Financial Reporting Appraisal Essay Example | Topics and Well Written Essays - 4500 words

Financial Reporting Appraisal - Essay Example Many authors have dealt with the issue of clarity and understand ability of the annual reports (Lee and Tweedie, 1975; Smith, 1992; Keane, 1977). In fact many authors emphasised the fact that shareholders tend to read the narrative part of the annual report which normally includes good news, rather than reading statutory part and usually investors make their investment decisions depending on those good news (Tauringana and Chong, 2004; Smith and Taffler, 1992). However In order to make an informed investment decision, an investor who is contemplating investment needs to understand both the potential rewards and the associated risks (IOSCO, 1995). The main aim of this report is to summarise what has been proposed so far about improvement in effectiveness of annual reports in shape of 11 models discussed in ICAEW report. A judgement criterion has also been prepared according to which the annual reports of three company Johnson Matthey plc, Smith and Nephew plc and Smiths Group plc will be analysed. An award will be granted to the Company, which has adopted most of these models in order to improve business reporting and serving the needs of the users. Problems addressed: With the changing business methods and environment the values playing important part in business has also changed. The label of assets has transformed from tangible to intangible assets. In this scenario it is become difficult for the users to analyse the future performance of the company. The companies mostly practise the old traditional accounting techniques according to which intangible assets such as knowledge brand etc are not included in the financial statements as assets. Although in today's business scenario it is important for the users to have complete knowledge of these intangible assets in order to undertake their decisions accordingly. Solution provided: The authors of the model proposed that in order to help the investors and users to evaluate the value of the company the information provided needs to be more transparent regarding the intangible assets as compare to the past. The model suggest that all the tangible and intangible assets need to be continuously, means used to their fair values and should be reported in order to provide the clear and transparent information. The model gives three dimensions to the information 1) Assets and their configuration represented by company. 2) Information on assets relating to external environment management process and value. 3) Time. The model suggests the businesses to reveal information about their mission, strategy, and business process and risk management. The model can best serve the purpose of today's users since it provides information in many segments, which can help the user to find out the information, related to him. The model is the best way to respond to the needs of openers and transparency, which will be the most attractive value generating forces in the future. Criterion no. 2: Hermes Principle: (ICAEW, p. 65) Problems

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In normal cases the immune system's white blood cells protect the body from harmful substances, called pathogens. A pathogen is anything that tries to harm the body. Some examples of pathogens are fungi, bacteria, protozoans, and viruses , and blood or tissues from another species or person. The immune system produces antibodies that destroy these harmful substances. An antibody is like a protein marker produced by B-Cells to identify foreign objects. Unfortunately, as useful the immune system is for our bodies, there are many disorders and diseases related to it. Immune system disorders cause low immune activity or over immune activity in the immune system. During immune system over activity cases, the body damages and attacks its own tissues; these diseases are known as autoimmune diseases. Immune deficiency decreases the body's ability to fight pathogens, causing a higher chance for infection. Allergies are an example of the immune systems over-activity diseases. Allergies occur when the immune system reacts to foods or substances that are not harmful. The most common allergens are pets and pollen. When the immune system senses an allergen, it releases unneeded chemicals. Histamine for example, is one of the chemicals that are released after the immune system senses an allergen; it triggers an inflammatory response. Allergic reactions like this have many symptoms that can include breathing problems, eye irritation, rash, even nausea and vomiting. Asthma is a condition where the immune system becomes over-active in the bronchi. Many people with asthma suffer constriction in their bronchial tubes, which make it harder to breath. An asthma infected persons airways are almost always under inflammation. There is no total cure f... ...rittle bones, and death; 20% of people who have a thyroid storm die. The final immune disorder I want to mention is immunodeficiency. Immunodeficiency is the failure of the immune system to protect the body from harmful substances and infection. Most of the time it is caused by the absence of some components needed. The main cause of immunodeficiency around the world is the Human immunodeficiency Virus (HIV). HIV attacks and kills a crucial part of the immune system; T helper cells. T Helper-Cells kills infected cells. And without T-Cells many other immune cells cannot work properly, including B-Cells that make antibodies. A person infected with HIV may not show any signs or symptoms for years. But as HIV kills more and more T-Cells die the body becomes more vulnerable to infection. And when infected cells outnumber uninfected cells, then the patient will have AIDS.

Title: Being an Inspirational Teacher and Maintaining the Passion.

OUTLINE Title: Being an Inspirational Teacher and Maintaining The Passion. Introductory Paragraphs a)General Ideas ? Teacher is an amazing profession in which you can change the lives of hundreds. They can mould beliefs and behaviors, setting an example to follow. ? To motivate students to learn different things. This may seems easy for teachers but there direct impact on careers. Many teachers start out with a great passion for the profession, but it can be a difficult job when students lack some physical or mental capabilities. b)Thesis Statement (Specific Idea) Opportunity to share your passion and foster it in others. Teachers are able to get the best out of the people they teach and they are profoundly admired. Body Paragraph 1 (a)Topic Sentence ? Being a teacher will inspire others. By sharing your knowledge and attention with your students, you'll influence who and what they will become – not only in the professional realm, but also personally. (b)Supporting Details (el aboration) ?A good teacher will constantly update material and methods. ?Inspirational teacher must always be in fashion to attract students. Must update their own knowledge as well. ?Be a coach and a model to the students. ?Can change a child's life for the better future – You may be the only one who believes in them and encourages them to do their best. ?Incorporate some of the positive changes that you wish you had experienced in the classroom as a child to the students. Body Paragraph 2 (a)Topic Sentence ?As the time passes, some may find their passion on teaching started to wane. which can be counterproductive both to them and their students. However, there are things you can do to help yourself maintain a passion for teaching. b)Supporting Details (elaboration) ?Remember why you got into teaching in the first place. ?Spend time thinking about the children and how you can make a difference in their lives. ?Think about the successes that you’ve had – childre n that accomplished more than they thought they could because of you. Remember those times and cherish them. ? Change your lesson plans. See if you can improve them or add some fun to them. ?Creating new plans that the students might better appreciate might help to maintain your passion – You never realize how fun you can make teaching until you actually try.Body Paragraph 3 (a)Topic Sentence ?Finally, you'll have the opportunity to further hone your skills and develop advanced training. Share your passion and inspiring others, helping students is actually helping your selves too. (b)Supporting Details (elaboration) ?Change the Future of Education. ? By fostering an environment of creativity, professionalism, and sharing, you'll have the opportunity to be part of a vibrant community of educators. ?Different joys and challenges, you'll never be bored. – Because you'll most likely have an entirely new group of students every year.Conclusion (a)Restart/rephrase of the the sis statement ?Teaching is a wonderful field in which many people really do make a difference. ?Remember what you’ve done as well as changing things in the present helps you keep your passion for teaching. (b)Prediction or opinion ?Inspirational teacher must possess intelligence, knowledge, and a variety of skills. ?People became a teachers or lecturers because they themselves had an inspirational teacher. So it is not genetic, but it certainly is passed on traits.

cell phone classification - 983 Words

The Ways We Phone Chad Adams As a little kid I remember always wanting a cell phone. They were so cool, they could do amazing things. Cell phones almost seemed magic to me when I was a little kid. I remember my first phone, a Sony Ericson. My friend Logan used to think we were so cool because we had cell phones. We spent a lot of time playing with our cell phones; also we used them to communicate with all our friends. So naturally the cell phone became a big part of my life. As I got older I became the guy that always had the newest cell phone. I had to have the latest and greatest. I went through many different smart phones and am still upgrading regularly. Almost everyone has a cellphone today and there are many different types of†¦show more content†¦I think technology if a good thing for older people though, it gives them that connection to the outside world. It is funny thought to see that old man trying to figure out how to use his iPhone. Some technology is hard to use than others. Some companyà ¢â‚¬â„¢s make their products user friendly. For example: The iPhone is much more user friendly than Samsung galaxy phones. The smart phone for old people is definitely the IPhone. Cell Phone Camera Guy The digital camera is a great invention because it allows us to reminisce. Instantly. - Demetri Martin There is nothing in this world that goes unseen. Every person who has a phone has a camera with them. Every single person always carrying a camera, someone will always be there to take a picture. Cameras in smartphones are getting better and better. The Nokia 1020 has a 41 megapixel camera that is ridiculous. There is always a person who wants to take a picture of every single thing you do so you can show other people. People just want to take pictures and put them on social media so they can say â€Å"look what I’m doing.† Camera is a very useful tool, but it can also be a very annoying one. IPhone bandwagon, Always up to date, Same Flip phone since 99, Smartphone grandma, and Cell Phone Camera Guy. So which one are you? Technology is a great thing and it is improving the world around us. Some people say it is destroying it. It’s your own opinion. It is changing our culture, the way we doShow MoreRelatedInternal Use Only Classification848 Words   |  4 PagesUnit 1 Assignment 2: Impact of a Data Classification Standard Course Name amp; Number: NT2580 Introduction to Information Security Learning Objectives and Outcomes * You will learn how to determine the impact of a data classification standard on an organizations IT infrastructure. Assignment Requirements You are a networking intern at Richman Investments, a mid-level financial investment and consulting firm. Your supervisor has asked you to draft a brief report that describesRead MoreClassification: Drivers1439 Words   |  6 PagesDrivers Concept: The different types of drivers you find on the road. 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