How do we distinguish through quantitative and qua Essays

How would we recognize through quantitative and subjective? Russia versus Mexico Sex is a socio-social c onstruct of female and male character that shapes how people live and decipher their general surroundings . Sex is created through society wh ich takes it to a regulating request. Looking at the sexual orientation jobs of drinking acted in Russi a demonstrating a quantitative and subjective attempt. U sing an exact methodology they tried different things with 4,268 men and 5,094 ladies. Also, inside the top to bottom view I t brought about an enormous hole in the drinking designs between every sex. Ladies drinking in littler amounts and significantly less frequently than men. 1% of ladies were viewed as issue consumers versus 19% of the men populace. The subjective purposes behind this investigation show these distinctions are predominately clarified by sexual orientation jobs. Sex jobs show the high monetary impact of regulating accepted practices. In Mexico 424 consumers and 204 non-consumers in the example of 630 men, and 273 consumers and 369 non-consumers in the female example of 644. The level of individuals that detailed neve r having had any beverage in their life was just 8.6% for men and 18.9% for ladies. They are fundamentally expressing that the regularizing of sexual orientation jobs didn't occur. The sex jobs all the more so demonstrated something contrary to my speculation calculating the guys job would prompt a higher rate. Sex being an arrangement of grouping the attributes and conduct recorded handle a cliché feeling for society.

Technology in Note Taking and Assessment

Question: Talk about the Technology in Note Taking and Assessment. Answer: Presentation: Different investigations on different methods of talk note taking are directed to assess various methods of talk note taking. Various literary works of different creators examined about new thoughts of talk taking in study hall. This paper will basically assess the procedures of observing. Talk not helps in successful investigations that are the initial step of learning. The understudies can utilize note pads, winding books, PC or android application to take the talk notes. Be that as it may, utilization of PC or android application in homeroom is disputable. Some normal android applications are Microsoft OneNote, Google Keep, Apple Note and Evernote. This paper will survey articles and diaries of various writers on the talk note taking. Badger, White, Sutherland and Haggis (2001) expressed in their article that taking talk note is a fundamental part of scholarly investigation. This article looked into both talk structure and local or non local English speaker note taking examination. Be that as it may, it is important to know the recognition and comprehension of the understudies to observe in homeroom in the University. Ruby and Ruby Jr (2013) in their paper picked 18 understudies to research the conceptualisations of understudies. 6 understudies from undergrad level of first year, 6 access understudies and 6 universal first year understudies are chosen for talk with method of talk note taking. In any case, Chen (2013) contended that the understudies must know the reason for address note taking and the material of the substance of the talk. Also, the understudies need to know the eventual outcomes of talk note taking and help the past experience to remember not taking. As understudies originate from different schola stic foundations, they have distinctive information to concentrate in the Universities. The article centers around the diverse kind of talk note giving and various styles of comprehension of the understudies to take the notes. As indicated by Kiewra (2016), the way of life of the talk ought to be additionally taken note. The non-verbal communication of the speaker additionally assumes a solid job in comprehension of the understudies and sort of the talks in the study hall. Then again, Kuznekoff and Titsworth (2013) expressed contention in the article Note great: an examination of how understudies see taking notes in addresses that the focal point of the exploration strand is the note taking in the talk space to repeat the key purposes of scholastic talks. Nonetheless, there is a distinction between note taking of local and non local English speakers. A significant number of the exploration are done based on oversimplified process and those perspectives on the spot of talk note takin g. Peverly et al., (2007) said that talk note taking is critical to test the exhibition of the understudies that is known as intellectual procedure of talk note taking. The primary motivation behind the examination is to explore the three strategies for speculation. This assists with distinguishing the nature of the observed. The three strategies are interpretation familiarity, capacity to locate the key thoughts and memory of verbal working. Peverly et al., (2007) expressed that another reason for the examination is to reproduce finding of past research concentrates towards the notes and memory of verbal working. This is connected with the exhibition of the understudies. Bui and Myerson (2014) contended that interpretation familiarity can anticipate the note quality that is noteworthy to test the exhibition. Aptitudes have contemporary perspectives on the intellectual handling of learning. In any case, various understudies have diverse working memory limit that lead to variety in compe lling procedure execution in the working memory. This is additionally not quite the same as expertise results. Extraordinary limit of working memory empowers incredible productivity to screen the request data (Badger, White, Sutherland Haggis, 2001). For instance, if the essential aptitude or word acknowledgment is programmed, the distinction of individual are connected profoundly with the language capacity. A large portion of the teachers give significant data during the talk in classes. In the previous decades, the understudies noted down the data in note pads, which is rehearsed in present days too. Be that as it may, some exploration papers recommend changing, the style of taking notes to build up the learning framework. These new styles can have negative effect on the learning of the understudies. They can be diverted and their exhibition may diminish. Before applying new innovations in training framework, the advancements ought to be looked into appropriately to build up the i nformation on the understudies. Wei, Wang and Fass (2014) appeared in their article that the use of android application in taking talk note can support understudies. The focal point of the examination study is to think about the transcribed note taking and PC intervened note taking. Be that as it may, the use of android applications effectsly affects the learning procedure of understudies. Notwithstanding, it is simpler and efficient approach to gather the notes. Another advantageous job of electronic gadgets is that the understudies can record the talk note of the instructor in the event that they can't note down the talks. Kuznekoff and Titsworth (2013) proposed some electronic gadget name and android applications like moderate workstations, cell phones, tablets, Google Keep, Apple Notes, EverNote and Microsoft OneNote. The remote gadgets can be dealt with without any problem. These gadgets are exceptionally helpful basically for the individuals who are multi taskers understudies. In any case, the negative purpos e of utilizing these gadgets is that those gadgets can divert the understudies too as can spare the time (Kuznekoff Titsworth, 2013). The article study indicated that the understudies who use PCs in class to observe and don't utilize web perusing or long range informal communication locales, accomplished solid learning result than those understudies who abuse the PC during address note. Earnest understudies are less pulled in towards the internet visiting in the talk room and get advantages of utilizing electronic gadgets. As indicated by Mueller Oppenheimer (2014), understudies who use workstations earnestly are gainer than the understudies who use scratch pad and pen to note down the talk notes. The exploration recommends that exchanged errands and interference lessen the productivity and viability of the learning procedure and note taking moreover. Changing to composing on talk boxes from note taking shows psychomotor deferral of the understudy who utilizes the electronic gadgets in performing multiple tasks. Mueller and Oppenheimer (2014) looked into the benefits of utilizing PC as opposed to pen or scratch pad. Notwithstanding, the utilization of electronic gadgets like PC in homeroom is questionable. This article centers around the performing multiple tasks limit of understudies on PC. Understudies need not to give a lot of exertion to take notes of the instructors in study hall. Chen (2013) contended that utilizing of PC to take address notes may weaken the learning propensities for the understudies. Numerous teachers don't permit the utilization of workstations in study hall as it can divert the understudies learning result and the conversation in the study hall. Mueller and Oppenheimer (2014) chose a few understudies to direct the exploration and talked with then to know their points of view. A considerable lot of the understudies likewise concur with their teachers that the performing multiple tasks limit of PC occupies them without a doubt and breaks their focus in study hall. The n again, numerous understudies have the conviction that PCs are useful in their learning system. The focal point of the relationship examines are the limit of PCs in diverting the understudies to perform multiple tasks during the talk in homeroom. In any case, the examination indicated that Internet perusing during the talk debilitates the presentation o the understudies, in this manner the learning result additionally diminishes. As per Peverly et al. (2007), the discoveries of the examination are exceptionally valuable and significant. The abuse of PC and interruption relies upon the understudies moreover. The utilization of PC may influence the nature of talk note taking yet it is help moreover. De Brito (2015) recommended that there are two different ways to maintain a strategic distance from the abuse of PCs in study halls during addresses. The first is encoding and the other one is outside capacity. The encoding procedure assists with improving the learning result of the under studies. The outer stockpiling strategy assists with surveying the materials of notes all the more proficiently and viably. End Based on above conversation, it very well may be reasoned that talk note is significant thing in learning process. To accomplish the information on address note taking, it is important to direct research. The understudies can utilize new advancements to take notes in homeroom however they should help the negative effect on remember those gadgets. The new advances include different gadgets like cell phone, PC and tablets. The innovations can divert the learning of understudies. In any case, teachers don't like to utilize the advances as the innovation diverts them moreover. Particularly utilization of these advances influences the wellbeing and learning of the understudies. The impact of new advancements might be different like it can influence the strength of understudies and the information moreover. Understudies can take the notes of their note pad however in this procedure they can miss some significant focuses. In this way the examination papers recommend advantages of utilizing the electronic gadgets so the understudies can record the significant data of the instructors. Nonetheless, a few understudies differ to utilize these gadgets as the gadgets occupies by different performing multiple tasks applications. References Badger, R., White, G., Sutherland, P., Haggis, T. (2001). Note great: an examination of how understudies see taking notes in lectures.System,29(3), 405-417. Barrett, M. E., Swan, A. B., Mamikonian, A., Ghajoyan, I., Kramarova, O., Youmans, R. J. (2014). Innovation in note taking and appraisal: The impacts of coinciding on understudy performance.International Journal of Instruction,7(1). Bowen, J. A. (2012).Teaching stripped: How moving innovation out of your school study hall will improve understudy

2011 Transfer Update - UGA Undergraduate Admissions

2011 Transfer Update - UGA Undergraduate Admissions 2011 Transfer Update We are finally at the finish line for Summer Transfers! While we have about 15 or so left, generally extremely challenging files with a great deal of coursework from colleges we have not worked with before, we are now starting on Fall transfer applicants. I know that this is a little later than expected, but a few things came up that pushed back our timeline. Please know that there are about 75 or so summer transfers that were incomplete, and some of these applicants will be receiving emails concerning the fact that we have old transcripts that do not have the most up-to-date work on them, and these students should get in a new transcript ASAP. As for Fall transfers, we will begin with applicants that sent in their applications and materials first, and then work from there. I cannot give you a time estimate right now, as we still have not hit the Fall transfer deadline, so I have no idea how many overall applications there will be this year. As well, the people on the phones cannot guess about a decision timeline, so please do not call us if that is your only question. We receive a large number of emails, calls, posts, etc. saying that applicant X needs to sign a lease in Athens, so they need to know now if they are admitted. I have good and bad news on this issue; first, there are a large number of available places to live in Athens (a buyers/renters market), so do not panic about this issue. The bad news is that stating this situation in an email, phone call, post, etc. will not change our timeline for reviewing your file, so my best answer is to just be patient. I hope this helps, and Go Dawgs!

Music in the Caribbean - 3392 Words

Music in the Caribbean The genre of Caribbean Music encompasses a diverse variety of musical styles and traditions from islands that are located in the Caribbean Sea and it represents something that is simple, exotic yet rich and wonderful. The styles range anywhere from traditional folk genres such as the Puerto Rican aguinaldo and Jamaican mento to more contemporary music such as salsa and reggae. They are each syntheses of African, European, Indian and Indigenious influences, largely created by African slave descendants, along with contribution from other communities. Some of the styles that gained wide popularity outside of the Caribbean includes reggae, zouk, salsa, bouyon, calypso, soca, reggaeton and punta. The diverse history†¦show more content†¦In 1985, Under Mi Sleng Teng marked the complete break from reggae tradition, as it became the first record to be recorded without a bass line. There are several versions of the origin of the calypso which emerged as an identifiable genre towards the end of the nineteenth century. Calypso represents a mixture of several folk songs in the African tradition. In its original functions to praise or deride, to comment and to relate it is similar to a type of song that is universal. The early kaiso was sung in French patois, in the minor mode. It was accompanied by the traditional African drum ensemble and chorus. Themes varied widely. However, satirical political and social commentary, and the male-female relationship were, and continue to be, extremely popular. Traditionally, calypso singers have exhibited highly personalized styles in dress, theme and presentation. Since the turn of the century, the calypso has been sung in English. Great emphasis was placed on the ability to compose intricate lyrics with long, obscure words, and to improvise. The art of improvisation is still demonstrated in the ex tempo which is usually a com petitive performance by two singers. Modern calypso (or kaiso) was invented in Trinidad, but its influence has spread out to infect all of the Caribbean. Each island has well respected, major Calypsonians and nationalShow MoreRelatedCaribbean Music1076 Words   |  5 PagesCARIBBEAN MUSIC Introduction: Caribbean music originated from the Caribbean Islands, also known as the West Indies, and is a mixture of West African and European predominantly Spanish influences. The music has its origin when West African slaves were brought to Caribbean Island. They composed music with the help of percussion instruments like drums, bells and shakers. The music had unique musical style elements with special tempo-setting rhythms created by claves or bells, multi-layered andRead MoreMusic in the Caribbean1264 Words   |  6 PagesMusic is â€Å"The art of arranging sounds in time so as to produce a continuous, unified, and evocative composition, as through melody, harmony, rhythm, and timbre† ( Farlex, Inc 2013). Caribbean music has its own unique history, is very diverse with each island having its own unique genre of music. With so many different types of music out there and different performing artists these artists are looking for ways to make money by becoming popular. Music in the Caribbean was first developed by the NeoRead More Degradation of Women in Caribbean Music Essay1748 Words   |  7 Pagesattention, playing on their sense of eroticism. The sections titled â€Å"Music, Sex, Sexism† and â€Å"Woman Rising† within Peter Manuel’s text: Caribbean Currents, dive into the many issues surrounding gender within music as well as female portrayal specifically in calypso. Observations can be made simply by reading through the textual comparisons. Many aspects of this subject area allude to the fact that the issue of gender portrayal in music can be construed differently depending on who the critical listenerRead MoreThe True Beauty Of Music1430 Words   |  6 Pagesâ€Å"The true beauty of music is that it connects people. It carries a message, and we the musicians are the messengers†. Music has been the source of comfort for many people around the world who are battling hardships; it helps connect people who share s imilar experiences and aspire to share the same message together. In the Caribbean region, they all shared some fundamental experiences; in particular, the history of slavery. Enslaved people suffered extreme punishments, diseases, poverty, and rapeRead MoreBrazil And Caribbean Culture Essay1694 Words   |  7 PagesWithin Brazil and the Caribbean lies a racial mixture of cultures. Since the 1930s the people have, overall, enthusiastically adopted the notion that racial and cultural mixture defines this regions national identity (Samba 1). This region consists of a very historic background which has shaped the beliefs and customs of celebration, music and dance. Sugar cane was brought to the new worldRead More reggae music Essay1128 Words   |  5 Pages Reggae is the most internationally famous style of Caribbean music. Reggae, which is one of the world’s most influential music, was originated in Jamaica around the mid 1960’s. At first reggae was first performed by and for poor Jamaican’s, but quickly became popular throughout the Caribbean and around the world. Most reggae songs deal with social concerns and religious beliefs of the Afro-Caribbean awareness of the Rastafarian religion. The term reggae is also applied today to reggae’s precursorRead MoreEssay on History of Rumba, Merengue and Salsa1379 Words   |  6 PagesJamaican Rex Nettleford was correct when he said, â€Å"’dance was a primary instrument of survival’.† As such a vital part of cultural traditions, dance plays and integral role in the history culture. Three of the most influential styles of dance in the Caribbean are th e Rumba, The Merengue, and the Salsa. The word Rumba is defined by the Merriam Webster Dictionary as â€Å"a ballroom dance of Haitian and Dominican origin in 2/4 time in which one foot is dragged on every step.† Here, however, Rumba is a collectionRead More An Overview of Reggae Music Essay1268 Words   |  6 Pagesgenre of music that originated in Jamaica during the late 1960s. It is known for the heavy and strong emphasis on the bass within the background beat. Reggae was perceived as a kind of music used to express feelings about the social, political, and economic hardships in Jamaica during the late 1960s and early 1970s. It was performed by musicians from black ghettos who used unhurried beats to make a style of music of their own. Reggae became an important part of the lifestyle of many Caribbean islanders;Read MoreCaribbean Culture Is Affected By Migration1334 Words   |  6 Pages Caribbean culture is affected greatly by migration. The foundation of Caribbean culture was based on the forced migration of African people, indentured east-Indian workers, the migration and colonization’s of European powers like the Spanish, British, and French. The history of each island is individually different but they all share the foundation of a syncretism for development each nation’s culture. Over time how individuals would migrate from country to country has changed a lot, especiallyRead MoreThe World Cup Of The Middle Of A Crowd Singing1628 Words   |  7 Pagescah we name World Cup!† Every Friday night at ten o’clock, I find myself in the middle of a crowd singing these lyrics at the top of my lungs. Comfortable vibes, nice music, and people from all over Broward and Miami-Dade County, gather at Runway Doral to represent their beautiful Caribbean nationalities. As I dance to the soca music and sing along to Popcaan’s â€Å"World Cupâ⠂¬ , I always find myself appreciating my culture more than ever before. With my hands in the air, and my mind far from reality, I

The Forbidden Facts Regarding Operant Conditioning Essay Samples Uncovered by an Expert

The Forbidden Facts Regarding Operant Conditioning Essay Samples Uncovered by an Expert Conditioning has been quite helpful to psychologists and social workers who wish to effect behavior. Operant conditioning doesn't necessarily always supply the outcome you desire whether the kid will not go along with it. It is a totally different approach compared to Classical Conditioning. On the flip side, classical conditioning entails involuntary and automated behavior. Aspirants who want to make an application for the training programs can fill the on-line application form. The animal trainers usually create an exceptional secondary reinforcer referred to as a bridge that's a stimulus that's been linked with a main reinforcer by classical conditioning. In more specific provisions, it's a type of classical conditioning therapy that's made by Joseph Wolpe who's a South African psychiatrist. Since psychological problems are believed to be associated with chemical imbalances in the brain, drug therapy is an important treatment here. The cognitive perspective has resulted in an important qualification concerning the ability of rewards. Attachment was learnt, Dollard and Millar the two important psychologists then used what's called a secondary hypothesis to spell out the procedure for learning an attachment through both conditioning theories that are operant and classical. At our essay support, essays are always delivered in a brief moment. In a ddition, we control various forms of academic essay. But there was one other significant part the experiment. A superb illustration is when a parent agrees with their child that should they don't find excellent grades they will pay the parent a particular sum of money. They would be put in a box called the Skinner box. In this instance the dog will come to take into consideration sound of the bell whenever it's rung. The kid is probably going to perform better by working hard to find great grades. In the case of positive reinforcement, if he or she does not get good grades he or she will not lose anything. In this case, he or she may lose the privilege of watching his favorite television show. Things You Won't Like About Operant Conditioning Essay Samples and Things You Will Operant conditioning is a kind of learning where somebody's actions are reinforced or punished. There are various ways to treat and cure phobias. A secondary positive reinforcer is something that the man or animal must learn how to like. Therefore, things like motivation, disease and injury may not be thought to be a type of learning. Therefore, such individuals will always be ready to do good things. Sally suggested a change in the way in which the behaviour was rewarded. Operant behaviours are learned and are activated in order to obtain reward or to prevent punishment. This type of a behavior can likewise be utilized to alter the behavior of children. What Is So Fascinating About Operant Conditioning Essay Samples? For responses to be reinforced, information should be shown in little amounts. The very first is named Desensitization. Operant principles are applied in an assortment of settings. On the flip side, negative reinforcement has different forms of rewards and may also be effective. The 2 kinds of conditioning apply appropriately to marketing inside this maximization endeavor. In marketing, operant conditioning is intended to attain customer satisfaction. There are several different schedules of reinforcement you'll be able to follow. This approach resulted in the ABC model of behaviour administration. Operant conditioning theory may be used to change behavior. Utilizing operant conditioning techniques is a traditional process of modifying the behavior of kids and animals and this form of conditioning behavior modification can typically be observed in everyday life on a normal basis. According to Lee (2005), another weakness is related to the assumption that positive reinforcement will cause higher frequency of occurrence of the specific behavior, and that negative reinforcement will cause the decrease in frequency of occurrence of the specific behavior. Most individuals believe positive reinforcement is more effective because somebody is more inclined to repeat a behavior if there's a reward involved. For each behavior, there's a consequence. There are three primary categories reinforcement factors.

Is Science Curse Free Essays

Today, the mankind is living under the shadow of sudden death. It appears that we have come to the end of our journey. Now we stand on the brink of complete and final destruction. We will write a custom essay sample on Is Science Curse or any similar topic only for you Order Now The earth has become a dangerous place. It may explode to pieces at any moment. Man has been living on this earth for thousands of years. It has been giving him everything he needed. Then, why it has become so dangerous. The only thing responsible for this is science and its inventions. Science has brought more fear and danger than hope and comfort.In the beginning, it appeared to be the greatest friend and helper of man. It promised to overcome disease and death. The atom bomb wiped out Hiroshima and Nagasaki. It has broken up the established institutins. What has to accomplished? It has not ended poverty. He loved his neighbours and respected his elders. It promised to make this earth a paradise, and man an immortal god. Science has developed such terrible weapons of war that in the next world war not a single man will escape death. It has made this earth a hell and man an insance devel. Of curse, there were wars and famines sometimes.Science has, no doubt, made it possible to produce things in great quantities. The last two World Wars killed millions of people and destroyed many cities. The disadvantages: 1. Can be easily manipulated by irresponsible persons. 2. We’ll be too dependant on it. When technology fails, we r helpless (in one way or another). 3. Sometimes, it affects our health and lifestyles(we’ll be complacent and lazy. The chemicals r hazardous). 4. It destroys our simple and healthy life(I miss the traditional style of living). 5. Invasion of our privacy. 6. Science can pollute waters.Scientists die in labs because of accidents. * Too many species to keep track of. * Animals disturbed from habitats. * Plant species taken from environment. * Rare species threatened. due to nuclear development there is a danger of occurence of secon world war 2. due to nuclear radiation there are many diseases throught the world 3. it leads to globular warming On the minus side there is weaponry which is the inseparable issue of the new technologies. Hence the main problem is the proper use of this knowledge. Nevertheless, weapon engineering propels and provides a huge advance.Also, the industry despite highly developed machinery pollutes the globe. On the other hand while many people live in horrible conditions and famine governments spend a lot of money on developing weapon industry. Is it the right way? Maybe the modern technology should either stop or prevent social disproportions. Lastly, do new technologies make us happier? It is not an easy question and each person should consider it. If at one hand, science and technology has brought a lot of wonders for us then on the other hand, there are disadvantages of science and technology as well.Firstly, it has increased the anxiety in our lives. Secondly, when technology goes in the wrong hands then it can negatively impact the society such as the increasing rate of cyber crime, hacking, stealing of personal information and pornography websites. Thirdly, technology has also increased the alternatives and opportunities for the terrorists. Moreover, technology has suppressed our physical efforts and we are getting more luxurious and comfort living. The economies which lag behind in incorporating new technologies are considered poor economies and their progress in the world is hindered. How to cite Is Science Curse, Papers

Using Facebook As A Tool For Writers

USING FACEBOOK AS A TOOL FOR WRITERS It’s no secret that Facebook is a social networking tool that most of us use to keep up with personal contacts. And we’ve seen over and over again how businesses are using Facebook as a social media tool to successfully network with clients and customers. Which got me thinking – how can writers harness the power of Facebook? So I went searching for the best Facebook pages I could find that were specifically targeted for writers – industry news, contests, writing tips, whatever I could find really. So now, instead of reading about how my best friend’s sister is upset that Spain just lost a soccer match or looking at pictures of my neighbor’s new puppy, my Facebook newsfeed looks more like this: Get the basics on selling your fiction work via podcast in this week’s webinar! When John Updike died in 2009 there seemed little left to learn about him, but the prolific author was a private man. Take a look at what may be the last great paper trail. Got a question for a literary agent? Send it to us at [emailprotected] or post it below and well have an agent take a look. The answer to your question could be printed in an upcoming issue. Find out whether youre breaking rules when you use ellipses to separate sentences in e-mail messages. You can read the article or listen to the podcast at this link. Positive vs. Negative Marketing . . . and Gamefly’s â€Å"Bad Game† TV Spot All of these posts came from my top 5 picks for the best Facebook writing resources. They are, in no particular order: 1. Poets Writers magazine: http://www.facebook.com/poetsandwriters 2. The Association of Writers Writing Programs: http://www.facebook.com/AWPWriter 3. Grammar Girl: http://www.facebook.com/GrammarGirl 4. The New York Times: http://www.facebook.com/nytimes 5. And of course, our very own writing guru, Wintress Odom: http://www.facebook.com/thewritersforhire Check them out for yourself and watch your Facebook newsfeed turn into a wellspring of information and inspiration. And if you’ve got a favorite Facebook writing resource, let me know!

buy custom Crimes against Persons essay

buy custom Crimes against Persons essay Wright (2009) defines homicide as the killing of a person by another, whether unintentionally or premeditatedly. This can also include reckless, justifiable, or negligent homicide. Each of these types differs one from another, but they share common elements that describe them in the legal system. The basic elements of homicide include intent, causation, and act (Reid, 2009). Intent refers to a purpose or a reason for committing a homicide. It exists when an individual deliberates and thinks over the criminal offense before committing it. Therefore, there must be a deliberation of the reason for committing homicide. Causation refers to the element of homicide that denotes the events that result in the victim's death (Reid, 2009). It is necessary to prove that the accused persons actions were directly responsible for the homicide. The Criminal Justice System must determine causation before charging the defendant with homicide. Act refers to the physical action of killing another person (Reid, 2009). It is necessary to prove what the defendant physically did to cause the homicide. Ken willfully transmitted HIV to Barbie, which is a criminal act. He should undergo conviction of a homicide offence because Barbie died of HIV-related infections. Ken will still undergo conviction of lethally infecting his partners even when Barbie does not die. Lori committed voluntary euthanasia by killing her ailing father, Vincent. Reid (2009) defines voluntary euthanasia as the practice of intentionally killing an individual in order to relieve suffering and pain. Vincent asked her daughter to end his life because of constant pain he was experiencing due to terminal cancer. Lori did not have another option but to shoot her father and end his life. In most countries any form of euthanasia, including voluntary euthanasia, is illegal. Therefore, most people consider euthanasia to be a criminal offense (Reid, 2009). Intent, causation, and act can explain euthanasia as a criminal offense. The intent of committing euthanasia was to meet Vincents need of relieving the suffering and pain that he was experiencing. The causation in this scenario of Lori killing her father includes Vincents requests to relieve suffering and pain. Shooting is the physical action that resulted in Vincents death his daughter executed upon request to end his life. The re is a likelihood of Lori to undergo the conviction of first-degree murder as the most serious crime she committed. First-degree murder refers to deliberated and premeditated killing of a person. Because the incident took place in the hospital, the police assumed that the murder could not be second degree or third degree murder. It is possible to convict Lori of euthanasia as less serious criminal offense. She can convince the police that her father requested to die in order to do away with suffering and pain. Larry apparently committed kidnap and rape by forcibly having sex with his girlfriend and locking her for 24 hours. Kidnapping refers to the act of holding a person unlawfully and un-consensually for a certain purpose, such as committing sexual intercourse. Rape refers to the act of forcing a person to have sexual intercourse with him or her, especially by a use of violence or threat against him or her. Elements of raping include intent, causation, and act. The intent of Larry to have sex with his girlfriend was to satisfy his sexual desire. Causation in this scenario is Lorrys threads not to let his girlfriend go. The physical action includes committing forced sexual intercourse. Therefore, the girlfriend allowed Larry to have sex with her unwillingly. Elements of raping include act and intent. Act in the scenario of kidnapping is locking his girlfriend in his neighbors vacant room for 24 hours when she tried to leave. The intent was to keep the girlfriend from leaving. Buy custom Crimes against Persons essay

20 Synonyms for Type

20 Synonyms for Type 20 Synonyms for â€Å"Type† 20 Synonyms for â€Å"Type† By Mark Nichol Which type of word is suitable for referring to a type of person, place, or thing? Type will do, but plenty of alternatives, some with distinct and vivid connotations, are available. Here is a list of synonyms for type with connotations and sample sentences. 1. Bent: From the sense of â€Å"inclination,† this word has developed a figurative meaning closer to â€Å"bias† or â€Å"talent† but is also suitable as a substitute for type: â€Å"People of that bent will be bored here.† 2. Breed: Besides the functional use of this term to refer to types of animals within a single species, it may also be used figuratively to refer to someone with a previously described or implicit set of qualities: â€Å"Sadly, a person of that breed is hard to find these days.† 3. Character: This word applies in references to a person’s qualities or traits: â€Å"A man of that character will go far in this world.† 4. Class: Class is a general word for a grouping based on a predetermined set of characteristics, either rigorously or loosely applied: â€Å"As expected, the expert-class competition drew the largest audience†; â€Å"These are first-class accommodations.† However, it may also apply in discussions of socioeconomic level or quality of character: â€Å"Someone of that class probably wouldn’t appreciate it anyway.† 5. Description: This word usually applies to references to physical appearance: â€Å"Someone of that description was seen loitering downtown yesterday.† 6. Feather: Among many connotations for feather is the figurative expression â€Å"Birds of a feather flock together,† and it is in a related sense that the word is occasionally used as a synonym for type: â€Å"I need an accountant, or someone of that feather, to help me with my finances.† 7. Genre: Genre is confined to references to types of creative endeavors: â€Å"That genre of music is well past its heyday.† 8. Grade: This term is used in evaluative contexts: â€Å"We sell only the best grade of diamonds and fine jewelry.† 9. Ilk: Ilk originally had a specific genealogical sense, but this connotation relaxed to the point that the phrase â€Å"of that ilk† is synonymous with â€Å"of that type†: â€Å"Others of that ilk populated the vicinity.† 10. Kidney: This rare synonym for type suggests a reference to someone’s temperament: â€Å"If he’s of that kidney, he’ll be able to take the stress.† 11. Kind: Kind is the most likely synonym for type: â€Å"I never said anything of the kind†; â€Å"That kind of attitude will get you nowhere.† 12. Like: Among various uses of like as a noun, it means â€Å"people of that type†: â€Å"She and her like are up to no good.† 13. Lot: This word is often used in a derogatory reference to a group: â€Å"You don’t want to hang around with that lot.† 14. Manner: This word is employed in the sense of â€Å"style† or â€Å"approach†: â€Å"Her manner of speaking is grating.† 15. Nature: Nature, as a synonym for type, refers to a person or animal exhibiting certain characteristics: â€Å"A person of that nature isn’t to be trusted.† 16. Persuasion: In addition to its primary sense regarding inducement, persuasion is employed to refer to a personality trait or a lifestyle choice: â€Å"Someone of the politically correct persuasion would say something like that.† 17. Rank: This word for a type that denotes attainment of a grade or level of achievement also has a figurative sense: â€Å"He’s a gentleman of the first rank.† 18. Set: Set applies formally to any grouping on the basis of selected criteria, but it also connotes association with a certain type of people: â€Å"He likes to hang out with the smart set.† 19. Strain: This synonym for type suggests a fine distinction or an idiosyncrasy: â€Å"Our conversations were of a surreal strain.† 20. Stripe: This idiomatic synonym for type may derive from the use of stripes and other insignia to distinguish adherents of one member of the nobility from another. The sense persists in occasional modern usage: â€Å"Anyone of his political stripe would agree.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:70 Idioms with Heart11 Writing Exercises to Inspire You and Strengthen Your Writing20 Ways to Laugh

Innovations in computer technologies (this needs to be narrowed down Essay

Innovations in computer technologies (this needs to be narrowed down pls review the comments from teacher - Essay Example Considering the present scenario it has become an essential component in nursing education. Just recent years ego new technology has been emerged in the nursing education and which is named it as clinical simulation. â€Å"Clinical Simulations is the use of model-driven patient simulators, such as the METI HPS, ECS and iStan, in a realistic clinical environment for the purpose of immersing the healthcare profession students/trainee in environments that closely mimic real patient environments† (What is clinical simulation? 2008, para.1). The use of this simulation assists nursing students in many ways. This helped in making clinical decision, data analyzing and in solving the problems. The evolution of this technology has bought many changes in the field of nursing education. These changes are due to a rapid expansion in technology. â€Å"These changes have been associated with incumbent ethical and moral dilemmas which are borne out in the daily practice of nurses† (Simpson & Courtney, n.d., p.3). These clinical simulation has bought significant change in the learning abilities of nursing students as it models real life nursing situations. It also ensures competency and self-taught learning strategies for the nursing students. By utilizing these simulations, many problems can be solved and learning can be increased in very cost effective manner. It is sure that clinical simulation can provide low cost learning atmosphere. Traditional system requires lots of costs input in order to facilitate needs for the students in learning. Traditional system requires lots of faculties for teaching purposes. With the evolution of this system it requires only very less number of faculties in order to teach the course. Presently hospitals are not allowing students to perform nursing intervention, as they believe that students will put patients in jeopardized state. Also to use

Technological Achievements that Led to FISMA and COPPA Essay

Technological Achievements that Led to FISMA and COPPA - Essay Example This can be seen clearly from the enactment of various legislations that are aimed at protecting security and privacy such as the Federal Information Systems Management Act (2002) and the Children’s Online Privacy protection act (1998). FISMA and technological advancement leading to its creation FISMA in general aims at mandating basic security standards for government information technology systems. It requires that government agencies detect and report security vulnerabilities in computer systems. It also requires of them to improve the information security framework that is the plan of how they will improve the networks and finally the act includes a set of directives that govern agencies’ security responsibilities and how to adhere to the law (NIST, 2002). There are a few advances in information technology that resulted in the formation of this act. The first advancement is the move from mainframe computers to networked computing. The mainframes were originally larg e machines used for processing data by the federal government. Most of these were stand alone and therefore the risk of accessing information was greatly reduced. The move to networked computing where agencies could share information over a network increased the risk of exposing information to unauthorized persons. Secondly it also increased the chances of the computers being hacked into and data being used for malicious purposes. These advancements therefore led to ethical issues such as privacy and security concerns that had to be addressed necessitating the creation of this act (Dark, 2010). The second advancement was the move from the networked machines between government agencies to the internet. Networked computing enabled agencies to share information whereas the internet enabled agencies and individuals to access basic services online without having to go to the government offices. With this move privacy and security concerns increased as government departments became prone to cybercrimes such as the hacking of websites and this meant someone could hack into a government website, modify information or even collect information from citizens and use it for malicious purposes. Such necessitated regulations to be enacted to ensure that government information as well as individual privacy is protected (Dark, 2010). COPPA and technological advancements leading to its creation The second act, the COPPA act in general aims to give parents the control over what information is gathered from their children who are below the age of 13 online. The dynamic nature of the internet necessitated the creation of this act which applies to operators of commercial websites and online services that collect make use of or disclose personal information from children under the age of 13.it is also directed at operators of general audience websites and online services that know they are collecting, making use of or disclosing information that is of personal nature from children under the age of 13. It requires operators to issue comprehensive privacy policies, provide parents with notices for consent, provide parents access to information collected from children, give parents authority to prevent further use of internet and ensure confidentiality security and the integrity of information they have

Advantages and Disadvantages of Building Restoration

Advantages and Disadvantages of Building Restoration Using examples explore the advantages and disadvantages of allowing redevelopment and reconstruction of historic buildings. For the purposes of this discussion it is primarily important to determine what is meant by historic and to rationalize the terms redevelopment and reconstruction. The terms will be used in the context of preserving and conserving buildings. This includes maintaining their predominant features and characteristics, whilst enhancing new features in keeping with the style and building constraints relating to traditional use of materials and resources. According to English Heritage buildings exist across the UK that span over a thousand years. They also work with the Department of Culture, Media and Sport and local authorities to allocate buildings such as these according to their criteria for listing or categorizing for the purposes of their historic importance. These are identified using the following criteria: Those having architectural interest: buildings which are nationally important for the interest of their architectural design, decoration and craftsmanship; also important examples of particular building types and techniques. Those deemed of historic interest: this includes buildings which illustrate important aspects of the nations social, economic, cultural or military history. A variety of places that have a close historical association with nationally important buildings or events. Places which have group value, especially where buildings are part of an important architectural or historic group or are a fine example of planning (such as squares, terraces and model villages) [1] English Heritage define historic in relation to a number of factors. All buildings constructed before 1700 are automatically listed. Similarly this is the case with most properties up to 1840. A number of post 1945 buildings are also included in these terms. A comprehensive breakdown of listed buildings statistics across the UK is illustrated below: 38% are domestic dwellings 15% date from before 1600 nearly 20% date from the 17th century 31% from the 18th century 32% from the 19th century 3% from 1900-1944 0.2% from 1945 or later[2] Introducing conventional features can have negative consequences on properties such as those defined above. Not only for cosmetic or domestic purposes but also in relation to implementing safety measures into a property. and accessibility by way of lifts and hand rails etc for the benefit of people with disabilities. There is also a trend for interpreting properties of historical interest into entertainment or ‘edutainment’ orientated experiences which can be argued devalues the historic importance and often encourages historical inaccuracy from the learning perspective. The final consideration to be made in relation to this essay question is the notion of whether old buildings should remain preserved exactly as they are without any enhancement, improvements, additions or restorations. That they should reflect the period they were constructed in and be immortalized as a historical or scientific study. This paper will seek to exemplify many of these issues relating to the redevelopment and reconstruction of historic buildings which covers a broad argument for discussion. The English Tourist Board published a paper in 1991 entitled ‘Maintaining the Balance’ which proposed new schemes designed to ensure that historic town environments worked in sync with their communities whilst providing the visitor with a traditional experience. Visitor Management Plans were adopted and Town Centre Managers were recruited as means of taking these initiatives forward. The conservation and preservation of built heritage often involves maintaining tight restrictions and limited planning opportunities which is not conducive to new housing projects or business opportunities which could generate enterprise and economic benefits. Instead many of the UK’s classified historic towns remain stagnant and non progressive.[3] Similarly there are currently plans to renovate and restore the city centre of Amsterdam in keeping with its cultural heritage. The city centre is divided by two groups of residents. One enjoys the aesthetic benefits of living in this area , while the second are simply living centrally for the purposes of work and being close to amenities. This second group is unconcerned with the historical importance of the city and is not prepared to invest in maintaining or developing it as such. Often when areas such as this are under preservation orders high costs are incurred for maintenance and renovation in the style accustomed to the period. This in turn raises the rents of properties which become too high for existing residents to afford, eventually forcing them out of their homes, as is feared in Amsterdam.[4] When considering the practical aspects of individual houses, when a building is disassembled or exposed for the purposes of renovation or reconstruction, a great many vital elements which are original to its heritage can be lost. This might include clay or lime mortars used in between joist, foundations and chimney linings. Wooden frames held together by pegs can fracture if disengaged and it is crucial that that high levels of carpentry skills and traditional craftsmanship techniques are applied when rebuilding and renovating buildings.[5] There are an abundance of sites, Museums and stately homes which are testaments to ‘living history’ and function for the benefit of the public across the world today. Colonial Williamsburg and the Historic Charleston Foundation in the United States, Slave Forts in Africa and Weald and Downland Open Air Museum in the UK to name a few. They all encourage the preservation of old buildings. With this redevelopment comes the opportunity of numerous availability of grants and Heritage Lottery funding to help with this process. They enable people to remain aware of what is important historically and that reflects the lives and communities from which we all originate. People managing these processes need the necessary expertise with which to achieve these renovations and reconstructions. Acquiring documentation of age is essential as is being true to the period in which it was built architecturally. Architectural historians in the United States for example have divided buildings into around half a dozen significant periods of half a century each. These phases are then sub-divided into over-lapping periods. Even then not all of these categories are universally recognized.[6] This suggests reason enough for ensuring that each building selected for re-development is accurately assessed and renovated accordingly and appropriately. It is important also to remember that this is not a new phenomenon. In 1877 the painter and writer William Morris wrote a manifesto against the proposed restoration of Tewkesbury Abbey. During this and subsequent periods architects considered restoration to be about changing a building for the purposes of altering it to reflect its key historical importance. For example during the late nineteenth century many Anglo-Saxon churches in the UK were ‘restored’ into Gothic interpretations. This was a reflection of people’s attitudes then surrounding medieval masons, who were deemed uninitiated into religion. Consequentl y the Gothic form and design purported to purist representations and was in essence closer to God.[7] It is important then to remember that when renovating buildings they do not become exploited for the benefit of contemporary tastes and trends. It can be argued that many of these ‘living history’ experiences have become just that and are able to be devalued very easily. Accuracy based on the facts available to the architects is what should remain of paramount importance when reconstructing any historic building. One of the most exceptional examples of reconstruction to be seen today is with the city of Warsaw in Poland. During the Second World War over 85% of the city centre was destroyed. A huge campaign and total restoration took place over a number of years. The results of which stand today including replica churches, palaces and a market places all sensitively and historically representative of a history which spans some eight hundred years in its reconstruction. [8] On the other hand reconstruction is never going to be entirely accurate in some instances and it is these examples that encourage debate. Take for example the tourist reconstruction site at Mount Vernon in Washington where the coach house, slave quarters/ greenhouse and ‘stercorary’ have all been restored following fire damage that occurred in the mid nineteenth century. Some of which was based on documents and reminiscence accounts from past generations. Parts of the stercorary were rebuilt in 2001 incorporating the original cobbled stones and brickwork uncovered by archaeologists with research sourcing a drawing from 1807 which provided structural accuracy to be maintained. However when builders came to reconstruct the blacksmiths shop the old plantation ledgers illustrated detailed records pertaining to its location and activities. Whilst other archives provided details relating to the working blacksmiths themselves. Nonetheless contradictions began to appear relating to the shop’s exact location and its appearance during the year 1799. This contention has raged for over fifty years and has raised all the issues regarding physical reconstruction and the amount of evidence that is required in order to support the justification for re-building the property without sufficient authenticity.[9] Another similar example of this where reconstruction has been curtailed is with the handling of Franklin Court in Philadelphia, the residencies of the former President Benjamin Franklin. During the 1970’s an extensive programme of research both archaeological and archival was carried out on the assumption that the house and grounds would be renovated and fully furnished into an interpretative museum. But the research revealed little evidence of any pictures or drawings of what the house had actually looked like. Consequently no reconstruction took place other than the outbuildings and grounds which had retained more documented evidence. Proving that accuracy is reassuringly not always taken for granted in this type of work. Future functional requirements of a building are also aspects of development to consider within a historic building, as the law now governs that public buildings need to comply with the DDA (Disability Discrimination Act) by ensuring they have accessible routes both internal and external as well as ramps, lifts and toilets where necessary. This legislative requirement has had an impact on the way in which many historic buildings have had to alter their environment, which is of course an enormous and necessary benefit for people with a disability; although it remains one more area of concern where public renovations and redevelopments are taking place. The most heated debate in terms of redevelopment of historic buildings is of course a matter of architectural and archaeological appreciation. Some sites are considered simply not available to be rebuilt. Sites such as Pompeii for example or the Pyramids of Egypt. They are revered as preserved examples of the past, museums in their own right. They consist of ruins which are fragile and vulnerable. If these ruins become too fragile or it becomes impossible to maintain them then it is understandable that some sort of structure may have to be built around them. This may of course eventually decrease the visual enjoyment of a historical building which is why so many sites of importance are now being re-built. Such historical monuments are now able to be reconstructed far more easily by way of digitization. Several digital projects of this type exist for educational purposes and are becoming more widespread. In addition many historic houses like the Queens House in Greenwich, London provi de significant 3D models that demonstrate the different architectural development of the construction and alterations over time. [10]Technology has become so precise and truthful in its interpretations that this may prevail as the preferred method of reconstruction and development in the future. Many historic buildings get demolished just because they are old, so the modern appreciation for rebuilding and conserving these properties are essential to maintaining the cultural heritage of nations throughout the world. However it is important that the historic environment from which they have descended is fully understood. The right skills, techniques and materials from an archaeological perspective are fundamental to ensuring this process is achieved accurately and sensitively. Bibliography Deben, L, Salet, W (2004) Cultural heritage and the future of the historic inner city of Amsterdam: Het Spinhuis Smith, M.K, Robinson, and S.M (2006) Cultural Tourism in a Changing World: Politics, Participation and (re)presentation: Channel View Publications Paravalos, P (2006) Moving a House with Preservation in Mind: Rowman Altamira Nash, G (2003) Renovating Old Houses: Bringing New Life to Vintage Homes: Taunton Press Sickles-Taves, L (1999) The Use of and Need for Preservation Standards in Architectural Conservation: ASTM International Jameson, J.H (2004) The Reconstructed Past: Reconstructions in the Public Interpretation of Archaeology and History: Rowman Altamira Fitch, J.M (1990) Historic Preservation: Curatorial Management of the Built World: University of Virginia Press, 1990 Sourced from: http://www.worldheritagesite.org/sites/warsaw.html, Date accessed, 20/11/08 Sourced from: http://www.nmm.ac.uk/visit/scenic-attractions/architecture-and-views/greenwich-architecture-and-views, Date accessed, 20/11/08 [1] Sourced from: http://www.english-heritage.org.uk/server/show/nav.1373, Date accessed, 19/11/08 [2] Sourced from: http://www.english-heritage.org.uk/server/show/nav.1373, Date accessed, 19/11/08 [3] Smith,M.K, Robinson,S.M (2006:292) Cultural Tourism in a Changing World: Politics, Participation and (re)presentation: Channel View Publications [4] Deben,L,Salet,W (2004:247-248) Cultural heritage and the future of the historic inner city of Amsterdam: Het Spinhuis [5] Paravalos,P (2006: 62-63) Moving a House with Preservation in Mind: Rowman Altamira [6] Nash,G (2003:21) Renovating Old Houses: Bringing New Life to Vintage Homes: Taunton Press [7] Sickles-Taves,L (1999: 14) The Use of and Need for Preservation Standards in Architectural Conservation: ASTM International [8] Sourced from: http://www.worldheritagesite.org/sites/warsaw.html, Date accessed, 20/11/08 [9] Jameson,J.H (2004: 80) The Reconstructed Past: Reconstructions in the Public Interpretation of Archaeology and History: Rowman Altamira [10] Sourced from: http://www.nmm.ac.uk/visit/scenic-attractions/architecture-and-views/greenwich-architecture-and-views, Date accessed, 20/11/08

Accounting Analysis of the 2011 Annual Report for Bank of Queensland Limited Essay

1. Executive Summary The aim of this report is to provide an accounting analysis of the 2011 annual report for Bank of Queensland Limited (BOQ), and a critique of the reporting of their performance. The report discusses the choice of accounting policies and the flexibility of these policies. The main objective of this report is to evaluate and recognise the possibility of using creative accounting within the company, recognise and questionable accounting numbers within items listed previously. A number of items have been selected from Income Statement, Balance Sheet and Cash Flow Statement. 2. Overview Bank of Queensland Limited (BOQ), has history of 137 years with network of over 280 branches operating in Queensland. It offers core banking (commercial/retail), equipment finance, wealth management and insuranceservices. BOQ is listed on the ASX and uses its unique concept of the Owner-Managed Branch (OMB),a partnership between the Bank of Queensland (franchisor) and experienced bank managers (franchisees) to provide banking services. See more:  Capital budgeting essay 3. Description of key accounting policies and standards 3.1 Loans and advances at amortised cost (Asset) As shown on BOQ’s Balance sheet in FY11, loans and advances at amortised cost are big-ticket itemsin its assets accounting for approximately 98 per cent. According to the significant accounting policies explored by BOQ annual report 2011, loans and advances are originated by the bank and are recognised upon cash being advanced to the borrower. Based on AASB13, loans and advances are initially recognised at fair value plus incremental direct transaction cost using the effective interest method. 3.2 Deposits and borrowing (Liability) Deposits, as the one of the most important cash inflows of the bank, follow ruleAASB13 as well. They are initially recognised at fair value plus transaction costs and thenby using the effective interest method, they are measured at amortised cost. It is classified in two concentrations: retail deposits and wholesale deposits. 3.3 Employee benefits (Expense) This item follows AASB119Employee Benefits which has been amended in its accounting rules affecting the measurement of its obligations and the timing of recognition of termination benefits. Employee benefits can be classified to four categories: wages, salaries and annual leave; long service leave; superannuation plan and share based payments. 4. Flexibility of Management in Selecting the Key Accounting Policies It is undeniable that having flexiblemanagement can exert positive effects on the presentation of company’s annual financial report. Specifically, from the Bank of Queensland ´s perspective, if mangers have considerable adaptability in selecting the key accounting policies, the financial performance of Bank of Queensland Ltd can be improved; therefore more investors and customers would give priority to cooperating with them in the future. 4.1 Loan and Advances at Amortized Cost 4.1.1 Flexibility Analysis The measurement of loans and advances at amortized cost is extremelyfavourable to commercial banks. From BOQ’s consolidated financial annual report, the loan and advances at amortized cost accounted for around 83.3% of total assets in 2011, it had increased from 31,736,5 million to 33,276,1 million during 2010 to 2011. This change in $1539, 6 million was caused by impairment charges made by managers of the bank. The increase of loans and advances at amortized cost could enhance the customers trust in the bank. Sincefinancial funds, credit business and debts are the core business transaction of the banking industry, this itemappears to increase receivable accounts. Also, as banks could charge a reasonable rate of interest on such future loans/advances, they are able utilizethis income to pay current liabilities, wage and salaries of employees, and also the tax liability of business. Consequently, the BOQ’s managers have selected a flexible accounting policy in this item. 4.1.2 Accounting policies analysis Being dominant in the assets, loans and advances at amortized cost carries the burden of generating cash. The way that Bank of Queensland recognizes loans and advances at amortized cost can be separated to two phases. Initially, loans are recognized at fair value plus incremental direct transaction costs. Secondly, BOQ uses effective interest method to measure the amortized cost at each reporting date. The advantage of this accounting policy is that including direct transaction cost in the loan price can offset the actual transaction cost occurred and maximize the profit for the bank. Additionally, the effective interest method is considered as one of the prior methods for amortizing a bond discount. Theoretically, investors require a discount on bonds because the market interest rate at the time of issue is higher than the coupon payments on the bond. Therefore, by amortizing the discount at the market interest rate, accounting statement of Bank of Queensland will exactly reveal the economic reality of the bond issue and its true cost of debt. 4.2Deposits and Borrowing 4.2.1 Flexibility Analysis Due to the characteristics of banking industry, there is a high flexibility for management in these two liabilities. It is noticeable that deposits and borrowing accounted for about 97% of total liabilities on the balance sheet. Occupying 69% of total deposits, managers pay more attention to Retail Banking Services because of itsattractiveness to customers compared to other types of deposits. 4.2.2 Accounting Policies Analysis This policy states that securitization set-up costs relating to on-balance sheet assets are included with securitization borrowings, and amortization is recorded as interest expense. Initially, excluding off-balance sheet costs makes the liability much smaller and enlarges their net assets. Likewise, interest on debt is a tax-deductible expense and creates a tax shield benefiting Bank of Queensland. The major function for this policy is to save cash flows for BOQ. 4.3 Employee Benefits 4.3.1 Flexibility Analysis Employee expenses mainly consist of share based payments and employee benefits. All of these kinds of financial activities are beneficialto BOQ.The result from increasing incentives to employees applies as it encourages them to performenthusiasticallywhicheventuallyleads to higher profits for the firm. 4.3.2 Accounting policy analysis Among Employee Benefits, shared based payments are distinguished. The accounting policy demonstrates that Bank of Queensland allows employees to acquire its shares, options and rights sold recognized in the Employee Benefits Reserve. This expense could be reversed if the loss is not due to a market condition. This is highly beneficial as it encourages employees to purchase shares of their own company but, on the other hand, as more shares are sold, the higher price rises in the stock exchange. 5. Quality of Disclosure Made in BOQ Accounts The quality of disclosure in the BOQ ´s policies, strategy, performance and financial statements and reports is satisfactory as it provides accessible, transparent and fairly justified information. As the BOQ is a listed company, it has to comply with all ASX disclosure policies and reporting but in addition it also complies with the ASX Corporate Governance Recommendations as well as the Australian Prudential Standards (APS) (Profit Announcement 2011). In the profit announcement report for 2011, BOQ discloses a number of disclosure principles which include management, board structure, ethical and responsible decision making, financial reporting, timely and balanced disclosure, respect rights of shareholders, recognize and manage risk, remuneration. 5.1 Business Strategy and Economic Consequences The business strategy and economic consequences are disclosed in the notes to the annual report in terms of the risk management of the company. As it explains in these notes the bank approach is to manage its risk in terms of credit risk, market risk, liquidity, operational risk, compliance policies and capital management. As it states in the annual report there is a high level of assessment and monitoring of these risks in order to follow the company ´s strategy. 5.2 Notes to the Financial Statements – Explanation of Policies The notes to the financial statements and reports do provide an explanation to the bank ´s management policies. According to the 2011 Annual Report these policies provide effectiveness and efficiency in terms of managing the risks described above as well as creating controls to support growth and competitive advantage. An example of these policies in 2011 was a strong expense management which lead them to reduce their cost-to-income ratio from 45.8% to 44.5%. Moreover, these policies provide regulatory compliance as well as performance management. 5.3 Explanation of Current Performance BOQ through its yearly Profit Announcement Report clearly explains its current performance in terms of its principal activities. It states its current level of profitability and the main reasons for any losses. As well as these profit or losses explanations the report shows explanations for changes in expenses, asset growth, retail deposit growth, branch network expansion and capital management. 5.4 Accounting / Financial Rules In terms of financial conventions that restrict the firm as a banking institution, the main one is the Basel II Accord in which the bank is obligated to maintain capital adequacy requirements. In the 2011 Annual report is mentioned that Tier 1 capital made up of equity capital and disclosed reserves was higher than required by Australian Prudential Regulation Authority (APRA). Moreover, AASB 124 Related Party Disclosures is additionally disclosed in order to understand the impact on the firm. Moreover it discloses all its consolidated statements for all subsidiaries of the group following all consolidation standards. 5.5 Segment Disclosure The quality of the segment disclosure for BOQ is sufficient as it discloses its two operating segments, and since the bank operates only in Queensland, it does not need geographical segmentation. It discloses the high level metrics for both of the banking and insurance segments as well as consolidated totals (Annual Report 2011 pg. 89). Also, following consolidation requirements it eliminates inter-company transactions (Annual Report 2011 pg. 89). 6. Questionable Accounting Numbers The most important and questionable numbers can be seen in the yearly Profit Announcement where BOQ announced a net loss after tax of 90.6 million AUD. The explanation for this loss was attributed to significant impairment charges. As the income analysis shows that the company made a reasonable operating income loss, but the large part of the loss was due to a revision of their commercial loans and provisioning approach. They decided to increase these specific commercial loan provisions more than close to 90 million due to the continuous decline in commercial property in Queensland. Along with loan impairments, the bank also impaired a substantial amount of assets, also because of the decline if commercial property. Furthermore in the Directors Report in 2011 there were some potential red flags regarding remuneration. As the bank went through a restructure last year there were a number of high level managerial positions that changed in this period. During this transition there were a number of payments classified as  ´others` that did not have a clear explanation. An example of this includes a payment of half a million dollars to the previous CEO to  ´ensure a smooth transition` between him and the newly appointed CEO. While taking into account the Director ´s report is audited by KPMG, this payment seemed excessive. 7. Undone Distortions Based on previous parts, the conclusion has arrived that BOQ suffered net loss of $90.6 million because of the tremendous growth in impairment loss. The footnote disclosures in the Profit Announcement provide the composition of the impairment loss. According to note 11, loan impairment expenses totalled $327.7 million. $165.7 million of this amount is specific provision impairment and the rest $162 million relates to collective provision. Moreover, impairment loss for assets also amounts to $578.7 million. Note 4suggests that BOQ ´s management increase its impairment loss based on their estimates of dropping commercial property market. However, this estimate comes from historical experience and professional judgment. In contrast, the estimate might be different from actual results. Therefore, distortions may arise resulting from overstated impairment loss. In order to undo the distortion, the impairment loss should have been adjusted to a lower level with fewer provisions. 8. Financial Press Discussions Even before the Profit Announcement of BOQ came out, many financial reporters foresaw the net loss of BOQ resulting from increasing impairment loss. The downturns in tourism and recent natural disasters impacted Queensland’s economy negatively, and the conditions in Queensland were expected to remain challenging in the future because of strong Australian dollar. As a result, for BOQ— a company that is highly exposed to Queensland housing market, the current poor performance of might not change in short term.Following by the poor performance, BOQ isnow struggling to keep regulators happy and keep its capital at acceptable level. On 26 March 2012, BOQ announced aequity rising of $450 million. However, by doing this, the existing shareholders of BOQ will be heavily diluted and it will cause its share price to drop significantly.

Plagiarism An Ethical Issue - 1161 Words

â€Å"According to the Merriam-Webster online dictionary, to â€Å"plagiarize† means to steal and pass of (the ideas or words of another as one’s own†¦Ã¢â‚¬  (â€Å"What Is Plagiarism?). When one plagiarizes, they use someone else’s work and present it as their own (â€Å"What Is Plagiarism?†). It’s a very serious offense and plagiarizing can result in serious academic offenses. Plagiarizing is easy to prevent if you familiarize yourself with how to cite properly. Plagiarizing is a very ethical issue for the fact that your copying someone’s work and not giving them the credit for it. According to Krishnamoorthy, copyrightmatters.in website explains: Plagiarism is primarily an ethical issue, pertinently, Section 57 of the Copyright Act grants authors the â€Å"Special†¦show more content†¦Plagiarizing is a serious offense and could result in serious consequences. Research According to plagioarism.org, â€Å"†¦plagiarism is an act of fraud. It involves both stealing someone else’s work and lying about it afterward† (â€Å"What Is Plagiarism†). The website also gives a definition from the Merriam-Webster Online dictionary, which states that plagiarism means â€Å"to steal and pass off (the ideas or words of another as one’s own, to use (another’s production) without crediting the source, to commit literary theft, [and] to present as new and original an idea or product derived from an existing source† (â€Å"What Is Plagiarism?†). Stealing words and ideas is plagiarism and are protected by copyright laws as long as they are recorded in some way (â€Å"What Is Plagiarism?†). The following examples presented by the website are considered plagiarism: Turning in someone else’s work as your own, copying words or ideas from someone else without giving credit, failing to put a quotation in quotation marks, giving incorrect information about the source of a quotation, changing words but copying the sentence structure of a source without giving credit, copying so many words or ideas from a source that it makes up the majority of your work, whether you give credit or not†¦ (â€Å"What Is Plagiarism?†). The website also states that images, videos, and music can be plagiarized (â€Å"What Is Plagiarism†?). 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Communication in Management - 2138 Words

MGMT110 Critical Essay- Communication (interpersonal) Student: 3668198 Tutorial: Monday 4:30-5:30 Words:1,904 The subject ‘Introduction to Management’ required all students to work in project teams to complete the e-project assessment. After participating in this project it reflected the significance of achieving successful interpersonal communication. This also helped reveal on my personal workplace and evaluate their efforts. Interpersonal communication is a critical component to achieve success with management issues and in this case an effective presentation within the project team or work effectively in employment. This essay will discuss the experience of working within this project team and present an analytical evaluation†¦show more content†¦A major cause of conflict in this area is the knowledge of impartial conduct alternating between group members due to the variety of cultures. Diversity management needs to practiced so that all groups in the organization â€Å"perceive that employment policies operate to satisfy their needs as well as those of individua ls with different personal characteristics† argues Dr. Kramar (1998, p123). To succeed at understanding policies as an organisation the group needs to be communicated as ways of achieving organisational objectives not by individual goals and two fold; bringing the members of the group together. Contrasting with this notion is that studies show the higher level of diversity within an internal environment creates a competitive advantage for that particular organization. Diversity increases levels of innovation as it brings different perspectives together (Cox 1991, p 45). However the diversity in the project group for this subject was not an advantage for the e-project, with diverse members had no communication with the existing member creating much confusion and bringing no innovation or creativity. 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