Wednesday, August 26, 2020

Inflation: Definitions Essay

Expansion: A tireless increment in the value level, gauges the amount progressively costly a lot of merchandise and ventures has become over a specific period, generally a year. Buyers accept that low steady and unsurprising swelling is best for economy, excessively high and too low are bad. Estimating Inflation: To gauge the normal customers typical cost for basic items, government offices direct family unit reviews to recognize a bushel of ordinarily buy things and afterward track the expense of buying this crate over the long run. Customer Price Index: (CPI) The expense of the bushel when estimating expansion at a given time communicated comparative with a base year. Purchaser Price Inflation: The rate change in the CPI over a specific period, most broadly utilized proportion of swelling. Ex: base year CPI is 100 and the current CPI is 110 expansion is 10 percent over the period. Center Consumer Inflation: Excludes costs set by the administration and the more unpredictable costs of items, for example, food and vitality that are generally influenced via occasional variables or impermanent gracefully conditions centers around the fundamental and steady patterns in swelling and is additionally observed intently by policymakers. Collapse: A determined decrease in the value level Gross domestic product Deflator: A measure looking at the costs everything being equal and administrations delivered in the economy during an offered year to the costs of those merchandise and enterprises bought in a base year. Total national output Deflator: (GDP) The general expansion rate for utilization great as well as all products delivered in an economy, more extensive inclusion than the CPI. Expansion Rate: The rate increment in the value level starting with one year then onto the next. Expansion Targeting: An arrangement used to keep up low and stable swelling utilized by numerous national financiers. Presentation of New Goods: Increase assortment, permits purchasers to discover items that all the more intently address their issues. In actuality, dollars become progressively important, which brings down the expense of, keep up a similar degree of monetary prosperity. The CPI misses this impact since it utilizes a fixed bin of merchandise, along these lines the CPI exaggerates increments in the typical cost for basic items. Ostensible GDP: Values yield utilizing current costs. It isn't adjusted for swelling. Gross domestic product estimated as far as current market costs, estimation of every single last great and administrations delivered in the economy during a givenâ year, determined utilizing the costs current in the year in which the yield is created. Value Indices: Are intended to expel the impact of value changes. Value Level: A proportion of the normal costs of products and enterprises in the economy. Amount Theory of Money: The connection between cash gracefully and the size of the economy. Genuine GDP: Values yield utilizing the costs of a base year. Genuine GDP is right for swelling. Gross domestic product estimated utilizing consistent base year costs. It is the all out estimation of the last merchandise and ventures delivered in the economy during a given year, determined utilizing the costs of a chose base year. Genuine Income: An intermediary for the way of life, when genuine wages are rising, so is the way of life and the other way around. Genuine Interest Rate: The ostensible rate less the swelling rate. Replacement Bias: Over time a few costs rise quicker than others, buyers substitute towards products that become generally less expensive, the CPI misses the replacement since it utilizes a fixed crate of merchandise. Accordingly, the CPI exaggerate increment in the average cost for basic items. Gracefully stuns: Disrupt creation, for example, catastrophic events or raise creation costs, for example, high oil costs. Can lessen by and large gracefully and lead to cost push swelling in which the force for cost expands originates from disturbance in flexibly. Unmeasured Quality Change: Improvements in the nature of merchandise in the container likewise increment the estimation of a dollar. The BLS tires to represent quality changes yet presumably misses a few, as quality is difficult to gauge. Along these lines, the CPI exaggerates increments in the average cost for basic items.

Saturday, August 22, 2020

The Basic Argument Essay Example

The Basic Argument Paper The Basic Argument: It is currently time to manage the topic of why a legislature ought not be paternalistic. Factory contends that such enactment has the solid potential to be harming to the general public by smothering uniqueness and denying individuals from having power over their own lives. Paternalistic laws will likewise will in general hinder the advancement of society and social traditions by commanding that individuals follow the right now settled standards. It is unquestionably the situation that paternalistic enactment hinders independence. Plant contended that independence is vital to the strength of a vote based society in light of the fact that without it there creates stagnation and lack of concern, which debilitate individuals from getting taught and politically included. Paternalism likewise forestalls the rise of reality concerning both logical and social inquiries. A legislature may decide to force the entirety of its residents to go to chapel on Sunday (or even to rehearse a specific religion) since they accept that it is better for those individuals on the off chance that they do as such, yet such an arrangement is harsh just as preventing distinction. Such a law would absolutely have been conceivable previously, yet society has advanced to where we would no longer acknowledge such a law. This is a movement in the public eye. Possibly a superior model would be the chronicled government limitation on logical request that conflicted with a state supported religion, this unmistakably effectsly affected social and logical turn of events. A contemporary model would be our laws against gay connections and limitations on gay relationships. We will compose a custom article test on The Basic Argument explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on The Basic Argument explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on The Basic Argument explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Such laws are obviously paternalistic, and they repress the advancement of elective methods of living which may end up being helpful to the people and in this way to the general public. Proposed laws against smoking in private (where others arent hurt) are another cutting edge case of paternalistic laws. b) Refinements for progressively troublesome cases: These contentions may appear to have little to do with something like safety belt laws, and you may ask what's going on with those sorts of laws. There are two reasons that these sorts of laws ought not be passed by Mills hypothesis. The primary explanation is just that the legislature has no specific enthusiasm for what I do with my own life and my own belongings, unquestionably no intrigue that thinks about to the staggering interest that I have in my own life, wellbeing, and property. I additionally have unmistakably more data about my own circumstance and the curious conditions that I am in at some random time. Along these lines, it would appear to be sensible that the legislature would believe my judgment about what it is best for me to do in issues which include just my own advantages. (The administration may sensibly attempt to persuade me that what I am doing is an error by methods for publicizing and instruction, yet this is totally different from government impulse. ) So, I ought to be trusted to decide when it is sensible to wear a safety belt since I am the one out of a situation to best make that judgment. The other reaction that Mill can make is that the legislature can't be trusted to tell which paternalistic laws are harmless (like safety belt laws might be) and which are unsafe, so they ought not be permitted to make any laws that are paternalistic. This contention is very significant. The fact is that lawmakers are extremely awful at being objective about their thought processes and furthermore not great at understanding or thinking about the impact of enactment on the minority. In this manner, they can't be trusted to have the option to figure out which paternalistic laws are reasonable for minorities. Regardless of whether they could tell, they couldn't be trusted to shun passing severe laws. A relationship here is this: you can envision that there is a surgery that will have some minor gainful impacts, however that there are a few people who have an intense antagonistic response to this strategy and it is beyond the realm of imagination to expect to tell who those individuals are (or even what level of the populace will have that response). In such a case, it would be a poorly conceived notion to hazard this technique and it would doubtlessly not be right to force such a hazard on somebody without their assent (which is comparable to in light of the fact that the administration doesn't ask people assent when it passes laws). Explaining the relationship: Passing a solitary paternalistic law is similar to forcing this medical procedure on a solitary individual in light of the fact that every one of these things may have some great impacts however each likewise may have some awful impacts, for each situation we basically can't tell which will occur. In this manner, in neither one of the cases should we face the challenge. [See part 9,b beneath for additional explanation] 7) What establishes hurt? a) Basic answer: This is an extremely precarious inquiry, and there have been exceptionally enormous books distributed which attempt to respond to simply this inquiry. Sick put forth a valiant effort in a passage or something like that. Damage absolutely incorporates most any type of physical mischief (e. g., you punching me out, or you smoking close to me). It likewise would incorporate most types of money related damage (e. g. , you taking my vehicle, or you breaking my watch), yet there are sure budgetary damages that will positively not be incorporated (e. g. , me moving in close to you and bringing down your property estimations on account of my race, or me impacting individuals not to work with you when I disclose to them that you cheated me). The last sort of cases do hurt you monetarily, however the genuine wellspring of the budgetary mischief isn't me, it is different people groups prejudice and your own poor organizations rehearses individually. There are likewise mental damages which are incorporated (for example , you undermining me, or you too much bothering me), however the standard is exacting around there and the assumption is that a psychological mischief doesn't comprise a genuine occasion of damage to other people (e. g. , I am affronted by your joke, or I am appalled by your style of dress). There will be a ton of hard cases concerning this (e. g. , your offense at the bareness of me on the sea shore, or your money related mischief when I move in nearby and chop down all the trees on my property and utilize my back yard as a foul fertilizer store). It isn't certain whether these cases fall under Mills hypothesis as including damage to other people or not. b) Harm and Political Speech: One zone merits specific note, the zone of political discourse. Some political exhibitions and discourse can cause social agitation. The best case of this is the point at which the Nazis needed to walk in the predominately Jewish town of Skokie, Illinois where numerous holocaust survivors live. Such an exhibition would unquestionably make extraordinary mental mischief others, and would almost certainly cause an uproar which would cause serious physical damage. Plant needs to guard opportunity of articulation and discourse, and this sort of discourse would unquestionably be secured. It very well may be hard to decide the distinction between political discourse which will cause an uproar and riffraff animating which will induce a mob (which Mill doesn't think ought to be permitted). There is likewise the more current lawful order of some discourse as loathe discourse, and Mill would most likely not bolster the insurance of this sort of discourse however I am not under any condition clear on what the standards for detest discourse is. The fact of the matter is that discourse can hurt others, however it is additionally emphatically ensured by Mill, so such cases are extremely troublesome. [See On Liberty, section 2 for an itemized discussion.] 8) Mills refinement of the assignable commitment: Some scholars guarantee that Mill deserts the basic mischief to-others standard in the last piece of On Liberty for the new guideline of the assignable commitment. This new guideline is expressed thusly by Elizabeth Rapaport: An individual should be dependent upon social intimidation just to forestall an infringement of a particular and assignable commitment to some other individual or people. (From the editors prologue to Mills On Liberty, quotes encompass Mills words) a) What is a particular and assignable commitment? An unmistakable and assignable commitment is the place there is somebody who has either a right, or a genuine case or desire, which the committed individual will undoubtedly respect. These commitments can be from a guarantee or agreement, a social position (e. g. , life partner, parent, representative, resident), or potentially some other source. It is essential to take note of that not all commitments are unmistakable and assignable. For instance, I may have an ethical commitment to provide for a noble cause once in a while, however there are no particular foundations that can guarantee that I have an unmistakable and assignable commitment to give them cash. One has a particular and assignable commitment in particular on the off chance that another person has a correct that you should satisfy (even a contrary right). For instance, you have a negative right not to be hit by anybody, so I have an unmistakable and assignable commitment not to hit you. b) How this influences Mills Theory: This modification doesn't drastically change Mills hypothesis, it just changes the concentration from the dubious thought of a damage to other people, to the evidently increasingly exact thought of a particular and assignable commitment. (By and by, I favor the mischief to-others plan, despite the fact that it needs broad explanation as for what establishes a damage.) 9) Connection among rights and utility: A comprehension of utilitarianism is essential to comprehend this segment. I could compose for pages about this, however Im going to do whatever it takes not to. a) Basic issue: There appears to be a first seem to be an essential incongruence between Mills political hypothesis of rights communicated in On Liberty and Mills moral hypothesis communicated in Utilitarianism. In On Liberty, he guarantees that legislature ought to never meddle with an indivi

Friday, August 21, 2020

Poker Tips that Improve Your Negotiation Skills

Poker Tips that Improve Your Negotiation Skills “If you can’t spot the sucker in the first half hour at the table, then you are the sucker” â€" Matt Damon’s character in the movie RoundersPoker players often quote the above saying as a great tip for newbies. But it isn’t just good advice for poker players, but also to anyone sitting at a negotiating table. Indeed, poker can teach quite a few important lessons in mastering the art of negotiating. © Shutterstock | Andrey ArmyagovWe’ve gathered some of the poker tips that improve your negotiation skills and guarantee you leave the table as a winner.DON’T ASSUME THERE’S A SCRIPTIt’s a great battle, and it really is a battle, and there are people from all walks of life, you know, never judge anybody at the table: A man can be the greatest poker player and he might know all the numbers, but he might get beaten by a really savvy kid who works in a grocery store; and that’s what’s so great about this game” â€" James WoodsPoker is a game with plenty of game theories. You can find predictions and probability calculations for the ‘perfect poker win’ from blogs and books. The essence of these theories is to tell you that by following these conditions and steps, you’ll end up winning more and bigger.Likewise, you can find plenty of ‘scripts’ for negotiations. You can read about the right things to say at the right time and discover the tricks that ensure you end up with the winning hand when negotiating. The assumption is that if you follow a certain path in business, you’ll come out at the top.While these game theories and guidelines are surely going to teach you plenty of things, the first rule of poker is that there’s no script â€" uncertainty is always part of the game.What you need to understand, in terms of negotiations, is that having a set of cards in your hand doesn’t mean you should always make the same decisions. Holding on to two queens in your hand doesn’t mean you should always stay in; indeed, sometimes you might need to fold.Therefore, instead of walking into the negotiation with a script in your mind or a set of “if A then I’ll do B”, you need to have an open mind. Take the things in as they come and understand things can change in an instant.If you are faced with an unexpected situation during the negotiation, take a moment to catch your breath and follow these steps:Breathe and ensure you understand what was offered or said.Consider your options based on the objectives you want to achieve.Ask a few questions to verify your new position.If you are unsure what the best approach to the issue is, propose you get back to it later.Take advice from an ex-poker professional and entrepreneur David Daneshgar who told the Inc., “Poker and business are both situational â€" you need to tailor everything you do and say to each individual person or client. You listen to what they say, hear them out, make quick decisions, and adjust.”Learn more about the basics of negotiation in a business context.[slideshare id=7527378doc=negotiationtoolsmethodology-110405160753-phpapp01w=640h=330]UNDERSTAND YOUR HAND“Life is not always a matter of holding good cards, but sometimes, playing a poor hand well.” â€" Jack LondonNonetheless, remember that not following a script doesn’t mean you shouldn’t be aware of your hand. In poker, you need to know what hands are the strong ones and the hands that are wea k. The ability to understand the value of different combinations means you are able to make the right decisions at the right time.The best poker players know the different combinations â€" they know the odds and they can analyse their own strengths in an instant.Similarly, you need to learn about everything that’s essential for the specific negotiation and the deal. Approach your negotiations by focusing on the following points:What is the advantage you can gain from the negotiation? If there is none, consider carefully whether to negotiate at all.What are your negotiation objectives? What do you want to achieve?What are the strengths you have on your side? What about the weak points?What will the other party try to achieve? What are their strengths and possible weaknesses in terms of negotiating?What outcome is worth fighting for, i.e. when to pull out from the negotiation table?If you are negotiating for a team or an organisation, make sure to go over the details with your bosse s or the team. Getting a second opinion can help you prepare and you also want to go through different scenarios to know how you should respond to different things the opposing party might throw in your way.Furthermore, poker players always approach the table with a clear idea of what they are going to bet and when. You should have the same approach to negotiations. You need to know the lines you aren’t going to cross, but instead will just fold.CONTROL THE EMOTIONS“I think one of the interesting things about poker is that once you let your ego in, you’re done for.” â€" Al Alvarez‘Poker face’ refers to the ability to mask your emotions and hide your true feelings from other people. As the name suggests, it’s crucial for poker, but you will also benefit from ‘poker face’ in negotiations.You can lose your poker game if you start showing too much emotion, as your competitors will know if you have a bad hand or a good one. You can’t reveal this information, as it jeo pardizes your ability to push others further.The same applies to negotiating. If you reveal your true position too early by being overly excited, confident, or nervous, you’ll leave the negotiating table empty handed.Controlling the emotions is not easy, as you might have a $1 million deal on the line. But you should try the following tricks:Prepare for the deal â€" If you’ve done your homework and you know your hand inside out, you won’t be thrown off the rails with new information as you can easily relate it to your goals and objectives.Learn what makes you emotional and get it out of the system before the negotiation â€" Understand what is the emotion you are likely to feel. Perhaps you are afraid of failure, you are nervous about talking or you feel you get overexcited if things go well. Get the emotion out of the way beforehand by doing a rigorous exercise or calming the nerves with meditation.Learn to give and take â€" Often the emotions get heated when you are the one m aking concessions. Therefore, you might stay calmer if you always reply to a need with a want. If you give, you should take and vice versa. Asserting control is another great way of gaining confidence and moving the conversation into an area that doesn’t leave you sweating.Adjourn if the nerves kick in â€" If you notice you are starting to involve too much emotion, consider adjourning. You can either just ask for a small break for refilling the coffee mug or a longer break for “going over the details with the boss”, for example.Furthermore, you want to start looking at the deal and its outcomes objectively and from an outsider’s viewpoint. Don’t place emotional value to the deal, but understand it as a task. This also requires you to detach emotionally from the result of the negotiation.The below video offers tips on how to overcome the fear of failure and the tips can be helpful when it comes to approaching negotiations: Finally, controlling emotions means you shouldn’t actively try to hide them. If you are trying to act super cool, you can actually reveal your true position. For instance, holding your breath is often a sign at the poker table you are trying to bluff, causing the other players to approach the game with caution. Therefore, try the above tips to be as neutral as positive instead of just masking an emotion by faking another one.LEARN TO READ BODY LANGUAGE“Poker is a game where you don’t have to have the best hand to win. Poker is really reading other people and reading human emotion, which certainly comes into play in business.” â€" Charlie ErgenWhile you are staying neutral in your emotions, you also want to learn to read other people’s body language. If you’ve watched a poker match, you would have noticed how players eye each other and often engage them in light conversation. This is not to enjoy yourself at the table, but to see if the other person gives away clues of their hand.Poker players aren’t focusing on the bod y language for nothing either. A famous study by Albert Mehrabian showed interesting facts about the human communication. According to his studies, communication is just 7% about the actual words used and 38% of the different vocal qualities, such as tone and pitch, with 55% left for physical expression.Therefore, by carefully examining the body language and the tone people use during the discussion, you can learn whether they are hiding something, feeling nervous or have a few tricks up their sleeves.Take these common physical cues from the poker table to your negotiations:Chatting too much mean the person is nervous.Staring down is a sign the person is trying to hide their strength.Sighing and shrugging can signify the person’s strong position.Rapid breathing is typically a sign of the person being excited.Hand in front of mouth could be a sign of a weak hand.Looking at the chips quickly and then turning away can highlight the person’s willingness to bet.Quick decisions are a sign of honesty, as bluffing generally requires a more composed reaction.Furthermore, when you are listening to the person talking, you need to focus on the tone and pitch. For example, below is an example of a single sentence you might hear the person say. Say it out loud and change the word you emphasise each time and you’ll notice a slight difference in the meaning of it.I don’t think the organisation accepts the terms.Finally, if you want to spot a liar, then keep these key findings of a 2012 study in mind:Liars tend to use more words than people who tell the truth.Liars also use third-person pronouns when talking, as a way to distance themselves from the act of lying. They also use complex sentences.People who are hiding something, but not lying, tend to talk less.Check out the short video on reading someone’s body language by Derek Banas. It has great tips on what the different signs might mean, based on findings in scientific studies: KNOW WHEN IT’S TIME TO QUIT“I l earned playing poker that you never count your winnings because that’s when you start to lose.” â€" Kenneth LangoneIn one of the worst cases of poker losses, an American businessman lost around $204 million in one year. Terrence Watanabe’s case is an infamous example of not knowing when to stop.When it comes to succeeding in poker, the real sign of a champion isn’t the ability to win big, but to control and minimise losses. Like any sport or game, poker will provide you with opportunities to win and the occasions where a loss is inevitable â€" you simply need to know when to fold.The same applies to the world of business and negotiating. You need to be able to pick your battles and know when to give up. Not every deal is worth fighting for and sometimes the ability to walk away will provide better results for you and your business.When considering your options, the following signs can help decide if it’s better to leave the negotiating table:The other party is not giving i n on their demands, not even an inch.You start doubting the deal’s viability.The deal is moving further away from your goals.The valuation or terms aren’t moving, even when the facts are.Furthermore, Harvard Business Review study found in 2004 that all successful business deals emphasise due diligence and specifically four basic questions of:What are we buying?What is the target’s stand-alone value?Where are the synergies- and the skeletons?What’s our walk-away price?While the above focuses on acquisition negotiations, you can easily apply the points to any sort of deal. Before the negotiation, think carefully about:What is being negotiated?What is the value of the thing on the table?What are the advantages and disadvantages of the deal?What is the red line we don’t want to cross, whether in terms of price or terms?Learn more about how to rock your next negotiation from Stanford Business School. MAKING MONEY IS NOT THE ONLY THING THAT MATTERS“It’s not whether you won o r lost, but how many bad beat stories you were able to tell.” â€" Grantland RiceFinally, poker has been to many players just about the winnings and the nice lifestyle of a poker star. But it shouldn’t be just about the money and this is something poker stars have learned.The same applies to the negotiating table. A business environment can easily hone in the idea it is all about the money. But you shouldn’t think that the deal is more successful, if it brings in more money to you and the business. Instead, be aware of all the other benefits a negotiation can provide you and your business with.Remember the negotiation that didn’t end in a finalised deal can still sow the seeds for later. For instance, you would have:Learned more about negotiating and improve your own skills.Gained valuable experience in dealing with different types of people around the negotiating table.Forged relationship with the business and the negotiator, which can help you widen your network and lead to new connections that will be valuable.Impressed the business or the negotiator, which can mean you are offered new opportunities in the future.Therefore, if you fail to reach a deal, don’t let the negative emotions take over and convince you to feel like you’ve failed. In fact, focus on what the experience can teach you and your business, as well as the future opportunities it might have brought about. Never leave the negotiating table or the poker table in a bad mood or feeling like a failure â€" you might have just sown the seeds for future success.TO FOLD OR TO HOLD â€" FINAL THOUGHTSNegotiating skills are closely related to poker skills â€" you need to be able to read the situation, to understand your strengths and weaknesses, to keep a good poker face and to be able to read your opponents. Furthermore, you must be able to know when the right option is to just minimise the losses and to quit. Like with poker, negotiating isn’t all about the deal â€" sometimes you can win even if you didn’t end up signing a contract.When you are facing a negotiating situation, keep your cool and use the above tips as an advantage. In the end, you’ll be better at negotiating the more you practice and experience the real life situation; so don’t hide away from an opportunity to place your bets.

Sunday, May 24, 2020

Analysis Of Hawthorne s The Man s Fall - 1438 Words

Hawthorne has a unique perspective while also focusing on the religious, historical, and psychological perspectives of his time. The information from various experts to prove the Puritanical, Calvinistic, and ancient beliefs that form the basis of Hawthorne’s work (Hawthorne 392). Besides, the researcher notes that Hawthorne’s life is authentic although fictional. There is a psychological aspect of the story in that the man’s fall is unavoidable. The narration contains metaphoric and literal journey of the newlywed male character. However, he is making the treacherous journey with the devil himself therefore creating a spiritual crisis. Goodman Brown’s decision is ambiguous to his audience because it is a revelation of his new life and†¦show more content†¦Throughout the story, Goodman Brown is exploring human’s instinctive commitment of sin and thus, makes his downfall inevitable. Critics argue that the people should not read the 17th Cent ury psychologically hurting Calvinistic persuasion as a faith rejection but as a warning from God to his people on moral hazards and its dynamics. Using the setting, Hawthorne introduces his audience to a symbolic interference. He successfully recreates the Salem witch trials that the Puritans remember the most. There are multiple references and evidence of this time in the historical allusions across the country. He describes Goodman Brown as a descendant of King Philip’s War, this is setting the tone for the Salem witch trial. The war took place between the year 1675 and 1678, but the man’s son would have married by 1692. However, the author sets the story a few years before the 1690s. Hawthorne employs historical information in explaining Salem’s madness as well as highlighting the challenges that the community faces. A time such as this is critical since it highlights the Salem’s Village and the peak of strict moral code and religious oppression. The turn of events accelerated the spiraling allegations about witchcraft on innocent residents. Nobody questioned the belief in witchcraft during this era because all people accepted that wicked people must perform sorcery for particular unexplainable events toShow MoreRelatedThe Scarlet Letter By Nathaniel Hawthorne1184 Words   |  5 PagesScarlet Letter Cue Card Title: The Scarlet Letter by Nathaniel Hawthorne Date the Book was Published: 1850 Plot: A young woman named Hester Prynne is found of adultery. She had an illegitimate child and now has to wear the letter A on her chest to represent adulterer. She has been sentences to three hours of scolded punishment and a lifetime of being branded. Reverend Wilson and reverend Dimmesdale question Hester about the child s father. She refuses to give up the name. Her old husband RogerRead MoreSymbolism, Use Of Color, And Themes Of Nathaniel Hawthorne s The Scarlet Letter1657 Words   |  7 PagesAmerican Literature for Nathaniel Hawthorne s skillful use of symbolism and allegory. The novel is also said to be the greatest accomplishment of American short story and is viewed as the first American psychological novel, which makes Hawthorne win an incomparable position in American Literature. Hawthorne’s â€Å"unique gift† for using this kind of skills taps into the roots of man s moral nature and gives vivid explanation of the implications in his works (Lei). Hawthorne is outstanding for his skillfulRead MoreComparing Young Goodman Brown And Child By Tiger1597 Words   |  7 Pages Comparison of â€Å"Young Goodman Brown† and â€Å"Child by Tiger† ENGL 102: Literature and Composition FALL C 2017 Jennifer Person L29216090 MLA Thesis: â€Å"Young Goodman Brown† by Nathaniel Hawthorne and â€Å"The Child by Tiger† by Thomas Wolfe are two short stories written to portray people struggle with society. Although the two stories were set in two different cultures and time periods they are similar in their religion and faith. In these two stories their belief systems are challengedRead MoreThe Moral Complexity Of Nathaniel Hawthorne s Young Goodman Brown1681 Words   |  7 PagesThe Moral Complexity Nathaniel Hawthorne’s â€Å"Young Goodman Brown† is about a Christian man, the title character who walks through a dark and dreary forest, witnessing some people in his community he thought were godly walking deeper into the â€Å"path of evil.† He has to make a decision whether to keep walking towards the satanic meeting or go back home. The characters Hawthorne chooses have some relation to either the trials or the Christian way of life. Back in the middle 1900s, the society relied heavilyRead MoreMan Can Not Live Without God1186 Words   |  5 PagesJ. Michael Carpenter AP English Duhram 8/7/16 Man Cannot Live Without God The question â€Å"Can man live without God?† is interesting because most people would argue that it depends on worldview. However through a careful analysis of The Scarlet Letter and Ravi Zacharias’ book Can Man Live Without God a definitive answer can be concluded. The depiction of God’s role in The Scarlet Letter, the antitheistic worldview described in Can Man Live Without God, and a look into how God affects life todayRead MoreIdentity vs Society1047 Words   |  5 Pagesappeal to us in the world, we create images of how we want to see ourselves. We try to make ourselves seen in the world so our images can be reflected back to us through the desire of others. Individuals will struggle to find their true identity if they fall under the pressure of society or certain religious beliefs. Although we have the complete power over our identities and personalities, if allowed, society or the church can mend each and every individual to be the same. Each indivi dual has the choiceRead MoreReis, Elizabeth.Damned Women: Sinners And Witches In Puritan1363 Words   |  6 PagesReis, Elizabeth. Damned Women: Sinners and Witches in Puritan New England. Ithaca and London: Cornell University Press, 1997. Thesis: Reis argues that through reading about the colonial Puritan s conception of sin and Satan, readers will expand their cultural and historical understanding of how people act on their religious belief...and how those religiously informed actions both reflect and prescribe their own particular gender arrangements, often to the detriment of women (10). In short, womenRead MoreThe Scarlet Letter By Nathaniel Hawthorne1359 Words   |  6 PagesIn Nathaniel Hawthorne s book The Scarlet Letter he exhibits how committing sin can entirely consume a person through the three characters Chillingworth, Dimmesdale, and Hester and how they change from the sin. In the beginning Chillingworth is painted as a man â€Å"well stricken in years, a pale, [and] thin† (6) man that slithers into the market place. After finding out that his wife, Prynne, has committed adultery he blames himself by saying he â€Å"betrayed [Hester’s] budding youth into false and unnaturalRead MoreNathaniel Hawthorne s Young Goodman Brown1975 Words   |  8 PagesNathaniel Hawthorne, is the author of the short story â€Å"Young Goodman Brown,† that was written in 1835 (Baym 370). Hawthorne was born in Salem Massachusetts on July 4th, 1804. Hawthorne’s ancestors were of the Puritan descent, and among the first settlers of Massachusetts (Baym 370). During his teen years, Hawthorne was reading stories by British novelists Henry Fielding, Tobias Smollet, and Sir Walter Scott. When he was sixteen he wrote his sister of wanting to become an author and relying of supportRead More An Analysis of Hawthorne’s My Kinsman, Major Molineux Essay 3946 Words   |  16 PagesAn Analysis of Hawthorne’s My Kinsman, Major Molineux In the early nineteenth century, America was undergoing profound changes in the political, economic, and social realms. The rise of international commerce and the development of industrialization displaced previous Republican ideologies that valued the community (Matthews 5). Instead, the market became the principal societal system. Significantly, the major agent driving this system was the individual. Thus, a new philosophy of liberal

Wednesday, May 6, 2020

The Maternal Depression During Pregnancy Essay - 1120 Words

MATERNAL DEPRESSION DURING PREGNANCY Sasha Safi 20122595 Notre Dame University PSL 310 Dr. Lara El Khatib January, 7, 2016 MATERNAL DEPRESSION DURING PREGNANCY When pregnant especially for the first time many women inform themselves on things they can do that are beneficial for the growth and development of their baby and things they should avoid or not do since it can be dangerous for their baby such as smoking, drinking alcohol, and especially being under stress during the first months. As we all know, being pregnant has a high percentage for a women to develop depression and anxiety, this may be due to some hormonal changes that every pregnant women suffers. It’s important to note that only a psychologist or a psychiatrist can diagnose if a pregnant women is suffering from depression due to certain criteria such as when the depressing feeling last more than two weeks, make it hard for the women to accomplish her activities during a normal day, and many other symptoms that affect directly the daily life of a pregnant women. However, most women are warned that being stressed can have serious consequences for the growth and dev elopment of their unborn children. To begin, Depression has been recognized as a disease that affects fetal health. Depressed mothers are more likely to have children with adjustment problems such as mood disorders. They tend to be more difficult, do not haveShow MoreRelatedThe Role Of Literature Of Maternal Depression During Prenatal Stages1110 Words   |  5 Pages Evaluating the Relationship of Literature of Maternal Depression during Prenatal Stages. Depression can occur at any time. 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Tuesday, May 5, 2020

Accounting Theory and Current Issues Capital market

Question: Discuss about the Accounting Theory and Current Issues for Capital market. Answer: Introduction: In the following solution to the case study of Karrick Gold and Copper Limited, different aspects of accounting are presented as per the International Financial Reporting Standards (IFRS) and International Accounting Standard (IAS). Controversy in regard to the consideration of historical cost or fair value of PP E, non compliance of legitimacy, triple bottom line accounting approach for reliable and relevance of recording and reporting the financial statements. Requirement A: According to IAS 16 plant, property and equipment should be recorded at carrying amount, which is derived after measuring depreciation charges and impairment loss and after recognizing revaluation value (if any). Subsequently, IFRS requires every organization to record their fixed assets at fair value, as it will represent the reliable, true and fair view of financial statements of enterprise (Hall, Hunton and Pierce, 2015). Accounting Boards have taken this decision for the better and updated value of assets as per current market value should be presented in the books of accounts of companies so that the users of financial books can get true and fair value of the company. On the other hand historical cost gives the actual value of acquisition of the assets in the year it was acquired which does not show the current or updated value of assets today. However, it has been a controversy since ancient times that whether the PPE should be valued and reported at historical cost or fair value because some of the countries follow historical cost accounting while some follows fair value method. As a matter of fact, method of fair value accounting is comparatively challenging as it can be followed only if the fair value is reliable estimations are available. Whereas in maximum cases reliable availability for determining fair value estimates are not available unlike historical costs. Therefore historical costs after considering necessary adjustments for expenses like duties, registration fees, maintenance costs, charges for depreciation, revaluation adjustments or any other necessary adjustment is used to report the fixed assets by most of the organizations (Griffin and Wright, 2015). In the given case of Karrick Gold Copper Ltd, a mining organization listed in Australian Stock Exchange has been under operation in mining of gold and copper business in PNG has reported its plant, property and equipment at Net Book Value of $16.5 billion and it also requires one more costing $5.00 billion over the next seven years. As per the above discussions above pertaining to IFRS and IAS standards, KGC Limited should revalue its PPE at fair value only if it is possible for the management to ascertain the reliable estimates. If such reliable data is not available then the management should value its PPE at carrying amount with mandatory disclosures (Aobdia, Lin and Petacchi, 2015) in the following manner: Historical cost of PPE $xxx Add: Duties taxes $xxx Maintenance cost $xxx Repairing cost $xxx Less: Accumulated Depreciation $xxx Less/ add: Impairment $xxx Net Book Value $16.5 billion. Requirement B: Replacement value is a value or cost that an enterprise would require to replace its assets as per its current worth. The method of determining such value of is provided in the IFRS as a measurement by comparing an estimated value of new asset with that of the asset to be disposed off according to current market structure and no depreciation to be charged on replacement value (Salotti and Carvalho, 2015). On the other hand, value in use represents a net present value of future cash flows or any other benefits in monetary term that the asset generates while being into use. Further, International Accounting Standard 36 on impairment of assets requires an entity to carry its Plant property and equipment either equal to or less than its recoverable value, which is measured as higher of (a) or (b): Fair Value less Cost of disposal Value in use. In the given situation of Karrick Gold Copper Ltd. (KGC Ltd), following information is given: Net book value of plant property and equipment is $16.5 billion Replacement value under current seven years of operation is $ 20.5 billion Value in use given is $ 12.5 billion Replacement value if contract renewed for ten years is $ 30.0 billion To determine the true and fair value of plant, property and equipment of KGC Ltd, the principles and regulations of International Financial Reporting Standard and Generally Accepted Accounting Principles are required to be complied with (Nobes, 2015). According to IAS on determining true and fair value of PPE management is required to consider the reliable estimated value of its PPE. Considering the books of accounts of KGC Limited, Net book value of PPE given is less than the replacement value which is because in replacement value depreciation charge is not included whereas value in use which is net present value of cash flows is less than both the net book value and replacement value if the organization operates for seven years (Yao, Percy and Hu, 2015). However, if the contract is renewed for ten years, replacement value of PPE would increase to $ 30.0 billion. Thus as per requirement of IAS and IFRS true and fair value would be the replacement value $ 20.5 billion which is higher than value in use and net book value with smaller amount if the operation of KGC Limited continues to seven years. While if the entity renew its contract for ten years then true and fair value would be net book value $ 16.5 billion as compared to ten years replacement value $ 30 billion because in mere three years rise in value by $9.5 billion ($30.0 billion- $20.5 billion) doesnt seem to be fair according to the present market condition. Requirement C: Given that, KGC Limited operates its business in Star Mountain Range in PNG, which is an isolated place but has a wider variety of exotic plants and animals. The operating license of the entity will get expired in coming eight years for conducting its mining operations. Traditionally, presentation of financial statements under corporate accounting is being followed through triple bottom line approach, which means the accounting for society, environment and finance (Souissi, 2016). This approach has been carried by most of the enterprises including corporate, non- profit organizations or small or medium sized entities as it gives a wider perspective to create greater business values. Considering this structure several merits and risks of KGC limited can be observed as follows: Merits of KGC Limited: Oligopoly competition: As the company is operating a large open cast gold and copper mine since 30 years in a region, which is isolated, number of its competitors in the mining industry is relatively lower (Takkar, 2015). There for the Karrick Gold and Copper Ltd can be referred under the definition of oligopoly industries and therefore sustainability and revenue generation or the organization becomes higher. As there are less number of competitors in the mining industry with regard to the superior quality products, managers of KGC Limited claims that large deposits of good quality and quantity of silver and lead ore will be generated over the next eight years (Turker, 2015). Employment: Since KGC Ltd has its manufacturing and trading unit settled in isolated region of PNG, where limited number of residents is available, the company has become a great source of employment to the laborers and employees (Bhaduri and Selarka, 2016). Citizens have the advantage of less travelling, sound remuneration or wage earnings, family participations etc along with the availability of education centers, healthcare centers. Risks of KGC Limited: Profitability: given that presently, KGC Limited is generating annual revenues of around $ 30 billion Australian Dollars with only seven years of ore reserves. This is a material risk that management need to take care profit element is the main source of business sustainability and growth. As per triple bottom line approach profit is an element of financial accounting, which is a vital element for any organization. In the absence of minimum requirement of reserves it becomes difficult to maintain the operation of the company (Gross, 2015). Therefore KGC Limited requires to focus and increase its revenue generation. Unemployment: Society or people, another vital aspect of an organization require special attention. As discussed above, it is seen that KGC Limited offers great source of employment yet the present data about the participation rate of labour shows only 32 % and unemployment rate out of 32 % shows 45 %. However, the rate 45 % will rise to 95% if KGC Limited shuts off. So employment participation rate is major concern and risk for the company (Takkar, 2015). Environment: The most important aspect in mining industry is to maintain environmental hygiene. As per the sources, KGC limited seems to violate and paying less responsibility towards maintaining the hygiene in the PNG region. Due to a collapse, 5 liters of ore- waste got dumped into the river which used to be a source of living for the local residents, KGC Limited failed to get the waste flushed out completely. As a result, environmental group claimed KGC limited to be irresponsible towards environment. As per triple bottom line approach, environmental measures are greenhouse gas emissions, waste amount to landfills, safety incident rate etc are required to be adopted by the entity (Zeff, 2016). Requirement D: Legitimacy or power is one of the most important aspects in an organization, which is defined as the right to govern by a group of people in form of Boards or institutions. Legitimacy gives the authority to the higher level so that there should be parity in maintaining its power in regard to following of different and mandatory requirements. In case of mining industry, category under which KGC Limited falls to, should strictly adhere to environmental and social issues which is regulated through Corporate Social Responsibility (CSR) legitimacy (Brief, et al. 2015). From the present structure of KGC Limited it can be framed that the company is maintaining its CSR for some aspect while for it is facing challenges to fulfill in some other matters: In case of traditional land- owners, KGC Limited in PNG region had positively settled its royalties payment amounted to $ 4 billion for operating mining and processing of ores. Also, in case of government regulations of PNG, Karrick Ltd was regular in making payment of taxes amounted to $ 6 billion. However, in the eye of people of Australia, KGC limited apparently failed to comply legitimating under Corporate Social Responsibility (Salotti and Carvalho, 2015). According to the Australian group of people, KGC limited and its management stands irresponsible towards the environment because the management could not clean up the river water of PNG region which got polluted from the ore wastes and the same was a major source of living for the local villagers in form of drinking water, fishing, harvesting. Requirement E: Legitimacy of KGC limited towards the traditional land- owners and government has been complied with, except towards the society of Australia. As the management failed to spillage the ore wastes, Australian society contented the company to have lack of responsibility towards the environment, which is a vital aspect of an organization specially involved in mining industry. All the organizations/ enterprises works for the people, with the people and of the people hence it is the sole responsibility of industries to maintain safety measures keeping the environment and society clean and unpolluted (Yatsenko and Hritonenko, 2016). Failed to do so may put an enterprise at risk in terms of growth and sustainability and the same risk is flowing to the Karrick Limited. According to the given data, the operating current license is going to expire in the next eight years hence, management of the Karrick Ltd should strictly take steps to rectify its mistake. The consequence that KGC Limited shall have to face for failing in compliance the legitimacy towards the environment would primarily be its sustainability and huge cost involvement towards the remedy (Aobdia, Lin and Petacchi, 2015). The estimated cost of spillage ranges between $6 billion to $60 billion, which would depend on the decision of the court ruling on the petition filed by the Australian ecological group. Requirement F: In order to maintain its sustainability and contention upon annual benefit on operations over mining and processing harm, KGC limited should restore its non- complied legitimacy in several ways. One of the ways is to get the river spillage at the earliest by putting more number of labour and equipments, which may involve high costs. Secondly, management of KGC limited can restore the legitimacy by installing polluted free water tanks for the local villagers as a temporary substitute to river water. Perhaps both the options will require high cost to the company but to maintain its reputation and to sustain in the industry the management is suggested to take either steps (Hall, Hunton and Pierce, 2015). In this matter, the theory of stakeholder whose object is to consider the internal and external aspects between an enterprise and others, this involves identification and prioritization of interests for the society. One school of theory an entity is accountable and responsible for maintaining the society requirements in terms of hygiene along with the monetary benefits. Another theory contends that the companies specially engaging in the manufacture and operations of industry which pollutes the nature and society to a great extent should use the safety measures strictly so that extraction of greenhouse gas does not pollute the environment. Hence, KGC limited should consider and follow the necessary safety measures for the mineral and ore wastages and extracts (Salotti and Carvalho, 2015). Requirement G: The method to record and report the costs related to remedy of sludge spill in the General Purpose Financial Statements of KGC Ltd depends on the nature and category of the expenditure (Yao, Percy and Hu, 2015). Method i) Full capitalization method: Under this method, cost of remedy shall be capitalized to the cost of the equipments and machinery used for conducting the remedial process (Gross, 2015). This method can only be used if KGC Ltd incurs its expenditure in buying the equipment while the cost of materials consumed should not be capitalized. This method is advantageous for the company because it will enable to charge depreciation which would be a tax saving non cash flow transaction. On the other hand, disadvantage of this method is get a reliable estimate of the cost and bifurcation so that it does not affect the outcome of financial statement. Method ii) Partial capitalization method: in this method management of KGC Ltd is required to segregate the cost incurred to buy the equipments as capital expenditure whereas other raw materials consumption cost, power costs to operate, labour costs as revenue expenditure which would be reported in the Income statement under the head Corporate Social Responsibility (Griffin and Wright, 2015). The benefit of this method is that the clarification and true picture of expenses can be obtained while the disadvantage is to correctly bifurcate and allocation of capital expenditures. Method iii) Full revenue method: Under this method, entire cost and expenditure regarding the remedial process is to be reported in the Income Statement under the head Corporate Social Responsibility (Hall, Hunton and Pierce, 2015). One of the main advantages in this method is that no segregation of capital nature cost is required and hence becomes an easy way to allocate the costs. However, disadvantage is that the users of the financial statement would not get true and fair value of the event and proper disclosure will not be available. According to our recommendation method ii) i.e. Partial capitalization method should be considered by the KGC Limited as it reflects the complete information and reported value of CSR remedial expenditure as an environmental measures in triple bottom line accounting approach. Conclusion The solution has dealt with accounting theory and current issues in compliance with IFRS and IAS, which represented the reporting valuation of PPE of KGC Limited. Apart from this, various risks also been analyzed that KGC Ltd is currently facing in terms of non-compliance of legitimacy towards environment, unemployment risk. Recommendations and explanations for rectification of the said issues along with the various accounting options for recording and reporting its remedial expenditure has also been presented in the solution. 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