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The Great Gatsby By F. Scott Fitzgerald - 993 Words

Jay Gatsby’s character in The Great Gatsby is a mystery. His true intentions for his parties and lavish lifestyle are subtly revealed, leaving his character open to the reader’s interpretation. He invites party guests to his house, most of whom he does not know, to get drunk and have a good time. Most strangely of all is Gatsby’s befriending of Nick, a man of little social status who lives next door. Gatsby’s true intentions are recognized by very few. While most of his party guests are blind to his insincerity, the owl-eyed man reveals this aspect of him, allowing Gatsby’s material faà §ade to be better understood by the reader. During his parties, the guests are generally unfamiliar with Gatsby and believe him to be a man of mystery. Rumors frequent the parties regarding his background, like when one of the girls in yellow told Nick that â€Å"Somebody told me they thought he killed a man† (Fitzgerald 44). Likewise, when Nick and Jordan discussed Gatsby, Jordan says â€Å"he told me once he was an Oxford man,† before continuing on to say she did not believe it (49). Despite these suspicions, most of the guests are too drunk to care what Gatsby’s background includes or, in the case of Oxford, excludes. Just after raising suspicions about Gatsby’s Oxford education, Jordan immediately plays down the concern by telling Nick she enjoys the large parties Gatsby throws (49). Jordan, however, is not the only guest who is caught by Gatsby’s mysteriousness only to be distracted by some otherShow MoreRelatedThe Great Gatsby by F. Scott Fitzgerald1393 Words   |  6 PagesF. Scott Fitzgerald was the model of the American image in the nineteen twenties. He had wealth, fame, a beautiful wife, and an adorable daughter; all seemed perfect. Beneath the gilded faà §ade, however, was an author who struggled with domestic and physical difficulties that plagued his personal life and career throughout its short span. This author helped to launch the theme that is so prevalent in his work; the human instinct to yearn for more, into the forefront of American literature, where itRead MoreThe Great Gatsby By F. Scott Fitzgerald1343 Words   |  6 PagesHonors English 10 Shugart 18 Decemeber 2014 The Great Gatsby F. Scott Fitzgerald s 1925 novel The Great Gatsby is a tragic love story, a mystery, and a social commentary on American life. The Great Gatsby is about the lives of four wealthy characters observed by the narrator, Nick Carroway. Throughout the novel a mysterious man named Jay Gatsby throws immaculate parties every Saturday night in hope to impress his lost lover, Daisy Buchanan. Gatsby lives in a mansion on West Egg across from DaisyRead MoreThe Great Gatsby By F. Scott Fitzgerald1155 Words   |  5 PagesThe Great Gatsby The Jazz Age was an era where everything and anything seemed possible. It started with the beginning of a new age with America coming out of World War I as the most powerful nation in the world (Novel reflections on, 2007). As a result, the nation soon faced a culture-shock of material prosperity during the 1920’s. Also known as the â€Å"roaring twenties†, it was a time where life consisted of prodigality and extravagant parties. Writing based on his personal experiences, author F. ScottRead MoreThe Great Gatsby By F. Scott Fitzgerald1166 Words   |  5 Pagesin the Haze F. Scott Fitzgerald lived in a time that was characterized by an unbelievable lack of substance. After the tragedy and horrors of WWI, people were focused on anything that they could that would distract from the emptiness that had swallowed them. Tangible greed tied with extreme materialism left many, by the end of this time period, disenchanted. The usage of the literary theories of both Biographical and Historical lenses provide a unique interpretation of the Great Gatsby centered aroundRead MoreThe Great Gatsby by F. Scott Fitzgerald845 Words   |  3 PagesIn F. Scott Fitzgerald’s novel, The Great Gatsby, colors represent a variety of symbols that relate back to the American Dream. The dream of being pure, innocent and perfect is frequently associated with the reality of corruption, violence, and affairs. Gatsby’s desire for achieving the American Dream is sought for through corruption (Schneider). The American Dream in the 1920s was perceived as a desire of w ealth and social standings. Social class is represented through the East Egg, the WestRead MoreThe Great Gatsby By F. Scott Fitzgerald Essay970 Words   |  4 Pagesrespecting and valuing Fitzgerald work in the twenty-first century? Fitzgerald had a hard time to profiting from his writing, but he was not successful after his first novel. 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Scott Fitzgerald1607 Words   |  7 Pages The Great Gatsby is an American novel written in 1925 by F. Scott Fitzgerald. One of the themes of the book is the American Dream. The American Dream is an idea in which Americans believe through hard work they can achieve success and prosperity in the free world. In F. Scott Fitzgerald s novel, The Great Gatsby, the American Dream leads to popularity, extreme jealousy and false happiness. Jay Gatsby’s recent fortune and wealthiness helped him earn a high social position and become one of the mostRead MoreThe Great Gatsby By F. Scott Fitzgerald1592 Words   |  7 PagesMcGowan English 11A, Period 4 9 January 2014 The Great Gatsby Individuals who approach life with an optimistic mindset generally have their goals established as their main priority. Driven by ambition, they are determined to fulfill their desires; without reluctance. These strong-minded individuals refuse to be influenced by negative reinforcements, and rely on hope in order to achieve their dreams. As a man of persistence, the wealthy Jay Gatsby continuously strives to reclaim the love of hisRead MoreThe Great Gatsby By F. Scott Fitzgerald1646 Words   |  7 PagesThe 1920s witnessed the death of the American Dream, a message immortalized in F. Scott Fitzgerald’s The Great Gatsby. Initially, the American Dream represented the outcome of American ideals, that everyone has the freedom and opportunity to achieve their dreams provided they perform honest hard work. During the 1920s, the United States experienced massive economic prosperity making the American Dream seem alive and strong. However, in Fitzgerald’s eyes, the new Am erican culture build around that

System Azure Healthcare Limited Is Analysed-Myassignmenthelp.Com

Question: Discuss About The System Azure Healthcare Limited Is Analysed? Answer: Introduction Accounting policies are rules, principles, and procedures which are selected and followed by management of a company while preparing and presenting financial statements. It deals with depreciation methods, inventory pricing, and goodwill, consolidation of accounts, research and development costs. Azure healthcare limited is a global clinical management and healthcare communication solution providers. They are clinical management solution providers. The financial report and accounting system of Azure healthcare limited is analysed. According to Australian Accounting standard management it is important to necessary to make judgements and assumptions about assets and liabilities that are based on historical evidence. For a company it is important to determine estimation of lives of intangible assets. The company has reported principles of consolidation in their finance report. Business combination results in occurs when the company gains control over two or more businesses. This results in merging of assets and liabilities. Other key policies such as income tax, financial assets and liabilities, employee benefits have been discussed. Accounting flexibility can be understood as ability of the accounting system to adapt to changes in the company according to its needs, management and operations. For a company it is important to have an accounting strategy. Disclosure can be understood as releasing all information that is relevant and pertaining to company which has influence on decision of investors. For a company to be Australian Security Exchange (ASX) listed, it needs to follow certain rules with respect to disclosure. Red flag indicates that there is a potential problem with financial statement. Red flag is a subjective concept. Techniques to identify red flags are discussed. Financial reports of Azure healthcare limited comply with ASX standards. Azure health care limited: evaluation of accounting policies Azure healthcare limited is a global clinical management and healthcare communication solution providers. They are clinical management solution providers (Azure Healthcare Limited, 2017). They use reliable software solutions which meet the global standards. The company has a main subsidiary Austco Communication Systems Pty Ltd. It manufactures clinical workflow solutions for hospitals and nurse call system. Tacera is an internet based system for nurse call solution for hospitals and other healthcare facilities. CellGuard is another product for custodial market. It provides audio communication system which is inclusive of officer duress, discrete monitoring, background music distribution, cell intercom and public address announcements. MediCom is product for aged population. It enables nurses to promptly respond to call of the patient all the time (Reuters, 2017). Azure healthcare limited has invested substantially in research and development. They have realised the importance of rese arch and development in order to provide best service to clients (Sultan, 2014). The financial statement of Azura healthcare limited includes economic entities as well as controlled entities. Different components of the financial reports are highlighted below. Identify Key Accounting Policies Critical accounting judgements: according to Australian Accounting standard management it is important to necessary to make judgements and assumptions about assets and liabilities that are based on historical evidence. Other factors that influence these assumptions are taken into account. Actual results may vary from these assumptions and judgements. Judgements made in accordance with Australian Accounting standard significantly influence financial statement. The company tested the investment in subsidiaries as well as intangible assets. It was found that there was no impairment in goodwill, intangible assets and investment in subsidiaries (australia.gov.au, 2017). The allowance of doubtful debts implies the estimation of economic entity by management. At 30 June 2016, it was $195,000. The company pays income tax as per the rules and regulation to the jurisdiction in which it operates. For provision of impairment, it is important to assess degree of estimation and judgements. This is assessed by considering ageing of inventories, previous sales experience and factors that influence inventory obsolescence. For a company it is important to determine estimation of lives of intangible assets. To determine this estimation, the company takes into account historical experience with the asset, engineering estimates, statistical methods, judgemental estimates (Fazal, 2012).The depreciation charge will increase in situation where useful lives are less than the estimate or are sold and discarded. Principles of consolidation: there are four principles of consolidation like First, elimination of investment account, Second, capital reserve and goodwill of control, Third, minority interest, and Fourth, pre-acquisition and post-acquisition profit. In controlled entity of Azure Healthcare Limited, the company has power to make decisions related to operating and conomics policies of the entity (Kumar, 2016).This helps Azure Healthcare limited achieve its goals. Their financial statement contains the list of controlled entities. The transactions and inter-company balances between entities have been eliminated on consolidation. This included unrealised gains and losses. Accounting policies of subsidiaries have undergone change in order to ensure consistency. Using the acquisition method of accounting, subsidiaries which are acquired by the company are accounted. The change in ownership is accounted as equity transaction. When the company loses ownership of the subsidiary, it derecognises the entity (Hoyle, 2015). Business combinations: it occurs when the company gains control over two or more businesses. This results in merging of assets and liabilities. Businesses combinations are accounted by acquisition accounting method (Accounting tools, 2016). GAAP principles are followed in case of business combinations. It is accounted from the date the parent entity acquired control over business (acquisition date). Business combination and acquisition may lead to goodwill from bargain purchase. The technique used for measuring goodwill will impact on measurement of non-controlling interest which has to be recognised by the company. Cost of the investment in financial statements will include acquisition date fair value of the consideration of transferred business. Consideration will include liabilities incurred by the acquirer to the former owners of the business, sum of the assets transferred by the acquirer, and the equity interests issued by the acquirer. The measurement of consideration transferred includes all liabilities and assets which result from contingent consideration. any transaction which results from contingent consideration is categorised as equity instrument or financial liability. Income tax: income tax is the tax calculated on the income of company which is paid to the jurisdiction. Income tax is calculated on the basis of income tax rate of that jurisdiction. Current tax is calculated on the basis of amount of tax payable by the company in accordance with taxable loss or profit for that year. To calculate current tax, tax laws and tax rate are required. Current tax is considered as a liability to an extent where it is unpaid (Accounting Explained, 2013). If the amount reported on income tax return for a particular year is different from the year that entry appeared on financial statement, then it results in deferred income tax. It is accounted using balance sheet liability method. It is applicable in all assets and liabilities where their taxable differences (temporary). This tax liability is applicable on investments in subsidiaries where there is temporary difference. Current tax and deferred tax are identified as income or expense in income statement (Tearney, 2015). Azure healthcare limited and its subsidiaries have an income tax consolidated group. Each subsidiary has its own current and deferred tax liability. The current tax is assumed by the parent company. In the tax consolidated group, each subsidiary contributes to income tax in proportion to their contribution to the overall profit. Financial assets and liabilities: investments of the company are recognised and derecognised on the date where sale or purchase of an item is contracted. Terms of the contract requires delivery within given time frame established on the basis of market under consideration. Apart from initial recognition, subsidiary investments are evaluated as cost in financial statement. Financial assets are categorised as financial assets held-to-maturity investments, at fair value through loss or profit, loans etc. the nature and objective of the financial assets is important for determining the categories. Similarly, financial liabilities can be classified as at fair value through profit or loss, borrowing, etc. Effective interest rate method is used to calculate amortised cost of financial liability and asset. This rate is the rate of discounted future cash payments or receipts. The basis for financial income on effective interest rate is income. Other assets of the company are evaluated for impairment periodically and recorded in the balance sheet. The criteria for considering a financial asset as impaired is that objective evidence has occurred more than once after initial recognition (Nickolas, 2015). A company or an economic entity derecognises a financial asset when the cash flow expires or there is a transfer of financial asset. This is also applicable in case of financial liability. Property, plant and equipment: all the property, equipment and plants are depreciated. The fixed assets are depreciated on diminishing value or straight line basis over their useful lives to the company. Depreciation starts from the time the asset is acquired. Leasehold Improvements are depreciated either over unexpired period or estimated useful lives of improvements. At each balance date, the residual value and useful lives of the assets are evaluated and adjusted. In the current year, there is no change in material. In case of an asset, if the carrying amount is greater than recoverable amount then it is written immediately to its recoverable amount. Profit and loss are evaluated by comparing proceeds and the carrying amount. The profit and loss are recorded in income statement. Leases: financed leases can be understood as leases of fixed assets that are transferred to the company. Except legal ownership, all benefits and risks associated with the fixed assets are transferred to the company. To depreciate leased assets, straight line or diminishing value over estimated useful lives is employed. Leased payments are divided between lease interest expense and reduced lease liability. Lease payments are charged as expenses in the lease period (the benefits and risks remain with the lesser) (Azure Healthcare, 2017). Intangibles: goodwill on consolidation as well as goodwill is recorded as the amount by which purchasing price for business exceeds the fair value attached to overall assets at acquisition date. Goodwill as well as the goodwill on consolidation that are purchased are evaluated annually for impairment. Evaluation may occur more frequently if required or if there is an indication of impairment (AASB 136 Impairment of Assets) (Azure Healthcare, 2017). Research and development costs are considered as expenditure in the period of occurrence. Development expenses are considered as expenditure when there are no internally produced intangible assets. There are certain criteria for identifying intangible arising from development expenses. They are: Technical feasibility of intangible asset Intention for completing intangible asset Use or sell intangible asset. Assessing future benefits of intangible assets. availability of adequate financial, technical, and other resources to complete the development Reliable method of measuring expenditure associated with intangible asset during development. Employee benefits: in the balance sheet, provision is made for companys liability for benefits of employees. Employee benefits arise from the services of employees. The employee benefits are settled in one years period. Benefits include salaries and wages, sick leaves, paid leaves, annual leaves. They have to be settled within one year. Other benefits which are can be paid later than one year are evaluated on the basis of future cash outflow. Contribution of the employee are made by the company to well defined superannuation funds. They are considered as expenditure when incurred (Azure Healthcare, 2017). Earnings per share: they are of two types: basic earnings per share and diluted earnings per share. Basic earnings per share is estimated by dividing profit attributable to all the shareholders of Azure Healthcare Limited by the weighted average number of ordinary shares outstanding during the financial year. It is exclusive of costs of servicing equity. Diluted earnings per share modify the numbers used in determining the basic earnings per share. It takes into consideration the effect of income tax and other financial costs linked with dilutive potential ordinary shares (Azure Healthcare, 2017). Assess Accounting Flexibility Accounting flexibility can be understood as ability of the accounting system to adapt to changes in the company according to its needs, management and operations. It also implies that information system employed by a company should have capacity to grow and change along with the company. Change in the accounting system is important because companies undergo change periodically (Olad, Z. S. and Amiri, 2016).Accounting system should be flexible enough to adapt to the change. Accounting system should grow and expand in order to keep records and track financial growth of company accurately. It is also referred to as financial flexibility. it is determined by companys capability to deal with unexpected expenditure and investments. It is assessed by examining how well company uses leverage and cash holdings (Denis and McKeon, 2016). Companies which are highly flexible in financial terms or are superior financially are able to deal with economic situations such as recession. They are also able to take advantage of investments which are unexpected or unplanned. On the other hand, companies with very stringent accounting and financial policies are unable to respond properly to unexpected situations. Such companies are not able to survive in economic downturns. Their rigid policies lead to their downfall (Koch et al, 2012) There are several universally accepted components of financial flexibility (they may vary according to different analysts and investors). Leverage: it is defined as use of debt in order to increase total profit which is returned to companys shareholders. In other words, leverage can be understood as using borrowed money to increase companys profit. This is the money which is used to finance assets. Cash Holdings: cash holding imply coins, check, paper money, money in bank, money orders etc. Debt ratio, that is, ratio of total liabilities of the company to total assets and debt to equity, that is ratio of total liabilities to owners equity are most common methods to measure leverage. The value of these ratios determines the risks associated with financial hardship. High ratios lower financial flexibility, hence, lowering companys ability to borrow. Financial or accounting flexibility is important for company. Flexible budget is important for analysing deviation between actual and expected output. It helps to compare actual costs with budgeted costs at actual volume. It helps in comparison between actual cost and expected cost for business activity. Flexible budget is important to fulfil the goals of cost control. It determines the points where actual performance deviated from planned performance. Azure healthcare limited has flexible accounting policies. The accounting policies will help the company strive difficult financial situations. The company can also take advantage of investments. It can also take over other businesses and form mergers. The flexibility of the accounting system has helped Azure healthcare limited to grow and strive. Evaluate Accounting Strategy For all companies, accounting is a crucial business function. It involves collecting, recording and analysing financial information. This information plays an important role in decision making. Financial information is a great source for detailed information regarding business and its operation. Companies use historical and past financial data for planning new strategies. It helps in growth of business. accounting growth strategies include accelerating income, expanding through profits, building strategic business relationships, streamlining current production operations and diversifying business operations (Bonin, 2013). The decisions made on the basis of previous historical information helps in prediction of success of future business venture. This information can be used to improve certain functions of the company. Azure healthcare limited makes critical accounting judgements and assumptions on the basis of historical information. Their allowance of doubtful debts was $111,000 on 30 June 2012. It increased to $195,000 in 2016 (Azure Healthcare, 2017). A large number of companies and business depend on banks and investors for financing. These loans lead to negative cash flow (the cash moves out of the business, resulting in losses). Business owners should review financial accounting data periodically and develop strategies which ensure profit and growth of business. Azure healthcare limited is dependent on intangible assets and business combinations for financing. The business leaders take responsibility for profit and loss incurred by the company during operations. They require information regarding financial performance for further decisions. This information helps them to re-evaluate and re-organise their decisions. Azure healthcare limited has invested in mergers (business combinations). They use their financial information and data when taking decisions regarding mergers or acquiring subsidiaries. They also take into account the companys objectives and goals while taking such decisions. Azure healthcare limited have a well-established risk management system and control mechanism. They implement decisions systematically and implement board approved budget and plan. The companys board ensure effective risk management (Azure Healthcare, 2017). Evaluate the Quality of Disclosure Disclosure can be understood as releasing all information that is relevant and pertaining to company which has influence on decision of investors. For a company to be Australian Security Exchange (ASX) listed, it needs to follow certain rules with respect to disclosure. Australian Security Exchange expects companies to have periodic as well as continuous disclosure. Disclosure is considered important for integrity of market. It is important for two ASX priorities: efficient and fair market and informed and confident investors (Basu and Forbes, 2014). Azure healthcare limited has complied with Australian Security Exchange (ASX) in preparing continuous and periodic financial reports. This company prepares financial reports annually. The financial reports are available on their website and can be accessed by anyone. They are readily available for both investors and general public. The disclosure of company seems adequate. Their financial reports consist of information about director, role of management, board members, board formal induction program, role of company secretary, risk management, remuneration policy, diversity policy etc. their financial report discusses different aspects of financial policies. The report lacks footnotes. Footnotes are important for explaining certain points to the investors. The financial report has clearly stated the objectives of the company, its relation with shareholders and market. The company follows continuous disclosure policy which is crucial for commitment with shareholders. Their financial r eport also consists of ethics and code of conduct followed by employees. Companys officers and employees are bound by securities trading contract (Azure Healthcare, 2017). Generally accepted accounting principles (GAAP) has laid out set of accounting procedures, principles and standards which should be followed by a company while preparing financial report. It is combination of universally accepted methods of reporting accounting and financial data and authoritative standards set by board members. It is important for improving quality of information provided by company (Shroff, 2017). Identify Potential Red Flags Red flag indicates that there is a potential problem with financial statement. Red flag is a subjective concept. Red flag for one investor may be desirable for another. Red flags help in identifying problems. They should be carefully picked up by the investor. Companies should also identify red flags and rectify problems. There are several ways to identify red flags in financial reports. Heightened inventory is an indicator of red flag. If inventory is shows profit, but there is no change within the company, then it indicates that there is a problem. This problem can be identified by carefully examining the balance sheet. Large number of account receivables is good indicators of growth (Heshin-Bekenstein, M. and Hashkes, 2015). It is profitable only when the amount is actually collected. When receivables increase, it is important to adjust collection process accordingly. Company should also become stricter with credit policy. Another important red flag is selling of unused or underutilised assets to pay debts or for short term finances. This is a problem situation for company. To ensure accuracy of losses, disposals, inventory should be carefully examined. Poor cash flow pattern is also a red flag. When cash flows out of business, investors begin to worry and may choose to withdraw. Another red flag is non-operating income. Income statement of the company should be c onsistent. Compliant with the Conceptual Framework In Australia, a business or a company can choose either of the two basic frameworks required to prepare financial reports. There is an accounting framework and a legal framework. For big businesses, there are greater complying issues. ASX-listed companies prepare annual financial reports which can be audited easily and are available for everyone. Companies listed in Australian Security Exchange are required to report continuous and periodic financial reports. Azure healthcare limited has a continuous disclosure policy which is available on request. ASX has laid down set of guidelines which are to be strictly followed by companies. they have set of principles of listing rules and applications of listing rules. There are specific guidelines for continuous disclosure and periodic disclosure (Exchange, 2014). Conclusion Azure healthcare limited is a global clinical management and healthcare communication solution providers. The financial statement of Azura healthcare limited includes economic entities as well as controlled entities. Some of the key accounting policies are discussed. Frists, Critical Judgements made in accordance with Australian Accounting standard significantly influence financial statement. In controlled entity of Azure Healthcare Limited, the company has power to make decisions related to operating and financial policies of the entity. This helps Azure Healthcare limited achieve its goals. Business combination and acquisition may lead to goodwill from bargain purchase. The technique used for measuring goodwill will impact on measurement of non-controlling interest which has to be recognised by the company. Income tax is the tax calculated on the income of company which is paid to the jurisdiction. Income tax is calculated on the basis of income tax rate of that jurisdiction. Finan cial assets are categorised as financial assets held-to-maturity investments, at fair value through loss or profit, loans etc. the nature and objective of the financial assets is important for determining the categories. Similarly, financial liabilities can be classified as at fair value through profit or loss, borrowing, etc. other key accounting policies are highlighted. Azure healthcare limited is financially flexible. Accounting flexibility is important for a company to deal with adverse economic conditions. Azure healthcare limited has complied with Australian Security Exchange (ASX) in preparing continuous and periodic financial reports. Red flags help in identifying problems. They should be carefully picked up by the investor. Azure healthcare limited has complied with ASX standards of reporting. Reference Accounting Explained (2013) Income Tax: Current Vs. Deferred. [ONLINE]. Available at: https://accountingexplained.com/financial/taxes/income-tax (Accessed: 14 September 2017). Accounting tools (2016) Business combination. [ONLINE]. Available at: https://www.accountingtools.com/articles/2017/5/10/business-combination (Accessed: 14 September 2017). Australia.gov.au (2017) Australian Accounting Standards Board. [ONLINE]. Available at: https://www.australia.gov.au/directories/australia/aasb (Accessed: 14 September 2017). Azure Healthcare (2017) Annual Report FY2016. [ONLINE]. Available at: https://azurehealthcare.com.au/annual-report-fy2012-html-version/ (Accessed: 14 September 2017). Azure Healthcare (2017)Annual Report FY2012. [ONLINE]. Available at: https://azurehealthcare.com.au/annual-report-fy2012-html-version/(Accessed: 14 September 2017). Azure Healthcare Limited (2017) Azure A history of innovation. [ONLINE]. Available at: https://azurehealthcare.com.au/sample-page-2/about-us/ (Accessed: 14 September 2017). Basu, A.K. and Forbes, B. (2014) Does fundamental indexation lead to better risk?adjusted returns? New evidence from Australian Securities Exchange, Accounting Finance, 54(3), pp.699-728. Bonin, H. (2013) Generational accounting: theory and application. Germany: Springer Science Business Media. Deegan, C. (2013) Financial accounting theory. McGraw-Hill Education Australia. Denis, D.J. and McKeon, S.B. (2016) Proactive Leverage Increases and The Value of Financial Flexibility, Journal of Applied Corporate Finance, 28(4), pp.17-28. Exchange, A.S. (2014) Corporate Governance Principles and Recommendations. Sydney: ASX Corporate Governance Council, 27 March. Fazal, H. (2012) What factors are considered in determining useful life of intangible asset?. [ONLINE]. Available at: https://pakaccountants.com/factors-to-consider-determining-useful-life-intangible-asset/ (Accessed: 14 September 2017). Hassan, N.S. (2014) Investigating the Impact of Firm characteristics on the Risk Disclosure Quality, International Journal of Business and Social Science, 5(11). Heshin-Bekenstein, M. and Hashkes, P. J. (2015) Intestinal malrotation as a misdiagnosis of pediatric colchicine resistant familial Mediterranean fever, Pediatric Rheumatology, 13(1), pp.45. Hoyle, J.B., Schaefer, T. and Doupnik, T. (2015) Advanced accounting. USA: McGraw Hill. Koch, A.S., Lefanowicz, C.E. and Shane, P.B. (2012) Earnings Guidance and Earnings Management Constraints. Kumar, s. (2016) Principles of Consolidation: 4 Principles | Company Accounts. [ONLINE]. Available at: https://www.yourarticlelibrary.com/accounting/holding-company/principles-of-consolidation/principles-of-consolidation-4-principles-company-accounts/68380/ (Accessed: 14 September 2017). Nickolas, S. (2015)What is the effective interest method of amortization?. [ONLINE]. Available at: https://www.investopedia.com/ask/answers/063015/what-effective-interest-method-amortization.asp (Accessed: 14 September 2017). Olad, Z. S. and Amiri, H. (2016) The effect of cost Accounting change on the performance of Manufacturing Companies in Khuzestan, Bull. Env. Pharmacol. Life Sci. (1) pp. 78-91. Reuters (2017)Azure Healthcare Ltd (AZV.AX). [ONLINE]. Available at: https://www.reuters.com/finance/stocks/overview/AZV.AX (Accessed: 14 September 2017). Shroff, N. (2017) Corporate investment and changes in GAAP, Review of Accounting Studies, 22(1), pp.1-63. Sultan, N. (2014) Making use of cloud computing for healthcare provision: Opportunities and challenges, International Journal of Information Management, 34(2), pp.177-184. Tearney, M.G. (2015) Discounting deferred tax liabilitiesreview and analysis, Journal of business, finance and accounting.

Parenting Managing and Controlling Behavior of a Child

Parenting is an activity that involves various aspects. One of the issues in parenting is managing child behavior. This paper analyzes what a parent should do to guarantee proper growth of a child.Advertising We will write a custom essay sample on Parenting: Managing and Controlling Behavior of a Child specifically for you for only $16.05 $11/page Learn More Introduction Managing or controlling behavior of a child is one big problem that parents face. Human behavior is not predictable neither is it cured. When children grow, their behaviors change as they continue interacting with the world. This implies that human personality is not static but dynamic. In most cases, children who seem to be quiet at ages 3 to 6 turn out to be disruptive when they get to age 10 and above. Parents therefore have a responsibility of determining the kind of behavior to accept and encourage their children to ape (Novak, Pelaez, 2002). This varies with age because behaviors tolerated at infancy may perhaps be discouraged at adolescence stage. This paper will analyze behavior change in children as a parenting issue. Website 1: Behavior Issues with Children The site was found through keying in some parental issues related to child behavior. The researcher keyed in the phrase â€Å"parental issues†. The search engine utilized was Google, which is easy to use and gives a variety of options for the researcher to choose. The address for the site is https://www.sutterhealth.org/pamf/health/childrens-health. Palo Alto Medical Foundation created the site in 2011. Pablo Alto Medical Foundation authored the data implying that none of the information can be reproduced without permission. The organization is a registered medical institution that provides information to the public as regards to child health issues. The main objective of the author is to inform the public about the parenting needs and challenges faced by parents in bringing up children (PAMF, 2011).Advertising Looking for essay on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The site explains some of the most important things that parents must know in case they are to bring up their children well. For instance, the author notes that it is imperative for parents to understand the behavior of children because it facilitates proper action. Again, the author suggests that parents should set guidelines for children, which allows them to internalize what is required of them. The site is therefore resourceful and parents are encouraged to go through it. In the modern society, parents should take control of their children’s life by instilling positive attitude in them. This will manifest in adulthood, which further determines the success of an individual. The site has one weaknesses that is, its inability to address behavioral problems in detail. The article is too brief making it difficult to equip the reader with n ecessary information. Website 2: Behavior Problems in Children Information about behavior problems in children was obtained from the website through Google searching. The researcher typed in the phrase ‘parenting issues’ to obtain the data. The address of the site is https://www.sensory-processing-disorder.com/behavior-problems-in-children.html. The site was created in 2011. Spock, who is a child psychologist and child psychiatrist, posted the information in the site. The author has a good foundation in dealing with children related issues particularly behavior disorders. A child psychologist is trained in handling all forms of disorders in children (Spock, 2011). Spock might therefore advice parents on what to do because he bases his conclusions on confirmed psychological research. Spock’s aim is to market his profession and writings on child behavior. The author is more concerned about treating patients or giving advice to the affected in society. A fee is char ged for every service meaning that the author uses the internet to woe customers.Advertising We will write a custom essay sample on Parenting: Managing and Controlling Behavior of a Child specifically for you for only $16.05 $11/page Learn More The site is resourceful and recommended to parents because it highlights some of the behavioral disorders in children and goes ahead to offer background information as well as suggesting solutions. The article deals with the cause and effect, which is beneficial to parents seeking to equip themselves with parenting skills. Just like site one, information in this page is limited. It cannot satisfy the reader seeking to know much about parenting. Any piece of information is recommended to parents wishing to attain parental knowledge hence this site is of help too. Comparison of the two Sites There are some slight variations concerning the two sites. The first site is too brief, its author is a medical doctor and th e major aim is to educate the public. A psychologist edited the second site implying that it is more insightful. However, the second site is money oriented that is, parents acquire information at a pay. In terms of content, the two sites are similar. The authors aim at presenting basic principles for addressing behavioral change in children. The second author goes a notch higher to explain effects of behavioral change in children. Spock observes that neglecting the needs of children not only spoil them but also causes poor performance in school. The two sites differ in the way they present ideas. The first site uses a medical perspective, which is scientific while the second perspective utilizes social concepts that allow more understanding. After analyzing the two sites, it is concluded that parents have a role to play in molding the behavior of a child. Furthermore, child behavior is one of the complex issues facing parents all over the world (Savelsbergh, 2005). Find two scholarl y journal articles (via Psycho-Info or Google Scholar) that address the topic you have chosen Article 1 The researcher asked participants whether violent video games affected children’s behavior. Adolescents were asked whether they play violent games. The researcher wanted to know how many games a child played or the amount of time spent in playing games.Advertising Looking for essay on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The study population involved both parents and adolescents. Six hundred and seven grade eight and one hundred and eleven grade nine students took part in the study (Gentile, Lynch, 2004). The respondents were drawn from four Midwestern schools. Sixty-one pupils were from private institutions while 350 were from public schools. A rural public school was also included in the study with a study population of 196 students. In terms of percentage, 52% were male. For parents, letters were sent to them via email. Parents were requested to respond to questions posed to them in the questionnaire. The study found out that exposure to violent video games is directly linked to hostile behavior. The research went ahead to confirm hypothesis as regards to this statement. An adolescent was affected more when he/she increases the number of video games watched per day. It was also established that adolescents became more violent the moment they developed interest in watching or playing violent game s. Furthermore, adolescents regularly engaging teachers in quarrels were addicts of violent video games. Such children could easily fight others. Nonetheless, it was confirmed that adolescents who liked fighting and quarreling with teachers were less argumentative meaning that they acted easily. The study shows further that parents have a role to play in shaping a child’s behavior. The research suggests that parents should always check what their children do at free time and try to show them what is suitable. Electronic media such as the television worsens the attitude of the already aggressive adolescent. It is advisable that parents and other stakeholders approach the influence of media on child behavior cautiously (Golden, 2007). Article 2 The researcher wanted to establish a link between homosexuality and child behavior. He therefore posed some questions to respondents to take their views as regards to child nurturing in a homosexual family (Rekers, 2004). The researcher asked children how they felt knowing that their parents were homosexuals. The researcher has a strong argument based on evidence. Children are affected by the behaviors of parents implying that parents should adjust their actions first if their children are to be responsible members of society. Participants were requested to respond to specific questions designed by the researcher. The researcher wanted to know whether homosexuals had relationships with foreigners. The researcher organized for an interview and asked each participant to give views. The researcher critically analyzed the views of each individual to arrive at conclusions pertaining to child behavior. The researcher noticed that adoption and foster care is not to be exercised by homosexual individuals. Such relations are usually problematic and short-lived. Children do not enjoy the basic love from either the mother or father. Most homosexuals were found to be alcoholic or abusers of drugs. In this case, children underg o psychological traumas, which affect them later on in life. Children may become intolerant to other people’s views because of poor parenting. Comparison and Contrast Both articles present some of the most important tenets of parenthood. A responsible parent will always want to know what the child does after school. The first article support parental monitoring while the second gives some of the things that parents should not do in order to ensure normalcy in the family. The two articles challenge parents to be more vigilant and come up with other leisure activities for children. The media has enormously contributed to juvenile delinquency although parents are reluctant to reduce its influence. The only weakness of the first article is that it does not give solutions to the problem. It only highlights various problems brought about by violent video games. Again, the sample used is too small for generalization. The sample is biased because other stakeholders such as school adm inistrators were not involved in the study. The second article is strong because of its scope. The sample used in the study is representative and less biased. The only weakness is that it bases its arguments on pure science. It does not take into consideration the changing nature of society (Cautilli, Dziewolska, 2006). The two articles would be recommended to parents because they both bring out the major issues in parenting. The family is supposed to be a primary unit of life charged with the responsibility of socialization. This role is being lost to the media at a faster rate, which renders parents irrelevant in a child’s learning process. Homosexuality is not only the cause of delinquency but also depression in children. Therefore, the two articles are important in equipping parents with child rearing dexterities. The findings do not conflict in any way but augment each other in offering important information to parents. Finally, answer the following questions in approxi mately 2.5 pages Modern or contemporary parenting needs are more challenging and demanding as opposed to how it used to be some years back. Increasing technology have introduced new issues that parents need to take care of. The family no longer plays its key role of educating a child but in its place, the school, media, polity and society has taken over. Production and consumption of goods and services in the post-modern society are undertaken concurrently. This means that information reaches to the child before a parent is aware of its content. Parents are encouraged to establish strong links with their children in case they are to succeed in controlling them. Techniques applied by our ancestors in upbringing of children cannot flourish in the post-industrial society. Parents must seek advice from experts on how to live with their children. Human behavior is dynamic implying that it changes with time. It is advisable for a parent to stay with his/her children in order to master the patterns of behavior (Commons, Miller, 2007). The most important thing in solving a child’s problem is to understand the nature of the problem. Problems are not the same meaning that different solutions exist. Parental issues are purely social hence contacting a child psychologist or any other qualified psychologist would be recommended. Moreover, a parent can talk to other parents preferably the more experienced ones. Some problems calls for doctor’s attention hence it is upon parents to categorize problems with the help of psychologists. Religious leaders can also contribute to positive behavior change in children especially the adolescents (Achenbach, Rescorla, 2001) Apart from books, journal articles are the best to use in conducting any study. They offer accurate data that facilitates referencing. Authors of journal articles are usually experts in various fields who possess sufficient knowledge as regards to a topic. The findings are concluded after thorough re search and approved by relevant bodies. Any scholar found contravening the laid down regulations is normally barred from practicing the skill. Information found in the websites such as Wikipedia is usually anecdotal and not supported by any writing. A writer gives his/her opinion, which varies from person to person. Journal articles are more reliable because the research findings can be replicated. This means that another research can conduct the same study using the same tools and arrive at the same conclusions. Information posted in the website is general while journal articles give specific and detailed information. Of the four resources explored in this paper, it is advisable that an individual goes for the last two that is, the journal articles. Facts are clearly arranged in a journal article, which facilitates understanding and easy conceptualization of ideas. Abstracts of Articles 1. Gentile, D., Lynch, P. (2004). Effects of Violent game habits on adolescent hostility, aggre ssive behaviors, and school performance Video games are some of the liked activities by children in the world. Scholars in the contemporary society associate violent video games with behaviors such hostile cognitions, bad attitudes and misdemeanors. The article talks about the games liked by children (adolescents) and how they are influenced in terms of performance in school and general behavior. The article seeks to know the role of parents as regards to monitoring of their children. The article establishes the link between video content and a child’s behavior such as hostility to teachers and physical fights. Through analysis, the researcher found out that adolescents who expose themselves to violent video games are probably more hostile and perform dismally in class. The article concludes its findings by advising parents to be more vigilant. 2. Rekers, G. (2004). Review of Research on Homosexual Parenting, Adoption and Foster Parenting The researcher in this article examin es how homosexuality affects growth and development of a child in a family. The research seeks to unravel the kind of behaviors exhibited by children from homosexual families. Through evaluation, Rekers posits that the level of stress is much higher in children from homosexual families than heterosexual ones. Foster care brings about psychological disorders to children, which ends up harming them in mature commitments. The researcher seeks to know why children under foster care are susceptible to behavior disorder, suicide attempt and desperate ideation. The researcher postulates that homosexuality is highly disapproved by the majority in society, which complicates the lives of the school-going children. They feel shame, discomfiture and fear of denunciation, disturbed in friendships and risk banishment. It is advisable for parents to adopt heterosexual relationships in order to keep adopted or real children safe. The researcher is also worried about homosexual relationships because they prove to be temporary. This would leave children parentless in case the partners break. Children lack either the father or mother figure in the family, which denies them needed love. In a family setting, each partner has a role to play in upbringing children. Male-female marriage is the only form that guarantees constancy. References Achenbach, T.M., Rescorla, L. A. (2001). Manual for the ASEBA School-Age Forms and Profiles. Burlington, VT: University of Vermont Research Center for Children, Youth, and Families. Cautilli, J.D., Dziewolska, H. (2006). Brief Report: The Use of Opportunity to Respond and Practice to increase efficiency of the stepping reflex in a five-month-old infant. Behavior Analyst Today, 7(4), 538–547. Commons, M.L., Miller, P.M. (2007). How Early Negative Care giving Experiences Relate to Stage of Attachment. Behavioral Development Bulletin, 13, 14–17. Gentile, D., Lynch, P. (2004). The effects of violent video game habits on adolescent ho stility, aggressive behaviors, and school performance. Journal of Adolescence, 27(1), 5–22. Golden, J. (2007). Editorial – Introduction – Children with behavioral and emotional problems: Is their behavior explained only by complex learning, or do internal motives have a role? International Journal of Behavioral Consultation and Therapy 3 (4), 449–476. Novak, G., Pelaez, M. (2002). A behavior-analytic developmental model is better. Behavior and Brain Sciences, 25, 466–468. PAMF, (2011). Behavior Issues with Children. Web. Rekers, G. (2004). Review of Research on Homosexual Parenting, Adoption, and Foster parenting. University of South Carolina School of medicine: South Carolina, Columbia. Savelsbergh, G.J.P. (2005). Discovery of Motor Development: A Tribute to Esther Thelen. The Behavior Analyst Today, 6(4): 243–249. Spock, P. (2011). Behavior Problems in children: Finally a fresh new perspective on causes and treatment. Web. This essay on Parenting: Managing and Controlling Behavior of a Child was written and submitted by user Nakia to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.