Student Athletes Have A Very Busy Schedule - 1273 Words

Noah Herried Professor Rickie-Ann Legleitner English-101 November 21, 2016 Time to Work Division 1 student-athletes have a very busy schedule. To be a Division 1 student-athlete you must have great time management skills, determination, and be focused. For them to be successful in the classroom and in their sport, they have a very tough decision. They must pick two of the three: social life, academics, or athletics. They must also realize that they need to make the decision before they make a mistake for instance, becoming ineligible. Student-athletes have many options for help, just as a average college student does. Student-athletes need to have more readily available resources but also use their time wisely through counseling as freshman. The Problem Some people who have never participated in extracurricular activities may ask, â€Å"What is so different between a student-athlete’s day compared to an average college student’s.† According to Richard Sherman, a former Stanford University student-athlete and now professional football player, student-athletes have mandatory lifting in the morning, meetings, and practices throughout the day during the season (Richard Sherman Student Athlete Education† 00:01:14-00:01:26). An average college student doesn’t have this time commitment. They may be involved in many organizations but the organizations don’t meet every day, which is a big difference between the two schedules. A study done by Penn Schoen Berland showed that â€Å"on averageShow MoreRelatedCollege Athletes Have A Lot On Their Plate Between Jobs, Classes, Practice And Games869 Words   |  4 PagesCollege athletes have a lot on their plate between jobs, classes, practice and games. How are athletes expected to afford attending college, practicing for their team while trying to manage at least a 2.5 GPA? Colleges should pay their students for their time of trying to keep the college s sports reputation well; the students are still trying to juggle their classes so they will not receive a failing grade. College is not a cheap investment, and some of the students are stuck with the job ofRead MoreThe Importance Of College Athletes And Pay1377 Words   |  6 PagesCollege Athletes and Pay Collegiate sports are a part of a multibillion dollar industry which rakes in huge sums of money every single year. Collegiate sports such as NCAA men’s football and basketball are two powerhouse sports which account for the vast majority of money made from college sports. However, it is not the sports themselves that generate the money and revenues. It is the numerous, talented student athletes who play the sports who are the true money makers within the cycle of collegeRead MoreHow Does Flexibility Affect A Person s Physical Health?1308 Words   |  6 Pagesout for the rest of his senior football season and would not be able to step back on the wrestling mat for his last year as a West Delaware Wrestler. The doctors and physical therapists asked him if he knew that inflexible muscles and tendons could have a direct correlation with tearing or straining them. From then on Dallyn worked to improve flexibility in his life. Flexibility can be described in multiple ways. One way the dictionary describes flexibility is the body or object having the abilityRead MoreShould College Athletes Be Paid For Playing?1517 Words   |  7 PagesWorks Cited Should College Athletes Be Paid For Playing It is an age old debate on whether a college athlete should be paid. It is a high school student s dream to play sports at the collegiate level. Many people question why the NCAA, coaches, and administrators are allowed to earn large amounts of money while the student athlete’s hard work and efforts are limited to a scholarship. Others feel that is should be considered a privilege that a college athlete can earn a college degreeRead MoreCheerleading Budget887 Words   |  4 PagesThis report is organized by beginning with the breakdown of the University of South Florida intercollegiate athletics budget, then by describing particular aspects that have an impact on the cheerleading program as a whole. Within the Universities operating budget for the 2016-2017 school year a breakdown of the athletics budget is available. The University provides 2.37% of its $1,695,827,240 budget (â€Å"Operating Budget†). This is $40,140,918 for the entire USF system, which is then broken down intoRead MoreStudent Athletes And Physical Education1604 Words   |  7 Pagesfair that student athletes have to take physical education in order to graduate. Envision a student who does very well in school and would like to take advanced placement or running start classes in order to better prepare themselves for college. This student, however, cannot take these classes because he or she has to take physical education, a gradation requirement, and does not have the schedule flexibility to fit both classes in. Almost every school in the United States requires students to takeRead MoreShould College Athletes Be Paid? Essay1519 Words   |  7 Pagescycling throughout media circles is the definition and compensation of college student-athletes. Some colleges and universities provide student-athletes with complete or partially-paid tuition expenses, lodging, books, and other educational incidentals while the athlete plays sports at their institution. Many advocates for fair market compensation for college athletes argue that some Division 1 athletes â€Å"labor under very strict or arduous conditions, so they really are laborers in terms of the physicalRead MoreThe National Collegiate Athletic Association1589 Words   |  7 PagesThe National Collegiate Athletic Association is a member-led organization that regulates the athletes of over 1,200 universities, conferences and organizations. The NCAA prides itself on dedicating themselves to the wellbeing and lifelong success of college athletes, believing and committing to core values and beliefs (NCAA). The NCAA’s main and most important task is to make sure that all students and institutions adhere to the extensive rules an d regulations that the Association has created (Andrews)Read MorePay Them : The Perfect Business926 Words   |  4 PagesDoug Kulp Professer Hershman English 112 18 November 2014 Pay Them The perfect business. A multi-billion dollar industry, and you don’t have to pay your employees. It’s the perfect concept, the perfect business that exploits its employees every year, with little to no change to the equation in the near future. As Thanksgiving nears, most of us take time away from work to be with our families, and to give thanks. That is of course, most of us. Most of us are away from work, at home. But whatRead MoreShould College Athletes Get Paid? Essay1184 Words   |  5 Pagespaid attention to by a lot of high school student athletes, but not only high school athletes but current college athletes. This question is maybe one of the reasons why a lot of college athletes leave college and go to the pros after just one year in college. The question is â€Å"should college athletes get paid?† A lot of people reading this right now have different opinions and views on this, and the question itself just pops. Well first I think college athletes getting paid would benefit them for the

Essay on Rita Dove Literary Analysis - 1053 Words

Rita Dove: Literary Analysis nbsp;nbsp;nbsp;nbsp;nbsp; Rita Dove has written many different kinds of poetry. She also wrote books, short stories plays and all types of literature. This essay will focus on specifics of her writing by analyzing three pieces of poetry that Rita Dove has written. The works we will be looking at are In the Old Neighborhood, My Mother Enters the Work Force, and The Bistro Styx. Through these three works you will see examples of Rita Doveamp;#8217;s use of home in her poetry, her use of figurative devices such as similes and metaphors, and you will see Doveamp;#8217;s view on children coming of age in different ways. nbsp;nbsp;nbsp;nbsp;nbsp; By looking at the poem amp;#8220;In the Old†¦show more content†¦As Doveamp;#8217;s poetry is so varied, it is easy to spot any number of types of figurative language she likes to use. After looking through the selections it appears she does not rely heavily on any particular type of figurative language. In the Old Neighborhood makes use of personification and contrasting dark vs. light elements. My Mother Enters the Work Force uses a little personification with rich and descriptive metaphors and even throws in a hyperbole or two. The Bistro Styx is a beautifully worded poem that uses elements of different types of rhyme schemes combined with similes, metaphors, and personification all rolled into a semi-tight package. The reason for the semi-tightness is that Dove feels a weak poem is one that is not left open in at least one way. Doveamp;#8217;s description is very vivid as seen with this simile from The Bistro Styx, amp;#8220;The Chateaubriand arrived on a bone-white plat e, smug and absolute in its fragrant crust, a black plug steaming like the heart plucked from the chest of a worthy enemyamp;#8230;; . Here is a short but memorable hyperbole from My Mother Enters the Work Force, amp;#8220;amp;#8230;traveling the lit path of the needle through quicksand taffeta or velvet deep as a forest;. Figurative language has a direct effect on tone but with the variety of poems that DoveShow MoreRelatedLiterary Analysis Essay811 Words   |  4 PagesLiterary Analysis Essay: In the fairy tales, the protagonists always gain their Snow Whites in the end and they all live happily ever after. In fact, all protagonists’ fate is decided by the narrator’s hand. Just like the literary works we have recently read, including the poems â€Å"Sunday Greens† by Rita Dove, â€Å"Sinful City† by Jaroslav Seifert and the excerpt from Like Water for Chocolate from Laura Esquivel, the characters’ fate was sealed from that moment. Therefore, the most relevant themeRead MoreMarketing Management 14th Edition Test Bank Kotler Test Bank173911 Words   |  696 PagesStrategic management E) Distribution management Answer: A Page Ref: 5 Objective: 2 Difficulty: Easy 3) Identify the correct statement about marketing management. A) It is primarily concerned with the systematic gathering, recording, and analysis of data about issues related to marketing products and services. B) It focuses mostly on monitoring the profitability of a companys products and services. C) It focuses solely on attaining an organizations sales goals in an efficient manner.

Australian Health Policy And Cultural †MyAssignmenthelp.com

Question: Discuss about the Australian Health Policy And Cultural. Answer: Australia is recognized to be one of the most culturally diverse nations in the world. The diversity is signified by many communities who practice different cultural activities, religious, social and political interactions as well. The difference makes Australia unique as a representative society that attracts many, but it also brings along challenges. In such like a diverse community, provision of quality health services is one of the challenges that face it. The struggle to give the population appropriate medical care is usually not as easy and requires a new and advanced approach to have a positive impact. Willis, (Germov, 2014, p 7-8) presents a template of sociological imagination, discuss the evolutions that the health care sector has undergone to provide quality services to the Australian culture. Use the sociological imagination (SI) template to reflect on your feelings, thoughts and behaviors in response to knowledge, experiences and observations in relation Healthcare happens to be one of the most crucial sectors of food and security, as nobody can survive without it. My prior experience with the issue is entirely different from all the things I am learning. I always thought that Australia has strategies that ensure for the fair and equal distribution of health in all the hospitals (Broom, Germov, 2014). I, however, observed that due to diversity, there are discriminations based on age, gender, religion and cultural belonging. I discovered the extents of discrimination regarding the way nurses and doctors treat people in both public and private hospitals. In government hospitals, there is a rather cold and bitter attitude from the health professionals (AIHW, 2016). I could not help but ask one of the nurses who told me that they get a less pay as compared to their duties and therefore feel demotivated. They also feel that the large numbers flocking into the hospitals all have different traits with some of them being disrespectful and s tubborn (Charles Sturt University,2012). I saw a pregnant woman being pushed around and getting abuses from the nurses due to the way she was screaming out of pain. The private sector is on the different side of the coin as patients received personalized treatments by the medical personnel (Henry, Houston, Mooney, 2004). I just observed the kind of people around that hospital and concluded that economic standards determine the way health services are administered to different individuals. The doctors and nurses seemed happy and fulfilled to serve the public as they are paid well and also given the best employee consideration. Next, Identify and cite one of the readings, articles or videos from eModules and discuss how this resource helps you to expand and deepen your original reflections on this topic Considering my prior observations and experiences in the Australian health sectors, the class materials emphasized on the same. Most of the lectures, articles, and videos gave of the course are clear and precise about the issue of diversity in the health sector and the impacts it has on the expected outcomes. My research on site revolved around the inequality experienced in the hospitals due to the factors of socioeconomic belonging. The Youtube video, Community Services and Health (2009) expresses the concerns of money when it comes to health care. It is clear that people of a higher living standard receive better services than their friends from the low-income backgrounds. It has become a concern that those with the ability to pay for better services in the Australian society are the only ones who get quality services. I saw the situation on the ground, and it is true that only expensive healthcare organizations treat their clients with respect (RACGP, 2012). Money motivates people into conducting their activities with the most consideration they know that the reward is worth it. The video shows statistics of the mortality rate of the Australian population as per their location. The indigenous Australian people are more likely to lose their lives due to inadequate health care services as compared to the lives of urban and high-class individuals. Although I had the prior knowledge, the video advanced my thinking and helped me understand that diversity has many negative impacts (Queensland Health, 2016). Although the nation is trying to enable equality in the systems, I would say that there are so many things that hinder this dream. No one is going to work well as they get a less pay and the institutions will differ depending on the investors. The government should, therefore, invest in increasing the salaries of their medical professionals and also improve the situations of public hospitals. Health care services should be made available to the population in an equal measure and ensure that even the rural areas are well covered. Continue reflective writing using the SI template to answer the original question you identified in Step 1, using Germov (2104) and a minimum of at least six other academic sources (e.g. journal articles, research reports from the HLSC120 e Modules) to support your answer. Locate these academic sources through your own information search. Analyse how these resources helped you to expand and deepen your original reflections on this topic. (1000 words) The current number of Australias population is around 23 million people who reside in different regions of the nation. They are all differentiated by their cultures, religions, social status and political disparities. According to research, Australian is the most culturally and linguistically diverse country around the world. The diversity is brought about by the excessive immigration experienced in the country as there are many people born overseas but living as registered citizens in Australia. Due to a different background, these people all have a different view of life and the way they conduct their day to day activities. Healthcare also goes hand in hand with diversity, and there are therefore many issues that come with providing quality medical cover to the vast population (Muslims Australia, 2010). It is usually a great challenge providing health care services to a diverse population since every group has a different view according to their cultural and religious beliefs. Health as a sector in the Australian society usually depends on taxpayers money to develop and advance on a daily basis. That means most of the medical organizations are public as they have to reach out to the millions of people around the nation. The civil servants feel the pinch as they pay taxes to the government which in turn are used to develop the health sector. Public hospitals and dispensaries are usually paid for by the administration, and the patients might only pay for a small fee of registration (University of Notre Dame Australia, 2009). That makes people around flock in large numbers especially in regions of the low-income group as they do not want to spend more on their health bills. The private sector also contributes much to the area of health as there are many non-governmental organizations that invest in the field. They try to provide quality healthcare and highly compete with the public sector. The public hospitals are definitely in poor conditions at times because of the numbers they serve on a daily basis. Private institutions, on the other hand, maintain the highest quality and hygiene which attracts clients. However, there are some restricting factors of cost which limit a significant portion of the population from accessing healthcare in private institutions. There is, therefore, a great rift between the wealthy and low-income earners in the Australian health care provision (Hendricks, Cope, 2013). Some people are well catered for when it comes to quality as they have money, while others can only dwell on the public services. Health care was considered a luxury in the early 20th Century and hospitals were only for the private owners. People were largely dependent on traditional medicine as it was the only accessible and affordable form of treatment. However, that changed later on when traditional medicine started getting scarce, and now the public was in need of an improved and advanced form of health care. Government institutions were then started, and thought they were not well equipped; the population felt relieved. However, the emergence of the private sector, later on, showed how much diverse the population was regarding their living standards (Newall, Scuffham, 2008). There was a notable difference between services at public and private hospitals and although there are similar diagnosis and treatments, the way each institution handles their daily activities. The Australian society does all the possible actions to ensure that the entire population is well catered for regarding their health. In as much as the whole population cannot get equal health services due to issues of income and social status, there are well laid out strategies. Public hospitals and dispensaries provide free or cheap services to the population, and that attracts mostly the low and middle-income earners (NACCHO, 2016). It is clear that these institutions host a significant portion meaning that there is a large number of people who cannot afford to spend much on their health needs. The government tries all the best to make sure that medical care is available to all individuals across the nation. They have developed hospitals in the rural areas to reduce the problem that people in the upcountry face in the search for health care. They have also taken a step to employ more health personnels in their hospitals to improve delivery. The private organizations have also inve sted heavily in health and constructed institutions that cater to the needs of the people. The industry is, however, more advanced regarding infrastructure and that results in higher bills on the side of the patient. It is therefore obvious that only a certain percentage of the population can afford to access private medical care. The low-income earners are usually left behind regarding the quality of services that they receive when they visit the hospitals. Only a few public hospitals provide surgery and operation services which everyone regardless of their social status might need at times. I had to look into a case study of an indigenous woman who had breast mouth cancer and could not get the proper medical attention as those services were not available at the local dispensary. She finally lost her life trying to get medical help, and the same case would have been different for a wealthy individual. Finally, explain how answering this question has helped you to achieve one of the four ACU Graduate attributes aligned with HLSC120 by reflecting and critically analysing your thoughts and feelings about the original question based on your research. (250 words) The course attribute 1 was of great importance in the learning of the unit and research that involved looking for all the relevant information. The attribute states, demonstrating the dignity and diversity of all individual,' which is a great concern in Australia. The variety in the population impacts negatively on the health care provision, and therefore the government should try all their best to deliver in the sector of health. I feel that if the public and private institutions were similar regarding delivery and quality of service, then it would reduce the disparities that come with social standards in the health sector (Productivity Commission, 2015). In as much as Australias health is concerned, then diversity should not be allowed to make people differ in their quality of life but rather connect the population. References AIHW [1]. (2016). Socio-economic disadvantage and health. Retrieved from: https://www.aihw.gov.au/socio-economic-disadvantage-and-health/ Broom, A., Germov, J. (2014). Global public health. Charles Sturt University. (2012). Working with Indigenous Australian Staff. Retrieved from: https://www.csu.edu.au/__data/assets/pdf_file/0006/851415/Working-with-Indigenous-Australian-Staff.pdf Community Services and Health. (2009). Policy Reform in Nursing Pushing for Change [Video file]. Retrieved from: https://www.youtube.com/watch?v=U6Em8to5NHc Hendricks, J. M., Cope, V. C. (2013). Generational diversity: what nurse managers need to know. Journal of advanced nursing, 69(3), 717-725. Henry, B. R., Houston, S., Mooney, G. H. (2004). Institutional racism in Australian healthcare: a plea for decency. Medical Journal of Australia, 180(10), 517. NACCHO. (2016). Major developments in national Aboriginal health policy since 1967. Retrieved from: https://www.naccho.org.au/about/aboriginal-health/history/ Muslims Australia. (2010). Caring for Muslim Patients. Retrieved from: https://www.icv.org.au/icvdocs/caringformuslimpatients.pdf Newall, A. T., Scuffham, P. A. (2008). Influenza-related disease: the cost to the Australian healthcare system. Vaccine, 26(52), 6818-6823. Productivity Commission. (2015). Improving Australias health system: what we can do now. Retrieved from: https://www.pc.gov.au/news-media/pc-news/pc-news-may-2015/improving-australia-health-system Queensland Health. (2016). Interpreting and translating. Retrieved from: https://www.health.qld.gov.au/multicultural/interpreters/interprtng_trnsltng.asp RACGP. (2012). The Aboriginal Medical Service Redfern. Retrieved from: https://www.racgp.org.au/afp/2012/june/the-aboriginal-medical-service-redfern/ University of Notre Dame Australia (2009) Diversity in the context of multicultural Australia: Implications for nursing practice. Retrieved from: https://researchonline.nd.edu.au/cgi/viewcontent.cgi?article=1000context=nursing_chapters

Concept of Prudence and its Re Inclusion in the Conceptual Framework

Question: Discuss about the Concept of Prudence and its Re Inclusion in the Conceptual Framework of Accounting. Answer: Introduction Conceptual framework of accounting is the structure which describes the aim and the purpose of maintaining the financial statements and defines the concepts for making general purpose financial statements. It majorly deals with how the assets and liabilities of the company will be measured in correct and fair manner and simultaneously prescribes the norms and principles for recognizing the expenses and incomes and the presentation thereof. The conceptual framework further details that the company following the framework has to comply with the requirements of the accounting standards, auditing and assurance standards and other provisions of the laws applicable for the time being in force. The major objective of the report is to lay down the importance of conceptual framework of accounting and in what ways the same has been considered useful by nit only the users of the financial statements but also the persons concerned with accounting of the company and also with the personnel engaged with those charged with Governance. The second major aim is to provide the meaning and definition of the concept of prudence. The historical background of the concept of prudence has been explained and it has been detailed as to why the concept of prudence has been again included in the conceptual framework of accounting. In order to complete the study in the useful and complete manner for the users of the financial statements the company of Australia has been chosen namely Wesfarmers Limited. The company is registered in Australia and is listed in Australia Stock Exchange and is regarded as the one of top 25 of companies listed in the Australia Stock Exchange. The annual report of the company for the year ending June two thousand and sixteen has been analyzed in detail in regard to the defined parameters like remuneration report, property plant and equipment, etc and checked whether the company has complied with the conceptual framework as laid down or not. At the end the report has been concluded and the proper recommendation is made for the users. Conceptual Framework To start any kind of work, the plan or lay out is required so that all the efforts can be allocated and directed to one goal which will be the successful completion of the work. If no framework or structure is defined then the workers involved in completion of the work will end up with so many confusions and resulting thereby zero results or it may be done in haphazard way which will never provide the useful information to the users of the work so done. Similarly in case of accounting framework is required before proceeding for any accounting work. This framework has been commonly known as the conceptual framework of accounting. The conceptual framework of accounting envisages that the accounting so made and the financial statements so prepared out of it shall reflect three characteristics which are as follows (Anastasia, 2015 and Capital Markets Advisory Committee Meeting, 2013): The financial statements so prepared shall be represented to the users of the financial statements in the faithful manner which signifies that the financial statements shall be free from any type of error and also shall be unbiased and without service the interest of any person. The financial statements so prepared shall provide all the information that will be helpful for the users of the financial statements to understand and make maximum use of it and thus the financial statements shall be relevant to the users of the financial statements The financial statements so prepared shall be provide the information in such a manner that which encompasses the reliability of the financial statements and information thereon and on which the users can take the more effective and efficient decision (IASB, 2010 and Weiss, 2014) In this way the conceptual framework of accounting entails that the financial statements so prepared shall represent the status of affairs of the company and financial performance in the faithful manner, shall be relevant for users and reliable enough to support their decisions. It provides the objectives and ways as to how the assets and liabilities will measured and how the income and expenses will be recognized in the financial statements of the company. Inclusion of Prudence in Conceptual Farmework Prudence in the common parlance means the act of being caution. The concept of prudence has gained the importance since its inception. It was first included in the year of nineteen hundred and eighty nine in the regulatory framework of accounting. In this framework it is defined as the level of caution that has been exercised in making the reliable estimates under the conditions of uncertainty in the manner which leads to the understatement of assets and income. The said definition the concept of prudence has been criticized in the very well manner. Critiques argued that the concept has referred only for the understatement of assets and incomes and have not talked for the liabilities and expenses. In the year of two thousand and ten, the concept of prudence has been expelled from the framework by stating that the prudence concept is not in compliance with the International accounting standards framework and thus will not be able to provide the good quality financial statements to the users of the financial statements. It has been argued that if the financial statements are imprudent then it will defeat the purpose of conceptual framework of accounting of having the financial statements in the neutral manner. In the year of two thousand and fifteen the concept of prudence in again included and is referred to as the re inclusion of the concept of prudence in the conceptual framework of accounting (Cooper, 2015). In this conceptual framework it is laid down that the prudence means to ensure that there is no overstatement of asset or income and understatement of liabilities or expenses. In other words it states that the amount shall be booked in anticipation for losses and expenses but no amount shall be set for profits or gains and incomes. Thus, now the definition facilitates the providing of good quality financial statements to user of the financial statements and thats why the same has been re included in the conceptual framework. Annual Report Analysis In order to facilitate the analysis of the conceptual framework of accounting coupled with prudence, company of Australia has been chosen namely Wesfarmers Limited. It is registered and listed in the Australia Stock Exchange. The company is engaged in the business of selling all the products that are required in daily routine life and thus have the chain of departmental stores in Australia and across other countries including New Zealand. The analyses have been made with annual report of the company for the year ending 2016: Report of Remuneration: The Company has introduced the framework for remuneration of the executives in the way which focuses on having the performance culture in an organization and very importantly link the payment made to the executives on the basis of the achievement of the organizational goals and objectives. The company has divided the remuneration in three parts fixed annual remuneration, short term incentive and long term incentive. For group managing directors fixed annual remuneration is 34%, short term incentive is 33% and long term incentive is 33% of the total remuneration (Annual Report, 2016). It reveals that the major part of the remuneration is based on the risk which is associated with the achievement of the companys objectives and the goals. The committee has also laid down the four guiding principles of the same. This risk based remuneration can lead to adoption of the manipulated practices which can show that the goals have been achieved and hence remuneration may be paid with higher rates. Inventories The inventory have been stated at the lower of the cost or net realizable value at the year end and have been bifurcated the inventory in three parts raw material, work in progress and finished goods. Thus, the amount of inventories is not more than their cost or net realizable value. Accounts Receivables The account receivables includes trade receivables, advances and all loans advanced during the course of business. These accounts receivable are recognized on the basis of fair value and subsequently valued at amortized cost using the effective interest rate method and more importantly these receivables are checked for impairment at the end of every year and are impaired and shown at carrying cost. It implies that the accounts receivables neither more understated nor overstated. Property, Plant and Equipment The property plant and equipment have been measured at cost of asset loess the amount set aside for depreciation and amount pertaining to the impairment loss. Depreciation has been calculated using the straight line method and that too in accordance with the estimated useful life of an asset. At the end of every year the company revises the useful life of an asset and there are the chances that the depreciation expense may be taken at lower value and thus affecting the profit. Intangible Assets Initially they are recognized at the cost or the excess amount paid on business combination in case of goodwill and subsequently recognized at cost after amortization and impairment. The assets with definite lives like software have been amortized at straight line method depending on the useful lives of that asset. It reveals that the intangible assets including the goodwill have not been overstated. Conclusion The report has served with the understanding of the conceptual framework of accounting and the reason has been explained why the concept of prudence have an important role in the framework and why the same have been included in the conceptual framework. With the analysis of the annual report of Wesfarmers Limited, more insights have been given where the chances of hurting the conceptual framework and prudence may arise. It is concluded that in order to have high remuneration the KMP may get involve him in mal practices. Thus, to conclude, in the conceptual framework of accounting prudence is very essential. It is to recommend that the prudence shall be the part of the conceptual framework of accounting otherwise the financial statements will not reflect neutrality References Anastasia, (2015), Financial Statement Analysis : An Introduction available on https://www.cleverism.com/financial-statement-analysis-introduction/ accessed on 30-04-2017. Capital Markets Advisory Committee Meeting, (2013), Conceptual Framework available on https://www.ifrs.org/Meetings/MeetingDocs/Other%20Meeting/2013/March/AP%203%20conceptual%20framework.pdf accessed on 30-04-2017. Cooper S, (2015), A Tale of Prudence, available on https://www.ifrs.org/Investor-resources/Investor-perspectives-2/Documents/Prudence_Investor-Perspective_Conceptual-FW.PDF accessed on 30-04-2017. International Accounting Standards Board, (2010), Conceptual Framework for Financial Reporting 2010 , pages 16-21 Wesfarmers Limited Official Website, Annual Report 2016 available on https://www.wesfarmers.com.au/ accessed on 30-04-2017. Weiss D, (2014), Faithful Representation available on https://bschool.huji.ac.il/.upload/Seminars/Faithful%20Representation%20October%202014.pdf accessed on 30-04-2017..

Baseball Story Essays - Baseball Rules, New York Yankees Players

Baseball Story Baseball has been providing us with fun and excitement for more than a hundred and fifty years. The first game resembling baseball as we know it today was played in Hoboken ,New Jersey, on June 19, 1846. The New York Nine beat the New York Knickerbokers that day, 23-1. The game was played according to rules drawn up by Alexander J. Cartwright. A surveyer and amateur athlete. It is a myth that Abner Doubleday1 invented baseball. It was Alexander Cartwright, not Abner Doubleday, who first laid out the present dimensions of the playing field and established the basic rules of the game. The first Professional baseball team was the Cincinnati Red Stockings, who toured the country in 1869 and didn't lose a game all year. Baseball began to attract so many fans that in 1876 the National league was organized-the same National league that still exists today. Although the game was played in 1876 it was recognizable as baseball-nobody would confuse it with football or basketball-it was quite a bit different from baseball as we know it now. For example, pitchers had to throw underhand, the way they still do in softball;the batter could request the pitcher to throw a "high" or "low" pitch; it took nine balls, rather than four, for a batter to get a base on balls; and the pitching distance was olny 45 feet to home plate. The rules were gradually changed over the following 20 years, until by about 1900 the game was more or less the same as it is today. In 1884, the pitchers were permitted to throw overhand; in 1887, the batter was no longer allowed to request a "high"or "low" pitch; by 1889,it took only four balls to get a batter to a base on balls; the pitching distance was legthened to sixty- feet, six inches. And since that day in 1846 There have been many greats to make up the game baseball such as Ty Cobb who was born in a small town in Georgia in 1886. He threw right-handed but batted left-handed . He held his hands a few inches apart on the bat and learned to bunt or slap line-drive hits precisely where he wanted them. He made place hitting an art. In the summer of 1905, Cobb joined a major league baseball taem, the Detroit Tigers .On August 9, Ty Cobb registered his first base hit as a member of the Tigers. In the many years to follow he added over four thousand more hits. Along with them would come a national rep- utation. Another player who some have said "changed the game", is John Roosevelt("Jackie") Robinson2.On April 15, 1947 at two o'clock that tuesday afternoon when nine Brooklyn Dodgers sprang out thier dugout to take the feild to start the 1947 baseball season. It was a memorable event in basebaall history, indeed in American history. Undoubtedly Robinson was a great ballplayer. He was National league's Rookie of the year in 1947 and its Most valuable player (MVP) in 1949. He won the election in 1962 to the Bseball Hall of Fame, the first African- American ever chosen for that honor. And perhaps the greatest ballplayer of all time was Goerge Herman (Babe Ruth). During the 1920, Ruth's first season as a New York Yankee, he hit .376, not enough to win the American league batting championship but a figure far beyond what today is registered by major leagues leaders. He also hit safely in 26 consecutive games, clubbed 9 triples and 36 doubles, and batted in 137 runs. Despite his weight of over 215, he stole 14 bases. Most remarkably, however, Ruth slugged 54 home runs for the season. Closest to him in the American League was Goerge Sisler, with 19 homers, while the National League leader recorded a total of only 15. Almost every team in both leagues registered a total number far below the 54 of Babe Ruth alone. There have been many more talented and great ball- players in the game such as Ted Williams,Leo Durocher, Hank Aaron,Mickey Mantle,Roger Maris,Willie Mays,Joe DiMaggio and all these ballplayers have done their part to shape and mold the game of Baseball. And today, we now have a new generation of ball- players like Mark McGwire who in the 1998 season hit an unpresedented 76 home runs and was closely followed by Sammie Sosa with 70 homers which in the 1920 and 30's was un-thought of un-imagnable, to even hit 15 home runs now playes can hit 15 home runs by

Free Essays on Black Rice

â€Å" Grains of Knowledge † Judith Carney, a historical geographer at UCLA, builds on and extends the work of Peter Wood (Black Majority: Negroes in Colonial South Carolina from 1670 through the Stono Rebellion, New York, Knopf, 1974) and Daniel Littlefield (Rice and Slaves: Ethnicity and the Slave Trade in Colonial South Carolina, Baton Rouge, LSU Press, 1981)and other folklorist and anthropologist to demonstrate that the rice industry of the colonial low country was built by slaves using technologies developed in West Africa. Carney is persuasive, and her book should put to rest forever the notion that the only thing Africans contributed to the early American economy was unskilled labor. The big question is why would a slave want to help his master. Slaves were treated bad and received just what was needed to survive. Carney states that slaves used it as a bargaining chip, by trading knowledge for less work. While others received more time to do things for the family. The Africans still ended up with the worst end of the deal because they still ended up doing the work anyway. Economic historians who turn to Carney for a comprehensive account of the origins of the South Carolina rice industry will be disappointed, for in her enthusiasm to demonstrate her main point, that without the knowledge provided by their slaves, the planters and merchants of South Carolina would have been unable to supply European consumers with so much rice. She focuses almost exclusively on issues of supply and ignores the demand side of the industry. Thus, we are told nothing about the prices rice commanded, or about the marketing process. She is particularly concerned to demonstrate the contribution of slave women to the colonial rice industry. So concerned that she asserts that planter demand for slave women led to shipments in which women outnumbered men. Although the bulk of the evidence indi... Free Essays on Black Rice Free Essays on Black Rice â€Å" Grains of Knowledge † Judith Carney, a historical geographer at UCLA, builds on and extends the work of Peter Wood (Black Majority: Negroes in Colonial South Carolina from 1670 through the Stono Rebellion, New York, Knopf, 1974) and Daniel Littlefield (Rice and Slaves: Ethnicity and the Slave Trade in Colonial South Carolina, Baton Rouge, LSU Press, 1981)and other folklorist and anthropologist to demonstrate that the rice industry of the colonial low country was built by slaves using technologies developed in West Africa. Carney is persuasive, and her book should put to rest forever the notion that the only thing Africans contributed to the early American economy was unskilled labor. The big question is why would a slave want to help his master. Slaves were treated bad and received just what was needed to survive. Carney states that slaves used it as a bargaining chip, by trading knowledge for less work. While others received more time to do things for the family. The Africans still ended up with the worst end of the deal because they still ended up doing the work anyway. Economic historians who turn to Carney for a comprehensive account of the origins of the South Carolina rice industry will be disappointed, for in her enthusiasm to demonstrate her main point, that without the knowledge provided by their slaves, the planters and merchants of South Carolina would have been unable to supply European consumers with so much rice. She focuses almost exclusively on issues of supply and ignores the demand side of the industry. Thus, we are told nothing about the prices rice commanded, or about the marketing process. She is particularly concerned to demonstrate the contribution of slave women to the colonial rice industry. So concerned that she asserts that planter demand for slave women led to shipments in which women outnumbered men. Although the bulk of the evidence indi...

In 2,500 words, discuss and analyse the key principles important for Essay

In 2,500 words, discuss and analyse the key principles important for developing speaking, listening, writing or reading skills ( - Essay Example A number of methods and techniques that demonstrate the implementation of these theoretical perspectives in the classroom are also articulated, including methods for specific class environments. Introduction Contemporary research into foreign language reading instruction notes that teaching models are greatly varied. Teaching models in first language reading have served foundationally as models in teaching second-language reading. Stahl and Hayes (1997) have discussed the ways that academic models influence and help shape approaches that teacher’s adopt in the classroom. The types of models also change with practitioners’ age and experience. A main concern is that the difference between first language reading teaching and second language reading teaching is that the students have already developed first language reading skills that are influencing the second-language reading process. The different orthographies of the first-language also affect second-language reading a bility and researchers argue that this must be taken into consideration when developing lesson plans. Second language reading theory dates back to the inception of psychology as a formal discipline with cognitive theorists such as William Wundt. This research focused mainly on investigating perceptual issues. Beginning in the 1880s researchers fore-grounded the foundations of what came to represent the predominant focus of studies for the next century. In 1908 Huey published Psychology and Pedagogy of Reading which shifted focus in a more behaviorist slant until the 1960s. With Syntactic Structures and further attacks on behaviorist processes, academic attention shifted back to perceptual issues, with researchers investigating reading speed and eye focus. Notably, it was around this time that reading comprehension became a major issue for teachers. Today there are a number of key principles that are crucial to teaching reading in the foreign language classroom. Still, it is necessar y for the teaching professional to balance these elements according to classroom circumstances and student needs. This essay discusses and analyses the key principles important for developing reading skills and ways these principles can be applied in the foreign language classroom. Communicative Competence Key Principles Research on communicative competence reading theory differs greatly in its exact definition, with each offering slight variations of perspective. In Fundamental Considerations of Language Testing, Bachman offers an extremely dichotomous definition of communicative competence. He begins by stating that effective communication begins with a Language Competence phase and then filters down to a Strategic, Psychophysiological, and ultimately contextual scenario. In large part, Bachman is making the case that separate components of language exist that can’t be measured in objective, starkly grammatical terms. That while Organizational Competence, or â€Å"those ab ilities involved in producing†¦grammatically correct sentences† is a major component of language, communicative competence functions to illuminate the necessity of teaching, â€Å"†¦language users and the context of communication† – that is, pragmatic concerns (Bachman 87). In Communicative Competence, an example of the written elements of language is examined through