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Ethics In Sport Paper Topics
Wednesday, August 26, 2020
Network Based Grading System
Such frameworks don't relate desires, results and execution. As every understudies wants to want a decent score for every task , test, venture or potentially report, the entire Network Based Grading System Network Based Grading System is imperative in this age, exceptionally to instructors and understudies. This is an appear that could Nag arrange based evaluating framework ay sister as MGM Gilligan as pantheon Nagoya Lola an as MGM understudy at as MGM guru.Dahl mass anabolism zeugma Eng MGM grades Eng understudy ruse pester sang framework gay articulating system based reviewing framework. Ploy pester PC pawed gaming tong framework. 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NC' Skip to fundamental substance Skip to route Resources How To About INCUBI Accesses Sign in to INCUBI MAC US National Library of Medicine National Institutes of Health Top of Form S earch ends database Search Limits Advanced Journal list Help Bottom of Form Journal List v. 23(7308); 2001 Gag 11 MIMIC 120936 BMW. 2001 Gag 11; 323(7308): 334-336. Emulate: MIMIC 120936 another framework for evaluating proposals in proof based rules Robin Harbor, data administrator and Juliet Miller, executive for the Scottish Intercollegiate Guidelines Network Grading Review Group Author data Article notes Copyright and License data This article has been refered to by different articles in MAC.The Scottish Intercollegiate Guidelines Network (SIGN) creates proof based clinical rules for the NASH in Scotland. The key components of the strategy are (a) that rules are created by multidisciplinary gatherings; (b) they depend on a deliberate audit of the logical proof; and (c) suggestions are unequivocally connected to the supporting proof and evaluated by the quality of that proof. Up to this point, the System or reviewing rule suggestions depended on crafted by the IIS Agency for Heal thcare Research and Quality (some time ago the Agency for Health Care Policy and Research). 1,2 However, experience over five years of rule improvement prompted a developing consciousness of this fundamental shortcomings. Initially, the reviewing framework was structured to a great extent for application to inquiries of viability, where randomized controlled preliminaries are acknowledged as the most vigorous examination plan with minimal danger of inclination in the results.However, in numerous regions of clinical practice randomized preliminaries may to be functional or moral to attempt; and for some inquiries different kinds of study configuration may give the best proof. Furthermore, rule improvement bunches frequently neglect to assess the methodological quailâ ¶y' of individual examinations and the general picture introduced by an assortment of proof as opposed to singular investigations or they neglect to apply adequate judgment to the general quality of the proof base and i ts candidate capacity to the objective populace of the guideline.Thirdly, rule clients are regularly not satisfactory about the ramifications of the reviewing framework. They confound the evaluation of proposal as identifying with its significance, as opposed to the quality of the supporting proof, and may subsequently neglect to give due weight to second rate recommendations.Summary focuses An amended arrangement of deciding degrees of proof and grades of suggestion for proof based clinical rules has been created Levels of proof depend on study structure and the methodological nature of individual examinations All investigations identified with a particular inquiry are summed up in a proof table Guideline designers must make a considered judgment session the speculations, pertinence, consistency, and clinical effect of the proof to make an unmistakable connection between the proof and proposal Grades of proposal depend on the quality of supporting proof, considering its general lev el and the considered judgment of the rule engineers In 1 998, SIGN attempted to audit and, where proper, to refine the framework for assessing rule proof and reviewing suggestions. The survey had three primary objectives.Firstly, the gathering intended to build up a framework that would keep up the connection between the channel of the accessible proof and the evaluation of the suggestion, while permitting proposals to be founded on the best accessible proof and be weighted in like manner. Furthermore, it intended to guarantee that the reviewing framework joined proper evaluation of the methodological quality, amount, consistency, and pertinence of the proof base. Thirdly, the gathering planned to introduce the reviewing framework in an unmistakable and unambiguous manner that would permit rule engineers and clients to comprehend the connection between the quality of the proof and the evaluation of proposal. Go to: MethodsThe audit bunch concluded that an increasingly unequivocal a nd organized methodology (figure) to the way toward creating proposals was required to address the shortcomings distinguished in the current reviewing framework. The four key stages in the process recognized by the gathering are appeared in the container. The quality of the proof gave by an individual investigation relies upon the capacity of the examination configuration to limit the chance of predisposition and to augment attribution. The progressive system of study types received by the Agency for Health Care Policy and Research is generally acknowledged as solid in such manner and is even in box boxier. 1 Box 1 Hierarchy of study types The quality of proof gave by an investigation is additionally impacted by how well the examination was planned and conveyed out.Failure to concentrate on key parts of study strategies expands the danger of predisposition or perplexing and consequently lessens the stud's dependability. 3 The basic examination of the proof base attempted for SIGN ru les in this way centers around those parts of study plan which exploration has appeared to impact the legitimacy of the outcomes and ends. These key inquiries vary between hypes of studies, and the utilization of agendas is prescribed to guarantee that every single significant perspective are thought of and that a predictable methodology is utilized in the methodological evaluation of the proof. We did a broad pursuit to distinguish existing agendas. These were then surveyed so as to distinguish an approved model on which SIGN agendas could be based.The agendas created by the New South Wales Department of Health were chosen as a result of the thorough turn of events and approval techniques they had experienced. 4 These agendas were additionally assessed and adjusted y the evaluating audit bunch so as to meet SIGN's prerequisites for a harmony between methodological meticulousness and reasonableness of utilization. New agendas were created for orderly audits, randomized preliminaries , and companion and case control contemplates, and these were tried with various SIGN advancement gatherings to guarantee that the wording was clear and the agendas delivered steady outcomes. Because of these tests, a portion of the wording of the agendas was altered to improve clearness. A valuable agenda covers issues explicit to the assessment of indicative tests.This was facilitated on the New South Wales checklist,4 adjusted concerning crafted by the Cochrane Methods Working Group on Systematic Review of Screening and Diagnostic Tests and Caruthers et al. 5,6 The agendas utilize composed reactions to the individual inquiries, with clients at that point relegating contemplates a general rating as indicated by determined standards (see box fighter). The full arrangement of agendas and definite notes on their utilization are accessible from SIGN. 7 Box 2 Key stages in creating proposals Synthesis of the proof The following stage is to remove the significant information from each i nvestigation that was appraised as avian a low or moderate danger of inclination and to accumulate a rundown of the individual examinations and the general course of the evidence.A single, all around directed, efficient audit or an extremely huge randomized preliminary with clear results could bolster a suggestion autonomously. Littler, less all around led considers require an assortment of proof showing a level of
Saturday, August 22, 2020
A Guide to Vertebrates and Invertebrates
A Guide to Vertebrates and Invertebrates Creature order involves sifting through similitudes and contrasts, of putting creatures in gatherings and afterward breaking those gatherings separated into subgroups. The entire undertaking makes a structure-a pecking order in which the enormous elevated level gatherings sort out intense and evident contrasts, while the low-level gatherings bother separated inconspicuous, practically impalpable, varieties. This arranging procedure empowers researchers to portray developmental connections, distinguish shared qualities, and feature one of a kind attributes down through the different degrees of creature gatherings and subgroups. Among the most fundamental rules by which creatures are arranged is whether they have a spine. This single quality places a creature into one of only two gatherings: the vertebrates or the spineless creatures and speaks to a principal division among all creatures alive today just as those that have quite a while in the past vanished. On the off chance that we are to know anything about a creature, we should initially mean to decide if it is an invertebrate or a vertebrate. Well at that point be headed to understanding its place inside the creature world. What are Vertebrates? Vertebrates (Subphylum Vertebrata) are creatures that have an inside skeleton (endoskeleton) that incorporates a spine made up of a section of vertebrae (Keeton, 1986:1150). The Subphylum Vertebrata is a gathering inside the Phylum Chordata (normally called the chordates) and as such acquires the qualities everything being equal: reciprocal symmetrybody segmentationendoskeleton (hard or cartilaginous)pharyngeal pockets (present during some phase of development)complete stomach related systemventral heartclosed blood systemtail (at some phase of advancement) Notwithstanding the attributes recorded above, vertebrates have one extra quality that makes them remarkable among chordates: the nearness of a spine. There are a couple of gatherings of chordates that don't have a spine (these life forms are not vertebrates and are rather alluded to as invertebrate chordates). The creature classes that are vertebrates include: Jawless fish (Class Agnatha)Armored fish (Class Placodermi) - extinctCartilaginous fish (Class Chondrichthyes)Bony fish (Class Osteichthyes)Amphibians (Class Amphibia)Reptiles (Class Reptilia)Birds (Class Aves)Mammals (Class Mammalia) What are Invertebrates? Spineless creatures are an expansive assortment of creature gatherings (they don't have a place with a solitary subphylum like the vertebrates) all of which come up short on a spine. A few (not the entirety) of the creature bunches that are spineless creatures include: Wipes (Phylum Porifera)Jellyfish, hydras, ocean anemones, corals (Phylum Cnidaria)Comb jams (Phylum Ctenophora)Flatworms (Phylum Platyhelminthes)Mollusks (Phylum Mollusca)Arthropods (Phylum Arthropoda)Segmented worms (Phylum Annelida)Echinoderms (Phylum Echinodermata) Altogether, there are at any rate 30 gatherings of spineless creatures that researchers have recognized to date. A huge extent, 97 percent, of creature species alive today are spineless creatures. The soonest of all creatures to have advanced were spineless creatures and the different structures that have created during their long developmental past is exceptionally various. All spineless creatures are ectotherms, that is they don't deliver their own body heat however rather gain it from their condition.
Monday, August 17, 2020
Free Alcoholism and Drug Rehab Programs
Free Alcoholism and Drug Rehab Programs Addiction Coping and Recovery Methods and Support Print Free Alcohol and Drug Rehab and Recovery Programs There Are Options Even When You Cant Pay By Buddy T facebook twitter Buddy T is an anonymous writer and founding member of the Online Al-Anon Outreach Committee with decades of experience writing about alcoholism. Learn about our editorial policy Buddy T Updated on February 16, 2020 Spencer Platt Collection / Getty Images News More in Addiction Coping and Recovery Methods and Support Overcoming Addiction Personal Stories Alcohol Use Addictive Behaviors Drug Use Nicotine Use If someone sincerely wants help and is committed to stop drinking alcohol or doing drugs, there are several options available that cost very little or nothing at all. Professional Rehab Centers Yes, most residential treatment centers are very expensive and require that you have good credit and good insurance to attend. However, there are many facilities that offer alternative payment options, payment assistance or sliding-scale fees. It doesnt hurt to ask. Contact the facilities in your area and ask if they have any payment assistant plans for someone who lost their job or has no insurance.?? You may be surprised. Alcoholism Treatment Options State Supported Rehab Programs Most states and even some cities and counties offer outpatient and inpatient alcohol and drug treatment facilities that are completely tax supported and charge no fees. These programs can range from short-term detoxification centers, long-term residential treatment facilities to individual outpatient counseling at local clinics.?? State-sponsored programs generally have a long waiting list, as they are primarily utilized by people who are already in the system due to their interaction with agencies such as the Department of Family and Children Services, the county health department, or the criminal justice system. Also, because these programs are supported by tax dollars, in times of economic stress, they also can experience cutbacks in funding and restraints on the services they can provide, at the very time the demand for their services are increasing. Mutual Support Groups Alcoholics Anonymous has been around for more than 75 years for a reason. A.A. has helped millions learn how to live life sober while remaining self-supporting through the voluntary donations of its members. If you are committed to staying sober, you can find help and support by attending A.A. meetings, reading the literature and getting a sponsor to help you do the 12 steps. Research shows that any recovery program you choose works better if you include mutual-support group participation.?? Of course, for those who are not spiritually inclined, there are many secular support groups available also. Most of them have no fees or dues. How to Find a Support Group Near You Faith-Based Alcoholism Programs Faith-based outreach programs aimed at alcoholics and drug addicts have been around longer than any professional treatment centers or 12-step programs. For ages, religious organizations have reached out to their communities to help those who are struggling with alcohol and drug abuse. That has not changed. In fact, there are probably more programs than ever available now through faith-based outreach efforts with the increase in drug abuse in the past 40 years. From The Salvation Army to Jews in Recovery to dozens of Christian recovery programs, you can find faith-based alcohol and drug programs in almost every community.?? Most of these programs never charge you anything. Online Recovery Support In the Internet age, there are all kinds of options for finding online support to help you quit drinking or doing drugs. You can find email groups, chat rooms, bulletin boards, and instant messenger groups. If it can be used for communication, it can be used for recovery support.?? Any alcohol or drug recovery program you have ever heard ofâ"be it 12-step, faith-based, secular, professional or commercialâ"probably has an active online presence. The chat meetings that began here on the alcoholism site in 1997 are still up and running, but they are now located at StepChat.com. There are between 20 and 30 recovery chat meetings a day on the schedule.??? Also, this Alcoholism/Substance Abuse Forum has been active for more than 17 years. Many people have found the support they needed to remain sober by checking in daily with their forum friends and by helping others. What to Expect in an Alcohol or Drug Rehab Program
Sunday, May 24, 2020
Efficient Resource Allocation In Cognitive Radio Networks
Efficient resource allocation in cognitive radio networks considering time varying constraints Abstract: Wide spread acceptance of wireless technologies has given rise to increase in demand for bandwidth .cognitive radio was developed as a promising technique to overcome the scarcity of spectrum resources in wireless communication. The term cognitive radio is defined as an intelligent radio that can be programmed and configured dynamically. Particular portion of the spectrum can be used only by a specific user of communication systems i.e. licensed user (or) primary user (PU). The secondary user is cognitive user (CR). There are two main paradigms to implement CR in practical, namely interweave and underlay techniques. The main motive ofâ⬠¦show more contentâ⬠¦In underlay transmission method the secondary users use the licensed band along with the active primary users but to keep the interference to the PUââ¬â¢s under a predefined threshold level the SUââ¬â¢s will control their power accordingly, where as in interweave transmission the SUââ¬â¢s use the licensed band whe n no active primary user is present [3]. Spectrum sensing in cognitive radio is performed to know the surrounding radio environment such as PUââ¬â¢s existence and usage of spectrum in geo graphical area and it determine the spectrum holes. Based on the spectrum sensing results, the process of identifying the best channel to meet the QOS to the user is known as spectrum management. It assigns that channel to the cognitive user. Scheduling coefficients, rate, power are the resources available for cognitive radio to adapt. In spectrum management by using some time varying constraints it identifies the best channel in the spectrum, but there are still few challenges in design faced by cognitive radio paradigm For controlling interference we need some extra constraints. The volatile nature of CR may cause outdated statistical channel state information. It is difficult to acquire instantaneous CSI of the PU. For first design challenge, interference can inflicted by either through average (long term) transmit-power constraints or instantaneous (short term) constraints [4]. The instantaneous constraints have been focused as the second design challenge, handling these constraintsShow MoreRelatedOptimal Communication Of Real Time Data On Secure Cdma Ip Ran Network1097 Words à |à 5 PagesOPTIMAL COMMUNICATION OF REAL TIME DATA ON SECURE CDMA IP RAN NETWORK Abstract: This paper presents an optimal and secure communication of real time data over a CDMA based IP RAN network. In the process of data transmission, a new coding approach for security enhancement and quality improvement based on spectrum utilization and antenna coding is suggested. The traffic model is developed for image and audio data transmission over a wireless channel, having an interference of AWGN noise with fadingRead MoreLTE-ADVANCED Introduction: With the increase in the demands for high capacities, the mobile1000 Words à |à 4 Pagescontinuously upgrading their radio technologies to meet the demand. LTE advanced is the successor version of LTE (Long Term Evolution), which fulfills the entire criterion specified by the International Telecommunications Union (ITU) to be considered as 4G. In order to satisfy all the standards specified by the ITU there were many advanced technologies and capabilities that the older telecommunication systems did not include. There has been a rapid evolution in the radio access technologies over theRead MoreEnergy Efficient Wireless Network For Green Radio Project3294 Words à |à 14 PagesEnergy Efficient Architectures and Key Techniques to Enable Energy Efficient Wireless Network in green radio project Abstract: Technical innovations changed every day life as fast and profoundly as the massive use of personal mobile communications. With rapid increase of modern communications networks, problems like emission of CO2 and energy consumption has emerged which have a potential adverse impact upon the environment and their operating energy costs are also increasing. Since 2006, data trafficRead MoreStackelberg Game for Joint Power and Bandwidth Allocations over Amplify and Forward (AF) Cooperative Communications1507 Words à |à 7 PagesAmplify and forward cooperative communication scheme is modeled using Stackelberg market framework, where a relay is willing to sell its resources; power and bandwidth to multi-user in the system in order to maximize its revenue. The relay determines the prices for relaying usersââ¬â¢ information depending on its available resources and the usersââ¬â¢ demands. Subsequently, each user maximizes its own utility function by determining the optimum power and the optimum bandwidth to buy from the relay. TheRead MoreDynamic Spectrum Access Simulation5571 Words à |à 23 PagesSOFTWARE DEFINED COGNITIVE RADIO USING MATLAB SOFTWARE DEFINED COGNITIVE RADIO USING MATLAB INDEX ABSTRACTâ⬠¦Ã¢â¬ ¦.â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦....................................5 Chapter 1 -SOFTWARE-DEFINED RADIO 1.1 Introduction to Software-Defined Radioâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦6 1.2 A brief history of SDR â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.7 1.3 Role of SDR â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.7 1.4.1 Problems faced by Wireless Communication Industry Read MoreWireless Regional Area Network ( Wran )1764 Words à |à 8 Pagesincreased demand of wireless application has put a lot of constraints on the utilization of available radio spectrum. For the efficient spectrum utilization for wireless application IEEE 802.22 standard wireless regional area network is developed, which is based on cognitive radio technique that senses the free available spectrum. In this work we are evaluating the performance of wireless regional area network (WRAN) over physical layer by using QPSK modulation over Rayleigh fading channel and obtainingRead MoreCognitiveradio and Networking Research at Virginia Tech23281 Words à |à 94 PagesINVITED PAPER Cognitive Radio and Networking Research at Virginia Tech A large research team with a wide range of expertiseVfrom ICs and reconfigurable computing to wireless networkingVworks to achieve the promise of cognitive radio. By Allen B. MacKenzie, Senior Member IEEE , Jeffrey H. Reed, Fellow IEEE , Peter Athanas, Senior Member IEEE , Charles W. Bostian, Fellow IEEE , R. Michael Buehrer, Senior Member IEEE , Luiz A. DaSilva, Senior Member IEEE , Steven W. Ellingson, Senior Member IEEERead MoreDescription Of An Energy Efficient Multi Channel Routing Protocol ( Cfca )2451 Words à |à 10 Pagesclusters increases self-noise generated by these codes may cross threshold limit and reach capacity limit. This forces to look at multiple channel use for improved throughput and energy-efficiency. We present an energy-efficient multi-channel routing protocol (CFCA) for wireless sensor networks. By computing the size of each cluster and identifying non-overlapping clusters, the proposed method allows channel reuse within WSN. This algorithm optimizes number of channels required for the given WSN. Key words:Read MoreNetwork Effects On The Organization1433 Words à |à 6 PagesNetworks Effects on Organization Homework 2 Raghava Katreepalli, Dawg: 853242522 Introduction: This Paper discuss about network effects on two different organizations. Firstly it will discuss about network effects on physical organization and then about virtual organization. Network effects or function of network size and network strength [1]. The theory related to network effects on organization can be categorized into three parts [1]: i. depends on technology adopted i.e., what factors would contributeRead MoreThe Application Of A Self Organizing Network ( Son )8393 Words à |à 34 PagesAbstract A Self-Organizing Network (SON) is a compilation of functions (or actions) for the automatic design of communication nodes for optimized performance. Moreover, Self-Organizing Networks are computerized and optimized versions of cellular networks. Capital expenditure, also called CAPEX, is the cost of doing business to create a future advantage. Operational expenditure (OPEX) is the money that a business spends to transform stock into throughput. The self - organization is considered to be
Wednesday, May 13, 2020
The Hanging Stranger by Philip Dick Free Essay Example, 1000 words
Various writers have argued that following the rules of the society is an important consideration to prevent dire consequences. In his work, The Hanging Stranger, Dick has adequately outlined the presented statement. In The Hanging Stranger, it is evident that Loyce discovered that the fellow citizens in the city were indifferent to the stranger who was hanging within the city square. He realized that all persons who seemed typical as himself were pseudo-men. They were prone to following a group or accepting horrible situations since they did not have stable standards defining them independent of the available group in the society. Unlike Loyce, the other members of the community were willing to settle for horrible acts in the society defined by a high level of social injustice such as lynching and witch-hunt. Evidently, when Loyce engaged Fergusson in a conversation regarding the dead body, he put him off by stating, Take it easy, old man. There must be a good reason, or it wouldn 't be there (P. 13). Fergusson's words provide an indication that the element of injustice in the society cannot be easily addressed by a person who will acknowledge its existence. We will write a custom essay sample on The Hanging Stranger by Philip Dick or any topic specifically for you Only $17.96 $11.86/page The decision made by Loyce indicated a high level of indifference to the existing societal rule on stranger lynching, therefore, resulting in drastic consequences for him. Evidently, when the police arrived at the scene, Loyce provides that he was working underground the entire day (Dick, 1967). However, the police missed the explanation on the corpse and instead considered Loyce as a suspicious character.
Wednesday, May 6, 2020
The Attributes of a High Quality Accounting Standard Free Essays
What are the attributes of a high quality accounting standard? Globalization is a fact of life in todayââ¬â¢s worldwide economy. They are many barriers to achieving a true global market; one of these barriers has to do with accounting standards or the presentation of accounting information. Various users have diverse needs for financial information. We will write a custom essay sample on The Attributes of a High Quality Accounting Standard or any similar topic only for you Order Now Companies in different parts of the world had their own methods in preparing their financial statements. Trying to compare the accounting rules of these different companies would have been difficult. As a result, accounting bodies were created in order to standardize the accounting principles in order to avoid any difficulties in the future and make these methods comparable and uniform. As a result, this is how accounting standards were evolved. There are two major standard setting bodies in the world. These are the U. S Financial Accounting Standard Board (FASB) ââ¬â the standard they created is called the US GAAP (Generally Accepted Accounting Principles). American companies create statements that follow the US GAAP and the International Accounting Standard Board (IASB) ââ¬â the standard they create is IAS or IFRS. As far back as 1967 the Accountants International Study Group (AISG) began a foundation to publish papers on important topics. This led to an agreement in March 1973 to establish an international body writing accounting standards for international use. This is how International Accounting Standards Committee (IASC) came into existence. The objectives of the committee were to formulate and publish, in the public interest, standards to be observed in the presentation of financials statements and to promote worldwide acceptance. Also to work generally for the improvement and harmonization of regulation accounting standards and procedures relating to the presentation of the financial statements. The IASC survived for 27 years, until 2001 when the organization was restructured and the International Accounting Standards Board (IASB) replaced the IASC, and that any standards to be published after that would follow a series known as the International Financial Reporting Standards (IFRS). Some of the Characteristics of high quality accounting standards: â⬠¢Transparency: The information presented should be to be economically significant and an investor should be able to tell what is happening at the company by looking at the financial statement. â⬠¢ Comparability: The information provided should have common framework to enable review, analysis and interpretation of financial information across entities, countries and regions. The information should also allow an investor to compare the financial results for this year versus last year or the year before that within the given company. Credibility: With standard the companies produce financial reports that disclose similar results, which gains credibility. There is Uniformity in financial reports. â⬠¢Discipline: Mandatory accounts impose systematic on going regulations ââ¬â others can rely on information for making loan, credit and investment decisions Financial information should be as useful as possible for many different types of users for example investors, analysts, tax authorities and many more. An investor who wants to understand what is going on at a company will be able to look at the financial statement and come to a decision or develop an understanding of the company. Financial statements also allow an investor to compare across different companies; if they are looking to invest to two companies ideally, they should be able to look at the financial statement of the two companies and make a comparison. Financial Reporting Standards (FRS) has 30 standards and International Accounting Standards (IAS) has 41 standards. FRS 15 and IAS 16 have to do with Plant Property and Equipment (PPE). The accounting standard FRS 15- PPE ensures that tangible fixed assets, with the exception of investment properties, are accounted for in a consistent manner. In order to recognize the PPE in IAS 16 as an asset, it will have to receive the risks and rewards of the ownership transferred to the company and expect future economic benefits, for instance revenue. The cost of the asset must also be reliably measured. These two conditions apply for both initial cost and subsequent cost. Some assets that donââ¬â¢t bring future economical benefits still qualify for recognition as an asset. For instance assets that are required by law for safety or environmental reason to operate other resources. In relation to subsequent cost, some assets require regular major inspection, over hauling, replacement of major parts. All these should be included in the carrying amount of an item although incurred subsequently. This principle has conditions that are mandated worldwide which includes high quality standard by allowing fixed assets between any companies. An item of PPE qualifying for recognition shall be measured on the cost basis, which is purchase price and any directly attributable cost for example delivery, legal fees and any sort of testing cost that might occur. If they are any expected removal costs at the end of the ownership or before disposal of the assets, the company may be obliged to account for the removal costs. You normally find that this will occur toxic industries. High quality standards come into play in this section by allowing the results to be credible. If the rules were not set out world wide, then the final amount for different companies would differ, as some might include the attributable cost and some not. Subsequently there are options on how to measure the PPE, one of them is that you can use cost model or the revaluation model. If a company useââ¬â¢s the revaluation model, it should revalue it regularly. Depreciation is the reduction values of the asset due to wear and tear, normally done over time, or on a use basis. The three things a company needs for depreciation is depreciable amount, useful economic life of the asset, and this is either based on time or usually based on the amount of units it is going to produce. Lastly, the company will have to apply it on a systematic basis, by basing it on units produced, a diminishing value or on a straight-line basis. Sometimes components of the asset can depreciate separately. Derecognizing an asset is usually because that company has disposed of it, sold it or realized there is no future economic benefit left in the asset. Any gain or loss where the asset is derecognized is sent to the statement of comprehension income, not as revenue but as a sale of PPE. For investorsto make a decision to invest in a company, they would need high quality accounting standards to compare and decide which company to invest in, whether it may be in China or the UK. High quality accounting standards play a big role in all companies world wide, they provide useful, relevant information where the standards are comparable and result in full disclosure. Without them investors would not be able to make their decisions. How to cite The Attributes of a High Quality Accounting Standard, Essay examples
Monday, May 4, 2020
Havaianas free essay sample
The Success of a Flip Flop Havaianas is one of the most commented successful cases in business. It became famous for its market repositioning, advertisement with celebrities, and increase of portfolio. Havaianas, a Brazilian rubber flip flop, is now the most popular flip flop in the world as a result of a hard-working change in the Marketing Mix, which exceeded the flip flop conventionality and became a fashion article. The flip flop Havaianas began to be manufactured in 1962 by Alpargatas. The target market for this flip flop was the middle class. However, after a period, everyone was using it and the flip flop became too popular, according with Rui Porto, Director of Media and Communication of Alpargatas. The popularity of the product became a problem. In 1980, the widespread use of the flip flop lowered the profitability levels so much that it fitted in the category of commodity. Havaianas flip flop was manufactured only in a single model, the business was running risky and changes in communication would not be enough to modify this scenario. We will write a custom essay sample on Havaianas or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The Alpargatasââ¬â¢ strategy for Havaianas was causing a drastic change in the marketing mix. After the market repositioning strategy was established in 1994, the first step was to create other models of Havaianas. The idea was to create a new line of flip flop with different colors and shapes that would result in product segmentation. After that, the channels of distribution became focused on niche markets, where each point of sale received a different model, according to its target market. Lather then, the product display in retail outlets was modified to enhance the product and facilitate the choice instead of big baskets of mixed pairs. The last change, but not less important, was the communication. The communication focus changed of how the product was, e. g. a flip flop made by a soft rubber, to highlight the consumers and their attitudes. Moreover, among the communication strategies was sponsoring fashion shows, TV Shows, giving pairs away for celebrities and critics leaders. Also, the advertisements on TV, newspapers and magazines were focused in showing the spirit of good things by celebrities using the Havaianas flip flop. The result was that Havaianas became a fashion article and, now, the brand is placed on the side of big international companies, such as Channel, which sells its products among pairs of Havaianas in an action of co-brand. Nowadays, Havaianas is sold in 80 countries around the world reaching a sale number of 160 million pairs of flip flop per year. The Havaianas flip flop case shows is an example that there is no magic formula for success.
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