The Vietnam War Essays (426 words) - Vietnam War, Free Essays

The Vietnam War Essays (426 words) - Vietnam War, Free Essays The Vietnam War The Vietnam War was a severe war that influenced a great many individuals in a wide range of nations. All wars start in light of the fact that their is a distinction in people?s suppositions, and the Vietnam War was the same. It began in light of the fact that France and a Vietnam chief, Ho Chi Minh, had a distinction in supposition about the kind of government Vietnam ought to have. To discover why the war broke out you should return to the 1750?s. This is the place the French began their purported protectorate province of Vietnam. For a long time the individuals of Vietnam dissented however couldn't compose into a power ground-breaking enough to oppose the French. At that point in 1946 a socialist taught individual called Ho Chi Minh sorted out the individuals of North Vietnam and drove out the French rulers in a war that took eight years. During harmony settlements in Geneva they permitted North and South Vietnam to become separate countries, partitioned on the seventeenth equal. This was uniquely to keep going for a long time. Following two years the two nations would then decide on a typical pioneer and rejoin the two nations again. This never occurred. South Vietnam was anxious about the possibility that that a Communist head would be picked and the country would be in ruins. Socialist guerrillas in South Vietnam contradicting the dropped political decision started assaults on Southern Vietnam and staying French authorities to pick up co! ntrol of South Vietnam. On the off chance that North Vietnam was to start their intrusion of South Vietnam the Communist ruler Ho Chi Minh made certain to have unlimited oversight over the country and spread his thoughts of socialism to neighboring nations. The United States believed this ought not occur so in 1965 the president requested the shelling of North Vietnam and the arrival of US troops in South Vietnam. This at that point made North Vietnam send normal units toward the South. That in this manner, cause more US troops to get included. The entirety of this continued structure and working until it was a full scale war. The primary explanation that the Vietnam War broke out was that the old royal France figured they could keep a purported protectorate state without giving them any opportunity. At that point a socialist chief went along that unified the individuals and took over for the sake of opportunity. The U.S. felt that on the off chance that Vietnam got socialist, at that point neighboring nations would before long follow. They didn't need socialism to spread so they attempted to stop it. Stop it by war and it didn't work out like they figured it would.

Was the colllapse of Muammar Qaddafi's dictatorship caused by the Essay

Was the colllapse of Muammar Qaddafi's fascism brought about by the western world, in view of the advantages they would aquire from - Essay Example Nonetheless, on a closer investigation of a similar film, and that which lies behind the equivalent, one can begin making a revelation of a bizarre story that throws a fairly unflattering light on some of the elites in both American and British (Western world) foundations. Over these four decades rule, various people from the Western world got stirred up, in one way or the other, with Gaddafi and his type of initiative. There are the individuals who were exclusively in quest for his cash and as in this way complimented, yet additionally sneaked to him since they were seeking after kinship with him. Then again, there are those (and this shaped the bigger gathering) who considered him to be their foe. The latte even went above and beyond to benefits their assets in transforming Gaddafi into arrange of a 2-dimensional animation like overall reprobate (Curtis 1). The individuals who had taken dynamic jobs in guaranteeing that Gaddafi's authority disintegrates were not exclusively governm ent officials, yet additionally included covert agents and columnists from such organizations as M16 and CIA, advertising (PR) firms, individuals from Washington think tanks, compassionate intercession rationalists, pioneers of the IRA, scholastics and opulent left wing progressives. Every one of these gatherings had shifted points and this made them utilize this African chief in various manners. Apparently, practically every one of these gatherings were in dread as in both force and impact were evading them in a rushed way and that they were not really sure of what was to occur straightaway. Be that as it may, this paper is designed for profiting an inside and out comprehension of how the Western world had impelled the breakdown of Muammar's fascism and how the West would profit by the equivalent (Watson 1). Presentation Majority of the cases from the Western world have really painted Muammar Gaddafi to be among the malevolent people to have at any point existed. Despite what might be expected be that as it may, and in my view, Gaddafi probably won't have been such detestable. History has it that having been eventually a poor migrant, Gaddafi ascended unequivocally to oust a typically horrendous pedophilic ruler. Also, he fought for the privileges of the poor just as ladies in the Libyan culture. In a worldwide view, Muammar was on the front line in battling for the privileges of the African mainland against Western Imperialism (Roberts 1). It is even questionable that were it not for the Western purposeful publicity machine-ordinarily known as the media-the achievements this African persona had made would have earned himself incredible prize including the Nobel Peace Prize, along these lines situating him among the best chiefs of the universe of the century that has just had its sun setting. It is just that the media could scarcely discussion of the beneficial things that Gaddafi had done, such as being the absolute first head of state in the African mainlan d to create the absolute first obvious contemporary vote based system as differentiated to a lion's share of the phony vote based system portrayals in numerous different nations. In contrast to the cited vote based system in countries, where just those with political state and the banks have the force and not the individuals, the Libyans really had the force presented to them. Muammar's Libya had a majority rule government better than the greater part of the nations on the planet and this was irritating to practically all the Western countries which could barely bear the idea of an underdeveloped nation having unrivaled political framework than that of their own. On the off chance that tyranny was anything to pass by,

Blog Archive The Master Resource List for GMAT Reading Comprehension, Part 1

Blog Archive The Master Resource List for GMAT Reading Comprehension, Part 1 With regard to the GMAT, raw intellectual horsepower helps, but it is not everything.  Manhattan Prep’s  Stacey Koprince  teaches you how to perform at your best on test day by using some common sense. The Pep Talk So, let me get this straight. The GMAT test writers are going to give me somewhat obscure, very dense topics with very complicated ideas and sentence structures. I am going to have about three minutes to read this passage, and then I have to start answering questions about the material. That is a completely artificial setup; it would never happen in the real world! Actually, yes it will. You are going to do lots of case studies in business school. You often will  not  be given enough time to read through every last detail carefully; instead, you will have to determine relative levels of importance and concentrate on the most crucial pieces, while putting together a framework for the main ideas and the big changes in direction or opinion. At work, you often have to make decisions based on incomplete information. At times, you actually do have a ton of informationâ€"but not enough time to review it all before you have to take action. These situations are far from rare in the real world. So when you find yourself a bit unmotivated because you know you have got to study boring Reading Comprehension (RC) today, remind yourself that RC will actually help you develop much-needed skills for business school and beyond! The Disclaimers First, this list includes only free resources, no paid ones. Second, this list is limited to my own articles simply because I am most familiar with my own material. There are a lot of good resources out there that cost some money and/or were not written by meâ€"those resources are just not on this list! How to Read Before you dive into individual question types, you must know some overall processes for RC, starting with how to read! You already know how to read in general, of course, but do you know  how to read RC? You will notice that the first article, linked to in the previous paragraph, discusses not only what  to  read but also what  not  to read. When you have only a few minutes, you also need to know what you can skip or skim (and how to make that decision). For more, check out this lesson on  what not to read. If, after trying the suggestions from this article, you still find yourself really struggling with either reading speed or comprehension, here are some resources to help you  improve your reading skills. This article is especially important for people who do not read regularly in English, either for work or for fun; this is particularly true if your native language is also not English and you did your undergraduate studies in another language. Finally, one of our two main goals when first reading a passage is to  find the main point. (The other main goal is to take some light notes on each paragraph to understand the organization of the information.) When you have mastered those skills, you will be ready to learn how to tackle the questions. Check back next week to learn how! Share ThisTweet GMAT Blog Archive The Master Resource List for GMAT Reading Comprehension, Part 1 With regard to the GMAT, raw intellectual horsepower helps, but it is not everything.  Manhattan Prep’s  Stacey Koprince  teaches you how to perform at your best on test day by using some common sense. The Pep Talk So, let me get this straight. The GMAT test writers are going to give me somewhat obscure, very dense topics with very complicated ideas and sentence structures. I am going to have about three minutes to read this passage, and then I have to start answering questions about the material. That is a completely artificial setup; it would never happen in the real world! Actually, yes it will. You are going to do lots of case studies in business school. You often will  not  be given enough time to read through every last detail carefully; instead, you will have to determine relative levels of importance and concentrate on the most crucial pieces, while putting together a framework for the main ideas and the big changes in direction or opinion. At work, you often have to make decisions based on incomplete information. At times, you actually do have a ton of informationâ€"but not enough time to review it all before you have to take action. These situations are far from rare in the real world. So when you find yourself a bit unmotivated because you know you have got to study boring Reading Comprehension (RC) today, remind yourself that RC will actually help you develop much-needed skills for business school and beyond! The Disclaimers First, this list includes only free resources, no paid ones. Second, this list is limited to my own articles simply because I am most familiar with my own material. There are a lot of good resources out there that cost some money and/or were not written by meâ€"those resources are just not on this list! How to Read Before you dive into individual question types, you must know some overall processes for RC, starting with how to read! You already know how to read in general, of course, but do you know  how to read RC? You will notice that the first article, linked to in the previous paragraph, discusses not only what  to  read but also what  not  to read. When you have only a few minutes, you also need to know what you can skip or skim (and how to make that decision). For more, check out this lesson on  what not to read. If, after trying the suggestions from this article, you still find yourself really struggling with either reading speed or comprehension, here are some resources to help you  improve your reading skills. This article is especially important for people who do not read regularly in English, either for work or for fun; this is particularly true if your native language is also not English and you did your undergraduate studies in another language. Finally, one of our two main goals when first reading a passage is to  find the main point. (The other main goal is to take some light notes on each paragraph to understand the organization of the information.) When you have mastered those skills, you will be ready to learn how to tackle the questions. Check back next week to learn how! Share ThisTweet GMAT Blog Archive The Master Resource List for GMAT Reading Comprehension, Part 1 With regard to the GMAT, raw intellectual horsepower helps, but it is not everything. Manhattan Prep’s  Stacey Koprince  teaches you how to perform at your best on test day by using some common sense. The Pep Talk So, let me get this straight. The GMAT test writers are going to give me somewhat obscure, very dense topics with very complicated ideas and sentence structures. I am going to have about three minutes to read this passage, and then I have to start answering questions about the material. That is a completely artificial setup; it would never happen in the real world! Actually, yes it will. You are going to do lots of case studies in business school. You often will  not  be given enough time to read through every last detail carefully; instead, you will have to determine relative levels of importance and concentrate on the most crucial pieces, while putting together a framework for the main ideas and the big changes in direction or opinion. At work, you often have to make decisions based on incomplete information. At times, you actually do have a ton of informationâ€"but not enough time to review it all before you have to take action. These situations are far from rare in the real world. So when you find yourself a bit unmotivated because you know you have got to study boring Reading Comprehension (RC) today, remind yourself that RC will actually help you develop much-needed skills for business school and beyond! The Disclaimers First, this list includes only free resources, no paid ones. Second, this list is limited to my own articles simply because I am most familiar with my own material. There are a lot of good resources out there that cost some money and/or were not written by meâ€"those resources are just not on this list! How to Read Before you dive into individual question types, you must know some overall processes for RC, starting with how to read! You already know how to read in general, of course, but do you know  how to read RC? You will notice that the first article, linked to in the previous paragraph, discusses not only what  to  read but also what  not  to read. When you have only a few minutes, you also need to know what you can skip or skim (and how to make that decision). For more, check out this lesson on  what to read and what not to read. If, after trying the suggestions from this article, you still find yourself really struggling with either reading speed or comprehension, here are some resources to help you  improve your reading skills. This article is especially important for people who do not read regularly in English, either for work or for fun; this is particularly true if your native language is also not English and you did your undergraduate studies in another language. Finally, one of our two main goals when first reading a passage is to  find the main point. (The other main goal is to take some light notes on each paragraph to understand the organization of the information.) When you have mastered those skills, you will be ready to learn how to tackle the questions. Check back next week to learn how! Share ThisTweet GMAT

The Criminal Justice System For Crime Control And Due Process

The American criminal justice systems have over time faced the need of a justice scheme that incorporated both the crime control and due process. There have been constant debates regarding the superiority of each model. The crime control system is based on curbing criminal activities by focusing mainly on the victim of the crime rather than the rights of the accused criminal. This meant that as long as one claimed breach of rights by another the system would push to punish accused without considering the position that may have occasioned the loss or injury suffered by the victim of the offence. The due process focuses on following the law, and its prerequisite procedures are determining criminal offences and their sentences. This indicates that both victim and accused are given humble time to be heard before the foreclosure of any case. In this Document, I intend to discuss extensively the gaps in the criminal Justice system in relation to crime control and due process, including the ir effects. In addition, this paper will provide the role of evidence in comparison to traditional incarcerations and the modern day values in line with the legal perspective of the justice system. The objective of the criminal justice system should bank on due process rather than crime control. Due process is the means of administering protection of individual rights of criminals in court. The 6th amendment provides that, every criminal has the right to a fair trial with no guilty presumptionShow MoreRelatedDue Process Model versus Crime Control Model Essay834 Words   |  4 PagesThere are two distinct types of models that are found in the English criminal justice system. These are the crime control model and the due process model. They vary in their characteristics and are considered to take divergent objectives. Basing on their evident differences, one of them is actually considered being more effective than the other if the new wave and rate of crime being witnessed in the soc iety is anything to go by. This paper therefore seeks to identify some of the differences betweenRead MoreCrime Control Model And The Due Process Model1327 Words   |  6 Pagesthe criminal process. The two model of the criminal process are the crime control model and the due process model. Both of these models are bring used in the criminal justice system. The two models give understanding to the values of the criminal law with that in mind these two modes are not absolute. Herbert Packer articulates the values of the criminal justice process between due process which is emphasis on the right of an individual and crime control model sees the regulation of criminal conductRead MoreCrime Control Model And The Due Process Model903 Words   |  4 PagesAmerican Criminal Justice System The criminal judicial system in America has two main models, the crime control model and the due process model. There has been several debates on which model is the most effective in combating crime in America. Crime control model emphasizes on crime reduction by increasing prosecution powers (Hung-En, 2006). On the other hand, the due process model of crime control aims at increasing the people’s rights and liberty and limiting governmental powers. Unlike the due processRead MoreCriminal Justice Is A Complex System1114 Words   |  5 PagesCriminal justice is a complex system that requires a method to fully understand the many facets involved. Herbert L. Packer, Stanford University of Law Professor, published two key documents, an article Two Models of the Criminal Process and a book titled The Limits of Criminal Sanction which presented two models of the criminal justice system; the crime control model and the due process model. Packer s objective was to present two very diverse methods to understand and process the workingsRead MoreThe Limits Of The Criminal Sanction Written By The Criminologist Scholar Herbert Packer Essay1619 Words   |  7 Pages The crim inal justice system is finding ways and doing their absolute best to prevent crime and protect their citizens. Preventing crime is not an easy job, the system prevents crime by using their powers to arrest, prosecute, and sentences criminals to prison. Citizens need to feel safe in their environment that they are living in. However, since we are living in a constitutional and democratic society, where citizen rights need to be protected and have due process where people can be innocentRead MoreCriminal Procedure Policy Paper896 Words   |  4 PagesCriminal Procedure Policy James Knight CJA/364 October 17, 2012 David Klein * * Criminal Procedure Policy * The criminal procedure policy is initiated with a crime committed by a perpetrator. This process for the criminal can end at any of the various steps of the criminal process. As a criminal is process the individual has rights that are provided by the United States Constitution to ensure fairness and justice. The two major procedural models that shape the criminalRead MoreThe Consensus, Crime Control, and Due Process Models Essay1630 Words   |  7 PagesThe criminal justice system consists of models and theories that often contradict one another. Of these models are the crime control model, the due process, model, the consensus model and the conflict model. In this paper these models are evaluated and defined, as well as each entity in the criminal justice systems role within each model. Policing, corrections and the court system all subscribe to each model in some way and in a hurried manner in cases that dictate such a response. As describedRead MoreCriminal Procedure Essay141 9 Words   |  6 PagesThe due process and crime control models, both created by Stanford University law professor Herbert Packer, represents two opposing method of principles functioning within criminal justice system. Although the models describe the important facets of the politics and practice of criminal justice, both have been criticized since presented by Packer in 1964. Presently both models are acknowledged as imperfect standards to explain the politics and law of criminal justice. The crime control ideal representsRead MoreThree Components Of The Criminal Justice System950 Words   |  4 Pagescomponents of the American criminal justice system are the police, courts, and corrections. These components operate independently of one another and maintain different goals, histories, and operating procedures (Neubauer Fradella, 2017). There are two commonly accepted models of the criminal justice system, the crime control model and due process model. These two models vary at the basic level, the crime control model aims to protect society at all costs while the due process model protects the rightsRead MoreDue Process1391 Words   |  6 PagesDue Process And Crime Control Models Criminology Essay ukessays.com /essays/criminology/due-process-and-crime-control-models-criminology-essay.php Due Process The basis of the due process model is formal structure. When used correctly, the due process model protects the rights of suspects accused of various crimes. The due process model reduces many errors that occur during the investigation, arrest, evidence gathering, and trial. Due process does not support much of the evidence that is used

Japanese School System Facts

The Japanese educational system was reformed after World War II. The old 6-5-3-3 system was changed to a 6-3-3-4 system (6 years of elementary school, 3 years of junior high school, 3 years of senior high school and 4 years of University) with reference to the American system. The gimukyoiku ç ¾ ©Ã¥â€¹â„¢Ã¦â€¢â„¢Ã¨â€š ² (compulsory education) time period is 9 years, 6 in shougakkou Ã¥ ° Ã¥ ­ ¦Ã¦   ¡ (elementary school) and 3 in chuugakkou ä ¸ ­Ã¥ ­ ¦Ã¦   ¡ (junior high school). Japan has one of the worlds best-educated populations, with 100% enrollment in compulsory grades and zero illiteracy. While not compulsory, high school (koukou é «ËœÃ¦   ¡) enrollment is over 96% nationwide and nearly 100% in the cities. The high school drop out rate is about 2% and has been increasing. About 46% of all high school graduates go on to university or junior college. The Ministry of Education closely supervises curriculum, textbooks, and classes and maintains a uniform level of education throughout the country. As a result, a high standard of education is possible. Student Life Most schools operate on a three-term system with the new year starting in April. The modern educational system started in 1872 and is modeled after the French school system, which begins in April. The fiscal year in Japan also begins in April and ends in March of the following year, which is more convenient in many aspects. April is the height of spring when cherry blossoms  (the most loved flower of the Japanese!) bloom and the most suitable time for a new start in Japan. This difference in the school-year system causes some inconvenience to students who wish to study abroad in the U.S. A half-year is wasted waiting to get in and often another year is wasted when coming back to the Japanese university system and having to repeat a year. Except for the lower grades of elementary school, the average school day on weekdays is 6 hours, which makes it one of the longest school days in the world. Even after school lets out, the children have drills and other homework to keep them busy. Vacations are 6 weeks in the summer and about 2 weeks each for winter and spring breaks. There is often homework over these vacations.   Every class has its own fixed classroom where its students take all the courses, except for practical training and laboratory work. During elementary education, in most cases, one teacher teaches all the subjects in each class. As a result of the rapid population growth after World War II, the numbers of students in a typical elementary or junior high school class once exceeded 50 students, but now it is kept under 40. At public elementary and junior high school, school lunch (kyuushoku ç µ ¦Ã© £Å¸) is provided on a standardized menu, and it is eaten in the classroom. Nearly all junior high schools require their students to wear a school uniform (seifuku åˆ ¶Ã¦Å" ). A big difference between the Japanese school system and the American School system is that Americans respect individuality while the Japanese control the individual by observing group rules. This helps to explain the Japanese characteristic of group behavior. Translation Exercise Because of the rapid population growth after World War II, the number of students in a typical elementary or junior high school once exceeded 50.  Dainiji sekai taisen no ato no kyuugekina jinkou zouka no tame, tenkeitekina shou-chuu gakkou no seitosu wa katsute go-juu nin o koemashita.ç ¬ ¬Ã¤ ºÅ'æ ¬ ¡Ã¤ ¸â€"ç•Å'Ã¥ ¤ §Ã¦Ë† ¦Ã£  ®Ã£ â€šÃ£  ¨Ã£  ®Ã¦â‚¬ ¥Ã¦ ¿â‚¬Ã£  ªÃ¤ º ºÃ¥  £Ã¥ ¢â€"åŠ  Ã£  ®Ã£ Å¸Ã£â€š Ã£â‚¬ Ã¥â€¦ ¸Ã¥Å¾â€¹Ã§Å¡â€žÃ£  ªÃ¥ ° Ã¤ ¸ ­Ã¥ ­ ¦Ã¦   ¡Ã£  ®Ã§â€Å¸Ã¥ ¾â€™Ã¦â€¢ °Ã£  ¯Ã£ â€¹Ã£  ¤Ã£  ¦Ã¤ º ºÃ£â€šâ€™Ã¨ ¶â€¦Ã£ Ë†Ã£  ¾Ã£ â€"㠁Ÿã€‚ Grammar ~no tame means because of ~. I didnt go to work because of a cold.Kaze no tame, shigoto ni ikimasen deshita.é ¢ ¨Ã©â€š ªÃ£  ®Ã£ Å¸Ã£â€š Ã£â‚¬ Ã¤ »â€¢Ã¤ ºâ€¹Ã£  «Ã¨ ¡Å'㠁 Ã£  ¾Ã£ â€ºÃ£â€šâ€œÃ£  §Ã£ â€"㠁Ÿã€‚ Vocabulary dainiji sekai taisen ç ¬ ¬Ã¤ ºÅ'æ ¬ ¡Ã¤ ¸â€"ç•Å'Ã¥ ¤ §Ã¦Ë† ¦ World War II ato 㠁‚㠁 ¨ after kyuugekina æ€ ¥Ã¦ ¿â‚¬Ã£  ª rapid jinkou zouka ä º ºÃ¥  £Ã¥ ¢â€"åŠ   population growth tenkeitekina å… ¸Ã¥Å¾â€¹Ã§Å¡â€žÃ£  ª typical shou chuu gakkou Ã¥ ° Ã¤ ¸ ­Ã¥ ­ ¦Ã¦   ¡ elementary and junior high schools seitosuu 生å ¾â€™Ã¦â€¢ ° the numbers of students katsute 㠁‹ã  ¤Ã£  ¦ once go-juu ä ºâ€Ã¥   fifty koeru è ¶â€¦Ã£ Ë†Ã£â€šâ€¹ to exceed

The Maslow s Hierarchy Of Needs Essay - 1504 Words

Look at Maslow’s Hierarchy of Needs you see that the physiological things are on the bottom. This includes things like food, water, breathing, sleep, and shelter. Things people can not live without. If you have all of those things then you can live, you may not be able to live an exciting life if that is all you have, but you get to live. Even the people that have a substantial amount of everything on every level of the pyramid still want something. I know that I have all the necessities that I need to live, but there are still things I want. When I think about what I want compared to what people in Zambia want, there are drastic differences. Most of us live such a privileged life we want things like a new car or a new phone, but people in Zambia? They want things like a nourishing meal or clean, fresh water. Our style of life makes malnutrition or lack of water something that is almost unimaginable. For all of the people that are suffering from malnutrition, they do not even meet the physiological needs on Maslow’s Hierarchy of Needs. This makes their lives ones that are constantly struggling, and makes the people suffering unable to live a quality, fun, adventurous life. When more people are born they do not think about how it could negatively affect their lives. If someone is trying to feed a family with one dollar a day, like 76% of Zambians are, then how are they going to feed one more person. Also, with 14.5% of their population having HIV/AIDs the childShow MoreRelatedMaslow s Hierarchy Of Needs1741 Words   |  7 PagesMaslow’s hierarchy of needs and Herzberg’s. The Maslow’s hierarchy of needs include five levels, and at the certain extent, reflect the rule of human s activities on psychological and behavior. Herzberg’ describe the more details of worker agree or disagree about working. In this essay, more related knowledge details and effects will de described, then, analysis the two theories indi vidual, choose a better one. II. Describe the two theories. 2.1Maslow’s hierarchy of needs The Maslow’s hierarchy of needsRead MoreMaslow s Hierarchy Of Needs1536 Words   |  7 Pagesunderstanding of how to motivate different personality types. In the research I am going to compare Maslow’s hierarchy of needs against Lawrence and Nohira’s 4 drive theory in an attempt to better understand their possible uses inside an organizational structure. Let’s first take a look a look at the two theories before discussing their potential benefit. Maslow’s Hierarchy of Needs. We need to keep in mind that Maslow’s field was phycology, so his research was done from a medical viewpoint more soRead MoreMaslow s Hierarchy Of Needs1295 Words   |  6 PagesMaslow’s hierarchy of needs (p. 379 in EP)? Outline each level and discuss how it relates to motivation. Abraham Maslow was born in 1908 in Brooklyn, New York. He originally studied law because of the influence of my parents, but after marrying his first cousin, Bertha Goodman, and moving to Wisconsin, he became interested in psychology. After achieving his Masters in Psychology, Maslow moved back to Brooklyn and started teaching at a school there. â€Å"One of the many interesting things Maslow noticedRead MoreMaslow s Hierarchy Of Needs1524 Words   |  7 PagesSummary of Maslow’s The Hierarchy of Needs Abraham Maslow developed the theories of motivation because he felt that the sophistication of human behavior could not be portrayed through reinforcement or rewards. He felt that human action were directed toward realization and fulfillments and that behavior could be gratified while using multiple types of needs at the same time. Maslow wanted to find positive motivation as to why people react or engage in certain behaviors. He felt that basic survivalRead MoreMaslow s Hierarchy Of Needs982 Words   |  4 PagesAbraham Maslow was one of the most influential and important educational psychologists and is recognized by many for his theory on mankind’s hierarchy of needs. Maslow’s theory which is known as â€Å"Maslow’s Hierarchy of Needs† is best explained as a pyramid of needs that we as humans must meet in order to progress to another stage of needs. There are five stages in the pyramid of needs and they go as follows: physiological, safety, love and b elongingness, esteem, and finally self-actualization. MaslowRead MoreMaslow s The Hierarchy Of Needs1769 Words   |  8 Pages Summary of Maslow’s The Hierarchy of Needs Jennifer Thompson Arkansas Tech University Author Note This individual research paper is being submitted on October 13, 2014 for Loretta Cochran’s Management [BUAD 3123] course. â€Æ' Summary of Maslow’s The Hierarchy of Needs Abraham Maslow developed the theories of motivation because he felt that the sophistication of human behavior could not be portrayed through reinforcement or rewards. He felt that human action were directed toward realizationRead MoreMaslow s Hierarchy Of Needs1498 Words   |  6 Pagesjust want to survive in life they want to flourish. Maslow s hierarchy of needs explains to us a ranking of needs for most essential to the least. While the interactionist point of view explains how humans are social creatures and social interaction is just as important as all of the other needs listed on Maslow’s Model. Maslow s hierarchy of needs is a ranking of needs for most essential to the least. Corrections Today explains that Abraham Maslow was an American psychologist born in New York, heRead MoreMaslow s Hierarchy Of Needs Essay1527 Words   |  7 Pages This international technology company demands strong motivation, stupendous leadership and great understanding between workers. Leaders need to create willingness amongst the employees to operate at their highest potential; this willingness is referred to as motivation. This report is based on a content/needs theory of motivation (Maslow’s hierarchy of needs). It consists of two pieces of primary research on the theory. The first one summarises worker motivation on selected construction sites inRead MoreMaslow s Hierarchy Of Needs1846 Words   |  8 PagesAbraham Maslow developed the Hierarchy of needs (HON) to try and explain human psychological developments and how these manifest themselves into a worker’s life. 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Organisations are forced to be flexible, efficient and productive to excel at their performance. This

Accounting Financial Analysis of Cochlear Limited

Question: Discuss about theAccounting Financial Analysis of Cochlear Limited. Answer: Introduction Cochlear Limited is a biotechnology company serving globally and designing, producing, and delivering the Cochlear implant and the Baha bone conduction implant. Cochlear was founded in 1981 and took help from Australian Government. Cochlear produces three different products for different situations in medical (Skrivan and Drevinek 2016). First is a Nucleus system combining an dynamic stimulant accessory is implanted by surgery behind a persons ear. Hybrid is an electric hearing system with a combination of Cochlear embedded and an audio hearing device (Cochlear.com 2016). After critically analyzing the annual report of Cochlear Limited, the disclosure requirements are examined relating to Property, Plant and Equipment as per AASB 116 and the fair view of financial record and the qualitative features of helpful financial data according to the Conceptual Framework for Financial Reporting covering OB1-OB21 and QC1-QC39 are analyzed. Conceptual Structure for Financial Reporting Investors, creditors lenders are the users of the financial reporting. The information is relevant for the transaction of the debt or equity products to assess the management's resource handling capabilities. According to International Financial Reporting Standards (IFRS) Framework, market regulators may find it useful, but it cannot provide detail information to make any economic decision. However, objectives of financial regulation and general purpose financial planning may not be consistent. Therefore, the general purpose financial planning report is not for the regulators, as they are not considered as primary users. Future cash flow inflow and outflow ability of an entity influenced by the general economic events may be understood from the information about an entitys financial performance in a quarter (Macve 2015). To understand the total change in an entity's claims and economic resources, it is important to analyze the impact of the change on financial performance to shareho lders. [OB1-OB21] Users find qualitative characteristics of useful financial reporting very helpful while making decisions about an entity. Qualitative characteristics also apply to financial records. Financial data can be very helpful if it is verified, compared, and fairly represented. Authentic financial data can make a difference in the decision taken by the users. The confirmatory value and predictive value are internally related in the financial information. Understandability, comparability, timeliness, and verifiability are essential characteristics of financial reporting. Enhancement of qualitative characteristics is necessary. Cost exists in every part of financial information. The assessment of benefits and costs are done by the International Accounting Standards Board (IASB). The International Accounting Standards Board has the authority to judge whether the reporting requirements are justified by the different entities or not (Aasb.gov.au 2016). [QC1-QC39] Requirements for PPE as per AASB The objective of the Accounting Standard AASB 116 is to recommend treatment of accounting for Property, Plant and Equipment so as financial statement user ascertains information about the investment and changes made by the company in Property, Plant and Equipment. Key problems in Property, Plant and Equipment accounting are the realization of assets, determining their carrying amounts, depreciation charges and loss by deterioration to be recognized (AASB 2015). The cost of owned Property, Plant and Equipment of Cochlear Limited is calculated as the price of the asset minus depreciation minus loss by damage (Hu, Percy and Yao 2015). The self-constructed asset value includes material cost and direct labor and any other cost which is related to asset maintenance for usage purpose. Cost related to replacement of a portion of Property, Plant and Equipment are funded in the transfer measure if its credible that monetary gain of the future will move to Cochlear Limited. All values are recog nizable in the income statement. Payments being made under performing sublets are charged on straight line method a term of lease. Minimum rent amount includes fixed rate increase. Reduction is applied because the fixed assets used for business have a cost and the property is useful only for few years. It is calculated as the value of property, plant and machinery minus the predicted surplus amount on the straight-line method over their estimated use. The estimated life of leasehold improvement is one to fifteen years and plant and equipment between three to fourteen years. Depreciation is mentioned in the income statement from the date of acquiring the asset and held ready for use. Depreciation is checked at every balance sheet date and adjustments are made. Table 1: Total Property, Plant and Equipment at Net Book Value On 30th June 2014, plant and equipment were damaged because the product value was reexamined. Out of the $14 million damage expense, $6.3 million was destroyed reversal that is utilized with the Cochlear implant. Cochlear added on the equipping amount to hedge unpredictable result. For the year ended 30th June 2015, no damage turnaround was recorded (Mayorga and Sidhu 2012). Fundamentals and Characteristics of PPE as per AASB 116 The value of Property, Plant and Equipment are identified as a credit if the future economic gain will move to the company and value of the item is measured accurately. From the annual report of Cochlear Limited it is found that the cost related to replacement of a portion of Property, Plant and Equipment are funded in the transfer measure if its credible that monetary gain of the future will move towards Cochlear Limited. All values are recognizable in the income statement (Yao, Percy and Hu 2015). A company evaluates the value of Property, Plant and Equipment when it is obtained. It is the value to obtain Property, Plant and Equipment and the expense charged to change or service a portion of it. From the annual report of Cochlear Limited, it is found that the value of owned assets includes material cost and direct labor cost and other charges which turned the asset into a useful condition mode for the purpose of using it (Valuation 2013). Objectives of Financial Reporting Relating to PPE The purpose of the accounting standard AASB 116 is to suggest treatment for Property, Plant and Equipment so that the financial statement end user can ascertain data regarding the contribution and changes made by the company in Property, Plant and Equipment. Key problems in Property, Plant and Equipment accounting are the realization of assets, determining their carrying amounts, depreciation charges and loss by deterioration to be recognized. On 30th June 2014, plant and equipment were damaged because the product value was reexamined. Out of the $14 million damage expense, $6.3 million was destroyed reversal that is utilized with the Cochlear implant. Cochlear increased the provision amount to hedge unpredictable result. For the year ended 30th June 2015, no damage reversal was recorded. The reduction amount is applied on the Property, Plant and Equipment on the straight-line method. The estimated life of leasehold improvement is between one to fifteen years and plant and equipment three to fourteen years (Laing and Perrin 2014). Conclusion By the objectives of the accounting standard AASB 116, Cochlear Limited is following the accounting standard objectives. For the financial year ended 30th June 2015, 88% of sales revenue was from Cochlear Nucleus products and 12% from Baha products. The launch of Nucleus sound processor in Financial Year 2014 led to an increase in the upgrade sales in Financial Year 2015 as customers are upgrading to new technology. Reference AASB, C.A.S., 2015. Investment Property. Aasb.gov.au. (2016). Australian Accounting Standards Board (AASB) - Home. [online] Available at: https://www.aasb.gov.au/ [Accessed 24 Sep. 2016]. Cochlear.com. (2016). Cochlear Hearing Implants | Official Website | Cochlear International. [online] Available at: https://www.cochlear.com/ [Accessed 24 Sep. 2016]. Hu, F., Percy, M. and Yao, D., 2015. Asset revaluations and earnings management: Evidence from Australian companies. Corporate Ownership and Control, 13(1), pp.930-939. Laing, G.K. and Perrin, R.W., 2014. Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models. International Journal of Critical Accounting, 6(5-6), pp.509-519. Macve, R., 2015. A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Mayorga, D.M. and Sidhu, B.K., 2012. Corporate disclosures of the major sources of estimation uncertainties. Australian Accounting Review, 22(1), pp.25-39. Skrivan, J. and Drevinek, P., 2016. A case report of a cochlear implant infectionA reason to explant the device?. Cochlear Implants International, pp.1-4. Valuation, G., 2013. Advisory. East Midtown Rezoning District Improvement Bonus (DIB) Contribution Rate Market Study. Yao, D.F.T., Percy, M. and Hu, F., 2015. Fair value accounting for non-current assets and audit fees: evidence from Australian companies. Journal of Contemporary Accounting Economics, 11(1), pp.31-45.