Wednesday, September 2, 2020
Question: Talk about the Homelessness in Canada. Answer: This article talks about the issue of obvious vagrancy especially in the Northern Territories of Canada particularly in the Yellowknife and Inuvik. Homelessnessin these two networks unnecessarily has influenced the Aboriginal northerners of Canada, anyway there is an almost no data about their individual pathways tohomelessness. This issue is bound to the bigger urbanizing territorial focuses. In any case, a considerable lot of the destitute Aboriginal northerners have seen as started from some little and country settlement networks. The article has called attention to that the administration has given little consideration to the elements where little networks converge to expand the degree of vagrancy just as shape the regional topography. In this specific article the writer has uncovered the concealed components that continually contribute in the more obvious types of vagrancy in the Northern Territory. There is some specific elements among the standard networks and the northern urb an focuses. These last communities give chances to which the provincial settlements stream towards the urban settlement. This article uncovers the constant lodging necessity among the vagrants which stay immaculate. In addition, there is an issue of deterioration in building the social relationship in the settlements. The writer of this article has investigated these elements impacting the rural?urban relocation among the destitute populace in Canada. This article focusses on the issues of expanding illicit drug use among the destitute youth in Canada. The examination has unveiled the way that medication is a factor for expanding mortality hazard and unexpected weakness. The goal of this article is to decide the commonness just as qualities of medication use among the vagrants. This examination has additionally inspected the relationship among the medication issues with mental just as physical wellbeing status. The data has been gathered on the segment includes just as example of the drag use. The habit seriousness file has been utilized to evaluate the degree of chronic drug use. Through relapse investigation, the related medication issues have been resolved alongside mental and physical wellbeing status. The examination information has uncovered that 40% of destitute people who are single just as less instructed and got destitute at an extremely young age. Among these medications, Marijuana and cocaine are the most every now and again utilized medications which have at last influenced the psychological well-being of the addicts. This article has given an enormous crowd of information for understanding the circumstance of the destitute youth the Canada. In particular, current chronic drug use issues are related with the more unfortunate mental wellbeing status yet not with the poor physical wellbeing status among the destitute youth. This diary article has concentrated on the vagrancy as a developing social issue of Canada which is influencing in excess of 235,000 individuals for every year in country, urban, rural and the Northern people group. Notwithstanding the way that this issue has been risen because of colonization, states withdrawal from the lodging arrangement and salary disparity. As indicated by the creator, the administration approaches of vagrancy will in general spotlight on the administration arrangements as opposed to tending to the underlying drivers. The article has audited the reactions of the activists, backing, approaches and administrations towards the vagrancy issue. This article has called attention to that the destitute part meetings are the significant destinations of administration where the specialist organizations team up for conveying advertisement creating arrangements. The standardizing societies of these gatherings alongside their expansive development of vagrancy as specialized issue, will in general license unopposed the common social, financial, political and institutional courses of action as the central reasons of vagrancy. Current mediations by the individuals alongside their partners, confronting the issues of vagrancy and related medical issues have claimed a verbose space at the Canadian national vagrancy gatherings for the outcast requests just as points of view. The article has closed with the view that these intercessions open opportunities for fresher collusions, better examination, and strategies vital for consummation this issue. This friend assessed diary article centers around the medical problems looked by the vagrants in Canada. This staggered activity research venture is intended for educating the improvement regarding socially suitable just as sex explicit administrations that the administration gives toward the northern ladies. These class incorporates ladies how are fundamentally either destitute or barely housed. A large portion of these ladies face shelf medical problems and other wellbeing concerns. This specific article has been chosen to examine the hindrances and supports that the vagrants in the Norther part of Canada experience. These backings contain emotional wellness care administrations, lodging offices and other steady measures. This examination advises the work regarding the Northern specialist co-ops just as the approach advocates in the situation to execute changes in their praxis. This article follows the strategy for semi-organized and subjective meetings which portrays the direction s that make boundary for getting to the ladies administrations. These meetings uncover that the majority of the vagrants in Norther some portion of Canada, are experiencing neediness, uncertain injury and social prohibition. These ladies have multifaceted difficulties as they can't get to the administrations to discover and keep up houses and viable wellbeing approaches like different occupants. The article finishes up with suggestion how the administration offices can confront these expanding emotional well-being issues in the vagrants. This specific diary article talks about the vagrancy issues looked by the individuals living in the country zones of Canada. As indicated by the writers of this article, the idea of vagrancy in the provincial Canada has not been recognized already. The offices and social consideration administration associations used to have restricted information as there were constrained degree for go after understanding the extension and elements of the country vagrancy in Canada. This article has been picked in light of the fact that it accentuates, the exploration procedure for analyzing various subjects from the common points of view. This article intends to give an immense and growing information dependent on the idea of the vagrancy issues in the provincial territories of Canada., particularly Alberta. This article examines issues based on the meeting led with the specialist co-ops just as other the social specialist co-ops so as to comprehend the elements of provincial vagrancy. This procedu re likewise remembers the reactions of the 20 provincial networks for this locale. As indicated by the nearby settings, the greatness of the vagrancy issues and elements fluctuate. This article gives a few proposals that have risen up out of these gathered information to expand on encounters, qualities of the networks and their abilities References Waegemakers Schiff, J., Schiff, R., Turner, A. (2016). Provincial Homelessness in Western Canada: Lessons Learned from Diverse Communities.Social Inclusion,4(4), 73. https://dx.doi.org/10.17645/si.v4i4.633 Christensen, J. (2012). They need an alternate life: Rural northern settlement elements and pathways to vagrancy in Yellowknife and Inuvik, Northwest Territories.The Canadian Geographer/Le Gographe Canadien,56(4), 419-438. https://dx.doi.org/10.1111/j.1541-0064.2012.00439.x Grinman, M., Chiu, S., Redelmeier, D., Levinson, W., Kiss, A., Tolomiczenko, G. et al. (2010). Medication issues among destitute people in Toronto, Canada: predominance, medications of decision, and connection to wellbeing status.BMC Public Health,10(1). https://dx.doi.org/10.1186/1471-2458-10-94 Paradis, E. (2016). Pariahs Within: Claiming Discursive Space at National Homelessness Conferences in Canada.Social Inclusion,4(4), 97. https://dx.doi.org/10.17645/si.v4i4.670 Schmidt, R., Hrenchuk, C., Bopp, J., Poole, N. (2015). Directions of ladies' vagrancy in Canada's 3 northern territories.International Journal Of Circumpolar Health,74(1), 29778. https://dx.doi.org/10.3402/ijch.v74.29778
Saturday, August 22, 2020
Report Writing on a Paintball Game Essays Report Writing on a Paintball Game Essay Report Writing on a Paintball Game Essay Paper Topic: The Most Dangerous Game Recently at 3:30 pm was JonnyÃ¢â¬â¢s last strike as he had shot his mom. This activity had just appeared as a mishap, yet as we stood up to him it would just appear as an improbable demonstration that had occurred as a result of the goal of the game, or right? Tune into the remainder of this article to discover the genuine goal behind this arrangement. The amazing twenty-first century round of paintball coincides as a method of edifying the players of the perils of being at war. The carefree game is an exciting encounter one ought to have on the off chance that he can. The game requires greatness in deftness and the capacity to settle on choices on a speedy note, just as cooperation taking a chance with the life of others. Paintball innovation is likewise utilized by military powers, law implementation, Para-military and security associations to enhance military preparing, revolt reaction, and non-deadly concealment of hazardous suspects. Jonny Kapalo, the novice paintball player, from West Kentucky had his eyes set on the delight of shooting in the mexcian home grounds of paintball, as outstanding amongst other ten spots for paintballing. The game began at the break of day when the groups split up. There were the Rottweilers and the meerkats. The players were to play in the paint-recolored mess. The principal game was Ã¢â¬Ëcapture the flagÃ¢â¬â¢ and the meerkats (otherwise called JonnyÃ¢â¬â¢s group) had a decent run since the game was theirs for the taking. The success was won by for his gallant scramble for the banner which was a significant brazen move, as his partners diverted the foe by covering for him. The subsequent game was look and pulverize, which comprised of four targets. The searchers of the game had an eliminator of a man code name the Ã¢â¬ËPredatorÃ¢â¬â¢. The unwise Jonny accepting the game as a joke and a few his partners assessed his arrangement of shooting the Predator. The blunder of this whimsical trick is that the Predator takes no hostiles regardless of whether it is brought about by rebellion among his own partners. At the check of three, with the predator before the exploring gathering, Jonny and his companions made their turn, subsequently, the more experienced player bamboozled them and JonnyÃ¢â¬â¢s group was excluded on the record of the uprising to the Predator. The third and last game was the group demise coordinate. This game has clear targets which are that you get ended on the off chance that you come up short on paintballs or in the event that you get shot. Every player was low on ammunition and the exact opposite thing they needed was to end the game. So every player needed to inspect their environmental factors to search for places that couldn't be seen by the adversary. Jonny had thought of holing up behind a shrub, to follow his next casualty. The clueless detail of his alcove was inconspicuous by the foe. The following casualty was to be his own special mother which was to be the most far-fetched individual to stroll by. Poor people lady was shot head to toe with stifling shots. At the point when she announced herself to be out of the game, Jonny crawled over into stowing away to sit tight for his next casualty. In any case, in no time a short time later the game was finished and the Rottweilers won 2-1. We asked a couple of remarks from Jonny and here is the thing that he stated, Ã¢â¬Å"The game was a game and I didn't realize that my mom would come out of spread and I would shoot her which was in reality entirely cumbersome thinking about how well she could utilize a weapon. JonnyÃ¢â¬â¢s mother had likewise imparted her remarks to us on how the game engaged her. Ã¢â¬Å"The game was very energizing, as an ex-marine I was destined to be on the forefront. The experience was a decent one and it was extraordinary to see Jonny strolling up my strides. Ã¢â¬ To me as a watcher the game was invigorating and exciting to watch, and educates me on the angles regarding war and expressions. This can invigorate an incredible encounter which can't be missed in the event that one can bear. As I would see it JonnyÃ¢â¬â¢s mother relinquished the success to her child by uncovering her spread.
Friday, August 21, 2020
Erik H. Erikson adjusted and extended FreudÃ¢â¬â¢s hypothesis of improvement to incorporate the whole life expectancy, accepting that individuals keep on creating all through life. He depicts eight phases of improvement. Erikson imagines life as a grouping of levels of accomplishment. Each stage flags an errand that must be accomplished. The goals of the errand can be finished, halfway, or ineffective. Erikson accepts that the more prominent the undertaking accomplishment, the more beneficial the character of the individual; inability to accomplish an assignment impacts the personÃ¢â¬â¢s capacity to accomplish the following errand. These formative undertakings can be seen as a progression of emergencies, and fruitful goals of these emergencies is steady to the personsÃ¢â¬â¢ sense of self. Inability to determine the emergencies is harming to the personality. EriksonÃ¢â¬â¢s eight phases reflect both positive and negative parts of the basic life time frames. The goals of the contentions at each stage empowers the individual to work viably in the public eye. Each stage ha sits formative errand, and the individual must discover a harmony between, for instance, trust versus question or honesty versus despair. When utilizing EriksonÃ¢â¬â¢s formative system, medical attendants ought to know about pointers of positive and negative goals of each stage. It is additionally imperative to know that nature is exceptionally compelling being developed, as per Erikson. One can improve an individualÃ¢â¬â¢s advancement by monitoring the personÃ¢â¬â¢s formative stage and by helping the individual create adapting abilities comparative with stressors experienced at that level. One can reinforce an individualÃ¢â¬â¢s positive goals of a formative errand by giving the individual fitting chances and consolation. For instance, a 10-year-old youngster can be urged to be imaginative, to complete homework, and to figure out how to achieve these assignments inside the constraints forced by wellbeing. Erikson underlines that individuals must change and adjust their conduct to keep up power over their lives. In his view, no phase in character improvement can be skirted, however individuals can become focused at one phase or relapse to a past stage under restless or unpleasant conditions. For instance, a moderately aged lady who has never sufficiently achieved the assignment of settling personality versus job disarray may relapse to a prior stage when worried by an ailment with which she can't adapt. EriksonÃ¢â¬â¢s eight phases of advancement incorporate Infancy, focal assignment is trust versus question; Early Childhood, focal errand is independence versus disgrace and uncertainty; Late Childhood, focal undertaking is activity versus blame; School Age, focal errand is industry versus mediocrity; Adolescence, focal errand is personality versus job disarray; Young Adulthood, focal assignment is closeness versus separation; Adulthood, focal assignment is generativity versus stagnation and Maturity, in which the focal undertaking is honesty versus despair. The pointers of constructive goals for every stage are; figuring out how to confide in others for Infancy; poise without loss of self Ã¢â¬esteem, capacity to collaborate and to communicate for Early Childhood; learning how much confidence and reason impact nature, starting capacity to assess oneÃ¢â¬â¢s own conduct for Late Childhood; starting to make, create, and control, creating feeling of fitness and tirelessness for School age; intelligible feeling of self, plans to complete oneÃ¢â¬â¢s capacities for Adolescence; close connection with someone else, responsibility to work and connections for Young Adulthood; imagination, profitability, worry for others for Adulthood and; acknowledgment of worth and uniqueness of oneÃ¢â¬â¢s own life, acknowledgment of death for Maturity or in the last phase of life of being a grown-up.
Friday, June 5, 2020
The Shear Strength Of The Soil Under A Constant Cell Pressure (Lab Report Sample) Content: Title Name: InstructorÃ¢â¬â¢s Name: Course: Date: Abstract This experiment examined the behavior of soil under loading. The test was to determine the shear strength of the soil under constant cell pressure. Four Samples were tested under unconsolidated undrained test. Each condition was recorded. The results showed that there is a correlation in the experiment findings and theory. However, the third result is contrary to theory expectation. This is because the sample was contaminated. This led to an irregular result that was not in tandem with the first and the second results. These results bear significant effects on the determination of soil shear strength and resistance. Introduction This experiment examined the behavior of soil under loading. The aim of this test was to determine the shear strength, as well as the shearing resistance of cohesive soil under constant confining pressure with zero change in moisture content, using unconsolidated undrained test. The four samples we re compressed at a constant strain-controlled rate, and not allowed to drain. Each condition was recorded. The test is useful in the determination of the total strength parameters for soils subjected to various conditions. The triaxial test was used since it is more reliable and can measure both drained and undrained shear strength. Apparatus 1. A triaxial cell, the size of the specimen to be tested, and suitable for the highest cell pressure. It should have an end with a similar diameter as the samplesÃ¢â¬â¢. 2. A cell pressure system for maintaining, measuring and applying the appropriate pressure of water in the cell. 3. A back pressure system for measuring, maintaining and applying the appropriate pressure within the sample as well as measuring water in and out of the specimen. 4. Axial loading machine for the application of axial compression to the sample at different speeds. 5. Triaxial compression chamber 6. Rubber membrane to suit the size of the sample 7. Miscellaneous apparatus Experiment procedure 1. Measure initial mass, length, and diameter of the specimen. Measure the rubber membrane, thickness. 2. Put the sample in a rubber membrane and Set it in a triaxial chamber. 3. Raise the cell pressure to the desired value. This can be 70 kPa for the first case followed by 140 kPa in the second instance. 4. Shear the specimen at an interval of 1%/min. 5. Record ÃÅ¾Ã¢â¬ L, and ÃÅ¸Ã'âd at 10 seconds interval. 6. Continue until the deviator stress exhibits a final figure or 20% axial strain. 7. Upon completion of the experiment, release the cell pressure to 0. Then vent the pressure, bring down the cell by lowering the platen. Drain the cell; clean the assembly and the porous stone. 8. Sketch the failure mode. 9. Re-measure the weight of the soil sample's weight and put it in the oven. 10. Repeat the procedure for the second and third specimen at 140 kPa and 210 kPa cell pressure respectively. 11. Calculate axial strain. ÃÅ¾Ã µa 12. Calculate the sample's vertical load. 13. Calculate corrected area of the specimen (Ac) 14. Plot ÃÅ¸Ã'âd against axial strain for the three tests. 15. Plot ÃÅ¸Ã'âd vs. ÃÅ¾Ã µa for the three tests on a single sheet. 16. Plot Mohr circle using ÃÅ¸Ã'â1 and ÃÅ¸Ã'â3 at failure. These should produce a similar ÃÅ¸Ã'âd value. 17. Find the final moisture content of the sample. Results and calculations MOISTURE CONTENT container no Ã 1 2 3 4 mass of wet soil + container g 39.6 27.4 28.6 51.2 mass of dry soil + containerg3524.525.445.2mass of container(m1)g220.127.116.11.4mass of moisture(m1-m3)g18.104.22.168mass of dry soil (m3-m1)g29.619.2239.8moisture=(m2-m3)/(m3-m1)%15.415.11615.08average moisture content%Ã 15.4Ã Ã Sample 1 16.2/76 x100=21.32% E=21.32% Sample 2 16.83/76 x100=22.18% E=22.18% Sample 3 20.57/76 x100=27.07% E=27.07% Sample 4 14.68/76 x100=19.32% E=19.32% B.cell pressure QUOTE /4 QUOTE /4 =1134.11mm2 Volume=AREA X HEIGHT Volume =A0XL0=A(L0-X) OR A =V0/(L0-X) OR A=A0/(1-E) Where A0=initial area X-Displacement L0-initial length V0-initial volume =1134.11X76 =86192.36mm3 Sample 1 Deviator stress= P/A 454/1134.11=0.40N/MM2 P/A=Q1-Q3 0.40=Q1-0.013 Q1=0.413N/MM2 Sample2 Deviator stress= P/A Where P-load A-area =543/1134.11=0.48N/MM2 P/A=Q1-Q3 Where Q1= MAJOR PRINCIPLE STRESS Q3-CELL PRESSURE 0.48=Q1-0.15 Q1=0.63N/MM2 Sample 3 Deviator stress=P/A =667/1134.11=0.59N/MM2 P/A=Q1-Q3 0.59=Q1-0.034 Q1=0.624N/MM2 Sample 4 Deviator stress=P/A =1059/1134.11 =0.933N/MM2 P/A=Q1-Q3 0.93=Q1-0.032 Q1=0.96N/MM2 A. Failure strain as per the final value for the four samples Mohr table sampledeviator stress(Q1-Q3)cell pressure(Q3)major principle stress(Q1)Q11315100415Ã 4152372.8200572.8Ã 572.83429.6400829.6Ã 829.64755.18001555.11555.1Ã Mohr circle From the graph cu=100 Angle Ãâ¢Ã'â =26Ã ° Discussion Besides reading and calibration issues, the test procedures were executed appropriately. The first and second tests' results were in good correlation, therefore, satisfactory and in the right magnitude. The third test was not equally successful as its specimen had an improper seal which made the sample partially saturated during the experiment. This consequently led to a steeper friction angle and a higher shear stress at failure. This is normal due to surface tension and water effects and therefore, could not be avoided. The second error may be attributable to improper calculation of either the first or the second sample's relative density. The shear stress at failure is expected to increase progressively since the tests were carried out on progressively denser specimens. If the third sample had not been contaminated, its angle of failure would be near the first and second sample's values. The results of this experiment give an estimation of how the soil represented by the samples would behave in the field. Nevertheless, in an ideal lab situation results are bound to differ slightly. Conclusion The triaxial test is of significance in the understanding of soil behavior. It is crucial in the measurement of stiffness and strength, determination, and monitoring of the internal reaction of a particular medium. It also allows monitoring of pore pressures and observation of the volume changes during the experiment. In-Depth understanding of material behavior and adequate assessment of its qualities allows the Engineer to enhance designs and to keep the risk of failures at the minimum. UU triaxial test provides the shear strength of soil at various confining stresses. Shear strength is vital in every geotechnical analysis and design. The value of shear strength as regards to a particular soil is pivotal in the acquisition of solutions to problems concerning the stability of that soil's mass in the determination of the load that soil can bear. APPENDIX Ã¢â¬â I SAFE WORKING PROCEDURE TRIAXIAL TEST A.PRIOR TO STARTING WORK 1. Avoid loose cloth...
Sunday, May 17, 2020
Racial Profiling Post 9/11 Rusat Ramgopal CRJBS 101 John Jay College Professor Gary Wright August 4, 2016 Racial Profiling Post 9/11 On September 11, 2001, nineteen hijackers associated with the terrorist group Al-Qaeda attacked the United States. They flew two planes into the World Trade Center and also attacked the Pentagon resulting in the deaths of 2,996 people. Fifteen of the nineteen hijackers were Saudi Arabian, two were from the United Arab Emirates, one was from Lebanon, and one was from Egypt. Following the 9/11, racial profiling in the United States resulted in people of Arab or South Asian origin being targeted in the United States as they were perceived to look similar to the Islamic terrorists of groups such as Al-Qaeda. The racial profiling of Americans of Arab or South Asian descent has led to their rights, guaranteed to them by the U.S. law and Constitution have been violated, which is a grave injustice.. Racial profiling within the United States has become such a major issue in the country following 9/11 to the point that in 2012, the Senate Judiciary Committee held its first hearing on the issue. During the hearing, the subcommittee chair, Senator Dick Durbin of Illinois, stated that, In the national trauma caused by 9/11, we sometimes sacrificed liberty in the misguided notion that it would keepShow MoreRelatedRacial Profiling : The United States Essay1326 Words Ã |Ã 6 PagesRacial Profiling The United States of America, a country founded on diversity, remains ingrained with hypocritical ideas with respect to its very foundations of freedom and independence. America shows no mercy in the prejudice actions towards its minorities. The United States of America contributes greatly towards the injustice of minorities and giving privilege towards its Ã¢â¬Å"nativeÃ¢â¬ people yet not all Ã¢â¬Å"nativesÃ¢â¬ are greatly loved in the country as Neil Foley, author of Becoming Hispanic: MexicanRead MoreRacial Profiling And The United States1348 Words Ã |Ã 6 PagesIn todayÃ¢â¬â¢s world we deal with multiple cases of racial profiling seemingly on a daily basis. Turn on the television, check the internet, or simply have a discussion with someone and youÃ¢â¬â¢ll hear about it. Racial Profiling describes discriminatory practices by law enforcement officials who target people for suspicion of crime based on their ethnicity, race, origin, or religion. The term first came about during the War on Drugs in the 1970Ã¢â¬â¢s and 1980Ã¢â¬â¢s when law enforcement were accused of pullingRead MoreRacial Profiling And The United States1111 Words Ã |Ã 5 Pagesbrutality on these individuals solely based on the ethnicity they possess. 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Racial profiling can be defined as when an individual is stopped or detained becauseRead MoreRacial Profiling A nd The United States2903 Words Ã |Ã 12 PagesRacial profiling still exists in America. Racial profiling refers to law enforcement strategies and practices that single out individuals as objects of suspicion solely on the basis of mainly their race. Prejudice and racial profiling of law enforcement is responsible for many false arrests, convictions, and countless deaths of blacks in the United States. 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Several police officers in the United States target specific groups because they donÃ¢â¬â¢t display characteristics of typical Caucasian individuals (Glover, 2007). To put history into context, before 9/11, not many police officers profil ed individuals based on their ethnic backgrounds but after the attack, there was an increase
Wednesday, May 6, 2020
DISCUSS THE CONTRIBUTION OF ELTON MAYO TO MANAGEMENT IN GENERAL AND HUMAN RESOURCE MANAGEMENT IN PARTICULAR. The Hawthorne Experiments and Human Behavior Elton Mayos studies grew out of preliminary experiments at the Hawthorne plant from 1924 to 1927 on the effect of light on productivity. Those experiments showed no clear connection between productivity and the amount of illumination but researchers began to wonder what kind of changes would influence output. Variables Affecting Productivity Specifically, Elton Mayo wanted to find out what effect fatigue and monotony had on job productivity and how to control them through such variables as rest breaks, work hours, temperature and humidity. In the process, he stumbled upon a principleÃ¢â¬ ¦show more contentÃ¢â¬ ¦The workplace is a social system. The researchers came to view the workplace as a social system made up of interdependent parts. The worker is a person whose attitudes and effectiveness are conditioned by social demands from both inside and outside the work plant. Informal group within the work plant exercise strong social controls over the work habits and attitudes of the individual worker. The need for recognition, security and sense of belonging is more important in determining workers morale and productivity than the physical conditions under which he works. The major finding of the study was that almost regardless of the experimental manipulation, worker production seemed to continually improve. One reasonable conclusion is that the workers were happy to receive attention from the researchers who expressed an interest in them. Originally, the study was expected to last one year, but since the findings were inexplicable when the researchers tried to relate the workers efficiency to manipulated physical conditions, the project was incrementally extended to five years. Conclusions on Job Performance Elton Mayo came to the following conclusions as a result of the study: The aptitudes of individuals are imperfect predictors of job performance. Although theyShow MoreRelatedHrm Growth in India2717 Words Ã |Ã 11 Pagesprofession - Per. 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The Definition and Discrimination of HRM and PMÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦3 1.1 The Definition of Human Resource ManagementÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.Ã¢â¬ ¦Ã¢â¬ ¦..Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..3 1.2 The Definition of Personal ManagementÃ¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..Ã¢â¬ ¦Ã¢â¬ ¦.Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..3 Read MoreExecutive Summary : Human Resource Management3525 Words Ã |Ã 15 PagesExecutive summary Human resource management is the process of managing human as resources for some organization. It is an important concept for most of the business organization. The model given by the Guest is based on the notion that human resource management is somehow different from other personnel management, so it is most popular among the business organizations. 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Question: Discuss About The Lectures Online A Intermediate Accounting? Answer: Introducation In the annual books of QBE, different measures could be used for depicting the impairment charge, which could directly help in depicting the actual financial position of the organisation. Goodwill impairment charges are relevantly imposed on the carrying value if it exceeds the fair value. Furthermore, the impairment charge could directly be deducted from the income statement and balance sheet statement. In this context, Baskerville et al. (2017) mentioned that use of impairment charge could directly allow the organisation to reduce the value of intangible assets as per their fair value. The impairment expenses needs to be recorded in both statement of financial account, which could directly help in depicting the actual firm value. Therefore, the overall one time impairment charge of $150 million will be reflected in the income statement of QBE. However, the overall in payment charge of $600 million will mainly be charged in balance sheet of the organisation. Relevant decline in Good will From the annual report of the organisation could be witness in the balance sheet, where deduction of $600 million will be reported. The relevant imposition of one time in payment charge could directly reduce the profit level of the organisation. Chaney (2017) argued that companies use the impairment expenses to reduce the profit, which could directly help in improving the retained income and provide exemption from the tax. Hence, QBE could list the impairment charge and reduce the overall total assets of the organisation. Stating can QBEs use chairperson as an intangible asset, and disclose it in their financial statement: From the evaluation it could be identified that QBE wants to enlist the chairperson's reputation as intangible assets in the overall financial statement. However, according to IFRS 3 and IE16-IE44 individual persons cannot be listed intangible assets of an organisation, even if their absence could decline the share price for the organisation. According to the relevant rules it is identified that the work of the individual can be listed as intangible assets but the individual itself cannot be evaluated in annual books of the organisation. Initial Accounting for Internally Generated Intangible Assets, directly states that the programs, works, and other measures used by the chairperson could be enlisted as intangible assets of the organisation. For the more, in paragraph 33A it is directly stated that artistic related works such as please, television programs, and literary work can be considered as intangible assets. Nevertheless, the actual artist that created the work cannot be consid ered, as intangible assets of the organisation (Jermias 2017). Therefore, there is adequate proof that the chairperson of QBE cannot be listed as intangible assets in their financial statement. OConnell et al. (2016) stated that persons cannot be evaluated on monetary terms, which is why financial statement does not include reputation and other honorary work of an individual. Furthermore, the organisation could directly use customer related, marketing related, contract based, and technological based criteria for enlisting in their intangible assets. Hence, QBE could not accommodate the reputation of its chairperson as the intangible assets in its annual report. Mentioning the reimbursement that might be enjoyed by Lion Nathan with leaseback transactions and sale of pub: The evaluation of the case directly indicates that Lion Nathan could effectively improve its financial capability if it uses the leaseback transaction after selling the pub. There are two types of benefits that could be obtained from the sale of the pub. Firstly, an increment in the cash reserves of the organisation could be seen, which could directly increase the chance for supporting future projects. Secondly, the organisation could use the leaseback strategy for reducing the overall tax expenses, as relevant exceptions are provided by the authority for leaseback assets. Therefore, relevant benefits could be identified from the use of leaseback transaction made by Lion Nathan for its pub. Rossing, Johansen and Pearson (2016) mentioned that relevant reductions could be identified if the organisation uses the lease option, which could be helpful in improving its retained income. Therefore, it could be assumed that Lion Nathan could directly improve the overall profit generation capac ity by using leaseback method, which might help in increasing cash reserves and reducing tax pay of the organisation. Mentioning the use of finance or operating lease for Lion Nathan: Finance lease option is one of the best measures, which could be used by Lion Nathan, as it helps in reducing the Taxable income by deducting both interest and depreciation of the Asset. Moreover, the finance lease also allows the organisation to enlist the leased asset in their balance sheet for increasing total assets of the organisation. Hence, the use of Finance lease could directly allow Lion Nathan to improve its financial position and operational feasibility. However, the use of operating lease option could only allow Lion Nathan to reduce the income statement with interest expense. Operating lease does not provide any kind of benefits as finance lease, where no incremental in capital assets can be seen and no deduction of depreciation can be identified in the annual report. Thus, the use of operating lease could not allow Lion Nathan to generate the relevant benefits which would be provided from finance lease option. Shawver and Miller (2017) mentioned that companies with the help of finance lease are able to maximize their retained income and capital assets as the leased asset is enlisted in its annual report. Depicting whether Lion Nathan account for any profit or loss on the sale of the pubs: From the evaluation it would be identified that Lion Nathan needs to reflect the sale of pub in its annual report on all the three accounts the balance sheet, income statement and cash flow statement. Lion Nathan could have two aspects from the sale of pub, where it could attain loss of profit from the same. Any of the circumstances will directly reflect on all the three accounts of the annual report. The balance sheet the organisation will directly reflect the reduction in capital assets, where relevant total assets will directly decline. Moreover, any kind of profit or loss that is incurred from the sale of land will reflect on income statement, where it will be added or deducted from the overall revenue generated from operations. Lastly, in the cash flow statement the overall benefit or loss that is obtained from the sale of pub could directly reflect as incremental cash or deficit. Smith (2017) mentioned that assets of an organisation could only be sold after thorough evaluation, where selling of the asset could provides relevant benefits to the company. Mentioning the change in depreciation if pubs are sold and then leased back by Lion Nathan: The relevant depreciation value needs to be changed for the asset, as Lion Nathan will directly sell the asset and procure it on lease agreement. This relevant measure needs to use the actual value of the Asset on which it is sold, as depreciation is always calculated on the purchase value or in this case lease value. Lion Nathan is also using Finance leasing method, which could allow the organisation to enlist the Asset in its balance sheet and charge depreciation and its income statement. Therefore, the depreciation will mainly reflect the actual amount in which the asset is purchased or the lease amount. Hence, the depreciation value will eventually change for the pub and will be enlisted in the annual report. Wen (2016) stated that the use of adequate depreciation method eventually allow the organisation to reduce the tax liability and increased retained income. Reference Baskerville, R., Carrera, N., Gomes, D., Lai, A. and Parker, L., 2017. Accounting historians engaging with scholars inside and outside accounting: Issues, opportunities and obstacles.Accounting History, p.1032373217732349. Chaney, P.K., 2017. Discussion of Accounting quality and loan pricing: The effect of cross-country differences in legal enforcement.The International Journal of Accounting. Freeman, R.E., Greenwood, M., Christensen, A.L., Cote, J. and Latham, C.K., 2016. Numerous researchers have investigated accounting students levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test (DIT) and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical...Journal of Business Ethics,133(1), pp.141-163. Jermias, J., 2017. Development of management accounting practices in Indonesia.The Routledge Handbook of Accounting in Asia, p.104. OConnell, B., De Lange, P., Freeman, M., Hancock, P., Abraham, A., Howieson, B. and Watty, K., 2016. Does calibration reduce variability in the assessment of accounting learning outcomes?.Assessment Evaluation in Higher Education,41(3), pp.331-349. Rossing, C.P., Johansen, T.R. and Pearson, T.C., 2016. Tax Anti-avoidance Through Transfer Pricing: The Case of Starbucks UK. In28th Asian-Pacific Conference on International Accounting Issues. Asian-Pacific Conference. Shawver, T.J. and Miller, W.F., 2017. Moral intensity revisited: Measuring the benefit of accounting ethics interventions.Journal of Business Ethics,141(3), pp.587-603. Smith, M., 2017.Research methods in accounting. Sage. Wen, L., 2016. Integrate Video-Based Lectures into Online Intermediate Accounting II Course Learning.Business Education Innovation Journal,8(2). Zeff, S.A. ed., 2016.Memorial Articles for 20th Century American Accounting Leaders(Vol. 49). Routledge.