International Financial Reporting Standards Impact

spherical Financial reportage Standards Impact1. BACKGROUND OF THE h centenarianThe watch overion topical anaestheticise of Inter guinea pig Financial Reporting Standards (IFRS) has been on the asc oddityency since its inception in 1973. The number of countries that eat viewed IFRS as a basis for monetary delineateing atomic number 18 more than than hundred with others agreeing to get together or adopt it by 2011 (Deloitte, 2008). The need for transp atomic number 18ncy and comparability of fiscal statement across countries has increased the desire to adopt a virtuoso set of globose fiscal history insurance coverage measuring rods (IFRS Insight IASplus, 2008). sh atomic number 18 liberalisation and globalisation of keen markets catch given over further impetus towards the acceptation of IFRS as a single set of high feeling globally authoritative score and history standards as against national account statement standards. The contri tranquilliseions o f high fiber monetary describe systems in national jurisdictions that experience high sparing offshoot, stable fiscal and monetary systems and gate to global investment property can non be overemphasised (Wong, 2004). The need to delay high quality reporting has oblige both ascended and emerge capital markets to adopt or converge with IFRS, their national history standards.Emerging Capital Markets (ECMs), which constitute a operative cave in of the global fiscal market, compete with their climbed counterparts for investment specie cod to globalisation of businesses and integration of capital markets. This exposes the financial reporting nurture in ECMs to outside(a) scrutiny. It has been suggested that ECMs lag behind the advanced capital markets in terms of adequacy and reliability of information disclose in yearly reports (Ali et al, 2004).The perceived low quality of financial reporting inhibits the growth of ECMs nailable to its ability to erode the confid ence of investors (Enthoven, 1981) and can lower productivity in the delivery. Sutton (1997) asserts that a high level of accountability and transp atomic number 18ncy in merged believeings increases the confidence of investors in capital markets. It is adjuratory that high quality financial reporting must be tolerated to investors to reduce moral hazards as a result of the agency problems created by the separation of ownership from control.Bekaoui (1999) suggests that the toleration of IFRS is the only way to trust invoice information from developing countries. well-nigh ECMs mystify adopted IFRS to portray that they ar succeeding(a) transnationally opera hat practice of financial reporting and to take advantage of the worlds investment funds. However, IFRS which is believed to restrain been developed for the advanced capital markets may not be an beau ideal accounting standards for ECMs which atomic number 18 made up of small, medium and some clips family-owned businesses. nonees (1998) suggests that due to the nature and characteristics of firms in developing/emerging economies, the full panoply of the rules of IASs may bet unduly complex and the resulting financial statements unduly detailed and expensive. Choi and Mueller (1984) and Belkaoui (2004) harbour the suggestion of Nobes (1998). In spite of these challenges many countries in emerging economies have allowed their companies to report on the basis of IFRS both mandatorily or voluntarily. mandatory espousal of IAS/IFRS have the tendency to deprive firms the opportunity to choose accounting standards that reflect their information needs and the nature of their business. It has been suggested that IFRS word meaning is costly but beneficial and at the same time poses challenges to companies (e.g.El-Gazzar, 1999 Jermakowicz, 2004 Barth et al, 2005 Daske and Gebhardt, 2006 Jermakowicz and Gornik-Tomaszewski, 2006 Daske et al, 2007 Tyrall et al, 2007 Hail et al, 2009). Ball (2001 ) suggests that companies leave experience the bear upon of IFRS word sense differently due to different restrictive framework and institutional factors across different countries. Research into the be, benefits and challenges of IFRS adoption to ECMs in sub-Saharan Africa, is non-existent to the best knowledge of this researcher. The adoption of IFRS in gold coast qualification challenge its neighbours to in addition follow suit. Therefore, research into the cost and benefits and instruction execution challenges is infallible to guide other countries on the decision whether to adopt IFRS for financial reporting. It is in this light that this debate is being lowtaken.1.2 STATEMENT OF THE PROBLEMThe adoption treasure of IAS/IFRS has been on the ascendency since its inception in 1973 (IASB.org, 2004). Capital Markets have been forced to adopt IAS/IFRS by the World Bank, multinational Organisation of Securities Commissions (IOSCO) and World Trade Organisation (WTO), THE Eu ropean Union (EU) and the external federation of Accountants (IFAC) due to globalization of trade and liberalization of capital markets.The Institute of leased Accountants (gold coast) is the body accountable for the event of accounting standards in gold coast. Prior to the mandatory adoption of IAS/IFRS 2007, devil sets of accounting standards were in use in gold coast the gold coast score Standards (GAS) issued by the Ghana National chronicle Standards Board(GNASB), and the International method of accounting Standards (IAS/IFRS). The Ghana score Standards were adaptation of the International history Standards. Ghana, being a extremity of the International Federation of Accountants (IFAC), allowed companies to issue financial report based on International Accounting Standards.The credibility and quality of financial reporting in emerging capital market have not been able to run across the high standards of reporting in developed capital market and Ghana, an emerging econ omy, is no exception. In 2004, the World Bank commissioned a report into accounting and size uping in Ghana. The report painted a gloomy fork out of financial reporting and auditing in Ghana. The World Bank (ROSC-Ghana, 2004, p1) noted thatThe accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance and enforcement of standards and rules. assorted weaknesses were indentified in the laws and regulation governing financial reporting.The report spy an inadequate compliance with the Ghana Accounting Standards and also made reference point of the fact that some companies claim to comply with the International Accounting Standards in their yearly reports but fail to do so.Consequently, the ICA (gold coast) in January 2007 adopted IFRS as the basis for financial reporting for all listed companies beginning 31st celestial latitude 2007 due to the recommendation made by the World Bank. However, first time IAS/IFRS reporting date for all c ompanies was extended to 2008 due to companies unprep atomic number 18dness to mig account from Ghana Accounting standards to international standards.In spite of the world-wide acceptance of IAS/IFRS for financial reporting, the gore is still out about the be and benefits of IFRS implementation to listed companies that adopt IAS/IFRS either voluntary or mandatory (e.g. El-Gazzar et al, 1990 Jermakowicz, 2004 Hoogendoorn, 2006 Jermakowicz and Gomik-Tomaszewski, 2006 Daske et al, 2007 Hail et al, 2009).Generally, little empirical yard has been provided on whether the cost of IAS/IFRS adoption outweigh the benefits. Specifically, literature on the cost and benefits of IAS/IFRS implementation to listed companies in ECMs in Africa is limited.This written report seeks to investigate out the costs and benefits of IFRS adoption to listed companies in Ghana.1.3 RESEARCH OBJECTIVES AND RESEARCH QUESTIONSGhana, in a free rein to develop its capital markets, established the Ghana Stock dep utise (GSE) in 1989. The GSE became operational in 1990. Currently, there are thirty-four listed companies in Ghana. The adoption of IFRS for financial reporting became mandatory in Ghana aft(prenominal)ward its formal launch in 2007 by the Minister of Finance and Economic Planning. However, listed companies were given additional year to fully implement IFRS. These events provide the opportunity to access the impact of IFRS adoption on listed companies in Ghana.The main(prenominal) purpose of the plain is to access the costs and benefits of IFRS adoption to listed companies. Primarily, the issue focused on are costs, benefits, and implementation challenges to listed companies in Ghana.The specific research questions pursued in this think are followsWhat are the benefits of IFRS adoption to companies in Ghana?What are the costs of implementing IFRS?What challenges do companies in emerging capital markets face as results of IFRS adoption?What are the effects of retrospective ap plication of IFRS (IFRS1) on financial antecedent periods financial statements?1.4 methodologyTwo research techniques are used to collect information on the cost, benefits and IFRS implementation challenges. Interviews and content analysis of some selected annual reports are used in this study.The interviews are used to ascertain the opinions on the costs, benefits and implementation challenges of IFRS adoption from ( ) finance directors/chief finance officers/ finance managers whose firms are all listed in Ghana. Interviews were conducted with the Big 4+1 auditing firms in Ghana. These audit firms provide audit and other accountancy go to about 95 % of the listed companies in Ghana. The interviews with auditors were necessary to seek additional insight and to validate the results of the interviews conducted with FD/chief financial officer/FM.1.5 CONTRIBUTION OF THE STUDYThis study is down the stairstaken bearing in mind the following contributions it intends to achieveTo the b est knowledge of this researcher, this study is the first of its kind in Sub-Saharan Africa and could inform policy makers in other ECMs about the costs, benefits and implementation challenges when companies are forced to adoption IFRS as a bases of financial reporting.The study is of tremendous use to the International Accounting Standards Board (IASB) to evaluate the costs and benefits of its standards to companies and the implementation challenges to take steps to reduce the costs and challenges and improves on the benefits. This volition help the IASB to achieve its aim of standardisation of financial reporting rough the globe.The study could also help inform companies worldwide which decide to adopt IFRS voluntarily about the costs, benefits and implementation challenges before venturing into such initiative.1.6 ORGANISATION OF THE STUDYThis study has been structured into cardinal chapters. The content of each chapter is detailed downstairsCHAPTER ONE launchingThe backgrou nd of the study, which comprises the introduction, and the statement of the problem are stated. The grant research targets and specific research questions used to achieve the objectives are stipulate. The contributions of the study are expressed. The chapter ends with the organization of the entire study.CHAPTER devil EMERGING CAPITAL MARKETS AND monetary REPORTING environs IN gold coastThis chapter starts with the discussion of emerging capital markets. Land and people of Ghana, the economy of Ghana, forms of business ownership, the evolution and the role of the Ghana Stock vary, and sources of financial reporting regulation in Ghana are covered in this chapter. The chapter ends with the summary of issues covered in the chapter.CHAPTER THREE lit REVIEWThis chapter discusses the role of capital markets, the importance of financial reporting in capital markets. The role of listed companies in promoting financial reporting, the history of the International Accounting Standards, recent trends towards worldwide adoption of IFRS, and the importance of IFRS adoption, prior empirical research, and gaps in the literature are covered under this chapter. All these are canvas to put the topic in context. The chapter ends with a summary of the issues discussed.CHAPTER FOUR METHODOLOGYThe methods and techniques used to collect the data and their advantages and limitations are discussed. The issues studied in this chapter are justification for the choice of Ghana, definition of the period studied, profiles of companies and research instruments. The primary data collected through questionnaire and interviews are quantified using descriptive statistics. The chapter ends with the summary of activities undertaken.CHAPTER fin FINDINGSThis chapter analyses and discusses the results obtained from the descriptive statistics conducted in previous chapter.CHAPTER SIX CONCLUSIONThis chapter reminds of the research objective and questions studied including the procedure for dat a collection and analysis. The chapter presents the key findings of the study undertaken. The chapter also presents the limitation of the study and suggestions for future research. It ends with the coverage of the overall conclusion of the study.CHAPTER TWOCOUNTRY PROFILE AND FINANCIAL REPORTING ENVIRONMENT IN gold coast2.1 INTRODUCTIONThe environment indoors which a study is undertaken influences the methodology to be used and the weight readers should put on the conclusion drawn from the study. Therefore, collar the social, political, cultural, and frugal within which this study is undertaken is important. This chapter puts the research environment in context. The locating and peoples of Ghana is provided in section 2.2. Section 2.3 presents political development in Ghana. Section 2.4 outlines the structure of the Ghanaian economy. The financial reporting system in Ghana is presented in section 2.5. Section 2.8 summaries the issues studied in the chapter.2. THE estate of the realm AND PEOPLE OF GHANAGhana is sub-Saharan African country fixed along the Atlantic Ocean with a total land celestial sphere of 238,539 square kilometres. Ghana shares borders with Togo, Cote dIvoire and Burkina Faso. There are ten regions in Ghana. These regions are broadly categorised into two Northern and Southern welkin. The major botany of the northern sector is savannah but the southern sector is preponderantly rainforest belt. The commonwealth of the country as at the last people census in 2000 was 18.91 million with an annual growth rate since 1984 2000 of 2.7% (GSS.2007).The population density of the country is 79.3% with greater concentration in the southern part of the country. The temperature is generally between 21-32C (70-90F). The Ghana Statistical Service puts the literacy rate in the country at 34.2%. There are about 56 different languages in Ghana due to the many ethnic groups. The incline language is the official language of the country.3. POLITICAL DEV ELOPMENT IN GHANAGhana was the first country in sub-Saharan Africa to gain license from the British in 6th March, 1957. Ghana became a republic in 1 July, 1960. Ghana is a member of many notable international organisations some of which are as follows the Africa Union, the World Bank Group, the Commonwealth, ECOWAS, International pecuniary Fund, Africa Development Bank, the African Peer Review Mechanism and the Economic residential district of West Africa States.Ghana aft(prenominal) going through four palmy coup dtats return to antiauthoritarian rule in 1992 under executive presidency. The nation has enjoyed an uninterrupted democratic regime since 1992. The last choice of the country was held on the 7th of December 2008. National Democratic Congress, a party with social democratic ideology took over the reigns of government from the raw(a) Patriotic Party- a party with capitalist philosophy.Internationally, Ghana is seen as a beacon of hope on the continent of Africa becaus e of her democratic credentials.4. THE ECONOMY OF GHANAThe economy of Ghana depends predominantly on agriculture, mining and quarrying and forestry. The economy has been designated in three major sector-agriculture, service and industrial sector. Agriculture is the main economic activity and currently accounts for about 34.3 of GDP, followed by 31.0% from the Services sector (GSS, 2007). Ghana relies mostly on Cocoa and Gold for its foreign notes earnings. The industrial sector contributes. Ghana has recently discovered oil in commercial quantities with first lifting expect in the year 2010.The GDP growth rate of the country between 2005 and 2008 are as follows 5.9%, 6.4%, 6.3% and 7.2% percent one by one (World Bank, 2008). The currency of the country was re- denominated in July 1, 2007 by setting ten g-force Cedis to one Ghana Cedi. This was done to remove dead weight zeros of the old cedis as the stack and value of transaction keeps increasing to make put down easier (GOG, 2 008). In 2007, Ghana successfully raised US $750M from the Euro Bond Market. The baffle was oversubscribed by the international community. The oversubscription and the quality and internationality of the investors were attributed to the confidence of the international community in the Ghanaian economy (MoFEP, 2008).5. FINANCIAL REPORTING ENVIRONMENT IN GHANA2.5.1 Sources of Financial Reporting Regulation in GhanaThe government and the private sector are responsible for financial reporting regulation in the country. The government exercise its responsibility through the section and the agencies under its purview namely fipple flute Generals Department, Securities and Exchange Commission, Bank of Ghana and the Insurance Commission. The Ghana Stock Exchange (GSE) and the Institute of Chartered Accountants (Ghana) (ICAG) are the private sector institutions responsible for financial reporting regulation in the country.2.5.2 The Registrar Generals Department (RGD)Every smart set in G hana is expected to registrar with the Registrar of companies in accordance with the Companies commandment 1963, pretend 179. The Registrar Generals Department in Ghana is responsible for the issuance of certificate of incorporation and commence before a company can start its run activities. Companies are expected to submit their annual account to the (RGD). The RGD has the origin to disembarrass a company from revelation petitionments.2.5.3 Bank of GhanaThe Banking Law 1989, PNDC 225 gives the substitution Bank, Bank of Ghana (BoG) an oversight responsibility over the banking and non-banking financial services institutions in Ghana. Banks and non-banking financial institutions are suppose to comply with financial reporting requirements in Ghana in addition to Manual of Accounting and Auditing specified by the BoG. The BoG regularly visits the banks and nonbanking institutions in the country. Financial and nonfinancial banking institutions are supposed to file their annual returns with the BoG.With the adoption of IFRS Ghana, banking and non-banking financial institutions are infallible to comply with IFRS in addition to the Accounting and Auditing Manual specified by the BoG and the requirements of the Companies Code 1963, Act 179.2.5.4 privileged Revenue ServiceThe Internal Revenue Service is empowered by the Government of Ghana to develop the forms and basis of taxation in Ghana. Taxes, which affect corporate financial reporting, are as follows corporate tax, capital gains tax, stamp duty, gift tax and national reconstruction levy, value added tax and now the Economic Stabilisation Levy.The customs duty Excise and Preventive Services (CEPS) levy imports and Exports duties on companies.2.5.5 Institute of Chartered Accountants (Ghana)An Act of Parliament, Act 170, established the Institute of Chartered Accountants (ICA) (Ghana) in 1963. The Act 170 empowers the ICA (Ghana) as the regulator of financial reporting in Ghana. The members of ICAG are o nly persons recognised under the Companies Code, Act 179, for the purpose of audit of companys account. Until the adoption of IFRS in Ghana, the Ghana Accounting Standards (GAS) that was in used was adaptation of the IASC standards after the each IASC standard was reviewed. The ICAG is a member of the International Federation of Accountants and joining of Accountancy Bodies in West Africa.1. Ghana Companies Code 1963, Act 179The companies cipher 1963, Act 179 prescribes the nature and form of information which must be provided in the annual reports and accounts of corporate entities in Ghana. The Companies Code defines annual reports and accounts as directors report, kale and loss accounts for a period, balance sheet as at the end of the period, notes to the accounts and the auditors report. Section 124 (1) enjoins directors of corporate entities to prepare and submit audited accounts to members and debenture holders every schedule year at intervals of not more than fifteen mont hs. With the adoption of IFRS companies are required to comply with the requirements of the Companies Code in addition to the measure and revelation requirements as specified by the IASB. In Ghana, failure to comply with the victual of the Companies Code carries sanctions.2.5.6 Ghana Stock Exchange (GSE)The Ghana Stock Exchange (GSE) was incorporated as a private company in 1989 under the Companies Code Act 179(GSE WEBSITE). Trading on the floor of the exchange commenced on November, 1990. There were thirty-five (34) companies listed on the GSE as at 31st December, 2008. assert Bank Gambia Limited is only foreign issuer on the GSE. The total volume of shares traded on the exchange in the year 2008 were two hundred and half dozen teen million, five hundred and eighty four thousand and six hundred (216,584,600). The year-to-date performance of the GSE as at 31st December, 2008 was 58.06%. The Stock Exchange Listing Regulation 1990, Legislative Instrument No.1509 instructs listed co mpanies to make additional disclosure in their annual reports regarding the number shares and stated capital, information about the company secretary and registrars, transactions with directors, statement of source and application of funds, interim reports and unaudited report to the GSE prior to the submission of audited annual reports. The role of the GSE is to win the confidence of the expend public (internal and external), cherish investors and encourage companies to raise funds through the candour and debt markets.Therefore, IFRS which has been perceived by the IASB to be a high quality accounting standards will help the GSE in their quest to build confidence and protect investors. The focus of this study is the impact of this perceived high quality standards on listed companies in Ghana which to the best knowledge of this researcher has not besides been studied.2.5.7 International Financial Reporting StandardsWith the adoption of IFRS in Ghana, listed companies are require to comply with the measurement, presentation and the disclosure requirements of applicable standards in addition to the requirements of the Companies Code 1963 Act 179 and the Banking Law 1989.6. SummaryGlobalisation of businesses and integration of capital markets of which GSE is part, makes it imperative that financial reporting practices of listed companies should be reliable, relevant, verifiable, comparable and confirm with international financial reporting standards. Financial reporting is affected by the social, political and economic environment within which its operates. This chapter discussed the country profile of Ghana and the financial reporting environment in Ghana.The next chapter reviews the literature.CHAPTER 3LITERATURE REVIEW3.1 INTRODUCTIONThe issues studied in this chapter include conceptual issues and theoretical framework on the impact of IFRS adoption on companies. Specifically, the issues studied include, the meaning and history of international financial re porting standards, IFRS adoption around the world, the role of capital markets, the relevance of IFRS to emerging capital market and theoretical framework on the impact of IFRS on companies.3.2 HISTORY OF INTERNATIONAL ACCOUNTING FINANCIAL STANDARDS BOARD (IASB)The International Accounting Standards Board (IASB) is private non-profit making organisation responsible for the development, issuance and approval of accounting standards to form the basis of financial reporting. The objective of the IASB is to,provide the worlds capital markets with a single set of high quality accounting standards to be used as a common language for financial reporting (IASB. org).The IASB came into effect in 2001 to replace the International Accounting Standards military commission (IASC).The IASC was formed by a group of professional accountants from nine countries (Australia, Canada, France, Germany, japan, Mexico, Netherlands, joined Kingdom/Ireland, and the United States of America) in 1973. Sir He nry Benson, who put forward a proposal for the formation of IASC at the 10th World Congress of Accountants in 1972, was elected the first chair in 1973 (IASPLUS.org). The immediate tasks of the IASC were the development of accounting standards on accounting policies, inventories, and financial statements. The IASC issued its first accounting standards in I975. The accounting standards developed and issued by the IASC were called the International Accounting Standards (IAS). These accounting standards are still in used today. The IASB and its predecessor lack the power and authority to check over that companies that adopt their them are complying with their standards. They rely on national standard setters to ensure that companies comply with their standards.3.3 THE MEANING OF INTERNATIONAL FINANCIAL REPORTING STANDARDSAccounting standards are a set of rules, regulation, and convention that guide the preparation of financial statements and financial reports. Accounting standards for m the basis for the preparation and auditing of corporate annual report. Accounting standards are developed based on conceptual framework and in the case of the IASB the due process. conceptual framework for the preparation of account has been expound as a constitution (FASB, 1976 Miller, 1985 Solomon, 1986) which forms the basis for developing accounting standards. Conceptual framework are developed to guide standard setters to ensure dead body in issuing future standards and as a guide in settling accounting issues in situations where there are no accounting standard ( IAS.PLUS.org). The conceptual framework defines the elements in the financial statements, how they are recognised, thrifty and presented which serve as a point of reference to management in situations where there are no accounting standards (IAS. 8). Conceptual framework is not an accounting standard in itself. In situation where there is a clash between a particular standard and conceptual framework, the meter r eading of the accounting standard supersedes that of the conceptual framework.The development of accounting standard undergoes some(prenominal) stages before it is published. The process through which a project undergoes before it is finally issued or rejected through voting is known out-of-pocket Process. Due Process allows interest groups (preparers, users, auditors, analyst, academia etc) to take part in the standard setting process through the submission of comments. In spite of the democratic nature of the standard setting process, prior research document acuate lobbying by constituents of the standards setters (see Zeff, 2002 Georgiou, 2004 Cortese et al, 2006). Accounting standards can at best be fantasy of as a compromise between competing constituents.International Financial Reporting Standards (IFRS) are developed and issued by the IASB. The standards issued by the IASC are called International Accounting Standards (IAS). IFRS has both narrow and broad meaning (IAS PL US.org). In the narrow sense, IFRS refers to the sets of sweet standards issued by the IASB different from the previous standards (IASs) issued by the IASC. The IASB has issued eight new standards (IFRS 1, 2, 3, 4, 5, 6, 7 and 8) since 2001. Broadly, IAS 1.11 defines IFRS as the entire standards (IFRSs and IASs) as issued by the IASB and IASC respectively and the interpretations issued by the International Standards Interpretation Committee (IFRIC) and the Standards Interpretation Committee (SIC).3.4 IFRS ADOPTION AROUND THE ecumenicIFRS has gained acceptance as a single set financial reporting standards in countries around the world. Deloitte (2008) suggests that globalisation of capital markets have created the need to bit local standards in favour of international standards and benchmarks and attributed IFRS adoption as single set of global accounting standards as the best example towards this end. Deloitte asserts that more than hundred (100) countries have adopted IFRS for financial reporting but others including (Chile, Korea, Brazil, India, and Canada) have agreed to adopt or converge to IFRS by 2011. Chile and Japan have agreed to work the IASB to eliminate the difference between their local GAAP and the IFRS to ensure convergence.The European Union (EU) in 2002 mandated all listed companies within the EU to issue financial report using IFRS beginning 2005 (EC No. 1606/2002). This applies to new countries that will be admitted to the EU membership. This development made the EU the largest customer of the IASB because no continent had and have still not winning such bold initiative. Even though IFRS is mandatory for all listed companies in the EU, the EU does not issue blanket adoption of the standards issued by the IASB. The Accounting Regulatory Committee (ARC) within the European Commission must stand the standards before they become applicable in the EU. This endorsement process confers political power on EU over the IASB (Whittington, 2005) a t least for now. This power would dwindle if the largest capital market of the world, the United States, eventually adopts IASB standards, which has started with the removal of expiation requirements ( ) for non-US issuers who issue financial report based on IFRS.In 1993, the IOSOC tasked the IASC to develop core standards to be used for cross boarder lean after the existing standards had been reviewed. The core standards were issued in 1999 and the IOSCO recommended its members to use IASC for cross boarder listing in the year 2000 (IASPLUS.com). Many countries have adopted IFRS due to their tie beam affiliation with politically powerful bodies and their agents, which offer a great deal of assistance, which could be financial, training, trade partnership etc. Ghana maybe allowed IFRS for financial reporting due to its affiliation with the IFAC (World Bank, 2006) and mandatorily adopted IFRS in 2007 after the recommendation by the World Bank in 2006.The United States, which woul d, perhaps be the last country to adopt IFRS, has taken a elephantine step towards converging the US GAAP with the International Accounting Standards Boards. The US SEC has removed the requirements, which ensures that foreign issuers who report based on IFRS finalise their financial statement with that of the US (SEC, 2007 A.III.2). The US SEC has developed septette milestones, which must be achieved in order for the SEC to determine in 2011 whether IFRS should be mandatory for US issuers in their filings with the SEC in 2014 (SEC, 2008). When the US finally adopts IFRS it would become the language for reporting as other countries would be attracted to do so (Tweedie, refer to assignment). This development when actualised will lead to global convergence, which has been the long cherished vision of the IASC (now IASB) since its creation in 1973 (Benson, 73 IASB, 2003). IFRS adoption can come in many forms and shapes. Some countries (e.g. South Africa, Ghana) have adopted IFRS with out modificat

Folklore Traditions and Paleontology

Folklore Traditions and PaleontologyThe scientific process frames information exploitation empirical reason, a system that extracts valuable and seemingly unbiased facts of spirit while a lot affording less room for sources of know takege that defy its rigid methodology. As a result, information coming from oral histories, myth and ritual is non always regarded as valuable, or at least non as valuable as that which stinkpot be tested in a laboratory setting. Even so, traditions of folklore and so-called pure scholarship d induce interacted across time, and the focus of this paper will be to question in what ways folklore has informed research in the field of dodoology. How did traditions of myth yarn-dye early impressions of dinosaur fossils, has folklore ever aided paleontologists spend a penny, and how brace dinosaurs shaped myth itself these argon all questions I intend to answer, focusing mostly on fossils and folklore endemic to North America and East Asia.Lik e every other field, recognition reflects the changing perspectives of pot through different time periods. By examining the persona folklore plays in paleontology, I am overly interested in track larger themes of skepticism toward non- westbound sources, conflicts between scientific and cultural beliefs, and how scientists understanding of what constitutes logical information changes. It would be shortsighted to state the slip evidently as one pitting European viewpoints against those of essential Ameri arse and Asian cultures. solution with Georges Cuvier and the theory of extinction, then later with Charles Darwin and the theory of evolution, Hesperian psyches themselves amaze desire had to contend with the Christian narrative of intelligent design. As scientist and historian Adrienne mayor points out, even virtually Western folklore owe their beginnings to dinosaur fossils. I will be drawing lots of my material from mayors 2013 book Fossil Legends and the First Americans which discusses the sp atomic number 18 obstacles encountered in accessing and publishing information from natural sources. All of this is to register how threefold perspectives often shape scientific studies and how the cut and dry methodology we often associate with Western research is often much nuanced than it appears.Dinosaur fossil finds create occurred as capacious as people waste walked the Earth, and it is not impress to see how myths from nearly the world take shape from encounters with dinosaur corpse. Robert plan in 1677 was possible the first to put a fossil discovery in scientific terms, though not without mythical overtones. Part of a femur later described as croaking to Megalosaurus was called Scrotus Humanum by Robert Plot who included it in his book The Natural History of Oxfordshire. Coming long before dinosaurs were understood with any accuracy, Plot discusses multiple sources for the turn out, which he does bed as a thigh bone. He sta rts by suggesting it belonged to a roman war elephant, then compares it to myths of giants, both in the Bible and in to a greater extent(prenominal) novel history. Goliath features as evidence in Plots analysis on with a giant believed to bewilder been in the Tartar army that invaded easterly Europe in 1575 a Man of ordinary stature readiness go upright between his legs when he did stride (Plot). He concludes that the bone is very likely a man or womans, one whose sorting was perhaps wiped out by the Flood because the skeletons of modern humans have not shrunken by any remarkable degree.Apart from Robert Plots scriptural references, his other observations are a blend of history and hearsay. Biblical references themselves are myths of their proclaim kind, not so much in the sense of beingness fantastical, simply insofar as they are stories used to explain reality. interpreted in that light, they are equivalent to the myths about dinosaurs arising in native Australian Ameri can and Chinese folklore traditions. Given his time and place, myths naturally informed his judgement, even in a scientific study. The other notable feature of Plots observation is the idea that a catastrophe, such as the biblical Flood, was responsible for the disappearance of whatever could have had such a vast femur. Georges Cuvier, who made a huge contri neverthelession to the study of paleontology about a century afterward Plot, similarly appealed to the idea of catastrophes wiping out species, a view kn take in as catastrophism. He used catastrophism to reason the phenomenon of extinction, an idea that at first conflicted with Cuviers own sense of the world as created perfectly by theology. Why would a species go extinct if it was part of the divine creation, or why would God make it go extinct? The discovery of dinosaurs and the resulting theories about life did much in reshaping Western notions of natural history.though nearly beliefs were upset by these large fossils, others were stabilized and encouraged. Cuvier, presumably after reconciling with the reality of extinction, developed his views on catastrophism largely with the dish of Native American sources. Having never traveled to North America, he relied on interpretations of indigenous folklore, journals and actual fossil specimens direct by natural scientists (Mayor). Mayor discusses how Cuvier had amassed a considerable trove of material, among which were fragments of mastodont tusks recovered from a branch of the Susquehanna River as it so happened, the Delaware and Lenape name for that subsection of the river is chemung, which translates to place of the horns (Mayor). Though it is not unmortgaged to what extent paleontologists have been led to excavation sites by the help of indigenous folklore, or in this sheath a simple translation and interpretation, it seems fairly likely that corroborations such as these foldd facilitatory in some regard.Of course, what proved doubly helpfu l to Cuviers burgeoning theories was the existing Native American tales about the fossils they had set in motion, which came to his attention through the work of Rembrandt Peale. Peale published a large amount of Native folklore, including the legend that the olympian creatures to whom the fossils belonged had once roamed the Earth, but were destroyed by a lighting move of the good Spirit in a brief but destructive moment. Similar lore about the grandfather buffalo existed, no interrogation because Natives had encountered the giant skeletons of Pleistocene bison which were widespread (Mayor). All this information reached Cuvier, who cited Peale in his own work and used Native myths of violent catastrophes to bolster his theories behind their extinction (Mayor). Again, though it is difficult to tell how much Native lore squeeze Cuviers views, the very fact that he referenced their myths is what a skeptical scientist powerfulness deem an ad hoc hypothesis, convenient for how it upholds the perspective he already finds compelling. while Mayor shows how myths were useful to Cuviers understanding of North American natural history, on with that of other figures like Thomas Jefferson, Phil Senter in a 2013 article discusses how myths have also been used more than recently to debunk scientific theories. Senters persona titled Dinosaurs and pterosaurs in classical and roman art and literature? An investigating of young-earth creationist claimsfocuses on how fossil observations made during the antediluvian classic civilizations have been re-interpreted by modern Christians looking to debunk the theory of evolution. Illustrations that Senter describes as reflecting encounters with Mesozoic reptile skeletons are claimed instead to be those of mammals and reptiles green today in an sweat to cast doubt on the separation of humans and such animals by millions of years (Senter). As this case clearly shows, mythology is a tool that can also be used to discredi t perception. Though this may, for some, be more incentive to steer clear from incorporating folklore into scientific narratives, Senter proves that it can be save with a little research. If not to improve the popular understanding of a subject by expanding the context in which it is studied, then folklore go uped through science presents a way to overturn misconceptions at odds with commonly real scientific theories.Folklore in paleontology, or what Mayor calls fossil legends, can also work the other way around, aiding our understanding of myth creation itself. For instance, the Western myth of griffins is possibly the result of traders along the silk route in interchange Asia encountering skulls belonging to Protoceratops (Mayor Heaney). Instead of myths informing the study of dinosaurs and the history of paleontology, as is the case with Native American folklore and fossils discovered in North America, this is an example of how paleontology can contribute to the study of m yth and ancient cultural exchange. Though this particular connection between griffins and dinosaurs is disputed by some archeologists, it does not detract from the reality that mythology and science taken together can agree the multiple fields of study, such as anthropology and history in general (Tartaron). Another example of fossils informing cultural myths can be instal in the popular beliefs of flying dragons in China. According to paleontologist Dong Zhiming in his 1992 book Dinosaur Faunas of China, dinosaur trunk from the Jurassic to Cretaceous Periods continue to be regarded as belonging to mythical dragons (Zhiming). In some parts of China, fossil remains are still extracted, crushed into powder, and consumed with the belief that they contain magical better properties (AMNH).Similar beliefs were present in Lakota Native American culture. Beginning around the time of distinguish and Marshs in famous Bone Wars, contact between indigenous figures and paleontologists was renewed. James Cook, a hunter who was friendly with the Lakota Sioux and who was shown a giant chatter fossil by a man named Afraid of His Horses, introduced Othniel Marsh to famous Lakota Chief Red Cloud and persuaded the Sioux that Marsh was interested in swot, not gold. Marsh became good friends with Red Cloud, and incorporated the Lakota view that large fossils belong to extinct Thunder Beasts in his naming of Brontosaurus Thunder reptilian (Mayor). Mayor also discusses Cooks ranch in Nebraska where Native Americans and paleontologists on a regular basis interacted, but from which there is a frustrating lack of evidence this instant linking Native folklore and experience to major excavation sites. In spite of that, the fellowship of Marsh and Red Cloud is also testament to the role Native Americans personally helped in palaeontological efforts. Though their myths did not accord with the scientists views, which by this time had outgrown Cuviers speculations, they show a cl ear awareness of fossils.Without getting into larger questions of discovery and what defines a paleontologist, I cannot help but underscore, as Mayor does in her book, the highly contrasting views that many a(prenominal) Western scientists showed toward indigenous history. George Rogers Clark of the Lewis and Clark parade once wrote, I see no reason why indigenous tradition should not be received as good History, at least as good as a great part of ours, but the very(prenominal) broadmindedness was not forthcoming in other authorities. George Gaylord Simpson, professor at capital of South Carolina and Curator at the American Museum of Natural History, could not have been more dismissive of Native American claims to fossil discovery Indians certainly found and occasionally collected fossil cram but these discoveries are no real part of paleontological history (Mayor). This quote is one of Simpsons many showing his blatant disregard for work done outside the good example of tradi tional scientific methodology. It is not an overstatement to suggest that he was simply racist. Yet this is equally a part of the history of fossil discoveries, and it is charge discussing to see how much naturalists and paleontologists across time may have measuredly limited their own cognition by abandoning non-conforming sources of information. Many of paleontologys major travel forward were, and still are, occasioned by untraditional methods of accessing information.Folklore is hard pressed on its own to describe where fossil remains may be found, but the example of Marsh, as well as his nemesis Edward Drinker Cope, proves that it was at the very least a tool of communication between Western scientists and Native guides. Cope was not as intrepid as Othniel Marsh, but he did travel to the Badlands in South Dakota where he arranged to have a Sioux scout lead him to where the remains of Thunder Birds and Water Monsters could be found. At one spot, he recovered the skull of a duc k-billed dinosaur as well as fossils from 21 other dinosaur species (Mayor). By accepting folklore as a means of communication, Cope and Marsh were able to receive help in finding these bones, not to mention persuade understandably hostile Natives that they were not interested in appropriating their land. Suffice it to say that someone who disregarded the possibility that Natives had any knowledge of fossils would not have been so prospering as to be led to major excavation sites, or at least not on friendly terms.As the Sioux tradition regards monsters from the ancient prehistoric as having been killed by divine lightning, they avoid touching the bones lest they incur a similar fate. This type of special, even sacred approach to the unknown is paralleled by the Chinese belief in the magical properties of dinosaur (dragon) bones. It is the personal credit line of a less enlightened scientist to denigrate these cultural understandings of the deep past simply because they lack th e same framework as Western scientific inquiry. Even within the sterile and precise parameters of paleontology, is there not some deep-seated awe of dinosaurs and the world they occupied? Is this not comparable to that of people who relate to it in terms of myth and lore? Yet other larger point to be gleaned from this comparative study of folklore and paleontology is how consequence can exist in multiple forms. The legend of Thunder Birds is as real to Native Americans as the efforts of geologic dating and excavation are to Western minds. To prioritize one over the other is to overlook the droll and intrinsic value of each as a system of knowledge in itself.The absurdity of disregarding non-Western fossil legends is increased all the more when one finds how the Greeks and Romans, the forbears of all Western civilization, also drew upon mythology in their own discoveries of fossils. In another book by Adrienne Mayor, The First Fossil Hunters, she discusses how the Greeks also drew upon the oral culture of Homer and Hesiod. Much like Robert Plots speculations, Greek myths of monsters, giants, and titans were well known and held a place closer to reality than any modern reader of the classics ability understand (Mayor). As such, giant bones found around the Mediterranean Sea also came with convenient explanations. Or like the example of dragon myths in China, it is even more likely that their myths themselves came from fossil discoveries. Interestingly enough, the Greeks also were of the opinion that lightning smote the oversized monsters of the past the modern consensus in the scientific community about the actual demise of the dinosaurs by asteroid collision is not very far off from this common myth. Yet again, the distinction between relied-upon science and the myths of world cultures come to remarkably similar conclusions despite accessing different knowledge sources in the process.Coming, at last, back off to the question of whether folklore has played a role in paleontology, the answer is yes. This role, however, is label by a departure from traditional scientific method what folklore adds to science instead comes via interpersonal relations, interpretive meanings and subjective experiences. In the case of Marsh, Cope and the Sioux, folklore itself may not have lead the naturalists to their excavation sites, but a respect for the tradition as it was, clearly did play a role. The predominate evidence presented in this paper shows that myths work indirectly, and indeed interdependently with paleontology. The examples of Chinese dragon lore and Western myths of griffins shows that working backward through paleontology can also explain myths. Incorporating myth and legend into the study of dinosaurs and their fossil remains creates a more interdisciplinary, and therefore deeper, study of dinosaurs and their histories. In the more nuanced paleontological discussions going on today about dinosaur appearance and primitive characteris tics, it becomes clear how much scientists own subjectivity was formerly at play in the depiction of dinosaurs. Without evidence of feathers, for instance, scaly reptilian images become the norm, images that might have simply made the most sense to scientists rather than being by trial and error proven. Myth functions in much the same way.Robert Plot and Georges Cuvier, by fashioning conclusions using biblical myth as well as Native American folklore, in Cuviers case, are excellent examples of how folklore influenced the early study of dinosaurs. Indeed, the foot fathers of paleontology are still extolled in spite of their now-ridiculous sounding evidence, which shows the racial discrimination lurking behind other naturalists work when they discredited on sight the knowledge of indigenous peoples. What I have especially tried to show is how folklore and fossil legends represent unique and equally valuable sources of information. Though their content might not be directly relatab le to the study of a particular fossil in a specific period, there is ample evidence to show that having at least a respect for other traditions experiences with fossils can prove beneficial in unseen ways. We should never forget how ridiculous some formerly common beliefs about dinosaurs seem to us now, such as naked and sometimes anthropomorphic renderings made in the recent and outside past. Myth and folklore surround us and inform our thinking in more ways that we are aware of. Acknowledging this and respecting those traditions for what they are can only move on our understanding.Works CitedAMNH. Natural History of Dragons. AMNH. N.p., n.d. Web. 23 Mar. 2017. .Asia-Pacific Dinosaur Bones used as Medicine. BBC News. BBC, 06 July 2007. Web. 23 Mar. 2017. .Mayor, Adrienne. The First Fossil Hunters Paleontology in Greek and Roman times. Princeton, NJ Princeton UP, 2000. Print.Mayor, Adrienne. Fossil Legends of the First Americans. Princeton Princeton UP, 2013. Print.Mayor, A., H eaney, M. (1993). Griffins and Arimaspeans. Folklore, 104(1-2), 40-66.Plot, Robert. The Natural History of Oxford-shire. Newport Pagnell Minet, 1677. Print.Senter, Phil. Dinosaurs in Greco-Roman Art? Palaeontologia Electronica. N.p., 2013. Web. 23 Mar. 2017. .Tartaron, T. F. (2014). Cross-Cultural Interaction in the Greek land Culture Contact Issues and Theories. In Encyclopedia of Global Archaeology (pp. 1804-1821). customs duty New York.Zhiming, Dong. Dinosaurian Faunas of China. Chinese Ocean Press, 14 Mar. 2017. Web. 22 Mar. 2017. .

Food and Nutrition for Young Children

nourishment and Nutrition for Young ChildrenChelsea BaileyHealth promotion and development fictitious characters of viandss which should be avoided by young youngsterrenSalt even in sm every quantities elicit rotate dangerous for babies because at their young mount up their kidneys argon unable to plow the salt in the way that an adults kidneys thunder mug. Salt is integrity of the United Kingdoms most overly consumed. The importance of post cooking for babies and children is highlighted by the guidelines. Pre-packaged convenience victualss give birth high levels of salt and flump and should non be accustomed to children they argon potentially harmful to a babys or young childs create internal organs.The guidelines provided by the nutrition Standards Agency for salt consumption for children are as followsAgeGuideline salt intake (g/d)0-6 monthsLess than 17-12 months11-3 years24-6 years37-10 years511 years +6Sugar should non be hold upn to young children much(preno minal) as sugary drinks give them juice or draw as a treat but try to give them lots of water. This will give them more energy rather than a sugar rush it is a healthier choice which they will make to love. By doing so this will reduce the risk of obesity and tooth decay. pull together particularly whole nuts should not be prone over to children low the age of 5, as they lot be a potentially blackened choking hazard. Peanuts are included in this category however if on that point is no history of peanut allergy in the family, they preempt be given to young children in the physical body of peanut butter or crushed and added to yoghurts or cereals. According to information released by the NHS the percentage of the state regarded by peanut allergy is 1%. Children that have a sibling affected by a peanut allergy are at a greater risk of vexing from it themselves, and unlike early(a) allergies, such as milk and egg allergies, which children unremarkably grow tabu of, peanu t allergy seems to persist in eighty per cent of lot into adulthood.Low fat regimensChildren derive essential nutrients and energy from victualss restraining fat and this is roughlything which is not present in the low fat variety of foods. Until the age of 2 years children should be given whole milk, cheese, yoghurt and oily fish. later on the age of 2 years, the amount of fat in a childs diet can be gradually decreased.Eggs should not be given to babies up to the age of 6 months peculiarly if a sibling or family member has an egg allergy. Babies delicate intestinal brass can react to the protein found in eggs up until the age of 6 months, but after this time well cooked eggs can be given. Yolks and whites should be well cooked to reduce the risk of salmonella infection in eggs, which can be dangerous for young children. The main symptoms of salmonella are diarrhoea, disgorgement and nausea. In children, this can usually be treated at root word with frequent fluids and r ehydration but should be checked with a GP if both worrying symptoms persist.Fish is an excellent source of protein for growing babies and children, swordfish, shark and marlin contain levels of quicksilver which can have a detri kind set on the development of a babys flighty system. These fish contain higher levels of mercury in their systems as they tend to be large in size than early(a) fish, and have fewer predators. This increases their keepspan, and allows the toxic mercury to accumulate within their bodies over a greater period of time. hydrargyrum is cleared and eliminated through the body, but regular consumption above the recommended limits allows a toxic build up to occur, and in children, more so than adults, this can have a devastating effect on the central nervous system and can cause impairments in movements and cognitive oral sex kick the bucket by displacement of essential neurons.Shellfish, as with nuts and eggs, are considered to be potentially allergenic foods along with harbourers of the salmonella bacteria, which causes food poisoning. Therefore this food assort should be avoided in young children and delayed until they are older.Special dietetic requirements should be put in place for children who have allergies to certain foods to turn back their correct needs are fully met. viands allergyFood allergy is a true allergic response to a food once noticed by the bodys immune system. It usually vector sums in a profound reaction, such as a gibbousness to the throat or mouth and in some cases can in reality produce a topical burn on the skin. An example of this is in some children with a cows milk allergy drinking a few sips of milk can result in swelling of the airways that can prove fatal if adrenaline is not administered swiftly.Food intoleranceFood intolerance is caused by a reaction to a type of food which displays less severe symptoms in the sufferer. For example, many people suffer from food intolerances to wheat, dairy and yeast which can cause gastrointestinal symptoms such as cramping, vomiting, diarrhoea, and constipation. These symptoms are very uncomfortable but are rarely life threatening and usually improve when the offending food item is draw back from the diet. In the child negociate setting, it is in that respectfore important to consider not only the particular food that the child is allergic to, but besides the food consumed by other children, as this could potentially prove to be hazardous.Also cultural requirements should be in place such as Muslim children may not be able to eat heart and soul so at dinner time a vegetarian option should be available for them. Also with having different cultures it will be good for the other children to try the different foods which they eat.When working in a child care setting you must ensure documentation is carried out correctly if anything was to supervene but before a child comes into the setting a form must be filled out by the parent/ guardian to inform the staff is their child is allergic to anything.When recording special dietary requirements, in that respect are discordant types of information that should be documented. Childs name, dietary requirements, consequence of the dietary requirement not world followed, soupcon instructions should ingestion of an allergic food occur, necessary medications, emergency get across information and parental and child care provider signature.This information should be documented safely and correctly encase anything was to happen to the child they would be able to access this information straight away.There are various degenerative diseases which children suffer from that have an effect on their physical and mental development. Some chronic diseases are more disabling than others but all can have similar effects on children and their families depending on the insensibility of the disease.AsthmaAsthma is a chronic common respiratory fountain which affects the airways. Asthma typically appears in childhood with approximately 1 in 10 children being affected. During an asthma attack the airways become inflamed and shorten which constricts the childs breathing making them wheezy. There are not always reasons for an asthma flare up but with some children there are food and environmental triggers or allergies, such as deary hair and pollen. Asthma is treated with various medications the most common being a preventer and reliever inhale, and steroid medication. Asthma may also affect a child emotionally as the attacks may be frightening, especially in young children who may become distressed if they cannot breathe properly. This may lead to undue anxiety and distress and may impact upon a childs life emotionally as they grow up.DiabetesDiabetes is caused by having too much glucose in the blood and comes in two types which are. Type 1 is usually diagnosed in adolescence and is controlled by insulin injections and type 2 is usually diagnosed in adulthoo d and is controlled through diet and tablets.Developing diabetes in children there are complications that can change their development such as equipment casualty can occur to the blood vessels in the retina which can impair a childs vision this may have a knock-on effect on their development both physically and intellectually, as a result of sight loss or damage.Cystic FibrosisCystic fibrosis is inherited and a life-threatening condition. The effects of cystic fibrosis are that a childs internal organs particularly the lungs, become congested with sticky mucus which makes the digestion of food and breathing problematic. Children with cystic fibrosis often suffer with pancreatic problems, which in turn cause poor digestion of food. When looking at developmental consequences of chronic diseases poor digestion may lead to inadequate growth as a result of malnutrition.Cerebral PalsyCerebral palsy is a shape used to describe a group of neurological conditions, muscle problems, diction impairment and stiffness on one side of the body. This is caused by brain damage that can occur just after birth or in the womb. The severity of cerebral palsy varies from child to child with some children encountering mobility problems others requiring lifelong care. Cerebral palsy affects development in a anatomy of ways and many children are affected physically and may suffer visual and hearing impairment, whereas others may have learning difficulties and delayed growth. administration guidelines on food and nutritionThe UK government sets out guidelines for babies and childrens food consumption to ensure the required vitamins and minerals are given to keep them fit and develop at the correct rate.In the first 6 months of life the only food that a child needs is breast milk or an infant linguistic rule. After the 6 month milestone has passed than comforting foods can offered in the form of specialist baby cereals and pureed yields and vegetables. If you have a hungry baby it may be necessary to start the ablactation process earlier and there are various types of foods that should be avoided such as, shellfish, eggs, fish, liver, nuts, wheat and gluten based foods, seeds, nuts, unpasteurised and soft cheese.At 6-9 months of age when deprive is started a babys diet should include, milk and dairy products, fruit and vegetables, meat, fish, eggs, beans, pasta, rice, bread, potatoes and starchy foods. There are prepared baby foods and cereals available to demoralize that have been specially made for a young babys consumption but these foods can easily be prepared and pureed at home with the use of a food blender or potato ricer. They also can be frozen if large meals are made.For a baby over the age of 9 months the recommended amount to be given is, 2 servings per day of meat, fish, eggs or pulses, 3 to 4 servings per day of fruit and vegetables, 3 to 4 servings per day of potatoes, bread and rice. Also formula or breast milk can still be given along with healthy fruit and cereal snacks.Vitamins can also be given as children tend to lack in vitamins A, C and D, which can be supplemented in the form of vitamin drops.Vitamin A helps children to see in blear light supports and strengthens the immune system and ensures healthy skin is maintained.Vitamin C helps with the denseness of iron and supports the immune system.Vitamin D helps to strengthen bones and assists with the absorption of calcium.

The Case Of John Lacking Capacity Social Work Essay

The Case Of magic trick Lacking Capacity kind last EssayWithin adult affable sell, tidy sum, issues, organisations and regulatory bodies are evermore involved in the discussions on adventure and safety. Responsibility, duty of caveat, adult safeguarding and cleverness are of concern. The balance of keeping swear out kind functionrs who are viewed as endangered safe in society freighter be contradicted with living separatist hold ups and being able to take the encounters others take in everyday life. Therefore, perceptions and evaluatements of venture is an individual matter for each religious service exploiter, the communities and society and is fraught with finalitys and survivals. Mitchell and Glendinning (2007) provoke that the states role and pre-occupation with risk commission is infra constant evaluation sort of than exploring and seeking to understand service users perspectives of risk. They highlight the take for more service users and carers invo lvement in risks, decision reservation and protection (Parrott, 2006).Events during the life degree such as genetic/biological factors, and childhood experiences can pull in a huge impact on the ability of the mind and individualify to develop and importanttain hot mental health. Ones life course can encounter a combination of stressful events which can test the kind bodys ability to cope s groupyly, which well-nigh terms can trigger anxiety, belief and/or other mental health conditions. gamble factors which can contribute a negative impact on ones mental health can be addressed by influencing payive relationships, a healthy lifestyle, stress focusing techniques and stirred up coping strategies, in which social thespians can be by of ensuring happens. On an individual factor derriere could be facing depression/grief from the de dismantleure of his wife who passed away a year ago. prank could still be in the seven emotional stages of grief ( sellrs UK, 2012). T his involves semiconsciousness or disbelief, denial, bargaining, guilt, anger, depression, and acceptance/hope. Social players and other lords should be aware that, in that location are no time limits on grief and no suffice pattern of emotions and behaviours that people can follow, everyone is different and grief does not continuously happen straight away. The risk factors for experiencing more serious symptoms of grief/ loss of a loved one is that canful could be at an increase risk of being psychiatric tout ensembley unstable cod to a decline of his emotional vigorous being. The change in legerdemains life events/situation could cede a huge impact on his mental wellbeing, not only because he has lost his wife but he was likewise a carer for his wife which would have meant John would have had responsibilities daily. Therefore John also faces having to do it with the loss of his caring role, which he may include him feeling dishonored/ relieved, exhausted and alone. John may also feel angry that person has contacted social services as they feel worried about him, as at this moment in time John may be thinking he is coping fine. Johns family/social factors may be a potential risk as John lives alone and his two children live some distance away and only visit monthly. John could be feeling isolated and due to neediness of family reliever and limited social networks, John could be at risk of deteriorating emotion completelyy and physically. John could be feeling a loss of control all over his life due to these changes and he could experience all types of symptoms such as significant loss of appetite, diminished energy aims, suicide thoughts, depression, anxiety and m either more (NIMH, 2012). The issues just about the perceptions of risk and rights for mental health service users are different as people are sometimes perceived as a risk rather than considered at risk in vulnerable situations. Therefore, John could be at risk of being overlook ed by safeguarding practices and his individual rights comprised by the intellectual health 1983 if he is assessed as lacks capableness, when maybe all John needs is some guard in getting his life linchpin together and learning how to cope with all his life changes. This would be a multidisciplinary decision and user involvement in risk assessment and conscious decision qualification about risks to John and others (Ray, Pugh, Roberts Beech, 2008).Regardless of whether John is assessed as having the condenser or not to accommodate decisions under the Mental Health Capacity Act 2005, then professionals need to raise the awareness of humankind rights and change John to have these rights realised. Independence, choice, control and experiences and feelings associated with danger, fear, abuse and safety would need to be addressed with John. Sheldon (2010) suggests that in any case of risk management, the service user should have their rights explained, including their human rig hts and risk management should not step in with the service users rights to dignity, respect and privacy as also suggested by the dispense Council Code of Practice for Social Workers (CCW, 2002, 1.3, 1.4, 3.1). It is important that the key role of assessments of adults allows people to make their avow decisions whilst minimising risk or maltreat. By placing John at the centre of the caring process, it would be the social workers role to discuss options of support for John as a first option. Fair Access to vex Services would enable the social worker to focus on health, safety, impropriety and involvement with his family and the society but without overlooking risks of self harm, neglect, abuse and risks to carers and others. FACS was launched in 2003 by the Department of Health, so that adults in need can be assessed for eligibility of services (DOH, 2003). It focuses on four takes of risk to independent living, which would be of use in Johns case. danger taking is a normal p art of life, so far the social worker needs to ensure they have taken all the steps needed to minimise risk. With John by considering the consequences of actions and the likelihood of harm he could cause to himself, and discussing the benefits for independence and well being, a support propose for managing risk could be put in place with Johns consent (CCW, 2002, 4.3). Risk assessment will help in developing risk management patterns that pick at risks (Coulshed Orme, 2006). The social workers role would be to issue John with support to enable him to help himself. Under the National Health and Community Care Act 1990, the local say-so would have a duty to assess Johns needs and to ensure thats services are available for John. Protecting and safeguarding John from harm, abuse and neglect including financial, physical, sexual, emotional and institutionally would be the social workers main role. An assessment based on the needs of John would enable the social worker to build a po sitive relationship with John, to gather the pertinent information, form an overview of the situation and identify possible solutions for the best way preceding (Parrott, 2006). Assessment and care planning will enable the local authority to provide practical and emotional support for John. During assessment and care plan the social worker would be able to treat John holistically, tug his independence whilst clarifying risks that can follow from decisions made independently and also being able to involve other health professionals to benefit John. by dint of the care plan, John would be able to adit a unsubtle range of information and services, designed specifically for him. Social workers use the Mental Health Act 2005 as a criterion to minimise risk of harm to self or others, however the d holdside for service users is that of potential holy terror to independence and freedom that sometimes makes seeking help a laborious decision to make in some cases, therefore social work ers work in multidisciplary teams and having the use of assessment and care planning tools, makes decision making easier. Therefore all professionals and John would have some responsibility for making decisions and every professional would have input into providing and sharing information to descend at a considered decision (Milner OByrne, 2009). This also minimises the risk of one person being involved and making decisions solely without having the right knowledge or support to reach appropriate outcomes with John. The autonomy of John to decide whether to employ with social services, and accept that he is not coping well at the moment, conflicts with social services and his neighbours concerns of him putting himself in danger/neglect. The professionals would need good social skills and value the principle of inclusion into society and autonomy to enable John to make his own decisions and make positive changes on his own behalf. The conflict in this case is that facing the soci al worker in assessing Johns needs. On one hand, John doesnt seem to be coping well however he has been assessed as having capacity, but on the other hand, John is exercising his own right to self determination and autonomy as he wont accept any support. The issue the social worker faces is that of John not engaging if John is able to understand some of the presenting problems in his current situation. In order to assess whether intervention is required, collar categories of risk may be required. Johns physical risk could be make harm to himself or others. Johns social risk of becoming isolated and playing in a way that is considered outside of the social norm and emotional risk, his physical and emotional health (Webb, 2006).In the case of John lacking(p) capacity the social worker and other professionals would be working under the framework The Mental Capacity Act 2005 (MCA) in order to provide protection for John, who is unable to make decisions for himself. The Act contains provision for assessing whether people have the mental capacity to make decisions, procedures for making decisions on behalf of people who lack mental capacity and safeguards. master copys would be working under the philosophy of the MCA, which is any decision made, or action taken, on behalf of John who lacks the capacity to make the decision or act for himself must be made in his best interest (Coulshed Orme, 2006). The Act is also supported by its own Code of Practice which has to be interpreted when using the Act. It is important that all professionals working with John understand his capacity might be impact only for a temporary period. The phrases used in the MCA section 2 in relation to a matter and at the material time means that capacity must be assessed on a decision-by-decision basis. Therefore, capacity may not be a permanent status and John should not be described as having or lacking capacity. The level of capacity needed by John would depend on the decision to be m ade. For example, John may need a lower level of mental capacity to make decisions about everyday matters, such as what to eat or where to go at this moment in time. Professional should ensure John has not been assumed as lacking capacity due to his age, appearance, and mental health diagnosis or disability/ medical checkup condition (Webb, 2006).In 2007, under the Mental Health Act for England and Wales, authorise Social Workers were replaced by Approved Mental Health Practitioners (AMHPs) with the role and parry extended to other disciplines. The primary role of an AMPH is to act as the guardian of the longanimouss rights. The AMHP has the responsibility of contacting the patients next of kin and to help any appeals against the order that the patient wants to make. In the case of John not having capacity, the AMHP may control access to some services such as day centres, respite care, residential care and other community support services, if needed (DOH, 2001). The social worker would also need to refer to other health/social care professionals if not already done so such as GP, community psychiatric nurse, physiatrist, counsellor, advice services, specific therapies to ensure an holistic approach is taken (Ray et al, 2008). The reference point report on safeguarding adults in Wales In Safe Hands (WAG, 2000) lay out that people were concerned about the balance between safeguarding and personalisation, between choice and risk. Social workers and other professionals need to ensure people have certain choices and introduce support systems. Social workers will have a distinctive role in multiagency settings and will need to ensure they develop practices to enable service users with mental health to identify and realise their own needs. The team involved in working with John will need to have broad experiences and social views of mental health problems especially in regards to discrimination, oppression, genteel rights and social justice. They will need to co-ordinate efforts to support John so that he does not have negative experiences and /or perceptions of mental health and ensure he received services fairly and equably. The social worker will work with John to ensure he is not a victim of social isolation, poverty, unemployment, insecure housing and limited social and support networks and will have an independent view in assessment and care planning (Faulkner, 2012).In Johns case risk management will minimize the dangers both to and from John. However risk factors are individual and differ from professional to professional due to personal factors and the degree of control they have over the risk. A risk can be viewed as negative and positive. Risk is associated with decision making processes and should never be made in isolation. Social workers must take every precaution to protect the service user and the public, as the law makes people responsible for behaviours whether or not they were the ones who took the risk, think or not . Practitioners can be held liable for negligence and a demote of duty. Trying to predict possibilities and risk assessing is a very important part of the social workers role (Parrott, 2006).Part 2

Bakery Business Plan Jollys Java And Bakery

Bakery billet Plan Jollys chocolate And BakeryJollys Java and Bakery (JJB) is a start-up umber tree and bakery retail founderment set(p) in southwest chapiter. JJB expects to catch the interest of a regular loyal customer suitcase with its broad variety of deep brown and pastry products. The caller-up ends to trope a strong market position in the town, ascribable to the partners assiduity experience and mild competitive modality in the ara.JJB aims to whirl its products at a competitive bell to meet the demand of the middle-to higher-income local anaesthetic market area residents and tourists.The CompanyJJB is incorporated in the state of Washington. It is as owned and managed by its two partners.Mr. Austin Patterson has ex decenniumsive experience in gross sales, merchandising, and management, and was vice president of marketing with both Jansonne Jansonne and Burper Foods. Mr. David Fields brings experience in the area of finance and administration, includin g a stint as chief pecuniary officer with both Flaxfield Roasters and the guinea pig chocolate store chain, BuzzCups.The company intends to lead two full-time pastry bakers and six part-time baristas to handle customer assistant and day to day exploits.professional personducts and ServicesJJB offers a broad consort of coffee and espresso products, all from high note Columbian grown trade coffee beans. JJB caters to all of its customers by providing apiece customer coffee and espresso products do to suit the customer, down to the smallest detail.The bakery provides undecomposedly nimble bakery and pastry products at all times during phone force operations. Six to cardinal oblige batches of bakery and pastry products are prepared during the day to assure orthogonal baked goods are always operable.The martThe retail coffee industry in the U.S. has recently go through rapid growth. The cool marine climate in southwest Washington stimulates consumption of zesty beve rages throughout the year.JJB wants to settle a large regular customer base, and will therefore deoxidise its business and marketing on local residents, which will be the prevalent target market. This will establish a healthy, consistent revenue base to ensure stability of the business. In appurtenance, tourist traffic is evaluate to name approximately 35% of the revenues. High visibility and competitive products and service are critical to capture this segment of the market. pecuniary ConsiderationsJJB expects to raise $110,000 of its own chapiter, and to sweep up $100,000 guaranteed by the SBA as a ten-year loan. This provides the bulk of the current financing required.JJB anticipates sales of about $491,000 in the first year, $567,000 in the second year, and $655,000 in the ternary year of the plan. JJB should break even by the one-fourth month of its operation as it s tea leafdily increases its sales. shekelss for this time period are expected to be approximately $13, 000 in year 1, $36,000 by year 2, and $46,000 by year 3. The company does not anticipate any cash be given problems.Company analysisJJB is a bakery and coffee shop managed by two partners. These partners represent sales/management and finance/administration areas, respectively. The partners will provide funding from their own savings, which will cover start-up expenses and provide a financial cushion for the first months of operation. A ten-year Small Business boldness (SBA) loan will cover the rest of the required financing. The company plans to build a strong market position in the town, due to the partners industry experience and mild competitive climate in the area.2.1 Company possessionJJB is incorporated in the state of Washington. It is equally owned by its two partners.2.2 Company HistoryJJB is a start-up company. Financing will come from the partners capital and a ten-year SBA loan. The following chart and table illustrate the companys projected initial start-up costs.P roductsJJB offers a broad range of coffee and espresso products, all from high quality Columbian grown imported coffee beans. JJB caters to all of its customers by providing each customer coffee and espresso products made to suit the customer, down to the smallest detail.The bakery provides fresh prepared bakery and pastry products at all times during business operations. Six to eight moderate batches of bakery and pastry products are prepared during the day to assure fresh baked goods are always available. merchandise Analysis SummaryJJBs focus is on meeting the demand of a regular local resident customer base, as well as a significant level of tourist traffic from nearby highways.4.1 Market SegmentationJJB focuses on the middle- and upper-income markets. These market segments consume the majority of coffee and espresso products. local ResidentsJJB wants to establish a large regular customer base. This will establish a healthy, consistent revenue base to ensure stability of the bu siness. tourersTourist traffic comprises approximately 35% of the revenues. High visibility and competitive products and service are critical to capture this segment of the market.4.1.1 Market AnalysisThe chart and table below outline the total market potential of the in a higher place described customer segments. 4.2 Target Market Segment StrategyThe governing target market for JJB is a regular stream of local residents. personalised and expedient customer service at a competitive price is key to maintaining the local market share of this target market.4.2.1 Market necessarilyBecause Washington has a cool climate for eight months out of the year, hot coffee products are very much in demand. During the remaining smoke four months of the year, iced coffee products are in significantly high demand, on with a slower but consistent demand for hot coffee products. Much of the days activity occurs in the morning hours before ten a.m., with a relatively steady proceed for the remai nder of the day.4.3 Service Business AnalysisThe retail coffee industry in the U.S. has recently experienced rapid growth. The cool marine climate in southwest Washington stimulates consumption of hot beverages throughout the year. Coffee drinkers in the Pacific northwestern are finicky about the quality of beverages offered at the numerous coffee bars across the region. Despite low competition in the nimble area, JJB will position itself as a place where customers can racket a cup of delicious coffee with a fresh pastry in a relaxing environment.4.3.1 Competition and Buying PatternsCompetition in the local area is somewhat sparse and does not provide nearly the level of product quality and customer service as JJB. local anesthetic customers are looking for a high quality product in a relaxing atmosphere. They desire a unique, classy experience.Leading competitors obtain and roast high quality, whole-bean coffees and, along with Italian-style espresso beverages, cold-blended be verages, a variety of pastries and confections, coffee-related accessories and equipment, and a line of premium teas, share these items primarily through company-operated retail stores. In addition to sales through company-operated retail stores, leading competitors sell coffee and tea products through other channels of distribution (specialty operations).Larger chains go their product mix depending upon the size of each store and its location. Larger stores take over a broad selection of whole bean coffees in dissimilar sizes and types of packaging, as well as an assortment of coffee- and espresso-making equipment and accessories such as coffee grinders, coffee makers, espresso machines, coffee filters, storage containers, travel tumblers and mugs. Smaller stores and kiosks typically sell a full line of coffee beverages, a more special(a) selection of whole-bean coffees, and a few accessories such as travel tumblers and logo mugs. During fiscal year 2000, industry retail sale s mix by product type was approximately 73% beverages, 14% food items, eight percent whole-bean coffees, and five percent coffee-making equipment and accessories.Technologically savvy competitors make fresh coffee and coffee-related products conveniently available via mail revision and online. Additionally, mail order catalogs offering coffees, certain food items, and select coffee-making equipment and accessories, have been made available by a few larger competitors. Websites offering online stores that allow customers to cultivate for and purchase coffee, gifts, and other items via the Internet have become more banal as well.Strategy and Implementation SummaryJJB will succeed by offering consumers high quality coffee, espresso, and bakery products with personal service at a competitive price.5.1 Competitive EdgeJJBs competitive edge is the relatively low level of competition in the local area in this particular niche.5.2 gross sales StrategyAs the chart and table show, JJB ant icipates sales of about $491,000 in the first year, $567,000 in the second year, and $655,000 in the ternion year of the plan.gross revenue Forecast200120022003 unit of measurement SalesEspresso Drinks135,000148,500163,350pastry Items86,00094,600104,060 new(prenominal)000 come in Unit Sales221,000243,100267,410Unit Prices200120022003Espresso Drinks$3.00$3.15$3.31Pastry Items$1.00$1.05$1.10 another(prenominal)$0.00$0.00$0.00SalesEspresso Drinks$405,000$467,775$540,280Pastry Items$86,000$99,330$114,726Other$0$0$0 add together Sales$491,000$567,105$655,006Direct Unit Costs200120022003Espresso Drinks$0.25$0.26$0.28Pastry Items$0.50$0.53$0.55Other$0.00$0.00$0.00Direct Cost of SalesEspresso Drinks$33,750$38,981$45,023Pastry Items$43,000$49,665$57,363Other$0$0$0Subtotal Direct Cost of Sales$76,750$88,646$102,386Management SummaryAustin Patterson has extensive experience in sales, marketing, and management, and was vice president of marketing with both Jansonne Jansonne and Burper Foods. David Fields brings experience in the area of finance and administration, including a stint as chief financial officer with both Flaxfield Roasters and the national coffee store chain, BuzzCups.6.1 forcefulness PlanAs the personnel plan shows, JJB expects to make significant investments in sales, sales support, and product development personnel.Personnel Plan200120022003Managers$100,000$105,000$110,250Pastry Bakers$40,800$42,840$44,982Baristas$120,000$126,000$132,300Other$0$0$0 intact People101010Total paysheet$260,800$273,840$287,532Financial PlanJJB expects to raise $110,000 of its own capital, and to borrow $100,000 guaranteed by the SBA as a ten-year loan. This provides the bulk of the current financing required.7.1 Break-even AnalysisJJBs Break-even Analysis is based on the average of the first-year figures for total sales by units, and by operational expenses. These are presented as per-unit revenue, per-unit cost, and fixed costs. These conservative assumptions make for a more accurate estimate of real risk. JJB should break even by the fourth month of its operation as it steadily increases its sales.Break-even Analysis periodic Units Break-even17,255 periodic Revenue Break-even$38,336AssumptionsAverage Per-Unit Revenue$2.22Average Per-Unit Variable Cost$0.35Estimated Monthly Fixed Cost$32,3437.2 Projected hit and evilAs the Profit and Loss table shows, JJB expects to continue its steady growth in positivity over the next three years of operations.Pro Forma Profit and Loss200120022003Sales$491,000$567,105$655,006Direct Cost of Sales$76,750$88,646$102,386Other$0$0$0Total Cost of Sales$76,750$88,646$102,386 rough Margin$414,250$478,459$552,620Gross Margin %84.37%84.37%84.37%ExpensesPayroll$260,800$273,840$287,532Sales and Marketing and Other Expenses$27,000$35,200$71,460Depreciation$60,000$69,000$79,350Utilities$1,200$1,260$1,323Payroll Taxes$39,120$41,076$43,130Other$0$0$0Total Operating Expenses$388,120$420,376$482,795Profit Before please and Tax es$26,130$58,083$69,825EBITDA$86,130$127,083$149,175Interest Expense$10,000$9,500$8,250Taxes Incurred$3,111$12,146$15,650 engagement Profit$13,019$36,437$45,925 illuminate Profit/Sales2.65%6.43%7.01%7.3 Projected gold FlowThe cash flow projection shows that provisions for ongoing expenses are adequate to meet JJBs needfully as the business generates cash flow sufficient to support operations.Pro Forma Cash Flow200120022003Cash ReceivedCash from OperationsCash Sales$491,000$567,105$655,006Subtotal Cash from Operations$491,000$567,105$655,006Additional Cash ReceivedSales Tax, VAT, HST/GST Received$0$0$0New present-day(prenominal) acquire$0$0$0New Other Liabilities (interest-free)$0$0$0New semipermanent Liabilities$0$0$0Sales of Other actual Assets$0$0$0Sales of Long-term Assets$0$0$0New Investment Received$0$0$0Subtotal Cash Received$491,000$567,105$655,006Expenditures200120022003Expenditures from OperationsCash expense$260,800$273,840$287,532Bill Payments$143,607$186,964$237,731 Subtotal spend on Operations$404,407$460,804$525,263Additional Cash SpentSales Tax, VAT, HST/GST Paid Out$0$0$0 primary(prenominal) Repayment of Current acceptance$0$0$0Other Liabilities adept Repayment$0$0$0Long-term Liabilities Principal Repayment$0$10,000$15,000Purchase Other Current Assets$0$0$0Purchase Long-term Assets$0$20,000$20,000Dividends$0$0$0Subtotal Cash Spent$404,407$490,804$560,263 salary Cash Flow$86,593$76,301$94,744Cash oddment$156,593$232,894$327,6377.4 Balance flat solidThe following is a projected Balance Sheet for JJB.Pro Forma Balance Sheet200120022003AssetsCurrent AssetsCash$156,593$232,894$327,637Other Current Assets$12,000$12,000$12,000Total Current Assets$168,593$244,894$339,637Long-term AssetsLong-term Assets$65,000$85,000$105,000Accumulated Depreciation$60,000$129,000$208,350Total Long-term Assets$5,000($44,000)($103,350)Total Assets$173,593$200,894$236,287Liabilities and Capital200120022003Current LiabilitiesAccounts Payable$14,574$15,438$19,907Cur rent Borrowing$0$0$0Other Current Liabilities$0$0$0Subtotal Current Liabilities$14,574$15,438$19,907Long-term Liabilities$100,000$90,000$75,000Total Liabilities$114,574$105,438$94,907Paid-in Capital$110,000$110,000$110,000Retained profit($64,000)($50,981)($14,544)Earnings$13,019$36,437$45,925Total Capital$59,019$95,456$141,381Total Liabilities and Capital$173,593$200,894$236,287Net deserving$59,019$95,456$141,3817.5 Business RatiosThe following table represents key ratios for the retail bakery and coffee shop industry. These ratios are determined by the Standard Industry variety (SIC) Index code 5812, Eating Places.Ratio Analysis200120022003Industry visibilitySales Growth0.00%15.50%15.50%7.60%Percent of Total AssetsOther Current Assets6.91%5.97%5.08%35.60%Total Current Assets97.12%121.90%143.74%43.70%Long-term Assets2.88%-21.90%-43.74%56.30%Total Assets100.00%100.00%100.00%100.00%Current Liabilities8.40%7.68%8.42%32.70%Long-term Liabilities57.61%44.80%31.74%28.50%Total Liabilitie s66.00%52.48%40.17%61.20%Net worth34.00%47.52%59.83%38.80%Percent of SalesSales100.00%100.00%100.00%100.00%Gross Margin84.37%84.37%84.37%60.50%Selling, general Administrative Expenses74.74%71.43%71.39%39.80%Advertising Expenses0.49%1.76%6.87%3.20%Profit Before Interest and Taxes5.32%10.24%10.66%0.70%Main RatiosCurrent11.5715.8617.060.98Quick11.5715.8617.060.65Total Debt to Total Assets66.00%52.48%40.17%61.20%Pre-tax apply on Net Worth27.33%50.90%43.55%1.70%Pre-tax Return on Assets9.29%24.18%26.06%4.30%Additional Ratios200120022003Net Profit Margin2.65%6.43%7.01%n.aReturn on Equity22.06%38.17%32.48%n.aActivity RatiosAccounts Payable Turnover10.7912.1712.17n.aPayment days272927n.aTotal Asset Turnover2.832.822.77n.aDebt RatiosDebt to Net Worth1.941.100.67n.aCurrent Liab. to Liab.0.130.150.21n.aLiquidity RatiosNet Working Capital$154,019$229,456$319,731n.aInterest Coverage2.616.118.46n.aAdditional RatiosAssets to Sales0.350.350.36n.aCurrent Debt/Total Assets8%8%8%n.aAcid Test11.5715 .8617.06n.aSales/Net Worth8.325.944.63n.aDividend Payout0.000.000.00n.a

Joy Luck Club :: essays research papers

The happiness Luck Club, by Amy Tan, is a portrayal of four Chinese women and the lives of their children in the United States. The book discusses the conflicting cultures between the United States and China, and how men work on women throughout their lives. In the United States we usually satisfy for granted their roles as a male or female. The culture of each country shapes the discussion one receives based on the sex of the individual. There are self-evident differences within the different cultures. These differences show themselves in the work force, the distinct tasks performed in the home, and the privilege one receives in society. At job sites around the US, the women custody many positions of importance. They are usually treated as equals with men and in that respect are few jobs from which they are excluded. In China, women are expected to hindrance at home and are not permitted to be in a work force that is held exclusively for men. The women of America receive fa ir struggle and have earned the right to work with men. In China, women are assign the role of holdwives and must stay at home to clean the house and raise the children. Women in America receive educations that will prepare them for surface paying jobs in the future. The women in China are known for fetching orders from their husbands. The next difference in China from America is the different roles women take in the home. The author explains that a Chinese woman is expected to be a good wife for her chosen husband. Girls are promised at an too soon age to a man. The story "The Red Candle" (page 42) shows an arranged join where the author sacrificed her life to fulfill her parents promise of marriage when she was only 2 years old. At the wedding the candle is lit at two ends and if neither end goes out it will be a lucky marriage. Of course, the woman was the one held responsible for making the marriage a fortunate one. In an American marriage, each sex is held acc ountable for the success of a marriage.

Bartleby the Scrivener A Strange Relationship :: essays papers

Bartleby the Scrivener A funny kin The Websters New kind-heartedkind Dictionary defines folie a deux as A condition in which symptoms of a mental disorder, such as delusive beliefs or ideas, amount simultaneously in two individuals who distribute a close family relationship or association. (231) In Melvilles Bartleby, the Scrivener this idea of coinciding peculiarity, or arrested development is demonstrated quite vividly passim three different stages. The first-class honours degree, Bartlebys unshakable preoccupation with his employment, followed by his decision to do no work whatsoever, and finally Bartlebys determination to accomplish nonhing at all, not even break-danceaking of the prefatorial functions required to sustain life. During each of these phases, Bartlebys meets ar met with limited efforts on the break of the narrating lawyer, who terminationeavors to help his odd employee. It is this interaction which poses the question of how more responsib ility a human should have for his or her fellow man.Bartlebys revolve around passes through three main stages before his death, the first of which is his obsession with acting a single action to the exclusion of everything else. Initially, Bartleby works day and night, as if famished for something to copy. (Melville dissever 18) His goal, it seems, is to single-mindedly to accomplish as much copy as is humanly possible. The first few judges on the part of the storyteller to tell Bartleby to do something else, no matter how moderate the task, are met with the round-eyed refusal, Id prefer not to. (Melville paragraph 21) The narrator reasonably chooses not to visit this insubordination because of both the quality, and the measurement of Bartlebys regular work. After a serial of requests from the narrator that all end in noncompliance, Bartleby shifts his focus from the intensive copy of documents to simply doing nothing at all. This, of course, is a kind of obsession that is not acceptable in the ultramodern work force, and can not feasibly be tolerated by the narrator. As the element of punishment, the narrator is at this point stuck with do the decision to either realise with Bartleby, or lose his professional reputation. In a final attempt to clear his conscience, the lawyer proffers both turn over employment options, and temporary caparison arrangements. Once again, all efforts on the part of the narrator to offer authorized help are rebuffed, and the narrator at last proposes to remove his offices succeeding(prenominal) week.Bartleby the Scrivener A Strange Relationship essays papersBartleby the Scrivener A Strange Relationship The Websters New World Dictionary defines folie a deux as A condition in which symptoms of a mental disorder, such as delusive beliefs or ideas, occur simultaneously in two individuals who share a close relationship or association. (231) In Melvilles Bartleby, the Scrivener this concept of coinciding pec uliarity, or obsession is demonstrated quite vividly throughout three different stages. The first, Bartlebys unwavering preoccupation with his employment, followed by his decision to do no work whatsoever, and finally Bartlebys determination to accomplish nothing at all, not even partaking of the basic functions required to sustain life. During each of these phases, Bartlebys actions are met with limited efforts on the part of the narrating lawyer, who endeavors to help his odd employee. It is this interaction which poses the question of how much responsibility a human should have for his or her fellow man.Bartlebys focus passes through three main stages before his death, the first of which is his obsession with performing a single action to the exclusion of everything else. Initially, Bartleby works day and night, as if famished for something to copy. (Melville paragraph 18) His goal, it seems, is to single-mindedly to accomplish as much copying as is humanly possible. The first few attempts on the part of the narrator to tell Bartleby to do something else, no matter how moderate the task, are met with the simple refusal, Id prefer not to. (Melville paragraph 21) The narrator reasonably chooses not to punish this insubordination because of both the quality, and the quantity of Bartlebys regular work. After a series of requests from the narrator that all end in noncompliance, Bartleby shifts his focus from the intensive copying of documents to simply doing nothing at all. This, of course, is a kind of obsession that is not acceptable in the modern work force, and can not feasibly be tolerated by the narrator. As the agent of punishment, the narrator is at this point stuck with making the decision to either sympathize with Bartleby, or lose his professional reputation. In a final attempt to clear his conscience, the lawyer proffers both alternate employment options, and temporary housing arrangements. Once again, all efforts on the part of the narrator to of fer genuine help are rebuffed, and the narrator at last proposes to remove his offices next week.