Monday, May 25, 2020
The Deterioration of Childhood Innocence Due to Media and...
ââ¬Å"Children are the living messages we send to a time we will not see,â⬠said Neil Postman in his novel: The Disappearance of Childhood. In recent generations, the ideal of childhood innocence has been disappearing due to several factors of modernization. But the innocence of youth needs to be protected so children will learn and grow in healthy ways, rather than rush into adulthood. It is a grown-upsââ¬â¢ responsibility to build a metaphorical wall between a childââ¬â¢s innocence and various types of media and consumerism. Although it is becoming increasingly difficult due to the powerful world of media, which constantly reinvents itself to outwit the latest parental imposition, the preservation of innocence is not impossible. The innocence ofâ⬠¦show more contentâ⬠¦Thus, a heavy responsibility fell onto parents, teachers and the government for what is eventually written on the mind of children. Postman claims that ââ¬Å"Lockeââ¬â¢s tabula rasa created a se nse of guilt in parents about their childrenââ¬â¢s development, and provided the psychological and epistemological grounds for making the careful nurturing of children a national priority,â⬠(57). In modern days, the idea of childhood innocence is ââ¬Å"one that defines childhood, in part, by claiming for it the need to be sheltered from adult secrets, particularly sexual secrets,â⬠(Postman 9). Childhood innocence is the main difference between an adult and a child because ââ¬Å"adults know certain facets of life ââ¬â itââ¬â¢s mysteries, its contradictions, its violence, its tragedies ââ¬â that are not considered suitable for children to know; that are indeed, shameful to reveal to them indiscriminately,â⬠(Postman 15). Childhood innocence is an idea worth protecting so children do not grow up too fast. As children move towards adulthood, these secrets should slowly be revealed to them. Several changes in our generation are a factor to the dying of childhood innocence, but electronic media or ââ¬Å"the incunabula of televisionâ⬠as Postman calls it, plays a large part in killing childhood and the innocence that comes with it. Electronic media, such as the internet and television, does not make the preservation of innocence impossible, but it does make it harder since children are exposed to adult knowledge too soon inShow MoreRelatedOrganisational Theory230255 Words à |à 922 Pageslearning outcomes provide challenges to the organization in the twenty-first century. Annotated further reading Each chapter concludes with an indication of further reading. We have also included, wherever possible, indications of films and other media that provide insights into the issues covered in the chapter. Discussion questions Finally, each chapter concludes with a number of questions that have been developed for use in seminar discussions or would be suitable as the basis for assessments
Sunday, May 17, 2020
File Sharing and Online Piracy How Does it Effect...
As you upload the most recent (and most spectacular) new Lady Gaga album Art Pop into your ITunes Library, you scale back and take a long look at your devoted collection. Youââ¬â¢ve collected nearly 2000 songs, 150 movies, and 200 books. From the Beatles to Deadmau3, Miley Cyrus to Nirvana, you have every type of music you could possibly imagine. Worst of all, you donââ¬â¢t even listen to a tenth of it! Youââ¬â¢ve collected all this media for an outrageous price too: Absolutely Nothing. After 2 and half years of constant file sharing through Limewire, Frostwire, and Vuze, Youââ¬â¢ve easily transcended beyond a four or five thousand dollar threshold of Pirated Media. In the end though, your actions do come with a cost. When the federal government discoversâ⬠¦show more contentâ⬠¦It can be argued that the music industry has expanded into countless genres, artists and record labels over the years since 2000 to become bigger than it has ever been. So where have all the sales gone? Itââ¬â¢s more than evident that file sharing has become much more attractive to music fans than it once was. People havenââ¬â¢t lost their interest in music, but have instead found new ways of obtaining it. These File sharing software such as Azuerus give the everyday computer the ability to obtain any files itââ¬â¢s user would like with a good internet connection and a couple clicks of a mouse. In short, people no longer need to pay for any music that they would like to own. Rojas, Fabio. The history of recording industry sales, 1973-2010. 2011. The History of Recording Industry Sales, 1973-2010, United States of America. http://orgtheory.wordpress.com/2011/07/13/the-history-of-recording-industry-sales-1973-2010/. Web. 3 Apr. 2014. Peer-to-Peer file sharing is a more unorthodox way of obtaining files because instead of going through a web browser to get files, computer users use software such as Limewire and Vuze to access the files on other userââ¬â¢s comp uters. These file sharing software find as many computers as they can with the files that they are looking for, divide up the information necessary among the computers, and download a fraction of information from each computer. Each computer is given the title ââ¬Å"peerâ⬠if it is utilized in theShow MoreRelatedThe Effects Of Cloud Based Music Streaming On Piracy And Music Consumption1485 Words à |à 6 PagesThe effects of cloud based music streaming on piracy and music consumption. Jonathan Stratton English 123 B 12/7/2015 California Baptist University Abstract: With the advent of modern technology, the way our culture consumes music has changes dramatically in the last ten years. With technology developing as rapidly as it is; music piracy has been prosperous while traditional music sales have declined. This essay explores how cloud based music services have affected musicRead MoreOnline Piracy: Threat to the Entertainment and Software Business1315 Words à |à 6 PagesOnline piracy is being a threat to the business of the music, movie, and software industries. From Dictionary.com (n.d.), the definition of piracy is the unauthorized reproduction or use of a copyrighted book, recording, television program, patented invention, trademarked product. The focus of this paper is in the music, software, and e-book industries. Importance of Online Piracy to the Field of International Management The problem with online piracy is that companies are being affected by itRead MoreMedia Piracy1584 Words à |à 7 Pages Media Piracy Vicente K. Maselli Florida International University CGS 3095 Section RVCC Summer.2017 Abstract Media piracy can sometimes be viewed as a repercussion of the digital age we live in. Although it had grown to become a common practice over the last 20 years, media piracy continues to be an illegal activity monitored by the Federal Bureau for Intelligence (FBI). Its effects range over a variety of industries, including software, music, TV and movieRead MoreEssay on Electronic File Sharing2697 Words à |à 11 PagesElectronic File Sharing Often times new technology enables completely new activities, discoveries, and ways of living, once not possible without that particular technology. An example of this would be the microscope and telescope, which now allow us to see things not possible before. Other times, new technology allows us to do things which we did before, but in a different way.1 A good example of this is electronic file sharing over the Internet. Unauthorized file sharing was possibleRead MoreEssay on The Global Ethical Perspective of Peer-to-peer File-sharing4081 Words à |à 17 PagesThe Global Ethical Perspective of Peer-to-peer File-sharing Introduction This paper is an analytical essay on global ethical issues on peer-to-peer (P2P) file-sharing. A history and background of peer-to-peer file-sharing will be given, as well as how it became an issue. This paper will explore what aspects of file-sharing are ethical and at what point it becomes unethical. An explanation of the laws will be described and whether the laws different from region-to-region around the worldRead MoreIfsm 304 A11344 Words à |à 6 PagesSOFTWARE PIRACY IFSM 304 Abstract In the various media industries there are extreme worries concerning unauthorized downloading and copying of their products known as piracy. Piracy of items has been part of commerce for centuries; counterfeiting of currency for example. With the information age the ease at which media can be pirated has caused an explosion of this phenomenon. This practice is an illegal act that is done by individuals for personal use and also for profit. The first doRead MoreThe Copyright Law Of Canada Connected With An Ethical Line Within Music Sharing1672 Words à |à 7 PagesThis paper discusses the copyright law in Canada connected with an ethical line in music sharing. Before embarking on the discussion, it is imperative to understand what copyright entails under the umbrella of intellectual property; the latter refers to intangible property, which is entirely a creation of the mind (Alexander Penalver, 2012, p. 188). Copyright is the exclusive right granted to the original author of li terary work. In this effect, it prevents other people from using an authorshipRead MoreEthical Aspects of Torrents3523 Words à |à 14 PagesThe ethical issues surrounding free video games are the same, with game developers and publishers claiming that game torrents are taking money out of their hands and the hands of their staff. Games are widely available for purchase and once purchased become property of the gamer. A game can range in price from a few dollars to around 60 dollars for AAA games (Games created by large companies on massive budgets). Video games are also almost exclusively downloaded through torrents as game files areRead MoreThe Film Piracy Problem 5892 Words à |à 24 PagesThe Film Piracy Problem The Film Piracy Problem Teacher Overview Film piracy is the illegal copying and distribution of movies in print, videos, DVDs or electronic files. New developments in digital technology make server-based or peer-to-peer (P2P) file sharing on the Internet convenient and relatively fast. A negative consequence of this new technology, however, is online theft of copyrighted material. This lesson introduces students to the problem of film piracy, focusing specifically on InternetRead MoreDigital Piracy And Its Impact On Society Essay2403 Words à |à 10 Pagesperception and comprehension of modern digital piracy. Examining the culture of piracy, how and why people pirate content, as well as the legal and industrial components of piracy can provide a contextualized understanding of piracy in the digital age, and the future of piracy. Understanding technological and ethical factors that lead to piracy, and legal and industrial repercussions to digital piracy are essential to navigating a discussion about whether or not piracy ha s a great impact on industry or society
Friday, May 15, 2020
dfgdshg - 1724 Words
Roger waters, band member of Pink Floyd, wrote almost the entire album of ââ¬Å"The wallâ⬠, one of Pink Floydââ¬â¢s most popular albums, a top three sellers, with over 23 million records sold. He was the singer, songwriter and bassist for Pink Floyd. David Gilmour wrote the music while he was working on a solo album in 1978. He brought it to ââ¬Å"The Wallâ⬠album sessions and Waters wrote lyrics for it. Gilmour believed that the song, ââ¬Å" comfortably numbâ⬠could be divided into 2 sections: Dark and light. The light parts that begin ââ¬Å" When I was a child, ââ¬Å" which Gilmour sings, the dark parts are, ââ¬Å"hello is there anybody in there?â⬠parts, which are sung by Roger Waters. The movie, ââ¬Å"The wall,â⬠was released in 1982. Itââ¬â¢s shown as one huge music video, for each song. One of the movieââ¬â¢s scenes depicts the song, ââ¬Å"comfortably numbâ⬠, and is known to be one of the most important songs to the album ââ¬Å"The Wall.â⬠The song signifies a huge part in Pinkââ¬â¢s life, showing how the events that happened to the band memberââ¬â¢s impacted their lives, including many of Roger Waterââ¬â¢s real life struggles. Pink is the character of the band members and Roger Waters himself. The song starts out with, a voice saying, ââ¬Å"Hello is there anybody out there?â⬠Just nod if you can hear me, is there anybody home?â⬠Anybody home is referring to the feeling of insanity that Pink is experiencing. Pink is shown sitting in a recliner, with an expressionless face, symbolizing his feeling of numbness and deep
Wednesday, May 6, 2020
Nike s Unethical Behavior Of The Workplace - 3836 Words
Look at all the clothing and apparel you have on. Chances are, those items were produced in sweatshops outside the United States. According to the US Department of Labor, a sweatshop is a factory that is in violation of at least two labor laws (Do Something, 2014). It is generally understood that sweatshops maintain terrible working conditions, and that the workers are compensated far below what many Americans would consider acceptable hourly wages. A startling fact that many do not know, however, is that many women employees are forced to take birth control pills in order to avoid maternity leave and other associated pregnancy benefits. Advocacy groups have raised awareness about these practices, and throughout this piece I will highlight four companies using sweatshops, a best practice organization that aims to help eliminate poor working conditions for employees, and how the four companies have responded to their unethical behaviors. Nike has been accused of using sweatshops since the 1970s (Global Labour Rights, 2000). The company originally outsourced manufacturing plants to Korea and Taiwan, yet had to move them due to increasing regulations and labor laws as those countries developed (Nisen, 2013). The new locations in China, Vietnam, and Indonesia offered the company cheaper labor, with fewer hurdles to overcome in order to drive costs down. In China, Nike has over 50 contractors, employing at least 100,000 workers (Global Labour Rights, 2000). There are numerousShow MoreRelatedInternational Business Ethics And Ethical Issues Within International Organizations1113 Words à |à 5 Pagescountries â⬠¢ There is a lack of governmentsââ¬â¢ initiative to create ethical cooperation framework and thus to enhance ethical behavior in international business; â⬠¢ It is difficult to outline those ethical values, which would be understandable, acceptable and important for representatives of all the continents within different types of international cooperation projects. Ethical behavior within a business ensures awareness and concern for the future and for the right way of action in each particular situationRead MoreThe Pyramid Of Corporate Social Responsibility1262 Words à |à 6 Pageslegal requirements (Carroll, 1991), ethical: organizations managements are to follow the generally held beliefs, about the behavior of the society. It is important to recognize that corporate integrity and ethical behavior go beyond mere compliance with laws and regulations (Carroll, 1991) and philanthropic: encompasses those corporate actions that are in response to society s expectation that businesses be good corporate citizens. It is important that managers and employees participate in voluntaryRead MoreTo What Extent Unethical Marketing Technique Could Damage the Sustainable Business Enivironment2676 Words à |à 11 PagesTo what extent unethical marketing techniques could damage the sustainable business environment. Discuss. Marketing is like a double-edged sword, if it is adopted properly, it will give profits to a company; however, if it is used inadequately, it will give harm. It is undeniable that todayââ¬â¢s business operations have more intense competition level against each other due to the advancement of technology that allows people to receive more information. Marketing plays the key role in making productsRead MoreTo What Extent Unethical Marketing Technique Could Damage the Sustainable Business Enivironment2661 Words à |à 11 PagesTo what extent unethical marketing techniques could damage the sustainable business environment. Discuss. Marketing is like a double-edged sword, if it is adopted properly, it will give profits to a company; however, if it is used inadequately, it will give harm. It is undeniable that todayââ¬â¢s business operations have more intense competition level against each other due to the advancement of technology that allows people to receive more information. Marketing plays the key role in making productsRead MoreBusiness Ethics of Nike Inc.5528 Words à |à 23 Pageson the requirement given, I have chosen Nike Inc. as the topic of the discussion. Nike Inc. is the world leading company merchant of athletic shoes, sportswear and sports gear based on United States. Bill Bowerman and Phil Knight established the company in the 1964 and during that time Nike Inc. was known as Blue Ribbon Sports. Furthermore, the organization has been experiencing phenomenal growth and rapidly expanding since then. Krentzman (n.d.) claimed ââ¬ËNike sold $3.2 million worth of shoes in 1972Read MoreStrategic Analysis of Nike Inc12147 Words à |à 49 PagesTABLE OF CONTENTS Executive SummaryÃâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦.Ãâ¦Ãâ¦Ãâ¦Ãâ¦p.4 HistoryÃâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦..Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦..p.6 Profile of CEOÃâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦.Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦..p.7 Competitor s ProfileÃâ¦Ãâ¦Ãâ¦Ãâ¦.Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦.p.7 Industry ProfileÃâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦..p.8 Company AnalysisÃâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦p.9 Industry AnalysisÃâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦......p.24 Top Competitor AnalysisÃâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦.p.25 Other External ForcesÃâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Ãâ¦Read MoreNike Strategy Analysis12215 Words à |à 49 Pagesp.30 Strategic Planâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..p.33 Conclusionâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦...p.38 LIST OF EXHIBITS 1. Sales Trends Graphâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦p.5 2. Net Income Trends Graphâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.p.5 3. Nike Board of Directors Tableâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦...p.11 4. Table of Key Financial Ratiosâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦...p.22 5. Net Income Trend Graphâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.â⬠¦..p.24 6. Primary Strategic Match Position Chartâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.Read MoreCorporate Social Responsibility Versus Profit Maximization2250 Words à |à 9 PagesAs a large multinational corporation, Nike has built up its factories in many of the developing regions, such as Mexico, Bangladesh and Mainland China, to get access to cheaper resources and labors for their production, whilst the host country can only gain very little percentage of the profit from the product. As most of the revenue flows to the home country of Nike, the goal of profit maximization has been achieved by reducing the costs. The approach for Nike to realize their ownersââ¬â¢ benefit is toRead MoreBusiness Ethics: Child Labor in Wal-Mart8552 Words à |à 35 PagesPart A: Introduction There are several ways to define ethics. Ethic is a set of principles of right and wrong behavior guiding. Ethical person will behave in accordance with sound moral principles based on fairness, justice and trust (Wiley, 1995). The purpose of ethic is to provide an environment that allows people to live a more structured, happy life than would exist without ethics (Warnock, 1971). Business ethic is examination of variety of problems that can arise from business environmentRead MoreEssay on Under Armour strategic report9937 Words à |à 40 Pagesthe Gen Y segment is the second largest segment next to the boomers (85 million strong), future growth looks optimistic, particularly because UA is also doing well with the Gen Z group, who will be even more likely to carry brand loyalty into their 20ââ¬â¢s and beyond. UA has recently been active in reaching out to women and girl athletes in the same demographic age sets. Even though the Gen Y spending only makes up 4% of a typical household spending, this buying group tends to be more tech savvy, and
Professional Identity As A Nurse Identity - 1533 Words
Title: Using examples relevant to your discipline, define professional identity as it relates to health and human service delivery and discuss how industry, professional and quality agencies guide the provision of the safe and effective patient or client care in your discipline. Professional identity has become a necessary concept to employees who are working in a health and human-serviced environment because it comprehends the image and perceptions of individuals that has based on the way she/ he performs a job or operates within their career field (Brott Myers, 1999; Smith Robinson, 1995). Therefore, in nursing occupation, professional identity is considered to be the most important concept that to prove their patients their skills and knowledge in their field. This essay further focuses on the precise definition of professional identity as well as nursing identity, the key industry and quality agencies and association that set standards, guidelines, and codes of practice in nursing and how industry and professional agencies monitor the quality of care and services in professional nursing. Professional identity is defined as a consciousness of the roles of functions which one executes or can anticipate accomplishing in a social context as a member of the individual profession (Sharma,1998; Olesen, 2001). Indeed, professional identity is the arrangement of social identity that is associated with group cooperation at the workplace and the difference betweenShow MoreRelatedNursing Professional Identity Essay1693 Words à |à 7 Pagesexamines the professional identity of nursing and further discusses the contribution of modern nursing, social, cultural and political factors that influences the professional identity of a nurse. The essay also looks into the professional regulations and the role of the nurseââ¬â¢s and midwifery Council (NMC) in the protection of the public. Finally, this essay will discuss nursing education, the media, stereotype, and their impacts on nurses as well as demonstrate my understanding as a student nurse to challengeRead MoreNursing Professio nal Identity Essay1599 Words à |à 7 Pageswill examine professional identity of the profession and further discusses the value of modern nursing, social, cultural and political factors that influence the professional identity of the nurse. I will also discuss the professional regulation and the role of the nurseââ¬â¢s midwifery Council (NMC) in the protection of the public. Finally, this essay will discuss nursing education, the media, stereotype, and their impacts on nurses as well as demonstrate my understanding as a student nurse to challengeRead MoreApplication And Codes Of Practice1455 Words à |à 6 PagesDeveloping professional identity is a lifetime process that starts of with an individualââ¬â¢s expectations of themselves in their profession and gets altered as they start experiencing new things in their discipline. This relates to many careers including nursing. Nursing is a profession where an individual provides care for patients. In this discipline, many facto rs contribute to their professional identity such as quality of care and service to following codes and ethics. The organisations that setRead MoreProfessionalism As A Nurse Is So Much More Than Someone Who Administers Medication1379 Words à |à 6 PagesA nurse is so much more than someone who administers medication, performs physical examinations, and establishes treatment plans. Nurses do not just listen to their patients needs, they advocate for them. They do not just take care of the suffering and ill, they have empathy for them. They do not just treat injuries and wounds, they heal the mind body and spirit. Being a nurse is not just a job title, it is an identity. It involves many core concepts and incorporates many values and beliefs. BeingRead MorePersonal Statement : Professional Identity808 Words à |à 4 Pagesdefine professional identity as it relates to health and human services delivery and discuss and consider how industry, professional and quality agencies guide th e provision of safe and effective patient or client care in your discipline. Nursing is one of the most intimate health care professions. They are connected to their patients as soon as they are admitted into their care right through until they are discharged into someone elseââ¬â¢s care. With this, nurses have a strict professional identityRead MoreBefore The Beginning Of Our Discussion On Professional1309 Words à |à 6 PagesBefore the beginning of our discussion on professional identity in the healthcare system, the term ââ¬Å"professionalâ⬠must first be defined; and what identity in the healthcare system specifically, would entail. A professional in simple terms is a member of a profession but to really grasp the complexity of this term this needs to be expanded. Professionals are governed by codes of ethics conduct and regulations. They profess commitment to competence, integrity, morality, altruism, and the advancementRead MoreAPA PAPER1348 Words à |à 6 Pagescomfort level with leadership, delegation skills, management, professional ident ity and teamwork (Jones Mbewe, 2011). This paper will focus on the areas that the graduates felt inadequate and compare these areas to the focus and content of each program. It will also look at differences in nursing care approaches based on educational background. Survey Resulted in Low Percentage Rates in Leadership and Management The 102 graduate nurses with the associate degree did a survey that asked questionsRead MoreProfessional Identity And The Healthcare Industry1540 Words à |à 7 Pagesoperate efficiently with others as part of a team is developed. These various aspects form the concept of professional identity, a developmental process that evolves throughout a nurseââ¬â¢s career and is defined ââ¬Ëas an individualââ¬â¢s professional self-concept based on attributes, beliefs, values, motives, and experiencesââ¬â¢ (Ibarra, 1999; Schein, 1978). While a large aspect of professional identity stems from and individualââ¬â¢s personal beliefs and experiences, an important part is the guidelines and expectationsRead MoreBecoming A Professional Nurse For Today s Complex Society1069 Words à |à 5 Pagestake to be nurse in todayââ¬â¢s complex society? Many people are aware that it requires scientific, pathological and anatomical knowledge. Although, there is much more to this career path t han simply knowing the facts. Today, nurses are being taught how to revolve care around patients and act as professionals. This not only involves treating patients with dignity and respect, but also incorporating the norms and values of the practice into their own personal identity. Professional nurses, as well asRead MoreProfessional Identity Is The Persona Assumed By One Who1347 Words à |à 6 PagesProfessional identity is the persona assumed by one who holds expertise or specialised knowledge (Dadich 2015). It can also be defined as morals, beliefs that an individual feel. Specific to nursing, professional identity is to provide quality care for patients and to ensure a safe environment for others. For the nursing profession, there are a set of guidelines, codes of conduct and codes of ethics nurses need to follow to ensure the best care is given and provided for others. There are three main
Does He Exist Essay Research Paper Does free essay sample
Does He Exist Essay, Research Paper Does He Exist? Many theories exist to explicate the on-going argument on the being of God. Whether or non we have a belief on this topic is irrelevant. We are here today and we got here someway. People embrace different versions of the birth of our being. I would wish to portion my version and what I think about the remainder of them: Peoples grow up in different environments, households, and fortunes. Our civilization nurtures beliefs and traditions from all of these factors. As a consequence of these factors, we get our beliefs as to the being of God. At an early age kids who are really susceptible to brainwashing, acquire taken to church and hear over and over about the life of Jesus. Before they reach in-between school, a good bulk of them believe in the being of Jesus Christ. Once a belief has been placed on person it is up to the person to maintain an unfastened head. We will write a custom essay sample on Does He Exist Essay Research Paper Does or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page One has to read all opposing sides before doing an educated conjecture. I grew up with my gramps, Vigen Geodakyan, who works for the University of Darwin in Moscow. He has published many theories on sexual dimorphism and how it relates to the development of the world. His theories are accepted worldwide and acquire taught at assorted colleges around the universe. Bing partly raised by my grandparents I was neer exposed to instructions that fostered a belief in God. I was non I forced to travel to church. My gramps ever taught me to believe Outside the box. Just like any other child I wanted to cognize how we got here, but I got a different reply than others. My gramps taught me that world developed through the procedure of natural choice. When I was 12 old ages old I started traveling to church with a friend s ma. I read one of the 1000s versions of Bibles available. Kids my age were non willing to listen to some of the theories that I had. Traveling to church defeated me because of the ignorance that surrounded me. What I was looking for was a ground wh y scientific discipline was incorrect and the Bible was right. The kids d idn Ts have the reply that I needed. They were merely taught a certain manner, and the grownups wouldn t talk to the childs on a serious note. At school God was ever a controversial topic of treatment. In biological science category the being of God was ever questioned. The lone thing that most kids had to fall back on was faith. In my sentiment, the lone thing that decides whether you believe or non is how or where you grew up. I have ever wanted to hear the other side of the statement, but we were ever silenced before the category treatment got interesting. The lone things I have ever heard for the defence of God was something that sounds absurd. I think that the bible and the Ten Commandments served a batch of good intents a long clip ago. Two of the possible grounds might hold been jurisprudence enforcement or account of world. When there was no constabulary and no 1 to penalize errors, parents taught childs to make right or to anticipate penalty from God. Children knew that even if no 1 found out about a offense, God would ever cognize. I ever thought that each person is a God in his ain manner, and that your scruples will neer allow you bury your errors. If parents were to raise their child s right, they would non necessitate to fear authorization or other outside forces. I am a strong truster in, What goes about, comes about. Therefore, I ever try to assist people out. Many old ages ago people didn Ts have an account of how we got here, they could merely theorize. In present twenty-four hours many new facts have come to light, many new finds have changed our lives. Should we disregard them and go on believing that we wer e as if by magic created? Or, should we larn from them and seek to reply many more unreciprocated inquiries? We are here today, some say that God used development to make us, how and for what ground we might neer cognize. We need to unify in engineering, medical specialty, cognition and many other things. Whatever will convey people together, raise a more respectful and knowing young person, whether it s Jesus Christ, Allah, or Buddha, I am all for it.
Tuesday, May 5, 2020
Business Impairment Loss Business Accounting Impairment
Question: Describe about the Business Impairment Loss for Business Accounting Impairment. Answer: Part A Before we understand the standard that narrates about the accounting for impairment loss and the relevant disclosure requirements what is important to understand is the meaning of the word Impairment first. When there is devaluation in the value of any asset it is termed as impairment. The said concept is covered under IAS 36 of the International Accounting Standard and AASB 136 of the Australian Accounting Standard. However the meaning and the accounting is same. The said standard gained importance off lately around a decade ago specifically after the global financial crisis which took place due to incorrect reporting of the assets by various companies (accaglobal.com, 2014). At the end of each accounting period every entity as per IAS 36 is required to conduct an impairment test of all its assets mentioned in the balance sheet except for the following: Inventories IAS 2 Construction Contract IAS 11 Deferred Tax Asset- IAS 12 Employee Benefits- IAS 19 Financial Assets IAS 39 Investment properties held at fair value IAS 40 Agricultural assets held at fair value- IAS 41 Insurance contracts- IFRS 4 Non-Current Assets held for sale- IFRS 5 After identifying which assets have undergone impairment i.e. the carrying amount is greater than the recoverable amount of the asset then the difference between the two is recorded as an impairment loss. Double entry for the same is done as per the accounting standard. Firstly the amount of impairment is treated as an operational expense and the said amount is deducted from the respective asset as accumulated impairment loss Whether an asset has been impaired or not can be understood by conducting an impairment test. This test comprises of various factors- external and internal. The external factors which enable one to conclude that an asset has been impaired are as under: If the market value of an asset has deteriorated considerably. If the market interest rate has increased to such an extent so as to give a negative impact of the same. An unfavourable change in the legal, political or economic scenario. The net asset value of a company is greater than its market capitalisation The factors internal to the asset are as under: If the asset has become obsolescent. If the asset is held for sale or disposal. If the companys performance has deteriorated considerably (Thornton,2014). However if the management feels that the asset should be impaired after conducting due tests then it is very important and necessary to revisit the useful life of the asset, the depreciation method to be used and the residual or the salvage value of the asset. After all tests, the company should find out what is the expected amount of an asset that can be recovered. However if the individual recoverable amount per asset is not possible then the recoverable amount of the cash generating unit to which such an asset belongs should be calculated. A cash generating unit is basically a group of assets of a company which is capable of producing cash flows for the company independently. It is therefore very important to understand the calculations for finding out the recoverable amount of the asset. It is the higher of the far value of the asset less the cost of selling the same or the value in use of the asset i.e. the net present value of the future cash flows that is expected to be generated from the asset. The discount rate that is used while calculating the NPV is the current market risk free interest rate (pwc.com, 2014). It is very important to understand that once an asset gets impaired it can always be reversed. If on conducting the impairment test it is understood that the value of an asset that was previously impaired no more exists then the impairment loss can be reversed but for goodwill. Thus the value of all assets which has been impaired can be reversed but the value of goodwill once impaired can never be reinstated. If the value of the cash generating unit is to be reversed even then the value of all assets can be subject to such reversal but for goodwill. The reversal cannot exceed the carrying amount of an asset that would have been had the asset not been impaired previously after deducting requisite depreciation from it. The accounting entries for such reversal is a revaluation increase in the profit and loss account and the said amount si added back to the respective asset (ifrs.org., 2014). The standard also specifies the disclosure norms for such impairment. They are enumerated as under: The below mentioned detail should be mentioned for each class of the asset: The impairment loss that has been recorded in the profit and loss account and the line item(s) of the statement of comprehensive income in which the impairment loss is recorded. The impairment loss reversed and recorded in the income statement of the company and the line item(s) of the statement of comprehensive income in which the impairment loss reversal is recorded. The value of the loss due to impairment of revalued assets which are recognized in the other comprehensive income during the period. The value of the amount of impairment reversed of the revalued assets which is recognized in the other comprehensive income during the period (iasplus.com, 2014). In case the company does segmental reporting then the following is required to be disclosed with regards impairment. The impairment loss which is recorded in the income statement and in the equity during the accounting period. The impairment loss amount which is reversed and recorded in the income statement and in the equity during the accounting period. Every company is required to disclose the following in case the impairment is of a material nature of an asset or a CGU including goodwill. The factors both internal and external that led to the recognition or reversal of impairment. The amount by which the asset is being impaired or the loss being reversed. For single assets the entity is required to disclose the nature of the asset and in case it does segmental reporting as per IFRS 8, then the segment to which the impaired asset belongs to is also required to be mentioned in the disclosures of the said standard. For a cash generating unit being impaired, disclosures with regards the nature of the CGU and the amount of impairment recognized or reversed of the assets in the CGU (Ec.europa.eu, 2010). Thus on a concluding note, it is very important to conduct impairment tests periodically so as to portray a true picture of the assets of the company to the investors and its customers. It is critical to disclose the same in the notes to the financial statements so that the users of the annual report can understand the data about impairment without much ambiguity involved. Part B In the said case study first and foremost inventory is the only asset which is not subject to impairment and is covered under the standard IAS 2. Thus the assets which would be impaired are goodwill, shoe factory, and machinery for manufacturing of the shoes. However the brand Crossbow Shoes will not subjected to any impairment as the company has simply shifted its mode of selling to online which is a clear indication fot he fact that the said asset is not subject to impairment. First and foremost is land. Land is one such asset whose impaired amount is known separately. The total financial position of the entity as on the date of reporting is $1680000 and the recoverable amount is $1420000. Thus it is clear since the recoverable amount is lesser than the carrying amount hence the assets are subject to impairment. The total impairment is $1680000- $1420000 = $260000. Now since the recoverable amount of the land is known separately i.e. $171000, hence the impairment loss of land is $200000- $171000 = $29000. The journal entry for the same is Profit and Loss Account (loss on impairment) Dr...............$29000 To accumulated impairment loss (Land)...............................................$29000 Next, as per IAS 36, since the recoverable amount of the other individual assets is not known hence first and foremost the goodwill will be impaired to the full. After the same the rest of the assets will be reduced on a prorate basis (ey.com, 2014). Thus the remaining amount of impairment after allocation of $29000 to land is $231000 ($260000 - $29000), of which $40000 is allocated to goodwill and $191000 is allocated to the factory and the machinery in the ratio of 7:4. Thus the impairment loss for factory is 7/11*191000 = $121545 and for machinery is 4/11*191000= $69455. The Journal Entries for the same is : Profit and Loss Account (loss on impairment) Dr.................$231000 To goodwill A/c.....................................................................................$40000 To accumulated impairment loss (Shoe Factory)A/c...........................$121545 To accumulated impairment loss (machinery) A/c................................$69455 References: accaglobal.com, (2014), IAS 36 Impairment of Assets, Available at https://www.accaglobal.com/in/en/discover/cpd-articles/corporate-reporting/ias36-impairment.html (Accessed 19th September 2016) Ec.europa.eu, (2010), International Accounting Standard 36- Impairment of Assets, Available at https://ec.europa.eu/internal_market/accounting/docs/consolidated/ias36_en.pdf (Accessed 19th September 2016) ey.com, (2014), Impairment Accounting the basics of IAS 36 , Impairment of Assets, Available at https://www.ey.com/Publication/vwLUAssets/Impairment_accounting_the_basics_of_IAS_36_Impairment_of_Assets/$FILE/Impairment_accounting_IAS_36.pdf (Accessed 19th September 2016) iasplus.com, (2014), IAS 36 Impairment of Assets, Available at https://www.iasplus.com/en/standards/ias/ias36 (Accessed 19th September 2016) ifrs.org., (2014), IAS 36- Impairment of Assets, Available at https://www.ifrs.org/IFRSs/Documents/Technical-summaries-2014/IAS%2036.pdf (Accessed 19th September 2016) pwc.com, (2014), Making Sense of a complex world- IAS 36 Impairment of Assets, Available at https://www.pwc.com/gx/en/communications/pdf/ias36_impairment_of_assets_final.pdf (Accessed 19th September 2016) Thornton, G., (2014), Impairment of Assets- A Guide to applying IAS 36 in practice, Available at file:///C:/Users/E-ZONE/Downloads/IAS%2036%20Impairment%20of%20Assets%20-%20A%20guide%20to%20applying%20IAS%2036%20in%20practice.pdf (Accessed 19th September 2016)
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