Thursday, October 31, 2019

The Great Depression Research Paper Example | Topics and Well Written Essays - 1750 words

The Great Depression - Research Paper Example The crash of the Stock Market, unemployment and bankruptcy, the Smoot-Hawley Tariff led political changes, emigration and new reforms such as The New Deal took the United States in a sweeping landslide (Sauert 129). The dawn of the Great Depression is usually narrowed down to the crash of the Stock Market which occurred on Tuesday, 29th October, 1929 when the Dow Jones Industrial Average fell to a very low rate, almost as low as 23 percent and the market suffered a gigantic loss which ranged from $ 8 billion to $ 9 billion. However, this was just one of the many losses in a period when severe market volatility was rampant and it exposed the people who had bought stocks on loans (Taylor). This crash of the Wall Street Stock Market completely changed the direction of the events. It marked the arena where the United States was thrown into political chaos and economic instability. The crash of the Stock Market was one of the major reasons that led to the Great Depression. However, it mer ely dealt out a card and there were many more reasons to come. For two months after the crash there was a loss of more than $ 40 billion dollars (Ross 32). Stock holders could not pay back their loans and there was a marked reduction in transactions. People stopped purchasing items which led to a lesser number produced and hence lack of work force. More and more people lost their jobs which simultaneously led to their properties being repossessed. Soon unemployment was rampant in the region (Hembree). The crash of the Wall Street of the Stock Market was thoroughly disastrous for the United States for it completely negated the concept of the American Dream as propagated by President Hoover and his predecessors. For the... The consequences of the Great Depression were staggering for it left thousands and thousands of unemployed people roaming the streets by night and day and trying to find work. The tide of the Depression had calamitous consequences. Not only billions of people lost their homes in one sweeping wave but they also had to migrate to places which were not fit for living. Shanty towns had cropped up in various parts of the United States and they were built out of tents and other sorts of garbage like items such as hulks of old cars. They were known as ‘Hoovervilles’ which was a mocking reference to President Hoover as he had fallen into disgrace for many blamed him for their turmoil and the turn of events. There were also other derogatory terms used in reference to him such as ‘Hoover Blank’ which was an old newspaper used as a blanket, ‘Hoover wagon’ which was an vehicle drawn by a horse since the owner could not afford gas. Unable to do anything, the general public vented out their pent-up misery by using such offensive references for Hoover. The coining of these terms depicted the nationwide view of Hoover in the minds of the public. Women took up men’s work so as to support their families along with their men but the availability of jobs was scarce.

Tuesday, October 29, 2019

Music during WW2 and how it played a role Essay Example for Free

Music during WW2 and how it played a role Essay Music during World War 2 was made to help get people through depression and motivate the men and women fighting in Europe and Asia. Everyone was into patriotism at this time including the music they listened to. At this time music has expanded its demographic to younger audiences, before it popular music was mainly appealing for adults. It contained many uplifting styles of music such as swing, be-bop, and country. For example Frank Sinatra became very popular to the young teenage demographic. He was the first singing teen idol. He created more swinging music to help with the war with songs like The Birth of the Blues. Jo Stafford also became famous with her romantic World War 2 ballads. Most of her songs helped the troops overseas remember their wives and girlfriends back home. Other songs also helped like America Calling by Meredith Willson, which helped boost morale of the country and convinced men to enlist into the armed services. It reminds them about what this war is about and to support it. Angels of Mercy by Irving Berlin, which was created after the bombing of Pearl Harbor dedicating the American Red Cross nurses, portraying them as Angels of Mercy wounded victims overseas. Back Home For Keeps by Carmen Lombardo, which is about a wife waiting for her husband to return home. This song gave a good mood and also helped support the war. Cowards Over Pearl Harbor by Fred Rose, which gave great American Spirit by talking about how America will over Japan, the evil country. G. I. Blues by Floyd Tillman, which describes the view of an American Soldier at war. It describes them as being lazy and doing nothing, which makes him depressed and wanting to come home. His thinks that if they continue to have lazy soldiers, America will not be able to win. Hello Mom by Eddie Dunstedter, which was about more about the propaganda during the war and gave more morale. Plus, it also supported the war bonds. It helped the parents who had a son in the war make them feel better. Ma! I Miss You Apple Pie by a G.I. at a training camp, which summed up what America is fighting for. The Apple Pie symbolizes Americas Freedom and how a soldier misses his Apple Pie. Wonder When My Babys Coming Home by Kermit Goell and Arthur Kent, which is yet another  song about a wife or girlfriend waiting for her lover to come home, waiting in her house. Ive been Drafted Now Im Drafting You by Lyle Moraine Chuck Foster, which is about the pains about separation and a soldier convincing his girlfriend to be proud to so him in uniform. In conclusion, the music during World War 2 where mainly about the war, patriotism, propaganda, and much more with lyrics that helped Americans get through the war years.

Saturday, October 26, 2019

Reflection On Ncmh Mandaluyong City

Reflection On Ncmh Mandaluyong City A visit to countrys prime mental health institution, the National Center for Mental Health (NCMH) in Mandaluyong City. Essentially, the visit was intended to make us, students become familiar with NCMH set up, the delivery of health services provided and the condition of the patients who are confined in groups. Background of NCMH NCMH was established through Public Works Act 3258. It was formally opened on December 17, 1928 and was originally called the INSULAR PSYCHOPATIC HOSPITAL. It was later called the National Mental Hospital. On November 12, 1986, it was renamed NATIONAL CENTER FOR MENTAL HEALTH (NCMH) through Memorandum Circular No. 48 issued by the Office of the President.  ¹ Today, NCMH has an authorized bed capacity of 4,200 and a daily average of around 3,000 in-patients. It has a total of 35 Pavilions and 52 Wards sprawling on a 46.7 hectare compound in Mauway, Mandaluyong City. The NCMH is a special training and research hospital mandated to render a comprehensive (preventive, promotive, curative and rehabilitative) range of quality mental health services nationwide. It also gives and creates venues for quality mental health education, training and research geared towards hospital and community mental health services nationwide. ¹ In 2001, the World Health Organization provided a new understanding of mental disorders that offers new hope to the mentally ill and their families in all countries and all societies. It entails a comprehensive review of the contributing factors of the current and future disorders. It concludes with recommendations that can be adapted by every country according to its needs and its resources. Due to lack of studies here in the Philippines with regards to Mental Health, it is difficult to update the current situation in the delivery of services in the mental institutions especially in the government mental health facilitates. During our visit in the National Center for Mental Health, we are able to gather some information in terms of delivery of services, the process of admitting the mentally-ill patients and on how they generate funds to suffice the needs and provide services inside the institution. Our country at present is in the early stage of developing a mental health system. ² Due to limited legislative authority and no mental health law has been established, the allotted budget for mental health is only 0.02% of its total health budget, the latter being 3% of its GDP this is below the World Health Organizations (WHO) recommendations for developing countries. Mental health policy, programs and legislation are necessary steps for significant and sustained action. These should be based on current knowledge and human rights considerations. Most countries need to increase their budgets for mental health programs from existing low levels.à ¢Ã‚ Ã‚ µ During the early part of our visit, Dr. Jose Loveria (Head of Pavilion 10-Chronic Improved Patients) accommodated us to gather some facts about the National Center for Mental Health. In NCMH, given the limited budget that they have, there are services inside the institution helping the institution to gain profit to allot for services and to sustain the existing these income generating strategies. Some of them are soap making, different accessories such as wallets made from zippers etc. These materials are located at Pavilion 14 and being sold by the nursing students and interns. A small hospital within the hospital, the Infirmary is equipped with X-ray and an ultrasound facility which is Philhealth accredited with 100 beds and classified it as medical center. ¹ It caters not only the patients inside but also patients coming from other referrals outside NCMH. The World Health Organization (WHO) in 2007 published a report on its assessment on the mental health system in the Philippines. In partnership with the Department of Health (DoH), WHO gathered baseline information using the WHO Assessment Instrument for Mental Health Systems (WHO-AIMS), for the purpose of enabling the country to develop mental health plans. WHO-AIMS findings reported that the NCMH has all 400 beds for forensic inpatients committed by court order.à ¢Ã‚ Ã‚ ´ During our visit, in Pavilion 14 which is intended for patient with court cases, the patients there were overcrowding due to lack of beds. There is a huge number of patients with court cases inside. According to Dr. Edison Galindez (only forensic psychiatrist in the country), they have several tasks to do due to lack of resident doctors trained in forensic psychiatry. They have this high number of patient per doctor ratio. Based on the WHO-AIMS report, there are 0.41 psychiatrists in the public sector per 100,000 population, and a ratio of 3.21 psychiatrists per 100,000 population working in mental health facilities based in urban areas. The distribution of human resources for mental health is likewise lopsided, favoring the urban centers or Metro Manila in particular. Still, in our country has an inadequate number of mental health staff providing care; this has slowed its progress in carrying out its de-institutionalization policy. We only have minimal data on refresher training for mental health staff, as well as data on the number of organizations, associations or nongovernmental organizations (NGOs) involved in mental health policies, legislation or advocacy. Having data in these areas would help service planning and resource allocation.  ³ Dr. Bernardo Conde noted in his article in the International Review of Psychiatry that the governments attempts to integrate mental health in general health services have failed. Large hospitals must cope with thousands of patients while community-based programs remained undeveloped. à ¢Ã‚ Ã‚ ´ Acute psychiatric wards in regional medical centers and provincial hospitals have never been set up. Government general hospitals have no acute psychiatric units because of lack of budget. The access to mental health facilities nationwide is therefore very much uneven across the country, especially as many of the facilities remain located in the National Capital Region.à ¢Ã‚ Ã‚ ´ Since the National Center for Mental Health and some private institutions with psychiatric wards are mostly located in NCR, in terms of mental health promotion, it is done primarily in these tertiary institutions and not reaching the grass-roots level according to Dr. Beverly Azucena (OIC, Chief Medical Staff-Hospital Service). There are also initiatives being done by the other sectors of the government in promoting mental health according to her. On the other hand, there are coordinating bodies that oversee public education and awareness campaigns on mental health and mental disorders. Sectors should be involved in improving the mental health of communities.à ¢Ã‚ Ã‚ µ Government agencies, NGOs, professional associations, and private foundations have promoted public education and awareness campaigns, in their own capacity, in the last five years according to WHO-AIMS. In terms of research, according to World Health Report of WHO in 2001, more research into biological and psychosocial aspects of mental health is needed in order to increase the understanding of mental disorders and to develop more effective interventions. In NCMH, according to Dr. Azucena, there are on-going research studies in the institution, but it is focused more on the clinical aspect of mental health. Research in our country is focused on non-epidemiological clinical/questionnaires assessments of mental disorders and services research. The research consists of monographs, theses, and publications in non-indexed journals. There are mental health research publications in indexed journals (e.g., Philippine Journal of Psychiatry is indexed in the Western Pacific Regional Index Medicus).à ¢Ã‚ Ã‚ ´ Challenges encountered by the Mental Health Care Providers At present, we are in the stage of developing the status of mental health based on the recommendations of World Health Organization. The major resource in the Philippines is its highly literate population who also values education and professional development. Academic institutions and training centers have in the last 4 decades developed good programs to educate and develop the mental health human resources, specifically psychiatrists, psychologists, social workers, nurses and allied mental health professionals.à ¢Ã‚ Ã‚ µ It contributed a lot in terms of the understanding on the management of mental health disorders and in the development of mental health programs in our country. I am agree with what WHO-AIMS mentioned in their report that the challenge is on how to motivate these professionals to stay here in the country and sustain their involvement, especially in the community setting, because our country is continuing to lose this valuable and crucial resource to overseas empl oyment. Giving priority to this by the government nationally and locally would be a start of a new beginning in the development of mental health in our country.

Friday, October 25, 2019

Chinese Dynasties Essay -- essays research papers

Chinese Dynasties: 1. Shang: Also called Yin, dynasty that was China's earliest historically verifiable state 1766 B.C. to 1122 B.C. A. Reason's for Rise: Unlike the early accounts of history by the Chinese, there is archaeological evidence of the Shang, who built their cities in northern China around the eastern parts of the Yellow River. For this reason they are called the Yellow River civilization. They were a bronze age people; bronze-working seems to have entered China around 2000 BC (about one thousand years after its invention in Mesopotamia). B. Territorial Location & size at height of power (map): The Shang ruled the area from the North China Plain northward into present-day Shantung Province and westward to the tip of Honan Province. C. System of government & rule & names of noted rulers and their accomplishments: A city-state confederation with a three-fold structure of king, officials, commoners. D. Major Religious beliefs & practices: The Shang worshiped the earth and other nature deities to whom they offered human sacrifices. They communicated with the supernatural by writing messages on oracle bones. E. *Major Accomplishments, Achievements, and contributions: The Shang society was many agricultural. They had a large army. Bronze casting was highly developed and a writing system had evolved. There commerce was highly developed and they used cowrie shells was used as currency. Shang art consisted of Bronze, pottery, and jade ornaments. Writing: The singular aspect of Shang civilization is their invention of writing. Almost all the written records of the Shang have disappeared, for the court records were kept on strips of bamboo. However, inscriptions on bronze and on the oracle bones still survive so we have specimens of the very first Chinese writings. The writing system was originally pictographic, that is, words were represented by pictures that fairly closely resembled the meaning of the word. The picture for "sun," f or instance, looked much like the sun. This pictographic writing eventually developed into the more complex ideographic writing that we are more familiar with. Chinese writing is one of the only contemporary writing systems that still prominently bears traces of its pictographic origins. Religion: The Shang worshipped a figure they called "Shang Ti," or "Lord on High." This supreme ... ...locally developed. This was especially true in China, with its ancient and vast bureaucracy. While Genghis Khan was still living, he divided the empire between his four favorite sons. Tului, the youngest, received the original Mongol homelands and parts of northern China. Ogadai received western Mongolia and part of northwestern China. Chagatai was given most of Turkestan in Central Asia. The oldest son, Juchi, received southwestern Siberia, western Turkestan, and Russian lands stretching north of the Black Sea. A fifth section of the empire was later added when Hulagu, a son of Tului, conquered Iran, Iraq, and Syria in the 1250s. D. Major Religious beliefs & practices: E. *Major Accomplishments, Achievements, and contributions: The largest empire ever seen F. Major reasons for decline and fall: Genghis Khan and his eldest son, Juchi, both died in 1227. At a convocation of Mongol leaders, Ogadai was appointed supreme khan. Juchi's lands in the west were inherited by his son B atu. Ogadai made his capital at Karakorum in central Mongolia. He immediately set out to add more of China to the Mongol conquests. By 1234 all but the southernmost region of China had been incorporated.

Wednesday, October 23, 2019

Accounting Estimates and Policy Essay

Disclosure of significant sources of estimation uncertainty and judgments in applying accounting policies are two important requirements in financial reporting, although these are the most subjective and complex areas, they are of significance in making business decisions to users of financial statements. This paper compares our company’s current accounting practice with the requirements in respective accounting standards in relation to disclosure of sources of estimation uncertainty and judgments in applying accounting policies with the aim the identify any gaps between these two which may trigger ASIC’ reviewers attention. It takes a look first at the requirements in respective accounting standards (Chapter 2). It then examine the current accounting practices in our company (Chapter 3 and 4) and identify the gaps between company’s practice and accounting standard (Chapter 5). At the end recommendations are made for a better-compliant report (Chapter 6). Requirements in accounting standards The disclosure of significant sources of estimation uncertainty and judgments in applying accounting policies should be disclosed separately in the financial reports. Not only the nature of estimates should be disclosed but also the sensitivity analysis to these estimates should be included. Judgments in terms of whether the nature and the amounts are relevant to the company’s operation are critical in applying the respective accounting policies. See more:Â  Mark Twain’s Humorous Satire in Running for Governor Essay Company’s accounting practices Estimations disclosed are impairments for intangible goods, provision for restoration and rehabilitation, employee benefits, estimation of useful lives of assets and ore reserve and revaluation estimates. judgments in applying accounting polices are disclosed in two areas which are depreciation of non-financial tangible goods and taxations. Identifying the gaps Our company prepared the financial statements in compliance to Australian Accounting Standard. However there are minor gaps between our company’s practice and the requirements in accounting standards in terms of content and manner. More significant disclosure could have been made the structure can be improved. Conclusion and recommendations Disclosures about timing in revenue recognition, classification of finance leases and operating leases and going concern could have been included, since they are relevant to our company’s operating and can better assist users in evaluating our company’s performance. The disclosure of estimates and judgments should be disclosed in separate notes since it is required by AASB 101. 1 Introduction ASIC announced recently that one of its focusing area would be the disclosure of entities’ estimates and accounting policy judgements.This is because some entities did not make material disclosure of sources of estimation uncertainty and significant judgments in applying accounting policies, while these disclosures, though subjective and complex, are critical factors in business decision-making. The purpose of this report is to identify any gaps between our company’s current accounting practice and the requirements of accounting standards by firstly looking at the requirements set out in the related accounting standard, then to carry out an examination of the current accounting practice of our company accordingly. The report will then compare the information collected and identify any compliance with or deviation from AASB requirements in regards to disclosure in estimates and accounting policy judgments, and discuss recommendations for a better compliance report to meet the satisfaction of ASIC reviewers. 2 Requirements in respective accounting standards AASB 101 paragraph 112-133 specifically state the requirements for material disclosures of sources of estimation uncertainty and the significant judgments used in applying accounting policies. 2.1 Requirements for disclosures of sources of estimation uncertainty According to AASB 101 paragraph 125-129 which relate to disclosure of sources of estimation uncertainty. entities are required to disclose estimates at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year (AU AASB 101.125). for these assets and liabilities, details of their nature and their carrying amount at the end of reporting period are required. To determine the carrying amount of assets and liabilities, estimations for the effect of future events are needed. for example, when the recent market value is absent, future-oriented estimates are of necessity in measuring recoverable amount of property, plant and equipment. Other examples can be long term employee benefits, or provision liability which subject to future results of legal events. The manner of the disclosures should be in a way that can assist users of the financial statements to comprehend the judgments that managements makes about the future and other sources of estimation uncertainty, usually users will expect to have the nature of the assumptions or other estimation uncertainty and the extent of sensitivity disclosures provided for the estimates. However, in some cases when the extent of possible effects the sources of estimation uncertainty at end of reporting period become impracticable, the entity should state that a material adjustment to the carrying amount of the asset or liability may be required if the outcomes within the next financial period are different from the assumption. 2.2 Requirements for disclosure of judgments in applying accounting policies According to AASB 101 paragraph 117-124, requirements for disclosure about judgments used in applying accounting policies are set out. ‘Judgments’ are defined as ‘apart from those involving estimations, that management has made in process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognized in the financial statement (AU AASB 101.122). Two important elements to be disclosed are judgments about the measurement basis used in preparing financial statements and the other accounting policies. Judgments in terms of the relevance in applying a particular accounting policies should be exerted since management needs to consider whether the disclosure would assist users in understanding the financial position and performance of the company. it is noted that not only AASB 101, but other accounting standards such as AASB 116 (disclosur e of the measurement bases used for classes of property, plant and equipment) also states the requirements for judgments. what should be taken into account when applying a particular accounting policy are the nature of the entity’s operations and the policies that users of financial statements would expect to look at. for example, users would expect a manufacturing company to disclose its accounting policies for depreciation and revaluation on property, plant and equipment. or, users concerning about the entity’s income taxes would expect the entity to disclose information on accounting policies for income taxes, including deferred tax liabilities and deferred tax assets. it may be the case that even the amount for certain assets and liabilities are not material, but because it is highly relevant to the entity’s operation, then professional judgments are needed when applying the accounting policies. 3 Company’s current accounting practice—Resources of estimation uncertainty The disclosures of significant accounting estimates and assumptions are examined in note 2 to the financial statement, there are seven estimations made for the financial reports, the ones that deserve attention to are impairment of goodwill and intangibles with indefinite useful lives, provision for restoration and rehabilitation, employee benefits, estimation of useful lives of assets and ore reserve and resource estimates. 3.1 Impairment of good will and intangibles with indefinite useful lives detailed disclosure about the assumptions and estimates used in calculating the impairment value are * Discount rate: it requires management’s estimate of the time value of money, in the financial report, weighted average cost of capital of the entity and business risk specific to the unit are accounted for the calculation. * Market conditions: management made assumptions on key domestic market segment activity including construction, mining, agriculture and manufacturing, and also assumptions on GDP, CPI as well as long-term exchange rates for AUD/USD and NZD and made sure they are consistent with external information. * Sensitivity to changes in assumptions: management considered that the carrying amount of the CGUs would not exceed their recoverable amount given any changes from the above assumptions. 3.2 Provision for restoration and rehabilitation the provisions include future cost estimates in relation to dismantling, closure and decontamination of various site, and the calculation for these requires assumptions on application of environmental legislation, available technologies and consultant cost estimates. Since these factors are subject to changes in the future, updates need to be made periodically. in Note 18, three main categories are provision for restoration and rehabilitation, provision for legal customer claims(legal fees) and provision for restructuring. 3.3 Employee benefit employment benefit such as long service leave would require estimation on future salary, discount rate and the years that the employee may work for our company. Other actuarial assumptions are applied when calculating defined benefit plans for employees. 3.4 Estimation of useful lives of assets basing on historical experience, management made the estimation of the useful lives of assets .The condition of the assets is assessed at least annually and considered against the remaining useful life, adjustments are made accordingly. 3.5 Ore reserve and resources estimates This is the estimation of the amount that can be extracted economically and legally from the entity’s mining properties, the calculation is based on the geological judgments and other factors such as foreign exchange rates, commodity prices and the size and grade of the ore body. 4 Company’s current accounting practice—judgments in applying accounting policies Judgments in applying accounting policies were disclosed in Note 2 under ‘Significant accounting estimates and judgments’. Two significant accounting judgments are identified in Note 2, being ‘impairment of non-financial assets other than goodwill and intangibles with indefinite useful lives’, and ‘Taxation’. 4.1 Impairment of non-financial tangible assets Our company take into account the relevant factors, such as business performance, technology, economic and political environments and future business expectations when assesses the impairment of all assets. management decides that the recoverable amount of the asset is determined if an impairment indicator exists. for the financial period ended 30 June 2012, management regarded that the indicators of impairment were significant enough so that assets have gone through impairment tests and recoverable amounts were determined. 4.2 Taxation Our company is subject to income taxes in Australia and jurisdiction where foreign operations apply. While ultimate tax on transactions and calculations are uncertain, judgments is required in assessing whether deferred tax assets and deferred tax liabilities are recognized on the balance sheet and the application of certain income tax legislation. Because there is risk and uncertainty involved in making judgments, there is a possibility that the amount of tax assets and liabilities recognized on the balance sheet would be impacted if there are changes in future circumstances, resulting in a change to income statement. Judgment is also exerted when determining whether deferred tax assets should be recognized, and it is based on that highly considerable likeliness that the tax losses can be recovered by sufficient future taxable profits. 5 Comparisons between company’s current accounting practices and accounting standard requirements It is important that our disclosures are in compliance with the requirements in Australian Accounting Standard Board. After the explanation of AASB101 and the examination of the note to our financial statements, the following points should deserve attention from the board: 5.1 Disclosure compliance Our financial statements disclose and only disclose the critical judgments about the application of accounting policies, and major sources of estimation uncertainty inherent in assets and liabilities, the information provided is appropriately tailored to our company’s circumstances, for example, our company is subject to income taxes, therefore the policies of calculation of income taxes, recognition of deferred tax assets and deferred tax liabilities are disclosed in note 1 to the financial statements. Since we are material company, ore reserve is highly relevant to our operating activity, therefore the estimation for ore reserve is disclosed in note 2 listing the factors we took into account when preparing the financial statements. 5.2 Content of disclosure the potential gap between our company’s current practice and accounting standard is that some other disclosures about judgments can be included in the notes, such as the judgments in the classification of leases as finance or operating. Although this figure is not material as shown in the financial statements, leased assets are relevant to our operating activity and should be included. 4.3 Manner of disclosure Another gap is that in AASB 101 critical judgments and major sources of estimation uncertainty should be considered separate categories, in our company’s note to financial statement, these two items are placed under the same note 2. 6 Conclusion and recommendation After the comparison between our company’s current accounting practice and the requirements in accounting standard, to better satisfy the ASIC reviewers, the following points can be noted when preparing for the financial statements: 6.1 Improvement in contents we can included some other judgments we used in applying the accounting policies, such as the classification of assets ( whether a non-financial asset held of sale, or class of financial asset), classification of leases as operating or financial leases, and going concern judgments. The lease assets amount might not be as material as others, but these are relevant to material company like us and therefore the judgment involving in choosing the accounting policies should be disclosed, and so does going concern, it is believed that the reasonable disclosures of management’s judgment on going concern can assist users in making financial decision. 6.2 Improvement in structure Critical judgments should be separately identified from the estimation uncertainties, and should be disclosed in separate notes. This is because in AASB 101 it makes clear distinction between judgments and estimations. Not only the content but also the structure and manner of presentation are critical in achieving true and fair disclosures.

Tuesday, October 22, 2019

The Analysis of the Escape by W.S. Maugham Essay Essays

The Analysis of the Escape by W.S. Maugham Essay Essays The Analysis of the Escape by W.S. Maugham Essay Essay The Analysis of the Escape by W.S. Maugham Essay Essay What we call a â€Å"Chicago accent† is really called the Inland North American idiom. This encompasses the major metropoliss around the Great Lakes. The idiom used to be considered the standard American speech pattern until the part experienced a vowel displacement. now called the North Cities Vowel Shift. Who Speaks the Chicago Dialect? Or instead. who doesn’t? The reply. of class. is African Americans in the Chicago part. who have their ain ( and boundlessly more interesting ) idiom. Though this may be obvious. African Americans are the largest population group in Chicago. and it would be irresponsible to overlook the fact that the Chicago idiom is non used by the largest sector of the city’s population. The most outstanding characteristic of the Chicago idiom is that it is undergoing the Northern Cities Vowel Shift. This is most noticeable in words with the /ae/ vowel. which gets â€Å"raised† so that it’s near to /e/ . Thus. ‘bad’ sounds a spot like ‘bed. ’ or. ‘beead. ’ Another noteworthy facet of this vowel displacement is that /o/ is â€Å"fronted† so that it is closer to /ah/ . So hot sounds a lttle like ‘hat. ’ As an on-going alteration. it is more prevailing and more marked among immature people. middle-class people. and females. but it is rather widespread. about all white Chicagoans exhibit this vowel displacement. at least to some extent. A more local vowel development is a monophthongization of /ow/ to /oh/ . so that ‘south’ becomes ‘soth’ and ‘down’ becomes ‘don. ’ This is more conservative and less widespread. Besides we can detect that when a vowel sound moves into another vowel’s district. the consequence may be a amalgamation - as when the sound of caught comes to be pronounced with the lingua in the same part of the oral cavity as for fingerstall. In a different form. the motion of one vowel spurs a reactive motion in a adjacent vowel. As with aliens in an lift. one vowel displacements to maintain its distance when another enters the infinite. These co-ordinated motions are heard in the Northern Cities Shift. which affects six different vowels. those looking in caught. fingerstall. cat. spot. stake and but. In this alteration. caught takes on a vowel similar to that originally used for fingerstall. The fingerstall vowel besides shifts. going more like the vowel of cat. The vowel of cat takes a place closer to that normally heard with spot and sometimes sounds like the â€Å"ea† in thought. Wordss like spot are pronounced with a vowel nearer to wager or even but whereas stake words have a vowel similar to that in cat or but. and the vowel but words comes to sound more like that of caught. When these alterations are plotted harmonizing to the placement of the lingua. the connexions among them are clear and the displacement resembles a clockwise rotary motion of the vowels in the oral cavity. The Northern Cities Shift: These usher words are positioned to stand for where in the oral cavity the lingua is placed for those vowel sounds. The pointers indicate the waies of alteration impacting the sounds. Consonants The stereotype about Chicagoans is that they say â€Å"dis† alternatively of â€Å"this. † but that’s non wholly accurate. The existent pronunciation is someplace in between. To come close it. first pronounce /th/ the standard manner. with the tip of your lingua between your dentitions. Then. maintaining your dentitions apart. travel the tip of your lingua to the dorsum of your dentitions. That’s the typical Chicago /th/ . Contrast it with /d/ . which is made with the dentitions closed. and the lingua against the roof of the oral cavity. This is a conservative trait. and is more common among older people. working category people. and males. The voiceless equivalent. that is. the /th/ of in the word ‘thick’ is even more conservative. Vocabulary Chicago vocabulary is reasonably everyday. As a widely distributed topographic point. the vocabulary is more generalised than in rural countries. so that Chicagoans are at least familiar with words that were once used by dialectologists as markers of Southern idiom or â€Å"Midland† – that is. the idiom in between Northern and Southern. However. there are a few localisms which are deserving mentioning: What other people call rubbernecking. Chicagoans call â€Å"gaping† – therefore an accident on the side of the route can do a â€Å"gapers’ delay† or â€Å"gapers’ block. † Besides. Chicagoans are more likely to utilize the term â€Å"gym places. † Grammar In Chicago. like in other American metropoliss that had tonss of German-speaking immigrants. â€Å"with† can be used more often as a verbal complement. Therefore. while most Americans might state â€Å"come with. † Chicagoans can besides state â€Å"take with† and â€Å"have with. † Consider the undermentioned spot of duologue from Chicagoan David Mamet’s play â€Å"American Buffalo. † : Donny: ( Talking about a gun ) I don’t want it with.Thatch: Well. I want it with.In the 1996 movie version. Donny’s line sounds all right when delivered by Chicagoan Dennis Franz. but Angeleno Dustin Hoffman has problem doing Teach’s line sound natural ; he’s clearly uncomfortable stating it.