Van Gogh and Kandinsky

Brilliant Night was painted by Vincent Van Gogh in 1889 in the town of Saint-Remy, in the south of France. It is an oil on canvas post-impressionist artistic creation which portrays the view from Van Sago's window around evening time, in spite of the fact that it was painted from memory during the day. Van Sago's works of art balance enormously with those of Wassail Sandusky. Organization VII was painted by Wassail Sandusky in 1913, during his time in Munich, Germany. The style is conceptual and expressive. Vincent Van Gogh was a piece of the post-impressionist development, which painted in the late backtalk. He examined craftsmanship in Belgium, and in 1886 he headed out to Paris with his rather.There he met Pissarro, Monet, and Gauguin, and he was affected by their utilization of short brush strokes to pass on development. A method which is unmistakably apparent in his works of art. Van Gogh moved south to Arles in 1888, were he attempted to catch the glow and daylight of the south ern French open country. His works of art got more splendid in shading and the style turned out to be increasingly unique. Van Gogh meant to communicate his feelings in his works of art however the different brush strokes and utilization of intense shading. Craftsmanship in the late backtalk was proceeding onward from the impressionist style towards the expressionist style.This development is known as the post-impressionist development. Post-impressionist works of art despite everything center around catching light, in spite of the fact that they are more sincerely expressive than impressionist fine arts. Van Gogh appreciated crafted by Jules Breton, specifically Bretons work SST. Johns Eve, which portrays laborer young ladies moving on a late spring evening. A town with a congregation and the bow moon over it very well may be found out of sight, and it is accepted this affected Van Sago's craftsmanship Starry Night. Brilliant Night is an ideal case of a post-impressionist artwork.I t was painted in June 1889, utilizing oil paint on canvas. The fine art portrays the town of Saint-Remy, as observed from Van Sago's window in the Saint-Remy Hospital where he was remaining. A colossal sky commands the image and falls upon the tranquil town. The enormous coronas on the stars predominate the little peaceful town underneath, maybe recommending that people are minuscule in examination with nature and the stars. The style is both expressive, impressionistic and semi-reasonable. In any case, in contrast to impressionist fine arts, this artistic creation doesn't concentrate absolutely on catching light, yet in addition in depicting Van Sago's emotions.His edgy contemplations, sentiment of separation from the world and need o escape are obvious in the night scene, just as the vigorous brush strokes and the lively shades of the stars against the dull blues of the night. At the time which Vincent Van Gogh painted this artistic creation he was in the Saint-Remy Hospital as a result of his genuine gloom (he cut his own ear of. The noticeable brush strokes make unmistakable lines, hence giving the artistic creation development, this is especially obvious in the sky and keeps the watchers eyes continually following the natural bends and lines.It is accepted that the twirling mists speak to his tormented brain and disarray. The vertical lines of the congregation tower and the cypress tree isolate the canvas into thirds, delineating Van Sago's utilization of old style piece. The structure additionally contributes further to the sentiment of development. An enormous dark structure towers upwards on the most distant left of the work of art, driving the watchers eye into the bends of the sky and on into the focal point of the artistic creation where the winding mists are encircled splendid brilliant stars.The watchers' eye at long last lays on the little dim town which, rather than the sky, for all intents and purposes mixes into the blue mountains. The town an d mountains are painted in dull hues with the goal that the watcher's consideration is attracted to the sky (the focal point of the work of art). The enormous yellow stars predominate little specks of yellow in the town and stand out from the sky. This complexity reflects Van Sago's fierce feelings. White is utilized to light up the stars and the sky. The size of the work of art is 29 x 36 h inches (73. 7 x 92. 1 CM). This medium scale doesn't overpower the watcher, however makes them come nearer to the work of art as to see the details.Giving the watcher an individual encounter of the scene. The enormous dim tree in the frontal area of the ar left of the work of art gives the fine art a feeling of point of view, which again makes the experience of the artistic creation all the more genuine. In the wake of survey this artwork, the crowd is left with a brief look into the tormented soul of Vincent Van Gogh, and they have encountered the scene of Saint-Remy. Wassail Sandusky was a Rus sian craftsman who painted in a theoretical style. He planned to utilize workmanship as a medium to discuss straightforwardly with one's emotions.He needed it to go directly to one's heart, and unequivocally accepted that allegorical structures forestalled this. As a little youngster he played piano and cello, and this lead him to make a some what melodic style of craftsmanship. He intended to make fine arts which had a similar impact on the watcher as the audience of a bit of music has, which is the reason his fine arts had melodic titles, for example, â€Å"composition† and â€Å"improvisations†. Sandusky moved to Germany in 1911, as of now the strain was developing between the various nations, paving the way to World War 1 (beginning in 1914).Germany was about to start a major world conflict war, Just trusting that something will set it enthusiastically. The competition among Britain and Germany's military powers was extraordinary, and this political contention was taken into the craftsmanship world. Paris was the focal point of the craftsmanship world and Particularly in Germany he climate would have been very disorganized and tense. This is obviously reflected in the bustling sythesis of Sandiness' fine arts during this time. In 1913 Wassail Sandusky painted Composition VI', utilizing oil on canvas. Sandusky needed to depict certainties and feelings, which is the reason this craftsmanship doesn't portray metaphorical forms.The conventional oil on canvas medium diverges from the uncommon subject, hence astonishing the watcher and expanding the effect of the work of art. It is a painting of stupendous scale, being 200 x 300 CM. This overpowers the watcher, imparting the serious air of Germany at that point, and Sandiness' covering of disarray and bedlam. This sentiment of disarray and confusion if further showed by his utilization of line. The lines in this artwork are unstable, there is a blend of natural and geometric. This makes a picture w hich nearly appears to gangs its own energy.The painting seems alive and moving, along these lines attracting the watcher and drawing in with their feelings. In the focal point of the artistic creation is a little circle, which might speak to the eye of a tropical storm. It is encircled by an upheaval of shading and lines which from the start makes the watchers eye dart around the artwork, uncertain where to look and overpowered at the power. In the end the crowd centers around the dull blue shape in the focal point of the canvas, here the lines are nearer together and the shapes are unequivocally outlined.Everything has all the earmarks of being bursting out from the focal point of the work of art. Sandusky accepted that specific hues could convey distinctive feeling. The scope of hues in this work of art depicts a clutter of feelings. The hues utilized are splendid strong hues which add to the general impact of disarray. The hues are increasingly extraordinary in the focal point o f the canvas, and towards the edge they become progressively pastel-like. This guides in drawing the consideration of the crowd to the focal point of the painting.By centering the watchers eye thusly, Sandusky sucks them in to his universe of tumult and disarray. The general state of mind of the work of art is befuddled and occupied. Everything is brilliant and detonating which mirrors the time where Sandusky painted. The crowd encounters the air of Germany in 1913, especially how the world could emit into war at any second. This shading decision in this work of art permits Sandusky to legitimately speak with the watchers feelings, and leaves them feeling overpowered and befuddled. Vincent Van Sago's Starry Night is a post-impressionist artwork.It intends to impart Van Sago's understanding of the scene and furthermore his forceful passionate sentiments. It is traditionally created and utilizes natural structures and streaming lines, giving the fine art development. It very extraordi nary to Wassail Sandiness' Composition VI', which spotlight's for the most part on the watchers passionate experience and conveying the rushed pre World War 1 disarray in Germany, using theoretical style and the lively hues. Not at all like Starry Night it doesn't have a conspicuous subject. Sandusky has concentrated totally on passing on feelings and has ignored any non-literal structures.

Air and sea gas exchange in coastal zones Research Paper

Air and ocean gas trade in waterfront zones - Research Paper Example There are innate difficulties in acquiring homogeneous information for beach front waters making the information accessible to be completely decisive since it is hard to precisely measure the gas move speed as, it is impacted by a wide scope of ecological factors, a large portion of which are firmly interlinked. Formal numerical depictions are being grown yet they are not yet authoritative. Gases are available in our climate just as in seas. These gases get blended in with each other as a trade happens between the two mediums in regards to the gases present in them. Our environment contains various gases, for example, nitrogen, oxygen, carbon dioxide and numerous different gases (Tokoro, et al 2007). Moreover, the seas additionally contain various gases that get radiated into the air. Carbon dioxide from the air that is normally made just as created as a result of man’s exertion enters the seawaters and the seas pay no obstruction in tolerating the carbon dioxide from the climate (Tokoro, et al 2007). Similarly as carbon dioxide from the air enters the water of the seas, correspondingly, the gases from seas, for example, methyl iodide and dimethyl sulfide enter the air and influences the earth’s climate (Tokoro, et al 2007). There are numerous components that influence the trade the gases among seawater and climate, for example, wind speed and temperature (ABE, et al 2010). Speed and temperature assume an essential job in influencing the trading of gases for what it's worth because of these elements that the procedure of gas trade among seawater and air begins and even gets quicker or lower. Seaside zones are significant locales to see the trading of gases among climate and seawater. An enlightening record of air and ocean gas trade in the beach front zones can be found in this paper, as the reason for this paper is to illuminate about this trade. Concoction oceanography incorporates both inorganic and natural science and it includes the

Blog Archive MBA News The Wall Street Journal Asks mbaMission What B-Schools Want

Blog Archive MBA News The Wall Street Journal Asks mbaMission What B-Schools Want mbaMission Founder and President Jeremy Shinewald recently sat down with  Keith Vaughn, assistant dean of MBA admissions at the University of Southern Californias Marshall School of Business; Dawna Levenson, associate director of admissions at the MIT Sloan School of Management; and Amanda Carlson, assistant dean of admissions at Columbia Business School, for a round table discussion with the  Wall Street Journal.  This quartet of admissions experts tackled topics such as how the applicant pool has changed recently (the focus on location and rankings has grown), how nontraditional candidates can stand out (the key is to connect a unique background with post-MBA career goals), how business schools and admissions consultants interact (the relationship is warming, and Levenson sees mbaMission as an advocate for B-school), how long admissions committees spend reviewing applications (approximately 20 minutes each) and how to choose and speak to recommenders.  Click here  to read an edite d excerpt of their discussion and to see a video of Shinewald discussing one of the most common application errors. Share ThisTweet News

Best Genealogy Websites for Researching Irish Ancestors

Review of Related Literature - 1643 Words

Review of Related Literature The review of related literatures of this study is made here in the Philippines and in abroad. It is acquired from the internet and unpublished theses. It is nearly related on the relationship of computer game addiction to interpersonal relationship to adolescents especially, K-12 students. To enrich the background on the subject of the researcher, the literatures that were found are here in presented. A. Foreign Studies Based from the study of Mark Griffiths (2007),â€Å"Does Internet and Computer Addiction Exist? It has been alleged that social pathologies are beginning to surface in cyberspace (i.e., technological addictions). To date, there is very little empirical evidence that computing activities†¦show more content†¦The addict may claim that he or she has lots of friends online yet still experience loneliness, depression, and social isolation due to the lack of in-person contact with others. And lastly, the most common result for those who are addicted to video games is family problem. Although poor family relationships may increase the likelihood of computer game addiction, computer game addiction often leads to family conflict. Someone addicted to computer games may accuse concerned family members of trying to interfere in his or her life, may be verbally or physically aggressive when others attempt to limit game play, and may try to hide just how much he/she plays. According to Rob Cover who studied Gaming (Ad) diction: Discourse, Identity, Time and Play in the Production of the Gamer Addiction Myth. He focuses to the production of an illusory dichotomy between the real and the virtual and a continuing cultural apprehension for activities and entertainments which are not viewed merely as the new but as dangerous by virtue of their representation as virtual. Regina J. J. M. van den Eijnden, Renske Spijkerman, Ad A. Vermulst, Tony J. van Rooij and Rutger C. M. E. 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The Legalization Of Marijuana And Cannabis Programs

years before being struck down by the District of Columbia Court of Appeals. However, with so much publicity the legal process of the petition generated within the drug culture of the 1960 s through the 1970 s in America, it likely convinced state authorities to reassess the restrictions against marijuana (Huntington’s Outreach Project for Education at Stanford, 2012). In 1982, 31 states and the District of Columbia had passed legislation granting the prescription of marijuana. In 1996, California voters passed Proposition (215) making it the first state to allow medical marijuana, Since that time 22 states, the district of Columbia and Guam have enacted similar laws (National Conference of State Legislatures, 2015). Of the 23 States, the District of Columbia and Guam now allow for comprehensive public medical marijuana and cannabis programs (National Conference of state legislatures, 2015). Recently, there have been 17 states who have approved efforts to allow use of Ã¢â‚¬Ë œlow’ THC, high cannabinoid products for medical reasons in limited situations or as a legal defense (National Conference of State Legislatures, 2015). The Compassionate Access, Research Expansion and Respect States (CARERS) Act is the first-ever bill in the U.S. Senate to legalize marijuana for medical use and it is the most comprehensive medical marijuana bill ever introduced in Congress which will allow: †¢ States to legalize marijuana for medical use without federal interference †¢ Permit interstateShow MoreRelatedMarijuana Legalization : A Missed Opportunity For California1635 Words   |  7 PagesCannabis Legalization, A Missed Opportunity for California It has been estimated that the legalization and subsequent taxation (excise and sales tax) of cannabis in California could generate anywhere between $990 million and $1.4 billion annually in tax revenue. 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Juvenile Delinquents Analysis Essay Example For Students

Juvenile Delinquents Analysis Essay On March 7, 2000, Californians voted in favor of Proposition 21 The Juvenile Justice Initiative. . The number of crimes committed by juveniles has risen dramatically, and it will continue to rise unless some action is taken. Thus, juvenile offenders should be punished more severely to deter other teenagers from committing crimes and for the safety of all citizens. I am in favor of the requirement that juvenile offenders, age 14 or older, be tried as adults for serious crimes, such as murder or violent sex offenses. Juveniles that commit these serious offenses should be tried and sentenced as an adult, rather than just being given a slap on the wrist. Having more severe punishments for juvenile offenders that commit violent crimes would most likely decrease juvenile offenses. More severe punishment for juveniles would equal less crime, because juveniles would then think twice before breaking the law if they are aware that a severe punishment awaits them. While it is not appropriate f or these individuals to be placed in the same facilities as adult offenders, they should receive the same degree of punishment, but in a facility with peers their own age who have committed similar offenses. The juvenile justice system is not adequate in handling serious crimes committed by minors. It does not ensure that these young juvenile offenders will end their days of crime. In most cases, sentences issued are merely slaps on the wrist. With this in consideration, it can be realized that a stricter justice system can eventually deter teenagers from committing violent crimes. In the past, the majority of cases brought to juvenile court were misdemeanors. Today, the crimes are becoming more and more serious than in the past. More felonies are committed by juveniles today, than misdemeanors. More strict penalties need to be set for serious crimes committed by juveniles. Juveniles who perpetrate violent crimes or felonies should be sentenced as an adult. While some misdemeanors are still serious crimes, the ones who commit them do not require as harsh a treatment as the ones who commit violent crimes or felonies. Many people believe that under the guidance of social workers or probation officers that young offenders undergo a type of rehabilitation. So, instead of placing violent juvenile offenders into facilities where they should be treated as prisoners, the juvenile justice system places them into facilities where they receive guidance in hopes of rehabilitating them. However, this youth guidance facility usually includes comfortable amenities such as: television, recreational games and sports, better food, and medical care than what one would have at home. This does not set a good example for an offenders peers. Their peers come to realize that the punishment is not at all that bad. Subsequently, these young offenders will commit the same crimes because they are not afraid of the consequences. If juvenile offenders are punished the same degree as adult offenders, it would possibly strike fear into the hearts of others. As a result, many juveniles may refrain from committing crimes. Many p eople believe that when juveniles are imprisoned, the development of their criminal traits is only encouraged. When placed in an adult environment at a young age, many believe that the adult prison system will act as a school of crime for juveniles. I do not believe that they are going to learn anything in prison that they havent already learned on the outside. I also believe that separate facilities should be created, in which to place minors apart from adults to serve sentences for the crimes they have committed. Just as adult offenders have a trial and receive a sentence, juvenile offenders who commit violent crimes should also be tried and punished for their crimes. It is not acceptable for juvenile offenders to get off the hook with just a requirement to attend a class and pay a fine, which is basically a slap on the wrist. Adults who commit the same types of violent crimes are prosecuted and required to serve prison time. A separate court should be created within the juvenile justice system when a minor commits murder or a violent sex offense. Cases in which the offenders are minors, should not be sent to the

Amistad Reflection Paper free essay sample

â€Å" Amistad â€Å" Reaction The movie Amistad was a great movie. while watching this movie in class, the begining of the movie was kind of intense , but then throughtout the next scenes it was kind of boring. The movie made it seem like it was a few white people and blacks against everyone else when that actually was not the case. One thing that should have been included in this three hour movie is the favor that the public of the north had for the Africans. Also, there definitely should’ve been a lot more racism included to show you how black people were viewed and treated as back in those times. It wasn’t just the triumph of the defense, but more of a monumental win for slaves everywhere in a way that would have you skeptical for more. In this movie we hear many different stories as each character tries to explain why his view is the right one. We will write a custom essay sample on Amistad Reflection Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In the first courtroom scene we hear several different stories about what should happen to the Africans. All of those stories assume that the Africans are property; the only question is whose property they are. Interestingly, as property, they can not be charged with murder or theft. One cannot be both property and capable of forming criminal intent. The only issue before the court is where the Africans will go. This movie takes on the basis of two core themes, suffering and survival. The way in which these two are represented can label the film as unique. The opening scenes of the enslaved Africans overrunning the Amistad, killing its crew and taking over sets the tone of the movie , and the people watching it is never allowed to forget the image of the African screaming as he thrusts his sword into one of his former captors. The enslaved Africans are not represented as supplicants: they have fought for their freedom. These scenes are coupled with representations of the Middle Passage which are often considered to be the most powerful aspect of the film. This distinctive approach to the movie that represents the Atlantic slave trade is also evident in the portrayal of African culture and identity. Sengbe, the lead member of the enslaved Africans, is shown as strong, knowledgeable and surprisingly intelligent. Rather than turn the story of the Amistad into a celebration of the kindness and generosity of white abolitionists, Sengbe is shown to be the instigator and cause of the freedom which is eventually granted to the enslaved Africans. This was my very first time watching a movie with the storyline like this and after watching and understanding the key points of this movie , i would highly recommend others to watch it.

Anti-Federalist Argument essays

Anti-Federalist Argument essays We beat the odds and won a war to gain finally gain control of our land. The formation of our government is now our job as an independent country. Many leaders of our new nation feel its necessary to rush into forming a document to serve as the backbone of our nation. I feel that our government is too young and inexperienced to form a reliable set of laws. Rushing into things would cause things to be overlooked and forgotten. Also if our government were to make such laws without the consent of the people it would be going against everything our country stands for. I believe a poor constitution would fail to preserve the rights and powers of citizens, represent the people in government, grant the states certain rights, establish liberties for men, limit the governments powers and have the ability to change throughout time. The constitution says the government will hold all major powers and it is not up to the citizen to change the countrys method of establishing courts, vote on taxes or decide how to spend funding. The government is too large. All men have unalienable rights and in this new country of ours a simple document shouldnt outline what a citizen can and cannot do. I believe that in this new constitution citizens will not have adequate representation. For example, you cannot a select few people to represent a large state and look out for the best interest of everyone. The representative needs to come from the same background of the people they are representing, understand the citizens beliefs and concerns, but should be well educated enough to know what's possible and best for his people. I believe more middle class representatives would be appropriate because of the fact that they are down to earth and realize what the general public wants/needs. I think the only way to fix the problem of misrepresentation would be to have enough representatives that correspond with the numerous social classes and different t...

Economic dissertation3 Essay Example | Topics and Well Written Essays - 3000 words

Economic dissertation3 - Essay Example The EU has progressively liberalized textile and clothing imports under quotas to a present level of only 25% of total imports.(Heagreaves,2004)(Smook, 2005) Though the barriers to the entry into the EU market has increased considerably in terms of quality, innovation, lead-time and design, the benefits of ‘Chinese imports without quota’ remains attractive. If the top importers of textile apparel into the whole world EU is assessed, China ranks in the first place, but only accounts for 19.9% of the market. The growth of China with increased penetration of EU will possibly assist in sustaining competitiveness in China, which will make it less reliant on US market. (Smook, 2005) The globalization, of China, in the phasing-out quota, will produce new challenges in the competitiveness, since quotas imposed were generally based on historical exports to those countries and bilateral relationships. Countries for which quotas provided a shield against their low competitive ability will lose out, and countries like China can only go forward through greater competitiveness. China joined the WTO late, at a stage when the 10- year quota phase-out (MFA) was already in progress and as a result, a number of textile and apparel items were quota free overnight. And simultaneously, with joining the WTO, the Chinese Government was actively engaged in new political and economic reform. Large investment in the manufacturing industry increased exports, and the start of the phasing-out of State Owned Enterprises (SOE’s) increased unemployment. This resulted in the increase in production and exports. Overall Chinese textile and apparel imports to the US alone grew by 117% in 2002, and another 75% by August 2003 in some quota categories (Heagreaves, 2004) (Smook, 2005) The massive and growing population of China provides for low cost of labour which can be a great advantage in achieving low cost production. The

Cultural Studies abstract Essay Example | Topics and Well Written Essays - 500 words

Cultural Studies abstract - Essay Example Issues related to the original shape and authenticity of the tales of Kitaro in the graveyard are examined by comparing various forms of the story in Kami-Shibai and the variations generated during the transition from Kami-Shibai to rental Manga. These are based on researches on street Kami-Shibai and rental Manga. Creation in Kami-Shibai, which has no prior story documented, depends mainly on sequencing of images with speech language and reaction from the audience. Therefore, as for street Kami-Shibai, the accumulation of various versions as one story must be put into consideration. Orality, a main feature of Kami-Shibai, is subject to fundamental and crucial transformations due to changes in representation techniques and authorship during its transition to Manga. The consciousness and analysis of Manga readers are centered primarily on words or text. The recipients of Manga and animation tend to be categorized as fanatics and this makes the issue of popular culture use and ownership even more complex. This paper also tackles the authorship and ownership of popular culture in the age of technological media. The relationship between cultural likeness and transformation of media technology is discussed while the arguments of studies on â€Å"transmission† [densho] in Japanese folklore studies, anthropological resemblance, power in cultural studies, and creative similarities are examined in discussing actual copyright issues of Manga, digital copyright, and problems encountered in its creation on the

Hat Task Essay Example for Free

Hat Task Essay The population as of 2011 was totaled to 608,453. The majority of this population consisted of people between the ages of 15 and 44 years old. Kent County consist of mostly white persons at 83. 8%. The next larges group consists of African Americans at 10. 3% and Hispanics at 9. 9%. The median household income is $50,801, with 14. 8% of the population being listed below poverty level. The unemployment rate is at 8. 52% (2011, US Census Bureau). It is reported by adults that 13. 6% have not accessed healthcare within the past 12 months. 10. % of adults reported they have no healthcare coverage. It was also discovered that the county only has 29% of what is needed in the dental care community(2011, Michigan Department of Community Health). The second assessment piece is labeled cultural assessment. Once again this was information I collected on a County level. In Kent County there are slightly more females than males, 51% versus 49% respectively. The populations consists predominately of white Christians, while the subgroup is Roman Catholics (2011, Kent County Health Department). Obesity was noted to be on the rise due to lack of physical activity and inadequate fruit and vegetable consumption. More specifically 31. 3% of adults are obese, and Michigan as a whole is the 5th most obese state in the US. 19. 7% of adults reported adequate physical activity with 23. 6% stating they lived a sedentary lifestyle within the past month, and 17. 8% report they consume fruits and vegetables at least 5 times a day (2011, Michigan Department of Health). African Americans voiced distrust among healthcare providers however they did support and agree for a universal healthcare system. Hispanics voiced concern for the lack of translation services due to language barriers and issues surrounding documented legal status and the difficulty this poses to accessing healthcare (2009, Michigan Department of Health). I discovered that in the area there are over 50 parks with various indoor and outdoor activities for all to enjoy. The third assessment piece is entitled neighborhood and community safety. This information was obtained from local agencies. I noted the Health Department and local hospitals are very involved in providing health services, education, and discussions for the community free of charge. The air quality for Kent County is considered poor. We have had at least 7 air pollution days per year due to fine particulate matter and ozone. The water quality in the last 5 years has been excellent. 0. 09% of public water supplies exceeded contamination levels during this time frame (2011, Kent County Health Department). The wild life in the area can cause a potential for disease, and the many surrounding lakes, rivers and streams can cause a potential for drowning. Due to the location of Kent County we risk potential severe weather events. The violent crime rate in the area was 0. 4% significantly lower than the national average. It was also noted that the local police and fire response is at or exceeds standards (2013, Kent County Sheriffs Department). The fourth assessment piece is the disaster assessment and planning status. This information was gathered on a City and County level. The disaster command is headed by the Office of Emergency Management and Homeland Security loca ted in Grand Rapids. They included the requirements of National Response Plan and NIMS. I discovered they are following all federal regulations by the Department of Homeland Security. 3 County, and other regional collaborations were noted in the planning. The Kent County area is at risk most for these natural disasters; severe winter weather, thunderstorms, tornados, riverine flood, and urban flood. The are is at risk most for these other disasters; electrical failures, communication failure, intentional acts, transportation accidents, and hazardous material. The city and county provide public education through CERT classes, brochures, and coordination with school districts to relay safety information at a young age (2011, Kent County Health Department). From the information obtained above I believe that Kent County Michigan is an overall healthy community. Areas for improvement would be to increase the access to dental care and healthcare for at risk and poor underserved families, to decrease the prevalence of obesity and ensure access to healthful foods, and to establish a plan to deal with language barriers for other populations living within West Michigan. This information that I have obtained and explained above is listed below in my community genogram. The genogram highlights the pertinent information in an easy to view graph with each assessment topic listed. It discusses once again the community as a whole from population and economic status, to the cultural assessment, to the neighborhood and community safety to lastly disaster assessment and planning. It provides an overview of the community as a whole, strengths and weaknesses. The community assessment is how I feel the community is and the areas that are at risk or I feel can be improved upon. Resources: 1. ) 2011. Kent County Michigan. US Census Bureau. Retrieved from http://www. uickfacts. census. gov/qfd/states/26/26081. html 2. 2013. Kent County Michigan. Kent County Health Department. Retrieved from http://www. accesskent. com/emergencymanagement. html 3. 2011. Michigan Behavioral Risk Factor Survey. Michigan Department of Community Health. Retrieved from http://www. michigan. gov/brfs 4. 2009. Community Conversation Executive Summary. Michigan Department of Community He alth. Retrieved from http://www. michigan. gov/minorityhealth 5. 2013. Kent County Sheriffs Department. Retrieved from http://www. accesskent. com/lawenforcement/sherrif_emergency. htm

Fertility Myths with Demeter and Persephone and Amaterasu :: Papers

Compare or contrast two major female fertility deities as to character, activities and role in the myth. In the myths of the ancient world, a great deal of importance is placed on the rhythmical cycle of birth, maturity, death and rebirth. Ancient agrarian people observed the world around them, and from this observation they realized that their lives as well as every other living thing on this planet was a part of an intricate continuing cycle. Everything withered and died, but not before reproducing and continuing the cycle of life. Since female plants and animals were directly responsible for the birth of new life, people worshipped female deities to ensure that the earthly cycle of life was maintained in proper balance. One such goddess can be found in Japanese mythology. The most ancient of Japanese deities, Amaterasu is the goddess of the sun. She is also the ruler of the gods and the universe. She is revered and given considerable praise, evidenced by the fact the Japanese imperial family traces its lineage directly to the Goddess Amaterasu. This reverence is understandable, given the sun's extreme importance in the cycle of life. Without the sun, there would be no warmth, no plants, and certainly no humans. It also represents the important role that women played in early Japanese culture, where they occupied the same social roles as men. In the myth of Amaterasu, her brother Susano-o-no-Mikoto has offended her by defiling her home and not respecting her. He has also committed an act of physical violence against one of her servants. In one version of the myth, one of Amaterasu's weaving women dies as a result of a wound to her vulva caused by Susano-o-no-Mikoto. This so enrages Amaterasu that she closes herself into a cave and refuses to come out. Without her life giving rays of sunshine the world begins to wither and die. Other Gods and Goddesses attempt to lure her out of the cave by throwing a celebration. They also set up a large mirror in a hope that when Amaterasu sees how brilliant she looks, she will want to come out and spread her radiance and glory. One of the Goddesses, Ame no Uzume, performs a dance in front of the entrance to the cave. The other Gods and Goddesses cheer so loudly in appreciation that Amaterasu becomes curious about why everybody is so happy. After all, they should all be depressed since she and her sunshine are gone. Fertility Myths with Demeter and Persephone and Amaterasu :: Papers Compare or contrast two major female fertility deities as to character, activities and role in the myth. In the myths of the ancient world, a great deal of importance is placed on the rhythmical cycle of birth, maturity, death and rebirth. Ancient agrarian people observed the world around them, and from this observation they realized that their lives as well as every other living thing on this planet was a part of an intricate continuing cycle. Everything withered and died, but not before reproducing and continuing the cycle of life. Since female plants and animals were directly responsible for the birth of new life, people worshipped female deities to ensure that the earthly cycle of life was maintained in proper balance. One such goddess can be found in Japanese mythology. The most ancient of Japanese deities, Amaterasu is the goddess of the sun. She is also the ruler of the gods and the universe. She is revered and given considerable praise, evidenced by the fact the Japanese imperial family traces its lineage directly to the Goddess Amaterasu. This reverence is understandable, given the sun's extreme importance in the cycle of life. Without the sun, there would be no warmth, no plants, and certainly no humans. It also represents the important role that women played in early Japanese culture, where they occupied the same social roles as men. In the myth of Amaterasu, her brother Susano-o-no-Mikoto has offended her by defiling her home and not respecting her. He has also committed an act of physical violence against one of her servants. In one version of the myth, one of Amaterasu's weaving women dies as a result of a wound to her vulva caused by Susano-o-no-Mikoto. This so enrages Amaterasu that she closes herself into a cave and refuses to come out. Without her life giving rays of sunshine the world begins to wither and die. Other Gods and Goddesses attempt to lure her out of the cave by throwing a celebration. They also set up a large mirror in a hope that when Amaterasu sees how brilliant she looks, she will want to come out and spread her radiance and glory. One of the Goddesses, Ame no Uzume, performs a dance in front of the entrance to the cave. The other Gods and Goddesses cheer so loudly in appreciation that Amaterasu becomes curious about why everybody is so happy. After all, they should all be depressed since she and her sunshine are gone.

Communication In Job Role Essay

Review the range of groups and individuals whose communication needs must be addressed in own job role. Resident communication needs In my job role as a Deputy Manager I must ensure that I consider the different levels of communication when supporting our residents: We use the following within my work place: Picture schedule This is a form of pictures on a long strip of Velcro, which highlights what is expected of the resident thought the day. This is important to the resident because it enables the individual to see what activities they have thought out the day, it provides a structured day for the resident to identify what activities they have first then after. This provides stable communication between staff member and the residents in aid of reducing anxiety. Barriers and challenges. Barriers that and challenges may arise are: Individuals whom are using the pictures may become too complacent there for require the same product such as dairy milk chocolate bar that is presented on the picture. This can become a challenge as if diary milk factory was to shut and the products where to be no longer produced then the resident whom has the picture of the diary milk and has constantly used this picture to resemble chocolate for the last ten years may become anxious due to not having the chocolate bar resembling the correct photo. Staff members may not be consistent with using the picture schedule, when using picture schedule it is paramount that staffs are consistent when prompting picture schedule. This can become an barrier and a challenge when some staff are using the schedule and some are not. This can confuse the residents and increase anxiety when not used; this can also take the skill away from that resident as well as hinder their communication development. Staffs whom are not adequate trained in using the picture schedule could provide a potential barrier to our residents as it creates a disturbance in the routine of their daily activities in not knowing what they are going to do for the day. Social story A social story is used to simplify a form of information. This is done by having words as well as pictures to explain the information that is needed to be presented to the person. For example: This form of communication is used within our service it ensures that the individual feels included in any decisions that are made, and that they are aware of what is expected off them when they are going on an activity, any planned activities set for the future. They can also be used to explain the step by step guide of what they are to do on a daily bases. This form of communication also reduces anxiety by giving the resident a preferred communication between staff and the individual; it also gives them a clear understanding of what staff members are asking them to do. Individuals whom are creating the social stories may provide information that is too difficult for the resident to understand. They could also presume that the information given has been taken in by the resident; the challenge that may arise is that the resident will not take in the information and may become anxious due to confusion over what is being asked. Another barrier may be too much information, depending on whom you are presenting the social story to, some require bug writing and big pictures where as others may require average size font and pictures but with short and sweet information. A challenge may arise when we presume that an individual whom is using picture schedule may understand social stories, this can in effect create a barrier as it provides the resident with no information other than words and pictures. When presenting the social story, we may not be presenting the social story in the correct manner in accordance to the individual, When reading we may need to be mindful of how fast we go through the information and how many times we go read the social story to the person. Because by going over to many times may cause an issue as well as how fast we read through as some individual may take longer to cognitively understand the information, therefore we must ensure we work at the speed of the individual whom we are working with. Verbal communication Some of our residents require verbal communication, however not all residents who are verbal are able to understand all language used. Therefore they require to be communicated with simple form of vocabulary rather than jargon. This is important to be assessed and mindful because you do not want to give them information that is too difficult to understand, you want them to have simple words that they can take in and understand to avoid any confusion or anxiety. A barrier that may arise when verbally communicating to a resident is how fast and what form of words we use. Not all residents whom are vocal are able to understand long fast sentences there for we must speak to the resident in a manner that they can understand. For example if the resident understands one single word then staff will use the single word rather than a sentences, this is because by using the sentences it could potentially create a challenge as it can cause the resident to become anxious by having too much demands placed on them. I also need to be mindful of whom I am speaking to when I am communicating to individuals, for instance if I speak to a GP then I would not speak the same to the residents as my choice of words will differ massively. Therefore I must always be mindful of the way that I communicate to each individual to ensure that they understand the information that is presented as well as I understands the needs of each person. Makaton We do not have a resident who uses Makaton however if the staff did not know how to use Makaton then we would need Makaton training to enable use to communicate effectively with the resident. We would also need to ensure that we have a basic communication with that resident to ensure we meet the needs of the resident threw understanding what the residents wants and any issues the resident may have on a daily bases. Pecks Book A pecks book is used with one of our residents to identify what he wants, the  peck books provides the resident with a choice of what to eat and what activities he would like to do on a daily bases. This is helpful as it provides the team with a preferred communication style in enabling the staff to identify what activities and want he requires. We can support this by ensuring that we be consistent when using the pecks book with the residents to enable the resident to maintain the communication skill. If we do not use this form of communication then the resident will potentially forget how to use the communication book as well has not be able to communicate his needs to the staff effectively. Team communication needs Team meeting As a team a form of communication that we use are team meetings, team meetings allow staff and management to formally communicate any issues or good relating practices that are present. It is important when conducting a team meeting that all relevant information communicated is understood by all of our staff team, if there is any person who requires help then supervision may help. Other ways of helping would be to complete an information leaflet of what has been said in the meeting as well as the action plans and outcomes. Supervisions Not all staff members are able to share their opinions when in a team meeting another form of preferred communication for some is via supervisions. This enables the individual to discuss their feeling and thoughts without feeling judged by others, it also gives the employee an opportunity to discuss their opinions through their own preferred communication. It also provides managers with an effective approach on how each staff member should receive their supervision. It is paramount that when giving supervision, managers should cater their discussion around the individual. They should also ensure they be mindful of whom they are speaking to and how they approach negative and constructive feedback depending on the individual whom is undergoing the supervision. You can also support effective communication threw supervisions by getting the individual involved in completing the supervision form; you can also provide them with an outcome of the supervision enabling them to  read over and sign in their own time. Barriers and challenges Communication book Communication book can be used to log important information that is needed to be handed over, it can also be used to pass on massages to staff members whom are not on shift. We are able to provide effective communication through this book by ensuring staff read and sign what is put into the book; this can ensure that when they have signed the information then they understand what has been passed on within the book. However the only issue with the communication book is that staff may not always read the book or they may not read the information. This can be reduced by providing the communication book on hand over, shift leader to ensure all staff read and sign also you could have an extended sheet of the a4 paper highlighting the important information that staff should read and sign. We also need to be mindful how we provide the information; Information that is put into the book should be clear, understandable, literature that all staff can understand to avoid any confusion. Face to Face contact whilst on shift. Even though it can be easier to put information into a communication it is not always the best form of communication to all, why because we are all individuals. Some individuals require management to discuss any issues via face to face contact as some individuals tend to understand more when they are listening and picking up body language when talking. We can support individual threw face to face contact by asking them do they understand and if there is any other way they would like the information, you can also effective communication by ensuring the person is focused on you rather than the things going on in the environment.

Technology Of Health And Fitness - 1845 Words

With the use of wearables such as smart watches, more specifically the Apple Watch, the potential for innovation in the realm of health and fitness is unlimited. As more and more customers move to wearables, data collection becomes ever more robust. As the Apple Watch and other smart watches become part of everyday life for Drzewiecki 5 ï ¿ ¼consumers, health and fitness technology continues to advance and offer more for capability for consumers. While our pulse and body movements tell the watch how hard we’re working out, there are many other features to look forward to. For one, medical alerts would help users know when their blood sugar is low and if they need to seek medical treatment for an irregular heartbeat. In other words, smart watches will get a lot smarter in the years to come, maybe even scheduling or calling the hospital for us. Yet another fantastic step would be to partner with fitness companies such as LA Fitness, Soul Cycle or Planet Fitness to create apps where members can keep track of their workouts, sign up for classes and receive membership notifications. The app offering would provide a feeling of motivation and exclusivity for smartwatch owners. These wearables already are, and are continuing to be, one of the most powerful tools for progressing medicine from reactive to preventative healthcare. It would push both the technological and medical industries forward even more. In the mind of fitness, not everyone has the time or the desire to invest in aShow MoreRelatedHealth Monitoring Wearable Essay1232 Words   |  5 PagesHealth-Monitoring Wearables: Carrying Hospital Improving Society’s Health and Replacing Real Hospitals Increased interest in health in our society continues to improve the health-monitoring wearable technology in our society. 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Technology is changingRead MoreThe Key Market Success Factors For This Industry848 Words   |  4 PagesFitbit will need to focus on continuing to build their user base and establish credibility as a fitness or health expert to lock out new entrants and play with established fitness brands like Nike. The analysts at Moor Insights Strategy have described some of the key market success factors for this industry (2013). Devices must be easy and intuitive to use, comfortable to wear, and reliable. As sensors grow smaller and smaller, the ability to integrate them into wearable devices without impactingRead MoreSample Resume : Fitbit App1557 Words   |  7 Pageshelp people meet their health goals. The Fitbit app allows users to link to other health apps such as FitStar and MyFitnessPal. This is ideal for health conscious people because being able to connect these other apps to the Fitbit app allows users to have a central health hub right on their phone. 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Essay about Adolescent Substance Abuse - 641 Words

Adolescent Substance Abuse Adolescent substance abuse continues to be epidemic in American society -- it crosses geographic, economic, gender, racial, and ethnic lines. In addition, more than a decade of national, state, and local prevention efforts have been minimally effective. It is a major problem that continues to escape our control. Nearly 9 out of 10 high school seniors in America report that they have experimented with alcohol. Within this group, 3 out of 10 report alcohol abuse (defined as the consumption of five or more drinks in a row at least once during the past two weeks). Three out of four teens report a pattern of regular drinking, and more than 100,000 children aged 10 or 11 report that they get drunk once a week.†¦show more content†¦Alcohol experimentation increases from 6 to 17 percent between the fourth and sixth grades In addition to the above pattern of actual use, a time bomb of skepticism and disregard exists in the value system of todays adolescent peer group. Researchers report disbelief among adolescents regarding physiological and psychological dangers associated with substance use. Peer group disapproval of alcohol and other drug use is also decreasing. That is to say, the teens who use and abuse alcohol and other drugs are feeling quite bulletproof. Those peers who are non-users confront abusers less frequently now about both their behaviors and beliefs. The picture painted is not a pretty one. Teens are experimenting with and abusing addictive substances in epidemic proportion, and their primary frame of reference -- other adolescents -- are reinforcing this behavior. The best prevention efforts of schools and communities have not significantly impacted alcohol and other drug use or the belief system that supports continued use for this population. 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The counselor helpsRead MoreThe E ffects Of Substance Abuse Among Adolescents1296 Words   |  6 Pages Substance abuse has become a notable public health threat to today’s adolescents. Substance abuse is associated with an array of behavioral and psychological consequences that can jeopardize the future of the young people. Lifelong dependence is another possible consequence of drug abuse among adolescents. Ultimately, counselors are supposed to come up with effective programs to address addiction issues among the adolescents to prevent them from relying on drugs in future. Counselors rely onRead MoreSubstance Abuse Among Teenagers And Adolescents1703 Words   |  7 PagesAddiction and Substance Abuse (CASA), substance abuse among teenagers and adolescents is transforming into America’s number one public health problem, as numbers of high school and college students abusing drugs and alcohol are on the rise (2011). 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Many providers and policy-makersRead MoreSubstance Abuse and Treatment for Adolescents2174 Words   |  9 Pages. 7 References †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦.. 8-10 Substance Abuse and Treatment for Adolescents Introduction Substance abuse among adolescents is becoming an increasing concern. There are the obvious health issues associated with substance abuse, but many people do not consider the long term affects of drug and alcohol use. In this paper I will discuss substance abuse among teens, causes, statistics, effects of substance abuse, current treatments, and the importance of developing appropriateRead MoreThe Effects Of Substance Abuse On Adolescents1651 Words   |  7 Pagesdevelopments in the adolescents’ sense of self, including independence and making their own choices. Because of the multitude of decisions to be made during this time, there can be a lot of room for error or misjudgements. One very common bad decision is substance use and abuse. Although drug and alcohol use is common and many users don’t develop a dependence on the substances, the adolescents who end up developing the disorders of substance abuse and dependence make substance use a major public health

Literary Themes In The Necklace By Guy De Maupassant

Guy de Maupassant writes a short story about an 1884 Parisian couple. In his story, The Necklace, he gives the reader the main character of the beautiful Mrs. Mathilde Loisel who is described to born into the wrong social class. He uses literary elements to strengthen the themes he has set throughout the story. Maupassant gives small themes such as desire, manipulation, and deception that tie into the main motif of pride. It is important for us to understand the time period that Maupassant is writing about. At this time, the French Revolution had just ended, reconstruction had been going forward and new fashions and societal movements had started becoming prevalent in this new French Era (Drumsta no page). During this time period of the†¦show more content†¦This shows how the theme of desire and the motif of pride intertwine. Mathilde has a desire to go to the event in beautiful clothes, she has too much pride to go in what she would consider rags. To continue, Maupassant gives more details about Mathilde’s character. He uses another theme and portrays Mathilde as a woman of manipulation. The reader can first see this when she tricks her husband into giving her money to buy a new dress, when in fact she knew he was saving up for his own desires. â€Å"She wiped her damp cheeks†¦ she thought for a moment adding things up and thinking† (Maupassant page 8). Maupassant uses this dialog between Mathilde and her husband to further develop the identity of Mrs. Loisel. He also does this to intensify the significance of manipulation as a major theme. The reader can see Mathilde do this twice in the story. Once when she is trying to get a new dress and for the second time when she is requiring jewelry and gems to complement her new apparel. The reader can recognize that Mathilde’s pride and desires are so strong, she begins playing on her husband’s sympathetic emotions. Another connecting theme is deception. Much like manipulation, deception is a crucial part of the characteristics of Mathilde. For example, the first time the reader learns of her deception is at the event. Almost all of the men and women notice her to be a woman of luxury even though the reader isShow MoreRelatedThe Theme of Pride in Guy Maupassants The Necklace Essay1147 Words   |  5 Pagescharacter in Guy de Maupassant’s short story, â€Å"The Necklace†. Set in Paris in the late 1800s, Maupassant’s story shows the costs of pride. The main character, Madame Loisel, borrows a diamond necklace from her rich friend, Madame Forestier, to wear at a ball hosted by the Minister of Public Instruction at the Palace of the Ministry. To her dismay, Madame Loisel loses the necklace, and she and her husband spend the next ten years paying back the loans they had to take out to replace the necklace, only toRead MoreLiteray Analysis of The Necklace1155 Words   |  5 Pa geshumans nature of greed. Guy De Maupassant, the author of The Necklace, perfectly shows how greed can lead to bad outcomes in the short story. Guy De Maupassant, one of the fathers of the short story, was born on August 5th 1850. A quote representing the legacy of Maupassant French writer of short stories an novels of the naturalists school who is by general agreement the greatest french short story writers(Bennet). In his short story, The Necklace, Maupassant focuses mostly on greed.Read MoreThe Necklace by Guy de Maupassant1034 Words   |  5 Pagesregret which Guy de Maupassant depicts throughout â€Å"The Necklace.† Guy de Maupassant, a French writer, born in 1850, was considered one of France’s greatest short-story writers. His writings were mostly influenced by the divorce of his parents when he was thirteen years old and by great writers such as Shakespeare, Schopenhauer, and Flauber. His parent’s divorce caused his stories to depict unhappine ss of matrimony, deceit, miscommunication, and a profound misunderstanding (Maupassant, Guy de, 1850-1893)Read MoreTheme of Reality vs. Appearances in â€Å"the Necklace†1617 Words   |  7 PagesTheme of Reality vs. Appearances in â€Å"The Necklace† Henri Rene Albert Guy de Maupassant was born on August 5, 1850 in the chateau de Miromesnil near Dieppe, Normandy. He lived in Fecamp, France until age twelve (when his parents separated) then moved with his mother to a villa in Etretat, France. Home-schooled, except for a brief stay at a boarding school when he was thirteen, Maupassant ran free for most of his school years. Maupassant attended university in Paris, where he began to study lawRead MoreA Wasteful Fashion in The Necklace by Guy de Maupassant1149 Words   |  5 Pageslife used to pay back a debt that was worth ten thousand dollars. Was it worth it? 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His debauched father, Gustave de MaupassantRead MoreAnalysis Of Guy De Maupassant s `` The Necklace ``980 Words   |  4 PagesGuy De Maupassant s, The Necklace, is a short story about Mathilde Loisel, a middle-class wife, who is dissatisfied with her life and believes that she was meant to live as an upper-class woman. When invited to her husband s ball, she manipulates h er way into getting a new dress and borrows her friend s diamond necklace. After the ball, she discovers the necklace is gone. Both Malthilde and her husband delay returning the lost necklace, and secretly buy a replica. They both struggle ten yearsRead MoreSummary Of The Necklace By Guy De Maupassant1184 Words   |  5 Pages Arminder Sehmbi Ms. Lee ENG-4UO July 9, 2016 The Greed shown in â€Å"The Necklace† by Guy de Maupassant A famous person that goes by the name of Erich Fromm once said that greed is a â€Å"bottomless pit which exhausts the person in an endless effort to satisfy the need without ever reaching satisfaction.† (www.brainyquote.com). But then again what actually is â€Å"greed†? Well according to Oxfords Dictionary â€Å"greed† is an Intense and selfish desire for something, especially wealth, power, or food: (Oxford)Read MoreExposition of Plot in Maupassants The Necklace1354 Words   |  6 Pagesdisparate, and contradictory elements,† according to Guy de Maupassant. â€Å"It is brutal, inconsequential, and disconnected, full of inexplicable, illogical catastrophes† (â€Å"The Writer’s Goal 897). Utterly to the point with his words, Guy de Maupassant’s fame as a writer stemmed from his â€Å"direct and simple way† of telling readers what he observed (Chopin 861). His short story, â€Å"The Necklace,† is no exception.  "The Necklace† is evidence of the literary realism that dominated literature during the 19thRead MoreStructural and Textural Irony Essay999 Words   |  4 PagesLiterary elements such as metaphors, similes, alliteration, the use of personification, and the use of irony are primary tools and building blocks for great literature. With the incorporation of literary elements, an insignificant story of occurrences can be transformed into a literary work of art presenting depth and purpose to its audience. While many short stories are flooded with a number of various literary elements, Zora Neale Hurstons Sweat, William Sydney Porters The Last Leaf, Guy

Carbon Tax Conclusion free essay sample

My final argument will be based on the effectiveness of this tax: The tax will have no significant impact on greenhouse gas emissions. It has been claimed that an Australian carbon tax will have no significant impact on the level of greenhouse gases in the earths atmosphere. This claim has been made on two bases. Firstly that it is unlikely to succeed in significantly reducing Australian greenhouse gas emissions and secondly, that even if these emissions were to stop completely this would have no useful effect on world greenhouse gas emission rates. Critics of a carbon tax for Australia argue that it will damage our economy without reducing climate change. The independent think tank, the Institute of Public Affairs (IPA) has stated that the proposed tax, although burdensome and damaging is not sufficiently large to force reinvestment in different forms of power generation. In a media released issued on March 2, 2011 and published in The Age, the IPA stated, The price itself, while severely harming the carbon-intensive, coal-based generators, would not force their premature departure from supply, which would be necessary to leave a gap for new gas generators. We will write a custom essay sample on Carbon Tax Conclusion or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The IPA Review in September 2008 included the following response to Kevin Rudds proposed emissions trading scheme, Australia contributes 1. 1 per cent of total global greenhouse gas emissions. Our contribution is dwarfed by big emitters like the United States which contributes nearly 21 per cent, China which contributes 17 per cent, and Russia which contributes just over 5 per cent. All in all, there is no positive outcome for this tax, yes it is true that it reduces greenhouse gases, but things cannot always be solved with money. If we, as the Australian people want to make our environment cleaner, we should not just pay up to the government to clean our environment, we live in it, so we must put in some effort to prevent this ongoing issue. Thank you.

THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET Essay Example

THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET Essay THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET By ssoekarno THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET: EVIDENCE FROM MALAYSIA PUBLIC LISTED COMPANIES EVI OKTAVIANI SORAYA A project report submitted in partial fulfillment of the requirements for the award of the degree of Master of Business Administration International Business School UniversitiTeknologi Malaysia JANUARY 2014 I declare that this thesis entitled The Effect of Convergence with International Financial Reporting Standard [IFRS]-Based Accounting Standards On Stock Market: Evidence From Malaysia Public Listed Companies is the result of my own research except as cited in the references. The thesis has not been accepted for any degree and is not concurrently submitted in candidature of any other degree. Signature: Name Date :JANUARY 2014 Dedicated to ACKNOWLEDGEMENT BSTRAK laDle 0T content CHAPTER 1 INTRODUCTION 1 Background 0T study 1. 1 Background of International Financial Reporting Standard [IFRS] Financial statements are important for investor in assisting them in making decision on where to invest globally. This is why high-quality accounting standards enables investors to receive appropriate information which in turn will give investor confidence in making decision . There is a drive to globalize accounting standards and practices that will be accepted by the regulators, certification bodies, the accounting profession and the business and academic communities around the world in order to minimize the potential dangers of bias, misinterpretation, inexactness, and ambiguity. Over the years the business community has recognized accounting as the language of business and financial information as a form of language. We will write a custom essay sample on THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Since accounting has been accepted as a language, it is advisable that companies around the world to speak in the same language. Recent political and economic events have focused on the pressing need for more uniformity in international accounting standards . There is a requirement for a universal set of accounting standards which can unite the language of accounting around the world and solve the problem of differences in accounting practice. It is no surprise that the globalisation of capital markets has been accompanied by calls for globalisation of financial reporting. Indeed, the globalisation of the worlds capital markets has created the need for comparable and reliable financial information to support the varied transactions and operations of the markets Hora et al.. The accounting profession has faced the pressure of globalisation and continues to look for ways to produce financial situation using a unique accounting procedures that can be understood by all business society in the last few decades . Not only that, to ensure usability, financial information also supposed to be understandable and comparable to make credit decisions and investment more easily retrieved. Though the process of internationalisation might be difficult, Anderson said that a set of international accounting standards will allow new horizons of financial statement evolution by the fact that the comparative analysis of the rate of return and profit/loss set written in balance sheet has made the competition between companies become more pertinent. In order to solve this problem, a novel global accounting standard International Financial Reporting Standard (IFRS) has been introduced. Currently IFRS has been increasingly adopted by accounting policy makers all over the world. It is estimated ver one hundred countries are using International Financial Reporting Standards. For example, Australia and all members states of the European Union which have adopted IFRS since 2005, whereas Canada, India and Korea has moved into IFRS convergence in 2011 . I ne aaoptlon 0T Internatlonal Accounting stanaaras/lnternatlonal Hnanclal Reporting Standards (IAS/IFRS) by a significant number of developing countries in the past years is considered as one of the biggest events witnessed in the international accounting field. For most of these countries, the application of IAS / IFRS accounting is the transition to a new paradigm. This paradigm, mainly based on the communication of good quality and useful financial information for decision-making , consider the investor involved in the stock market as a specific user of financial statements . The objective of this financial report primarily to offer investors the necessary information for them in order to properly evaluate the economic situation of the company which in turn allowed them to put their money in profitable investment opportunities. Countries which have already adopted the IFRS accounting standard foresee various benefits, for example Australian government hopes that the setting of IFRS ccounting standards in Australia can lead to production of higher quality accounting standards which in turn will facilitate Australian business in terms of lower costs of capital and enables Australian companies to compete on an equal footing overseas, while also maintaining investor confidence. In the meantime the Chairman of the Korea Accounting Standards Board and President of the Korea Accounting Institute stated that his organisation is optimistic about the benefits of IFRS adoption in that it will not only make Korean companies more competitive through their enhanced ransparency but also will allow the South Korean accounting industry to expand worldwide. From those two statements, we can conclude that one common benefit sought by adopting IFRS is to eliminate barriers to cross-border investing . Moreover, Ball argued that IFRS promises more accurate, comprehensive and timely financial statement information compared to the national standards which it replaces for the public financial reporting in most of the countries which adopted it, including Continental Europe. Better quality financial statement information can even lead to etter assessment by investors in making capital market decisions and thus reduce the risk to these investors. Another attribute of IFRS is that it requires more extensive disclosure. For example, asset impairment FRSI 36 requires disclosure of goodwill and other intangibles, particularly in relation to the allocation of goodwill to cash generating units, the main assumptions used to measure recoverable amount and impairment testing. Increased level of disclosure in the financial statements may affect the quality of reported earnings. According to disclosure system which set at high quality standard ives investor confidence in the credibility of financial reporting. If more disclosure is required, any attempt to manage earnings can be more easily detected and addressed by the internal oversight bodies (board of directors and auditors) in a company. The use of international accounting standards in promoting various players in the capltal market can De a good cnolce Tor developing countrles tnat seek to promote decent functioning of their capital markets. To satisfactorily fulfill their role in the evaluation and financing of companies and in the development of various sectors of conomic activity, listed companies have to communicate good financial information . Since worldwide adoption of IFRS would create a common language for accounting, new capital markets would open to companies who have been reporting only in accordance with their national standards. Communication of financial information helps to limit the problems associated with information asymmetry and establishes a climate of confidence in the capital market mechanism. This in turn acts to encourage different actors to make more transactions. IFRS would allow the financial statements to be in a simple, nderstandable, and standardized format for investors and other businesses who are interested in the firm. A research which conducted by Centre for Audit Quality on July in the United States shows that sixty-two per cent of investors agree that the creation of a single, uniform, international set of accounting standards would give them a higher level of confidence . In general, convergence to IFRS provides many benefits such as enhancing comparability as a company financial report can easily compared to another, increasing global investment flow through transparency, decreasing cost of capital hrough global investment opportunity, rising financial reporting efficiency and enhancing financial reporting quality by lowering the chance to do earning management practice. However, despite the optimistic expectations put on IFRS convergence, the reality seems more unclear. Previous research which have studied the relationship between IFRS adoption and market behavior has seen a variety of results, for instant Horton and Serafeim which investigate market reaction to IFRS and valuation of IFRS reconciliation adjustment, their study resulting a negative abnormal return for firms eporting negative earnings reconciliation, mandatory IFRS adoption alters investors beliefs about stock prices, proving that the new IFRS numbers give new information to the market. Meanwhile Armstrong et al. finds that equity investors perceived the expected benefits of more comparable financial reports and the prospects of increased capital flows outweighed the expected costs of implementation and any economic distortions arising from reduced local accounting diversity. Furthermore study result shows that annual report publication does not produce unexpected nformation either before, on, or after the adoption of IFRS, however she found an interesting fact that IFRS adopters are valued higher before the adoption, but not afterwards. . 2 International Financial Reporting Standard in Malaysia Malaysia cannot let itself to be left behind in this worldwide movement towards aaoptlon 0T tne S Malaysian companles nave to De In step wit n tnese developments in financial reporting practices adopted around the world in order to make their financial statements accepted globally. Malaysian Accounting Standards Board chairman foresee to that by becoming fully IFRS compliant, Malaysias capital nd financial market will be further enhanced. In a statement, Azmi explained another benefit of adopting IFRS in Malaysia which are not only it is accepted globally as it already used in more than 100 countries, but using a common language also will turn reporting costs decrement since there is no need to reconcile accounts, can increase credibility of local market to foreign investors, have comparability across boundaries and cross border listing. Full convergence to international accounting standards will put Malaysia in good stead for increased globalization of capital markets, providing comparable financial tatements to promote investor confidence. The milestone of IFRS convergence in Malaysia began in the period between 1978 and 1997 where Malaysia started to adopt International Accounting Standards (AS). However, those standards which were set by the Malaysian Association of Certified Public Accountant (MACPA) together with the Malaysian Institute of Accountants (MIA) were not enforceable on companies at that time. Following the passage of the Financial Reporting Act 1997 by Malaysias parliament on March 1997 prior to Asian financial crisis, the Malaysian Accounting Standard Board (MASB) was established with a given mandated to developed financial reporting standards, develop Islamic accounting standard and conduct an extensive consultative process. Before 2005 all accounting standards issued by MASB had the prefix MASS. Subsequently in 2005, concurrent with global standard setting development, the MASB renamed all issued standards as Financial Reporting Standards (FRS) that was meant to be in line with standards issued by IASB except for some minor modifications. In 2006, Malaysia introduced 2-tier financial reporting framework, started on 2007 Malaysian FRS standards (known as FRS framework) have been dentical to IFRS AS. The difference lies in the standards that Malaysia has not adopted. The FRS framework is made mandatory for non-private entities while the private entities can continue using the old MASB standards known as PERS (private entity reporting standards) framework. Further, a new numbering system to its FRS and the interpretations was introduced by the MASB in 2007. MASB together with Financial Reporting Foundation (FRF), make up the new framework for financial reporting in Malaysia. On 1 August 2008, they announced their plan to move to full IFRS convergence by 1 January 2012. To facilitate a phased changeover to IFRS convergence, Malaysia has adopted FRS 139 Financial Instruments: Recognition and Measurement with the effective date of 1 January 2010. By 2012, all approved accounting standards applicable to entities other than private entities will converge fully with all IFRS issued by the International Accounting stanaara In November 2011 , the MASB issued a new MASB approved accounting framework, namely the Malaysian Financial Reporting Standards (MFRS Framework). As defined by MASB, the companies that are required to apply MFRS framework are Entities Other Than Private Entities shall apply the MFRS framework for annual periods beginning on or after 1 January 2012, with the exception of entities (known as transitioning entities) which are given options to continue with the old FRS framework that has not adopted IAS 41 Agriculture and/or IC Interpretation 15 Agreements for the Construction of Real Estate. Next, MASB plans that the full adoption of the MFRS Framework will be mandatory to all companies for annual periods beginning on or after 1 January 2012. Because of this, approximately one thousand Malaysian public listed companies will be affected y the IFRS convergence in 2012, however the companies or the group of companies that are involved in agriculture or real estate industry still have time to defer its convergence. In addition, the International Accounting Standard Boards (IASB) future work plans on some other core standards will also affect Malaysian entities significantly after 2012. There are a few IASB exposure drafts and discussion papers that are now going through due process and soon to be adopted including leases, revenue recognition, financial instruments, fair value measurement, insurance contracts, and consolidated inancial statements. As a consequence of this convergence, when IASB issues a new or amended IFRS, Malaysia will adopt those standards in their entirety. 1. 3 Problem Statement Principles-based standard accounting may reduce the likelihood of scandals, as shown on study by Nisbettt and Sheikh . One example of a world phenomenon that has occurred related to financial statements matter is Enron scandal. Enron which was founded in 1985 is one of the worlds leading electricity, natural gas, communications and pulp and paper companies before it bankrupted in late 2001, its nnual revenues rose from about $9 billion in 1995 to over $100 billion in 2000. At the end of 2001 it was revealed that its reported financial condition was sustained substantially by institutionalized, systematic, and creatively planned accounting fraud. This scandal shows weakness of GAAP system as compared to principles- based standard such as FRS. The benefit of IFRS upon businesses that have adopted it is still debated. Previous studies have shown that the financial reporting process is influenced Jointly by the accounting standards and economic incentives of market participants . That said it follows that if companies can be shown the positive effect of adopting IFRS, they will be more willing to do so. I nls would Imply tnat companles mlgnt accept tne convergence witn IHRS positively IT, for example, they expect IFRS to impact favorably on company performance, and reduce information asymmetry and the cost of capital Hope et al.. In contrast, companies might expect the costs to surpass the benefits of IFRS adoption, or that IFRS implementation is followed by managerial opportunism to reduce the regulatory compliance costs or variation in the application of IFRS . Studies on the impact of adopting IFRS on market behaviour is still relatively new and unexplored, particularly in Malaysia. Most researches have only investigates its effect into financial statement and ratio such as Stent et al. or into accounting quality . Many have focused solely on the technical accounting impacts related to IFRS. Understanding the broader impacts that IFRS may have is also important. Knowing such effects of IAS/IFRS convergence on stock market behavior is of major importance for several different parties including primarily, the national accounting standardization body, the IASB, nternational investors, as well as for the companies themselves. Although previous studies have provided evidence on the benefits of IFRS to quality of financial statement, such as Paglietti and Wang et al. there is a possibility that IFRS might not have a positive impact on company performance at all, in which case companies would not be too enthusiastic in adopting IFRS (outside of for compliance reasons). Based on the above discussion, this study will investigate whether adoption of IFRS is acknowledged by investment community and influences the investment decision making. The research result expected will give insight to firm and Jurisd iction whether to move into a single standard on financial reporting or not. This can be useful information for other emerging markets that are still not fully adopting this new standard such as Indonesia and Thailand. 1. 4 Research Question Signalling theory explains that signalling is done by management in order to reduce information asymmetry. A signal is an action taken by the more informed that provides credible information to the less informed. The theory assumes that managers of high-quality firms will have an intention to signal their superiority to the arket as described by Copeland et al.. One such example of signalling is accounting conservatism in which firms provide financial statements information to show that they applying conservative accounting policies which resulting a higher quality of earnings because its principle is to prevents companies to exaggerate profits and helps financial statements reader by providing under representing income and assets. This accounting conservatism is traditionally defined by the adage anticipate no profit, but anticipate all losses . Understatement of profits and net assets stated in financial statements is a positive