Biology lab report
Thursday, August 27, 2020
Reflective Report Analysis of Contemporary Nursing Practice
Question: Utilizing a model of nursing reflection, for example, 5rs bain 2002 or Gibbs (1988) model of reflection compose a reflection on a difficult encounter that happened while you were on clinical practicum? Answer: Presentation A clinical practicum gives down to earth preparing experience to the people seeking after vocations in the clinical fields like nursing and guiding. By taking an interest in genuine circumstances, the people can get reasonable information about dealing with the patients. The accompanying intelligent report depends on the individual difficulties and encounters looked by a preoperative medical caretaker while going to a clinical practicum meeting. The report is organized dependent on Gibbs intelligent cycle (1988) (Ndukwe, 2011). Portrayal As indicated by Bolton (2010) this stage depicts the difficulties that the medical caretaker faces during the clinical practicum. While my residency in the clinical practicum I confronted different difficulties in various regards. In one of the occurrence, I was approached to regulate a medication to a patient by means of infusion. I had recently watched the coach medical caretakers and the specialists during my residency in the practicum in managing infusions. Thus, I knew the procedure. In this circumstance, the patient I was approached to give the infusion was a 12-year-old youngster. The kid was uneasy about the infusion (Downing Kowal, 2011). My organization procedure was being checked by my guide and by a head nurture. At the point when I was prepared with my supplies to oversee the infusion the head nurture guided that it isn't important to wipe the patients hands with liquor for directing the infusion. I anyway had recently observed different attendants and the specialists ut ilizing liquor to abstain from stinging sensations. The coach specialist was busier over a call during the occurrence. The kid on hearing the guidance of the medical caretaker, froze and this made the circumstance hard for me to deal with. Thus, subsequently I couldn't control the infusion. The guide at last assumed control over the entire procedure. Emotions This phase of the report will concentrate on recognizing of the sentiments and feelings experienced by the student nurture during the practicum. At first when I was certain when I was approached to control the procedure that has just been seen by me. Anyway as the case continued I became apprehensive considering the common sense of the situation. My degree of certainty diminished when the attendant educated me in an alternate way. At the point when my past perceptions didn't coordinate the current situation, I was befuddled about the usage procedure (Zyblock, 2010). Furth more my I got enthusiastic on the grounds that the patient I was going to regulate was a multi year old youngster. I was ill-equipped to deal with a sensitive circumstance without right cooperation from the tutor and the medical attendant. At last, I froze and got humiliated with regards to my disappointment and gave over the circumstance to the coach. The circumstance made me pitiful and diminished by in general ce rtainty level. Assessment This stage investigations the positive and the negative parts of the difficult circumstance looked by the student nurture in the clinical practicum. On making a decision about the experience, I can infer that the significant negative viewpoints are my absence of trust in dealing with down to earth circumstances, absence of appropriate preparing in the practicum, insecurity at the hour of taking care of weights and confidence on data and diaries (Ussher Chalmers, 2011). Be that as it may, each angle has a negative just as positive side. From the humiliation looked in the circumstance, I would make up a positive arrangement of move so as to build up my down to earth aptitudes and attempt to create on my certainty levels. Be that as it may, I feel that the experts in the practicum are additionally answerable for the circumstance that I confronted. The absence of legitimate direction from the coach at the exact second and the clashing practices attempted by the various attendants of the practicum made my work troublesome since I was confounded about the correct practice (Fawcett, 1995). Investigation This phase of the Gibbs cycle encourages the person to examine the circumstance and contrast the circumstance and comparable different circumstances. The circumstance caused me to understand that I am anxious in my methodology and I require broad down to earth trainings to lessen my apprehension. In any case, counsel with my kindred learners guaranteed me that other student attendants have additionally confronted similar difficulties during their first time organization of their viable assignments (Fraher, 2002). In any case, I broke down a distinction between their experience and mine. I felt absence of co-activity from the guide and the head nurture in my circumstance. Be that as it may, the other experience shows that the students are empowered and are given appropriate directions during the commonsense circumstances. They significantly flop because of apprehension and absence of certainty. (Norwood, 2010) However, in my circumstance I was sure about the accomplishment of the circ umstance before the attendants gave the bearings. Henceforth, my apprehension was an aftereffect of an inappropriate guidance conveyance with respect to the attendant. Ends From the examination and the circumstance looked by me, I can infer that the medical attendants and the specialists of the practicum were not submitting to the code of expert direct. Since my instructive evaluations rely upon the achievement of my presentation in the practicum, henceforth it is vital on my part to improve my insight and upgrade my exhibition inside the assorted culture of the practicum. At last, I have evaluated that with advancement of hypothetical information and consistent reasonable help I will have the option to acquire certainty and information about the progressing forms and will be fruitful in my future methodologies (Anderson McFarlane, 2008). Activity plan This phase of the cycle shows an activity plan that the individual will create so as to deal with circumstance later on imminent. Following the shame, which I needed to confront, I chose to build up an activity plan (Obegi Berant, 2010). I chose to examine different nursing diaries to improve my insight about the procedures like infusion so that in future I would have a firm confidence on myself when required to manage comparative procedures. Besides, my strategy included getting my self into progressively viable instructional courses. I mentioned the specialists of the practicum to give me chances of watching progressively number of cases with the goal that I can expand my certainty level. I likewise mentioned my tutor medical caretaker to give me chance to take care of the patient needs essentially to build up my certainty level. References Anderson, E., McFarlane, J. (2008).Community as accomplice. Philadelphia: Lippincott Williams Wilkins. Bolton, G. (2010).Reflective practice. Los Angeles: Sage. Bringing down, R., Kowal, E. (2011). Placing Indigenous social preparing into nursing practice.Contemporary Nurse,37(1), 10-20. doi:10.5172/conu.2011.37.1.010 Fawcett, J. (1995).Analysis and assessment of applied models of nursing. Philadelphia: F.A. Davis. Fraher, A. (2002). Contemporary Nursing Culture Education and Practice Contemporary Nursing Culture Education and Practice.Nursing Standard,16(33), 29-29. doi:10.7748/ns2002.05.16.33.29.b67 Ndukwe, N. (2011). Exploration and distribution: reflections on the examination composing process during clinical brain research preparing and on composing for distribution once qualified.Reflective Practice,12(1), 139-143. doi:10.1080/14623943.2011.541101 Norwood, S. (2010).Research basics. Boston: Pearson. Obegi, J., Berant, E. (2010).Attachment hypothesis and examination in clinical work with grown-ups. New York: Guilford Press. Ussher, B., Chalmers, J. (2011). Presently what? First year understudy educators' intelligent diary writing.Waikato Journal Of Education,16(3). doi:10.15663/wje.v16i3.38 Zyblock, D. (2010). Nursing Presence in Contemporary Nursing Practice.Nursing Forum,45(2), 120-124. doi:10.1111/j.1744-6198.2010.00173.x
Saturday, August 22, 2020
Types of Teachers Classification, Philosophy of Education free essay sample
Educators fill in as the controlling power in a studentââ¬â¢s life. They are answerable for embellishment a studentââ¬â¢s character and molding his/her psychological direction. Instructors profoundly sway our lives and direct the course of our future. One can not prevent the impact from securing educators in oneââ¬â¢s life. It could be sure or negative impact. There are three kinds of instructors exacting, inviting and cool.First, a severe educator is no picnic for their understudies, however for valid justifications. They come to class to educate most importantly, not to warm up to understudies. Their regard must be earned and they anticipate from understudies to assume liability for the entirety of their activities. They may hard on their understudies yet this doesn't they are not awful individual they simply need to get ready understudies to life in an unforgiving manner. For example, they are going to push you so hard that you would prefer not to go school however toward the end you will achievement. We will compose a custom exposition test on Kinds of Teachers: Classification, Philosophy of Education or then again any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Another is cool instructors who can take care of understudies issues. They can shield understudies from different educators like insane ones. Cool instructors defy the norms. Cool educators know which limits can undoubtedly be crossed in their study halls without the school disintegrating. For instance no gum biting or no mobile phones in class. At the point when cool instructors do that understudies feel free and they will concentrate all the more efficient.Finally, an amicable educators like a God-sent to the understudies. As per overview directed by Swiss Scientists amicable educators are most loved instructor in each school no matter what. A cordial instructor can give a sound lift to a childs character improvement. They can cause understudies to feel at home. Understudies can chat with them about everything. For example, They can discuss most loved Tv shows like Game of Thrones or individual life. Understudies can confide in benevolent teachers.In end, altough there are two fundamental classifications to group instructors in, those preferred or detested by understudies, there are a lot more spesific subcategories like exacting, neighborly and cool. They have various techniques for passing on their insight there is the place understudies start to like the educators, as indicated by their own individual inclinations.
Friday, August 21, 2020
Essay Editing Services For Colleges
Essay Editing Services For CollegesCollege application essays are a vital component of an application package. Writing these essays can be confusing, time consuming and stressful, especially for first-time college students and those with little or no experience in essay writing. Fortunately, there are professional college essay editors who are well-versed in the intricacies of essay writing and can help you with the finer points of essay writing.What should you include in your college application essay? To start, try to avoid using concrete examples, statistics, and stories. These can cause a burden to your reader. As a rule of thumb, try to use words that would resonate with the reader.One effective college application essay editing tip is to avoid cramming. You should consider using an outline or template as a guide. What are your major points? Write down those points in a table format and then create a structure. For example, if you want to discuss the importance of community serv ice, start with three points and build from there.What kind of college application essay editing services do you require? The most common form of college application essay editing is editing services. This is due to the fact that colleges are seeking essay writers who are skilled at high-quality writing. Colleges also need a good number of completed college applications to review and to implement into their database. College editors have expertise in this field, therefore it is important to use a professional college essay editor when editing college applications.How should you structure your college application essay? College application essays are usually long written pieces and are often split up into two or more sections. You should start each section with a paragraph introducing yourself and a sentence summarizing the topic of the section. You may want to write a few pages of the history of your school. If possible, include one picture or video clip to illustrate your point.How should you introduce your essay topic in your college application essay? You should write one sentence that is all-inclusive and use it to frame your entire content. A good tip to keep in mind is to mention your goal and focus on how you intend to achieve it. For example, if you want to help make your college a better place, you might say something like, 'I want to be a better student and a better person at this college.' You should add a closing paragraph at the end of your college application essay that sums up your entire college application essay.Some tips on college application essay editing include editing for grammatical errors, spelling, punctuation, and sentence structure. College application essays must contain accurate and clear information, and not leave anything to interpretation. Keep your essay straightforward and simple. Never copy and paste other people's work, and never go back and edit your college application essay after you submit it.College application essay e diting is an important aspect of the college application process. If you are a writer with no experience in essay writing, it is important to hire an essay editor who has experience writing college applications.
Tuesday, May 26, 2020
Dorian Gray A Parable - Free Essay Example
Sample details Pages: 2 Words: 463 Downloads: 9 Date added: 2019/05/13 Category Literature Essay Level High school Topics: The Picture of Dorian Gray Essay Did you like this example? Oscar Wildes The Picture of Dorian Gray is a controversial novel about the vanity of youth and how it corrupts the very heart of the human soul. Wilde intended this novel to be a parable, warning its readers about the nature of humanity and how easily a human soul can be corrupted. From the very beginning, Dorian Gray is depicted as a handsome youth; however, as a young man, he is still nave about the ways of the world. Donââ¬â¢t waste time! Our writers will create an original "Dorian Gray: A Parable" essay for you Create order As such, he is still an innocent, and his soul is yet unstained by the evil, corrupting nature of society. However, it does not take long until the first seeds of corruption take hold. Dorian meets a man named Lord Henry a man who is immediately smitten by Dorians good looks. Insecure about his own looks and feeling a pang of jealousy, Lord Henry laments, youth is the one thing worth having and someday, when you are old and wrinkled and ugly you will feel it (Wilde 20). A representation of society particularly the society of Grays time Lord Henry equates youth and beauty. Looking at Dorian, Lord Henry notices his graying hair and wrinkly face, and feels his own mortality. Suddenly, Lord Henrys clothes dont seem as nice. His wifes smile doesnt feel as genuine. Everything to him is old and gray except Dorian. Dorian notices this as well, and he notices how people love him for his youth and his beauty. They believe him to be good because he is young, because he is handsome. He begins to surround himself with beautiful things: people, jewelry, etc. But he doesnt value them only what they represent. He is unable to even see the humanity in people. He does not care about their problems about their feelings. He only cares about their looks. As such, his soul is now corrupted and he has lost touch with his own humanity. He has become like the rest of society. So when Basil presents him with a beautiful portrait of himself, Dorian instead begins to see his own flaws. He begins to hate the beauty he sees because he knows, unlike him, it will stay forever young. Forever beautiful as society tells him. In this state of disillusionment, he makes a Faustian deal, wishing the painting should age and show the ravages of the world while Dorian himself could go on being youthful and handsome (and, in his disillusioned view of the world, good) forever. In essence, he gives away his soul, and everything that is good in him, to be what society wants. And when he learns and celebrates that the painting, not he himself, takes on all the scars of the world and that he can live a consequence free life, his corruption becomes complete.
Friday, May 15, 2020
Building a High Performance Project Team - 2988 Words
BUILDING A HIGH PERFORMANCE PROJECT TEAM - A key success factor in project management By : Kofi Amoakohene MS Operations Project Management Executive Summary Project management in todayââ¬â¢s challenging economy requires collaborative effort across an organization. Project managers are expected to make the most out of their team regardless of its composition. Therefore, unless the group operates as a high performance team, the project will not successfully balance the trade-off among cost, schedule, and quality. Relying strictly on the science of project management leads to an unspoken assumption that members on the project team would harmoniously work together to meet the project deliverables. We have seen time and timeâ⬠¦show more contentâ⬠¦When selecting and recruiting team members, project managers naturally look for individuals with the necessary experience and knowledge/technical skills critical for project completion (Larson amp; Gray, 2011). However, when identifying project resources project managers more often than not find themselves thinking about who they need rather than what they need. Thus, more emphasis is plac ed on pervious working relationships. Aside from selecting team members who hold the ââ¬Å"rightâ⬠level of skill and expertise needed to support the project requirements, it is just as important to identify team members who are able to work well with others and exhibit consistent levels of cooperation. These social intelligence skills include the ability to persuade, negotiate, compromise, and make others feel important (DiTullio, 2010) Consequently, the key to creating a high performance project team lies in understanding and embodying the language-action relationship. This is critically important to building relationships, trust, gaining alignment and commitment to produce breakthrough results (Strategic Momentum, 2006). 3 Defining Criteria For Project Team Members To fully discuss this topic, we must start with a simple definition of a team. Jon Katzenbach and Douglas Smith define a team in their best-selling book The Wisdom of Teams (Harper Business Essentials 1994), asShow MoreRelatedThe Importance Of Team Leadership And The Key Skills Of Team Teams1025 Words à |à 5 PagesTo build effective project teams and to maintain the necessary teamwork, a project leader must understand the aspects of team leadership and the crucial skills of team members. Building effective teams and teamwork is not limited to a particular organization; this approach is utilized anywhere that collaboration is required to multiple people, teams or projects. Every team needs to be able to work together towards a common goal to be successful. Leaders are unable to lead a team if they cannot inspireRead MoreSuccess Of Building High Performing Teams780 Words à |à 4 PagesSuccess in building high performing teams in any organisation has huge benefits for the business , its Customers, the teams and for each team member. To achieve success in team building, it is important to have a tight focus on the objectives and goals, as well as on the benefits of team building for that specific business or workplace. The Overall Objectives Some think this is about playing silly games, or indulging in expensive and irrelevant out of work activities. The managers or business peopleRead MoreIndependent Contractors ââ¬â Team Work and Performance Management1039 Words à |à 5 PagesIndependent Contractors ââ¬â Team work and Performance Management Many organizations are open to various ways of acquiring resources for their projects; using existing employees, hiring new employees, hiring contract resources or perhaps outsource part or the entire project. Right resources are not always available to the PM within the organization and will often look to hire from outside. Moore (2007, p.6) informed that globalization, advances in communication and technology, and many baby boomersRead MoreProject Management : Building A Project Team937 Words à |à 4 PagesA project manager must incorporate several key considerations to build an effective project team. Each individualââ¬â¢s contributions are critical to the success of the project. An accomplished project team is driven to provide a quality project outcomes. The following are some key considerations that I would be sure to incorporate in building a project team. 1) Leadership - It is paramount to lead by example demonstrating integrity and respect 2) Open and frequent team communication ââ¬â focus onRead MoreIntroduction Project Team is the group of people who work towards the common goal and share the1700 Words à |à 7 PagesIntroduction Project Team is the group of people who work towards the common goal and share the responsibility to get the positive outcome. Robinson Robinson (1994) define a team as a group of people, but all groups do not qualify as teams. Team members usually work under the project manager and it requires involvement from the different department. Katzenbach and Smith (1994) defines team as a small number of people with complementary skills who are committed to a common purpose, performance goals,Read MoreWhat Is A Supervisor Essay961 Words à |à 4 Pagesnotice at times that it can be hard to make sure that a team is still motivated if they are self-directed. Self-directed meaning is to be under oneââ¬â¢s own control. ââ¬Å"http://www.thefreedictionary.com/self-directedâ⬠So as a manager, the question you may ask is what difficulties does a person run into when establishing a self-direct and high performance team. In a high performance team it is necessary that there is trust. Even as high performance team they still need some assistance from the supervisor.Read MoreTeamwork1485 Words à |à 6 PagesTeamwork There are two ways of spreading light : to be the candle or the mirror that reflects it GOOSE - G is for GOAL The sense of a goose! The sense of a goose! People who are part of a team and share a common direction get there quicker and easier because they are traveling on trust of one another and they support each other all the way. GOOSE - O is for ORGANISED If we have as much sense as a goose we will stay in formation and share information with those who are headed theRead More The Importance of Working Together in Groups and Teams Essay1090 Words à |à 5 PagesThe Importance of Working Together in Groups and Teams Realizing that a group can become a high performance team is important. Accomplishing this goal is invaluable, advantageous and profitable. Once able to operate from a group to the high performing team is a great step into preparation into the big business world. Leaders and members must also realize not only how to accomplish this but that some problems will and can arise from different demographic characteristics and cultural diversity.Read MoreChad s Theory Of The Decision Making Process Essay948 Words à |à 4 Pagesimmediate effect as he was instrumental in multiple projects. These projects include establishing a new global standard for cable procurement across FCIT, MyTime Kronos time clock, and the 1D to 2D barcode project. He was subsequently promoted to an Engineer II in October 2013 and continued his track record of providing high-quality engineer services Chad continued to develop technically as his scope of responsibilities and the scale of his projects increased. He then focused on engagement, delegationRead MoreThe Science Of Team Building1136 Words à |à 5 PagesTeam Synergy to Succeed Aristotle is credited with stating the whole is greater than the simple sum of its parts. This also represents the definition of synergy. Synergy is the unified working of the sum to create something greater than the individual components. For instance a car engine is comprised of an engine block, belts, hoses, spark plugs, and other miscellaneous components. Individually these components are not going to propel a vehicle however when put together and fed some fuel
Wednesday, May 6, 2020
The Changing Landscape Of Risk Management - 1114 Words
The changing Landscape of Risk Management Sherene Rampersad BUS 323 Professor Patricia Ryan October 27, 2014 Typically companies have a higher tolerance for financial risks than operating risks. Financial risks include risks associated with foreign exchange rates, liquidity, credit decisions and the operating risks include risks associated with supply chain, information technology. Financial risks are generally easier to quantify and control as compared to operating risks, many of which are due to being influenced by external factors out of a companyââ¬â¢s control. (Compliance week, 2008) The process of risk management has been greatly influenced by the evolution of financial markets and institutions. Over the last decade the financial market has undergone swift and philosophical changes. As the market progressed, the changes in our financial environment include new computing as well as telecommunication technologies and along with reduction in legal and regulatory barriers to entry. The global financial crisis also discovered flaws in the risk management tools and practices industry wid e. Over the past years there has been significant change to the landscape of risk management. Risk management was restricted to pure loss exposure and it was considered as a means of crisis management, it has now gained significance and became the key to competitive advantage. Companies are investing and trying to advance their risk management capabilities. A few years ago when theShow MoreRelatedRisk Management : The Changing Landscape1112 Words à |à 5 PagesRisk Management: The Changing Landscape The landscape of risk management has changed considerably over the recent years. Once where its role was limited to pure loss exposure and it was viewed as a means of crisis management, it has now gained priority and become the key to competitive advantage. Companies are investing in and trying to advance their risk management capabilities. Four years ago when the industry had started to recover from the global crisis, risk management appeared to it more likeRead MoreRisks Associated With Risk Management1098 Words à |à 5 Pagestolerance for financial risks than operating risks. Financial risks include risks associated with foreign exchange rates, liquidity, credit decisions and the operating risks include risks associated with supply chain, information technology. Financial risks are generally easier to quantify and control as compared to operating risks, many of which are due to being influenced by external factors out of a companyââ¬â¢s control. (Compliance week, 2008) The pr ocess of risk management has been greatly influencedRead MoreManaging Users in Heterogeneous IT Landscapes666 Words à |à 3 Pagesorganizations is facing is managing users in heterogeneous IT landscapes. Organizations are preferring the access control via role management (Franqueira, V. N. L et al., 2012). With the evolving responsibilities, the system landscape is becoming more and more complex and difficult to manage and track (SAP1, 2012). With SAP NetWeaver Identity Management (IdM), we can manage identities and their authorizations centrally in both SAP and non-SAP system landscapes. This comes with employee self-services and SAP BusinessObjectsRead MoreHistorical Fire Management Practices On The City Of The State Of Victoria1585 Words à |à 7 PagesGeography 3 Topography 3 Climate 3 Vegetation 3 Discussion 4 Historical Fire Regime 4 Lightning 4 Aboriginal Fires 4 European Settlement 5 Historical Fire Management Practices 5 Current Fire Regime 5 Climate Change 6 Tropical Monsoons 6 Values at Risk 7 Current Fire Management Practices 7 Future Fire Regime 7 Climate Change 7 Future Management Implications 7 Conclusion 8 Literature Cited 9 ââ¬Æ' OVERVIEW ââ¬Æ' BACKGROUND SITE GEOGRAPHY Melbourne is the capital city of the state of Victoria, Australia,Read MoreChanging Landscape Of Health Care937 Words à |à 4 PagesChanging Landscape of Health Care Health care systems are facing a changing landscape. According to the American Hospital Association (AHA) (2015), ââ¬Å"experts have projected that multiple, intersecting pressures will drive the transformation of health care delivery and financing from volume- to value-based payments over the next decade.â⬠The AHA further suggests that ââ¬Å"hospitals must focus their efforts on performance initiatives that are essential in the short term and that will also remain criticalRead MoreValuing Uluru As An Aboriginal Cultural Landscape1520 Words à |à 7 PagesTitle: Valuing Uluru as an Aboriginal Cultural Landscape By Eliya El Khoury Heritage and its management assessment 1 Macquarie University Introduction The United Nations educational, scientific and cultural organization (UNESCO) (2012), define cultural landscape as ââ¬Å"cultural properties that represent the combined works of nature and of man.â⬠It is a broad concept that can be referred to as the appearance of the earthââ¬â¢s surface, and its depiction in arts, human cultures and general territoriesRead MorePotential Spatial Structures Of Peregrine Falcon Populations1549 Words à |à 7 PagesIn addition to the conservation benefits of recognizing that metapopulations have spatial structure, a number of important conservation risks arise when conservationists do not account for the various potential spatial structures of metapopulations. One of the risks of assuming homogenous spatial structure is that the models will produce falsely high numbers, as the actual population violates the assumptions of the model. Wootton and Bell (1992) highlight the importance of addressing spatial structuresRead MoreA Global Supply Chai n Manager1036 Words à |à 5 PagesThe work of a global supply chain manager is ever changing. These global supply chains must be fluid and responsive to keep with the changing landscape that is global business. Risk factors, consumer expectations, political change, and environmental concerns are many of the things that they must overcome. Planning, communication, and strong relationships can aid these managers in doing what the need to stay on top of all these challenges. The main goal of the supply chain is to provide the customersRead MoreChallenges Faced By Pepsico s Market Growth And Product Development925 Words à |à 4 Pagesinternational market. Identification of Problems PepsiCoââ¬â¢s market growth and product development can be termed as the significant challenges to the senior management. By realizing the broader size of the business landscape of the corporation, top-line market growth, and operational consistency have been identified as primary objectives to the management (Gardner McGowan Jr, 2012). In order to meet the demand of the investorsââ¬â¢ expectations, the company has interested in a series of acquisitions and mergersRead MoreThe Impact Of Fragmentation Process On Genetic Diversity And Gene Flow1418 Words à |à 6 Pagesat the population and species level b) Change in inter-population structure c) Increased inbreeding. These effects suggest several causes for concern. In terms of in-situ conservation, low genetic variation limits a speciesââ¬â¢ ability to respond to changing environmental conditions through selection, while changes in inter-population structure may alter the scale at which selective responses takes place (e.g. individual-by-individual or population-by-population), as well as affecting the spread. More
Tuesday, May 5, 2020
Objectives of the Conceptual Framework-Free-Samples for Students
Question: Prepare a Comprehensive report directed to an Australian ASX Top 100 listed corporation detailing a Critical analysis of the Effectiveness of the Corporation to meet the Obligations of the conceptual framework of accounting. Answer: Introduction CSR Limited is considered as the major Australian company in terms of building and producing. Tomago aluminium smelter is further seen to be situated in Newcastle, New South Wales and responsible for publicly trading of Australian Securities Exchange. In 2012, the company is seen to be having approximately 3600 employees and total amount of after tax profit is discerned as $90.7 million. In addition to this, the company is discerned to having diversified shareholding with predominant Australian fund and retail owners. The building of the products with the creation of Sucrogen has been identified with the main production activity. The report intends to identify whether the company needs the conceptual framework of this reporting. It further aims to recognise the criteria required for reporting Assets, Liabilities, Equity, Revenue and Expenses. In addition to this, the fundamental qualitative and has been characteristic has been seen with relevant and faithful representation. Some of the other right it has been also identified with recognising qualitative enhancing characteristics and whether this information is very viable, comparable and understandable (Kalkhouran et al. 2015). Adherence to the objectives of the conceptual framework with its reporting Australian Accounting Standards Board (AASB) is identified as the main Australian government agency for developing and maintaining financial report and standards applicable to the entities in private and public sectors of the economy in Australia. AASB has been also seen with contributing role of financial reporting standards with Australian securities and investment commission at 2001. In December 2013, AASB included several revisions with a view to cover more areas in the existing conceptual framework network which has been discerned in form of better measurement, financial performance, presentation, de-recognition, reporting entity and disclosure. The information provided is further used to assess for meeting the objectives of financial reporting which helps in addressing management stewardship of entity resources (Spraakman and Jackling 2014). As per the depictions made from financial report published in 2016 CSR Limited has consolidated financial statements prepared for general purpose financial reporting act for guidelines given by Australian accounting standards (AASBs) which has been further seen to be adopted by Australian accounting standards board (AASB). The financial reports have further added to the conceptual framework as per Corporation Act 2001. The consideration of the financial statements has been further seen to comply with International Financial Reporting Standards (IASB). It has been further depicted that the accounting policies set by the company are consistent during all periods of the consolidated financial statements and consistently applied across the group (Richardson et al. 2014). There has been no new revised standard interpretation which has been issued by AASB and not stated by the company. Some of the standards which has been issued by AASB but are yet to be adopted by the company includes Fin ancial Instruments (Revised AASB 9), Revenue from Contracts with Customers (AASB 15) and Leases (AASB 16) (Penman 2013). Adherence with the recognition criteria for reporting Assets, Liabilities, Equity, Revenue and Expenses The investment activities of the group comprise of available for sale financial assets which are being treated as a ASX listed securities. It has been further seen that the measurement is done at a fair value and add value market price. Such assets have been further categorised as Level I under fair value hierarchy of AASB 7. Revenue expenses and the assets has been further seen to be recognised with the net amount of the goods and services tax (GST) said in cases where the GST amount has not seen to be recoverable from the taxation authority. In these circumstances the GST amount is interpreted with cost of acquisition of the assets and the portion of expense (Ding, Hellmann and De Mello 2017). The various types of receivables and payable are seen to be stated with the amount of GST included. The net amount of the GST recoverable from payable is included with the current asset or liability statement of the financial position. Groups accounting policies and disclosures is determined with fair value for both non-financial assets and liabilities and financial. The fair value is assessed for measurement and disclosure of material assets such as PPE, intangible assets and inventory. The fair value of equity and debt is determined with reference to the quoted closing price paid at the reporting date. In order to generate a true and fair view of the groups financial position on the consideration of the financial statements has been set out in pages 35 to 90 which are in accordance with Corporations Act 2001(Susmus and Demirhan 2013). Adherence with the qualitative enhancing characteristics of financial reporting Based on the assessment of the information given in the annual report it has been discerned that the total board and committee meetings held in financial year and the meetings attended by the directors included relevant committee members. The group has been further able to attempt to mitigate the risk by a close monitoring of related development and including relevant regulatory bodies which are in compliance with the existing regulations. The faithfulness of the information has been further discerned in related interest of each director in the shares and opinions over such instruments issued by the company within the group and different types of other related bodies which has been addressed by the directors to the Australian Stock Exchange in accordance with S205G (1) of the corporations act 2001 (Brouwer, Faramarzi and Hoogendoorn 2014). The various types of costs incurred by the company including the insurance costs has incurred with relevant officers in defending proceedings which has been seen to be criminal, civil irrespective of the outcomes (Brouwer, Faramarzi and Hoogendoorn 2014). The various types of costs excluding the expenditure is directly attributable with the acquisition of assets. The cost incurred for self-constructed assets has been seen to include cost of material, initial estimate and direct labour wherever relevant. The share baseband system disclosed as for performance rights has been seen to reflect fair value of each right identified with the number of rights granted to the individual shareholders (Schaltegger and Zvezdov 2015). Adherence with enhancing characteristics of financial reporting the comparability aspect of the financial information has been depicted with the using of several types of graphical representation. For instance, the results of operating result have been clearly segregated into EBITDA, NPAT, EPS, operating cash flow and dividends per share. In order to compare the date of the respective factors the data along with its unit has been clearly presented from financial year 2009 financial year 2016. The representation of the data in months shows that the qualitative characteristics of has been able to maintain the time factor (Schaltegger and Zvezdov 2015). In order to maintain the qualitative characteristics of reporting a customer growth factor has been shown on monthly basis using a stacked column chart to represent the data. As per the depictions given by the company the subscribers have been seen with a linear growth from January 2014 2 July 2016. The depictions of the same has been presented with a pie chart for an easy understanding of the data. As for the review of the financial results the company has broadly segregated the results of 2016 with prior year under respective subsections. For instance, the key elements of financial year 2016 has been shown by revenue increase or decrease in 2016 and compared revenue increase or decrease in 2015 (Ding, Hellmann and De Mello 2017). Conclusions The depiction based on Adherence to the objectives of the conceptual framework with its reporting has shown that the company complies with Australian accounting standards (AASBs) which has been further seen to be adopted by Australian accounting standards board (AASB). The financial reports have further depicted with conceptual framework as per Corporation Act 2001. The consideration of the financial statements has been further seen to comply with International Financial Reporting Standards (IASB). It has been further discerned that the group recognises assets as per Level I under fair value hierarchy of AASB 7 and revenues with net amount of the goods and services tax (GST) said in cases where the GST amount has not seen to be recoverable from the taxation authority. The qualitative characteristics has been prominent with using of comparison with previous years financial data and bar graphs. References Brouwer, A., Faramarzi, A. and Hoogendoorn, M. (2014) Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance?,Accounting in Europe, 11(2), pp. 235257. doi: 10.1080/17449480.2014.967788. Ding, Y., Hellmann, A. and De Mello, L. (2017) Factors driving memory fallibility: A conceptual framework for accounting and finance studies, Journal of Behavioral and Experimental Finance, 14, pp. 1422. doi: 10.1016/j.jbef.2017.03.003. Kalkhouran, A. A. N., Rasid, S. Z. A., Sofian, S. and Nedaei, B. H. N. (2015) A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises, Global Business and Organizational Excellence, 35(1), pp. 4554. doi: 10.1002/joe.21644. Penman, S. (2013) Accounting Standard Setting: Thoughts on Developing a Conceptual Framework, China Journal of Accounting Studies, 1(34), pp. 157167. doi: 10.1080/21697221.2013.856256. Richardson, P., Dellaportas, S., Perera, L. and Richardson, B. (2014) Towards a conceptual framework on the categorization of stereotypical perceptions in accounting, Journal of Accounting Literature, 35, pp. 2846. doi: 10.1016/j.acclit.2015.09.002. Schaltegger, S. and Zvezdov, D. (2015) Expanding material flow cost accounting. Framework, review and potentials, Journal of Cleaner Production, 108, pp. 13331341. doi: 10.1016/j.jclepro.2014.08.040. Spraakman, G. and Jackling, B. (2014) A conceptual framework for learning management accounting, Accounting Perspectives, 13(1), pp. 6181. doi: 10.1111/1911-3838.12024. Susmus, T. and Demirhan, D. (2013) Creative Accounting: A Brief History and Conceptual Framework, Akademik Bakis Dergisi, (38), pp. 120.
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