Financial Reporting. Company assigned - Informa Coursework

Financial Reporting. Company assigned - Informa - Coursework Example International accounting standards are the principles and the legislations and regulations implied by the local governments are the rules that needs to be followed and thus the symmetry of reporting around the world depends upon the adoption of the accounting standards in the regulations. Financial reporting are the highest regulated activity of business but due to the regulatory differences as to the extent of adoption of accounting standards the laxities provided in the reporting standards high profile corporates collapse, although the regulations in the financial reporting but there is much room available for development as due to the modern business techniques the regulations of financial reporting should be regulated accordingly besides the fact that the reporting base provided in the accounting standards are strong enough to maintain reporting symmetry. Standard Setting The international accounting standards are made in order to harmonize the financial reporting around the glob e in order to facilitate the user so the comparisons can be done. There are several bodies involved in the standard setting and their implication. International Accounting Standard Board is the main body where the standards formed and issued and in United States the American institute of CPAs. Exposure draft is issued based upon the issue arising in the financial reporting and the comments are taken upon the arose issue so responses from the different sectors of the businesses around the world can be taken and considered in order to get the involvement from different perspectives. The exposure draft is issued for a limited period and then it is considered by the experts and amended as per the needs and suggestions made by the experts around the globe. After the finalization of the exposure draft the accounting standard is formed and issued. After the issuance of the accounting standard the standard interpretation committee issues the interpretation regarding the accounting the stand ards and how the accounting standard deals with the different aspects of financial reporting. Whereas in United States the USGAAPs are issued to coincide with the international accounting standards so as to satisfy the uniformity in the accounting treatments around the globe. The accounting standards formed are based upon same basic concept and there is much less chances of conflict between the accounting standards and same is the case with the USGAAPs. However the two major bodies of setting accounting standards cannot implement the accounting implication around the world as the accounting standards are modified around the world varying country to country as per their legal requirement. The basis of accounting treatments is same but mostly the calculation and presentation is different so as to comfort the local reporting requirements. This brings the differentiation in the financial reporting as the reporting requirements in each country are not same. Thus the regulations in the re porting standards must be made strong enough so as to follow the required procedure in financial reporting and minimize the differences interstates so as to affirm the harmonization in the accounting treatments. Where the conflict between the accounting standard and local regulation arise the prevailing treatment is done as per the

Letter of Motivation Essay Example for Free

Letter of Motivation Essay Today’s world is like an open book. We people now have information at our fingertips and that has helped us in drastically improving the way we live. This change in our world, into one huge global entity can be attributed to the communication revolution that our world underwent. From the radio to the computer, the developments in the field of electronics have intrigued me since childhood. My interests became my passion and motivated me to pursue my Bachelor degree in Electronics and Communication. My quest for hands-on experience motivated me in making a radio receiver in my third semester of Bachelors. But after finishing my B-Tech, I realized that I had mastered only the basics and that there is still a lot more to learn to truly comprehend the nuances of the subject. This led to my decision to pursue a Master degree and broaden my knowledge base. I believe that being able to pursue a Master Degree program in Hochschule Darmstadt will also be a motivation for me to further study and research in a field that has interested me for so long. My decision of applying to Hochschule Darmstadt, for Electrical Engineering and Information Technologies is based mainly on the course structure and the various research opportunities that I will encounter there. The eminent panel of experts handling the various topics and the resources of the university assures me of the studying experience that I hope to have. As part of my Bachelors project I did a MATLAB based project named â€Å"Copter Eyes† with introduction of a new Video Mosaicing technique. My project brought forth a comprehensive technique of real time color Video Mosaicing which invited the attention and funding of two major Institutions namely â€Å"Center for Engineering Research and Development (CERD)† and â€Å"Kerala State Council for Science Technology and Environment (KSCSTE)†. As part of the mini project of my Bachelors course, I have also worked on a microcontroller based device that works on various modes and functioned as ASCII transmitter and receiver, Pulse Width Modulator, IR Tester, Capacitance and Frequency Meter, Signal Generator, Voltage meter and Logic Probe . This small endeavor of mine was greatly appreciated by my lecturers and has been adopted by the Communication Laboratory of my college. My initial idea for the Bachelor project was a communication based project, but due to the lack of technical knowhow I was not able to go through with my project. I believe that with the knowledge pool in Hochschule Darmstadt I would be able to work on this project and also hopefully on other new ideas. I have an interest in teaching and I am currently helping many Electronics and Communication students with their MATLAB based Engineering projects at the â€Å"Institute of Human Resource Development†. I am a firm believer that knowledge grows with spreading and my teaching helps me enrich myself and the young minds of India. I am also an active member of an international organization called ICPF (Inter Collegiate Prayer Fellowship) whose vision is to impact the new generation with the Lord’s Word. I was also the coordinator of â€Å"Electrino Association† of my college responsible for organization of seminars, project expos and technical fest in the field of electronics and communication. I have won many prizes in technical fests and technical quiz competitions. I am also a sport enthusiast and have won many prizes in athletics, especially in long jump. I believe that my involvement in extracurricular activities helped me to become a dynamic and responsible person. It is my greatest desire as a student, to pursue Masters Studies in a course that would help me stand out in a crowd, from a university that can offer an enriching and exciting academic life, so that I can propel my career with an excellent start. I sincerely hope that considering my academic record and my interests, I would be able to associate with your prestigious university in successfully pursuing a Masters degree in Electrical Engineering and Information Technologies. I also hope to contribute to the research work being conducted in Hochschule Darmstadt and thereby gain significantly from the expertise that the university has in this prospective field.

Evaluation of a Psychodynamic Theory of Personality Development Essay

Evaluation of a Psychodynamic Theory of Personality Development The basis of Freud's psychoanalytic theory was that the mind contained three parts: The Id, Ego, and Superego. He argued that the Id controlled the primal instincts such as aggression and sexual desire ('libido'), and was found in the unconscious mind. Its purpose is to gain immediate gratification, according to the 'pleasure principle'. The Id, he said, was in competition with the ego. This is because the ego, working on the reality principle, is the more rational, and conscious mind. The superego oversees the Id and ego, and creates the sense of what is right and wrong. Freud believed that the Id was innate, that the Ego developed by the age of 2, and the superego by the age of 5. This aspect of Freud's theory is supported by research carried out by Dr. Solms. In his study, PET scans illustrated that during REM sleep (where the participant was dreaming), brain activity in the limbic system (the part of the brain that controls emotions, senses and long-term m...

Jane Eyre Persuasive Essay

Junie Jeong Mrs. Mesdjian English 2 H 21 February 2013 Jane Eyre Persuasive Essay In the novel Jane Eyre, our protagonist Jane faces many difficult situations that can be solved by different solutions. In one specific situation, Jane is faced with a complicated problem that demands her to decide either to marry Mr. Rochester and live comfortably while feeling personally restricted or to leave Rochester and start a sudden life on her own. Jane eventually decides to leave Mr.Rochester and runs away from Thornsfield, going through many trials and tribulations and eventually marries Rochester in the end. Although many people may feel that Jane’s runaway was inconvenient and unnecessary because the end result was similar, I believe that Jane’s journey away from Thornsfield was important and significant to her. Many people believe that Jane would have saved time and energy if she had married Rochester instead of running away on their wedding day.This can hold to be very reaso nable because Jane’s runaway resulted in several bad omens such as the Thornsfield mansion burning, the struggles of her friends and relatives to try and find her, and the unhappiness of her acquaintances, such as Adele. In the book, Bronte even writes about Adele’s unhappiness while at school; â€Å"Her frantic joy at beholding me again moved me much. She looked pale and thin: she said she was not happy. (Bronte 173)† One can possibly argue that these events could have been avoided if Jane had not run away and married Mr. Rochester on the spot.It is true that Jane could have saved much time, energy, and heartbreak if she decided to go along with the marriage on her wedding day. But sometimes, wasting time, energy, and going through heartbreak is necessary in order for a certain outcome. When Jane left Thornsfield, she was in a fragile emotional state—confused, betrayed, and still not confident in herself and her status, both as a woman and economically. Her childhood had left her scarred, thinking she was a person who would and could not receive love from others, so she could not love others in return. You never felt jealousy, did you, Miss Eyre? Of course not: I need not ask you; because you never felt love. (Bronte 137)† Jane’s journey away from Thornsfield helped to slowly change that and build her confidence—the fact that she had people who loved her and had friends who enjoyed her company soon hit her with realization and helped her understand that she was a person who deserved love too. If Jane had married before she realized this, she would have felt uncomfortable and restricted living with Mr.Rochester, always thinking that she â€Å"owed† him for loving her, and that she was not deserving of his love. If this mindset were constantly to be in Jane’s mind, it would result in an unhappy atmosphere for Jane and eventually an unhappy Jane. Whereas, in the ending, Jane lives happily with Rochest er knowing that they are equals. From the moment Jane was born, she believed that there were no other relatives besides her—and that she was alone ever since Mrs. Reed had raised her.Jane had always wished for a family, someone else to be there other than her. When Jane runs away from Thornsfield, she quickly resorts to begging, and the Rivers take Jane in and care for her. Later on in the story, she finds out that the Rivers are Jane’s relatives—something Jane has wanted ever since she was a child. When Jane is brought with news that she has other family, she decides to split her new fortune into equal parts with all her new relatives, something she also treasured, which proved how thankful she was for her new family. †¦. cannot at all imagine the craving I have for fraternal and sisterly love. I never had a home, I never had brothers or sisters; I must and will have them now†¦ (Bronte 413)†. When it comes to making right decisions, I believe Ja ne made the correct one when she left Thornsfield. There may have been many difficult times she had to suffer through, but the end results all paid off when she lived the happy ending she had always wished for.Other people may disagree and mention that the end result was the same, and that Jane put herself and others through too much because of her decision, that may be true, but in return everyone found happiness and got something even better in return. If she had never left, she may not have been able to find her cousins, a real gift she had been yearning for ever since she was young. I believe the decision Jane made in the story helped her reach the best personal level she could reach, and she gained happiness she would not have been able to gain through her pains.

Explore Dickens presentation of education in Hard Times Essay

Explore Dickens’ presentation of education in Hard Times and comment on how this reflects a Dickensian vision of Utilitarianism Dickens’ presents The Victorian education system in ‘Hard Times’ in a fundamentally negative way, Dickens’ expresses the idea that having an imaginative aspect to our education is essential. He does this through satirising the education system and mocking the characters. Throughout the novel, it is a purpose of Dickens being satirical towards the education system. Dickens opens the novel with a satirical description of Thomas Gradgrind and his utilitarian educational methods as he teaches the room full of students â€Å"Facts alone are wanted in life† (9) Dickens satirises Gradgrind’s commitment to an education comprised only of facts as Gradgrind exaggerates that facts are the only essential thing in life. â€Å"Fancy† (14) symbolises imagination and wonder compared to facts. Dickens emphasise â€Å"Fact† more than he does with â€Å"Fancy† he does this by repeating â€Å"fact† itself, sounds more forceful. Gradgrind’s view on education is his children are to never imagine or wonder. Gradgrind rejects the concept of â€Å"fancy† or imagination; ‘fancy’ has nothing to contribute to understanding; only things that can be measured are important. Gradgrind’s disapproving rant on fancy â€Å"You don’t walk upon flowers in fact† (14) to the students underlines that fancy is bad and it should be â€Å"facts! † (14) In his satirical description of Gradgrind, Dickens’ aim is of what he experienced in the industrial England during his time when education varied vastly, according to location, gender, and class, meaning that Dickens view on Utilitarianism is shown in a satirical way, and his beliefs stood out throughout the novel, this indicates how the education system was controlled. Dickens uses characters’ names to continue his satire of the utilitarian education system prevalent in Victorian Britain. Mr Gradgrind breaks into the word â€Å"Grind† as a means to crush, signifying his method of grinding down the students’ individuality and any imagination they may have entered the school with. Mr M’Choakumchild, breaks into â€Å"me, choke, child† Dickens’ exaggerates with the name as we don’t think the new teacher is literally choking the children in his care, that this Fact-obsessed creature will only choke imagination and feelings out of them. â€Å"If he had only learnt a little less, how infinitely better be he might have taught much more! † (15) This highlights that the utilitarianism system would function much better, if it were not so strung on facts. If Mr. M’Choakumchild had learnt less and been practically involved with his students more and would have taught far better. This is criticizing the way the system works. Dickens is suggesting that in the utilitarianism system, suggesting that ramming facts into students might not be the most effective way of teaching them. Not everything can be reduced to facts alone. Mr Gradgrind and Mr Bounderby are the main representations of utilitarianism and followers of the system. In Louisa’s proposed marriage to Bounderby, Dickens shows us a disastrous consequence of Gradgrind’s system that denied everything but facts. â€Å"You have been accustomed to consider every other question, simply as one of tangible Fact† (97) This illustrates that Gradgrind, who is incapable of expressing his emotions effectively toward Louisa, edges her into a marriage with Bounderby by stating various facts and statistics to her. Louisa is hesitant to communicate her feelings towards him â€Å"she returned, without any visible emotion† (96) David Lodge’s ‘How Successful Was Hard Times? ’ (1981) argues that Gradgrind’s ideology in his system is questionable, Lodge explains that it is a â€Å"primary index of what is wrong with his system† Mr Bounderby is also a character with utilitarian beliefs, doubtlessly one of the major characters that has a firm belief in the system, â€Å"you may force him to swallow boiling fat, but you shall never suppress force him to suppress the facts of his life† (23) He signifies the very essence of his ruthless principles that only has room for facts and statistics. ‘Hard Times’ outlines that a utilitarian approach to life is unsuccessful and costs those who follow their imaginations become robotic and inadequate to the system. Imagination and heart is found in the circus where Mr Bounderby and Mr Gradgrind despise â€Å"No young people have circus masters†¦ or attend circus lectures about circuses† (23) Gradgrind implies that circuses are not like a practical schoolroom. Dickens represents Sissy Jupe as an influential character of the novel who presents the value of a warm heart and embodies feelings and emotions. She is seen as a complete failure of Gradgrind’s system. However Dickens and the reader judge her as a success. The young innocent girl mocked by the teacher and presented as the â€Å"dumb† girl in the start of the novel, gradually turns out to be the most key character in the whole novel. Since the foundational significance of fact and the removal of fancy that Gradgrind’s education obliges, Sissy Jupe will never succeed. Nevertheless, in spite of the education, Sissy becomes a young woman who is able to maintain her own principles and beliefs. The contrasting descriptions of Sissy and Bitzer are shown in their appearance. For example Sissy is described as radiant and warm â€Å"dark eyed and dark haired† (11) referring to her as someone who is the face of vitality. However Bitzer is portrayed as â€Å"what little colour he ever possessed† (11) and â€Å"His cold eyes would hardly have been eyes† (11)) Demonstrating that he is cold and emotionless with no heart and all calculation. Dickens uses Bitzer to demonstrate that other students are influenced by him, showing that he is a follower of Gradgrind’s system, whereas Sissy is the foreigner to the system. The Utilitarian education system relates to the industrial town ‘Coketown’ which consists of factories and â€Å"large streets †¦ like one another †¦ people equally like one another† (27) The town is linked to a â€Å"painted face of a savage† (27) that is described as barbaric and uncultured, the children are being deprived from the â€Å"ill-smelling dye† (27) Dickens suggests the society that the children/workers are living in is unsanitary â€Å"Jail† (28) indicating that they have no escape from their problems. The utilitarian system stamps out all imagination in the pupils and prepares them perfectly for the life of drudgery. Dickens describes as their lot as ‘hands’ in Coketown’s factories. Education presented in ‘Hard Times’ is shown as satirical in Dickensian vision of Utilitarianism. This is because Dickens is able to create a fool out of the system cunningly. Furthermore it is certain that what Dickens has presented is humorous and convincing with making the utilitarian ideology seem absurd through the novel. I find David Lodge’s argument towards Dickens opinion as liberal and potent.

Women in the Media essays

Women in the Media essays There is literally and epidemic which has spread around the world over the past thirty years or so. This is a health problem, both physical and mental, that isnt caused by an elusive bacteria or a yet unnamed virus. This health problem is caused by greed. The corporate greed of big business which preys upon the physical and mental images of the consumer. The advertising and marketing companies of the world use stereotypical images and unrealistic ideals in order to sell their products. The result of this media bacteria is that the consumer, either consciously or subconsciously, risks severe physical and mental heath problems by trying to conform to the images portrayed. This paper will discuss the way in which women are presented in the media and the devastating effects this has had on the female population. This paper will show the current health risks related to the media image of the young women in America. The health risk is both physical and mental. In an article entitled The Portrayal of Men and Women in TV Ads Danielle Limpinnian states: From the images inflicted upon us in the patriarchal mass medial that surrounds us, it is assumed that we have been encouraged to mold ourselves into a set ideal. For women, that means having beauty, elegance, passivity and good domestic ability... Ms. Limpinnian goes on to discuss how the female image is portrayed in various TV commercials. Using her own research through small group discussions based on certain types of TV ads she demonstrates that the women are usually placed in a submissive role when doing any job that might require brains or creativity. Women are usually the experts only when it comes to womens products or a message that tends to portray the women as the expert in household management. From the home page of Rebecca Zarchifoff there is an article that brings two new terms to the discussion of ...

Definition and Examples of Catenative Verbs

Definition and Examples of Catenative Verbs In English grammar, a catenative verb is a  verb  that can link with other verbs to form a chain or series. Examples of catenative verbs include  ask,  keep, promise, help,  want, and  seem, among  many others. A catenative verb (also called a chain verb) takes as its  complement  a nonfinite construction (often an infinitive). Huddleston and Pullum point out that the term catenative is applied to the non-finite complement, and also to the verb that licenses it . . . and the construction containing the verb its complement (The Cambridge Grammar of the English Language, 2002). Examples and Observations She had a great many engagements, but  she usually managed to dine at home with her father, and that was about as much society as he cared for.(Willa Cather, Double Birthday. The Forum, 1929)Where is the politician who has not promised to fight to the death for lower taxes- and who has not proceeded to vote for the very spending projects that make tax cuts impossible?(Barry Goldwater, quoted by Wayne A. Root in The Conscience of a Libertarian, 2009)Only North Americans seem to believe that they always should, may, and actually can choose somebody with whom to share their blessings. Ultimately this attitude leads to bombing people into the acceptance of gifts.(Ivan Illich, Celebration of Awareness, 1969)She  had intended to take the Elevated, and naturally she looked in her purse to make certain she had the fare, and was pleased to find forty cents in the coin envelope.(Katherine Anne Porter, Theft. The Gyroscope, 1930)Out of the corners of her eyes she  saw him sit and pull   on his wet shoes.(Richard Wright, Bright and Morning Star. New Masses, 1939)ChainingA catenative verb is a verb that controls a non-finite complement. Catenative means chaining and reflects the way that the verb can link recursively with other catenatives to form a chain, as in:We decided to try to rent a house near the sea. Here there is a chain of three verbs: decide, try and rent, with to try to rent a house near the sea functioning as the catenative complement of decide, and to rent a house near the sea functioning as the catenative complement of try.(Angela Downing, English Grammar: A University Course. Routledge, 2006)Complements of Catenative VerbsThe term catenative is derived from the Latin word for chain, for the construction is repeatable in a way that enables us to form chains of verbs in which all except the last have a non-finite complement:​She seems to want to stop trying to avoid meeting him.Each of the italicized verbs here has a non-finite clause as complement.(Rodney Huddleston and Geoffrey K. Pullum, A Students Introduction to English Grammar. Cambridge University Press, 2006)Also SeeAuxiliary Verb  and  Helping VerbCausative VerbHendiadysRecursionTen Types of Verbs