CysticFibrosis essays

CysticFibrosis essays WHAT IS CYSTIC FIBROSIS AND WHO DOES IT AFFECT: Every year, 1,000 children with cystic fibrosis are born in the United States. 1 in 3,000 Caucasian babies have the disorder, making Cystic Fibrosis one of the most common lethal genetic diseases in Caucasians. Overall, there are 30,000 Americans with Cystic Fibrosis, and an estimated 8 million people carry one copy of the defective gene that causes the disease. These carriers do not have symptoms of Cysitc Fibrosis, because a person must inherit t two defective gene's, one from each parent-to develop the disease. However, each child of two Cystic Fibrosis carriers has a one in four chance of being born with Cystic Fibrosis. You can now have test to identify couples at risk for having children with Cystic Fibrosis.Improved therapy has transformed Cystic Fibrosis from a disease, to a chronic illness, with most patients living to adulthood. But despite this progress, there still is no cure for the disease and most patients eventually will have infections of the airways and lung failure. Since the 1989 identification of the gene which is altered in Cystic Fibrosis, the pace of basic research has increased rapidly, and scientists hope to translate new knowledge about the molecule basis of the disease to new therapies to improve the lives of patients with this genetic disease. The National Institute of Diabetes and Digestive and Kidney Diseases in partnership with other components of the National Institutes of Health and the Cystic Fibrosis Foundation, continues to foster research on the molecular processes contributing to CF, exploration of gene therapy to cure the disease, and efforts to develop other new and effective treatments. The greatest symptom of Cystic Fibrosis is the excessive production of thick, sticky mucus in the airways. Several factors may contr ...

How to Ask Polite Questions in English

How to Ask Polite Questions in English There are three types of questions in English: direct, indirect, and question tags. Direct and indirect questions are used to ask for information you do not know, while question tags  are generally used to clarify or confirm the information you think you know. Each of these three question types  can be used politely, but certain indirect forms are more formal and polite than other types of questions. One form to avoid when asking for things is the imperative form. Saying Give me that (imperative) instead of Could you give me that (indirect) puts you at risk of sounding rude. To learn more about how to ask polite questions, and use each form correctly, check out the overview below. Asking Direct Questions Direct questions are either yes/no questions such as Are you married?  or information questions such as Where do you live? Direct questions ask for information immediately without including  extra language such as I wonder or Can you tell me. Construction Direct questions place the helping verb before the subject of the question:   (Question word) Helping Verb Subject Verb Objects ? Where do you work?Are they coming to the party?How long has she worked for this company?What are you doing here? Making Direct Questions Polite Direct questions can seem abrupt or even impolite at times, especially when asked by a stranger. For example, if you come up to someone and ask: Does the tram stop here?What time is it?Can you move?Are you sad? There is nothing wrong with asking questions in this manner, but to sound more polite, its very common to add excuse me or pardon me at the beginning of a question. For example: Excuse me, when does the bus leave?Excuse me, what time is it?Pardon me, which form do I need?Pardon me, may I sit here? Key Words That Make Direct Questions More Polite In informal situations, one could use the word can in a direct sentence. In the United States, can is considered to be incorrect for written English in particular because, in the past, it was not a word used when asking for something. Saying May I have instead of Can I have is preferred in the U.S. In the United Kingdom, the word is not frowned upon. Cambridge University publishes English teaching materials with the phrase Can you lend me, Can I have, etc. In both countries, questions with can are made more polite by using could: Excuse me, could you help me pick this up?Pardon me, could you help me?Pardon me, could you give me a hand?Could you  explain this to me? Would can also be used to make questions more polite: Would you lend me a hand with the wash?Would you mind if I sat here?Would you let me borrow your pencil?Would you like something to eat? Another way of making direct questions more polite is to add please at the end of the question. Please should not appear at the beginning of the question: Could you fill in this form, please?Could you help me, please?Can I have more soup, please? May is used as a formal means to ask for permission and is very polite. It is usually used with I, and sometimes we. May I come in, please?May I use the telephone?May we help you this evening?May we make a suggestion? Asking Indirect Questions to Be Especially Polite Using indirect question forms is especially polite. Indirect questions request the same information as direct questions, but they are considered more formal. Notice that  indirect questions  begin with a phrase (I wonder, Do you think, Would you mind, etc.). Construction Indirect questions always begin with an introductory phrase and unlike direct questions, they do not invert the subject. To form an indirect question,  use an introductory phrase followed by question words for information questions, and if or whether for yes/no questions. Introductory Phrase Question Word/If/Whether Subject Helping Verb Main Verb? Can you tell me where he plays tennis?I wonder if you know what time it is.Do you think she will be able to come next week?Excuse me, do you know when the next bus leaves? Introductory phrase question word (or if) positive sentence I wonder if you could help me with this problem.Do you know when the next train leaves?Would you mind if I opened the window? NOTE: If you are asking a yes-no question, use if to connect the introductory phrase with the actual question statement. Do you know if she will come to the party?I wonder if you can answer a few questions.Can you tell me if he is married? Otherwise, use a question word where, when, why, or how to connect the two phrases. Using Question Tags for Clarification Question tags turn statements into questions. Depending on the intonation of the voice, they are used to verify information that we think is correct or to ask for more information. If the voice goes up at the end of the sentence, the person is asking for more information. If the voice drops, someone is confirming information that is known. Construction We can understand question tags as having two parts separated by a comma. The first part uses the subject followed by a helping verb as used in direct questions (Has she). The second part uses the opposite form of the helping verb followed by the same subject (Hasnt she). Subject Helping verb Objects ,   Opposite Helping Verb Subject? You live in New York, dont you?She hasnt studied French, has she?Were good friends, arent we?Ive met you before, havent I? Polite Questions Quiz First, identify which type of question is asked (i.e. direct, indirect, or question tag). Next, provide a missing word to fill in the gap to complete the question. Can you tell me ______ you live?They wont attend this class, _____ they?I wonder ______ you like chocolate or not.______ me, what time does the train leave?Excuse me, _____ you help me with my homework?Do you know how long Mark _____ been working for that company?_____ I make a suggestion?Excuse me, do you know _____ the next show begins? Answers wherewillif/whetherExcuse/Pardoncould/wouldhasMaywhen / what time

Human Recourse Management Essay Example | Topics and Well Written Essays - 2250 words

Human Recourse Management - Essay Example The external environment of the company, the organisation’s monitoring system of the external environment and how these contribute to its success and occasional hiccups have also been looked into in this paper. To do this, this paper has used several analytical models. Particularly, this paper has used SWOT, PESTEL and the Porter Five forces model as analytical models to look into British Airways adjustment to the external environment. Finally, this paper has made several recommendations regarding how the chosen organisation can respond better to environmental forces. Analysing the External Environment of British Airways Introduction and Background British Airways is among the leading airlines in the global scene and the principle carrier in the United Kingdom. Statistics reveal that the company plays a key role in the worldwide economic landscape. In the financial year 2009/ 2010 it served approximately thirty two million customers and links over three hundred destinations (B ritish Airways Plc., 2010). Their financial statements are impressive since their revenue in the same financial year amounted to 8 billion dollars as stated by British Airways Plc. (2010). ... The present situation in the company is an interesting area of study since an analysis of how it deals with variations in the external environment affect business operations conclusions can be drawn and recommendations can be made. Company’s Profile British Airways has been proficient player in the airline industry since its incorporation in 1924 according to British Airways Plc. (2010). The company engages its activities both at the local and global level. It provides several services including cargo freight, passenger flight services, and mail services among other auxiliary services. Its business is mainly spread across the United States and Europe and serves over five hundred destinations worldwide (British Airways Plc. 2010). The company’s works towards expanding its customer base by offering world class services. There has been increasing competition in the airline business caused by the introduction of modern technology. British Airways has continuously updated it s policies to keep up with changes in the external environment and this is why the company has maintained leadership in business over the years. This business report involves a detailed analysis of the environment of British Airways by focusing on various issues. It will start by analysing the organisation’s external environment, by applying analytical models and ensuring an international focus. Secondly, it will give a critical review organisation’s monitoring system of the external environment. Finally, it will make recommendations detailing how the chosen organisation can respond better to environmental forces. The analytical models used in the report to evaluate the external

Examination of the presidential candidate's position Essay

Examination of the presidential candidate's position - Essay Example While McCain favors tax breaks for the rich, Obama has famously gone of record that one can show one’s patriotism by accepting higher taxes. On the issue of free trade agreements, both of them have positions that are equivalent with some deviation as far as NAFTA and CAFTA are concerned. However, on the issue of immigration both of them are at widely divergent positions. While McCain favors stricter border patrols, he is nonetheless comfortable with the position of illegal aliens and their rights. Obama on the other hand has been a consistent opponent as far as the ease of finding jobs for the illegal aliens goes. McCain has changed his stance on some issues related to immigration particularly when it comes to the guest worker program. However, it remains to be seen how this would go hand in hand with his position on Offshoring and outsourcing. Obama has taken a more strident approach towards outsourcing. McCain has called himself an â€Å"unabashed admirer of free trade† and is all for the NAFTA and the CAFTA free trade agreements. He voted for the bills on the immigration reform though Congress twice failed to clear them through. He has gone as far as to go for a â€Å"full throated† defense of the immigration reform that nearly cost him his presidential bid. He has vowed that if elected, he would not try a â€Å"third time†. This has come in for considerable criticism from Obama who says that McCain has been flip-flopping. Obama has not been too forthcoming on the issue of immigration overhaul and has been relatively cool towards the issue of immigration legislation overhaul. In the recent past, both candidates have tried to shift the blame on each other as far as their positions go and this has led to much sparring between the two camps. At stake is the Hispanic vote and both sides do not want to be seen antagonistic towards the cause of the Hispanics and they would rather be

Instructional strategies and approaches Essay Example for Free

Instructional strategies and approaches Essay Introduction Careful monitoring of student learning is an essential component of quality education . It is a strong predictor of student achievement as well as a major differentiating factor between effective schools and teachers from the ineffective ones. Monitoring of student learning refers to the various activities pursued by responsible and competent teachers to keep track of student learning for purposes of making instructional decisions and providing feedback to students on their performance and progress in school. Strategies for Monitoring Students. Students have different learning styles which is why teachers should strive hard to find activities that will suit the needs of their students. One way of monitoring students to ensure learning is by asking them questions about the lesson presented to check if they understand it or not. Questioning is a highly effective strategy to draw students into the learning process from the very beginning of a class session until the end. It stimulates their interest in new subjects, ideas and challenges; and it encourages students to be reflective about their own beliefs, assumptions and comprehension of new topics. Questioning conveys to students what they are to learn, what they are to do, and how they are going to do it. Effective questioning involves planning and practice prior to conducting lessons. Questions, oral recitations and other means of calling upon students to demonstrate their understanding of lessons presented are some of the methods teachers used to find out if their instruction is working and effective or if it needs to be explained further or adjusted in some way to ensure learning of students. Another method of monitoring student learning and progress is by supervising their seat works. This activity involves the teacher to circulate or move around the classroom to check how well or how poorly the students are progressing in the task. This is also an opportunity for her to provide a one-to-one instruction to those who need it. Homework on the other hand can be beneficial, neutral, or detrimental depending upon the nature and the context of the homework tasks. When carefully monitored by the teacher, this activity can increase the student’s learning time, thus, may contribute to an increase in the student’s achievement. Homework also helps students gain a positive attitude towards school, toward the particular subject areas in which homework is assigned and toward the homework itself. Daily, weekly and monthly reviews can at the same time enhance the learning of new material if incorporated with questioning and other learning probes. In this manner, the teacher can identify those areas which needs re-teaching. Classroom testing also bear a positive relationship to later student achievement when administered regularly and frequently. Studies revealed that students who are tested frequently and given feedback immediately are found to have positive attitudes toward tests. They regard tests as a facilitating factor to the learning and studying process. Finally, teachers should frequently review student’s performance data to check on their performance and progress. This is conducted for the purpose of identifying who among the students are at risks, needs remediation or a one-on-one teaching. Effective Monitoring Systems Teachers should, before proceeding to the next lesson, determine first whether the students understood her lessons or not. It is very important that students should practice or perform skills in the right way first before introducing them to another lesson or sub-skill. One of the best and most effective ways of monitoring my students is by asking them questions during class discussions. This is not only to draw their attention towards the lesson presented to them, but to also to stimulate their interest to the next topic that I am about to introduce to them. Questioning accomplishes so many things in my students. First, it reinforces or corrects their understanding towards the subject being discussed to them. It also encourages them to engage in active learning. It provides them new information gained from the questions raised and it gives them an opportunity to clarify some points in the subject being discussed. Foremost, it prepares them to learn and apply new skill to new challenges, and thus, extends their way of thinking about life. Questioning does not only broaden my students’ focus on the topic presented to them but it enables me to identify their preparedness to accept new information. This learned information helps me to modify, restructure or change the lessons that I am about to introduce to them afterwards. I also believe in the importance of supervising my student’s seatwork. I see that this strategy initiates more interaction with my students than just wait for them to call me and ask for help. When necessary, I also give extension for those who need extra time to finish their tasks. This is to allow slow learners to cope with the rest of their classmates. Other than providing personalized or one-on-one instruction, time extensions is also helpful and effective as a means to ensure learning in students. When my students are through with their tasks, I always make sure to have them turned in for checking and grading purposes. Monitoring student’s homework is also a great help to ensure learning in students. To be able to reap its benefits, I always make sure that the homework I gave to them are those that are tied to the subject matter we currently studied in the classroom and are appropriate to their maturity level. I use this type of monitoring system as a means of extending student practice time with the new material presented to them. I also make sure that parents get involve in the process, and that they are aware of what needs to be done so that they themselves encourage their child to do the homework. Turned in homework are always graded, commented on and checked before being handed back to students as this would allow my students to review and correct their mistakes. Finally, to check whether my instructions were fully understood or not, I give my students a test or a short quiz to confirm their grasp of the lesson presented to them and to identify as well possible gaps in their knowledge and understanding of the subject area. This also helps me keep track of my student’s learning for the purposes of making instructional decisions and providing feedback on their performance and progress in school. All these strategies are used to be able to make adjustments in my instructions to ensure learning in my students; to determine if the methods I used in teaching them are effective or not and; to identify as well who among my students are at risks, needs remediation or a one-on-one teaching.

Essays --

Economics is an integral part of society whether this involves governments allocating scarce resources or individuals deciding on how to spend their limited income; utilizing limited resources is such a pervasive part of everyday life. Pondering upon this it is easy to sort out how everything is related to economics. Every shop we pass by, every argument we hear, our precedence; everything is linked with economics. It is this omnipresent nature of economics that captured my interest. My interest in economics came forth when I first studied it at my GCE O Levels. I was astounded by how accurately economic theories describe what happens around us in our everyday lives and how even the most minor decisions that we make are governed by economics. Every time I pick up a newspaper or watch the news, economics is there. The opportunity to study this diverse and dynamic subject is a huge desire and ambition of mine, as it plays such a big role in the world we live in and impacts upon everyon e and everything. My passion for Economics was dampened when I discovered that Mathematics, my least favorite subject, was going to be an essential part of further studies in economics. I used to detest Mathematics and never practiced it, but a few months before my GCE O level exam I realized that I had to do achieve a good grade in Mathematics to realize my dream of a degree in economics. My passion for economics compelled me to focus on Mathematics and my efforts were rewarded with an A star in my GCE O Level result. I, grudgingly, took Mathematics as an A level subject, but my new teacher encouraged me and coaxed out my innate potential, I discovered that I had a flare for Pure Mathematics and since then i have not achieved a grade lower than an A... ...lization at work. This experience also enhanced my management and communication skills. I spend my leisure time in playing football, reading books, swimming, watching movies and playing games. I have a secret passion for acting and am very impressed by Hollywood. I once participated in a play and earned an honorable mention. I have never before considered acting seriously but now I feel that if I focus on honing my acting ability I can become a good actor. Today I stand as a vigilant student looking forward to a deserved, a chance to contribute to Economic progress and to deliver my knowledge to others to the fullest extent possible. I really look forward to exploring Economics at university level and using my talent talents in Economics to flourish my career. It would be highly inspirational to get recruited as a student of Economics in your prestigious institute.

Comparison of two car advertisements

In this essay I plan to compare two car advertisements. One of which is about a large car, the other, a small car. In a year millions of pounds are spent on advertising so from that it is easy to accept that a car advertisement will cost a lot of money. Advertisement 1 has a frame of a Volkswagen Boulevard, facing towards the reader with three stereotypical cleaning ladies draped over the car in a humours fashion. The copy is presented below the frame with a slogan that uses both humour and rhyme. The frame does not let you see the back of the car, and the copy uses a range of print sizes. The print contains twelve short paragraphs. The advert is from the Sunday Times, which is a respectable broadsheet newspaper; the advert takes up a whole page, which is an A3 sized piece of paper. Advertisement 2 shows a large blue Volvo Estast in the countryside, surrounded by rocks grass and trees. A woman and a man are standing behind the car unpacking or packing a hiking kit. The car is shown from the back with the boot open. The rocks and the scenery are presented like this to show that the car can be used on other landscapes; the colour of the car also blends in with the scenery, as it is a natural blue. The rocks suggest that the car is rugged, strong, and long lasting, which gives a positive view towards the Volvo. The alloy wheels give it a sporty viewpoint, which is backed up with the copy â€Å"performance cars†. Volvo's are well known for their safety and this is also subconsciously shown by the red lights on the back of the car, the helmet and all the other hiking equipment that is used for safety, like the ropes. The man acts as if he owns the car, he stands at the back dominantly as he stands he seems to be taking charge, he is closer to the car from this point you can see that the advert is obviously aimed towards the male audience. The boot of the car is open to show that there is lots of space, the amount of space is also shown by the angle the frame is shown at this can make the car look bigger than it actually is. Advertisement 1 obviously has women as its target audience as they have not used glamorous women over the cars and have not gone into great detail in describing the more technical features of the car. The advertisement captures the consumers attention through the amount of space the advert takes up, only approximately one third of the page is actually taken up by the car. There is a lot of empty space around the car, and because the car is being sold as a small car the visuals represent it. Throughout the advert it stresses the point that the car is small and compact. An example of this is in the copy with â€Å"quite a little number† little being the buzzword. The advert shows individualism. â€Å"Draping models over our cars has never been our style. This advertisement is also targeted towards first time buyers as it repeats â€Å"special edition† twice and it has minor details on price in the fine print under the normal print. In conclusion both adverts are aimed towards a rather different audience but both seem affective in what they have set out to do. Advertisement 1 tells of the car being small and compact and shows it many ways, whilst advert 2 tells and shows of the car being large and sports like and shows it using more frames then print. I could see a lot of people reading these adverts and wanting to buy the cars. There fourth I think that both advertisement companies do well in what they have set out to do.

Case Study Importance of Accounting Standards Essay

The importance of accounting standards A PricewaterhouseCoopers Case Study Introduction PricewaterhouseCoopers was created in July 1998 by the merger of two firms – Price Waterhouse and Coopers & Lybrand – each with historical roots going back some 150 years and originating in London. PricewaterhouseCoopers, the world’s largest professional services organization, helps its clients build value, manage risk and improve their performance. Drawing on the talents of more than 140,000 people in 152 countries, it provides a full range of business advisory services to leading global, national and local companies and to public institutions. These services include audit, accounting and tax advice; management, information technology and human resource consulting; financial advisory services including mergers & acquisitions, business recovery, project finance and litigation support; business process outsourcing services; and legal services through a global network of affiliated law firms. Five things you didn’t know about PricewaterhouseCoopers 1. To meet their growth targets they need to hire 1,000 people a week across the world. 2. They will be the largest professional services firm in critically important emerging markets: Russia and the Former Soviet Union, India, China, Singapore, Malaysia and Latin America. 3. The high technology practice will yield revenues in excess of $1 billion with over 2,500 technology clients. 4. Work with Financial Services clients will represent more than 20% of PricewaterhouseCoopers’ international revenues. 5. They are already investing $200 million a year in new technology. A global enterprise The new, combined organization is the result of the continuing growth in the international economy. Companies are seeking to re-define themselves to thrive in the market-place where mergers and acquisitions are increasingly important and many companies now operate without geographical boundaries. A large-scale global enterprise such as PricewaterhouseCoopers needs a solid infrastructure to meet its clients’ expectations. One element is a powerful  database developed by PricewaterhouseCoopers that shares ‘best practice’ information with all its offices around the world. PricewaterhouseCoopers is also harnessing all available technology to ensure any of their advisers can work with their clients anywhere in the world, allowing them to be fully effective in serving the clients’ needs immediately. They offer businesses around the world both a wider range of services and a more integrated service than has ever been possible. This service also provides a soluti on to business problems of a scale and complexity that are greater than ever before. An integrated team approach They provide a fully integrated team to tackle a company’s diverse problems. At PricewaterhouseCoopers, there are six service lines or departments which cover different areas of specialization. They are: Assurance & Business Advisory Services Management Consulting Services Tax & Legal Services Financial Advisory Services Global Human Resource Solutions Business Process Outsourcing. PricewaterhouseCoopers may work on one of these areas and find that the client requires help and solutions to issues in other areas. They are able to provide an integrated team of experts to give advice and offer a range of possible solutions. The first and largest of these service lines, the Assurance & Business Advisory Service is now considered in more depth. ABAS – Assurance & Business Advisory Services At PricewaterhouseCoopers the global practice they call ‘ABAS’ provides a broad range of services which fulfill three core business needs: 1. Assurance – They conduct audits and provide assurance to clients on the financial performance and operations of their businesses. 2. Global Risk Management Solutions – They help clients to manage their business risks and thereby improve financial performance. 3. Transaction Services – They offer advice to clients about their significant transactions such as mergers & acquisitions activity. Some of the most exciting organizations from the  world of banking, commerce and government come to them for advice. The client list is dominated by household names, with particular strengths in communications, financial services, retail, energy and manufacturing sectors. Assurance Assurance is the largest part of the UK practice for PricewaterhouseCoopers and generates income from a combination of audit and business advisory assignments. In addition to an audit, many clients require business advisory services. For example, they may provide advice on joint ventures or mergers, helping companies to ‘float’ their company on the Stock Exchange or assess whether the technology or systems in place provide an accurate means of reporting the financial data. Auditing In order that shareholders and other interested parties can make informed judgments as to the financial health of a company, it is a legal requirement that all companies have their financial facts and figures checked. This is known as an audit and must be performed by an independent registered firm of auditors. The auditors use guidance from the Accounting Standards Board to state whether in their opinion the financial information presented by the company is a ‘true and fair’ representation of that company’s financial health. The primary reporting responsibility of the auditors is, however, to the shareholders, not to the company’s directors. It is interesting to note the difference between ‘true and fair’ and 100% accurate. It is not the role of the auditors to check every individual transaction performed by a company and therefore the auditors cannot state that the figures are 100% correct, merely that, in their opinion, they are ‘true and fair’. Legislation and regulation of companies The accounts of a company are designed to show both the performance and its current financial position. All company accounts in this country need to be produced in accordance with: 1. The Companies Act, 1985 for UK, for Pakistan Companies ordinance 1984 and 2. Accounting Standards: Statement of Standard Accounting Practice (SSAPs) Financial Reporting Standards (FRSs). In essence these standards set out: What information should be included in a company’s accounts How this information should be presented. The Companies Act / Ordinance, decrees that companies must produce accounts for publication. The Accounting Standards Committee devised SSAPs. In 1991 the Committee was replaced by the Accounting Standards Board, which develops FRSs. The Board is gradually replacing SSAPs with FRSs, which are issued when the Board identifies a need. These two sets of standards encourage greater clarity so that the reader can fully understand the information represented. Accounting standards FRSs are expected as business becomes more complex. How these different standards are applied varies with the type of business conducted by a company. As for any company the shareholders’ interests must be protected. The following examples of SSAPs and FRSs demonstrate the consideration that must be given in drawing up financial accounts in order that interested individuals, such as financial analysts, can clearly judge a company’s performance and position. Key standards will be considered in this and the following section. SSAP 12 Accounting for depreciation Companies invest in assets (such as machinery) in order to produce goods or services to sell. These are known as fixed assets. In the case of the gas or oil industry, an oil rig is a fixed asset – the company must own an oil rig to supply oil or gas. All companies have some form of fixed assets although the dependence on these assets varies with the type of business. Another example could be machinery for manufacturing a car, or a building in which employees work. In this example, Global Oil has built an oil rig for  £50m. In its balance sheet, cash will be reduced by  £50m and fixed assets will increase by  £50m. In 20 years time (the ‘economic life’), the company knows that the oil rig will need to be replaced. By the 20th year, the value of the oil rig in the company’s balance sheet will be zero. Thus, the value of the oil rig will reduce each year by a set amount ( £2.5m in this example). This is known as depreciation and the annual depreciation figure is shown in the profit and loss account. SSAP 12 states that the economic life of a  fixed asset should be reviewed regularly and should be stated in the notes to the accounts, together with how the rate of depreciation was determined. FRS 11 Impairment of fixed assets and goodwill FRS 11 is a new standard and deals with any loss in value to a fixed asset, for example through damage or downturn in the economy. This is known as impairment. For example, if a pipeline from Global Oil’s oil rig is damaged, the supply of oil or gas is reduced or stopped until repairs are made. Thus the ability of the oil rig to produce oil or gas is less than expected and the fixed asset’s value is reduced. Global Oil must therefore make a general reduction in the value of the asset and charge the loss to the profit and loss account. FRS 11 states that all companies must reassess the value of their fixed assets on a regular basis to establish whether the figure in the balance sheet is a ‘fair value’. FRS 1 Cash flow statements There are three main statements in a company’s annual report and accounts – the profit and loss account, the balance sheet and the cash flow statement. For example, while Global Oil may be highly profitable, without any cash it will be unable to pay its employees or suppliers. Clearly, when Global Oil sells oil to its customers, it needs to ensure it receives prompt payment. Cash is the lifeblood of a business and it is therefore important for a company to issue a cash flow statement. FRS 1 sets out the format and contents of a company’s cash flow statement. Accounting standards continued†¦ FRS 3 Reporting financial performance This is a highly complicated standard. Essentially FRS 3 serves to make sure the information presented in a set of accounts is clear. Companies must issue a report stating the financial performance for review by its shareholders. Consistency and ease of understanding these reports allows the reader to compare the data for similar companies. This would allow a potential investor to compare competing oil or gas companies before deciding which company’s shares to buy. In this example of Global Oil, there are three subsidiaries: International Gas, International Oil and International Petrochemicals. Each of these different companies or subsidiaries must also produce their own set of accounts as should the parent company, Global Oil. FRS 3 states how a company must set out the financial reports and accounts, the type of information that should be provided and where it should be categorized in the company statement of accounts. FRS 3 Exceptional items FRS 3 consists of several other sections including a note on ‘exceptional items’. These are one-off situations and may result in either a profit or loss to the company. These are included in a separate section in the profit and loss account. The reasons for incurring an exceptional item are various. Examples include the general costs involved in splitting up or de-merging a utility company, such as telecommunications or gas, into their separate components. In this case study, Global Oil decided to move its head office to Edinburgh. As this move is not expected to happen regularly in the normal course of business, the cost is regarded as an exceptional cost. Although this cost is included in the profit and loss account, it is clearly marked as exceptional so that shareholders realize that a marginal reduction in profit is not a result of a reduction in revenues. FRS 3 also states that exceptional charges must be shown separately in the profit and loss account and detailed in the notes to financial statements. SSAP 25 Segmental reporting Segmental information gives a breakdown of the different industrial sectors in which a company is involved and allows the reader of the accounts a much better understanding of where the money is made within the different parts of the company. This information may also be provided on a geographical basis if this is relevant. This standard is mostly applicable to the biggest public limited companies or if the company has a banking or insurance division. So for Global Oil, the financial information should detail the amount of business generated in oil refining, gas and petrochemicals. It should also provide information on the different geographic areas in which it operates. SSAP 25 states that the annual report and accounts for a company needs to provide a geographical and industrial breakdown of the following information: Turnover Operating profit and loss Net assets. SSAP 9 Stocks and long-term contracts Stock is an asset on the balance sheet and is essentially the product that a company will sell. In the case of Global Oil, its stock is oil and gas. SSAP 9 deals with how to value this stock on the balance sheet. Typically the value on the balance sheet would be the cost to produce and refine the oil into a marketable state. However, if the price of oil drops to a value below these production costs, then Global Oil cannot sell the oil at a profit. In these circumstances, the value of the oil stocks on the balance sheet must be reduced to the sale price minus all transaction costs. This is known as the net realizable value. SSAP 9 states that a company must value its stock at whichever is the lower value – the cost to produce versus the net realizable value. Conclusion The example of Global Oil demonstrates the financial reporting standards that must be considered when preparing a company’s accounts. More standards are expected as the complexities of business transactions grow and accounting practice adapts to keep up with these changes. Such changes already observed in business are the use of derivatives and financial ‘instruments’. At PricewaterhouseCoopers, the ABAS teams are experts in their field of knowledge and exercise their judgment in interpreting how these standards apply to different companies. The implementation of the standards can vary according to the type of industry and even between companies in the same industrial sector. In order to ensure the best possible interpretation, the ABAS teams need to have a good understanding of the client’s business and industry sector.

Free Essays on Abrnormal

The phenomenon of bipolar affective disorder has been a mystery since the 16th century. History has shown that this affliction can appear in almost anyone. Even the great painter Vincent Van Gogh is believed to have had bipolar disorder. It is clear that in our society many people live with bipolar disorder; however, despite the abundance of people suffering from the it, we are still waiting for definite explanations for the causes and cure. The one fact of which we are painfully aware is that bipolar disorder severely undermines its’ victims ability to obtain and maintain social and occupational success. Because bipolar disorder has such debilitating symptoms, it is imperative that we remain vigilant in the quest for explanations of its causes and treatment. Affective disorders are characterized by a smorgasbord of symptoms that can be broken into manic and depressive episodes. The depressive episodes are characterized by intense feelings of sadness and despair that can become feelings of hopelessness and helplessness. Some of the symptoms of a depressive episode include anhedonia, disturbances in sleep and appetite, psycomoter retardation, loss of energy, feelings of worthlessness, guilt, difficulty thinking, indecision, and recurrent thoughts of death and suicide (Hollandsworth, Jr. 1990 ). The manic episodes are characterized by elevated or irritable mood, increased energy, decreased need for sleep, poor judgment and insight, and often reckless or irresponsible behavior (Hollandsworth, Jr. 1990 ). Bipolar affective disorder affects approximately one percent of the population (approximately three million people) in the United States. It is presented by both males and females. Bipolar disorder involves episodes of mania and depress ion. These episodes may alternate with profound depressions characterized by a pervasive sadness, almost inability to move, hopelessness, and disturbances in appetite, sleep, in concentratio... Free Essays on Abrnormal Free Essays on Abrnormal The phenomenon of bipolar affective disorder has been a mystery since the 16th century. History has shown that this affliction can appear in almost anyone. Even the great painter Vincent Van Gogh is believed to have had bipolar disorder. It is clear that in our society many people live with bipolar disorder; however, despite the abundance of people suffering from the it, we are still waiting for definite explanations for the causes and cure. The one fact of which we are painfully aware is that bipolar disorder severely undermines its’ victims ability to obtain and maintain social and occupational success. Because bipolar disorder has such debilitating symptoms, it is imperative that we remain vigilant in the quest for explanations of its causes and treatment. Affective disorders are characterized by a smorgasbord of symptoms that can be broken into manic and depressive episodes. The depressive episodes are characterized by intense feelings of sadness and despair that can become feelings of hopelessness and helplessness. Some of the symptoms of a depressive episode include anhedonia, disturbances in sleep and appetite, psycomoter retardation, loss of energy, feelings of worthlessness, guilt, difficulty thinking, indecision, and recurrent thoughts of death and suicide (Hollandsworth, Jr. 1990 ). The manic episodes are characterized by elevated or irritable mood, increased energy, decreased need for sleep, poor judgment and insight, and often reckless or irresponsible behavior (Hollandsworth, Jr. 1990 ). Bipolar affective disorder affects approximately one percent of the population (approximately three million people) in the United States. It is presented by both males and females. Bipolar disorder involves episodes of mania and depres sion. These episodes may alternate with profound depressions characterized by a pervasive sadness, almost inability to move, hopelessness, and disturbances in appetite, sleep, in concentratio...

How to Obtain a Copy of a Social Security Application Form SS-5

How to Obtain a Copy of a Social Security Application Form SS-5 Once youve found your ancestor in the Social Security Death Index, you may want to request a copy of your ancestors original Social Security Application. An excellent record for genealogical information, the SS-5 is the application form used by an individual to enroll in the U.S. Social Security program. What Can I Learn From a Social Security Application (SS-5)? The SS-5, or Application for Social Security Number is a great resource for learning more about individuals who died after about 1960, and generally includes the following: Full nameFull name at birth, including maiden namePresent mailing addressAge at last birthdayDate of birthPlace of birth (city, county, state)Fathers full nameMothers full name, including maiden nameSexRace as indicated by the applicantWhether the applicant ever applied for Social Security or Railroad Retirement beforeCurrent employers name and addressDate signedApplicants signature Who is Eligible to Request a Copy of the SS-5? As long as a person is deceased, the Social Security Administration will provide a copy of this Form SS-5, Application for Social Security Number to anyone who makes a request under the Freedom of Information Act. They will also release this form to the registrant (the person who belongs to the Social Security Number) and to anyone who has a release-of-information statement signed by the person about whom the information is sought. To protect the privacy of living individuals, there are specific requirements for SS-5 requests involving extreme age. The SSA will not provide a copy of the SS-5 or otherwise release information about any person  who is under 120 years old unless you can provide  acceptable proof of death (e.g.,  death certificate, obituary, newspaper article, or police report).The SSA will also redact (black out) parents’ names on an SS-5 application unless you provide proof that the  parents are deceased or  both have a birth date more than 120 years ago. They will also release parents names  in cases where the number holder on the SS-5 is at least 100 years of age. This restriction is, unfortunately, a bit tricky when your purpose of requesting the SS-5 is to learn the names of the parents. How to Request a Copy of the SS-5 The easiest way to request a copy of the SS-5 form for your ancestor is to apply online through the Social Security Administration. A printable version of this SS-5 Application Form is also available for mail-in requests. Alternatively, you can send (1) the persons name, (2) the persons Social Security Number (if known), and (3) either evidence of death or a release-of-information statement signed by the person about whom the information is sought, to: Social Security AdministrationOEO FOIA Workgroup300 N. Greene StreetP.O. Box 33022Baltimore, Maryland 21290-3022 Mark both the envelope and its contents: FREEDOM OF INFORMATION REQUEST or INFORMATION REQUEST.   There is a fee of  $27.00 regardless of if the  Social Security Number is known, and you must provide the persons full name, date and place of birth, and names of parents. If you have a Social Security Number from family records or a death certificate but are unable to locate the individual in the SSDI, then it is strongly suggested that you include proof of death with your application, as it will likely be returned to you otherwise with that request. If the individual was born less than 120 years ago, you also need to include proof of death with your request.   The usual wait time for receiving a copy of a Social Security Application Form is 6-8 weeks, so be prepared to be patient. Online applications are generally a bit quicker - often with a turnaround time of 3-4 weeks, although this may vary based on demand. Also, it is important to note that the online application system doesnt work if you need to provide proof of death.

Explore the different types of media domestication using Roger Essay

Explore the different types of media domestication using Roger Silverstone's media domestication theory - Essay Example It allows for analysis in its economic, social, and sociological concerns. The approach to media domestication is a consideration of the practical as well as the symbolic dimensions for the adoption while using the necessary technologies. It shows how the elements of meanings of different things coupled with their respective materiality, have equal importance in the understanding of how technologies form part of daily life. It remains a consideration of the social theory through highlighting the various negotiations, control and power challenges, rule breaking, and making accompanying any introduction for technologies for different social settings (Silverstone, 2005). Such a domestication approach endures roots within the social studies of media use even though this is well informed through gender studies of household technology, everyday life sociology, innovation and consumption studies, which are widely considered the study components of the mass adoption in mobile phones, internet, and computers. As part of the technological approach towards an understanding of how media technologies come to be, domestication theory highlights the importance of innovation users with the works done through individuals and communities through making technology do practical work outside the standard intentions within the community. This work strand links to the responsibility end and lead users (Bilandzic, Patriarche & Traudt, 2012). In innovation processes, the domestication studies create a general institution through the use qualitative methods while the ethnography and long interviews explore the importance emerging technologies meanings and changing routine s that are usually not accessible to quantitative techniques. The domestication approach applies different concepts in distinguishing different prospects for the process. For instance, the appropriations process includes bringing technologies into households and local social contexts. However, the lead domestication

Critically analyse the case of WPBSA v Hendry Essay

Critically analyse the case of WPBSA v Hendry - Essay Example ording to the UK Sport Equality Statement (2008), â€Å"equality is about recognising and removing the barriers faced by people involved or wanting to be involved in any sport.† This legal position would help promote competition within the sporting sector. Basically, there should be freedom of entry or exit within a sporting sector where there would be no barriers. In the above case study, competition is virtually restricted under the agreement between WPBSA and players such that any unsanctioned tournament would amount to infringement of the law which creates monopoly. It is worth noting that the value of sport can greatly help improve the delivery of a wide rage of benefits socially and even economically. Thus, according to the EU Commission, which passed a white paper in July 2007 on sport, there is need to raise awareness on the positive impacts such as the social function of unifying different people, the positive economic impact as well as the need to promote good governance through the provision of a culture that gives freedom to everyone to be involved in sport. In view of the above case, there is need for other regulatory bodies to design regulations that promote a competitive environment in a particular sporting field such as snooker in this particular case. Competition is always healthy in any commercial market where many actors would help improve the overall performance of the whole sector. Monopolizing of a particular sector of the market often give an undesirable element where other competitors are sidelined on the basis of particular regulations that govern sporting activities in any given country. In my own opinion, I think the statutory legal framework should also cater for other competitors such that they would not be restricted to participate in any particular sector of the market. The sport governing bodies should not be vested with ultimate, absolute powers to oversee and control all sectors of a sporting market which would promote monopoly