Sunday, December 29, 2019

Definitions of and Treatment for Alcohol Abuse Essay

One out of every thirteen adults are considered to be an alcoholic or to suffer from drinking problems. Alcoholism is a developmental disease that progresses slowly over a number of years and is based on both the physical and emotional dependency on alcohol. In many cases it leads to brain damage or early death. Alcoholism is a chromic disease, which means that it will last a person’s lifetime. The risk for developing alcoholism is influenced by both a person’s genes and their lifestyle. Early symptoms of alcoholism includes putting an excessive importance on the availability of alcohol. An alcoholic usually has a high tolerance to alcohol, which means they are able to drink more and show less side effects when compared to another†¦show more content†¦It can permanently damage the central and peripheral nervous systems. If an alcoholic withdrawals from drinking it can cause shaking limbs, Hallucinations, and blackouts: Which can be fatal if they are not treated properly. Recent studies show that approximately fifty-three percent of adults in the United States have one or more close relatives that have drinking problems. Alcohol Abuse has cost the United States more than 220 billion dollars in 2005 alone. Problem drinkers are most often found in young adults between the ages of 18 and 29 years old, and the fewest in adults who are 65 years of age or older. Alcohol Abuse is one of the major risk factors for violence, and research shows that fifty percent of all homicides and forty percent of all assaults in the United States are alcohol related. In the United States, more than forty percent of the people who start drinking when they are fourteen years old or younger are more likely to become alcoholics than those who don’t. One in ten Americans, currently have alcohol problems. Alcoholics have the option of involving themselves in a treatment group, which may be an individual therapy, or a group therapy. (AA) Alcoholics Anonomous is one of the treat ent groups that is available, using the twelve step method in approaching sobriety. Some other treatment methods include doctor prescribed medications, which help to decrease the craving for alcohol. Some examples of prescribed medications that areShow MoreRelatedAlcohol Abuse And Alcoholism Abuse1458 Words   |  6 PagesThe alcohol abuse definition is similar to alcoholism in that in both cases alcohol is causing harm to the drinker s life and those around them. The difference is that those who abuse alcohol, but are not yet alcoholics, typically can put some limitations on their drinking and they have not yet become physically addicted to alcohol. The key to the alcohol abuse definition is not in the amount of alcohol consumed but on how it affects an individual. Alcohol abuse is a psychiatric diagnosis in whichRead MoreUnderstanding Addiction1317 Words   |  6 PagesThe Doctor’s Opinion, Dr. William Silkworth (1939) wrote the following, â€Å"We believe, and so suggested a few years ago, that the action of alcohol on these chronic alcoholics is a manifestation of an allergy; that the phenomenon of craving is limited to this class and never occurs in the average temperate drinker. These allergic types can never safely use alcohol in any form at all; and once having formed the habit and found they cannot break it, once having lost their self-confidence, their relianceRead MoreDID Essay1460 Words   |  6 Pagesmemories of trauma is important for a person living with DID, because this disorder is believed to be triggered by physical or sexual abuse in childhood. Young children have a pronounced ability to dissociate and it is believed that those who are abused may learn to use dissociation as a defense. In effect, the child slips into a state of mind in which it seems that the abuse is not really occurring to him or her, but to somebody else. In time, such a child may begin to emotionally and cognitively splitRead MoreEssay on Social Aspect of Substance Abuse1001 Words   |  5 Pagesbarbiturates, benzodiazepines, PCP, amphetamines, etc. The use of illicit drugs, such as alcohol and nicotine, are less frequently included in this definition, despite their widespread use and undisputed potential for harm. Substance abuse, however, is a more value-laden term which implies substance use, probably over time, which is somehow detrimental or harmful. Thus, substance use need not constitute substance abuse, although they often coexist. Wormer, Davis (2010) indicates that addiction is oftenRead MoreThe Substance Abuse/Life Circumstance Evaluation. The Salce1639 Words   |  7 PagesTHE SUBSTANCE ABUSE/LIFE CIRCUMSTANCE EVALUATION The SALCE model processes assessment of a character’s substance use/abuse by way of analyzing a broad variety of behavior. This version simulates the techniques and tactics that might be hired inside the personal interview system. It focuses on, and examines, styles of client solutions as opposed to relying generally on the client answers to the SALCE assessment tool. The intention of this assessment is to reach at the of adapted action to accompanyRead MoreHSM 542 Week 3 Assignment Essay639 Words   |  3 Pagessubstantial risks of physical harm to be taken into custody and undergo involuntary patient alcohol treatment.1 Other states have proposed or enacted bills that respond to women who expose a fetus to the harms of alcohol in pregnancy by means such as requiring involuntary civil commitment of the woman, requiring health practitioners to report newborns demonstrating prenatal exposure, expanding definitions of child neglect to include neonatal harm or prenatal damage to a child, and defining such actsRead MoreBiopsychosocial Model Essay1381 Words   |  6 PagesAspects of Substance Abuse One definition of addiction is a chronic, relapsing brain disease that is characterized by compulsive drug seeking and use, despite harmful consequences (NIH). Taking drugs can affect the biological process. Substance abuse is considered a disease of the brain, because drugs change the brain chemistry. Drugs change the brains structure and how it works. These brain changes can be long-lasting, and can lead to the harmful behaviors seen in people who abuse substances, BrainRead MoreNCH Case Study732 Words   |  3 PagesPhysicians at NCH provide the best care possible. The guideline for the management of alcohol withdrawal syndrome evaluation and treatment is a document that clinicians rely on. As it is, it provides the exact recommendation to follow in the implementation of orders to care for patients with AWS. Once the physician dictates the orders, a power plan is generated in the EMR. When the system triggers such alert, it is the duty of the nurse to acknowledge the order, which then the pharmacist verifiesRead MoreA New Paradigm Substance Use Disorder Treatment1656 Words   |  7 PagesRemission a new paradigm in Substance Use Disorder Treatment Addiction treatment is a complex and paradoxical issue. Despite the fact that most of the medical and academic institutions define addiction as a chronic brain disease, it is too often treated on an acute basis. Chronic conditions are defined by the World Health Organization (WHO) as requiring ongoing management over a period of years or decades and cover a wide range of health problems. The goals of chronic care are not to cure, but toRead MoreDrug Addiction And Drug Abuse1401 Words   |  6 PagesAn Essay on Drug Addiction and Drug Abuse Introduction: The terms drug addiction and drug abuse are often used interchangeably. However, they are in fact two separate situations. Drug abuse generally leads a person down the path toward drug addiction, but not every individual who abuses drugs becomes an addict. The definition of drug abuse continues to change because the term is subjective and infused with the political and moral values of the society or culture one lives in. An example

Friday, December 20, 2019

The Truth Behind Jfk s Assassination - 1510 Words

Few historical events are as hotly debated as the assassination of president John F Kennedy on November 22nd,, 1963. Many argue that we will never know the complete truth of what happened that day, and to an extent that is true. Peter Ling, author of the article â€Å"Killing Kennedy† argues that because of the ill performed and confused investigation of the assassination, too many details have been lost for us to ever find out the entire truth about the events that took place that day. There are others who believe that the evidence we already have is sufficient, even if some was muddled and lost. Someone who thinks along these lines is Max Holland, author of the article â€Å"The Truth Behind JFK’s Assassination†. He argues that even though the details are a little blurred, we know all that we need to know in order to understand what happened. I feel as though there is credence in both arguments, we should always strive to completely understand the events that h appen around us, but it is not always necessary to know about every single little detail. In his article Peter Ling argues that there were so many blunders caused by police and other investigators that it became impossible to learn the actual truth. He believes that this is the reason that there are so many conspiracies and other theories that surround JFK’s death. He believes that even though we have a basic understanding of what happened, there is still much that we do not know. Matt Holland wrote also about the KennedyShow MoreRelatedThe Assassination Of Jfk Assassination Theory1385 Words   |  6 Pagesessay is the JFK assassination theory. I would like to research this because I have seen documents and videos online and on television about the conspiracy but I have not done full research into it to see the facts. With the presidents of the United States they are able to make or break the country with their decisions, with that JFK was assassinated due to that and other reasons. I will be going into this research thinking that there is a conspiracy behind the assassination of JFK that it wasn tRead MoreJfk, An American Thriller Directed By Oliver Stone1349 Words   |  6 PagesJFK, an American thriller directed by Oliver Stone, arrived in theaters in December of 1991. The movie scrutinizes the series of events that culminated in the shooting of President John F. Kennedy and the ensuing cover-up perceived through the eyes of former New Orleans District At torney, Jim Garrison, who is played by renowned American actor, Kevin Costner. Some years following President Kennedy’s assassination, Jim Garrison filed charges against New Orleans entrepreneur Clay Shaw, who is playedRead MoreJfk : The Assassination Of President Kennedy1448 Words   |  6 PagesResearch Essay July 26, 2016 JFK On November 22, 1963 national tragedy struck America after the catastrophic death of the thirty-fifth president of the United States, John F. Kennedy. Kennedy arrived in Dallas with his wife, Mrs. Jacqueline Kennedy, by his side and rode in a convertible limousine behind John and Nellie Connolly through Dealy Plaza. When the motorcade took way through downtown Dallas, shots were fired at president Kennedy soon killing him. The assassination of president John F. KennedyRead MoreMilitary Industrial Complex During The Farewell Speech1710 Words   |  7 Pageswanted in the White House. Oliver Stone s film, JFK, explored the possibility that Kennedy was killed by a conspiracy involving the military-industrial complex. L. Fletcher Prouty, Chief of Special Operations for the Joint Chiefs of Staff under Kennedy, and the person who inspired the character Mr. X in Stone s film, wrote that Kennedy s assassination was actually a coup d à ©tat. ii. Secret Service conspiracy The House Select Committee on Assassinations reported that it investigated allegedRead MoreWho Killed Jfk? The Kennedy Conspiracy?1047 Words   |  5 PagesKevin Myers Professor Vollaro ENC 1101 June 8, 2016 Reader Response Essay â€Å"Who Killed JFK? The Kennedy Conspiracy† In The Week’s article, â€Å"the CIA, aliens and the Illuminati, those shots are continuing to reverberate across the US.† I believe the John F. Kennedy’s assassination was an inside job, the only problem is they’re so many variables, and so much controversy in that particular fragment of history; Politics, The Mafia, The Soviet Union, Possibly the CIA, our own government could all haveRead MoreWho Killed JFK? Essay1699 Words   |  7 PagesReview of Research The assassination of John F. Kennedy is said to be, as from the Warren report, a murder. The Warren report states that a man, Lee Harvey Oswald, fired 3 shots from the 6th floor of the Texas Book State Depository building. One missed the President’s motorcade completely; another hit President Kennedy in the neck, and the last hit him in the head, which was later said after an autopsy, to be the cause of death. The problem with the Warren report is that some eyewitnessesRead MoreJohn F. Kennedy s Assassination1739 Words   |  7 PagesF Kennedy grew up in a wealthy and very political family. His assassination was a shock to many. It was a time of Cold War and the peak of US involvement in Vietnam. It is important to understand the John F. Kennedy regime including both its national and foreign policy. You also need to look into his personal life. This would help to create motives, and find the primary aspect to consider when looking into any homicide, assassination or murder. He was the first president who was a Boy Scout, theRead MoreLee Harvey And The Assassination Of Jfk2462 Words   |  10 PagesLee Harvey Oswald and The Assassination of JFK On November 22, 1963 United States President John F. Kennedy was shot and killed in Dallas Texas. In September 1964 the Warren Commission, appointed by President Lyndon B. Johnson, presented an official report documenting the details of the assassination. This report concluded that Kennedy was killed by a man named Lee Harvey Oswald, and that Oswald acted alone. Ever since then there has been speculation concerning the validity of the Warren CommissionRead MoreThe Assassination Of John F. Kennedy3922 Words   |  16 Pagesthe 20th century is the assassination of John Fitzgerald Kennedy, the 35th President of the United States. Many people have theorized to the exact nature of JFK’s death but no one can seem to agree, but what most people do agree on is that the Warren Commission’s findings were wrong. Fifty years after the incident, 61% of Americans believe that Lee Harvey Oswald was not the only person involved in the successful assassination attempt. (Majority in U.S . Still Believe JFK Killed in a Conspiracy)Read More Political Communication in Oliver Stone’s Platoon and JFK Essay4747 Words   |  19 PagesPlatoon and JFK. Oliver Stone, a three-time Academy Award winner and known as one of the best filmmakers in his generation, ignores Hollywood convention warning against making films with a message. Among some of his great films, he made the two films Platoon and JFK. In Platoon, he presents a gritty and emotional examination of American soldiers during the Vietnam War through the lens of Chris Taylor, a biographical representation of himself and some of his own war experiences. In JFK, Stone mixes

Thursday, December 12, 2019

Organizations in Statistics Business Research Method

Question: Discuss about the Organizations in Statistics Business Research Method. Answer: Introduction Non-GAAP earnings method is a way to measure the earnings of the business organizations. In case of non-GAAP earnings, the earnings of the organizations are calculated over the GAAP earnings (Bentley et al. 2016). The non-GAAP earnings method is based on the logic management. The GAAP earnings of the business organizations can be supplemented by the non-GAAP earnings. Brown et al. (2016) mentioned that the non-GAAP earnings method provides better results than the GAAP earnings method. The non-GAAP earnings are more accurate that the GAAP earnings. Moreover, the non-GAAP earnings are more helpful for the investors (Black et al. 2015). However, with the help of this study, it will be tried to identify the implications of non-GAAP earnings on the financial performance and the future of the business organizations. At the same time, the research will also try to identify how much the use of non-GAAP accounting measures is beneficial for the investors. In order to achieve the goal, the res earch will analyze several existing researches on the similar subject matter and an in-depth literature review will be done for better understanding on the subject. Use of non-GAAP earnings method in current context In current business context, if the financial statements of different companies are analyzed, then it can be identified that the companies have used some methods of earnings measurement, which are different than the method prescribed by Generally Accepted Accounting Standard or GAAP (Isidro and Marques 2015). This earnings measurement method is known as the non-GAAP earnings measurement method. Malone, Tarca and Wee (2016) stated that the use of non-GAAP earnings measurement method is increasing day-by-day because it helps to get better outcomes to the companies and investors. Black et al. (2015) added that in case of USA, most of the companies in recent era are using the non-GAAP earnings method for measuring their earnings in a particular financial year. On the other side, Cormier, Magnan and Demaria (2016) argued that in present business context, many business organizations are using the non GAAP earnings measures along with the GAAP earnings measures. This technique of earning measurement has better impact on the financial performance of the company. The computation of earnings of the company by using the mixed method of GAAP earnings and non-GAAP earnings is more informative (Misund, and Osmundsen 2015). As per the current report on the use of accounting techniques, it has been identified that the use of non-GAAP earnings measurement method has increased from 358 in 2009 to 448 in 2015 in case of SP 500 companies. In case of the other companies, the number has grown from 280 to 407 (Linsmeier 2016). The number of companies in FTSE 100, which are using the non-GAAP earnings measures, has also increased. The different metrics, which are included under non-GAAP accounting measures are adjusted revenue, EBITDA, adjusted EBITED, EBIT, Adjusted net revenue, Funds for operations, Adjusted EPS, Average revenue per customers and free cash flow (Cheng 2016). If the statistics of FTSE 100 companies are checked then it can be identified that in current scenario, the use of non-GAAP accounting measures has been increased by 39% in computing and reporting adjusted operating profit, 11% increased in ascertaining the EBITDA (Leung and Veenman 2016). On the other side, Demerjian, Donovan and Larson (2016) mentioned that in current scenario, only 2% companies are there in United Kingdom, which are using the GAAP measurement methods purely. This indicates that 98% of the companies in United Kingdom are using non-GAAP measurement technique while calculating their incomes either directly or indirectly (Mergenthaler 2015). However, Misund and Osmundsen (2015) stated that it is not easy to ascertain the actual percentage of companies, which are using only the non-GAAP accounting measures. Reasons for which the companies are using the non-GAAP accounting measures As per PWCs report, the companies in todays scenario have agreed that the non-GAAP accounting standards provide some additional information to the stakeholders, which is not available in case of GAAP accounting measures. This additional information is very useful for the users of financial information of the companies. Bricker and Siegel (2016) noted that the main reasons for which the business organizations prefer to use the non-GAAP accounting measures is the availability of information. In support of this Black et al. (2015) added that the main aim of financial reporting is to provide required information to the stakeholders or the users so that they can take better decisions and in case of non-GAAP accounting measures, it is easily possible. It actually helps the stakeholders to understand the present performance and future possibilities of the company. At the same time, Misund and Osmundsen (2015) mentioned that, if the business organizations use the non-GAAP accounting measures, then it becomes easier for them to maintain the disclosure requirements. This means the non-GAAP accounting measures help to maintain the transparency level in the business organizations. Advantages of non-GAAP accounting measures Brown et al. (2016) believed that the use of non-GAAP accounting measures is very helpful for the investors because it helps to analyze the financial statements in a better way. If the use of non-GAAP accounting measures are analyzed then the following advantages can be derived: Non-GAAP accounting measures have no tendency to understate the accounting figures like, Earnings Per Share or EPS and EBITDA. Due to this, the actual income of the companies can be identified and the investors can take proper decisions as per the financial results stated in the financial statements of the companies (Mergenthaler 2015). In non-GAAP accounting measures, more financial information of the companies can be gained. The non-GAAP accounting measures provide detailed information about the financial activities and transactions of the companies, which is very helpful for the stakeholders of the companies (Linsmeier 2016). As the non-GAAP accounting measures provide the detailed views of the financial positions of the companies, the chances of misleading the statements are much less than that of the GAAP accounting measures. Hence, the chances of accounting frauds are limited in case of non-GAAP accounting measures (Leung and Veenman 2016). The non-GAAP accounting measures are more transparent than that of the accounting measures under GAAP. Therefore, from the above discussions, it can be said that there are many advantages that can be obtained by using the non-GAAP accounting measures. Due to these advantages, the use of this particular method has increased n recent era. Research objectives The primary objectives of this particular research will be as follows: To identify the benefits that the business organizations and investors can get by using the non-GAAP accounting standards To determine the relationship between the financial results of the companies and the non-GAAP accounting measures used by the companies To find out the challenges that the companies and investors face in using the non-GAAP accounting measures To identify the ways through which the challenges in non-GAAP accounting measures can be solved Research question The questions that will be answered during this research are as follows: What benefits that the business organizations get by using the non-GAAP accounting measures? What is the relationship between the non-GAAP accounting measures and financial performance of the companies? What are the problems faced by the companies and investors in using non-GAAP accounting measures? How the organizations can solve the problem areas in non-GAAP accounting measures? Research Hypotheses The hypotheses of this research will be as follows: H1: The mixed method of GAAP and non-GAAP accounting measurement helps the investors to analyze the financial statements in better way. H2: The mixed method of GAAP and non-GAAP accounting measurement does not help the investors in analyzing the financial reports. Research methodology Research methodology is the systematic way through which a research is carried on. In this particular research, the research methodology will be based on particular philosophy, approach and design of research. For a research project, there are mainly three research philosophies are available and these are positivism philosophy, realism philosophy and interpretivism philosophy (Silverman 2016). Positivism philosophy is based on the positivist or logical knowledge. This particular philosophy especially focuses on the facts and logic. On the other side, realism philosophy is based on the different aspects of reality like, beliefs, linguistic practices and perceptions. The interpretivism philosophy is based on social science (Mackey and Gass 2015). However, this research project will be based on positivism philosophy because this philosophy is easy to understand and it has well-defined structure that allows analyzing the data systematically. Research approach is as important as the research philosophy. There are two types of research approaches deductive research approach and inductive research approach (Flick 2015). In case of deductive approach, the research is done through testing the existing theories but in case of inductive approach, the research tries to set new theories. In this study, the deductive approach will be followed because this approach is simple and analyzing the existing theories includes less time and cost. For a research, the research design is also very useful. There are three research designs are available descriptive design, explanatory design and exploratory design (Smith 2015). Descriptive design helps to conduct the research by describing every facts and theories. On the other side, in case of exploratory research design, the research observes something and tries to explore the same. In explanatory research, the research explains the existing facts. In this study, the descriptive research de sign will be followed because it helps to analyze the research data in detail, which is very important to get the accurate result (Hovorka 2016). Project plan (Gantt chart) Activities Weeks 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Selecting the research Topic Background research Setting the aim and Objectives Setting the research questions and hypotheses Literature review Setting the research methodology Sampling Primary data collection Primary data analysis Secondary data analysis Data collection and analysis report due Linking the objectives with the findings Conclusion and recommendation Final business research thesis due Table 1: Gantt chart (Source: Created by author) Research process This research will follow a systematic process to achieve the final goal. The research process will start from selecting the perfect topic of the research. After that the research will gather some background information regarding the topic. This will help to prepare the base line of the study. After gathering enough background information, the study will set the aim, objectives, questions and hypothesis of the study. Then the literature review of the study will be started. During the literature review, the research will try to find out the answers of the research questions. In the literature review, at first the literature review will identify the GAAP requirement and non-GAAP requirements, so that the comparison between these two can be made. After that, the primary data will be gathered from the investors of Woolworths Limited and Wesfarmers Limited in Australia. The data will be collected through interview method. With the help of this data, the research will try to identify, how much the investors are benefited by using non-GAAP accounting measures and how much the investors prefer for the non-GAAP accounting measures. After gathering the primary and secondary data, the analysis will be done and the research will conduct in-depth analysis of the data through qualitative method. In the analysis, the research will try to identify the relationship between the use of non-GAAP accounting technique and the financial performance of the companies as per their financial reports. At the same time, it will also help to test the hypotheses of the study. Data collection and analysis methods Data collected is an essential part of a research project. The success of a research depends on the quality and type of data that it collects and analyzes (Singh and Tewari 2015). There are two types of data used in the research projects primary data and secondary data. As per the nature, the primary data are the new data, which is not available in any books, journals, websites and articles. On the other side, the secondary data are old or existing data, which are available in different journals, books, articles and websites (Smith 2015). In case of this particular research, both types of data will be used. The primary data for the research will be collected by using the interview method. The interview will be conducted with the investors, who invest in the two major companies listed under Australian Stock Exchange and that are Woolworths Limited and Wesfarmers Limited. The interview will be conducted with the investors because they have more knowledge of GAAP and non-GAAP accounting techniques as they deals with the analysis of financial reports of various companies. With the help of these interviews, it will possible to gather real data from the market. On the other side, the secondary data for the research will be collected from different journals, books, websites and the financial reports of various companies in Australia. Along with the data collection, data analysis is also an important part of the research project. The research gets the final result through the proper analysis of the collected data. The data of the study can be analyzed with the help of two techniques quantitative data analysis technique and qualitative data analysis technique (Flick 2015). Quantitative data analysis technique is a mathematical way to analyze the data. This technique is very useful for analyzing the data, which are collected through surveys. The results that are obtained through quantitative analysis are easy to understand because in this analysis, the result is in numeric format, which is easy to understand (Singh and Tewari 2015). Apart from the quantitative data analysis, there is also qualitative data analysis technique. In this particular technique, in-depth analysis of data is done. The qualitative data analysis technique is very useful for analyzing the data, which are collected through interview or focus group or observation (Smith 2015). This is not a mathematical technique of analyzing the data. In this particular study, the qualitative technique of data analysis will be selected because the data of the research will be gathered through interview. At the same time, the qualitative data analysis technique provides the detail view of the facts. Sampling technique and sample size The research in which the primary data is used, sampling is the essential part. Sampling is the process through which the research participants are selected for gathering the primary data. Sampling can be of two types probability sampling and non-probability sampling (Flick 2015). Probability sampling is done, where the population size is vast and the non-probability sampling is done, where the population size is less. In case of this particular study, the non-probability sampling method will be followed because the number of investors agreed for the interview is less. Due to this, the population size is small and so the non-probability sampling technique will be followed. The requires for the interview will be made to 20 investors in Woolworths and Wesfarmers Limited and it is expected that at least 50% that is 10 investors will be agreed to take part in the interview process. Possible limitations of the study This research may face some limitations, which create barrier for completing the research successfully. The first limitation that may take place is the availability of data. The primary data of the research will be gathered by interviewing the investors. However, convincing the investors for interview will be very difficult. Hence, the availability of proper data can be a limitation. Other than this problem, the time and costs may be the limitation of the study. This is because time and costs are limited and completing the study within that limited time and cost will be very difficult. Expected research outcomes It is expected that after conducting this particular research, the research questions will be solved. Based on the literature review, it can be expected that the research will identify a positive relationship between the use of non-GAAP accounting measures and the financial results of the companies. This is because with the help of non-GAAP accounting measures, the companies can identify the income accurately. At the same time, it is also expected that the study will identify that the investors of the companies are benefited because of the use of non-GAAP accounting measures by the companies like, Woolworths Limited and Wesfarmers Limited. Apart from these two, the study will also identify the other benefits and limitations or challenges of using the non-GAAP accounting measures. On the other hand, it can be expected that the research will identify the differences between the GAAP accounting measures and non-GAAP accounting measures. The hypotheses of the study are expected to be met . Reference list: Bentley, J.W., Christensen, T.E., Gee, K.H. and Whipple, B.C., 2016. Disentangling managers and analysts non-GAAP reporting incentives.Available at SSRN 2610995. Black, D.E., Black, E.L., Christensen, T.E. and Gee, K.H., 2015. CEO compensation incentives and non-GAAP earnings disclosures. Black, E.L., Christensen, T.E., Kiosse, P.V. and Steffen, T.D., 2015. Has the Regulation of Non-GAAP Disclosures Influenced Managers Use of Aggressive Earnings Exclusions?.Journal of Accounting, Auditing Finance, p.0148558X15599131. Bricker, W. and Siegel, M., 2016. Listening to Users on Transition Issues, Non-GAAP Measures, and Disclosures: Opening Remarks from the SEC and FASB.The CPA Journal,86(7), p.28. Brown, N.C., Christensen, T.E., Menini, A. and Steffen, T.D., 2016. Non-GAAP Earnings Disclosure and IPO Pricing.Available at SSRN 2803795. Cheng, C.S., 2016. Discussion of Nonà ¢Ã¢â€š ¬Ã‚ GAAP earnings disclosures and IFRS.Accounting Finance. Cormier, D., Magnan, M. and Demaria, S., 2016. A Look at EBITDA Reporting and Market.Cahier de recherche, p.02. Demerjian, P.R., Donovan, J. and Larson, C.R., 2016. Fair value accounting and debt contracting: Evidence from adoption of SFAS 159.Journal of Accounting Research. Flick, U., 2015.Introducing research methodology: A beginner's guide to doing a research project. Sage. Hovorka, A.J., 2016. Gender resources for urban agriculture research: methodology, directory and annotated bibliography. Isidro, H. and Marques, A., 2015. The role of institutional and economic factors in the strategic use of non-GAAP disclosures to beat earnings benchmarks.European Accounting Review,24(1), pp.95-128. Leung, E. and Veenman, D., 2016. Non-GAAP Earnings Disclosure in Loss Firms.Available at SSRN 2825977. Linsmeier, T.J., 2016. Revised Model for Presentation in Statement (s) of Financial Performance: Potential Implications for Measurement in the Conceptual Framework.Accounting Horizons. Mackey, A. and Gass, S.M., 2015.Second language research: Methodology and design. Routledge. Malone, L., Tarca, A. and Wee, M., 2016. IFRS nonà ¢Ã¢â€š ¬Ã‚ GAAP earnings disclosures and fair value measurement.Accounting Finance,56(1), pp.59-97. Mergenthaler, R.D., 2015. ACADEMIC EXPERIENCE.Review of Accounting Studies,20(1), pp.470-500. Misund, B. and Osmundsen, P., 2015. The Value-Relevance Of Accounting Figures In The Oil And Gas Industry: Cash Flow Or Accruals?.Petroleum Accounting and Financial Management Journal,34(2), p.90. Silverman, D. ed., 2016.Qualitative research. Sage. Singh, A. and Tewari, P.C., 2015. A Research Methodology for the Effective Implementation of JIT Based Production System in Indian Automotive Industries. In2nd Mechanical Engineering Graduate Research Symposium (MEGRES), March(Vol. 21). Smith, J.A. ed., 2015.Qualitative psychology: A practical guide to research methods. Sage.

Thursday, December 5, 2019

Essay On The Baroque Art Period Example For Students

Essay On The Baroque Art Period Throughout history all cultures have been influenced by music. Since the Baroque period music has evolved and changed to meet the needs of the composers, listeners and of the culture as well. Ever since the monolithic chant of the previous millennia the western musical tradition been a mirror to the turmoil and the triumph in the European society. Influenced by religion, nationalism, geography, living conditions, imperialism, pragmatics, social mores, traditions, etc? western music has evolved into a mighty being that still will endure for centuries. Before the Baroque era in music there were many forms of western music. Most of this music was monophonic, sung in chant used mostly for religious purposes. During the previous millennia most music was sung in chant form with very little accompaniment, save a harp or a violin. In these times music was a simple art, sung by the people to praise the Lord. Eventually polyphonic music developed, first starting as monophonic chant sung in thirds and fifths, and later contrapuntal music was created. During this time the music notation system was standardized, originally a modified Greek system; music notation evolved into the notation that is used today. Having the use of music notation set the foundation for Baroque music and for all music after that. In the late sixteenth century and early seventeenth century the Baroque style of music started in Italy. Italy, where the renaissance started, was able to create a new type of music rich in feeling, but less intricate than much of the previous renaissance music that was centered towards the north (France and the area now occupied by the Netherlands). New ideas, like interplay between the various instruments in an orchestra, became prevalent, unlike the monophonic music of previous years. As new instruments were incorporated into orchestras and compositions became increasingly more instrumental interplay had an increasing new role in the new baroque music. Claudio Monteverdi was a pioneer in the field of music at this time. His new operas contained many instances on interplay and sudden contrasts in feeling. As the seventeenth century progressed base parts in music became increasingly more important as the new basso continuo, idea formed. In the basso continuo soprano and alto voices in the music would be constructed on a platform of bass chords that gave meaning and structure to the music. During the Baroque period new forms of presenting music were invented. The cantata and oratorio were created as new forms of vocal pieces. Both of these forms had repeating phrases that structured the pieces with minimal orchestral accompaniment. New forms of music were written in continuous contrapuntal form with no distinguishable movements, the most famous of which was the fantasia. Other forms such as the sonata had many homophonic and contrapuntal movements that contrasted witheach other. There were many pieces that were a theme and variations called a passacaglia. The concerto was a solo instrument that played against an orchestra that differed on many musical, rhythmical and dynamic levels. The concerto was one of the most important forms of music that came out of the Baroque period. During the Baroque period there were many new influential composers. These composers included the Italian composers Alessandro Scarlatti, Arcangelo Corelli Domenico Scarlatti, and Antonio Vivaldi; the Italian-Frenchman Jean Baptiste Lully; the English composers Henry Purcell; and the French composer Jean Philippe Rameau. Towards the end of the century, music became more fluid and romanticized. The ideas of contrasting movements gave way to pieces that more or less the same general musicality and character all the way through. Towards the end of the Baroque period, the great composer J. S. Bach shined and wrote some of the best Baroque pieces ever written, still Baroque in style, but giving way to the new classical period. During the mid eighteenth century there was a reaction to the Baroque style of music. People were tired of the ridged counterpoint that governed the baroque music. .ua6513a6098dc428d815eb2202bd283c9 , .ua6513a6098dc428d815eb2202bd283c9 .postImageUrl , .ua6513a6098dc428d815eb2202bd283c9 .centered-text-area { min-height: 80px; position: relative; } .ua6513a6098dc428d815eb2202bd283c9 , .ua6513a6098dc428d815eb2202bd283c9:hover , .ua6513a6098dc428d815eb2202bd283c9:visited , .ua6513a6098dc428d815eb2202bd283c9:active { border:0!important; } .ua6513a6098dc428d815eb2202bd283c9 .clearfix:after { content: ""; display: table; clear: both; } .ua6513a6098dc428d815eb2202bd283c9 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua6513a6098dc428d815eb2202bd283c9:active , .ua6513a6098dc428d815eb2202bd283c9:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua6513a6098dc428d815eb2202bd283c9 .centered-text-area { width: 100%; position: relative ; } .ua6513a6098dc428d815eb2202bd283c9 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua6513a6098dc428d815eb2202bd283c9 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua6513a6098dc428d815eb2202bd283c9 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua6513a6098dc428d815eb2202bd283c9:hover .ctaButton { background-color: #34495E!important; } .ua6513a6098dc428d815eb2202bd283c9 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua6513a6098dc428d815eb2202bd283c9 .ua6513a6098dc428d815eb2202bd283c9-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua6513a6098dc428d815eb2202bd283c9:after { content: ""; display: block; clear: both; } READ: What is Art? Argumentative EssayInstead new composers chose to compose a new form of music that was happy and jubilant to mirror the times of great exploration and hope for European society. New music, like the rococo written by the French composer Fran? Â §ois Couperin showed the new jubilance in music. This new music was broken into several contrasting movements with different conversations and phrase. Music became more like a happy dance during this period. During the classical period tonality was brought to new heights. New complex harmonic textures were used that facilitated the use of new tones and chords within a key. Like in the Baroque era, the concerto and sonata were used as art forms. In the Classical period the symphony and string quartet were added as new acceptable art forms. Most of these forms included three or four contrasting movements that ended in a finale that brought closure to the work, ending in the chord of the key the work was written in. As new instruments were developed, new arrangements were written to incorporate these instruments in new music. New compositions only for wind instruments were written at this time, a phenomena almost unheard of in previous times. Towards the end of the classical period the focus of new composing centered on the Viennese classical school. Out of this new school of composing came such great composers as Franz Joseph Hayden and Wolfgang Amadeus Mozart. During this time opera lost a lot of its musical intensity and became a series of arias that showed off the singing talent of individual soloists, as opposed of that of the whole group. This tradition would later change with the advent of the Romantic period. The Romantic period started in Europe as a reaction to the jubilant happiness of the classical era. During the nineteenth century there was a lot of tension in Europe as the forces of Nationalism and Militarism gripped Europe. There had been changes in Europe since the advent of Classicism. There were many mighty revolutions like the one that started in France in 1789 and spread. These revolutions made for the age of liberalism vs. conservatism. These events put a new fire into the nineteenth century and made for a new age. One of the major musical forms of the romantic period was the Opera. German composers such as Wagner wrote great operas with a growing emphasis on fluid orchestral parts. New romantic operas were known to last over five hours with long, fluid and powerful lines. Many operas written by German composers and most of the operas written by Wagner instilled German pride and increased an ever growing feeling of nationalism and anti-Semitism. In France opera became more sentimental and simplistic. As in Germany the focus of the opera began to shift towards the choral and to the orchestra. Often the orchestras had large ensembles to show the grandeur of the age. Bizet and Faure were two of the more famous French opera composers. In Italy the operas that were written were more marcatto and joyful. Composers such as Rossini used much rhythmic energy, using various staccato phrases to achieve a more buoyant opera. Later towards the end of the nineteenth century the composer Verdi made more of an orchestral significance and wrote opera that was more fluid. During the nineteenth century the symphony form changed a lot, teeter-tottering between musical styles. Many people were thinking should music have a theme? This was debated throughout the century. As the century progressed, the symphony became the predominant form of musical expression. The beginning of the century started out with Tchaikovskys 1812 symphony. This great feat of romanticism by many is considered one of the centurys best works. Like many composers of that time, his fluid and romantic tones amazed listeners. Smetana in Mein Vaterland expressed the nationalism in Bohemia. He was one of the first great Czeck (Bohemian) composers. In Russia, Moldovski, Rimkey-Korsekov (Arabian Knights) and others made for a great resurgence of nationalistic pride in Mother Russia. .u59c9b216a9940a5bbecb1358fef8ade9 , .u59c9b216a9940a5bbecb1358fef8ade9 .postImageUrl , .u59c9b216a9940a5bbecb1358fef8ade9 .centered-text-area { min-height: 80px; position: relative; } .u59c9b216a9940a5bbecb1358fef8ade9 , .u59c9b216a9940a5bbecb1358fef8ade9:hover , .u59c9b216a9940a5bbecb1358fef8ade9:visited , .u59c9b216a9940a5bbecb1358fef8ade9:active { border:0!important; } .u59c9b216a9940a5bbecb1358fef8ade9 .clearfix:after { content: ""; display: table; clear: both; } .u59c9b216a9940a5bbecb1358fef8ade9 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u59c9b216a9940a5bbecb1358fef8ade9:active , .u59c9b216a9940a5bbecb1358fef8ade9:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u59c9b216a9940a5bbecb1358fef8ade9 .centered-text-area { width: 100%; position: relative ; } .u59c9b216a9940a5bbecb1358fef8ade9 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u59c9b216a9940a5bbecb1358fef8ade9 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u59c9b216a9940a5bbecb1358fef8ade9 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u59c9b216a9940a5bbecb1358fef8ade9:hover .ctaButton { background-color: #34495E!important; } .u59c9b216a9940a5bbecb1358fef8ade9 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u59c9b216a9940a5bbecb1358fef8ade9 .u59c9b216a9940a5bbecb1358fef8ade9-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u59c9b216a9940a5bbecb1358fef8ade9:after { content: ""; display: block; clear: both; } READ: Art Appreciation Ch. 4.3Great composers like Paganini, Brahms, Schubert, Sibelius and Camille Saint-Saens wrote great virtuosi music unheard until that the time. Because of the expanding world of music, the rules changed and fragmentation started as new great music changed the globe. The idea that music was not just a song with themes, but more like a poem, was given by Gustav Mahler who wrote whole boisterous symphonies showing the greatness and brevity of the human soul, all with no rhyme or reason to it. Towards the end of the century composers such as Debussy used traditional forms plus the episodic use of changes in tempi and changes in thematic character. The beginning of this century was characterized by the amazing brilliance of Stravinski in the Firebird. in the Twentith century after World War I, a new feeling of loss of identity was felt. Older composers like Prokliev and Stravinsky showed great change, switching from a neo-classical style bringing chaos into their music after the war. Newer composers like the German Gustav Holst showed great chaos in their music by using strong, fragmented rhythms and dissident harmonies. Shostocovich brought the disunity of music to new heights, while commenting musically on his countrys political and economic situation during and after World War II. After the war, new ideas like minimalism lead by Glass and Reich and electronic music lead by Stockhausen, have pervaded into classical music, pushing the classical world to new boundaries. In conclusion, western classical music has evolved since its beginnings in the previous millennia. This music has changed from dainty harmonies to raucous twelve-tone melodies. The music of the Western world has been influenced by and has changed the world as we know it.