Corporate Reporting Essay Example | Topics and Well Written Essays - 1500 words

Corporate Reporting - Essay Example "Usually mergers occur in a consensual setting where executives from the target Company help those from the purchaser in a due diligence process to ensure that the deal is beneficial to both parties." (Wikipedia) Goodwill is defined as the present value of future earnings in excess of the normal return on net identifiable assets. According to the acquisition events it's defined as the excess of the cost of acquisition over a group's interest in the fair value of the identifiable assets and liabilities of a subsidiary, associate or jointly controlled entity at the date of acquisition. Goodwill is treated as an asset in the balance sheet of a company. The reduction in the goodwill needs to be calculated at annual basis and the decrease should be written off in the profit and loss account. Due to the replacement of IAS22 by the IFRS3 the treatment of goodwill changed to the defacement-only practice in January 2005. The US GAAP has the same treatment of Goodwill and defines it as the surplus acquisition price paid in addition to the fair value of the net identifiable assets. The change in treatment was first undertaken after the imposition of the SFAS142 which transformed the goodwill accounting from changed accounting for goodwill from a paying-off method to defacement-only method in July 1, 2001. As the standard was affecting international groups many of them preferred using US GAAP standards which could minimize the adverse effects of goodwill amortization and was beneficial for the groups The acquiring company should make sure that the value in excess to the fair value of the net assets should not be reduced and hence this difference should be treated as an asset that's not really identifiable. The standard addresses all the issues regarding the disclosure of the information regarding the acquisition and the management can play an important role in making the most of this information. It suggests that an effective business report must have More forward looking information Have more coverage of non-financial value creating information. Should align internal and external information. The model includes different components of business reporting, which are: 1) financial and non financial data regarding the acquisition 2) Management's analysis of financial and non-financial data. 3) Future forecasting information regarding the goodwill. 4) Shareholders and management related information. 5) Background information. 6) Proper disclosure of information 7) Proper information regarding each business segment. The model provides the shareholders and investors with the case of proper information regarding the securities in order to save them from being misallocated. IFRS3 puts more emphasis on stakeholders' relationship rather than on financial measures. Heavy reliance on financial measures has damaged most of the company's reputation. The financial performance does not represent the overall performance of the business. The position of the company in the market and the performance cannot be judge by only addressing the financial measures. The standard recommends that the role of the intangible assets is growing in determining the future performance of a company. The standard provides the solution in shape of focusing more on qualitative measures rather than

The Acute Pain on the Chest during Angina Essay

The Acute Pain on the Chest during Angina - Essay Example This essay is, therefore, going to elaborate on the nursing problems in Mrs. Brown’s case as well as the nursing interventions for each problem illustrated (Anderson 2007). The patient’s first problem is the acute pain in the chest which she rates it at a scale of 9/10. This problem relates to the patient since the symptoms that the patient narrates are the characteristics of Angina. The patient points out that she is sweaty and that she feels an extreme pain in the chest which feels like someone was squeezing out on her chest. The patient’s history of hypertension implies that she has a problem with the circulation of blood in her body due to the narrowing of the airways. The two main priority interventions for this problem are the administering of nitroglycerin to the patient to relieve the acute pain and encouraging deep breathing and coughing exercises (Johnson 2008). Before embarking on any intervention, a nurse should be able to establish the history of the patient in order to match the patient’s condition with the symptoms that she depicts. This will help the nurse in making the right diagnosis for the patient. The baseline i nformation that was obtained by the nurse in the case of Mrs. Brown will include the weight, blood pressure, pulse rate and respiration rate. This information helped the nurse to come to a conclusion that Mrs. Brown really suffered from Angina and Hypertension (Ang, et al., 2009). Cameron (2011) points out that when the patient is administered with a dose of nitroglycerin, the action of this medicine will help to dilate the coronary arteries and instantly increase the venous pooling consequently reducing the rate at which oxygen is used in the body as well as the myocardial preload. The pain that is experienced by Mrs. Rose is due to the lack of enough oxygen supply to the heart making her have a feeling of squeezing in the heart.   This drug will help in the redistribution of blood to the area of the heart muscle (Blackwood 2009). The administering of the drug should be started in the ED sublingually or by using a spray after every five minutes for three doses.

Elementary Education Essay Example for Free

Elementary Education Essay It may seem difficult for some to see just how teaching can become an ultimate job for myself, let alone anyone for that matter. It is easy to see why certain people have this kind of opinion of this profession. For one, depending on the career path and position, the salary is not very enticing in proportion to the work that is required. It is a thankless job at times and requires a lot of patience. Yet there are certain intangibles that make teaching the ultimate profession for me. The simple fact that as a teacher I will have the opportunity to get in touch with and shape the mind of today’s youth to allow them to see the wonderful opportunities for them in this world is worth more than any remuneration that the job can provide. The satisfaction from being able to help young children fulfill their dreams and realize their full potential is something that cannot be measured by dollars and cents. This is where my educational philosophy comes from. I have always believed that there is no other better way to learn than by teaching. Many people say that you lean best by studying yet I disagree and say that one always learns best when teaching. Education is a two way street. The student learns from the teacher and the teacher learns about the student and more about life. Often times, the problem is that there is a communication barrier that exists between students and teachers. This makes it more difficult to impart anything upon the student because they are not as receptive. Another aspect that makes it more challenging arises from the fact that the learning curve that the teacher adopts may not necessarily be the one best suited for the student. This is often the case when there is no communication between the student and the teacher as caused by this carrier. For this reason, I believe that a lot of the teaching and learning must be accompanied with a certain level of respect in order to allow free intercourse of ideas that develop the learning. This approach, I believe, makes the teaching environment more productive as it cultivates respect for the teacher and the student. There is no greater joy in life than knowing as a teacher that you have done something to change the life of another. The development of the child is paramount in education. This development, however, is not only with regard to certain matters or fields of study but is more holistic in the sense that it challenges the child to not be content with what was learned but instead yearn for more. In child development, the teacher must always strive to make the child want to learn more. It is this type of preparation that aids in the development of the child. The role of teachers then becomes important in the context of child development because teachers need to understand what they are supposed to do. Many people have the mistaken impression that as teachers their role is to simply provide the student with information. The problem with this is that it imparts a static education. In order to become more effective as a teacher, one must realize that the role of the teacher is not to teach everything to the child but to equip the child to be able to learn more on his own. Teachers are guides. Teachers are not encyclopedias that just dispense any information at hand. Teachers should know that their role is to inspire in the child the desire to pursue higher learning. Teaching is a noble profession. In the hands of the teachers are entrusted the future of today’s youth. This important position in society is one that must not be taken lightly and must be revered. Yet in order for this to happen, a teacher must realize the importance of his or her job and the responsibilities that accompany such a privileged and indispensable role in society. To lead the children on that first step to a higher education is one of the greatest accomplishments that a teacher can hope to do.

Essay --

Ethics in School Psychology School psychologists are presented with making ethical decisions on a daily basis due to the delicate balance between the needs of schools, parents, and children. What may be in the best interest of the child may conflict with the desires of the parents or may require services the school would rather ignore. Ethical dilemmas become increasingly complicated when state or federal laws conflict with ethical principles that could result in legal consequences. Ethical issues are a critical component for both the training and professional guidelines for the American Psychological Association (APA) and the National Association of School Psychology (Nagle, 1987). The current paper will provide an overview of the four overarching NASP ethical principles alongside examples of common ethical dilemmas faced by school psychologists. Respecting the Dignity and Rights of All Persons The first principle outlined by NASP (2010) states that: School psychologists engage only in professional practices that maintain the dignity of all individuals. In their words and actions, school psychologists demonstrate respect for the autonomy of persons and their right to self-determination, respect for privacy, and a commitment to just and fair treatment of all persons. (p. 302). Additional principles subsumed under this overarching principle include: (a) autonomy and self-determination; (b) privacy and confidentiality; (c) fairness and justice. Autonomy and self-determination respects each individual’s right to make decisions that affect him or herself including consent and assent processes. There are ethical exceptions to parental consent, such as consultation services to a teacher regarding interventions with a child tha... ...e of school psychologists’ responsibilities demands an effective strategy to approach ethical dilemmas. Conclusion Ethical considerations are an integral component to every school psychologists’ job. NASP (2010) outlines four overarching ethical principles including: (a) respecting the dignity and rights of all persons; (b) professional competence and responsibility; (c) honesty and integrity in professional relationships; (d) responsibility to schools, families, communities, the profession, and society. These principles elucidate the complex nature of possible ethical dilemmas that can arise across the diverse range of school psychologists’ roles. A thorough knowledge of ethics and law make up the foundation for providing effective services to students, families, and schools. Without an understanding of ethics, school psychologists could do more harm than good.

Eiichiro Oda

EIICHIRO ODA was born January 1, 1975 in the city of Kumamoto (in the prefecture of Kumamoto). He decided to pursue a career as a a manga artist at the age of 4 (because they didn't have to work in companies as adults). Unlike many youth who give up this dream, he kept nurturing it as he grew up; and at age 17, he received a Silver Honors (â€Å"jun-nyuusen†), the second highest honor available (that's why I translitersated â€Å"jun†, which usually means â€Å"sub†, as â€Å"silver†) from the 44th semi-annual Tezuka Awards (a â€Å"story† manga artist scouting contest co-hosted by the editorial staffs of Weekly Jump and Monthly Jump, this is the contest that many other familiar Weekly Jump faces, such as Yoshihiro Togashi, Hiroyuki Takei, Daisuke Higuchi, Takeshi Obata, Masanori Morita, Ryu Fujisaki, and even Masakazu Katsura got their big breaks) with his short story, WANTED!. His pen-name back then was â€Å"Getsu ka sui moku kin do†, i. e. â€Å"Moon Fire Water Wood Gold Earth†, or more commonly, â€Å"Mon Tue Wed Thu Fri Sat†. ) His first work as a pro was Kami Kara Mirai no Present (A Gift of the Future from God), published in the October 1993 issue of Jump Original (Monthly Jump's bimonthly spinoff). His talent was further noticed by the Weekly Jump staff when he got Gold Honors (â€Å"nyuusen†, i. e. he top honors much like a gold medal, which explains the transliteration once again) in the Hop-Step Awards (WJ's monthly talent scout contest, now called the Tenkaichi Manga Awards) in 1993 with his work Ikki Yakou (One Devil's Night Trip). In 1994, he decided to leave college after the end of his freshman year to head out to Tokyo, and there, he studied as an assistant for three Jump authors: Shinobu Kaitani (Midoriyama Police Gang), Masaya Tokuhiro (Jungle no Ouja Tar-chan and Mizu no Tomodachi Kapparman), and Nobuhiro Watsuki (Rurouni Kenshin). During his apprenticehood, Mr. Oda published two short stories: Monsters in the 1994 Autumn Special (the seasonal spinoff magazine created by the Weekly Jump staff, now called Akamaru Jump) and the first of the two versions of Romance Dawn in the 1996 Summer Special. A few months later, he broke into the pages of Weekly Jump with the second incarnation of Romance Dawn, published in issue #41 of 1996. And as with any other short story that does well in Jump, the series ONE PIECE (yeah, the one that you're reading this website for) started in #34 of 1997†¦ and the rest is history. =)

The Colorado River And The State Of Colorado - 915 Words

Furthermore, the Colorado River, located in the state of Colorado in the United States of America has been decreasing due to a lack of rainfall, which mainly feeds this river. Millions of people from other states rely on the Colorado River, including those in Arizona, California, New Mexico, Nevada, Utah, and Wyoming. China, also has seen thousands of its rivers disappear, according to a recently published Bulletin of First National Census for Water in China. Many scientists believe that a severe reduction in annual rainfall is due largely to the absence of adequate reforestation projects. Drier air causes water to evaporate more rapidly. Even standing water disappears in some regions. The Island of La Gonà ¢ve, one of Haiti’s largest,†¦show more content†¦Although the following statistics do not show any negative effects on the forests in the United States of America, without aggressive efforts to plant trees each year, the population will eventually experience the side effects of less tree production. According to the U.S. Forest Products Industry Statistics: †¢ Of America s 2.263 billion acres, forests cover 747 million acres (33 percent of the land base). †¢ More than 244 million acres of federal land are set aside by various government agencies. †¢ The U.S. contains 5 percent of the Earth s forest cover. †¢ Despite a 143 percent increase in population, the U.S. has about the same area of forestland today as it did in 1920. †¢ The volume of wood in U.S. forests is about 25 percent greater today than it was 40 years ago. †¢ Each year, 1.5 billion new trees are planted in the U.S. That s more than five seedlings for each American and 2,000 for every bear. †¢ U.S. forest planting currently averages about 2.4 million acres per year. †¢ Annual forest growth has consistently exceeded harvest rates in the U.S. since the 1940s. †¢ Forests of the Southern U.S. (from eastern Texas to northern Florida) have the highest biodiversity of any forests in North America. †¢ Over the past decade, the U.S. forest products industry has spent more than $100 million on wildlife and environmental research. †¢ The U.S. forest products industry employs

anthro 2a final - 1892 Words

Body Eugenia Kaw (Opening Eyes)- plastic surgery as a form of internalized colonialism. Cultural stereotypes on what is beautiful and what is not. Subconscious. Racist stereotypes they’re taking action on. Plastic surgery as form on internalized colonialism- look at Eugenia Kaw. Susan Bordo (The Slender Body) -look at consumption vs. accumulation and capitalist contradiction. Consumption vs. Accumulation -from Bordo’s article. â€Å"Tight† Bodies as Cultural Symbols of Morality/Self-Control- â€Å"I Enjoy Being a Girl† (music videos and women’s capitalist role as primary consumers and sexualized objects)- Emily Martin (The Egg and the Sperm)- Western Cultural Biases in Science- western science has frequently portrayed women’s sexual†¦show more content†¦father. Pater -social/official father. Legal marital partner -husband/partner. *Kinship Charts: Eskimo: (lineal) nuclear family, same as U.S. aunts and uncles are called aunts and uncles. Cousins are cousins. Hawaiian: aunts and uncles are mother and father. All cousins are considered siblings. Iroquois: Cross-cousins = father’s sister’s mother’s brother’s kids are cousins. Parallel cousins = mother’s sister’s kids are siblings. !Kung- have very strict rules regarding incest. Like mixing. Related through names. Bilateral- (biological kin) both mom and dad kin are related equally to children. Names—ppl have same name as a kin relation, will also be treated as family. Names come from ancestors. Incest Rules- can’t marry people w/in fictive and biological kin. Wi-Fictive Kin- (names- you are related to everyone and anyone that has same name of your bilateral kin) making people who aren’t part of Klan, part of Klan. Not biologically related. An older person may â€Å"wi† a younger person and this results in their becoming family. Wi† is like an adoption. Forbidden to marry that person! !Kung Marriage- usually find marriage partners from a far away band. By marrying far away, both family groups increase knowledge of resources. Exogamous—marry outside of the group. Some Endogamous—marry inside the social group. First marriage is arranged by