The Theory Of Mind ( Tom ) - 1987 Words

Theory of mind (ToM) is the ability to differentiate one’s own mental state from others and therefore, influence the behaviour accordingly. Mental states comprise of the individual’s desires, beliefs and intentions. ToM is considered to be a milestone in psychosocial development as pre-schoolers at the age of 4 or 5 tend to be able to recognise that not everyone perceive the same reality as they do (Wellman, Cross Watson, 2001). This is known as false-belief and is an important skill in comprehending and predicting people’s emotions and actions to construct a meaningful relationship. Many have argued that ToM coincides with language acquisition providing a mechanism to apprehend mental states within one’s cognition (Karmiloff-Smith,†¦show more content†¦That is, whether a deaf child was from a deaf family or normally hearing, and thus the immersion of the natural language leading to a successful ToM maturation. Moreover, a cochlear implant can im prove a hearing impaired child’s communication skills, which benefits social functioning, but still lag considerably behind in ToM compared to normally hearing peers. The outcomes of a delayed ToM do not occur in a particular order nor should they be considered as distinct features. Rather, the consequences are intertwined whereby one particular aspect can affect the other. For a deaf child, their natural language is signing (Mayer Leigh, 2010). Auslan or other variations of signing is instinctive to a deaf individual because it is the language that they can form coherent sentences and explicit semantics to engage in a discourse. Although language is predominately symbols rather than verbal or written compared to a deaf child’s normally hearing peers, it still allows the child to apprehend mental states in their cognition and conceive others around. Therefore, studies have shown that these children can do just as well, or even better, on false belief tests than hear ing children (Marschark Clark, 1998). In other words, despite being diagnosed as deaf or hard of hearing, ‘native signers’ typically show no delayed ToM and the implication is higher control of behaviours, or executive functioning, and

What Is Sublime As Stoner Rock - 1233 Words

If you like ska, punk, reggae, or hip-hop, then you will love Sublime. They are a perfect combination of all these genres and more. Straight from Long Beach, California, Sublime has made some of the most unique music to date. Their talents go beyond their popular songs on the radio like classic hits Santeria, What I Got, and Smoke Two Joints. Many classify Sublime as stoner rock, which may be true, but their music isn t limited to only potheads. Sublime is such an interesting band because of their origin, music, and their rise to fame. First of all, Sublime s origin should be known. Bassist Eric Wilson and drummer Bud Gaugh grew up together in Long Beach. The two formed a punk band with Sublime s future manager called The Juice†¦show more content†¦Ã¢â‚¬Å"It seems like people get afraid of certain music if they can t pigeonhole it to their satisfaction†, said Nowell. â€Å"They will be up all night trying to slap a label on Sublime.† They are compared to artist s like Slightly Stoopid, 311, The Dirty Heads, Operation Ivy, and Pepper, though they still have a sound unlike any of those bands. On the subject of Sublime’s sound, Bookman says: Sublime’s music was highlighted by bass-driven grooves, reggae rhythms, elaborately-cadenced rhyme schemes and transitions between paces and styles throughout a given song, sometimes alternating between thrash punk, ska and reggae within the same song (see â€Å"Seed†). Their music often contains psychedelic, harmonic, minor-based or bluesy guitar solos, rhythmically-improvised bass solos or dub lines, turntable scratching and rolling drum transitions and heavy bass lines. They are known for being one of the first and most influential reggae fusion musicians. (5) If I had to list every one of Sublime s influences, I d be here all day. It is a little known fact but many of Sublime s most popular hits are covers. I m not saying that they were a cover band. What Sublime did was more of a tribute to some of Nowell s favorite artists, and some are so obscure that they brought the originals more fame than before. Smoke Two Joints is originally by The Toyes, but the cover inco rporates lyrics from other songs like Outside! by the Ziggens (Smoke cigarettes til the

BHP Billiton Annual Report and Accounts †MyAssignmenthelp.com

Question: Discuss about the BHP Billiton Annual Report and Accounts. Answer: Introduction In the modern corporate environment, there are several complexities in the financial transactions that occur on daily basis, and that necessitates fulfillment of conceptual framework obligations of accounting. The reason behind this ideology can be attributed to the fact that conceptual framework obligations allow an organization enhance its fundamental and enhancing qualitative characteristics like materiality, relevance, reliability, faithful representation, etc of financial reporting, thereby assisting both users and preparers in making effective decisions for future developments (BHP Billiton, 2017). Furthermore, in the absence of a conceptual framework of accounting, interpretation of financial information will become difficult for the users and they may fail in making proper decisions based on such information, thereby creating a topsy-turvy scenario for the entire organization (Carmichael Graham, 2012). With the help of this report, the effectiveness of BHP Billiton in fulfil ling the obligations of the conceptual framework of accounting will be analyzed taking into consideration its recognition criteria, fundamental and enhancing guidelines, and consideration of objectives of conceptual framework. BHP Billiton has efficiently considered the objective of conceptual framework by disclosing relevant financial information to the stakeholders and other shareholders in order to assist them in understanding and interpreting such information prepared in accordance with the IFRS standards. Besides, the company has also explained its underlying performance through disclosure of alternate performance measures. Moreover, the company has also excluded certain details from its financial statements to the extent offered by Australian Law and the United Kingdom. The reason behind this can be attributed to the fact that any such matter that is associated with impending developments and matters in the negotiation course can cause serious harm to the prejudicial interests of the company (Peirson et. al, 2015). Nevertheless, this is because such disclosure can be misleading owing to the fact that it is preliminary or premature in nature, associated to commercially sensitive contracts, may undermi ne confidentiality between the clients or suppliers and the company, or may otherwise unreasonably spoil the entire business (Freeman Alexander, 2013). Overall, the information categories excluded from the annual report of BHP Billiton Group comprises of forward-looking projections and estimates prepared for the management of internal purposes, information associated with the projects and assets of the company that is susceptible and developing to change, and details related to pricing modules and commercial contracts (Caradonna, 2014). All these inclusions and exclusions in the financial statements of the Group clearly shed light on the fact that BHP has effectively considered the ideology of proper disclosure strategies that can, in turn, assist its stakeholders in their decision-making processes. With respect to the corporate governance affairs, BHP Billiton Group has been committed to highest standards of corporate governance by undertaking its business based on the ASX recommendations listed in the third edition of the ASX (Australian Stock Exchange) Corporate Governance Principles and Recommendations. In addition to this, BHP Billiton has also furnished their reports in accordance with the UK Corporate Governance Code that also comprises of the Turnbull Guidance. Furthermore, in order to consider the objectives of the conceptual framework of accounting, the Group has offered material information in relation to its investments in low-emission technologies for reducing fossil fuel emissions (Deegan, 2011). With the provision of such material information, the stakeholders can be easily guided on whether to invest their funds into the company or get associated with the company in any scenario. Overall, every type of information that is required by stakeholders for addressing t heir decision-making process is appropriately taken into account by BHP Billiton and the reason behind this fact can be attributed to the companys prior significance towards materiality segments (BHP Billiton, 2017). Hence, the business model of BHP Group has assisted it in disclosing every type of information that is required to the stakeholders and for such purpose, the company has not shown any negligence. Recognition criteria The accounting policies of the company have been prepared in accordance with the IASB, AASB, AAS, IFRS, and requirements of Corporations Act 2001 that has facilitated in enhancing the meaningfulness of its financial information. Furthermore, for the purpose of corporate governance, the company has adhered to the UK Corporate Governance Code for enhancing its recognition criteria as a whole (BHP Billiton, 2017). The companys revenue is measured at the fair value of the obtained consideration. In association with the sale of goods, revenue is recognized when the rewards and risks of goods ownership have been passed to the buyer in accordance with agreed delivery terms. Further, in relation to provisionally priced sales, revenue is recognized at the expected fair value of receivable consideration in relation to contractual or/and forward price and ascertained hydrocarbon or mineral specifications (BHP Billiton, 2017). Overall, the income of the Group is recognized when it becomes feasible that the financial benefits related to a transaction will flow to it and they can be measured effectively or reliably. Moreover, dividends are recognized upon their declaration (Parrino et. al, 2012). Taxation on the loss or profit for the year consists of deferred and current tax. Moreover, taxation of the company is recognized in the income statement except to the level that it is associated with the items recognized directly in equity wherein the tax effect is also identified in equity (BHP Billiton, 2017). Furthermore, recognition of deferred tax assets are done to level that it is feasible that future tax revenues will be prevalent in contrast to the utilization of temporary differences. The Groups trade receivables happens at the fair value (initially) and later on at an amortized cost with effective method of interest deducted from the allowance for an impairment (BHP Billiton, 2017). Plant, property, and equipment The Groups PPE is recorded at cost minus impairment charges and accumulated depreciation (BHP Billiton, 2017). Cost can be defined as the consideration fair value needed to procure the asset at the date of acquisition or the period of construction and contains direct expenses of bringing such asset to the desired position needed for operation and expected future expenses of rehabilitation and closure of the facility. Where the payment for the consideration of the fair value of an acquisition exceeds the fair value of recognizable assets, liabilities, and acquired contingent liabilities, the difference is regarded as goodwill. Further, where consideration is less than the fair value of procured total assets, the difference is identified immediately in the companys statement of income. Such goodwill is not amortized and is measured at cost minus impairment losses (Needles Powers, 2013). Moreover, in relation to other intangibles, the amounts of same are capitalized for the procurement of recognizable intangibles like licenses, software, and initial payments for procurement of mineral lease assets wherein it is regarded that the same will assist in contributing to future tenures through the generation of revenue or reduction in expenses as a whole (BHP Billiton, 2017). The Groups provisions for rehabilitation and closure are recognized when the amount can be estimated reliably, when it pursues a constructive or legal obligation as an outcome of the events that happened in the past and when it is more feasible the resources outflow is essential to cover the obligations (BHP Billiton, 2017). Fundamental and enhancing guidelines In relation to the effectiveness of BHPs obligations in fulfilling the requirements of conceptual framework, it can be seen that the company has various fundamental and enhancing guidelines contained within the operations enabling it to sustain a competitive advantage in the market and provide accurate and adequate information to the stakeholders for enhancements of their decision-making process. The companys guidelines for the independence rules and regulations of the directors allow it to comply with the faithful representation qualitative characteristic of the conceptual framework because the directors independence is guided by fulfillment of rules like UK rules, US rules, and Australia rules. Moreover, these directors are also bound to reflect an authentic view of the financial statements of the company by complying with the requirements of Corporations Act 2001 (Davies Crawford, 2012). In addition, the company also has a guideline that allows it set reporting processes and cont rols for the purpose of the release of significant information to the stakeholders. In relation to this, BHP is committed towards highest disclosure standards by signalling that all potential investors contains a link to relevant, proper information in a timely and accessible way for the purpose of making informed decisions (BHP Billiton, 2017). With the help or prevalence of such fundamental guideline within the Groups framework, qualitative characteristics of the conceptual framework like relevance, reliability, and timeliness are also easily taken into consideration, thereby facilitating in enhancing the meaningfulness of financial information present in the statements (Hemmer Labro, 2008). Another significant and enhancing guideline within the Group is the adherence to JORC Code (Joint Ore Reserves Committee). With the help of such guideline, the company ensures both external and internal users regarding its effectiveness of operations. This guideline is for public reporting in relation to mineral resources, reserves of ore, and exploration results in Australia that is accurately fulfilled by the Group and that can allow stakeholders rely upon the same for making effective decisions (BHP Billiton, 2017). In addition, the Group also has a risk management guideline within its affairs that allows it in managing and identifying opportunities and risks for creating long-term value for the shareholders. Moreover, the presence of internal control functions for mitigating the effects of risk allows BHP to comply with the legal requirements and internal guidelines (Levine Prietula, 2013). Such control function can provide an opportunity to the Group in reducing the possibiliti es of risks and further surveillance of overall processes (Brigham Daves, 2012). These guidelines have not only assisted the company in fulfilling its disclosure requirements but have also catered to the obligations of the conceptual framework of accounting (Siraj et. al, 2011). Recommendation After a critical assessment of the financial statement of BHP Billiton, it is observable that the companys disclosures are of relevant nature and this is the reason why stakeholders have been able to make proper decisions based on the same. However, it is recommended to the company that only key financial and non-financial performance methods be disclosed to the users (Douma Hein, 2013). This means that information that is not relevant in nature must be discarded. Further, the discussion be spread to the matter that the provision of non-significant information may only create troubles and complications for the users in making informed decisions, thereby spoiling the overall significance of conceptual framework of accounting. Conclusion Based on the previously mentioned report, it can be stated that consideration of objectives of the conceptual framework is highly needed in the modern scenario because it assists in enhancing the truthfulness and meaningfulness of financial information. Moreover, in relation to BHP Billiton, compliance with requirements of the conceptual framework have been accurately done through the disclosure strategies that must be very useful to the users in making proper decisions. Nevertheless, this also sheds light on the fact that fulfilling the obligations of the conceptual framework of accounting can assist an organization attains the fundamental and enhancing qualitative characteristics like materiality, faithful representation, relevance, reliability, comparability, understandability, timeliness, etc. Therefore, BHPs effectiveness of fulfilling the obligations of the conceptual framework can allow it to enjoy a good reputation in the market. References Brigham, E. and Daves, P. 2012. Intermediate Financial Management. USA: Cengage Learning. Caradonna, J. L., 2014. Sustainability: A History. Oxford University Press Carmichael, D.R. and Graham, L. 2012. Accountants Handbook. Financial Accounting and General Topics, John Wiley Sons. Davies, T. and Crawford, I. 2012. Financial accounting. Harlow, England: Pearson. Deegan, C. M. 2011. In Financial accounting theory. North Ryde, N.S.W: McGraw-Hill Douma, S. and Hein, S. 2013. Economic Approaches to Organizations. London Freeman, E. and Alexander, M. 2013. Stakeholder management and CSR: questions and answers. Oxford Press Hemmer, T. and Labro, E 2008. On the optimal relation between the properties of managerial and financial reporting systems. Journal of Accounting Research, 46, pp. 12091240. Available through: https://www.scopus.com/record/display.uri?eid=2-s2.0-54249141091origin=inwardtxGid=85d117d174c0e27c36a27eeee1be7d6b [Accessed 18 April 2018] BHP Billiton 2017. BHP Billiton annual report and accounts. [online]. Available at https://www.bhp.com/investor-centre/annual-reporting-2017 [Accessed 17 April 2018] Levine, S. S., and Prietula, M. J 2013. Open Collaboration for Innovation: Principles and Performance. Organization Science, Harvard Press Needles, B.E., and Powers, M. 2013. Principles of Financial Accounting. Financial Accounting Series: Cengage Learning. Parrino, R., Kidwell, D. and Bates, T. 2012. Fundamentals of corporate finance. Hoboken, NJ: Wiley Peirson, G, Brown, R., Easton, S, Howard, P. and Pinder, S. 2015. Business Finance. 12th ed. North Ryde: McGraw-Hill Australia. Siraj, S., Mikhailov, L., and Keane, J. A 2011. Priests: an interactive decision support tool to estimate priorities from pairwise comparison judgments. International Transactions in Operational Research, 12(4), pp. 45-61

Atrophy of the Muscles

Atrophy of the muscles is a condition that occurs when the muscles have been in an inactive condition for a long period of time. The cast on the leg is the major cause of muscle atrophy. It reduces muscle activity and causes loss of the tissues. The major effect of the cast as indicated in this case is weakening of the leg muscles and reduced level of activity.Advertising We will write a custom essay sample on Atrophy of the Muscles specifically for you for only $16.05 $11/page Learn More The cast restricts the movement of the muscles (Sandri, 2008). Restricted movement of the muscles leads to reduced muscle tone. The patient therefore develops movement difficulties, which may exacerbate the condition (Hannah, Andrew Martin, 2003). Based on the above mentioned problems, it is therefore important to establish effective intervention measures that can be used to manage the condition. To solve the problem of muscle atrophy, the patient should be encouraged to pursue physical body exercise. However, in this case the presence of the cast may limit the patient’s involvement in physical exercises. Alternatively, the affected area can be exercised through effective body massage to increase muscle activity (Hannah, Andrew Martin, 2003). Proper diet is also another important step that can be used to solve the problem. There are particular nutrients that can enhance muscle activity. For instance, the patient should be encouraged to take foods that are rich in glutamine (Sandri, 2008). After an operation or muscle inactivity, the level of glutamine in the muscle reduces. The mineral is important in improving the level of muscle tone. The patient should also be encouraged to take foods that have low sugar content. This is important to maintain the right level of insulin in the body and reduce accumulation of fats, which may reduce the level of muscle activity. In addition to proper dieting, the patient can be given other nutrient supple ments such as whey and creatine, which are important for increasing muscle energy and muscle tone. The nutrients are also effective in reducing muscle fatigue and improving endurance (Sandri, 2008). Patient education is a key element in the management and control of diseases and illnesses that affect the patient. In this case education will play an important role in ensuring that the patient develops a clear understanding of the disease. Education enables the patient to identify various needs and rank them in order of priority. It also enhances patient motivation and increases the level of adherence to treatment requirements (Jutel, 2010). Due to motivation, the patient will observe the treatment guidelines and improve the treatment outcomes. Patient education plays an important role in decreasing the level of complications associated with the disease. The patient is empowered with the right information about the causes of the disease, preventive measures, and management strategies (Jutel, 2010).Advertising Looking for essay on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Education improves individual management and self-advocate in solving health problems. For example, in this case education will play an important role in ensuring that the patient takes the right diet and participates. Physical exercise is the cost effective and efficient method that can be used to reduce the problem. T herefore, as the patient recovers, the level of physical exercise should be increased. The patient should be encouraged to participate in physical exercises on a regular basis. To this end, patient education improves patient experience and satisfaction. Education enhances cooperation between the caregiver and the patient for quality results (Jutel, 2010). Educated patients are better placed to manage future complications not only for themselves, but also assist other members of the family. The patients become respon sible due to increased level of awareness. Patient education is beneficial to other members of the community and plays an important role in reducing the cost of treatment (Jutel, 2010). References Hannah, C. Andrew, M. Martin, S. (2003). Mammalian hibernation: Cellular and molecular responses to depressed metabolism and low temperature. Physiology, 83(4), 1153–1179. Jutel A. (2010). Self-diagnosis: A discursive systematic review of the medical literature. Journal of Participatory Medicine, 36(2), 68-78. Sandri M. (2008). Signaling in muscle atrophy and hypertrophy. Physiology, 23(2), 160- 170. This essay on Atrophy of the Muscles was written and submitted by user Porter G. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The debate between Nature and Nurture concerning Gender Essays

The debate between Nature and Nurture concerning Gender Essays The debate between Nature and Nurture concerning Gender Paper The debate between Nature and Nurture concerning Gender Paper The nature versus nurture debate explaining sex and gender has been going on for around a century (AboutGender, 2003). Amongst the three approaches, I find sex and gender theories as the most persuasive, although a part of me is inclined towards biological determinism. I believe that femininity and masculinity is due to biological differences to a certain extent, as there is a difference between female anatomy, hormones and genes and that of a male. Schiebinger (1987, p. 9-70) claimed that women think according to feelings and intuitions while men are more objective. I have to admit that sometimes I make decisions based on what my heart tells me, although there is a conflict with making the right moves. One example whereby I followed my heart blindly is during my application to the National University of Singapore (NUS). Although I knew my grades were not good enough for the Law Faculty, due to my deep interest in that subject I still went ahead to apply it as my first choice. However, what convinced me that there are more shortfalls than merits to this theory is that even up until now, no human behavior has been proven by any researcher to be connected to genetic factors. Furthermore, I have an intention of challenging the notion that men have natural qualities that render their aggressiveness. In Singapore for example, increasing cases of maid abuse have been reported; most of the abuses were inflicted by female employers of foreign domestic helpers. Thus I noted that not only men, women also have the propensity to be violent. Elshtain (1987) further justify my point by asserting that the level of aggressiveness of males vary widely across different cultures and women are expected to be more passive in certain cultures than others. Explaining differences in how men and women behave through biological factors is insufficient, and I prefer sex / gender theories as it focuses on the distinction between sex and gender. There are two biological sexes namely male and female. Gender, on the other hand, encompasses heterosexuals, homosexuals, lesbians and gays. Biologically male babies can grow into any gender and this is due his socially and culturally influenced roles. Sex is biological while gender can be nurtured or developed. I was in an all girls Secondary School, and was exposed to the unconventional behavior of lesbians who are biologically females yet socialized as males. They even went to the extent of adopting a manly name and, walked like males and embodied masculine characteristics. An opposite example is in the article entitled Conundrum: When youre born with the wrong body whereby Julie Peters is a transsexual who dressed in female clothes and can think intuitively yet she was a biological male. As affirmed in the sex and gender article, homosexuals, lesbians and transsexuals argued that their sexuality is inborn and attempts to conform to society will be unnatural. While recognizing that sex is determined by the biological characteristics, gender characteristics on the other hand, is largely determined by social, cultural and historical contexts. In different societies and cultures, men and women are socialized into different roles (Giddens 1997, p. 108). The concept of nurture gains the upper hand in sex / gender theory. Oakley (1972, p. 54-55) did a fine job of illustrating three different New Guinea tribes and the different roles men and women fall into. In the first tribe, the Arapesh, both men and women assume passive roles that resemble the femininity in our own culture. In the second tribe which is Mundugumor, both sexes assume masculinity and both sexes are brought up to be independent. In the last tribe of the Tchambuli, the males behave like our females by gossiping, shopping and wearing ornaments while the women shave their heads and are assertive. In Singapore, women are expected to be graceful while the men are more domineering. In the Malay community here for example, the male is considered the man of the house, and when he makes reasonable decisions, his wife and children have the onus to listen to him. However, I agree with statement in the article that there are difficulties in distinguishing between sex and gender and between biology and social attributes. Giddens (1997, pg 109) criticized sex / gender theories as rigid, whereby society expects individuals to assume assigned roles as males or females. Importantly, I acknowledge that humans are not computers that can be programmed accordingly only by social or cultural characteristics. People can modify themselves, for example in the case of Julie Peters as described in the article following the sex and gender piece. Julie Peters undergone hormone treatments, electrolysis and face waxing to transform herself.

Project Management Philosophy Application Paper Essay

Project Management Philosophy Application Paper - Essay Example The purpose of the project was the redesign of a sample of the department website for the college. Teamwork was evident in the project with all the members completing their assigned duties within the time allocated and effectively providing required feedback. Having set objectives clearly defined and made known to all the members is the other principle of project management we applied for the success of the project. All the team members were made aware of the need to complete the website redesign within the allocated time and ensure the functionality of the website and satisfaction to the users of the project. Achieving quality was the main aim of the project. The other principle we used in the project was the understanding of the constraints that would limit the ability to meet the objectives and delivering the project. The constraints we identified included time, resources, and project scope, and we aimed at meeting the needs of the project within the time, resources, and scope req uired of us (Nicholas, 2004). Maximizing stakeholder return on investment is the other project management principle applied in the research and entailed the ensuring quality redesign and high satisfaction of the website users. To achieve the requirement for maximum stakeholder ROI, we took professional pictures, got in touch with the client for feedback and changes as required in agile methodology for constant client involvement, and received waiver for the use of the picture on the website. Rapid feedback from the client and the team members was also applied in the management of the project ensuring high client satisfaction and completion of the project within the allocated time Attention to the development of quality work was also evident in the redesign of the website through the use of professional photographer and ensuring the redesign was top notch as evidenced by the complete

Critical Legal Thinking Case Article Example | Topics and Well Written Essays - 500 words

Critical Legal Thinking Case - Article Example This means that a corporation cannot be criminally liable for acts committed by a representative outside the scope of his employment. In law, the representative would be said to have on a frolic of their own. b) When the crime committed is crime that cannot be punished through fines. This is due to the principle that a company cannot be jailed or even punished by corporal punishment. The only punishment available will be a fine. The most common criminal penalty imposed against the corporation is a fine. For this purpose a corporation would be fined a certain amount of money depending on the capital nature of the crime so committed. A corporation would be fined if it commits certain acts which are punishable by fine or if the corporation tolerates the actions of its representatives. Consequently, punishment can be imposed to the perpetrator of the crime but shared amongst other innocent parties. This will be in form of a reduction of wages/salary available to all employees. It also results in reduction of profits hence dividends payable to the shareholders. The corporation can also be punished by way of a forced winding up.