals and organizations show that the ordinary birth control pill, and the IUD are abortifacient to 100-celled human embryos: they kill the embryonic human, who as such are human beings equally worthy of respect, making the bill unconstitutional. (3) US National Defense Consultant, Lionel Tiger, has shown empirical evidence that contraceptives have deleterious social effects (abortion, premarital sex, female impoverishment, fatherless children, teenage pregnancies, and poverty). Harvard School of Public Health scientist Edward Green observes that ‘when people think they’re made safe by using condoms at least some of the time, they actually engage in riskier sex’, in the phenomenon called â€Å"risk compensation†. There is evidence for increased risk of cancer (breast, cervical, liver) as well as significant increase of risk for heart attack and stroke for current users of oral contraceptives. The increased usage of contraceptives, which implies that some babies are unwanted, will eventually lead to more abortion; the orrelation was shown in a scientific journal and acknowledged by pro-RH leaders, (4) People’s freedom to access contraceptives is not restricted by any opposing law, being available in family planning NGOs, stores, etc. The country is not a welfare state: taxpayer’s money should not be used for personal practices that are harmful and immoral; it can be used to inform people of the harm of BCPs. (5) The pe nal provisions constitute a violation of free choice and conscience, and establishes religious persecution. President Aquino stated he was not an author of the bill. He also stated that he gives full support to a firm population policy, educating parents to be responsible, providing contraceptives to those who ask for them, but he refuses to promote contraceptive use. He said that his position â€Å"is more aptly called responsible parenthood rather than reproductive health. Economic and demographic premises The Philippines is the 39th most densely populated country, with a density over 335 per squared kilometer, and the population growth rate is 1. % (2010 Census), 1. 957% (2010 est. by CIA World Fact Book), or 1. 85% (2005–2010 high variant estimate by the UN Population Division, World Population Prospects: The 2008 Revision) coming from 3. 1 in 1960. The 2010 total fertility rate (TFR) is 3. 23 births per woman, from a TFR of 7 in 1960. In addition, the total fertility rate for the richest quintile of the population is 2. 0, which is about one third the TFR of the poorest quinti le (5. 9 children per woman). The TFR for women with college education is 2. You read "Rh Bill" in category "Papers" , about half that of women with only an elementary education (4. 5 children per woman). Congressman Lagman states that the bill â€Å"recognizes the verifiable link between a huge population and poverty. Unbridled population growth stunts socioeconomic development and aggravates poverty. † The University of the Philippines’ School of Economics presented two papers in support of the bill: Population and Poverty: the Real Score (2004), and Population, Poverty, Politics and the Reproductive Health Bill (2008). According to these economists, which include Solita Monsod, Gerardo Sicat, Cayetano Paderanga, Ernesto M. Pernia, and Stella Alabastro-Quimbo, â€Å"rapid population growth and high fertility rates, especially among the poor, do exacerbate poverty and make it harder for the government to address it,† while at the same time clarifying that it would be â€Å"extreme† to view â€Å"population growth as the principal cause of poverty that would justify the government resorting to draconian and coercive measures to deal with the problem (e. g. denial of basic services and subsidies to families with more than two children). † They illustrate the connection between rapid population growth and poverty by comparing the economic growth and population growth rates of Thailand, Indonesia, and the Philippines, wherein the first two grew more rapidly than the Philippines due to lower population growth rates. They stressed that â€Å"the experience from across Asia indicates t hat a population policy cum government-funded [family planning] program has been a critical complement to sound economic policy and poverty reduction†. In Population and Poverty, Aniceto Orbeta, Jr, showed that poverty incidence is higher among big families: 57. 3% of Filipino families with seven children are in poverty while only 23. 8% of families who have two children live below the poverty threshold. Percentage of population living below poverty line (2003). Darker areas mean more poverty. Proponents argue that smaller families and wider birth intervals resulting from the use of contraceptives allow families to invest more in each child’s education, health, nutrition and eventually reduce poverty and hunger at the household level. At the national level, fertility reduction cuts the cost of social services with fewer people attending school or seeking medical care and as demand eases for housing, transportation, jobs, water, food and other natural resources. The Asian Development Bank in 2004 also listed a large population as one of the major causes of poverty in the country, together with weak macroeconomic management, employment issues, an underperforming agricultural sector and an unfinished land reform agenda, governance issues including corruption. Criticism of premises Opponents refer to a 2003 study of Rand Corporation, which concluded that â€Å"there is little cross-country evidence that population growth impedes or promotes economic growth†¦ population neutralism has in fact been the predominant school in thinking among academics about population growth for the last half-century. † For example, the 1992 study of Ross Levine and David Renelt, which covered 119 countries over 30 years (vs UP study of 3 countries over a few years). The RAND study also said that a large population can promote growth given the right fundamentals. Thus, they refer to the HSBC 2012 projection for 2050 that the Philippines will be 16th largest economy due to its large growing population, and those whose populations are decreasing will suffer decline. In his Primer which critiques the bill, Economist Roberto de Vera refers to Nobel prize winner Simon Kuznets’s study which concludes that â€Å"no clear association appears to exist in the present sample of countries, or is likely to exist in other developed countries, between rates of growth of population and of product per capita. Julian Simon compared parallel countries such as North and South Korea, East and West Germany whose birthrates were practically the same but whose economic growth was entirely different due to different governance factors. De Vera says that â€Å"similar conclusions have been arrived at by the US National Research Council in 1986 and in the UN Population Fund (UNFPA) Consultative Meeting of Economists in 1992† and the studies of Hanushek a nd Wommann (2007), Doppelhoffer, Miller, Sala-I-Martin (2004), Ahlburg (1996), etc. The other Nobel Prize winner who expressed the same view is Gary Becker. De Vera also states that from 1961 to 2000, as Philippine population increased almost three times, poverty decreased from 59% to 34%. He stressed that the more probable cause of poor families is not family size but the limited schooling of the household head: 78% to 90% of the poor households had heads with no high school diploma, preventing them from getting good paying jobs. He refers to studies which show that 90% of the time the poor want the children they have: as helpers in the farm and investment for a secure old age. Instead of aiming at population decrease, De Vera stressed that the country should focus through education on cashing in on a possible â€Å"demographic dividend†, a period of rapid economic growth that can happens when the labor force is growing faster than the dependents (children and elderly), thus reducing poverty significantly. In a recent development, two authors of the Reproductive Health Bill changed their stand on the provisions of the bill regarding population and development. Reps. Emerciana de Jesus and Luzviminda Ilagan wanted to delete three provisions which state that â€Å"gender equality and women empowerment are central elements of reproductive health and population and development,† which integrate responsible parenthood and family planning programs into anti-poverty initiatives, and which name the Population Commission as a coordinating body. The two party-list representatives strongly state that poverty is not due to over-population but because of inequality and corruption. Opponents also refer to the statement of the Federation of Free Farmers that history teaches about the economic advantages of a large population, and the disadvantages of a smaller population. The Wall Street Journal in July 2012 said that Aquino’s â€Å"promotion of a ‘reproductive health’ bill is jarring† since it could lead to â€Å"a demographic trap of too few workers. The Philippines doesn’t have too many people, it has too few pro-growth policies. † Opposing the bill, Former Finance Secretary Roberto de Ocampo wrote that it is â€Å"truly disingenuous for anyone to proceed on the premise that the poor are to blame for the nation’s poverty. † He emphasized that the government should apply the principle of first things first and focus on the root causes of the poverty (e. g. poor governance, corruption) and apply many other alternatives to solve the problem (e. g. giving up pork barrel, raising tax collection efficiency). They also point to the five factors for high economic growth and reduction of poverty shown by the 2008 Commission on Growth and Development headed by Nobel prize winner Michael Spence, which does not include population control. Status Legislature On 31 January 2011, six different bills were consolidated into a single RH Bill which was then unanimously approved for plenary debate by the House Committee on Population and Family Relations. On 7 February 2011, the bill was scheduled to go before the House Appropriations Committee. 6 February 2011 the bill was endorsed by the House Appropriations Committee with amendment and referred back to the Population Committee for finalizing the language. President and Cabinet President Noynoy Aquino during the presidential campaign said that it confounds him why he is always associated with the RH Bill and reiterated that he is neither an author nor a co-author, much less did he sign the committee report regarding the bill. He said that â€Å"he will fully support the crafting of a firm policy that will address the serious problem on population. At the same time, Aquino said that â€Å"artificial contraception was a matter of choice and conscience and that health professionals who fool people into using artificial contraceptives should be penalized. As a Catholic, Aquino said he himself was not promoting artificial contraception but believes that the government should be able to provide it to Filipinos who ask for it. † Aquino stressed: â€Å"I’m a Catholic, I’m not promoting it. My position is more aptly called responsible parenthood rather than reproductive health. According to Rina Jimenez David who is pro-RH, during the â€Å"Women Deliver Philippines† Conference held September 2010, Dinky Soliman, Aquino’s Secretary of Social Welfare and Development, said that â€Å"choice and access† constituted the keystone of the Aquino government’s policy, reiterating the administration’s support for the pending reproductive health bills. On December 2010, the Cabinet and the CBCP agreed to have a joint campaign providing full information on the advantages and risks of contraceptives, natural and artificial family planning and responsible parenthood. They have established a technical working group for this purpose. They also agreed that government will not be an â€Å"instrument to enforce or violate the conscience of the people about these issues. † However, by April 2011 the President has given his full support to the entire RH Bill in a speech at the University of the Philippines and promised to push for its passage even at the â€Å"risk of excommunication. † Compromise and alternatives Senate President Juan Ponce Enrile, Congressman Roilo Golez and Buhay party-list separately filed bills that seek to restrict abortion and birth control use. These bills have been seen either as a nullification of the RH Bill, its alternative, or as a way of achieving unity among the populace, since the RH Bill proponents have stated their concern in preventing abortion. Presidential candidate Gilbert Teodoro or Gibo suggested a cash transfer from the government to individuals wanting access to family planning methods, whether natural or artificial. The individuals can then make use of the cash they receive to purchase birth control devices they may choose, thus guaranteeing freedom of choice. The Loyola School of Theology and the John J. Carroll Institute on State and Church Issues issued 9 â€Å"Talking Points† on the RH Bill. Among other points, they proposed a study on the meaning of conception in the Constitution, and if it means fertilization, abortifacients â€Å"are to be banned even now and regardless of whether the RH Bill is passed†. They also proposed â€Å"parallel programs for providing information and training, one for Natural Family Planning (NFP) and another for artificial methods of family planning†. Columnist Jose Sison of the Philippine Star criticized this: â€Å"a Catholic School of theology has actually proposed in public, the use of tax payers’ money to train Filipinos to employ methods that are objectively and intrinsically evil† and cites â€Å"empirical evidence and scientific proofs confirming the harmful and evil effects of contraceptives to individuals and to society. † Recent events In September 2010, Aquino during this visit to the US reiterated his stand that he is in favor of responsible parenthood and respects the decision of each couple as to the number of children they want, and if they need the government support for contraception, then the government will provide it. This statement has created a furor as Catholic church leaders say that Aquino has sold out the Filipino soul in exchange for some â€Å"measly† aid from the United States. The President of the Catholic Bishops Conference said that there can possibly be an excommunication of the President if he continues on with his stance. Pro RH Bill Senators encouraged the President to be steadfast to do his duties towards the state. The President’s spokesperson Edwin Lacierda explained that the President â€Å"has not changed his stand† and is reaching out to the prelates and said that the President himself has not made any decision in support of the Reproductive Health Bill as he is still studying the document. Lacierda said that the Executive Branch â€Å"is not involved in the passage of the RH bill, saying the measure’s fate rests solely on the legislative branch. â€Å" Filipino Freethinkers, an association of agnostics, atheists, progressives, etc. , who have been very active in the fight in favor of the RH bill, stepped up the pressure, creating more controversy that fired up renewed interest in the bill on both sides. On 30 September 2010, one of the freethinkers, Carlos Celdran staged a protest action against the Catholic Church, holding a sign which read â€Å"DAMASO† – a reference to the villainous, corrupt clergyman Father Damaso of the novel Noli Me Tangere by Filipino revolutionary writer Jose Rizal – and shouting â€Å"stop getting involved in politics! A fan page, Free Carlos Celdran was created in Facebook, which generated 23,808 fans in 24 hours. Francisco Montalvan of the Inquirer said that in the end the Damasos are the scheming, corrupt and deceptive people, implying that the â€Å"pro-death advocates† are these, while the Cardinal Rosales who started a nationwide fund for the poor is very far from Damaso . Meanwhile, the Imam Council of the Philippines, the top leaders of the Moslem population which at 4. M constitutes 5% of the Philippine population, declared that they are against contraceptives since using them â€Å"underestimates God,† and â€Å"makes one lose morality in the process. † During the first public hearing on 24 Nov, the chair of the Committee on Population handling the bill said that there is no instruction from the Speaker of the House to expedite the bill. Upon the call of anti-RH congressmen, the Committee Chair decided to refer the bill also to the Committee on Health, since the bill is about Reproductive Health. Leader of the pro-RH group, Elizabeth Ansioco, said that the bill is doomed if it is referred to the Committee on Health. Anti-RH Deputy Speaker Congressman Pablo Garcia said the members of the Committee on Health know of the WHO announcement on the carcinogenicity of combined estrogen-progestogen oral contraceptives. House Speaker Belmonte said that Congress is not likely to rush the legislation of the bill and will tackle it in plenary early next year. Belmonte said it is better that highly contentious bills be given more attention. On 3 December, the Senate cut the proposed budget of P 880M for contraceptives down to P 8M for condoms since other contraceptives violated the Constitution’s ban on abortifacients, and Senator Tito Sotto III said that his constituents never asked for contraceptives. On 27 July 2012, the Speaker of the House decided to put to a vote by 7 August 2012 whether the debates have to be terminated. In response, pro-life groups and the Catholic Bishops Conference of the Philippines have decided to call for a â€Å"Prayer Power Rally†, on 4 August 2012 at the historic Edsa Shrine. Meanwhile, 6 co-authors of the bill withdrew support, with the head of the minority group of the house declaring that 8 of their group are withdrawing their previous support for the bill. Congressional approval and presidential assent At 3 in the morning on December 13, 2012, the House of Representatives voted on second reading in favor of the bill with 113–109, while five representatives abstained. In the upper house, the Senate voted on December 18, 2012 to pass the bill on second reading with 13–8, while Senators Sergio Osmena, III and Lito Lapid were absent. On the same day, both houses passed the bill on the third and final reading. Members of the House of Representatives voted 133–79, while seven representatives abstained. The Senate registered 13–8, the same result as the second reading. On December 19, 2012, both versions of the bill were passed to the Bicameral Committee to produce a final version to be signed by the President Aquino. The committee quickly passed the bill in just one session. It was transmitted back to the House of Representatives and the Senate, which both ratified the bill, with the Senate voting 11–5 in favor of ratification, and the House of Representatives voting via voice vote. On December 21, 2012, President Aquino signed the bill into law, codifying the bill as Republic Act No. 10354, otherwise known as the â€Å"Responsible Parenthood and Reproductive Health Act of 2012†. News of the signing was announced by House Majority Leader Neptali Gonzales II on December 28, 2012. Reactions Averilla, Jim Waine C. Philippine Government Constitution I used to support the RH bill. But finding out the truth behind it, neither would you. I believe this law will put the Filipinos at risk of extinction because at its very core, the RH law is an extension of a secret, global conspiracy, a western attempt, to apply principles of eugenics on unsuspecting, inferior populations in order to prevent them from the human evolutionary process, at the end of which would, at the highest point, call forth the â€Å"master race†. The truth is in our hearts, we just have to listen to it. At first my interpretation of the RH bill led me to think that it was just a bill meant to help educate the uninformed about ways to prevent them from fornicating their way to a very bad financial situation. My ignorant mind devised some simple points as to why the RH Bill was right. I thought: 1. Minimum wage of a non-agricultural Filipino worker is P404. 2. If there were 20 working days in a month, the average minimum wage earning Filipino would earn around P8000 a month. 3. In average that person ate food on a regular basis, he will spend about around P70/day on food. There are 20 days in a month, so I guess that would equal to P2100 a month. 4. But if this person had a partner, he might want to feed her too. Feeding her would cost another P2100 a month. 5. P8000 – P4200 = P3800 6. If this person and his wife rented a home, or used electricity and bathed from time to time, the amount left from his salary would be significantly reduced. Lets say their utility bills and rend amounted to P1800 7. P3800 – P1800 = P2000 8. P2000 is a lot of money, but I don’t think they should have more than 3 children right? Babies need milk, diapers, toys, immunity injections, baby medicine, etc†¦ 9. From this let’s deduce that babies cost money. If babies cost money, I theorized that having more babies would cost more money. And from this data, I see that a person who spent a lot of money on children, but I didn’t earn a lot of money, would soon be broke and unable to provide for both himself and his children. Another word for broke situation is poverty. 10. I believe that a person can avoid being poor by making less babies. So, I thought that steps should be taken to inform people about this very little known fact. I also thought that the government should make contraceptives accessible so that people who don’t earn a lot can properly manage the little resources that they have. That’s why I supported the RH Bill. But now I know that I was wrong. I believe that the issue of the RH Bill is not a religious issue. â€Å"The RH Bill is wrong because it assumes that the Philippines is overpopulated. † -I agree. I, myself, have observed that the Philippines is not overpopulated. In fact, if you use your common sense and think about it, you will realize a few things: 1. We are not overpopulated! Look at the mountains, the jungles, the caves and the ocean floor. There are no people there! 2. If we were really overpopulated, we would have trouble traveling. But if you go to EDSA, there’s no traffic. When you ride the MRT, it’s not packed with people. 3. Students in public schools are well educated because the teacher to student ratio is very low. In fact, because of our low population the government can basically guarantee that all public school students are provided books, notebooks and other school supplies. â€Å"The RH Bill is wrong because it assumes that contraceptives are good for mankind and women. 1. I agree, the RH Bill/Law is not good for women because it might draw a woman away from her one, true, universal purpose – the uninterrupted production of healthy babies 2. Furthermore, the role of women in society and the universe is to make babies. That’s why God made women. That’s their sole purpose in life. They’re not good fo r anything else. Ever wonder why there are no women in the clergy? Because they’re not good enough. 3. Contraceptives would allow women to enjoy the benefits of physical intimacy while maintaining a successful and productive career, if she so chooses. That is so wrong. Only men should be able to enjoy that privilege. 4. Women should get pregnant every single time they have sex and only immoral women enjoy sex without the possibility of conception. In fact, a better alternative would be for women, in general, to follow the example made by Mother Mary – to learn how to conceive without having sex. â€Å"The RH Bill/Law will put Filipinos at risk of extinction! † 1. Population decline is just bad for nations. Just look at the countries which have a declining population – Italy, Japan and Singapore. They’re in such a bad shape. The Philippines obviously has a better economy and has a higher literacy rate than these countries. In fact, many Italians, Japanese, and Singaporeans go to the Philippines for work. That only goes to show that a decline in population is bad for the economy. â€Å"Our population is our biggest asset! † 1. In my opinion, people should make as many babies as they can because the population is not a problem. In fact, the more babies a person has, the more assets he has. Forget real estate properties, stock investments, or Jollibee franchises. The real secret to increased wealth is babies. 2. If you have 15 babies, you’re practically wealthy because babies are assets 3. If you need money, you can sell them 4. If you can keep them alive until they can walk, they can one day beg for money in the streets – they’re going to have to anyway because there’s no way in hell you’ll be able to provide for all of them on your own 5. If ever a person is not able to feed the 15 babies he made, it’s the governments fault, because it’s the governments sole responsibility to make sure that every Filipino baby is fed. 6. The best way a person can contribute to this country is to contribute to its population. The RH Bill/Law is wrong because it assumes that reproductive education and contraceptives will effectively reduce cases of abortion. † 1. Reproductive/contraceptive education will have no effect on the number of abortion cases. In my opinion, these abortion cases will not lessen because women will continue to have abortions regard less of whether they are pregnant or not. 2. Abortions cannot be prevented. It’s just something that women naturally do. Like shopping, for example. â€Å"The RH Bill/Law is wrong because it will make people participate in extra-marital and pre-marital sex. † 1. The RH Bill/Law will practically encourage our people to engage in immoral activities. 2. We must protect our moral values and reject the RH Bill. Because, currently, not a single Filipino engages in pre-marital sex or extra-marital sex. Well at least this is what we believe until to this day. 3. The root cause of extra-marital and pre-marital sex is one’s exposure to contraceptives. There is just something in contraceptives that people find very arousing. 4. In western countries, men lure strange women into bed by shown those condoms. 5. If we ban condoms, absolutely no one would engage in premarital or extra-marital sex. The RH Bill/Law is wrong because it assumes that parents don’t teach their children about sex. † 1. The truth is that parents talk to their children about sex all the time. It’s so not awkward. The dad usually tells his children how he takes off all his clothes, does a sexy Tiger growl and makes sweet, sweet music with their motherâ€℠¢s body. 2. Also, a father usually advises his daughter that if she’s going to have sex with her boyfriend, she should use a condom. Sometimes the father even drives the daughter to the boyfriend’s house and waits for the couple to finish 3. Filipino daughters don’t have sex without the father’s permission. Unwanted pregnancies or teen pregnancies never happen to Filipino girls. That’s why we do not need the RH Law â€Å"The RH Bill is a conspiracy. † It’s all lies, all lies Salvador, Karissa Helene Philippine Government Constitution It is very much unfortunate, disappointing, and alarming that nobody in the mainstream media talks about the negative, unintended consequences of the fascist Reproductive Health bill, now called Responsible Parenthood bill, on the country’s business sector, particularly small businesses. I reject this legislative proposal primarily because it’s anti-reason, anti-individualism, and anti-capitalism. In other words it is against individual rights, liberty and economic freedom. This is just one of the many aspects of the bill– that it can negatively impact the country’s industry, particularly small business establishments that employ millions of professionals and skilled and even unskilled workers. Let’s take a small cafeteria, canteen, or publishing house near your place. Think about the small establishments and bar and restaurant stools in malls and many places in the metro. These small businesses that put two to ten or so people will be one of the main targets of the RH bill supported by some misguided, mediocre hippies who are mostly schooled and professionals. Yet nobody wants to talk about this issue. It’s as if these pro-RH bill hippies and fanatics think that wealth is created by wishful thinking, that is, by simply passing an intrusive, rights-violating bill purportedly designed to help the poor and women. What these anti-population and pro-regulation advocates don’t know is that the proposed legislative measure is itself a big insult to the poor and women. It is anti-poor and anti-women. The RH bill is a big insult to the poor because it treats them as dependent, parasites, worthless, or a leech who simply rely on other people’s extorted money or alms. Authors of the consolidated bill argue that one of the principal objectives of their highly moderate, anti-intellectual measure is to â€Å"help reduce poverty and achieve sustainable human development. † Still, what these political idiots do not and refuse to understand is that the government has no financial capability to deliver the promises of their measure because it is already bankrupt. The government, which is the worst parasite in this country, is not a productive agency or entity. It can only deliver some of the promised public services by using state force, like taxation, regulation, and forcible immolation of some social sectors like businessmen and health care providers. The consolidated RH law is a huge insult to women– and this is what statistician does not understand – because it considers them as inferior, ignorant, weak, having no mental, physical and emotional capability to decide on her own and to protect herself. It treats women as ignorant and weak because the law’s advocates believe that they need to pass a highly intrusive, unconstitutional legislative proposal to provide them the information and services they need. Also, the proposal is a big insult to every Filipino family because it treats parents as irresponsible, ignorant, weak, lazy, and having no capacity to make informed, responsible family decisions. It is stated that the law’s primary goal is to â€Å"help give parents the opportunity to exercise their right to freely and responsibly plan the number and spacing of their children. That’s the other way of saying that Filipino parents are not free and badly need the help and assistance of the state so to â€Å"responsibly plan the number and spacing of their children. † The bill’s highly mediocre and ignorant explanatory note adds: â€Å"The bill is truly rights-based. It mandates the provision of all forms of family planning, both modern natural and artificial, to women and couples as long as they are legal and medically-safe, and truly effective. However, the acceptance and adoption is the option and decision of parents and couple, particularly women. If that’s the case, why is there a need to pass the bill? The answer is because this is not what the bill is all about. In truth and in reality, it is about more political power! It’s about putting the entire business industry, medical profession and education sector under the total control and supervision of the state. In general, the bill is a BIG INSULT to the entire Filipino nation that has somehow embraced rational principles and the concept of freedom and individual rights. Those who ignorantly, naively take the consolidated bill at its face value will certainly accept the contradictory slogans. There are two sides of the consolidated bill: the fantasy side and the reality side. The measure’s fantasy side can be readily gleaned from its highly ignorant explanatory note, which is filled with supportive statistics and some tragic information about the plight of the poor and women. They did not state how except the fact that they enumerated the bill’s nice-to-hear intents and provisions. The reality side of the measure is that all those promised, stated RH services would be covered or delivered by sacrificing, enslaving employers and health care providers. Section 18 states: Employers’ Responsibilities- The Department of Labor and Employment (DOLE) shall ensure that employers respect the reproductive rights of workers. Consistent with the intent of Article 134 of the Labor Code, employers with more than two hundred (200) employees shall provide reproductive health services to all employees in their own respective health facilities. Those with less than two hundred (200) workers shall enter into partnerships with hospitals, health facilities, or health professionals in their areas for the delivery of reproductive health services. Employers shall furnish in writing the following information to all employees and applicants: (a) The medical and health benefits which workers are entitled to, including maternity and paternity leave benefits and the availability of family planning services; (b) The reproductive health hazards associated with work, including hazards that may affect their reproductive functions especially pregnant women; and (c) The availability of health facilities for workers. What does this section mean? Section 17 details the bill’s horrible fantastic scheme. So once the fascist bill is approved, any potential or aspiring employer would be covered by it, which means that he/she would be legally regarded as an indirect government employee. The employers or companies who have the capacity (with more than 200 employees) would be mandated by law to â€Å"provide reproductive health services to all employees in their own respective health facilities. This provision means that those employers and companies with more than 200 employees need to have their own â€Å"health facilities†, and this means additional expenses on the part of job-creators. On the other hand, employers with less than 200 employees shall enter into â€Å"partnerships with hospitals, health facilities, and/or health professionals in their areas for the delivery of reproductive health services. † Logic tells us that since employers and companies would be legally require d to shoulder additional expenses, then they are justified to increase the prices of their products and/or services. Does anyone think of PRICE CONTROL? The state control of the entire medical industry is laid out under Sections 20 (Implementing Mechanisms) and 22(1) on prohibited acts. The penalty that awaits erring, non-compliant employers and health care providers could be imprisonment ranging from one (1) month to six months or fine of P10,000 to P50,000 or both. This means that any employer may be sued by his/her employees for non-compliant with the intents and provisions of the bill. Once the RH bill is approved, anyone who thinks of starting a business, whether big or small, should consider the measure’s punitive provisions, some necessary expenses, and the need to deal with government regulators. In the United States, hundreds companies left the Democratic-infested California because of the state’s too much regulations and anti-business policies. This is why I have been telling my blog readers that the bill is NOT simply about serving the alleged interests of the poor and women; it is PRIMARILY about MORE GOVERNMENT REGULATIONS. The bill is about nanny statism or BIG GOVERNMENT. Already, many foreign investors do not want to invest in the Philippines because of its high tax rates, excessive economic regulations, pro-employee labor courts, leftist-activist court justices, among others. The Doingbusiness. orgrecently ranked Philippines 148th in terms of ease in doing business and 156th in terms of starting business. In terms of paying taxes, the country has been ranked 124th. Corporations pay a total tax rate (% profit) of 45. 8 percent! If approved, the RH bill would have the following negative impacts on small business: . It would be more difficult to start a new business considering the fact the the bill criminalizes the mere act of doing business and its regulative, interventionist provisions. 2. Employers would be forced to make additional expenses so to cover the RH care needs of their employees. 3. Since they are forced to make additional expenses, they might consider laying off some of their workers fo r survival. 4. Since they are forced to shell out additional expenses, they might not accept new applicants, a situation that would worsen the country’s unemployment rate. . Since they are forced to shell out additional expenses, they might consider some of the following survival measure: 1) salary cut, 2) less bonus or benefits, 3) cost cutting, 4) no expansion, 5) close business. 6. Since they are forced to shell out additional expenses, they might consider PRICE INCREASE. 7. There would be more informal sectors (unlisted, unregistered businesses) so to avoid paying more taxes and complying with government regulations. 8. Potential and existing employers would be considered a NEW CLASS OF CRIMINALS or ENEMY OF SOCIAL JUSTICE. . Those who have the money and resources would rather invest in a business-friendly economic environment like Hong Kong, India and other Asian countries. 10. Employers would simply shrug. You can help the poor without enslaving and treating businessmen , doctors and some other people as potential criminals or enemies of social progress. Think like a human being, not like a parasite! You don’t help the poor and the marginalized by supporting the RH bill; it’s both the big and small businesses that can truly help them! How to cite Rh Bill, Papers

Corporate Reporting International Financial

Questions: Discuss about the Corporate Reporting for International Financial. Answers: Introduction In this study, the discussion is focused on the adaptation of International Financial Reporting Standard by the reporting entities. During the study, the costs and benefits of adopting the IFRS rules are analyzed in order to identify the effectiveness and viability of the rules in the practical context. The analysis and the discussion in the study have used some example in order to understand the usability of IFRS in a better way. The conclusion of the study is derived by considering the overall findings of the study. Critically Discussing the Costs and Benefits of Adopting IFRS by the Reporting Entities International Financial Reporting Standards include a set of rules and regulations related to the field of accounting. From 2005 onwards, the application or use of IFRS has increased and gradually it became mandatory for the business organizations in UK, US and Australia to follow the IFRS (Jain and Jain 2015). The application of accounting standards in IFRS are became mandatory because these standards help to control the financial or accounting activities of the companies. Generally, it is considered that the IFRS helps the business organizations to improve their financial operations. However, Phan, Joshi and Mascitelli (2016) stated that adapting the IFRS standards has created several problems for many business organizations. Therefore, in order to understand the actual effects of adapting the IFRS, it is very important to analyze the costs and benefits of adapting IFRS. Damak-Ayadi (2016) stated that IFRS provides more assurance regarding the accuracy and comprehensiveness of the financial statements of the companies, which are not promised by the other accounting standard like, GAAP. In support of this, Barniv and Myring (2015) mentioned that understanding the rules and regulations under the International Financial Reporting Standards is easier than the other accounting standards. The quality of the financial statements prepared under the IFRS rules is much improved (Strouhal, Pasekova and Crhova 2015). The rules and regulations stated under the IFRS helps the small investors to understand the financial statements of the large organizations easily. Pal (2015) believed that the IFRS influences the business organizations to be more transparent regarding their financial activities. After adopting the IFRS, many financial frauds have been detected by the governing authorities in the countries. For example, the corporate frauds done by Toshiba have been unfolded by the governing authority at the time of checking financial accounts of the company as per the rules and regulations in IFRS. Khan (2016) mentioned that the adaptation of IFRS has helped the investors to avoid the expense of paying extra money to the analysts of the financial statements for analyzing the financial statements of the companies before the investment. Moreover, the International Financial Reporting Standards have helped the business organizations in different countries to prepare the financial reports that are internationally accepted (Nguyen 2015). For example, the Woolworths Limited in Australia prepares the accounting statements as per the rules under IFRS. Now, if an investor in US wants to invest at Woolworths Limited then the investor can use the financial statements easily because IFRS is the common standards followed by the companies in Australia and US. Pal (2015) commented that the comparability of the financial statements has been increased due to the use of IFRS. However, Strouhal, Pasekova and Crhova (2015) argued that due to the adaptation of IFRS the differences remain in the financial reporting of the companies because the financial statements of the organization do not consider or disclose the differences that take place due to the differences between the national rules and regulations. Phan, Joshi and Mascitelli (2016) added that the interpretation of the rules and regulations under IFRS is done differently in different countries because of their past practices. This creates several problems while comparing the financial statements. On the other side, when the IFRS has been implemented by the companies by changing their current accounting standards, it costs much .high to implement the new standards (Jain and Jain 2015). At the same time, changing the internal standard of accounting requires much time, which causes unnecessary delay in preparing the financial statements. Therefore, from the above discussion and analysis, it can be said that there are several benefits as well as costs in adapting the IFRS rules and regulations. However, it can be also identified that benefits are more than the costs of adapting IFRS. At the same time, the accounting governing authorities in different countries has also made IFRS essential for the financial reporting of the companies. Barniv and Myring (2015) stated that as per the Anglo-American model, the culture of a business organization has high influence on harmonizing the accounting standards globally. However, the Continental European model believes that the accounting standards are not influenced by the culture. In the words of Strouhal, Pasekova and Crhova (2015), the accounting standards are prepared and followed by the people and as per the Hofstedes model culture influences the behavior of the people. Phan, Joshi and Mascitelli (2016) believed that the organization, where the people believe in flexible system, the accounting practices are also flexible. The standards of accounting differ as per the demand in situation. On the other side, in the organizations, where the people or the culture is to avoid uncertainties, the accounting standards support smoothing out the assets valuation and income measurement (Jain and Jain 2015). The organizations, where the culture of conservatism is followed the full disclosure of accounting standard is also maintained properly. Therefore, it can be said that the accounting standards of the business organizations are influenced by the culture. Conclusion In this study, it has been identified that the adaptation of IFRS has brought several benefits to the companies. The investors are also able to understand the accounting reports easily due to the application of International Financial Reporting Standards. However, there are several problems also and high costs and time are the two major issues. The study has also disclosed that the culture of a business organization affects the accounting standards and practices to the high extent. Reference List Barniv, R.R. and Myring, M., 2015. How would the differences between IFRS and US GAAP affect US analyst performance?.Journal of Accounting and Public Policy,34(1), pp.28-51. Damak-Ayadi, S., 2016. Tunisia. IFRS for SMEs and Tunisian Accounting. InIFRS in a Global World(pp. 405-419). Springer International Publishing. Jain, S. and Jain, V., 2015. Advantages and challenges of IFRS: a review of literature.ACADEMICIA: An International Multidisciplinary Research Journal,5(7), pp.139-147. Khan, S.A., 2016. Did Mandatory Adoption of IFRS Increase Liquidity in the Canadian Stock Markets?.Available at SSRN 2716149. Nguyen, C., 2015. Challenges in adopting International Financial Reporting Standards for banking sector in Vietnam. Pal, S., 2015. Differences Between Ind AS and IFRS: Can Full Convergence Ever Occur Between the Two?. Phan, D.H.T., Joshi, M. and Mascitelli, B., 2016. Are Vietnamese Accounting Academics and Practitioners Ready for International Financial Reporting Standards (IFRS)?.Economics and Political Implications of International Financial Reporting Standards, p.27. Strouhal, J., Pasekova, M. and Crhova, Z., 2015. Are SMEs willing to report under IFRS? Czech evidence.International Advances in Economic Research,21(2), p.237.

Mergers Acquisitions (MA) 1980s-1990s free essay sample

Aims, types (friendly vs. hostile), examples, financing, third-party, regulations, globalization, govt. intervention, impact on stocks. Following a growth through acquisition strategy is not a new way for companies to increase their market presence. While open competition is one way for companies to gain market share and increase profit, eliminating competition through acquisition is a time-honored method for achieving the same goal. During the 1980s, mergers and acquisitions were characterized by companies raiding otherwise profitable organizations, then selling off the newly acquired company for ready cash. The result was an increase in profits to the acquiring company, but, in many cases, companies were unduly closed down, eliminating jobs and contributions to the economy. This research examines the mergers and acquisitions market, including past actions, current proposals, defenses that companies can mount to avoid hostile acquisition, and considers

Your Quick Guide to Break vs. Brake

Your Quick Guide to Break vs. Brake Do you break a promise and apply breaks? Or is it the other way around?Break and brake are two homophones (words that sound the same but have different meanings) and are often confused in the English language. Lets look at the definition and context of each, as well as some examples, to help clarify the confusion.BreakMerriam-Webster defines break as follows:to separate into parts with suddenness or violenceto cause (a bone) to separate into two or more pieces : fractureto cause an open wound in : ruptureto cut into and turn over the surface of the soilto render inoperable broke his watchviolate, transgress the law break or a promiseNote that break can be used as a noun or a verb, and can have multiple meanings- although all meanings relate to stopping something, separating something into parts, transgressing a law or promise, or rendering something inoperable.Lets look at break used in both contexts:Example of break used as a noun: My lunch break was long enough to get some running time in.Example of break used as a verb: You can use my headphones, but please dont break them!BrakeMerriam-Webster defines brake as follows:a device for arresting or preventing the motion of a mechanism usually by means of frictionsomething used to slow down or stop movement or activityIts important to note that brake can be a noun or a verb, but both refer to the mechanical act of stopping something in motion. For example, lets look at brake used in both contexts:Example of brake used as a noun: I applied the brakes but the car wouldnt slow down fast enough to avoid a collision.Example of brake used as a verb: I braked as soon as I could but still couldnt avoid a collision.An easy tipSince break is obviously the most used of these two homophones, an easy way to remember how to distinguish between the two is to ask yourself if the action or noun to be used in a sentece is related to the mechanical act of stopping something. If so, use brake. Otherwise, break is most likely the corr ect choice.

Urban planning Essay Example | Topics and Well Written Essays - 2250 words

Urban planning - Essay Example It proceeds in two ways: the multiplication of the points of concentration and the increase in size of the concentrations† (qtd. in Champion 144). This phenomenon is evident in some of the major cities in the world such as London and Paris, which have a high degree of urban concentration. On the other hand, suburbanisation is a term that has come to be viewed in regard to the decentralisation of urban places or metropolitans since it is a reflection of the â€Å"shift in patterns of development from the mainly lateral expansion of the city’s built-up core to much deeper penetration of house building into an extensive commuting hinterland or ring† (Champion 149). Simply put, suburbanisation is a description of the fringe areas of major cities resulting to areas called suburbs, which have various meanings depending on their definition in various places around the world. Nonetheless, the convention definition of suburbs implies that they are residential areas located in the fringe areas of a large city within a commuting distant to the city with some having political autonomy while the population density of these areas vary from one place to another. Suburbanization is the process where cities grow peripherally; starting by movement of people, trade and facilities from densely populated urban cores to, to less populated human settlements. Among the reasons were expansion in transport, crowded urban areas, industrial growth and immigration and Levittown played a crucial role in development of suburbs from the 1950’s and beyond (Marshall). The automobile age, which was after the Second World War, witnessed the return of many servicemen. They were all entitled to education and housing benefits. New bachelors’ degrees were issued and it created a professional class. The veterans that opted for vocational education filled the service sector. The two classes started having children that became baby

Central or European youth group and another youth group with Research Paper

Central or European youth group and another youth group with subculture similarities - Research Paper Example There is no wonder therefore that issues of subcultures are most popular with the youth and various youth groups. Through the research, it was actually established that the act of adapting to a particular subculture is actually something that is not the reserve of any particular origination of youth group but that it cuts across almost al parts of the world (Tschopik, 2001). To this end, with any part of the world that a person finds him or herself, there is likely to be some kind of subculture practiced and adhered to. One other peculiar feature of these youth group based subcultures is that they keep changing with time. In the first part of the report, the Mod subculture shall briefly be compared and contrasted to the Ted subculture; all of England. Further on, the Mod subculture shall be compared and contrasted to three other youth groups from other parts of the world including Latin America and Africa. There are three major similarities between the Mod and Ted. First, it was discovered that the two youth groups have a similar origination. Critical research reveals that it is a common thing that whenever one youth group springs up, in a particular country or area of the world, there is the tendency that there will be opposition youth groups to these youth groups (Worn, 1951). For this reason, it is common to find two or more youth groups springing up from just one location. In this case, the two sprang up from England. The second similarity is that the two youth groups came around just at the same time and this was in the 1950s. The same reason why the two groups originated from the same place still holds valid for why just around the same time, there were two different youth groups forming two different subcultures. The final similarity among these two youth groups has to do with the kind of activities they involved themselves in. the research actually reveals that both groups wer e very much into music and fashion. Yet

CEO's and Foreign Policy Research Paper Example | Topics and Well Written Essays - 500 words

CEO's and Foreign Policy - Research Paper Example Conversely, people can be influenced against a strong truth, based on inappropriate presentation. He begins by explaining that CEO’s can schedule a meeting with President Hu Jin Tao more efficiently than can the prime ministers of China’s allies (Prestowitz, 2003). There is a fallacy, however, in this seemingly innocent statement. It implies, to a Western audience, that CEOs are more powerful than Heads of State. There are several problems with this implication. Not all CEOs have that much power to attract the immediate attention of President Hu Jin Tao. Only a small minority of the 297,640 US CEOs (TrueKnowledge, 2011), for example, can do so. It is not the job title of CEO, nor power, necessarily, that attracts presidential attention. Relationship is of particular importance. Relationship is at the core of Chinese political and business alliances and their priorities (China Import Formula, 2011). Important relationships, for the Chinese, are based on dedication to hon esty, honor, reliability, and personal connection over time, the promoting of relationships built on trust. This is the Chinese concept of Guanxi (China Import Formula, 2011). Meetings for formal purposes, where Guanxi does not play a part, are of far less significance than are meetings between or among people who share relationships of honor.

The Veldt Essay Example for Free

The Veldt Essay In the short story â€Å"The Veldt by Ray Bradbury, everything starts with the purchase of their new family home. This home was not your average home because where other homes flawed this house seemed to have perfected itself. This house had features that would cater to the family such as feed them, sing to them, and even nurture them nothing was to good for their children said George. The greatest feature was the nursery. What this nursery would do, was catch the telepathic emanations of the children’s minds and create it in the room. This house did everything for the family; the children quickly grew more and more fascinated by the house then there parents. Soon enough, the children realized there was no need for their parents. As time progressed the kids started to adapt to being spoiled and pampered by the house. As the story goes, one day the parents walked into their three dimensional nursery and they discovered Africa; no longer was there nursery a lovely childish room, but it was now a dead desert with feeding animals. At first they were surprised at what their kids had been imagining then George said, â€Å"Nothing over there I can see but cleaned bone and vultures dropping for what’s left. † Than Lydia suggested that they give a call to the psychologist because there was not any reason why kids of so little age can be imagining this. So they did just that, and the psychologist advisor agreed with them to close the nursery down, and go on a family vacation. So George locked up the room and started turning off all there other machines that would cater to them one by one. That same night Peter and Wendy snuck into the nursery and as they were there a scream was herd all the way into their parent’s bedrooms; so George and his wife woke up to see what the commotion was about. George decided it was time to turn off everything all the machines so he did but right before he did Wendy and Peter got two minutes to say good bye. Too much time had passed and Lydia and George began to worry; they went in the nursery and it automatically locked them in and the lions ate Peter and his wife. The following day the psychologist came to visit the family and Pater and Wendy just acted as if nothing was wrong. Wendy even offered the psychologist a cup of tea symbolizing that she had no remorse over what had occurred to her parents.

Examining the Reasons for Changes in the Educational Attainment Essay

Examining the Reasons for Changes in the Educational Attainment In this essay, the reasons for the changes that have occurred in recent years in regards to the educational attainment of males and females will be looked at. Evidence seems to suggest that females outperform males in schools. There are various reasons for this, which will be examined in the essay. Mitsos and Browne are a few of the many sociologists that believe that boys are underachieving more than girls, even though they also believe that girls are disadvantaged. The fact that boys are doing worse than boys is shown in the SATs results where girls are doing better than boys. Girls are also outperforming boys at every GCSE subject except for physics. Mitsos and Browne have identified five main reasons of why girls have improved in recent years. One reason is that women’s movement and feminism have achieved success in improving the rights and raising expectation and self esteem of women. Women are more likely to aspire to top jobs that are well paid ...

Killing animals for fur Essay

Picture living in horrible conditions your whole life, in a cramped cage with no food or water. Then all of a sudden you are dragged out from your cage, almost beaten to death then your skin is ripped off as you are taking your last breaths. Your carcass is then thrown into a pile with the rest of your fellow comrades like a piece of garbage. This may sound like a scene from a gory movie, but this is something that actually happens on a daily basis. Every year, millions of innocent animals are tortured and killed for the fur or skin off their backs. The fur industry is a cruel, heartless business that is bad for the environment and unnecessary. Every year, millions of animals are killed for the clothing industry. Whether they come from Chinese fur farms or Indian slaughterhouses, an immeasurable amount of suffering goes into every fur coat made. Eighty-five percent of the fur industry’s skin comes from animals on fur factory farms. More than half of the fur in the U.S. comes f rom China, where millions of the animals are victims of cruelty. In China environmental regulations are often ignored and there are no federal human slaughter laws to protect the animals on fur factory farms. One reason why I am against fur is because the industry is a cruel gruesome business.  Fur farming methods are specifically designed to maximize profits at the expense of an animal’s well being. Animals on fur farms include foxes, minks, rabbits, and even dogs and cats. They are forced to live in close confinement with up to five other animals in the cage and have no shelter protection from the weather. This causes them anxiety and often makes mothers kill their babies or other animals chew on their own limbs from all the rough handling and intense confinement. Since the workers are only concerned about the fur, the animals are hardly fed or given water; and when they are fed its unfit food like meat by-products. Many of the animals are also victims to diseases and pests because of all the filth they are forced to live in. If living like that isn’t miserable enough, the ways the animals are killed on fur farms is even worse. Unfortunately, there no humane slaughter la ws to protect the animals on fur farms, so killing methods are gruesome. Fur farmers are only worried about preserving the quality of the fur, so they use slaughter methods that cause the animals to  suffer immensely. Methods include gassing, electrocution and neck breaking; sometimes the animals are still alive when being skinned. Although most of the animals killed for their fur are raised on fur farms, millions of wolves, raccoons, bobcats and other fur bearing animals are killed every year by trappers for the clothing industry. They use various types of traps like snares, underwater traps, and steel jaw traps. A snare trap is made out of cable and shaped like a noose and when the animal steps on the cable it sweeps them up and hangs them. The more they struggle, the tighter the noose becomes, and if they are caught around the neck they will eventually strangle and die. Underwater traps are mostly used for beavers, muskrats, and minks. These traps are sometimes referred to as â€Å"drowning traps† and that’s exactly what they do. They prevent the animal from going up for air; it usually takes about nine minutes to drown them. A steel jaw trap slams shut on an animal’s limb when triggered. The initial impact causes an injury, but the majority of the damage is caused from the animal trying to break free. Animals caught in these traps will struggle in excruciating pain for hours and even resort to chewing off their trapped limbs in a desperate attempt to escape. The fact that an animal would severe their own limb shows how horrible it is to be caught in a trap. If a trapped animal isn’t killed from blood loss or infection, they are often killed by predators or hunters. If the animal is still alive by time the trapper gets there they are strangled, beaten, or stomped to death so their fur isn’t damaged. Every year many dogs, cats, and other animals including endangered species are injured or killed by traps. They are referred to as â€Å"trash animals† by trappers and are generally killed or thrown away since they have no value to them. Imagine your house pet being killed or injured because of a trap that was set. It shouldn’t happen to your pet or any other animal. Another reason why I am against fur is because it is bad for the environment. The fur industry may promote that its product is a â€Å"natural† fabric from a renewable resource, but there is nothing natural about clothing made from an animal†™s skin or fur. Fur is only a â€Å"natural fiber† when it is still intact on an animal’s back. Once an animal has been slaughtered and skinned, its fur must be â€Å"tanned† or treated in order to stop it from biodegrading. Tanning is an unnatural process that uses toxic chemicals including formaldehyde, chromium and many other dangerous chemicals to stabilize the  collagen fibers in animal’s skins to stop them from rotting. Using these harmful chemicals are serious environmental contaminants and the fur industry is very aware of it. The production of fur contributes to pollution, water contamination and it even leads to cancer. When it comes to the tanning process, the chemicals used are very damaging substances. They include coal tar derivatives, dyes, oils, and finishes, some of them are cyanide based too. In addition to all these toxic substances, tannery effluent also contains large amounts of pollutants such as acids, protein, hair, salt, lime sludge, and sulfides. Among the consequences of working with this waste is the threat to human health from the highly elevated levels of cyanide, lead, and formaldehyde. The US Centers for Disease Control and Prevention discovered that the incidence of leukemia among residents in an area surrounding a tannery in Kentucky was five times the national average. People who work in these fur production places are dying of cancer caused by exposure to dimethylformamide and other toxic chemicals used to process and dye the animal skins. The coal tar derivatives used are also an extremely potent cancer-causing agent. The tanning process also pollutes the air. In Denmark, more than fourteen million minks are killed each year for their fur and more that eight thousand pounds of ammonia is released into the atmosphere annually. Fur farms also produce massive amounts of animal waste that is all confined in one small area. For instance, each mink killed by fur farmers produces about forty-four pounds of feces in his or her lifetime. That adds up to one million pounds of feces produced yearly by U.S. mink farms alone. Animal wastes are high in nitrogen and phosphorous, so the waste in this instance would have nearly one thousand tons of phosphorus. When it rains and the waste washes downhill it wreaks havoc on rivers and streams. Other times the waste is left to soak into the soil and can contaminate the ground water. The nutrients in the waste lead to algae growth, which depletes the oxygen in the water. This can kill sensitive species of fish and make the water unsuitable to drink for humans. Many fur farmers have been fined for releasing waste into the environment and contaminating water supply. If you are not bothered with the killing of these animals, you should definitely be worried knowing the chemicals used in this industry can be harmful to you. My final reason for being against the fur industry is because it is completely unnecessary. Fur isn’t a necessity for survival everyone can live with it. Also, there are many other alternatives that are just as stylish and warm as real fur. Fabrics such as polyester and polyvinyl are common cruelty free materials used. Not only is the synthetic fur stylish, it’s also a whole lot cheaper than buying real fur. Faux fur is even more eco-friendly than real fur. In a study done by Gregory Smith he found that the production of a factory farmed fur coat required nearly twenty times more energy than the production of a faux fur coat. So there is a lot of gas and resources being used on an unethical and unnecessary product. Many celebrities have even taken a stand to never wear fur and promote what goes on in this industry. Even popular clothing designers and companies are starting to show compassion and remove fur from their garments. Forever21, Ralph Lauren, Calvin Klein, and Tommy Hilfiger are some of many companies that converted to using faux fur. Some people may argue that the fur industry is ethical but after reading my claims, I hope it makes you think again. Some people that are okay with the killing of animals is simply because they don’t care. You might think that the life of an animal is meaningless but that doesn’t mean its okay for them to suffer. Animals experience pain and fear just like humans do. Many people may be okay with using cows for leather because we already kill them for their meat or using sheep for their wool, but when it comes to a fox there is absolutely no reason to just kill them for one thing and then trash their body. So in conclusion, killing animals for their fur is completely wrong. The fur industry is a cruel heartless business that is bad for the environment and is unnecessary. The industry is only concerned about maximizing profits and producing fur, they could care less about the animals well being. Animals don’t deserve to suffer just so you can wear them for fashion. If people stop buying fur then no one will sell it, so ultimately its up to the consumers who decide the fate of the fur industry. Animals don’t have a voice but we can speak up for them by spreading the word about the cruelty  and refusing to wear fur or buy it.

Presentation and Store Design Category

About Sephora Sephora is the leading chain of perfume and cosmetic stores in France and the second in Europe. There are over 1,600 Sephora stores in 27 countries, and over 340 of those have opened in North America since the first US store opened in 1998 in New York. Sephora is the originator of the open-sell prestige cosmetics model, which affords clients the ability to test and access any product in the assortment. Across the categories of Makeup, Fragrance and Skincare, brands are presented within a unified Sephora-driven presentation format to enable cross shopping, and clients are encouraged to touch and test all products. That point of differentiation is an essential part of our retail proposition and brand essence, and has proven effective in enabling clients to explore the complete range of brand offerings by category. In complement to this interactive and unified presentation of each brand in Sephora’s product mix, clients are guided through each world’s products with anchor presentations. These presentations highlight trends, explain how to combine products to customize a makeup look or skincare regimen, and bridge into potential service consultations or class registrations with our cast of experts. While much success has come from the breadth of products offered to clients, we have also discovered that the candy-store effect can be overwhelming. Clients love the access and choice, but frequently crave guidance to hone their selections. So balancing bounty with points of access is key to navigating our stores and assortments. Sephora aims to serve as a beauty editor, offering a vast array of products, but providing a curated point of view that helps each client delve into the selection best suited for her. THE STORE DESIGN CHALLENGE Sephora has a strong market presence in Makeup, Skincare and Fragrance, but is most known in North America for its Color (the internal term for the Makeup category) shopping experience. This model defines the brand and the remainder of the store’s format. The unbridled product access, the ability to trial any product in the store, and the sense of fun and interaction remain popular and engaging for our clients. But Sephora is interested in exploring how its Color experience might evolve to better evoke trends, more deeply engage clients in meaningful product exploration, and offer a less static feel from one client’s visit to her next. This challenge is to rethink the store’s formula for Color, preserving the defining and differentiating aspects of the opensell cosmetics model, but updating its look, feel and client experience. Students are to identify what they think is essential from the current in-store model, articulate the opportunities for evolution based on the added advantage created in the client’s shopping experience and engagement with the brand, and then propose a holistic concept presenting the evolution of the total Makeup department. The updated look, feel and client experience should allow implementation across the range of existing stores. Store sizes overall range from 3,800 to 6,000 square feet on average, with Color comprising approximately half the store. Entries should include a suite of core fixtures and features, complemented by interchangeable elements, with the demonstrable ability to reconfigure into a variety of spatial conditions. The fixturing suite should be unified in language, but may articulate through a range of elements and presentation methods. Modularity is essential, as is solving for the challenges of presenting small-scaled products in an organized and inviting way. The See-Try-Buy model at the heart of the Sephora store concept must be inherent in all presentation solutions. Sephora will supply the approved corporate logo, as well as its brand mark and red Pantone match, The Flame. The Sephora name is derived from the fusion of the Greek god Sappho with the biblical figure Zipporah, and the Flame is the representation of her enduring spirit. Along with the word mark and Flame, Sephora’s black and white stripes are a globally iconic branding element, used with purpose as part of the storefront architecture. Derivations and references to these brand codes may be considered in the design of the fixturing programs, but should be treated with a level of sophistication. Sephora stores are black and white, with judicial use of red accents. Color may be introduced through graphics or visual merchandising, but all store fixture elements must adhere to this branded color palette. Complementary metal finishes are permitted, as are variations in the materiality and proportional relationship of the brand colors. GENERAL REQUIREMENTS †¢ The current fixture program is composed of two core fixtures. A â€Å"linear† – the store’s base wall unit – and a gondola – the makeup category’s base floor unit. Sephora creates these base modules, and then ndividual brands work with Sephora to customize the tray components to each season’s assortments and stories. These trays are updatable and interchangeable to any position within the linear and gondola system; this function must be preserved in the design concept. †¢ Limitations of the current fixture program include a lack of flexibility to create more varied spatial configurations and presentations, a static graphic communication system, and an overall feeling of being fixture-heavy and cumbersome. Fixtures should focus more on the product and storytelling. Objectives within each of the brand’s feature presentations include: focus and articulation of current trends and the latest product innovations; clear secondary presentations of core product groupings such as eye shadows, foundations, and lip products; a forward presentation of each product available for the client to test, backed by packaged and accessible selling stock; and additional back-stock storage in each unit. †¢ The newly proposed core fixture solution needs to provide for a base system that preserves an underlying framework to each brand’s presentation while evolving how the brands can express their trend and product stories. The overall department is punctuated by highlight areas. Here Sephora presents a curated assortment of the best of a product segment, such as mascaras, or highlights a larger trend, such as nail art. Design proposals are to reconsider how trend and highlight areas function and are integrated into the â€Å"brand library† of the overall department. These areas should be flexible for frequent updating, encourage play and trial as well as shopping and learning, and be designed to enable varied configurations over time. †¢ The total store is anchored by the â€Å"Beauty Studio,† the destination for clients to receive cast-assisted consultations. Design proposals should thoughtfully integrate the experience of experimentation and trial throughout the revamped Color experience. Clients should always feel exposed to looks, trends and product innovations, with the ability to try the products individually, in groups or with cast assistance. †¢ Sephora’s virtual presence has grown. It is the leading online beauty retailer, with a loyal following across all forms of social media. The virtual experience with the brand affects the in-store shopping experience, so students should consider digital integration across the Color experience. The area should range from 1,600 to 2,500 square feet, comprising a mixture of wall and floor fixtures. PRESENTATION REQUIREMENTS AND FORMAT †¢ Each entry should be submitted in an 8-1/2 x 14 bound booklet, not to exceed 12 pages. †¢ The design may be hand-drawn, rendered, photographic, and/or computer-generated. †¢ Students also must submit a copy of their design in PDF form at entry on a CD. A PDF version of the booklet is also required. †¢ The submission should address the general requirements above at a scale and composition determined by the student. A written concept statement limited to two paragraphs must highlight the unique fixture design, the rationale for design decisions, material selections, and the demographic for whom the design was made. GENERAL INFORMATION AND ENTRY REQUIREMENTS †¢ This competition is open to undergraduate college students only. †¢ Students may only enter ONE category; either the visual merchandising category or the store design category. †¢ The student’s name and school name is not to be visible anywhere on the presentation pages or cover. Each entry must include a printed entry form and disclaimer clipped to the back of the entry. †¢ Each entrant must complete and submit an online copy of the entry form as well. †¢ Students must also submit a copy of their entry on a CD or DVD in a PDF format with the entry. Please make sure to label the CD or DVD. †¢ Students are advised to keep a copy of their entries, as entries will not be returned. Entries must be received by 5:00 p. m. Pacific time on Tuesday, Oct. 29, 2013. Sephora PAVE Entries Attn: Paul Loux & Hillary Washington 525 Market Street, 32nd Floor San Francisco, CA 94105

H.L. Mencken essays

H.L. Mencken essays In order to have an opinion regarding the controversial views of artist and their work; one must come to terms with the meaning of art. Art is abstract, it involves the ordinary and entwining it into a creation of many dimensions. Art is creativity, expression, rebirth and a state of mind. There is no one concrete definition for this subject. For what one person considers art may not be the same perspective of another individual. Art is varied according to the artist and the public it is intended for. In all art like beauty, is in the eye of the beholder. Many variations of creations are sheltered under the category of art. With each creation being precious and unique in its own manner. Keeping in mind the idea that art has branched categories, H.L Menckens views on artist relationship towards society are valid to a certain degree. Menckens theory states that an artist of any dignity is against his country; and in a reciprocal manner his country is against him. Not only does Mencken state what artist of dignity are, he also goes on to define them. "Artist have special qualities that break them apart from the rest of us." Artist have an "extraordinary capacity for irritation, a pathological sensitivity that separates them from the rest. Mencken obviously believes that artist have a sort of sixth sense. A sense for appreciation of affect, cause and self-perseverance. Mencken describes the thoughts of these creators as minds that are able to see outside the ordinary. In todays society Menckens theory has specks of truth in it. Menckens views seem to glorify these talented individuals, although that may not always be case. There are artist today who do care more about the humanitarian effect on people than being patriotic. For example, after September 11, the United States saw the gathering of many artist to pay tribute to the families of those who passed away. It wasnt as much the ...