Wednesday, May 6, 2020
Sociological Theories of Suicide - 1478 Words
Paper Proposal: Sociological Theories of Suicide SOC 101 Introduction Suicide is the act of killing yourself. It is the 11th leading cause of death in America (CDC 2009). I have never had any intentions on committing suicide and I never really understood why people commit suicide thatââ¬â¢s why I chose this topic to help me understand what problems people go through that makes them do such a thing. Sociology is the study of social behavior and the culture of humans. There are numerous reasons like financial stress, family problems or mental health disorders that lead to suicide. The number one cause of suicide is untreated depression. The issues that were just listed are some social conditions from society that results in a suicidalâ⬠¦show more contentâ⬠¦Durkheim was very famous for his study of suicide. He defined the four types of suicide and supported his theory that changes in nonmaterial social facts cause differences in suicide rates. Durkheimââ¬â¢s theory consisted of finding a problem which was suicide. He then came up with a dependent variable which was the suicide rate. The social forces became the independent variable. The hypothesis would be what the suicide rate would vary with. When he collected his date Durkheim would go into detail about each individuals life and any uprising problems that he could find. He would then analyze the data into four categories which are the three most common types of suicide (egoistic suicide, altruistic suicide and anomic suicide). After looking at the date and matching it up with the proper suicide type Durkheim would then draw conclusions or form a theory. These are the details of the three most common suicides. Egoistic suicide is committed by people who are weak and supported by membership in a cohesive social group. They start to depend a huge amount on themselves than on group goals and rules of conduct to sustain them in their lives. When stressful times are around they feel isolated and helpless. Altruistic suicide is committed by people who are extremely committed to group norms and objectives and who notice their own lives as insignificant. These suicides involved dying for some type of cause. AnomicShow MoreRelatedAnalysis of the sociological imagination and its use in sociology.1483 Words à |à 6 PagesSociological Imagnation The sociological imagination is the ability to look at the everyday world and understand how it operates in order to make sense of their lives. It is a state of mind, which enables us to think critically about and understand the society in which we live, and our place in that world as individuals and as a whole. C. Wright Mills, first wrote of the concept in 1959. His understanding of it being that it was a quest for sociological understanding involving a form of consciousnessRead MoreCanada in a Youth Suicide Crisis Situation Essay1532 Words à |à 7 PagesCanada in a Youth Suicide Crisis Situation The idea of youth committing suicide mystifies our societal logic. We do not understand the reasons why youth -normally associated with energy, determination and possibilities- turn to such a final act as a solution. Suicide eventually enters all of our lives, either directly or indirectly. However, the situation becomes more cruel and unfair when a youth commits suicide. We can not help but think of the opportunities and potential lost so swiftlyRead MoreMarx, Weber And Durkheim s Views On The Social1385 Words à |à 6 Pageslooked in suicide and how the different types of societies affected suicide rates for its individuals: (a) a society with low moral order leads to egoistic suicide because the individual is isolated and has weak ties with their social group, (b) an individual commits anomic suicide usually does so because they are feeling lost morally in their social group and they donââ¬â¢t know how to feel about their lives if something changes and (c) a society with hig h moral order leads to altruistic suicide becauseRead MoreSociology as a Perspective 1332 Words à |à 6 PagesSociologist argue that ââ¬Å"the sociological perspective is a way of thinking; a form of consciousness that challenges familiar understandings of ourselves and of others, so we can critically asses the truth commonly held assumptionsâ⬠(Micionis and Plummer 2008:10). This essay supports this statement by analysing and discussing the significance of sociological perspective in our everyday lives. According to Peter L. Berger sociological perspective is described as the link between societal events andRead MoreWhat Aspects of Modernity Most Worried Durkheim?1556 Words à |à 7 Pagesclassical way of sociological ideas. Modernity was a name given to a big idea, a big sociological theory, which consisted of lots of smaller ideas. It was a historical change, whereby more than two hundred years in the past, European societies underwent a significant and quite rapid chang e in all aspects of their social, cultural, political and economic lives (Fevre. R and Bancroft. A. 2010. P 27). Modernity meant that people started to question social phenomena; they started to create theories as to whyRead MoreSuicide Theories.758 Words à |à 3 PagesThere are many different theories surrounding suicide. This essay shall briefly describe Durkheim s Sociological Theory of suicide and Freud s Psychoanalytic Theory. Psychological autopsies shall then be discussed which have contributed to Shneidman s shared characteristics of suicide. Suicide victims and prevention will also be discussed. Durkheim s Sociological Theory of suicide identifies three different types of suicide - egoistic, altruistic and anomic. Egoistic suicide victims feel that theyRead MoreSociology : A Sociological Perspective1292 Words à |à 6 PagesHumanity(1856) Who is Karl Marx Born: May 5, 1818 in Trier, Prussia Death: March 14, 1883 due to cancer Became the editor for the newspaper called ââ¬Å"Rheinische Zeitungâ⬠Wrote 355 articles for the New York Daily Socio-Political theory known as ââ¬Å"Marxismâ⬠Marxs theories about politics, society, and economics Marx- Major Works Communist Manifesto- Most famous work The German Ideology (1845) Wage-Labor and Capital (1847) A Contribution to the Critique of Political Economy (1859) Capital (Das Kapital)Read MoreSociological Reflection1258 Words à |à 6 Pagesimagine. To be more specific there were actually ten topics that I learned in this course that was very important to me. Those topics were: crime, deviance, bureaucracy, nature of science, philosophy, religion, common sense, scientific statements, sociological ideas, and core american values. 1.During the beginning of this semester we discussed the key characteristics of science how science was different from philosophy, how is science different from religion, make five scientific statements thatRead More Comparing Webers and Durkheims Methodological Contributions to Sociology1727 Words à |à 7 Pagesboth Durkheims study of Suicide and also Webers study of The Protestant work ethic, and hopefully establish how each methodology was used for each particular piece of research, and why. Emile Durkhiem, in sociology terminology is considered to be a Functionalist, in addition to also being a Positivist, however, strictly speaking, Durkheim was not a Positivist. This is because he did not follow the positivist rule that states that sociological study should be confinedRead MoreSummary of Durkheims Sociological Theory958 Words à |à 4 Pagespossible. Durkheim fully believed that sociology was more than just the accumulation of its parts. He focused on social facts instead of what motivates an individual human being. Collins notes that sociology is unified ââ¬Å"around a quest for a general theory rather than merely a set of investigations of social problems or historical particularsâ⬠(Collins 186). We must not try and define sociology in terms of the historical context of events. Durkheim has a serious interest in distinguishing between
Inductive and Deductive Agruments Free Essays
Kurt Lieberknecht The similarities and difference between inductive and deductive arguments. The best way to describe the similarities and difference between inductive and deductive arguments, it would be best if the term ââ¬Å"argumentâ⬠had a definition. Everyday people have arguments. We will write a custom essay sample on Inductive and Deductive Agruments or any similar topic only for you Order Now For these everyday conversations ââ¬Å"argumentâ⬠means ââ¬Å"disputeâ⬠. In this Logic class an argument consists of claims or statements followed by a final claim. The statements that articulates the reason for agreement of the final claim called ââ¬Å"the premisesâ⬠(Internet Encyclopedia of Philosophy, 2007, Argument). This class uses this definition of ââ¬Å"argumentâ⬠to determine how to build a position on certain subjects, and reasoning to convince others to accept the final claim or conclusion (Hurley, P. A Concise Introduction to Logicà 11/e, 2012, 2). Ifà more logical arguments were presented, there might beà fewer non-logical arguments or nonarguments. This gets to the main subject of comparing and contrasting inductive and deductive arguments. Statements can be considered arguments or nonarguments. Arguments can be either inductive or deductive. An argument leads to a conclusion led by a premise or premises. The premises can be true or false, in which case will change a deductive argument from sound to unsound and vice versa. The same is true for inductive arguments but the wording is cogent or uncogent. These arguments also have a terminology that describes them even further. A deductive argument can be valid or invalid, and an inductive argument can be strong or weak. Some of the biggest difference between the two includes; that an inductive argument includes new information into the argument to make the final conclusion, deductive arguments use repeating information to get to a conclusion, and wording (Smith, Mathew 2012, Logical Argument). The subject of what constitutes as an argument, it needs to consist of one or more premises and a conclusion (Hurley, P. A Concise Introduction to Logicà 11/e, 2012, 14). When the premises present high-quality reasons to accept the conclusion it is stated that it is an argument. If the premises fail to support the conclusion it is still considered an argument as it has a premise and a conclusion. Being an argument does not always make the conclusionà true; that only predetermines that the conclusion follows from the premises. Ifà the premises are reasonable, and the final claim relates to the premises, the conclusion is very likely to be true (Hurley, 16). In other words, it is necessary for a statement to have a premise and a conclusion to be recognized as an argument in this Logic class. The argument needs to be checked if the premises are true or reasonable toà believe, and if the statements are clear. If all this is the case, it is a logical argument. If there logical argument that is deductive it is called sound. If there is a logical argument that is inductive it is called cogent. In aà deductiveà argument, a person states that the conclusion must be correctà if, and only if, the premises are true. If the premises support the final claim, it is aà validà argument: 1. Dogs have whiskers. 2. Animals with whiskers are mammals. C. Dogs are mammals. This is a deductive argument that is valid and has true premises it is called aà soundà argument. If the premises are false but the conclusion is true it is considered an unsound argument. This is a valid argument, but it is unsound. Here is an example. 1. All birds can fly. 2. A penguin is a bird. C. A penguin can fly. This is a valid argument because the premises support the conclusion, but a penguin clearly cannot fly. The premise ââ¬Å"all birds can flyâ⬠is false making it an unsound argument. If a deductive argument has bad or incorrect logic, the premises do not support the conclusion even if the premises are true, the argument isà invalid. 1. All humans are mammals. 2. Mikeââ¬â¢s dog is a mammal. C. Mikeââ¬â¢s dog is a human. 1. When Tim takes a shower, Tim gets wet. 2. Tim is wet. C. Tim must have taken a shower. Both conclusions are false: Mikeââ¬â¢s dog, clearly, is not a human, and Tim could have just fallen in a ditch, or even was sprayed by a water gun. These examples show that truth of the premises is irrelevant for the validity of an argument and that validity relies solely on the logical form and if the premises support the conclusion. When a deductive argument has false premises and a true conclusion or if it has true premises but bad logic, the argument is flawed and we should reject its conclusion. It is unsound. If a deductive argument is clear, validà and has all true premises, it is a valid soundà argument and there is a reason to accept its conclusion. In anà inductiveà argument, a person claims that the conclusion is true and it is highly likely if the premises are true. If an inductive argument is logical, we call it aà strongà argument. If an inductive argument has bad or incorrect logic, the argument isà weak. Here are a few examples: 1. Most students at a community college live within a 20 mile radius of the campus. 2. OJC is a community college. 3. Kurt is a student at OJC. C. He must live within a 20 mile radius of OJC. This conclusion is very probable because the premises are germane to the conclusion. Only because, all of the premises are true it is a cogent argument. We may say that this argument is true. . Taylor and Ana are both students at OJC. 2. Ana is tall and so is Taylor. 3. Ana and Taylor are both 20 years old. 4. Ana majors in math, and so does Taylor. 5. Ana is on the volleyball team. C. Taylor must be on the team, too. This conclusion comes from outer space, nowhere. There are no premises that pertain to our conclusion, except maybe that Ana and Taylor are both tall. This makes it an uncogent argument. The argument says not hing about athletic abilities, which Ana probably has because she is on the volleyball team. This does not mean that Taylor is athletic and can play volleyball. In order for an inductive argument to be strong and cogent, it should have reasonable and true premises that are relevant to the conclusion. If one or more premises are false it is a weak and uncogent argument. Reasonable people should believe the conclusions of sound and strong arguments because a sound or strong argument is that it is clear or defined as free from ambiguity or vagueness, has good logicà andà true premises (ââ¬Å"The Traditional Square of Opposition,â⬠à Stanford Encyclopedia of Philosophy). If an argument has good logic, its conclusion must be true if all the premises are true, it is obvious that the conclusion of a sound or strong argument is true. It is obvious that any human with reason should accept the conclusion of a sound or strong argument. A few more differences between inductive and deductive arguments are the wording and the ability to use special abilities to distinguish between a good or bad logic arguments. A deductive argument states that it is impossible for the conclusion to be false given that the premises are true. These require necessary reason. An inductive argument states that it is improbable for the conclusion to be false given that the premises are true. They include probabilistic reasoning. There are key words in argument that play a key role in determining if the argument is Inductive or Deductive. A deductive argument could include different words such as necessarily, certainly, absolutely, or definitely (Hurley, P. A Concise Introduction to Logicà 11/e, 2012, 33). Inductive arguments probably include words such as probably, improbable, plausible, implausible, likely, or unlikely (Hurley, 33). Deductive arguments have many different forms. These forms are usually considered a deductive argument but each can be considered on a case-by-case bases. Arguments that usually include mathematics, definitions, or syllogism are considered deductive. There are also different forms of syllogism. Categorical, hypothetical and disjunctive are three that were taught. Inductive arguments also contain different forms and those include: predictions, analogies, generalizations, authorities, signs, and casual inference. Some arguments become hard to determine which is deductive and which is inductive (Hurley, P. A Concise Introduction to Logicà 11/e, 2012, 34). There is a list of steps to follow just like the order of operations in math. First, does the premise provide absolute support for the conclusion? If so this is a deductive argument. Next, if an argument has a specific deductive character or form. It is obviously deductive. The third indicator is having an inductive character or form. This would be considered an inductive argument. The fourth factor is that it could contain inductive language such as the list of words above. The next indicator is if it contains deductive language. The last factor is if the premise provides only probable support for the conclusion. It can truly be difficult to determine between inductive and deductive arguments if they are incomplete and not in a correct form (Hurley, 36). There are definitely differences between inductive and deductive arguments. The best way to determine if it is inductive or deductive is to follow the six rules. It is much easier to determine if the argument is in a correct form and logical. The wording of each is very important and their definitions of being cogent, strong, valid, or sound is a very good way of determining the type of argument. BIBLOGRAPHY Parsons, Terence 2012, the Traditional Square of Opposition. Stanford Encyclopedia of Philosophy (http://plato. stanford. edu/entries/square/) Retrieved Feb. 2, 2013. Smith, Mathew 2012, Logical Argument, (http://www. actdu. org. au/archives/actein_site/logarg__. html) Retrieved Feb. 2 2013. Internet Encyclopedia of Philosophy, 2007, Argument. (http://www. actdu. org. au/archives/actein_site/logarg__. html) Retrieved Jan. 30, 2013. Hurley, P. 2012,à A Concise Introduction to Logic 11/e. Retrieved Jan. 31, 2013. How to cite Inductive and Deductive Agruments, Essay examples
Organizational Need of Maintaining Secrecy â⬠MyAssignmenthelp.com
Question: Discuss about the Organizational Need of Maintaining Secrecy. Answer: Reasons for the secrecy in the strategic planning The growth of the multinationals is based on the strategies that are being implemented in themanagement of the organization. The organizations consider the sustenance and growth of the organization in the market. the factors that supports the growth helps in making the functions effective. It helps in retaining the market (Hitt, Ireland and Hoskisson 2012). The strategies that are being formulated by the organizations help in determining the contingencies and thereby solve them. The strategies that are being formulated by the organization is kept as a secret for various reasons, failing to do which might lead the firm to face discrepancies in the market. The report analyses the importance of the planning procedure and thereby understand the requirements of the organization to keep its strategies as a secret. The growth of the organization is based on the strategies that are being formulated based on the issues that the company faces. While formulating the strategies, the company undertakes an analysis, which determines the needs of the consumers. The concerned company for the report, The Sultan Centre aims at securing its strategic plans in order to grow in the international markets. Planning helps in the development of the organizations in their respective sectors. It determines the market that the company holds in this relation. Proper planning, based on the requirements of the change undertaken by the company, ensures its progress in the market. The organizations consideration is based on the progress that it plans for its development and sustenance in the market (Peppard and Ward 2016). The reasons that justify the actions of secrecy undertaken by the company are being discussed in this section of the report. The firm does not undertake free distribution of the strategies in order to retain the uniqueness of their strategic planning. The uniqueness in the strategic planning helps the company in undertaking steps for its progress. It provides the company with a competitive advantage over the competitors in the market. The main function of the strategy that is being framed by the organization is based on the information or feedback that it receives and the implementation of the strategies to resolve the issues. Moreover, the free distribution of the strategies can also result to competitive intelligence. According to Wheelen and Hunger (2017), the distribution of the strategies in the higher executive levels might result to leaks. There might be a breach in the job responsibility with the knowledge of the strategy and therefore the competing firms might lure away the high-level executives of the organization. It will help the competitors in gaining an advantage over the company. The rivals might exploit the concerned companys capabilities and thereby challenge the company in the market. On the other hand, Gamble and Thompson (2014) believed that the free flow of the strategies in the internal structure of the organization helps ion the implementation of the strategy. It enables the group functioning and thereby make use of the communication to make the people aware of the decisions. It helps in framing the organizational goals of the organization and take steps to execute the planning process. The awareness that is being created through the free flow of the strategies helps the organization in undertaking the change more efficiently. The organizations focus more on the improvements that it undertakes in order to cope up with the changes in the business environment. According to Goetsch and Davis (2014), secrecy of the strategies undertaken by the company also helps in avoiding the criticism and the second opinion where the strategies are required to be revised. In order to understand the situation more vividly, the company might make use of the secrecy in order to avoid the chances of the criticism, which might affect the planning process of the organization. The variation in the mindset of the people and the outlook of the people affects the strategies, if disclosed. It makes the planning process ambiguous and vague. Therefore, in order to avoid the situation, the companies must not reveal their strategies to the high-level executives of the organization. On the other hand, Kinicki and Kreitner (2012) believed that the free flow of information and the strategies helps in inviting opinions for the betterment of the firm. The variety of opinions helps the organization in taking the most appropriate step for the success of the organization. It helps in determining the most important part of the organizational improvement. Through proper communicational practices, the organization makes use of the strategies through thorough revision of the strategies before implementing them. The concerned company for this report aims at making a change in their line of products in order to hold on to the market. it helps them in determining the sustenance of the organization. Therefore, the firm takes steps in order to make use of the strategies to make improvements in the market. Duplicity is again another factor that makes the firms undertake decisions to maintain the secrecy of the strategies. The formulation of the strategies is based on the firms requirement of growth and expansion. The process of growth might be hindered due to the duplicity that might be undertaken by the high-level executives of the organization. It helps in making the most of the practices undertaken by the organization. The duplicity might affect the progress of the organization and thereby affect the market. According to Sakas, Vlachos and Nasiopoulos (2014), the duplicity of the information results to the loss of the productivity. The concerned company therefore restricts the flow of the strategies undertaken by the organization. The duplicity in the organizational structure results to serious issues in the progress planned by the organization. On the other hand, Kapferer (2012) believes that the free flow of information or the strategies helps in strengthening the work force. It helps in making the work force aware of the changes undertaken by the organization. Therefore, the awareness that is been created through the passage of the strategies helps in determining the objectives of the organization. It helps the company in undertaking the possible steps for improvements. The improvements made by the organizations are based on the strategies that are being undertaken by the organization. The organization can bring in the changes based on the requirements of the consumers. The strategies that are being undertaken by the concerned company are aimed at improving the organizational situation of the company. Mechanisms of Sustenance The different steps that the company can formulate in order to ensure the sustenance of the organization in the market are being discussed in this section of the report. Every organization has a life of its own, in order to sustain the organization in the market, certain mechanisms are being undertaken. Long term vision The long-term vision of the organization deals with the objectives that the company must consider while undertaking the process of their growth. Setting an objective helps in the undertaking of the progressive functions of the organization (Foss and Hallberg 2014). It helps the organization in making use of the workforce in order to ensure the smooth functioning of the organization is being undertaken and the common goal of the organization is reached. The continuous development undertaken by the concerned company will help the company in sustaining the existence in the market. The long-term vision of the company helps in undertaking the contingency planning as it helps in supporting the organization in the time of crisis. It also helps in taking steps that helps in the progress of the organization. Integrating Sustainability in all the projects The sustainability of the projects helps the organization in undertaking the sustainable approach. The sustainable approach of the organization helps in determining the progress of the organization. Making the projects sustainable helps in undertaking partnerships and collaborations with the other companies helps the concerned company in making sustenance in the market. Communication Processes The communication process undertaken by the organization is based on the requirements of the organization to connect to the internal and the external stakeholders of the business. The choice of the communication channels plays an important role in bringing about the desirable change in the structure of the organization (Daley 2012). The concerned organization aims at meeting the requirements of the organization to keep the people aware of the situation of the company and their undertakings. The communication process of the company greatly affects the sustainability of the company in the market. Stakeholders approach Stakeholders of the company help in the growth and the expansion of the organization. it helps in undertaking the change in the organization based on the requirements of the consumers and their respective demands. The companys relation with its stakeholders affects the growth of the organization. Steyn (2012) believed that the stakeholders holds the key to the companys success and helps the organization in making improvements in the structure. The stakeholders of the company contribute to the growth of the company. Therefore, the companys good relation with the stakeholders is an important step taken by the organization in order to bring about the change. The feedback of the external stakeholders of the company helps in understanding the changing trends and thereby helps the company in bringing the desired change. A continuous change is the most important criterion considered by the organization in order to survive in a competitive market situation. Therefore, the changes that is being undertaken by the organization based on the requirements helps the organization in sustenance in the market. References Daley, D.M., 2012. Strategic human resources management.Public Personnel Management, pp.120-125. Foss, N.J. and Hallberg, N.L., 2014. How symmetrical assumptions advancestrategic management research.Strategic Management Journal,35(6), pp.903-913. Gamble, J.E. and Thompson, A.A., 2014.Essentials of strategic management. Irwin Mcgraw-Hill. Goetsch, D.L. and Davis, S.B., 2014.Quality management for organizational excellence. Upper Saddle River, NJ: pearson. Hitt, M.A., Ireland, R.D. and Hoskisson, R.E., 2012.Strategic management cases: competitiveness and globalization. Cengage Learning. Kapferer, J.N., 2012.The new strategic brand management: Advanced insights and strategic thinking. Kogan page publishers. Kinicki, A. and Kreitner, R., 2012.Organizational behavior: Key concepts, skills best practices. McGraw-Hill Irwin. Peppard, J. and Ward, J., 2016.The strategic management of information systems: Building a digital strategy. John Wiley Sons. Sakas, D., Vlachos, D. and Nasiopoulos, D., 2014. Modelling strategic management for the development of competitive advantage, based on technology.Journal of Systems and Information Technology,16(3), pp.187-209. Sakas, D., Vlachos, D. and Nasiopoulos, D., 2014. Modelling strategic management for the development of competitive advantage, based on technology.Journal of Systems and Information Technology,16(3), pp.187-209. Steyn, B., 2012.Strategic management roles of the corporate communication function(Doctoral dissertation). Wheelen, T.L. and Hunger, J.D., 2017.Strategic management and business policy. pearson.
Friday, May 1, 2020
Conference Financial Markets And Corporate ââ¬Myassignmenthelp.Com
Question: Discuss About The Conference Financial Markets And Corporate? Answer: Introduction IAS 36 deals with the impairment of both the tangible and the intangible assets. As per the IAS, an asset should not be arried in the books at more than the recoverable value., i.e., the higher of the value in use or the fair value of the asset less cost of disposal of the asset. The company needs to check for the potential impairment in the value of the asset if the conditions exist for the same. Goodwill and other intangible assets with indefinite lives should be assessed annually for impairment. The need for impairment arises because the assets needs to be reported only to the extent they actually exist in reality. (Buchanan, et al., 2017) In case the single asset is not being able to generate revenue, then the smallest possible group of asset or the class of asset which would be able to generate the revenue independently would be analysed for impairment. Once the impairment is done, the same needs to be extensively disclosed in the financials disclosures with the test and the los s recorded. Further impairment loss already recognised in the previous period may be required to be reversed if the estimated for determining the recoverable value change. The indicators which are used for the assessment of impairment are classified into 2 categories, namely internal and external factors. IAS 36 is applicable on the plant and machinery, land and building, furniture and fixture, intangible assets, goodwill and investment in other companies or subsidiaries. However, IAS 36 does not applies to deferred tax assets, assets which arise from employement benefits, inventories, assets out of construction contracts, agricultural assets, financial assets, and non current assets being held for sale. (kabir, et al., 2017) Concepts of recoverable value, value in use and the fair value A company needs to check on periodically whether the indicators for impairment of assets exist or not. In case the indicators do exists, then the recoverable amount needs to be calculated for comparison with the carrying value. External indicators includes changing taste, fashion, preferences and technology, increase in the market interest rates, net assets of the company being carried at more than the market capitalization or decline in the market value. Internal factors which may be attributable to the impairment can be asset is lying idle or there is greater obsolescence on the asset or the economic benefit that can be derived from the asset is low or the carrying amount to be invested in the investee or subsidiary company is lower than income earned by such company. The list is just an illustrative list and is not exhaustive.(Das, 2017) The recoverable value of the asset is higher of the value in use of the asset or the fair value of the asset less cost of disposal. To calculate the impairment, assets recoverable amount needs to be compared with the carrying value of the asset, differential being recognised as impairment loss. Depending on the circumstances the recoverable value may have to be calculated for a single asset or a group or class of assets called cash generating unit. (Goldmann, 2016) Value in use may be defned as the present value of future cash flows expected to be generated out of the asset or a CGU using a rate of interest. This maily includes 2 variables: Cash Flow Projections: the expected cash flows that can be earned from the asset or the CGU has to be estimated, the time lag or the timings of the cash flows. The projections should be realistic and based on relevant supportings and reasonable assumptions by the management, it should be based the figures in the latest financial statements or budgets or forecasts. (Fay Negangard, 2017) Also, there cash flows should be exclusive of any major capital expenditure or overhaul cost that the company may be planning to invest in the near future. In case the time range to be used is high, extrapolation should be used beyond 5 years as per the AS. The 2nd most important input is the rate of discount. The rate used should be pre tax discount rate as per the current market conditions and should account for risk on the asset, it should also include the uncertainity element on cash flow from the asset and also the illiquidity factor. IT should be the rate which the investors would be expecting when they make an investment in the project or the rate at which the company would have borrowed the funds from the market to buy that particular asset. (Mahapatra, et al., 2017) Besides all the above considerations, the company should compare the forecast with the previous years estimations or forecast and in case they find there is an overstatement or understatement, the same should be immediately adjusted in the cash flows. All in all, the cash flows should be the weighted average of all the possible outcomes.(J, 2016) Lastly the fair value of the asset is the amount that can be obtained by the sale of asset at the arms length price to a knowledgeable and willing party, less the cost of dispoing the same. (Meroo-Cerdn, et al., 2017) The fair value can be determined in accordance with IFRS 13 or the price which would have been there in the binding sale agreement or the price the asset would have fetched if traded in the active market or in the absence of both the above information, the amount which the entity could extract based on the best information available. In case none of the above information is available, the fair value can ve determined using the discounted cash flow technique. The cost of disposal should include all the transaction cost and other direct cost attributable to its disposal. Conclusion We saw how the recoverable value, the value in use and the fair value less cost of disposal needs to be calculated and what all factors needs to be taken into consideration. However, in case the fair value cannot be ascertained in the absence of information, the value in use becomes the recoverable value and same needs to be compared with the carrying value of the asset. All the important assumptions on the discount rate, methodology of estimating the cash flows, the amount of impairment loss and the amount of depreciation to be adjusted in future needs to be disclosed in the financials statements. References Buchanan, B., Cao, C., Liljeblom, E. Weihrich, S., 2017. Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts. Journal of Corporate Finance, Volume 42, pp. 179-197. Das, P., 2017. Financing Pattern and Utilization of Fixed Assets - A Study. Asian Journal of Social Science Studies, 2(2), pp. 10-17. Fay, R. Negangard, E., 2017. Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, Volume 38, pp. 37-49. Goldmann, K., 2016. Financial Liquidity and Profitability Management in Practice of Polish Business. Financial Environment and Business Development, Volume 4, pp. 103-112. J, G., 2016. Principles of Australian Contract Law. Australia: Lexis Nexis. kabir, H., Rahman, A. Su, L., 2017. The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia. 8th Conference on Financial Markets and Corporate Governance (FMCG) 2017, pp. 1-32. Mahapatra, S., Levental, S. Narasimhan, R., 2017. Market price uncertainty, risk aversion and procurement: Combining contracts and open market sourcing alternatives. International Journal of Production Economics, pp. 34-51. Meroo-Cerdn, A., Lopez-Nicolas, C. Molina-Castillo, F., 2017. Risk aversion, innovation and performance in family firms. Economics of Innovation and new technology, pp. 1-15.
Sunday, April 12, 2020
Free Essay Samples to Read
Free Essay Samples to ReadWhen you are in the middle of writing an essay, there are free essay samples to read. You will be able to practice what you have written by reading this sample essay and see if you understand what you have written. If you understand the information, then you can move on to the next section.These sample essays are often done by professors in a writing course. However, they are written to give students a sense of how to write a document with fresh ideas and not to take away from their academic strength.There are many different ways to find free essay samples to read. You can use the internet or look for them in magazines. Some libraries will provide you with a piece of paper that you can put to the paper.You may also want to purchase a book with essay samples to read in it. You can simply take the book to the library or go to the library and request it. Then, you can take the book home and read what you will need to use in your essay.Another way to get free es say samples to read is to visit other students' websites. The best way to find them is to browse through the student's blog or talk to the teacher who has assigned it. They will also have links to books you can borrow.There are even colleges that offer essay samples to read. It is a good idea to check to see if this is available at your college.There are many more places to find free essay samples to read. There are many different ways to get them. If you have to make up your own, it is not a bad idea to find several online sources for it so that you have something to work with.
Saturday, March 21, 2020
David Akao Essays (513 words) - Characters In Hamlet,
David Akao Mrs. Pennycuff English IV, Block 8 8 February 2017 Film Title: Hamlet Director: Franco Zeffirelli Copyright Year: 1990 Medium of Publication: DVD Character Symbol: The main conflict that Hamlet faces in the film is killing Claudius. Claudius killed Hamlet's father to become king. The ghost of Hamlet's father comes to haunt Hamlet about how he was betrayed and murdered by Claudius. The ghost that is Hamlet's father wants Hamlet to get revenge and kill Claudius. After this encounter, Hamlet doesn't know whether or not he should kill Claudius. Man vs. self is a conflict that we see in the film because Hamlet argues with himself and says that he will not kill Claudius while he is praying. Hamlet thinks that if he killed Claudius while he was praying that he would go straight to heaven, rather than hell. I feel as if in the film, Hamlet reacts a little bit like a coward and I think he acts this way out of fear. Also, I think he is confused and hesitant on whether he should kill Claudius or not. He also starts to act kind of stupid at times. This is shown in the scene where he stabs Polonius from behind the curtain. Hamlet' s hesi tation and indecision is shown in the scene where he gives his "To be or not to be" speech. Hamlet spends way too much time thinking instead of doing. The theme of revenge is developed very well in the film and is very prominent, in my opinion. I think it is treated as such because it is a very important theme in the film because of Hamlet striving to get revenge on Claudius for killing his father. Film Scene Techniques: In the Poisoned Cup scene from Act V, the camera angle is low . Also, the camera moves a lot and is unstable. Cross-cutting and a shot-reverse-shot is also included in the scene. One thing that is strange, however, is that Gertrude looks at the poisoned cup for a while before she drinks it. Also, when Hamlet and Claudius are sword fighting there is a lot of grunting and when both of their swords hit at the same time you can hear the metal clanging together. The camera angles made the characters look bigger than normal. The camera movement showed how rough the atmosphere was. The cross-cutting and shot-reverse-shot added tension and made the scene more fast-paced. Also, I felt as if the sound effects during the sword fighting, added to the excitement of the scene. I think the film techniques affected the whole film in a positive way and definitely made the movie more exciting and understandable. Like or Dislike? I liked the film because I thought it was a lot more exciting than reading the book. Also, I think it was a good adaptation of Shakespeare because the characters and themes had a lot of similarities to the ones in the book.
Thursday, March 5, 2020
Work-life conflict The WritePass Journal
Work-life conflict Abstract Work-life conflict ). For instance, there are employees who are excessively obsessed with their workplace. This therefore limits the time for their family and social life (Rantanen, et al., 2011). This paper discusses the issue of work-life conflict, its common nature, the causes and consequences of the challenge, the psychological understanding of the challenge as well as key policy and legal consequences from the occurrence. Work-life Conflict As aforementioned, this conflict occurs as a result of an incompatibility of demands that work and family place on an individual (Messersmith, 2007). This conflict is bi-directional, meaning that it the productivity of employees at the workplace and also adversely impacts on the delivery of family responsibilities (Rantanen, et al., 2011). According to Robbins and Judge (2012), work-life conflict has two main components. One of these is the practical component that comprises of scheduling issues, where individuals cannot be in more than one place at a time. The other component is the stress that occurs as a result of overloading employees with many responsibilities (Robbins Judge, 2012). The issue of work-life conflict can be classified into several categories. These include role overload, family to work interference and work to family interference (Turner et al., 2014). Role overload is experienced when demands in terms of energy and time ââ¬â both in their families and at the workplace ââ¬â are too much for an employer to handle comfortably (Lapierre et al., 2012). Work to family interference occurs when workplace commitments make it challenging to fulfil family responsibilities. Family to work interference refers to the interference of family responsibilities with workplace productivity (ten Brummelhuis et al., 2010). Commonness of Work-life Conflict Even though the technological developments that have taken place within the past decade are expected to have made organisations more flexible in scheduling to reduce work-life conflict, this issue is still rampant in the United Kingdom. For instance, the maximum working hours per week in the UK are 48. However, as established by Crush (2011), there were more than four million Britons working for more 48 hours in 2011. It was also established that more than five million Britons work for an average of more than seven hours per week without payment. In a survey that was carried out by Robert Walters, a recruitment agency, it was found that approximately 30% of human resource professionals, lawyers and financial risk professionals work for more than 50 hours weekly (Crush, 2011). Even though it is impossible to estimate the commonness of all forms of work-life conflicts in the United Kingdom, the mentioned statistics indicate that this issue affects many companies. In terms of gender, Ly ness and Judiesch (2014) argue that women are faced with more work-life conflict issues as compared to men based on the fact that they typically have more family roles than their male counterparts. Causes of Work-life Conflict The different types of work-life conflicts have different causes. One of these is an overload of roles both at their workplaces and in their families, which may be too heavy and taxing to an employee. This makes it practically impossible for the employee to satisfy the role demands on either side of the conflict (Mkel Suutari, 2011). Whereas employers are responsible for overloads at the workplace in most cases, it may also be as a result of an increased ambition by employees, who may take up a lot of work-related responsibilities to achieve certain monetary goals or promotions (Yuile et al., 2012). Conflicts may also occur due to the interference of an individualââ¬â¢s work by family demands and responsibilities, where tasks emanating from the family infiltrate into the responsibilities that are demanded from the employee at the workplace (Yuile et al., 2012). This often happens to single parents who end up having so many responsibilities to their children such that it often lea ds to their arriving at work late or having to think more about their families while at work than they concentrate on their jobs. This may drain the employeeââ¬â¢s energy, time and financial resources (Inman et al., 2014 ). Consequences of Work-life Conflict There are many effects that arise from work-life conflict, which all lead to reduced performances in both family and workplace responsibilities. Several researches that have been carried out on of work-life conflict have established that it has a negative impact on both physical and psychological health of individuals. For instance, McNamara et al., (2011) established that work-life conflicts cause burnouts that are more related to emotional exhaustion. They also established that it leads to physical health issues like fatigue, poor appetite and high blood pressure, among others. In another research that was carried out by Mkel and Suutari (2011), it was established that increased work-life conflicts increase depression and stress. Even though many researchers argue that there work-life conflict has adverse impacts on employees, Sullivan, Yeo, Roman, Bell Jr, and Sosa (2013) argue that the intensity of these impacts varies with the individuals being subjected. For instance, he establ ished that married people are more affected than those who are single. Psychological Theories relating to Work-life Conflict Based on the interest that this subject has elicited in researchers, several theoretical frameworks that can be used to understand work-life conflict and work-life balance have been suggested. One of these is overall appraisal and components approach (Tyson, 2012). The overall appraisal approach is referred to as a general assessment of an individualââ¬â¢s life situation. It explains work-life balance as a ââ¬Å"satisfaction and good functioning at work and home, with a minimum of role conflictâ⬠(Clark, 2000, p751). It also considers work-life balance as the sufficiency of family and work resources to facilitate effective participation on both sides. Though it has helped in understanding work-life conflict of balance, this theoretical approach has been criticised for being too general in addressing this issue without pointing out the specific components of work-life conflict. The components approach, on the other hand, is based on an understanding that work-life conflict oc curs as a result of several facets, which include involvement, satisfaction and time (Grzywacz Marks, 2000). Thus, for there to be a balance, there has to be a balance in time devotion, psychological investment and satisfaction, both at the workplace and at home. How to Prevent Work-life Conflict Based on the theoretical frameworks that have been mentioned above, it can be argued that it is vital to ensure a work-life balance (Clark, 2000). The management has a role to play in this regard in improving the lives of their employees so as to improve the results of the organisations that they work for. One approach that can be used is introducing alternative working arrangements for employees. This may be done through the introduction of flexibility at work, such as the times of arrival and departure, or even occasionally shuffling work schedules for employees (Ford et al., 2007). This reduces the stress caused by boredom and routines that easily culminate in work-related stress, and get into new and positive changes of their new roles at work (Lyonette et al., 2007). There is however a possibility that the initial stages of routine change might reduce employee productivity as employees may need some time to adjust into their new schedules and roles. Organisations can also provide work-life benefits to employees, so as to enable them have ample times with their families and consequently produce better results for the organization as they perform better at work (Inman et al., 2014). Such employer benefit mechanisms may include being given personal days off especially when the employee has been consistent at work for a long time and has achieved greatly for the firm, as an appreciation (Tyson, 2012). It may also include the provision of facilities that would enable persons to carry out their work responsibilities while at the same time having the confidence that their family matters are well taken care of such as the provision of day care facilities in the office, or the creation of a gym at the gym (Yuile et al., 2012). Besides the mechanisms that organisations may lay in order to aid their suffering employees from mental problems brought about by work-life imbalances, employees may themselves also create measures that may enable them create effective work-life balances (Grzywacz Marks, 2000). For instance, employees may create the social support systems or programs that enable colleagues to guide, support and counsel each other. Key policy and legal requirements that employers must consider Employers in all organisations are bound by legal mechanisms and government policies that obligate them to do certain things and sanction them against doing others (Sansà ©au Smith, 2012). For instance, with reference to the Employment Rights Act 1996 c. 18 Part V, employers are legally bound by the fact that they are meant to create conducive atmosphere for their employees as they carry out their duties (Legislation.gov.uk, 1996). All employees have a right to work under surroundings that augur well with their trade of work and they must be protected from physical and emotional harm that may emanate from their duties (Lyness Judiesch, 2014). Another legal binding is the ââ¬Ëworking hour directiveââ¬â¢ (Directiveà 2003/88/EC). Employers are bound by the legal provisions that require working hours to be at a maximum of 48 hours a week, unless employees willingly choose to work for more (European Parliament, 2003). Any employer who requires his employees to work beyond these hours time must provide overtime remuneration. Such working hours must also be understood to include breaks in between them to allow employees to work better (Yuile et al., 2012). This provision was enacted to ensure that workers are able to even out and balance their work and private lives, where more time is left for the workers to spend with their families in order to improve their psychological situations (European Parliament, 2003). There is the holiday entitlement act requires employers in the UK to allow their employees to take a 5.6 week annual leave every year (Gov.uk, 2014). In addition to this, there are also paternity and maternity leaves that employees are entitled to. These leaves allow them to keep off work to rejuvenate their minds (Hill et al 2010). Employers must therefore ensure that such leave is adhered to and consequently the employees are in a better position to improve their work-life conflicts as they spend more time with their families. Certain organisations go to the extent of paying for holiday for their employees, especially their top management employees, during these periods of leave (Mkel Suutari, 2011). Conclusion This paper has addressed several aspects of work-life conflicts at the workplace. These include its causes, consequences and approaches that companies can use in overcoming this challenge. It has also referred to some theoretical frameworks to help in creating an understanding of this subject. As argued in this paper, work-life conflicts have a major impact on the productivity of employees. This conflict is brought about by several factors which include the heavy workloads that individuals may be accustomed to at their homes and workplaces, work to family interferences and family to work interferences. All these affect the physical and mental capacities of employees, affecting their ability to handle their workplace and family responsibilities. In order to avoid these adverse consequences, organisations need to adopt various mechanisms to ensure that there is a work-life balance among employees. Employers are also legally bound to ensure that their employees are not overworked at the expense of their families. References Armstrong, M. (2008). Strategic Human Resource Management: A Guide to Action. London: Kogan Page. Clark, S. (2000). Work/family border theory: a new theory of work/family balance. Human Relations, 53, 747-770. Crush, P. (2011, 6 18). What happened to our work-life-balance. The Guardian . European Parliament. (2003). Directive 2003/88/EC of the European Parliament and of the Council of 4 November 2003 concerning certain aspects of the organisation of working time. Retrieved 6 19, 2014, from http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32003L0088:EN:HTML Ford, M. T., Heinen, B. A., Langkamer, K. L. (2007). Work and family satisfaction and conflict: a meta-analysis of cross-domain relations. Journal of Applied Psychology, 92 (1), 57. Gov.uk. (2014). Holidays, time off, sick leave, maternity and paternity leave. Retrieved 6 20, 2014, from https://www.gov.uk/browse/working/time-off Grzywacz, J. G., Marks, N. F. (2000). Reconceptualizing the work-family interface: an ecological perspective on the correlates of positive and negative spillover between work and family. Journal of Occupational Health Psychology, 5, 111-126. Inman, M., OSullivan, ââ¬Å½N., Murton, ââ¬Å½A. (2014 ). Unlocking Human Resource Management. New Jersey: Routledge. Lapierre, L. M., Hammer, L. B., Truxillo, D. M., Murphy, L. A. (2012). Family interference with work and workplace cognitive failure: The mitigating role of recovery experiences. Journal of Vocational Behavior, 81 (2), 227-235. Legislation.gov.uk. (1996). Employment Rights Act 1996. Retrieved 6 20, 2014, from legislation.gov.uk/ukpga/1996/18/part/V Lyness, K. S., Judiesch, M. K. (2014). Gender egalitarianism and workââ¬âlife balance for managers: Multisource perspectives in 36 countries. Applied Psychology, 63 (1), 96-129. Lyonette, C., Crompton, R., Wall, K. (2007). Gender, Occupational Class and Workââ¬âLife Conflict: a Comparison of Britain and Portugal. Community, Work and Family, 10 (3), 283-308. Mkel, L., Suutari, V. (2011). Coping with workâ⬠family conflicts in the global career context. Thunderbird International Business Review, 53 (3), 365-375. McNamara, M., Bohle, P., Quinlan, M. (2011). Precarious employment, working hours, work-life conflict and health in hotel work. Applied ergonomics, 42 (2), 225-232. Messersmith, J. (2007). Managing workâ⬠life conflict among information technology workers. Human Resource Management, 46 (3), 429-451. Rantanen, J., Kinnunen, U., Mauno, S., Tillemann, K. (2011). Introducing theoretical approaches to work-life balance and testing a new typology among professionals. In Creating Balance? (pp. 27-46). Berlin: Springer Berlin Heidelberg. Robbins, S. P., Judge, T. A. (2012). Organizational Behavior. New Jersey: Prentice Hall. Sansà ©au, P. Y., Smith, M. (2012). Regulatory change and work-life integration in France and the UK. Personnel Review, 41 (4), 470-486. Sullivan, M. C., Yeo, H., Roman, S. A., Bell Jr, R. H., Sosa, J. A. (2013). Striving for Work-Life Balance: Effect of Marriage and Children on the Experience of 4402 US General Surgery Residents. Annals of surgery, 257 (3), 571-576. ten Brummelhuis, L. L., Bakker, A. B., Euwema, M. C. (2010). Is family-to-work interference related to co-workers work outcomes? Journal of Vocational Behavior, 77 (3), 461-469. Turner, N., Hershcovis, M. S., Reich, T. C., Totterdell, P. (2014). Workââ¬âfamily interference, psychological distress, and workplace injuries. Journal of Occupational and Organizational Psychology, 3(8), 57-71. Tyson, S. (2012). Essentials of Human Resource Management. Oxford: Routledge. Yuile, C., Chang, A., Gudmundsson, A., Sawang, S. (2012). The role of life friendly policies on employeesââ¬â¢ work-life balance. Journal of Management and Organisation, 18 (1), 53-63.
Subscribe to:
Posts (Atom)