Black, White, and Color

Who am I? That is the hardest question to answer for a college freshman. In a sense my life has just begun. I am finally on my own trying to figure out who I am and what I want to do with my life. Does anyone find out who they are as a person at the age of eighteen? This is the age where a major transition is made from teen to a legal adult. I am going from being a child to being on my own making my own decisions. When I look at myself I see so many different things, some are things I learned in the past and I carry with me and others are things I hope to achieve or become. In Core 110 this year I learned that I could connect myself into what we were learning through studying psychology and science. At the beginning of the year I didn’t understand why we were learning psychology and science together but now I understand they go together. Without science there would be no psychological evidence and without psychology scientist would not be able to test certain theories. Because of Core 110 I can look deeper into myself by the insight I gained by studying psychology and science. In the book Forty Studies That Changed Psychology, by Roger Hock, he discusses Julian Rotter’s Locus of control theory of how individuals place the responsibility for what happens to them. Rotter explains that there are two types of people: internal locus of control and external locus of control (Hock 192). â€Å"When people interpret the consequences of their behavior to be controlled by luck, fate, or powerful others, this indicates a belief in what Rotter called an external locus of control. Conversely, he maintained that if people interpret their own choices and personality as responsible for their behavioral consequences, they believe in internal locus of control† (Hock 192). This is basically saying do you believe that your destiny is controlled by yourself or by external forces? Rotter believed that if a person’s likelihood to view events from an internal, versus an external, locus of control is fundamental to who we are and can be explained from a social learning theory perspective (Hock 192). In his view, as a person develops from infancy through childhood, behaviors in a given situation are learned because they are followed by some form or reward, or reinforcement† (192 Hock). From the rewards and reinforcements you learn from as a child follow you throughout life and make you develop an external or internal interpretation of the consequences of your behavior. Rotter wanted to demonstrate two points; first, make a test to measure how individuals posses an internal or an external locus of control orientation towards life. Second, is to show how internals and externals display differences in their interpretations of the causes of reinforcements in the same situations (Hock 193). Rotter came up with a test called the I-E Scale, which measured the extent to which a person possesses the personality characteristics of internal or external locus of control. He did this by asking certain questions that internal people would only answer a certain way and vice versa for the external people (Hock 193). In Rotter’s theory of locus of control I believe I have an internal locus of control because I control my own fate and destiny. My parent were very strict and always made sure I knew from right and wrong or else I would be punished. I grew up realizing I wouldn’t win the lottery and I had to work hard to become successful. My locus of control is very grounded and I don’t believe in luck. My portrait shows me on the playground looking towards the city in the background. It shows my goals and what I want to achieve but I am still in black and white; I’m not there yet. Being at college has only given me a taste of what it means to be an adult and be independent. I will one day achieve all my goals, but until then I’m still a kid stuck on the playground until one day I can reach the exciting city life. Another example from Roger Hock’s book is the study done by Langer and Rodin who look at the effects of choice and how it affects people. Everyday a person makes a choice or decision, â€Å"When your sense of control is threatened, you experience negative feelings (anger, outrage, indignation) and will rebel by behaving in ways that will restore your perception of personal freedom† (Hock 150). It’s like what kids do when they are told to do something or forbidden to do something, they either refuse to do it or do the exact opposite. Hock states, â€Å"What it all boils down to is that we are happier and more effective people when we have the power to choose† (Hock 151). This is a problem for both teens and elderly people, the only exception is that elderly people lose their rights where teens just aren’t old enough to get them yet. Elderly people lose their rights and control when they enter a nursing home. Langer and Rodin thought, â€Å"If the loss of personal responsibility for one’s life causes a person to be less happy and healthy, then increasing control and power should have the opposite effect† (Hock 151). They wanted to test this by directly enhancing personal power and choice for a group of nursing home residents. They predicted that the patients who were given the control should demonstrate improvements in mental alertness, activity level, satisfaction with life, and other positive measures of behavior and attitude (Hock 153). Langer and Rodin compared two floors of a nursing home, one given privileges the other stayed the same. The floors were given questionnaires about how they were treated by the end of the three weeks. The results showed (on chart 20-1 on page 154) that the differences in the two groups were extreme, which proved Langer and Rodin’s theory correct about the positive effects of choice and personal power (Hock 153). Langer and Rodin pointed out that their study, combined with other previous research, demonstrated that peoples’ lives improve when they are given a greater sense of personal responsibility (Hock 153). Being in control is a big thing for everyone. When I turned eighteen last year nothing changed for me except I was one year older and I could vote. My parents still treated me the same and I still had the same curfew. In their eye I was still a child. However, everything changed when I went to college. I became in control of almost everything except I still had to go to school. Being in control is such a powerful thing. I couldn’t imagine losing all my control like the elderly do. When I went home for Thanksgiving I lost most of my control to my parents and it upset me. I felt like the elderly people. My picture shows a divided line between black and white side and the color side showing I can’t get to what I want to be until I completely grow up and my parents treat me like a true adult. I’m stuck on the dark side wanting control, wanting color. In the book Accidental Mind, by David J. Linden, he discusses how perception is tied to emotion. Linden states, â€Å"Clearly, the perception/emotion distinction cuts deep into the way we think about the brain and the ways we deal with its dysfunctions† (Linden 98). He is basically saying that the time we realize or are aware of a sensation, emotions are already engaged. Two examples are Capgras Syndrome and people who have been blinded by damage to the primary visual cortex. Capgras syndrome is when someone can still visually identify objects and human faces, but they don’t evoke any emotional feeling. People who are blinded by damage to the primary visual cortex can accurately locate an object in their visual field even though they have no conscious awareness of seeing anything (Linden 99). The important point here is that visual information is rapidly fed into emotional centers in the brain, which make it impossible to separate emotion from perception in experience† (Linden 100). Linden concludes that the examples may only use vision, the principle still applies broadly to all of the sense, â€Å"emotions is integral to sensation and the two are not easily separated† (Linden 100). In my self-portrait everything is pastel t o show that where I am in my life is distorted yet connected and flows. I’m transitioning from being a teen to almost an adult. I see and experience things that are fair and also unfair. The color is so close to me yet I still have to wait for it. I am stuck on the playground trying to amuse myself until I am allowed to enter the real world. The playground and city are tied together because I will one day play on both. Another example from Linden’s book is the study on identical twins. Linden states that in certain cases some mental and behavioral traits come from genes. In the experiment they used identical twins (monozygotic twins) who were separated after birth and raised by different families and monozygotic twins who were raised together to compare with (Linden 53). â€Å"For example, identical twins given psychological tests to pin-point personality traits, such as extroversion or conscientiousness or openness, showed that identical twins have tended to share many of these traits whether or not the twins were raised together† (Linden 53). The point was to see if twins in the same environment and twins in separate environments were tested on being similar. Lindens conclusion was that, â€Å"in children and young adults from middle class or affluent families, in studies that have used a combination of twins, identical and nonidentical, raised together and apart, about 50 percent of â€Å"general intelligence† can attribute to genes, with the remainder determined by environmental factors† (Linden 54). Basically, genes influence general intelligence but to a lesser degree than they influence personality (Linden 54). When dealing with general intelligence, â€Å"both genes and environment contribute, but in the extreme case of environment deprivation seen in the poorest household, the effects of environment become much greater and largely overcome the effects of genes† (Linden 54). In the end the tests concluded that, â€Å"identical twins raised apart are significantly more alike in measures of personality than nonidentical twins raised apart† (Linden 54). This can conclude that there is some contribution due to genes. The main point of the twin experiment was to show that twins who grew up in separate environments were surprisingly more similar then expected. No matter what environment I am in I am still the same person. I can be on the playground playing or in the city working but no matter what I am still me. I grew up on the playground and learned many lessons that I will carry with me when I leave there. No matter how old I become or how aged I become I will still have the same personality and drive to achieve all my goals and dreams. Anything can happen if I set my mind to it and be patient. Eventually I’ll be in color like Mickey Mouse. My self-portrait shows the growth a person going from a child to a young adult. In humanity it is normal for a child to continually get frustrated about their age. A twelve-year-old is almost a teen, eighteen-year-old is a legal adult but not a true adult, and a twenty-year-old is so close to being twenty-one. Being a teen at any age is rough but every year is a year closer to something different. I may be stuck as a legal adult thriving to be ndependent from my parents but in reality I’m not even close to being able to be on my own. I’m stuck, like most of the other eighteen-year-olds in the world, trying to figure out who they are. I am just one of millions who feel this way, yet in reality what would I even do with all my independence and freedom? I am a freshman in college who really doesn’t know what I want to do with my life. I wont know until I figure out who I am as a person. This is why my self-portrait is in transition because before I can do anything with my life I have to answer the question: who am I?

Literary Critics: “Where Is the Love” Song

SONG’S LYRICS: WHERE IS THE LOVE What's wrong with the world, mama People livin' like they ain't got no mamas I think the whole world addicted to the drama Only attracted to things that'll bring you trauma Overseas, yeah, we try to stop terrorism But we still got terrorists here livin' In the USA, the big CIA The Bloods and The Crips and the KKK But if you only have love for your own race Then you only leave space to discriminate And to discriminate only generates hate And when you hate then you're bound to get irate, yeah Madness is what you demonstrate And that's exactly how anger works and operatesNow, you gotta have love just to set it straight Take control of your mind and meditate Let your soul gravitate to the love, y'all, y'all People killin', people dyin' Children hurt can you hear them cryin'? Can you practice what you preach? And would you turn the other cheek? Father, Father, Father help us Send us some guidance from above ‘Cause people got me, got me questio nin' Where is the love? (Love) Where is the love? (The love) Where is the love? (The love) Where is the love? The love, the love It just ain't the same, always unchanged New days are strange, is the world insane?If love and peace is so strong Why are there pieces of love that don't belong Nations droppin' bombs Chemical gasses fillin' lungs of little ones With the ongoin' sufferin' as the youth die young So ask yourself is the lovin' really gone So I can ask myself really what is goin' wrong In this world that we livin' in people keep on givin' in Makin' wrong decisions, only visions of them dividends Not respectin' each other, deny thy brother A war is goin' on but the reason's undercover The truth is kept secret, it's swept under the rug If you never know truth then you never know loveWhere's the love, y'all, come on (I don't know) Where's the truth, y'all, come on (I don't know) Where's the love, y'all( come on yeah) People killin', people dyin' Children hurt and you hear them cr yin' Can you practice what you preach And would you turn the other cheek Father, Father, Father help us Send us some guidance from above ‘Cause people got me, got me questionin' Where is the love (Love) Where is the love (The love) Where is the love (The love) Where is the love The love, the love I feel the weight of the world on my shoulder As I'm gettin' older, y'all, people gets colderMost of us only care about money makin' Selfishness got us followin' the wrong direction Wrong information always shown by the media Negative images, it's the main criteria Infecting the young minds faster than bacteria Kids want to act like what they see in the cinema Yo', whatever happened to the values of humanity Whatever happened to the fairness in equality Instead in spreading love we're spreading animosity Lack of understanding, leading lives away from unity That's the reason why sometimes I'm feelin' under That's the reason why sometimes I'm feelin' downThere's no wonder why sometimes I'm feelin' under (so ask yourself) Gotta keep my faith alive till love is found Where is the love Where is the love Where is the love Where is the love Father, Father, Father help us Send us some guidance from above ‘Cause people got me, got me questionin' Where is the love Sing with my ya'll (one world, one world) We only got (one world, one world) That's all we got (one world, one world) And somethin's wrong wit it (yeah) Somethin's wrong wit it (yeah) somethin's wrong with the w-w-world (yeah) We only got (one world, one world) That's all we got (one world, one world)LITERARY ARGUMENTS This song was a very popular song which is being written by Ralph MacDonald (Wikimedia Foundation, Inc. , 2011). This song composed of advices and lessons to the readers. Actually, the song’s title â€Å"Where is the Love? † has describing the whole song’s meaning which is about the love. Love. What is exactly the meaning of the love itself, what are the values of love a nd does love’s existence is really important in human being’s life? Through this literary argument, all the questions will be answer and discuss. The song is exactly asking all the listeners where the love is.This song tells us about what had happen to our world without love, what the world would turns without love. In the paragraph sixth of the song, at the second last and the last line of the lyrics, â€Å"Cause people got me, got me questionin, where is the love? † indicates that the song main theme was the existence of the love. Nowadays, people have become loveless or selfish. Some of them are even being bias that only preferred their racist and discriminate others. This song also tells us about the disintegration of the societal values. This can be seen in the song’s lyric: â€Å"But if you only have love for your own raceThen you only leave space to discriminate And to discriminate only generates hate And when you hate then you're bound to get ira te, yeah† â€Å"As I'm gettin' older, y'all, people gets colder Most of us only care about money makin' Selfishness got us followin' our wrong direction† From the lyrics, shows that nowadays human are lack of society’s values. Nowadays people have become so racism and the racism itself has been expressed out in a very violence ways. This song shows and refers to the fight against the racism. People are being killed and because of this decision, some people are being discriminate brutally.There were always wars among the human themselves. The song itself was being agreed with the statement above which is being stated clearly in the paragraph five: â€Å"People killin', people dyin' Children hurt can you hear them cryin'? Can you practice what you preach? And would you turn the other cheek? † Through the lyrics also revealed that we are only worrying about the condition of the other country without trying to fix or solve the problems. The lyrics above said t hat the children are being suffered and ignored. This shows the importance of the adult role in the society.Adult should carry on the responsibility to teach, advised and take care to the youngsters. From the second last line of the lyrics, it means that actually the adult were the role model of others. If they are being well-mannered, they will pass the well behavior to the youngsters as they practicing what they have ever taught to others. There will be no mercy among humans. No people will help and be helped by others. All humans will become selfish without love. The main motive of this song is not to make us sad, mad or to persuade us to be bias but actually to open our eyes about the reality of the world that we lived right now.This song actually asks us to love someone, not only as a lover, as a family’s member and friends but also to love all people even though we do not know them. We must become selfless as to love other people as well. This shows that love was very e ssential to human. Most of human nowadays turn their hearts away from those countries which do not have what they have. Those countries are being discriminate. People ignored others pain and they lived like there will be no ends for them and always continued to create more drama. If only we spent a minute a day to look toward the hurt, the world would change.Not only that, the lyrics also mentioned that people nowadays are being materialistic as they grown older. Materialism is getting normal and common nowadays where people getting greedier and greedier. People were only thinking for making the money. As making the money is being the most important thing in their thought or mind right now. Thus, people becoming selfish. Another example of the greediness of the human also can be shown in the short story which is being written by Guy De Maupassant, â€Å"The Necklace†. This song mentioned that the kids nowadays are easily being influenced by the media through the lyrics: Wrong information always shown by the media Negative images, it's the main criteria Infecting the young minds faster than bacteria Kids want to act like what they see in the cinema† This will lead to the increasing of the juvenile crime or others societal problems which will cause a lot of problems toward the country and the other citizens. It is also will contributes to the rising of the violence acts that bring harms to others. Therefore, it is important for the adults to be their guardian to show them the right way. Adults need to give them lessons as well as love.As a conclusion, based on this argument, it shows that this song is clearly suggests that love is a very important value in the life of human being in order to create peace. According to Maria Popova, in her blog â€Å"Brain Picking† loved is being the theme of most literary works such as in poems, books, songs and novels. This is because; the literary works are one of the medium for us to express feelings, thou ght and experienced which can be used to stand justice. The question mark itself symbolized the title of the song, â€Å"Where is the Love†.Another theme for this song is the searching for the answers. Whereas the lyrics composed of many questions that are actually the endless unanswered questions which only can be answered by the truth. REFERENCES Popova, M. (2011, April 18). Why We Love:5 Books on the Psychology of Love. Retrieved October 27, 2011, from Brain Pickings: http://www. brainpickings. org/index. php/2011/04/18/5-must-read-books-on-love/ Wikimedia Foundation, Inc. (2011, May 23). Wikipedia: Where Is The Love. Retrieved October 27, 2011, from Wikipedia, The Free Encyclopedia: http://en. wikipedia. org/wiki/Where_is_the_love Literary Critics: â€Å"Where Is the Love† Song SONG’S LYRICS: WHERE IS THE LOVE What's wrong with the world, mama People livin' like they ain't got no mamas I think the whole world addicted to the drama Only attracted to things that'll bring you trauma Overseas, yeah, we try to stop terrorism But we still got terrorists here livin' In the USA, the big CIA The Bloods and The Crips and the KKK But if you only have love for your own race Then you only leave space to discriminate And to discriminate only generates hate And when you hate then you're bound to get irate, yeah Madness is what you demonstrate And that's exactly how anger works and operatesNow, you gotta have love just to set it straight Take control of your mind and meditate Let your soul gravitate to the love, y'all, y'all People killin', people dyin' Children hurt can you hear them cryin'? Can you practice what you preach? And would you turn the other cheek? Father, Father, Father help us Send us some guidance from above ‘Cause people got me, got me questio nin' Where is the love? (Love) Where is the love? (The love) Where is the love? (The love) Where is the love? The love, the love It just ain't the same, always unchanged New days are strange, is the world insane?If love and peace is so strong Why are there pieces of love that don't belong Nations droppin' bombs Chemical gasses fillin' lungs of little ones With the ongoin' sufferin' as the youth die young So ask yourself is the lovin' really gone So I can ask myself really what is goin' wrong In this world that we livin' in people keep on givin' in Makin' wrong decisions, only visions of them dividends Not respectin' each other, deny thy brother A war is goin' on but the reason's undercover The truth is kept secret, it's swept under the rug If you never know truth then you never know loveWhere's the love, y'all, come on (I don't know) Where's the truth, y'all, come on (I don't know) Where's the love, y'all( come on yeah) People killin', people dyin' Children hurt and you hear them cr yin' Can you practice what you preach And would you turn the other cheek Father, Father, Father help us Send us some guidance from above ‘Cause people got me, got me questionin' Where is the love (Love) Where is the love (The love) Where is the love (The love) Where is the love The love, the love I feel the weight of the world on my shoulder As I'm gettin' older, y'all, people gets colderMost of us only care about money makin' Selfishness got us followin' the wrong direction Wrong information always shown by the media Negative images, it's the main criteria Infecting the young minds faster than bacteria Kids want to act like what they see in the cinema Yo', whatever happened to the values of humanity Whatever happened to the fairness in equality Instead in spreading love we're spreading animosity Lack of understanding, leading lives away from unity That's the reason why sometimes I'm feelin' under That's the reason why sometimes I'm feelin' downThere's no wonder why sometimes I'm feelin' under (so ask yourself) Gotta keep my faith alive till love is found Where is the love Where is the love Where is the love Where is the love Father, Father, Father help us Send us some guidance from above ‘Cause people got me, got me questionin' Where is the love Sing with my ya'll (one world, one world) We only got (one world, one world) That's all we got (one world, one world) And somethin's wrong wit it (yeah) Somethin's wrong wit it (yeah) somethin's wrong with the w-w-world (yeah) We only got (one world, one world) That's all we got (one world, one world)LITERARY ARGUMENTS This song was a very popular song which is being written by Ralph MacDonald (Wikimedia Foundation, Inc. , 2011). This song composed of advices and lessons to the readers. Actually, the song’s title â€Å"Where is the Love? † has describing the whole song’s meaning which is about the love. Love. What is exactly the meaning of the love itself, what are the values of love a nd does love’s existence is really important in human being’s life? Through this literary argument, all the questions will be answer and discuss. The song is exactly asking all the listeners where the love is.This song tells us about what had happen to our world without love, what the world would turns without love. In the paragraph sixth of the song, at the second last and the last line of the lyrics, â€Å"Cause people got me, got me questionin, where is the love? † indicates that the song main theme was the existence of the love. Nowadays, people have become loveless or selfish. Some of them are even being bias that only preferred their racist and discriminate others. This song also tells us about the disintegration of the societal values. This can be seen in the song’s lyric: â€Å"But if you only have love for your own raceThen you only leave space to discriminate And to discriminate only generates hate And when you hate then you're bound to get ira te, yeah† â€Å"As I'm gettin' older, y'all, people gets colder Most of us only care about money makin' Selfishness got us followin' our wrong direction† From the lyrics, shows that nowadays human are lack of society’s values. Nowadays people have become so racism and the racism itself has been expressed out in a very violence ways. This song shows and refers to the fight against the racism. People are being killed and because of this decision, some people are being discriminate brutally.There were always wars among the human themselves. The song itself was being agreed with the statement above which is being stated clearly in the paragraph five: â€Å"People killin', people dyin' Children hurt can you hear them cryin'? Can you practice what you preach? And would you turn the other cheek? † Through the lyrics also revealed that we are only worrying about the condition of the other country without trying to fix or solve the problems. The lyrics above said t hat the children are being suffered and ignored. This shows the importance of the adult role in the society.Adult should carry on the responsibility to teach, advised and take care to the youngsters. From the second last line of the lyrics, it means that actually the adult were the role model of others. If they are being well-mannered, they will pass the well behavior to the youngsters as they practicing what they have ever taught to others. There will be no mercy among humans. No people will help and be helped by others. All humans will become selfish without love. The main motive of this song is not to make us sad, mad or to persuade us to be bias but actually to open our eyes about the reality of the world that we lived right now.This song actually asks us to love someone, not only as a lover, as a family’s member and friends but also to love all people even though we do not know them. We must become selfless as to love other people as well. This shows that love was very e ssential to human. Most of human nowadays turn their hearts away from those countries which do not have what they have. Those countries are being discriminate. People ignored others pain and they lived like there will be no ends for them and always continued to create more drama. If only we spent a minute a day to look toward the hurt, the world would change.Not only that, the lyrics also mentioned that people nowadays are being materialistic as they grown older. Materialism is getting normal and common nowadays where people getting greedier and greedier. People were only thinking for making the money. As making the money is being the most important thing in their thought or mind right now. Thus, people becoming selfish. Another example of the greediness of the human also can be shown in the short story which is being written by Guy De Maupassant, â€Å"The Necklace†. This song mentioned that the kids nowadays are easily being influenced by the media through the lyrics: Wrong information always shown by the media Negative images, it's the main criteria Infecting the young minds faster than bacteria Kids want to act like what they see in the cinema† This will lead to the increasing of the juvenile crime or others societal problems which will cause a lot of problems toward the country and the other citizens. It is also will contributes to the rising of the violence acts that bring harms to others. Therefore, it is important for the adults to be their guardian to show them the right way. Adults need to give them lessons as well as love.As a conclusion, based on this argument, it shows that this song is clearly suggests that love is a very important value in the life of human being in order to create peace. According to Maria Popova, in her blog â€Å"Brain Picking† loved is being the theme of most literary works such as in poems, books, songs and novels. This is because; the literary works are one of the medium for us to express feelings, thou ght and experienced which can be used to stand justice. The question mark itself symbolized the title of the song, â€Å"Where is the Love†.Another theme for this song is the searching for the answers. Whereas the lyrics composed of many questions that are actually the endless unanswered questions which only can be answered by the truth. REFERENCES Popova, M. (2011, April 18). Why We Love:5 Books on the Psychology of Love. Retrieved October 27, 2011, from Brain Pickings: http://www. brainpickings. org/index. php/2011/04/18/5-must-read-books-on-love/ Wikimedia Foundation, Inc. (2011, May 23). Wikipedia: Where Is The Love. Retrieved October 27, 2011, from Wikipedia, The Free Encyclopedia: http://en. wikipedia. org/wiki/Where_is_the_love

Starbucks Coffee Fair Trade and Coffee Productions Essay

Starbucks Coffee Fair Trade and Coffee Productions - Essay Example This essay provides the detailed analysis on the topic of management and strategic planning of Starbucks coffee brand. Today it is one of the most distinguished coffee brands in the world at large, which has successfully established the chains of its stores, cafeterias and display centres in all corners of the globe. The history of the brand, as it is described in this essay started from Seattle, USA in 1971 as coffee bean retailer. These days the company offers to the wide range of its clients and customers multiple choice regarding the divergent coffee tastes and flavours as well as ice cream, books and music through its stores in America, Europe, Asia, Africa and Australia. According to its websites, the company contains over sixteen thousand storehouses in forty eight countries and states of the world. In the beginning, the company was confined to the USA as well as dealt in beans retails only, but the joining of Howard Schultz, paved the way towards its fast growth and vast expa nsion on the one hand, and the introduction of coffee drink, espresso drink, ice cream and other products on the other. Starbucks vehemently lays stress high quality of its product on the one hand and inauguration of its stores in all parts of the world on the other. It is well informed regarding the fact that immediate access to the product plays decisive part in the popularity of the product along with the high quality on which no compromise could be made at any cost. This essay also discusses what made the most pivotal role in the growth and successes of an organization.

IFRS Illustrated Financial Statement Essay Example | Topics and Well Written Essays - 1000 words

IFRS Illustrated Financial Statement - Essay Example US GAAP, on the other hand, requires that post-tax loss/income as well as pre-tax loss/income be presented on the face of an entity’s income statement. IAS 1, which falls under IFRS, prohibits all extraordinary items while under US GAAP it is permitted. Depreciation under IFRS requires that components of the asset being depreciated that have varying benefits are to be depreciated separately while under US GAAP, component method of accounting is just permitted, but it is not a requirement. IFRSs, in revenue recognition have general principles that guide as to whether or not revenue is recognizable. Under US GAAP, on the guidance of revenue recognition, there is a more particular guidance in the determination of whether there should be recognition of a given revenue type. Also under US GAAP, public companies are supposed to utilize the more detailed guidance that the SEC provides. As per IAS 19, which falls under IFRSs the recognition of actuarial losses/gains, IFRS has an accou nting policy that helps recognize all actuarial losses/gains under the sub-heading of OCI- Other Comprehensive Income, with a provision that these should be recognized fully with regards to the period that they occur. On the other hand, US GAAP requires that the entire actuarial losses/gains are recognized under the profit or loss in totality, but this does not exclude the permission to make a deferral in equity of losses/gains without going beyond the set limits. Those losses/gains are at first shown under OCI originally. (iasplus.com, 2008) Differences between IFRSs and US GAAP in the Statement of Financial Position In the statement of financial position of entities, there also exist differences while using IFRS and US GAAP. One of the differences arises under the classification of payments that are share-based in the financial position statement. IFRS 2 there is a focus upon whether the award in question can be settled in cash. US GAAP, under the same scenario, requires more deta ils which may lead to further share-based arrangements being put under the classification of liabilities. Another example of a variance is that of contingent assets and liabilities. Under IFRS, it falls in IFRS 3. This IFRS requires that all contingent liabilities be recognized at fair value if such fair values are reasonably measurable. Then, the contingent liability is estimated at the original amount or the recognized amount, whichever is higher. US GAAP, on the other hand, states that all contingences that are contractual are recognizable at fair value. In the case of non-contractual contingences, these are recognizable only if such are more likely than not that such meet the definitions of a liability or an asset at the date they were acquired. Subsequent to recognition, companies maintain the original measurement up to the point new information is gotten so as to consider their fair values. IFRS does not recognize contingent assets while US GAAP they are recognized at the lowe r of fair value and the best future estimate. IFRSs include intangible assets while doing a segmental disclosure. US GAAP do not include intangible assets. IFRS 8 also requires disclosure of segmental liabilities while the US GAAP do not call for such recognition. Under IFRS deferred tax liabilities and assets are always classified under non-current equivalent while under US GAAP the classification

Individual Assignment of Managing Global Alliances Essay

Individual Assignment of Managing Global Alliances - Essay Example John and Gilles (1996) cite the case of the 1990 merger of the French-owned Renault and Swedish-owned Volvo which ended up in a disaster. The shareholders of Volvo got very upset about the happenings and trends and led to a revolt which resulted in Volvo abandoning merger talks in December 1993 (John and Gilles, 1996: 255). In another twist, the Dutch-Belgium banking merger collapsed in 1989 and this led to several losses in rebuilding (Cartwright and Cooper, 2012). Clearly, these two incidents show that mergers of businesses from two national jurisdictions have some fundamental problems. In trying to explain these issues, Arns identify that before these mergers and strategic alliances can be carried out, there is the need to delineate priorities, goals and motives before these joint legal activities can be carried out (2005). These adjustments come with major structural problems which are sometimes never resolved. In other situations, there are major cultural differences which fuel the dissatisfactions of the key players. These cultural disparities are usually at the corporate and national levels (Arns, 2005). Another theory that explains the collapses of mergers and strategic alliances is that these alliances are often due to economic challenges and scarcity (Pahl and Richter, 2009). This induces businesses with extremely different cultural views to come together to attain given ends. These businesses are so different that they work together and achieve the economic goals. Once those goals are attained, the businesses become sensitive to their cultural differences and this leads to major tensions which often leads to the collapse of mergers. In all these situations, it is apparent that cultural differences play some kind of role in the break up of strategic alliances, joint ventures and mergers. This means that culture is very important and vital in these things. Research Problem This paper sets out to identify the main roots and actual effects of cultural di fferences in the break up of strategic alliances. In this situation, there will be the need to identify the role of culture in strategic alliances and similar ventures. Also, if this is identified, it is necessary to find ways of effectively dealing with cultural situations and problems to provide results that would enable strategic alliances to thrive. Aims and Objectives The aim of the paper is to â€Å"identify the extent to which cultural variations contribute to problems in strategic alliances and examination of the best methods of dealing these cultural problems in strategic alliances†. In attaining this end, the following objectives will be explored: 1. The definition of the key concepts and ideas that intervene with culture in strategic alliances. 2. An examination of how these key ideas and concepts in culture affect strategic alliances. 3. Identification of the key approaches to dealing with cultural problems in strategic alliances. 4. An evaluation of the effective ness of these alternative approaches in dealing with cultural problems through the analysis of three practical cases of strategic alliances. Literature Review This section of the report would examine key issues and pointers that are necessary to attain a meaningful understanding of the ideas and concepts that are being discussed in this project. The section would draw on ideas and concepts that define and describe the key elements and aspects of the paper

Ethnic American- History Essay Example | Topics and Well Written Essays - 750 words

Ethnic American- History - Essay Example But the debate on Immigration today involves more complex issues as varied as the issues of human rights to cultural apprehensions to corporate economics. Thus for the second or third generation immigrant the issue is much more complex than the first generation immigrant. The big corporate companies approach the issue of immigration as a source of cheap labor availability. There are ethnic lobbies who want to strengthen their bases of political power, using the immigrants. Even the opponents of immigration don’t have a common platform. Protecting the American culture from getting polluted by immigrants is the concern of the extreme rightists. Depressing wages and disappearing jobs are what are worrying the labor advocates. Thus the immigration debate today is beyond the perception of any single immigrant group like the Mexicans and is much more complex than what the first generation immigrants faced. The most important aspect of the debate about immigration today is the economic aspect of it. The corporate lobby in the United States wants not to stop immigration at all, because these immigrants constitute a source of cheap labor. One can employ an immigrant for meager wages with no other benefits of labor. This helps them to increase their profits enormously. More over these immigrants are ready to work in areas where American workers are reluctant to work. Thus these illegal migrants fill up the jobs which the Americans refuse to take up, because they are unpleasant and physically demanding with bad working conditions, especially in agriculture, construction and service industries. The Pew Hispanic Centre estimates that in 2001 workers with out legal documents comprised 58% of work force in agriculture, 23.8 % in private house hold services 16.6% in business services 9.1% in restaurants and 6.4 % in construction. Almost 90% of the immigrant workers are not educationally qualifi ed enough to be conscious of the price of the work they are

Audit of School Community Resources and Supports Assignment

Audit of School Community Resources and Supports - Assignment Example This makes the school administration to document the resources that it has and identify the gaps and weaknesses. Using this information, it can devise viable ways through which it can source for important resources. It is against this background that this paper provides an audit of the school in light of the community services and supports. To ensure a coherent consideration, it analyses the relative strengths and gaps in a bid to underscore the extent of these inconsistencies to the performance of the school and improvement of student behavior. Activities Conducted During the Audit The researcher spoke to about 50 individuals to determine the type of resources and support systems that were in place as well as their importance to the school. This also sought to determine the resources that were missing and what would be done to ensure that they are sourced. Further, the researcher interviewed the students to determine the manner in which they benefit from the available resources. The interviews were aimed at establishing whether the students are comfortable with the available resources and what they think should be done to improve performance. The researcher then spoke with the key stakeholders in the industry and specifically, those that were directly involved in the support system. These ranged from the school administrators such as the superintendants, teachers, chief academic officers, parents and a host of other education officials. Further, the researcher conducted a survey of the fifth grade students to determine whether they feel both physically and emotionally supported, safe, challenged or connected. Underlying efforts in this regard were also geared towards underscoring the nature of the learning environment and to what extent it encourages, inhibits or and supports social responsibility. Finally, the researcher reviewed the reports that had been previously made regarding the current support systems, their impacts on the behavioral wellbeing of the s tudents as well as their contribution to the academic performance of the students. The preceding activities had insightful views about the state of the support system and its contribution and influence on the overall performance of the students. They identified the support systems and services currently available and those that are missing. Most importantly, the findings underscored the strengths and weaknesses of each. At this point, it is worth noting that the preceding information is vitally important. Essentially, Scott and Hunter (2001) assert that it would act as a basement upon which critical decisions would be made. In particular, it would be important to positively emphasize the strength and eliminate or discourage the weaknesses. This way, the support systems and services would yield desirable outcomes. Critique of Strengths and Gaps One of the strengths that the institution has pertains to the active parent involvement in the education of the students. In this regard, the parents are well informed about their roles in the learning process. They attend all the meetings that are geared towards addressing the challenges that the students face. In addition, there is a cordial relationship between the teachers and the parents. In this respect, Lawson and Sailor (2000) assert that active involvement of the parent in the life of the student enables the former to understand the challenges being faced by the