Informative Essay Borderline Personality Disorders

Borderline Personality Disorders Hunter Boumans Central Louisiana Technical Community College †¢ DEFINITION- Aka BPD, is a mental disorder marked by ongoing intense mood swings, self-imaging problems, and impulsive behavior usually surfacing during adolescence to early adulthood and can lead to major psychological disorders later in life. †¢ POSSIBLE CAUSE/RISK FACTORS- The exact cause has not been distinguished yet. However, research shows that genetics, and environment as well as social factors are likely involved. Risk Factors Include: ïÆ'Ëœ Genetics- According to NIMH (nation institute of mental health) BPD is 5X more likely to occur if an immediate family member has it. ïÆ'Ëœ Environmental Social Factors- Research from Mayo Clinic has found that many people diagnosed with BPD have reported traumatic life events during childhood development. ïÆ'Ëœ Brain- Multiple research has found that certain abnormalities in the brains anatomy that regulate impulses and emotions may not be functioning normally and could be root of the cause. †¢ SIGNS/SYMPTOMS- Severe dissociative symptoms (ex. observing themselves from outside of their body), Uncontrollable and intense anger rages, Chronic depression Unstable and intense mood swings, episodes ranging in length from hours to days. Reoccurring suicide threats and self-harm Impulsive, dangerous behaviors such as driving fast and substance use Unstable relationships †¢ TREATMENT- ïÆ'Ëœ Therapy- †¢ General Psychiatric Management-Show MoreRelatedEssay on Factors Affecting the Complexity of Criminal Behavior1489 Words   |  6 PagesThis essay will consider the notion that any person could become a criminal. In considering this, the question ‘what makes a criminal a criminal’ will be discussed. Defining criminal behaviour is itself, difficult as it could be considered a wide range of behaviours from tasting fruit at the market to speeding to swearing at someone in frustration. Further to this discussion is a consideration of the roles that society and individuals have in defining and contributing to people engaging in criminalRead MoreWhat Makes a Criminal? Essays1778 Words   |  8 Pages Answering and understanding these questions is the core work of criminologists as most criminologists attempt to make sense of why people do certain things (Garland, Sparks 2000). This essay will consider the notion that any person could become a criminal and in so doing consider the initial question. This essay will outline a range of theories that attempt to describe human behavior in relation to criminal behavior given the complexities of behaviour. Several theories will be considered as no singleRead MoreLogical Reasoning189930 Words   |  760 Pagesprobable good consequences of each action and the probable bad consequences while weighing the positive and negative impact of each consequence. It’s a kind of cost-benefit analysis. Exercises 1. Columbus Day is an American holiday. Write a short essay that weighs the pros and cons and then comes to a decision about whether there should be more or less public celebration (by Americans and their institutions) on Columbus Day, October 12. Here is some relevant background information to reduce yourRead MoreDeveloping Management Skills404131 Words   |  1617 PagesCore Self-Evaluation Scale 103 Scoring Key 103 Comparison Data 103 2 MANAGING PERSONAL STRESS 105 SKILL ASSESSMENT 106 Diagnostic Surveys for Managing Stress 106 Stress Management Assessment 106 Time Management Assessment 107 Type A Personality Inventory 108 Social Readjustment Rating Scale 109 Sources of Personal Stress 111 SKILL LEARNING 112 Improving the Management of Stress and Time 112 The Role of Management 113 Major Elements of Stress 113 Reactions to Stress 114 Coping with StressRead MoreMetz Film Language a Semiotics of the Cinema PDF100902 Words   |  316 Pagesconstitute Chapter 5 was first read, and the Festival of the New Cinema (Pesaro, Italy), which organized the round-table discussion during which the last chapter in this volume was originally presented. The idea of bringing together a number of my essays in a single volume, thus making them more easily available, originated with Mikel Dufrenne, Professor at the University of Paris-Nanterre and editor of the series in which this work was published in French. He has my very warm gratitude. C . M. Cannes

Corporate Reporting in India - 9449 Words

REPORTING PRACTICE OF THE CORPORATE SECTOR IN INDIA Sham Lal amp; Sonia Lecturer in Commerce, Guest Faculty, Govt. Bikram College of Commerce, Patiala . Research Scholar, Dravidian University, Kuppum, AP. MA Economics Part II, Punjabi University, Patiala Abstract Disclosure is the communication of various details regarding the activities of the business which are to be disclosed either statutorily or otherwise, and it is to convey a true and fair view of the operating results and financial position to the users of financial reports. The study points out that the effective corporate reporting can only be achieved by a voluntary change in the corporate reporting philosophy. In order to achieve high standards of corporate reporting†¦show more content†¦They have suggested that the management of a company should take more interest in this area. . D.R. Singh and S.K. Bhargava (1978) in their study â€Å"Quality of Disclosure in the Public Sector Enterprises† have examined the annual reports of 40 public sector enterprises for the year 1972-73. They have concluded that the quality of disclosure varies from enterprise to enterprise. They have suggested that the quality of disclosure of information in the annual reports should be imp roved. Jawahar Lal (1985) in his book entitled â€Å"Financial Reporting by Diversified Companies† has examined an important issue namely whether diversified companies should report their results on segmental basis in their annual reports. He has discovered that the majority of Indian investors covered in the study prefer segment reports on the basis of broad industry grouping. Claire Marston (1986) in his published dissertation entitled â€Å"Financial Reporting in India† has attempted to compare and contrast the financial reporting practices in the United Kingdom and India. 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ACCA Global - Prudence and IFRS

Question: Discuss about the ACCA Global, Prudence and IFRS. Answer: Introduction NONI B LIMITED is an Australian based company. This company is been rewarded as the best loved company by the ladies in the country. It is a fashion retailer company. The company was listed on the Australian Stock exchange in the year 2000. The ownership of the company have passed from multiple hands and in the year 2014 the company was sold to Alceon Bidco. After this change, the management of the company acquired certain other brands which include Queens Park and Events etc. The management of the company believes that every day is special and thus we should look fabulous to cherish the same. The management in order to attract customers have focused more on style, fit and superior service and as result the same has been quiet successfully over the period of last so many years. ( Noni B) On the other hand, the LOVISA HOLDINGS LIMITED was established in the year 2010. The company has been developed as the leading company in the country that deals in fashion jewellery. The company has its retail outlets whose numbers crossed the mark of 240 not only in Australia but in New Zealand, Singapore, and Malaysia, South Africa and United Kingdom and other franchised stores in the Middle East. The company has developed a model through which the latest trend that identified quite easily and the targeted customers are been provided with a broad and quality range of the products. The company has itself developed a business model that has been used to designs, develops, sources and merchandises 100% of its Lovisa branded products. The company after been started in the year 2010 has opened its first international store in New Zealand in June 2010. The growth and vision of the company is very much evident with the fact that the management of the company within a period of one year fr om the date they went operational has opened 51 stores all across the globe. (Lovisa) Conceptual Framework Looking at the financial report of both the companies, the directors report and the auditor report that has been provided, the management of both the companies has clearly meet out the reporting requirements imposed on accountants and those charged with governance of corporations. As per companies law, the management of every company or the persons charged with governance , in the directors report is required to state that they have complied with the accounting standards and with all the required provisions which are applicable on the company and based on the same the auditor in his audit report highlight this point. In case of both the companies, the director and the audit report contains both these points clearly and is very much evident The Lovisa Holding Company is an Australian domiciled company which has been set up with an intention of making profit through the help of carrying out retail sale of fashion jewellary and accessories. The consolidated financial statement of the company includes the information for the holding as well for the subsidiaries companies. The notes to the financial statements demarks that the financial statements of the company are prepared in accordance with the Australian Accounting standards provided by the Australian Accounting Standards Board (AASB) and the Corporations Act 2001. The financial statements of the company at the same time comply with the International Financial Reporting Standards as issued by the International Accounting Standards Board. The management for the purpose of preparation has used the Australian and the IFRS interpretations that have been issued by the International Accounting Standards Board. The management of the company has adopted all the new accounting s tandards and any change in the interpretations that has been introduced during the period while preparing the financial statements of the company. The consolidated financial statements and supporting notes form a general purpose financial report. It: Has been prepared in accordance with the requirements of the Corporations Act 2001, Australian Accounting Standards (AASBs) including Australian Accounting Interpretations, adopted by the Australian Accounting Standards Board (AASB) and International Financial reporting Standards (IFRS) and Interpretations as issued by the International Accounting Standards Board; Has been prepared on a historical cost basis except for derivative financial instruments which are measured at fair value. Non-current assets are stated at the lower of carrying amount and fair value less costs to sell. Snap Shot from Annual report In the Audit independence note, the auditor of the company has clearly demarked that there has been no contravention of the provision of the corporation act in relation to the audit. There has been no evidence in the annual report which states that the management of the company hasnt complied with the accounting standards. On the other hand, in case of Noni B limited, the financial statements of the company are again prepared in accordance with the Australian Accounting Standards Board (AASB) and the Corporations Act 2001. The directors of the company are responsible to ensure that the financial statement of the company gives a true and fair view in accordance with the applicable Australian Accounting Standards and the Corporations Act 2001. The directors in Note 1 to the financial report have clearly highlighted the facts and have complied with the provisions of AASB 101, Presentation of Financial Statements. These general purpose financial statements have been prepared in accordance with the Corporations Act 2001, Australian Accounting Standards and Interpretations of the Australian Accounting Standards Board and International Financial Reporting Standards as issued by the International Accounting Standards Board. The Group is a for-profit entity for financial reporting purposes under Australian Accounting Standards. Material accounting policies adopted in the preparation of these financial statements are presented below and have been consistently applied unless stated otherwise. Except for cash flow information, the financial statements have been prepared on an accruals basis and are based on historical costs, modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and financial liabilities. There has been no evidence in the annual report which states that the management of the company hasnt complied with the accounting standards and the applied IFRS provisions or has contradicted with any of the interpretation that has been provided in by the board. The concept of prudence is likely to address the disparity in the corporate reporting. As per the prudence concept the expenditure and the liabilities are likely to be recognized in the books at times when the same has actually been occurred whereas in case of assets and income the same is likely to be recognized at times when the same has been realized. In the current scenario, the accountants and the accounting standards are facing the most criticism is in areas where the profit and the asset of the company are overstated. This risk has been addressed by including prudence in the accounting standards. The prudence concept now although been embedded in the accounting standards itself but still the same is required to be exercised separately by the preparers. Currently the prudence is very well discussed at the framework level at times of setting up the accounting standards. In the corporate governance statement, the management of both the companies has highlighted the importance of prudence and ensured that the financial statements of the company are prepared considering the prudence concept. The directors in the report has provided that the revenue and assets are recognized in the books only when they are certain whereas the expenses and the related liabilities are required to be recognized at time when the numbers are probable. Differences in disclosures NONI B LIMITED LOVISA HOLDINGS LIMITED companies are complying with the AASB standards and the Australian Corporations Act 2001, and the UK Companies Act 2006. There might be instances in the annual report of the two companies which shows that the disclosures made in the annual report for the same item may be different in both the companies considering the difference in the nature of the business. This difference in the disclosure requirement is also been highlighted in the below report out. NONI B LIMITED is an Australian based company. This company is been rewarded as the best loved and known ladies fashion retailer company in the country. The company is functioning only in Australia and is dealing only in the fashion retail. Thus there is no scope of going in for the segment reporting as there is only one operating segment in functioning. On the other hand, the LOVISA HOLDINGS LIMITED was established in the year 2010. The company has been developed as the leading company in the country that deals in fashion jewellery. The company has its retail outlets whose numbers crossed the mark of 240 not only in Australia but in New Zealand, Singapore, and Malaysia, South Africa and United Kingdom and other franchised stores in the Middle East. Thus I that case, the company have two reportable segments which include one as Australia and New Zealand and another one is rest of the world. As per the reportable segments, the management can have a better perception about the revenue and income that has been coming from the different segments. Both the companies are accounting in for Goodwill and are going through the impairment testing over the period so that if required the same can be charged off in the profit and loss account. In the case of Lovisa Holding limited, the company still has goodwill left for setting amortized and thus we have a separate schedule in the financial report where the same has been disclosed. On the other hand, in case of Noni B, the goodwill amount has already been impaired thus there has been no schedule in the report to project the movement. Lovisa Holding limited has been functioning in different locations, thus the company is required to take retail outlets on lease and thus accordingly some lease improvements are required. Thus in the books the management of the company is required to make some specific disclosure for the same with proper addition, depreciation and disposal. No such disclosure has been made in the books for Noni B Limited. Conclusion Both the companies are domiciled in Australia. They have clearly made all the disclosures that are required to be made in the books in line the applicable accounting standards and IFRS considering the nature of business that have been carried out by them. References Noni B, About the company, Viewed on 15th April 2017, Retrieved from https://www.nonib.com.au/ Lovisa, About the company, Viewed on 15th April 2017, Retrieved from https://www.lovisa.com.au/ Noni B, Annual report of the company, 2016, Viewed on 15th April 2017, Retrieved from https://d2wi7oxueeetcg.cloudfront.net/ts1490728469/attachments/Page/18/annual-report-2016.pdf Lovisa, Annual report of the company, 2015, Viewed on 15th April 2017, Retrieved from https://www.lovisa.com.au/media/wysiwyg/pdf/2015_ANNUAL_REPORT.pdf ACCA Global, Prudence and IFRS, Viewed on 15th April 2017, Retrieved from https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/tech-tp-prudence.pdf

Why do people drink soft drinks Essay Example

Why do people drink soft drinks? Paper In a review of 146 published reports, it was found that nothing comes close to water as the most preferred drink. It has does not have calories, doesn’t post danger to the health, and only gives so much benefits (Brody, 2007). Therefore it is an enigma why millions of people still consume an artificially sweetened and flavored carbonated drink, commonly called ‘soft drinks’, to quench their thirst while there exists a better option, i. e. water. Michael Jacobsen, the executive director of the Center for Science in the Public Interest, aptly called soft drinks as ‘liquid candy’. Soft drinks high fructose corn syrup content makes a solo 12-ounce can of it roughly equivalent to 13 teaspoons of sugar (West, 2007). It now comes into question: how did the public acquire a taste for soft drinks? To answer this question, let us take a journey into the roots of the soft drinks industry and also of soft drink consumption. The Origin of Soda A predecessor of soda was sold in France by a company named Compagnie de Limonadiers, which was formed in Paris in 1676. They called their product ‘soft drinks’ as opposed to the intoxicating hard drinks known to them during those times. However, the said drink is just a noncarbonated version of soda, mixed with water and lemon juice, then sweetened with honey. The company’s vendors used to dispense cups of lemonade from the tanks that they carried on their backs. Even then, when soft drinks were not yet carbonated, it was already a lucrative business. The right to sell this kind of drinks was granted only to the said company, thus giving monopolistic power to it (Soft drink, 2007). We will write a custom essay sample on Why do people drink soft drinks? specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Why do people drink soft drinks? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Why do people drink soft drinks? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Then came the ‘seltzer water’. The term seltzer, referring to â€Å"seltzer water (after the village Nieder Setters near Wiesbaden in West Germany where it occurs naturally)† (Coyle, 1982, p. 132), was most probably where Alka-Seltzer derived its name. To make seltzer water, a tablet that can be purchased from the drugstore is put on tap water to make it bubbly and is taken as a cure for indigestion. Back then, taking baths in natural springs was considered good for the health since mineral water was thought to have the power to cure diseases. Bubbling water was then equated with wellness of health. Thus came the idea that if the bubbling waters in the mineral springs were good to soak in, it will be much better if one can drink it too. Doctor Joseph Priestley Not long after, in their desire to imitate the bubbling water of the mineral springs, it was discovered by scientists that ‘gas carbonium’ or ‘carbon dioxide’ is what makes the mineral water bubble. In 1767, a doctor in England named Joseph Priestley was able to come up with the first ever potable artificial glass of carbonated water. Commercialization of bottled seltzer water was started in 1807 by a chemist professor in Yale University named Benjamin Silliman (Carbonated Beverage, 2004, p. 8495). This sparkling water was presumed to have healing properties such as aiding digestion, and calming the nerves. Soda comes to America It was in the year 1798 when the coinage of the term ‘soda water’ happened. While still in London, John Matthews had learned from inventor Joseph Bramah the basics about making carbonic acid gas and building carbonating machinery. In 1831, John Matthews immigrated to the United States where he invented his apparatus for making carbonated water. He was called the Father of American Soda Water by the soda fountain industry and most historians credit him in bringing soda to America. He then began supplying carbonated water to establishments in the New York area where he immigrated (American Heritage, 1947, p. 11-12). After 1830, sweetened and flavored (lemon-lime, grape, orange) carbonated drinks became popular (Carbonated Beverage, 2004, p. 8495). Among these was carbonated lemonade, also known as ‘ginger ale’, which heralded the advent of the popular carbonated drinks or sodas of today – ‘soft drinks’.