Ifrs Adoption Affects Taxes, The Mergence Or Adoption Of...

IFRS Adoption Affects Taxes The mergence or adoption of the International Financial Reporting Standards (IFRS) in the United States will affect the taxes a company will pay due to the differences in IFRS and U. S. Generally Accepted Accounting Principles (GAAP). One major hurdle to this happening is to get the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) to agree on exactly how this will happen. For most U.S. companies, a major concern is how this adoption of IFRS will ultimately affect the way they do business, how it changes reporting, and how it will affect the company financially. A real concern is changing from a rules-based standard (GAAP) into a principles-based standard (IFRS) used throughout the rest of the world. From a tax perspective, the focus of this research is to show how some of the required changes in Last In First Out (LIFO), inventory evaluation (LCM), and revenue recognition be changed using IFRS. Last in first out The use of LIFO as an inventory management system is recognized as one of three management systems and has been accepted by GAAP. However, IFRS does not recognized LIFO as an acceptable management system. Many advocates of LIFO argue that it provides an accurate revenue match with expenses since sales reveal the most recent selling prices, then the cost of goods sold should also reflect the most recent inventory purchasing costs. However, the ending inventory balances shown on the

The Cuban Missile Crisis During The Cold War - 1378 Words

The Cuban Missile Crisis occurred in 1963 in a setting that was the high point of tension in the Cold War. The most significant background cause of the Cuban Missile Crisis was the underlying cold war ideology of capitalism vs communism. This was dramatically increased by the second key cause, a series of events that quickly built tensions between the super powers from 1959 such as the U2 incident, JFK’s response to the Berlin Wall, and the Bay of Pigs incident. The third cause was the relationship between the leaders Khrushchev and Kennedy. It can be argued that the short-term consequences of the Crisis were concentrated geographically on the people of the United States, the Soviet Union, and Cuba during and immediately after the event.†¦show more content†¦They divided it into 4 sections, one each for France, the UK, the USA and Russia. Berlin the capital of Germany and most important city was in the Russian sector, however all 4 countries wanted it, and so Berlin w as split up in the same manner as the rest of Germany. Russia was given the largest sector because they had suffered the most during the war. It was also at Yalta that Russia declared war on Japan and the idea of a United Nation Organisation to help keep world peace was first introduced. Another example of the first cause of the Cuban Missile Crisis was the Iron Curtain. The Iron Curtain was the border between the East and West and acted as a buffer zone for Russia, protecting her against attack from the West. Churchill first coined the phrase in March 1946 when he was speaking at Fulton, Missouri. â€Å"From†¦the Baltic to†¦the Adriatic, and Iron Curtain has descended across the continent†. Churchill believed that Russia was attempting world domination by slowly expanding her borders. That Stalin was going to destroy democracy by spreading Communism, a communist government had already been set up in Poland. These actions were seen as a sign of aggression by the Wes t, further creating a gap between the East and the West. A further example of the difference between the East and West ideologies was the Berlin Blockade. The Blockade began on June 24th 1948 when Russia closed all the roads, canals and railways from Berlin to West Germany afterShow MoreRelatedThe Cuban Missile Crisis During The Cold War1612 Words   |  7 PagesDuring 1939-1945, the United States and Soviet Union were involved in the Cold War. When Cuba accepted communism, the United States tried to drive out Cuba’s leader, Castro, during the Bay of Pigs, but it failed (Kauffman). The U.S. were concerned even more when they discovered Soviet Missiles in Cuba. Kennedy had established a quarantine to try and stop weapons coming to Cuba, but it was still a mystery when it came to what Kennedy’s response would be. Many Americans were in favor of using militaryRead MoreThe Cuban Missile Crisis Was A Big Event During The Cold War897 Words   |  4 PagesThe Cuban missile crisis was a big event during the â€Å"Cold War† that almost brought the world into a nuclear catastrophe. In this event the Soviet Union deployed around 100 tactical nuclear weapons to Cuba aiming to land in U.S. territory. The possibilities of a nuclear war was predicted by the president of the United States John F. Kennedy to be around a 33% chances of actually happening. The local Soviet commander in Cuba could have launched these weapons that were sent without additional codesRead MoreThe Cuban Missile Crisis Was A Harsh Time During The Cold War1602 Words   |  7 PagesThe Cuban Missile Crisis was a harsh time during the Cold War. About 50 years ago the USA and the USSR were at each others throat for a very pointless reason. This basically started because USSR planted nuclear bombs in Cuba which was pretty close to Florida. John F. Kennedy was the president at this time and he was not to fond of that idea. October 1962, JFK was warned that the USSR had the nuclear wea pons set up in Cuba ready to attack and as a result of this situation, Kennedy then also placedRead MoreThe Significance of the Cuban Missile Crisis Essay1686 Words   |  7 Pagesspeaking about the Cuban Missile Crisis, President Kennedy said, It is insane that two men, sitting on opposite sides of the world, should be able to decide to bring an end to civilization† (â€Å"Nuclear Test Ban Treaty† 1). the Cuban Missile Crisis was a time where these two men, Kennedy and Khrushchev, had the power in their hands to end civilization. In order to understand the importance of the Cuban Missile Crisis one must understand, the Cold war drama; the dangerous crisis; and its importanceRead MoreCuban Missile Crisis : Nature Of The Cold War1092 Words   |  5 PagesCOLD WAR ASSIGNMENT (Cuban missile crisis) Nature of the Cold war The cold war was a clash between two superpowers with competing ideologies, or sets of ideas. Although they had been allies against the common enemies of Germany and japan during World War 2, both sides distrusted each other. After the war this distrust evolved into a long term hostility. This era was called the ‘Cold war’ because the two superpowers never directly assaulted each other. This war was very political as it was foughtRead MoreThe Cuban Missile Crisis : The Cold War1323 Words   |  6 PagesWars have been going on since the beginning of time, whether it is fighting for your religions, fighting for land, and fighting for your rights and freedoms. Some wars cause dramatic amounts of deaths, but the Cold War resulted in none. The reason there were no deaths is due to the fact that the Cold War was just that, cold. The conflicts never heated up enough per say to cause a real war. Though the Cold war itself wasn’t a war fought in battle, there were parts c aused by it such as the Korean WarRead MoreThe War Of The Cold War1052 Words   |  5 PagesThe Cold War was a result of what happened at the end of World War 2. At the end of World War 2, the Soviets held a grudge against the U.S for their delayed entrance in the World War resulting in deaths of thousands of Russians resulting in the appearance of the Cold War .The Cuban Missile Crisis was a significant flashpoint in the Cold War because it was the moment two superpowers came closest to nuclear conflict. This crisis, while posing the very real threat of global annihilation, also led toRead MoreThe Cuban Missile Crisis And The Soviet Union1062 Words   |  5 Pages During the Cuban Missile Crisis, the United States took a bold stand against the Soviet Union, Communism, and the installation of nuclear arms in Cuba. The Cuban Missile Crisis was a confrontation between the United States and the Soviet Union that occurred between October 14 and October 28, 1962 (â€Å"Cuban Missile C risis Timeline†). During the Cold War Era, tensions between the United States and the Soviet Union were already high because of the way that World War II ended. The Soviet Union’s decisionRead MoreCuban Missile Crisis : A Ten Day Confrontation Between The United States And The Soviet Union 878 Words   |  4 Pages Will Fain Mr. Shea English 2 Honors 25 January 2016 Cuban Missile Crisis Essay The Cuban Missile Crisis was a thirteen day confrontation between the United States and the Soviet Union in October of 1962. The stand off was over Soviet ballistic missiles deployed in Cuba. The Cuban Missile Crisis was the closest the Cold War ever came to a full out nuclear war. The event was broadcasted on television for the world to see causing a global panic, especially in America. John F. Kennedy announced thatRead MoreThe Cuban Missile Crisis as a Turning Point in USA and USSR Essays1009 Words   |  5 PagesThe Cuban Missile Crisis as a Turning Point in USA and USSR The Cuban Missile Crisis was indeed a turning point in USA and Soviet relations during the Cold War. The event stands in history as one that nearly brought humanity to the brink of destruction and is known as perhaps the single greatest political battle between the two superpowers, the world has ever seen. It also started a dà ©tente that which instigated an end to the arms race between the two nations. Following

Sociological Theories Free Essays

Chapter one there are three different types of sociological theories. The three types are functionalist theory, conflict theory, and symbolic theory. We will cover and talk about the differences. We will write a custom essay sample on Sociological Theories or any similar topic only for you Order Now First is the functionalist theory. The functionalist theory is when the people who live in the area are all part of a bigger plan. Everyone there is an equal no one has more than anyone else. When I think about functionalist I think of farm. As in like the whole community works on the farm like someone feed and mike cows and someone male food the cows eat so and and so forth. August Comte and Herbert Spencer viewed society as a kind of living organism. When all the people are working together is called normal and when there not it’s abnormal The conflict theory provides a third perspective on social life. Unlike the functionalists, who view society as harmonious whole, with its parts working together, conflict theorists talk about society being composed of groups that are competing with one another for scarce resources. Karl Marx is the founder of this theory. This is like slavery to me because slaves worked for a higher power for very little are no pay at all. Soon people get mad and rise up to the greater power and demand a change. The last one is symbolic theory witch is when people develop and share their views of the world, and focus on micro level. This is like used when people back in the day didn’t read and right. The easy way to talk to people is with pictures. They are easy to understand than writing. There are many differences between these things. For one they were all made up in different area of times, and locations in the world. All the theories are made but by different people, and they had their way of thinking of it. They all apply for different part of life, but very close. One thing they do haven common is that they all related to groups of people. Is takes a group of people to make it work. All these theories have happened in some part of the world. Not only have they happen they still happen in today society. Finally in collection there is nothing new under the sun, and the same things they are talking about there are happing now. And all these theories can be facts. How to cite Sociological Theories, Essay examples Sociological Theories Free Essays Sociological Theories A sociological theory is a set of ideas that provides an explanation for human society. Theories are selective in terms of their priorities and perspectives and the data they define as significant. As a result they provide a particular and partial view of reality. We will write a custom essay sample on Sociological Theories or any similar topic only for you Order Now Sociological theories can be grouped together according to a variety of criteria. The most important of these is the distinction between Structural and Social action theories. Structural, or macro perspectives analyses the way society as a whole fits together. Structural theory sees society as a system of relationships that creates the structure of the society in which we live. It is this structure that determines our lives and characters. Structured sets of social relationships are the ‘reality’ that lie below the appearance of ‘the free individual’ of western individualism. Structuralism focuses on the particular set of ‘structural laws’ that apply in any one society. Despite their differences, both functionalism and Marxism use a model of how society as a whole works. Many functionalists base their model of society around the assumption of basic needs and go to explain how different parts of society help to meet those needs. Marxists, on the other hand, see society as resting upon an economic base or infrastructure, with a superstructure above it. They see society as divided into social classes which have the potential to be in conflict with each other. However, the main differences between functionalist and Marxist perspectives then, is the way they characterize the social structure. Functionalists stress the extent to which the different elements of the social structure fit together harmoniously. Marxists stress the lack of fit between the different parts, particularly social classes, and so emphasize the potential for social conflict. Not all sociological perspectives base their analysis upon an examination of the structure of society as a whole. Rather than seeing human behaviour as being largely determined by society, they see society as being the product of human activity. They stress the meaningfulness of human behaviour, denying that it is primarily determined by the structure of society. These approaches are known as social action theory, interpretive sociology or micro sociology. Max Weber was the first sociologist to advocate a social action approach. Symbolic interactionists try to explain human behaviour and human society by examining the ways in which people interpret the actions of others, develop a self-concept or self-image, and act in terms of meanings. Ethnomethodology moves even further from a structural approach by denying the existence of a social structure as such. They see the social world as consisting of the definitions and categorizations of members of society. The job of the sociologist, in their view, is to interpret, describe and understand the subjective reality. Marxism is an economic and socio-political worldview and method of socioeconomic inquiry that centers upon a materialist interpretation of history, a dialectical view of social change, and a critique of capitalism. Marxism was pioneered in the early to mid-19th century by two German philosophers, Karl Marx and Friedrich Engels. Marxism encompasses Marxian economic theory, a sociological theory and a revolutionary view of social change that has greatly influenced socialist political movements worldwide. Courtesy of Lee Bryant, Director of Sixth Form, Anglo-European School, Ingatestone, Essex 3 Related Pages Theories in Sociology Key beliefs of functionalism Feminism Social Action Theory The Labelling Theory Michel Foucault Women and Crime Why do people commit crime? Crime and Globalisation Feminism and Crime How to cite Sociological Theories, Essay examples Sociological Theories Free Essays This theory has caught the attention of the nation, and the federal government has taken steps to roved assistance in lower income and poverty stricken areas. One of the main programs that have been implemented into these lower income areas are Yam’s. The goal behind the YMCA is to bring sports, and other activities into the lower income areas and keep juveniles busy within the YMCA and keeping these kids off the streets and out of trouble. We will write a custom essay sample on Sociological Theories or any similar topic only for you Order Now The second theory is the Social Process Theory. The Social Process Theory is based upon the belief that colonization is key in determining ones behavior. If colonization is absent or portrayed in a negative manner, it can cause venires to act out in feel alienated from normal social behaviors. Children who feel isolated from their peers and do not have a loving environment at home are more likely to be involved in delinquent behavior. These children often turn to drugs or alcohol as an answer. An example of both state and federal funded program that assists with the Social Process Theory is the D. A. R. E Program. The D. A. R. E program is designed to prevent kids from using drugs, engaging in violent and criminal acts and encourages them to engage n normal social behaviors with other kids their age. The third theory is the Social Conflict Theory. The Social Conflict Theory is a belief that our entire society is in a constant state of internal conflict, with various groups trying to impose their belief on others. The Social Conflict Theory suggests that those of wealth and power help define laws to meet their specific needs while ignoring the needs of the rest of society. It is believed that adolescents that do not fit into the needs of the powerful members of society are labeled criminal delinquents. Those that suffer the most from social conflict are people of color or those living in poverty stricken areas. An example of a program that targets the youth suffering from the social conflict program is Promising Practices Network. The Promising Practices Network is a school based violence prevention program that serves over 400 public schools in poverty stricken areas. This program is designed to fight prejudice, stereotypes and other types of violence. As shown here these three sociological theories are vital ways to view the issues related to juvenile delinquency. The programs related to each of these theories are extremely beneficial to lowering crime rates among juveniles. I truly hope that we continue to fund these wonderful programs, as it benefits the future of America. How to cite Sociological Theories, Papers

Discussion on Health Studies

Questions: 1. Outline the main propositions of a range of moral theories, e.g. consquentialism, utilitarianism, deontology and postmodern ethics.2. Apply theories of moral philosophy to provision of health care.3. Evaluate examples of medical issues which promote controversial debate, e.g. organ transplant, euthanasia, informed consent.4. Identify the key moral principles underpinning decision making in medical practice. Answers: Ethics is a code of conduct which consists of a certain code of values which are framed by the management of an organization and are managed by our own choices and actions which can determine the purpose and course of action (Ayn Rand, 1982). In short ethics is a total way in which one can treat their life. Ethics are certain and they are required in every dimension of life and they are used as critical principles in every organization as they frame a code of conduct based on these ethical principles. In this article we would discuss about various ethical issues specific to the health industry and the ways in which one can solve them. 1. Main propositions We would also analyze its applications across the disorder and settings in a chosen population. There would be different aspects which we would focus on like the research questions which we would focus on in terms of chronic pain and the nurses involved in curing the pain. There are a lot of health issues which people face and chronic pain is a border line personality disorder which patients face. We would choose theories like Utilitarianism which is related to normative ethics and by considering various Ethnographic studies. The measurement of the pain relief and the methods in which the pain could be alleviated would also be included in the discussion and most of the times such pain relief treatments would involve Behaviour Therapy. Mrs Susy is a 55-year-old Aboriginal woman who has been admitted to a tertiary hospital in Victoria for management of chronic pain that is the result of a long history of leg ulcers. Mrs Morgan lives in a remote community in the far north of Western Australia. Prior to hospitalization, Mrs Susy had been treated by the Royal Flying Doctor Service, which had a scheduled monthly service to her community. On admission Mrs Susy reported the difficulties of daily living with chronic pain. She spoke of many members of her community who have similar problems, especially chronic pain as a consequence of long-term illness. She also reported that there is little assistance provided by her local community or by the government in attempting to stem the increase in the number of individuals who are developing long-term illness. Dealing with such issues of people in their community is the main issue based on which we would conduct a research methodology. This can be conducted by implementing research based on surveys which are conducted, evidence based research and cases which have been solved in the hospitals or by nurses. Research Methodologies There could be different approaches which people would base their research on like the nature of the society, the nature of the disease type based on which the research would be conducted, people involved in various stages of treating the patient and the type of approach which could be implemented in the process. There are various discussions on the kinds of methods to be chosen for conducting a research and the various approaches which are implemented are Action Research Case Studies of previous cases which can include various types of issues Ethnographic studies Most of the field case studies conducted previously Focus groups or discussions to provide a great relief from unethical incidents in the hospitals Research methodologies which can be implemented to avoid pain and unethical issues Any activities which could be included as a part of research All these models of researches adapt the 2 kinds of kinds of approaches which we have discussed earlier like the subjective and objective kinds of approaches where they have the scopes of reflecting all the aspects which they would consider and they have their own interpretations and they have their own advantages where they could be implemented in various cases. The most critical method which has been adapted is the qualitative method which involves a lot of case studies which would give a lot of results in a process as it is an interactive approach. This approach by Maxwell can be chosen because it allows us to consider the case studies and facts which are related to the case to get an understanding about it. 2. Theories of Moral Philosophy Ethnographic studies Ethnographic studies are a study which is conducted by a close research by reading and interpretation. Any study which is conducted is generally based on the way an activity is conducted which could be in a group or between various people through various ways of communication. This method can be considered in this case as it involves a group of aboriginal women and analysis of their cases as such cases where innocent people are involved there could be cases of ethical issues which could arise. These theories help in organizational ethics, to promote imperative and good will. Non consequentialism and moral rights which are related to obligations, ideas and effects. 3. Examples of Medical issues and Cases The basis for all this research is experiences of these patients who have chronic pain issues and especially the cases of the aboriginal women in this context who find it difficult to share their experiences with others or with nurses. Some of the people who have experienced pain like Mrs Susy said that they live with such incidents which cause the pain and no one would understand the levels of pain which they go through and this is also related to the emotional pain other than the ulcers which cause them the pain related to their medical issue (Muris, M, 2012). 4. Key moral principles Evidence based medicine has been formed by Sackett in 1996 (Sackett, 1996). This is an evidence based practice as the policies were implemented by health and social care. This research method includes the information collection and communication which is used to communicate with the patients to help them solve their issues. This helps the medical practitioners to get access to the information related to the patients (Verheul, R., Van Den Bosch, L.M., Koeter, M.W. , 2003). The aim of the Evidence based research and all the other research methodologies which are used to find solutions to such issues focus on implementing all their previous events to future practice. The evidence based medicine could be used with their customers, practitioners based on their service and evidence. This process can be conducted in various stages like Asking practice based questions and asking questions in a way they get an answer Search and access the potential evidence Evaluate the evidence which they get and decide on the factors they get Choose the suitable methods which they get to the relevant cases (Sackett 2000). All these aspects would involve different set of skills and competencies which are taught specially in the nursing schools in order to help the treating nurses communicate effectively with the patients and provide them the required care and attention. They would have to be effective in their treatment when they communicate with the women to provide them the care they require like cases of Mrs Susy. The research questions which we have focussed on relate to cases of chronic pain, ways of solving such issues and also referring to the cases of the aboriginal women who suffer with some other issues apart from chronic pain can be solved with the use of the questions we have discussed earlier by implementing the knowledge and cases which have been dealt with the nurses earlier. Concept Map Therapies Behaviour Therapy is a cognitive behavioural treatment which was originally developed by Marsha M Linehan as a treatment of chronically ill patients. This was first used for the suicidal women who were diagnosed with the border line personality disorder. These patients are in the group of 14 20% of the in patients of a hospital who are admitted for some kind of long standing illness. These patients consume 40% of the medical resources in a hospital. This is a disorder which most of the people suffer and they need some treatment interventions which are used for various customers by therapists with a common understanding of the issue. This therapy is helpful for this case where these women were also dealing with issues related to emotional pain (Linehan M.M., Tutek D.A., Heard H.L., 1994). An ethical practice is important to be implemented in this case and this has the basis for a lot of decisions to be made and they are for the patients, families, nurses and people who are a support in the hospitals for caring for such patients Border line personality disorder is a condition which is a personality disorder which is increased with various emotions of a person which are also influenced by some symptoms which are also called as psychotic symptoms. The individuals who suffer with such conditions are influenced by various intense emotions which are influenced by the central nervous system. This can be the following medical condition which might occur in people who would have to deal with various issues like the aboriginal people where they might not be able to share any of their instances. There could be ethical issues where the nurses who are involved in the treatment might not render great service with utmost required care and sometimes there could be issues where the doctors are not timely informed about the patients issues. The limitations of these research methods is that they dont have a method in which they can analyze the situations of the patients after the surveys and the ways where they could conduct training for such patients to communicate with others where this could help them get relieved of their pain. These disorders cause a great pain to the patients and they are generally down and they begin to exhibit an averse behavior which can force them to isolate themselves to be mentally apart from the pain and their current situations. This has been implemented in a way where the knowledge of self - injury and the ways to cope are used to predict the effects of such disorders on people. The analysis was conducted with the knowledge of this relationship between various factors to possibly cope up with such strategies to solve the personality disorders of such patients. The research was conducted based on surveys which were done on some individuals however the experiences of such patients in a descriptive way would have provided a much more clearer understanding of the disorder and this would have resulted in providing a research analysis to all the non medical people to evaluate such measures and solve the issues of the people to an extent which would be possible to them as human relations and maintaining a perfect coordination between all types of people would help solve a lot of psychological disorders (Muris, 2012). Conclusion We have seen the various aspects which can trigger personality disorder in people and the aspects which might enhance the feelings of isolation in people which might also result in ethical issues to be raised by the patients. We have also discussed that the individuals who suffer with such conditions are influenced by various intense emotions which are influenced by the central nervous system. These people can get trained and can be spoken to which can motivate them to start communicating with others and the nurses. These nurses can in turn help the patients in overcoming their pain and help them lead a happy life. References Muris, M. (2012). Reduction of Self-injury and Improvement of Coping Behaviour during Dialectical Behaviour Therapy (DBT) of Patients with Borderline Personality Disorder: International Journal of Psychology and Psychological Therapy. Pgs 21 34 Linehan M.M., Tutek D.A., Heard H.L. (1994). Interpersonal Outcome of Cognitive Behavioral Treatment for chronically suicidal Borderline patients American Journal of Psychiatry 151,1771-1776 Linehan M.M. (1998). An Illustration of Dialectical Behavior Therapy Journal of Personality Disorders 10(2), 153-163 Mental Health Centre of Greater Manchester, New Hampshire (1998) Integrating Dialectical Behavioral Therapy into a Community Mental Health Program. Psychiatric Service 49 (10), 1338-1340. Verheul, R., Van Den Bosch, L.M., Koeter, M.W. (2003). Dialectical Behavior Therapy for women with Borderline Personality Disorder: 12 month randomised trial. British Journal of Psychiatry, 182, 135-140. Jirojwong, S., Johnson, M. Welch, A . (Eds), 2011. Research methods in nursing and midwifery. Pathways to evidence-based practice. Melbourne: Oxford University Press.