Movie Review Crossing ( 2008 ) Film Review Essay

Crossing (2008) Film Review: Lights shine just a few yards from where you crouched clutching your bag for dear life, a blistering cold sweat trickles down your neck as you realize like an animal you re being hunted. Murky water seeps deep into the fibers of your torn clothing while you hide among the tall marsh grass just outside your way to a better life. Cutting through the thick night air and illuminating each blade of green the lights inch closer and That s when you feel it. A cough. The same deep coughs that your wife tried to hide that stemmed from her tuberculosis. Her need for medicine and your family s survival is what drives you and what has caused you to come this far leaving a nation of oppression and crossing into one of opportunity. You tighten your grip on the bag s strap then Your eyes wide in terror dart back and forth as you begin to feel your way through inky blackness. thunderous gunshots ring out in the distance a sound you know all too well. You have to make it to shore, there, is the land that holds the medicine you need. What would you be willing to do for your family? To some Kim Tae-kyun s Crossing (Keurosing in South Korea) could come off as simply a work that plays on the treatment of North Korea s citizens and the country s plight for control through creating a unified people at all cost. However, upon closer analysis the story delves deep into the very easily manipulated fabric of human emotion. Creating tears in its stitching withShow MoreRelatedProspectus Example1677 Words   |  7 Pagesby the 1990s-2000s. Literary Review Much of the sources for this paper will deal with personal memoirs of Cuban immigrants, journalists and scholars. I will critically analyze this existent data and correlate them with the interviews, newspaper articles and diaries of Cuban refugees. This way I can correlate all of the opinions and studies. Much of the Latin American prospective will come from The Latin American Research Review for the purpose of my research. Much of theRead MoreMiscegenation: Progress Then and Now2537 Words   |  11 Pagesin both the past and the present through its presence in film. Film can be an incredibly effective window into the popular opinions of the era in which they are produced. Films portray the ideas, the prejudices, and the treatment of people of color during the production time. 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In 1892, Edison General Electric Company merged with Thomson-Houston Company. The new company was called General Electric Company. Several of Edison’s early products were still part of GE in 2008, including lighting, transportation, industrial products, power transmission, and medical equipment. GE is the only company listed in the Dow Jones Industrial Index today that was also included in the original index in 1896. Do Over the century afterRead MoreThe Success Factors of Standard Chartered Hong Kong Marathon12264 Words   |  50 PagesEchoes of the Rainbow《æ ­ ²Ã¦Å"ˆç ¥Å¾Ã¥  ·Ã£â‚¬â€¹a movie made in Hong Kong, a low-cost film production. At the beginning, this movie had few people pay attention. When this movie received the best picture in the new generation of Childrens Film Unit Crystal Bear Award at the 60th Berlin Film Festival, there are many people start attending this movie. Since this movie had received an award, it caught everyone’s attention about this film. More people accept that this king of film and story. In 2008 Beijing Olympics was veryRead MoreSports17363 Words   |  70 PagesInstructor’s Manual Exercises in Sportscasting Linda K. Fuller, PhD Published by  © 2008 by Routledge, Taylor Francis Group. All rights reserved. No part of this work may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopying, microfilm, and recording, or by any information storage and retrieval system, without permission in writing from the publisher. Printed in the United States of America. Routledge, Taylor Francis Group, 270 Madison AvenueRead MoreSports17369 Words   |  70 PagesInstructor’s Manual Exercises in Sportscasting Linda K. Fuller, PhD Published by  © 2008 by Routledge, Taylor Francis Group. All rights reserved. No part of this work may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopying, microfilm, and recording, or by any information storage and retrieval system, without permission in writing from the publisher. Printed in the United States of America. Routledge, Taylor Francis Group, 270 Madison

Sonography Career Free Essays

Sonography The first time I started college I had a different career path. It was not after my pregnancies that I decided to make the change to sonography. I think sonography is a career that really fits my expectations, and to make sure I am in the right path I will research this career in depth. We will write a custom essay sample on Sonography Career or any similar topic only for you Order Now Tests and evaluations in sonography are in writing and practical. They are prepared to measure the student’s understanding of the material, and the knowledge in manipulating the transducer (Craig 53). At the beginning I was curious about how the test would be. I now know the reading tests are normal types of tests: objective, which is cover multiple choices or true and false, and the subjective, which are the essays questions. I also found, I will have some tests on computer (Craig 46-47) which I think is a great idea because I will get accustomed to the way that certifying test are now presented, also it will help me to be successful in my career. The practical exams will help me to familiarize in working with patients on a day to day work habit, and the writing and computer exams will prepare me for my certifying examination post graduation. Sonography has different types of sonograms in which I can specialize. There are eight types of diagnostic ultrasounds specialties, but there are three which are the common practiced: abdominal, obstetric and gynecologic, and cardiac (Craig 152). This is great for me, because obstetric and gynecologic is the type of ultrasound I would like to specialize. Also, since this type of ultrasound is one of the most common I think it will be easier find a job in this field. Registration is very important in the sonography field. Graduates are encouraged to take their registry examinations as soon as possible after completion of their training (Craig 53). † In my opinion this is great because the knowledge of the sonographer is tested again giving us the opportunities to have prepared sonographers in the health facilities. Since â€Å"employers prefer candidates registered through the American Registry for Diagnostic Medical Sonography (Morsch)† being registry is an open door for sonographers trying to get a job. American Registry for Diagnostic Medical Sonography (ARDMS) offers the opportunity to sonographers to earn three different types of credentials. The credentials are Registered Diagnostic Medical Sonographer, Registered Diagnostic Cardiac Sonographer, and Registered Vascular Technologist. In order to be award with one of them the graduate needs to pass two exams: one general and one specialty exam that depend on the credential wanted (ARDMS). This I think is a wonderful requisite because it elevates the prestige of sonographers. As more credentials I can get more knowledge I will have. Salary is another point in my research. â€Å"In 2008, the starting salary for a diagnostic medical sonographer was $43,600 (Diagnostic Medical Sonography). Even though this is not the most important point for me I have to admit it is within the range I was expecting for salary. According to the Bureau of Labor Statistics the annual mean wage in Florida is $56,990 which breaks down in $27. 40 an hour (Bureau). This is better than the figures from 2008 and if salary follows this line by the time I graduate it should be even greater. The outlook of this job is great. â€Å"Employment of diagnostic medical sonographers is expected to increase by about 18 percent through 2018-faster than average for all occupations (Bureau)†. This is about 2. 25 percent per year. Sonograms will become the most popular tool in the medicine field to check the human body since is not harmful and very effectively. The truth is that â€Å"sonography is in high demand trough out the country since the uses of sonography are expanded (Sonography). † Another factor that will help on the growth of the sonography is the population who is aging. Older people needs more tests and Florida is one of the favorite states for retired people, so I would say that we will have a nice increase on the growth rate. Learn about searching jobs I think is important. After I graduate I would like to know the most important factors when looking for a job. As I found there are many tips for a successful job search. A resume accompanied of a personalized letter, always listen to the interviewer and answer the questions straight and precise, choose professional clothes for the interview day, negotiate the salary if it is no right for you, and always get the final offer in writing (Craig 213-216). Responsibilities are part of all jobs. Sonographers once they graduate start taking responsibilities which include preparing reports, organized daily work schedule, and report equipment failure(Craig 205). Searching this I notice that sonographers don’t only make reports and scans in fact I will do more than what I thought was my responsibilities. Sonography also has disadvantages. Musculoskeletal injury has been affecting sonographers for years. The amount of sonographers in the country is a small number compare to other professions in health, but the amount of injured sonographers is that big relative to the total number of sonographers that brought the attention of NIOSH. To protect sonographers from musculoskeletal pain NIOSH recommend a few safety measures for under graduates to avoid injuries (Musculoskeletal). This is really worry because I want a profession not an illness. I really think the programs should emphasize more on safety rules to avoid MSI from happen so frequently. I have learned plenty of information with my sonography research paper. Now I like even more my career. I believe I will have a great future if I keep going in this direction. Sonography is a very popular job, and learn the inside of the human body it is always amazing. [1010] Work Cited ARDMS,†Credential and Examinations. †Web. 15 Nov. 2011. https://ardms. org/credentials_examinations/ Bureau of Labor Statistics, U. S. Department of Labor, Occupational Outlook Handbook,2010-11edition, Diagnostic Medical Sonographers. Web. 9 Nov. 2011. http://www. ls. gov/oco/ocos273. htm Craig Marveen,†Essentials of Sonography and Patient Care†. St. Louis: Saunders,2006. Print. â€Å"Diagnostic Medical Sonography. † CAAHEP. Org. CAAHEP, 2009. Web. 3 Oct. 2011. †¹ http://www. caahep. org/content. aspx? ID=23 Morsch,Laura. †10 Best Paying Jobs for Associate Degress. †CNN. com. Cable News Network,05 May 2006. Web. 3 Oct. 2011. http://www. cnn. com/2006/us /careers/05/04/cb. associates â€Å"Musculoskeletal pain hits 80% of sonographers. † Occupational Health Management 1 Feb. 2007. Academic OneFile. Web. 4 Oct. 2011. How to cite Sonography Career, Papers

Financial accounting in banking industry - Myassignmenthelp.Com

Question: Discuss about Financial accounting in the banking industry. Answer: Introduction: The current report aims to focus on Sunshine Limited, in which the accountant of the firm, Maria Mars was approached on the part of Kam Sunshine, the general manager. The person wanted to change the method in relation to income in a discrete fashion. As a result, Maria Mars has been in dilemma, since she was worried about renewing her terms with the company. Even though such actions are not ethical, the straight-line method of depreciation has been changed to sum-of-years-digits method (SYD). Thus, the stakeholders identified from the case study comprise of communities, shareholders, customers, governments, suppliers, partners, creditors, general manager and accountant. The ethical issues in relation to Maria have been described and the major norms violated on the part of the organisation comprise of lack of integrity, transparency and objectivity. Finally, the role of Maria to change the method of depreciation is described with adherence to the requirements of the organisation and t he effect of AASB 116. Ethics and governance: In the words of Ball, Grubnic and Birchall (2014), morality has strong relationship with governance and ethics and thus, it could not be imposed. However, the above-depicted ethics is suitable, since both quality and work level would be improved, which would further increase the overall confidence of the users. The governance and ethics-related problems of Sunshine Limited are depicted as follows: Breach of objectivity: In order to make personal gains, Kam Sunshine has deceived the higher-level management of Sunshine Limited and the person has obtained support from the accountant to accomplish his gains. The company has utilised various depreciation methods on non-current assets for representing the deflation effect and the depreciation method could signify the condition where the benefits related to future assets are estimated to be obtained (Beatty and Liao, 2014). The overall depreciation method has changed, which would lead to variance in timing of depreciation. As a result, the actual decisions might influence the decisions of the shareholders due to error estimates. The accountant has the responsibility to depict accounting information effectively and disclosure of changes in financial statements would be revealed. This contradicts the work ethics of the accountant and it has breached the doctrine of objectivity. Lack of integrity and lucidity: It is the right of the shareholders to obtain an overview of how profitable their investments would be in the organisation. Depending on the variation pertaining to profitability in their investments, the shareholders have the obligation to determine whether to retain the company shares (Bebbington, Unerman and O'Dwyer, 2014). For meeting the expectations of the shareholders of Sunshine Limited, Kam Sunshine has hidden the matter of change in depreciation method in order to form illusion of uniform higher profit. Hence, Sunshine Limited lacks integrity and lucidity for signifying rightful information to the users of financial reports. Role of the accountants in changing depreciation methods: The given case study clearly inherits that the accountant of Sunshine Limited has changed the depreciation method from straight-line method to SYD method. The motive of adopting the latter method is to reduce the profit level in the next two years in order to transfer the same 2018 and 2019 for guarding against the expected economic downturn. This could be described with the help of the below-stated instance: Asset cost = $500,000 Useful finite life = 5 years Salvage value = $50,000 Now, the difference between profits using the two depreciation methods is illustrated briefly as follows: Straight-line depreciation method: Straight-line depreciation = (Asset cost - Salvage value)/ Useful finite life Straight-line depreciation = ($500,000 - $50,000)/5 = $90,000 Sum-of-years-digits depreciation method: Sum-of-years-digits = Depreciable base x (Remaining useful finite life/ Sum-of-years-digits) Sum-of-years-digits = n (n+1)/2 Sum-of-years-digits = 5 (5+1)/2 Sum-of-years-digits = 15 Statement showing changes in depreciation: After modifying the depreciation method, the depreciation amount would rise in the opening years; however, the trend would be falling in the upcoming years (Brown, 2014). This would enable in keeping the consistency of profits because of the reduction in depreciation expenses over the periods. Thus, the accountant of the organisation has carried out its role of changing the depreciation method for fulfilling the goals of the general manager of the organisation, Kam Sunshine. Stakeholders: As laid out by Bushman (2014), a stakeholder could be a group, an individual or organisation having interest in another organisation. The main stakeholders identified in case of Sunshine Limited comprise of the following: Communities and government: The external stakeholders include the communities and government, since their association is close with the organisation. Since the organisation operates within the communities, the customers are not the only stakeholder to be affected. Even though they pay taxes, the residents are expected informally to act in an ethical manner along with maintaining environmental sustainability (Collier, 2015). Along with this, the communities expect the firms to be involved with local charitable gifts and events. The governmental organisations make decisions and such decisions could influence the overall business operations. Thus, hence it is expected from the managers of the organisation to maintain strong relationships with the local officials in order to project regulatory changes or development of community influencing business operations. Customers: The immediate external stakeholder comprises of the customers, which is the most profitable for Sunshine Limited. For retailers, consumers and customers are identical terms. Hence, attracting, retaining and creating loyalty from the core consumers assures long-term financial progress of a firm (Henderson et al. 2015). For business-to-business organisations, business firms comprise of the customers and the products or services are exchanged for business use. There is direct selling of trade resellers to the wholesalers or retailers; however, the end customers are to be considered as stakeholders as well. For example, the distribution channel would not succeed, if the customers do not purchase the final goods manufactured. Suppliers and partners: The suppliers and business partners are the crucial stakeholders in the existing competitive world. The firms often tend to create loyal association with their suppliers and associates. This would enable Sunshine Limited to establish common goals, combined vision and strategies. The trade buyers and sellers could work in partnership effectively to provide maximum value to the customers, which would be beneficial for all the partners (Gitman, Juchau and Flanagan, 2015). Along with this, it is expected from the trade partners to act ethically in order to avoid hampering the customer reputation of the firm related to Sunshine Limited. Creditors: As pointed out by Hoyle, Schaefer and Doupnik (2015), the companies often look for lenders in order to finance business ventures, supply purchases and asset purchases. The banks are granting loans for main purchases such as new building. The suppliers would be able to give product inventory on account that an organisation incurs in future. The current creditors of Sunshine Limited would expect the consistent meeting of deadlines, which would help the company in enhancing relationships with the creditors and this, in turn, would raise the profit margin of accumulating quality funding in future. Accountant: Based on the case study, it is observed that Maria Mars is the accountant of Sunshine Limited and the accountant has prepared the financial reports by switching the profit margin of 2016 and 2017 to the next two years respectively. General Manager: The provided case study clearly depicts that the general manager of Sunshine Limited is Maria Mars and the person is responsible to make decisions in order to enhance the overall performance of the organisation. Shareholders: The individuals investing in Sunshine Limited in order to reap the benefits by obtaining a part of the net income are classified as the main stakeholders of the firm. Impact of AASB 116: As identified from the case study, Kam Sunshine has asked Maria Mars in devising a way to minimise the profits in the next two years starting from 2016 onwards. Hence, it would fetch unswerving profits for benefitting the shareholders in the next two years (Hribar, Kravet and Wilson, 2014). Maria has changed the depreciation method eventually from straight-line to SYD method and she did not reveal such modification made in the annual report of the organisation. The compiled standard, AASB 116 associated with property, plant and equipment is applicable to annual reporting periods initiating on or after 1st July 2009. This standard aims to describe the accounting treatment associated with property, plant and equipment in order to discern information to the users of the financial reports. This is associated with the investment of the organisation on these assets and the modifications made in such investment (Li, 2015). The main issues associated with accounting in relation to property, plant and equipment are the asset realisation, carrying amount ascertainment, depreciation changes and the losses of impairment to be recognised in relation to them. According to the provided case, the depreciation method has changed from straight-line to SYD. The concept of the method of depreciation is distribution the tangible asset cost over the useful finite life of that asset (Macve, 2015). It is observed that the organisations are involved to depreciate non-current or fixed assets for accounting as well as purposes related to tax. The former has an influence on the reported net income of the firm, while the financial position might be influenced on the part of the former. Initially, the cost apportionment is made as depreciation expenditure in the period, in which the asset could be utilised (Pratt, 2016). The business firms often recognise this expense for financial reporting and tax purposes. The ways of computing depreciation and the years over which the depreciation of assets would be carried out, might deviate between the kinds of assets within the same business and modification for tax-related purposes (Smith, 2017). The accounting laws or standards need to specify the same, since they vary from country to country. There are various methods of computing depreciation expense like straight-line, sum-of-years-digits and declining balance methods. The introduction of depreciation expenditure is evident when the asset is placed in service. In the words of Warren and Jones (2018), the SYD method is a rapid process of computing the asset depreciation. The formula for calculating the overall depreciation value under this method is represented as follows: Sum-of-years-digits depreciation = Depreciable base x (Remaining useful finite life/ SYD method) This method is formed for signifying the consumption of the major asset. Moreover, it is utilised when any particular pattern to the method is not present, in which the asset is to be used over the years. The straight-line depreciation method incurs expenses in a uniform fashion over the useful finite life on fixed assets (Weygandt, Kimmel and Kieso, 2015). This depreciation method is suitable where the economic recognition where the economic recognition from an asset is estimated to be realised over the lives in an uniform manner. Depreciation per annum = (Cost - Residual value)/ Useful finite life The case study states that Sunshine Limited is a large departmental store and the top-level members of the organisation take decisions in combination based on regulations during its establishment. Due to this, Kam Sunshine has breached the policy of the organisation by making self-decisions, and the financial statements of the organisation are affected directly due to this. In addition, in this case, in which the changes to the organisation were conducted, the ultimate decision is required to be revealed to all the stakeholders related to the organisation. Therefore, it could be inferred that the change of depreciation method enforced on the part of Maria Mars has not adhered to the AASB 116 requirements. Conclusion: The above evaluation clearly states that the managerial actions towards approaching an employee and making recommendations in changing the depreciation method would have considerable effect on code of conduct and ethics within the firm. However, the accountant of the organisation has undertaken such actions because she might not be able to renew her contract and she might receive negative feedback in order to behave against the managerial orders. It is found out that constant profits would be maintained with the change in the method of depreciation because of reduction in depreciation expenses over the periods. However, this does not adhere to AASB 116, since the accountant has not revealed such method change in the financial reports of Sunshine Limited. References: Ball, A., Grubnic, S. and Birchall, J., 2014. 11 Sustainability accounting and accountability in the public sector.Sustainability accounting and accountability, p.176. Beatty, A. and Liao, S., 2014. Financial accounting in the banking industry: A review of the empirical literature.Journal of Accounting and Economics,58(2), pp.339-383. Bebbington, J., Unerman, J. and O'Dwyer, B. eds., 2014.Sustainability accounting and accountability. Routledge. Brown, R. ed., 2014.A history of accounting and accountants. Routledge. Bushman, R.M., 2014. Thoughts on financial accounting and the banking industry.Journal of Accounting and Economics,58(2), pp.384-395. Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Gitman, L.J., Juchau, R. and Flanagan, J., 2015.Principles of managerial finance. Pearson Higher Education AU. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Hoyle, J.B., Schaefer, T. and Doupnik, T., 2015.Advanced accounting. McGraw Hill. Hribar, P., Kravet, T. and Wilson, R., 2014. A new measure of accounting quality.Review of Accounting Studies,19(1), pp.506-538. Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis.Journal of Business Finance Accounting,42(5-6), pp.555-582. Macve, R., 2015.A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Pratt, J., 2016.Financial accounting in an economic context. John Wiley Sons. Smith, M., 2017.Research methods in accounting. Sage. Warren, C.S. and Jones, J., 2018.Corporate financial accounting. Cengage Learning. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons.