Saturday, May 23, 2020

The Importance Of Communication And Its Effect On...

Abstract: As in any other discipline of business the importance of communication cannot be overemphasized in managing projects. Statistics show that seventy four percent of projects are unsuccessful. One of the many factors that contribute to the failure of these projects is poor or insufficient communication. By taking a closer look at the three main phases of projects - initiation, execution and closedown we can try to determine the role and impact of communication during each phase. Project Communications Management: Communications management is the systematic planning, implementing, monitoring, and revision of all the channels of communication within an organization, and between organizations; it also includes the organization and dissemination of new communication directives connected with an organization, network, or communications technology. Aspects of communications management include developing corporate communication strategies, designing internal and external communications directives, and managing the flow of information, including online communication. As listed by Kerzner: Typical literary definitions of effective communications include: †¢ An exchange of information †¢ An act or instance of transmitting information †¢ A verbal or written message †¢ A technique for expressing ideas effectively †¢ A process by which meanings are exchanged between individuals through a common system of symbols. Effective communication creates a bridge between diverse stakeholdersShow MoreRelatedImportance Of Culture And Its Effect On Business Communication Essay2844 Words   |  12 PagesCROSS CULTURAL MANAGEMENT TERM PAPER Importance of culture and its role in business communication DONE BY NANDHA PUNIT 635370 LECTURER: SALOME GITOHO 16 March 2015 Table of Contents Executive summary 3 1.0 Introduction 3 2.0 So what are culture and its effects on communication? 4 Cultural impacts on business communication 5 How business communication affects culture 7 How to add value in cross cultural skills to improve business communication 8 References 11 â€Æ' Executive summaryRead MoreTherapeutic And Non Therapeutic Communication1108 Words   |  5 PagesThis paper is the result of the review of five different articles that supports the PICOT statement which was about effects of therapeutic and non-therapeutic communications, in nurse-patient relationship, on patient’s conditions in hospital. The paper contains of explanation of each article followed by the relation to the PICOT statement. This paper will discuss the importance of therapeutic techniques, in contrast of non-therapeutic techniques, in health care setting by providing different resourcesRead MoreAn Sociological And Psychological Aspects Of The Communication Process1199 Words   |  5 PagesDescribe communication, evaluate the stages of the communication process and assess the key aspects of each process. Evaluate the importance of successful communication and explain how interference can affect communication by using one of the communication models by looking at the impact communication had on the receiver, explaining factors like Source, Nature, Level, Time, Frequency, Use, Form and Type. Critically evaluate the sociological and psychological aspects of modern communication methodsRead MoreImproving Medication Communication And Medication1080 Words   |  5 PagesImproving Medication Communication People become ill every day and need medications to help them fight whatever disease or infection they may be suffering from. Medications play such a vital part in human lives today. Physicians are always coming up with new medications that they would like to try for a certain illness. As patients get prescribed new medications they need to be taught the purpose and the side effect of the drug. Communicating the purpose and side effects of drugs are vital componentsRead MoreEffective Communication And The Barriers Of Communication Essay1203 Words   |  5 Pageseffective communication and the barriers of communication is very important in the workplace in order for the company to be successful. Every person in the business will have to communicate in one form or another. The better the communication in the workplace the better the relationships with each other. In this article I will help you to understand the processes needed in order to have effective communication in the workplace. I will discuss the importance of effective communication, the barriersRead MoreCommunication Plan1637 Words   |  7 PagesCOMMUNICATION PLAN Communication Plan Frieder Vasquez Davenport University Abstract Communication plans are imperative in business when needing to establish objectives and to reach goals. In the process, effective methods of communication can be used to facilitate that the messages will arrive to target audiences. In the present scenario, it was confirmed how strong communication plans are the tools to better facilitate processes as sensitive as merging companies. This merger is by itselfRead MoreEffective Leadership For Finely Tuned Communication Skills885 Words   |  4 Pagesfinely tuned communication skills. Professor Hildebrandt’s Powerpoint presentation titled Effective Team Leadership examines the components that are so important to leading a team to success. In his presentation, Professor Hildebrandt highlights the importance of using direct communication, considering how words will be taken, communicating expectations, leading effective meetings, and coaching team members in conflict (Hildebrandt, 2015). All of these components require good commun ication skills. GreatRead MorePurpose And Plan For Meeting The Spiritual Need Of A Congregation Essay756 Words   |  4 Pageseffectiveness of communication will begin with a purpose and plan in meeting the spiritual need of a congregation. The project will serve as a purpose to enhance the congregation’s growth in a deeper knowledge of God. This project will serve as purpose to connect with sound and creative ways of communicating through an informative description of healthy communication. Synopsis The purpose of life is found in our relationship with God and others during this lifetime. Communication done properly canRead MoreThe Dangers Of Early Sexual Activities848 Words   |  4 Pagesbuilding communication between the parent and child for prevention of onset to early sexual activities. There are many medical and heritage foundations that have taken a large interest in parent child communications on the early onset of sexual activities and are being driven to conducting studies to help both the students and the families get educated and assist them with communication on adolescent sex. I’m specifically looking at Hispanic American families and the parent child communication and interventionRead MoreIntercultural Communication : Interaction Between International Students And Japanese Peers1451 Words   |  6 PagesIntroduction: Intercultural Communication refers to the interaction between different cultural communities; the sharing of information across language and cultures is known as intercultural communication. The main aim of this communication is to understand the different culture, tradition and interact accordingly. The intercultural literacy provides understanding and satisfaction in the communication. They are many problems which are faced due to lack of proper intercultural communication. In an article named

Monday, May 18, 2020

A Business Report Of Tesco And Walmart Finance Essay - Free Essay Example

Sample details Pages: 11 Words: 3318 Downloads: 5 Date added: 2017/06/26 Category Business Essay Type Compare and contrast essay Did you like this example? This report aim to evaluate two food retailers under two different account standar GAAP and IFRS and prepare appropriate recommendations to the an investor wishing to invest for maximum capital growth in the longer term. Background Analysis and ratio analysis are employed. 1.Background Analysis 1.1Tesco 1.1.1 Tescos History In 1919 Tesco was established in East London by Jack Cohen. Don’t waste time! Our writers will create an original "A Business Report Of Tesco And Walmart Finance Essay" essay for you Create order The company introduced the brand name Tesco as a tea packets in 1924. 20 years later, Tesco stores was listed on the London Stock Exchange with a share price of 25p(Tesco.plc 2010) Tesco continued its international expansion in the 1990s till now which including market opening in Poland, Hungary, Slovakia and the Czech Republic. In the same period, Tesco entered Asian market such as China , Thailand and South Korea. Furthermore the company offers the following key products and services represented in table 1. Table 1 Products, Services and Brands Products: Food General merchandise Electrical goods Clothing Household goods Home furnishings Petrol Services: Online sale of products Telecommunication services Financial services Pharmacy services Broadband internet services Brands: Cherokee FF Healthy Living Value Tesco standard Finest Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor 1.1.2 Food Retail in the United Kingdom The food retail market includes the retail sales of all food products and beverages. The UK industry generated total revenues of $165,404.1 million in 2008 (Datamonitor 2009). The compound annual growth rate (CAGR) increased 4% for the period 2004-2008. Hypermarket, supermarket, and discounters sales generating total revenues of $102,648.2 million, equivalent to 62.1% of the industrys overall value in 2008. According to Datamonitor(2009) the performance of the industry is forecast to decline which is expected that the industuty reach a value of $194,819.4 million by the end of 2013. Table2:United Kingdom Food Retail Industry Value:$ billion,2004-2008 Year $billion $billion %Growth 2004 141.6 77.1 2005 144.6 78.8 2.2% 2006 149.4 81.4 3.3% 2007 155.8 84.9 4.2% 2008 165.4 90.1 6.2% CAGR,2004-2008 4% Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor 1.1.3 Tescos position and competit ors It is no doubt that Tesco is a leading company in UK market especially in food retailer. According to Datamonitor(2009) the company had 30.7% share of the UK grocery market in the calendar year ended December 2008. It is recorded in 2009 annual report(Tesco.Plc 2009) that the company generated revenues of  £54,327 million ($96,210.4 million) in the financial year (FY) ended February 2009, an increase of 14.9% over 2008. And the main competitor Asda Group recorded recenues of $33.4 billion during the financial year (FY) ended January 2009 (Datamonitor 2009). There are other major competitors as following J Sainsbury plc, Wm Morrison Supermarkets PLC,Marks and Spencer Group plc, Wal-Mart Stores, Inc.,and Somerfield. 1.1.4 Evironment and Exceptional Recent Events of Tesco The recessionary climate is a significant factor should be taking into account to evaluate the macro economic evironment, The International Monetary Fund(2009) reported that the UK economy will deflate 4.2% in 2009. As a result, the demand for non-food product will be under such a difficult economic times. At the same time, there is intense conpetition in the UK grocery market. Although the prospect of future economic is not favourable, Tesco has already adjust their short-term promote strategy such asDiscount Brands at Tesco and further strengthen their long-term strategy including international expending and providing diversified product and service. Tesco opened 622 new stores in financial year 2009 which included 435 outside UK (Tesco.Plc 2009). A representative events is Tesco entry into the Indian market. Furthermore, It is noteworthy that Tesco acquired the remaining 50% of Tesco Personal Finance from Royal Bank of Scotland suggested that Tesco move a furhter step in personal finance service(Tesco.Plc 2009). 1.1.5 Five-year Financial Review of Tesco Figure2:Tesco Revenues, Profitablity and Total assets 0.00 20,000.00 40,000.00 60,000.00 80,000.00 100,000.00 120,000.00 2005 2006 2007 2008 2009 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% Revenues Total Assets Profit Margin Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor From the graph above, it is unavoidable notice that the tatal assets of Tesco doubled for the last five years indicating that the company experienced a critical period of expansion. The profit margin because the depressed global economy. 1.2 Wal mart 1.2.1 Wal marts history Wal-Mart was established in 1969(Wal-Mart Stores, Inc 2009). In the following year, Wal-Mart became a publicly-held company. In 1972, the company got listed on the New York Stock Exchange. During 21st century, Wal mart is one of the most successful retailers in the world. the company operates in Argentina, Brazil, Canada, Chile, China, Costa Rica, El Salvador, Guatemala, Honduras, India,Japan, Mexico, Nicaragua, Puerto Rico and the UK.The table below provide the key products and services Wal m art provided. Table 3: Products, Services and Brands Products: Dry and wet grocery Beverages Frozen foods Flowers Health and beauty products Household products Pet supplies Fabrics and crafts Stationery and books Automotive accessories Hardware and paint Horticulture products Sporting goods Apparel Shoes Jewelry Toys Home furnishings Housewares Major and minor home appliances Cameras Cellular phones Services: Photo processing services Cellular service plan Money order services Wire transfers Brands: Wal-Mart Great Value Equate Ol Roy Sams Choice Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor 1.2.2 Food Retail in the United Amercia The food retail industry of US generated total revenues of $824,422.2 million in 2008 (Wal-Mart Stores, Inc 2009). It is reported by Datamonitor(2009) that the compond annual growth rate(CAGR) of 5.8% from 2004 to 2008. Compaired with UK , sales made by h ypermarket, supermarket, and discounter produced 80% revenues which is $ 659,808.3 million. As the global economics downturn, the performance of the industry is expected to decelerate with a forecaseted CAGR of 2.7% for the period spanning 2008-2013(Datamonitor 2009). Table 4:United States Food Retail Industry Value:$ billion,2004-2008 Year $billion %Growth 2004 657.3 2005 699.2 6.4% 2006 741.5 6.1% 2007 787.6 6.2% 2008 824.4 4.7% CAGR,2004-2008 5.8% Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor Figure 3:United States Food Retail Industry Value:$ billion,2004-2008 0 100 200 300 400 500 600 700 800 900 0 0.01 0.02 0.03 0.04 0.05 0.06 0.07 $billion %Growth Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor 1.2.3 Wal marts position and competitors Wal mart Stores (Wal-mart) is the worlds largest retail company. According to Marketline, Wal mart is on the top of food ratial indu stry all around the world in terms of revenues. Morover, the major competetor produced $105,823million in financial year 2009, meanwhile Wal mart generated revenue $405,607 million meanwhile provided more than 2,100,000 job opportunity. The other major competitors of Wal-mart Stores, Inc. included Target Corporation Safeway Inc., Sears Holdings Corporation, J. C. Penney Corporation, Inc., Kroger Co., The Tesco PLC, Carrefour S.A and Metro AG 1.2.4 Evironment and Exceptional Recent Events of Wal mart Wal mart is facing fierce competition from a larger number of domestic and foreign companies incluing Carrefour, Tesco, Target and so on. Another risk merit consideration is the foreign currency fluctuation as Wal mart has operations in approximately 15 international countries. According to the annual report (Wal-Mart Stores, Inc 2009), during 2009 there is over 24.6% total net sales generated by international operations. The acquisition of Distribucion y Servicio is another major operation during 2009. Wal mart acquired 75% of the outstanding shares of Distribucion y Servicio. 1.2.5 Five-year Financial Review of Wal mart Figure 4:Wal mart revenues profitability and total assets 0.00 50,000.00 100,000.00 150,000.00 200,000.00 250,000.00 300,000.00 350,000.00 400,000.00 450,000.00 2005 2006 2007 2008 2009 3.15% 3.20% 3.25% 3.30% 3.35% 3.40% 3.45% 3.50% 3.55% 3.60% 3.65% Revenues Total Assets Profit Margin Source ¼Ãƒâ€¦Ã‚ ¡Datamonitor The figues above provide some key financials of Wal mart. Revenues fllow up from $281,488.million to $401,204. million for the last four years. Nevertheless the profit margin declined to 3.3% in 2009 due to the recession of the global economic. 2 Evaluation of Financial Statements: A Comparative Analysis 2.1 Profitability Analysis 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 2009 2008 2007 2006 Figure 5: ROCE Tesco Wal mart Peer Median Source: Company Filings 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 2009 2008 2007 2006 Figure 5: Return on equity Tesco Wal mart Peer Median Source: Company Filings 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 2009 2008 2007 2006 Figure 6: Net profit margin Tesco Wal mart Peer Median Source: Company Filings The graphs above provide information about the profitability of Tesco, Wal mart and international peer median from 2006 to 2009 financial years. It is notable that the performance of Wal mart maitained continuity and stability for the last 4 years while Tescos experenced a more volatile operation. Compared with Tesco, Wal marts higer ratios such as ROCE and Return on equity capital employed Indicating that resources being employ ed by Wal mart are being used more effectively. However, it is interesting to note that the net profit margin of Tesco is slightly higher than Wal marts impling that Tesco operated effectively in the market place. Furthermore while compared with their international peers , Wal marts performance surpass their counterparts in financial year 2009. In addition it appears that although it was impossible to predict the scale of the global economic slowdown, Wal mart has responded well by adjusting their business to this environment. In 2009 Wal-Mart entered Chile through the acquisition of a controlling interest in Distribucià ³n y Servicio (DS),Chiles largest food retailer. Moreover ,the net sales increase 7.2% due to decreasing price based on the every day low cost every day low price (EDLC-EDLP) strategy. Those increases resulted from our global expansion programs, comparable store sales increases and acquisitions. Overall, Wal mart outperform Tesco. 2.2 Liquidity . 0 0.2 0.4 0.6 0.8 1 1.2 1.4 2009 2008 2007 2006 Figure 7: Current ratio Tesco Wal mart Peer Median Source: Company Filings 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 2009 2008 2007 2006 Figure 8: Quick ratio Tesco Wal mart Peer Median Source: Company Filings 0 0.05 0.1 0.15 0.2 0.25 0.3 0.35 2009 2008 2007 2006 Figure 9: Cash ratio Tesco Wal mart Peer Median Source: Company Filings The bar charts below represent three liquidity ratios indicating that Wal mart stayed constant at a relative high level than Tesco in terms of Current ratio and Cash ratio. However the Acid test implyed a opposite conclusion that Tesco outperformed Wal mart for the possible reason that Wal marts inventory occupied a great proportion in current asset. Moreover, even though Tesco and Wal mart are leading food and grocery retailer, the international peers generate a imp ressed operation. Despite that Wal marts cash ratio show a decline indicating that Wal mart adjust its component of the current asset leading to a lower level of liquidity in very short term, Wal marts cash ratio remained a higher level than Tescos. In conclusion, Wal mart remained steady at better level than Tesco especially preferable for short term creditors. 2.3 Efficient use of working capital 0 10 20 30 40 50 2009 2008 2007 2006 Figure 10: Inventory turnover period Tesco Wal mart Peer Median Source: Company Filings 0.00 2.00 4.00 6.00 8.00 10.00 12.00 14.00 2009 2008 2007 2006 Figure 11: Receivables turnover period Tesco Wal mart Peer Median Source: Company Filings The par chart below provide two ratios about how efficient Tesco, Wal mart and global peers operated. In one hand, from 2006 to 2009, the gap between Wal marts inventory turnover period and Tescos is narrowing. Howe ver in fical year 2009, Wal marts inventory turnover period is around 10 days per year higher than that of Tesco indicating that Tesco operated their inventory more efficient. On the other hand Tescos receibables turnover period grew steadily for the last for years reached around 12 days per year while Wal mart maintained stable approximately 3 days. The variance in Tescos Receivables turnover period is due to Tesco has acquired the remaining 50% of Tesco Personal Finance from Royal Bank of Scotland. a move which will enable Tesco to enter personal financial service industry. To sum up although it is clearly stated that Tesco outperform Wal mart in food retailer industry, due to the large propotion in personal financial service of Tesco, Wal mart is more efficient. 2.4 Investment ratio and stock price 0 5 10 15 20 25 2009 2008 2007 2006 2005 Figure 12: P/E ratio Tesco Wal mart Peer Median Source: Figure13 Stock price Source: Google Finance The graphs above 2.5 Stability Ratio 0.00% 50.00% 100.00% 150.00% 200.00% 250.00% 300.00% 2009 2008 2007 2006 Figure 14:Debt-to-Equity ratio Tesco Wal mart Peer Median 0 0.2 0.4 0.6 0.8 1 2009 2008 2007 2006 Figure 15:Gearing Tesco Wal mart Peer Median Focus on the par charts we can conclude that Tesco experenced a significantly increase in debt-to-equity ratio and gearing ratio while Wal mart stayed constant from 2006 to 2009 financial year. The immense movment of Tesco is due to its expending strategy which including boost its international market share and entering to personal financial service sector. This new strategy greatly accelerates the demand of debt of Tesco which influenced the ratio enormous, indicating that they didnt exposed themselves to more risk. Moreover, it is obvious and noteworthory that compared with their peers group, Tesco and Wal mart app ear to be more risky. As mentioned before, Wal mart is a more feasible to a risk averse investor. 3 Conclusion 1) Overview of comparision According to the backaround analysis and financial ratios analysis between Tesco and Wal mart, it is easy to concluded that Wal mart is the leading company around the world while Tesco experenced a significant growing period for last five years. Wal mart performance more stable compared with Tesco that have more develop chance and broader develop space. 2) Implications for Potential Investment According to the recent year performance, it is suggested that Tesco is a better choice for an investor wishing to invest for maximum capital growth in the long term. On contrast, the creditor and supplyers of would prefer Wal mart due to its constant perfomance and better liquility not only short-term but also long term. 3) Limitation of the Analysis This analysis mainly depends on the historical public accounting data and financial rat ios, however, it ignores accounting policies may differ between different companies. 4 Evaluation the impact of GAAP and IFRS Through the analysis Tescos and Wal marts financial statement and the ratio analysis, it can clearly be concluded that there are remarkable difference between two different reports under GAAP and IFRS. The format of the financial statement. For example Tescos financial statements only publish one year comparative financial information whereas Wal marts include three years(banlance sheet two years). Further more different criterion is emploied when determinming a specific entry such as inventory cost. LIFO is prohibited under IFRS, while GAAP permitted which greatly influence the result of ratio analysis. Therefore, such difference significantly reduced the comparability of two company and may mislead the investor to some extend. Section B: Convergence 1 Introduction The growing acceptance of International Financial Report Standards(IFRS) server as an incitant factor for the convergence between US GAAP and IFRS. As recorded in IFRS (2008) there are approximately 113 countries require or allow the use of IFRS for the preparation of financial statement by publicly held companies. Furthermore, series of accounting fraud scandals such as Enron, WorldCom and other large companies blow down to the American investors confidence in the capital market, It has shaken the American legislature,regulatory institution and the publics trust in the quality of U.S. accounting standards. Hence, it seems natural to ciritsise current account standard and the US standard setters have recently announced a roadmap to convergence. Finally, the issue of whether the harmonisation should be processed and to what extend the exercise will be success was raised. According to Levitt(1998) the former SEC chairman, the truth is, high standards lower the cost of capital indicating that higher accounting quality and disclosure under internationally accepted standards such as IAS/IFRS lower the firms capital cost. However it is unconsidered to outweigh the benefits of convengence if we taking into account factors affecting acount standard as following plitical, business culture, accounting culture even language. This essay will argue that although the convergence between US GAAP and IFRS is an irreversible trend, it is inevitable exist some concers which interfere the convergence heavily. In order to demonstrate this, the paper will illustrate that from two sections. Firstly, the section of the pressures for convergence will be analysed. Subsequently, it will be discussed in terms of some major concers. 2 Pressure One of the key argument for accelerating convergence is that globalization and mutinational bussines. As reported by KPMG(2008) that even in advance of any enforcement of IFRS for U.S reporting, companies may have to deal with IFRS financial reports in situations such as following: a U.S. company takeover an IFRS-report ing target, a U.S. company selling a business to an IFRS-reporting taget company and so on. Due to these transations these companies will need to understand IFRS-reporting style in order to be more knowledgeable in the ttransations. Take Wal mart as an example, it operation in over 16 conutries including UK which is a member of IFRS-reporting system. Under this situation, it is unavoidable that for Wal mart have to deal with IFRS. In addition, it is noteworth that Wal mart may have to converted its financial statement of its foreign subsidiaries to U.S. GAAP for consolidation purposes. Last but not lest, different reporting standard and style will generate misleading and greatly reduce the comparability especially for an cross-border investor comparing two companies report under two different accounting system. Therefore , the shift from GAAP to IFRS not only is an umavoidable trend but also promoted the accounting conpareability and consistency especially on a global scope. In a ddition, according to Benston et.al(2006), IFRS accounting standards are more principles-based than rule-based which used in U.S.. Based on the above concept if the rule-based standard is better there is no need to shift current GAAP to IFRS. However, implement of principles-based approach in accounting standard can generate a more reliable account stander (Schipper, 2003). Generally, there are two major explanation. Firstly, the rules-based one is criticised for doing nothing when economic environment changes, especially some inventions of financial instruments emerge such as derivertive instrument (Kershaw, 2005). This position goes further that according to the existence of rules-based standards in the U.S., although SEC are trying to perfect current accounting standards, the development of the financial market is so rapid and the enterprises financial activities are so wide-ranging that the accounting standard can not cover all the situations. Another issue that merits condidera tion is the ruls-based standard misleads the public to ignore the risk of investment. In another word, the rules-based standard only require companies to disclose the risks of assets, liabilities, earnings and cash flows. Unfortunitely it fails to reflect the increasingly risks which due to financial instruments. Hence, the investors might fail to access the companys overall risk (Arjoon, 2006). Overall, it is can be infered that convergence are part of a process of improve the U.S current account standard. Nevertheless, convergence is not necessary to improve the account quality because priciples-based standard is not perfect. FASB(2002) publish the explanation of principles-based standard which offer more freedom to report financial statements. In other words, accounts play a significant role in the process of making financial report. Thus there are some disadvantages merit consideration. Admittedly, there are some potential flaws caused by priciples-based standard. It is av oidable if there is good auditing and regulation. Comparing with rules-based standard, principles-based standard is more adapable, and more effective in the current accounting circumstances. Consequently, it is easy to conclude that convergence between GAAP and IFRS is an unavoidable trend, furthermore, this will also greatly improve the current U.S. account standard. 3 Obstacles Various difficulties emerge when dream come to reailty. First of all, the term accounting convergence should be taking into considers. This term has been defined as: The process pursued by the International Accounting Standards Board (IASB) of eliminating the present differences between National Accounting Standards and the avoidance of future differences to achieve international accounting harmonization (Hussey Ong, 2005, p.229). It can be draw from the concept above that convergence aim to increase the comparability of accounting practices. According to Haverty, J. L.(2006) it is important to note that convergence not equal to comparability. Zeff,S.A.(2007) stated that there are some obstacles to global financial reporting such as culture in terms of business, financial, accounting, auditing and regulatory. Additionally, it is equally important to consider the problems of interpretation. In order to interpret some major obstacles to convergence, the following pargraph try to inverstgate business culture and language. On one hand, in the USA, it is common for certain industries to raise capital through long-term libilityss. For example, it is not surprised that the airline company would not owned the airline which would be owned by financial institutions. Furthermore, this practice would undervalue the assets hold by the company. However, such biased valuation would not be eliminated even after convegence. Hence, this is one of obstacles for a lack of comparability. On the other hand, language is a another factor should be considerd. U.S. and U.K. are both english countries , however it is noteable that the Brithsh and the Americans are unable even to harmonize the spelling of word hramonis(Alexander 2006). Consequently it is easy to draw a conclusion that diversity in culture, eonomic, legal, and political resons reduced the comparablity and the extent of convergence. 4 Conclusion To sum up, due to the aforementioned reasons we can safely arrive at the conclusion that the convergence between GAAP and IFRS is a irreversible trend even though there are some obstacles. According to Zeff, S.A.(2007),some obstacles are deeply cultural, while others aremore susceptible to modulation by the principal parties. Admittly harmonisation would not solute all the problem, but still can be a incitant factor to improve the current U.S. account sandard.

Tuesday, May 12, 2020

Spanking Verses Child Abuse - 2039 Words

Spanking Verses Child Abuse 1 Spanking Verses Child Abuse The Effectiveness of Loving Discipline Western International University COM 110 Effective Persuasive Writing David Scharn October 16, 2005 Spanking Verses Child Abuse 2 The common misconception that spanking is a form of child abuse affects the proper discipline of todays youth. Some parents are actually afraid to discipline their own children using the same method of belief from their own upbringing. Who is correct in the notion of right and wrong discipline? Is there such a thing as a correct way to spank your child? In my opinion, there is. So, my goal is to show that if the†¦show more content†¦The experts that are against spanking say that it is a violent act and teaches children that hitting is okay. Pro spanking advocate, Dr. James Dobson, reprinted a very informative article by Dr. Den Trumbull M.D. and Dr. S. DuBose Ravenel M.D. entitled To Spank or Not to Spank: A look at an age-old question that baffles many physicians. It states, There is no evidence in the medical literature that a mild spank to the buttocks of a disobedient child by a loving parent teaches the child aggress ive behavior (Dobson, 2004, p. 127). Dr. Dobson also cited the doctors whose article said that it is impractical to suppose that a child wouldnt show violent behavior if parents used other forms of discipline rather than spanking. Most toddlers, who have yet to be spanked because of their age, commonly strike out against others in aggravation. This is true of any toddler, seen out in public, who throws a temper tantrum over not getting his way. Countless parents, frustrated themselves, simply remove the child from making an undesirable scene. The only thing to do for a child of that age is to remove temptation and distract the child with a toy or juice cup. As the toddler grows, distraction is more difficult and the disciplining methods increase intensity. Some experts against spanking also argue thatShow MoreRelatedCorporal Punishment Is A Discipline Method1650 Words   |  7 Pagescriminal law, â€Å"Spanking, also called corporal punishment, is a discipline method in which a pe rson inflicts pain on a child without inflicting injury and with the intent to modify the child’s behavior. Forms of corporal punishment include hitting a child’s bottom, slapping, grabbing, shoving, or hitting a child with a belt or paddle† (Mince-Didier). Supposedly people against spanking define it broadly so that it can be easily be connected to child abuse. People who support spanking tend to uses definitionsRead MoreThe Effects Of Corporal Punishment On Children953 Words   |  4 Pageswas the founder of the Methodist Movement, and he believed that children were born with sin and that it was the parental duty to discipline the unruly child, starting at an early age. During this time period, corporal punishment was a common practice. Wesley used reference to the Bible verse in Proverbs to declare, â€Å"Spare the rod, spoil the child†, (Cleverly and Phillips, 1986) in turn parents believed they were doing God’s will with their harsh punishmen ts. â€Å"Break their wills betimes, begin thisRead MoreChildren ´s Discipline and Spanking1294 Words   |  6 Pagesthe heart of a child; but the rod of correction shall drive it far from him. The chapters 22 and 23 of Proverbs speak of how the rod should be used and when. It also tells parents spanking the child will not kill him. Many researchers and parents would argue these facts and state is does cause harm but if they could understand the limitations of the teachings, incorporate communication, and set boundaries the use of a rod would instill wisdom, instruction, and understanding in a child. UnderstandingRead MoreOverview of Parenting Styles and Their Effects on Children1463 Words   |  6 PagesAccording to Webster’s dictionary, the definition of parenting is of â€Å"the process of raising and educating a child from birth to adulthood.† Have you ever pondered on how different you would be if your parents would have raised you differently? Everyone was raised differently, therefore we all will be different types of parents. We may cherish the way our parents raised and disciplined us, so we’ll utilize those techniques when we become parents. On the other side, we may despise the way our parentsRead MoreEssay on Corporal Punishment2065 Words   |  9 Pagesor they worked better when spanking was included. Parents were also worried about the physical harm that could be done by corporal punishment, and research found that within reason, a child would not be harmed depending on the device used and the amount of force put in by the parent. However, evidence from both sides of the corporal punishment issue came to a similar conclusion about using corporal punishment in schools: it is inappropriate and embarrassing for a child. In the past, the mediaRead MoreThe Effects Of Corporal Punishment On Children2225 Words   |  9 Pageswhere there is more research about how to raise their child than ever before. There is a staggering amount of information throughout the library’s and internet that will point out the simple pros and cons of Corporal punishment. Many children psychologists state that violence will always produce violence, it will never reduce aggression. This is a generally accepted fact that has been proven and studied for decades. Will someone such as a child, not act out against an aggressor because of the naturalRead MoreEssay on Parents Discipline So Children Will Obey the Rules2511 Words   |  11 PagesHebrews 12:1-11 talks about how God disciplined his children. The person who wrote the book of Hebrews states in verse 4 â€Å"In your struggle against sin, you have not yet resisted to the point of shedding your blood†. This can be seen to mean that no matter what point you bel ieve you are in life, you are never too old to be disciplined. The most important verses to me on this subject are verses 7 and 8. â€Å"Endure hardship as discipline; God is treating you as his children. For what children are not disciplinedRead MoreCorporal Punishment Is Not Uncommon851 Words   |  4 Pagesâ€Å"Whoever spares the rod hates his son, but he who loves him is diligent to discipline him.† Since the beginning of recorded history, parents have used corporal punishment as a form of discipline. Bible verses such as this instructs us that spanking as a form of corrective behavior coincides with Christian ideology. In the early stages of a child’s life, before the ability to understand reasoning and explanations, corporal punishment is necessary to correct undesirable behavior and promote disciplineRead MoreLatino And The Latino Population1642 Words   |  7 Pageswith the increase in this minority group there still continues to be a lack of research when it comes to child abuse, especially child sexual abuse (CSA). Research has shown that Latino children have a higher rate of referrals to child welfare services (CWS) verses other ethnicities/backgrounds. Yet despite the high rate of referrals, Latino children have a lower rate of substantiation made by child protective services. Much research done on the racial representation in the CWS population has not lookedRead More It’s Time to Put an End to Corporal Punishment in Schools Essay1986 Words   |  8 Pagesthe Family Resource Forum based in Madison, Wisconsin, was at the Eau Claire Gospel Center to talk about and demonstrate the proper way to spank children. Mr. Munyon would have us believe that discipline other than spanking is ineffective (Emerson 1B, 3B). From my experience as a child and a parent I have found the opposite to be true. If we take a look at what discipline is and the reasons parents use physical punishment, we can then start to understand that there ar e more effective ways to discipline

Wednesday, May 6, 2020

Steroids and Other Performance Enhancers Essay - 1191 Words

The issue over steroids and other performance enhancer drugs has been a recent topic in the sports world. The debate over whether or not to punish those who have been caught using has been a major topic recently, as well as the legalization of these drugs. When arising the question of whether or not to legalize steroids, many positive and negative factors are brought to the table, and in effect could change various aspects of our normal day lives. Anabolic steroids are a class of natural and synthetic hormones that promote cell growth and division, resulting in growth of muscle tissue and sometimes bone size and strength. The best known natural anabolic steroid is testosterone, which is contained in many of the steroids†¦show more content†¦Other non anabolic steroids can be used for many beneficial things and can be found in medicines that are used to treat osteoporosis, weight loss, and in anti-inflammatory painkillers. It can even be found in the most common medicines such as cough syrup (A Guide for Understanding Steroids and Related Substances). Prior to the 1990’s steroids in sports wasn’t a major issue but they have quickly been a hot topic in the world of sports. The most common athletes that are suspected of using anabolic steroids are bodybuilders, track and field athletes, cyclists, and the most common throughout the world today, professional baseball players (Anabolic Steroids-Definition). The most newsworthy player that has been involved in the steroid issue is home-run record holder Barry Bonds. On August 8, 2007 Barry Bonds surpassed the great Hank Aaron when he hit his 756th home run of his career making him the new â€Å"Home-Run King†. However, he was fighting charges off and on for four years, from 2003 to 2007. When being interviewed by The Baltimore Sun on June 1, 2003, he told them â€Å"I don’t know BALCO, dude,† (Barry Bonds Steroid Timeline) where BALCO is an acronym for Bay Area Labo ratory Cooperative, the place accused of supplying steroids to Mr. Bonds as well as many other professionalShow MoreRelatedDrugs Should Be Banned For Professional Sports1211 Words   |  5 Pagesprofessional athletes say that they would take performance enhancing drugs if they didn’t have a chance of getting caught. Performance enhancing drugs, or PEDs, or steroids, have been around since 776 BC when the Greeks would use them to improve their performance in the Olympic Games. During World War II, the Germans, including Hitler, would take steroids to make themselves stronger and more aggressive. The Americans, British, and Japanese also began to use steroids during World War II shortly after GermanyRead MorePerformance Enhancing Drugs For Sports Essay1514 Words   |  7 Pages Performance-Enhancing Drugs in Sports A tremendously large problem in sports is whether or not athletes should be able to use performance enhancing drugs. To most people, it doesn t make any sense for athletes to be using them. They have to know what affect it has on their body not only physically, but also mentally. Around the early 2000’s is when all this starting coming up and it has made a dramatic impact on the sports world. The few people who want performance-enhancing drugs in sportsRead MoreEssay about Steroids in Sports: Right or Wrong?947 Words   |  4 PagesSteroids in Sports, Right or Wrong? â€Å"We have to make some radical move to get the attention of everyone. Cheaters cant win and steroids have put us in the position that its OK to cheat.† (Lou Brock). Steroids in professional sports has became a major issue and has yet to be justified. Steroids boost the intensity of the game and provide the athletes with more agility and skill to play the game, but should it be fair to allow them? This would give some players an advantage in their sport overRead MoreEssay about Professional Athletes and Enhacer Drugs1338 Words   |  6 PagesDid you know that 95% of professional athletes take enhancer drugs? There are many people in the NFL (National Football League) and MLB (Major League Baseball) that take more drugs than any other sport. I hate how athletes today take enhancement drugs to make them better in sports. (The use of performance-enhancing drugs is becoming relatively mainstream. Approximately 3 million people in the United States have used anabolic steroids (Silver 2001), with usage rates as high as 12% among young menRead MoreThe Use of Performance Enhancing Drugs in Sports Today1583 Words   |  6 Pages Performance enhancers are very prominent in professional sports today. A lot of players are facing suspensions and other penalties for using them. The sport that gets scrutinized the most for this is Baseball. Many former users in the MLB (or formally the NABBP) have come out saying that they were using these drugs while playing. Some of these players are Jorge Sosa, Antonio Bastardo, and the famous Alex Rodriguez. Although these drugs have been prohibited, players are still finding ways aroundRead More Steroids In Sport Essay695 Words   |  3 PagesFrom sunrise to sundown they practice everyday to perfect their game.Then there are those who take an alternative route. Now athle tes are taking performance enhancers such as creatine, androstenedione and worst of all, anabolic steroids.Steroids are chemicals that act like hormones (substances in your body that regulate bodily functions). Anabolic steroids are the ones that are abused to build muscle mass or to make your workout longer. They are chemicals of artificial testosterone, which is a maleRead MoreThe Negative Effects of Steroid Use754 Words   |  3 PagesSteroids can affect an athlete’s physical health. Developing breasts from steroid use is very common. Breasts develop because when high doses of steroids are used for prolonged periods, they shut down certain hormones such as testosterone. Studies show that estrogen is what causes breast tissue growth; progesterone needs to be available in order to keep breast size down. Shrunken testicles can also occur because when a person uses steroids, they introduce a new hormone from outside their body atRead MoreThe Ethics of Steroid Use in the Olymp ics Essay examples904 Words   |  4 Pagesthere are records of attempts to increase testosterone levels (â€Å"Steroid Abuse in Sports†). Ancient Greek wrestlers ate vast amounts of meat to gain muscle mass, and Norse â€Å"Berserker† warriors took hallucinogenic mushrooms before battle. The first competitive athletes to be charged for doping, however, were swimmers in 1860s Amsterdam. Doping of all kinds, from caffeine to cocaine to anabolics quickly spread to other sports (â€Å"Anabolic Steroids, a Brief History†). Artificial testosterone was first synthesizedRead MoreDo People Understand The Harmful Effects Of Performance?712 Words   |  3 Pagesharmful effects of performance enhancers like steroids, stimulants, relaxants, diuretics, and painkillers have on athletes? Body 1. Need step: Performance enhancers of any kind can be a detriment not only to an athlete’s health, but also to their careers. HEALTH- Athletes start to question their credibility and ability to perform, which leads them to pursue paths they wouldn’t otherwise pursue. There are negative, long-term effects that come along with taking performance enhancers such as: growth effectsRead MoreThe Pitfalls Of High School Sports Essay1508 Words   |  7 Pagessports and perform well is immense. There is the pressure from coaches, teammates, and others to succeed. The futures of the athletes are at stake. They play for the chance of scholarships and to continue their childhood dreams. This immense pressure is very draining on the teenagers. The pressure for them to do well in sports leads to them suffering in other parts of their lives. The young adults miss out on other activities in high school because they are so consumed in their sport. The extreme focus

Women in Congress Free Essays

Why do you think so few women and racial minorities have been elected to Congress? That is a question that can come with many different answers. In my opinion, I believe that there is a different reason between women and minorities for their lack of success in Congress. Both reasons involve the past, but in different ways. We will write a custom essay sample on Women in Congress or any similar topic only for you Order Now The United States Congress is the bicameral legislature of the federal government of the United States, consisting of the House of Representatives and the Senate. There are 435 members in the House of the Representatives. The Senate has 100 members. Both senators and representatives are chosen through direct election. The main reason why women and minorities are not popular in Congress is because of descriptive representation. Descriptive representation is a belief that constituents are represented effectively by legislators who are similar to them (Challenge of Democracy). The characters that qualify are race, ethnicity, religion, or gender. That is the main factor why there are so few women and minorities in Congress. Due to the past, the demographic characteristic is a white male. As far as African American activity in government goes, a lot of progress has been made. In the past slavery kept blacks from being involved at all. They slowly made progress when they were counted as 3/5th of a person. Then they moved on to being free persons, and from then the African Americans moved on. There were many influential blacks to America. Martin Luther King Jr. and Rosa Parks were two very important people. They changed America for the better and helped African Americans advance in life. African Americans began serving in Congress during the Reconstruction Era after slaves were freed and granted citizen rights. Free black men gained political representation in the South. White Democrats took back political power and tried to return white supremacy. Legislatures lowered voting for blacks by passing tougher voter laws. As a result of the African American Civil Rights Movement, Congress passed laws to end segregation and protect civil rights and voting rights. When Congress changed the Voting Rights Acts in 1982, the states made districts that put minorities together. They thought it would make it a better chance for African Americans and Hispanics to be elected into office. They fixed the â€Å"make-up† of the districts. Women were never seen as a necessity in the business world in the past. They were not useful when it came to farming in men’s eyes. They were always needed to do the household chores and making sure the kids were being taken care of. Men believed that women were not as strong as men. It was as if they were not as important as men. Women were not allowed to vote until 1920, and before then not many women were involved in the government (Women in Congress). If you could not choose who was going to make decisions for you, why would you even be concerned? There was only one state, New Jersey, who allowed women to vote for 17 years (1790-1807). The only way they could vote was if they fit the land requirements. I believe though that the reason why there are so few women and minorities in Congress is because America is not ready to change. They are stuck on the way things were before and never trying new things. People are not willing to even give a woman the time of day, even if she has great ideas. It would be someone they brush off because women aren’t smarter than men. Minorities are not even considered an option in Congress just because of their title as a â€Å"minority†. There are a minor amount of minorities and it is hard to find the ones that are determined to better themselves in life. It is almost as if they’ve given up on trying to become an image breaker. Everyone believes in the descriptive representation and that is why minorities are not involved in the government (Congress vs. Minorities). As the years have progressed though there is one man that I must give credit to for making a huge advancement for minorities in government, Barack Obama. He had many obstacles to overcome to get there. There were many people that told him he didn’t stand a chance in the race. He was determined and he now is sitting in the office as President of the United States. Demographic groups have always been a large role in Congress. The groups consist of race, gender, ethnicity, or religion. The groups vote for people that are in the considerable same group as them. For example, if a Catholic runs against a Jew, most Catholics would vote for the Catholic. In 2050, there will be remarkably many different things going on in the world. There is a chance that a black woman will be the President. A Hispanic male might be the Speaker of the House. Global Warming could be done for, and New Orleans could possibly be submerged underwater. All possibilities of what the world could be like in 40 years. I believe that the world will have a new outlook on things and demographic groups will not exist so prevalently. I think people will be able to make decisions based on their own likings and not what their â€Å"group† is doing. People are becoming more independent in their choices in 2010, so 40 years from now the world’s mindset will be free. To support my reasoning on people being independent now is through the example of Obama winning the presidential election. I believe that people stepped out of their demographic group on their voting choice. Yes, most African Americans voted for Obama, but even the African Americans affiliated with a different religion voted for him. White people stepped out of their religion and race to vote for Obama. I still believe demographic groups will exist, just not so commonly. Those that are stuck to traditions and keeping things the way they were will still be apart of the group. They will consist of less people, but there will be enough to rock a vote. Hopefully, the demographic groups will just completely wipe out and let people use their minds. I want Americans to be able to make their own decisions. The reason why there are so few women and minorities in Congress has to do with choices made my Americans. African Americans that want to run for a position in Congress probably find it pointless due to the demographic groups. They feel that they shouldn’t waste their time since they already know the outcome especially if they run against a white male. Hopefully having Obama in office will give other minorities and women incentive to pursue their dream to be involved in the government. The entire controversy will continue for years though. These have just been my personal opinion mixed in with facts. The ideas for the future I have are very well thought out, and I hope to see the progress in the future. If African Americans can go from being slaves to running the United States; I think it is more than possible for people to become more independent in their own thoughts and decisions. How to cite Women in Congress, Essay examples

Biomechanics of Volleyball free essay sample

The purpose of this experiment is to analyze the efficiency and technique of the students over arm volleyball serve after the use of biomechanical principles has been applied. In order to complete the experiment the student performed a pre and post test which was evaluated by the program Dartflsh and a serving indicator test to assess the changes and improvements of the students technique and performance of the over arm serve. It was found that by applying the three biomechanical principles to the students serve the technique improved from the pre test to the post test as the serve became stronger, faster and longer. 0 Introduction 2. 1 The intention of this report is to use the principles of biomechanics to analyze the efficiency and to improve the skill of the volley ball over-arm serve of a student from Mrs. Crellins year 11 PE class. Biomechanics is the field of study which makes use of the laws of physics and engineering concepts to describe motion of body segments, the forces w hich act upon them during activity, and the efficiency of movement. Oacobs university book). The benefits of biomechanics are to develop new skills, detect errors in movement, improve safety, prevent injury, develop new equipment nd form a basis of high quality and performance. The ultimate goal in sports biomechanics is the performance improvement of skills (source-howell). Biomechanics is applied in the volley ball serve by assisting the student to detect errors in the skill, improve safety and to effectively improve the skill itself by the way it is performed. 2. 2 There are four steps in biomechanical analysis which include identifying; the objective of the skill, the movement patterns, skill classification and the skill phases. The objective of the over-arm volleyball serve is to get the ball over the net uccessfully at a fast, forceful, downward angle to ensure that it is harder for the opposition to return the ball back over the net. Movement patterns allow to identify the specific skills that fit within a given pattern. The movement pattern for the over- arm serve includes; throwing the ball in the air, striking it over the net and standing. Skill phases are the breaking down of the skill into meaningful phases, each of which may be quite different in terms of technique and the underlying biomechanical principles (Amezdroz et al. 004). In the volleyball serve the skill phase is identified as the toss (refer appendix , bow and arrow (refer appendix ) and the strike follow- through (appendix ). The skill classification of the over-arm serve includes discrete, closed, non-locomotor, and gross. The skill is classified that way as it has a distinct beginning and end, uses the larger muscles of the body, is pe rformed in a highly predictable environment and as it is manipulative skill that occurs on one spot. 2. If biomechanical principles are applied to the students over-arm volleyball serve then the skill should improve as using the correct technique should make it hard, long and fast. 3. 0 Research e odology 3. There are three major principles of biomechanics that come into analysis when evaluating the technique of a skill. These three principles are force and momentum, inertia and levers and projectile motion. This background knowledge of biomechanical principles assists in the learning of the over-arm volleyball serve by applying the techniques to them for improvement. Pre and post tests will both be performed with Dartflsh being used to evaluate the video footage and a serving indicator to analyse the efficiency of the serve. 3. 2 Force and momentum can be broken down into three subcategories of: linear omentum, summing momentum and generating momentum. Though throughout the skill acquisition of the volleyball serve the concepts of summing and generating momentum were applied to assist in both the learning and improvement. The concepts of inertia and levers were also used during the learning stage of the serve. There are three classes of levers and the volleyball serve is classified as a third class using the shoulder as the axis, muscles as the effort force and the ball as the resistance force (refer appendix_) and inertia refers to Newtons Law of Inertia. The ast biomechanical principle that was applied over the term of learning to improve the efficiency of the students volleyball serve technique was projectile motion. 3. 3 The program Dartflsh is used to give a thorough analysis of the over-arm serve to assist in the evaluation of physical performance and biomechanics within the skill. It is utilized to track movements of Joints, the angle in which the ball has been hit, how high the ball has been thrown and to analyse the pre and post test and ideal server. 3. 4 The Indicator 1: Serving Performance Test is a used to see how much the student has mproved over the time of the skill acquisition of the volleyball serve by comparing results from the pre and post test serving performance. The aim of this test is to objectively measure performance of the students over-arm serve. The student performed six over-arm serves from any position on the volleyball baseline and each serve was scored objectively based on the landing position of the ball (refer appendix _) out of a possible five marks. Any serve hitting fixtures or landing out received no score. Individual serves were scored and the total score was then added to indicate a level of achievement (LOA). 4. Statement of Findings/Results 4. 1 Using the Dartflsh Program the students post and pre test of the serve was analyzed to view changes that may have occurred within the students techniques. Many similarities and differences can be observed by looking at the two video performances and snapshots made from using Dartflsh in Figure 1. 0 and 3. 0. By the changes evident in the two performances it is known that the biomechanical principles that have been applied to the serve have helped to improve the students performance and technique. It can be seen by comparing figures 1. 0 to 2. 0 that the students serve in the post test as acquired a larger optimum stretch as the body parts and muscles are all stretched to optimal lengths. By doing this the students post test serve uses as many body parts as possible, each body segment makes it optimum contribution, has a larger range ot motion and a greater amount ot momentum and energy is being transfer from the arm swing to the ball (stabilization). This is why the post test serve is an improvement on the pre test as it achieves and applies maximum speed and strength into the serve. The major difference in the post test serve to the pre test serve is the use of the stabilizing arm (left arm). In the post test the student uses the stabilizing arm to further speed up the rotation of the striking arm by bringing it into the chest quickly; this increases full body rotation as well as the speed of the rotation of the lever. During the pre test serve the student does bring the stabilizing arm into the chest but at a much slower rate, therefore, decreasing the speed of rotation. This improvement in the serve shows that by applying this biomechanical principle of inertia and levers to the serve the students serve was able to improve as it is the correct technique and makes the serve faster and harder. Figures 1. 0 and 2. 0 show the similarities between the height and speed of release and contact of the ball between the pre and post test. In both tests the students striking arm was close to full length and had the same high ball toss. Howell says that this gives more time for the student to get from the skill phases of bow and arrow (refer appendix ) to alternating to a straight striking arm for follow through (refer appendix ), and contributes to get the optimal angle. The pre tests angle of release is closer to the ideal angle than the post tests angle. Amezdroz says that the ideal ngle of _ will create a lower and flatter flight path. This flight path is the correct technique to perform a serve as it will create it to be long, hard and fast as the biomechanical principle improves the performance. 4. 2 Using the Volleyball Serving Indicator Test (refer appendix_) the student was able to objectively measure the performance of her over arm volley ball serve by performing a pre, mid and post test of six serves scored on the landing position of the ball.

Sunday, May 3, 2020

Celebrities Essay Example For Students

Celebrities Essay There are many people who believe that celebrities only think about themselves and that they arent concerned with anyone elses problems. To me a Hero is some one that you can look to and who inspirers you to be a better person. A celebrity is someone who gets paid a lot of money to pretend to be a hero. There are many problems that face America today such as hunger, poverty and most importantly War. Contrary to popular belief there are several celebrities who are concerned and that donate millions of dollars to charities and there are some who run their own charities. They include multimillionaire Bill Gates, talk-show host Rosie ODonnell and Louis Armstrong. Bill Gates- created charity donates million to fight hepatitis, is the headline of Hepatitis Weekly magazine. Multimillionaire Bill Gates donated 37.5 million dollars to help treat Hepatitis B in China, where two-thirds of the population is infected with this lethal disease. The money will be used in buying vaccines to immunize newborn children in poor areas. Approximately 400,000 people in China die from liver Cancer and other ailments caused by the disease (Bill 1). Talk show host Rosie ODonnell gets 1,000 dollars donated to her charity for every time a guest on her show gives her a kiss. The money is donated from Listerine Mouthwash; they ended up contributing 500,000 dollars to her All For Kids foundation. 200 computers and 50,000 dollars were donated to the Toys for Tots foundation from the chief executive officer of Leap Frog, which is a company that produces computerized toys that teach children math, science and spelling. After September 11, she donated 1 million dollars to the American Red Cross, another million to a fund that benefits the families of firefighters who were killed in the tragedy (Domenica 3). His late wife founded the Louis Armstrong Foundation in 1969. The program is designed to help with fostering programs, workshops and lectures on music history. It also helps in funding and supports the Louis Armstrong schools in Queens for musical education, jazz workshops and the school libraries (Louis 3). In conclusion, although there are some celebrities who are selfish and dont care about others, there are some who do. The ones that do, give as much as the can to help others make their lives better. They start fundraisers, donate money and in some cases auction of their personal goods and the money they get go so several different charities. Works CitedBill Gates-created charity donates millions to fight hepatitis. Hepatitis Weekly, (17 June 2002) Online. Accessed 4 February 2003:EBSCOhost: Master FILE Premier. The Louis Armstrong Educational Foundation, INC. Online. Accessed 7 February 2003: http://www.nypl.org/research/sc/scl/MULTIMED/JAZZHIST/funder.htmMarchetti, Domenica. A Rosie outlook on Giving. Chronicle of Philanthropy, 14 (29 November 2001). Online. Accessed 4 February 2003: EBSCOhost: Master FILE Premier.