The Collection Of Data By Having People Answer A Series Of...

Survey/pg. 130: the collection of data by having people answer a series of questions. In the video documentary on the world’s most dangerous gang, a survey was basically being taken the whole time. Lisa Laang, the interviewer, was collecting data about this gang during the entire short film. Not only did she ask them a series of questions, but literally rolled with them for a few weeks and discovered new things to ask questions about. For example, the woman sat in the car with them watching their behavior and asked them questions as they went along. The one man was saying they had been sent on a mission to kill the man on the roof because he was in the gangs â€Å"territory†. When she asked why, the men said because thats what they were told to do. After asking a series of questions, she was able to collect a lot of information and data from the situation. Lisa did not only speak with these two gang members in the car who killed a man. To make her survey broad and accurate, she had to get information from a lot of different people that were part of the c rew. Going to peoples homes and streets, she gathered a lot of information about what the gang was all about and how it ran. Her final entry and one of the best surveys she had was when she went into a prison overflowing with Mara Salvatrucha (MS-13) members. After asking a series of questions such as does one person run the whole gang and who it might be and how the system works, Lisa left with a lot of information but not downShow MoreRelatedLikert Scales Are Used For Public Healthcare Evaluation791 Words   |  4 Pagesissue of major concern in the community. Likert scale surveys are used to measure the attitude of a person toward a particular subject matter (McLeod, 2008). The main objective in using the Likert scale is to measure attitudes by asking people to respond to a series of statements about a topic (McLeod, 2008).The survey is used to determine to what degree a person agrees or disagrees with the topic. Respondents are allowed to choose one option that best suits their opinion. The responses are intendedRead MoreResearch Methodology For The Research Design Essay1447 Words   |  6 Pagesto be carried out. It focuses on methods/techniques to be used in conducting the research, the logic behind the methods employed, and justifications for each of the approaches/techniques. It focuses on the different ways of gathering information and data. A review of the literature reviewed in chapter two has helped to determine the types of methodology that are suitable for this study. 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The first group would be given the samples and then asked a series of questions which include: †¢ Do you like the taste of the pot pie? †¢ Does the pot pie taste like it was made fresh or frozen? †¢ Would you buy pot pies from the hot deli? Why or why not? †¢ What would you be willing to pay for the pot pie? In the secondRead MoreA Study On Dog Anxiety Essay1300 Words   |  6 PagesResearch Methods- refers to specific ways or techniques of conducting research on A topic. Example: two people do a study on dog anxiety. One uses existing data. The other uses data from research they have conducted through interviews of dog owners. Social Darwinism- The theory that people and groups can be thought to be under the same laws of natural selection as all plants and animals. Example: Believing that one race is superior to another. 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One paradigm, positivism, aims to conduct research in a scientific manner, valuing statistics, replicability and wide generalisations and utilises quantitative methodology to answer questions relating to quantity e.g. ‘how

Curriculum-based Pedagogy Free Essays

string(258) " was the best and that the teaching strategies and unit lessons covered all the things that students are expected to learn\? Moreover, the curriculum was designed by curriculum experts who were knowledgeable about student learning and effective instruction\." Every educator across levels has their own understanding and views about curriculum and pedagogy and these may be based from personal and theoretical knowledge and from their own experiences both as a student and educator. An educator in the conduct of his or her profession in actual practice would be guided by his or her perspective on what curriculum is and should be. Curriculum studies and development had become abstract and highly theoretical and curriculum inquiry is a difficult and perplexing area of study which many educators are not comfortable with. We will write a custom essay sample on Curriculum-based Pedagogy or any similar topic only for you Order Now However, the beauty of curriculum inquiry is that it enables educators to come to terms with their own beliefs and interpretation of curriculum. The exercise can be quite painful and revealing to educators as it makes them realize their biases and preconceived notion on what education should be and how lacking or adequate their approaches and philosophies are. It is in this context that I begin the process of self-reflection on my own beliefs and perspective on curriculum-based pedagogy and the theories and personalities that have influenced me as an educator. I do not intend to justify my beliefs or educational philosophies but rather I attempt to expound on what I think are effective practices and curriculum theories that I have embraced in my profession as an educator. I know that theories are not infallible and some may generate more questions and criticisms than answers but I do believe that it is still a good practice to anchor one’s beliefs in a certain theory or perspective as it provides a guide and substance to what I do as educator. In this paper, I try to make sense of my own realities and how it has affected my work and my personal life. There are two kinds of educators, those who follow curriculums strictly and those who adopt curriculums to their own realities and learning environment (Eisner, 1998). I would like to think that I belong to the latter. I had always thought of curriculum as a guide, as a framework and as an evaluative tool in how I conduct my teaching. I do not adhere to a specific curriculum nor do I force curriculum to a learning environment if it is not suited. I have nothing against those who use curriculum religiously because I have seen it to be effective in some schools however, in a diverse learning environment, one has to adopt and adjust the curriculum to meet the needs of all learners. I still see this approach as curriculum-based because I follow the instructional models that the curriculum provides; the changes I make are still based on the given curricula and basically teach the same thing and arrive at the same learning goals but in a slightly more appropriate way for my set of learners. I may not always interpret and apply the lessons and approaches provided for by the curriculum accurately, but I always see to it that every lesson is a learning experience for my students. There are different reasons for adhering to a curriculum approach, one can be an implementer, a developer or a maker and the choice would be dictated by one’s personal experience and perspective. I view education as a complete process that mirrors life and teaches students the skills and knowledge that they need to live this life. On the other hand, I also acknowledge the great impact of learner characteristics to the effectiveness of education, thus, curriculum-based pedagogy should not be viewed as a narrow and constricting approach to instruction but as a democratic and deliberate artistry that will lead to a more practical and appropriate learning process (Feden Vogel, 2003). I know of some educators who had adhered to the curriculum they had been trained to use and apply for the longest time, they were experts in that certain curriculum and have produced learning and knowledge for their students to absorb and assimilate, but they had refused to learn anything else. I don’t blame them, comfort and familiarity is a much safer terrain than change and innovation. At a certain point in my profession, I had also gravitated towards curriculum fidelity wherein I did everything by the book and relied on what curriculum experts deemed as true and correct and most effective. However, when one immerses oneself in the filed and puts the curriculum to practice, it is a different story. There were instances when I was left hanging and felt inadequate about my teaching even when I did everything that was asked by the curriculum, I thought I was not being a good teacher, I took me some time to realize that the curriculum I was using was not meeting the needs of my students. The curriculum was not at fault, nor was my teaching the problem, the problem was that I restricted my creativity and artistry in interpreting the guides given by the curriculum; I was not confident in my own abilities but relied on what was prescribed and suggested. The obsession with following curriculum guides, lessons and content led me to become a curriculum transmitter. I was focusing on what was in the book, in the unit lessons and had very few attempts at augmenting the lessons through additional research or innovative strategies. The lessons I was teaching was only based on the prescribed textbook and I followed it unit by unit even though I noticed that some units were not relevant or applicable and that some units were not in the right order of presentation. I thought I was being a good teacher by following closely what was demanded of me based on the curriculum. My principal and supervisor approved of my teaching and the system that I followed, it was in those times when curriculum was the be all and end all of pedagogy. Why would it not be, when it was assumed that the prescribed curriculum was the best and that the teaching strategies and unit lessons covered all the things that students are expected to learn? Moreover, the curriculum was designed by curriculum experts who were knowledgeable about student learning and effective instruction. You read "Curriculum-based Pedagogy" in category "Papers" As I gained experience as a teacher, I begun to notice things, that sometimes the content covered in the curriculum was not developmentally appropriate because students were not absorbing it, that sometimes the lessons were too long for something that was easy and sometimes it was too short for a difficult concept. It was at this point that I became more aware of my students needs and how the prescribed curriculum was not really bringing out the desired learning from the students. I started slowly, at first I felt guilty about skipping some units but then I found out that the amount of learning students gained was not affected by the skipped units. I also tried little by little to introduce new information from other books or materials and made use of different strategies in presenting the lessons and student became more interested, in the past I was labeled as a boring teacher, but when I made the changes, I became a little popular and students started greeting me in the hallways. But I did get in trouble for those changes, my principal was alarmed at why my previously quiet classes were becoming noisy, and why were my lesson plans not in accordance with the content in the book. I was told to revert to my old teaching strategies and to continue using the prescribed textbook only. And as I was an obedient teacher then, I did as I was told, however the seed was planted. I was wondering whether other schools followed the curriculum closely and whether there was some other way of teaching the same content. This is when I decided to find answers to my questions and I pursued higher education to augment my knowledge and understanding of educational practices and curriculum. I guess I have gone back to school full of idealism and the hope of finding the answers to my questions. When I went back to school I was eager to prove my supervisors wrong and that I was correct. It was only when I had started reading the course materials and the papers given to us in class did I realize that curriculum-based pedagogy is more than an approach, more than a theoretical concept. At first I had difficulty reconciling the fact that there are a number of curriculums that different schools adhered to and that effectiveness is often measured in terms of student outcomes and achievement of learning goals. At best the course was an eye opener, but sadly after two courses I decided to go back to teaching full time. I thought that I could better apply my curriculum perspective in real classrooms and students than simply learning it in class. I decided to become a curriculum developer in the sense that I would try to adjust and modify the curriculum I was working with. I guess I was too adamant for my own good, because I found myself half-baked, wondering whether the strategies I was using was correct or not and not knowing how to derive feedback from my colleagues or my students on the quality of my teaching. I found myself using one strategy after another that often left my students confused instead of gaining understanding. I begun to read about curriculum theorists and I was enlightened by their conceptions of what curriculum should be and how it is applied in actual teaching. However, some were too theoretical for me, it was too abstract and complex that naturally I gravitated towards the theories that were more practical, more realistic and more applicable to my present reality as a teacher. But I knew that whatever practical understanding I have of those curriculum theories, I was sorely lacking in the theoretical aspect and could not distinguish one from the other. Thus, I knew I had to go back to school, this time with a more open mind and a desire to learn. In the next part of the paper, I will outline the different perspectives of the curriculum theorists and educational figures that have impacted my own professional life as an educator and how they contributed to my own conception of deliberate artistry. John Dewey and the Social Curriculum John Dewey is one of the pioneers of curriculum development and in his pedagogic creed he outlined the nature of education and what its subject content should be (Dewey,1897). I read Dewey’s creed as part of our course readings and I readily found his perspective to appeal to my own sense of educational focus. Dewey argued that children develop through social interaction and the social environment that the child is situated in. Thus, to him education should reflect the social life of the child, he pointed out that schooling should be a life itself and not as a preparation for future life (Dewey,1897). I think what Dewey was arguing was for educators to make their lessons and instructions mirror reality and actual life relationships and processes instead of some abstractions. It is very easy for us to teach mathematical concepts and relationships in algebra and trigonometry without placing those relationships in actual experiences or realities. In this case, the teacher should be able to make the connections between algebraic relationships to objects and concepts that are real to the student. Who would have ever thought that mathematical concepts could be used to predict the number of baseball homeruns? Math becomes more real to the student when it is explained in terms of baseball, a sport that most students play or know about and are very real to them. Dewey also said that there are two aspects of education, psychological and social, wherein the intellect and development of the child’s psychological processes serves as the starting point for which education and learning should be based (Dewey,1897). Dewey recognized that the child in the course of his or her development has the capacity to make sense of his or her social interactions and will learn from it. The sociological aspect of education is to place into context the psychological attributes of the child and to ascribe meaning to his or her capacities in relation to his or her social reality. It is important for both the psychological and sociological aspect of education to be aligned as it would benefit the child and lead to optimum learning. For example, providing psychological stimulation without social meaning will result to superficial learning while focusing on the sociological without considering the psychological would result to developmentally inappropriate content and instruction. In this respect, Dewey advocated that education for it to be effective; it should be cognizant of both the intellect and development of the child and the social environment of the child. It makes perfect sense to me that Dewey strived to communicate such practice because we now know that learning and instruction must be synchronized and aligned for effective learning to occur, but he was ahead of his time. At present, the curriculum standards of most states dictate that at a certain grade level and age, a child must be able to master and learn a set of skills and information that are appropriate for their age. However, what is problematic about these so called standards is that it does not take into account the variation of human development; some children develop faster while others appear to lag behind. On the other hand, children who do not perform at par with the given standards are labeled slow learners or have learning disability which strip them from their self-confidence and diminishes their self-worth. In an age where we know more about cognitive development than ever before, we fail at incorporating that knowledge to the social institution that is responsible for educating our children and our future. Dewey was correct when he said that education should be focus on the total development of the child or student in relation to his or her social activities. But this is easier said than done, when accountability issues and achievement scores dominate the educational system, it is very difficult to honor Dewey’s recommendations. Dewey postulated a curriculum that would allow for the social development of the child, for schools to become social institutions and for educational content to become the social life of the child (Dewey,1897). In this way, the child becomes more in touch with his or her nature and the social context in which he or she engages in a daily basis and which constitutes his or her life. This would imply that lessons taught should be through the experiences of the child. For example, a kindergarten teacher who wishes to introduce her students to counting and numbers would be more effective if she uses blocks, balls or candies that children are familiar with and have come across it through their social interaction. On the other hand, it would not make sense to teach a historical event to students without connecting it to their present realities. For example, if I teach children about some ancient civilization and not connect it to the present realities in our society and culture, then I would have failed to impart to them information that had mattered and that would have shaped their own learning. In terms of curriculum content, Dewey had said that every lesson, concept and skill should be taught in the view of the social activities of the child. He had identified a number of subject matters that should be taught to children and this includes the arts, literature, language, culture and science as it encompasses the essence of human life. However, he cautioned on the mere teaching of science as an objective subject as it limits the experience of students in terms of how social lie is shaped by scientific developments. Dewey also stressed the importance of literature and language studies as the expression and cultivation of life experiences (Dewey,1897). It is important to study literature as it provides children with an unrestrictive medium of self expression as well as an understanding of the social realities of the past and the present. Language should not be taught only as a series of sounds, phonetics words or even grammar but as a form of communicating and the medium wherein knowledge is transmitted, ideas are shared and emotions are expressed. The problem with being too curriculum oriented is that we tend to rely on what is prescribed and live out our own creativity. Language instruction should first focus on the expression of experiences, the learning of grammar rules, tenses and subject-verb-agreement would then follow because the student has found that language is an effective agent of expressing ideas and experiences. In the classroom, this would mean that importance should be placed on developing students’ language skills such as speaking and then motivating them to become more effective communicators through the learning of correct grammar and pronunciation. How to cite Curriculum-based Pedagogy, Papers

Maternal Health and Paediatric Nursing †MyAssignmenthelp.com

Question: Discuss about the Maternal Health and Paediatric Nursing. Answer: Obesity, which is a significant issue related to health of women. It is a recurrent problem among women of during the age of reproduction. Overweight and Obesity involve an excessive and abnormal fat storage that negatively impacts the body and reproduction cycle (Mahmood Arulkumaran, 2013).According to the World Health Organization (WHO), if the body mass index (BMI) equals to or is greater than twenty five kg per meter square, it is premeditated as overweight, whereas if the BMI equals to or is greater than thirty kg per meter square, it is considered obese . Obesity among women is a rising distress across many countries (Chang, Llanes, Gold, Fetters, 2013). Obesity generates several health problems including fertility in women. This report emphasizes on the influence of obesity on the reproduction ability of women, significantly in the process of Oocyte (Forno, Young, Simhan, Celedn, 2014). Data from several infertility clinics and experiments on animals that demonstrates the i mpacts of obesity are existent. Oocyte development is significantly relied upon the cumulus cells, metabolic support and bi directional communication and the affects of obesity have significant roles on pregnancy. Development and metabolism of oocytes are damaged because of the obesity and affect negatively for future development (Choi, Fukuoka, Lee, 2013). Obesity also causes rise in insulin level or glucose and lesser amount of reproductive hormones which are impediment to pregnancy. Secondary research method was followed to create the report. The systematic search procedure was adopted during the making of the report (Forno, Young, Simhan, Celedn, 2014). All the relevant materials related to obesity and its disadvantages were the keywords for the searching scholarly articles on Google scholar. Obesity in Pregnancy, negative factors for reproduction, PCOS were those keywords while searching for respective journals. Limitation rule enforced to the search method was the existence of the key words in the title of the journals as well as in the abstract (Shub, Huning , Campbell , McCarthy, 2013). A comprehensive number of journals were generated based on the titles and abstracts from these explorations. Obesity brings out many problems such as social, psychological, demographic, and health problems. It is related to increased health risks such as diabetes mellitus, hypertension, coronary heart disease, and osteoarthritis and is linked to various malignancies, parti cularly endometrium, breast, and colon cancers. Obesity also plays a significant role in reproductive disorders, particularly in women. It is associated with anovulation, menstrual disorders, infertility, difficulties in assisted reproduction, miscarriage, and adverse pregnancy outcomes.In obese women, gonadotropin secretion is affected because of the increased peripheral aromatization of androgens to estrogens. The insulin resistance and hyperinsulinemia in obese women leads to hyperandrogenemia (Choi, Fukuoka, Lee, 2013). The sex hormone-binding globulin (SHBG), growth hormone (GH), and insulin-like growth factor binding proteins (IGFBP) are decreased and leptin levels are increased. Thus, the neuro-regulation of the hypothalamic-pituitary-gonadal (HPG) axis deteriorates (Morgan et al., 2014).These alterations may explain impaired ovulatory function and so reproductive health. Because of lower implantation and pregnancy rates, higher miscarriage rates, and increased maternal and fetal complications during pregnancy, obese women have a lower chance to give birth to a healthy newborn. In this review, the effects of obesity on fertility and effective management of infertility in obese and overweight women is summarized. A BMI greater than 30 is associated with abnormalities in estrogen metabolism. Fat acts as a steroid reservoir and a precursor for the synthesis of androgens to oestrone and oestradiol and hence to oestriol by enhancement of the 16-hydroxylase pathway.Oestrone, while not a potent steroid, upon sustained exposure, has a significant estrogenic activity particularly on the endometrium known as lining of the womb (Foster and Hirst , 2014). It has been examined the influence of body weight on oestradiol (E2) metabolism. They demonstrated that weight influences the direction of E2 metabolism (Jones et al. , 2016). Also, body weight may play a significant role in anovulation, since obesity is associated with hormonal aberrations, decreased sex hormone binding globulin (SHBG), elevated serum E2, and elevated levels of androgens (Chang, Llanes, Gold, Fetters, 2013). The PCOS is one of the most common endocrine disturbances in women. It accounts for 90% of women with anovulation who attend infertility clinics. It is a heterogeneous disorder, the definition of which has been refined through the years. The syndromes cardinal features are; characteristic ovarian morphology on ultrasound, menstrual irregularity, hyperestrogenism, decreased SHBG, hyperandrogenism, and IR. The latter two disturbances have significant reproductive and metabolic consequences (Haghiac et al, 2014). Abdominal/truncal (increased waist-to-hip ratio) obesity is another important feature of PCOS, which worsens the clinical, endocrine and metabolic features of the syndrome. This type of obesity is associated with more pronounced hyperandrogenism and IR. These two factors lead to chronic anovulation, through mechanisms primarily involving the insulin-mediated overstimulation of ovarian steroidogenesis and decrease in SHBG concentration. The prevalence of obesity in PCOS has been estimated to be around 40% (Mission, Marshall, and Caughey, 2015). However, marked variation has been noted in this frequency, which also varies according to ethnicity and geographic location. The pathogenesis of obesity in PCOS is unclear however. Obesity could be the consequence of genetic factors, or alternatively due to life style factors such as diet and a sedentary existence. More specifically, the role of diet in the genesis of obesity and lipid abnormalities in women with PCOS has not been established. In the general population and in certain ethnic groups, it is well-known that high fat/carbohydrate diet markedly influences the prevalence of obesity and metabolic abnormalities (Heslehurst et al., 2015). Obese women with PCOS are more likely to have menstrual irregularities and anovulation than lean women with PCOS. Furthermore, IR in women with PCOS appears more common than in the general population. Insulin resistance and, thus, secondary hyperinsulinemia may contribute to the hyperandrogenism, anovulation, dyslipidemia, and glucose intolerance in women with PCOS (Mills, Schmied and Dahlen, 2013). The gonadotrophic effects of insulin on ovarian steroid hormone synthesis were shown in vivo and in vitro.The exaggerated insulin action on the ovarian tissue may present the pathogenic mechanism leading to the disturbances of the endocrine profile and menstrual cycles and hence to infertility in some obese women. Several authors have provided that the risk of anovulatory infertility increased in women with increasing BMI values. Weight in pregnancy is composed of both weight gains during pregnancy and pre-pregnancy weight. Pre-pregnancy obesity was associated with poor pregnancy outcome. Maternal obesity in pregnancy carries significant risks for both mother and fetus such as; an increased rate of miscarriage, gestational diabetes, macrocosmia, pre-eclampsia, cesarean section and still birth (Poston, 2017). There is an increase in congenital malformation, especially neural tube defects. It has also been suggested that central compared with peripheral fat is more closely related to birth weight, gestational carbohydrate intolerance, and hypertension (Gaillard, 2015). Further, it has been explained that maternal pre-pregnant BMI predicts infants birth weight, and childhood obesity. This would eventually, establishes a risk profile for the development of subsequent metabolic disease in children.Communication obstacles and difficulties often go unexplored in health care sector and can have substantial impact on the health and safety of patients. Limited literacy skills are one of the vigorous indicators of poor health results for patients. Studies have exhibited that when patients have minor fluency in reading, they tend to understand limited about their diseases and health related problems. Patients with limited literacy rates are poor at handling their care and patients are less likely to care about preventive measures and cautions for their health (Atkinson, French, Mnage, Olander, 2017). The point to which an individual has the ability to acquire, progress, and find out basic health services and data required to make proper health related decisions. Limited health literacy problem is a secret prevalent problem. It can affect health outcomes, status, health care use and related costs also. The integrated health care system depends on the understanding of the patients regarding spoken information and complex written data (Yogev Sheiner, 2013). Patients are presumed to steer through a c omplicated medical system and after that administer more and more of their often complex care at home. If they do not comprehend health information properly then they cannot resort to required actions for their health or make proper health decisions (Kim, Young, Grattan, Jasoni, 2014). There are several symptoms that patients may possess restricted health literacy such as faultily or improper filled out forms, often missed appointments, indigent compliance, incompetence to recognize the purpose, name, or timetable of a medication and not querying any questions. A patients feedback to materials in written format can hike worry about literacy skills. A patient with low to moderate literacy rates might seek to hid problems through excuses. The patient can also state that he or she will carry the materials home to read or to show it to others.If patients display these symptoms, midwives or nurses should be alert that they may require better help in comprehending information related to their health. For better understanding and clarity, written materials should be generated in a patient-friendly manner. It implies using simple words, small sentences in pointed format, and ample of spaces between sentences. Medical jargon must be averted and simple diagrams must be used when it is needed. Emphasis must be based on what the patient must follow, unrelated information should be omitted. Physicians must motivate clear communication with patients. All patients including limited health literacy can get advantages from lucid communication practices. When sharing information verbally, healthcare professionals and staff should converse in key points, averting redundant information. It is required to talk calmly and avert medical jargon. Using analogies for common things, a patient might better understand joint problems if joints are compared with hinges. Reading handouts with the patient, highlighting and circling important parts and motivating the patient to ask questions are also helpful tools. The midwife encourages the core of the healthy relationship with women because it is the essence of midwifery practice (Thangaratinam et al. , 2012). Midwife can establish such relationship communicating efficiently and maintaining partnership during the work. She works with women to assess and plan facilities, care while giving learning options that simplify decision-making of the women (Yu et.al, 2013). The graduate midwife has the skills, attitudes and knowledge to work as a midwife internationally according to the scope and responsibilities of the midwife. It is accredited by other departments such as biological, social, physical and biological, behavioral sciences, healthcare and legal also (Magann, Doherty, Sandlin, Chauhan, Morrison, 2013). The graduate midwifes are also skilled to offer safe and functional care covering the spaces between community clinics and hospital including the home along with the local hospitals, or in any kind of maternity service (Jersey et. al ,2012 ). She is adept to accurately and effectively appraise the demand of women and their babies and to structure the plan, apply and assess care pertaining to midwifery (McParlin, Bell, Robson, Muirhead, Arajo-Soares , 2017). This process involves the antenatal period and the postnatal period along with labor and birth (Mission, Marshall Caughey, 2015). Midwife guides and sometimes practice in, constancy of care models. The graduate midwife is skillful, versatile and able to act in response to a variety of situations inclusive of emergencies. When babies and women both have complicated needs and feel necessity for referral, the accredited midwife will assist midwifery care in association with other professionals in healthcare segment (Biro et al., 2013). The graduate midwife safeguards, promotes and helps breastfeeding while relating each womans choice in breast feeding. She is capable to begin, supply and supervise proper substances of pharmacological in an effective and safe manner w ithin legislation. Conclusion Regular health examinations in periodic intervals and other consultation for gynaecologic care before to pregnancy provide perfect opportunities to understand the challenges of weight loss before getting pregnant. Women should be motivated to select conception with a body mass index generally less than 25 kg per meter square. BMI should be calculated from pre-pregnancy height and weight. Women who are having BMI greater than 30 kg per meter square are assessed as obese. This data can be useful in advising women about threats connected with obesity and pregnancy. Obese women must be guided about weight loss, nutrition and food choices before the pregnancy. Obese women can be subject to medical complications such as gestational hypertension, gestational diabetes, cardiac disease, obstructive sleep apnea and pulmonary disease. Regular exercises pre and post pregnancy may aid to decrease these risks. Women are also needed to do some activities during pregnancy too. Obese women should be given counseling that their fetus is at a high risk of abnormalities related to congenital and proper review must be done. Anatomic assessment is a wise choice for the obese pregnant patient at twenty to twenty two weeks. References: Atkinson, L., French, D. P., Mnage, D., Olander, E. K. (2017). Midwives' experiences of referring obese women to either a community or home-based antenatal weight management service: Implications for service providers and midwifery practice.Midwifery,49, 102-109. Biro, M. A., Cant, R., Hall, H., Bailey, C., Sinni, S., East, C. (2013). How effectively do midwives manage the care of obese pregnant women? A cross-sectional survey of Australian midwives.Women and Birth,26(2), 119-124. Chang, T., Llanes, M., Gold, K. J., Fetters, M. D. (2013). Perspectives about and approaches to weight gain in pregnancy: a qualitative study of physicians and nurse midwives. BMC pregnancy and childbirth, 13(1), 47. Dodd, J. M., Briley, A. L. (2017). Managing obesity in pregnancyAn obstetric and midwifery perspective. Midwifery. Forno, E., Young, O. M., Kumar, R., Simhan, H., Celedn, J. C. (2014). Maternal obesity in pregnancy, gestational weight gain, and risk of childhood asthma. Pediatrics, peds-2014. Foster, C. E., Hirst, J. (2014). Midwives' attitudes towards giving weight-related advice to obese pregnant women. British Journal of Midwifery, 22(4), 254-262. Gaillard, R. (2015). Maternal obesity during pregnancy and cardiovascular development and disease in the offspring. European journal of epidemiology, 30(11), 1141-1152. Haghiac, M., Basu, S., Presley, L., Serre, D., Catalano, P. M., Hauguel-de Mouzon, S. (2014). Patterns of adiponectin expression in term pregnancy: impact of obesity.The Journal of Clinical Endocrinology Metabolism,99(9), 3427-3434. Heslehurst, N., Russell, S., Brandon, H., Johnston, C., Summerbell, C., Rankin, J. (2015). Women's perspectives are required to inform the development of maternal obesity services: a qualitative study of obese pregnant women's experiences.Health Expectations,18(5), 969-981. Hill, B., McPhie, S., Moran, L. J., Harrison, P., Huang, T. T. K., Teede, H., Skouteris, H. (2017). Lifestyle intervention to prevent obesity during pregnancy: Implications and recommendations for research and implementation. Midwifery, 49, 13-18. Jones, A. D., Zhao, G., Jiang, Y. P., Zhou, M., Xu, G., Kaciroti, N., ... Lozoff, B. (2016). Maternal obesity during pregnancy is negatively associated with maternal and neonatal iron status. European journal of clinical nutrition, 70(8), 918. Kim, D. W., Young, S. L., Grattan, D. R., Jasoni, C. L. (2014). Obesity during pregnancy disrupts placental morphology, cell proliferation, and inflammation in a sex-specific manner across gestation in the mouse. Biology of reproduction, 90(6), 130-1. Lim, C. C., Mahmood, T. (2015). Obesity in pregnancy. Best Practice Research Clinical Obstetrics Gynaecology, 29(3), 309-319. Magann, E. F., Doherty, D. A., Sandlin, A. T., Chauhan, S. P., Morrison, J. C. (2013). The effects of an increasing gradient of maternal obesity on pregnancy outcomes. Australian and New Zealand Journal of Obstetrics and Gynaecology, 53(3), 250-257. McParlin, C., Bell, R., Robson, S. C., Muirhead, C. R., Arajo-Soares, V. (2017). What helps or hinders midwives to implement physical activity guidelines for obese pregnant women? A questionnaire survey using the Theoretical Domains Framework. Midwifery, 49, 110-116. Mills, A., Schmied, V. A., Dahlen, H. G. (2013). Get alongside us, women's experiences of being overweight and pregnant in Sydney, Australia.Maternal child nutrition,9(3), 309-321. Mission, J. F., Marshall, N. E., Caughey, A. B. (2015). Pregnancy risks associated with obesity. Obstetrics and gynecology clinics of North America, 42(2), 335-353. Morgan, K. L., Rahman, M. A., Macey, S., Atkinson, M. D., Hill, R. A., Khanom, A., ... Brophy, S. T. (2014). Obesity in pregnancy: a retrospective prevalence-based study on health service utilisation and costs on the NHS.BMJ open,4(2), e003983. Poston, L. (2017). Obesity in pregnancy; Where are we, where should we go?. Midwifery. Shub, A., Huning, E. Y., Campbell, K. J., McCarthy, E. A. (2013). Pregnant womens knowledge of weight, weight gain, complications of obesity and weight management strategies in pregnancy. BMC research notes, 6(1), 278. Sui, Z., Dodd, J. M. (2013). Exercise in obese pregnant women: positive impacts and current perceptions. International journal of women's health, 5, 389. Thangaratinam, S., Rogozi?ska, E., Jolly, K., Glinkowski, S., Roseboom, T., Tomlinson, J. W., ... Khan, K. S. (2012). Effects of interventions in pregnancy on maternal weight and obstetric outcomes: meta-analysis of randomised evidence.Bmj,344, e2088. Willcox, J. C., Campbell, K. J., van der Pligt, P., Hoban, E., Pidd, D., Wilkinson, S. (2012). Excess gestational weight gain: an exploration of midwives views and practice.BMC Pregnancy and Childbirth,12(1), 102. Yogev, Y., Sheiner, E. (Eds.). (2013). Obesity pregnancy. Future Medicine Limited (Unitec House, 2 Albert Place, London N3 1QB, UK). Yu, Z., Han, S., Zhu, J., Sun, X., Ji, C., Guo, X. (2013). Pre-pregnancy body mass index in relation to infant birth weight and offspring overweight/obesity: a systematic review and meta-analysis. PloS one, 8(4), e61627. Jersey, S. J., Nicholson, J., Callaway, L. K., Daniels, L. A. (2012). A prospective study of pregnancy weight gain in Australian women.Australian and New Zealand Journal of Obstetrics and Gynaecology,52(6), 545-551. Choi, J., Fukuoka, Y., Lee, J. H. (2013). The effects of physical activity and physical activity plus diet interventions on body weight in overweight or obese women who are pregnant or in postpartum: a systematic review and meta-analysis of randomized controlled trials. Preventive medicine, 56(6), 351-364. Mahmood, T. A., Arulkumaran, S. (Eds.). (2013). Obesity: A ticking time bomb for reproductive health. Newnes.

17th century english test Flashcard

17th century english test

Migration essays

Migration essays Every year hundreds of birds, mammals, and insects par take in a roundtrip journey to find a warmer climate, a better reproductive environment, and more food. Three species in particular that make this migration every year are the golden cheeked warbler, the whooping crane, and the monarch butterfly. Also, scientists believe they have figured out why these animals never wander off course or get lost. Scientists have carefully tracked several species to try to fully understand their migration behavior. The golden cheeked warbler is a bird that migrates twice a year. From mid March to late July these birds can be found in central Texas. They call the Ashe Juniper trees home, and these trees are also their breeding sites. When July finally comes around the baby warblers have grown enough to make the migration and it commences. All of the warblers head south to find more food. From late July to mid March the warblers are somewhere in Mexico and South America. According to the National Wildlife Federation their winter home is not specifically denoted (4). However, wherever they call home in our winter they find ample food to make it back to Texas again in March. Another bird that makes a migration trip is the whooping crane. However, these birds have four parts to their journey. From late April until mid September the cranes spend their mating season with one life long mate in Canada. The pair of cranes will return to the same spot every year to raise their offspring, and in September the family heads south to Texas. During this trip between mid - September and mid November the cranes fly during the day and stop at night to rest and eat. The first groups of cranes to get to Texas are the cranes that either did not mate, or whos young died on the way to Texas. Then the families will finally arrive. The third part of the migration is from mid November to l ...

Review of Academic Journal Articles on Management Essay

Review of Academic Journal Articles on Management - Essay Example Review of the first article Human resource management is thought of as a recent development which is directed at reshaping the relationships of employees. It can be considered as a tool that has replaced the conventional traditions in the field of management like industrial relations and personnel management. Human resource management is an evolving field that tackles complexities in the organizations. Human resource management is characterized as hard or soft because of its association with the business performance and strategy that has caused a thematic divide between the practices grounded in conventional methods such as personnel management and the modern management of human resource. Ivo (2006) wrote an article to explore the best perspectives about the field of human resource management. In the first section of the article, the author has made an attempt to generate a holistic understanding of the field of human resource management on the basis of various perspectives in manage ment. The author has fundamentally identified three systems of management to achieve this, namely closed or scientific management, semi open system or human relations, and the contingency system or the open system. In the second section, the author has tried to interpret human resource management in the form of a framework by thinking of it as a style. This interpretation makes it easy to perceive the hard and soft type of human resource management stylized as the utilitarian instrumentalism and developmental humanism respectively. The second section basically discusses human resource management in terms of a new discipline of management, a restatement of personnel management, a strategic function or a management discipline that is resource based. In the third section, the author has assessed the effect of human resource management upon the strategy, performance and outcome with the help of the Michigan, Harvard, Choice and Guest models. The author highlights the merits of the Choic e model for effective management of human resource. The fourth section considers senior manager in the role of a choice maker. To achieve this, the author has made use of the Japanese model of human resource management. The fifth section constitutes the conclusion in which the author has recapitulated the use of human resource management in the contemporary market as advocated by the literature. For the purpose of understanding the perceptions of human resource management, the researcher has primarily conducted a comprehensive literature review in which, he has studied and compared the findings of past researches. Finally, the author has summarized the research findings. The field of human resource management is very wide and researchers need to explore various aspects of it in order to generate a sound understanding for use by human resource professionals. Although the effects of human resource management on employment and value creation have been sufficiently studied, there is lit tle knowledge about the characteristics and developmental strategies of human resource management. The findings of research conducted by Ivo (2006) are very useful for the IHRM practice in the real world. The author has particularly placed huge emphasis on the comparison between human resource management and the conventional management practices that have been in place for decades like personnel management. Obtaining correct understanding of human resource

Managing employee performance Essay Example | Topics and Well Written Essays - 2500 words

Managing employee performance - Essay Example The paper critically analyses three strategies including policy framework, monitoring and coordinating attendance, and reward system in order to curtail absenteeism. Contrary to common belief, compromising working conditions, low job satisfaction, and ill-treatment are identified to be the main reasons of absenteeism. If left unaddressed, absenteeism leads to loss of money, productivity, stress amongst co-workers and organization as a whole. The paper analyses the way a detailed, updated, and consistent policy framework prevent absenteeism before it develops. However, written policy is the first step which must be preceded with proper communication and consistent policy implementation. Policy framework is further enhanced by monitoring and coordinating attendance. Attendance tracking is identified to be more effective when linked with payroll and HRIS. Keeping and maintaining records is sufficient to keep the employees alert and absenteeism under controlled. Third strategy of reward and incentive is proactive in nature. Offering attractive reward for regular employees and incentive for potential employees who can be regular attendee seems a practical solution. However, some experts are apprehensive of its negative consequences, such as, unproductive attendance. The research and analysis of these strategies and reasons of absenteeism leads to a balanced approach. The paper suggests adopting the combination of different strategies designed in accordance to the specific needs of an organization’s absenteeism problem. 2. Causes of Absenteeism Generally perceived reasons for absenteeism include: sickness, workloads, low compensation, and family issues. However, research shows a different side of the picture. While studying employee opinion about absenteeism issue, several anonymous studies identified that neither low pay, high workloads, less compensation, and poor benefits, nor actual sickness are the causes of absenteeism. In fact, absenteeism is identified to be a symptom of bad working conditions, low job satisfaction, and ill-treatment of supervisors. An effective method to determine the reasons of employees’ absence is to inquire the supervisor for the reasons of absenteeism and the ways to curtail it. Suggestions for possible solutions will be provided by only those supervisors who have actually put some efforts in dealing with the issue (cited in Levine, 1999). It is critical to understand that reasons for absenteeism vary in different organizations. In order to implement any strategy to curtail absenteeism, employers’ must identify the underlying reasons which are leading to absenteeism in their organization. 3. Consequences of Absenteeism Absenteeism at workplace is a troublesome and costly issue, the most perturbing is the fact that approximately 50 percent of absenteeism stems from unacceptable reasons (Gwaltney, 1994, p.24).Major consequences of absenteeism are lost productivity, unreasonable overtime pay, and paid sick leave (Tyler, 1997, p.57).In addition, absenteeism at workplace leads to: lower productivity, compromising work quality, loss of team work, and increased payroll cost in the form of overtime (Miller et al. cited in   Lockhart,2001,p.8). Absenteeism frequently cause last-minute struggle for supervisor to look for replacements (Markowich et

Financial Statements analysis on the basis of total comprehensive i

Financial Statements analysis on the basis of total comprehensive i As the main objective of the financial statements to reflect the economic value of a company in order external users make useful economic decision, and due to the last shocking breakthroughs in the financial system, IASB recently has worked on developing high quality set of accounting standers; International financial reporting standards (IFRS). IFRS transition has break out in 90 countries, though other countries are following. Concerning the European Union, The EU has required IFRS for the groups listed on European stock market (EU Regulation 1606/2002).The new set of standers as any new standers being introduced- has some effects on the financial reporting issues. This study is a literature review of prior studies focusing on the effect of the comprehensive income introduced by IFRS on the financial analysis, specifically one financial technique; ratio analysis. This study is presenting prior studies starting with a literature review in chapter one which is an overview of the com prehensives income discussing the definition of the comprehensive income then examines the pros and cons of the comprehensive income. Chapter two is a literature review where of the financial analysis definition and financial analysis techniques, focusing on ratio analysis technique as the most common technique being used, and as it used part of this study. Chapter three is including the main hypothesis and the core issue of the research of the effect of the comprehensive income on the financial ratios. While Chapter four is a practical example examining the hypothesis mentioned in the previous chapter. Time was one of the major limitations of this study, lack of sufficient data was a second, many studies have examined the effect of IFRS adoption, but few has gone beyond and studied its effects on key financial ratios, where none has clearly stated the direct impact of the comprehensive income on the key financial ratios. This study is an attempt to study this effect. Chapter 1: comprehensive income statement overview 1.1. Definition and Presentation of comprehensive income statement Many studies has declared that Income statement thought to be the most important statements in the financial statements. For inventors; the past income is the most important base for the future predictions and expectation for the cash flows, and so for expecting the share price and dividends. While creditors view the income statement as the borrowers ability to generate future cash flows to fulfill their financial obligations. Yet the comprehensive income statement drove its importance from the income statement importance. Comprehensive income is not a new concept; it was first introduced by FASB in 1985 in its Framework as the change in equity of a business enterprise during a period from transactions and other events and circumstances from nonowner sources. Later it was introduced in the Statement of Financial Accounting Standards (SFAS) No. 130, Reporting Comprehensive Income, issued by FASB in 1997, as: the change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. Comprehensive income statement includes the traditional net income plus all revenues, expenses, gains and losses recognized during the period, refereed as other comprehensive income, where other comprehensive income shall be classified separately into foreign currency items, minimum pension liability adjustments, and unrealized gains and losses on certain investments in debt and equity securities. Additional classifications or additional items within current classifications may result from future accounting standards. ((SFAS) No. 130,Para 17,1997). Under IFRS comprehensive income definition has not been changed, but IFRS has modified the rules of income presentation; due to the former rules regarding the classification of other comprehensive income, where these rules has been criticized as some of other comprehensive income items have been recorded in the equity section, while others in the profit and loss statement and others were not recognized at all. A second major reason was the importance recognizing the realized and unrealized gains and losses that might continue into the future as the excepted cash flows in the futures as they are the main drive for share price. IFRS approach of income presentation a mixture of previous income reporting and fair value concept and is being applied on unrealized gains and losses meeting certain criteria. Regards the presentation of the comprehensive income statement under IAS 1, profit or loss are recognized plus other comprehensive income items, where the income statement has changed from net profit and loss to profit and loss. Entities are allowed to use the most suitable name to describe the totals as long as it give the right meaning, though IAS uses different terms, like total comprehensive income, or profit or loss. Regarding the presentation of comprehensive income, entities are allowed to choose between the presentation of a single statement, or tow statements where an income statement is including all items of profit and loss, and the second statement shows other comprehensive income items (IAS 1.81). Under IAS 1, all income and expenses should be recognized in the profit and loss, unless there is an exception (AS 1.88), under (IAS 1.89) some of items need to be recognized under other comprehensive income. IAS has as well identified the items of other comprehensive income, as the following: Changes in revaluation surplus (IAS 16 property, plant and equipment and IAS 38 intangible assets ) Actuarial gains and losses on defined benefit plans recognized in accordance with (IAS 19 employees benefit ) Gains and losses arising from translating the financial statements of a foreign operation (IAS 21 The Effects of Changes in Foreign Exchange Rates) Gains and losses on re-measuring available-for-sale financial assets (IAS 39 Financial Instruments: Recognition and Measurement) The effective portion of gains and losses on hedging instruments in a cash flow hedge (IAS 39 Financial Instruments: Recognition and Measurement). Under (IAS 1.82), the minimum items should be included in the comprehensive income are: Revenues Finance costs Share of the profit or loss of associates and joint ventures accounted for using the equity method Tax expense Amounts from the discontinued operation include : the post-tax profit or loss and the post-tax gain or loss recognized on the disposal of the assets or disposal group(s) Profit or loss Each component of other comprehensive income classified by nature Share of the other comprehensive income of associates and joint ventures accounted for using the equity method Total comprehensive income Under (IAS 1.83) these items must also be disclosed in the statement of comprehensive income as allocations for the period: Profit or loss for the period attributable to non-controlling interests and owners of the parent Total comprehensive income attributable to non-controlling interests and owners of the parent Under (IAS 1.85) additional line items may be needed to fairly present the entitys results of operations. Under (IAS 1.87) No items may be presented in the statement of comprehensive income (or in the income statement, if separately presented) or in the notes as extraordinary items. Under (IAS 1.95) certain items must be disclosed separately either in the statement of comprehensive income or in the notes, if material, including: Write-downs of inventories to net realizable value or of property, plant and equipment to recoverable amount, as well as reversals of such write-downs Restructurings of the activities of an entity and reversals of any provisions for the costs of restructuring Disposals of items of property, plant and equipment Disposals of investments Discontinuing operations Litigation settlements Other reversals of provisions Under (IAS 1.99) expenses should be recognized either by nature or by function if an entity categorizes by function, and then additional information on the nature of expenses must be disclosed (IAS 1.104). Pros and cons of Comprehensive income : According to prior studies, Investors has the ability to process financial information regardless its location, giving this, the location of the comprehensive income will not affect the quality of information interrupted by investors. On the contrary, policy makers believe it matters, as they think the performance statement presentation is more transparent presentation as comprehensive income serves as better measurement for firm performance, where it includes all changes in net assets. The immediate recognition and direct reporting of comprehensive income items would transparently present all income flows in one statement in a timely manner, though it can be costly to some companies in certain industries (e.g. insurance industry) as they might try to hide their earning management. Another argued advantage, is comprehensive income shows value creation process and forces managers to consider external factors that affect firm value, not just internal operating ones. On the other hand, as comprehensive income contains a number of passing items possible as future events, this might cause noise and uncertainty and affect decision making process because users may take significant time to sort out temporary or irrelevant components. Following this point, proposing that comprehensive income includes irrelevant components can reduce the ability to uncover long-run performance. Chapter 2: Financial analysis overview 2.1. Definition of financial analysis and methods Though IFRS was discussed to be the one is giving more comprehensive information, it dose not include all the financial information needed to reach an excellent financial analysis. Financial statements are the source of information that present the economic value of a company to the external users. Several articles and books has defined the Financial analysis as to combine financial statement, financial notes, with other information, to evaluated the past, current, and future performance and financial position of company for the purpose of making investment, credit, and other economics decision. Financial Analysis is concerned with risk factors that might affect the future performance of a certain company. Financial analysis is concerned with different aspects of the company, in general financial analysis deals with profitability (ability to generate profit from delivering good and services), cash- flow generating ability (ability to generate cash inflows exceed cash outflows), liquidity (the ability to meet short term obligation), and solvency (the ability to meet long term obligation). In order to conduct a full, comprehensive analysis, analyst must collect information concerning economy, industry, competitors, company itself. This external information can be found as economics statistics, industry reports, and trade publication. The company provides the internal part of the information which includes the financial statements, and press releases. Financial analysis is not only about financial data which is the core of the financial analysis and provided in the four major financial statements, that provide the historical and current information; is it about the non-financial data which provide the future information. Regarding the financial data, can be founded in the four major statements: income statement, balance sheet, statement of cash flow, statement of changes in owners equity. The income statement shows how much revenue the company generating during certain period and what its cost incurred. Income statement can be referred as profit and loss and its prepared on consolidated basis. Revenues, operating income, net income, and earning per share can be driven from the income statement. The balance sheet or as recently knows as the statement of financial position, shows the current financial position of the company by showing company resource (Assets), and what it owes (liability) at a specific point in time.While the (owners equity) shows the excess of assets over the liabilities, analysts could use the information stated in the statement of financial position to answer question regarding improvements concerning liquidity, and solvency, and give the statues of the company compared to its peers in the same industry. The cash flow statement classifies the cash flows into of three sections: operating activities which include items determines net income as well as day to day transactions. While investing activities includes the acquisition and disposals of long term assets. The last section is financing activities which contain activities related to obtaining or repaying capital. Cash flow statement provides information related to performance and financial position. While income statement provides the necessary information regarding the company ability to generate profit, cash flow statement provides information regarding the ability of the company to generate cash flow from running the business itself. Statement of changes in owners equity knows as statement of shareholders equity, reports the changes in the owners investments in the business, and it helps analysts in understanding the changes in the financial position. Beside the four major statements, financial notes and supplementary schedules, managements discussion and analysis, and auditors reports, provide a quite good set of extra information for further analysis. Financial analysis should be well defined as it could be preformed for different reasons and purposes. Different categories require different financial techniques, but for any purpose data must be gathered and analyzed, and all examining the company ability of generating cash and grow earnings. But as for different focuses, different techniques are used. For example, the most tow common categories are the equity analysis and the credit analysis. Equity analysis is usually preformed by the owner, and focuses on growth while the credit analysis is preformed by the creditors (banker or bond holder) and concentrates on risks associated. Defining the purpose of the financial analysis is the most important and first step in effective financial analysis as it defines the necessary financial techniques that should be used, and thus defines the type and amount of data to be collected. After defining the purpose of the financial analysis, a suitable technique should be chosen to deliver the purpose of the focus. To reach the best results, a mixture of calculations and interruptions is required. For example, it is not enough just to calculate the financial ratios, further investigation explaining the reasons behind each ratio, what each ratio means, comparing the ratios with other competitors, might give a comprehensive picture. A comparison is a must in a good evaluation, compare the company with other competitors in the industry is (common size analysis), while evaluate the company through time called (trend analysis), and (ratio analysis) is to express certain number to another in which answers some important question about the true financial position. Common size analysis is to compare a total financial statement usually income statement, balance sheet, cash flow statement in relation to base like revenues or total assets. Common size analysis for the balance sheet includes: horizontal and vertical common size analysis, where horizontal common size analysis is to compare the increase or decrease in balance sheet items to previous years. Vertical common size analysis involves dividing each item in the same period total assets to come with a percentage, in the case of analyzing the income statement, items usually are divided by revenues. Trend analysis involves comparison of the financial statement of an entity over time, trend analysis usually provide information about the historical performance and growth. Cross sectional analysis compare a specific measurement of a company with the same measurement for another company. The use of graphs and analytical tools could facilities the comparison and highlight the most important facts that the analyst wants to communicate with the management. Statistics like regression analysis are used in more complicated situation where more precise information needed. Ratio analysis is one of the most famous techniques in the financial analysis where it provides information about the relationships and expectations between the financial accounts. Certain issues should be in mind while conducting ratio analysis; as mentioned before computing the ratio itself is not enough for providing a comprehensive picture about the financial performance, it only indicating what certain issues are but not explaining why they are happening, therefore further investigation going beyond the numbers is required, in compliance with full compression overtime, competitors, and industry. Second issue would be to choose the relevant ratios as ratios used for different purpose and providing certain financial information; for example ROA is an indicator of profitability, where current ratio provides information regards liquidity. Different accounting policies can misrepresent ratios; therefore adjustments across different financial statements for different companies are req uired for a meaningful analysis. There are about five main types of financial ratios; profitability, activity, liquidity, solvency, valuation ratios. Profitability ratio is measure the companys ability to generate profit from its resources, the most famous ratios in this category are: return on assets (ROA) and return on equity (ROE). While activity ratios measure how efficient the company in managing the day to day activities, inventory turnover is one example of the ratios used under this category. Third type is liquidity ratios where it deals with the company ability in meeting short term obligations, can be expressed in current ratio, while solvency ratios deals with long term obligation, debt to asset is one example of solvency ratios. Valuations ratios are used to asses the company equity, P/E ratio is used for this purpose. Ratios could be driven from the financial statements of the company or from specialized websites as Bloomberg, as these kinds of websites provide easy access to the historical data. Ratio analysis drove its importance from the information that might provide, as it gives an insight to the historical, current and future performance of the company. Though ratio analysis has its own limitation when it deals with a company operates in different industries, as the comparison become more difficult then. Another limitation would be the use of different accounting methods as comparison would be difficult unless adjustments are made, for example one company might consider account for its inventories under the FIFO method while the other account for it under the LIFO method. Using IFRS might overcome these differences if applied. 2.2. The affect of IFRS as new accounting standard on financial Ratios Financial statements are determined by business strategy, industry, and economics and affected by those as well. The difficulty of understanding the financial statements depending in the accounting procedures and polices chosen by top management. Changes in time frames, company structure, accounting methods and estimates in the company can affect the true economic value of an entity and might affect the financial analysis and thus reflect a distorted image of the company. One of the most trends that might affect the financial analysis is changing of the accounting standers, as different accounting standers might use different methods. IFRS as a new set of international accounting standers has some effects, as the adoption process is costly, complex, Although IFRS believed to improve transparency and comparability of financial statements. Besides these effects IFRS has effect on the financial statements. To understand the effects of IFRS, one should understand the major differences between IFRS standers and local GAAP standers. Several studies will be mentioned in this section, which will clarify the effect of IFRS adoption in Europe. According to Impact of International Financial Reporting Standard Adoption on key financial ratio, which has studied the effect of IFRS adaption on Europe continent represented by Finland; major differences in IFRS and Domestic accounting standers were found in the following areas: for employee benefits obligations (IAS 19), it is required to be measure at present value, where in countries like (Belgium, Denmark, Finland) such rules are do not exist, and in countries like (e.g. Austria and Germany) calculations follow tax regulations. Concerning deferred tax (IAS 12), a deferred tax liability should be recognized for all taxable temporary differences, where in countries like (Greece, Luxembourg) rules concerning the treatment of deferred tax are missing, and in countries like (France, Germany) the deferred tax is be calculated on the basis of timing differences rather than temporary differences. In addition, deferred tax assets are not required to be recognized (Austria, Belgium) , while IAS 12 requires a deferred tax asset to be recognized for all deductible temporary differences to the extent that is probable that the deductible temporary difference can be utilized . For intangible assets (IAS 38), state that an asset can be recognized when it will probably generate future benefits and when the cost of the asset can be reliably measured. For this reason, research expenditures cannot be capitalized. However, in many countries like (Germany, Italy, and Spain) research costs are allowed to be capitalized. Moreover, countries like (Finland) emphasize capitalization of development expenditures. Construction contracts (IAS 11), requires the costs and revenues of construction contracts to be recognized on a stage of completion basis, compared to countered like (Finland, Greece), recognition by the stage of completion is optional. Inventories (IAS 2), requires inventory to be measured at the lower of cost and net realizable value, (Austria, Portugal and Spain) allows inventories to be measured at the replacement cost instead of net realizable value. Moreover, according to (Germany, Luxembourg), inventories can be valued without the production overheads, IAS 2 requires inventory to be valued at full cost. The major difference is that IFRS requires that assets impairments (IAS 36), most financial instruments (IAS 39), biological assets (IAS41), tangible and intangible fixed assets that have been acquired in a business combination (IFRS 3), pension assets (IAS 19) and share-based payment liabilities (IFRS 2) and investment property and property, plant and equipment (IAS 16) after initial recognition to be measured at fair value. On the contrary accounting practices in continental European countries have been based on historical costs but required downward valuations for permanent impairments of long-term assets. Beside fair value, depreciation of assets in accordance with continental European countries differs from that required by IFRS. As IFRS has put large weight on the presenting balance sheets at fair value, therefore it requires assets with definite useful life to be depreciated or amortized periodically and assets with indefinite useful life to be assed for impairment. However, the continental European countries also require assets with indefinite useful life to be amortized. Therefore, while IFRS requires goodwill to be assessed annually for impairment, continental European countries requires goodwill to be amortized systematically (Finland, France) or allows goodwill to be deducted immediately against equity (Germany, Greece). The study has also indicates the impact of these changes on the accounting figures. The study has indicating that the adoption of fair value accounting will probably increase the balance sheet items, and as the impairment accounting rules of continental European countries differ from those of IFRS these differences could lead to different accounting figures. As a consequence, the impact of fair value accounting adoption on accounting figures is also an empirical question since it is impossible to predict the exact impact of the adoption on accounting figures. Other studies where more specific and handled one country by itself. One of the studies titles Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting has indicated the effect of IFRS implementation on the balance sheet, as one of the study results has indicated that on the liability side, important differences were found due to the change of debt valuation rules and a new direction for consolidation. While the major difference in the equity side was due to direct adjustments and to the indirect effect of the adjustments. Fixed assets and inventories were the only items that did not change significantly as fixed assets were valued under traditional valuation method (acquisition cost). The reason behind insignificant differences in the inventory was that Spanish usually didnt apply LIFO method which is not permitted under IFRS. IFRS adoption in Europe: the case of Germany, has stated that IFRS adoption has resulted in higher retained earning in the first year of IFRS adaption because of the conservative approach of the German GAAP (HGB). The study has also indicated that IFRS effects vary with the industry:à ¢Ã¢â€š ¬Ã‚ ¦ in the chemical and pharmaceutical industry effects on non-current assets and liabilities were relatively more important, whereas in the fashion industry the effects were mostly on working capital While IFRS Adoption and Financial Statement Effects: The UK Case, has indicated that the IFRS implantation has a positive affect on the financial performance and post. IFRS implementation for the company as profitability and growth attend to be higher under IFRS. It also indicated that IFRS as high quality standers has reduced risk and improved the credibility and the borrowing bargain power of firms. It also stated that: à ¢Ã¢â€š ¬Ã‚ ¦IFRS adoption is likely to introduce volatility in income statement and balance sheet figures. Despite the higher volatility, adopters interest cover ratio has not been adversely affected, implying that IFRS adoption would not lead to debt covenant violation or financial distress à ¢Ã¢â€š ¬Ã‚ ¦ Chapter 3: The Impact of Comprehensive income on the financial ratios As mentioned earlier the impact of IFRS on accounting figures differs with the country that IFRS is applied in, as different countries have different accounting standers, different impacts resulted. In this section a comparison between US GAAP and IFRS will be mentioned as Deutsche bank (the particle example) mentioned later was using US GAAP. First differences of reporting comprehensive income under IFRS and different accounting standers will be mentioned followed by differences of reporting comprehensive income under IFRS and US GAAP. In the study titled Comprehensive income in Europe: valuation, prediction and conservative issues, has argued that the concept of comprehensive income does not recognize different income concepts in different industry or different firms. And financial analyst has taken into consideration these limitations and used total and unrealized asset valuations and foreign exchange to fill in the gabs. In the study titled analyzing brokers expertise: did analysts fully anticipate the impact of IFRS adoption on earnings? The European evidence Has reached to a conclusion that à ¢Ã¢â€š ¬Ã‚ ¦analysts were not able to correctly anticipate the effect of IFRS adoption on earnings, forecast errors being significantly associated with differences in earnings changes resulting from the compliance with the new financial reporting standardsà ¢Ã¢â€š ¬Ã‚ ¦. While in Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting the study has studied IFRS effects on the income statement. Major differences were found due to major differences between Spanish GAAP (SAS) or IFRS in classifying revenues and expenses for example the classification of RD expenses. Another difference is the treatment of extraordinary income, as certain extraordinary items under (SAS) were classified as operating income under IFRS reclassify under (SAS) as operating income under IFRS. The study has indicated those Cash, solvency and indebtedness ratios, as well as the return on assets and returns on equity, has varied significantly as a result of the changes in the balance sheet and income statement. In Effects Of Comprehensive Income On ROE In A Context Of Crisis: Empirical Evidence For IBEX-35 Listed Companies (2004-2008), when calculating ROE under comprehensive income compared to ROE calculated under net income, statistically significant differences were founded, which means that ROE calculated under comprehensive income, shows the market impact much more clearly and thus provide better information for users and particularly for investors. The study has also indicated that comprehensive income is an alternative measurements of corporate performance and is much more in tune with the market reality than the traditional net income. According to IAS plus report which was issued by Deloitte in 2004, the major differences between IFRS and US GAAP are listed here: As in IAS 1(reporting comprehensive income) IFRS requires the statement of changes in equity. The total of comprehensive income is permitted but not required. And define Comprehensive income as the net income plus gains and losses that are recognized directly in equity rather than in net income. While in the US GAAP requires the presentation of the total comprehensive income. Gains and losses can be presented in the income statement, statement of comprehensive income, or statement of changes in equity. Under IFRS Extraordinary items is prohibited while in US GAAP Extraordinary items are permitted but restricted to infrequent, unusual, and rare items that affect profit and loss. This act by IFRS increase transparency and limit manipulation. And that would lead to an increase in the reported income and therefore might have a significant effect of the financ ial ratios dealing with profitability. Dealing with inventory IAS2, LIFO method under IFRS is prohibited while under US GAAP is permitted. When using LIFO revaluation for inventory needed, this could result in major tax liabilities. For property, plant, and equipment (IAS 16), under IFRS revalued amount or historical cost might be used where revalued amount is fair value at date of revaluation less subsequent accumulated depreciation and impairment losses where under US GAAP it is generally required to use historical cost. Which lead to increase in book values under IFRS. Chapter 4: Practical example (the case of the Deutsche bank) In Deutsche bank transition report, (Transition Report,2006 IFRS Comparatives), The Deutsche bank net income under IFRS was à ¢Ã¢â‚¬Å¡Ã‚ ¬ 6,070 million for the year ended December 31, 2006, an increase of à ¢Ã¢â‚¬Å¡Ã‚ ¬ 84 million compared with à ¢Ã¢â‚¬Å¡Ã‚ ¬ 5,986 million under U.S. GAAP. While shareholders equity under IFRS was à ¢Ã¢â‚¬Å¡Ã‚ ¬ 32,666 million, a decrease of à ¢Ã¢â‚¬Å¡Ã‚ ¬ 142 million as at December 31, 2006 compared to U.S. GAAP, according to the transition report. Conducting small ratio analysis limited only to the three major profitably ratios, a res

truth about love :: essays research papers

Ang Puno't Dulo ng Pag-ibig ==================== Nakakatawa talaga ang love. Isa siyang napakalaking oxymoron. Lahat ng pwede mong masabi sa kanya, baliktarin mo man ay totoo pa rin. Ang labo diba? Pero ang linaw. Masaya magmahal. Malungkot magmahal. Di mo naiintindihan pero naiintindihan mo. Walang rason. Maraming rason. Di mo na kaya, pero kaya mo pa rin. Masakit magmahal. Pero okey lang. Leche, ano ba talaga?! May kaibigan ako, sabi niya dati "Love is only for stupid people." Nakakatawa kasi laude ang standing niya, pero dumating ang panahon, na-in-love din ang hunghang. At ayun, tanga na siya ngayon. Lahat kasi ng nahahawakan ng love nagiging oxymoron din. O kaya paminsan, nagiging moron lang. Hindi lang kasi basta baliktaran ang pa! g-ibig. Lahat ng bagay nababaligtad din niya. Lahat ng malalakas na tao, humihina. Ang mayayabang, nagpapakumbaba. Ang mga walang pakialam, nag iging Mother Teresa. Ang mga henyo, nauubusan ng sagot. Ang malulungkot, sumasaya. Ang matitigas, lumalambot. (At tumitigas din ang mga bagay na madalas nama'y malambot.) Nakakatawa talaga. Lalo na kapag dumadating siya sa mga taong ayaw na talaga magmahal. Napansin ko nga eh. Parang kung gusto mo lang ma-in-love ulit, sabihin mo lang ang magic words na "Ayoko na ma-inlove!" biglang WACHA! Ayan na siya. Nang-aasar. Magpapaasar ka naman. Di ba nakakatawa rin na pagdating sa problema ng ibang tao, ang galing galing mo? Pero pag problema mo na yung pinag-uusapan parang nawawalan ng saysay lahat ng ipinayo mo dun sa namomroblemang tao? Naiisip mong wala namang mali dun sa mga sinabi mo. Pero bakit parang wala ring tama? Bali-baliktad din ang nasasabi ng ! mga taong tinamaan ng madugong pana ng pag-ibig. "Ngayon ko lang nalaman ganito pala. Sabi ko na eh!" "Ang sarap mabuhay. Pwede na 'ko mamatay. Now na!" At hindi lang 'yon. Ang sarap din pagtawanan ng mga taong alam naman nilang masasaktan lang sila eh magpapatihulog pa rin sa bangin ng pag-ibig. Tapos pag luray-luray na yung puso nila, siyempre hindi sila yung may kasalanan. Siya! "Bakit niya 'ko sinaktan?" May kasama pang

Comparisons of Inca and Aztecs

The Aztecs had city-states and were people of a stratified society. Each of one of these city-states is ruled by a speaker that is chosen by the pipiltin(the nobility). This speaker would have to sacrifice his own blood regularly to show that he is a true king and has good intentions for his empire. The nobles grew stronger with every conquest. The Aztecs also had a governing council but they weren't all that successful because they had lacked real power. The Aztec system was very successful, because it was aimed at political dominance and not head on control of the people. The calpulli had authority over the government but during the 1st hundred years the emperor took over. The Aztecs were very smart in creating â€Å"flower wars†(to leave a few territories unconquered so that periodic wars could be staged so that both sides could obtain captives for sacrifice) ,because it ensured sacrifices. The Incas believed that their ruler was a living god there to represent the sun god on earth. Everything the Incas did ,religiously and politically, had a religious meaning in it. The Incas had a queen(senior wife of king) and she was believed to be linked to the moon. The Inca believed that integration was very important. By using their language(Quechan) they integrated by teaching it too their conquered peoples. They were smart to adopt the split inheritance from the Mayans. The Inca expansion was closely tied together by ancestor worship. They had developed a state bureaucracy of which almost all of the nobility had played a part in. The Aztecs and Incas are alike because the kings of each of the two peoples were elected by siblings of the royal family. The governing council also had a say so in. Both rulers and kings had a â€Å"right hand man† the Aztecs had a prime minister where as the Incas had a high priest. Both the prime minister and high priest(which both had tremendous power) were usually close relatives of the king. Aztecs' and Incas' highest deity was the sun god. In both empires men and women were mostly equal but since the military virtue was emphasized it gave men more power so it wasn't completely balanced. Women were mostly in the household but they still contributed to the empire. The military in both had great power because they were the backbone of the empires; they supplied the peoples with war captives for human sacrifice. Both of the empires used sacrifice as a political terror. Where the Aztecs demanded mostly tribute as well as some labor the Inca people demanded mostly labor. Both took tribute from their conquered peoples.

Strawberry Fields by Miriam Wells - 1172 Words

There has been a long standing debate between the socio-economic theories of capitalism and socialism. The current socio-economic system is capitalism but many feel it is not ideal due to the fact that it is based on making a profit. On the other hand, socialism is based on equality of all, which is enacted by paying all workers the same amount of money regardless of occupation. Miriam J. Wells is against capitalism and holds a socialist view point. According to Wells, politics shape the advantages and disadvantages that certain groups of people hold. The government plays an immense role on how things are structured in the fields in order to make a profit based on capitalism. Wells’ argument of capitalism being an unjust system due to†¦show more content†¦Wells tries to prove here that not only does the government think about profits but they also think about who has the power in the agri-business. America is usually thought of as â€Å"the land of equal opportunity for all†, but in fact the government does not provide equal economic opportunities. Instead, the government helps big business owners exploit their immigrant employees. Furthermore, Well’s argument also shows how even in a capitalist society a system such as sharecropping can exist and bring with it better class relations that benefit growers and workers. One reason for the return of sharecropping was due to labor shortages caused by the termination of the Bracero program. Growers decided to divide their farms into smaller groups which are headed by a husband and wife; they supervised a couple of workers who were family members or friends. This enhanced personal connections as personal relationships played a role in order to get a profit out of the farm allocated. By working alongside family and friends, there was a motivation to perform. Due to the personal work relations, there was no need of employers/employees. The sharecroppers did not believe they were superior to their fellow laborers. This shows that even though there is a capitalist society there was a sense of community. These people are not only thinking about individual profits bu t also the profit for their family and friends. This also leads to there being no labor resistance. WorkersShow MoreRelatedArt History Study Guide3003 Words   |  13 PagesFlight to Egypt * Campin, Robert –Merode Altarpiece * Christus, Petrus –Goldsmith in his Shop * David, Gerard –Flaying of the Corrupt Judge Sisammes * Memling, Hans –St. Ursula Reliquary * Sluter, Claus –Well of Moses * van Eyck, Jan –Ghent Altarpiece; Giovanni Arnolfini and his Bride (aka Arnolfini Wedding); Man in a Red Turban (self-portrait) * van der Goes, Hugo –Portinari Altarpiece * van der Weyden, Rogier –Deposition;Read MoreBrand and Packaging8520 Words   |  35 PagesThe Power of Packaging Alice Louw Michelle Kimber The Customer Equity Company* In recent years packaging has developed well beyond its original function as merely a means of product protection and now plays a key marketing role in developing on shelf appeal, providing product information and establishing brand image and awareness. As packaging’s role in the marketing mix gains momentum, so research into this arena becomes increasingly important. Given the potential for packaging to successfully