Friday, May 29, 2020

How to Ace the MMI

If you’ve been invited for an interview at a med school that uses the MMI (Multiple Mini Interview) method, you may have some questions: Why did they choose this format? What will your interview be like? How can you prepare effectively? It’s natural to feel anxious about a med school interview, when so much depends on how well your interview day goes. And when the interview format is unfamiliar to you, you may have even more questions. We’ve got you covered. In our special webinar, 12 Tips for MMI Success, Accepted med expert Alicia McNease Nimonkar will show you the whys and hows of the MMI – and she’ll give you an action plan for your interview prep. The webinar is free, but you must reserve your space – on August 7th at 4pm PT/7pm ET. Register Now: hbspt.forms.create({ portalId: "58291", formId: "3e22515f-3af0-4869-ba2e-0668eff030ad" }); For 25 years, Accepted has helped applicants gain acceptance to their dream healthcare programs. Our outstanding team of admissions consultants features former admissions directors, admissions committee members, pre-health advisors, postbac program directors, and doctors. Our staff has guided applicants to acceptance at allopathic (MD) and osteopathic (DO) medical schools, residencies and fellowships, dental school, veterinarian school, and physician assistant programs at top schools such as Harvard, Stanford, Penn, UCSF, Johns Hopkins, Columbia, and many more.  Want an admissions expert  to help you get Accepted? Click here to get in touch! How to Ace the MMI If you’ve been invited for an interview at a med school that uses the MMI (Multiple Mini Interview) method, you may have some questions: Why did they choose this format? What will your interview be like? How can you prepare effectively? It’s natural to feel anxious about a med school interview, when so much depends on how well your interview day goes. And when the interview format is unfamiliar to you, you may have even more questions. We’ve got you covered. In our special webinar, 12 Tips for MMI Success, Accepted med expert Alicia McNease Nimonkar will show you the whys and hows of the MMI – and she’ll give you an action plan for your interview prep. The webinar is free, but you must reserve your space – on August 7th at 4pm PT/7pm ET. Register Now: hbspt.forms.create({ portalId: "58291", formId: "3e22515f-3af0-4869-ba2e-0668eff030ad" }); For 25 years, Accepted has helped applicants gain acceptance to their dream healthcare programs. Our outstanding team of admissions consultants features former admissions directors, admissions committee members, pre-health advisors, postbac program directors, and doctors. Our staff has guided applicants to acceptance at allopathic (MD) and osteopathic (DO) medical schools, residencies and fellowships, dental school, veterinarian school, and physician assistant programs at top schools such as Harvard, Stanford, Penn, UCSF, Johns Hopkins, Columbia, and many more.  Want an admissions expert  to help you get Accepted? Click here to get in touch! How to Ace the MMI If you’ve been invited for an interview at a med school that uses the MMI (Multiple Mini Interview) method, you may have some questions: Why did they choose this format? What will your interview be like? How can you prepare effectively? It’s natural to feel anxious about a med school interview, when so much depends on how well your interview day goes. And when the interview format is unfamiliar to you, you may have even more questions. We’ve got you covered. In our special webinar, 12 Tips for MMI Success, Accepted med expert Alicia McNease Nimonkar will show you the whys and hows of the MMI – and she’ll give you an action plan for your interview prep. The webinar is free, but you must reserve your space – on August 7th at 4pm PT/7pm ET. Register Now: hbspt.forms.create({ portalId: "58291", formId: "3e22515f-3af0-4869-ba2e-0668eff030ad" }); For 25 years, Accepted has helped applicants gain acceptance to their dream healthcare programs. Our outstanding team of admissions consultants features former admissions directors, admissions committee members, pre-health advisors, postbac program directors, and doctors. Our staff has guided applicants to acceptance at allopathic (MD) and osteopathic (DO) medical schools, residencies and fellowships, dental school, veterinarian school, and physician assistant programs at top schools such as Harvard, Stanford, Penn, UCSF, Johns Hopkins, Columbia, and many more.  Want an admissions expert  to help you get Accepted? Click here to get in touch!

Monday, May 18, 2020

Simple Analysis of Diction in the Scarlet Letter - 715 Words

Passage 1 Analysis In The Scarlet Letter, Nathaniel Hawthorne often demonstrates the frailty of humans. Nature is often described as beautiful, while the Puritan society and human nature are viewed in a harsh light. Hawthorne illustrates that human nature is flawed and judgmental through use of figurative language, critical diction, and symbolism. Figurative language plays a vital role in The Scarlet Letter, and this is evident as early as the first chapter. The passage pertaining to a rosebush in particular contains many instances of figurative language, as the rose-bush had been â€Å"kept alive in history† and may have existed because Ann Hutchinson entered the prison door. Hawthorne directly tells the reader that he wants the†¦show more content†¦The very scarlet letter from which the novel’s name is derived from is a symbol of sinning; the scarlet letter represents how Puritan society views sinning as unforgivable and something for public speculation. Hester is punished by wearing hers out for the world to see. The letter is â€Å"so fantastically embroidered† that one townswoman argues that its intricacy and design defeat the entire purpose of wearing it. The scarlet letter serves as anShow MoreRelatedAnalysis Of The From The Scarlet Letter 959 Words   |  4 PagesComposition: Analysis – Chapter Nine, â€Å"The Leech† from the Scarlet Letter The Scarlet Letter by Nathaniel Hawthorne is one of the most iconic books in history; its storyline, theme and literal characters have made an impact on the world of literature for hundreds of years. What stands out the most in the book is the use of archaic diction and figurative language, which serve to paint vivid, descriptive pictures of each character, specifically, Roger Chillingworth. In chapter nine of The Scarlet Letter, ‘TheRead MoreMr.Know All Analysis4332 Words   |  18 Pagesreleases. Moral is a simple kind of theme, because all of themes of moral. It can be said that theme is the main discussion the story released. Add moral is a simple sort theme. Opdhal (1968 : 3) said that, theme is a idea or the concept implied in a short story .All stories have a theme or purpose no matter how seriously the author chooses to present it (Hamalian amp; Karl : 1978 : 327). A Theme of a story like plot maybe stated very briefly or at a greater length, with a simple or very brief storyRead MoreHow To Write Literary Analysis4174 Words   |  17 PagesHow To Write Literary Analysis The Literary Essay: A Step-by-Step Guide When you read for pleasure, your only goal is enjoyment. You might find yourself reading to get caught up in an exciting story, to learn about an interesting time or place, or just to pass time. Maybe you’re looking for inspiration, guidance, or a reflection of your own life. There are as many different, valid ways of reading a book as there are books in the world. When you read a work of literature in an English classRead MoreANALIZ TEXT INTERPRETATION AND ANALYSIS28843 Words   |  116 Pagesï » ¿TEXT INTERPRETATION AND ANALYSIS The purpose of Text Interpretation and Analysis is a literary and linguistic commentary in which the reader explains what the text reveals under close examination. Any literary work is unique. It is created by the author in accordance with his vision and is permeated with his idea of the world. The reader’s interpretation is also highly individual and depends to a great extent on his knowledge and personal experience. That’s why one cannot lay down a fixed â€Å"model†Read MoreAmerican Literature11652 Words   |  47 Pagespoetry? Good questions! This web page provides a quick overview of poetry analysis. Please note that this handout discusses the basics of poetry; there is much more to know about it than there is room to discuss here. Laurence Perrine s book LITERATURE: STRUCTURE, SOUND, AND SENSE can provide more detailed information about poetry analysis. Until you can get a copy of the book, I hope this page helps you begin your poetry analysis work. What is poetry ? Poetry goes beyond the rhyming of words. TheRead MoreEnglish All Semester 26504 Words   |  27 PagesSartoris knew that she had nothing but the house; therefore, he invented a loan that would waive the taxes on the house. 4. What did the next generation of town leaders do on the first year? The next generation began sending Miss Emily tax letters. 5. How does Faulkner describe Miss Emily in the sixth paragraph? Faulkner describes Miss Emily as a small, fat woman in black, with a thin gold chain descending to her waist and vanishing into her belt, leaning on a ebony cane with a tarnishedRead MoreMetz Film Language a Semiotics of the Cinema PDF100902 Words   |  316 PagesPhenomenology of the Narrative, 16 II Problems of Film Semiotics Chapter 3. Chapter 4. Chapter 5. The Cinema: Language or Language System? 31 Some Points in the Semiotics of the Cinema, 92 Problems of Denotation in the Fiction Film, 108 III Syntagmatic Analysis of the Image Track Chapter 6. Outline of the Autonomous Segments in Jacques Rozier s film Adieu Philippine, 149 Chapter 7. Syntagmatic Study of Jacques Rozier s Film Adieu Philippine, 177 vii viii CONTENTS IV The Modern Cinema: Some Theoretical

Wednesday, May 6, 2020

Essay about The Issue of Illegal Immigrants from Mexico

The Issue of Illegal Immigrants from Mexico One of the most controversial political issues of today is that of illegal immigrants from Mexico. Illegal immigration into the United States is a problem that should be stopped, as it is unfair to both Americans and to the people of the country from which they illegal immigrated. It is that the majority of illegal aliens residing in the United States are Mexicans. Roy Beck clarifies the situation by stating, The national consensus is that the United States should be a post-mass immigration country has included most leaders of business, religion, labor, academia, and social work. Illegal immigration from Mexico must be stopped by means of different policies and other methods of†¦show more content†¦It doubled the number of boarder guards, made it harder for legal immigrants to bring their families over. The Border Patrol is the most effective and widely used form of prevention. It is an agency of Immigration and Naturalization, that is charged with detecting and preve nting illegal passage to the United States between Mexico and America. The new immigration legislation nearly doubles the size of the Border Patrol. In addition, National Guard and active-duty armed forces personnel are used more and more along the border. Local police forces are also being authorized to enforce immigration law, says Roberto Martinez of the American Friends Services Committees U.S./Mexico border program.12. The major reason Mexicans tend to illegally immigrate is to find jobs. A bill shown to the House, by California would let the employer enter a job applicants social security number over the phone to receive confirmation, of a persons official citizenship. That would work in conjunction with the need for proper documentation to be shown to the employer for current verification of legal citizenship, limiting their job opportunities. Illegal immigration impacts Mexico in many negative ways, by its economy and leaving Mexico without much needed technically skilled professionals. They cost Mexico heavily in terms of human capital. ThisShow MoreRelatedIllegal Migration Is The United States1531 Words   |  7 PagesIllegal migration has been an issue in our country for several years. As said by Raye Hipsman, â€Å"Although immigration has occurred throughout American history, large-scale immigration has occurred during just four peak periods: the peopling of the original colonies, westward expansion during the middle of the 19th century, and the rise of cities at the turn of the 20th century. The fourth peak period began in the 1970s and continues today†. It is known that the United States of America is home toRead MoreIllegal Immigration And The United States1640 Words   |  7 PagesAmerican Government and Politics 11-11-14 Illegal Immigrants Coming to the United States Illegal immigration and border patrol are becoming two of America’s top problems. The border separates Mexico from the United States, in particular Arizona and Texas. The fence is becoming a bigger issue for illegal immigrants to cross which, in turn, is making it an issue for border security. Different comparisons between Arizona and Texas and their state laws on illegal immigration will be made, the federalRead More The Problems of Illegal Immigration Essay example1548 Words   |  7 Pagesreferring to is that of illegal immigration into the United States from the southern borders.   The people coming here illegally or those that have overstayed passed their stipulated time issued by their visas are the ones who are facing this problem head on.   They are coming originally from different countries, such as Mexico, El Salvador, Guatemala, Honduras, and other Latin American countries.   In the United States the estimated number of illegal immigrants has grown from 6 million in the 1990sRead MoreIllegal Immigrants : Illegal Immigration906 Words   |  4 PagesIllegal Immigration In Texas Border Security is a pressing issue within Texas. Every year, thousands of illegal immigrants cross the border in an attempt to have a better life. No one has issues with legal immigration, but to illegally trespass into this country tends to upset many people. This issue of border security has become more prevalent with the upcoming election Illegal immigration is causing job loss to legal residents of the state because illegal immigrants are doing labor cheaper. AlsoRead MoreImmigration From Mexico Vastly Affected The United States Essay1506 Words   |  7 PagesImmigration from Mexico vastly affected the United States in various ways. When immigration initiated, various concerns arose due to the threat of national security, and due to society’s fear of what type of person enters America unrestrictedly. Anti-immigrant people have whined about America’s lack of restriction on immigrants, especially with the knowledge of how much human trafficking and drug smuggling oc curs down south near the border. While there are some benefits to immigration such as cheapRead MoreThe Problem Of Illegal Immigration1508 Words   |  7 Pagesto fix the problem or block it. Illegal immigration has been a problem that has plagued the United States for many years. Most people wish to find solutions to help the United States to prevent illegal immigrations. Since the number of illegal immigrants is increasing and there have not been any positive solutions to prevent or reduce this problem, many researchers keep researching for helpful solutions. Although the United States is basically a country of immigrants, that does not necessarily meanRead MoreImmigration Laws Are The Motivators Of Illegal Immigrants1204 Words   |  5 PagesOne of the most controversial political issues of today is that of illegal immigrants from Mexico. Should the question of Illegal immigration into the United States be stopped, as it is unfair to both Americans and Mexicans which illegally immigrated. It is thought that the majority of illegal aliens that are now living in the U.S. are Mexicans (Anderson 55). Roy Beck clarifies the situation by stating, The national consensus is that the United States should be a post-mass immigration country whichRead More Illegal Immigration Essay1105 Words   |  5 PagesIllegal Immigration   Ã‚  Ã‚  Ã‚  Ã‚  One of the most controversial political issues of today is that of illegal immigrants from Mexico. Illegal immigration into the United States is a problem that should be stopped, as it is unfair to both Americans and to the people of the country from which they illegally immigrated. It is thought that the majority of illegal aliens residing in the U.S. are Mexicans (Anderson 55). Roy Beck clarifies the situation by stating, The national consensus is that the UnitedRead MoreIllegal Immigration And The United States1486 Words   |  6 PagesIllegal immigration has been an issue in the United States for a long time so the issues that come with it should not be a surprise. America was established on the basis of newcomers settling here from abroad. Recently though, thousands of illegal immigrants have come into the U.S. through either the Mexico border, the Pacific Ocean, or the Gulf of Mexico which has created a new an unanticipated issue for the U.S., in the past i mmigrants came from Europe and passed through the Ellis Island stationRead MoreMexican Immigrants And Illegal Immigrants Essay1015 Words   |  5 Pages Current Issues Many American citizens are responsible for illegal Mexican immigrants’ determination to enter the United States because numerous American citizen’s revenue money, drugs, and fame as a lifestyle which makes America the center of attraction for illegal immigrants to cross the border. It is clear that most Mexican immigrants transport an abundant amount of money payments and drugs across the U.S. border in return for more money so gangs and cartels can earn a recognized status through

We Need to Pay Attention to Bullying and Cyber Bullying

Violated. Trapped. Afraid. These are the feelings of young victims of cyber bullying. Bullying has metamorphosed into so much more than face-to-face interactions. Now, children cannot escape the torture when they leave social situations. The torment follows them home and has transformed into words laced with hatred and animosity. Behind computer screens, the oppressors may remain anonymous, creating fear of the unknown. Unnamed and unidentified, these online bullies can instill terror in the hearts of those being harassed. These types of bullies, via the Internet, tyrannize children that choose to remain indifferent, children who do not have the desire or will to fight back against them. These children that suffer severe bullying not only†¦show more content†¦Anti-cyber bullying programs are greatly needed within schools worldwide. Prevention programs like the Olweus bullying prevention program are successful because â€Å"[i]n general, clear rules with enforced penalties a nd ongoing prevention programs were perceived as effective by the offenders [of cyber bullying]† (Kraft 530). Prevention programs are needed in all schools to protect students from any harassment over the Internet. School intervention and protection from cyber bullying should also involve training programs for all staff to be aware of the dangers of this type of bullying. Schools should be proactive when it comes to recognizing and addressing cyber bullying. Many strategies can be implemented by school districts to enhance the existence of cyber bullying programs. Methods that schools can use include providing staff training on cyber bullying, allocating class time on the topic of cyber bullying, and presenting clear rules and policies surrounding cyber bullying (Wong-Lo 322). All of these approaches to addressing cyber bullying in schools can be carried out by staff training and educating. Cyber bullying needs to be addressed more seriously in schools because of the increasin g importance needed to protect the students. Training programs for school staff can be provided by the schools to educate everyone from administrators to hallShow MoreRelatedCyber Bullying And Its Health Implications1118 Words   |  5 Pagesdays, the chance of getting cyber bullying has been increased as well. And this is because of accessibility to social media such as Facebook, Instragram and Twitter and widely spread of mobile phones. According to recent town newspaper ‘Cockatoo Rest News’, two teenage age suicides attributed to cyber bullying. In this report various section will be covered about cyber bulling. Since this report is aimed to increase awareness of cyber bullying and to prevent cyber bullying in Cockatoo rest, report willRead MoreThe Problem. Cyberbullying Is An Unforeseen Consequence1104 Words   |  5 Pages computers, smartphones, and tablets. The aggressor will use communication tools like email, texts, and chat rooms, as well as social media sou rces such as Facebook, Twitter, Instagram, and Snapchat. Online harassment is different from a regular bullying because it is something that can happen twenty-four hours a day, it has no limits. Another reason why this type harassment is an issue is that it can happen anonymously, which makes its origins hard to trace. Children can sometimes be affected negativelyRead MoreInformative Speech : Bullying Is Everybody s Problem888 Words   |  4 PagesInformative Speech Outline â€Å"Bullying is Everybody s Problem† Introduction I. What do we know about bullying? It turns out that with our busy lives, bullying is mostly imperceptible. Have you ever asked yourself why your son, your nephew or a close relative, refuses to go to school? Why the child is always complaining of stomachaches or other diseases in the mornings? II. If so, your child is likely to be a victim of bullying. However, you may not realize that bullying is a real issue that unfortunatelyRead MoreEssay on The Growing Epidemic of Cyberbullying1121 Words   |  5 Pages Cyber bullying has been around since the creation of advanced communication technology. In the last few years, however, this issue has become more common, more related to sex and most of all more dangerous. It has gotten so dangerous that children have killed each other and/or committed suicide after having been involved in a cyber bullying incident. Little attention and support from school authorities, more access to computers, and the latest cool thing (social networks) are all factors thatRead MoreTeens as Victims of Cyberbullying1482 Words   |  6 Pages â€Å"Around half of teens have been the victims of cyber bullies,† Richard Webster from the â€Å"Cyber bullying is when a person or a group is trying to embarrass and harm or intimidate those who are weaker than them†. â€Å"Cyber bullying to texting: What’s on your kids ‘Cell?† What is cyber bullying? The Stop bullying Organization explains what the meaning of cyber bullying is. Cyber bull ies are able to use cells phones and the internet to make it very easy bully other people. Lawmakers and Schools shouldRead MoreCyber Bullying And Its Effects On Society1537 Words   |  7 PagesBullying has been going on for generations, it’s not a new topic. That doesn’t mean times haven’t changed. New technology has made it possible for people to bully one another without even having to be near them. This is called â€Å"Cyber Bullying†. Teens are turning electronic devices into â€Å"weapons† by using social networking websites, chat rooms, text messaging, and even more ways possible. Through this they call each other names, demean each other, and even threaten each other. Kids are put in seriousRead MoreThe Social Problem Of Peer Pressure1659 Words   |  7 PagesCalifornia who are peer pressured into bullying by their peers and conforming to peer pressure that leads to Cyber-bullying and Cyber-crimes. Bullies are misinterpreted as perpetrat ors; however, they were at some point victims too and created due to lack of social intervention and significantly affected by the victimization by their peers. Cyberbullying: Through the eyes of children and young people, it acknowledges how bullying has entered a â€Å"digital era† and the need for professionals and adults to protectRead MoreCyberbullying : Cyberbullying And How It Is Our Job As A Society820 Words   |  4 PagesTitle: Cyberbullying Specific Purpose: To inform my audience about cyberbullying and ways to prevent it. Thesis: Cyberbullying is seen in everyday life and it is our job as a society to prevent it. Introduction Attention Material: Did you know more than 1 in 3 young people have received cyber threats online? Relate topic to Audience: Have you ever been a victim of cyberbullying? If not, think of how many times you have witnessed cyberbullying on social networks such as, facebook, instagram, twitterRead MoreThe Dangers Of Cyber Bullying Essay1059 Words   |  5 PagesIt is important to understand that technology has been the main source for these bullies to go from traditional bullying to cyber-bullying. Today, there is a significant changed because now teenagers own a device and have easy access to the use of technology. According to the Family Community Health (Kiriakidis Kavoura, Volume 33, 2010) it is stated, â€Å"these methods of communication cannot always be monitored by parents who may not be as capable as their children in using information technologyRead MoreBullying And Suicide : A Public Health Approach1025 Words   |  5 Pagesrecent years, we have heard more and more about bullying and the alarming effects it has on our society. Bullying is defined by the Center for Disease and Control (CDC) as â€Å"any unwanted aggressive behavior(s) by another youth or group of youths who are not siblings or current dating partners that involves an observed or perceived power imbalance and is repeated multiple times or is highly likely to be repeated.† (â€Å"Featured Topic: Bullying Research† ) There are many forms of bullying, including but

Issues in Accounting

Question : What is the Caontemporary Issues in Accounting ? Answer : Introduction The International Accounting Standards Board (IASB) has developed the conceptual framework in accounting that guides the preparation of financial reports by business corporations around the world. The main objective of conceptual framework in accounting is to ensure that business corporations prepare the financial statements as per the basic concepts of International Financial Reporting Standards (IFRS). The current accounting framework ensures that financial reports prepared by business corporations are in accordance with the standard accounting practices and procedures developed by IASB (Hoffman, 2016). In this context, the present report analyses and examines the compliance of annual reports of Commonwealth Bank and St. George Limited Bank as per the conceptual framework and AASB standard requirements. The banks areregistered under the ASX (Australian Securities Exchange) and the report aims to identify the differences in the financial disclosures of both the corporations. In addition to this, the report also addresses the inclusion of prudence for addressing the disparity in corporate reporting. The Commonwealth Bank is an Australian multinational bank operating its business across New Zealand, Asia, USA and the United Kingdom. The banking corporation prepares its annual report in accordance with the conceptual framework principle of reliability, relevance and comparability (Commonwealth Bank, 2016).. The relevance principle of conceptual framework ensures that financial reports prepared by a corporation should not be lengthy and complex to be understood by the end-users. The financial statement prepared by the Commonwealth bank is in accordance with this principle of conceptual framework as the financial information disclosed is simple and relevant for the end-users. The directors report of the banking corporation also declares that the financial figures presented in the financial statements are free from any material error in accordance with the materialistic principle of accounting. The banking corporation has disclosed all the materialistic financial information relating to Net Profit after Tax (NPAT), operating income, total revenue, Earnings before interest and tax (EBIT). This is done to comply with the reliability principle of conceptual framework according to which the financial information presented in annual report should be true and reliable. The financial reports are also prepared in accordance with comparability principle of conceptual framework of accounting (Whittington, 2008). The financial results of the current year presented in the annual report of the banking corporation are compared with the results of the previous year. This is done so that investors can easily predict the percentage growth of the bank in the current financial year for investment purpose . The directors report of the banking corporation has also presented detailed information regarding the compensation offered to key management personnel. The remuneration report of the Commonwealth bank is prepared in accordance with the standard accounting practices of AASB. The banking corporation has appointed its distinct remuneration committee to decide on the fixed and variable remuneration offered to key executive and non-executive directors. The remuneration report of the bank is developed in strict adherence with the AASB accounting rules and practice with no concealing of financial facts and figures related to compensation. The directors report presents clearly the accounting policies adopted for preparing the financial statements in order to comply with the AASB standards and the Corporations Act 2001. There is proper disclosure of consolidated financial statements that complies the financial information of all the subsidiaries of the bank in a single economic entity as per the Corporations Act 2001 (Mbira and Tapera, 2016). The financial statements are prepared as per the historic cost convention and the amounts in the financial report are rounded to the nearest million dollars in accordance with the AASB standard requirements (Commonwealth Bank, 2016). On the other hand, St. George is a banking corporation in Australia that has undergone merger with the Westpac banking corporation in the year 2008. St. George Bank is a small banking corporation in comparison to that of Commonwealth bank. The bank follows the principle of relevance, reliability and comparability of conceptual framework accounting as reflected from its annual report of the financial year 2008. The remuneration report of the bank also discloses all the relevant information regarding the fixed andvariable compensation offered to the key management personnel. The compensation offered to the key executive and non-executive directors are presented in the financial report clearly. However, the banking corporation has not clearly disclosed the information relating to the accounting policies and practices used in preparation of financial statements. The accounting method used in preparation of financial statements is not stated in the annual report and as such bank does not effective comply with the AASB standard requirements (St.George Bank Limited, 2009). Reason of Non-Compliance with the Conceptual Framework and AASB Standard Requirements As analyzed from the discussion above, the St. George bank does not effectively comply with the conceptual framework and AASB standard requirements. The reason for non-compliance of the banking corporation effectively with the AASB standard requirements may be due to its small-size business nature (St.George Bank Limited, 2009). AASB has developed its different set of accounting rules and policies for small-sized business entities and therefore it is not required by them to comply with all the conceptual framework and AASB standard requirements. The small-sized companies only need to follow the necessary accounting reporting rules known as IFRS SMEs that are developed exclusively for them (Ataman et al., 2014). Differences in disclosures of the Commonwealth and St. George Banking corporations The analyses and examination of the annual reports of Commonwealth bank and St. George bank has shown that there exists a wide difference between the annual report disclosure formats of both the corporations. The commonwealth bank complies with all the principles of conceptual framework accounting and AASB standard accounting practices. The accounting policies adopted in preparation of financial statements are in accordance with the AASB accounting practices to make them easily understood by the end-users. The financial information in the annual report is disclosed in a comprehensive format so that investors can easily analyze the financial position of the bank (Titilayo et al., 2014). The financial statements of the parent bank and all its subsidiaries are presented in a consolidated manner as per the accounting principle of consolidation (Unegbu, 2014). This is also done to ensure that all the financial facts and figures are disclosed to the investors with no hiding of financial in formation (Commonwealth Bank, 2016).. On the contrary, the annual report of St .George banking corporation before is merger with the Westpac Banking Corporation reveled that it does not effectively comply with all the AASB standard requirements. The bank has not properly disclosed the accounting policies adopted for preparation of financial statements. The annual report of the Commonwealth bank has adequately disclosed the accounting method used in preparation of its financial statements. However, the accounting method used by St. George bank is not properly revealed in its annual report. The bank has also not clearly revealed the accounting policies adopted for segment reporting and the different convention used for preparation of financial reports. Thus, as such there exist a wide difference between the annual report disclosures of the commonwealth bank and St. George bank limited (St.George Bank Limited, 2009). Addressing Corporate Disparity through including prudence in Conceptual Framework Revision The concept of prudence is in accordance with the conservatism principle of accounting that prevents overestimation of revenue and underestimation of expenses at the time of preparation of financial statements of business corporations. The concept of prudence has long been a part of conceptual framework for maintaining consistency in the financial reporting. However, it has been removed from conceptual framework on the basis of biasness it causes in financial reporting through introduction of conservatism (Malley, 2014). The concept of prudence was removed from the conceptual framework by the IASB in the year 2010 dues to its incapability in preparing of high quality financial reports. The concept is recently included in the conceptual framework revision to maintain neutrality of financial statements prepared by business corporations. The conceptual framework revision by IASB has included prudence to prevent the misrepresentation of financial statement by business corporations (Perso ns, 2013). The decision is taken by the IASB due to occurrence of large number of corporate scandals due to overstating of revenues and understating the expenses for enhancing their profitability position in the financial market. This caused the inclusion of prudence in the conceptual framework accounting so that reliable and valid financial information is presented to the investors. The inclusion of prudence in the conceptual framework will restrict the business corporations to enhance their profitability position without its actual occurrence. The concept of prudence would help in presenting realistic and faithful information to the stakeholders thus promoting transparency and authenticity in business operations. It will help in overcoming the corporate scandals that are occurring on large basis presently due to presentation of fraudulent information in the financial reporting (Mazhambe, 2014). The IASB has removed the concept of prudence initially in the conceptual framework of accounting as it restricts businesses in creation of hidden reserves. However, with the widespread occurrence of corporate scandals the inclusion of prudence has become of utmost significance for the International Accounting Standards Board (IASB). The concept of prudence has been on the debate since its origination as it tends to bring conservatism in business operations. The recent business scenario demands the presentation of accurate and realistic financial figures before the investors to create a good brand image in the financial market. Thus, IASB has incorporated the concept of prudence in the conceptual framework of accounting for conserving the interest of investors (Araujo and Gomes, 2015). Recommendations On the basis of overall discussion held in the report, it can be recommended to the business corporations that they should effectively comply with all the principles of conceptual framework and AASB standard requirements for strengthening their brand image. The effective compliance of conceptual framework and AASB standard requirements has caused the goodwill of the commonwealth bank in Australia (Commonwealth Bank, 2016).. On the other hand, St. George bank does not effectively comply with the AASB accounting standard requirements and thus has not achieved a global image in the financial market. The bank due to its poor financial performance has undergone merger with the Westpac banking corporation in the year 2008 (St.George Bank Limited, 2009). Thus, it is recommended to the business corporations worldwide to proper their financial statement in accordance with the accounting principles and conventions advocated by the IASB. In addition to this, the business corporations should eff ectively follow the principle of prudence in the preparation of their financial statements. This is essential for overcoming the occurrence of fraudulent activities by business corporations and presenting true and realistic financial figures before the end-users. The concept of prudence will help in overcoming the mis-representation of financial information and thus help in presenting reliable information to the end-users (Knight, 2004). Conclusion Thus, it can be said from the overall discussion held in the report that it is essential for the business organizations to comply with the principles of conceptual framework and AASB standard requirements. The accounting methods used for the preparation of financial statements must be in accordance with Corporations Act 2001 in Australia to effectively comply with the AASB standard requirements. Also, the concept of prudence in conceptual framework is essential for maintaining the neutrality of financial information. The preparation of financial reports by businesses in compliance with the prudence principle will ensure the presentation of accurate financial information to the investors. References Araujo, V. and Gomes, A. 2015. Analysis of Opinions Issued in Comment Letters on the Term Prudence. Journal of Education and Research in Accounting 9(2), pp. 209-225. Ataman, B. et al. 2014. Preparedness for and perception of IFRS for SMEs: evidence from Turkey. Accounting and Management Information Systems 13(3), pp. 492-519. Commonwealth Bank. 2016. Annual Report. [Online]. Available at: https://www.commbank.com.au/content/dam/commbank/about-us/shareholders/pdfs/annual-reports/2016_Annual_Report_to_Shareholders_15_August_2016.pdf [Accessed on: 14 December 2014]. Hoffman, C.W. 2016. Revising the Conceptual Framework of the International Standards: IASB Proposals Met with Support and Skepticism. World Journal of Business and Management 2 (1), pp. 1-32. Knight, J. 2004. Internationalization Remodeled: Definition, Approaches, and Rationales. Journal of Studies in International Education 8 (5), pp. 5-29. Malley, A. 2014. Opinion: Is prudence still a virtue? [Online]. Available at: https://www.theaccountant-online.com/news/is-prudence-still-a-virtue-4276220 [Accessed on: 14 December 2014]. Mazhambe, Z. 2014. Review of International Accounting Standards Board (IASB) Proposed New Conceptual Framework. Journal of Modern Accounting and Auditing 10 (8), pp. 835-845. Mbira, L. and Tapera, J. 2016. Key Success Drivers for Microfinance Institutions in Zimbabwe: Developing Core Competences for Financial Inclusion. International Journal of Business and Social Science 7 (3), pp. 128-136. Persons, O. 2013. A principles-based approach to teaching International Financial Reporting Standards (IFRS). Journal of Instructional Pedagogies. St.George Bank Limited. 2009. Annual Report. [Online]. Available at: https://www.stgeorge.com.au/content/dam/stg/downloads/annual_report/annual_report09.pdf [Accessed on: 14 December 2014]. Titilayo, D. et al. 2014. International Financial Reporting Standards (Ifrs) For Smes Adoption Process In Nigeria. European Journal of Accounting Auditing and Finance Research 2 (4), pp.33-38. Unegbu, A. O. 2014. Theories of Accounting: Evolution Developments, Income Determination and Diversities in Use. Research Journal of Finance and Accounting 5 (19), pp. 1-15. Whittington, G. 2008. Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. ABACUS 44 (2), pp. 139-168.

Tuesday, May 5, 2020

Harrison Bergeron the Power of Conformity free essay sample

The Power of Conformity In society we long to obtain the perception of a utopia, a visionary system of political or social perfection. A utopia is an ideology that consists of a perfect society that runs by perfect regulations, and because of this, our society tries to place rules on us as individuals as to what is acceptable and what is not in order to achieve this sense of equilibrium. We are then left with deciding for ourselves whether to conform to such a social decorum. In Harrison Bergeron, we encounter a society that has finally reached complete equality in the eyes of the author. However, throughout the text, we learn that our expectations that are imposed by society could result in chaos and that there is an extent of danger that total equality presents with it. We live in a society where competition is valued, a certain amount of competition has always been good. We will write a custom essay sample on Harrison Bergeron: the Power of Conformity or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page From a health standpoint, competition makes us work harder and train to be better athletes, and thus healthier in general. From a  business standpoint, it drives companies to improve their products, to streamline their production methods and develop the most effective methods of distributing wares. Even in healthcare, when physicians compete to be the best in their fields, it drives them to develop new medical discoveries. Competition as an entirety brings our world forward, which is a definite advantage for us. In Harrison Bergeron, we are faced with our perception of what seems to be a utopia, to be accomplished. Strangely enough, when Kurt Vonnegut, Jr. writes, â€Å"They were burdened with sash weights and bags of birdshot, and their faces were masked, so that no one, seeing a free and graceful gesture or a pretty face, would feel like the cat drug in. (Harrison Bergeron, Kurt Vonnegut, Jr. ), he reveals the drastic measures that were needed to take place in order for our goal of a utopian society to exist. The dancers on the television screen were given such extreme handicaps that few fell to the ground, this measure was created so that they would not appear to be superior to anyone else, so that everyone would be the same. In the real world however, this theory seems unr ealistic to many, as although everyone is finally treated the same, they are entirely, exactly what it is, the same. In this world, human nature would be suppressed through this lack of free will you are proposing and many of us wish to pursue an exciting life, life full of thrills and passion. This is not possible without a rush of blood, which usually comes from the wrong things, and without these factors which do not exist in a utopian society, our world would slowly crumble. Secondly, when Vonnegut Jr. writes Hazel’s line, â€Å"Reckon it’d fall all apart, society. † (Harrison Bergeron, Kurt Vonnegut, Jr. , Vonnegut is demonstrating the meandering, nonsensical interactions that have become standard in this fictional society. During this conversation, George is able to formulate an idea that society would disintegrate if people were to disregard the laws and to pose that idea as a hypothetical question, but because he is interrupted by the noise in his handicap, he loses track of his conversation. Even though Hazel is able to following his reasoning, he is unable to remember what he was talking about and she was not bright enough to bring up the topic again. The disturbing reality in this is that the law of equality goes unchallenged not because citizens believed in them deeply but because they are too bewildered to figure out what they think of the laws in the first place. If George were able to think in peace for a few hours, he might come to believe that the laws he defends are absurd. However, these laws, against which he would likely protest if he could, are the ones that prevent him from thinking for more than a few seconds at a stretch. In reality, this again relays back to our imperfect utopian society, if we were to fully create this world of complete equality, there will those who will be unable to think properly which defeats the purpose of making everyone equal. It doesn’t allow people a chance to completely make most of what has been given to them. Lastly, a large advantage of not conforming to every expectation given by society, is that people will see us, perhaps for the first time, without a mask. We will be true to ourselves and others will see who we truly are on the inside. They will see our talents, imperfections, and preferences. They will have the opportunity to accept us on our own terms. Despite the theory behind this, this wasn’t the case for where the text, Harrison Bergeron, took place. When Kurt Vonnegut, Jr. writes, â€Å"Harrison tore the straps of his handicap harness like wet tissue paper, tore straps guaranteed to support five thousand pounds. † (Harrison Bergeron, Kurt Vonnegut, Jr. ), He is presenting us with how Harrison represents the spark of defiance and individuality that still exists. He has none of the passivity or fearfulness that the others portrayed, but rather he is an exaggerated alpha male who hungers for power. When Harrison rips off his steel restraints and handicaps, the physical strength and beauty he reveals reminds some readers that underneath their own restraints and handicaps, they too are still talented or lovely. In today’s generation, we have been taught to live by the rules that have been played in front of us, with very few daring to break them, but the reality is, there are places where we can step outside of that box, places which allow us to become individuals with open minds, places where we can truly be ourselves without conforming to any expectations imposed by society, because that is, the truth behind the power of conformity.