Global Accounting Theory and Analysis †Free Samples to Students

Question: Discuss about the Global Accounting Theory and Analysis. Answer: Introduction The report in consideration was published by Grant Thornton Ltd which is one of the leading financial advisory firms in Australia acclaimed all over the world. It discusses in details the new and changed Standards in accounting applicable in Australia. Besides that, it also throws light on other significant developments in financial reporting. These changed requirements for accounting procedures are mandatorily applicable for the annual or half-yearly business periods ending in June 2017. These changes would have a substantial impact on the accounting reports from the different corporations operating in Australia(Devine, Hendrickson and Williams, 2004). All the relevant developments as well as pronouncements made till the publication date of the report, that is, 7th April, are also included in the discussion. The new standards also set certain requirements of the lessees regarding their leases. According to such standards, the tenants would require accounting for the leases on standa rd financial documents by the recognition of an asset of right of use type. Description of the major issues in the article The report discusses the amendments that would have significant impacts in the system of accounting applicable to companies operating in Australia. They would also have a considerable impact on the different entities or stakeholders operating within an organization. Thus it excludes many other revised standards which would be effective for the periods ending on 30 June 2017. This is owing to the reason that the latter are not likely to have any notable impact on the organization(Fischer, Taylor and Cheng, 2010). The following are the more significant and relevant amendments among those mentioned in the report: The first notable change is that in the requirements that exist for reporting on financial terms by plans of superannuation. The amendments are applicable to large entities for superannuation which is controlled by the Australian authority for prudential regulation (APRA) and the public sector entities for superannuation(Flower and Ebbers, 2002). The report says that the changes are expected to bring about significant reversals relevant measurements and disclosures in the financial statements of such superannuation entities. The next most significant change discussed in the report is that on the accounting amendments relating to interest acquisitions in joint operations. The amendments state that any acquirer of such an interest should apply all principals in accounting for business combinations in AASB 3 and other such standards except principals which are not in accordance with the rules of AASB 11. This would lead to the acquirer retaining joint control in the operations(Godfrey, 2010). Another significant amendment is that relating to the method of depreciation applied for property, equipment, and plant. The amendment prohibits the use of a method which is revenue-based. The amendments also provide advice on the application of the method of diminishing balance for types of equipment, property, and plant(Horngren, 2011). The changes prescribed present a presumption that revenue-based method for amortization of assets of intangible nature is inappropriate. The inappropriateness can only be overcome in the case of two situations. The first is when any asset which is intangible, is expressed as a means of measuring the revenue. The other situation is when the revenue and economic benefits derived from the intangible asset can be shown as being correlated. Theories linked to the article The Australian commission for securities and investment (ASIC) is still left to make the announcement on its areas of focus for the reports for 30 June 2017. They are however expected to be similar to the focus points of the ASIC for December 2016(Horngren, 2013). Likely, the areas of focus would be: Testing of impairment and value of assets The arrangements for the matters off-balance sheets The recognition of revenue The deferring of expenses The accounting of taxes Estimates and judgment of accounting policies The effect of new revenue, standards in leasing and financial instruments Global Entities all set to present financial statements for general purpose An amendment was made to the tax law and was passed by the parliament in 2015. The amendment was made in the Act for administration of taxation. It required corporate entities for taxation having a global standard to prepare and present financial statements having a general purpose. The presentations required approval of the ASIC and recorded on the organization's publicly accessible register(Kew and Watson, 2012). The amendment applies to the income years which commenced after July 2016. For any entity to be of a significantly global standard, certain requirements need to be fulfilled. They are as follows: An organization is considered global entity, if the parent entity records an annual income of A$ 1 billion or greater than that. A member of a group comprising of entities is consolidated for the purpose of accounting, and one among the remaining members has an annual income of A$ 1 billion or greater than that. The report points out that there are yet some doubts that need to be cleared about how this legislation is to be implemented. There are some unclear areas in the following cases: What global income means(Kieso, Weygandt and Warfield, 2010). The meaning should be more explicitly asserted, as it the current definition suggests Whether the statements of financial matters prepared with the help of Australian requirements for disclosure will be accepted or not. The acceptable standards for accounting applicable other than the Australian standards. The status of those entities that presently meet the requirements for relief in the ASIC Orders. The status of large proprietary service companies which are grandfathered. These matters are now being introspected for the purpose of obtaining more clarity. The ATO is engaged in this process which is critical to achieving perfection in the matters related to accounting. A consultation paper was issued by the ATO corresponding to which there were comments by the public(Libby, Libby and Short, 2014). Applying the theories to the major issues in the article After the continual of the project for ten long years for overhauling the requirements of income for organizations of the non-profit category, a new set of revenue requirements have been issued by the AASB. The newly established requirements of income will hopefully result in improved matching of the income and other related expenses. This is because the recognition of the income will now face will be deferred when there is any obligation regarding performance or some other liability(Schroeder, Clark and Cathey, 2011). If any donation or any grant is received by an entity which is a not-for-profit type and has a specific obligation for performance, the revenue will be recognized by the entity when the performance obligation is fulfilled. The current requirements, which differ from this, force the recognition of income even though the entity has not5 fulfilled the obligation concerned with performance. On top of that, there would be more assets on record in the sheet of balance, as th e current requirements broaden theories of fair values on the initial recognition. The previously existing requisites in AASB 1004 have been replaced by the new standards(Schroeder, Clark and Cathey, 2011). Though still relevant, the AASB's scope has been slightly decreased for covering issues which are unique to certain departments of the governments. Accounting to the Australian accounting standard board the leases AASB16 which was published on 23rd February of 2016 can help to complete the long-running leases projects. The publication of the IFRS 16 was followed by the publication of the AASB 16. According to the Australian accounting standard board, the IFRS 16 will be applicable on the 1st January of 2019 by replacing the IAS 17 leases. For the reorganization of the "right-of-use" of assets and the liability of "on-balance-sheet" is accounting by the application of the new standard leases. Most of the companies under AASB which involve the leasing and the assets of the leases are majorly affected by the new standard(Scott, 2015). The main effecting changes are the annual reporting time will start after 1st January of 2019, various transitions will have reliefs. According to the report of International accounting standard board (IASB) which controls the replacement of the insurance contract of IFRS 4 which was published on Marc h 2004. As per the expectations of the AASB, the new standard will be able to eliminate the weakness of the insurance contract and including the principal based framework. The new leases will be expected to represent the comparability between the various insurances. There are also some new standards set on leases and insurance that have been described. These new changes would serve to bring about a positive change in the financial reports of organizations and would make the enterprises surge forward and achieve new milestones. The paper on consultation presented clearly, certain issues, but left several questions over other issues open. The final advice of the ATO will hopefully be released in the next few months. The newly prescribed standards will serve to discard the inconsistent features and other weaknesses in the practices that are existing in the current Standard. Things would be much less complicated since the new amendments are very clearly described, so as to eliminate any chances of confusion(Smith, 2011). The important amendments which would clearly bring about a change in the financial reports that organizations would prepare have been described above in details. The companies have to follow the accounting standards. The global accounting standards changes their rules and regulations for the welfare of the common people and also for the companies. The changes applied by the accounting standards need to be followed by the companies. To become more acceptable worldwide and to provide a unanimous and opposite solution to the global companies, the International Accounting Standard Board (IASB) has an intention to amend their accounting standards. Issues in the Exposure Draft/Comment Letters The amendment done as per this idea has been taken out to the public to seek a mass opinion about it by the IASB. This was done only to attain the perception of the mass about the proposed amendment. The changes made to the accounting standards were documented and exposed to the public. This was done to fulfill the purpose where the public could place their opinions over the document(Strauss and Woods, 2007). The changes that were made to the accounting standards are as follows. Standard Subject to amendment Sale of IFRS 5 Non-current asset and the discontinuation of its operations The proposal of disclosure is altered Disclosure of IFRS financial statement Contract service Changes applicable to IFRS 7 into a condensed interim financial statement. IAS 19 employees benefits Issues in local market, discounted rates IAS 34 Interim Financial Reporting Disclosure information not provided in interim report There was an issue detected with the amendments thus made, and it was found to be with the standards of the inventory. Furthermore, the changes set up by the IASB in their accounting standards has made some Australian companies upset as a result. Difficulties arose due to the new amendment for several companies(Waterston, 2006). This is because; the new inventory standard includes adding the inventory amount in the balance sheet in the standard cost. Normally, a company buys a stock, there are chances that the cost of the stock may fall during the years, as they are old, and the standard cost of them in the market is high. As a result, this may reflect a heavy adverse impact on the value of the stock or inventory on the financial statement of the company. Agreement/Disagreement by Respondents In Australia there are several companies testified to the fact that the new accounting standards are unacceptable as to the public, they display flawed information. The flaw in the new amendment is that it improves the value of the asset of the company. Naturally, in comparison, the value of the liability of the company is lessened. This change though brings about improvement in the financial performance but also misguides the investors by falsely attracting them to the company(Wolk, 2009). However, in the long run, they face severe loss. As a part of the disclosure framework project, the allotment for the proposed update is shown by the exposure draft of FASB. Primarily, the focus and objective of the explanation in the notes to the financial statements are to generate comprehensible information. It is specifically required for the people who use the financial statements of the company accepting the accounting principles. The effect of LIFO will generate the changes in the inventory balance and the qualification of cost type to capitalize into the inventory. Deloitte supports the effectiveness of the improvements of the disclosure in notes to the final statements by continuous efforts of FASB. This is evident by their comment letter for this (Kew and Watson, 2012). The board had proposed the aspects of ASU, and the company agrees with all of them. More emphasis is thus given to materialize the disclosures by the board. For the people who use the financial statements, the company stated detailed information of the req uirements for newly proposed disclosures. The company supports the effectiveness of the disclosure and is also of the belief of undertaking the cost examination but the board. The examination should be capitalized as the part of inventory and changing the cost to the goods sold. As per the accounting practices, the project should also be beneficial. Assumptions behind the theories of regulation It was evident from the public interest views that economic markets tended to function inefficiently since they are fragile, however, the public interests were given lesser importance. This stated that for regulating the economic market in a proper direction, there was a requirement only for the Government. For instance, to make the financial statements function for the society and mass, the proper regulations are made by the government. They also bring about alternatives in the rules and policies of the accounting standards to make them work for the welfare of the society(Waterston, 2006). According to the private interest theory, it has been found that only to satisfy their personal interests, an individual or a group carries out their works. It is also found that the private interests suppress the regulatory processes, what could have been for the public interests. It echoes the sole concentration of the powerful groups. Therefore, in the public interest theory, it is evidently seen that the regulatory works for the organizations' personal interest. From the capture theory, it is evident that to abide by the requirements the rules are mended only to fit the generated rules and regulations. The regulations are also concentrated in a single concerned industry for a given period. The intentions behind designing regulations are also clearly noticed as per the capture theory(Schroeder, Clark and Cathey, 2011). The individuals assigned for designing them hugely influence the formulation of the regulations. Ironically, the interest groups, as well as the politicians, generally represent the people developing the regulations. Theory that best explains Exposure Draft/Comment Letters The public interest theory clearly explains that the rules and regulations are implemented for the benefits of the public. The IASB has amendment the rules and regulations for the fair preparation of the accounting statements. In the comment letter, it is stated clearly that is proposes that the amendment should only be for the public. The disclosures in the notes to the financial statements shall get the information for the investors and stakeholders (Godfrey, 2010). These financial statements hugely benefit the users of the financial statement as they provide significant information to them. Conclusion The IASB even published samples of the proposed amendments to expose to the public as drafts specifying every detail of the pros and cons of the proposed accounting standards even describing why the changes were being made. As for instance, it is found that the IASB team documented about the issues regarding the accounting process and the claims to improve them. References Devine, C., Hendrickson, H. and Williams, P. (2004).Accounting theory. London: Routledge. Fischer, P., Taylor, W. and Cheng, R. (2010).Advanced accounting. Mason, OH: South-Western Cengage Learning. Flower, J. and Ebbers, G. (2002).Global financial reporting. Basingstoke: Palgrave. Godfrey, J. (2010).Accounting theory. [Sydney u.a.]: Wiley. Horngren, C. (2011).Cost accounting. Frenchs Forest, N.S.W.: Pearson Australia. Horngren, C. (2013).Financial accounting. Frenchs Forest, N.S.W.: Pearson Australia Group. Kew, J. and Watson, A. (2012).Financial accounting. Cape Town: Oxford University Press. Kieso, D., Weygandt, J. and Warfield, T. (2010).Intermediate accounting. Hoboken: Wiley. Libby, R., Libby, P. and Short, D. (2014).Financial accounting. Maidenhead: McGraw-Hill Education. Schroeder, R., Clark, M. and Cathey, J. (2011).Financial accounting theory and analysis. Hoboken, NJ: Wiley. Scott, W. (2015).Financial accounting theory. Toronto: Pearson. Smith, M. (2011).Research methods in accounting. Los Angeles: SAGE. Strauss, R. and Woods, R. (2007).One well. Toronto: Kids Can Press. Waterston, C. (2006).Financial Accounting. Pearson Education UK. Wolk, H. (2009).Accounting theory. Los Angeles, Calif.: SAGE. Comment letters. (2017).Cite a Website - Cite This For Me.Fasb.org. Retrieved 6 May 2017,rom https://www.fasb.org/cs/BlobServer?blobkey=idblobnocache=trueblobwhere=1175834682348blobheader=application%2Fpdfblobheadername2=Content-Lengthblobheadername1=Content-Dispositionblobheadervalue2=492161blobheadervalue1=filename%3DDISFR-INV.ED.018.DELOITTE_TOUCHE_LLP.pdfblobcol=urldatablobtable=MungoBlobs

The Resurrection in the New Testament

Introduction One of the main differences between human beings and animals is the ability of people to have a sense of belief in the existence of a super natural being that controls all the activities and events in the universe. Human beings have developed a very complicated belief in the existence and work of these super natural forces that has led to the establishment of different religions in the world.Advertising We will write a custom term paper sample on The Resurrection in the New Testament specifically for you for only $16.05 $11/page Learn More Some of these religions include Christianity which is practiced world wide in various forms. Christianity is derived from the word Christ which refers to Jesus Christ and is therefore used to mean behavior that is similar to that of Jesus Christ that is emulated by those who follow the Bible’s teachings. This term paper is aimed at outlining the background and interpretation of the resurrection in t he New Testament as is evident in Christian’s lives. Definition of Resurrection Resurrection refers to the process where a dead body comes back to life. It is a very unique and shocking occurrence that medical scientists and contemporary philosophers have failed to understand or explain. This is due to the fact that death marks the end of human life and therefore breaks the association between an individual and the rest of the community. Death is a phenomenon that has no empirical formulae of studying or analyzing and it is only through religious intuitions that human beings try to unravel the mysteries behind the occurrence and aftermath of death and the life after. Background of the Resurrection The history of the resurrection is dated back to the beginning and life of Jesus Christ and is marked by a sequence of various events that hinted on the coming of Jesus Christ. Since life begun on earth people had always been born and lived for very many years before their death occ urred (Keener 201). There were no strange occurrences of deaths as most of them involved the very old people who had reached their life expectancy limit and in fact gone beyond their time on earth. However, with time things and events changed and prophets came and went until the coming of Jesus Christ that was foretold by many prophets including Elijah and John the Baptist.Advertising Looking for term paper on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Even though the cases of resurrection were unknown before the coming of Jesus Christ very few of them were actually recorded like the dry bones in the ‘Valley of Death’ that were prophesized by Prophet Elijah and they got muscles and became live human beings. With the coming of Jesus Christ that is heavily documented in the New Testament very many cases of resurrection were experienced and they were climaxed by the death and resurrection of Jesus Christ. Je sus performed many miracles regarding the resurrection of the dead and some of those people include Lazarus who had died, was buried and his body had stayed on the tomb for several days until he had begun to decompose and smell awfully. These events of resurrections taught many Christian believers many lessons and this led to the many interpretations of resurrection that are discussed in the following stages. Sacrifice for Human Beings The resurrection of Jesus Christ is interpreted by all Christians as being a great act of sacrifice for the deliverance and forgiveness of sins committed by human beings through the various generations. When God created Adam and Eve and placed them in the Garden of Eden, He expected them to be very loyal to him and follow all His words to the latter. The worst sin that Adam and Eve committed while in the Garden of Eden was disobeying God’s command of not touching or eating the fruits from the tree in the middle of the garden. Their disobedience was triggered by the serpent that cheated them of the value of the fruits and this led to their excommunication from the Garden of Eden marking the beginning of sin and suffering in the generations that followed.Advertising We will write a custom term paper sample on The Resurrection in the New Testament specifically for you for only $16.05 $11/page Learn More However, due to the love that God had for his people He was not pleased to see them suffer and continue sinning and therefore, he sent his son Jesus Christ to come and die for the sake of human beings (Licona 2010). This act shows a lot of sacrifice by God and Jesus Christ who endured very painful experiences which led to his death. Christians interpret the suffering, crucifixion, death and resurrection of Jesus Christ as a great sacrifice for their sake and continue to celebrate this through Easter holidays in their calendars. It is not easy for someone to lay down his life and suffer for the sa ke of another human being, but Jesus Christ proved his love for human beings by sacrificing his life for them. Proof of Power over Death Every human being is always confronted by a hard fact that one day they will die and leave this world regardless of their wealth or fame. Very many people spend countless nights thinking about their future and the inevitable occurrence of death that has made them think that death is so powerful and strong that no one can overcome it. However, with the death and resurrection of Jesus that is widely documented in the New Testament people are made to believe that death is not supreme over Christians. They believe that Jesus conquered death through resurrecting other people like Lazarus and through his resurrection (Beale 2011). They interpret all these resurrections as manifestations of the Christian power over death and that they should never be worried about dying since it is just a transitional stage that they have to pass through in order to attai n the higher glory of the Kingdom of Heaven. Proof of Life after Death Many people have always known death as a mark of the end of life and therefore when one dies it becomes the end of the person’s story of existence, accomplishments and failures in life. When a person dies the family, relatives and friends are usually filled with sorrow and mourn for days on end due to the loss of their loved ones.Advertising Looking for term paper on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, Christians believe that death marks the beginning of a happier and everlasting life and so people should never be worried and mourn whenever it occurs to their loved ones but instead be happy and pray very hard for them to go to heaven when their time comes. Christians believe that the resurrection of the dead marks the beginning of such life that will be celebrated throughout their life in heaven (Ivy 2010). The resurrection of Jesus proved to the millions of believers that death is not the final stage of their living but just a transitional stage to Heaven. Therefore, Christians interpret his resurrection as a clear indication that when those who believe in him die, they will resurrect and join him later in life. This gives them more hope to continue believing and worshipping him as they wait for their death that will connect them with their Heavenly Father and Jesus Christ. Foundation of Hope and Christian Faith People usually have very many questions regarding what will happen when and after their life on earth ends. This has led people to various beliefs and practices that aim at giving them the assurance of good life after death. Christians believe that the suffering, death and resurrection of Jesus were as a result of their sins and so they affirm their faith to having life after death through the resurrection of Jesus. It is upon these grounds that people get saved and declare Jesus as their savior since he died for the sake of their sins. This continues to attract thousands of people to the Christian faith as the resurrection of the dead provides solace and promise of life after death to them. This also enables them to continue reading the bible, attend churches and Christian crusades to know more about the Kingdom of God that awaits them after death. Challenge to Christian Declarations The suffering, death, resurrection and ascension of Jesus serve as a great challenge to the Christian faith with regard to their declarations and affirmations of their faith in God. It acts as a guide to the behavior and conduct of all Christians with regard to their faith and beliefs (Carson 2012). Christians usually have personal declarations, obligations and commitments to God and are always obliged to follow and adhere to them all the days of their lives. In addition, the Ten Commandments that were offered to Moses on Mount Sinai act as a vey important tool for every Christian to follow and respect. This together with the resurrection of Jesus helps many Christians and in the process of assessing their faith and stand in Christianity. Companionship All human beings are social creatures by nature and require each other for companionship and socialization. It should be noted that people need each other to provide emotional support to each other with regard to the experiences that human beings encounter in the daily association with their friends and environment. The resurrection of Jesus Christ and his ascension is interpreted by Chris tians as a connection between him and them although in the spiritual realm. Christians believe that Jesus is constantly and always with them throughout their lives as they too await their death (Carson 2012). It should be noted that Christian faith is largely penned on the fact that Jesus Christ suffered, died, was buried and resurrected to be with them for eternal life and those who trust and obey the Christian rules will be rewarded by eternal life. Christians are thus comforted that even though Jesus died he resurrected and is with them together with the Holy Spirit that was sent to watch over and be companions to all who believe in Christ. Future Assurance All human beings are always guided by a desire to achieve the set goals with regard to all their commitments, efforts and dedications. People who believe in the resurrection of Jesus Christ are guided by the assurances that the bible and other Christian publications offer them with regard to the death and resurrection of Jesus Christ. The main assurance of the resurrection of Jesus Christ is the fact that all who believe in him will enter the kingdom of heaven. When Jesus resurrected he ascended to heaven to prepare a place for all those people who will affirm their faith in him and continue to proclaim his work through their lives. This means that they are expecting better and good things to come after they have died and resurrected. First, they are guided by high hopes of resurrecting just like Jesus did. Secondly, they are expecting to enter the Kingdom of Heaven where Jesus is seated at the right hand of God awaiting their arrival. Thirdly, they are expecting a good life without pain or suffering but one filled with praises, worships and celebrations of lives well lived. The Christian faith strongly advocates for its followers to ignore their present sufferings and temptations as they are stepping stones towards achieving their dreams. They are guided by the fact that the death of Jesus Christ paved way for their deliverance and all those who believe and follow the teachings of this faith will enter the Kingdom of God after death (Licona 20110). This assurance pushes all Christians to prepare to meet their creator and enjoy all that the Bible promises all those who will keep the Christian torch burning in them until when their death occurs. Conclusion The Christian faith is largely attributed to the life and times of Jesus Christ as many Christians try to emulate his behavior. The resurrection of Jesus Christ serves as a turning point for many Christians who were destined for eternal punishment due to their sins while on earth. It should be noted that Christian faith is very much affirmed on the belief that just like Jesus Christ they will die and resurrect and join the many prophets and people who died for the sake of preaching the gospel and those who never allowed suffering or persecution to deter their quest for the word of God. References Beale, G. K. (2011). New Testament Biblical Theology: The Unfolding of the Old  Testament in the New Testament. New York: Baker Academic Publishers. Carson, D. A. (2012). The Intolerance of Tolerance. New York: W. M. B. Erdmann’s  Publishers. Ivy, J. (2010). The Resurrection of Jesus Christ: A Biblicist’s View of the Resurrection.  New York: Noiz Inc. Publishers. Keener, C. (2011). Miracles: The Credibility of the New Testament Accounts. New York:  Baker Academic Publishers. Licona, M. (2010). The Resurrection of Jesus: A New Historiography Approach. Oxford:  I.V.P. Academic Publishers. This term paper on The Resurrection in the New Testament was written and submitted by user Miranda Collier to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Giver2 essays

The Giver2 essays NOT FINISHED OR REVISED OR SPELL CHECKED!! ROUGH COPY Your name is John, it was selected by a committee. You will never be attracted to a person or truly love some. You won't feel love or pain. You were one of fifty babies to be born in that year. Your family was chosen by a committee. Your profession was chosen by a committee; everything is chosen by a committee, everything is the same and it perfect order. Their is rules and guidelines for everything; you don't dare to break a rule.Their is no tolerance for failure or disappointment; you will be released. Welcome to life in the community; I hope you enjoy your stay. The Giver takes place in one of the communities where a boy named Jonas is living the same life as all the other kids before and the generations before. Nothing special has happend; he has recieved his bike, been admitted into the community service program as all the other Elevens. Until the Ceremony of Twelves where he will be assigned to his life-long occupation. Jonas is extremely nervous because he as no clue what he will be assigned; as other Elevens it is obvious what they will be assigned to. At the Ceremony Jonas is anxious to here what he will be assigned to, but he is skipped over. He his baffled why he was skipped over. Then when the all the Elevens where assigned; the Chief Elder called Jonas to the stage, and announced to everyone that Jonas has been selected not assigned to become The Receiver which is the most important role in the community and the rarest. Their's only one Receiver, and once you are the The Receiver you stay the giver years. All this the Chief Elder explained to Jonas and the audience. She all so explained that their last selection 10 years ago was a failure, and it was crucial that Jonas suceeds in his training. She mentioned he had all the qualities that are necessary Intelligence, Integrity, Courage, and the ability to see beyond. The Reciever holds all the past bef ...

Multiple Points of Exclamation!!!

Multiple Points of Exclamation!!! Multiple Points of Exclamation!!! Multiple Points of Exclamation!!! By Michael If you want to strongly emphasize a sentence, either because its emphatic or humorous, you may sparingly use a exclamation point. But use it sparingly! Its supposed to express strong emotion. Dont use more than one at the end of a sentence, unless youre a strongly-emotional fourteen-year-old girl writing on MySpace. Much better: use exclamation points no more than once per page. Like the boy who cried Wolf so often that nobody believed him when he saw a real wolf, you dont want to become known as the writer who cried Exclamation when there wasnt really anything worth exclaiming about. If the exclamation is part of a quotation, put the exclamation point inside the quotes. So, if it represents your strong emotion, put the exclamation point outside the quotation marks. If youre quoting someone else with strong emotions, put the exclamation point inside the quotes. For example: I cant believe that you used multiple exclamation points when you wrote, Whatever!!, especially at your age, Grandmother! The same can be said about interrogation marks. One is enough, even if you are really curious about what you are asking. Maeve Maddox once wrote a post here recommending writers to let the word do the work. Well, they should also let the punctuation mark do the work! No multiple exclamation or interrogation marks, please. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:Inquire vs EnquireOne Fell Swoop30 Words Invented by Shakespeare

Your assignment is to identify what you regard as the chief ethical Essay

Your assignment is to identify what you regard as the chief ethical problems in your professional life. Then determine a method of arriving at the best solutions to these problems - Essay Example For instance, I do sometimes come across employees checking their own email accounts during the time they should be working for the organization. There also happen to be employees who happen to be organizational bullies and do not desist from harassing their subordinates and colleagues while being engaged in the day to day activities in the organization. Sometimes, I also come across instances when my juniors engage in fraudulent behavior that happens to be considered a major ethical breach. In such instances, where the acts and decisions of individual employees amount to a larger organizational loss, I do adhere to utilitarian ethics while acting. If the working of an individual employee harms the well being and viability of the larger organizational environment, I seldom hesitate from taking a swift and decisive action against such employees (Schminke, 1998, p. 141. If the issue happens to be minor like checking of personal email, I issue a swift warning to the concerned employee. In case of graver acts like a fraud, I make it a point to take a serious decision against the concerned employee, so that it would deter the other employees from indulging in unethical behavior while serving the organization. Employee working conditions do present major ethical dilemmas for most of the managers and I do not happen to be an exception. Many a times, I come across situations, when the working conditions of the employees happen to be less than satisfactory. I also have to grapple with situations when I feel that a particular employee is not being paid in consonance with the time and efforts being put by one. In such scenarios I believe that utilitarian ethics do not serve me well while taking decisions to ameliorate the situation. In such situations I take ethical decisions that involve opting for the nobler hypothesis amongst the range of available approaches and possibilities. While taking decisions I make

Obama Care Essay Example | Topics and Well Written Essays - 750 words

Obama Care - Essay Example The Act requires that a significant percentage of the income group should have health insurance. The act is helpful to low-income adults because of the expansion of Medicaid. The act also introduces programs that aid early retirees’ insurance programs. The PPACA is also supportive to workers at their old age, who would benefit from the coverage, according to Begley et al. (2012). Employers can have insurance cover for the group of employees that go for early retirement, between the age of 55 and 64. This is helpful to these employees since they have the assurance of insurance even if they take early insurance. The Act also expands insurance to non-employed youths aged between 19 to 25 years through their parents’ coverage. According to Begley et al. (2012), the various reforms are beneficial to employees. According to Hoffman (2011), the act reduces the burden of cost of insurance on just a limited potion of employees. The act is instrumental because of its level of reg ulation of insurance rates. The various discounts on wellness programs introduced, by the act, are important and helpful to employees. The act has several financial security provisions that could be helpful in reducing the expense of medical care as well as premium cost (Hoffman, 2011). For instance, the provision that health plans should limit the cost-sharing obligation renders it cheap to afford health care. Miller (2012) provides a contradicting opinion that the PPACA to is economically burdening to the employees. The act, according to Miller (2012), has its basis on improper analysis of its economic implications on workers. The act does not follow any explainable principle and, instead, diminishes some roles of the federal government related to regulation of insurance. In the opinion of Miller (2012), the expansion of tax allocated to insurance would be a better policy provision compared to imposing the cost on workers. Tax expansion was a more suitable source to finance the in surance coverage stipulated in PPACA than making the workers pay for it. The individual responsibility outline in the act is unconstitutional and unnecessary, according to Miller (2012). McDonough (2012) identifies the extent of opposition that the PPACA reviewed since its congressional debate began in 2009 to its declaration as being lawful in 2012. Those in opposition of the act highlighted the economic effects of the provisions of the law. The law would escalate the expenses of states and further create a burden on their budgets. The burden and effects of the burden roll down to workers who directly pay for it. In general, there are more beneficial to workers that come with the approval of PPACA than those having the contrary opinion present. It remains the basis of success in achieving reforms in the country's health insurance system. The act places the role of employers in ensuring efficiency in health insurance at the center and, therefore, creating remarkable changes (Eibner, Hussey & Girosi, 2010). Insurance supported by the employer increases efficiency in expanding cover of employees. Full implementation of PPACA would transform the health insurance markets in the country. It would help to change the decision of workers concerning the enrollment for health insurance cover. The act places various advantages to workers. There is a notable reduction in direct expenditure out of pocket. High out-of-pocket expenses, notably, is one of factors that contribute to the low coverage of

The Day The Children Vanished PACTS Analysis Essay Example for Free

The Day The Children Vanished PACTS Analysis Essay The theme is the authors reason for writing the story. This message or main thought presented by the author is usually based on their beliefs and principles. The main thought being communicated by the author of The Day The Children Vanished is the psychology of how people react in the face of fear and anxiety. This main thought is established, developed, and enhanced through the use of literary techniques contained in a P.A.C.T.S. analysis. When inspecting this P. A.C.T.S. analysis, we can further understand the ways and means of how the author generates a mood and depicts the theme successfully. The most crucial element of any story is the plot and through it, the author associates the theme of the novel. The title plays a great role in the short story. It gives the audience an immediate idea of what the story is going to be about. This particular title, The Day The Children Vanished, suggests to the audience a mystery surrounding children. Since all children are seen as being innocent, this makes the audience at once sympathize for them. As the story advances, the condolence is extended to the parents who are the heirs of the children. Through the frantic parents, the author now begins to examine human behavior and how it reacts when faced with fear and anguish. The inciting event, when the parents begin to realize that there was no factual explanation for the disappearance of the children and the idea of them vanishing into thin air seemed saner. Some kind of gag. We cant figure it out, the bus never came through the dug way. (Trooper Teliski, pg 410). This inciting event provides space for the mind to grow increasingly paranoid and illogical. In the midst of all the confusion, the first reactions of the townsfolk were to blame the formerly respected Jerry Mahoney. For example, Mr. Goreman, Mr. Peabody and a few others headed by trooper Telinski, stormed into the house of Pat Mahoney and demanded information linking Jerry to the kidnapping. They posed questions like Did he have the need for money? trying to get information which would associate Jerry to the disappearance of the children (Pg 413). They brought up Jerrys past and came to foolish conclusions like Maybe Jerry go sick all of a sudden. It happened to men who saw action overseas ¦ (Pg 413). They fail at considering that Pat Mahoney is going through the same anxiety and distress as they are, as Jerry like their children, was his son on that very same  vehicle. Pat is depicted to be quite crazy through his misleading answers and his ridiculous trips into memory lane. We only learn at the end off the story that Pat Mahoney was in fact not crazy, but one of very few people who managed to maintain their sanity as he had objectives of his own. The increase in suspense and complication excelled when the childrens clothes and other articles were found just outside the quarry. Pat Mahoney said to Mr. Haviland, Everyone in this town is going to be looking for that station wagon in the lake, where they know it isnt ¦ (417). Just like he predicted, the townsfolk crazily were at the quarry in confusion and torment in search for their children. The story reaches its conclusion when the climax of the bank robbery is met. Through the events in the story, the author reveals how the bank robbers were dependant on natural human behavior, and how the townsfolk would react in the face of fear and anxiety. This psychology almost worked for them if it were now for Pat Mahoney and Mr. Haviland. In The Day The Children Vanished, the author shows both sides of the spectrum when examining the characters. There are the townsfolk that allow fear and anguish to consume them, which causes them to react impulsively and point fingers at others without any evidence. For example, Mrs. Jennings and Mr. Dickler accuse Pat Mahoney of hiding the truth to protect his son Jerry, due to his ridiculous responses to questions posed by trooper Teliski. These characters are the ones faced with the tragedy and retort to means that the author uses to depict them as being consumed with fear. On the other hand, characters such as Mr. Haviland and Pat Mahoney contrast the other townsfolk in logical train of thoughts. Mr. Haviland is an outsider to the town and he remained calm since he was not emotionally involved like the others. By keeping his cool he was able to logically weigh the facts and have a steady objective in mind. Pat Mahoney somewhat similar to Mr. Haviland in a weird way reacts exactly opposite to the townsfolk, which made him more hated in the town and the number one suspect to the mystery. Pat is just as worried and consumed with fear as the rest of the townsfolk, but he chooses to remain strong with his objective in mind for the benefit of his son. Through such characters in the story the author relay the mindset of different kinds of humans and thus advance his theme by linking it to the people around us  in our lives. The atmosphere surrounding the short story is vital to maintaining the interest of the audience. The atmosphere must not fail to reflect the plot and the progressing story line. Excluding the introductory paragraph, the atmosphere in The Day The Children Vanished is tense, and suspense seems to be a constant throughout the story. We as the audience can grasp how the parents of the vanished children feel and we link their unreasonable reactions to the fact that they are only human and humans are not perfect. Although the author arouses sympathy from the audience, we are still apart from the story and can see the townsfolk act on impulse not logic. We the audience, still understand why the townsfolk react the way they do because faced with the same situation, most of us would react the same way. Foreshadowing is provided through Pat Mahoney and his story about The Great Thurston. To Mr. Haviland it seemed ludicrous at the time, but he did not realize that Pat Mahoney was speaking from rational thought and knew the outcome of this happening, which he saw as a magic trick or a perfect diversion. Pat Mahoney also foreshadows future events through his friendly bet with Mr. Haviland where he says,  ¦tomorrow morning theyll be out searching. Ill make you a bet if you order them to stay in their houses they will go out searching. (Pg. 418). This prediction turned out to be very accurate as come next morning, all the townsfolk were out searching at the quarry for their children. Through a P.A.C.T.S. analysis, we can better grasp the motive for the author to write this story in the manner he does, allowing him to portray the theme through his own eyes. The theme is established, enhanced and developed through the use of literary techniques examined in this P.A.C.T.S. analysis. When we analyze a piece of work, we can see the techniques used by the author to try and portray a theme and make us see his point of view.