Tuesday, January 21, 2020
Mark Twain and The Adventures of Huckleberry Finn Essay examples -- Ma
Mark Twain and The Adventures of Huckleberry Finn    Samuel Clemens was an American writer and humorist who's best work is shown by broad social satire, realism of place and language, and memorable characters.      Clemens was born November 30, 1835, in Florida, Missouri. His family moved to Hannibal, Mississippi when he was four. There he received a public school education. Samuel Clemens was a difficult child, given to mischief and mis adventure. He barely escaped drowning on nine separate occasions. His fathers death was a calamity in which Samuel was not prepared for. Albert Bigelow Paine, Clemens official biographer, offers the following glimpse of the young Clemens            "The boy Sam was fairly broken down. Remorse, which always      dealt with him unsparingly, laid a heavy hand on him now. Wildness,      disobedience, indifference to his fathers wishes, all were remembered; a      hundred things, in themselves trifling, became ghastly and heart-wringing      in the knowledge that could never be undone. Seeing his grief, his mother      took him by the hand and led him into where his father lay."           "It's all right, Sammy," she said. "What's done is done, and it      does not matter to him anymore; but here by the side of him now I want      you to promise to me-"           He turned, his eyes streaming with tears, and flung himself into      her arms.           "I will promise anything ," he sobbed, "if you won't make me go      to school! Anything!           His mother held him for a moment, thinking, then she said:      "No, Sammy; you need not go to school anymore. Only... ...             A. Family Life                        1.Deaths            B. Money Problems                 1. Bankruptcy                 2. Move to Europe            C. His comeback            D. His death      V.  Effects of Twain's stories            A. How he affected his era            B. How the era affected his writings        VI.  Conclusion             A. My feelings             B. End notes             C. Bibliography Work Cited:  Twain, Mark.The Adventures of Huckleberry Finn. 3rd ed. Ed. Thomas Cooley. New     York: Norton, 1999.   Works Consulted: Kaplan, Justin. Mr. Clemens and Mark Twain, a Biography. New York: Simon & Schuster, 1966. Ward, Geoffrey C., et. al. Mark Twain: An Illustrated Biography. New York: Knopf, 2001  Mark Twain and The Adventures of Huckleberry Finn Essay examples -- Ma Mark Twain and The Adventures of Huckleberry Finn    Samuel Clemens was an American writer and humorist who's best work is shown by broad social satire, realism of place and language, and memorable characters.      Clemens was born November 30, 1835, in Florida, Missouri. His family moved to Hannibal, Mississippi when he was four. There he received a public school education. Samuel Clemens was a difficult child, given to mischief and mis adventure. He barely escaped drowning on nine separate occasions. His fathers death was a calamity in which Samuel was not prepared for. Albert Bigelow Paine, Clemens official biographer, offers the following glimpse of the young Clemens            "The boy Sam was fairly broken down. Remorse, which always      dealt with him unsparingly, laid a heavy hand on him now. Wildness,      disobedience, indifference to his fathers wishes, all were remembered; a      hundred things, in themselves trifling, became ghastly and heart-wringing      in the knowledge that could never be undone. Seeing his grief, his mother      took him by the hand and led him into where his father lay."           "It's all right, Sammy," she said. "What's done is done, and it      does not matter to him anymore; but here by the side of him now I want      you to promise to me-"           He turned, his eyes streaming with tears, and flung himself into      her arms.           "I will promise anything ," he sobbed, "if you won't make me go      to school! Anything!           His mother held him for a moment, thinking, then she said:      "No, Sammy; you need not go to school anymore. Only... ...             A. Family Life                        1.Deaths            B. Money Problems                 1. Bankruptcy                 2. Move to Europe            C. His comeback            D. His death      V.  Effects of Twain's stories            A. How he affected his era            B. How the era affected his writings        VI.  Conclusion             A. My feelings             B. End notes             C. Bibliography Work Cited:  Twain, Mark.The Adventures of Huckleberry Finn. 3rd ed. Ed. Thomas Cooley. New     York: Norton, 1999.   Works Consulted: Kaplan, Justin. Mr. Clemens and Mark Twain, a Biography. New York: Simon & Schuster, 1966. Ward, Geoffrey C., et. al. Mark Twain: An Illustrated Biography. New York: Knopf, 2001 Â
Monday, January 13, 2020
Evaluation of the Effectiveness of Accouniting Information System Essay
Abstract- In this study the effectiveness of accounting information systems from finance managers of listed companies at Tehran Stock Exchange is evaluated. The results indicate that implementation of the accounting information systems at the companies under study caused the improvement of managers decision-making process, improving internal controls, improving the quality of the financial reports and facilitated the process of the company’s transactions. The results did not show any indication that performance evaluation process had been improved. Key words: Accounting Information Systems, Quality of Financial Reports, Internal Controls, Decision Making, Performance Evaluation. INTRODUCTION In managing an organization and implementing an internal control system the role of accounting information system (AIS) is crucial. An important question in the field of accounting and management decision-making concerns the fit of AIS with organizational requirements for information communication and control, Nicolaou (2000). Although the information generated from an accounting information system can be effective in decision-making process, but purchase, installation and usage of such system is beneficial when its benefits exceeds its costs. Benefits of accounting information system can be evaluated by its impacts on improvement of decision-making process, quality of accounting information, performance evaluation, internal controls and facilitating company’s transactions. Regarding the above five characteristics, the effectiveness of AIS is highly important for all the firms. An AIS is defined as computer-based system that processes financial information and supports decision tasks in the context of coordination and control of organizational activities, Nicolaou (2000). LITERATURE REVIEW Accounting information system is considered as a sub system of management information system (MIS). Regarding accounting as information system perhaps is the latest definition of accounting. For the first time in 1966 the Statement of Basic Accounting Theory, published by the American Institute of Certified Accountants (AICPA), stated that: â€Å"Accounting actually is information system and if we be more precise accounting is the practice of general theories of information in the field of effective economic activities and consists of a major part of the information which is presented in the quantitative for†. In the above definition, accounting is part of general information system of an economic entity. Boochhold (1999) defines accounting information systems as systems that have function of data gathering, processing, categorizing and reporting financial events with the aim of providing relevant information for the purpose of score keeping, attention directing and decision-making. Accounting information systems are considered important organizational mechanisms that are critical for effectiveness decision management and control in organizations, (Galbraith, 1983; Zimmerman, 1995). Systems will be useful when information provided by them is used effectively in decision-making process by the users. Otley (1980, 325) argues that Accounting System are an important part of the fabric of organizational life and need to be evaluated in their wider managerial, organizational and environmental context. Therefore, the effectiveness of accounting information systems not only depends on the purposes of such systems but also depends on contingency factors of each organization. Accounting information systems are said to be effective when the information provided by them serves widely the requirements of the system users. Effective systems should systematically provide information which has a potential effects on decision-making process, Ivest et.al. (1983). The effectiveness of accounting information systems has long been a subject of many research, (Chong, 1996, Chenhall and Moriss, 1986, Kim, 1988, Mia and Chenhall 1994).Accounting information usually are categorized under two categories; 1) information that influence decision-making and mainly used for the purpose controlling the organization and 2) information that facilitate decision-making process and mostly used for coordination within an organization, (Demski and Feltham, 1976, Kren, 1992). Huber (1990) argues that, integration of accounting information systems leads to coordination in organization which in turn increases the quality of the decisions. Some research in accounting show that the effectiveness of accounting information systems depend upon the quality of the output of the information system that can satisfy the users’ needs, (Cameron, 1986, Lewin and Minton,1986, Quinn and Rohrbaugh, 1983, Deone and Mclean, 1992, Kim, 1989). Generally, accounting information systems; 1) provide financial reports on a daily and weekly basis and; 2) in addition provide useful information for monitoring decision-making process and performance of the organization. Simons (1987) in his study we used the first part of the above statement as measure of control for management and the second part for evaluating the effectiveness of the accounting information systems via continuous monitoring. By reviewing research studies during 1987-1999, one finds out that 57 research has been conducted on the issue of accounting information systems and decision-making. Therefore, it shows the importance of the research in this area. Accounting information systems provide primary data for decision-making. Information technology has caused many changes in reporting information. Thus, the characteristics of information currently prepared can help decision-makers to seek more alternatives to the solution of the problem in hand. Accessibility to information related to the main transactions of an organization leads to a categorized detailed information which facilitates decision making in any difficult situation, Sutton and Arnold (1995). Accounting information system, is a computer based system that is defined by Nicoloau (2000) as a system that increases the control and enhance the corporation in the organization. Management is engaged with different types of activities that are requiring good quality and reliable information. They require also non-financial information such as production statistics, quality of production and so on. However, quality of information generated from AIS is very important for management, Mckinnon and Bruns (1992). Kim (1989) argues that usage of AIS depends on the perception of the quality of information by the users. Generally the quality of information depends on reliability, form of reporting, timeliness and relevance to the decisions. Effectiveness of accounting information system also depends on the perception of decision-makers on the usefulness of information generated by the system to satisfy informational needs for operation processes, managerial reports, budgeting and control within organization. Some research indicate that the effectiveness of accounting information systems depend on the quality of output information that satisfy the users, Cameron (1986), Lewin and Minton, (1986), Quinn and Rohrbaugh, (1983), Delone and Mclean, (1992) and Kim, (1989). Effectiveness of accounting information systems can be analyzed on three basis: 1)- information scope, 2)- timeliness, 3)- aggregation. Information scope is considered as financial and non-financial information, internal and external information that is useful in prediction of future events. Timeliness quality is related to the ability of accounting information system to satisfy informational needs by providing systematic reports to the users of information. Aggregation of information is considered as means of collecting and summarizing information within a given time period, Choe (1998). Doll and Torkzadeh (1988), for studying the satisfaction of the users’ of information use some concepts to measure the effectiveness of the accounting information systems. These concepts are information content, accuracy, format, ease to use and timeliness. HYPOTHESES After reviewing relevant literature, five main variables and three moderator variables were hypothesized. Hypothesis 1: Accounting information systems leads to better decision-making by managers. Hypothesis 2: Accounting information systems leads to more effective internal control systems. Hypothesis 3: Accounting information systems enhance the quality of financial reports. Hypothesis 4: Accounting information systems improves performance measures. Hypothesis 5: Accounting information systems makes financial transaction process easy. MODERATOR VARIABLES Hypotheses based on moderator variables are set up to see whether such variables have any impact on the respondents’ responses to the research questions. One expects that such variables do not influence the way that respondents reply to the questions in the questionnaire. Hypothesis 1: There is a relationship between the levels of respondents’ education and evaluation of the effectiveness of accounting information system. Hypothesis 2: There is a relationship between the job experience of the respondents and evaluation of the effectiveness of accounting information system. Hypothesis 3: There is a relationship between the field of respondents’ education and evaluation of the effectiveness of accounting information system. RESEARCH METHOD Sample and data collection This study is based on the companies listed at Tehran’s stock exchange. No specific time period is considered since it is not a time series study. A questionnaire is designed and after pilot study was sent to the sample firms. A population of 347 companies has been listed at Tehran’s stock exchange up to 1383. These companies are distributed along fifteen industries. Our sample has been randomly selected using sampling with no replacement process. For this purpose the below formula: 2 2 N ZÃŽ ±/2 ÃŽ ´ X n = â€â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€ 2 2 2 Ã'†(N-1) + ZÃŽ ±/2 ÃŽ ´ X 22 347 ( 1.96) (0.29) n = â€â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€ = 95 (0.05)2 (347-1) + (1.96)2(0.29)2 Based on the ratio of the companies in each industry to the total number of companies in the population, the number of companies in each industry for the sampled firms was determined. The main data collection instrument in this study is questionnaire. For this purpose a questionnaire was designed after reviewing the relevant literature. The questions are on the five point Likert type questions, with a choice of very little to very much. The questionnaire consists of twenty questions, which were carefully designed to collect relevant data. The research instrument was pilot studied, by expert panels including faculty members. The revised instrument and a cover letter were mailed to the specific individual who was listed as financial managers of the sampled firms. A reminder was sent and non-respondents were followed up with two additional mailings. In the first questionnaire launching 54 questionnaires were completed and returned. In the second and third mailings a total of 33 more completed questionnaires were returned. Altogether 87 questionnaires were available for data analysis in this study. STATISTICAL TESTS To test the hypotheses of this research we have used z and Ç2 statistics at confidence level of 95%. The research hypotheses were put in the form of statistical hypotheses such as H0 and H1. With regards to the nature of five-point scale questions, therefore, we test whether the mean value of each question is less than or greater than 3. Number 3 is the average number of the five choices in each question: 1+2+3+4+5  µ = â€â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- = 3 5 Thus, statistical hypotheses are set up as follows: H0:  µ ≠¤ 3 H1:  µ > 3 Testing moderator variables: to test the moderator variables and see whether they have any impact on the main variables, in this research Ç2 tests were conducted. TESTING HYPOTHESES AND ANALYZING THE RESULTS To study the research hypotheses eighty seven finance directors (financial managers) were selected as final sample in this study to answer the question put forward to them in the questionnaire. The data collected in this way was edited and some questions merged to measure each hypothesis. Average number of 3 was taken as the mean of the five-point questions in the questionnaire. Table -1 shows a descriptive statistics of five hypotheses. Table-1 Descriptive statistics MinMaxStd.Error of KurtosisKurtosisStd. Error of SkewnessSkewnessVarianceStandard DeviationModeMeanStd. Error from MeanAveHypotheses 2.53.50.5110.0940.258-1.0870.1040.3223.53.250.3453.227H1 2.540.5110.799-0.2580.5680.1780.422330.0453.244H2 2.5.7540.5110.252-0.2580.364-0.2630.51243.750.5493.75H3 2.53.50.5110. 890-0.2580.8250.1380.3722. 52.750.3992.80H4 2.754.50.5110.419-0.2580.175-0.1950.4423.53.50.4743.58H5 Results of the first hypothesis: Accounting information systems lead to better decision-making by managers. Z statistic concerning the test of first hypothesis is equal to 6.47 (table-2 ).By comparing this value with the critical value of 1.645, we accept H1 and reject H0. Therefore, the first hypothesis is accepted indicating that implementation of an accounting information system in an organization could improve decision making by managers. The average of the questions measuring this hypothesis is 3.227 and the skewness of -1.087. The kurtosis of 0.094 indicates that the distribution of our data is slightly taller than normal distribution with 0.322 standard deviation. Thus, we could conclude that our respondents on average and slightly above the average believe that accounting information systems lead to better decision-making by managers. Results of the second hypothesis: Accounting information systems leads to more effective internal control systems. Table-2 shows the Z value of testing the second hypothesis equal to 5.389. Again, comparing this value with the critical value of 1.645, we accept H1 and reject H0. This indicates that from the respondents’ point of view accounting information systems would lead to better internal control systems. Descriptive statistics shown in table-1 gives the average of 3.224 to the questions measuring the second hypothesis, skewness of 0.568, kurtosis of -0.799 and standard deviation of 0.442. This information indicates that the distribution of our data is slightly shorter than normal distribution.
Sunday, January 5, 2020
Saturday, December 28, 2019
Health Care Policy Background Essay - 922 Words
Social Factors The health care needs of our society are growing. With the new health care reform changes, more people will be covered by health insurance and more preventative care will be offered to people. Our nation deserves safe and effective care, much of which will be delivered by APRNs. APRNs, have an obligation to the people they serve, to set a standard for licensure, define our role, and standardize our title. Having these facets defined nationally helps other health care professionals to understand and respect the role of the APRN. As APRNs work in direct patient care, having a national standard for licensure recognized by each state would facilitate care across state lines, thereby improving access to health care for†¦show more content†¦216). How could advanced practice nurses move into the state for temporary assignment to help if it was so difficult to move within the state? A means of licensure that exists across state borders would facilitate this rapid response in a time when the citizens are in need of extra care in one area. Economic Factors Through funding from the Patient Protection and Affordable Care Act, $15 million has been set aside to found new NP-led clinics, to fund education for NPs, and to provide treatment for medically underserved communities, (HealthReform.gov, 2010). Standard requirements for licensure would make it easier for APRNs to move, practice, and serve these areas. A greater number of health care providers will be necessary as our country takes on the responsibility, through the new Patient Protection and Affordable Care Act, to cover all of our citizens with a focus on primary care and preventative services and to facilitate movement to remote areas that are underserved for short term coverage. Find $ related to health care reform that lets APRNs go to underserved populations after schooling. This would make it easier for APRNs to take the initiative to move to these areas for short or long term stays. Political and Legal Factors To work as a registered nurse (RN) in any state, a national exam must be successfully completed, affording the opportunity to become licensed as an RN. 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Friday, December 20, 2019
Great Expectations Wealth as an Agent of Isolation
Great Expectations: Wealth as an Agent of Isolation In Charles Dickens novel, Great Expectations, Dickens conveys the idea that wealth leads to isolation. The novel begins when Pip, a young orphan, encounters an escaped convict in a cemetery. Despite Pips efforts to help this terrifying personage, the convict is still captured and transported to Australia. Pip is then introduced into the wealthy yet decaying home of Miss Havisham where he meets Estella, a little girl who takes pleasure in tormenting Pip about his rough hands and future as a blacksmith. As Pip continues to visit Miss Havishams house, he becomes more and more dissatisfied with his guardian, Joe, a hard working blacksmith, and his childhood friend Biddy. Several†¦show more content†¦For this same reason, Miss Havisham breeds Estella to be callous towards all emotions of love. She has taught Estella to play with mens minds and has trained her so that men would gravitate towards her like insects to candle light (572). In this case, Miss Havishams wealth has not only inflicted pain and loneliness upon herself, but also upon Pip and Estella as well. Dickens uses Joes character to contrast the main current of action and false values. In himself, and his very presence, Joe seems to chase away the feelings of emptiness and gloom. Immediately, he rejects the principles of the importance of property, proper speech and manners. From the very beginning, Joe has the wisdom that Pip suffers to obtain, and Joe is able to live in domestic tranquility and to experience the love and company of others. Joe is naturally forgiving, generous, and virtuous. All these qualities will enable him to love and be loved by others. He is a gentle Christian man who has never experienced monetary wealth, but who all his life experiences the wealth of honest companionship of others, and Whatsumeer the failings on his part, remember reader he were that good in his heart(154). 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Thursday, December 12, 2019
Reversal Of An Impairment Loss For Goodwill-Myassignmenthelp.Com
Question: Discuss About The Reversal Of An Impairment Loss For Goodwill? Answer: Introducation Testing the goodwill for impairment that is acquired under the business combination shall be allocated to 1 or more than 1 of the CGU of acquirer that is forecasted to provide synergies for the business combination irrespective of the fact that whether the other liabilities and assets of acquirer are allocated to CGU or particular asset. There is depreciation of intangible assets with passes of time and hence in the financial statement these assets are valued in terms of depreciation cost or after revaluation of such items. There are times when computed carrying amount for non-current assets does not equalize with the amount that are recoverable. As per AASB 136-Imapairment of assets, carrying amount of assets should not exceed its recovery amount. AASB 136-impairment defines recoverable amount as higher fair value of an asset after deducting its disposal cost or net selling price and considers its used value (Rennekamp, Rupar and Seybert 2014). The value obtain after deducting disposal cost is called fair value of the asset as per revision of AASB 136 asset impairment on 31St March, 2004. Next, a brief discussion is made on Recoverable amount, Value in use and Fair value. Recoverable accounting is defined as higher of fair value of an asset or value in use. In determination of impairment of assets, the idea of recoverable amount is used. The recoverable amount is computed in the following way- Recoverable amount gives the value in use. Fair value: The selling price of an asset in the market Cost of Disposal: incremental expenses attributing to disposal of an asset and its sale In case where company belief its asset value is impaired, it should estimate recoverable amount of fixed asset. The recoverable amount equals to its value in use for cases where fair value of an asset less than the disposal cost. The fixed assets recoverable amount equal to far value less disposal cost when company willing to sell assets. If the asset is not impaired then recoverable amount is not necessary to compute. It is the situation where recoverable amount (FV less cost of disposal) less than the carrying amount of the asset. Value in use refers to net present value (NPV) of a cash flow. Companies derived the value in use to calculate recoverable amount and hence, compute the los impaired with the asset (Michalski 2014). Future cash flow is calculated from the asset use (Robinson and Sensoy 2016). Other possible components of assets should also be considered while computing cash flow. Discount rate: It is an important component of asset value. The average capital cost of a company is calculated considering the time value of money. The rate of time value is called the discount rate. Other: Apart from discount rate, another important factor is liquidity. It is the ability of selling an asset and hence, convertibility to liquid cash. here are some supportive assumptions regarding the projection of cash flow like forecasting, budgets planning. Companies generally make a five year budget forecast and made long run projections (Hull and White 2014). Discount rate that is used in determining the present value of the assets should be one of the followings. The incremental cost of borrowing Weighted average of companys capital cost. Or other existing market borrowing rate It should be noted that, Value in use is generally lower than fair market value because of using a conservative approach. It is the selling price of an asset in the market. Fair value is the price on which both parties of transaction buyers and sellers are agreed upon without any force (Christensen and Nikolaev 2013). The selling price of a asset can easily be derived from the market. The simplest way for doing this is to compare prices of identical assets transaction in the market. The method of computing fair value of an asset is described below First task is to observe the product and its special characteristic. Conduct a study on the assets history and age of it. Four or five items should be found to proceed with the evaluation. The similar product should have some identical characteristic in terms of age, history or physical condition. The next step is to calculate the average price of the chosen similar product by using standard averaging rule. This will give an idea of the market of the chosen items. To crosscheck the derived market price, one should take the chosen sample items to the specialist in order to confirm market value (Johnson 2014). Company calculates its disposal cost of asset whenever the asset value is impaired as suggested in the standard principal of asset impairment- AASB 136 asset impairment. The company put off this liability only when it fails to determine the fair market value of the asset (Corgnati et al. 2013). The important fact that is required to be noted with regard to goodwill is that it is now prohibited for amortization. As per the IFRS 3, the goodwill is only available for analysis of impairment loss annually and amortization as well as systematic decrease now is not allowed for goodwill. For any assets that is recognized for impairment is available for reversal of impairment if the circumstances is improved or reversed. However, such reversal option under the financial statement is not available for goodwill. AASB 136 further prohibits that the reversal of goodwill with regard to the impairment loss that is recognized in earlier period will not be allowed. Further, as per AASB 136 earlier the goodwill were allowed to reverse under particular circumstances, however, that option is not available now for any organization. The reason behind that is AASB 138 on Intangible asset does not allow reversal of the internally generated goodwill. The increase, if any is there for the goodwills recoverable amount after recognition of impairment loss for that. It is likely to generate from the enhancement of goodwill that is internally generated instead of reversing the acquired goodwill. Calculation of Impairment Loss: Particulars Amount Fair Value,less, Cost to Sell $645,528 Value in Use $894,000 Recoverable Amount $894,000 (Higher of Fair Value Value in use) Less: Carrying Amount of CGU $999,000 Total Impairment Gain/(Loss) ($105,000) Allocation of Specified Impairment Loss: Particulars Carrying Amount Total Impairment Loss Less: Plant 671000 Goodwill $35,000 Balance Impairment Loss Impairment Loss Allocation as per Weightage: Particulars Carrying Amount Balance Impairment Loss Equipment $154,000 Fittings $97,000 Inventory $42,000 Total $293,000 In the books of Gali Ltd. Journal Entries Date Particulars 30/06/2017 Impairment Loss A/c. (Being assets under the specific cash generating unit impaired) Profit Loss A/c. (Being impairment loss transferred to P/L A/c.) References Christensen, H.B. and Nikolaev, V.V., 2013. Does fair value accounting for non-financial assets pass the market test?.Review of Accounting Studies,18(3), pp.734-775. Corgnati, S.P., Fabrizio, E., Filippi, M. and Monetti, V., 2013. Reference buildings for cost optimal analysis: Method of definition and application.Applied energy,102, pp.983-993. Hull, J. and White, A., 2014. Valuing derivatives: Funding value adjustments and fair value.Financial Analysts Journal,70(3), pp.46-56. Johnson, P.F., 2014.Purchasing and supply management. McGraw-Hill Higher Education. Michalski, G., 2014. Factoring and the firm value. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment.The Accounting Review,90(2), pp.739-759. Robinson, D.T. and Sensoy, B.A., 2016. Cyclicality, performance measurement, and cash flow liquidity in private equity.Journal of Financial Economics,122(3), pp.521-543. Singleton-Green, B., 2014. Should financial reporting reflect firms business models? What accounting can learn from the economic theory of the firm.Journal of Management Governance,18(3), pp.697-706.
Wednesday, December 4, 2019
Social Media Abstainance free essay sample
When I was in the seventh grade, there was nothing I wanted more than a Facebook page.Investing my time in social media seemed the perfect way to relate to my classmates and to let them know me. On an Internet site, I would be able to pick and choose the parts of me that people see, so that only my wittiest comments, and most exotic, picturesque vacations were visible to this online utopian society. What I didn’t understand at the time, was that I wasn’t alone in approaching social media in this fashion. On Facebook, I only saw the most impressive parts of others lives. Pictures showed one girl in my grade vacationing in Italy, after she went on to state and regional spelling bees. What a wonderful success she must have been, how incandescently happy those experiences must have made her. Supposedly their profiles told me all about who she was: a happy seventh grade girl. We will write a custom essay sample on Social Media Abstainance or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Growing jealous of her Facebook profile, I sought to match her achievements to elicit the same reaction from the online community. What Facebook did not show, was that in reality, her nails were bitten to a quick, and she was an overwhelmed anxious student. As time wore on, she continued to post pictures of all the â€Å"good times†she had, and the cute new boyfriend. My envy grew at the thought of her popularity-at the illusion of peace of mind. By all appearances, she was thriving. My jealousy was for naught. Freshman year, despite her successful appearance, she attempted to take her own life. Facebook doesn’t show someone’s vulnerabilities or inadequacies. It creates this artificial community where people are happy, healthy and successful. The whole social media system reeks of mendacity. Unfortunately for those living online, this makes building true lasting friendships difficult. If the only parts of us we let people see are the good things, then friends won’t know who you are when you are hurting. When my Dad had a heart attack scare several months ago, I thought that I could handle everything myself. I took charge of driving my sisters around town, lending alistening ear to my mother, and picking up household responsibilities, but there was no sense of peace in trying to make a martyr of myself. Only when I revealed my hardships to my friends and invested in an authentic community could they come around me and support me through that experience. There is no benefit to hiding myself behind an intentionally false reputation for being a happy, healt hy teenage girl. Strengthening friendships and building a strong community only comes through authenticity. Social media doesn’t strengthen community, it only creates an illusion of deeper relationships. True depth can only be achieved through honest, personal interaction. For this reason, I completely abstain from social media. Most people don’t notice that I don’t exist in that dimension. Living my life in an authentic community is a significant part of my personal growth and is more valuable than keeping up my Facebook reputation.
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