Wednesday, January 29, 2020
Robin Hood Essay Example for Free
Robin Hood Essay Robin Hood has several problems that need to be addressed. The main issues arising that he should address first is the fact that his band has grown and is continuing to grow way too quickly, all while money and food are running out. As the numbers of Merrymen are growing, travelers are finding alternate routes through the forest to avoid apprehension, which has resulted in a decline in the bandââ¬â¢s revenue. These changes must be addressed along with the structuring and training of the ever-growing band of Merrymen. Analysis: Need for new strategy Robin Hood is definitely in need of a fresh strategy in response to external happenings. He needs to reduce the number of new recruits, find other ways to find provisions for his gang, delegate tasks more, enforce more discipline, and join forces with the barons. Robin Hood needs to figure out how to change the fact that the travelers are beginning to avoid the forest to protect their belongings even though this is adding cost and inconvenience to them. Robinââ¬â¢s current plan to force the Sheriff out of Nottingham is not working. The Sheriff is continuously using powerful connections to apply added pressure to Robin and the Merrymen. He has more money and more men. Alternative Solutions: Joining the Barons Robin Hood thought has about just killing the sheriff, but that would be pointless. It would not improve the situations at hand; it would only quench his thirst for personal revenge. The best decision that Robin hood could make would be to just join the barons to collect the ransom to release King Richard. It is risky but it is less risky than doing what he is presently doing which is nothing.. Although it would be a dangerous decision, by joining them, there will no longer be a need to steal from the rich, the sheriff would not be in power; therefore his threat would be minimal, and King Richard would then be able to answer to all the peasantââ¬â¢s needs. It is pretty much a win-win for Robin Hood and his gang. Conclusion: Even though Robin Hood does have other options, joining the barons seems to be the most beneficial to him and his merrymen. Robin Hoodââ¬â¢s Mission and Vision Statements- Because Robin Hoodââ¬â¢s initial mission to ââ¬Å"rob the rich and give to the poorâ⬠is no longer effective, and because the organization is changing, their mission statement has to be revised. Their main mission immediately needs to be to minimize the number of new recruits. Their mission statement should now focus on the existing men in the gang, and how to maximize all resources. This is the same with Robin Hoodââ¬â¢s vision. His vision was once to just get rid of the Sheriff, but that was not working out so well for him. A new vision should be to focus on becoming joined with the barons and the ways that they can run the Sheriff out of town all together. Robin Hood has only had plans and visions for the present, but he now needs to make long term plans for the future. This will help him always be prepared, and keep his chances down low of being beat out by the Sherriff.
Tuesday, January 21, 2020
Affirmative Action - Is it Fair? Essays -- Affirmative Action
Affirmative Action - Is it Fair Affirmative action in theory and in thought is intended to promote the welfare of this countryââ¬â¢s minorities by supporting the idea that individuals are equal and should not be judged by race or sex. Therefore, in situations like job and university applications, we should consider minorities to be as feasible a choice for hire as a white male candidate, taking into consideration their background. In short, it tries to give minorities that have been at a disadvantage their whole life, an advantage they have never been open too All things considered, this does not happen. Instead, ââ¬Å"quotasâ⬠are established and the discrimination that was once placed on the minorities now turns the other way. Letââ¬â¢s make up a hypothetical situation. You are sending in your first college application to Harvard. There is only one spot left open between you and someone who is black. You have slightly better grades, both of you excelled in sports, you have more volunteer hours, and co mpleted 2 foreign languages where he only has one. Applying affirmative action, you would not get the last position because of the need for ethnic diversity in the college atmosphere. Is that fair Is that right You clearly had a better dossier then him. If affirmative action is supposed to support the individual, why is it solely based on race and why doesnââ¬â¢t it apply to every situation based on the potential of the individual involved? What happens if in this hypothetical si...
Monday, January 13, 2020
Theraputic Relationship
meantime I communicated with my best with her do that she felt comfortable. Asa result, she gave a good cooperation and enjoyed the meal until finished. In my evaluating, I feel I make the right decision to accompany and assistMrs. A in feeding. Furthermore, I could develop my nurse-patient relationship. Although McCabe (2004, p. 44) would describe it as a task-centredcommunication as one of the element caused the lack communication amongnurses, but I think my nurse-patient relationship communication both involved agood patient-centred communication and task-centred communication.In mypersonal opinion, I attended to Mrs. A as a patient to show my empathy becauseshe was unable to feed herself. It was also as my duty to feed her so that I couldmake sure the patient get the best care in the ward. So my involvement in thisnurse-patient relationship does not only restrict to the task-centredcommunication because (Burnard 1990, and Stein-Parbury 1993, cited inMcCabe 2002, p. 44) define att ending as a patient-centred process as wells as tofulfil the basic conditions as a nurse to provide the genuineness, warmth andempathy towards the patient.I was able to improve my non-verbalcommunication skills in my conversation with her during the feeding. As she washaving a hearing problem and could not communicate in the first languageproperly, so the non-verbal communication plays a role. Caris-Verhallen et al (1999, p. 809) state that the non-verbal communication becomes important whencommunicating with the elderly people who develop a hearing problem. Hollman et al (2005, p31) suggests some effective ways to maximize the communication 5 ith hearing impairment people such as always gains the personââ¬â¢s attentionbefore speaking, visible yourself to prevent them feel frighten and try to usesome sensitive touch. I feel this is a good experience to me because I learn todevelop my non-verbal communication. I used most of the body gesturersbecause of the language barrier was be ing a gap in my conversation with Mrs. A. She could speak very limited in the first language so I tried to speak in her dialect. Furthermore, Wold (2004, p. 6) mention that gesturers are one specifictype of non-verbal communication intended to express ideas and are useful for people who cannot use much words. However I also used my facial expressionsto advise her to finish the meal. It might be not so delicious because shewithdraws the meal after few scopes but I smiled and assured Mrs. A that it wasgood for her health to finish her meal. In addition, the facial expressions are mostexpressive which are not limited to certain cultural and age barriers (Wold, 2004,p. 6). Therefore my facial expression worked out to encourage her to finish themeal. Although I could not explain detail to her about the important nutrition dietthat she should take, but I could advocate her to finish the meal served becausethe meal was prepared according to her condition. In order to analysis of the event, I could evaluate that, my communicationskills are very important to provide the best nursing care to Mrs. A. Mycommunication with Mrs. A was the interpersonal communication.This isbecause the interpersonal communication is a communication which involved of two persons (Funnell et al 2005, p. 438). I realized that my nonverbal 6 communication did help me a lot in my duty to provide the nursing care to Mrs. A. Even though she could understand few simple words when I was asking her but Inoticed that one of the problems occurs within the communication was thelanguage barrier. As the patient was not using the official language and thesecond language, I tried to speak in her language. I still could manage thecommunication in our conversation.However, it was quite difficult to promote theeffective verbal communication with the patient. Besides, White (2005, p. 112)recommend that a nurse should learn a few words or phrases in the predominantsecond language to put a patient at ease for bett er understanding. Although itwas quite difficult but using the nonverbal simultaneously with the verbalcommunication did encourage her to speak on her best to make me understandher words. In the event showed that, there was a response from Mrs. A. when Iwas asking her questions. Funnel et al (2005, p. 38) point out that acommunication would occur when a person responds to a message received andassigns meaning to it. She nodded her head to assign that she agreed with me. Delaune and Ladner (2002, p. 191) explain that the channel is one of thecomponent of the communication process which act as a medium during themessage is sent out. In addition, Mrs. A also gave me a feedback that sheunderstood my message by transmitting the message via her body gesturers andeye behaviour. Thus I could consider that the communication channels used inmy conversation were visual and auditory.Delaune and Ladner (2002, p. 191)state a feedback is that the sender receives the information after the receiver react to the message. However, Chitty and Black (2007, p. 218) define feedback 7 is a response to a message. In my situation, I was a sender who conveyed themessage receiving the information from Mrs. A, the receiver who agreed to takelunch and allow me to feed. Consequently, I could analyse that mycommunication with Mrs. A involved of five component of communication processwhich are sender, message, channel, receiver and feedback (Delaune andLadner, 2002, p. 91). In a nutshell, for my reflection of this event explores about on how thecommunication skills play a role on the nurse-patient relationship in order todeliver the nursing care towards the patient especially the adult. She neededquite sometime to adapt the ability changes in her daily activities living where Iwas trying to help her in feeding. I was concerning my feeling and thoughtsduring the feeding so that I could improve more skills in my communication. Isuccessfully communicated with her effectively as she enjoyed finis hing themeal.So it is vital to build rapport with her to encourage her ability to speak upverbally and non-verbal. Moreover, this ability could help her to communicateeffectively with other staff nurses. Later, she would not be neglected because of her age or her disability to understand the information given about her treatment. (Hyland and Donaldson 1989, cited in Harrison and Hart 2006 p. 22) mention thatcommunication express what the patients think and feel. In order to communicatewith adult, it is important to assess her common communication language andher ability to interact in the other languages.As I used some words in her dialect,I essentially encouraged the patient to speak out verbally and communicate non- 8 verbal so that the message could be understood and do not break the nurse-patient communication. In my opinion, I evaluated that it does not a matter whether it was a patient-centred communication or task-centred communicationbecause both communication mentioned by M cCabe (2004) actually doesinvolves communication to the patients. So it was not a problem to argue whichtype of communication involves in my conversation with my patient.After analysed the situation, I could conclude that I was be able to know the skills for effective communication with the patient such as approach the patient, askingquestions, be an active listening, show my empathy and support the patientemotions (Walsh, 2005, p. 34). Actually helping the adult was a good practice indelivering the nursing care among adults. My action plan for the clinical practice in the future, if there were patientsthat I need to help in feeding or other nursing procedure, I would prepare myself better to handle with the patients who would have some difficulty incommunication.This is because, as one of the health care worker, I want thebest care for my patients. So in related to deliver the best care to my patients, Ineed to understand them very well. I have to communicate effectively as this is important to know what they need most during warded under my supervision as anurse. According to my experience, I knew that communication was thefundamental part to develop a good relationship. Wood (2006, p. 13) express thata communication is the key foundation of relationship. Therefore a goodcommunication is essential to get know the patientââ¬â¢s individual health status 9
Sunday, January 5, 2020
The Holocaust A Secret Plan - 1445 Words
ââ¬Å"Conspiracy: a secret plan by a group to do something unlawful or harmfulâ⬠(Dictionary). This word is used for labeling a rare and commonly vial situation. The Holocaust, a term referred to the explanation of the alleged massacre of six million Jewish people, is often labeled as a conspiracy. Those who tag the 1900ââ¬â¢s Holocaust as a hoax are frequently known as ââ¬ËHolocaust Deniers. Debating Holocaust denial includes arguments such as holocaust documented facts, practice of things such as gas chambers, falsely proclaimed amount of Jews essentially murdered, and illegalization of holocaust denial. The holocaust took place in Germany when Adolf Hitler, son of Klara and Alois Hitler, took his place as dictator over the country. Adolf had been the leader of the Nazi party from June 29, 1921 through his death date of August 30, 1945. He took his stand as Fuhrer of Germany on August 2nd, 1934. Fuhrer, meaning leader or guide, was a name adopted specifically to Adolf f or himself by himself. The Holocaust was the assassination of six million Jews. Adolf was regularly referred to as a ââ¬Å"mad manâ⬠but did he truly possess a mental illness? No, Hitlerââ¬â¢s only true diagnoses was ââ¬Å"Diagnoses of a Destructive Prophetâ⬠(Oxford). Adolf led the Nazi party to killing these innocent people because the Jews were blamed for losing the Second World War. By doing this, Hitler fashioned his enemy. In the Jewish religion, a term used to describe the mass killings was ââ¬Ëscapegoatââ¬â¢. This meant a personShow MoreRelatedThe Holocaust and The Final Solution Plan Essay622 Words à |à 3 PagesThe Holocaust, itââ¬â¢s such a horrific topic. Why do we study this? The answer I will give at the end of this essay, although, there are many ways people look at the holocaust, different opinions that people have, different understandings. This is my understanding. Holocaust. (The Greek word meaning Whole (Holo), and burnt (Caust). The name although sad, is quite an appropriate name for this event in history, because the Jewish peopleââ¬â¢s spirt, was almost entirely ââ¬Å"Burntâ⬠. Hitlerââ¬â¢s rise to power beganRead MoreHolocaust: A Result of Racism764 Words à |à 3 PagesHolocaust: A Result of Racism The Holocaust is a part of history that always brings sadness to many and unanswered questions. The word ââ¬Å"holocaustâ⬠is from Greek origin and it means ââ¬Å"sacrifice by fire.â⬠The Holocaust was the persecution and murder of about six million Jews including around 1.5 million Jewish children by the Nazi regime between the years 1933 ââ¬â 1945. Racism played a vital role and was the main reason for the slaughtering of millions of Jews during this time in history. Jews were notRead MoreNazi s Persecution Of The Handicapped Essay1404 Words à |à 6 Pages Naziââ¬â¢s Persecution of the Handicapped Frank Cai History November 8th Holocaust is considered one of the worst man-caused disaster ever in the history of human life. Hundreds of millions of people died during the Holocaust. Even worse, the victim of the Holocaust is based on race. Why did Adolf Hitler pick on the Jews? Because when he wants to rise power, one of the most common ways is propaganda. He said that Jews are the ones that ruined their country. Many Jews were killed; they were alsoRead MoreThe Holocaust : A Large Scale, State Sponsored, Systematic Murder Of Innocent Jews1327 Words à |à 6 Pagesintroduce the Holocaust, I want to provide a brief overview of the event. The Holocaust was a large scale, state-sponsored, systematic murder of innocent Jews across Europe carried out by the German military and authorities. Germans believed that their race was superior to the Jewish race. Jews were deemed, ââ¬Å"life unworthy of lifeâ⬠. (1) The Holocaust was a result of this strong German belief, which led to the attempted annihilation of the Jews. The German government called the plan to annihilate theRead MoreThe Death Of The Euthanasia Program1313 Words à |à 6 PagesWorld War II still impact many today, grim battle scars passed down the years through morbid tales and painful memories. To this day, many Holocaust horror stories still exist, but one of Hitler s fatal racial extermination plans, a hushed whisper of the atrocities yet to come, truly left its mark in history. Launched only two years before the infamous Holocaust, the Euthanasia Program, or otherwise known as T-4, was a mass murder operation which primarily aimed to exterminate the life unworthy ofRead MoreHolocaust Was A Term That Was Formed By The Greeks Which1374 Words à |à 6 PagesHolocaust was a term that was formed by the Greeks which means, the sacrifices of the Jews for their God. Some people took the word sacrifice as something not good and it evokes negative associations in the minds of the people. The time of Holocaust is a period that will never be forgotten, it was a time people struggled to survive, a time people fight for the right to live, the time whereby thousands of Jews were killed just for being Jews. The Holocaust started in January of 1933 when Adolph HitlerRead MoreTruth And Justice : A Lexicon Of Terror And The Banality Of Evil, Victoria Sanford s Buried Secrets1612 Words à |à 7 Pagesdie in this fight, then so be it. But one day we will triumphâ⬠(Feitlowitz 133). There are many different aspects of truth and justices described in Hannah Arendtââ¬â¢s Eichmann in Jerusalem: A Report on the Banality of Evil, Victoria Sanfordââ¬â¢s Buried Secrets: Truth and Human Rights in Guatemala and in Marguerite Feitlowitz s A Lexicon of Terror, these aspects of truth and justice play an important role in describing the tragedies in each respective book. The books also illustrate to readers why truthRead MoreEssay on Fearless Jewish Women946 Words à |à 4 Pagesmen were going to be arrested, the women made plans to try and protect their men. They made arrangements with neighbors, hide them, obtained false documents, or planned escapes. The women and children remained at ho me, where they thought they were safe. On that fateful day, 5,802 women and 4,051 children were arrested and sent to Auschwitz. The women learned that hard way that everyone is a victim to the Nazis, not just the men. The ultimate plan was created by Adolf Hitler, the ââ¬Å"Final Solutionâ⬠Read MoreAdolf Hitler and The Holocaust Essay examples745 Words à |à 3 Pagesof prision and when their president died, he became Chancellor of Germany. Hitler only wanted people with blue eyes and blonde hair to be in his country. So he started to make a plan and that plan was to eliminate anybody who didnt follow those standards. Hitler came up with this elimation process called The Holocaust. He made laws called The Nuremburg Laws and in these laws there was a list of the undesirables; people who didnt follow Hitlers standards. The list consisted of mostly Jews. TheyRead MoreThe Nazi Party1100 Words à |à 5 Pagesmeeting. The term ââ¬Å"final solutionâ⬠was the phrase used by the Naziââ¬â¢s for their plan for the extermination of all European Jews. This meeting was the first time that the government leaders not involved with the Nazi party were introduced to the plan for the Jews that the Naziââ¬â¢s had carefully developed. The meeting was formally known as the Wannsee Conference and the minutes that came from that conference were top secret and were not meant for others to see outside of the people involved with the ââ¬Å"final
Saturday, December 28, 2019
Invisible, Invisible Man, By Ralph Ellison - 1994 Words
Invisible Race and Gender in Invisible Man, by Ralph Ellison In Invisible Man by Ralph Ellison, the unnamed narrator shows us through the use motifs and symbols how racism and sexism negatively affect the social class and individual identity of the oppressed people. Throughout the novel, the African American narrator tells us the story of his journey to find success in life which is sabotaged by the white-dominated society in which he lives in. Along his journey, we are also shown how the patriarchy oppresses all of the women in the novel through the narratorââ¬â¢s encounters with them. One of the major motifs in Invisible Man is blindness. The first time weââ¬â¢re shown blindness in the novel is at the battle royal. The blindfolds that all of the contestants wear symbolize how the black society is blind to the way white society is still belittling them, despite the abolishment of slavery. When he arrives at the battle, the narrator says ââ¬Å"I was told that since I was to be there anyway I might as well take part in the battle royal to be fought by some of my schoolmates as part of the entertainmentâ⬠(Ellison 17). Although, the white men asked him to come to the battle royal in order to deliver his graduation speech, they force him to participate in the battle royal, where the white men make young black men fight each other as a form of entertainment for them. When the black men put their blindfolds on to fight in this battle, they are blind, both figuratively and literally. They canShow MoreRelatedInvisible Man By Ralph Ellison1366 Words à |à 6 Page sfighter left standing, amidst unbridled carnage. The titular narrator of Ralph Ellison s novel Invisible Man, is no stranger to those experiences. In the beginning, he is forced to fight several other black boxers for the amusement of many heckling, white spectators. Through the imaginative use of objects, symbols, allusions, and the actions, thoughts, and purposes of the spectators, pugilists and risquà © entertainment, Ellison seeks to express a powerful image of American race relations and womenRead MoreInvisible Man By Ralph Ellison909 Words à |à 4 PagesInvisible Man by Ralph Ellison is a novel which embodies the universal theme of self-discovery, of the search to figure out who one truly is in life which we all are embarked upon. Throughout the text, the narrator is constantly wondering about who he really is, and evaluating the different identities which he assumes for himself. He progresses from being a hopeful student with a bright future to being just another poor bl ack laborer in New Your City to being a fairly well off spokesperson for aRead MoreThe Invisible Man By Ralph Ellison3051 Words à |à 13 Pagesportrayed through the narratorââ¬â¢s, the invisible man, journey through life. The problems with society are foreshadowed by the racism and the symbols of the color white presented in the paint plant. ââ¬Å"The Invisible Manâ⬠by Ralph Ellison depicts the African Americans struggle to be viewed as an equal member of society through the narrators struggles through life to discover his individuality or place in society while the white man or the community conspires to ââ¬Å"keep the black man downâ⬠. The story follows theRead MoreThe Invisible Man By Ralph Ellison Essay2164 Words à |à 9 Pagestrying to rebel against the status quo. Protest literature emerged from the Harlem Renaissance in the 1920ââ¬â¢s to 1930ââ¬â¢s. Protest literature is used to address real socio-political issues and express objections against them . In his novel, The Invisible Man, Ralph Ellison exposes the racism in society by focusing on the culture, in regards to the expected assimilation of African Americans and how the time period largely influenced the mistreatment of the African American population. He also uses symbolsRead MoreInvisible Man By Ralph Ellison1032 Words à |à 5 Pageslike modern society some people leads, and others will follow. Subjects will conditionally generate their own ideas and realize these ideas rather than just be assigned tasks that question their beliefs. The author Ralph Ellison illustrates it best. Ellisonââ¬â¢s realistic fiction Invisible Man perpetuates the manifestation of manipulation over the minorities in this society. As the narrator embraces every identity he has been given, he starts to become more independent, and a leader in his community. Read MoreInvisible Man By Ralph Ellison1277 Words à |à 6 PagesInvisible Man, by Ralph Ellison, is a story about a young African Ameri can man whose color renders him invisible. The theme of racism as a hurdle to individual identity is present throughout the story in a variety of examples. From the beginning of the novel the theme of identity is evident as the narrator states, ââ¬Å"All my life I had been looking for something, and everywhere I turned someone tried to tell me what I wasâ⬠(Ellison, p. 1254). In the midst of living in a racist American society the speakersRead MoreInvisible Man By Ralph Ellison1246 Words à |à 5 Pagesauthor of Invisible Man, Ralph Ellison, was born March 1st, 1914, and died April 16, 1994. He was born in Oklahoma City and named after Ralph Waldo Emerson, a famous journalist and poet. When Ellison was 3, his father died of a work-related accident, leaving his mother to care for him and his younger brother. As a young boy, he always wanted to major in music, and he went to Tuskegee University to become a composer and performer of music. The summer before his senior year in co llege, Ellison went toRead MoreThe Invisible Man By Ralph Ellison977 Words à |à 4 PagesBook Review: Invisible Man Invisible Man is an American Literature novel published by Ralph Ellison in 1952. The novel traces the experiences of a young college black man growing up in Harlem, New York. Attempting to succeed in a predominantly white society, the narrator encounters shocks and disillusionments from being expelled from college to hiding in an underground hole to protect himself from the people above. He lives a repressed life as an ââ¬Å"Invisible Manâ⬠for he believes that society ignoresRead MoreThe Invisible Man by Ralph Ellison2489 Words à |à 10 Pagesââ¬Å"I AM AN invisible man.â⬠A story of obstacles of durable struggle, but hope, and everlasting search for voice in a narrow-minded society; The Invisible Man by Ralph Ellison depicts the dehumanization and feeling of being ostracized in society, of one man. Imagine a time when everyone you encounter have a racial thought or credibility toward your own races, never considering the fact that who you are as a person does not m atter worth a dime. You are better determines on shade of your skin which hideRead MoreInvisible Man By Ralph Ellison1668 Words à |à 7 Pages09/30/15 Not Exactly a Fun Ride Upon an initial surface reading of page 158 of Ralph Ellisonââ¬â¢s 1952 novel Invisible Man, one could be lead to believe that it was simply a crowded subway and Invisible Man was simply pressed up against a lady who does not take good care of herself. However, if one were to read this much more closely and actually figure out the context presented in this passage, one could see that Invisible Man is being held against his will by circumstances surrounding his race (African-American)
Thursday, December 19, 2019
International Differences Of Well Being - 1005 Words
As I continued my research, Ruut Veenhoven stated this question in Chapter 11 of the book International Differences of Well-Beingââ¬âthe discussions centers on whether happiness is similar for all humans or rather something that varies across cultures (328). This question interests me, because it is a question that I think is very important. We all have a wide range of different priorities and values. First, he chooses to define happiness: I use the word ââ¬Ëhappiness for a subjective state of mind, which I define as the overall appreciation of one s life-as-a-whole. Happiness is the ââ¬Ësum of pleasures and pains . Happiness in this sense is synonymous with ââ¬Ëlife satisfaction and ââ¬Ësubjective well-being (Veenhoven 329). Veenhoven, then, breaks up the questions How universal is happiness into sub-questions because it is too broad to answer. Veenhoven says that, although the mood is something we are aware of it is mostly not in the foreground of our consciousne ss. It is still assessable, and we can estimate how well we feel most of the time, unlike babies. Overall, Veenhoven finds that the circumstances of being happy seem to be the same across the world and so are the consequences of enjoying life or not (329). Veenhoven s use of surveys and statistics makes his research believable to his audience. He shows that being happy is not complicated, and most people know whether they are happy with life or not. I think if we looked at the specifics of what made us happy,Show MoreRelatedDomestic And International Asian Students1039 Words à |à 5 PagesTable 3 shows that no significant difference was observed between the overall scores of adjustment in domestic and international Asian students. This finding is different from previous studies that showed East Asian students to have difficulty understanding the academic content resulting in poor adjustment success (Lee, Farruggia, Brown, 2013). To test our main hypothesis, JASP was used to generate data through descriptive statistics, ANOVA and further post hoc analyses. Initially, we genera tedRead MoreInternational Human Resource Management : Understanding The Cultural Environment1257 Words à |à 6 Pagesmore critical for international Human Resource Management: understanding the cultural environment or understanding the political and legal environment? Why? Include key terms and concepts from the textbook. While there are many various global issues that affect the International Human Resource Management to run efficiently, there are two key concepts that play a major role in understanding how to approach them with cohesive and a well coherent strategy; they are the International Human RecourseRead MoreHow Globalization Has A Impact On Cultures1544 Words à |à 7 Pagespractices, ways of being, rituals, the way of dressing and behavior standards are topics within the culture of a specific society. In many cultures, globalization and consumption are two very identical phenomena. Globalization is undoubtedly a phenomenon of our time, which has great influence in many aspects on which the various contemporary societies develop. Globalization has a great impact on cultures. During my visit to a regular supermarket store and to an international supermarket, the sociologicalRead MoreMcdonald s The International Market Essay1567 Words à |à 7 PagesNowadays, we can see that there are so many companies that have grown globally and being so successful in the international market. What makes most of the companies can be as successful as today was not just only because of their productsââ¬â¢ reputation, but also about how can those companies develop themselves by internationalized the companies in the international market. One example of a successful company that we can use in this case is McDonaldââ¬â¢s, which people can find this fast food company aroundRead MoreWhy culture is important in doing international business?1513 Words à |à 7 Pagesglobalization of markets rapidly increases, many companies are finding international expansion a necessity of competition. The world is greatly affected by this movement towards a global market, and many companies are finding it extremely important to adapt to other cultures. The most considerable obstructions to successful international marketing involve misinterpretations and contrary views resulting from cultural dif ferences. Being both aware of some of these issues and prepared to make the necessaryRead MoreA Brief Note On Cross Cultural Communication And Understanding Cultural Differences1625 Words à |à 7 Pagescross-cultural communication and understanding cultural differences is becoming more crucial in todayââ¬â¢s society. Technology is advancing in a rapid pace and is allowing more opportunities in migration therefore existing countries has never had so much to do with each other until today. As a result of becoming inter-connected, global business is progressing rapidly. Majority of countries are participating in global business transactions, international alliances and multinational joint ventures. HoweverRead MoreInternational Students Face Three Principle Challenges1298 Words à |à 6 PagesPaper 2 Nowadays, an increasing number of international students come to the State to pursue higher degrees. International students contribute significantly to the diversity of the campus, as well as helping to increase schoolsââ¬â¢ funding. However, lots of international students have to experience a tough period in the State, due to culture difference and the language barrier. People might notice that most of the international students are shy and donââ¬â¢t talk too much in the class. But peopleRead MoreInternational Marketing Global Marketing1340 Words à |à 6 PagesGlobal Marketing ââ¬â International Marketing 1. Introduction Steve Carter defines the term of marketing as ââ¬Å"the process of building lasting relationships through planning, executing and controlling the conception, pricing, promotion and distribution of ideas, goods and services to create mutual exchange that satisfy individual and organisational needs and objectives.â⬠To start with a generally known fact, each firm uses its own type of marketing strategy. Therefore, companies in different countriesRead MoreThe European Migrant Crisis : Understanding A Historical Anomaly1562 Words à |à 7 Pageswhat is being called the ââ¬ËEuropean Migrant Crisisââ¬â¢ and has drawn attention and the concern of the international community. In spite of the majority of Syrian refugees remaining in the region (in either Turkey, Lebanon or Jordan) the arrival of over 700,000 refugees in Europe has tested the limitations of political infrastructure in the face of development and human rights issues. In this paper I will argue that the historical, geographic, political, cultural, social and economic differences betweenRead MoreStudent Office Should Be An Inclusive And Welcoming Community Essay1431 Words à |à 6 Pagespeople from all kinds of background. International students play a prominent role in the diversity of the community. Walking in the street of campu s, I find individuals who are Chinese, Korean, Japanese, Mexican, African American, Muslim, Caucasian and much more. In fact, I do not even know the racial identity of some students I met. Although, at a quick glance, the community seem well diverse, however, there are still barriers that prevent the community from being inclusive and welcoming for everyone
Wednesday, December 11, 2019
Intangible Assets for Trademarks and Business Methodologies
Question: Write about theIntangible Assets for Trademarks and Business Methodologies. Answer: Intangible assets are something that does not possess physical characteristics. Patents, copyrights, trademarks, business methodologies and other such corporate intellectual properties are considered as intangible assets. Intangible assets are further classified as indefinite or definite assets. For example, the brand name of a company is referred to as indefinite intangible assets as its existence is dependent on the operation of the company (Biondi and Lapsley 2014). On the other hand, if the same company goes in an agreement with another company without any extension, then it becomes a definite asset. As the name suggests, the intangible assets do not have any kind of physical value of such as factory or equipment but they tend to be valuable for a firm and liable for the success or failure. For example, the brand name of Nestle is not a physical asset but its business has become successful due to the recognition of its brand name. Although an intangible asset, brand name has a bi g impact on the sale and profit of Nestle since their establishment. However, if a business creates intangible assets then they do not need to write that on income tax return but if they attain it then the cost will be considered as capital expense (Castilla-Polo and Gallardo-Vzquez 2016). For this essay, it will need to be considered if the intangibles pass the definition and recognition tests. Assets are the expenditures which are made with an aim of gaining profits and cash flows in future. It is not difficult to differentiate between tangible and intangible assets. Tangible assets are inventories, land and buildings and intangible assets are investments, cash, etc. the assets which are obtained from outside the firm normally have individual costs and distinct benefits. But difficulty can arise while accounting such assets. Certain costs involved tend to have inconsistent approaches for recording, amortizing and revaluing of the assets. The internally generated intangibles are those that are developed within the firm but they face recognition problems (Christensen and Nikolaev 2013). They are developed in the internal structure of the firm, once ignored, is not given proper recognition when it comes to the financial statements. This negligence is due to the lack of connection between the costs and future revenue. Moreover, the issue in directing costs or value of intangibles and preference of reliability over relevance while discussing asset information demonstrates that self- developed intangibles are not generally recognized. Although the intangible assets existed long ago, but they were not identified and remained unknown until the creation of value (Crema and Nosella 2014). The controversial topic in the contemporary intellectual property right is the amount to which property rights conception, developed with the association of land and other such tangible products which can be approved to various forms of property as in, the rights in the spectrum and in copyrights or patents. In this essay, it can be explained that if the variations in the minimum duration of copyrights and patents are considered, then the leave of the basic property outset from the tangible to intangible assets should be encouraged (Kanodia and Sapra 2016). There are few instances, in which the concepts of property rights which are applicable to land can function better for intangible assets because of the complications in the designing of land- based system. If the patent has a short life span then it is an absolute necessity to make rules for handling the restraints on the time- to- time amendment. There are different e- commerce businesses which have limited the accessibility of i njunction to secure the select rights of patent use. It can be noted that the restrictions on right of alienation in the spectrum leads to key social loss, just like the use of patent exhaustion rule in the licensing of intellectual property (Lim, Macias and Moeller 2016). The Australian equivalent standard is AASB 138 Intangible Assets which is applicable to the following Australian interpretations- Interpretation 12 Service Concession Arrangements, Interpretation 129 Service Concession Arrangements and Interpretation 132 Intangible Assets- Web Site Costs. Development refers to the knowledge and findings about research are applied for planning and designing of innovative devices, systems, products and processes before its utilization (Madhani 2015). Identifiability of intangible assets are met when they are being capable of separation or division from their originality and sold, licensed, rented, transferred or exchanged with a similar contract, asset or liability. These arise from the legal and contractual rights whether they can be moveable or divisible from their originality or from other privileges and obligation. Intangible asset is such an identifiable non- fiscal asset which lacks any kind of material substance. It requires research of the orig inal and properly designed investigation which is carried out with the vision of achieving modern logical and technical knowledge and perceptive. If the intangible assets are separately acquired then the cost will comprise of the purchasing price and other prices which directly attribute to preparation of assets for proposed use (Nakamura 2015). In accounting, the convention of conservatism which can also be referred to as the doctrine of prudence is a policy or procedure of predicting the feasible loss in the future but not the gain. This particular policy has a tendency to devalue and not overemphasize net earnings and resources which ultimately leads the companies to safeguard them. This principle includes a general theory of identifying the expenses and responsibilities as quickly as possible, especially when there is no assurance about the after effect but only requires recognition of revenues and assets only after receiving assurance. There is also conservatism constraint which means that when doubt arises, information should be reported which neither devalue the profits and possessions nor overestimate the operating cost and liability (Osinski et al. 2017). It comes into use when all the other concepts, principles, theories and presumptions do not succeed in providing the accountant with guidance. It is the final stag e of guidance for the accountant. It cannot be applied in those situations where no doubt is present about accurate accounting of asset or expense. For example, if there is doubt regarding the value of inventory, it is preferred to use a low market cost (Saunders and Brynjolfsson 2015). Fig- R D and economic growth Source- (Shalev, Zhang and Zhang 2013) Most of the developed countries these days support their financial growth on the making and use of knowledge. Knowledge has become the prime creator of competitive advantage for the companies and countries on a global market. Studying of knowledge as the main determinant of fiscal growth exists in the new growth theory. This theory has two of the most important criteria, endogenous growth models and evolutionary approach to delivering the composite of industrial change as a foundation of economic growth (Sinclair and Keller 2014). The common link is the attempt to derive a proper solution to the problem of what are the main drivers of complex technological changes. Endogenous growth models are based on the research and development, R D, following the creation of organized knowledge in generating financial growth. The base of these approaches is dependent on the idea of creative destruction. Perception motivates the individuals to involve in the R D activities so that extra profit c an be ensured. Earlier, the economic recession had a contribution towards the appearance and dissemination of evolutionary and institutional trends in financially viable theory. It has given rise to a notion that R D is important but not potent enough to develop technological change (Su and Wells 2015). IAS 38 Intangible Assets outline the accounting requirements of the intangible non- financial assets which are deficit in physical substance and easily recognizable. These are the assets which can meet the significant identification factors and are primarily calculated at cost by means of the revaluation model and amortized on an orderly basis over the useful lives. It was revised in March 2004 which is applicable to all the intangible assets acquired through business combinations or for the annual period held after March 2004. The objective of IAS 38 is to list the accounting treatment for intangible assets which do not deal with IFRS (Taylor, Richardson and Lanis 2015). It is required to set a standard of entity for recognizing the intangible asset if the specific conditions are fulfilled. It also denotes how to evaluate the carrying amount of intangible assets and demands some disclosures about intangible assets. The exception in IAS 38 are financial assets, exploration and evalua tion assets, expenditure on the extraction and development of resources, intangible assets of insurance companies and the intangible assets of other IFRS which are held for sale, lease assets, deferred tax assets, assets coming from employee benefits and goodwill. Under IFRSs, paragraph 21 of IAS 38 declares that intangible assets which are developed from within will be identified only the criteria are fulfilled (Teece 2015). If it is plausible that the assumed future benefits are attributable to the asset will flow to the unit and if the cost of asset can be measured with reliability. Under paragraph 63 of IAS 38, certain internally created intangible assets like mast heads, brands, customer lists and publishing titles are not identified as intangible assets if they are not purchased externally or obtained in a business combination. These assets are classified as being incurred in the phase of research or development because all research phase costs are expensed as incurred. Under paragraph 56 of IAS 38, the examples of research expense activities include those that are aimed at attaining new knowledge; the thirst for analysis and the ultimate selection of applications related to findings of research and other knowledge; the quest for alterna tives for the products, processes, services, systems, materials and devices; the formulation, estimation, plan and the ultimate selection of the available alternatives for the innovative materials, services, products, systems, devices and processes (Vetoshkina and Tukhvatullin 2014). If the entity is unable to indicate the phase in which the costs were incurred, it should be treated as if the expenses were incurred in the research phase of the project. Accounting for intangible products has become significant in the recent years because of the change in business environment. Their prime objective is to list down the accounting treatment which is not given specific attention in other accounting. The intangible assets accounting is the need of an enterprise to identify intangible assets if some of the conditions are fulfilled. Accounting Standard AS 26 which was developed by the Institute of Chartered Accountants of India deals with the intangible assets (Osinski et al. 2017). It should be applied by all the enterprises in accounting for intangible assets excluding those that are covered in other accounting standard such as non regenerative resources, financial asset, and the assets arriving from the policy holders in insurance companies. According to AS 26, intangible assets are recognizable non- financial assets without materialistic substances held for the use in supply and production of goods and services, for the purpose of rent and other administrative purposes. Monetary assets in AS 26 are the assets received on determinable amounts which do not satisfy the definition of intangible assets, the acquired expenditure or the expense when it is incurred (Su and Wells 2015). Intangibles are not something different from other non- economic assets because they are anticipated to promote the owner ahead of the existing working series of industry. Unlike other non- monetary assets, intangible assets do not exist physically as tangible products. These are the assets which cannot be seen, touched or felt; neither do they have any volume but hold the right to future benefits. Intangible assets are non- physical and non- current, provide future benefits but have a high degree of uncertainty about the value of future benefits. There are some intangibles which can be associated to the development and manufacturing of products while there are others which can be associated with the creation and maintenance of the product demand. Patents and copyrights reflect the former but trades and trademarks reflect the latter. Goodwill reflects both and represents valuations which cannot be assumed and not easy to relate to the revenue of specific period. Reference Biondi, L. and Lapsley, I., 2014. Accounting, transparency and governance: the heritage assets problem.Qualitative Research in Accounting Management,11(2), pp.146-164. Castilla-Polo, F. and Gallardo-Vzquez, D., 2016. The main topics of research on disclosures of intangible assets: a critical review.Accounting, Auditing Accountability Journal,29(2), pp.323-356. Christensen, H.B. and Nikolaev, V.V., 2013. Does fair value accounting for non-financial assets pass the market test?.Review of Accounting Studies,18(3), pp.734-775. Crema, M. and Nosella, A., 2014. Intangible assets management and evaluation: Evidence from SMEs.Engineering Management Journal,26(1), pp.8-20. Kanodia, C. and Sapra, H., 2016. 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