International Flow Of Goods And Capital - 978 Words

As transportation and technology rapidly develops, the globe is connected more closely. As the corollaries and aspects of globalization, international flow of goods and capital, and migration are more and more frequent. There are some people hold positive attitude towards both practices which tend to promote countries to use what they are abundant of in exchange of what they lack. So some people think those who support free movement of goods and investment among states are supposed to like immigration. However, since global movement of products and investment boosts the international economy while immigration can cast threats on domestic people, many people favor trade liberalization and overseas investment but oppose immigration. Some people may argue that people’s attitude towards international movement of goods, capital, and labor should be consistent. That is to say, people who favor global trade on goods and capital should also prefer immigration. People who oppose intern ational flow of goods and capital ought to oppose immigration too. These people base their argument on Heckscher-Ohlin approach which states that â€Å"a country will export goods that make intensive use of the factors of production in which it is well endowed’ and import what it lacks (Frieden, Lake, Schultz, 2010, p. 270). For example, a country that is rich in natural resources but scarce in labor, such as Australia, will export more of its natural resources and attract labor to work in its country.Show MoreRelatedExplain How the International Trade Flows Should Initially Adjust in Response to the Changes in Inflation (Holding Exchange Rates Constant).645 Words   |  3 PagesAssignment #1: The International Financial Environment. Explain how the international trade flows should initially adjust in response to the changes in inflation (holding exchange rates constant). Explain how the international capital flows should adjust in response to the changes in interest rates (holding exchange rates constant). International trade flows are the exchange of goods and services for money between different countries. It is referred to as sales which cross juridical bordersRead MoreGlobalization and Its Meaning Broadly Speaking, the Term ‘Globalization’ Means Integration of Economies and Societies Through Cross Country Flows of Information, Ideas, Technologies, Goods, Services, Capital,1074 Words   |  5 Pagescountry flows of information, ideas, technologies, goods, services, capital, finance and people. Cross border integration can have several dimensions – cultural, social, political and economic. In fact, some people fear cultural and social integration even more than economic integration. The fear of â€Å"cultural hegemony† haunts many. Limiting ourselves to economic integration, one can see this happen through the three channels of (a) trade in goods and services, (b) movement of capital and (c)Read MoreA Report On The Cash Flow1590 Words   |  7 Page s INTERNATIONAL FINANCE FN380 â€Æ' Contents Introduction 1 Demand forecast 2 Cost of capital 2 Interest Rate 3 Tax 4 Exchange Rate, 4 Parent Valuation: 5 Introduction The project proposal will be critical analysed before it will established in South Korea. In the first assignment will looked in depth in political, country risk, FDI theories and motive for the project. In the second assignment, the cost of capital for the project was calculated, stating the risk for both the parentRead MorePro Globalist vs Anti Globalist1341 Words   |  6 Pagesbroader sense means Integration. This integration happens through the flow of resources in the form of information, ideas, technology, goods, services, capital, finance amp; people. Like everything else that flows, the flow of resources happens from high potential (country) to low potential (country). Globalization is therefore a natural phenomenon and is bound to happen unless stopped by an external force. In principle all flows are good since they help in achieving equilibrium; but they must be checkedRead MoreInternational Economics Essay1147 Words   |  5 Pages In investigating the flow of goods and services across borders and the international economy as a whole it’s necessary to not only observe the economic factors that drives such flows but also the political aspects as well. Despite the relatively free flow of capital, goods, and services that benefit the global economy today, this has only been a recent development. Prior to the late twentieth century high tariffs and low quotas were prevalent throughout the developed world. Though such policiesRead MoreTransportation, Globalization And International Trade1671 Words   |  7 Pages Contents Chapter 5 Concept 2 Transportation, Globalization and International Trade Author: Dr. Jean-Paul Rodrigue 1. The Flows of Globalization In a global economy, no nation is self-sufficient. Each is involved at different levels in trade to sell what it produces, to acquire what it lacks and also to produce more efficiently in some economic sectors than its trade partners. International Trade. An exchange of goods or services across national jurisdictions. Inbound trade is defined asRead MoreIntegration and Managing Economic Activity Essay505 Words   |  3 Pagessustainable growth, low inflation and social progress, then the evidence of the past 50 years is that globalization contributes to these objectives in the long term. In the short-term, as we have seen in the past few years, volatile short-term capital flows can threaten macroeconomic stability. Thus in a world of integrated financial markets, countries will find it increasingly risky to follow policies that do not promote financial stability. This discipline also applies to the private sector, whichRead MoreCircular Flow Model1266 Words   |  6 PagesThe circular flow of income model is a theoretical representation of the economy. It shows the distribution of income within the economy and the interaction between the different sectors in a modern market economy. The five-sector model is a more elaborate model in comparison to the basic, two, three and four sector models. The model represents an economy like Australia and divides the economy into five main sectors. The first sector in the model is the Households sector. This sector refers toRead MoreWhat Are The Impact Of The Unconventional Monetary Policy904 Words   |  4 Pagesmarket economies, which is transmitted mainly through international capital flow. The unconventional monetary policies in the U.S. lowered yields on the long-term U.S. Treasury bonds and similar securities, which in turn, encourage investors to employ search for yield strategy in EMEs. With more capital flow coming into their economies, those countries expand their consumer and business lending, increasing disposable income, demand for goods and services, as well as private investments. DespiteRead MoreEssay on The Opportunities and Risks of Globalization1560 Words   |  7 Pagesthan in the same country). This growth in cross-border economic activities takes various forms: International Trade: A growing share of spending on goods and services is devoted to imports from other countries. And a growing share of what countries produce is sold to foreigners as exports. Among rich or developed countries the share of international trade in total output (exports plus imports of goods relative to GDP) rose from 27 to 39 percent between 1987 and 1997. For developing countries it rose

Anorexia Nervos Symptoms, And Treatment Of Anorexia

Anorexia Nervosa. University of Maryland Medical Center, U of Maryland Medical Center, 23 Apr. 2015. Accessed 20 Apr. 2017. The article, Anorexia Nervosa, examines the background information, symptoms, and treatment of anorexia. Anorexia is defined as a disease in which a person starves themselves and exercises excessively in order to lose weight. In addition, as the person continues to lose weight, they have a distorted body image and perceives themselves as fat. In other words, the person is literally blind to the physical condition of their own body. The treatment process includes the help of a counselor, a dietitian, and a psychologist as they work to improve both the physical and mental well-being of the patient. Bulimia†¦show more content†¦The Media and Eating Disorders. National Centre for Eating Disorders, 2012. Accessed 14 Apr. 2017. The article, The Media and Eating Disorders informs the public about the various ways the media is used and how it correlates with eating disorders. To start off, statistics are provided to demonstrate how often the public engages in the use of the media on a daily basis. In fact, the article also suggests that those who display a lower level in their self-esteem and displays low confidence are more prone to becoming more vulnerable while viewing discouraging images on the media. Finally, it is also suggested that the rise of eating disorders are more common today than in the past because people are more educated upon the topic of eating disorders. Media s Effect on Body Image. Teen Health and the Media, U of Washington, 1994. Accessed 21 Apr. 2017. This article focuses on statistical information in the ways the media makes an impact on body image. According to a survey of girls between the ages of 9 to 10 years old, 40 percent of the girls responded that they are trying to lose weight. Furthermore, nearly 58% of music videos, television shows, and movies make comments upon the physical appearance of an individual. In fact, one in every three teen girl magazines include stories, quizzes, and advertisements that relate to the physical appearance of a

Ethic Leaders Free Essays

Include a live link to your source so that we may visit the site. http://pressroom. target. We will write a custom essay sample on Ethic Leaders or any similar topic only for you Order Now com/leadership/gregg-w-steinhafel Identify the leader and the company or organization. Mr. Gregg W. Steinhafel serves as the Chairman, Chief Executive Officer and President of Target Brands, Inc. Mr. Steinhafel has been the Chairman of Target Corp. since February 1, 2009 and its Chief Executive Officer since May 01, 2008 and President since August 1999. Mr. Steinhafel has gained meaningful leadership experience and retail knowledge. Target Corporation, originally the Dayton Dry Goods Company and later the Dayton Hudson Corporation, is an American retailing company, founded in 1902 and headquartered in Minneapolis, Minnesota. It is the second-largest discount retailer in the United States, behind Wal-Mart. The company is ranked at number 38 on the Fortune 500 as of 2012 and is a component of the Standard Poor’s 500 index. Its bull’s-eye trademark is licensed to Wesfarmers, owners of the separate Target Australia chain which is unrelated to Target Corporation. Provide a brief overview of the company’s core business. Target set high standards for—where you shop. They aim to be a place where guests and team members will always find more than they expect. Their mission and values set the stage, and day-to-day innovation, teamwork and community partnerships reflect who they are. Their mission is to make Target your preferred shopping destination in all channels by delivering outstanding value, continuous innovation and exceptional guest experiences by consistently fulfilling their Expect More. Pay Less.  ® brand promise. Describe the position of this person and his or her overall duties and responsibilities. As Chief Executive Officer, he is responsible for determining the strategy and clearly articulating priorities as well as aligning and motivating to execute strategy and clearly articulating priorities as well as aligning and motivating to execute effectively and ensure continued success. As president, Steinhafel had companywide responsibility for merchandising, stores, global sourcing, product design and development, presentation, supply chain and Target. com. Identify how and why this person demonstrates a strong sense of business ethics and organizational values. What has this person accomplished? Steinhafel has een instrumental in developing and promoting Target’s unique corporate culture, in which 365,000 talented and diverse team members collaborate and innovate to make Target a fun and convenient shopping experience, providing access to highly differentiated products at affordable prices and sustaining the company’s legacy of giving and service. Since 1946, the c orporation has given 5 percent of its income to non-profit organizations that support the communities where Target does business. Today, that giving equals more than $4 million a week. He also believes that donating time, talent and resources is equally important as the income they give. Target gives hundreds of thousands of hours volunteering in their communities every year. Target helps build safe, strong and healthy communities to all their guest and works closely with partners and organizations. They support educational programs, provide basic needs to families in crisis, and practice sustainability throughout their business—and that’s just the beginning. Throughout the year, Target provide education grants to local K-12 schools to support educational field trips, early childhood reading programs and participation in the arts. Target donated millions of books to kids and their school libraries through Target Books for Schools Awards and their Target School Library Makeover program. Steinhafel is a member of the Business Roundtable, Business Council and the Minnesota Business Partnership. In 2010, he was appointed to the Council for the Smithsonian National Museum of African American History and Culture. In 2012, Steinhafel began a two-year term as chairman of the board for the Retail Industry Leaders Association (RILA). That is why I have chosen Greg Steinhafel for this discussion assignment. Explain why you selected this person. I have chosen Gregg Steinhafel because he exemplifies great leadership skills and good corporate culture. He is one of those leaders who never use the word â€Å"I† when referring to his company. Steinhafel takes his place out in front of several hundred thousand Target team members, insisting that â€Å"we†Ã¢â‚¬â€œmeaning the discount retailer’s top brass–â€Å"are the coaching staff that help design the playbook, but implement it at the same time. † He believes in team work and helps support his employees. I have always admired leaders who doesn’t take all the credit and realize it’s the company as a whole that makes it grow. What can you learn from this person? What would help you to create a better ethical environment in your place of work or in your future career? Gregg Steinhafel can be a great mentor because I can learn to be a reliable leader/person that helps supports the community, value employees and know not to take recognition by myself but to share it with the company. I know I can help build an ethical environment by being a good example towards others. I can make sure I establish strong ethic values by building trust and complying by the standards. How to cite Ethic Leaders, Essay examples

Development Current In Accounting Thought †Myassignmenthelp.Com

Question: Discuss About The Development Current In Accounting Thought? Answer: Introducation As per FASB, conceptual framework refers to a body comprising of certain fundamentals and objectives that are essentially interlinked. The objectives tend to resonate with the underlying purpose of financial reporting while the key concepts in place to fulfil the objectives are known as the fundamentals (Deegan, 2014, p.214). The IFRS exposure draft highlights that the conceptual framework foundation is derived on the basis of the objectives to be served by the general purpose financial reporting (Alexander et. al., 2007, pp. 120-121). Hence, the various concepts and principles outlined as part of the conceptual framework must ensure that the underlying financial reporting objectives may be met or it would lose its relevance. Various stakeholders such as creditors, lenders, investors (existing potential) have information needs as they need to take decisions but do not have direct access to the reporting entity. As a result, the financial reporting is intended to fulfil the informati on needs of these primary users in order to facilitate decision making. Also, it is imperative to note that the financial reporting aims to satiate the information needs of the highest number of primary users and not necessarily all (International Accounting Standards Board [IASB], 2010, pp. 8-11). In order to meet the various objectives, certain qualitative characteristics need to be possessed by the accounting information. One of these is understandability which essentially depends on the comprehension skills of the intended users but is critical so as to use the information for decision making. A primary qualitative characteristic is relevance which implies that the represented information must be able to make a difference to the decision making. Three characteristics tend to highlight the relevance namely predictive value, feedback value and timeliness. It is imperative that the information provided must be able to shed light on the future expected earnings of the reporting entity and also must be furnished early enough so that the user is able to use the same in making key decisions. Another primary qualitative characteristic to be met by the information provided is faithful representation. This implies that the information that is reported must represent the underlying ph enomenon, it aims to represent in a faithful manner. Three essential parameters that need to be fulfilled in this regard are neutrality, error free and completeness (IFRS Foundation, 2015, pp.27-32). There is an intrinsic tradeoff between relevance and faithful representation. On one hand, it is imperative that the information must be faithfully represented but on the other hand it must be provided in a timely manner so that the same could be used for decision making. In this regards, relevance should be considered as superior to faithful representation as it is essential that information must be provided to the intended users when these are relevant. Reliable or faithfully representative information provided after the relevance has ended would defeat the purpose of financial reporting. Also, the objective of financial reporting is not to depict the true value of the firm but rather to provide estimates about the potential future value. Further, the management could provide suitable disclosures with regards to information which could highlight the inherent limitations in terms of faithful representation. In order to determine whether it is feasible or not, it is noteworthy that f aithful representation aims at error free financial reporting and does not imply fully accurate reporting. While 100% accuracy is not intrinsically feasible, but it is possible for the financial statements to be framed and reported in a manner such that there is no error and all the applicable standards, conventions and management judgements have ben correctly applied (IFRS Foundation, 2015, pp.27-32). Aiming for 100% accuracy in financial reporting is counterintuitive and not prescribed as part of faithful representation. Hence, faithful representation of financial information is very much possible in the future in accounting Accounting theory in the recent times has seen essentially theoretical approaches namely normative (1955-1970) and positive (1970 onwards). Normative accounting theory refers to a theory which does not have basis is observation but is rather prescriptive with regards to how things should be done. A positive accounting theory on the other hand is descriptive and tends to analyse and highlight how and why things are being done in their present form (Matthews Perera, 1996, pp. 57). One of the most common normative theories in relation to measurement is the Historical Cost Accounting (HCA). This implies that the various transactions be recorded and represented in the financial statements based on their historical cost only (Deegan, 2014, pp.164-165). There are many benefits associated with the use of HCA. Firstly, there is lack of bias in this method as the underlying values can be independently and objectively verified. Secondly, it tends to limit the role of personal judgements and en sure that the values are not disputable. Thirdly, it has high acceptability amongst various stakeholders which is why this system has continued for so long or else there would have been a change already. However, there are certain limitations of HCA which opens it to criticism and look for alternatives (ICAEW, 2006, pp.21-23). One of the criticisms levelled against HCA deals with the assumption that no consideration of inflation needs to be taken which is incorrect as there is gradual erosion of value of money. This leads to the transactions not being recorded at the historic cost. Another issue is in the form of overstated profits where the revenues are adjusted for inflation but the costs are measured at historical values. Thus, there is an underreporting of costs as adjustment for inflation is not permissible in HCA. Further, with regards to assets, the actual market value of the asset may be significantly in variation with the historical cost and hence the market value of the assets needs to be reported or else it presents an incorrect view. This problem becomes even graver in the wake of growing importance and value of intangible assets (Deegan, 2014, pp. 160-174). Recognising this, the HCA was modified to as to ensure that certain assets are not realised at their historical cost but at the current re alisable value so as to accommodate certain assets which were not compatible with HCA. An alternative to HCA emerged in the form of CPPA (Current Purchasing Power Accounting) which tends to take inflation into consideration and hence enables the HCA to do away with this limitation. The various advantages of HCA also apply to CPPA as the only difference is readjustment of values to take inflation into consideration which can be objectively determined. However, a major limitation of CPPA is that the general inflation is applied to all the items while the respective value of price change for each of these would be different. Owing to the difficulties involved with CPPA, CCA (Current Cost Accounting) entered into the frame. In this also, there is revision of values but the same is not driven by changes in general price index but by current cost or replacement cost. In this approach, assets tend to be represented at the replacement value and not the historical cost. However, concerns are raised about the objective determination of the realisable value of assets especially i n case of intangible assets. Also, verification becomes difficult in this case for the intended users (ICAEW, 2006, pp. 21-37). Yet another alternative to the constant price assumption of HCA is the Continuously Contemporary Accounting (CoCoA) which prescribes the monetary value is dynamic and hence it makes sense to report the various items in terms of cash equivalent as on date. Even though this model was easy to apply and also relevant for the information needs of the intended users, but still the users of this system were few as this represented a shift to exit price system. Additionally, this model was highly dependent on the ongoing market value of the asset which may be at stark contract with the estimated value by the firm internally. Finally, this paved way to the fair value accounting or FVA approach where the assets and liabilities were recorded at their market value and hence revaluation was done on a periodic basis so as to ensure that the true value is represented. However, there are issues with this system which are similar CPA which tend to make the investors apprehensive especially at a time when the risks associated with various instruments is not completely understood (ICAEW, 2006,pp. 21-37). The underlying criteria for success would be the number of users. In this regard, it may be concluded that fair value accounting has been fairly successful and the user base is on the increase. Further, MHCA has also been successful as the old HCA model has very little relevance considering the inability to recognise intangible assets. The others have had limited success and hence currently not much The building blocks of a conceptual framework are highlighted below (AASB, 2001, pp. 12). Scope subject of the discipline For defining this, consideration needs to be given to the reporting entity (subject) and the concept of financial reporting (scope). This is critical as the various concepts or principles need to directly or indirectly relate to the same so as to have relevance. Objectives It is imperative to keep the objectives in mind which essentially relate to why financial reporting needs to be done keeping in mind the various intended users and their underlying uses. Outlining the fundamentals Once the scope, subject and objectives have been linked, it is essential to set the fundamental principles that need to be adhered. These refer to the key qualitative characteristics that the financial statements must adhere to. Also the essential elements are defined which form the basis of reporting. Operational These tend to relate the operationalizing the key fundamentals by highlighting the key recognition and measurement criteria relating to the subject keeping in mind the fundamental principles and the final objectives to be met. Display Once the various financial information has been recognised and measured, then the same needs to be displayed in various formats that tend to be consistent with the above principles and need to be detailed so that the reporting entity have required guidelines. Policy of standard setting It is essential that finally there needs to be key concepts in relation to setting of standards which ensure that there is less ambiguity and more uniformity in reporting. Enforcement Finally, monitoring needs to be carried out in order to enhance the enforcement level. One of the key advantages associated with conceptual framework is that it leads to harmonisation of accounting standards which are followed in various geographies as the key concepts tend to be based on the framework while suitable customization may be done in wake of the local environment. Another key advantage is that the conceptual framework acts as guidance for the standard setters who continuously tend to ensure that the key principle highlighted is not violated by the current accounting standards and tend to bring suitable modifications in order to enhance conformity (AASB, 2001,pp. 5-6). However, there are certain criticisms of conceptual framework as well. One of the key criticisms is with regards to the definition of liabilities which is quite general and difficult to apply in specific cases. Further, in case of IASB conceptual framework, the terms used for the definition of both assets and liabilities seem very similar. Also, the recognition of assets and liabilities is based on probability which is intrinsically subjective. Besides, it is also argued that conceptual framework tends to lack specific principles with certain aspects which are increasingly becoming more important such as lease accounting. Further, some scholars question on the possibility of a true conceptual framework in a scenario where there is lack of consensus in relation to basic accounting elements definition. The incremental approach used for the conceptual framework has also come under criticism from various corners as it is biased towards historical conventions (Deegan, 2014, pp. 259-261). I tend to agree with most of these criticisms but at the same time considering the enormity of the task, I would consider that conceptual framework is a step in the right direction with its limitations. But, it is a step in the right direction as it leads to consensus building and harmonisation in the long run References Alexander, D; Britton, A. Jorissen, A. (2007). International Financial Reporting and Analysis, 3rd edn., Hong Kong: Thomson. Australian Accounting Standards Board [AASB]. (2001). The Nature and Purpose of Statements of Accounting Concepts (Policy Statement PS5). Retrieved from https://www.aasb.gov.au/admin/file/content102/c3/ACCPS5_07-01.pdf Deegan, C. (2014). Financial Accounting Theory (4th ed.). McGraw-Hill: Sydney IFRS Foundation.(2015). Exposure Draft ED/2015/3: Conceptual Framework for Financial Reporting, May 2015. Retrieved from https://www.ifrs.org/-/media/project/conceptual-framework/exposure-draft/published-documents/ed-conceptual-framework.pdf Institute of Chartered Accountants in England and Wales [ICAEW].(2006). Measurement in Financial Reporting: Information for better markets initiative. Retrieved from https://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/measurement-in-financial-reporting.ash International Accounting Standards Board [IASB].(2010). Conceptual Framework for Financial Reporting 2010. Retrieved from https://www.ifrs.org/News/Press-Releases/Documents/ConceptualFW2010vb.pdf Mathews, M. R. Perera, M. H. B. (1996). Theory construction in accounting. In Accounting theory and development, 3rd edn., Melbourne: Thomas Nelson. Development Current In Accounting Thought – Myassignmenthelp.Com Question: Discuss About The Development Current In Accounting Thought? Answer: Introducation The article written by Michael Cohn published in Accounting Today on September 11, 2017 highlights upon the expansion plans of Eide Bailly LLP, which is included under the leading 100 CPA firms located in Utah, a state in western part of the United States. Eide Bailly is looking forward to acquire a small CPA firm, named as Hawkins Advisors effectively on 30th October 2017 (Cohn, 2017). The main headquarter of Eide Bailly is located in Fargo, N.D. along with branches in Ogden, Utah and Lehi, Salt Lake City (Cohn, 2017). It was mentioned that after the completion of the deal, the company will result in making Eide Bailly the biggest CPA organization in Utah considering the total number of staff (Eide Bailly, 2017a). Additionally, financial terms with respect to the deal were not disclosed yet. Moreover, Eide Bailly has merged with other since last year including Langenhorst Self-Merritt CPAs P.S., Daines Goodwin Co, JW Advisors and Bryce Wisans CPA practice along with adding Rauch H ermanson Everroad Ltd. in their organization (Eide Bailly LLP, 2017). The objective of this study is to provide an in-depth theoretical understanding of the article present by Cohn (2017) for assisting the company to engage themselves efficiently in the upcoming future. Related Theories of Accounting The article review is briefly focused on the situation, which highlights merger and acquisition process considering the accounting principles along with standards. Merger and acquisition is an essential part of corporate finance, as it helps the business to grow successfully. Merger is a strategic tool helping two or more companies to combine and form a single large organization, where one company will gain the ultimate power and the other will lose its corporate existence (Kansal Chandani, n.d.). Multinational corporations are focusing on mergers and acquisitions up to higher levels, which will lead to achieving organizational growth. Mergers are often considered as a value maximizing initiative, which assits in increasing the shareholders wealth as well as financial synergy (Cartwright Cooper, 2014). Additionally, acquisition is the process, where a bigger organization takes complete control of the smaller organization. Hence, merger and acquisition refers to the integration of t wo or more organizations aligned with diverse cultures, values, forces and converts them into a single cohesive unit. Moreover, mergers can be of two different types including horizontal merger and vertical merger (Kansal Chandani, n.d.; Andrade, Mitchell Stafford, 2001). Horizontal merger can be defined as an involvement of organizations working in the same field, whereas vertical mergers are those where the field of works differs considering both the companies. Merger is a long process, which significantly requires extensive support from both the organizations for the proper development of business. There are few factors, which are necessary for maintaining the balance between the merged organizations due to the difference in cultures and will, as they can have potential impacts on the operations. Therefore, the factors influencing the organizations during mergers and acquisitions include system dynamics, person-focused change, structure-focused change, government policies along with profitability issues (Kansal Chandani, n.d.; Roundy, 2009). In addition, a merger cannot be successful, if only judged from a financial perspective. Active involvement of both the companies into one is necessary for smoother transition process of the business. Some of the additional challenges faced during the transition process are stress management, cultural management, HR restructuring, job insecurity, resistance towards change, redundancies, low motivation as well as talent drainage among others (Kansal Chandani, n.d.; Ferreira, Santos, de Almeida Reis, 2014). Furthermore, there are few reasons behind the failure of merger and acquisitions, which includes lack of proper communication, support along with lack of confidence on each other, frustration and confusion. It also includes forceful habit, loss of competency as well as fear of working with new set of individuals aligned with different behaviors. Therefore, it becomes necessary for the leaders to manage the situation along with bringing it to normal. Therefore, leaders can focus on overcoming the situation of resistance to change through planning and implementing strategies. Some of these strategies include clear vision, integration plan, employee involvement, customer focus and unders tanding the differences in culture and downsizing. These strategies will ensure successful implementation of the merger and acquisition processes (Kansal Chandani, n.d.; Roundy, 2009). Application of Theory Applying the theoretical concepts of merger and acquisition, it is clearly explainable that Eide Bailly, being a larger organization is acquiring the Hawkins advisors, which is a smaller in size. Here, it is evident that a horizontal merger will be taking place between Eide Bailly and Hawkins Advisors as both works under the field of accounting practice, commonly known as Certified Public Accounting (CPA) firm. Both the companies may have different cultures, but the field of work is same. Here the acquisition will not be forceful as Hawkins Advisors have agreed to the offered presented by Eide Bailly.Hawkins Advisors has mentioned that they will benefit by merging with Eide Bailly, as joining them will help in delivering world-class services for the existing businesses along with the in Utah. Eide Bailly will have to take essential steps to motivate the partners along with the staff of Hawkins Advisors for joining their company (Kansal Chandani, n.d.; Cohn, 2017). Moreover, it was mentioned that the viewpoint considering financial aspects is not important, as compared to their active involvement. Here, the acquisition will not provide financial benefit to Eide Bailly to achieve high level of profit, but it will definitely assist the company to become the leading CPA organization in Utah considering the amount of team members. At the current stage, Eide Bailly comprises of 169 partners along with members. The acquisition of Hawkins Advisors will bring additional 8 partners as well as 58 staff. Hence, the strategy of merging will be effective, only if Eide Bailly and their partners use their ability to manage the workforce along with motivating them. Merger will take time, but Eide Bailly need to capitalize the situation and start planning for the new workforce, who are the future assets of the organization (Kansal Chandani, n.d.; Cohn, 2017). Summary After analyzing the theoretical framework of merger and acquisition, the acquisition Hawkins Advisors can be viewed as a fruitful decision for Eide Bailly considering the similarities in culture and the field of work. Being a service industry, Eide bailly has provided quality services to the clients, as they primarily focus on customer satisfaction. Horizontal Merger between the two companies will bring additional human resources as well as innovative ideas along with opinions, which will help Eide Bailly to grow as the leading organization in Utah. This will help in enhancing the business in terms of providing world-class service along with maximization of profits. Conclusively, Eide Bailly should agree to the deal at a confirmed price with Hawkins Advisors as soon as possible, which will provide surety of the merger. Major Issues Covered in the Exposure Draft The article provided by FASB as on June 5, 2017, the key issue covered in the exposure draft of Financial Accounting Standards Board (FASB) is related to stock compensation. FASB issued this update as proposed by the companies to take an initiative for simplifying accounting activities. The key objective of the simplification initiative was improving as well as maintaining the effectiveness of the provided information to the financial statement users. This will help in the reduction of cost and respective complexities aligned during financial reporting (FASB, 2017). Various aspects were updated for the transactions with respect to share-based payment for acquisition of goods as well as services from the non-employees. Topic 718 of the compensation, specifically the stock compensation is the key focus of proposed update. The requirement of topic 718 was focused on the non-employee awards keeping the model of option pricing and input related to it, in addition to cost attribution as ex ception (PWC, 2017). Furthermore, the awards related to share-based payments for the equity-classified non-employees would be assessed on the grant date. Here, the definition of grant date would be changed in general, as the grantor and grantee agrees to a mutual understanding with respect to terms and conditions, considering awards of non-employee share-based payments. The transactions related to same will be amended and accordingly assessed through specific estimation of equity instruments fair value (FASB, 2017; PWC, 2017). Behavior of the Regulator Considering the Public Interest Theory Regulators are the advocates, who look after public interest and measures= the purpose for achieving certain desired results accordingly. This becomes impossible to attain, if the activity is kept aside depending upon the market. Adequate behaviors are necessary under Generally Accepted Accounting Principles (GAAP) for the amendments in transactions taking place through shared-based payments. The decision on amendments by the regulators of the accounting body FASB was taken based on the required changes by the public firms. The amendment in shared-based payments for the goods as well as services from the non-employees will help in earning benefit by selling any instrument. It will ensure the measurement of its value at a fair value estimated and the firm will be obligated for issuing it during the delivery or rendering of both goods and services in any condition. Additionally, the probability related to performance conditions will be satisfactory considering the conditions in transac tions related to share-based payments by the non-employees. Moreover, any non-public firm will be able switch from the measurement process of awards related to share-based payments. This is done by the liability-classified non-employees at its fair value to the intrinsic value (FASB, 2017; Gaffikin, 2005). Views Presented in the Comments Letters The comment letter number 14 by Ball Corporation responded in agreement of the amendments made by the FASB considering shared-based transactions. They agreed that the overall amendment will ensure reduction in both cost and complexity of the financial reporting due to their close alignment of non-employee with employee shared-based accounting with respect the stock compensation. Additionally, measurement of the issued equity instruments at its fair value on grant date is agreed. Probability related to performance conditions was asked to be reassessed periodically. Moreover, agreement in vested share-based payments, forfeiture guidance, accounting guidance was responded in the comment letter (Ball Corporation, 2017). The For instance, the comment letter number 18 of Alphabet Inc simply agreed upon the FASBs initiatives with respect to the simplification of requirements in the accounting processes of share-based payments. They believed that the amendment will reduce the overall complex ities along with the cost (Alphabet Inc, 2017). With respect to the comment letter 8 of FICPA, it disagrees on the amendments proposed by the FASB. This was considering shared-based payments as their committee members were uncertain regarding the reduction in cost and complexities, which was the intended goal of the board. They mentioned that the removal of fair value considering goods as well as services and determining the same on equity instrument by the organization itself, will be burdensome considering the cost along with complexities (FICPA, 2017). The fourth and the final comment letter number 17 of Pacira Pharmaceuticals Inc, agrees on the proposed amendments for simplification along with clarification in share-based payments accounting related to non-employees. Additionally, the firm responded that awards for employees as well as non-employees accounting based upon the performance should not be diversified. Equity award does not require any comparison on its grant for a no n-employees or employees. They believed that shared-based payments considering employees as well nonemployees should be similarly assessed. Moreover, separate disclosure is not necessary for the users considering their financial statements in shared-based payments (Pacira Pharmaceuticals Inc, 2017). Interpretation of the Comments Letters The comments letter mentioned in the above paragraph denotes that the agreement for amendment proposal of the FASB by three organizations including Ball Corporation, Alphabet Inc and Pacira Pharmaceuticals (Ball Corporation, 2017; Alphabet Inc, 2017; Pacira Pharmaceuticals Inc, 2017). The only firm disagreeing upon the decision was FICPA, which was against the exposure draft by FASB (FICPA, 2017). Agreement of three companies included the amendments proposed, considering the share-based payments of the goods as well as services from the non-employees will help in reducing the cost and complexities of the financial reporting leading to better results in the future. All the three companies agreed upon the decision responded the same answers respectively (Ball Corporation, 2017; Alphabet Inc, 2017; Pacira Pharmaceuticals Inc, 2017). However, FICPA believed that common practices in markets including public entity as well as non public firms for investors along with shareholders will excl ude expenses related to equity compensation. Additionally, limited focus will be placed on financial statement related to equity compensation, where footnote disclosures are quite voluminous. Therefore, FICPA and its committee members disagreed on the fact (FICPA, 2017). Theories of regulation Theory of Public interest is referred as the regulation initiated by the government considering the public demand as a whole for the purpose of amending any market practices, which are inequitable or inefficient for the organization (Gaffikin, 2005; Martins, 2009). With respect to the theories of private interest in concern, general people combine themselves into groups for pursuing their self-interests. Here, regulatory processes follow private interest rather than public interest and dominate the situation, where instances of wealth or power are considered for any amendment. Besides, the theory of regulatory capture is the situation, where authoritarian bodies act for publics interest and are enforced for providing benefits to different industries (Martins, 2009). After analyzing the entire study and the amendment proposed by FASB along with the comments letters from four different respondents, theory of public interest provides the best explanation of the amendments. The amendment proposed will help both non-employees as well as the organizations to reduce cost along with complexities and maximize their profits by transacting share-based payments. Hence, majority of the respondents in the comments letters agree to the decision of shared-based payments (FASB, 2017). References Alphabet Inc. (2017). Comment letter No. 18. Retrieved from https://www.fasb.org/cs/BlobServer?blobkey=idblobnocache=trueblobwhere=1175835051328blobheader=application%2Fpdfblobheadername2=Content-Lengthblobheadername1=Content-Dispositionblobheadervalue2=660622blobheadervalue1=filename%3DNESBP.ED.018.ALPHABET_INC._JOSH_PAUL_KELLY_HERELD.pdfblobcol=urldatablobtable=MungoBlobs Andrade, G., Mitchell, M. L., Stafford, E. (2001). New evidence and perspectives on mergers. Journal of Economic perspectives, 15(2), 103-120. Ball Corporation. (2017). Comment letter No. 14. Retrieved from https://www.fasb.org/cs/BlobServer?blobkey=idblobnocache=trueblobwhere=1175835049754blobheader=application%2Fpdfblobheadername2=Content-Lengthblobheadername1=Content-Dispositionblobheadervalue2=644511blobheadervalue1=filename%3DNESBP.ED.014.BALL_CORPORATION_SHAWN_M._BARKER.pdfblobcol=urldatablobtable=MungoBlobs Cartwright, S. Cooper, C. L. (2014). Management and acquisitions: The human factor. United Kingdom: Butterworth-Heinemann. Cohn, M. (2017). Eide Bailly to merge in Hawkins Advisors. Retrieved from https://www.accountingtoday.com/news/eide-bailly-to-merge-with-hawkins-advisors Eide Bailly LLP. (2017). Eide Bailly expands in Utah. Retrieved from https://www.eidebailly.com/insights/firm-news/2017/eide-bailly-expands-in-utah Eide Bailly LLP. (2017a). Inspired to be there for you. Retrieved from https://www.eidebailly.com/about-us/locations

Topic Cardiovascular System Essays - Angiology, Circulatory System

Topic: Cardiovascular System Student: Norairka Gonzalez Pirez School: Advance Science Institute Class: Anatomy and Physiology Professor: Yuliza Chao Cuba Date: 02-08-2016 CARDIOVASCULAR SYSTEM The human organism contains eleven organ systems, all of them make different functions and have strong interrelationship, they work together in the maintenance of the homeostasis in the body. One of the mo re important systems is the Cardiovascular, which is responsible for transporting oxygen, nutrients, hormones, and cellular waste products throughout the body and is composed by the heart, blood vessels and blood. The heart The heart is known as the body's hardest-working organ because is the pump that impulses the circulation of the blood through the human body. Is located in the mediastinum in the thoracic region, the upper part or base lies below the second rib and connects to the great blood vessels of the body: the aorta, vena cava, pulmonary trunk, and pulmonary veins. The bottom tip of the heart or apex lies on the diaphragm turned to the left, for that reason about 2/3 of the heart is located on the body's left side with the other 1/3 on right. The heart is made up muscular cardiac tissue, has four chambers, one septum and four valves. T he size of the heart is like a person's closed fist, and in adults the normal weight average is 310 grams for male and 225 grams for female. 1266825508000 The heart pumps over 5 liters of blood throughout the body in a minute, what is call Cardiac Output. This is possible because the cardiac electrical activity makes the heart contract and relax the atriums and ventricles. Like the Pleura protects the lungs, and the Peritoneum protects internal organs in the abdominal cavity, the heart is protected by the Pericardium, which is a membrane divided in Parietal (outermost part near to the ribs) and Visceral (inner part rounding the Epicardium). T he presence of lubricating serous fluids makes the Pericardium provides protection to the heart against friction. The heart is also protected by tree layers: Endocardium: the inner part Myocardium: the medium and muscular part Epicardium or Serous Pericardium : the outer part 3829050000 Circulatory Loops There are two major circulatory loops in the human organism: Pulmonary or Minor circulation loop Systemic circulation loop Minor circulation carries deoxygenated blood from the right part of the heart to the lungs, where the blood obtains oxygen and returns to the left part of the heart. We have two chambers of the heart working in the pulmonary circulation loop; the right atrium and right ventricle. The Systemic circulation moves highly oxygenated blood from the left part of the heart to the whole body, except lungs, removing wastes in the organism and returning deoxygenated blood to the right part of the heart. We have two chambers working in the Systemic circulation loop; left atrium and left ventricle. Blood vessels Arteries They carry extremely oxygenated blood away from the heart, with exception of the pulmonary artery, which carries deoxygenated blood from the heart to the lungs to be oxygenated. The arteries can be Elastic (largest in the body) like the Aorta, Muscular (carry blood to specific organs) like the Gastric, Arterioles (smallest named as group). Capillaries They are the smallest and thinnest of the blood vessels in the body, also the most common, and connect to arterioles on one end and venules on the other. They are present in vascular and avascular tissue. The Capillaries can be True ( receive blood flow out metarterioles), Continuous (typical in skeletal muscle) and Sinusoid (has a much larger lumen and more winding than other capillary vessels). Veins They are the large vessels that carries blood toward the heart, also subjected to very low blood pressures, because of that the walls of veins are much thinner, less elastic, and less muscular than the walls of arteries. The Venules are the smallest veins. The veins contain valves that prevent blood from flowing away from the heart. 1562100889000 Blood The human body contains about 4 to 6 liters of blood. Blood is a liquid connective tissue that transports oxygen from the lungs, provides the cells with nutrients, transports hormones and removes waste products. Also helps to maintain temperature

Down Syndrome Represented in the Society Essays

Down Syndrome Represented in the Society Essays Down Syndrome Represented in the Society Paper Down Syndrome Represented in the Society Paper Down syndrome is caused by the presence of extra genetic material from the 21st chromosome. Approximately, majority of the individuals with Down syndrome have an extra 21st chromosome and are identified as having â€Å"trisomy 21† subtype. Individuals with Down syndrome often suffer from moderate to severe mental retardation, show expressive language delays with relative strengths in pragmatical versus grammatical language abilities, and exhibit relative strengths in visual over auditory/ verbal memory. Down syndrome is associated with a greater risk of developing a range of serious health problems, such as hearing deficits, heart defects, leukemia, hypothyroidism, and gastrointestinal disorders. In reality, in the 1990s, the developmental outcome of children with Down syndrome has greatly improved because of early learning programs, physician and parent updated education about the syndrome, and appropriate medical management. According to factual evidences, intelligence and personality in a child with Down syndrome are affected by dedicated parents just as they are in non-Down syndrome children. Down syndrome patients are most of the time implied as defectives of the society to the point that they are even hindered from the basic human rights, such as detainment, physical abuse, and other sorts of violence. As their numbers continue to grow in the society, various conceptual frameworks, and theoretical perspectives have sprouted in aid to promote acceptance of these individuals. However, representations of these Down syndrome patients still vary as influenced by social and cultural factors. Scope and Limitations The study aims to illustrate the occurring trend of societal representations of the conditions of Down syndrome. The perspective of society over these individuals as well as the prevalent view, either discriminative of receptive, shall be covered in the course discussion. The study shall employ statistic counts of Down syndrome specifically in the United States, which is the primary scope of setting. In addition, the study aims to utilize the conceptual frameworks applied in the course discussion of the said condition. Applying models shall be the prime method of depiction on how society views these individuals. Various standard norms and prevailing cultural etiologies shall be utilized as well in order to validate the claimed results of the research. The following shall be the objectives utilized in the overall research course. These shall serve as the prime guidelines for the conduction of the whole research plan. a. To be able to provide social representations of Down syndrome patients prevailing in the society through the use of theoretical models. b. To be able to compare and contrast the view of the society against this condition through the use of governing norms and perspectives in the society. Purpose of the Study Significantly, the study provides awareness expansion in terms of the society’s perception over Down syndrome patients. By knowing the established perception of the current prevailing norms of the society against this condition, it facilitates ease in developing health promotive, and organizational programs in aid of this condition. In addition, awareness of such subject induces an initiative to help improve the quality of life for these individuals. Discussion Down syndrome is the most prevalent chromosome-related disorders, which is often suspected after birth due to the physical appearance of the baby. As noted in the latter statement, the presence of an extra chromosome 21 in either the sperm or the egg cell causes the condition of Down syndrome. Chromosome 21 us the smallest of the human chromosomes and contains about 255 genes. The majority of children with Down syndrome, which is around 95%, possess trisomy 21- an extra chromosome in all their cells. Other individuals, which are around 3-4%, possess translocated form of the extra chromosome wherein the extra chromosome 21 is attached to one of a different chromosome pair, and last among the types is 1-2% mosaic, which pertains to varying count of trisomic cells while others a re normal in structure and characteristics. However, the type of chromosome pattern does not significantly alter the pattern of learning difficulties that usually accompany Down syndrome (Buckley, 2000 p. 9). Children with Down syndrome are born at the same rate to parents of all social and education levels, in all ethnic groups and to parents of all ages. Although the risk of having a child with Down syndrome increases with maternal age, a baby with Down syndrome can be born to a mother of any age (Buckley, 2000 p. 9). However, Down syndrome patients are not entirely bound to live in an abnormal environment in accordant to their condition. In fact, various organization and sectors in society encourage the normal living of these individuals. All children with Down syndrome should stay with the family, and most can be mainstreamed into kindergarten (Cicchetti and Beeghly, 1999 p. 302). It is essential to use measures for Down syndrome to monitor growth and development. In the advent of their maturation and growth, most of these individuals with Down syndrome are able to leave home, work, and form relationships. In fact, some are even noted to have the capacity to handle their own family (Taylor and David, 2005 p. 41) Scientific and medical research on Down syndrome is gaining momentum. Research is continuing on identifying the genes in chromosome 21 that cause the characteristics of Down syndrome. According to the National Down Syndrome Society, it will be possible eventually to improve, correct, and prevent many of the problems associated with Down syndrome. There is hope that in the future, the ongoing research on Down syndrome will lead to development of an intervention and cure (Nielsen, 2002 p. 61). Down Syndrome Statistics Down syndrome was the first intellectual disability described and is the most common genetic form of intellectual disability. Due to its frequency, the general-public is most aware of Down syndrome, and for many, it is the prototypical form of intellectual disability. Approximately 7000 infants are born in the United States each year with Down syndrome. In fact, Down syndrome accounts for approximately one-third of children in special education (Harris, 2005 p. 194). The condition is not attributable to any behavioral activity of the parents or environmental etiologies, although some research on environment counters such statement. The probability that another child with Down syndrome will be born in a subsequent pregnancy is approximately 1%, regardless of maternal age. However, a number of risk factors have been investigated, including geographic location, race, ethnicity, season of birth and environmental hazards; however, none of these have been found relevant to affect the occurrence of the said condition (Harris, 2005 p. 194). The incidence of trisomy 21 correlates strongly with increasing maternal age children of older mothers has much greater risk of having Down syndrome. Up to mid-30s, women have a constant risk of giving birth to a trisomic child of about one per 1000 live births. Incidence then increases sharply to 1 in 30 at age 45 years (Jobling, 2006). The estimated incidence of Down syndrome is between 1 in 800-1,200 live births. The risk of a mother having a second child with Down syndrome is 1% regardless of maternal age, unless the syndrome is associated with translocation of chromosome 21 (Rubin and Strayer, 2007 p. 190). Medical Model- Genetic Testing and Perspectives In general, Down syndrome samples and normal or other mentally retarded groups of similar mental or chronological age have been compared at a single point in time. Medical practitioner perceives the condition more of a genetic disorder than a pathological disease. Guided by the principle of naturalism and existence, the health care practitioners further view the person with Down syndrome in a biological means rather than the sociological and physical morphology in order to deliver the rightful care (Rogers and Coleman, 2002 p. 8). To some point of logic, these practitioners possess the capacity to analyze and predetermine the conditions of these individuals. Most often than not, medical field comprehends the totality of the Down syndrome’s behavior, attitude and perception towards their environment. However, the burden takes in since, the actual condition still possess no cure, but only therapeutic procedurals and pharmacologic therapy for symptoms. In addition, genetic preview is the prime intervention that they can do in order to prevent further progression of the condition, or the conception itself. Genetic tests involve laboratory analyses of chromosomes, genes, or gene products (enzymes of proteins) to detect a gene alteration that can be the etiological agent or is likely to induce a specific genetic disorder or condition. Genetic testing can be DNA- or RNA-based, chromosomal, or biochemical in nature and procedurals, which possess various advantage and disadvantages. Genetic tests are currently used to predict risk of disease, to screen newborns for genetic conditions, to screen pregnant women for risk of genetic conditions, fore prenatal or clinical diagnoses or prognoses, and to direct clinical care. The procedures of chorionic villus sampling and amniocentesis are the primary genetic testing involved in the detection of Down syndrome (Jenkins and Lea, 2004 p. 75). Parental and Public Model: Perspective of Parents and Community One of the impending fears of the parents, especially the conceiving mothers, is to have their child born with abnormalities and conditions, especially those genetic in nature that usually possess no direct treatment. The anxiety that occurs to the parents is usually the conceptual urge that they might not be able to acquire a normal family with an abnormal condition of their child, such as those with Down syndrome (Harris, 2005 p. 194). The condition is permanent and, most likely, gradually modifiable accompanied by costly therapies and treatments. Such condition is very much frustrating and disappointing especially for the parents. Most often than not, families with Down syndrome patients view their child as an inactive, unproductive, and to the point of insignificance. In fact, they nurse and nurture the child until they serve their burden character in the family, which triggers further depression, anxiety and frustration among these parents. In addition, the fear of having another child or future conceptions may be affected if a Down syndromic child has been born in their lineage. The family expansion tends to be withdrawn and halted, or to the point of family breakdown (Place, 2007). However, such perception is not considered to be the overall established mechanism of Down syndrome child management in the family. Other informed and educated families, despite of their child’s condition, even enhances their child’s development, nurture the fad in which they are in, enhances social interaction, and further development (Harris, 2005 p. 194; Place, 2007). Although, some point of these procedures require costly services especially for special child care and affiliations to such institutions. Model Applications: Societal Perception towards the Condition Behaviorism, humanism, and sociological labeling are some of the theoretical concepts that govern the attitude of community over these individuals. As the condition of Down syndrome progresses, the impact of various historical evolutions on the disease progression has greatly influenced the society’s perception over these individuals. In the past, the occurrence of these conditions had been attributed to Mongolian–like appearance; hence, connoted as mongoloids (Rogers and Coleman, 2002 p. 8). However, this notion did not remain in the society, and soon after, it was also discarded. Behaviorism Theoretical Model Behaviorism is the theoretical concept that mainly focuses on behavioral patterns, motives, and actions of individuals towards other subjects. The concept played a major explanation for the occurrence of such community perception towards Down syndrome patients. The focus is on specific behavior, and the orientation is very much on the here and now. The basic principle underlying behaviorism is that all behavior is learned (Vito etal, 2007 p. 115). The fundamental behaviors are learned by operant conditioning and by imitation of other’s behavior. The condition of the learned behavior is strengthened by reward and avoidance of punishment or weakened by lack of reward and aversive stimuli. Whether a given behavior pattern persists depends on the differential reinforcement – the rewards and punishments attached to that behavior and the rewards and punishments attached to alternative behavior. In the past, children with the condition have experienced tremendous discrimination from their community. They have experienced social isolation due to the conditions of insurgence in behavior similarities. Community inscribed the conditions of these individuals as abnormals in the society; hence, validated by behavioral negativism, the abnormality viewed by the community has caused them to be discriminated (Harris, 2005 p. 194). However, such discrimination has been validated by the research conducted by Kliewer (1998) wherein literary discriminative behavior was proven if rightful or appropriate response towards such individuals. The methodology includes 10 students with Down syndrome that were examined for two annual periods. During the course of 2 school years, the research conducted tape-records of 45 observations and 12 interviews that resulted in 1,300 pages of field notes. The research reveled that the actual progression of condition does not affect the literary capacity of the individuals. In fact, the students have evidently manifested communicative directives over literary needs. Although, the researched behavior of these individuals have been validated to possess lesser response towards isolation (Kliewer, 1998). The unproductiveness and inactive character of Down syndrome patients have established the behavioral discriminative approach of the community towards these individuals. By the principle of operant conditioning, the community has instilled to their minds that such individuals are burdens of their families and of the society; hence, they are discriminated and not provided with equal rights. Humanism Theoretical Model Meanwhile, as the conceptual framework of humanism converges with the view of humanitarian help over such in-need individuals. The concept that prevails in Humanism is the value of human life itself, regardless of the person’s outward or inward status in terms of disease, financial nature, etc. As for this theoretical model, it depicts the equal rights of individuals to be imposed since, human beings are supposed to be valued above all else. The essential core of social environment should disregard the impairments of such individuals, and perceived them with equal view (Buckley, 2000 p. 9). The research of Appl (1998) has tried to validate possible benefits of Down syndrome in the enhancement of their societal relationships through adult-child interactions. The participants of the research include 26 families that possess at least one or more children with Down syndrome have been analyzed in a 10 years observation. The research has established inclusive criteria that require a family of complete members, particularly the parents, child’s age ranging from 7 to 15 years old, and validated assessment of capacity to properly deliver care for the individuals with Down syndrome. Meanwhile, the research also monitors the condition of 26 individuals with Down syndrome present in the orphanages with same age criterion to test any possible differences during span of growth. The methodology involves quarterly assessment of both mental, physical, and emotional stabilities of the subjects involved. Results revealed insignificant variations over the first 3 years; however, as the time pass by, behavioral changes and cognitive comprehension had increased on those individuals living in families. Such claim was validated through the use of paper and pencil exam that depicts simple picture identification tests, which revealed higher results ranging from an average score of 15 pts. out 20 pts. to perfect score. The score rating of family groups ranges from 14 pts. to 20 pts. with majority’s score of 17 pts. , while family groups of Down syndrome in orphanages revealed 9-13 pts. with 11pts. as the most predominant (Appl, 1998). Social Construction Theoretical Model Social model views disability as the result of a dynamic process involving complex interactions among biologic, behavioral, psychologic, social and environmental factors. The social model enables people with disabilities to look at themselves in a more positive way, which increases their self-esteem and independence. In addition, the model also advocates looking beyond a person’s impairment and functional limitation to all and equal participant in society (Brown et al. , 2006 p. 462). The model has been tested by the experiment of Gloria (2001) in the school setting in terms of Down syndrome children’s capacity to perform well in normal education firms. As opposed to the sociological labels implicated by the society over these individuals in terms of literary competence, and cognitive capacities most evidently in the past was validated by research of Gloria (2001). The procedure was supported by National Down Syndrome Society through the provision of list of affiliates all over United States as well as Puerto Rico. A total of 250 questionnaires were sent to those parents with and without child/children with Down syndrome that participated in the research. The design of the questionnaire contained four levels of questioning: 1) background experience of the teacher, including amount of teaching experience, knowledge of special education, and knowledge/attitude toward inclusion; 2) teacher preparation for inclusion by the district and/or parent, and the transition process of the student; 3) classroom information on curriculum used, class arrangement for instruction, and maintenance of therapies and support services; and 4) classroom management issues, including instructional and behavioral management strategies. The objective was to determine the methods that general educators felt effective or otherwise with the inclusion of children with Down syndrome in their general education classes. In addition, the survey aims to evaluate the education standards provided by the academic groups among Down syndrome patients, and consequent response (Gloria, 2001). The results of the surveys revealed that Down syndrome patients still posses the capacity to enter general educational firm (Gloria, 2001); hence, validating their capacity to outlive the discriminations implicated to them by the society. Such individuals still possess the capacity to enter and conform to human societal standards provided with proper, extensive and appropriate guidelines of modifications (Jobling, 2006). As with the research conducted, Down syndrome individuals may still possess the capacity to outlive their condition and live their life normally. The advantage of such model is the provision of probable humanitarian approach of equity towards these individuals. However, with the dynamic progression and varying capacity of Down syndrome individuals may compromise the claims of norm capacity, which is the prime disadvantage of the theoretical application. Further validation and research that conjure positive and similar results may prove the claims and validate the implicated statement. Summary and Conclusions As for the research arguments proposed in the study, the discriminative outlook of the society over these individuals is evidently negated. Down syndrome patients may possess actual evidence of defect yet the capacity to outlive and improve is still present among these individuals provided that proper guidance, upbringing, environment, and appropriate personnel are present in their social circle. As the behaviorist implies, the differentiation of the trisomic features and behavior have left these individuals discriminated, has been proven irrational in this research. The social label that such individuals are poor in cognition and developmental capacities has been negated by the humanistic approach of validation, which proves that enhancement and development among these individuals are still possible. References Appl, D. J. (1998, September 2). Children with Down Syndrome: implications for adult-child interactions in inclusive settings.. Journal of Research in Childhood Education , 64, 443-451. Reviews research on children with Down Syndrome, highlighting physical, medical, intellectual, language, and behavioral characteristics that provide valuable information for caregivers and teachers in planning and intervention. Reviews research on parent-child interactions, providing guidelines for caregivers and teachers working in inclusive settings. Suggests that interactions and environments must be adjusted to support the uniqueness of each child. Brown etal, S. P. (2006). Exercise Physiology: Basis of Human Movement in Health and Disease. Lippincott Williams Wilkins. Designed as the principal text for undergraduate courses in exercise physiology and science, this unique and informative text combines general undergraduate material with vital clinical information not found in competing resources. Key content includes detailed coverage of muscle physiology as well as evidence-based clinical information that helps students link theory to practice. Questions and answers help students review core material and reinforce concepts essential to effective practice. Abundant tables, graphs, and full-color illustrations support the text. Buckley, S. (2000). Living with Down Syndrome. The Down Syndrome Educational Trust. Offers a person-focused introduction to Down syndrome. This book explains the effects of Down syndrome on development, stressing that while individuals with Down syndrome do have special needs, they are people first, with the same rights and human needs as everyone else in their communities.

Children & Divorce Assignment Example | Topics and Well Written Essays - 500 words

Children & Divorce - Assignment Example Divorce between parents never puts any good effect on children. It is a very hard tragedy for children, which affects their psychological and emotional development. The pain that the children experience after divorce is composed of grief, a sense of vulnerability, loss of the intact family, and strong feelings of powerlessness and rejection (Eleoff, 2003). Some parents are very emotional and overlook the positive effects of parental relationship on children while thinking about divorce. â€Å"Many couples considering divorce refuse to believe that divorce can have a negative effect on their children† (Bilotta, 2007). Such parents cannot predict the future very well and give preference to temporary negative emotions over the future consequences of divorce on their children. Although separation brings short-term relief to such couples but the consequences are not short-term for the children, rather children have to bear the consequences for their whole lives. One of major setbacks for the children is that they start feeling insecure of their future. Children of divorced parents find it difficult to choose a proper direction for their future. Another emotional harm, which occurs for the children of divorced parents, is fear of being alone in the society. â€Å"School-age children are unsettled by the big changes that come with divorce† (Wolf, n.d.). Such children cannot even explain to themselves what has happened to their lives. They are usually average and low in confidence as compared to the children of intact families (Hughes, 2009). They also start feeling dejected and unhappy. Anger and depression are also deeply associated with the emotional development of the children of divorced parents. â€Å"Children who are having a hard time coping with their parents divorce can sometimes very quietly sink to depression† (West,