THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET Essay Example

THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET Essay THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET By ssoekarno THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET: EVIDENCE FROM MALAYSIA PUBLIC LISTED COMPANIES EVI OKTAVIANI SORAYA A task report submitted in fractional satisfaction of the necessities for the honor of the level of Master of Business Administration International Business School UniversitiTeknologi Malaysia JANUARY 2014 I proclaim that this postulation entitled The Effect of Convergence with International Budgetary Reporting Standard [IFRS]-Based Accounting Standards On Stock Market: Evidence From Malaysia Public Listed Companies is the consequence of my own examination with the exception of as refered to in the references. The theory has not been acknowledged for any degree and isn't simultaneously submitted in candidature of some other degree. Mark: Name Date :JANUARY 2014 Dedicated to Acknowledgment BSTRAK laDle 0T content CHAPTER 1 INTRODUCTION 1 Background 0T study 1. 1 Background of International Financial Reporting Standard [IFRS] Financial explanations are significant for speculator in helping them in settling on choice on where to contribute all inclusive. This is the reason great bookkeeping measures empowers financial specialists to get suitable data which thus will give speculator trust in settling on choice . There is a drive to globalize bookkeeping measures and practices that will be acknowledged by the controllers, accreditation bodies, the bookkeeping calling and the business and scholarly networks far and wide so as to limit the likely threats of inclination, distortion, estimation, and uncertainty. Throughout the years the business network has perceived bookkeeping as the language of business and money related data as a type of language. We will compose a custom article test on THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET explicitly for you for just $16.38 $13.9/page Request now We will compose a custom paper test on THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom paper test on THE EFFECT OF CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD [IFRS]-BASED ACCOUNTING STANDARDS ON STOCK MARKET explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Since bookkeeping has been acknowledged as a language, it is prudent that organizations around the globe to communicate in a similar language. Late political and financial occasions have concentrated on the squeezing requirement for greater consistency in worldwide bookkeeping norms . There is a necessity for an all inclusive arrangement of bookkeeping principles which can join the language of bookkeeping around the globe and take care of the issue of contrasts in bookkeeping practice. It is nothing unexpected that the globalization of capital markets has been joined by calls for globalization of money related revealing. Without a doubt, the globalization of the universes capital markets has made the requirement for equivalent and dependable monetary data to help the fluctuated exchanges and tasks of the business sectors Hora et al.. The bookkeeping calling has confronted the weight of globalization and keeps on searching for approaches to deliver budgetary circumstance utilizing an extraordinary bookkeeping methods that can be comprehended by all business society over the most recent couple of decades . Not just that, to guarantee ease of use, monetary data additionally expected to be justifiable and similar to settle on layaway choices and speculation all the more effectively recovered. In spite of the fact that the procedure of internationalization may be troublesome, Anderson said that a lot of worldwide bookkeeping guidelines will permit new skylines of budget report advancement by the way that the relative investigation of the pace of return and benefit/misfortune set written in monetary record has made the opposition between organizations become progressively relevant. So as to take care of this issue, a novel worldwide bookkeeping standard International Financial Reporting Standard (IFRS) has been presented. As of now IFRS has been progressively received by bookkeeping strategy producers everywhere throughout the world. It is assessed ver one hundred nations are utilizing International Financial Reporting Standards. For instance, Australia and all individuals conditions of the European Union which have embraced IFRS since 2005, while Canada, India and Korea has moved into IFRS union in 2011 . I ne aaoptlon 0T Internatlonal Accounting stanaaras/lnternatlonal Hnanclal Reporting Standards (IAS/IFRS) by countless creating nations in the previous years is considered as perhaps the greatest occasion saw in the universal bookkeeping field. For the vast majority of these nations, the utilization of IAS/IFRS bookkeeping is the progress to another worldview. This worldview, essentially dependent on the correspondence of good quality and helpful money related data for dynamic , consider the speculator engaged with the securities exchange as a particular client of budget reports . The target of this monetary report basically to offer financial specialists the fundamental data for them so as to appropriately assess the monetary circumstance of the organization which thus permitted them to place their cash in productive venture openings. Nations which have just embraced the IFRS bookkeeping standard predict different advantages, for instance Australian government trusts that the setting of IFRS ccounting gauges in Australia can prompt creation of greater bookkeeping norms which thus will encourage Australian business regarding lower expenses of capital and empowers Australian organizations to contend on an equivalent balance abroad, while additionally keeping up financial specialist certainty. Meanwhile the Chairman of the Korea Accounting Standards Board and President of the Korea Accounting Institute expressed that his association is idealistic about the advantages of IFRS selection in that it won't just make Korean organizations increasingly serious through their improved ransparency yet additionally will permit the South Korean bookkeeping industry to grow around the world. From those two proclamations, we can reason that one basic advantage looked for by receiving IFRS is to kill boundaries to cross-outskirt contributing . Besides, Ball contended that IFRS guarantees progressively precise, extensive and convenient budget summary data contrasted with the national measures which it replaces for the open money related announcing in the majority of the nations which received it, including Continental Europe. Better quality budget summary data can even prompt etter appraisal by financial specialists in settling on capital market choices and in this manner diminish the hazard to these speculators. Another quality of IFRS is that it requires increasingly broad divulgence. For instance, resource weakness FRSI 36 requires revelation of altruism and different intangibles, especially corresponding to the allotment of generosity to money producing units, the primary suppositions used to gauge recoverable sum and disability testing. Expanded degree of revelation in the fiscal summaries may influence the nature of detailed income. As indicated by revelation framework which set at top notch standard ives speculator trust in the validity of monetary revealing. In the event that more exposure is required, any endeavor to oversee income can be all the more effortlessly identified and tended to by the inner oversight bodies (top managerial staff and examiners) in an organization. The utilization of worldwide bookkeeping norms in advancing different players in the capltal market can De a decent cnolce Tor creating countrles tnat look to advance nice working of their capital markets. To acceptably satisfy their job in the assessment and financing of organizations and in the advancement of different areas of conomic action, recorded organizations need to impart great money related data . Since overall appropriation of IFRS would make a typical language for bookkeeping, new capital markets would open to organizations who have been detailing just as per their national gauges. Correspondence of money related data assists with constraining the issues related with data asymmetry and sets up an atmosphere of trust in the capital market component. This thusly demonstrations to urge various on-screen characters to make more exchanges. IFRS would permit the fiscal summaries to be in a straightforward, nderstandable, and normalized design for speculators and different organizations who are keen on the firm. An examination which directed by Center for Audit Quality on July in the United States shows that sixty-two percent of financial specialists concur that the formation of a solitary, uniform, global arrangement of bookkeeping measures would give them a more significant level of certainty . By and large, combination to IFRS gives numerous advantages, for example, improving similarity as an organization monetary report can without much of a stretch contrasted with another, expanding worldwide speculation course through straightforwardness, diminishing expense of capital hrough worldwide venture opportunity, rising budgetary announcing effectiveness and upgrading money related revealing quality by bringing down the opportunity to do procuring the executives practice. Be that as it may, regardless of the idealistic desires put on IFRS union, the truth appears to be increasingly indistinct. Past exploration which have examined the connection between IFRS reception and market conduct has seen an assortment of results, for moment Horton and Serafeim which research showcase response to IFRS and valuation of IFRS compromise modification, their examination coming about a negative strange return for firms eporting negative profit compromise, obligatory IFRS selection adjusts financial specialists convictions about stock pri

Business Process Improvement Essay Example | Topics and Well Written Essays - 1250 words

Business Process Improvement - Essay Example Harrington (1991) proposed that BPI focuses more on doing the things directly so as to best use the assets that will prompt the accomplishment of the ideal result. As indicated by Harrington (1991), this foundational approach works through the arrangement of the business against with the vital objectives and reasons for the association. From one perspective, one among the procedures that can decipher the achievement of business is through execution the executives of its human asset. Augmenting the assets, specifically, the human asset, in business lined up with the company’s objectives will help the association for development. As indicated by Daniels and Daniels (2004), execution the board is the way toward taking care of the basic components of execution to be specific the conduct and results. Taking care of these components will ensure that the workers are fulfilling the concurred guidelines which realize higher efficiency and inspiration. In any case, execution the executi ves has its own one of a kind inadequacies (Dooren, no date) which are absence of combination, choice difficulties, absence of initiative help, ineptitude, correspondence challenges, motivation challenges, absence of checking, absence of assessment, and usage disappointment as distinguished by Saravanja (Regenesys, 2011). In such manner, this paper gets a handle on the genuine requirement for development of usage of execution the executives. Given this, this exploration for the most part digs at deliberately tending to the weaknesses of execution the executives, explicitly, its usage issues. In tending to the issue zone of execution the board, it highlights proposing a program to deliberately improve the issue. Tasks Management as a Discipline According to Samson and Singh (2008), activities the executives is a zone of the executives which manages the controlling, planning and re †structuring its specific tasks of business that is intended for making merchandise and enterprises . This field of the board takes in the responsibility of ensuring that the association is working at its best so as to play out its most effective working through using just barely any required assets. In addition, this methodology is comprised of key plan, association, arrangement, planning just as executing the errands that can be purchased long †term or short †term. Notwithstanding that, such procedure is worried about making the general tasks in business much more firmly interconnected than they have been beforehand. In such manner, the tasks supervisors should act along with different administrators inside the association to guarantee a smooth business activity. The Processes of Stakeholders The stakeholders’ association in business forms is complex. In the interim, the greatest part done by the partners is their inclusion in the dynamic procedures. This makes the partners play an even expanded significant job in the executives. As indicated by Yosie and Herbst (1998), those associated with partner forms are additionally occupied with a wide exhibit of critical thinking alternatives however such have its own special qualities and shortcomings. A particular meaning of partner doesn't exist however what is known is that they take part in prompting councils, offering discretionary debate answer, unraveling forms, exchange of guidelines, just as deciding (Yosie and Herbst, 1998). For this situation, execution the executives is likewise part of the stakeholders’ forms. Execution managem

What different views of the Duke are presented in acts 1-3 Free Essays

Written in the mid seventeenth century, ‘Measure for Measure’ was one of the numerous plays that Shakespeare wrote to engage his King, which at the time was James I. Shakespeare utilized this play to introduce his own perspectives on the King, and his beliefs of a King through his introduction of the Duke Vincentio. A more unpredictable character than first accepted, Shakespeare changes the Duke all through the play. We will compose a custom article test on What various perspectives on the Duke are introduced in acts 1-3? or on the other hand any comparative point just for you Request Now As the Duke set out on a mission to get away from the weights of his job, yet to gain from his encounters and get himself. The Duke is the primary individual to talk; this is one of Shakespeare’s regular strategies to demonstrate who he considers generally significant in the play. Regardless of whether apparently the story develops around the character of Angelo, under the surface it is clear that the Duke is the impetus behind everything. Toward the beginning of the play we see that the Duke is a man with general ethics, praising the individuals under him. This is Shakespeare demonstrating us from the beginning that he wants the Duke to be viewed as a decent man. In the principal scene we discover that for the leader of a city he abhors being in the open eye, â€Å"I love the individuals, however don't care to arrange me to their eyes†. This statement likewise gives us that he is a noteworthy and caring Duke as he adores his kin, yet he doesn’t have the certainty to declare his position. In the start of the play the perspective on the Duke is defined to be that he is pleasant yet somewhat gutless; permitting his roads to be loaded up with transgression, â€Å"bawds†, â€Å"thief’s†. To re-uphold the assessment that Duke is respectable, Shakespeare causes the Duke to acknowledge deficiency for the express that the town is in, â€Å"’twas my issue to give the individuals scope†, in spite of the fact that he still doesn’t take care of business. At the point when the Duke is conversing with Pompey in act three scene two, we see an alternate character developing. From his ‘real life’ experience he seems to have assembled certainty and is starting to give indications of power, he considers Pompey a â€Å"wicked bawd† to reveal to him how disillusioned he was with him. Anyway these freshly discovered desires must be stifled as he is under the appearance of the Friar, so he utilizes strict references to voice his emotions rather, † if the villain have given thee proofs for sin†¦Ã¢â‚¬ . Shakespeare utilizes section here to underscore the reality as it is increasingly cadenced and accentuated by the worries in the line because of measured rhyming. Before the finish of act three, the Duke is practically prepared to take the rules back of Angelo, as he has arrived at a point where he comprehends what a pioneer ought to be, and has assembled the information and certainty to advocate for himself; â€Å"He who the blade of paradise will bear ought to be as blessed as severe†. In Shakespeare’s time, Kings were the nearest thing to Gods and along these lines must be impeccable good examples. Here the Duke is stating that they ought to be consummately adjusted; as great and good as they are severe. Anyway the Duke shows a darker side of him, maybe the slight edge of frigidity expected to manage effectively, however all things considered the Duke makes his own delight while under the appearance of the Friar to control the characters to do his arrangement. In spite of the fact that this was done to profit his kin, as he secured the practically honest and furthermore show the liable a thing or two. Shakespeare intentionally controls the audience’s supposition o the Duke all through the play as the character himself changes definitely from beginning to end. Right off the bat we see his understudies having extraordinary regard for him, â€Å"always respectful to your grace’s will†. Anyway in act three it turns out to be obvious to the crowd that the townspeople just like him since they are permitted to do however they see fit. The character of Lucio represents the sentiments of the townspeople when he tells the Duke himself, (camouflaged as the monk) that he doesn’t question the insight or respect of the Duke, calling him â€Å"wise†; albeit likewise alluding to him as, â€Å"Avery shallow, uninformed, unweighing fellow†. Therefore explaining that the townspeople don’t know the Duke and additionally that the Duke doesn’t know them, â€Å"ignorant†. There is banter anyway that Lucio knows that is the Duke and is purposely utilizing this to voice his actual assessments of him, or maybe simply for his own diversion as Lucio is a joker type character. Anyway it could be countered by saying this is unreasonably canny for Lucio and this is basically a comedic scene as Lucio is ‘putting his foot in his mouth’. Shakespeare causes the Duke to talk in stanza here, filling numerous needs; right off the bat since it is progressively loose as the scene is a parody. Besides in light of the fact that it is a scene to move the narrative of the play on and stanza would take to long. We likewise assemble the character of Escalus’ assessment of the Duke while he is as yet masked, in spite of the fact that it is incredible differentiation to Lucio’s. The character of Escalus shows up as the savvy old promoter, bringing up straight away one of the key topics of the whole play and furthermore one of the primary reasons that the Duke sought refuge; â€Å"above all different struggles fought particularly to know himself†. It is likewise discussed that Escalus knew about the camouflage and knew precisely what he was doing, yet for this situation it is bound to be the situation, as Escalus is the ‘right-hand-man’. This hypothesis is strengthened by the way that Escalus at that point praises the Duke, realizing that noteworthy the way that the Duke’s inward most feelings of dread are obvious to another person, he gives a sofa-bed, â€Å"Rather cheering to see another joyful, than happy at anything which declared to make him rejoice†. Implying that the Duke would prefer to see others upbeat than be cheerful himself. I feel that the genuine assessment of the Duke lies some place in the middle of Lucio’s and Escalus’ sees, as he was oblivious of the townspeople, anyway he is shrewd and mindful, appeared by they way he manages Angelo toward the finish of the play. Step by step instructions to refer to What various perspectives on the Duke are introduced in acts 1-3?, Papers

Personal Assets That Can Help You Pay for College

Savings: One of the Best Personal Assets for College Tuition Figuring out how to pay for your childs college education can be daunting. If your student has a shortfall, then figuring out if any personal assets are viable options for making up the difference is wise.Even if your child could cover it with student loans, choosing to use certain personal assets to pay for college might be a better direction.If you want to explore which options might be available to you, here are a few worth considering.Please note: We are not financial advisors. You should always speak with your Certified Financial Planner or Advisor before deciding to tap into financial assets for college.529 College Savings Plans529 College Savings Plans are personal assets designed to help students pay for college. Plus, they are factored into FAFSA calculations (albeit minimally), affecting your childs ability to secure need-based aid.By using funds from a 529 plan to pay for college, you increase your students eligibility for need-based aid in subsequent years and put the mon ey towards its intended purpose. Additionally, by directing the money to qualifying college expenses, you avoid paying taxes on any earnings, which is a bonus in and of itself.Ultimately, by directing 529 savings towards your childs educational expenses, you are allowing these personal assets to serve their ideal purpose, making college more affordable for your student.Savings: One of the Best Personal Assets for College TuitionWhen it comes to paying for college, cold hard cash is hard to beat. Even if you cant pay for college entirely with savings, this is one of your personal assets that smart to tap.Why? Because savings accounts typically dont earn much interest. Even high-yield savings accounts generally dont make more than 1 percent annually, which usually doesnt beat inflation, let alone the interest rate on a student loan.Plus, money in savings is factored into your students FAFSA, lowering the amount of financial aid they receive.Cashing Out Non-Retirement Investment Accoun tsStocks, bonds, CDs, money market, mutual funds, and other non-retirement investments are other personal assets that are factored into FAFSA calculations. Having these forms of investments can lower the amount of financial aid your student qualifies for, increasing the odds that they will need scholarships, loans, or other sources of money to pay for college.Cashing out your non-retirement investment accounts can free up funds to help cover your childs tuition. Plus, in subsequent years, they may qualify for additional financial aid based on their FAFSA, decreasing the out-of-pocket expense.However, you dont want to rush to cash out these personal assets without doing some research. If an investment is earning more in interest than a student loan costs, youll experience a net loss.For example, if your investment account is earning 8 percent annually, and your student qualifies for federal Direct Subsidized or Direct Unsubsidized loans at 4.45 percent (the current amount for disburs als before July 2018), keeping the investment may be a smarter financial decision as long as the impact to your childs FAFSA is minimal. This is especially true for subsidized loans where they dont begin to accrue interest until after your student graduates.If your investment is earning more, but you still want to free your child from student loan debt, you can always cash out once payments are due. This allows you to earn interest while they are in school, creating a net gain, yet still cover the costs.But, if you discover that your personal assets held as investments arent earning more in interest than a student loan costs, using your non-retirement accounts to pay for college can be a great option. This is similarly true if cashing out and using the money to pay their tuition allows them to access more financial aid based on their subsequent FAFSA and creates a net gain situation.Related articles:How Scholarships Can Free Up 529 Plan MoneyHow to Pay for CollegeShould Parents Pay for College?Real Estate as Personal Assets to Help Pay for CollegeIf you own real estate, with or without a current mortgage, it can be a vehicle for paying for your childs college. Typically, you have a few options for using these personal assets, depending on the property type, its value, and the remaining amount you owe.Home EquityHome equity can be a source of money to help pay for college. Generally, youll need to take out a home equity loan, do a cashback refinance, or open a home equity line of credit to access these funds.The amount you can take out varies depending on your situation. For example, between your mortgage and any subsequent home-related credit, you might need to leave at least 20 percent in equity untapped to satisfy the lender and avoid costly PMI.Lenders have a lot of say regarding the use of home equity. Each institution can set its own standards regarding qualifying, interest rates, fees, and more. In some cases, the interest rate and fees would cost more t han securing a student loan for a similar amount, so youll need to see what costs come with using your home as a source of money for college expenses.Its also important to note that your house serves as collateral for these loans and lines of credit. If you fail to repay the lender, they can attempt to foreclose on your home. Typically, a familys home is one of their most valuable personal assets, so this decision shouldnt be taken lightly.Secondary PropertiesIf you own additional properties, such as rentals or vacation homes, then you have some options here as well. For example, you can use equity on the property to fund your childs education or sell it if you dont need it.Ultimately, you have to determine if these personal assets need to be maintained or if you can let them go. Income-generating properties may produce enough money to make them worth keeping, and vacation homes provide you with enjoyment that would otherwise be unaffordable.However, you do have options for using th ese personal assets as a way to pay for college, so its worth exploring if you havent considered it already.Qualifying Retirement AccountsTypically, tapping your retirement accounts for purposes other than retirement isnt ideal. These personal assets provide you with security after you leave the working world, allowing you to live comfortable by using the money in place of traditional income.However, if you have a Roth IRA and dont have any other option, you can withdraw your contributions tax-free should the need arise. Additionally, if you are at least 59 , you can use your earnings without penalty if youve held the account for at least 5 years.As long as earnings withdrawals are used for qualifying college expenses, including for your child, you wont pay a 10 percent penalty for an early withdrawal. However, you will owe taxes on the money.Additionally, there is no benefit on the FAFSA for using personal assets in retirement accounts. These funds arent used in FAFSA calculations for need-based aid, so only choose this option if no other choice remains.Other Personal Assets Worth ExploringIn some cases, you may have additional personal assets that could help your child pay for college. Vehicles, collectibles, art, and antiques, and similar items, may all have value.Generally, you would have to sell these items if you want to help with college tuition. In some cases, this can be challenging, particularly if you want top dollar.For example, art and antiques may require you to work with a reputable dealer or auction house, which means youll need to pay a commission. Further, it can take a lot of time to find a suitable buyer, so some of these personal assets might not be very liquid.But, if you happen to have some valuable items on-hand and are willing to part with them, it doesnt hurt to see what they are worth and determine if selling them would be a smart decision.Ultimately, which personal assets you choose to use to help your student pay for college will a lways be a personal choice. Just make sure, if you do use some of your assets, that youll experience a net gain when compared to securing student loans or other options. That way, you know you are coming out ahead, which is usually the most important goal.If you and your student would like to learn more abouthow to find scholarshipsthat can help pay for college, sign up for ourfree college scholarship webinar! We cover how to spot the scams so you can make sure your student is applying to scholarships that are actually worth their time. Join the next free training here:www.thescholarshipsystem.com/freewebinar.

Symbols in As I Lay Dying by William Faulkner - Free Essay Example

Sample details Pages: 3 Words: 948 Downloads: 2 Date added: 2019/08/15 Category Literature Essay Level High school Tags: As I Lay Dying Essay Did you like this example? Can something as simple as symbols and imagery create an outstanding novel? William Faulkners novel As I Lay Dying is a story of a family on their forty mile journey to bury Addie, a mother and wife. Their journey is a tragic and long. In William Faulkners novel As I Lay Dying, Faulkner uses symbols and imagery to fully define the characters and themes. Don’t waste time! Our writers will create an original "Symbols in As I Lay Dying by William Faulkner" essay for you Create order Throughout the novel, Cash, mentions his tools repeatedly and shows readers how important they are to him. He has returned to the trestles, stooped again in the lanterns feeble glare as he gathers up his tools and wipes them on a cloth carefully and puts them into the box with its leather sling to go over the shoulder. Then he takes up box, lantern and raincoat and returns to the house (Faulkner 80). Cashs tools serve as a symbol of his personality. Cash tends to want to fix things, or make things right. He uses his tools to make his mothers coffin in her honor because he believes in love and family. Using his tools to build something, or taking his time to do something for someone is a big commitment to Cash. He sees his tools as something very special to him. Cash is a man of action; when they cross the river, Cash is set on saving his tools; Even his family members try to save the tools because they know how important they are to Cash. In this novel, Vardaman catches a fish for dinner and it serves him a major symbol to understand the meaning of death. It was not here. I was there, looking. I saw. I thought it was her, but it was not. It was not my mother..It was not here because it was laying right yonder in the dirt. And now its all chopped up. I chopped it up. Its laying in the kitchen in the bleeding pan, waiting to be cooked and et (Faulkner 66). A wave of obsessive thoug hts arise to Vardamans mind when he catches the fish. He makes the connection between the fish and his mother. The fish, and his mother, are in a different state of existence now, other than him, and this makes Vardaman think his mother is the fish. The thought of the dead fish helps Vardaman grieve over his mothers death, as he is only able to understand mortality through the fishs death. The connection between the fish and Addie comes up again during the river part, when Vardaman compares the fish in the river to his mothers coffin. Jewel has a horse that is very important to him. He works every night to save up for this horse. Its not your horse thats dead, Jewel.Jewels mother is a horse (Faulkner 94, 196). Jewels relationship with his horse shows his decision to isolate himself from the rest of his family. Jewel is not a Bundren child through blood; however, he says his desire to leave the family is strong. In order to buy the horse, Jewel had to work every day, and lied to his family. Darl even says that Jewels mother is a horse. When Anse trades Jewels horse in for a new team of mules, Anse is stripping Jewel from the family and taking away his independence. Eyes are described a great deal of times throughout the novel. First, Darl describes Jewels eyes, Anse describes his son Darls eyes, Cora talks about Addies eyes: Her eyes are like two candles when you watch them gutter down into the sockets of iron candle-sticks. But the eternal and the everlasting salvation and grace is not upon her (Faulkner 8). Dewey Dell has an odd obsession with Darls eyes. the land runs out of Darls eyes; they swim to pinpoints. They begin at my feet and rise along my body to my face, and them my dress is gone: I sit naked on the seat above the unhurrying mules, above the travail (Faulkner 121). The symbols of eyes explains bigger plot ideas in the novel. Dewey Dell finds Darls eyes threatening because she finds him intimidating because he knows about her baby; He basically sees right through her. Addies coffin is a main symbol in this novel. It would just be me and her on a high hill and me rolling the rocks down the hill at their faces, picking them up and throwing them down the hill, faces and teeth and all by God until she was quiet and not that goddamn adze going One lick less. One lick less and we could be quiet (Faulkner 15). The coffin serves as a symbol of unbalanced and heavy weight on the whole family, figuratively and literally. As Addie rots in the coffin, the family gets more and more tired of carrying her body. The longer they travel the more they question why they are doing this for her. While they carry the coffin, they break apart as a family. When the coffin is heaved off balance by Addies body, the coffin becomes a reason for all of the familys troubles. Burying the coffin is also important to the familys capability to return to some sort of a normal state. These four major symbols are extremely important to tying the main idea together throughout the novel. William Faulkner adds these symbols to clue in readers that this family is superstitious. In William Faulkners novel As I Lay Dying, Faulkner expresses characters and themes through symbols and imagery. How William Faulkner uses symbols in this novel brings the story together and gives readers a deeper connection to the characters. Works Cited Faulkner, William. As I Lay Dying: The Corrected Text. First Vintage international edition. Vintage Books, 1990.

The Causes Of Obesity And Obesity - 1519 Words

Aaron Heiden Robert S. Pilsner WR 121 17 March 2013 The Causes of Obesity Many people speculate that obesity is genetic, but is it? Is childhood obesity caused by a lack of exercise, an unhealthy diet, or both? Obese people, or more commonly referred to as fat people or overweight people, are defined as adults who’s BMI (body mass index) is over 30 percent. There have always been overweight people in human society, but the rate of growth for this percentage of our population has been steadily rising in the last few decades. When it comes to the topic of obesity, most of us will readily agree that it is a problem. Where this agreement usually ends, however, is on the question of why it is happening. Whereas some are convinced that this trait is genetic, others maintain that people become obese simply due to diet and lack of exercise. In discussions of overweight children, one controversial issue has been who is at risk. On the one hand, A. Cattaneo argues that â€Å"†¦excess adiposity is a key risk factor for many chronic diseases.† On the other hand, Reilly, J. J. contends that there is a â€Å"†¦need for practical, objective, methods that both identify the fattest children and adolescents adequately, and identify those who are at greatest risk of the ‘co-morbidities’ of obesity.† Others even maintain these traits are genetic and obese people are not more at risk than others. My own view is obesity is not inherited genetically, and that maintaining a proper diet and exercising canShow MoreRelatedThe Causes Of Obesity And Obesity1508 Words   |  7 PagesCauses of Obesity When it comes to people health, what usually comes up in mind? People may think of some disease, such as cancer or stroke, but nobody thinks about Obesity, which has become one of the biggest issues in America. Obesity is the accumulation of unnecessary body fat. It is a lifestyle disease that is spreading fast worldwide. This disease is affecting individuals of all age, ethnicity, and gender. As we all know, America has an extended history of solving complex problems, but it seemsRead MoreThe Causes Of Obesity And Obesity1032 Words   |  5 PagesThe Causes of Obesity Obesity is not just a cosmetic concern; it also increases your risk for cancer, diabetes, heart disease, high blood pressure, and muscular skeletal disorders. It is estimated that obesity affects more than a third of the American adult population and seventeen percent of the American children population (Moores, 2005). Obesity has many definitions; one of the many definitions is a medical condition in which excess body fat has accumulated to the extent that it may have a negativeRead MoreCauses Of Obesity756 Words   |  4 Pagescosts of care for treating three diseases. Obesity, Diabetes, and high blood pressure are the most spreading diseases in the United States and cost the country a huge amount of money for treatments. Obesity or the extra weight harms health in many ways. It raises the danger of developing circumstances, such as diabetes, osteoarthritis, heart disease, and some types of cancers, to name just a few, and cuts the life distance. Treating obesity or any obesity related situations costs the country billionsRead MoreObesity : Obesity Causes And Solutions1658 Words   |  7 PagesObesity Causes and Solutions In recent decades, obesity has grown to become considered an epidemic. In Natalie Boreo’s book â€Å"Killer Fat†, she discusses this obesity epidemic along with its social, political, economic, and moral influences. A number of factors contribute to the high instances of obesity; a person’s lifestyle, eating habits, culture, sedentary behaviors, activity levels, socioeconomic status, among many others. 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Scarce Resources Sea-Level Rise

Question: Describe Scarce Resources for Sea-Level Rise. Answer: Introduction Scarcity of Water is a challenge not only in Australia but around the globe. Water being among the human basic needs plays a critical role in each and every ones everyday life. Globally water is among the most significant resource not only to human being but also to other living things that is flora and fauna. The term water scarcity can be defined as lack of safe water supply or simply lack of enough water resource to meet ones or regions demand (Barnett, 2013, pp.37-49) . From the definition its clear that water scarcity does not only result from quantity but may be as a result of insufficient quality. Water scarcity is of critical concern in Australia first because it is the driest inhabited continent in the world, and secondly the country is among the major food exporters worldwide. The demand for water in the country is accelerated by the frequent drought and flood phenomenal that befalls the country. The challenge of water scarcity is not only brought about by natural causes bu t is also instigated and accelerated by anthropogenic factors. Among the anthropogenic causes of the water scarcity is water wastage, pollution and unsustainable management (Capon, 2014, p110). Water scarcity in Australia In Australia like many other countries of the world water is a treasured resource. Australians primarily depend on water for domestic use, drinking, industrial purpose and majorly in agriculture activity (Dijk, 2013, pp.1040-1057). As mentioned earlier the country is a major food exporter in the world which is mainly grown under irrigation as a higher percentage of the land cover is either arid or semi-arid. Competition and demand for water by different sectors in Australia result to acceleration of the problem of water scarcity in the country. The other anthropogenic cause that all Australians have witnessed is overexploitation of the water sources from the surface to underground sources (Hoekstra, 2012, p.e32688). The volume of water in rivers and streams have drastically dropped, boreholes have dried up as a result of dropping water table, salt water intrusion in fresh water sources, drying up of wetlands, increased desertification, extinction of species are all examples of physic al evidence of scarcity of water in the country. A good example is Murray-Darling River whose volume as reported by geologist has been continually dropping to an alarming extent, where the in year 2007 the federal government had to take over the authority of the river from the four states that the river flows through (Wheeler, 2014, pp.28-41). Other factors includes population increase, urbanization, increased affluence among the Australians which all contribute to increased demand and mismanagement of the already scarce resource thus magnifying the problem. Urbanization also contributes scarcity in terms of quality as there has been increased waste generation rates with more and more people living in the urban area in the country. On the other hand the natural calamities befalling the country not only reduce the quantity but also affects the quality of the water resource. The main natural calamities contributing to water scarcity in Australia includes drought and floods (Kummu, 2014, pp.447-461). Climatic condition in the country is highly variable from region to another as well as from one season to another. The climate variability and change in the past few decades has been the main magnifier of the water resource availability challenge to an extent of a crisis in some parts of the country impacting on the development p rocess. There has been a major drop in the annual average rainfall since 1980 approximately by a third and stagnated there. Since rainfall is what supplements and to some extent replenish the water source, its scarcity means increased unavailability thus water scarcity throughout the country. El Nio is the other periodic weather pattern that affects Australias water availability. Simply it is the warming up of the eastern and central Pacific Ocean surface water which results to above normal average rainfall amount received in a particular region and flooding occurrences. On the other hand there is a drying condition that occurs when the humid air is carried away to cause El Nio. The dry condition is referred to as La Nia. The phenomenal occurs at an irregular interval of about two to seven years where in one case heavy rains falls and floods the coastal area in Peru, while on the other hand the south eastern parts of Australia suffers from drought occurrence. Although prediction of when it will occur is done the duration which may range from few months to as much as several years is difficult to tell. Thus the repercussions brought abought by the phenomenal is only minimally managed resulting to an accelerated water scarcity in the country. An example is the changing in volume of Darling stream which is a major tributary of the Murray river from as much as 911% to as little as 0.04% of the widely known average (Sahin, 2016, pp.348-361). Among the strategies to cub water scarcity in Australia includes maintaining the health of the river where some territories and states have begun a strategy termed as the environmental flows that entails provision and allocation of water to the environment. This plays a critical role in solving the scarcity challenge while ensuring that the society in the state continues with their economic activities that depends on the availability of clean water. Next is agricultural water management practices including removing stock from waterways, trees and shrubs maintenance, earthworks, drains and water pumping. As agriculture is major economic activity in the country, management of water ensures availability not only of water but quality water. Water trading has been widely adopted throughout the country as has been regarded to play critical role of valuing water by community, the government and all water users. Water trading ensures value addition which means an additional income. Australia has also adopted water restriction which has assisted in household water conservation. This has been enabled by provision of incentives by state and territory governments e.g. installation of water saving devices like dual flush toilets. Conservation of water has assisted the community and the government to save as less water is consumed thus reduction of expenses. Lastly is rainwater tank instillation especially in the capital cities where more than 11% source water from rainwater tanks. The rain water is the most affordable source as the expenses only includes water tank and the gutters. Rain water harvesting also helps in saving energy as no pumping is required unlike the case of underground sources. (Qureshi, 2013, pp.136-145). Conclusion In conclusion water scarcity is a challenge that can be solved and forgotten if only each and every one in Australia can be committed to ensuring its sustainable use and management. By this I mean only using the resource in the most appropriate manner only when necessary. It should be everyones business to protect and conserve the water sources. References Barnett, J., ONeill, S., Waller, S. and Rogers, S., 2013. Reducing the risk of maladaptation in response to sea-level rise and urban water scarcity.Successful adaptation to climate change: linking science and policy in a rapidly changing world. New York: Routledge, pp.37-49. Capon, S., 2014. 6 Adapting water resources management to drought and water scarcity in Australias MurrayDarling Basin.Adaptation to Climate Change Through Water Resources Management: Capacity, Equity and Sustainability, p.110. Dijk, A.I., Beck, H.E., Crosbie, R.S., Jeu, R.A., Liu, Y.Y., Podger, G.M., Timbal, B. and Viney, N.R., 2013. The Millennium Drought in southeast Australia (20012009): Natural and human causes and implications for water resources, ecosystems, economy, and society.Water Resources Research,49(2), pp.1040-1057. Hoekstra, A.Y., Mekonnen, M.M., Chapagain, A.K., Mathews, R.E. and Richter, B.D., 2012. Global monthly water scarcity: blue water footprints versus blue water availability.PLoS One,7(2), p.e32688. Kummu, M., Gerten, D., Heinke, J., Konzmann, M. and Varis, O., 2014. Climate-driven interannual variability of water scarcity in food production potential: a global analysis.Hydrology and Earth System Sciences,18(2), pp.447-461. Qureshi, M.E., Hanjra, M.A. and Ward, J., 2013. Impact of water scarcity in Australia on global food security in an era of climate change.Food Policy,38, pp.136-145. Sahin, O., Siems, R.S., Stewart, R.A. and Porter, M.G., 2016. Paradigm shift to enhanced water supply planning through augmented grids, scarcity pricing and adaptive factory water: a system dynamics approach.Environmental Modelling Software,75, pp.348-361. Wheeler, S., Loch, A., Zuo, A. and Bjornlund, H., 2014. Reviewing the adoption and impact of water markets in the MurrayDarling Basin, Australia.Journal of Hydrology,518, pp.28-41.