Saturday, May 23, 2020

The Recovery Model Of Mental Health - 3069 Words

In today’s society, many people are begin diagnosed with, treated and recovering from mental health issues. Mental health issues are growing rapid pace. The increase of mental health disorders communities are struggling to keep up with the demand. Communities are also struggling to keep up with information and facts that surround mental health and recovery. The recovery model can be implemented into to a community setting but first we have to understand why it is important model and what it is. With crucial education the community can benefit from the recovery model which can help reduce or dissolve the stigma that surrounding mental illness and allow for growth or the mental health population and recovery population. Often time’s mental illness and recovery can go hand in hand. The recovery model is about bring change to the community in regards to mental health. This is not an old style of thinking but rather a new way of thinking, a new plan, different approach to handling and treating mental health illness and the community as a whole. The recovery model helps people return to a place where they can live a productive and functioning life; it does not believe in institutionalizing and medicating people as primary form of treatment and management for mental health illness. â€Å"The concept of mental health recovery has been evident in consumers/ survivor writing in the late 1980s† (Onken, Craig, Ridgeway, Ralph, and Cook, 2007). Defining what the Recovery model is anShow MoreRelatedRecovery Model in Mental Health Services2145 Words   |  9 PagesWhat are the implications of a recovery model for mental health services and for service users/survivors? In discussing the implications of a recovery model on service users/survivors and mental health services, it is essential to define recovery. In illustrating the controversial nature of this concept it is pragmatic to discuss service users and workers in mental health because implications of the recovery model affect both, but in different ways. It is important to realize there is a divisionRead MoreEssay on A Mental Health Program Based on Recovery Focused Model1568 Words   |  7 Pages The mental health program that I will develop would incorporate a recovery focused model. To begin with the environmental setting, the agency would have a clean facility that was appropriate for participants to feel safe. Moreover, there would be different artistic paintings that were diverse and culturally competent. The room would be colorful and friendly where participants would feel inspired to have positive feelings before their session. Collins (2008) describes optimism and hope as strongRead MoreA Vision for Change: The Recovery Model and Irish Mental Health Services2760 Words   |  12 PagesA Vision for Change details a comprehensive model of mental health service provision for Ireland. It describes a framework for building and fostering positive mental health across the entire community and for providing accessible, community based specialist services for people with mental illness (HSE, 2012). It focuses on a person-centred treatment approach, which looks at each element through an integrated care plan for service users, with special emphasis put on involving the service users, theirRead MoreThe Mental Health Treatment Of Australia1571 Words   |  7 PagesIn the Mental Health treatment we can distinguish two different approaches to patient treatment, this is known as models of treatment, firstly we have a medical model, and secondary we a using person recovery model. To understanding of recovery in Australia, we have to acknowledge that is heavily influenced by recovery research and literature from the USA, Canada and New Zealand It is suggested that the term â€Å"recovery† has been adopted in Australia from the late 1980s (Lakeman, 2004, p.212; McGrathRead MoreMental Health Service Delivery Models1146 Words   |  5 PagesMental health illness is related to a group of illness, anxiety and stress are the most common health problems. Mental illness affects how a person feels, thinks, behaves, and interacts with other people (Department of Health, 2007). Mental health service delivery models in Australia has significantly changed from institutional care to the community care setting (Frost et al., 2017). This easy will discuss about he changes in services before and post institutional, how recovery model introduced inRead MoreDr. X And Its Effects On Society1621 Words   |  7 Pagesof eyes. Recovery Model SAMHSA has established a working definition of recovery that defines recovery as a process of change through which individuals improve their health and wellness, live self-directed lives, and strive to reach their full potential. Recovery is built on access to evidence-based clinical treatment and recovery support services for all populations. The Substance Abuse and Mental Health Services Administration (SAMHSA) is the agency within the U.S. Department of Health and HumanRead MoreThe Expression Of Recovery Model1147 Words   |  5 PagesThe expression of â€Å"recovery† originally began in the addictions field, referring to a person recovering from a drug or alcohol disorder. Emerged in the 1930’s as a grassroots consumer advocacy movement, it was not taken seriously by professionals until in the 1980’s. It was at this time the mental health field therapist realizes that, similar to recovery from an addiction, recovery from a mental illness is also possible. Re covery is describing as a personal centered, that is contested with problemsRead MoreType 2 Diabetes And Psychotic Depression Essay1333 Words   |  6 Pagesdelaying the diagnosis or detection of co-occurring diabetes. Risk Assessment in Mental Health Mental health services can manage risk and safety more effectively by involving service users in planning for safety. However, conventional clinical techniques of risk assessment are obstacles to creating normal and risk-free physical life for admitted and recovering mental health patients. It is recommended that mental service givers and patients should work jointly to develop and implement effectiveRead MoreThe Ethical Imperative Of Recovery Oriented Practices1746 Words   |  7 Pagesarticles; Mental illness and wellbeing: the central importance of positive psychology and recovery approached (Slade, 2010) and Preserving the Person: The Ethical Imperative of Recovery-Oriented Practices (Atterbury , 2014)and its impact on practice. For both articles the dominant theme which runs through is recovery. There is no exact meaning of recovery in mental health. Professional meaning of recovery differentiate between clinical recovery, where there is no symptoms, and social recovery, whereRead MoreThe Problem of Mental Health Patients Being Shunned by Doctors1860 Words   |  7 PagesRunning Head: Mental Health Patients Shunned By Doctors Mental Health Patients Shunned By Doctors Mental Health Patients Shunned By Doctors Introduction Mental health patients are often shunned and experience discrimination by mental health professionals due to the social stigma attached to them. Though, healthcare system is a place where mental health patients should be dealt with kindness and compassion so that their disorder or disease is well treated. Shunning and neglecting attitude

Tuesday, May 19, 2020

The Evolution of Graphical Styles in Video Games - Free Essay Example

Sample details Pages: 6 Words: 1715 Downloads: 3 Date added: 2019/05/07 Category Entertainment Essay Level High school Tags: Video Games Essay Did you like this example? One of the most vital things in game development is graphical style. Overall, the visual style of a game is often the significant factor in creating a fun and interesting experience for gamers. Various methods of experimentation are used to visualize game content (Lee, Gee, Dolah). Don’t waste time! Our writers will create an original "The Evolution of Graphical Styles in Video Games" essay for you Create order By applying diverse design techniques, artists as well as game developers are able to achieve different results in the presentation of video games. In the context of visual design, graphic style is a term used to describe illustrations in games, and it is also the presentational facet of the surroundings in gaming that is seen by the players (Lee, Gee, Dolah). Game scholars have discovered three specific categories of graphical styles used in the game industry. These styles are abstract, stylized and realistic. These graphical stylescan be compared and explained to show successful gaming graphics and experiences. Abstract Graphical Style Abstractionism is one of the graphical style categories. It uses geometric shapes and forms instead of clearly detailed characters, objects, or recognizable places (J? ¤rvinen 124). In art, abstractionism it employs lines, colors, various geometrical forms, and their relationships to one another (Abstract). Abstractionism is nonrepresentational and does not derive directly from life. At the very least, games do replicate some sort of an environment. Different abstract puzzle games emphasize forms and shapes, however, these forms are generally more stylized instead of being abstract (J? ¤rvinen 123). The 1970s showcased the beginning of arcade and home video games, reaching mainstream popularity. Many of the games from the 70s were minimalistic and abstract when relating to graphic design. Due to the technology and hardware limitations at the time, the creation of characters, objects, and environments were simplified to the bare minimum of recognition. The majority of the games were stylized graphics with geometric shapes that served as abstract style (J? ¤rvinen 123). There were many successful abstract games, especially during this time period. Pong is a go od example of this (see figure 1). It launched the video game industry in the 1970s. Pong was like a virtual version of a table tennis game where the white ?blocks were expressed as racquets and the small square as the ball. Pong was considered one of the most successful games created because of its simple nature and entertaining gameplay. The 1980s was the golden decade for the development of video games. A memorable event was the Great North American Video Game Crash between 1983 and 1985. This created a recession in the game industry due to an oversaturated market of undistinguished video games and systems (The Great Video Game Crash). In 1985, with the success of the Nintendo Entertainment System (NES), the game industry finally got itself back up. The 80s showed more variety in graphical styles as game developers started to exercise with new technology, thus creating games that were more complex. For example, more details were created by a higher amount of pixels (Wolf, 58). By the end of the 1980s, technology had greatly improved which led to games to become graphically more complex and detailed. Therefore, instead of abstract style being a default style, it began to evolve to be more of an artistic choice (Wolf 58.). In present day, seeing video games with abstract styles is less common. This is mainly due to the increasing popularity of storytelling and how abstract games are more difficult to market. It is also unlikely for big budget titles to be purely abstract, however, the style has been making a comeback in the world of mobile gaming (Egenfeldt-Nielsen et al. 144). The 2000s have been a vital era in video gaming. During this decade, Sony, Nintendo and Microsoft have taken control of the gaming world with its stylized and realistic graphical styles. However, that only lasted until the popularity of smartphones bloomed in the late 2000s, which resulted in the high demand of mobile gaming as well as the comeback of abstract games (Number of Apps). The abstract style is also easier to work with on different mobile hardware since abstract games are usually not as demanding graphically, as compared to some stylized ones, for example. One of the most popular mobile games utilizing the abstract st yle is Geometry Dash (see figure 2). Even though mobile gaming existed before the time of smartphones, the choices and the quality of these games are not the best. Stylized Graphical Style Stylized graphics involves on depicting a person or an object by exaggerating its most prominent features (Egenfeldt-Nielsen et al. 173). Stylized graphics are carried out in a wide range of different artistic interpretations. One form is caricaturism (Egenfeldt-Nielsen et al. 123). A caricature refers to the representation of character or an object that is simplified to its most characteristic features (J? ¤rvinen 122). In terms of computer graphics, this style can also be attributed as non-photorealistic rendering or NPR. In other words, NPR focuses on visualizing the content with particular digital art styles (Winkenbach and Salesin). As opposed to photorealism, where the idea is to accurately recreate detailed representation of life-like images, NPR takes incentive from paintings, drawings and cartoons. From the 1990s until now, stylized graphics continued to be used in numerous two-dimensional video games. The 90s was a time to be considered as one of the most innovative eras in gaming (acyentertainment). During that time, video game graphics started to make its transition from pixels and sprites, which were icons in computer games that can be moved around the screen by a controller (Sprite), into fully rendered 3D graphics. Due to this, stylized graphics were able to co-exist with 3D graphics. The exaggerated cartoon art graphics made the most impact compared to the other amounts of realistic games. Additionally, stylized graphics were very adaptable and could be completed in different techniques. When 3D computer graphics were becoming more dominant, the first 3D games that had cartoon graphics accurately parallel with their 2D versions from a design perspective. A couple iconic examples of stylized games are Spyro the Dragon and Super Mario 64 (see figure 3). In more ways than e ver, Nintendos Super Mario 64 was considered the most significant and revolutionary three-dimensional games. It had set a standard for the character and camera movement in third-person and it was also the first Mario game created that was in 3D (Stanton 2015). Since the 90s until today, comic/cartoon styled graphics continued to grow towards a more realistic approach when it came towards big budget titles. Current cartoon games often prioritize the aesthetic and atmosphere or a unique style of its universe. Some examples of the cartoon styles seen in todays games are Overwatch, Team Fortress, and Splatoon (see figure 4). Square Enix, a Japanese video game company, targets more on character design. Therefore, they are well-known for their cartoon art style. To explain Square Enixs unique style, they are famous for incorporating both western and eastern art styles (Plunkett). Two noted examples of their look are the Final Fantasy series and Kingdom Hearts series (see figure 5). The tr ade look of these games, designed by Tetsuya Nomura, has created a style that most fans would associate and recognize when seen. The style usually features exaggerated hair styles, oversized weapons, and clothing details (Plunkett). Stylized graphics are a popular style across all common gaming platforms. Due to the visual, versatile nature of stylized graphics, the style is cohesive with any game genre and can also be changed or tweaked to accommodate nearly every gamers needs, whether it be an adult or a child. Realistic Graphical Style In art and literature, realism means the treatment of forms, colors, and space, in a manner as to emphasize their correspondence to actuality or to ordinary visual experience (Realism). Photorealism is a subgenre of realism that takes the style in a different direction. In art, photorealism creates the image as accurately realistic as possible, often when the artist studies the photo and tries to remake it in a different medium (Photorealism). One more subgenre of realism is semi-realism. It is a style that is has a majority of realistic aspects but also has exaggerated, simplified and stylized characteristics. Photorealism is a graphical style that tries to replicate a detailed representation as obtained in a photograph through a non-photographic medium, such as, computer graphics (J? ¤rvinen). A few examples of photorealistic games are Gears of War, the Assassins Creed series, and The Last of Us (see figure 6). Current three-dimensional video games are usually rendered using rasterization. This technique is an algorithm that converts an image into points on a grid (Scharr). Then, the lighting and shadows are made separately by pin pointing from a stated light source. Stylized realism is basically a combined style of stylized and photorealistic graphics. The style is characterized with exaggerated appearances that are found in cartoon and artistic styles. At the same time, it also carry strong photorealistic aspects. In three-dimensional video games, graphics designers would first create the artistic and emphasized 3D models and animations, then render these models with photorealistic textures, shaders and lighting settings (Anhut). The main components that would make a game be considered as stylized realism are: the game must already be stylized, whether it would be characters, spaces or objects and the graphic details must apply realistic materials, textures and accurate lighting in the 3D environment (Anhut). A few examples of stylized realistic games include, Mortal Kombat X, Bioshock Infinite, and the Tekken series (see figure 7). The graphical style in the Tekken franchise demonstrates stylized realism very well. The games design usually depicts photorealistic and innovative environments while still having the stylized aspect as well as the exaggerated features in the character design. Most of the unrealistic parts in the character design are the face and body proportions, intense, oversized weapons, and costume design. Due to the nature of stylized graphics in general, the games were not usually as demanding as pure photorealistic games were. Additionally, by idealizing and exaggerating the character design, the developers managed to avoid the had-to-conquer phenomenon uncanny valley. Because of these reasons, games made in stylized realism managed to age well compared to photorealistic games. Overall, photorealism has become the common graphical style in todays video games. It is also assumed that the style will remain as the popular option for awhile. Even though photorealism has been the most favored style in past years, it is hard to imagine what will come next.

Monday, May 11, 2020

The Bullying Of A Coca Cola Commercial - 1217 Words

In Recent, studies it has been shown that 78% of kids are being bullied around the World. The bullying taking place in schools, clubs, social media, and even at home. In a coca cola commercial â€Å"Bullying† which focuses on breaking down prejudices and bullying by promoting good ethics that kids can do. Encourages everybody and can promote future generations to take action in developing good ethics that can stop bullying from continuing. People cannot be so quick to judge a person. Coca Cola states that â€Å"It takes a few seconds to build a prejudice that’s why thousands of kids like Aleix, Manuel, Alejandro, Cintia, and Marc suffer from bullying every day†(coca cola). Lend an open hand to everybody â€Å"Without Prejudice, We Make a Happier World† (coca cola).Therefore, it is important to promote good ethics in schools, clubs, social media, and at home. So prejudicial bullying can stop. Prejudicial bullying deals with individuals who are prejudice towards individuals of different race, religions, or sexual orientation. This type of bullying can involve all other types of bullying. Which are cyber, verbal, relational, and physical. When this form of bullying occurs it is because kids, teens, young adults, or in some cases adults are targeting individuals who are different from them and pointing them out. No one no matter what race, age, who they are or where they come from should go through bullying. A person who going through some form of bullying will try to attempt suicide.Show MoreRelatedCoca Cola Commercial, Brotherly Love, Aired During Super Bowl 501351 Words   |  6 PagesThe Coca-Cola commercial, â€Å"Brotherly Love† aired during Super Bowl 50 tells a story of a brotherly bond. Coca-Cola is a company that has spread across the globe, â€Å"through the years, the company has deployed memorable advertising in all media, the latest technology, and a m odel production and distribution system to increase and maintain its success† (Myers). The success of Coca-Cola relied on advertisements and the diversity of the advertisement. In the Super Bowl 50 advertisement, they showed theRead MoreCommercial Analysis Of Coca-Cola Love948 Words   |  4 PagesAlexus Venegas Ms. Whalen ENG 101 14 Oct. 2017 Coca Cola Love Sibling relationships are often overlooked despite being very common to have siblings. Most commercial advertisements shed light on a topic by using framing and their audience’s feelings to convey their message; this case of Coca-Cola. In their 2016 global â€Å"Taste the Feeling† campaign, Coca-Cola is able to capture the love-hate relationship of siblings around the world through the younger brothers’ view of the older brothers, mediaRead MoreThe Obesity Pandemic Occurring Across The World1090 Words   |  5 Pagesdocument as a marketing tactic. A more recent example is the one study that shows consumption of soft drinks does not lead to excess weight, the antithesis of every other study conducted. However, Coca-Cola Corporation conducted this study. Therefore, extreme bias is present in this research. Coca-Cola Corporation also partnered with the American Academy of Family physicians. This partnership allows for misinformation to patients. Increased research in the field along with a surplus of business profitingRead MoreCultural Diversity At The Workplace2491 Words   |  10 Pageswithin their internal operations. To depict, Coca-Cola is one of the largest, well-known, and globalized corporations in the world. Coca-Cola commercials usually incorporate a strong emphasis on the concept of diversity. They know they are a globally recognized company, and thus market themselves as a product used by people around the world. On the corporation website, Coke has acknowledged the value of diversity under their Human rights policy (Coca-Cola Journey, 2015). However, a report by The WallRead MoreThe Social And Psychological Ramifications Of Obesity Essay2309 Words   |  10 PagesThe largest struggle is bullying, which is something that can affect them throughout their entire lives. Bullying can also cause other problems, including depression, low self-esteem, anxiety, suicidal ideation also known as ‘bully-cide’, and low quality of life. Children look to their peers for acceptance of their sense of identity, but bullying can create stigmas, causing support and acceptance to fall away. â€Å"The social and psychological ramifications induced by the bullying-victimization processRead MoreChildhood Obesity And Its Effect On Children1784 Words   |  8 Pagesways that these unhealthy habits can still be physically detrimental to a child growing up and being obese. There are several negative effects on children struggling with obesity, these include future health problems, becoming more susceptible to bullying, and depression. In this analysis, I will explore different resources that will explore the negative effects on childhood obesity in the United States. Childhood obesity is an epidemic that is occurring in both genders across the 50 statesRead MorePrevention Plans for Obseity3310 Words   |  13 Pagesfound more in those children who are already familiar with the ads of fast foods and beverages. At Children’s Hospital at Dartmouth-Hitchcock Medical Center, some researchers surveyed 3342 teens and young adults by showing them images of fast food commercials. 17% of them were aware of those ads and they were obese as compared to 8.3% who recognized few ads. It means that familiarity with fast food ads is also one of factors affecting obesity level in children and more research is needed to be done inRead MoreJloj9400 Words   |  38 Pagespursued independently once a complaint about the offending conduct is filed, and adds an additional source of potential employer liability. To combat such liability proactively, employers should consider adopting and enforcing general civility and non-bullying policies in the wor kplace rather than trying to regulate aspects of employee appearance that bear little if any relationship to performance on the job. Appearance-based Cases Generally: The Unequal Burdens Test and Jespersen v. Harrah’s Gender-differentiatedRead Morepaul hoang answers72561 Words   |  291 Pagesbusiness behaviour means that McDonald’s and Burger King operate in a moral manner, rather than acting purely for commercial gains. Ethical actions, such as improving the wellbeing of children or using humanely-sourced meat, would be considered as being ethical and socially responsible behaviour. [2 marks] b) Whether acting ethically can provide McDonald’s and Burger King with commercial and competitive advantage will depend on the relative strengths of taking such action. Potential advantagesRead MoreSocial Legal and Economic Impact of Ebusiness in Ireland13799 Words   |  56 PagesCyberbullying is bullying that takes place through use of the Internet, Mobile Phones or other technological devices. This can consist of :- * Sending Mean or Abusive Text, eMail or Instant Messages * Making silent phone calls * Posting nasty photo or video clips or messages about others in blogs, chat rooms or websites * Using someone else’s username to spread rumours or lies * Accessing someone’s account to make trouble for them A nationwide survey of bullying in first and second

Wednesday, May 6, 2020

The Reality Of Reality Tv - 951 Words

Reality TV and You Television shows were created to entertain the public and soon generalized shows became a bore. Reality TV shows are widely varied but are similarly based on the lives of non-fictional characters that brings out their daily challenges and achievements. This genre of TV programs gives a huge impact to its audience of, mostly, twelve to nineteen year olds. Critics and bloggers heavily criticize the negative teachings of Reality TV and indirectly force viewers to shun away from it without glancing at the positive effects. Cooking, Food and Lifestyle improvement, and Competitive Reality TV shows positively affect the viewers by providing entertainment, encouragement to pursue personal happiness, and motivation to be resourceful and physically active. Reality TV shows positively influences viewers by providing amusement and pleasure. Food and cooking shows such as Top Chef fixates its objectives on the competitors’ spontaneous challenges and their solutions to th at problem. This type of scenario pleases the viewers and gives them a sense of satisfaction. Top Chef is an example of a reality program that is more â€Å"individualized and specific† in content and no longer attracts a more generalized audience (Barton, Kristin M. 474). The type of gratification sought by viewers in this genre of Reality TV is referred to as â€Å"personal utility† (Barton, Kristin M., 473). Top Chef interestsShow MoreRelatedThe Reality Of Reality Tv Essay1601 Words   |  7 Pagesreasons. Reality TV is a common source of entertainment on various channels and media outlets. The purpose of reality TV is to â€Å"promise more drama, suspense, and laughter while pushing the envelope of what is morally and socially acceptable, funny, and, of course entertaining† (Glouner et al.). This type of media allows real people to connect to those on TV. Reality is not completely real, there are aspects of it that are scripted, rehearsed and completely alt ered (Crouch). Reality TV has existedRead MoreThe Reality Of Reality Tv908 Words   |  4 PagesToday’s audience grabs hold of reality TV now a day. Looking forward week to week to watch these unscripted real life situation shows. In a way it s becoming increasingly hard to avoid not watching. Some viewers see the TV show and tend to be attention seekers, and reality TV allows them to fantasize about achieving status through instant fame. Too much reality TV may lead viewers to idealize real world situations, like romanticizing dating. Like when Truman saw the girl in the library who was anRead MoreThe Reality Of Reality Tv991 Words   |  4 PagesI truly believe that reality TV needs a different name. At first reality TV was created with the aim to depict reality, but over time different interests and actions have resulted in doing the opposite of this. I would even go so far to say that reality TV has become just as fictional as fiction based television. â€Å"Reality† is defined as â€Å"the world or the state of things as they actually exist, as opposed to an idealistic or notional idea of them†. However, Reality TV in no way represents this definitionRead MoreThe Reality Of Reality Tv Essay2065 Words   |  9 Pagesis also generally known that children can be easily influenced by what they see on television. Reality TV is no exception to this rule. It may appear that reality TV is a benign phenomenon but it is in fact a virus that has quickly diseased our society. More specifically, it attracts girls most mercilessly by affecting them negatively as to how they perceive themselves. Indeed, girls who watch reality TV learn that deceit and meanness is normal behaviour in order to achieve success, begin to self-objectifyRead MoreThe Reality Of Reality Tv Essay1919 Words   |  8 PagesCreeber (2008) the genre of reality TV is typically shaped by the weekend program, followed by results and elimination – hence, Dancing with the Stars has perfo rmances on Sunday and results of voting of Monday. As shown by Throng (2015), this episode, screened July 12, had 346,930 people watching with a potential audience share of 8.3% of total viewers watching TV at that time, which can be compared to the competition on other stations (Neilsen, 2015; Throng, 2015). TV One screened Sunday at 7-8pmRead MoreReality Tv1014 Words   |  5 PagesReality TV Blake Brandt Reality TV has unseen effects and is detrimental to society. Reality TV is the current trend on TV that has brought back the buzz to television, but it also has unforeseen effects on its viewers. Some examples of Reality TV shows include: American Idol, The Bachelorette, Americas next top model, fear factor, etc...These shows range from singing talents, overcome their fears, to looks and beauty. Reality TV brings drama and voyeurism to its viewers by making its viewersRead MoreReality Tv1076 Words   |  5 Pagesmedia, reality TV stars like Snooki and Kim Kardashian are on the rise. Most channels on television have at least one reality show, from following housewives to remodeling homes of real life families. However, there are some reality programs that display bad examples, especially for young audiences that are keeping up with each episode. On MTV people see girls being drunk in public, addicts doing drugs, and young girls raising babies at young ages; these are situations seen on reality TV shows. JeremyRead MoreReality Tv869 Words   |  4 PagesRUNNING HEAD: Reality Television, why? Reality Television, why do we watch these shows? Norma Gallegos ENGL122 Allorah Wyman Feb 4, 2013 Reality Television As a child growing up watching televisionRead MoreReality Tv1784 Words   |  8 Pagesthing they do is turn on the television set. According to a survey done by Emory H. Woodard and Natalia Grindina, â€Å"on average, people are watching over 51 hours of television- that is five hours a day of TV on average for the last quarter of the year. Teenagers (12 to 17) spend 103 hours watching TV a month, whereas senior citizens (65 or older) spend 207 hours†(Media in the home) With the slumping economy, people are forced to stay at home to conserve resources. Although there are plenty of economicalRead More Reality TV Essay1074 Words   |  5 Pages Reality TV: The Rise of a New Show â€Å"The Contender† nbsp;nbsp;nbsp;nbsp;nbsp;One of the newest shows to hit the vast majority of reality TV shows that already exist is The Contender. The Contender is a show that focuses on all the hardships, training, pain, and dilemmas that a boxer, who is preparing to fight, must endure. The Contender will be a very successful show, because it has the attributes of raw emotion that can’t be found when a director is yelling ‘action,’ and ‘cut.’ By raw emotion

The Key Personal Development skills and experience Free Essays

string(106) " none of our group was go toing the talks as they were busy with coursework ‘s and other faculties\." There are many cardinal accomplishments that this programme provided and gave me as come oning through it. Some of the accomplishments and experiences that I believe that I have obtained from making this Young Enterprise Graduate Programme are listed below: – Team working consisted of taking portion in identifying and holding on the squad ‘s aims. Me as an single agreeing with each squad members undertakings and working efficaciously with others. We will write a custom essay sample on The Key Personal Development skills and experience or any similar topic only for you Order Now I did this by back uping them to make the ends for the whole group. Problem work outing where jobs were being identified and analysed. Furthermore, taking solutions and implementing processs suitably. Communication had to be made by me and team members efficaciously to hold on aims and processs. I took portion in meetings, treatments and successfully interacting with clients and co-workers. Furthermore, bring forthing clear concise written work and presentations by utilizing appropriate and profession ICT techniques. Selling and Gross saless accomplishments were earned by making and transporting out a market research program. Then placing client mark groups and developing the appropriate selling attack. Furthermore, I choose the appropriate selling and gross revenues schemes to sell and administer to aim groups. Operationss accomplishments were achieved by keeping systems to run into quality criterions and measuring environmental impact. Besides puting up processs to run into operational marks and developing rating systems. The Finance experience was achieved by me when transporting out a fiscal audit and choosing schemes to better fiscal public presentation. I recorded fiscal information utilizing ICT every bit suitably as possible. Directing and Managing was developed by negociating with others and act uponing the results of the company. By pull offing a complex set of undertakings in an unsure environment and directing persons, squads or undertakings to accomplish agreed marks. Furthermore, pull offing co-workers, concern advisers, stakeholders, clients and constructing effectual relationships. Leadership was a hard accomplishment to accomplish for me because at times it was required to draw the company together in times of crisis and some co-workers did n’t understand why. Furthermore, I encouraged co-workers to accomplish their full potency in the manner they contributed to the company ‘s overall public presentation. Learning was a accomplishment which was achieved throughout this programme from understanding cardinal larning penchants by prosecuting it in much more effectual ways. Furthermore, I improved my ability to larn from everyday of this programme experience. I have besides placing personal acquisition solutions and demands. I believe that throughout this twelvemonth my communicating accomplishments, concern thoughts and protocols were developed and strengthened. My experience was gained in working in a squad based civilization. This was like in a concern administration which involved planning, committedness, administration and flexibleness to accomplish consequences. First I disbelieved about the faculty importance to my degree class and was non precisely fascinated approximately working as portion of a squad. However I was incorrectly after the first twosome of hebdomads I got to cognize my squad members much more. I frequently wonder if I had n’t taken the faculty, I would hold passed the chance of meeting and doing five new strong friends. Some issues which I had were to lodge up for others whenever there was an statement traveling to organize as I thought it would be better to screen it out by speaking non reasoning. As I started to develop my strength and ability to publish clear and concise direction in a considerate mode during meetings and understanding our concern I believed we could go a successful concern. Belbin ‘s theory indicates to me that I am a â€Å" company worker † who is socially oriented, instead than mild sensitive with the ability to react to people and in any given state of affairs. Maslow ‘s hierarchy of demands is a theory in psychological science that states people in life. Maslow identified â€Å" A hierarchy needs as one degree becomes reasonably, or partially, pleased the net becomes stronger † [ 1 ] I got to cognize everyone better and felt more comfy in the supportive environment once we settled down. I motivated squad members without fright as one of the elements of SCHEINIS larning civilization provinces larning to back up squad work at that place must be a shared beliefs that co-operation will be needed that it will work and besides shared belief that all people can and will larn fiting McGregor ‘s theory. [ 3 ] [ 5 ] Our wise man we met was called ‘Malcolm ‘ he had a concern and one of our group members gave him a call and we arranged a meeting with him. We got the SWOT analysis and thoughts down on what we are looking into to go a concern. After a few more meetings we were told that our wise man could non see us any longer as his concern was at hazard. I set myself a personal end and it was to actuate others and guarantee all squad members participated in puting ends. Harmonizing to Locke ( 1968 ) ends affect motive [ 1 ] . Challenging but accomplishable ends motivates † persons have basic demands or possible which, when displeased stimulates manners fixed towards fulfillment. I researched and studied as I was committed to larn and accomplishing high-quality Markss. â€Å" Specific ends motivates extra than ill-defined † known group roles as each group members had peculiar functions and responsibility. I developed my interpersonal and communicating accomplishments by e-mailing squad members over the Christmas vacations and complimenting them on the undertakings that all of had done before the vacations even though we had no wise man. Furthermore, we got a electronic mail sing us acquiring a new wise man from one of the Enterprise staff called ‘Andy ‘ . â€Å" Contribution in puting ends is appealing † each member of the group set an single end as to animate and remain on path. â€Å" Significant consequences of earlier period piece is important to motive † When Christmas passed we started to acquire our concern program ready for passing in on the 6th February 2010. I noticed that none of our group was go toing the talks as they were busy with coursework ‘s and other faculties. You read "The Key Personal Development skills and experience" in category "Essay examples" We met with Andy and talked things through and what we have so far. It was noticed that we were really far behind through the faculty besides Andy tried to set up a new wise man for our group. If I was in control I would hold got the full group together and divided the parts that needed making together every bit. However as our group was in this meeting with Andy merely three of us were present, two were on their manner and 1 could n’t do it. In this meeting the subdivisions were n’t divided every bit and when asked who would wish to make certain parts some of the group members were n’t at all interested. It eventually came to the decision that everyone had something to make except one member who had no undertaking but to assist other members get at that place undertakings done. This member was a ready to hand individual who did n’t acquire involved at all when asked for their aid. Finally, the group held another meeting to inquire this member for aid to complete the undertakings off and manus in our concern study. We met our new wise man she was called ‘Debbie ‘ she helped us understand and cognize what was to be put into a concern study. Time was against us and we merely had less than a hebdomad left to complete the study. I feel one time once more that if the group was managed decently this would hold non happened at all. Luckily we got a hebdomad extension from our coach. Even though this extension was set still some members were n’t at all fuss. Merely if I reported or filled in a subject signifier and told the coach affairs would hold been addressed much decently. However this was non thought of and felt that I would the individual to fault if I told off the certain members After passing in the study on the 15th February 2010 merely three members came to manus it in. Now we as a concern started to acquire prepared for the presentation. When speaking about presentations two of the members opted out. They did n’t desire to show at all, I felt really angry and thought good this is what you have to accept in a concern. I experienced throughout this faculty the existent experiences and worst of being in a existent life concern. After practising and showing the presentation it was the twenty-four hours to show. The group and I were so amazed with the group after we delivered our presentation and were able to answer to the whole inquiries from both the witnesss and the panel of Judgess. I felt our corporate attempt had paid away and was proud of our work. I was given our classs two hebdomads subsequently which was on the 17th March. I noticed that none of my squad members attended merely I did even though I was a few proceedingss tardily for the talk nevertheless, I was able to pick up the feedback. I gave the group a text message informing them of the consequences of past public presentations which motivated me into making the following undertaking. Maslow theory encourages feedback ; I learnt about past success and can follow the behavior once more. In the terminal the original end of a united and solid group was achieved. Plain rules of actions were received by all members of the group. When a member had a job, there was ever person to speak to and a sense of togetherness ran through the group. The features characteristics that stood out at the terminal were many. First, the ambiance was informal and relaxed and this helped persons to show their sentiments without holding to concern about being judged by their members. Each member listened to each other and the struggle of thoughts was brought usefully into the unfastened. Decisions were normally reached by an understanding so that everybody or the bulk were pleased by the consequence. Finally, direction was non merely set aside to the chosen caput, but was shared when suited so that the full group felt a sense of value about themselves within the group. At this phase the group was more effectual and cohesive to a big extent. There was a important development in the personality of persons and an betterment. One issue which concerned us was when one member seemed to experience demoralized. This state of affairs was understood by the remainder of the group so it was discussed by hence deciding it demoing that we had grown from a group of persons and into a group. Future Application It has been truly gratifying making this faculty as rather a batch of it was new. A batch of its qualities and utile accomplishments will be taken off from this faculty and class. As making this class it has given a strong foundation for the ability to be able to work independently. Furthermore, working as portion of a squad and besides holding gained superior communicating accomplishments by concentrating on reassigning understanding, from one individual to another with the lower limit of misinterpretation. After finishing this faculty I have become extremely motivated and am a originative person. I now have an appetency for cognition and apprehension. Furthermore, I am a gifted and active individual with necessary practical and theoretical formal cognition in Engineering. I am able to convey a record of teamwork and leading, and strong analytical accomplishments which will enable me to execute magnificently in the concern universe. I have refined my analytical, communicating and job resolution accomplishments both inside and outside the academic environment. My recent experience as a company sectarian has taught me the importance of working with a item orientated attack and made me accustomed to bring forthing consequences while working under force per unit area. I am confident that my quantitative accomplishments will enable me to be highly effectual in concern development. This faculty aid fix me for interview as group presentation was 30 % of the faculty. Showing in forepart of audience and expecting designated inquiries. I will be utilizing this chance as a practise for a summer arrangement. From the group presentation I have gained, commercial consciousness, penetration of the field and self assurance. It helped in developing my accomplishments on package tools as I took the function of seting slides on PowerPoint. The construction and layout of presentation was formal accurate, elaborate and valuable. I surely could non hold done this wholly on my ain as an person. Boots The Chemist Company uses cross- functional squads to work on jobs stuck in the conventional administration. A endowment wins games, but teamwork and intelligence win title. The effectivity of squad work was surprising. I am more cognizant of consistence, truth meeting marks and deadlines in concern universe. I will wish to set all the accomplishments and cognition acquired into practise. When I complete my grade I am believing of traveling into the concern facet of telecommunication technology which is decidedly an option for me. I could work in gross revenues or in the selling sector. Am interested in making a postgraduate grade such as Masters in concern disposal ( MBA ) this will edify me more and I will hold the makings required. The work of McMclland ‘s acquired need theory ( 1985 ) proposed that some of import demands are non inherited but are learned. Most often surveies are the demands for accomplishment, association and power. Peoples with strong demand in these classs are frequently found in the function of enterpriser, squad co-ordination and top directors of big hierarchies. Team work is the cardinal component to success in a concern universe. Overall Young endeavor graduates programme has enabled me to be a end orientated single with clear vision of future aims, ability to listen and use effectual communicating accomplishments. It helped me as an technology pupil to develop positive attitudes and accomplishments necessary for personal success, practical accomplishments, employability, and lifelong acquisition. It encouraged me as an person in deriving an understanding the potency of future employer besides sing self-employment and concern creative activity as possible future calling options. This faculty gave me the chance to gain more approximately myself as a natural squad participant with desire for a hereafter and lament to larn every bit good as willing to work hard in a fast traveling disputing with a supportive environment. I am good at making invention solution to accomplish ends. There is a great trade of accent on ego directed acquisition in the faculty. This faculty has been a great experience as I have enjoyed the undertakings developed accomplishments for the universe of work. How to cite The Key Personal Development skills and experience, Essay examples

Accounting Theory and Contemporary Issues TFV

Question: Discuss about the Accounting Theory and Contemporary Issues TFV. Answer: Introduction As of late, the idea of TFV has become the most important accounting standards in the field of bookkeeping. Besides, the idea of TFV has turned into a piece of English law and also stays rudimentary significance in IFRS (International Financial Reporting Standards) and GAAP (Generally Accepted Accounting Principles). It is crucial to bookkeeping as well as auditing practices of the businesses. The TFV idea assumes a noteworthy part to guarantee that an association is considering the TFV concept to supervise its money related conditions as well as working outcomes properly. In addition to this, the idea of TFV has need of absolute truth to examine financial statements and reports of the business firms in an accurate manner. It is a result of the monetary articulations of the business firms relies on upon the judgments and estimations; and these estimations can't put complete truth about the events of the businesses. It is not something that exclusive gives a different extra to bookkeeping guidelines. Be that as it may, it is to some degree that gives acknowledgment, measurement, and exposure for unequivocal parts of monetary detailing and inspecting. Also, this exploration paper would be useful to lead writing survey on the idea of TFV. It will depict the history and authentic motivation behind the TFV. Besides, the paper will be valuable to represent the degree to which the Australian regulatory environment for financial reporting underpins the TFV concept. Synopsis These days, the idea of TFV (True and Fair View) is measured as the most prominent rule in the range of accounting as well as finance. At this moment in time, business enterprises accentuation on the idea of TFV to prepare their financial reports as well as annual reports in a precise way. In addition to this, the idea of TFV assumes a noteworthy part to establish that the money related articulations and reports of business associations are free from material errors. At long last, the TFV idea is fundamental to give precise and comprehensive data about the financial circumstances of the business organizations. This exploration report is directed to gather information as well as data that are identified with the idea of TFV in an adequate and a more thorough way. History Historical Purpose of the TFV Concept As indicated by the authors, Nobes Parker (1991), the expression true fair is an accounting standard that is widely utilized by business firms as a part of the territory of bookkeeping and fund. It is valuable to express the key models of monetary revealing and to legitimize the money related choices in a solid and a critical way. Additionally, the term is utilized as a part of the directions and rules of reviewing and budgetary models to the organization law acts. On the other hand, the authors Vladu, Matis, Salas (2012) state that, the beginning of the TFV concept is the aftereffect of the constitution. Ahead of schedule in the nineteenth century, by considering the plan of action of enactment and constitutive archives, business association had put their sentiments and proposals about the true fair view. They wanted that the TFV idea must be included in the organizations' enactment of 1844 and 1856 to do precise valuation of assets of the business entities (Nobes Parker, 1991) . In addition to this, in the views of Chambers Wolnizer (1991), the importance of the TFV has never been clarified by statute. The TFV idea has turned into a noteworthy subject of argument for the general population. Yet, in real, the truth of the matter is that, the occurrence of the 'TFV concept' is completely identified with the budgetary articulations of the business companies. in addition, according to the UK joint stock companies act 1844, the chiefs of the business firma are capable to plan adjusted book identified with the money related exchanges and explanations; and they are compelled to make a genuine and reasonable asset report to expel monetary mistakes for the development of the associations (Chambers Wolnizer, 1991). Along with this, Karan (2002) state that, the UK joint stock companies act 1856 evacuated such sorts of arrangements and gave new arrangements to keep up straightforwardness into the budgetary articulations of the organizations. As indicated by this new demonstration, the executives of the organizations are obliged to consider the standard of double entry to make genuine and reasonable records identified with the organizations. Additionally, the auditors will undoubtedly insist that the asset reports of the organizations are reasonable to satisfy the money related commitments of the business associations legitimately (Karan, 2002). Apart from this, the authors Salihin, Fatima Ousama (2015) state that, the idea TFV came from the Joint Stock Companies Act 1844 and 1856. These demonstrations can be seen exceptionally applicable to the TFV concept at that day and age. In addition, a TFV view is considered as one of the base standards of money related bookkeeping that is particularly helpful with a specific end goal to plan monetary data and budgetary articulations of businesses. Moreover, as pronounced in budgetary bookkeeping, the TFV idea depends on the four fundamental ideas of bookkeeping, for example, going concern, unwavering quality, collections, and carefulness. Without these four fundamental standards of bookkeeping, business associations may confront challenges to set up their money related proclamations and contrast their budgetary execution with different entities (Livne McNichols, 2009). In addition, by considering these standards, the TFV concept give legitimate directions and rules to business associations; so they can get ready monetary proclamations; and look at money related execution as well as development of the organizations. Along these lines, it is clear that, the term TFV is started from the Companies act 1844 and 1856. The purpose of the concept is to enhance the budgetary consistency of the business partnerships. In addition to this, according to Stacy (1997), the historical purpose for the TFV idea was to decide the proper valuation of the assets and to maintain integrity within the accounting financial statements of the business association. Yet, the reason for the TFV concept is not restricted just to valuation of belongings. It is more than chose. For instance, the other real motivation behind the TFV idea is to guarantee that the records of the business firms can give a genuine and reasonable picture about the money related exchanges and explanations of the organizations. The TFV idea is planned to offer extra revelations at what time dutifulness with bookkeeping principles are insufficient to depict a TFV concept appropriately (Nobes Parker, 1991). On the other hand, in the perspectives of Alexander Jermakowicz (2006), the TFV concept is a hopeful point that is required to get ready money related proclamations effectively within the time period. It clarifies the required principles of budgetary revealing and approves money related choices of the enterprises. In addition, the TFV is a legitimate idea on account of it is identified with the UK joint stock companies act 1856 and Companies act 1844 1856 (Arden, 1997). The monetary explanations and book of business firms depicts the TFV concept when the business firms records all the budgetary exchanges exact in their record books. They are obliged to watch that they have been taken after all the required arrangement of Companies act and related laws to get ready money related explanations legitimately (Alexander Jermakowicz, 2006). The TFV idea is utilized by financial experts and auditors to discover that the budgetary articulations of the organizations are appearing a genuine and reasonable perspective of the money related situation of the organizations. As a result, one might say that, the TFV is a legitimate term that is required to keep up the consistency and straightforwardness within the money related exchanges and proclamations of the business companies. The Australian Regulatory Environment for Financial Reporting Supports the TFV As of late, the TFV concept is obtaining recognition throughout the world. The vast majority of the countries have utilized the idea of TFV to play out their budgetary commitments and arrange money related articulations in an exact way. Moreover, as indicated by Karan (2002), the Australian regulatory authority is giving complete support to the TFV concept. In Australia, the TFV concept has been in the enactment of organizations from the time of the Victorian Companies Act 1890 (Kilgore, Leahy Mitchell, 1999). Along with this, as declared in the statements of accounting concepts such as: SAC 1, SAC 2, etc. most of the statements related to true and fair view principle focus on its implication instead of its definition or theoretical delimitation. Moreover, IFRS and IASB play a major role in the effective implementation of the TFV in business organization (Vladu, Matis Salas, 2012). Besides, as expressed in the ASC (Australian Securities Commission), the TFV is a central piece of the Australian financial reporting as well as auditing. In Australia, as proclaimed in s. 297 of Corporations Act, the business partnerships are required to put forth genuine and reasonable budgetary expressions and monetary notes in a suitable way. Additionally, it is genuine that there is not a particular meaning of the TFV (Clarke, Dean Egan, 2014). However, as indicated by the TFV concept, the Australian firms are obliged to give a true fair view about the money related positions as well as budgetary executi ons of the business enterprises. Along with this, according to Vyas, Ambadkar Bhargava?, (2015), the TFV concept that is begun from the Joint Stock Companies Act of 1844 bound the organizations to plan comprehensive accounting reports and financial statements as well. In Australia, the TFV has turned into an indispensable piece of the administrations of corporate monetary announcing. The TFV manages every practice of business substances and confines the degenerate exercises in order to enhance the monetary skills of the business organizations. The high extent of TFV has been bolstered by the regulatory authority of Australia to support the concept widely (Rahman, 2013). In addition to this, according to the Corporations Act 2001, the Australian business associations must play out all the money related exchanges and arrange budgetary proclamations as per the bookkeeping benchmarks obligatory and TFV necessities. In addition, in Australia, the TFV idea has been considered as the prevailing subjective standard for financial reporting as well as; that demonstrate that the TFV concept is exceptionally upheld by the Australian administrative specialist for budgetary detailing inside country (Jones, 2015). Moreover, IASB 2010 ensures that any change in the conceptual framework of the accounting standards will not affect the basic importance of the true fair necessity in the financial reporting of the firms. As stated in the IASBs conceptual framework, the true fair view is indissoluble; so the Australian business firms must present a true fair view in their financial statements, notes and reporting as well. Moreover, in Melis (2005) expressed that; the TFV concept has turned out to be legitimate in Australia that spreads out traditionalism in money related announcing. The view gave clear shape to the review capacities and monetary record purposes in the mid twentieth century. As indicated by this, the evaluators are conscientious to gather and give dependable data to present genuine money related position of the organizations. Moreover, as indicated by the Corporations Act (297s.), the yearly budgetary articulations of the Australian business enterprises must give a true as well as fair view about the money related position of the organization (Nobes Parker, 1991). Furthermore, if the budgetary proclamations are not set up in reference to bookkeeping measures and don't present a true fair view; then the business firms are obliged to incorporate extra data to give a true fair view in the monetary explanations of the organizations. A TFV concept is required to check that the money related explanations are as indicated by the controls, bookkeeping models, and proficient to display a fair view before the stockholders of the associations (Kershaw, 2012). Along with this, in the views of Smieliauskas, Craig Amernic (2008), the Australian regulatory authority props up the TFV concept in order to abide the money related proclamations with bookkeeping measures. The real explanation for it is to ensure dependability and equivalence of monetary data and notes for the implementation purposes. Additionally, compliance with bookkeeping guidelines is going to escort a TFV concept in the money related explanations of the associations (Arden, 1997). . Moreover, accounting guidelines that are issued by the IASB are standards based, and endorse fair value bookkeeping in the financial statements (money related proclamations) of the associations. After 2005, the Australian associations are consistently executing all these bookkeeping guidelines just to show a genuine and reasonable perspective of their monetary articulations and execution viably. In inverse to this, inadequacies in the bookkeeping benchmarks will lead unintentional outcomes in the money related proclamations and in this manner would not have the capacity to lead a TFV concept in the announcements of the organizations (Nobes Parker, 1991). In the same manner, Moldovan, Achim Bota-Avram (2010) state that, the Australian firms are obliged to give a true fair view in their money related explanations and reports. It is direct results of the financial chiefs are extremely strict to meet to the bookkeeping models and to ensure that their budgetary proclamations can give a true fair view in the monetary articulations. They watch that how the bookkeeping measures and TFV idea are utilized by the representatives of the associations. They guarantee that their workers are putting a true view in the bookkeeping as well as budgetary practices of the businesses (Smieliauskas, Craig Amernic 2008). The Australian fund executives take particular activities to act as per the necessities; so their money related explanations may introduce a true a7 fair view before everybody. As a result, it can be accepted that, the Australian regulatory authority for money related announcing bolsters the TFV concept at a very high level. The principle motivation behind this is just to consent to all the bookkeeping gauges to enhance the money related execution and proficiency of the organizations in a strong and a noteworthy way. Conclusion On the preface of the above investigation, it can be reasoned that, a TFV concept has become popular in recent years. The TFV is a legitimate term that obliged to business firms to guarantee straightforwardness in the money related articulations and budgetary notes of the organizations. In addition to this, it is watched that, in current, it has turned into a center bookkeeping rule that enhance the monetary effectiveness and decrease inconsistency from the budgetary explanations of the business associations. More to the point, it is examined that, the Australian regulatory authority provides complete support to the TFV concept to enhance the financial growth of the business organizations. References Alexander, D., Jermakowicz, E. (2006). A true and fair view of the principles/rules debate. Abacus, 42(2), 132-164. Arden, J. (1997). True and fair view: a European perspective. European Accounting Review, 6(4), 675-679. Chambers, R. J., Wolnizer, P. W. (1991). A true and fair view of position and results: the historical background. Accounting, Business Financial History, 1(2), 197-214. Clarke, F., Dean, G., Egan, M. (2014). The Unaccountable Ungovernable Corporation: Companies' Use-by-dates Close in. NY: Routledge. Jones, S. (2015). The Routledge Companion to Financial Accounting Theory. NY: Routledge. Karan, R. (2002). Irreconcilable Legal and Accounting Views of A True and Fair View: An Emerging Alternative from Australian Reforms. Journal of Law and Financial Management, 1(1), 44-52. Kershaw, D. (2012). Company Law in Context: Text and Materials. UK: OUP Oxford. Kilgore, A., Leahy, S., Mitchell, G. (1999). The true and fair view concept: evidence from Australia. Asian Review of Accounting, 7(1), 96-111. Livne, G., McNichols, M. (2009). An empirical investigation of the true and fair override in the United Kingdom. Journal of Business Finance Accounting, 36(1?2), 1-30. Melis, A. (2005). Critical Issues On The Enforcement Of The True And Fair View Accounting Principle. Learning From Parmalat. Corporate Ownership and Control, 2(2), 108-119. Moldovan, R. L., Achim, S. A., Bota-Avram, C. (2010). Fighting the Enemy of Fair View PrincipleGetting to know creative Accounting. Scientific Annals of the Alexandru Ioan Cuza University of Iasi, Economic Sciences Section, Special Issue, 52-55. Nobes, C.W. Parker, R. H. (1991). True and Fair: A Survey of Uk Financial Directors, Journal of Business Finance and Accounting 18(3), 359-375. Rahman, A.R. (2013). The Australian Accounting Standards Review Board (RLE Accounting): The Establishment of Its Participative Review Process. NY: Routledge. Salihin, A., Fatima, A. H., Ousama, A. A. (2015). Analysis of the true and fair view concept: an Islamic perspective. International Journal of Managerial and Financial Accounting, 7(1), 38-61. Smieliauskas, W., Craig, R., Amernic, J. (2008). A proposal to replace true and fair viewwith acceptable risk of material misstatement. Abacus, 44(3), 225-250. Stacy, G. (1997). True and fair view: a UK auditor's perspective. European Accounting Review, 6(4), 705-709. Vladu, A. B., Matis, D., Salas, O. A. (2012). True and fair view and creative accounting conceptual delimitations based on Papineau's tree methodology. Annales Universitatis Apulensis: Series Oeconomica, 14(1), 104. Vyas, A. H., Ambadkar, R., Bhargava?, J. (2015). True and Fair View-A Fact or Illusion in the World of Creative Accounting. International Journal of Multidisciplinary and Current Research, 3(3), 572-575.

Friday, May 1, 2020

Fraud Theory Analysis of R. v. Inshanalli †

Question: Discuss about the Fraud Theory Analysis of R. v. Inshanalli. Answer: Facts of the Case In the case of R. v. Inshanalli, 2017 ONCJ it had been held by the court that the appellant was guilty of committing fraud which amounted to $5000 which was contrary to the provisions of s 380(1)(a) of the criminal code as well as violation of probations which had been applied on her and thus violating the provisions of s. 733.1(1)(a) of the Criminal Code. The appellant was employed by the victim as a bookkeeper/controller from 2014 April to 2016 January where she had been dismissed with respect to the identification of her fraudulent activities which she indulged into during her course of employment. The discovery was that about 134 cheques had been written by her which were not authorized and ranged from $1456.00 to $5839.28. 125 of the 134 cheques had forged signatures of the victim Gerard Waslens done by the appellant. The appellant in this case Ms. Inshanalli who is 62 years of age also have a history of committing the same kind of offence in the past. She had in 2004 indulge into fraudulent activity which involved stealing of $750,000 for the company she had been employed in and had been subjected to two years of imprisonment. In 2010 she had also indulged in fraudulent activities where she had been sentenced to an eighteen month period along with a probation which stated that she is no longer eligible to work in the position of an accountant or bookkeeper. Fraud Theory Analysis The application of a number of theories can be done in the situation for the purpose of analyzing the actions of the person committing the fraud and understanding how and why were such actions initiated. The Fraud Triangle- there are three factors which have been set out by this theory which can influence a person to do fraud (Mansor, 2015). Perceived fraud- this is how a person is motivated in relation to fraud. There are issues faced by such person of which he cannot identify legal solutions and thus indulge into illegal activities. Perceived opportunity- the modus operandi of the action is stated through this factor. The person finds out a way through which another person can be deceived Rationalization- personal reasoning in favor of the action has to be present to turn a person into fraud (Said et al., 2017). In this case it is clear that the appellant is subjected to a considerable history of crime in the past which took place in the year 2004 and 2010. She had been punished for such action in form of imprisonment as well as imposed with probations to not work as an accountant or bookkeeper. She had utilized all the funds which she had been able to gain access to towards her gambling addiction. In addition no voluntary remorse or restitution had been depicted by the appellant during such situations. Thus can be stated that she is a predatory fraudster and would commit the crime if placed in the same position again and this theory cannot be applied as rationalization as well as pressures are not required to be in place for such fraud to take place. The fraud scale- this theory had been initiated in the year 1984 as a substitute to the above discussed theory. The theory incorporates the elements of integrity or ethics with rationalization. The way in which a person makes decisions is considered for the purpose of analyzing the presence of integrity. Ethical commitment is directly proportional to integrity. In addition the probability of fraud is inversely proportional to integrity (Huber, 2017). Although the theory is not comprehensively applicable in the situation of the appellant the application of the element of integrity can be done in the situation where there is no factor of pressure (peer pressure for participating in gambling is not considered as a pressure) and given the predatory nature of the appellant. She did not have integrity as he was doing the same kind of activities even after being prosecuted for them. Rational Choice theory- The theory belongs to the subject of criminology and its application is initiated to determine the reason behind getting into a criminal activity by people. There are three elements of this theory which are that the person believes that he or she is an individual, he or she has to do goal maximization, he or she only takes into consideration self interest (Hindmoor Taylor, 2015). The primary finding of this theory is that the person indulges in criminal activities when he finds that the cost of crime is lesser than the benefits provided by it (Beaudry?Cyr, 2016). In the present case the goal of the appellant was to indulge in criminal activities for the purpose of fulfilling her gambling addiction. In addition she had realized that the benefit she could attain by getting all the money was much more than the cost in form of imprisonment which she may have to bare in relation to the crime. Thus the cost of the crime was viewed as minimal by and benefits were judged as high. Conclusion The above discussed theories give idea in relation to the way in which and why fraudulent activities are indulged into be individuals. Another case which included the same situation as in the case of R. v. Inshanalli, 2017 ONCJ was R v Slobbe where it had been found by the court that the person indulged in fraud to fulfill his lavish lifestyle. The person was a trusted individual who latter turned into a fraudsters to fulfill is needs. On the other had in the case of R. v. Paterson, 2013 it had been analyzed by the court that the primary motivation of fraud was his falling business and the victim has suffered a loss of $55,500,000. In this case the fraud triangle theory will be applicable. This is because there was a pressure on the part of the person committing the fraud, he got an opportunity based on the position in which he was and his rational thinking made him take the decision to indulge into the action. Thus the type of fraudster has to be identified so that the fraud theorie s can be appropriately applied for the analysis. References Beaudry?Cyr, M. (2016). Rational Choice Theory.The Encyclopedia of Crime and Punishment. Hindmoor, A., Taylor, B. (2015).Rational choice. Palgrave Macmillan Ltd. Huber, W. (2017). Forensic Accounting, Fraud Theory, And The End Of The Fraud Triangle.Journal of Theoretical Accounting Research,12(2). Mansor, N. (2015). Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research.International Journal of Academic Research in Accounting, Finance and Management Science,1, 38-45. v. Inshanalli, 2017 ONCJ 234 v. Paterson, 2013 BCPC 5 Said, J., Alam, M. M., Ramli, M., Rafidi, M. (2017). Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry.Journal of International Studies,10(2), 170-184.