Contemporary Study of the Impact of Standardization and Harmonization Dissertation

Contemporary Study of the Impact of Standardization and Harmonization of Accounting Standards - Dissertation Example However, the existence of dissimilar accounting practices can be a crucial challenge linked with the aforesaid procedure. In this similar context, ethical dilemma plays an imperative part in harmonising along with standardising the accounting standards as it concerns certain significant moral values that include honesty, reliability, durability and integrity among others. From research methodological viewpoint, both quantitative as well as qualitative research approaches have been taken into concern. Moreover, valuable data associated with this research study has been collected through the execution of structured interviews in the form of questionnaires that has been administered to the officials of the companies following different accounting standards like IASB and IFRS among others. Besides, hypothesis testing by utilising a statistical tool of correlation as a form of meta-analysis has also been considered for this particular research study. Table of Contents Abstract 2 Chapter 1 : Introduction 5 1.1Background 5 1.2Research Problems 6 1.3Research Aims and Objectives 7 1.4Methodological Overview 8 Chapter 2: Literature Review 10 2.1 Importance of Standardization and Harmonization of Accounting Standards 10 2.2 Advantages of Standardization and Harmonization of the Accounting Standards 12 2.3 Challenges of Standardization and Harmonization of the Accounting Standards 14 2.4 Role of Ethical Dilemma in Standardization and Harmonization of the Accounting Standards 15 2.5 External Influencing Factors to Support or To Oppose the Benefits of Standardization and Harmonization 17 Chapter 3: Research Methodology 19 3.1 Research Design 19 3.2 Data Collection and Evaluation 22 3.3 Ethical Consideration 24 Chapter 4: Findings 25 4.1. Benefit of Standardisation and Harmonisation to Its Users 25 4.2 Benefits Accordingly Achieved by Companies in the Recent Phenomenon 26 4.3. Role of Ethical Dilemma in Obtaining the Benefits from Standardisation and Harmonisation 29 4.4. Exte rnal Influencing Factors to Support or To Oppose the Benefits of Standardization and Harmonization 30 4.5 Hypothesis Testing 37 Chapter 5: Discussion 40 5.1. Reasons or Motivations behind Standardisation and Harmonisation of the Accounting Standards 40 5.2. Advantages and Challenges of Standardization and Harmonization of the Accounting Standards 43 Chapter 6: Conclusion and Recommendations 49 References 53 Bibliography 61 Appendix 64 Chapter 1: Introduction 1.1 Background The perception of standardisation is fundamentally described as the process of creating uniform business methods throughout different locations or divisions. This particular concept tends to diminish the jeopardy of failure by consistently complying with the business related operational expenditures as well as the performance based objectives (Richen & Steinhorst, 2005). Relatively, the conception of harmonisation is commonly described as the adjustment of the inconsistencies or the differences prevailing amid var ious business policy standards, procedures, specifications and protocols (NSCA, n.d.). Contextually, the Accounting Standards (ASs) are primarily recognised as the specific guidelines which are duly authorised by the skilled professionals relating to any accounting, regulatory or government body. The ASs comprises the significant

A new teenage magazine with the target Essay Example for Free

A new teenage magazine with the target Essay The brief was to produce a new teenage magazine with the target audiences of either or both male or female within the target range of 13 to 19 years old. In the process of the production we could working in groups or individually. Working in a group of three produce front page and a double page spread article for the new magazine. In the production each member of the group need to have a minimum of three original pictures. Before staring the production i made a project schedule to with deadline for each sections of the production. To fulfil the brief i started researching similar text. It would best suit me to produce a magazine for male audience hence researched magazines complementing boys titles such as TOPGEAR, EVO and MAX POWER. The mise en scene and the conventions of all these magazines had resemblance regards to the design, layout. For example the magazine names where all in bold fonts with use of strong colours representing stereotypical macho man characteristics. Technical codes such as the high angle shots used to denote the power of the cars. All the magazines included vast number of images that consist of Mid shots, Mid Close Up and Mid Long shots of the cars facing the magazine to grab the attention of the readers so that they wont be bored of reading a long article. The researches into similar text help me to decide some important aspects of the magazine. I carried out a questionnaire and interviews. the questionnaire was give to both males and females. I found that there was a demand for teenage car magazine in the market but my foundings showed that females didnt have much of interest in cars. The males where asked if they would or wont buy the magazine the majority said they would if the magazines contented more of their interests of sex and cars. Whereas females lacked interest. in the questionnaire the done most participants were interested customising their cars. And that they find the cost of insurance and fuel to high some when considering to sale their cars. I have chosen my target audience to be male so both of the interviewee i interviewed where males between 16-19 drives. From this i would be able observe the interests and the difficulty first hand. To meet the demand of the targeted audience i have decided to have an article on ways to get cheaper and more affordable insurance. The format that I have decided to adopt is similar to the one of the other Car magazines and as this I found from the interview was preferable by my target audience. I have chosen the name TOPSPEED which follows the stereotype that most male readers want fast cars and babes. I would be reviewing a car that relates to target audience cars that has small engine and cheaper insurance category so that student can financially afford to drive it. The planning involved a subject matter research where the main research was done for Ford Fiesta ST in areas like car specification and its stability for young drives using i cold write up the double page spared article. The other area i researched was for student car insurance. This could be used to write up a mini article to help and give advice for getting cheap car insurance. I had never used Photoshop before so the whole process was an opportunity to learn new skill. I got some practise on Photoshop and Publisher before i started the final production. The technical skills that we practised in class include lighting. Regarding lighting, it can be used to create a particular mood. I started off by brainstorming me ideas. Finally deciding on car giving information and review car of a car that is affordable to teenagers as my target market will be more interested in rather than an expensive car that they may have trouble affording. I had descried to review the new Ford Fiesta ST because this would perfectly for my targeted audience since it had a small engine which uses less fuel plus it had i low insurance category meaning lower insurance premium. The Ford Fiesta ST was the sport version denoting speed and boy racers. Regards the design Ford was a very good looking Supermini which would easily grab the attention of the targeted audience. Analyzing the questionnaire cost of insurance was other area where young drivers had difficulties so i had decided to add tip to get cheap insurance. I write up a draft article using the information from the research which i will later improve for a magazine standard. Use this i experiment different layout for front cover and the double page spread and the use of font size different colours so that i had clear idea what work and what doesnt in a car magazine plus this help with how i want to take the pictures. I experimented with different typeface for the magazine name with different fonts colours and size to see which suits best for the front cover. Before the photo shoot i had to have a miscellaneous paperwork and productions design which includes the location of the shoot which is in Edgware i wont do any alteration to set design which is the car showroom. The showroom will have a good lighting so there is no need for me to arrange any sort of lighting for the shoot. I could have different action for the cars open doors or turn the wheel sideways will show the wheels properly and give the car character. The miscellaneous paperwork need to be done for risks assessment, equipment book forms, access permission and call sheets to be taken to the shoot location signed and dated by the person give the permission to take the photos The photo shoot was hard to arrange I called up several Ford dealerships to organise a photo shoot but only a couple of the dealership agreed to let me take pictures in there showrooms. The space around the car was limited for that reason most of the pictures i took was close up shoot or mid shoots i wasnt able to get any long shoot which would have helped show all the outer features of the car. The showroom had too much light i couldnt take some of the photos that i wanted. The car was parked in way that i could get pictures from back of the car. I wanted to take close up pictures of the speed-o-meter of the car but the staring wheel came was obstruction which i couldnt get clear picture. The staring wheel was locked which meant i couldnt turn the wheel sideways which is a convention in must car magazines. I didnt want the background of the photos i took using Photoshop i cut them out with the Magic wand tool and using the smudge tool smoothen the edges. I did this with most of the photos i wanted to use in the production. i decides to use black background for the red car. This is because the colour of the car would stand out and it strong male on your face colours. When i placed the photos on the cover page over a black background you could still see the ragged edges around the car. To solve this problem i added drop back shadow which covered the edges. I decided to use all caps and with modern but simple bold fonts in white colour that would stand out with black background. I downloaded a font from internet that you could make barcode with it this way i could customize the barcode specifically for my magazine. Inside the magazine for the main headings i used the same fonts as i had on the front cover. Experimenting with the layout I found one that would suit the best for the double page article. I divided the columns into equal sizes with little gaps between to make it easy to read. I give white border around the all the pictures used in the double page spared and place them on top of each other to give it a nice effect. When i improved my draft article and paste it into the columns of the double page spread using auto flow the article was too long and didnt fit into the area i wanted it. I thought that teens would be bored to read a long article so i decided to shorten it. I decided to have a different colour background for the mini article about insurance.

Nurse Occupational Stress Essay -- Health, Nursing, Stress

[2492 final] CHAPTER ONE INTRODUCTION 1.1. INTRODUCTION We need to be aware that all stress is not negative. Selye a famous psychologist held for two categories of stress, namely good or desirable stress (eustress) and bad or undesirable stress (distress). Eustress is pleasant, or at least challenging, and it always produced maximization of output. It is evident that without this positive inner stimuli no one can be effective in ones life. Distress is something negative and has no capacity to monitor or control a stress filled event in ones life. Here one fails to control oneself and become a slave to stress causing distress and loss to oneself and to the organization he or she belongs. A physical or psychological response is mandatory to occur stress in any living being. (Middleton, 2009). Occupational stress among the health professionals has been a global problem for years now. It can have an adverse mental and physical health consequences and can lead to decreased satisfaction with one's job. For a small group of employees it can even lead to a burnout and sick leaves. Job stress thus has not only negative consequences on themselves, but also for the organization they work. Estimates are that 10% of the Gross National Product in European countries is lost due to stress related absenteeism and turnover. Although absenteeism' in health care is declining the past few years, it is still high compared to other stressful occupational settings such as education, catering industry or transport (Roy, 2010) The researcher has carried out this study in a private hospital in India named Jubilee Memorial Hospital Thiruvananthapuram. In this study the researcher has focused on the occupational stress of the nurses. ... ...luded. In this section the researcher will closely examine the connection between the objectives, reviewed literature and the findings. Chapter -5: The last section of this research report is recommendation and relevant conclusion. 1.14. CONCLUSION In the modern era, nursing profession is a stressful occupation. This study will critically analyse various sources of the occupational stress of the Nurses and its negative impact on their profession. It is definite that future interventions to prevent stress in nurses will be offered as a standard part of a benefit package within all health care organizations. The researcher is optimistic that the Nursing profession will have decreased amount of stress and a well developed increased coping mechanism which will in turn increase job satisfaction and increased quality work performance in Nursing Care.

A Streetcar Named Desire Film Analysis Essay

These actors take on the difficult task of bringing two complex, emotional characters onto the silver screen. With spot-on reactions to each others’ theatrical advances, the pair create an experience that is both enjoyable and expressively coherant. Vivian Leigh was cast for the role of Blanch DuBois for various reasons. She was white, slender, beautiful and had already acted in several other films. Tennessee Williams, the author of the original play, saw Leigh’s performances in plays such as â€Å"The School for Scandal† and â€Å"Antigone†, and decided that she was perfect for the role. All that Leigh needed to change was the color of her hair, which was originally black. Leigh does a splendid job of portraying Blanche’s ascending insanity by seamlessly transitioning from melodramatic anguish into her signature faux semblants, or pretense. An example of this is the scene where Blanche sits alone in Stella’s apartment crying until a delivery man comes to the door. Blanche is then quickly transformed into a mysterious temptress who seduces the young man into kissing her. Leigh’s uncommon ability to switch from such extreme emotions brings a refreshing distinction to the film. Blanche’s eccentric and offbeat personality requires a talented actress to be be fully realized. Leigh’s acting style works well with the other actors’, and expresses a coherence so profound that one might often forget that she is acting. The role of Harold Mitchell was one that needed to be fulfilled in order for the script to make sense. Mitch is described as being two hundred and seven pounds, six foot one and having â€Å"a massive bone structure†. His physique is an important aspect of his character, thus making it imperative for the actor to meet these conditions to be casted for the role. Karl Malden is tall and bulky, with a large nose and a receding hairline. These traits accenuate Mitch’s awkward demeanor and informs the audience of how lonely he is without him having to say it. Malden also shares Leigh’s ability to transition between emotional extremes. For instance, in the beginning of the scene where Mitch confronts Blanche about her lies, he is silent. Though after hearing more of her absurd grip on reality, he snaps into an aggressive brute who pins Blanche to the wall. Malden’s on-screen chemistry with Leigh is apparent throughout the film, and is believable the entire time. Vivian Leigh and Karl Malden’s performances perfectly depicted the tragic twosome that is Blanche and Mitch. With Leigh’s seamless transitions of polar-opposite emotions and Malden’s angry yet passsionate fits of rage, the two give what are easily the best performances of the film. From their intriguing introductionto their dreadful departure, no purer chemistry has been captured so passionately.

“Afterwards” by Thomas Hardy Essay

‘Afterwards,’ by Thomas Hardy, is a poem that questions the way that people will look upon the narrator after his death. It centre’s around the idea of ‘noticing things,’ showing the narrators precision and the ambivalence of his neighbours. Hardy gets this across by the techniques that he uses, and the detailed descriptions which show the full extent of what the narrator has noticed. The poem shows the complexity of nature, and describes the cycle of life. The first stanza begins by personifying the ‘Present,’ which is very appropriate as the poem is concerned by the aliveness of the surroundings that it is describing. The reference to the back gate suggests closure, and is a very precise way of describing the end of the narrator’s life. This sense of closure is also demonstrated in the structure of the poem, which is self-contained in its alternate rhyming quatrains. It has a rhyming pattern of abab, which means that the poem is soft and pleasing to hear, reflects the quietness of nature and goes along with the idea of the man being gentle and ‘tremulous’. It is also pleasing to the eye as each stanza loosely mirrors the previous one. However the number of syllables varies in each line, which means the poem is not constrained by its structure. This is fitting to the content of the poem as there are references to birds, and flying which has the connotations of freedom. An example of this is, ‘And the May month flaps its glad green leaves like wings.’ This animal imagery is totally un-restrictive, as well as painting a very bright and vibrant picture of the season that he is describing. The alliteration, combined with each line only having one syllable helps to achieve the bouncing, jolly effect. The line also shows enjambment from the first line that is a technique carried on throughout the poem, adding to the overall continuity. The month of May is also described as being ‘delicate-filmed as new spun silk.’ This simile gives a very precise description of the beauty of spring, comparing it to a shiny new fabric, and giving it an almost transparent quality. There are also the connotations of value and exquisiteness. The second stanza moves consecutively from daytime to dusk, using appropriate  language to describe the time. Hardy is precise in describing the moment the hawk lands as like ‘an eyelids soundless blink.’ This has the combined effect of conveying both the visual swiftness of movement, and also the quietness of the moment. He manages to create an eerie tone by using the word ‘shades,’ which gives the impression that there are many shadows and it is not very easy to see. The eerie tone is continued by the ‘wind-warped upland thorn,’ in which the plosive ‘R’ sound adds to the feeling of rustiness. It shows that the narrator does not only appreciate the bright beauty of the day time, but the more mystical quality of the evening, therefore noticing the full complexity of what nature has to offer. The idea of the day wearing on continues in the third stanza, where the first line foregrounds the rest of the stanza by stating; ‘If I pass during some ‘nocturnal blackness,’ which clearly sets the scene for night time. This is carried on by the description of the hedgehog and the moths, which only venture out at night, which creates a mood of peace and tranquility. The idea that the hedgehog travels furtively suggests a sense of purpose, that the hedgehog has a sly, secret mission to complete, which will go unnoticed in the rest of the world. This seems symbolic for the narrator, who seems to be discretely observing everything. T he secretiveness would help explain the distance that seems to be between him and the rest of the human beings around him. This distance is further achieved by the fact that there are never any names mentioned, or any suggestion of family or relationships. For example ‘one may say,’which is typically impersonal.Stanza four moves from describing the animals that the narrator identifies with, and is more focussed of the narrator and his idea of the people around him. It is different from the previous stanzas in that there is no movement within it, which is appropriate because Hardy is describing the time when the narrator has been ‘stilled at last.’ The focus switches from the visual nature the narrator is so utterly familiar with, to the ‘full starred heavens that winter sees.’ Therefore he is thinking about the unknown, and the life that awaits him after he dies. Again there is the use of personification for winter, as there was for spring, which is important as it signifies the end of the  seasonal cycle where things wither and die.Continuing this somewhat disconsolate tone, the beginning of the last stanza seems to give up on human nature. It asks, ‘and will any say when my bell of quittance is heard in the gloom.’ This brings you back to the closure suggested in the first stanza, where he describes the gate closing on his life. The image of the bell contrasts to the silence of the previous stanzas, especially the one immediately preceding it. It describes the sound dying, and then rising again as a ‘new bells boom.’ The alliteration again helps the line move quickly, suggesting the speed that people rush around. The onomatopoeic word ‘boom’ suggests the loud noise that people make, contrasting to the peace and tranquility of the nature and animals that he describes. The poem ends by asking if the people will say, ‘he hears it not now but used to notice such things?’ This sums up the whole poem, which is expressing how people will not ask these questions. The refrains bring in the new voice in each stanza, having the effect of uniting each one. The meaning of each of the final lines never really changes, achieving the realization that the narrator knows that he will never change the views of the people around him. Hardy is criticizing human nature for not stopping long enough to reflect on what is really meaningful in people’s lives. Therefore in conclusion the repetition of the first line, that ends the poem sums up the whole idea that nothing has actually been resolved. It emphasizes the complexity of nature and the amount of things that goes unnoticed every day and night. Hardy employs various techniques to make the poem come alive, which is crucial in showing his appreciation of what is going on around him. He uses extensive imagery, so that it is both visual, such as by describing the colours, and the explicit detail that is in every small thing that he describes. The silence is also transmitted effectively by word choice such as ‘soundless blink.’ It is also effective in identifying his affinity with animals, as opposed to human beings.

Goggle Eyes by Anne Fine essays

Goggle Eyes by Anne Fine essays Anne Fine uses a number of literary features in her novel Goggle-Eyes to influence the ways the reader responds. These literary elements include: point of view, theme, style, plot, mood/tone, setting and characters. Point of view establishes how the reader sees the story. Lukens (2003, p 168) describes this type of story-telling as one where the reader is able to live, act, feel and think the conflict as the protagonist experiences it and tells it. Fine uses first-person point of view effectively throughout the novel as the reader shares the opinions and feelings of the narrator, Kitty Killin, one of the main characters. Although scarcely more than a child, Kitty appears to be a trustworthy and likeable narrator as she is intelligent, articulate and perceptive. She often appears wiser and more insightful than the adults in the novel. As a result of this we find ourselves sharing her views. Even though Kitty is quite harsh towards Gerald, we agree with her assessment of Gerald as a political Neanderthal (Fine, 1989, p 28) and understand why she states that, After that horrible, horrible row with Mum I absolutely hated him. (Fine, 1989, p 35) Later in the novel when Kittys feelings towards Gerald change, as she wonders if she hadnt been a bit unfair to poor old Gerald Faulkner, deciding so early on that he was the worst thing to have happened to our household since Dad packed his boxes and went off to Berwick upon Tweed....(Fine 1989, p 128) we also modify our views. The personal, chatty style of the novels first person narration, accompanied by simple sentence structure also influence the way we respond. Kittys informal conversational style draws us into her world. We feel as though we are the good friend she is confiding in when she reveals her innermost feelings, for example, when she tells us It suddenly occurred to me that part of the reason I couldnt s...

Italian Proverbs Starting With the Letter A

Italian Proverbs Starting With the Letter A A A buon intenditor poche parole.English translation:  Few words to the good listener.Idiomatic meaning:  A word to the wise is sufficient. A caval donato non si guarda in bocca.English translation:  Dont look a gift horse in the mouth. A chi dai il dito si prende anche il braccio.English translation:  Give them a finger and theyll take the arm.Idiomatic meaning:  Give them an inch and theyll take a mile. A ciascuno il suo.English translation:  To each his own. A confessore, medico e avvocato non tener il ver celato.English translation:  To confessor, doctor, and lawyer do not hide the truth. A mali estremi, estremi rimedi.English translation:  Desperate times call for desperate measures. A nemico che fugge, ponti doro.English translation:  For the enemy who escapes, golden bridges. A ogni uccello il suo nido à ¨ bello.English translation:  To every bird, his own nest is beautiful.Idiomatic meaning:  Theres no place like home. A rubar poco si va in galera, a rubar tanto si fa cariera.English translation:  Steal a little, go to jail; steal a lot, make a career of it. A tutto cà ¨ rimedio, fuorchà ¨ alla morte.English translation:  There is a cure for everything except death. Acqua cheta rovina i ponti.English translation:  Silent waters run deep. Acqua passata non macina pià ¹.English translation:  Thats water under the bridge. Aiutati che Dio taiuta.English translation:  Help youself and God will help you.Idiomatic meaning:  God helps those who help themselves. Al bisogno si conosce lamico.English translation:  A friend in need is a friend indeed. Al contadino non far sapere quanto à ¨ buono il formaggio con le pere.English translation:  Dont let the farmer know how good cheese is with pears. Ama il prossimo tuo come te stesso.English translation:  Love thy neighbor as thyself. Ambasciator non porta pena.English translation:  Dont shoot the messenger. Amico di tutti e di nessuno à ¨ tuttuno.English translation:  A friend to all and a friend to none is one and the same. Avere le mani in pasta.English translation:  To have a finger in the pie. Introduction to Italian Proverbs