Psychosocial Factor Depression Copd Health And Social Care Essay

Psychosocial Factor Depression Copd Health And Social Care Essay This supporting paper supports the presentation on the link between Chronic Obstructive Pulmonary Disease and the psychosocial factor depression. The supportive paper will explore, define and conclude areas of which may influence the health and well-being of patients with COPD and the psychosocial depression factor. The discussion of depression tools, guidelines, statistics and the long term use of oxygen therapy and care pathways will also be explored in this supporting paper (Cornforth, 2012 and NICE, 2009c). The supporting paper will explore COPD and depression as a separate condition and then link the impact of health and well-being. COPD is a collective term used for emphysema and bronchitis and is primarily smoking related as a consequence this leads to progressive airflow obstruction (Booker, 2003). The symptoms of COPD patients include a debilitating cough, dyspnea, excess sputum, chest tightness, fatigue and frequent chest infections. COPDs insidiously developing character means that patients often do not present these symptoms until consequential irreversible damage has happened (Britton, 2002). According to Vermiere (2002) when diagnosis is finally made healthcare professionals may chastise COPD patients for smoking, and causing a self inflicted disease. In turn not much constructive advice maybe given to help COPD patients to manage their condition and medication may not be prescribed in the mistaken belief that medication would not be beneficially (Vermiere, 2002). Healthcare p rofessionals may also unjustly chastise COPD patients, as COPD can also be caused by long term inhalation of asbestos, coal dust and pollution. The lack advice and medication given to patients with COPD may have enormous impact on a patients health and well being (Lee, 2008). According to the Department of Health the condition COPD causes nearly 25,000 deaths per year in England and Wales, and in the years 2007 until 2009 4.8% of deaths were caused by COPD being the fifth greatest killer in the United Kingdom (DH, 2011). Depression is the word used to refer to a variety of mood disorders, a collection of clinical conditions that differentiates the sense of loss and control and a subjective experience of momentous distress (Lazarou et al, 2011). Depression is a wide and heterogeneous diagnosis and can be presented in a variety of different ways. The psychological symptoms may include a continual low mood, feeling hopeless, feeling tearful, feeling irritable and anxious, having low self esteem, no motivation, self harm and suicidal thoughts and having no enjoyment out of life. The physical symptoms may include speaking or moving slowly, weight loss or gain, lack of energy, lack of interest in sexually activities, disturbed sleep and unexplained aches and pains. The social symptoms include decreased job related activities, social withdrawal from family and friends and neglecting hobbies and interest (NICE, 2009a and Elsherif and Noble, 2011). According to the National Institute for Health and Clinical E xcellence (2009b) the depression disorder is generally known as a psychological response in patients with COPD and it can be found in 20% of COPD patients. Healthcare professionals have a duty of care, therefore the recognition of depression in COPD is paramount (NICE, 2009a). Such tools have been developed to aid practitioners to diagnosis depression, for example the Health nine-item Questionnaire (PHQ9) and the Hospital Anxiety and Depression Scale (HADS), these tools are used so that the patient can be considered to see if they require drug or psychological support (Cornforth, 2012). The use of the diagnosis tools in COPD patients reduces the potential risk of an acute exacerbation. According to Jennings et al (2009) patients with COPD who suffer from depression are at a higher risk of an acute exacerbation in turn this may lead to an admission to hospital. COPD and depression may also be linked with the continual occurrences of admissions, and the extended stay in hospital (Yohanne, 2010). Furthermore depression along with COPD may reduce the desire to recover and comply with medication and medical treatment, in turn this could lead to a delay in the patients discharge from hospital (DiMatteo et al, 2004).The Global Initiative for Chronic Obstructive Lung Disease (GOLD) guidelines (World Health Organization, 2008a) and NICE guidelines (2009a) have highlighted the need for psychosocial factors such as depression to be diagnosis in COPD patients. The NICE care pathways are also available to help health care professionals identify, treat and manage depression in COPD patients (NICE, 2009c). The Department of Health defines health as A state of complete physical, mental and social well-being and not merely the absence of disease or infirmity (Department of Health 2010, P.7). The presence of COPD and the psychosocial depression factor is the major cause of morbidity, disability and mortality and this can have a physical, mental and social impact on patients lives (NICE, 2009b). Factors that may contribute to depression in COPD patients are weight loss, sleep deprivation and fitness levels. Weight loss is associated with COPD in particular the loss of fat as the disease progresses furthermore many patients lose weight as a consequence of decreased food intake as a result of dyspnea (Kelly 2007). In addition poor quality of sleep is frequent in COPD patients for numerous reasons. Firstly, coughing and excessive mucus may interrupt the onset of sleep, particularly since these symptoms may be worsened in the supine position. Breathlessness may also be worsened by the position and COPD patients may have numerous incidents of nocturnal dyspnea, which causes recurring awakenings (George and Bayliff, 2003). Finally COPD patients may avoid physical exercise or exc essive hard work due to the unpleasant symptoms of breathlessness, as a result the patients fitness levels may reduce and this may lead to muscle weakness which increases disability, dyspnea, loss of confidence and social isolation (Booker, 2005). According to Yohanne (2010) the chronic character of COPD and its related stigma can also lead to social isolation. COPD patients with chronic hypoxaemia rely on long term oxygen therapy (LTOT) to increase their survival rate. However the psychological effects it has on patients daily living are somewhat restricted in their capability to participate in indoor and outdoor activities, resulting in the patient suffering from depressive symptoms. Patients with chronic hypoxaemia who rely on LTOT for survival suffer from a diminishing quality of life and are susceptible to emotional lability, loneliness and social isolation in turn this may lead to clinical depression (Yohannes, 2010). The Department of Health defines wellbeing as A positive state of mind and body, feeling safe and able to cope, with a sense of connection with people, communities and the wider environment (Department of Health 2010, P.7) COPD and the psychosocial factor depression can not only affect every aspect of a sufferers life but it can have enormous impact on the sufferers family lives. The ability to cope with the loss of an active role in their family and society and the loss of intimacy and functional impairment is considered a burden to a patients state of mind (Gray et al, 2009).The British Lung Foundation (2005) carried out a survey regarding COPD patients daily activities, and the findings were 90% of patients with severe COPD were unable to do their gardening, 66% were unable to go on holiday and 33% had disabling breathlessness all factors that increase depressive symptoms. Patients with COPD who suffer from a disability can eventually become reliant on others to carry out every aspect of daily living this may include personal hygiene and grooming, functional transfers, eating and drinking, medicine management, bowel and bladder management and managing money as a result this can have a enormous impac t on a patients mental well being in turn this may result in clinical depression (Mooney and OBrien 2006 and Gray et al 2009). A patients state of mind and the ability to cope with COPD may cause the patient to experience negative thoughts and feelings such as feeling guilty, loss of independence, low self esteem and a sense of worthlessness they frequently criticise themselves for lacking in confidence, feeling irritable, impatient and frustrated all the factors may contribute to clinical depression. In some circumstances patients with depression and COPD may cause injury to themselves, experience suicidal thoughts and in extreme circumstances may attempt suicide (NICE 2009a and Gray et al 2009). This supporting paper has supported the presentation on the link between COPD and the psychosocial depression factor. The supportive paper has explored, defined and concluded areas of which influence the health and well-being of patients with COPD and the psychosocial depression factor. To conclude the main focal points, COPD is the fifth greatest killer in the United Kingdom and as a mortality rate of 25,000 per year (DH, 2011). Twenty percent of patients with COPD suffer from depression with extreme symptoms of self harm and suicide (NICE 2009a, NICE 2009b and Gray et al 2009). The symptoms of both COPD and depression have been emphasised to highlight the need for diagnosis tools, guidelines and care pathways. The main importance of this paper is the physical, mental, social, state of mind and ability to cope with COPD and depression and the impact it has on the patients lives (Cornforth 2012 and NICE 2009c). Word count 1374 References/References in text and headings and quotes 699 Total word count 2073

Influence of Stereotypes in To Kill a Mockingbird by Harper Lee Essay e

Introduction Section One: Harper Lee’s Life Section Two: Time Period Influences on Lee’s Writing Section Three: Influence of Stereotypes Section Four: To Kill a Mockingbird Reviews Conclusion Works Cited Introduction Which doll is better? In the 1950s, psychologists Kenneth and Mamie Clark asked black children between three and seven to answer this simple, yet revealing question. The kids were shown four dolls that were exactly the same except for their skin colors. Almost three quarters of the children chose the white doll as being superior and attributed positive characteristics to it. When asked why they picked it, they replied with, â€Å"Because it’s white† (Abagond). Almost half a century later, in 2005, Kiri Davis repeated the test to see if psychology has changed in any way. Results show 71% of the children preferring the white doll (Edne). These tests demonstrate the incredible stereotypical beliefs still present today. The belief that there is only one acceptable perception to anything is ingrained into society’s minds, and limits individuals from thinking for themselves. Author Harper Lee explores this topic as she displays to readers prevalent stereotypes and thei r effects in her novel To Kill a Mockingbird. Section One: Harper Lee’s Life Harper Lee was born April 28th, 1926 in Monroeville, Alabama. Lee’s father, Amasa Coleman (A.C.) Lee, was a former newspaper editor who served as a state senator and lawyer. Due to his occupations, A.C. had a tremendous influence on her writing. Not only is A.C. a writer just like Lee; but, the main character in Lee’s novel, Scout Finches’, father, Atticus, also practices law. Atticus defends a black man accused of raping a white woman who is found guilty and murdered. Simil... ...ompany, 1960. McLeod, Saul. "Asch Experiment." SimplyPsychology. N.p., 2008. Web. 04 Feb. 2014. . Pauli, Michelle. "Harper Lee Tops Librarians' Must-read List." Theguardian.com. Guardian News and Media, 02 Mar. 2006. Web. 05 Feb. 2014. "POLL FINDS WHITES USE STEREOTYPES." The New York Times. The New York Times, 10 Jan. 1991. Web. 09 Feb. 2014. . "The Scottsboro Case | The Nation." The Scottsboro Case | The Nation. N.p., 31 Aug. 2010. Web. 09 Feb. 2014. . Shmoop Editorial Team. "Harper Lee: Childhood." Shmoop.com. Shmoop University, Inc., 11 Nov. 2008. Web. 08 Feb. 2014. . Teen Help Blog." Teen Help Blog. N.p., 28 Dec. 2011. Web. 19 Feb. 2014.

Generally Accepted Accounting Principles

Generally Accepted Accounting Principles (United States) In the U. S. , generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly-traded and privately-held companies, non-profit organizations, and governments. Generally GAAP includes local applicable Accounting Framework, related accounting law, rules and Accounting Standard.Similar to many other countries practicing under the common law system, the United States government does not directly set accounting standards, in the belief that the private sector has better knowledge and resources. US GAAP is not written in law, although the U. S. Securities and Exchange Commission (SEC) requires that it be followed in financial reporting by publicly-traded companies. Currently, the Financial Accounting Standards Board (FASB) is the highest authority in establishing generally accepte d accounting principles for public and private companies, as well as non-profit entities.For local and state governments, GAAP is determined by the Governmental Accounting Standards Board (GASB), which operates under a set of assumptions, principles, and constraints, different from those of standard private-sector GAAP. Financial reporting in federal government entities is regulated by the Federal Accounting Standards Advisory Board (FASAB). The US GAAP provisions differ somewhat from International Financial Reporting Standards (IFRS), though former SEC Chairman Chris Cox set out a timetable for all U. S. ompanies to drop GAAP by 2016, with the largest companies switching to IFRS as early as 2009 Basic objectives Financial reporting should provide information that is: †¢useful to present to potential investors and creditors and other users in making rational investment, credit, and other financial decisions. †¢helpful to present to potential investors and creditors and oth er users in assessing the amounts, timing, and uncertainty of prospective cash receipts. †¢about economic resources, the claims to those resources, and the changes in them. [edit] Basic conceptsTo achieve basic objectives and implement fundamental qualities GAAP has four basic assumptions, four basic principles, and four basic constraints. [edit] Assumptions †¢Accounting Entity: assumes that the business is separate from its owners or other businesses. Revenue and expense should be kept separate from personal expenses. †¢Going Concern: assumes that the business will be in operation indefinitely. This validates the methods of asset capitalization, depreciation, and amortization. Only when liquidation is certain this assumption is not applicable. †¢Monetary Unit principle: assumes a stable currency is going to be the unit of record.The FASB accepts the nominal value of the US Dollar as the monetary unit of record unadjusted for inflation. †¢The Time-period pri nciple implies that the economic activities of an enterprise can be divided into artificial time periods. [edit] Principles †¢Cost principle requires companies to account and report based on acquisition costs rather than fair market value for most assets and liabilities. This principle provides information that is reliable (removing opportunity to provide subjective and potentially biased market values), but not very relevant.Thus there is a trend to use fair values. Most debts and securities are now reported at market values. †¢Revenue principle requires companies to record when revenue is (1) realized or realizable and (2) earned, not when cash is received. This way of accounting is called accrual basis accounting. †¢Matching principle. Expenses have to be matched with revenues as long as it is reasonable to do so. Expenses are recognized not when the work is performed, or when a product is produced, but when the work or the product actually makes its contribution t o revenue.Only if no connection with revenue can be established, cost may be charged as expenses to the current period (e. g. office salaries and other administrative expenses). This principle allows greater evaluation of actual profitability and performance (shows how much was spent to earn revenue). Depreciation and Cost of Goods Sold are good examples of application of this principle. †¢Disclosure principle. Amount and kinds of information disclosed should be decided based on trade-off analysis as a larger amount of information costs more to prepare and use.Information disclosed should be enough to make a judgment while keeping costs reasonable. Information is presented in the main body of financial statements, in the notes or as supplementary information [edit] Constraints †¢Objectivity principle: the company financial statements provided by the accountants should be based on objective evidence. †¢Materiality principle: the significance of an item should be consid ered when it is reported. An item is considered significant when it would affect the decision of a reasonable individual. Consistency principle: It means that the company uses the same accounting principles and methods from year to year. †¢Prudence principle: when choosing between two solutions, the one that will be least likely to overstate assets and income should be picked (see convention of conservatism). Generally Accepted Accounting Principles (UK) The Generally Accepted Accounting Practice in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. This includes not only accounting standards, but also UK company law.What is referred to elsewhere as Generally Accepted Accounting Principles is in the UK referred to as Generally Accepted Accounting Practice. [edit] History Accounting standards derive from a number of sources. The chief standard-setter is the Accounting Standards Board (ASB), which issue s standards called Financial Reporting Standards (FRS). The ASB is part of the Financial Reporting Council, an independent regulator funded by a levy on listed companies[1], and it replaced the Accounting Standards Committee (ASC), which was disbanded in 1990 following a number of criticisms of its work.To the extent that the ASC's pronouncements, known as Statements of Standard Accounting Practice (SSAPs), have not been replaced by FRS, they remain in force. [edit] Creation/Revision of Standards The ASB has a formal exposure process for proposed standards. Early concepts are issued as Discussion Papers. These are released to the public and comments invited. Where a new standard is to be proposed, a Financial Reporting Exposure Draft (FRED) is released for comment. The standard in final form is only issued when comments have been incorporated or addressed.This aims to address the criticisms levelled at the ASC, whose comment process was less rigorous. Issues that require an immediat e solution are considered by the Urgent Issues Task Force (UITF). The UITF comprises a number of senior figures from industry and accounting firms. It meets as necessary to consider pressing issues and issues Abstracts which become binding immediately. [edit] Legislation The principal legislation governing reporting in the UK is laid down in the Companies Act 2006, which incorporates the requirements of European law.The Companies Act sets out certain minimum reporting requirements for companies and, for example, requires limited companies to file their accounts with the Registrar of Companies who makes them available to the general public. From 2005, this framework changed as a result of European law requiring that all listed European companies report under International Financial Reporting Standards (IFRSs). In the UK, companies which are not listed have the option to report either under IFRSs or under UK GAAP[2].Recently issued UK FRSs have, in any case replicated the wording of c orresponding IFRSs, reducing the differences between the two sets of standards significantly. China Accounting Standards From Wikipedia, the free encyclopedia (Redirected from Chinese Accounting Standards) Jump to: navigation, search Chinese accounting standards are the accounting rules used in Chinese state owned corporations in mainland China. They are currently being phased out in favour of Generally Accepted Accounting Principles or International Accounting Standards.As of February 2010, the Chinese Accounting Standard Systems is composed of Basic Standard, 38 specific standards and Application Guidance. Chinese accounting standards are unique because they originated in a socialist period in which the state was the sole owner of industry. Therefore unlike Western accounting standards, they are less a tool of profit and loss and an inventory of assets available to a company. In contrast to a Western balance sheet, Chinese accounting standards do not include an accounting of the d ebts that a corporation holds, and are less suitable for management control than for accounting for tax purposes.This system of accounting is widely considered to be unsuitable for managing corporations in a market economy. As a result, Chinese corporations are gradually moving toward International Financial Reporting Standards. This has proven to be a massive undertaking. As a consequence Chinese companies who offer shares for sale in the United States used to be required to prepare three sets of statements, one using Chinese accounting standards (China GAAP), one using international standards (IFRS), and one using North American GAAP standards (US GAAP).However, since 2008 the U. S. Securities and Exchange Commission (SEC) allows foreign private issuers to use financial statements prepared in accordance with IFRS. [1] However, in recent years, The Finance Department of Chinese Government has issued new Chinese Accounting Standards which converge into IFRS and the similarity is alm ost 90-95%. The translation cost has been reduced greatly because of this measure Generally Accepted Accounting Principles Generally Accepted Accounting Principles (United States) In the U. S. , generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly-traded and privately-held companies, non-profit organizations, and governments. Generally GAAP includes local applicable Accounting Framework, related accounting law, rules and Accounting Standard.Similar to many other countries practicing under the common law system, the United States government does not directly set accounting standards, in the belief that the private sector has better knowledge and resources. US GAAP is not written in law, although the U. S. Securities and Exchange Commission (SEC) requires that it be followed in financial reporting by publicly-traded companies. Currently, the Financial Accounting Standards Board (FASB) is the highest authority in establishing generally accepte d accounting principles for public and private companies, as well as non-profit entities.For local and state governments, GAAP is determined by the Governmental Accounting Standards Board (GASB), which operates under a set of assumptions, principles, and constraints, different from those of standard private-sector GAAP. Financial reporting in federal government entities is regulated by the Federal Accounting Standards Advisory Board (FASAB). The US GAAP provisions differ somewhat from International Financial Reporting Standards (IFRS), though former SEC Chairman Chris Cox set out a timetable for all U. S. ompanies to drop GAAP by 2016, with the largest companies switching to IFRS as early as 2009 Basic objectives Financial reporting should provide information that is: †¢useful to present to potential investors and creditors and other users in making rational investment, credit, and other financial decisions. †¢helpful to present to potential investors and creditors and oth er users in assessing the amounts, timing, and uncertainty of prospective cash receipts. †¢about economic resources, the claims to those resources, and the changes in them. [edit] Basic conceptsTo achieve basic objectives and implement fundamental qualities GAAP has four basic assumptions, four basic principles, and four basic constraints. [edit] Assumptions †¢Accounting Entity: assumes that the business is separate from its owners or other businesses. Revenue and expense should be kept separate from personal expenses. †¢Going Concern: assumes that the business will be in operation indefinitely. This validates the methods of asset capitalization, depreciation, and amortization. Only when liquidation is certain this assumption is not applicable. †¢Monetary Unit principle: assumes a stable currency is going to be the unit of record.The FASB accepts the nominal value of the US Dollar as the monetary unit of record unadjusted for inflation. †¢The Time-period pri nciple implies that the economic activities of an enterprise can be divided into artificial time periods. [edit] Principles †¢Cost principle requires companies to account and report based on acquisition costs rather than fair market value for most assets and liabilities. This principle provides information that is reliable (removing opportunity to provide subjective and potentially biased market values), but not very relevant.Thus there is a trend to use fair values. Most debts and securities are now reported at market values. †¢Revenue principle requires companies to record when revenue is (1) realized or realizable and (2) earned, not when cash is received. This way of accounting is called accrual basis accounting. †¢Matching principle. Expenses have to be matched with revenues as long as it is reasonable to do so. Expenses are recognized not when the work is performed, or when a product is produced, but when the work or the product actually makes its contribution t o revenue.Only if no connection with revenue can be established, cost may be charged as expenses to the current period (e. g. office salaries and other administrative expenses). This principle allows greater evaluation of actual profitability and performance (shows how much was spent to earn revenue). Depreciation and Cost of Goods Sold are good examples of application of this principle. †¢Disclosure principle. Amount and kinds of information disclosed should be decided based on trade-off analysis as a larger amount of information costs more to prepare and use.Information disclosed should be enough to make a judgment while keeping costs reasonable. Information is presented in the main body of financial statements, in the notes or as supplementary information [edit] Constraints †¢Objectivity principle: the company financial statements provided by the accountants should be based on objective evidence. †¢Materiality principle: the significance of an item should be consid ered when it is reported. An item is considered significant when it would affect the decision of a reasonable individual. Consistency principle: It means that the company uses the same accounting principles and methods from year to year. †¢Prudence principle: when choosing between two solutions, the one that will be least likely to overstate assets and income should be picked (see convention of conservatism). Generally Accepted Accounting Principles (UK) The Generally Accepted Accounting Practice in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. This includes not only accounting standards, but also UK company law.What is referred to elsewhere as Generally Accepted Accounting Principles is in the UK referred to as Generally Accepted Accounting Practice. [edit] History Accounting standards derive from a number of sources. The chief standard-setter is the Accounting Standards Board (ASB), which issue s standards called Financial Reporting Standards (FRS). The ASB is part of the Financial Reporting Council, an independent regulator funded by a levy on listed companies[1], and it replaced the Accounting Standards Committee (ASC), which was disbanded in 1990 following a number of criticisms of its work.To the extent that the ASC's pronouncements, known as Statements of Standard Accounting Practice (SSAPs), have not been replaced by FRS, they remain in force. [edit] Creation/Revision of Standards The ASB has a formal exposure process for proposed standards. Early concepts are issued as Discussion Papers. These are released to the public and comments invited. Where a new standard is to be proposed, a Financial Reporting Exposure Draft (FRED) is released for comment. The standard in final form is only issued when comments have been incorporated or addressed.This aims to address the criticisms levelled at the ASC, whose comment process was less rigorous. Issues that require an immediat e solution are considered by the Urgent Issues Task Force (UITF). The UITF comprises a number of senior figures from industry and accounting firms. It meets as necessary to consider pressing issues and issues Abstracts which become binding immediately. [edit] Legislation The principal legislation governing reporting in the UK is laid down in the Companies Act 2006, which incorporates the requirements of European law.The Companies Act sets out certain minimum reporting requirements for companies and, for example, requires limited companies to file their accounts with the Registrar of Companies who makes them available to the general public. From 2005, this framework changed as a result of European law requiring that all listed European companies report under International Financial Reporting Standards (IFRSs). In the UK, companies which are not listed have the option to report either under IFRSs or under UK GAAP[2].Recently issued UK FRSs have, in any case replicated the wording of c orresponding IFRSs, reducing the differences between the two sets of standards significantly. China Accounting Standards From Wikipedia, the free encyclopedia (Redirected from Chinese Accounting Standards) Jump to: navigation, search Chinese accounting standards are the accounting rules used in Chinese state owned corporations in mainland China. They are currently being phased out in favour of Generally Accepted Accounting Principles or International Accounting Standards.As of February 2010, the Chinese Accounting Standard Systems is composed of Basic Standard, 38 specific standards and Application Guidance. Chinese accounting standards are unique because they originated in a socialist period in which the state was the sole owner of industry. Therefore unlike Western accounting standards, they are less a tool of profit and loss and an inventory of assets available to a company. In contrast to a Western balance sheet, Chinese accounting standards do not include an accounting of the d ebts that a corporation holds, and are less suitable for management control than for accounting for tax purposes.This system of accounting is widely considered to be unsuitable for managing corporations in a market economy. As a result, Chinese corporations are gradually moving toward International Financial Reporting Standards. This has proven to be a massive undertaking. As a consequence Chinese companies who offer shares for sale in the United States used to be required to prepare three sets of statements, one using Chinese accounting standards (China GAAP), one using international standards (IFRS), and one using North American GAAP standards (US GAAP).However, since 2008 the U. S. Securities and Exchange Commission (SEC) allows foreign private issuers to use financial statements prepared in accordance with IFRS. [1] However, in recent years, The Finance Department of Chinese Government has issued new Chinese Accounting Standards which converge into IFRS and the similarity is alm ost 90-95%. The translation cost has been reduced greatly because of this measure Generally Accepted Accounting Principles A corporation must use the same depreciation method for tax and financial reporting purposes. Must use different depreciation methods for tax and financial reporting may use different depreciation methods for tax and financial reporting must use different (than for tax purposes), but strictly mandated, depreciation methods for financial reporting purposes. 1 points Question 2 1 . Allocation of the historic costs of fixed assets against the annual revenue they generate is called net profits. Gross profits. Depreciation. Amortization. 1 points Question 3 1 .Given the financial manager's preference for faster receipt of cash flows, a longer depreciable life is preferred to a shorter one. A shorter depreciable life is preferred to a longer one. The manager is not concerned with depreciable lives, because depreciation is a non-cash expense. The manager is not concerned with depreciable lives, because once purchased, depreciation is considered a sunk cost. 1 points Question 4 1 . The Modif ied Accelerated Cost Recovery System (MACROS) is a depreciation method used for tax financial reporting managerial cost accounting Question 5 .The depreciable life of an asset is of concern to the financial manager. In general, a longer depreciable life is preferred, because it will result in a faster receipt Of cash flows. A shorter depreciable life is preferred, because it will result in a faster receipt of cash flows. A shorter depreciable life is preferred, because management can then purchase new assets, as the old assets are written off. A longer depreciable life is preferred, because management can postpone purchasing new assets, since the Old assets still have a useful life. 1 points Question 6 1 . A corporation sold a fixed asset for $100,000.This is an investment cash flow and a source of funds. An operating cash flow and a source of funds. An operating cash flow and a use of funds. An investment cash flow and a use of funds. Question 7 1 . A corporation raises $500,000 in long-term debt to acquire additional plant capacity. This is considered an investment cash flow. A financing cash flow. A financing cash flow and investment cash flow, respectively. A financing cash flow and operating cash flow, respectively. 1 points Question 8 1 . A firm's operating cash flow (SCOFF) is defined as Ross profit minus operating expenses. Generally Accepted Accounting Principles Introduction The purpose of this report is to identify the items that may result in adjusting entries for both prepayments and accrual by looking at the trial balance and Income statement. Furthermore, analyzing the historical summary of financial Is to know the trend for profit or loss of the company assets.Fundamental First of all, why we have to make BAD? Balance day adjustments are therefore required to ensure the financial statements portray a correct picture on the firm's financial performance and financial position. We have to recognize all transaction occurring in that accounting period, irrespective of whether cash has been received or paid. The ultimate objective of adjusting entries Is to ensure that the revenues (income) earned In the accounting period are matched by all costs Incurred for that name accounting period (Monish College, 2011).Prepayment There are two types of adjusting entries, prepayments and accruals. Prepayment is a payment in advance of the period to whi ch it pertains. What this mean is, this category of adjustments aligns recorded revenues (income) and costs with appropriate accounting periods. For example, there are situations where cash Is received before goods and services are provided to customers or situations where cash has been paid In advance for costs of operation and which relate to future counting periods.Prepayments divided into two sections, which are prepaid expenses and unearned revenue. Prepaid expenses is type of assets that shown on a balance sheet as a result of business payments for goods and services to be received in the near future. While prepaid expenses are initially recorded as assets, their value Is expensed over time as the benefit Is receive something of value in the near future. Prepayments often occur In regard to Insurance, supplies, advertising, and rent. Earned revenue is also known as prepaid revenue. It means payment, which is received in advance of providing a good or service. Since an obligati on exists on the part of the company to provide goods or services for which the advance payment was received, unearned revenue is a liability. An example is a retainer received by an attorney. When the services are performed, revenue is the earned. Another examples are pre-booked airline ticket, rent received In advance and magazine subscription Generally Accepted Accounting Principles A corporation must use the same depreciation method for tax and financial reporting purposes. Must use different depreciation methods for tax and financial reporting may use different depreciation methods for tax and financial reporting must use different (than for tax purposes), but strictly mandated, depreciation methods for financial reporting purposes. 1 points Question 2 1 . Allocation of the historic costs of fixed assets against the annual revenue they generate is called net profits. Gross profits. Depreciation. Amortization. 1 points Question 3 1 .Given the financial manager's preference for faster receipt of cash flows, a longer depreciable life is preferred to a shorter one. A shorter depreciable life is preferred to a longer one. The manager is not concerned with depreciable lives, because depreciation is a non-cash expense. The manager is not concerned with depreciable lives, because once purchased, depreciation is considered a sunk cost. 1 points Question 4 1 . The Modif ied Accelerated Cost Recovery System (MACROS) is a depreciation method used for tax financial reporting managerial cost accounting Question 5 .The depreciable life of an asset is of concern to the financial manager. In general, a longer depreciable life is preferred, because it will result in a faster receipt Of cash flows. A shorter depreciable life is preferred, because it will result in a faster receipt of cash flows. A shorter depreciable life is preferred, because management can then purchase new assets, as the old assets are written off. A longer depreciable life is preferred, because management can postpone purchasing new assets, since the Old assets still have a useful life. 1 points Question 6 1 . A corporation sold a fixed asset for $100,000.This is an investment cash flow and a source of funds. An operating cash flow and a source of funds. An operating cash flow and a use of funds. An investment cash flow and a use of funds. Question 7 1 . A corporation raises $500,000 in long-term debt to acquire additional plant capacity. This is considered an investment cash flow. A financing cash flow. A financing cash flow and investment cash flow, respectively. A financing cash flow and operating cash flow, respectively. 1 points Question 8 1 . A firm's operating cash flow (SCOFF) is defined as Ross profit minus operating expenses. Generally Accepted Accounting Principles Introduction The purpose of this report is to identify the items that may result in adjusting entries for both prepayments and accrual by looking at the trial balance and Income statement. Furthermore, analyzing the historical summary of financial Is to know the trend for profit or loss of the company assets.Fundamental First of all, why we have to make BAD? Balance day adjustments are therefore required to ensure the financial statements portray a correct picture on the firm's financial performance and financial position. We have to recognize all transaction occurring in that accounting period, irrespective of whether cash has been received or paid. The ultimate objective of adjusting entries Is to ensure that the revenues (income) earned In the accounting period are matched by all costs Incurred for that name accounting period (Monish College, 2011).Prepayment There are two types of adjusting entries, prepayments and accruals. Prepayment is a payment in advance of the period to whi ch it pertains. What this mean is, this category of adjustments aligns recorded revenues (income) and costs with appropriate accounting periods. For example, there are situations where cash Is received before goods and services are provided to customers or situations where cash has been paid In advance for costs of operation and which relate to future counting periods.Prepayments divided into two sections, which are prepaid expenses and unearned revenue. Prepaid expenses is type of assets that shown on a balance sheet as a result of business payments for goods and services to be received in the near future. While prepaid expenses are initially recorded as assets, their value Is expensed over time as the benefit Is receive something of value in the near future. Prepayments often occur In regard to Insurance, supplies, advertising, and rent. Earned revenue is also known as prepaid revenue. It means payment, which is received in advance of providing a good or service. Since an obligati on exists on the part of the company to provide goods or services for which the advance payment was received, unearned revenue is a liability. An example is a retainer received by an attorney. When the services are performed, revenue is the earned. Another examples are pre-booked airline ticket, rent received In advance and magazine subscription

Imagery in Othello - 1781 Words

The function of imagery in the mid-sixteenth century play Othello by William Shakespeare is to aid characterisation and define meaning in the play. The antagonist Iago is defined through many different images, Some being the use of poison and soporifics, sleeping agents, to show his true evil and sadistic nature. Othellos character is also shaped by much imagery such as the animalistic, black and white, and horse images which indicates his lustful, sexual nature. Characterisation of women is heavily dictated by imagery used to show the patriarchal gender system of the time. Some of this imagery is that of hobbyhorses and the like showing that they, Desdemona and Emelia, were nothing better than common whores. Othellos view at the start†¦show more content†¦Female characters in the play Othello are also determined to a degree by images. Women are not treated with any great deal of respect throughout the play because of the phallocentric society of the time and this shows thr ough the imagery portrayed of women throughout the play. Prostitute imagery plays a heavy part in depicting women through the play with women being called many terms such as Hobby-horse(s), Minx(s) and Minion(s). Desdemona, Emelia and Bianca are all termed some of these names throughout the length of the play. Through the disregard for the emotions and feelings of women by men in the play we can see how it agreed with the patriarchal views on women of its contemporary audience. Women throughout the play are treated as objects by there male counterparts. This is evident through the death of all but one woman, Bianca. They die because of mens need to have them as a possession that they can control and if they cant control them what use to them are they. Iago takes his revenge out on Emelia, his wife and property by killing her even as she speaks. This imagery of the silence and what it represents is that women should be silent no matter what, because if the silence is not kept it may be the end as was the case for Emelia. The image that leads to the demise of Desdemona is that of the strawberryShow MoreRelatedUse of Imagery in Othello1555 Words   |  7 Pagescreate pictures through his words. A great author can create the same imagery for centuries to come. The function of imagery in the mid-sixteenth century play Othello by William Shakespeare is to add characterization and eventually define meaning in the play. The antagonist Iago is defined through various images, some being the use of poison and sleeping aids, to show his true evil nature. Othello’s character is also shaped by imagery such as the black and white, animalistic, and horse images, whichRead MoreEssay on The Imagery of Othello2452 Words   |  10 PagesThe Imagery of Othello Talks  Ã‚        Ã‚  Ã‚   In the tragedy Othello the Bard of Avon uses imagery to talk between the lines, to set moods, to create a more dramatic impact on the mind of the audience, and for other reasons. Let’s consider imagery in this essay.    A surprising, zoo-like variety of animal injury occur throughout the play. Kenneth Muir, in the Introduction to William Shakespeare: Othello,   explains the conversion of Othello through his increased use of animal imagery:    Read More Imagery in Othello Essay example1271 Words   |  6 PagesImagery in Othello  Ã‚         The vast array of natural imagery in Shakespeare’s tragic drama Othello dazzles the audience’s minds. Let us survey in this essay the varieties of imagery referred to by the playwright.    The vulgar imagery of Othello’s ancient dominates the opening of the play. Francis Ferguson in â€Å"Two Worldviews Echo Each Other† describes the types of imagery used by the antagonist when he â€Å"slips his mask aside† while awakening Brabantio:    Iago is letting loose theRead More The Use Of Animal Imagery In Othello Essay1040 Words   |  5 Pages In William Shakespeare’s play â€Å"Othello† the use of animal imagery was evident throughout the telling of the story. Shakespeare explained several characters actions by comparing them to similarities in animals. The characters in â€Å"Othello† were often depicted as having animal-like characteristics. Some characters were even compared to animals by other characters in the play. By defining characters in terms of these characteristics one can get a clear description of what the character isRead MoreExploring How the Symbolism and Imagery of Blackness Help Shakespeare to Create Meaning in Othello795 Words   |  4 PagesExploring How the Symbolism and Imagery of Blackness Help Shakespeare to Create Meaning in Othello Shakespeare uses various symbol of blackness to express negative and racist attitudes. He does this to meet the expectations of the Elizabethan audience, who held certain misconceptions about black people. Shakespeare uses this early in the play and involves characters such as Brabantio, Iago and Roderigo, this also assist in the construction of imagery. These racist remarks areRead MoreThe Development of the Character of Othello as Shown by his Use of Language and Imagery in William Shakespeares Play2263 Words   |  10 PagesThe Development of the Character of Othello as Shown by his Use of Language and Imagery in William Shakespeares Play During the course of the play Othellos character goes through a series of changes, but ends up almost the same as when the play started, calm and in control. This change in Othellos character is like a rollercoaster; he starts off calm, collected and in control, and then quickly progresses to losing control and allowing jealousy to take him over. HoweverRead MoreTheme Of Black And White In Othello1072 Words   |  5 PagesShakespeare’s tragic play Othello is a tale of power, love, and deception. However, racial prejudice is also a critical component in the play’s larger assertations, and the abundance of black and white imagery throughout it suggests that white is synonymous with good and that black is synonymous with evil. As such, this imagery is vital to the play’s overriding paradox, which is that Othello â€Å"is far more fair than black† (Shakespeare 1.3.285). To clarify, Shakespeare portrays Othello as inherently ‘good’Read MoreIago : The Rhetorician Conspirator1680 Words   |  7 PagesDavin Truong Professor Bains English Writing 301 11/13/14 Iago: The Rhetorician Conspirator In William Shakespeare’s Othello, the antagonist Iago is arguably the most heinous villain in all of literature. His ability to shape shift in and out of character is what makes him unique. His tactics are similar to that of a cold blooded chameleon. Iago’s art of persuasion, his mastery of rhetoric as well as his ability to sense his victims’ insecurities and weaknesses, is what makes him so diabolicallyRead More Free Othello Essay: The Disintegration of Othello590 Words   |  3 PagesDisintegration of Othello nbsp; nbsp;nbsp; Shakespeares Othello is a play with unique characters. One such character is the one for which Shakespeare names his play. In the play, Othello disintegrates from a confident leader to a homicidal murderer. Linguistic changes throughout the play attest to this theory. nbsp; In the opening scenes, Shakespeare portrays Othello as a noble character. When Brabantio seeks vengeance (for stealing his daughter) on Othello, Othello expresses his actionsRead MoreIago, By William Shakespeare1669 Words   |  7 PagesIn William Shakespeare’s Othello, the antagonist Iago is arguably the most heinous villain in all of literature. His ability to shape shift in and out of character is what makes him unique. His tactics are similar to that of a cold blooded chameleon. Iago’s art of persuasion, his mastery of rhetoric as well as his ability to sense his victims’ insecurities and weaknesses, is what makes him so diabolically ruthless. Throughout the play, one can truly see the power of words and their delivery,