Convergence-towards-ifrs-in-malaysia-issues-challenges-and-opportunities Essay Example for Free

Convergence-towards-ifrs-in-malaysia-issues-challenges-and-opportunities Essay In the year 2008 the then Malaysian Accounting Standard Board’s (MASB) chairman, Dato Zainal Abidin Putih, announced that Malaysia will be converging with International Accounting Standard Board (IASB)’s International Financial Reporting Standard (IFRS). From that point onwards many initiatives were lined up by MASB and the Malaysian Institute of Accountants (MIA) in order to educate, train and inform all the relevant stakeholders in tandem with fast approaching deadline to converge, which is for the earliest year-end financial reporting date, 31 December 2012. On 19 November 2011, MASB issued the third accounting framework to be applied in Malaysia and this new accounting framework that is IFRS-compliant is dubbed as Malaysian Financial Reporting Standards framework (MFRS). The issuance of MRFS is vital to show and prove the Malaysian commitment and also it becomes a solid guideline for all entities that are administered by Securities Commission of Malaysia and the convergence begin on or after 1 January 2012. Historically, Malaysian accounting standards have always closely followed the former International Accounting Standards (IAS) and the current IFRS. This is due to the colonisation effect on Malaysia, where Malaysia was a British colony up to the year 1957 and many of the accounting standards applied in the United Kingdom has always made its way to be adopted by the Malaysian standard setters authorities and regulators. As Mohammad Faiz Azmi stated in forums that the Malaysian story of convergence has been a ‘slow and steady’ approach and this phased-in approach even though slower is expected to put Malaysian entities in a better position as the problems and challenges faced by Malaysian companies are far much reduced compared to other countries that adopted the ‘big bang’ approach, for example the South Koreans, where the accounting standard setters and regulators in South Korea agreed on full adoption of IFRS (Nazatul Izma, 2009; Suh, 2011) ACCOUNTING FRAMEWORKS IN MALAYSIA Currently Malaysian entities are subject to three sets of accounting frameworks, the first accounting framework is the old Financial Reporting Standards framework (FRS), next is the Private Entity Reporting Standards framework (PERS) and finally the Malaysian Financial Reporting Standards framework (MFRS). All these three frameworks are legally approved frameworks by MASB and can be applied by entities in Malaysia but subject to the type of entity. The three types of frameworks are outlined and discussed below. MFRS framework is to be applied by all entities other than private entities for annual periods beginning on or after 1 January 2012. Private entities are private companies which are incorporated under the Companies Act 1965, that are not itself required to prepare or lodge any financial statements under any law administered by the Securities Commission Malaysia or Bank Negara Malaysia. Private entities are also not subsidiaries or associates of or jointly controlled by an entity which is required to prepare or lodge any financial statements under any law administered by the securities Commission Malaysia or Bank Negara Malaysia. However ‘Transitioning Entities’ are excluded from applying MFRS and these ‘Transitioning Entities’ are entities that are in the scope of MFRS 141 for ‘Agriculture’ (equivalent to IAS 41) and IC Interpretation 15 for ‘Agreement for Construction of Real Estate’, (equivalent to International Financial Reporting Interpretations Committee (IFRIC) 15) including its parent, significant investor and venture. These ‘Transitioning Entities’ have an option to either apply the MFRS framework or the old FRS framework, but this leeway is only allowed for one year, as these ‘Transitioning Entities’ need to apply the MFRS framework by  Page 43 International Journal of Business, Economics and Law, Vol. 1 ISSN 2289-1552 2012 annual periods beginning on or after 1 January 2013 at the latest (Nazatul Izma, 2009; KPMG, 2011; Accountants Today 2012; Ganespathy, 2012; Jebaratnam, 2012). PERS framework is to be applied only by private entities but these private entities have an option to apply MFRS framework for annual periods beginning on or after 1 January 2012. If the private entities choose to apply MFRS framework and these entities are in the scope of MFRS 141 for ‘Agriculture’ (equivalent to IAS 41) and IC Interpretation 15 for ‘Agreement for Construction of Real Estate’, (equivalent to IFRIC 15), therefore known as ‘Transitioning Entities’, they have the choice to either apply MFRS framework or FRS framework, but these freedom is applicable up to 31 December 2012, as these entities need to revert to MFRS framework for annual periods beginning on or after 1 January 2013 (Accountants Today, 2012; Jebaratnam, 2012). FRS framework which is the Malaysian version of IAS, which has been the main accounting standards framework for nonprivate entities before the introduction of MFRS framework can be applied only by ‘Transitioning Entities’, but as stated earlier, such entities need to revert to MFRS framework for annual periods beginning on or after 1 January 2013 (Accountants Today, 2012; Jebaratnam, 2012) ISSUES AND CHALLENGES IN FULL ADOPTION OF IFRS IN MALAYSIA MFRS 1 covers issues pertaining to ‘First-Time Adoption of Malaysian Financial Reporting Standards’ and the transition date stated in MFRS 1 is the beginning of the earliest period for which an entity presents a full comparative information under MFRSs in its first MFRS based statements. Following the requirement of MFRS 1, MFRS 101 on ‘Presentation of Financial Statements’ requires reporting entities to present three ‘Statements of Financial Position’ and two ‘Statement of Comprehensive Income’, ‘Statements of Changes in Equity’ and ‘Statement of Cash Flows’ each. MFRS also dictates that entities need to present statement of financial position as at the beginning of the comparative financial year, therefore reporting entities requires their financial statements to be prepared based on the requirement of MFRS from the financial year beginning on and after 1 January 2010, or otherwise be very cautious to make retrospective restatements and/or reclassify items in all the financial statements and notes to accounts and the transition date would be on or after 1 January 2011. The expectation is that the entities are able to present MFRS compliant financial statements come the year-end financial reporting on 31 December 2012, which may become an issue, if these entities are not MFRS ‘ready’ (Accountants Today, 2012). Another challenge for full adoption of IFRS in Malaysia is that under MFRS 1, whenever the cost of complying with MFRS exceeds the benefits to the users of financial statements and also if retrospective application would mean that judgement by management of a known transaction is required, IASB would grant exemptions and therefore this would create unlevel playing field amongst non-private entities in Malaysia that are supposed to apply MFRS framework as the criterion for full-adoption. To ensure that the reporting entities in Malaysia are MFRS compliant, these entities should perform a comprehensive, thorough and detailed examination of the readiness of their entity in becoming MFRS compliance to avoid any investigation by the authority due to non-compliance after the grace period for full adoption is over. If Malaysia ends up trimming its MFRS as a convergence framework that can be adapted to fit the local conditions and not a one size fits all set of standards, because a full adoption forces countries to surrender their sovereignty, then Malaysia will have serious issues and will face difficulties to be endorsed as a country that compliances to full IFRS adoption (Nazatul Izma, 2009). But as it is evident, MFRS 141 and IC 15 for ‘Transitioning Entities’ is an exception given to such entities to comply to full IFRS adoption by reverting to MFRS framework for annual periods beginning on or after 1 January 2013. Even though the IAS 41 assumption that fair value can be measured for biological assets was an issue, but this sort of issues should be communicated clearly to the practitioners and this is where the education and training of the practitioners is key for a successful full adoption of IFRS. For example MFRS 141 (IAS 41) disagreement with IASB need to be entirely made clear to the Malaysian practitioners, as IASB currently have agreed to recognise palm oil tree as a non current asset and not as an inventory (Nazatul Izma, 2009). One of the most common perceived advantages of convergence to IFRS is the possibility of increased foreign direct investment (FDI) (Gardiner, 2000; Christiansen, 2002), but as of 2010, report on the most attractive FDI destinations, the world’s highest FDI receivers are China, United States of America and India, of which none have converged to IFRS. Therefore, the notion that IFRS convergence will attract FDI is not valid, and this so called advantage cannot be applied to entice countries to adopt IFRS for financial reporting of their entities. IFRSs for SME is another reason to ponder on the real plausibility of full adoption of IFRS. If MASB chooses to adopt IFRS for SMEs to replace PERS, than we will have another version of ‘diluted’ IFRS as a framework within the Malaysia accounting scenario. Dr Paul Pacter, the board member and chairman of the SME implementation group, mentioned that some topics in the IFRS were omitted from the IFRS for SMEs, due to its irrelevance and also due to the fact that the ‘diluted’ version will be a simpler option for the SMEs to apply (Nazatul Izma, 2010). The IFRS for SMEs were simplified on the recognition and measurement and the disclosures were also reduced. Brian Blood, the Chief Executive of Confederation of Asian and Pacific Accountants (CAPA) mentioned that the IFRS for SMEs were developed to assist SMEs to prepare and present high quality and timely financial statements and information. Other benefits of SMEs applying the IFRS for SMEs are that the financial reporting is done in a consistent manner and not too expensive to prepare (Nazatul Izma, 2010). Having said all that, the fact is that there is a different set of IFRS for SMEs, therefore, it does not allow for full adoption, but maybe just a mere convergence. James Sylph, the executive director, Professional Standards and External Relations of International Federation of Accountants (IFAC) in a forum in 2012, strongly advocated that national accounting standard setters’ authorities and regulators should move away from the mere concept of convergence to a more profound notion of full-adoption. Page 44 International Journal of Business, Economics and Law, Vol. 1 ISSN 2289-1552 2012 Mohammad Faiz Azmi, MASB chairman, indicated that Malaysia will not require the IFRS for SMEs to avoid an ‘underconverged’ version used by SMEs due to the lack of human resources to implement new IFRS based regulations; therefore MASB is still uncertain about how exactly they should deal with the issue related to SME and IFRS (Nazatul Izma, 2010) MASB together with MIA will have to look into the issue of the readiness of the Malaysian education system to deliver enough trained accountants that are IFRS savvy, as a full IFRS adoption can be burdensome and the human capital need to be created to fulfill this need. Mohammad Faiz Azmi mentioned that MASB is working with enforcers to amend the Financial Reporting Act (1997) to allow making amendments to accounting standards in Malaysia if there are any substantial issues that MASB disagrees with IASB (Nazatul Izma, 2009). This again will give some space for MASB for not to adopt the full adoption of IFRS as there will be some possible avenue to make changes in the IFRS provided by IASB. Companies Act 1965 and Financial reporting Act 1997 are the two most important acts pertaining financial statements reporting in Malaysia. The directors are supposed to be responsible for the preparation and presentation of a true and fair set of financial statements of reporting entities and these directors should be aware and be sure that their entities are IFRS ready.

The Impact of Computers on Education :: Educational Technology Essays

The Impact of Computers on Education Technology is all around us these days. If you don't understand the basics of computers and how to run one your choices of jobs and things to do are limited. Almost everywhere you go and every job you can think of uses computers. For this reason, computers have become a big part of the education system. I'm planning on teaching elementary students so I researched the impact that computers have had on teachers and students. When I become a teacher there is no doubt that I will use computers in my classroom and my students will do activities with computers. It is just the way to do things now. There are so many valuable programs out there to help students learn and to help teachers teach that computers are pretty much a necessity in classrooms. In my opinion for an elementary classroom there should be at least five to ten computers in each room. Without the access to the computers it is hard to take advantage of all the wonderful things a computer has to offer. Even using the internet has a source of information for the students or has a tutorial for students who are struggling. There are so many ways that classrooms will benefit from computers. The first thing I looked at was how teachers were being affected by computers. "Integrating technology into your teaching can change the way you deliver content to your classes.[1]" Not only are teachers affected by having to do grades and attendance by computers now but, they also have to worry about teaching their students about computers and integrating it into the daily lesson plans. By doing attendance on computers it saves a lot of time and confusion for schools. No one has to go around and pick up attendance and it does not have to be recorded anymore. Just one easy, quick step and it is all taken care of. In my opinion although computers can be very helpful it might take a while and some long hours for a teacher to switch over from running a classroom one way to using computers in their daily lesson plans.

Sleep and Mary J. Davis

S. No| Topic| Pg no| i. | What is Confidence building? Does Confidence really come with Knowledge? | 2| ii. | How does a Shark Hunt? | 3| iii. | What efforts are being taken to protect Endangered Wildlife? | 4| iv. | What are the dangers and hazards of Nuclear Power? | 5| v. | Why do we sleep? | 6| vi. | How does Tobacco use affect the human body? | 7| vii. | What are the causes of Tornadoes? | 8| viii. | In what ways do Video Games affect children and teenagers? | 9| ix. | What is stress? | 10| x. | What are the ways to speak effectively? | 11| xi. | Pros and Cons of Teamwork| 12| ii. | Which types of Shops do you use to buy different things? Why? | 13| xiii. | What is culture? Describe different types of company’s cultures. | 14| xiv. | Which is the most important Invention for the last 100 years? Which one do you wish had not been Invented? | 15| Table of content Descriptive Essay What is Confidence building? Does Confidence really come with Knowledge? Confidence is a posit ive feeling gained from a belief in your own ability of to do things well. Very few people succeed in building up their confidence level. When we born we cry because we are afraid of this world.It means that nobody is born with confidence. We have to develop our own confidence. It is not easy as it seems. There is a certain age at which the growing level of confidence stops working. Many of people failed in building up their own confidence (Adrian MacKay). Those who are self-confident about themselves have a strong sense of belief. Self-confidence is connected with possessing of certain skill sets or abilities, whether it is acquired or natural. While having ability in a particular area can help you to boost yourself. Someone who has no capability of doing something is always lack of confident (Coles).A person who is lack of self-confidence has a lack of self-belief in them. Lack in yourself comes when you feel insecure about something like place or with the audience you are facing. A person behaves like overly shy, having fear in themselves, forget what to talk about, start shivering and feel uncomfortable when they are lack of confidence. People with low self-confidence always stay away from other peoples. They have a limited mind set and their behavior changes unexpectedly. This lack of self-confidence puts them in a nonstop life cycle that reinforces their state of self-belief (Coles). Knowledge and confidence are two different things.Without confidence, knowledge is worthless. And without knowledge, confidence is useless. If we have to face the world so we have to combine our knowledge and confidence. Those people who are not able to combine their knowledge and confidence won’t have the chance to survive (Stephen Hetherington). Confidence and knowledge is the most powerful weapon of a person. If anyone knows how to use it so he can live on his life in an easy way. Even to become a successful man a particular person has to go through many difficulti es and have to keep struggling. A lose hearted person always think about his past and afraid to move on again.So if anyone wants to become a successful man he has to build up his confidence. References Adrian MacKay Coles Stephen Hetherington Descriptive Essay How does a Shark Hunt? Shark is a large and sometimes aggressive sea fish with a triangular fin on its back. They live in ocean but not in freezing areas like ANTARCTICA. To survive in water, they need salty water. They are mostly found in between the deep oceans. They cannot change their places like other species do. Some sharks use to live in natural environments. While other sharks’ like to live in dark, cold, rocky and sandy areas.Sharks use to travel to a long distances in seek of warmer and cooler areas where they can give birth to their babies in a year (Bobbie Kalmar, Molly Alien). The bodies of sharks are made of same parts but not all. As compare to other sharks they don’t have same size, shape and colo r. There are two types of shark bodies â€Å"Active Swimmers and Bottom Dwellers†. Those sharks who are â€Å"Active Swimmers† have their body in a shape that allows them to move with quick, easy movements in water with the help of powerful fins. And those sharks that are â€Å"Bottom Dwellers† have wide and horizontal bodies (Bobbie Kalmar, Molly Alien).There are many kinds of sharks in which three of them are a lot bigger. They are â€Å"White, basking and whale sharks†. The white sharks are 12 feet long and 4 meter large. Whereas basking sharks are 40 feet long and 12 meters large. And whale sharks are 50 feet long and 15 meters large. They can be compared as to school bus. So you can think how much bigger things they use to eat. But these three sharks eat only small fishes like Krill, which is not bigger than your finger (Mary M. Carlo). People usually fear from sharks because they think that sharks can eat them with their jaws by crushing and tearing them a part.Sharks use jaws to attack their enemies. But they don’t use them to attack humans. They never make humans as a target for their food. To sharks, humans look to them as a seal. So, only small number of sharks attacks humans. Sharks have sensitive nostrils that can track down a bleeding fish that may be far away from them of ocean (Christina Wilson). Sharks are the natural gift given by Allah to us. They are the natural beauty of sea. They live in a deep silent ocean. And can be of different size or color or shape. They can hunt any fish or human. They are harmful but it doesn’t mean that we just finish them off.Sharks cannot stop hunting because it’s in their nature. So we enjoy by making aquarium for sharks. Or we can watch them so we can understand that how they live in their world. References Bobbie Kalmar, Molly Alien Mary M. Carlo Christina Wilson Descriptive Essay What efforts are being taken to protect Endangered Wildlife? Wildlife is about al l animals, birds and insects that naturally inhabit a particular region. In the wildlife history in U. S. A, several of Bison were killed, just to clear the grasslands. This dangerous situation of Bison disturbed the public because they were the only largest mammals in U. S.A. But all hoofed mammals were completely removed from the larger areas to their original places in 1800s. In the east, there is no evidence about it that how many of them were searched out and destroyed completely by hunters (Brian Czech, Paul R. Kraus man, Center for American Places). Animals surely get diseases due to changes in environment or weather. Those animals which were used to export may have diseases in them. So they were kept in isolation, away from other animals to cure them from diseases. But those animals which were illegally moved from one country to another may carry diseases and not be cured.Some diseases include a large risk of life that they can finish numerous of animals. Like in Tasmania, h alf world’s mammals were killed by certain disease. These mammals were only found in Tasmania. Later on, scientists have discovered that those diseases that are new or moved into different areas of cities or countries are also effecting humans like HIV/AIDS, etc. (Jeanne Nagle). To save wildlife, U. S. Congress in 1973, passed the Endangered Species Act (ESA) which was reauthorized in 1988. The purpose of the (ESA) is to save wildlife species from human dangerous actions.To protect the species and their particular area where they live, all endangered plants and animals were listed by the U. S. Fish and Wildlife Service (USFWS). In spite of the fact (USFWS) is a part of the department. It had played an important role in conservation of wildlife (Marshall Cavendish Corporation). U. S. Congress decides to take a step of recovery for wildlife animals. The aim is to recover all animals so the protection will be no longer needed in the future. But the main problem was that it will take long time. And due to some factors loss cannot be recovered.But due to joint efforts of USFWS and other agencies they have succeeded in their recovery process. They have stopped the loss of wildlife animals by recovering 99% of animals in the world. Only less than 1% is left that have been listed from 1968 to 1993 that no longer exists (Marshall Cavendish Corporation). In this world, USFWS have managed to save the wildlife animals. But some of them were lost due to our irresponsibility. So it’s time that we also participate in this Endangered Species Act (ESA) with U. S. A. government. Try to protect them from any harm. Watch them to see how they live. Learn about them as much as we can.Tell others about them. Join USFWS and give money to help wildlife species. And to protect them and ourselves form any disease we have to take them to doctor for regular checkup. References Brian Czech, Paul R. Kraus man, Center for American Places Jeanne Nagle Marshall Cavendish Corporat ion Cause and Effect Essay What are the dangers and hazards of Nuclear Power? The misuse of nuclear power was started in 1933. A scientist name Hungarian physicist Leo Szilard made a theory of splitting the atoms to make a chain reaction. He said that by splitting the atoms into chain reaction can release energy that can cause an explosion.In early research, elements of atoms which are naturally unstable were discovered by scientists. These elements act in a process in which they keep changing and sending streams out called Radioactivity. So scientists discovered that these flying particles can be used as tiny missiles by splitting them in several parts. And that’s how invention of bombs was started (Susan M. Freese). Nuclear weapons were used in Second World War on the Japanese in August 1945, while ending the Second World War. This nuclear explosion set a dangerous example of world war. Because it makes people aware about the coming Modern World War.Due to such powerful bom bs humanity becomes unsafe. First the atom bombs were the only most dangerous weapon but now a bomb more powerful than atom bomb has been invented. Although it is too much small but it can cause great damage to humanity (Bernard L. Cohen, Sc. D. Professor at the University of Pittsburgh). In Russia 1986, a powerful nuclear bomb was exploded. This bomb realized the most dangerous rays in atmosphere. Several of peoples died in this attack. And many of them were died due to cancer because of radiation that was spread into the atmosphere. Nuclear weapons contains waste disposal with them.They can kill people when they touch them. That’s why they cannot be thrown like ordinary garbage. So they are stored in special cooling pools (Bianca Arista). In today’s world, 16 countries depend on their nuclear power in which France is on the number one. Nuclear energy has become inexpensive that anybody can buy it and use it for making bombs and other nuclear weapons. Nuclear power ca n cause many different changes in the environment like can have effects on human health. In the near future, it is expected to be cheaper than before (Chaves Jason). The use of nuclear energy nowadays has become too much common.As well as their price are also decreasing. In some countries the rate of crime is increasing day by day. When the nuclear energy start to split it causes a serious damage to earth because of which a natural disaster called earthquake happen. There is no stop to these hazardous powers. But scientists are working on to stop this danger of nuclear power so that they can remove risk of insecurity from people minds. References Susan M. Freese Bernard L. Cohen, Sc. D. Professor at the University of Pittsburgh Bianca Arista Chaves Jason Cause and Effect Essay Why do we sleep? Sleep is necessary for our health.Our body needs rest like it need water, food and oxygen. Humans are not machines. They work 12 hours so they need rest. Even a machine needs to take some rest after 7-8 hours. Many of scientists research on this topic that â€Å"Why do we need sleep? † . Researches have shown to us that when we sleep our body parts which are in pain gets rest (James A. Horne). Whenever we wake up we have more strength and feel better than before. So sleep makes us stronger. While if we won’t get some sleep, our head or body start to pain or we will begin to sleep in a standing or in a sitting position.People need 8 hours to sleep. 8 hours are max for sleep. If a person is getting a sleep 4-5 hours he or she will start confusing, become absentminded and see illusions (Mary L. Gavin, MD). Human brains carries two phase with them. REM (Rapid Eye Movement) and NREM (Non-Rapid Eye Movement) sleep. These two phases have physiological, neurological and psychological structures. In 1960s, two scientists defined a characteristic of sleep. They said that eight hour sleep will give you 5 sleep cycles. They also mentioned that that NREM cycles become s maller and REM sleep rises (Rebecca turner).Lack of sleepiness can cause our brain damages. There is a part of brain which works to control language, memory, planning and sense of time. If we don’t sleep, it will definitely have an effect on that part of our mind. And it doesn’t affect only on that part of our mind but also make us lack of physical and emotional health. In fact sicknesses like if we keep wide-awake our self, our brain starts to blackout and we start to feel doze (Alex West comb, Andrew Green). When we start to sleep our half body between 90-110 minutes is awake and half is as in sleeping position. In this situation, we can get up easily.But after 90-110 minutes, our muscles starts to relax and our body start to sleep. During sleep, if we entered the stage of deep sleep so we usually have some night terrors or sleep walking problems. But some children during a deep sleep get bed-wetting problems (Carlos H. Scheck, M. D. , Carlos Scheck). Sleeping is hea lthy for our body. It gives lots of benefits to us. A good sleep can keep you out of risks. Even avoiding 1 night sleep can make you kind of bad-tempered and awkward. After 5-6 days you will get health problems like illness, headaches and pain in muscles etc.So get some sleep to get ready for next day with more strength and power. References James A. Horne Mary L. Gavin, MD Rebecca turner Alex West comb, Andrew Green Carlos H. Scheck, M. D. , Carlos Scheck Cause and Effects Essay How does Tobacco use affect the human body? Tobacco is made from dried nicotine-rich leaves found in American plant, used for smoking and chewing. Tobacco was not so popular when it was first made. Its journey begins in 1600 from â€Å"BRAZIL†. It was then given in â€Å"ENGLAND† and then to â€Å"TURKEY† and so on. In England 1602, an anonymous doctor wrote â€Å"tobacco is bad for human health.It evaporates man’s unctuous and radical moistures†. And it was proved later t hat what doctor said, was true (Gene Barrio). There are many types of tobacco like, cocaine, hallucinate, nicotine, etc. They are spreading in human’s body with each and every sip they inhale. Inhaling tobacco damage human lungs and make human weak and unhealthy. It reduces human strength and making him addicted to it (Fowler, J. S; Volker, N. D. ). Tobacco plant â€Å"NICOTINE† is a main reason of deaths that are happing in this world. It cause more damage than any others herb. Nicotine contains the most dangerous poisonous oily liquid found in tobacco.As it has a bad effect on human health. At present, 3 million peoples are dying daily by the use of nicotine and if it continues so in the near future 2030, 10 million people will die annually (Fowler, J. S; Volker, N. D. ). Another plant of tobacco is â€Å"HALLUCINATE†. It makes a person to see something which is not actually there. After using it, it makes you aware of somebody’s existence which is not real and doesn’t belong to the physical world. Some examples of it are â€Å"DESERT MIRAGE†, or a â€Å"SOUND† we might have just heard. It also makes a person that everything around him is moving or revolving (Court JA).Third plant of tobacco is cocaine. It is an â€Å"addictive stimulant drug obtained from the leaves of a tropical plant†. This drug is self-administrated in several ways. Many people abuse it by snorting it thorough there nasal sinuses, either alone or with heroin (speedball) mixing in it. It’s another method of administration, which produces its effects more quickly is â€Å"smoking it in with the form of cocaine† (Court JA). In today’s world, tobacco is like a serious problem. People die every day without knowing the cause. And if they know its disadvantage so they don’t know how to stop it.Because it makes them relax, makes them feel what they want to feel. Some people takes these drugs because they want to forget something that happened in their past. I suggest that if we don’t stop now, so in the future there will be no human left on this planet. References Gene Barrio Fowler, J. S; Volker, N. D. Court JA Cause and Effect Essay What are the causes of Tornadoes? Tornadoes are a violent rotating wind storm. They create most powerful winds on the Earth and are capable of destroying anything that comes in their way. A tornado is formed when high and low pressure dash together.There may be local storms too. A typical tornado can be 400-500 feet wide with less than a 1000 thousand feet long and has winds less than 112 miles per hour. Whereas strong tornadoes are a mile wide with strongest winds more than 300-700 miles per hour and can survive more than an hour or 200 miles travelling along with the ground, smashing everything. (Seymour Simon) There are many types of tornadoes like hurricane, storm and typhoon. Hurricane and typhoon have the 200-300 mph speed of winds. Storms that gi ve rise to these tornadoes can cause numerous damages by ruining crops, or throwing things own to the ground at high speed. A biggest rock was found in Coffeyville, Kansas, on September 3, 1970; weighted 1. 67 pounds and was 17. 5 inched around, which was thrown by a storm lifting it above in the sky and then threw it from the sky at high speed (Howard B. Bluestein; Professor of Metrology University of Oklahoma). Many peoples have gone inside these tornadoes but only some of them were able to survive. On June 16, 1928, a man named Will Keller survived the tornado. He said that a twister approached his Kansas farm, Keller saw that something lift him over the ground and move slowly over his head.He reported that â€Å"It was a strong, gassy odor . . . a screaming hissing sound . . . I looked up . . . there was a circular opening in the center of the funnel. . . The walls of this opening were of rotating clouds and the whole was made brilliantly visible by constant flashes of lightnin g which zigzagged from side to side† (Joe Thorn) Later on there are some rules made for providing safety from tornadoes. Those rules for the safety from tornadoes are there must be a basement in house or a building. Or move to small interior room and get under the sturdy piece of furniture.Put as many walls as possible between you and outside. Stay away from windows. Get out of automobiles for shelter (Barry Leonard). There are many safety rules made for these tornadoes. Warnings were also given by forecasters. But these warnings or safety rules cannot save our lives. There is no perfect rule made up till now. But in the future there is. References Seymour Simon Howard B. Bluestein; Professor of Metrology University of Oklahoma Joe Thorn Barry Leonard Cause and Effect Essay In what ways do Video Games affect children and teenagers? Video games are the games played on a television screen.In the history of video games, the first game which was launched in â€Å"1958† is k nown as â€Å"TENNIS†. It was created by â€Å"William Higginbotham†. In 1972, another game was launched known as â€Å"PONG† which opened the doors for the future games. It was invented by Nolan Bushnell and Ted Danby. In 1975, a game name â€Å"GUN FIGHTER† was released by Tomohiro Nishikado. It was a shooter game. This game opened the doors for America. America uses this game for the Intel 8080 and made it a first game which is used on a microprocessor (By D. B. Weston). After 1990s the changes were made in video games and were continued.Later on, they has emerged computing, art work, 3d effects, graphics and some realistic photographic work by bringing them together. They made crime emerged including highway hijacking, mortal combat, etc. New technologies (games system) take place with improved graphics, speed, increased in CD-ROM capacity, etc. In 1995, it was observed that in homes more than 40% of children demand new games. Then computer games were started to make on a large scale using more machineries. Games started to fill with horror and terrifying imaginaries  (By Barrie Gunter). Young generation starts to become addicted to these video games.With the improvement in video games children start to seem lack in other activities. Young boys and as well as adults were also become a part of it. They were cashed using them to play these games. Different types of areas opened in which games were played. These games started to increase sale. Billions of games were sold in just one second. People start to love this. Because these games make them happy, feel them more excited. But somehow disadvantages were also seen. These games were making young people angrier. They start to become easily annoyed or irritate (By Barrie Gunter).Another disadvantage was these games cause effects on human health. Medical reports have shown that players are suffering from many diseases. According to Loftus (1983), young generations were having cont inuous or long lasting dull pains in their body. Those games in which analogs were used cause effects on skin, joint and muscle problems. When Loftus examined 65% of arcade video games players, they were suffering with â€Å"small bubbles on skin, fingers were filled with thickened and hardened skin, pain in their tissues and were having lack of feeling, thinking, reactions powers† (Barrie Gunter).Video games are harmful for children because they start to neglect from doing educational, social and leisure activities. They start to believe in imaginary world. Always think about something which doesn’t exist in this real world. To stop them from using video games is to involve them in other activities. Make them to participate in social life activities so that they can use their minds in right activity. References D. B. Weston Barrie Gunter Cause and Effect Essay What is stress? Stress is the body's reaction to any change that requires an adjustment or response.The body reacts to these changes with physical, mental, and emotional responses. Many events that happen to you and around you and many things that you do yourself put stress on your body. You can experience stress from your environment, your body, and your thoughts. Stress can be positive. For example, if a person is going to school for first time. So he will be excited but also nervous about being liked or accepted. As a result, a person gets frightened or nervous. Stress becomes negative. For example, if a person moves to new school leaving his good friends.As a result, a person gets headaches or stomachaches (Susan Gregson). Stress can lead to physical symptoms including heart attack/strokes, ulcers, diabetes, angina, cancer and rheumatoid arthritis. Physical disorders like anxiety and depression, including break down (Stephen Palmer). Human body was designed to respond â€Å"short-term† stress. A chronic effect can cause many problems on human body, including all kinds of illness es, syndromes, signs and symptoms (Kate Middleton). Stress also becomes harmful when people use alcohol, tobacco, or drugs to try and relieve their stress.Unfortunately, instead of relieving the stress and returning the body to a relaxed state, these substances tend to keep the body in a stressed state and cause more problems. Over 323,000 people are using heroin and 1. 67 million people are using cocaine in United States because of stress (Ray Goldberg). Stress has become the most serious problem now a day. Many people are disturbed because of it. There is no solution to this problem. Everyday overburden can cause a person into many diseases. So the only solution to this problem is that take only that much work which you can handle by yourself.And try to keep yourself calm. References Susan Gregson Kate Middleton Ray Goldberg Stephen Palmer Narrative Essay What are the ways to speak effectively? Effective communication is a skill which you can learn. It doesn’t matter how ol d you are? Or which kind of background you have? If you have confidence and knowledge you can learn it easily. An effective speaking gives a pleasurable effect to listeners. When you look back in history you can see the effectiveness of their dialogue. For example you can read the speech of the Great Martin Luther, who set out a great example of humanity (Sheryl Lind sell-Roberts).I can share experience of my university. It was the first day of my university when I entered my class room. I see that some of my class fellows were new and some of them were old friends. I introduce myself to new class fellows and as for the old one I reintroduced myself reminding them about our past class. I call my class fellows with their name so that I can remember them. I stand up when someone introduce himself to me, talk to them in good way and ask them about their past experience. Then at the end of my conversation I say good bye to all (Brain Tracy’s Blog).I remember when I was on the gro und floor having fun with my class fellows. I saw a student who was looking similar to me but I couldn’t remember his name. As a result, I wasn’t able to call his name but when I talked to him he told me that he was my school friend. It was the awkward moment for me because I don’t forget anyone. At that day, I promise myself that I will never forget anyone’s name. After that next day when everyone knows about each other, conversation becomes easier. If I want to talk to someone I get his attention first. Facing them and having an eye contact with them makes my message clearer (John A.Kline). Shaking hands before talk give a good impression on someone. I remember that when I was called by administrator in his office to change the card. As I entered the room I greet him without shaking hand. Thus, it gives a wrong impression. So I have to keep it remember that if I meet to someone always shake hand with him first (Jean Bordeaux). These are the effective co mmunication skills that a person needs. This will also help you in your journey. All you need is confidence and knowledge like me. I accept that I had made some mistakes too but it doesn’t make me a bad speaker.So start practicing it to have some new experience in your life. References Sheryl Lind sell-Roberts Brain Tracy’s Blog John A. Kline Jean Bordeaux Narrative Essay Pros and Cons of Teamwork Teamwork needs the organized effort as a group. Teamwork needs the participation of all members in the activity. Without participation team work is useless. To do teamwork all members must be connected with one another so they can communicate. And if one of the team members was informed late or doesn’t get the information at all. So he or she can get all of the other team members into trouble (Price Pritchett).Three years back, I and my team members got a project on â€Å"Govt. vs. public†. So I and my team members decided that we will start our search on projec t next day. Next day in the morning, my whole group was sitting together. They were having a discussion on the project that from where did they start their search? At 8:00 A. M. I come 2 hours late on that day. Although the ideas were too many in mind but I was confused that what should be the perfect idea? But when I shared my ideas with my team members, so some of them worked (Price Pritchett). The first idea of mine was to separate my team members into 2 groups.Group A will research on the role of Government. And group B will have a search on role of public. The second idea of mine was to give these 2 groups eras from 1951-2010. These eras were divided into 2 â€Å"1951-1981 and 1982-2010†. From 1951-1981 was given to the Group A. And the era from 1982-2010 was given to the Group B (Price Pritchett). We have almost 20 days left to complete our search. Search was completed in 12 days. Now we got only 8 days left to practice. So, I went to the teacher to share my idea. She s aid that I can make group to sit in front of each other and then have the discussion.ButIdidn’t agree with that idea of my teacher because on that day we have 1 hour and 30 minutes to talk on that topic. And if we continuously keep talking on one topic so audience will surely get bored. I start thinking and came up with an idea that if I can make a play on that topic, audience will take interest in it (Peter Levin). I and my team members practiced it every day 7-8 hours. I was having a watch on all team members. Because if one of our team members will not participate in group presentation. All what we have done would be for nothing. At last, on that day our play takes an interesting start.My team members were seemed to be very confident on that day. As I thought, audiences were getting into it. And in the end, teacher and everybody who were presented on that day like our role play (Peter Levin). Teamwork is a skill which requires bravery and wisdom. Only a hard worker can lea d a team to success. It needs a lot of courage to lead a team like I have done by understanding and making them believe in their selves. References Price Pritchett Peter Levin Narrative Essay Which types of Shops do you use to buy different things? Why? Shopping is a part of our life because they fulfill our needs.To do shopping you have to go shopping malls. Shopping malls in today’s world are huge. They deliver us everything that we want. Majority of people use to come at weekends like me. Shopping malls sometimes become congested. You can find thousands of shops in just one shopping mall with food and ice-cream shops, theater for movie and play land for children etc. I usually go on shopping with my family. Whenever I go to any shopping mall I use to enjoy myself (Anna Schiff). I and my family go to shopping malls because we get each and every single thing in just one place.And it’s the main advantage. I use to buy branded clothes from showrooms in the malls. Anothe r reason that I use to go shopping malls is that they attract so much. Special arrangements are made like expensive tiles, ponds, fresh flowers, lift, moving stairs, cleaned floors, sitting area for rest and lights give such an impressive view to me that I don’t want to come out (Michelle Gonzalez). There are lots of movies in theater ready to play. All we just have to do is select a movie and buy tickets for it. We usually came to theater after when shopping is finished.But my brother starts arguing with me. Whenever we come to shopping mall, he used to say â€Å"I want to go before the shopping†. Actually he wants all the fun before we can start shopping so he can have more time to play. He always spends money in play land in buying coins to play games in fun land (Cora Molinari). I used to visit mobile shops. I love mobiles because of their advance technology as well as impressive looks. Mobiles are the most advance technology ever created in world. New inventions l ike, touch screen, notebook, android mobiles are available. I want touch and android mobile.Whenever I go to shopping mall I ask my father to buy me a new mobile (Kim France, Andrea Linnet). Shopping malls have become expensive in these days. There is the main reason for it. Sometimes I think that even there is one place left in world where there is no issue of money? Where people are free to buy anything for them at low price? But I can only imagine all of this. So I suggest that always have fun in your life. And if you are not able to buy something from shopping malls so go to shops. References Anna Schiff Michelle Gonzalez Cora Molinari Kim France, Andrea Linnet Compare and Contrast EssayWhat is culture? Describe different types of company’s cultures. A culture is the arts, customs, and institutions of a nation, people, or group. But when we are talking about company culture it is different from the other cultures. It’s about what you have learned from those things which you practice there with other employee’s? Company Culture is entirely different from the hospital culture and university culture. We can understand the culture of company by looking it (Mats Elverson, Per Olaf Berg). There are two types of company culture â€Å"Corporate culture and Organizational Culture†.In Corporate Culture some people states that it is something which describe a business. But the other people view is that it includes employee arrogance, morals, finances and services. In Organizational Culture some people declares that it is about the way in which we do things around business. Whereas others people says that it is about something to do with the superiority and elegance of employees or those people who are there (Mats Elverson, Per Olaf Berg). Organizational Culture types are creating, collaborating, controlling and compete (Cameron, Kim S. and Quinn, Robert).However, Corporate Culture types are core, aspirational, permission-to-play and accide ntal (Mary J. Davis). The first type of Organization is creating in which people says â€Å"having organization highlighting with the change, alteration and organic processes of culture† (Cameron, Kim S. and Quinn, Robert). But in Corporate Culture first type which was core it says â€Å"it is more about values that are untouchable and acutely fixed with the ideologies that lead an employer’s† (Mary J. Davis). Rendering the second type of Organization Culture is control (hierarchy).It says that to share connections with the conventionally large, administrative corporation (Cameron, Kim S. and Quinn, Robert). Nevertheless second Corporate Culture type â€Å"aspirational† it says that those values that a company needs to succeed (Mary J. Davis). According to the third type of Organizational Culture is â€Å"compete (market)†. It is related to relationships, transactions, suppliers, unions, etc. (Cameron, Kim S. and Quinn, Robert). But in the Corporat e Culture type â€Å"permission to play† it relates with lowest negotiating that reflects morals required of any employee (Mary J.Davis). In the fourth type of Organizational Culture which is collaborating. It says that it is more about accentuating suppleness and decision rather than constancy and mechanism of Control and Compete (Cameron, Kim S. and Quinn, Robert). On the other hand the fourth type of Corporative Culture style which is accidental. It says that it can hold the time when beliefs rise (Mary J. Davis). We have discussed two Cultures of a company in detail with their types. So now they depend on person choice that weather he wants to apply Organizational Culture or Corporate Culture in his company.An Organizational culture can bring changes to the policies while a Corporative Culture brings physical changes in people only. References Mats Elverson, Per Olaf Berg Cameron, Kim S. and Quinn, Robert Mary J. Davis Compare and Contrast Essay Which is the most importan t Invention for the last 100 years? Which one do you wish had not been Invented? Science and Technology are changing this world day by day. It brings such a fast change in human life that it doesn’t only change the way of thinking but it also changes human’s life style, educational systems, etc.Science and technology have taught us the way to live our life. It has made our work easy by giving us the technology of machines One machine can do a work of hundred human’s within a second. For example, for fastest growth in agriculture new kinds of seeds, sprays, tractors are used. For fastest transportation trains, ships, air planes, cars, bikes are used. For fastest communication internet, mobiles are used. But the main role is played by computers. As everybody know that computers are the most common and fastest technology used in every home (P. Day). Computers are necessary in today’s life.Without computer we can’t survive. People in the past have a lo t of problems with them. Like in the past the people were disturbed with the use of animal skin, feather, grains, pens, inks, papers and chalk. But now we have to use nothing because of computers we can get all those in just one place. Calculation was the most serious problem in the past. Computer helps us to solve this problem. In bank all electronic fund transferring, maintaining of customer’s account, credits cards, bills payment, transactions, updating of account, are all carried by computer(Gary B.Shelly, Misty E. Vermont). Mobile phone are the another technology as gift of the science. As compared to computers the use of mobile are also common. In past time sometimes you forget your watch. So mobile helped to remove the wristwatch because you can forget your watch but cannot forget your mobile. It acts like your dairy. You can put as much notes as you want. You can call anyone at any time. It’s give you reminder which helps you to wake up in the morning. Calculat or and other extra options are also given to make your work easier.But mobiles now a day are creating problems (Adam Burgess). Cell phones are the part of everyday life for many people. Children, teenagers and adults have different kinds of uses of it. Adults use to stay in touch with business contact. But children, teenagers use to talk or send messages which are not necessary at the moment. In fact, if somebody has a nonstop use of it so they can cause headaches, brain tumors and other effects on health. Even international research has shown to us that mobile phones are damaging to health in the short or long term (George L.Carlo, Polly Thibodaux). Science and technology holds the advantages as well as disadvantages too. It may have transformed our life in modern life. Improve our way of living, public welfares, health and security. Brought many changes in our life but it has also made our life short. It has health effects like tiny size, minor the age, cause us stress, pain in ey e, etc. So we can hope from science and technology for better future but not a safe future. References P. Day Gary B. Shelly, Misty E. Vermont Adam Burgess George L. Carlo, Polly Thibodaux

Emotional, Emotional And Emotional Intelligence - 757 Words

Emotional intelligence is described as the ability for one to know and understand their own emotions as well as the emotions of others. However, understanding or knowing your emotional state is only half of the skill, one must be able to use the emotional information to guide them in there thinking and behavior towards others. As a leader we often don’t take the time to stop and recognize our current emotional state before acting on the situation. I believe this is due to the fact that our emotions and reactions are used so frequently that it becomes a natural habit, much like breathing. Everyone breathes with out ever having to think about it, but when you perform yoga you are asked to control your breathing to help relax your mind and body. Much like yoga, emotional intelligence requires one to first stop and recognize their current state, then based on the current situation, a leader must act effectively, but not in haste. Personally I think this is an area of my leaders hip that I need to work on. Within the last 6 months at my facility we hired a new CNO and during a meeting last month he did a little test on all of the leaders. He told us that an employee was hired to sit with an emotionally unstable patient all night to unsure nothing happened and that the patient didn’t leave. However during the night the employee fell asleep and patient got up out of bed and walked out of the hospital. Our CNO then asked how the group what type of disciplinary actions weShow MoreRelatedEmotional, Emotional And Emotional Intelligence1666 Words   |  7 PagesEmotional intelligence is ‘the ability to perceive emotions, to access and generate emotions so as to assist thought, to understand emotions and emotional knowledge, and to reflectively regulate emotions so as to promote emotional and intellectual growth’ (Mayer Salovey, 1997). 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In order for the change to take place, the employees, and the leaders should be adaptive to the environment, effective working and the continuous improvement ofRead MoreEmotional Intelligence7706 Words   |  31 PagesESSAY No. 19: EMOTIONAL INTELLIGENCE This assessment pertains to my personal emotional intelligence. This assessment aims to examine the four dimensions of my emotional ability and capacity based on Tapia’s emotional intelligence inventory chart. This assessment also aims to pinpoint the strong and weak points of my personal emotional behaviors especially in my daily encounter with the people inside and outside my organization. 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