The Color Purple by Alice Walker Essay Example | Topics and Well Written Essays - 3000 words

The Color Purple by Alice Walker - Essay Example Anecdotal data Alice Walker’s origination was in Eatonton, a little city in Georgia. Her dad (Willie Lee Walker) was fundamentally a rancher, and her mom (Minnie Lou Walker), a house cleaner. Not at all like other African American guardians during 1940s in America, Walker’s mother was keen on her daughter’s instruction. She didn't permit her girl to be a specialist in the ranch or to fill in as a house keeper. Rather, she attempted her level best to give legitimate instruction to her girl. One can see that Walker’s future life was profoundly affected by her mother’s choice to lead her towards instruction. Stephanie Fitzgerald expresses that, â€Å"From the time she was youthful, Alice realized that the world was a better place for a dark kid in the South than it was for a white youngster anywhere† (22). In this way, Walker finished her school instruction. Afterward, she chose to proceed with her instruction and went to Spelman College and ano ther school named as Sarah Lawrence College. At the point when she was an understudy, she got pulled in towards social activism and this transformed her. For example, Walker’s activism identified with the Civil Rights Movement in America is vital. Moreover, Walker thought about that enemy of war fight/activism was critical to stretch out her support of the poor. Walker’s individual life demonstrates that she was prepared to acknowledge assorted variety. For example, she wedded Leventhal in the year 1967. One can see that this marriage was progressive since Walker is an African American and Leventhal, a Jew. On the opposite side, Walker gave sufficient significance to her profession as an author since she realized that managing consuming issues in the general public isn't not quite the same as social activism. Plot: The Color Purple The novel’s plot is interconnected with the tragic situation of an African American young lady in the American culture. The storytel ler of the novel, named as Celie, faces various issues in her family. Celie was defenseless in light of the fact that her folks didn't attempt to give legitimate instruction to her. Furthermore, she had to experience sexual misuse from her progression father. Katharina Eder clarifies that, â€Å"At the start of the story the peruser realizes, how Celie, at that point a multi year old young lady is assaulted by her, at that point thought to be father†(5). In the long run, her mom passes on and her dad got wild. Her dad didn't permit Celie’s sister (Nettie) to wed Mr. Johnson. Rather, Celie’s father drives her to wed Mr. Johnson. Inside this specific situation, Celie’s individual life turned out to be progressively tricky on the grounds that Mr. Johnson regarded her as a slave, not as his significant other. At Mr. Johnson’s home, Sofia (Mr. Johnson’s son’s spouse) instructed Celie that ladies must not repress to men. Once, Mr. Johnsonâ €™s sweetheart (state, Shug Avery) happens to be sick and experiences bed rest at their home. Continuously, Celie gets pulled in towards Shug. On the opposite side, Sofia was not prepared to be heavily influenced by her better half and she abandons her significant other. What's more, Shug started to meddle into Celie’s individual issues and helped her to find out about her sister. Afterward, Celie happens to realize that her sister is alive and is working with an evangelist in Africa. In addition, Celie’

Health Facilities Purpose The Terminology

Question: You have to ponder your clinical experience to date and recognize an issue important to research, for example, wound consideration, nursing care methodology and so forth. You are then required to build up a quality improvement proposition on this subject of intrigue. The substance of the proposition will include: the foundation and criticalness of the task; proclamation of the issue; essentialness or significance of the issue; the reason of the venture/or clinical inquiry; suppositions and definitions; audit of related writing; framework of the undertaking strategy; utilization of fitting improvement approach and so on. Answer: Presentation Foundation Every day in wellbeing offices, the obligation of thinking about the patients is moved from one or a group of care suppliers to another. This activity emerges in an occupied and interruptive setting which commonly depicts an emergency clinic. This procedure is known as handover, handoff or end-of-move report. It is principally done through correspondence and along these lines, for this ventures reason, the wording handoff will be utilized. Data, obligation, and authority are the three central things that are moved for the continuation of care or the executives as arranged (Farhan, Brown, Vincent, Woloshynowych, 2011). Different clinic segments, for example, the crisis division have the issue of congestion and overburdening, and they generally handle basic cases that require most extreme consideration. It implies that the handoff procedure must be exhaustive to keep away from any impossible circumstances, for example, delays in treatment, inadequate intercessions, and patients leaving without being taken care of, and more terrible off, superfluous passings. As often as possible, handoffs have been directed in different ways, and they rely upon the jobs of the parental figure, customs, conditions and chains of command (Fernando, Adshead, Dev, Fernando, 2013). The use of a normalized handoff rule has been distinguished as the most proficient method of guaranteeing the patient is securely overseen. A data arrangement of overseeing clinical subtleties known as Electronic Medical Record (EMR) is committed to the control, assortment, profiting and capacity of patient data that can help in the conveyance of care (Han, 2014). A portion of these frameworks are programmed and handle data, for example, specialists remedies, nursing care notes, results from the research center and others. Since there comes up short on an appropriate procedure of normalizing handoffs, the capability of EMR isn't augmented. While handoffs happen at all medical clinic offices, this task centers around those that happen between the crisis division and the nursing staff of the inpatient unit. Criticalness The handoff procedure was set for certain modifications as an objective under the National Patient Safety program. The patients data move is a basic issue in that any interference of correspondence among social insurance suppliers has added to the occasions alluded to as Sentinel. The Joint Commission (TJC) characterizes a sentinel occasion as an unforeseen happening that may cause genuine mental or physical debilitations, and even passing to at least one patients, likewise, it isn't ascribed to the patients sickness as a characteristic course. For example, injury because of the consistent supplanting of a given prescription with another (The National Patient Safety Foundation and the AAPM, 2013). Identifying with sentinel occasions, it has been built up that between 64%-74% of the events are identified with a breakdown in correspondence (Weyand, Kang, Junck, Heiner, 2014). Inadequately imparted handoffs have been recognized as the reason for poor patient fulfillment, postponed solution and treatment, and expanded affirmation of patients with minor issues. The most announced issues incorporate forgetting about basic data and its error. Plans have been built up to boost the utilization of EMR for normalization of handoffs. It is impossible that the majority of the data is shared verbally than it is recorded in EMR. Likewise, a few factors, for example, work culture, convention, and setting convolute the use of EMR in medicinal services offices (The National Patient Safety Foundation and the AAPM, 2013). Nursing suggestions. As much as an organized procedure of correspondence has been set up to manage nursing practice, there is no proof recommending best practice in handoffs. Analysts have not completed a quality report about the theme. Examples of correspondence among specialists and medical caretakers had the most noteworthy interference rates at 30%. This finding on medical attendants and doctors correspondence likewise affirms that insights regarding the patients exchanging condition and needs are lacking and along these lines makes a progression of mistakes in reasonable cases. The expectation of handoffs is guaranteeing that there is progression of care, distinguish and convey a patient reaction to intercessions and address any adjustments in the state of the patient. Lingard (2014) accentuates that the focal point of value results in collaboration is correspondence (Goldszmidt, Dornan, Lingard, 2014). Care of patients is a mind boggling movement where diverse wellbeing laborers work together in an offer to reestablish full usefulness. A social insurance condition has a great deal of blended issues going from interferences, tumult, pity and others. It is basic to fathom the uniqueness of the setting of handoffs process during affirmation from the crisis division. It was built up that vulnerabilities in data innovation, correspondence, the earth, portion of obligations and stream of patients impact the crisis office handoffs. This task is intended to give a chance to medical attendants from all units to comprehend handoff as a nursing method and connect with them in planning the most ideal route feasible for quality improvement. A chance to improve care is basic to propelling the nursing calling (Duncan, Montalvo, Dunton, 2011). Issue Statement. The subtleties introduced by a medical caretaker working to another or other consideration suppliers during a difference in shifts is essential for the administration of the patient. A critical number of patients may pass on as a result of lacking arrangement of handoff data. Achievement in the general result of treatment and care in crisis office rotates on the idea of normalized handoffs. Valuable time might be squandered on the clueless specifics, for example, accessibility of research facility results. For example, passing up the principle issues like imparting the reason for the patients issue as unpolished injury may prompt a great deal of time wastage rather than a quick mediation through medical procedure and serious consideration treatment. An examination did on 264 doctors of the crisis division recognized that 31% of the respondents detailed at any rate one unfriendly occasion credited to handoffs. A comparative report noticed that 74% of the handoffs are led in a typical zone inside the office. 90% of them revealed that there is no approach with respect to the procedure. half demonstrated that the doctors get quiet data verbally from the medical attendants and their associates. They state it gets wild when they acclimate with one another (Flanigan, Heilman, Johnson, Yarris, 2015). A survey of the writing shows that there is a huge mortality and bleakness caused when wellbeing laborers postpone starting best practice mediations as a result of frail between move reports. Concerning this task, a decent lot of research has been embraced abroad. There is the restricted writing on explore about this subject especially in the field of nursing in Australia (Bish, Kenny, Nay, 2013). Essentialness Of The Problem The proposition is basic for attendants and other wellbeing laborers since it would give rules on a portion of the critical methods for improving handoffs and eventually the results of wellbeing intercessions. They would pick up information and ability in wellbeing advancement and brisk reaction in a crisis office as the cures address the crisis reaction which coordinates between move moves. Besides, patients and families would be illuminated on their privileges in a crisis division so quality is constantly anticipated. Proficient advancement would likewise be cultivated particularly the callings of nursing and medication as the undertaking fuses neighborhood and worldwide arrangements on human services. Reason Of The Project The conscious numbness of utilizing handoff rules by attendants and other medicinal services suppliers isn't right and must be correctional. Besides, the greater part of the medical clinics don't lay the best methodologies in helping patients and urging their staff to maintain best practice in all divisions, explicitly the crisis segment. Additionally, there are deficient nursing calling put together research concentrates with respect to the subject thus advancing the wild issues in the handoff procedure. The most ideal method of improving adherence to the rules is the utilization of EMR and activating awareness in each medicinal services proficient to streamline moral standards, for example, do no mischief and regard for mankind (Halstead, 2012). Presumptions And Definition Of Terms Presumptions. The presumptions recognized about the significance of this proposition incorporate; All the crisis divisions have a reasonable strategy on the handoff procedure. It is on the grounds that the task distinguishes holes in the strategies and proposes how quality can be improved. All medical clinics have a crisis office and in-quiet areas so that there is at any rate an underlying administration of cases before they are alluded; this is on the grounds that the venture centers around handoffs between a crisis division and the inpatient segment. The clinics have the capacity of introducing EMR frameworks. It is a suggestion in this undertaking to help improve handoff and advance great patient results. The nursing writing on the point is adequate to make solid proposals regarding the matter. All medical clinics have adequate staff who are associated with the handoff procedure. Culmination of the accessible r

How Lavender Is Used for Social Anxiety

How Lavender Is Used for Social Anxiety Social Anxiety Disorder Treatment and Therapy Print How Lavender Is Used for Social Anxiety By Arlin Cuncic Arlin Cuncic, MA, is the author of Therapy in Focus: What to Expect from CBT for Social Anxiety Disorder and 7 Weeks to Reduce Anxiety. Learn about our editorial policy Arlin Cuncic Medically reviewed by Medically reviewed by Steven Gans, MD on July 07, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on August 12, 2019 Social Anxiety Disorder Overview Symptoms & Diagnosis Causes Treatment Living With In Children SVGiles / Getty Images In This Article Table of Contents Expand Research on the Benefits Usage Interactions Side Effects Risks View All You may have wondered how lavender is used for social anxiety. But first, just what is lavender?  Lavender (Lavandula angustifolia), also known as English or garden lavender, is an herb native to the Mediterranean region. Historically, lavender was used to mummify bodies in Egypt, in baths in Greece and Rome, and for antiseptic and mental health purposes. Today, lavender is used as a traditional or complementary remedy for relaxation, to alleviate insomnia, anxiety, and depression, as well as for physical ailments such as stomach upset and headaches. Research on the Benefits of Lavender No scientific studies have specifically examined the benefits lavender use for social anxiety disorder (SAD). In a 2000 systematic review of aromatherapy studies, Cook and Ernst reported that in general, aromatherapy is helpful in reducing anxiety and stress in the short-term. A 2012 review study also showed some evidence of the usefulness of lavender taken orally for anxiety. More research is needed to support the used of lavender for the treatment of SAD. Usage Lavender is usually used in the form of an essential oil as part of aromatherapy. The scent is inhaled, or the oil is applied to the skin. Dried lavender can also be used to make a tea or liquid extract. Lavender may also be taken in pill form. Lavender tea can be made by steeping 1 to 2 teaspoons of dried leaves for 15 minutes in a cup of boiling water. In liquid extract form, no more than 60 drops of lavender should be taken in a day. Before ingesting lavender in liquid form, you should read the product label and discuss the dose with a qualified health care provider. Who Shouldn’t Use It There is not enough scientific evidence to safely recommend lavender for children younger than 18 years. Lavender taken by mouth has the potential to increase the risk of bleeding. If you suffer from a bleeding disorder or are taking medication that may increase bleeding, use caution when taking lavender. Medication Interactions Lavender has the potential to increase the drowsiness caused by other treatments for SAD, such as Xanax (and other benzodiazepines) and St. Johns Wort (and other herbal supplements). The same effects may be seen with barbiturates, narcotics, seizure medications, and alcohol. Lavender may also increase the toxicity of antidepressant medications and herbs and supplements taken for depression. When taken with drugs such as aspirin, warfarin, ibuprofen, and naproxen lavender may increase the risk of bleeding. Check the package insert and speak with a healthcare professional or pharmacist about possible interactions. Side Effects Side effects are rare but may include the following: A mild rashSun sensitivityChanges in skin pigmentationDrowsinessNauseaLoss of appetiteHeadacheConstipationConfusion (after ingesting large doses of lavender or perillyl alcohol, which is derived from lavender) Associated Risks Caution should be used when driving or operating heavy machinery if lavender is combined with medications causing drowsiness. Lavender essential oil can be poisonous if taken by mouth. The U.S. Food and Drug Administration does not regulate the production of herbs and supplements. Most herbs and supplements are not thoroughly tested, and there is no guarantee regarding the ingredients or safety of the products. Use of lavender over an extended period of time should be supervised by a qualified healthcare professional. Get Help With the 7 Best Online Anxiety Support Groups

Martin Luther King Jr An Analysis of the Letter from...

Analysis of the Letter from Birmingham Jail Written by Martin Luther King Jr., the â€Å"Letter from Birmingham Jail† is a paragon of persuasive writing that takes advantage of ethos, pathos, and logos in order to convince its readers to take MLK’s side during the American civil rights movement. The use of ethos defines MLK as a credible writer; the use of pathos appeals to his audience on a personal level; and the use of logos layers his arguments and claims with irrefutable reasoning and logic. By using all three techniques, MLK is able to hold the attention of his readers and persuade them to take his side in the battle against segregation. The speaker of this letter is MLK, who was â€Å"confined† physically, but not mentally, in a jail†¦show more content†¦As most of us know, the typical white household consists of a husband and wife, a son and daughter. By using the two examples that involve a heartbroken son and daughter, MLK is able to get his white audience to perceive the text on their own personal levels. How many times has a parent stumbled over what to tell his children when something depressing happens? For example, what might a father say to his son and daughter when their dog dies? This is a predicament that most of MLK’s audience can relate to. Now that the white audience knows how segregation is affecting the blacks, they might have a change of heart and start supporting MLK’s cause. This shows that whenever an argument or situation is presented in a more personal way, mainly through to use of pathos, it becomes more powerful and controlling. Throughout the whole letter, MLK uses logic and reasoning to support his many points. In one example, MLK uses a critical tone to state how â€Å"shallow understanding from people of good will is more frustrating than absolute misunderstanding from people of ill will† (210). He attacks the white moderates with this statement, saying that even though the mindsets of the white moderates may not be malevolent, the moderates are actually hindering theShow MoreRelatedAnalysis of Martin Luther King Jr.s Letter from Birmingham Jail962 Words   |  4 Pagesintangible, it is still necessary. Some forms of inspiration come as passionate love while others appeal as injustice. Martin Luther King Jr.s Letter from Birmingham Jail was a response to A Call for Unity by eight white clergymen. His inspiration for writing the letter was the clergymens unjust proposals and the letter allowed him to present his rebuttal. Martin Luther King Jr. effectively crafted his counter argument by first d irectly addressing his audience, the clergymen, and then using logosRead MoreSociological Analysis of Martin Luther King, Jr.’s Letter from a Birmingham Jail1214 Words   |  5 Pagesï » ¿ Sociological Analysis of Martin Luther King, Jr.’s Letter from a Birmingham Jail Abstract The paper analyses Martin Luther King, Jr.’s â€Å"Letter from a Birmingham Jail† from a sociological point of view and shows how three major theories (structural functionalism, social conflict, and symbolic interactionism) are treated in the letter. The paper shows different appreciation of King’s ideas and works by his contemporaries and modern people. It also explores the concepts of â€Å"nonviolentRead MoreAnalysis Of The Letter From Birmingham Jail By Martin Luther King Jr.1381 Words   |  6 PagesAmerican in Birmingham was agonizing. To gain equal rights for African American Dr. King led a major protest, which was criticized by eight fellow clergymen, who criticized King’s act as â€Å"unwise and untimely†. In his letter, â€Å"Letter from Birmingham Jail†, by Martin Luther King Jr., Dr. King present Counter argument against the eight fellow clergymen of Birmingham to persuade them to believe his argument is morally right. In respon se to clergymen’s statement â€Å"outsiders coming in† Dr. King argues themRead MoreAnalysis of Martin Luther King Jr. ´s Letter From Birmingham Jail771 Words   |  3 Pagesagainst the prejudice that they have to face, accomplish justice that every single one of them are fighting for. Dr. Martin Luther King, a leader of the protest against prejudice was able to pursue the rights for African American people. However eight of his fellow clergymen criticized his procedure to protest, but they still supported him. In the Letter from Birmingham Jail, King wanted to encourage others to rebel against the wrong, even if it is not wise it is right, he was optimistic and yetRead MoreAnalysis Of Martin Luther King Jr s Letter From Birmingham Jail986 Words   |  4 Pages and Dr. Martin Luther King Jr’s Letter from Birmingham Jail are two important pieces of history. In Lincoln’s speech he speaks about the dangers of slavery in the United States and warned every body that people who disrespected American laws could destroy the United States. On the other hand, Martin Luther King Jr. defended the strategy of nonviolent resistance to racism, and argued that people have a moral responsibility to break unjust laws. Based on these facts, Martin Luther King Jr does notRead MoreAnalysis Of Martin Luther King Jr. s Letter From Birmingham Jail1399 Words   |  6 Pagesmade. For people who are oppressed, what they see as the greater good may be vastly different from the views of those who are unoppressed. Martin Luther King Jr. s, Letter from Birmingham Jail illustrates how a seemingly innocent attempt at gaining one s rights can be seen as controversial and wrong by others. King was put into jail because of the peaceful protests he led. To those who shared King s method of thought, nonviolence would have been the way to maximize the gains in society by allowingRead MoreAnalysis Of Martin Luther King Jr.s Letter From A Birmingham Jail1493 Words    |  6 Pageswould have disagreed with this assertion, and died in part to keep this idea from spreading. Socrates was sentenced to death by an Athenian court, though the punishment did not fit the crimes he was accused of. We assume that any knowingly innocent person would have escaped this sentence if given the opportunity and support to do so, yet Socrates refused to and died soon after. Over 2,000 years later, Martin Luther King is also imprisoned on petty crimes and sees his actions in line with SocratesRead MoreAnalysis Of Martin Luther King Jr. s Letter From Birmingham Jail1794 Words   |  8 PagesMartin Luther King Jr. s 1963 Letter from Birmingham Jail, a rhetorical masterpiece, was written in response to eight clergymen’s statements condemning his nonviolent direct actions. He defends the Alabama Christian Movement for Human Rights nonviolent, direct action against individuals, institutions, and laws that look the other way while unjust racial prejudice against Afr ican Americans runs rampant in Birmingham. Using three main appeals, Ethos, Pathos, Logos, Dr. King communicates the struggleRead MoreAnalysis Of Martin Luther King Jr. s Letter From Birmingham Jail1251 Words   |  6 Pages â€Å"A just law is a man-made code that squares with the moral law, or the law of God. An unjust law is a code that is out of harmony with the moral law.† (3) In 1963 in this particular statement made by Martin Luther King Jr. in his Letter from Birmingham Jail, he explained how man-made (white men) laws were created to persecute the black race, and how it is his duty to fight against such laws. He was the one who articulated the progressive hope of many African Americans along with other â€Å"colored†Read MoreRhetorical Analysis Of Martin Luther King Jr s Letter From Birmingham Jail1499 Words   |  6 Pagescritically we become acquainted with these concepts therefore become better writers ourselves. While learning about rhetorical writing and composition we have analyzed Billy Collins â€Å" Commencement Address at Choate- Rosemary Hall† , Martin Luther King Jr’s â€Å"letter from Birmingham Jail† and Lloyd Bitzer’s essay on â€Å"Rhetorical Situation†. In this paper I will analyze and make connections between the concepts of audience, genre and rhetorical situation in connection to the fore-mentioned readings. In doing

Robins Epilogue in A Midsummer Night’s Dream - 3107 Words

In A Midsummer Night’s Dream, Shakespeare masterfully crafts a play with three very different viewpoints that can be interpreted, when woven together, in a number of ways that range from seemingly obvious interpretations to ones much more subtle. He ends the play with an apology that is just as elusive as the play’s interpretation. If one looks past the obvious, however, one can begin to piece together a possible message that mortals, no matter the power they hold on earth, are subject to far greater unseen powers whether they believe in them or not. Shakespeare’s epilogue at the end of A Midsummer Night’s Dream has haunted many critics and resulted in numerous interpretations. Through Robin, he clearly gives the audience a message, but†¦show more content†¦Stowed in his arsenal of inspiration for A Midsummer Night’s Dream is a base knowledge of fairy lore that Roger Lancelyn Green in â€Å"Shakespeare and the Fairies† attributes to: he had two very important sources: on the one hand the actual superstitions still alive in Warwickshire when he was a boy, and on the other the general literary tradition which he seems to have soaked in at every pore when he was serving his apprenticeship to the theatre during his first ten or twelve years in London. (89) Growing-up in a time and place that still believed in fairies could instill the framework that these mystical beings do indeed share the world with humans, or, at the very least, create a desire or fascination in him to learn and study more about them. However, Shakespeare’s fairies seem to have an added element that separates them from traditional fairies. Walter F. Staton in â€Å"Ovidian Elements in A Midsummer Night’s Dream† believes this difference is due to Ovid’s popularity during this time. His influence can clearly be seen in other Shakespearian works such as The Rape of Lucrece and Venus and Adonis. Shakespeare was not alone during this rash of Ovid imitation; in addition, his influence can also be seen in works such as â€Å"Marlowe’s Hero and Leander, Drayton’s Piers Gaveston†¦[and] Dickinson’s Arisbas†Show MoreRelatedWilliam Shakespeare s A Midsummer Night s Dream Essay2005 Words   |  9 PagesIn William Shak espeare’s A Midsummer Night’s Dream, Shakespeare crafts a play with three very different viewpoints that can be interpreted in many ways, some with obvious interpretations and other with much less obvious ones. Shakespeare also ends A midsummer Night’s Dream, with an apology that is just as less obvious as some of the play’s interpretation. Yet, If a person looks past the obvious interpretations of the play, one can begin to piece together the possible message, that mortals no matter

Adoption of Ifrs Free Essays

string(187) " more likely to understand the different assumptions used by management to calculate such pension accounting, which will limit the chances of management to engage in earnings management\." ADOPTION OF IFRS: IT`S BENEFITS AND IMPACTS ON FIRMS AND COUNTRIES AROUND THE WORLD The IASB was established in 2001 and since have assumed the responsibility of the standard setting from its predecessor body, the International Accounting Standards Committee (IASC) and began issuing International Financial Reporting Standards (IFRS). IFRS has recently been dominating the regulatory changes in accounting for listed companies around the world. Through the years, over 100 countries have adopted IFRS reporting, some of which include Australia, the European Union, India, Japan, South Africa, Russia and most recently Canada. We will write a custom essay sample on Adoption of Ifrs or any similar topic only for you Order Now In addition, the U. S. Securities and Exchange Commission (SEC) are working towards the final element of a work plan to incorporate IFRS into the U. S. financial reporting jurisdiction. In November 2007, the SEC voted to allow foreign issuers that report in IFRS to file their financial statements with the SEC without reconciling to U. S. generally accepted accounting standards (GAAP). Accounting standard setters anticipate that the use of IFRS will improve the comparability of financial statements, improve reporting transparency, and increase the quality of financial reporting which in turn will lead to greater investor confidence. From an economic perspective, some believe that it’s challenging to perceive that such expectations will be achieved as a result of converting to IFRS. However according to proponents of IFRS, publicly traded companies believe that applying these principles will allow for a single set of high quality accounting standards as this will contribute to better functioning of the capital markets (Quigley 2007). In the following paper I will discuss the reasons why firms around the globe have adopted IFRS in relation to the financial reporting and disclosure quality, comparability across firms and countries, and the costs and benefits associated with reporting improvements. Most countries are in favor of adopting IFRS, from the viewpoint that IFRS standards are more capital market oriented, which in turn provides higher quality information that will benefit constituencies of financial statement users as supposed to local GAAP (Daske and Gebhardt 2006). If this statement is true, one way to validate it is through recommendations by empirical studies that suggest firms engaging in IFRS implementations should see an increase in market liquidity followed by a decrease in the firm’s value of cost of capital. According to Leuz and Wysocki (2008), they have provided some evidence in relation to the effects of reporting quality on market liquidity. They indicate the issue regarding information asymmetry, where investors who possess less knowledge of a firm’s reporting structure or policies, are concerned about trading with the better informed investors. They indicate how these non-informed investors are to lower the price at which they are willing to buy, to protect themselves from losses incurred from trading with better informed investors. Hence investors that possess less information about a stock are less likely to trade. These effects of adverse selection and information asymmetry reduce the liquidity of securities market. Therefore, IASB strongly encourages essential financial disclosure. This will alleviate the adverse selection problem and will result in increased market liquidity by leveling the playing field among all market participants. In addition, other studies have shown that improvements in financial reporting and disclosure can affect the cost of capital in a variety of ways. Some of which include, investors that require a higher return from less liquid securities and lower estimation risk as this makes it easier for the investor to estimate a firm’s future cash flow. This in turn, will improve risk sharing in the economy by making investors aware of certain securities or by making them more willing to hold them (Leuz and Verrecchia, 2004). Hence reducing the cost of capital. As important as it can be for firms to disclose essential information to investors, other firms can also benefit from these disclosures for the purpose of decision making and will help reduce the agency problem existing between shareholders and management. For example, â€Å"disclosure on operating performance and governance arrangement provides useful benchmarks that help outside investors to evaluate other firms managerial efficiency or potential agency conflicts and, in doing so, lower the costs of monitoring† ( Leuz and Wysocki, 2008). In addition, the information environment has improved as firms switch over to IFRS, which has also contributed to the increase in higher quality financial reporting. According to Mary E. Barth (2006) firms that voluntarily adopted IFRS generally seek lower earning management, lower cost of capital, and more value relevant of earnings. All of which interpret evidence of higher accounting quality. Barth indicates that the accounting quality could be mproved by removing other accounting methods that are not reflective of a firm’s performance and which are used by managers to manage earnings. As part of his testing, he compared firm’s earnings management between those firms reporting under IFRS and firms reporting according to their local GAAP. As a result of his study, it was indicated that after firms had adopted IFRS, they had larger volatility swings in net income, increase ratio of variance in cash flows, higher correlation of accruals and cash flows, small positive ne t income, and increased occurrence of larger losses. Opponents argue that a single set of internationally accepted high quality financial reporting standards may not be appropriate for certain firms as they are exposed to different cultural, political and legal differences as this might continue to impose major obstacles in the progress towards the harmonization of standards. These differences however may not provide for any greater value relevance and reliability. For example a study conducted by Ball (2006) indicates that pension accounting may be subject to earnings management in countries that have less developed pension systems. Another empirical study indicates that managers can take advantage and use different assumptions to manipulate financial statements (Soderstorm and Jialin Sun, 2006). Proponents of IFRS argue that using common accounting standards across countries will make it more cost efficient for investors to identify earnings management. When accounting standards are uniformed and relevant disclosure is provided, investors are more likely to understand the different assumptions used by management to calculate such pension accounting, which will limit the chances of management to engage in earnings management. You read "Adoption of Ifrs" in category "Papers" The second important factor as to why countries have chosen to adopt IFRS, is mainly because of its increase in accounting comparability across firms. The advantage of a global movement towards IFRS reporting makes it easier for investors and stakeholders to compare different firms and the relevant information to help them assess the company objectives. Comparative reporting will enable users of financial statements in identifying which firms are more or less profitable. Firms that are exposed to high or low risk of return as a result, will reduce investors information asymmetries and lower estimation risk. Moreover, the improvement in comparability across firms allows for increase market liquidity and reduces firms cost of capital (Luez et al. 2008). Studies have suggested that prior to adopting IFRS, firm’s local GAAP standard which were tailored to the needs of analysts and investors would in theory reduce biased information and build investor confidence. A study conducted by Tan, Wang and Welter in 2009, indicated that once firms had adopted IFRS, their foreign analysts had increased significantly more for those who had the greatest level of GAAP differences. There have been a number of studies conducted to test whether IFRS adoption does in fact increase comparability. The outcome of these studies are mixed. Bielstein et al. (2007) concluded that IFRS adoption, results in greater foreign investment for countries that have strong reliability and comparability. Other empirical studies claim that cultural, political and business differences continue to impose significant obstacles in increasing the comparability of accounting information. Lang Maffet and Owens (2010) find that accounting comparability does not improve for IFRS adopters relative to a control group of non-adopters. The two conclude that there is little evidence that IFRS adoption increases comparability. Overall, from the research obtained, there is little empirical evidence proven on the effects of reporting comparability than reporting quality. The third important factor for countries adopting IFRS, are the costs and benefits associated in producing high quality accounting standards and the improvement in comparability across firms. As mentioned previously, the ultimate benefit a firm receives by adopting IFRS reporting is from the increase in market liquidity followed by a lower cost of capital. In order to achieve this high standard, there are costs that a firm is exposed to. Such incurred costs include transitional costs, ongoing costs of compliance to the firms, and enforcement costs relevant to government agencies (Standish, 2003). Standish summarizes his findings in relation to cost and benefits of firms moving to IFRS that will tend to see lower transaction costs when preparing financial reports. They will only be reporting against a single set of accounting standards instead of multiple sets. In addition, he makes note of a â€Å"positive network externality† that arises through the use of a single set of accounting standards by all constituencies. This will save market participants from requiring additional time and energy of having to learn, apply and understand multiple sets of standards. Other benefits that result from the transition to IFRS will improve comparability between firm’s financial statement for investors and shareholders. Thereby, making investment decision’s easier. According to Leuz and Wysocki (2008), there are direct and indirect costs associated with improving reporting. The direct costs include preparation, validity and circulation of accounting reports. These costs can vary and increase significantly. In addition, firms will require assistance and hire consultants that have expertise in IFRS reporting. These specialists help train key personnel in the organizations so that they are able to produce financial statements that are in accordance to IFRS reporting. The costs tend to be more difficult for smaller companies to finance such activities for disclosures and reports, as their profitability margins are small. Disclosure costs have characteristics of indirect costs. Whereby a firm can reduce its monopoly power by providing too much detail to the market, as sensitive profitability information is assimilated to its competitors. Other empirical studies have noted that with these costs and cost-benefit trade-offs that firms are undergoing, it may not be suitable for them to obtain high quality reporting. Rather, encourage firms to provide certain disclosures which the cost of disclosing such information does not exceed their benefit. Moreover, it is of importance that the standard setters recognize the net benefits obtained from the high quality reporting and comparability, as they differ across firm industries and countries (Leuz and Wysocki, 2008). It’s relatively evident why most companies would like to switch over to IFRS due to the number of benefits that are associated with the transition as described above. One would automatically presume that a single set of accounting standards that are used universally by most firms within different countries would deliver comparability, increase reporting transparency, allow for foreign investments, hence increasing market liquidity and low cost of capital. However, there is very little empirical evidence that claim these characteristics as being true after conversion. Having said that, Ball (2006) has noted that IASB has been successful in serving the public by developing comprehensive set of high quality standards that have convinced over 100 countries to adopt these principles for the purposes of financial reporting. There are some advantages of having a single set of accounting standards unified. As such, these standards contain characteristics of a â€Å"public good†, for example, the investor can use this information in an annual report without eliminating its usefulness to other investors. In other words, the marginal cost for another investor viewing these annual reports would be zero. A second advantage of unifying accounting standards and disclosure practices is to reduce management from using their own judgement in financial reporting, by reducing the risk of altering the reports to mislead capital market participants. Moreover, these uniform standards provide protection for auditors against firms. These standards are to also be enforced by auditors, whereby the firm has very little opportunity to shirk, hence reducing information asymmetry and increasing investors and stakeholder’s confidence of the firm. Lastly, unifying these standards will increase the accounting comparability across firms. If each firm or country were to implement different local accounting standards, this can impose high costs for both the firm and its external users, such as investors as this will create negative externalities and will reduce domestic investments which can impact countries trade volume profitability, where the majority of countries main source of income is driven from. Opponents of IFRS adoption feel that a single set of accounting standards do not benefit all firms and countries. These differences in countries arise from cultural, economic, political and legal systems. For example, firms may have to respond to political pressures from the government due to balance sheet volatility, as a result of fair valuing. The IASB should review accounting standards as they are released to eliminate the possibility of political pressures on countries that are exposed to such tight regulation. One of the main reasons why countries and firms around the world adopt IFRS is due to the results achieved from reporting quality and disclosure practices. However, IFRS can occasionally produce ineffective reporting quality and disclosure. For instance, IFRS can lack in setting descriptive details in their guidelines that make it difficult for countries to follow. Some countries find their local GAAP easier to read and understand due to the level of detail and examples provided. These complexities in the rules creates havoc for firms that would like to report in IFRS, but find it challenging to exclusively follow these guidelines outlined by the IASB. As a result, this can lead to poor financial reporting quality. Other countries and firms conclude that fewer rules and guidelines will encourage management to produce effective accounting policies that will rompt them to make appropriate judgement calls. Information asymmetry and agency costs play a significant role in relation to the disclosure and financial reporting quality. The key motivating factor for any firm is, the more disclosure provided will create a positive signal to investors and hence, will reduce the information asymmetry and agency costs. Companies will see increases in investor confidence while earning high profitability levels. Moreover, firms adopting IFRS, chances are that they are subject to fewer opportunities to part take in earnings management or deceive investors. Studies have indicated that countries which have adopted IFRS do not all achieve the same degree of benefit. The study implies to those countries which have a weak structure in place for investor protection, will tend to see the most benefits from adopting of IFRS. In contrary, countries that have a strong structure in place for investor protection will see marginal benefits. The increase in benefits received by a country whether small or large will improve investor protection and provide for more comparable and comprehensive financial reporting. The cost and benefits of a firm converting to IFRS can be substantial depending on how one views it. The benefit driven through the implementation of IFRS will include lower cost of capital, increases firm value and creates a stable level of investors’ confidence. In addition, as discussed above, the benefits will also increase as a result of better financial reporting quality and cross country comparability for foreign investors, auditors and other constituencies. These benefits obtained through adoption of IFRS are not free. The cost of implementing such an accounting standard can cost firms millions. There are various types of costs that are incurred in the different processes a firm undergoes. The transition costs can be significant in relation to auditing fees. The cost of auditing work will increase, due to testing and validating accounting data as most of the assumptions used by firms are judgemental. Other costs involve training key personnel to apply applicable standards in practice. Companies tend to have shortages of staff that have ever been exposed to IFRS accounting, this is more apparent in Canada. As a result, these companies struggle as they need to learn and apply these new standards. Moreover, the cost related to the risk involved of manipulation of accounting standards, as these standards do not provide strict reporting rules for companies to follow, can impose a huge cost on the firm, if the auditor refuses to provide an unqualified opinion on the firm. Overall, the costs are generally higher during the first couple of phases through the transition. In the long run, costs tend to decline as employees are more aware of the standards and a basic foundation has been developed by IFRS consultants and auditors. At the present moment IFRS reporting is widely used by many countries across the globe. Based on the studies gathered above, countries and firms are optimistic about replacing their local GAAP to IFRS accounting standards. By moving towards a universal set of high quality accounting standards this will lead to improving the firm’s performance, by increasing shareholders wealth though investors’ confidence, lower cost of capital hence reducing information asymmetry. In addition, other benefits include comparability across all nations, this will help facilitate in better understanding by investors of accounting information released in public financials. Comparability will result in an increase of auditors understanding in the types of policies and assumptions companies implement. This will help ensure that companies are not partaking in earnings management. Comparative accounting standards can be most beneficial to analysts. This will enable analysts to predict the firm’s future forecast of cash flows in comparison to the industry average. As mentioned above, the IFRS accounting standards are costly to implement. Studies have made reference to these transition costs as extremely pricy to develop, however, in the long run their costs tend to decline. This may in fact be true, however, for those companies that have incorporated IFRS standards, will continue to see new accounting pronouncements issued by the IASB, as they work to improve their guidelines. As a result, firms will continue to spend in areas of training and seeking professional advice on how these new standards will impact their firm. References 1. Bielstein , 2007. How the IFRS movement will affect financial reporting in the U. S. : Article: KPMG 2. Daske andGebhardt, 2006. Discussion of Daske and Gebhardt, Journal of Accounting Finance and Business Studies. 3. Lang, Maffet and Owen, 2010. Earnings Movement and Accounting Comparability, the Journal of Accounting Research 4. Leuz and Verrecchia , 2004. Firms Capital Allocation Choices, Information Quality and the Cost of Capital 5. Luez and Wysocki, 2008. Economic Consequences of Financial Reporting and Disclosure Regulation, Journal of Accounting Research 6. Mary E. Barth, 2006. Accounting Quality : International Accounting Standards, The Journal of Accounting Research 7. Ray Ball, 2006. International Financial Reporting Standards (IFRS): Pros and Cons for Investors, Journal of Accounting Research 8. Soderstorm and Jialin Sun, 2007. IFRS Adoption and Accounting Quality: A review, The Journal of Accounting Research 9. Standsih, 2003. Evaluating National Capacity for Direct Participation in International Accounting Harmonization, Journal of Accounting Research 10. Tang, Wang and Welkor, 2011. Analyst Following and Forecast Accuracy After Mandated IFRS Adoption. Journal of Accounting Research. 11. William R. Scott, Fifth edition , 2009. Financial Accounting Theory How to cite Adoption of Ifrs, Papers

Advanced composition evaluation Essay Example For Students

Advanced composition evaluation Essay This gradually fades in as M1 and M2 filter out and is passed between the instruments, the first diminishing as the other increases in loudness, creating a form of timbre modulation in which, where the timbres are dynamically balanced, a new instrumental sound may occur (P. 113, Cope, D. (1997) Techniques for the Contemporary Composer, Thompson Learning). This is an impressionistic characteristic displayed by Schoenberg in Farben. This technique is applied first between single instruments and then between combinations of instruments for a thicker layer of sound. It is important for the instruments to be played very softly through this passage, as tone colours are more suitable when fewer overtones are audible. For the finale of the piece M2 is re-established first on the trumpet; then on the clarinet, transposed down four semitones and set back a quaver rest; then on the flute, transposed down six semitones and set back a crotchet and a half. This causes different layers of instrument and random accented beats to occur. The texture and rhythm return to their original form as the clarinet and flute drop out and the piece ends with a final solo repetition of the motif on the trumpet. Jazz Piece My jazz piece was based on a number of classic jazz standards in the style of early jazz ballads such as The Way You Look Tonight, Fly Me to the Moon and Polkadots and Moonbeams, the basis of which is a good chord progression with a simple effective melody. I also included a walking bass line, a harmony to the melody, and strings with chords and a counter melody. The form of the piece, in accordance with many other standards, is A A B A. The chord sequence begins with C major, the key of the piece, and moves through a 1, 6, 2, 5 progression, then to E7, a secondary dominant, for a 3, 6, 2 progression. There is then a tritone substitution for a Bm7(b5), a step down to Bb7(b5), a perfect cadence to E7 setting up another perfect cadence to Am7, the first chord in A. The section begins with a 1, 6, 4, 2 with modulates key to a 2, 5, 1 for the C. There is then a 7, 6, 5, 4 (borrowed chord) run down to F#7 for a 5, 1 to Bm7. The B section begins with Bm7, does a 1, 4 to an E7 dominant substitute, then a 5, 1 to Amaj7, then to Dmaj7, then a major to minor substitution to Dm7, then a 2, 5, 1 to C, followed by a run down to Am7. The A section begins with a 1, 3 to C7, followed by a 5, 1 to Fmaj7, a major to minor substation to Fm, a step down to Em, then a 3, 6, 2, 5, 1 frustrated modulation turnaround and a 1, 5 turnaround in the repeat bar. Techniques used in Jazz chord progressions have inspired ranges of artists from The Beatles and Stevie Wonder, with their happy to sad key changes in Yesterday and You Are the Sunshine of my Life respectively; to Oasis, with their 5, 1 build up in the bridge of Dont Look Back in Anger. Use of tritone, secondary dominant, and major to minor substitutions creates more effective chord and key changes. The walking bass line uses some standard appropriate jazz techniques. The first and third beats of the bar are usually root or 5th notes of the scales; the second beat is a 3rd, extension note or other note from the chord or scale; and the fourth beat is a passing note, one which is a semitone above or below the first note of the next bar, and gives the bass line its jazzy sound. The first 4 bars of the soprano saxophone melody determine the primary motif, a simple melody where the downward, conjunct movement is balanced by upwards interval jumps. .ue02e885f4fcefabaab57e1f2f0c560b5 , .ue02e885f4fcefabaab57e1f2f0c560b5 .postImageUrl , .ue02e885f4fcefabaab57e1f2f0c560b5 .centered-text-area { min-height: 80px; position: relative; } .ue02e885f4fcefabaab57e1f2f0c560b5 , .ue02e885f4fcefabaab57e1f2f0c560b5:hover , .ue02e885f4fcefabaab57e1f2f0c560b5:visited , .ue02e885f4fcefabaab57e1f2f0c560b5:active { border:0!important; } .ue02e885f4fcefabaab57e1f2f0c560b5 .clearfix:after { content: ""; display: table; clear: both; } .ue02e885f4fcefabaab57e1f2f0c560b5 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue02e885f4fcefabaab57e1f2f0c560b5:active , .ue02e885f4fcefabaab57e1f2f0c560b5:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue02e885f4fcefabaab57e1f2f0c560b5 .centered-text-area { width: 100%; position: relative ; } .ue02e885f4fcefabaab57e1f2f0c560b5 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue02e885f4fcefabaab57e1f2f0c560b5 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue02e885f4fcefabaab57e1f2f0c560b5 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue02e885f4fcefabaab57e1f2f0c560b5:hover .ctaButton { background-color: #34495E!important; } .ue02e885f4fcefabaab57e1f2f0c560b5 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue02e885f4fcefabaab57e1f2f0c560b5 .ue02e885f4fcefabaab57e1f2f0c560b5-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue02e885f4fcefabaab57e1f2f0c560b5:after { content: ""; display: block; clear: both; } READ: Poetry in Literary Studies EssayBars 4-8 use the same motif, but transposed up a 3rd and with variety at the end. Bars 9-12 use rhythmic elements from the original motif, and incorporate off beat and on beat accents. At bar 16 the melody returns to the original motif, but instead of dropping, rises in pitch to a more distinct point of arrival. At bar 17, the beginning of the B section, a new 2 bar motif is established; then repeated three times, a step down each time until the third repetition, which has different melodic motion. Bars 25-28 use a variant on the 2nd motif, repeated identically three times, over different chords. The piece finishes with a melodic frustrated cadence to the root note. The alto saxophone plays a direct harmony to the melody. The pitch of the harmony part is kept below that of the melody, to keep the two lines distinctly separate, and to avoid any semitone clashes. The 1st violin plays counter melodies over the long notes in the melody, and with the 2nd violin and viola, creates long flowing chords over the rest of the piece. Examples of phrase transition (bars 4-8) can be seen in Polkadots and Moonbeams, Like Someone in Love and Fly Me to the Moon; examples of single bar transpositions can be seen in All the things You Are and The way you Look Tonight; an example of a 2 bar motif repetition over modulating chords can be seen in My Funny Valentine. Bibliography Davis, R. (1999) Complete Guide to Film Scoring, Berklee Press Schoenberg, A. (1967) Fundamentals of Modern Composition, Faber Faber Ltd Cope, D. (1997) Techniques of the Contemporary Composer, Thompson Learning Potter, K. (2000) Four Musical Minimalists, Cambridge University Press Appendix You Are the Sunshine of My Life Stevie Wonder Yesterday Lennon/McCartney All The Things You Are Hammersmith/Kern Polkadots and Moonbeams Van Heusen/Burke My Funny Valentine Hart/Rodgers Like Someone in Love Van Heusen/Burke Fly Me to the Moon Howard The Way You Look Tonight The Rite of Spring Stravinsky Farben Schoenberg New York Counterpoint: Movement 2 Reich.