Monday, December 30, 2019

Laughter And Music Can Give You Overall Better Health

Michaela Gianci Mrs. Paone English H 6 October 2014 How Laughter and Music can give you overall better health Laughter and music are very important in many people’s lives. Whether it is a funny joke, seeing something that’s amusing, or starting the day listening to a favorite song, Laughter and music can make a person feel good. Not many people realize the health benefits that come with laughter and music; both can affect a person’s health in a positive way. This research paper will explain the ways that both laughter and music can affect the way one’s mind works, how it improves the way one functions, and how it has a positive effect on one’s own health overall. Many people do not realize†¦show more content†¦There are many health benefits that come with laughter. First of all, laughter and exercise share many similar characteristics. When you have a good laugh you get a feeling in your stomach just like when you’ve had a really good workout. Both can boost your health, and ultimately make you stronger. Sometimes people are faced with tough situations that we have no control over. In those times you can either get worked up about them, or you can lighten up the situation and have a good laugh, laughing will help you cope in those unexpected times and help you get through it. It can make anyone feel better from a difficult situation and that is a great benefit. With that said, laughing can decrease stress. When we are faced with anxiety, stress hormones like cortisol and epinephrine start to get high. Lots of laughter will decrease those stress hormones and make you feel better. According to http://www.cdc.gov/bloodpressure/ facts.htm â€Å"67 million American adults suffer with high blood pressure that’s 1 of every 3 adults†. Laughter can improve cardiac health; laughter can lower the balance of high blood pressure and is known to increase blood flow. When you are laughing that is causing your blood to circulate, and increases oxygen. This is what helps fight against heart disease. â€Å"Laughing 100 times is equivalent to 10 minutes on a rowing machine or 15 minutes on a bike machine† according to a researcher on

Sunday, December 22, 2019

Analysis Of Sylvia Plath s Cinderella A Moving Reading

Cinderella a Moving Reading Believing love and romance encompass haunting uncertainty and excitement, Sylvia Plath’s poem connects my personal experiences and those depicted within a classic fairytale, I loved all my life and enjoyed hearing my parents read day after day. Having had many relationships begin with an unforgettable moment, blossom through school dances and dates with friends, and end instantaneously, I relate with how the prince feels. I too have leaned forward and kissed a date, whirled around the dance floor envisioning combined futures, and then experienced pain as my date rapidly disappears from my life. Plath’s Cinderella adaptation focuses on the moment Prince Charming and Cinderella dance right before they separate, symbolically representing my experiences and inspiring my poetry choice. During scenery description, Path brings a haunting excitement and motion within the room and readers together. Plath brings forth memories covering past and curren t loves. While reading this poem, I utilized underscoring, voice tone changes, and varying length pauses, capturing the constant movement and the progressively building excitement throughout the scene. During the first stanza, Plath utilized both visual and auditory imagery, such as the Cinderella’s description, thus setting a romantic, slow and almost haunting tone for the piece. Showcasing the romance between the girl and the prince depicted here, with some haunting overtones, I underscored the word

Saturday, December 14, 2019

Music for survival or a luxury Free Essays

Is music a luxury, or a necessity for humans? Even though we can live with out it, unlike food and water, I do believe music is a necessity. Even in countries where food and water are scarce, they will still find a way to make music. Some luxuries are necessary to live a peaceful life, music being one of them. We will write a custom essay sample on Music for survival or a luxury or any similar topic only for you Order Now So, with that being said, music not only helps us through the tough times, but also keeps us alive. Music Is like glue. It lets us keep our sanity. Music relates to us, thus letting us know, â€Å"Hey, you’re not the only one going through this. Also, I’ll bet my life that each and every one of o listens to music at least once a day. Weather It’s on TV, or on the radio when you go to work, or even if you heat a street performer In a park, you’ve all heard music. If you haven’t, then probably deaf. Music surrounds us, no matter what. Plus, music Is not only good for your health, It’s good for your soul. For some people, music Is a distraction, but others, It helps them work, exercise, and even helps then remember easier. I know It dose for me. So many people suffer from depression across America, and across the world. An estimated 9. 2 million people suffer from depression. But, most of them seek out music that relates to them, makes them feel loved, or even just music in general. Music is their life, they live for music. And in some cases, music keeps them living. With out music, where would they be? But, this doesn’t mean, â€Å"Unless your depressed, then you don’t need music. † We all need music sometimes. Weather you’re sad that your boyfriend/girlfriend broke up with you, or you got in a fight with your best friend, or you could Just be having a bad day. Music will always be there, waiting for you. Who doesn’t Just want to curl up with a blanket and listen too loyalist of music you made when you’re sad, maybe even bring your favorite book with you. Or, you’re Just so happy, and you Just want to dance, you’re most likely to put on a really good song, a Just dance till you can’t. â€Å"Music expresses that witch cannot be said and on which it is impossible to be silent† – Victor Hugo Music is everywhere. It’s on the TV we watch, on the streets we walk on, in the cars we drive, one could even say it’s practically in the air we breath. No matter where you go, there’s bound to be music. You might not be able to understand it, but it’s still there. It’s always has been, and always will be. In my life, personally, I listen to music for a good six hours per day. From the time my alarm goes off, to when my mom makes my take out my eat buds to go to bed. With out It, I don’t know where I’d be. Music also brings people together. Whether It’s at a concert, or someone Likes the same band as you. Music brings us closer then anything else on earth, expect love. I’d would have missed out on so many opportunities If It wasn’t for music. To be honest, I met most of my friends thanks to music. Music brings us together, It’s a fact. Some people consider music as a luxury though. Usually a luxury Is something that Is afforded my one group or person, but not by another, poorer group or person. But, that doesn’t apply to music, as it is enjoyed across the entire planter, regardless of would want to? There is something special about music. It Just makes everything better. Music, at it’s best moments, is a most miraculous expression of humanity. That’s why I love it. For most people, music is a distraction. But for others, like myself, it actually helps them work. Music stimulates certain parts of the brain. When you’re writhing an easy about, let’s say, world hunger, you might want to listen to some music that you consider â€Å"emotional† while you write. By doing this, you could be more likely to be able to put more feeling into your easy. Also, collage students often listen to music while they study. That way, when you take the test, and the song pops up in your head, you’ll remember what you learned. If you listen to up-beat music while you exercise, it raises your heart beat, and making you work header. Up-beat music will also help you not fall asleep. Another good use for music is, when you hear a certain song, it might remind you of something. Like, the song that was playing when you had your first kiss. Or maybe you hear a song that was popular back when you were in gig school. Music works in strange ways. Music has the ability to make a person feel emotions, of course, we already knew that. The thing is though, one song could make a person feel so happy, and the person next to them could be in tears because of that song. It’s weird how music has such an impact on our lives, and we hardly notice it. The same song you think sucks so much, could be the one thing that is keeping a person alive. Or maybe, that person could be you, who knows. But what we do know is this. The first written form of music can be traced all the way back to 600 AD, and can still be found and heard today all cross the world. If we didn’t need music to survive, then why has it been around so long? Think about it. When the first song was sung, and the first instruments were played, who was there? Our ancestors were there, and I bet they were cheering on, and dancing, having a good old time. Enjoying life as if it would never end. Those first people past on their experiences on from generation to generation, and pretty soon, every one loved music. They couldn’t get enough of it. It would be crime to take that away form us. Music is our history, music is our life. With out it, what are we? How to cite Music for survival or a luxury, Papers

Friday, December 6, 2019

Theory and Current Issues in Accounting Business Profitability

Question: Describe about the Theory and Current Issues in Accounting for Business Profitability. Answer: Introduction International Financial Reporting provides guidelines and basic principle that helps the organizations to prepare their financial report for the accounting year. It ensures that the financial report shows appropriate value of the company and transparency of the financial statement all across the globe. The IFRS set accounting standard for the companies that should be followed (Berk and DeMarzo, 2007). Financial statement is considered to be one of the major sources to provide a great deal of financial information which eventually helps to analyse the financial position and health of the company by providing the platform to calculate the financial ratios. Financial ratio helps to focus on the key aspects of the company such as profitability ratio, liquidity ratio, and efficiency ratio and leverage ratio. Three major element of financial statement are balance sheet, income statement and cash flows statement (Choi, 2003). Balance sheet of the company helps to provide a clear and precise idea about the company key facts and figure regarding asset and liability which eventually help to provide the platform to estimate the key financial ratio such as current ratio and quick ratio and thus help to determine the business risk such as liquidity risk and solvency risk. The objective of the general purpose of the financial reporting is to get the status of the financial position of the company. Five elements of theFinancial statement mentioned inn International Financial Reporting Standard Financial statement helps to provide the key information about the reporting of the entity monetary resources and overall claim along with their respective changes. What to report Where to report Economic resource and claims Statement of the financial position Changes in the ERC resulting from financial performance Statement of the comprehensive income Changes in the cash flows Statement of the cash flows Changes in the ERC not resulting from financial performance Statement of the changes in Equity Element of financial statement The elements of the financial statements are classes of items included in the financial statements. The elements of financial statements include liabilities, assets, revenues, equity, losses, gains and expenses. The five elements are briefly mentioned in the table format to provide a clear and precise picture of the five elements (Elliott and Elliott, 2008). Related to Financial position (Balance Sheet, Cash flow statement) Financial Performance (Income Statement, Cash flow Statement) Assets Income ( Revenue and Gains) Liabilities Expenses (from ordinary activities and losses) Equity (Residual, Asset-Liabilities) Recognition of the asset reflects the asset in the balance sheet. IFRS helps to provide and discuss when to signify or recognize the item in the financial statement. The two basic assumption of the recognition of the item helps to provide the probability where any future economic advantages will be related with the increase in the value of the company (Fifield and Power, 2011). The cost of the item or the overall value can be analyzed and determine with accuracy. Recognition signifies whether or when to identify or recognize, determination indicate in what level to recognize equity, asset, income or expense, liability. There are various way used to analyses and estimate the item in the financial statement such as historical cost, present value or current cost net realizable value (Gowthorpe, 2008). The most basic one is the historical cost. There are plenty of ways to determine and measure the financial statement such as historical, current cost but the most common method is the hist orical cost. US GAAP versus IFRS The standard for financial reporting is different for different countries. The IFRS standard helps to provide guidelines and rules for preparing the financial reporting but one the other hand US general accepted accounting principle is slightly different from IFRS. The company of different nation follows different accounting standard which are prevalent in their respective countries (Hillier, 2010). The county US follows US GAAP accounting standard to prepare the financial reporting while the Australia follows IFRS, China has his own Chinese national accounting standard similarlydifferent nation follows different accounting standard which create a chaotic situation for the users of financial statement. Therefore in order to end this confusion a universal accounting standard was established to abolish the risk and cost related to analyses the financial position of the company operating in different countries(Holton, 2012).There are several key similarities between the US GAAP and IFRS presentation. Both the standards, the component of the finished set of the financial statement consist of the income statement, cash flow statement and balance sheet. Both the standard needs the changes in shareholders equity to be reflected and represented. US GAAP permit the overall requires in the shareholders equity o be reflected in the overall notes to the financial statement whereas the IFRS needs the changes in the shareholders equity to be reflected in the separate statement(Moles, 2011). Both the financial statement need to be prepared in accrual basis. Differences Financial periods - US GAAP comparative financial statement are presented, it is seen that a single year is reflected in key situation whereas comparative information is essentially revealed with respect to the past financial year for all the key reported amounts in the present fiscal year. The preparation of the balance sheet and income statement - In US GAAP no such essential requirement is there to prepare a balance sheet and income statement(Moretto, 2008). On the other hand in IFRS does not provide a standard framework but consist of a minimum list of line items. Measurement methodologies from company annual statement of US GAAP and IFRS US companies utilizes the GAAP and predominantly do not use IFRS for their SEC filing whereas the IFRS nevertheless impact them. For instance, in global mergers and acquisition where they have non US subsidiaries or non US Stakeholders such as investors, customer or vendors, in such situations companies needs to provide financial information on the basis of the IFRS standards(Peterson, 2002). The transition from GAAP to IFRS will considered to be challenging for several US companies. In the given section of the report comparison between the two measurements methodologies will be discussed which will helps to provide a clear idea about the company annual report preparation and presentation done in US GAAP and IFRS. For describing the two measurement methodologies the two companies selected are Wal-Mart from USA and Woolworth Limited from Australia. Both the countries follow different accounting standard for the preparation and presentation of the annual report(Spiceland, Sepe and Nels on, 2011). A company can use different measurement techniques such as direct measurement method, indirect measurement method, fundamental measurement method, comparison measurement method and substitution measurement method. Effective Interest rate for Woolworth limited IFRS follows the effective interest rate method to prepare and publish the annual report. For providing a clear and precise idea about the measurement methodologies, company annual report along with their format is taken which helps the user of the financial statement to get a clear idea about the financial performance of the company in the market (Stittle and Wearing, 2008). The effective interest method is considered to be one of the primary techniques for calculation of the interest rate for the given fiscal year which is based on the overall amount of the financial instrument book values at the beginning of the fiscal period. Thus if the overall book values of the company increases the amount of the related interest will also increase on the hand if the book values of the financial instrument decrease the interest rate will also decreases (Wild, 2005). In February 2008, IFRICS received a request for the overall guidance on the key application of the effective interest rate method to the financial instrument whose cash flows are interlinked with the overall key changes inaninflation index. Profitability 2014-06 2015-06 2016-06 Tax Rate % 30.06 30.33 38.21 The effective tax rate of the company has been shown for the year 2014, 2015 and 2016. The tax rate has been increased from 30.6% in the year 2014 to 38.21% in the year 2016. The effective tax rate shows the average rate of tax at which the company is taxed. The effective tax refers to the income taxes that is incurred by the tax payer during a period of time(Winters, 2008). The estimation of the interest rates shows the amount of interest that to be paid by the company during a period time. The financial statements show the interest rates that to be paid by the company. It is the responsibility of the auditor to determine and evaluate the tax rate to be paid during a period of time. The effective interest rate is the rate that is actually paid or earned on an interest, financial product or loan due to the result of the compounding(Wolf, 2008). The company may have to pay fixed rate of tax on the amount borrowed during a period and may earn interest from a deposit. The effective rate of interest is to calculated on the basis of the guidelines of the IFRS rules. The financial report of the company shows the calculation of the interest rate and the total value of the company. Straight line method for Wal-Mart Straight line method use amount which are subtracted the asset salvages value from the overall total cost to get the decreasing asset cost. The devaluation sum continues as before over the advantage's life. Utilize straight-line devaluation when the quality you get from the benefit continues as before every year. The benefit is higher when the company utilizes the straight-line method instead of the double declining equalization(Zopounidis, 2008). With double declining parity, the company deducts a greater amount of the benefit's quality amid the start of the advantage's life.the financial statement of the company shows the calculation of depreciation of the assets which shows the decrease in the value of the assets during a specific period. The starlight line method has been followed by Wal mart to calculate the depreciation during a period of time. It is the method used to minimize the carrying amount of the fixed asset over the useful assets. The method is basically used to design the pattern of consumption of the underlying assets. Therefore, it is used to determine the cost of the fixed asset and the useful life of the assets. The company can use straight line method to calculate depreciation of the assets. Conclusion The financial report of the companies shows the effective tax rate and method of calculating depreciation of the assets. The companies follow different accounting standards. The preparation of the financial statements is based on the rules and guidelines prescribed the accounting standards. References Berk, J. and DeMarzo, P. (2007).Corporate finance. Boston: Pearson Addison Wesley. Choi, F. (2003).International finance and accounting handbook. Hoboken, N.J.: J. Wiley. Elliott, B. and Elliott, J. (2008).Financial accounting and reporting. Harlow: Financial Times Prentice Hall. Fifield, S. and Power, D. (2011).Managerial finance. [Bradford, UK]: Emerald. Gowthorpe, C. (2008).Financial analysis. Oxford: CIMA. Hillier, D. (2010).Corporate finance. London: McGraw-Hill Higher Education. Holton, R. (2012).Global finance. Abingdon, Oxon: Routledge. Moles, P. (2011).Corporate finance. Hoboken, N.J.: Wiley. Moretto, E. (2008).Managerial finance. [Bradford, England]: Emerald. Peterson, R. (2002).Accounting for fixed assets. New York: J. Wiley. Spiceland, J., Sepe, J. and Nelson, M. (2011).Intermediate accounting. New York: McGraw-Hill Irwin. Stittle, J. and Wearing, B. (2008).Financial accounting. Los Angeles: SAGE Publications. Wild, J. (2005).Financial accounting. Boston: McGraw-Hill/Irwin. Winters, D. (2008).Managerial finance. [Bradford, England]: Emerald. Wolf, M. (2008).Fixing global finance. Baltimore, Md.: Johns Hopkins University Press. Zopounidis, C. (2008).Managerial finance. 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