Prevalence of Obesity in Children Introduced in the...

Prevalence of Obesity in Children Introduced in the Elementary School Prevalence of obesity in the children introduced in Elementary School is an article published by Journal of Nursing discussing childhood obesity in elementary schools. Obesity is defined as excessive accumulation of body fat (deWit O’Neill, 2014). The article is based on studies performed in Brazilian communities. Topics of the different studies consisted of private school setting, lower income families in different locations, different child age groups and socioeconomic differences. The first study consisted of children in private school settings. The obesity rate in the public school was 11.3% and 27.0% in girls and 13.0% in boys (Rocha, 2013). The middle and high socioeconomic status of the children was not a factor to why the children would or would not be overweight (Rocha, 2013). It would be assumed that because children of higher socioeconomic status who would see a pediatrician on a regular basis would not be overweight. The second study was performed on kindergarten students. Weight for the age and height was used in this study. It was decided that females showed higher concentration to males (Rocha, 2013). The third study was conducted on students from ages of six to nine. This study had the lowest rate of obesity 3.6% (Rocha, 2013). The founding of this study weighed more on the aspect to what mother or parent was feeding this population of the study (Rocha2013). The childrenShow MoreRelatedIs School Nutrition A Contributor? Childhood Obesity?1619 Words   |  7 Pages Methods Question: Is school nutrition a major contributor to childhood obesity? Date of Literature Review: October 2014 Inclusion Criteria †¢ Age: school aged children (4-18 years old) †¢ Setting: Public and private school systems in the US. †¢ Health Status: Any †¢ Nutrition-Related Problem or Condition: Obese or overweight and consuming at least lunch in a school setting. †¢ Study Design Preference: Cross-sectional studies, large randomized observational studies, time series studies. †¢ Size of StudyRead MoreChildhood Obesity Essay1454 Words   |  6 Pagesrates of obesity in children. Since 1980, the prevalence of obesity has almost tripled (â€Å"Centers for disease,† 2011). Childhood obesity is becoming a serious national problem. It’s even becoming a concern internationally as well. Historical comparisons from every nation find obesity increasing at especially alarming rates in children. Even our pets are overweight. A recent USA Today magazine includes the headline, How to help your fat dog† (Moon, 2008). Unless the rate of childhood obesity decreasesRead MoreVending Machine’S Food And Obesity. The Access To Vending1191 Words   |  5 PagesVending Machine’s Food and Obesity The access to vending machines and their popularity in schools have been increasing over the past years; the installments of them have contributed to high caloric intake among the youths. Food and diet have been studied as a significant benefactor to the dietary decisions people make in their life every day. All the decisions regarding its benefit will ultimately impact health outcome in people’s lives. The environment, work, and school impacts the nutrition settingRead MoreReview Of Sir Isaac Newton s First Law Of Motion Essay1707 Words   |  7 Pagesspecifically, we now live much more sedentary existences. The perpetuation of a cycle of extremely negative behaviors has emerged. The adverse effects are beginning to show, and we need to take action. An excellent starting place is with our children in their daily school activities. The importance of Physical Education classes (PEHD) has progressively been marginalized. Budgetary issues emerged in the 1970’s and 8 0’s, followed by a disproportional and misguided emphasis being put on academic performanceRead MoreHigh Calorie Intake Among Young Adolescents1075 Words   |  5 PagesThe access to vending machines and their popularity in schools have been increased over the past years; and the installments of them have contributed to high calorie intake among the youths. Food environment has been studied as an important contributor to the dietary decisions people make every day. Decisions which ultimately impact both short and long term health outcomes in people’s lives. The built environment, school, and work impacts the nutrition environment, which includes the external cuesRead MoreEssay on Parents are Responsible for their Childrens Diet1619 Words   |  7 Pages Childhood obesity is a complicated topic and is complicated to pinpoint what the exact cause is, some of the major factors that contribute to childhood obesity are lack of exercise in their daily lives, poor nutrition , and eating habits; and lack of education among parents to safely help their children live a healthier life. Childhood obesity poses a serious threat to the health of our nation, children these days have little to none outdoors activities. Lack of physical activity found to be aRead MoreThe Growing Epidemic Of Childhood Obesity2178 Words   |  9 PagesIntroduction The United States has seen childhood obesity rates double in children and increase four times in adolescents since the 1980’s.1 The Center for Disease Control reports that in 2012, over one third of children and adolescents were considered obese or overweight.1 There is an urgent need to address the growing epidemic of childhood obesity, as obesity has been shown to have deteriorating immediate health effects and increase the risk of chronic disease such as diabetes, osteoarthritisRead MoreChildhood Obesity : A Serious Public Health Problem3682 Words   |  15 PagesIntroduction Childhood obesity is a serious public health problem in Canada that needs to be addressed in a timely manner. For the past few decades, the prevalence of childhood obesity in Canada has been on a steady rise, and up until now, it is still increasing and becoming an epidemic. Canada was ranked as the third most overweight and obese G-7 nation in 2005, following United States and the United Kingdom (ref?). The rise in the prevalence of childhood obesity in Canada between 1978 to 2004Read MoreDescription Of The Bill, Sponsors And Fiscal Resolution2023 Words   |  9 Pages The assembly Bill A1182 prohibits the sale on school property of certain foods during school breakfast and lunch periods. The primary sponsor of the bill is Assemblywoman Linda Stender from the 22nd district (New Jersey Legislature, 2002). She is a member of the Democratic Party and represents Middlesex, Somerset, and Union counties (New Jersey Legislature, 2002). This bill addresses the sale of certain foods in publ ic elementary and middle schools during breakfast and lunch periods. Assembly BillRead MoreChildhood Obesity: a Growing Epidemic Essay2304 Words   |  10 PagesChildhood Obesity: A Growing Epidemic Matt Vogel University of South Dakota Introduction: Would you like to super-size this meal for an extra $.39? That is a question far too many Americans hear everyday. People in this country are getting fatter and fatter. In a study conducted by the independent Institute of Medicine (IOM), the prevalence of obese children age 6 to 11 is three times as high as 30 years ago, (Arnst and Kiley, 2004). Additionally, 31% of the total U.S. population is classified

A Conflict Case Study Analysis and Proposal Free Essays

A destructive conflict was created by the parties involved in the case study 2 section 2 (Erbe, 2003) when they failed to recognize the sole purpose of a spiritual community. The spiritual community’s sole purpose was to unite the members by leading them through a common belief and offering them any support they may require. The spiritual leader was charged with the responsibility of ensuring that the goals of the community were achieved. We will write a custom essay sample on A Conflict Case Study Analysis and Proposal or any similar topic only for you Order Now Instead of her using the powers bestowed to her to perform her role and the duties expected of her, she started to abuse these powers and instead of uniting the staff members and drawing them close to her, she scared them off. She started using her power to abuse and intimidate the subordinate staff in her office. This continued for such a long time that it became a ritual. It was in fact perceived that the spiritual leader’s intention was to hurt those individuals she thought did not belong to her circle. The issue of a fired staff came at the time the spiritual leader was also serving as the leader of the community. The spiritual leader’s apparent abuse of power is said to have caused the occurrence of the incident. We can not conclusively say that the complaining group’s accusations made against the leader are accurate as no face to face interview with the spiritual leader to get her side of the story and comment had yet been conducted. This implies that facts about the true motive behind the sacking of the staff member and whether bullying really is going on are still unknown. Besides, the complaining parties might be exaggerating in describing their accusations against the spiritual leader as there always is possibility of cognitive and perceptual distortions occurring where such issues are concerned. This calls for further investigation into the matter as it is necessary to establish the truth and also find out if the perceptual and distortion theories are present in the issue. It is important to note that the organization comprised of only women. However, the culture of the organization is more masculine than feminine. This is based on the on the way the leader executed her leadership responsibilities. Her expectations of the staff members were more rigid than what is normally expected of feminine organizations (Erbe, 2003). The leader created power and status, had matched experience to commanded attention and built ideas competitively which is characteristic of masculine organizations (Erbe. 2003). These leadership traits hence made the spiritual leader masculine as she did not exert the female leadership skills that are usually more dynamic. This caused her to conflict with the rest of the staff members as her version of leadership was not favourable with them (Erbe, 2003). Â   These differences in the way the leadership was handled caused the first phase of conflict which proceeded with time as in the escalating destructive conflict model created by Erbe. The conflict proceeded as members of the staff who were not in the leader’s circle got scared of opposing her abuse and bullying. This resulted to repeated abuse by the leader as no one was able to stand up to her. This eventually triggered accumulation of ill feelings against the leader amongst the staff members. This was even made worse by the fact that the spiritual leader was not meeting the staff member’s root expectation of her. Usually people expect spiritual leaders to be kind, fair, just and humane, this was however not so with this leader. The complaining group was later empowered when a law graduate entered the conflict and joined their side. She made them aware of heir legal rights which they did not know before. She explained to them that they could file a suite against the spiritual leader for abusing them. This was an empowerment to the complaining party as they got to know that there was a venue for them to air their grievances and concerns with the hope of getting help. More abuse from the leader were reported, for example there is an instance where she is said to have verbally abused a secretary who later went to seek counselling as she had been deeply hurt by the abuse. The peak of the conflict was experienced when one of the staff members was found with a gun. Violence which is known to be the ultimate manifestation of a conflict usually triggers destructive and undesired dynamics (Erbe, 2003). How to cite A Conflict Case Study Analysis and Proposal, Free Case study samples

The Emerging Mobile Digital Platform free essay sample

The Emerging Mobile Digital Platform As computing increasingly takes place over the network, new mobile digital computing platforms have emerged. We will write a custom essay sample on The Emerging Mobile Digital Platform or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Communication devices such as cell phones and smartphones such as the BlackBerry and iPhone have taken on many functions of handheld computers, including transmission of data, surfing the Web, transmitting e-mail and instant messages, displaying digital content, and exchanging data with internal corporate systems.The new mobile platform also includes small, low-cost lightweight subnotebooks called netbooks, optimized for wireless communication and Internet access, with core computing functions such as word processing, and digital e-book readers such as Amazon’s Kindle with some Web access capabilities. More and more business computing is moving from PCs and desktop machines to these mobile devices; managers increasingly use these devices to coordinate work and communicate with employees. The Emerging Mobile Digital Platform As computing increasingly takes place over the network, new mobile digital computing platforms have emerged.Communication devices such as cell phones and smartphones such as the BlackBerry and iPhone have taken on many functions of handheld computers, including transmission of data, surfing the Web, transmitting e-mail and instant messages, displaying digital content, and exchanging data with internal corporate systems. The new mobile platform also includes small, low-cost lightweight subnotebooks called netbooks, optimized for wireless communication and Internet access, with core computing functions such as word processing, and digital e-book readers such as Amazon’s Kindle with some Web access capabilities.More and more business computing is moving from PCs and desktop machines to these mobile devices; managers increasingly use these devices to coordinate work and communicate with employees. As computing increasingly takes place over the network, new mobile digital computing platforms have emerged. Communication devices such as cell phones and smartphones such as the BlackBerry and iPhone have taken on many functions of handheld computers, including transmission of data, surfing the Web, transmitting e-mail and instant messages, displaying digital content, and exchanging data with internal corporate systems.The new mobile platform also includes small, low-cost lightweight subnotebooks called netbooks, optimized for wireless communication and Internet access, with core computing functions such as word processing, and digital e-book readers such as Amazon’s Kindle with some Web access capabilities. More and more business computing is moving from PCs and desktop machines to these mobile devices; managers increasingly use these devices to coordinate work and communicate with employees.

Personal preferences Essay Example

Personal preferences Paper Be considered as an individual, to be listened to and have their wishes and feelings taken into account when decisions are made concerning their welfare A child care and education worker should focus on an individual childs personality as a relationship is built up, not ethnicity, religion or background. They should also promote a broad range of cultures, religions and beliefs by valuing and exploring differences with children in their care. Childrens sense of belonging to their culture is very important part of their lives and needs to be acknowledged and valued. Any personal preferences and prejudices must be put aside; all children should be treated with respect and dignity irrespective of their ethnic origin, religion or socio-economic group. Bruce and Meggitt (2002) Children pick up attitudes and morals from watching others and view the C. C. E. W. as a role model. A good C. C. E. W. would consider the cultural differences and practices before jumping to conclusions about a situation (e. g. beat in British terms would mean forceful hitting, but in Caribbean it means smack). Also, the role of the C. C. E. W. would be very important in dealing with any negative incidents promptly. Actions and words mentioned by the adults around the children could have lasting effects on the development of self-esteem, which shows that, Early Years Practitioners have a strong role in promoting equal opportunities within their settings they need to make sure every child feels valued and also that children learn to value and respect others Tassoni (2002) A child care and education student should be a good role model for children to see. We will write a custom essay sample on Personal preferences specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Personal preferences specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Personal preferences specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Personal beliefs, attitudes and prejudices should not discriminate against children or families. All skin colours should be portrayed in a positive way. The student should offer to expand childrens learning opportunities through knowledge and understanding of the world, food, music, language etc. Questions regarding suitability of activities for all children should be asked before carrying them out, encouraging cooperation and pleasantness through interactions with children. The student should look out for ways to value all children, trying not favour one child over another, promoting positive self images in children from all family backgrounds and encourage caring attitudes. Questions from children regarding race, culture or religion should be answered honestly using appropriate language. A culture, religion, language or lifestyle should not be promoted as superior to another; however a childs first language should be respected.

Free Essays on Reading Your Audience Like A Book

Reading Your Audiences Like a Book Did you ever have one of those presentation experiences where you hit everything just right? You were really in the zone, firing up your audience while disseminating all of your valuable content. How did you know it was working? The answer is fairly obvious- the audience was giving you clues to their appreciation. Their applause, body language, and other signals told you that your presentation was a winner. Now how about those days when you’re off? Did the presentation just go downhill from the start, ending in a polite smile from the person who hired you that masked the dissatisfaction she may have been too kind to tell you about, with you just chalking it up to experience? Perhaps you made the save, recognizing that you were losing the listeners along the way and adjusted to turn this experience into a winner as well. If so, consider yourself fortunate and skilled in the art of reading your audience. One dual training session that I gave involved a bit of a characte r act on the part of my partner and I, sort of a good cop/bad cop thing. My co-presenter was playing an overbearing boss bent on whipping employees into shape during this fictitious company training session. I was the informational guy, the kinder, gentler, not-as-fun speaker, and I had the good fortune to watch the audience response during my counterparts opening tirade. He was doing a fine job and most of the people were in fun, but one dude wasn’t buying. His arms were crossed, his face wore a disgusted look, and he was shaking his head side to side. During the break I approached him and asked him what was wrong. He explained that he has had his fill of tyrannical superiors and had some baggage from them, so this act was not funny to him. In fact, in one more minute he was about to walk out. My co-instructor and I worked our way through the situation using a bit of professional tact and turned this potential disa... Free Essays on Reading Your Audience Like A Book Free Essays on Reading Your Audience Like A Book Reading Your Audiences Like a Book Did you ever have one of those presentation experiences where you hit everything just right? You were really in the zone, firing up your audience while disseminating all of your valuable content. How did you know it was working? The answer is fairly obvious- the audience was giving you clues to their appreciation. Their applause, body language, and other signals told you that your presentation was a winner. Now how about those days when you’re off? Did the presentation just go downhill from the start, ending in a polite smile from the person who hired you that masked the dissatisfaction she may have been too kind to tell you about, with you just chalking it up to experience? Perhaps you made the save, recognizing that you were losing the listeners along the way and adjusted to turn this experience into a winner as well. If so, consider yourself fortunate and skilled in the art of reading your audience. One dual training session that I gave involved a bit of a characte r act on the part of my partner and I, sort of a good cop/bad cop thing. My co-presenter was playing an overbearing boss bent on whipping employees into shape during this fictitious company training session. I was the informational guy, the kinder, gentler, not-as-fun speaker, and I had the good fortune to watch the audience response during my counterparts opening tirade. He was doing a fine job and most of the people were in fun, but one dude wasn’t buying. His arms were crossed, his face wore a disgusted look, and he was shaking his head side to side. During the break I approached him and asked him what was wrong. He explained that he has had his fill of tyrannical superiors and had some baggage from them, so this act was not funny to him. In fact, in one more minute he was about to walk out. My co-instructor and I worked our way through the situation using a bit of professional tact and turned this potential disa...

Black Elk Speaks Essay Example for Free

Black Elk Speaks Essay In the article, Black Elk Speaks with Forked Tongue, Couser is giving his opinion on how he thinks that Neihardt was in actuality suppressing the Lakota way of life and Black Elk’s story. His opinion is backed by some good points from the text and as well as other scholars who have the same opinion as himself. Couser does believe that Black Elk Speaks is a well written book and he even respects and commends Neihardt in his attempt to honor Black Elk, â€Å"before detailing the short comings of Black Elk Speaks I would like to acknowledge the considerable efforts Neihardt made to honor Black Elk’s narrative† (Couser). Couser then dives into the idea that this book as an autobiography should be a thing of the past. I think Couser then gets carried away with an opinion about how Black Elk was being censored and the truths were kept secret. Couser’s argument is good but his tactic and tangent near the end could have been left out; it does not hurt the argument but it also is too absurd to help the argument as well. Couser states that one of the problems with Neihardt is just the sheer fact of the language barrier; he uses DeMallie as an example of a person who thought the same thing. While there is good translation at times there are horrific and even completely made up parts in the book; this goes back to Couser’s argument that the book is not qualified to be called a Native American Biography. Neihardt had Black Elk’s son translate while Neighardt’s daughter would take notes; this action alone makes it inevitable that there will be some miscommunication and misinterpretation. It was then Neihardt who, in order to fill in the loss in translation, put in his own creativity and somehow turn a story into a piece of literary work. Due to the language barrier it was inevitable from the very beginning that Neihardt would have to change things around for literary purposes. Couser seems to only point out the bad parts of the book and never goes into depth about any of the good things, for instance: had Neihardt gone verbatim what Black Elk said he would have gotten factual information wrong, â€Å"After we had danced, she spoke to us. She said something like this: ‘I am sixty-seven years old. (Neihardt 177); this is just one example where Neihardt saw a mistake and corrected it just as any good editor would do. A literal translation of every word Black Elk spoke is not plausible due to a difference in culture as well as language. As a writer it was Neihardt’s job to put it in a form that is readable. It was his job to try to convey the emotions Black Elk was portraying in the telling of the story. Seeing what Neihardt put in and left out did not make much of a difference and it seemed to be well done for as big of a barrier he faced. Couser also argues that Neihardt’s free translation, not just language barrier but also that Neihardt could fill in things with his own creativeness, debunks the argument that Black Elk Speaks is a true Native American Autobiography. He believes that Neihardt’s attempts to change and convey emotion are merely Neihardt using his own opinion and creativeness. The text in the book is not verbatim and therefore Neihardt did his own thing. Couser later argues that Neihardt creating much of the story is still a kind of suppression and is conveying a dominant power. Neihardt used creativity just as any other writer would have done. â€Å"There were many lies, but we could not eat them. The forked tongue made promises† (Neihardt 172); that sentence is Neihardt’s and it may not be what Black Elk said but it could have been something that Neihardt could see Black Elk saying. Just because something is creative does not mean that it is an absurd thought. He used creativity to convey what he was seeing from Black Elk himself. Had Neihardt only gone by words I think more would have been lost in translation; not only is there language that has to be translated but also an emotional language. Neihardt took it upon himself to convey the emotion and had someone else transcribe the notes. Even though the translation was not word for word I think he portrayed the emotion quite well in the text. Couser then starts his tangent about how in this â€Å"autobiography† the white man is still suppressing the Native American Indian. He discusses little things like how Neihardt should not have addressed Black Elk as Black Elk. He also accuses Neihardt of trying to make the book too Indian like. He criticizes Neihardt’s writing of Black Elk. Couser then argues that the reason that Neihardt did not mention as many rituals or customs in the text is due to a dominant culture trying to eradicate and hide another culture, the Native American Indian culture. All in the same argument Couser suggest that the book is a sign of cultural imperialism; he says that the books was meant to escape cultural imperialism but in the end the book seems to be all about cultural imperialism I believe that Neihardt wrote the book and went off, as closely as possible, Black Elk. Neihardt approached Black Elk, not vice versa; had Black Elk approached Neihardt the book would probably be totally different then what it is today. Neihardt had every right to do what he did in the book due to his poetic license. It should be a given that Neihardt was going to do some of his own things; however, that does not mean that the book is a cultural imperialist book or a historical fiction. For some reason Neihardt changed his intentions for the interview; they were going to go towards his poetry but for some purpose he turned to a novel. I believe Neihardt was doing the story telling in a way that had never been done before, in a literary way. Black Elk told the story in an oral and story form and Neihardt then transformed the story into a literary work. Couser did have a strong argument and I do agree with what he said about how the book should not be taken as a Lakota bible or a Native American Biography; I do not agree with his argument that the book is a form of suppression upon the Native Americans. The flaws in the book are minute enough that it can still give a considerable amount of history and background on the Lakota people. However, it should not be taken as a bible for the Lakota people, after all not everything of what was said about the tribe and rituals is in the book and one must do more research than just read and study Black Elk Speaks. All Neihardt was expected to do was his best and I think he did accomplish his goal of creating a fairly accurate portrayal of the Lakota people and the Indian life of Black Elk. Black Elk Speaks. (2017, Feb 10). We have essays on the following topics that may be of interest to you

Reading Responses Essay Example | Topics and Well Written Essays - 500 words - 1

Reading Responses - Essay Example Due to this paranoia, the women become obsessed with the color yellow. In the end, she becomes so insane that she imagines that a woman is stalking her even though it was a mere shadow of the wall patterns. Thus, she continues to lock herself in the room to protect herself. At the end of the story, she acknowledges that she has to liberate this woman and begins to scrape of the war. She is finally liberated as her husband faints to see her compulsive obsession with the walls. Clearly, this was one of the most vital pieces towards establishing and propagating women. Not only does it point out the major flaw in society’s ideologies at that time era, it also describes the brutal compassion given to individuals that had a mental condition. Female critics often use this to suggest that individuals who are mentally challenged should be able to interact with society instead of being isolated. Without a doubt, I think that extremely vital. The feministic viewpoint completely rejects t he notion that the women should be limited to certain roles in this man-centric society. At the end of the plot, when the narrator scraps the wall off, it shows her struggle to not only liberate the women but herself also.

Week 6 DQ's Essay Example | Topics and Well Written Essays - 500 words

Week 6 DQ's - Essay Example Most students from minority schools enroll in low-level colleges because of lack of finances, these schools do not have resources needed for them to complete their college studies like their year mates in high-level colleges, which are mostly the Whites and the Asians who comes out successfully as graduates. The students from the minority end up dropping out from college, a few makes to graduate leading to low graduation rates among these minority groups. Cultural differences have been a contributing factor for the differences in graduation rates between these two groups (Davidson, 2008). The process of carrying out evaluation process is a technical process and requires that an individual be conversant with the cultural issues of the setting he/she is dealing with. The is need for evaluators to have some cultural competences of that setting, such cultural competencies include understanding communication patterns used, practices these communities participate, mode of dressing and mode presenting himself/herself. Lack of these competencies will render evaluation useless since they will not open up. Consulting firms should ensure that both the majority and minority groups are represented. Looking at the composition of both the staff and the students in the school, there were unequal distribution of staff among the races, minority groups had few staff while the majority groups dominates almost all sectors. If cultural biasness is to be minimized and even brought to an end, the authority should ensure that these inequalities are brought to an end. Capacity building in the district schools should be put into consideration during evaluation process. Consulting firms should create position to accommodate all groups; the capacity for each group should be put into consideration (Becker, 2003). Effective learning and acquisition of appropriate skills and experience in students is realized when teachers put

Women in the Nineteenth Century Essay Example for Free

Women in the Nineteenth Century Essay Contributions to Psychology: Dr. Gilbreth was one of those rare breed of individuals who achieved widespread acclaim in more than one discipline, psychology and engineering. Dr. Lillian Gilbreth and her husband Frank (who never went to college) created the field of time and motion study. Although her doctorate was in psychology, she managed to blaze paths in engineering where she achieved many firsts and in psychology. Dr. Gilbreths brought and recognition of the importance of psychology to the work place and was the first person to integrate psychological concepts into industrial management, but she achieved as many, perhaps more accolades and honors in engineering as in psychology. Dr. Gilbreths ideas were not widely adopted during her lifetime (Maisel, Merry and Laura Smart, 1997), but she managed to blaze a path that management would follow in the future. Frank focused on the technical aspects of worker efficiency and Lillian focused on the human, psychological aspects such as the importance of job satisfaction, worker fatigue, direct and indirect incentives to motivate workers towards greater productivity and efficiency. (Maisel, Merry and Laura Smart, 1997) Ultimately, their work on worker motions was combined with Frederick Taylor’s work on techniques of time efficiency in the workplace. This combination evolved into time and motion studies, or time-motion studies, that improve workplace efficiency by reducing the number of motions used to perform a task. Passing: Dr. Gilbreth picked up her husbands banner which by then had also become her own and continued the pursuit of methods to improve the efficiency of business for nearly five decades after his death. She remained active and worked tirelessly well into her 80s. She was successful in pursuing a career while simultaneously leading a good married and family life until her passing at the age of 92. She was so successful at what she did that in 1944, the California Monthly called her a genius in the art of living. During her lifetime, Dr.   Gilbreth achieved a lot, won many accolades and awards and managed to leave an admirable legacy of accomplishments to inspire others. Lillian Gilbreth died on January 2, 1972 at the age of 94 in Phoenix, Arizona. Summary and Conclusion: Frank and Lillian Gilbreth are the American industrial psychologists who are credited with inventing the field of time and motion study. Today, perhaps they are best known best known through the biographical 1950 film and book Cheaper by the Dozen written about their family life and their large family. Their impact on business and increasing productivity and efficiency in the workplace was tremendous. In their analysis, each task in the workplace is analyzed by recording the therblig units used in a motion and optimizing the motion. Frank and Lillian worked together briefly as a team from their marriage in 1904 until his untimely death in 1924. Then, Dr. Gilbreth picked up the banner alone and continued to bear it and refine it. She lectured and taught engineering at institutions around the US and elsewhere. Today, Dr. Gilbreth and her husband Frank are recognized pioneers in the field of time and motion study and workplace efficiency. References: Burki, Mary Ann Mason, (1997). Women in the Nineteenth Century as Seen through History and Literature. The History Teacher. Feb. , 1975: 193+. JSTOR. U of L Library. March 22, 2005. http://www. jstor. org Carey, Ernestine G. , and Frank B. Gilbreth, Jr. (1948, 1963). Cheaper by the Dozen, New York, NY: Crowell. Carey, Ernestine G. , and Frank B. Gilbreth, Jr. (1950). Belles on Their Toes, New York, NY: Crowell.

Exploring Chance In Pushkins the Queen of Spades Essay -- Pushking Que

Exploring Chance In Pushkin's the Queen of Spades It is said in The Bible that God has given Man 'free will.' Unfortunately for Man, The Bible does not entail exactly what 'free will' is. Some speculate that there is a force called Chance. These people believe that through a serious of coincidence, luck, and their own choices, they can control their future. Others believe in a force known as Fate. With this line of thinking, everything has a goal, and those goals will be met eventually. This gives the believer a sense of inevitability and they tend to be more laid back due to the philosophy of least resistance. Least resistance is the idea of 'it's going to happen anyway, so there?'s no real point in pushing back.' In Pushkin's 'Queen of Spades', chance and fate seem to endlessly intertwine themselves to the point where there appears to be a third force somewhat dictating their actions. In some instances, the lives of the characters seem to be going in a set path (Fate). At other instances, it appears as if had this not just happen ed to happen at this point in time, this person's life wouldn't have been affected in this way (Chance). Are Fate and Chance separate forces, or puppets on the strings of another power' Chances are, they're one in the same.   Ã‚  Ã‚  Ã‚  Ã‚  The play opens with a man, Tomsky, who ?just so happens? to be telling the story of his grandmother and how she ?fatefully? came upon the secret to wealth. First, looking at it from the chance perspective, had this not happened, life would have been altered for many people. Countess Anna Fedrova, Countess A-----, is the person who puts the order of chance happenings in motion. Had she not been born, had she been ?damaged? in some way earlier in life, had she not married the man she did, and many other ?what ifs" and ?if onlys" could have stopped the series of events from occurring. But, ?by chance?, all of these things did happen. ?By chance?, a man who would be interested in learning the secret of the three winning cards was listening to Tomsky. Again, had his life not gone the way it had, he might not have been around Tomsky in the first place. ?By chance?, he was. The pattern of ?by chance? is set up early in the story. The entire story was written ?by chance?, which makes an interesting parallel to real life. Had Pushkin not been born, we would not have the story, and so forth.   Ã‚  Ã‚  Ã‚  Ã‚  Or was i... ...ploring the theme of chance, one realizes that chance is simply a game of perspectives. Random to one was planned by another. Was everything put together as a plan to make Hermann go insane one day?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  ?At that moment it seemed to him that the queen of spades smiled ironically and winked her eye at him. He was struck by her remarkable resemblance.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  ?The old Countess!? he exclaimed, seized with terror.??   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  (Pushkin, pp. 23) Or did it simply just happen to turn out that way?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  ?Hermann went out of his mind, and is now confined in room Number 17 of the Oboukoff Hospital. He never answers any questions, but he constantly mutters with unusual rapidity: ?Three, seven, ace! Three, seven, queen!?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  (Pushkin, pp. 23) As only God knows why all was created, only Pushkin knows why these events happened in the way they did. It all depends on how you look at it. In hindsight, what was once thought to be fate is simply the pattern of chances strung together. Works Cited Pushkin, Alexander. ?Queen of Spades?. Great Russian Short Stories. Ed. Paul Negril. Mineola, NY: Dover, 2003. 1-23.

Hierarchy and power within East and Western enterprises

Hierarchy and power within East and Western enterprises. Introduction Culture is the way we live. It is the clothes we wear, the foods we eat, the languages we speak, the stories we tell, and the ways we celebrate. Culture is also about our roots. Where did our ancestors come from? What do we believe? What makes our lives different from the lives of others? Kalmia, B. (2009). Nations may share civilizations, but they will always be distinct in their culture, since culture defines what they are. Scranton, R. (2007).The globalization of markets and production continues to bring together people room different cultures and countries in culturally diverse organizations. In the field of international management, it is important not only to recognize these diversities, but it is also vital to understand the cultural differences for the purpose of connecting with and motivating knowledge workers. Traditionally, these cultural distinctions have been classified into ‘eastern' and ‘ western' views that widely vary with respect to workplace activities and, more specifically, with respect to knowledge management.With the ‘western' view being more focused on explicit knowledge and tangible individualistic motivational factors, and the ‘eastern' view on tacit knowledge and abstract workplace principles; it becomes evident that management of these different cultural perspectives is becoming increasingly complex yet critical in the global workplace. An understanding of these differing views is therefore necessary for effective management in the international sphere, specifically for providing a means for better cross- cultural understanding and successful knowledge transfer.Management Tasks planning- The goals and objectives Of a company or department are established, as well s determining what actions are needed to achieve. Organizing- organizing actions needed to achieve the goals. Staffing- The task of allocating employees to particular positions withi n the company. Directing- This has to do with leading the organization and its employees towards its goals. Controlling- Monitoring the performance of the company or department is a task for which different cultures may use different systems and approaches.Effect of cultural values on management The way tasks and responsibilities are performed in management can be examined in the light of key number of cultural values. Eight cultural value orientations have a considerable influence on the way managers perform their activities. The eight cultural values which can be called as model of culture is, Time focus (Monochromatic and polymorphic) Different cultures have different perceptions of time according to their environment, history, traditions and general practices. In eastern culture where monochromatic perception of time prevails, time is experienced and used in a linear way. People tend to do one activity at a time. For example in eastern culture, people have the diner and then do the home work or read a book. In western culture where polymorphic time is preferred ,people tend to focus on several tasks and and are less dependent on detailed information when performing these tasks. For example in western culture, people have diner while doing the home work or reading a book. Time focus and management tasks Monochromatic Culture (Eastern perspective) Planning- The focus of activity is more on the task itself and Making schedules.Organizing- The approach used is structured,Linear and task- focused. Staffing- Concerns focused on shorter term. Directing- Managing the inflow and Distribution of detailed information. Controlling- Tendency to Use control systems and strict deadlines. Polymorphic Culture (Western perspective) planning- The focus Of activity is more on relationships when planning. Organizing- The approach is less structured one, More holistic and people- focused. Staffing- Focus on longer term. Directing- Sharing of implicit knowledge/information. Cont rolling- Tendency to use more flexible control systems involving people.Time orientation (past, present and future) Culture focused on the past value the upholding tradition in line with the history of the company and the way it usually does things. Those cultures concerned with the present are out quick results and short-term gain. Those with the view towards the future, plans are assessed in the light of expected future benefit. Power (Hierarchy and Equality) The Power value orientation is to do with the extent to which the less powerful members of a society expect or accept that power is distributed unequally.At work,the level of power and authority are strictly marked out by some eastern cultures oriented to hierarchy. There ,the employees do their work according to the directives of their boss. Len eastern cultures the manager as a separate room from other employees indeed to show up the power distance between the employees and the manager. Companies in west,oriented towards eq uality there will be more informal structures based on expertise focused on certain projects. Len western cultures the manager works at the same table where the other staffs work.This shows the equality between the manager and the staffs. Power and management tasks Hierarchy (Eastern perspective) Planning- More autocratic or paternalistic planning is displayed. Organizing- The Organizational structure is tightly controlled. Staffing- Us borderlines expect bosses to take the initiative to train,developing promote them. Directing- Employees like being closely supervised and feel comfortable with a directive supervisor. Controlling- Employees prefer the personal control Of superiors. Equality (Western perspective) Planning- Employees may implement the plan.More participative planning. Organizing- Organizational structure encourages individual autonomy Staffing- Work relationships should not be strictly prescribed. Directing- Managers exhibit participative or consultative styles. Contro lling- Subordinates develop performance objectives with their bosses. Space (private and public) One aspect of space orientation is related to private or public space. Another aspect related to invisible boundary around every person. The concept of space can be seen in terms Of personality.There can be cultural differences in the relative size of people's public and private spaces and also in the degree to which they feel comfortable sharing those parts of their personality with other people. In Eastern workplace managers and employees do not share the same office ,but in western workplace the location or size of the place here an employee works does not necessarily reflect that persons rank in the company. The influence of personal space at work Private Planning- Forms of planning: individualistic or systematic. Organizing- More task-centered. Staffing- Explicit information about how staff are to be employed.Directing-. Managers and employees do not share the same office Controllin g- Explicit measures of performance public Planning- Group-oriented or authoritative forms Organizing- Relationship-centered approaches Staffing- Implicit information Directing-. Size of the place where an employee works does not reflect the arson's rank Controlling- Managers can use more informal checks on performance Structure (Individualism and Collectivism) Individualism Individualism, can be defined as a preference for a loosely-knit social framework in which individuals are expected to take care of themselves and their immediate families only.Individualism shows the extent to which cultures elevate the role of the individual over the role of the group. When individualism is valued the â€Å"I† predominates over the â€Å"we† Individual goals, initiative and achievement are most important and people are encouraged to be independent and self-reliant. Collectivism Collectivism represents a preference for a tightly-knit framework in society in which individuals can e xpect their relatives or members of a particular in- group to look after them in exchange for unquestioning loyalty.Most of the Eastern cultures place more importance on personal relationships rather than the task to be performed or the deal to be completed. Example Along with the collectivist nature Of the individuals a team based behavior can be seen in the work place environments in Sir Lankan. Similarly there is a new concept which is identical within the emirates airlines which is known as the Family concept. The boss is the ‘father' and the employees are the ‘children'. The father tells the children what to do but also looks after them and cares for them. The ‘children' do as they are told and show their father ‘respect'.It is a two-way relationship in which all parties benefit. This can be comparable to the team based relationship oriented work place conditions in Sir Lankan. Highly individualist cultures (Western) believe individual is most important unit People taking care of themselves (including immediately family only) Self- orientation Identity based on individual Guilt culture Making decisions based on individual needs â€Å"l† mentality Emphasis on individual initiative and achievement Highly collectivist cultures (Eastern) believe group is most important unit.Expect absolute loyalty to group (nuclear family, extended family, caste, organization) Group orientation Decisions based on what is best for the group. Identity based on social system Shame culture Dependence on organization and institutions (Expects organization / institution / group to take care of individual) â€Å"We† mentality Emphasis on belonging Structure and management task Individualism (western perspective) leaning- It is expected that those involved in planning will take initiative to present their views. Organizing-Tasks assignment and resources allocation.Staffing- Organizations are not expected to look after their employees career devel opment. Directing-Leaders expect employees to meet or exceed their responsibilities. Controlling- Control tends to be exerted by individual standards of excellence. Collectivism (Eastern perspective) Planning- plans are developed within the shared values used for measuring activities in the organizations. Organizing- organizational structures emphasize he group; the team is assigned tasks and resources. Staffing- promotions are are based primarily on seniority.Directing- Leaders expect loyalty in exchange for protection. Controlling- Deviations from standards and expectations is discouraged through group oriented pressure. Conclusion General management and knowledge management theories and practices have to be viewed and reviewed in the context of local cultures. In an organization, the managers bring values, experiences and beliefs that are profoundly rooted in their national cultures. Even the perspective of hat management actually entails varies widely across different national c ultures.The model of culture has been applied to the world of international business and the daily tasks of a manager examined in terms of cultural values. Individual's frame work of cultural preferences influences the way in which their tasks are executed. Management tasks in the firms varies according to the culture Management tasks in western enterprises varies from the management tasks that are carried out by eastern enterprises. Additional studies must be undertaken to have a thorough understanding of the cultural rabbles.Without Andean different perspectives from the traditional and AC opted frameworks, such as Hypotheses dimensions, organizations cannot leverage the strengths of the global economy, which can make the difference between survival and success for today's firms.

Fair Value Accounting: Its Impacts on Financial Reporting and How It Can Be Enhanced to Provide More Clarity and Reliability of Information for Users of Financial Statements

International Journal of Business and Social Science Vol. 2 No. 20; November 2011 Fair Value Accounting: Its Impacts on Financial Reporting and How It Can Be Enhanced to Provide More Clarity and Reliability of Information for Users of Financial Statements Ashford C. Chea School of Business, Kentucky Wesleyan College 4721 Covert Avenue, Evansville IN 47714 USA Abstract The author begins the paper with a brief historical development of the Statement of Financial Accounting Standards (FAS 157) and its impact on fair value accounting.This is followed by the methodology employed in the research. Next, he reviews the literature on major issues in fair value accounting and financial reporting, and presents his findings from the study. The researcher ends the paper with recommendations to enhance the usefulness of fair value accounting and draws implications for financial reporting and users of financial statements.Keywords: Fair Value, Measurement, Financial Instruments, Market 1. INTRODUCT ION In December of 2001, accounting standard-setters around the world published a consultation paper (Financial instruments and similar items) that proposes fundamental changes to the way financial instruments are reported in the accounts of companies.In particular, the paper proposes, inter alia, that all financial instruments should be measured at fair value. The banking sector has long argued that such an approach is not appropriate for banks and that, to the extent that there are weaknesses in the way that banks currently account for their financial instruments, those ills are better addressed through incremental, than fundamental , change (Ebling, 2001).The Financial Instruments Joint Working Party of standard setters (JWP) main proposal are that: (a) all types of entity should measure all their financial instruments at fair value, and should recognize all changes in those fair values immediately in the profit and loss account; (b) the fair value of an instrument should be its estimated market exit price; (c) no exceptions should be made for financial instruments used in hedging arrangements (i. e. there should be no hedge accounting for financial instruments( Bies, 2005)).In other words, a financial asset for which an active market exists should be carried in the balance sheet at its market bid price and changes in that bid price should be recognized immediately in the profit and loss account. This would be the case regardless of the reason why the instrument is being held –for example, even if it is being held as a hedging instrument or being held until it matures—and regardless of the cause or nature of the market price change involved (Ebling, 2001). FAS 157 – Statement of Financial Accounting Standards No. 57, Fair Value Measurements—defines fair value and establishes a frame work for measuring fair value in generally accepted accounting principles (GAAP). While previous pronouncements involving valuation focused on what t o measure at fair value, FAS 157—issued by the Financial Accounting Standards Board (FASB) on September 15, 2006—focuses on how to measure fair value (Sinnett, 2007). What is fair value? FAS 157 are quite prescriptive, defining it as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between participants at the measurement dates (Chambers, 2008).FAS 157 put in place a framework for fair value measurement and disclosure. Perhaps the most important feature in FAS 157 is the requirement to set out financial statements in three levels that describe the reliability of the inputs used to establish fair value. Fitch describes it as the fair value hierarchy. So Level 1 is quite straightforward, as the price used are identical to the input and discovered in something like a public exchange. It gets quite complicated for Level 2 assets and liabilities, because the prices used might be inferred from an index or another secu rity with similar attributes to the one being measured.Fair value measurement in Level 3 assets are purely model-driven, consisting of unobservable inputs, and have understandably swollen as markets have grown increasingly illiquid and disorderly (Chambers, 2008). For many years, users of financial statements have sought relevant and timely information about financial instruments and off-balance sheet items and activities. It is believe that fair value measurements and recognition of these values in the financial statements, along with adequate disclosures, will provide necessary information to evaluate properly an enterprise’s exposures to financial risks, as well as rewards (Anonymous, 2002). 2  © Centre for Promoting Ideas, USA www. ijbssnet. com This is because fair value reporting reflects the economic reality by showing the volatility inherent in the values of financial instruments given changes in market conditions and operations of the enterprise. Historic cost-base d accounting smoothes these effects, thus, obscuring this volatility and masking the economic impact of various positions held in financial instruments (Anonymous, 2007). 2. METHODOLOGY This paper relies on the literature review of current relevant articles focusing on accounting for fair value.Except where a source was needed specifically for its perspective on broad issues relating to fair value accounting, the author screened by ? fair value accounting? and by numerous variants of keywords, focusing specifically on fair value accounting and financial reporting in firms. Source papers included refereed research studies, empirical reports, and articles from professional journals. Since the literature relating to fair value accounting is voluminous, the author used several decision rules in choosing articles.First, because the accounting profession is changing fast in today’s environment, especially for financial instruments, the author used mostly sources published 2002-2010 , except where papers were needed specifically for their historical perspectives. Second, given the author’s aim to provide a practical understanding of the main issues in fair value accounting, he included, in order of priority: refereed empirical research papers, reports, and other relevant literature on current firms’ fair value reporting practices.To get some perspective on the current state of fair value accounting, the author begins with a literature review of some of the most important issues relating to the concept. 3. LITERATURE REVIEW 3. 1. Statement of Financial Accounting Standards (FAS 157) FAS 157 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. This definition abandons a longstanding practice of using the transaction price for an asset or liability as its initial fair value.In other words, fair value will no longer be base d on what you pay for something; it will now be based on what you can sell it for, also known as its ? exit price.? Just as important, this definition emphasizes that fair value is market based— requiring the consideration of what other market participants might pay for something—and is no longer entityspecific. Valuation will now be determined by a skeptical, rather than optimistic, buyer. In turn, the level of data available to measure fair value will determine how the valuation of an asset or liability is determined.Common valuation techniques identified by FAS 157 are the market approach, income approach and/or cost approach. These models require inputs that reflect assumptions that market participants would use for pricing an asset or liability. Observable inputs would be based on market data obtained from independent sources, such as stock exchange prices. Meanwhile, in the absence of an active market for an asset or liability, unobservable inputs reflect the rep orting entity’s own assumptions.The standard provides a fair value hierarchy that gives highest priority to quoted prices in active markets (defined as level 1) and lowest priority to unobservable inputs (level 3) (Sinnett, 2007). 3. 2. Mark to Market Mark-to-market accounting refers to the accounting standards of assigning a value to a position held in a financial instrument based on the current fair market price, rather than its original cost or book value, for the instrument or similar instruments. Fair value has been part of U. S. generally accepted accounting principles (GAAP) since the early 1990s.Investors demand the use of fair value when estimating the value of assets and liabilities. This has been influenced by investors’ desire for a more realistic appraisal of an institution’s or a company’s current financial position. Mark to market is a measure of the fair value of accounts that can change over time, such as assets and liabilities. For examp le, financial instruments traded on a futures exchange, such as commodity contracts, are marked to market on a daily basis at the market close (Metzger, 2010). When banks mark to market, they follow two steps.First, they estimate the net realizable value of their portfolio of asset-backed securities. This involves discounting the cash flows of these assets. Then under fair value accounting, they have to take a haircut on these values that takes into account the price at which they could sell the assets. When the market is not functioning, of course, this haircut is very large. This is important because it suggests that the huge decline in the value of bank assets is not due to a decline that has certainly occurred—but rather to the market’s judgment about the risk of resale by a purchaser.It is this risks that—when combined with fair value accounting—has forced the write-downs in bank assets (Wallison, 2009). 3. 3. Relevance 13 International Journal of Bu siness and Social Science Vol. 2 No. 20; November 2011 The debate of fair value accounting basically revolves around the issues of relevance and reliability. Before discussing the issues of relevance of fair value, the author looks briefly at how fair value and relevance are generally defined.Fair value is defined in the FASB’s Preliminary View documents as an estimate of the price an entity would realized if it has sold an asset or paid if it had been relieved of a liability on the reporting date in an arm’s –length exchange motivated by normal business consideration. Relevance is defined in the glossary of the FASB Statement of Financial Accounting Concepts No. 2 as the capacity of information to make a difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm or correct expectation (Poon, 2004). 3. 4.Reliability and Measurements Reliability is defined in the glossary to the FASB Statemen t of Financial Accounting Concepts No. 2 as the quality of information that assures that information is reasonably free from error and bias and faithfully represented what it purports to represent. Fair value as an estimate of exit value under normal market condition is well defined and noncontroversial when there are well-established liquid markets. What if there is no liquid market? This is the situation in which an estimation of fair value will inevitably involve prediction of future cash flows and selection of appropriate discount rates.These estimates depend on management’s assumptions and measurement error. This has the potential to mask deliberate miscalculation and manipulation of the numbers. Both the FASB and the JWG acknowledge that some significant measurement issues must be resolved and they are working on developing more guidance regarding estimating fair value and establishing appropriate controls. However, it should be noted that the use of estimate is an esse ntial part of preparation of financial statements, e. g. the ubiquitous use of estimates in pension accounting (Poon, 2004).If markets were liquid and transparent for all assets and liabilities, fair value accounting clearly would be reliable information useful in the decision-making process. However, because many assets and liabilities do not have an active market, the inputs and methods for estimating their fair value are more subjective and, therefore, the valuations less reliable (Bies, 2005). 3. 5. Verification As the variety and complexity of financial instruments increases, so does the need for independent verification of fair value estimates.However, verification of valuations that are not based on observable market prices is very challenging. Many of the values will be on inputs and methods selected by management. Estimates based on these judgments will likely be difficult to verify. Both auditors and users of financial statements, including credit portfolio managers, will need to place greater emphasis on understanding how assets and liabilities are measured and how reliable these valuations are when making decision based on them (Bies, 2005). 3. 6.Disclosure The FASB states that the proposed update would change the wording used to describe the principles and requirements in U. S. GAAP for measuring fair value and for disclosing information about fair value measurements. Specifically, the proposed update would include amendments to (a) clarify FASB intent about fair value application of existing fair value measurement and disclosure requirements, and (b) change a particular principle or requirement for measuring fair value or disclosing information about fair value measurements (Elifoglu et al. 2010). 3. 7.Financial Instruments Financial instruments versus nonfinancial instruments—many see fundamental inconsistency between measuring financial instruments at fair value and nonfinancial items largely on historic cost basis. Standard-setters reco gnize that whenever a boundary is drawn between financial statement items with different measurement attributes some inconsistencies and complexities often results. It is argued that there is economic logic in drawing a line between financial instruments and nonfinancial items, and more so than drawing a line including some inancial instruments but not others (Hague, 2002). Conceptually, the periodic returns on financial instruments can be separated into three components with distinct sustainability or certainty. The first two components—amortized cost interest and the difference between fair value interest and amortized cost interest-sum to fair value interest. It is useful to distinguish these two components of fair value interest because amortized cost interest is both sustainable and certain, whereas the difference between fair value interest and amortized cost interest is sustainable but uncertain.The difference between fair value interest and amortized cost interest is sustainable because unexpected changes in interest rates and the resulting unexpected changes in fair values affect fair value interest calculations throughout the remaining lives of financial instruments. 14  © Centre for Promoting Ideas, USA www. ijbssnet. com For example, an unexpected gain on a financial asset due to a decrease in interest rates in the current period reduces expected fair value interest revenue on the asset throughout its remaining life.This third component of the periodic returns to financial instruments is the unexpected change in their fair values during the period. Unexpected changes in the fair values of financial instruments are both unsustainable and uncertain (Ryan & et, al. , 2002). 3. 8. Financial Reporting The reporting of financial assets and liabilities is an election on a contract-by-contract basis and not mandatory. Therefore, not all instruments will necessarily be reported at fair value.In order to distinguish instruments that are reported at fair value from those that employ some other measurement, firms will have one of two reporting options on the statement of financial position. A firm may display the two classifications, fair-value and non-fairvalue carrying amounts, as separate line items on the statement of financial position. The second option for reporting is parenthical disclosure where the firm presents the aggregate of the two classifications and discloses the amount of the fair value parenthically (Schneider & McCarthy, 2007). . 9. Critics of Fair Value Critics argue that fair value accounting has created a false short-term visibility in the case of pension funding and hastened the demise of defined benefit schemes. More generally, critics argue that the financial crisis demonstrates the pro-cyclicality of fair values when accounting is tightly coupled to prudential regulatory systems, and the unreliability of marking to model in less than liquid asset markets, especially for assets which are being held for the long term (Power, 2010).They also add that the impact of fair value accounting (FVA) is likely to be more restrictive lending policies, and more demanding loan covenants, than are necessary for sound risk management, together with pricing which will be higher than is economically necessary (Allatt, 2001). Moreover, several commentators remarked on the fictional and imaginary nature of fair value and bemoaned their subjectivity and potential for manipulation and bias.Regardless of whether these criticisms have substance, it is also the case that if enough people believe in fictions, then they can play a role in constituting markets (Power, 2010). Many are comfortable with historic cost/realization accounting on the grounds that it is familiar and provide a more stable basis for prediction of future accounting than fair values. They argue that fair value based earnings cannot be predicted in the same way because of the effects of uncertain future events and see this as a significa nt drawback in being able to prepare budgets, forecasts, etc. nd to manage analysts’ expectations (Hague, 2002). Nevertheless, many critics of the subjectivity of fair value miss the real point. The very idea of reliability is being reconstructed in front of their eyes by shifting the focus from transactions to economic valuation methods, and by giving these methods a firmer institutional footing. Deep down the fair value debate seems to hinge on fundamentally different conceptions of the basis for reliability in accounting, making it less of a technical dispute and more of the politics of acceptability (Power, 2010). . 10. Proponents of Fair Value Few will question the relevance of information based on market prices as historical cost information is based on market prices at which assets were initially acquired and liabilities were initially incurred whereas fair value are based on current market prices. Fair value reflects the effects of changes in market conditions and cha nges in fair value reflect the effect of changes in market conditions when they take place. In contrast, historical ost information reflects only the effects of conditions that existed when the transaction took place, and the effects of price changes are reflected only when they are realized. As fair value incorporate current information about current market conditions and expectations, they are expected to provide a superior basis for prediction than outdated cost figures can since these outdated cost figures reflect an outdated market conditions and expectations (Poon, 2004).Proponents of fair value in accounting often appeal to notions of telling things as they are and of improving transparency. They point to areas such as pension accounting or the savings and loans industry in North America where fair values would have made problems (deficits, poor performing loans) visible much earlier, thereby enabling corrective action. An often heard trope is that one should not shoot the me ssenger of poor asset quality (Ebling, 2001). 4. FINDINGSWhile there is a large number of assets and liabilities reported or disclosed in financial statements, the percentage of these items and the dollar impact on earnings may not have been exorbitant for most companies, except for financial institutions. 15 International Journal of Business and Social Science Vol. 2 No. 20; November 2011 In 2008, only 27% of the total assets of the S&P 500 companies that had adopted FAS 157 were actually reported at fair value (Zion et al. , 2009). While this represents about $6. 6 trillion in assets, it is still a relatively small percentage of the assets.Because of the mixed attribute model used in U. S. Generally Accepted Accounting Principles (GAAP), some assets are measured using fair value while others—even very similar assets are measured at cost, or amortized cost, or by some other measure. The nature of the assets held by these companies determined, to a large extent, their exposur e to risk in the credit crisis. Companies in the financial sector had a much larger number of fair valued assets (39%) then did, for instance, companies in consumer staples (2%).Even within the financial sector, investment banks and insurance companies, most of whose assets are reported at fair value, were impacted more than commercial banks, whose largest assets is generally loans, which are not reported at fair value (Casabona & Shoaf, 2010). In addition, there is ample empirical evidence to support the relevance of fair value information of financial instruments. For example, Barth (2006) finds that fair valuation of investment securities influences the share price indicating that it provides extra information to investors.Additional discussion of findings of research on accounting for fair value of financial instruments can be found in FASC 1998 study (Poon, 2004). 5. ANALYSIS AND DISCUSSION While most people agree that fair values are the most relevant measure for financial ass ets and liabilities that an entity actively trades, some (most notably, those in the banking industry) argue that historical cost is the more appropriate measure if management intends to hold an asset or to owe a liability until maturity.The rationale for accounting on a historical cost basis is that it better reflects the economic substance of the transactions and the actual cash flow over time. They argue that fair value information, on the other hand, would reflect the effects of transactions and events in which the entity would not participate and thus is often irrelevant. The question here is whether management’s decision to hold assets or to continue to owe liabilities in light of changed market condition is relevant in evaluating the entity’s financial position and performance (Poon, 2004).Some also argue that the outcome of fair value accounting on entity’s financial liabilities is counterintuitive if its credit risks changes. The fair value of a financi al liability will decrease when the issuing entity’s credit risk deteriorates because the interest rate on the initial issue date would now be lower than what it would be if the liability was issued today. Conversely, if an entity’s credit rating improves, an increase in the fair value of its financial liability will result.However, as explained in Barth and Landsman (1995), changes in the credit rating represent wealth transfers between creditors and stockholders. It is not counterintuitive to see a decrease (an increase) in the value of a financial liability when there is a wealth transfer from creditor (stockholders) to stockholders (creditors) corresponding to the deterioration (improvement) of the credit rating of the issuing entity. Therefore, the outcome of fair value accounting is not readily counterintuitive.But as illustrated in Lipe (2002), financial statement users must be better educated about the impact of fair value accounting on financial liabilities. I n particular, a decrease (an increase) in the fair value of financial liabilities should not be interpreted as positive (negative) if it is due to deteriorating (improving) credit quality. In addition, loan covenants have to be revised and financial ratios involving financial liabilities have to be analyzed accordingly (Lipe, 2002).Still another argument against fair value accounting is the induced volatility of earnings if changes in fair values are reported in earnings. Some believe that this volatility of earnings may not correlate to management’s performance and that this would make it more difficult for users to predict future performance. First, this is not a reliability issue since fair values can be reliably measured but still vary a great deal from one period to another.Second, the requirement of fair value reporting does not have to go hand in hand with the requirement of recognizing changes in fair values in reporting earnings (Poon, 2004). For this reason changes in fair value should be separately reported based on causes such as the passage of time, changes in market conditions, changes in the entity’s financial health, changes in estimate, and changes in valuation techniques.Requiring fair value information as supplemental disclosures instead of financial statement recognition also addresses some of the concerns (e. g. , volatility of reported assets, liabilities, and earnings) of the opponents of fair value accounting. In addition, this will allow financial statement users to decide on their own how much reliance they will put on and how to use fair value information (Poon, 2004).FSP FAS 175-4 provides application guidance to assess whether the volume and level of activity for asset or liability have significantly decreased when compared with normal market conditions. However, this assessment should consider whether there are factors present that indicate that the market for the asset is not active at the measurement date, such as : (a) there are few recent transactions based on volume and level of activity in the market, (b) price quotations are not based on current information , 16  © Centre for Promoting Ideas, USA www. ijbssnet. com c) price quotations vary significantly either over time or among market makers , (d) there is a significant increase in implied liquidity risk premiums, yields, or performance indicators (such as delinquency rates or loss severities) (e) There is a significant decline or absence of a market for new issuances (Casabona & Shoaf, 2010). Research by Federal Reserve staff shows that fair value estimates for bank loan can vary greatly, depending on the valuation inputs and methodology used. For example, observed market rates for corporate bonds and syndicated loans with lower-rated categories have varied by much as 200 to 500 basis points.Such wide ranges occur even in the case of senior bonds and loans when obligors are matched. Moreover, the FASB statement on the proposed fair v alue standards that reliability can be significantly enhanced if market inputs are used in valuation. However, because management uses significant judgment in selecting market inputs when market prices are not available, reliability will continue to be an issue (Bies, 2005) 6. RECOMMENDATIONS In order to provide more relevant information to financial statement users, fair value information should be reported for all financial assets and liabilities.Given that there are still some important conceptual and practical issues relating to the reliable determination of fair value, it is better to first require full fair value disclosures before contemplating a shift to full fair value recognition in financial statements. That would enable investors, creditor, preparer, auditors, and regulators to learn from experience. When the issues relating to the reliable determination of fair values are resolved, they will be ready for full fair value recognition in financial statements (Poon, 2004).T he author concords with the SEC recommendations, which are expected to impact the FASB’s future activities, including (a) improve fair value accounting standards (b) improve the application of existing fair value requirements (c) readdress the accounting for financial asset impairment s (d) establish formal measures to address the operation of existing accounting standards in practice (e) implement further guidance to foster the use of sound judgment of practitioners (f) address the need to simplify the accounting for investments in financial asset (Casabona & Shoaf, 2010).The first priority seems to be to work in close co-operation with users and preparers of financial statements to further consider the practicality of the proposals and to demonstrate or refute the relative merits of fair value and historic cost based reporting of financial statements for users’ analysis purposes. Such work should involve rigorous testing to consider how fair value information would b e used in decision models, as well as to stimulate the preparation of fair value information to understand better the extent of many of the practical concerns (Hague, 2002).Second, implementation of the proposals would provide more useful, relevant and transparent information about an enterprise’s use of financial instruments than is available today. The full benefits, however, will only be understood with careful study and education about how to use the new information. A somewhat different mindset and base of expertise (from that appropriate to traditional recognition and historical cost-based accounting for financial instruments) is also necessary. This includes integrating knowledge of certain finance and capital-markets concepts and practices with financial accounting objectives and concepts (Hague, 2001).Third, financial instruments should be grouped and displayed on the balance sheet based on the underlying characteristics of the instruments, such as unconditional righ ts to receive or obligations to deliver, and by major classes within these groups. Detailed, descriptive information about the nature and terms of these financial instruments, as well as management’s policies pertaining to them, should be disclosed in the notes to the financial statements in a manner consistent with the balance sheet (Anonymous, 2002). Fourth, fair values reflect point estimates and by themselves do not result in transparent financial statements.Hence, additional disclosures are necessary to bring meaning to these fair value estimates. FASB’s proposal take a first step toward enhancing fair value disclosures related to the reliability of fair value estimates. Additional types of disclosures should be considered to give users of financial statements a better understanding of the relative reliability of fair value estimates. These disclosures might include key drivers affecting valuations, fairvalue-range estimates, and confidence level (Yonetani & Katsu o, 1998). Finally, another important disclosure consideration relates to changes in fair value amounts.For example, changes in fair value of securities portfolio can arise from movements in interest rates, foreign-currency rates, and credit quality, as well as purchases and sales from the portfolio. For users to understand fair value estimates, they must be given adequate disclosures about what factors caused the changes in fair value (Bies, 2005). 7. IMPLICATIONS FOR FINANCIAL REPORTING AND MANAGERIAL DECISION-MAKING Several implications are drawn from this paper. 17 International Journal of Business and Social Science Vol. 2 No. 20; November 2011First, standard-setters and regulators would be required to provide more specific guidance on how to determine fair value for financial statements. Perhaps, they can list some common valuation techniques and indicate their appropriateness in various circumstances. Disclosure requirements would include disclosure of fair value of all financ ial instruments along with method adopted to determine fair values, any significant assumptions used in their estimation, some indications of the sensitivity of the estimated fair value to these assumptions, and discussion of risk exposure and issues associated with the estimation of fair value (Poon, 2004).Second, the role of external financial reporting is to portray an enterprise as if seen through the eyes of management—that is, that financial reporting should be consistent with internal management practices. It is, obviously, desirable that there be as much compatibility between the two as possible. However, it is difficult to see how accounting that is driven by the manner in which an enterprise chooses to manage its financial instruments and risks can provide information to financial statement users that are consistent and comparable between enterprises (Hague, 2002).Third, the objectives of financial analysis are to discern and assess the effects to an enterprise†™s performance and financial condition, including those that result from its risk management policies and decisions that involve financial instruments. In addition, financial statement users want to assess how well an enterprise effectively applies these policies in managing the risks of the enterprise. Therefore accounting and disclosure requirements related to financial instruments must be designed to explain (a) risks inherent in a given business (b) hedging strategies employed and (c) outcome(s) of such hedging activities.In other words, financial and nonfinancial disclosures should provide sufficient information for users of this information to discern and answer question, such as these: (a) what are management’s policies and procedures for using certain financial instruments? (b) How extensively does the enterprise use these financial instruments as part of its risk management? (c) What are the timing and the magnitude of the effects of the instruments on fair values in the balance sheet and changes in these values reflected in the income statement? d) How effective, or ineffective, are the position in these financial instruments as hedges in managing the risk exposure of the enterprise? And (e) what portion of the gains and losses reported in the balance sheet and income statement is realized and unrealized? (Anonymous, 2002). Fourth, the fact that management use significant judgment in the valuation process, particularly for level 3 estimates, add to the concern about reliability. Management bias, whether intentional or unintentional, may result in inappropriate fair value measurements and misstatements of earnings and equity capital.This was the case in the overvaluation of certain residual trenches in securitizations in recent years, when there was no active market for these assets. Significant write-downs of overstated asset valuations have resulted in the failure of a number of finance companies and depository institutions. Similar problem s have occurred due to overvaluations in nonbank trading portfolios that resulted in overstatements of income and equity. The possibility of management bias exists today. There continue to be new stories about charges of earnings manipulation, even under the historical cost accounting framework.It is believe that, without reliable fair value estimates, the potential for misstatements in financial statements prepared using fair value measurements will be even greater (Bies, 2005). Fifth, three fundamental goals of accounting that are likely to have influenced the choice of fair value accounting for all financial firms. One of these objectives is to minimize what is called management bias. Management has an obvious incentive to inflate the value of a company’s assets, and many ways to do it. Marking a company’s assets to market is an effective way of taking his element of financial statement manipulation out of management’s hands (Wallison, 2009). Finally, the opt ion to use fair value for certain assets and liabilities will provide more relevant information to the users of financial statements. However, since the fair value usage can be elected for some financial assets and financial liabilities and avoided for others, there is a loss of consistency in the financial statements between entities and even within a single entity. Also the new standard imposes additional disclosure requirements (Schneider & McCarthy, 2007). 8. CONCLUDING REMARKSCurrent methods of accounting for financial instruments have been of concern to accounting standard-setters around the world for some time now. These concerns about financial instruments start from the observation that markets now exists for either the instruments themselves or the various financial risks that arise from the instruments, and the availability of those markets enables entities to actively manage the financial risks and, thereby, to realize some or all of the market value of their financial i nstruments with ease. (Ebling, 2001). 18  © Centre for Promoting Ideas, USA www. ijbssnet. comIt has been argued that different conceptions of what is for an accounting estimate to be reliable underlie the fair value debate as it has taken shape in the last decade. The language of subjectivity and objectivity is unhelpful in characterizing what is at stake; it is more useful to focus on the question of how certain valuation technologies do or don’t become institutionally accepted as producing facts (Power, 2010). However, the shift in accounting principles will not come without some additional effort by all capital market participants, including preparers, auditors, regulators, and users of this information.It is realized that accounting and reporting based on fair value principles, in comparison with historical cost-based principles, require more extensive and detailed analysis of the methods and assumptions used to determine values recognized in the financial statements. This in turn, will require market participants to redesign the current financial reporting model and to educate themselves in the application of these new principles. Nonetheless, transparency of the true economic consequences, i. e. isks and rewards, resulting from the use of financial instruments justifies the movement to a fair value based model for financial reporting (Anonymous, 2002). Certainly, mark-to-market reporting has its drawbacks, especially for derivatives. First, fair value based on market prices can be difficult to determine for complex and lightly traded instruments. These types of derivatives are the level 3 type mentioned above. These derivatives are usually measured using a mark-to-model process, which can be arbitrary at best and fraudulent at worst.Next, there is the theoretical issue, as banks successfully argued, as to whether market price does indeed represent fair value. Also, the relevance of market prices can be challenged with respect to intent. Some ob servers challenge the relevance of market prices because they believe that, if government officials do not intend to trade derivatives but rather hold them to maturity, as is usually the case with derivatives used for hedging, then the time and expense of determining fair value may not be worthwhile.Still, using fair value accounting is proper for derivative reporting because it enhances the following qualities or objectives of financial measurement and reporting: accountability, transparency, consistency, inter-period equity, and risk management (Metzger, 2010). REFERENCES Allatt, G. (2001). Fair value accounting: Examining the consequences. Balance Sheet, 9, 22-26. Anonymous (2007). Statement of financial accounting standards No. 159: The fair value option for financial assets and financial liabilities. Journal of Accountancy, 203, 96-101. Anonymous (2002). Financial instruments: Fair values and disclosure.Balance Sheet, 10, 12-20. Bath, M. (2006). Including estimates of the futur e in today’s financial statements. Accounting Horizon, 20, 271-286. Barth, M. & Landsman, W. ( December, 1995). Fundamental issues related to using fair value accounting for financial reporting. Accounting Horizons, 97-107. Bies, S. S. (2005). Fair value accounting. Federal Reserve Bulletin, 91, 26-30. Casabona, P. & Shoaf, V. (2010). Fair value accounting and the credit crisis. Review of Business, 30, 19-31. Chambers, A. ( March, 2008). How do you mark to market? Euromoney, 1-3 Ebling, P. (2001). Fair value accounting: Breaking a butterfly upon a wheel?Balance Sheet, 9, 22-27. Elifoglu, I. H. , Fitzsimons, A. P. , & Lange, G. A. (2010). FASB proposal clarifies fair value measurement and disclosure. Commercial Lending Review, 75, 42-48. Hague, I. (2001). Fair debate for fair value. CA Magazine, 134, 47-49. Hague, I. (2002). Fair value for financial instruments: Where to next? Balance Sheet, 10, 8-12. Lipe, R. (2002). Fair value debt turns deteriorating credit quality into pos itive signals for Boston Chicken. Accounting Horizons, 17, 169-181. Metzger, L. (2010). Mark to market governments. The Journal of Government Financial Management, 59, 16-20. Poon, W. W. (2004).Using fair value accounting for financial instruments. American Business Review, 22, 39-44. Power, M. (2010). Fair value accounting, financial economics and the transformation of reliability. Accounting and Business Research, 40, 197-211. Ryan et al. (2002). Reporting fair value interest and value changes on financial instruments. Accounting Horizons, 16, 259-268. Schneider, D. K. & McCarthy, M. G. (2007). Fair value accounting broadened with FAS-159. Commercial Lending Review, 45, 28-36. Sinnett, W. M. (2007). New fair value standards stress HOW not just WHAT. Financial Executive, 23, 33-36. Wallison, P. J. (2009).Fixing fair value accounting. OECD Journal on Budgeting, 9, 99-105. Yonetani, T. & Katsuo, Y. (1998). Fair value accounting and regulatory capital requirements. Economic Policy Rev iew, 4, 33-44. Zion, D. , Varshney, A. & Cornett, C. ( June, 2009). Focusing on fair value. Credit Suisse Equity Research, 4, 18-20. 19 Copyright of International Journal of Business & Social Science is the property of Centre for Promoting Ideas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use.

Definition of Copulative Verb in Spanish

Definition of Copulative Verb in Spanish Copulative verbs are among the most useful verbs in Spanish. Unlike verbs that are used to express an action, copulative verbs are used to indicate that a noun coming before the verb is equal to or has characteristics of the word or words following the verb. Definition of Copulative Verb A copulative verb is one that connects the subject of a sentence with a noun (or noun phrase) that is the equivalent of the subject or an adjective that describes the subject. Copulative verbs denote a state of being and, with the exception of verbs such as to become that express a change in state of being, usually dont express action. You can think of a copulative verb as something like an equals sign: What comes before the verb refers to the same person or thing that comes after it. Note that in Spanish, the subject of a verb doesnt have to be explicitly stated. In the sentence, the subject in Nosotros estamos felices (We are happy) can be deleted without any change in meaning, making Estamos felices. The copulative verb for both sentences is estamos. A copulative verb is also known as a linking verb, copular verb, or copula. The equivalent terms in Spanish are verbo copulativo or verbo de unià ³n. The Three Main Copular Verb of Spanish In Spanish, traditionally the three main copulative verbs are ser, estar and parecer. Ser and estar are usually translated as to be, while parecer usually means to seem. Both be and seem often are copulative in English as well. These verbs are copulative verbs only when they performing a linking purpose. All three, especially estar, have other uses as well. Copulative verbs can be used in all tenses and moods. Examples of the three verbs being used as copulas: Mi hermana es estudiante. (My sister is a student.)No somos una repà ºblica bananera. (Were not a banana republic. In this example, the subject nosotros isnt explicitly stated.)Los mexicanos fueron superiores a nosotros. (The Mexicans were superior to us.)Espero que la comida està © sabrosa. (I hope the food will be tasty.)Mi madre estuvo casada. (My mother was married.)Estamos muy agradecidas. (Were very grateful.)La casa parece triste y vacà ­a sin ella. (The house seems sad and empty without her.)Me parece muy difà ­cil. (It seems very difficult to me. The subject is not explicitly stated.)Pablo me parecà ­a muy guapo. (Pablo seemed very handsome to me.) Other Copulative Verbs Other verbs, such as those that express feelings, appearances, or the action of becoming, can also act as copulas: Sus ojos semejan los de un perro. (Its eyes resemble those of a dog.)Los pobres permanecen pobres y los ricos permanecen ricos. (The poor stay poor and the rich stay rich.)Me siento enojado cuando no me hablas. (I feel angry when you dont speak to me.)El senador se mostraba complaciente. (The senator seemed complacent.)A los 40 aà ±os, Elena se volvià ³ doctora. (At the age of 40, Elena became a doctor.)La oruga se convirtià ³ en mariposa. (The caterpillar became a butterfly.)

Results Based Leadership Essay Example | Topics and Well Written Essays - 750 words

Results Based Leadership - Essay Example al traits like character knowledge and values, but by using the conventional wisdom that leaders use to connect the their attributes and results, it is possible to know an effective leader. Effective leaders in all organizations try to accomplish results, which will benefit employees, the organization, customers and investors of the business. Leaders need to have a vision, inspire workers and others, and work with integrity just to name a few attributes that everyone agrees a leader should have. However, effective leadership will connect these leadership attributes with results, which are the outcomes of outstanding leadership. If leaders do not clarify the outcomes they expect, there will be no measurement of success or failure in operations, and this undermines the effectiveness and profitability of the business. Effective leaders need to focus on results to ensure that they understand the impact their decisions and development strategies have on the stakeholders of their business. For a business to be successful in the competitive market, it has to provide benefit to its stakeholders so that they can be able to help the business grow. Leadership attributes are of importance to a business, as they will dictate how the organization deals with the stakeholders. Having a vision will enable the business to attract customers and investors since they will be confident that their needs will be met. Authenticity of the leader will assure the outside world that they can trust the business, and this improves the image of the business. The leader also needs to be knowledgeable and have the skills of ensuring that there is a proper link up between attributes and results since the proper mix of the two determines if the leader knows and delivers the expectations of the stakeholders of the business. Result based leadership meets the expectations of the customer by answering questions such as; who are the targeted customers? Why do they buy the company’s products? How can

America's Media Contribution to Anorexia and bulimia Research Paper

America's Media Contribution to Anorexia and bulimia - Research Paper Example Although mass media is said to be the underlying source for increased incidence of eating disorders, from unhealthy weight loss and perception to obesity, the innate cultural influence of ideal weight and body shape are already well-embedded in the social system of American nations, especially in United States. The prevalence of â€Å"smoke-screened body type† incidence seemed to impact regions in the western culture. Admittedly, Jones et al. revealed the realistic situations plaguing most citizens in Western countries, where weight and shape dissatisfaction concerns had actually yielded to a number of remedy measures to correct the supposed â€Å"inappropriate† body that the media devised (247). As earlier discussed, media coverage had precluded how people should project themselves in society, to the point where their physiological and psychological well-being are affected in the process. Two main groups are said to be affected most by the challenge of attaining an ide al model-like look, the adolescents and the female groups. Adolescents are in a stage where they are in two opposing sides, the innocence of a child and the near maturity of a young adult. In the brink of such confusing state, adolescents are easily influenced for a number of factors. They are vulnerable to nonconstructive events, as this group experience more pressure from their peers (Dines and Humez 260). As their social circle tend to consume large amounts of media information, it may also shape their ideas on what a great social circle must be--one in which teenagers are ideal in both looks and style. Moreover, women of varying age are also prone to implicit media attacks, as the society they live in had long ago constructed and deeply embedded idea on what women should look like--as skinny individuals who are good to look at. It is where they base their attraction to the opposite sex, by striving to attain physical attributes that media wants them to project--a well-made perso n using beauty products and weight-loss services (Brown, Steele, and Walsh-Childers 126). The revelations show that physical beauty must be worked on, and not a natural thing, where those who fail to do so have little chance of getting a life time partners, or be accepted in a society that highly values the concept of beauty. In the Western regions, the rampant cases of bodily dissatisfaction had threaded towards pathological conditions as result of mass media obsession to what is considered the standard look of attractiveness. In failing to do so, individuals develop cases of conscious behavioral patterns in the hopes of gaining the ideal weight in the future. The rising rate of anorexia nervosa, a condition of inability to be content with extreme weight loss, and bulimia nervosa, the state of normal weight but with further attempts at weight loss methods, is pointed to be caused by the burgeoning mass media influence. Such intensive restrictions in dietary consumption may lead to â€Å"repetitive pattern self-deprivation (which) result in bingeing...and worsening self-image† (Derenne and Beresin 257). The high value placed on attaining the too-ideal to be true body projected by media may result in further damage to the health of deprived individuals. In a study to prove the