The Mother-Daughter Relationship in Toni Morrisons Beloved Essays

The Mother-Daughter Relationship in Toni Morrison's Beloved In Toni Morrison’s Beloved, 124 can be thought of as a character with human characteristics that are brought about by the spiritual presence of Sethe’s deceased daughter. It is almost as if the house is the physical element of this spiritual force, and the naming of the house as simply 124 immediately allows â€Å"readers to unconsciously register the unseen number three in 1-2-4† (Washington 175). This idea becomes relevant because after registering this, we can see a reoccurring pattern of this concept throughout the text. First of all, there were three females in Sethe’s family, and after murdering her eldest daughter, there was left a â€Å"triad of grandmother, mother, and daughter† (Washington). In Washington’s article she elaborates heavily on this idea of the missing number three as the number suggests a spiritual element. Aje, defined as â€Å"a controlling matriarch who uses her power, forcefully or gently, to guide her family and often the community† (Washington 172) is overwhelmingly present at 124, and is an Africana theoretical perspective concept that Washington attempts to define in her article while also interpreting the intricacies of the mother-daughter relationship in Beloved (172). However, it seems that there are also major ideas that play a part in this concept of Aje. Through Toni Morrison’s Beloved and Teresa Washington’s â€Å"The Mother-Daughter Aje Relationship in Toni Morrison’s Beloved,† it seems that the Aje relationship can be defined by several reoccurring themes which consist of the idea of unification through the act of violence, male presence, or the lack thereof, and the concept of Sethe’s self in comparison to her â€Å"best self.† There seems ... ... my theory, Beloved understands that her mother put her in a safe place, but at the same time she does not fully understand why she was placed there alone, and for this she is angry, and in turn takes her anger out on her mother in an attempt to destroy her, so evidently, Washington is contradicting herself. Through Beloved and Washington’s article, the concept of the Aje mother-daughter relationship becomes prevalent. This concept is emphasized by unification through violence, male absence, and the idea of Sethe’s â€Å"best self.† Washington says, â€Å"Beloved revolves around a mother and daughter’s desire to enjoy perfect unity† (Washington 174). Clearly, we see this concept and ultimately what happens as a result of Sethe’s desire, and the destructive path it leads her down, as of course, destruction is a characteristic of the mother-daughter Aje relationship.

Persuasive paper on video game violence Essay

Today’s youth live in a time where video games are a fixture of entertainment. Video game consoles are found in almost every home, including a child’s bedroom. I believe that the portrayal of violence in video games is not the reason for the increase of violent acts committed by and against youth. Parents and the government should understand it is not the fault of the game itself. Modern parents should be engaged in the messages their children are receiving from video games and the images they are allowing them to witness. Creating more laws and legislations surrounding the sale and content of video games will not provide the protection that parents think they will. I believe that parents who refuse to engage in the content their children are exposed to must educate themselves actively and be aware of what their children are observing when they play video games. They need to actively seek out information about the game and what types of content it contains before their children start to play. Parents should not solely rely on the rating provided by the Entertainment Software Rating Board (ESRB), an independent board that provides ratings to video games. Games with the rating of Everyone, or â€Å"E†, contain mild violence. According to a study from the Journal of the American Medical Association where 55 video games were played, â€Å"27 games (49%) depicted deaths from violence† (Thompson and Haninger). Parents who do not take the time to learn about a game first risk their children killing in the game that is rated for â€Å"Everyone†. Children need their parents to talk with them and explain that what they are seeing is not real and that violence like that is not appropriate behavior. A study by the American Psychological Association found that game players self-reported that â€Å"game playing was found to elicit more fear than anger, depressed feeling, or pleasant relaxation, and respectively; however it elicited more joy than fear† (Ravaja, Saari and Turpeinen). Desire to commit violence was not one of them. Parents also need to set clear boundaries on what is appropriate and what is not for their children, based on their own beliefs. The violence portrayed in video games exists without a call to action. The games do not command players to go outside of the game and commit the same acts. It is also not the duty of lawmakers to limit accessibility or ban content all together because they fear that the violence could incite an incident. The British Medical Journal originally published findings from the United Kingdom Millennium Cohort Study. The study was conducted over 10 years and included more than 11,000 children. It â€Å"did not find associations between electronic games use and conduct problems, which could reflect the lower exposure to games and/or greater parental restrictions on age-appropriate content for games† (Parkes, Sweeting and Wright). Parents should determine what is right for their children and what is not. The boundaries of every family are different and need to be enforced by the parents. The creators and retailers of video games often become the scapegoat for lawmakers and government officials when a violent act occurs that involves or is perpetrated by youth. Parents rely on their legislators to take up their causes and seek out laws that will promote their cause. Regulating video games on their behalf is one of those causes. Legislative bodies across the country are looking for ways to prevent incidences of violence, especially gun violence like what occurred in Sandy Hook Elementary in Newton, Connecticut and the movie theater in Aurora, Colorado. The state of New Jersey outlined a plan last year that included measures to limit and restrict how retailers merchandise games in retail outlets and would require parental consent for kids to purchase games rated â€Å"Mature† or â€Å"Adults Only† (Friedman). The state of Massachusetts also considered legislation that would assemble a group to â€Å"investigate the influence of violent video games and to find if there is a connection with real world violence† (GamePolitics Staff). However, these, and other laws being debated across the country, face a significant legal road block. Video game retailers already take precautions and preventative measures to keep certain games from being purchased by children and further regulation on a legal level is not needed. The Supreme Court heard Brown v. EMA, a case against California’s laws that restricted the sale of certain games to teenagers based on state’s determination that they were violent. The basis of the case came down to a First Amendment issue because California’s specifically singled out video games and no other form of media. The Court struck down California’s law and ruled â€Å"the games, like books and movies, are protected under the First Amendment’s guarantee of freedom of speech. The Supreme Court also said it found no convincing link between the games and real world violence† (Friedman). Justice Antonin Scalia stated, â€Å"Psychological studies purporting to show a connection between exposure to violent video games and harmful effects on children do not prove that such exposure causes minors to act aggressively† (Friedman). Regulation by the government is a clear-cut defense for parents who battle with their kids about certain games being purchased and played. It is easier to tell a child that they cannot have something because someone else restricts it and not because the parent forbids it. It means the child is not upset with the parent and diverts their displeasure. Parents do not have to be the â€Å"bad guy† because a law takes care of that for them. I have personally witnessed parents telling kids that they cannot purchase a particular game because it is too graphic or not for their age. Most of the children are less than pleased by the response and show it. I imagine most parents want to avoid that reaction from their child in a store. Creating legislation that the Supreme Court found infringes on the collective’s First Amendment rights or circumventing the current self-regulation of the video game retailers is not the solution. Today’s parents should stop seeking a solution for interference outside of their own decisions as a parent by increasing legislation on games. Parents to the next generation are severely taxed by the demands of day to day life. The one item that they cannot be relaxed about is the entertain they choose for their children. Buying a video game console and unleashing a child into the world of gaming is almost a rite of passage for parents, especially parents that grew up playing Super Mario Bros. It is unwise to do so without rules, boundaries, and some due diligence on their part. They should be educating themselves on the games and need to be reviewing game content information available from web sites like IGN. com. Parents should be supervising their kids playing the games that they may not be familiar with yet many do not. They should also be looking at what they can control in their own home, including utilizing parental control settings on the consoles themselves and restricting online and downloadable content. Parents should not lean on lawmakers to establish those confines for them nor does not lie in society’s hands. The ultimate responsibility lies with parents who are willing to unplug what video game content they do not want their child to play. Works Cited Friedman, Matt. â€Å"Game over? Christie’s plan to restrict video games would likely be overturned, experts say. † 24 April 2013. NJ. com. Web. 3 March 2014. GamePolitics Staff. Massachusetts State Senator Proposes Study on Violent Video Games. 14 November 2013. Web. 3 March 2014. Parkes, Alison, et al. â€Å"Do television and electronic games predict children’s psychosocial adjustment? Longitudinal research using the UK Millennium Cohort Study. † British Medical Journal (2013). Web. Ravaja, Niklas, et al. â€Å"The Psychophysiology of James Bond: Phasic Emotional Responses to Violent Video Game Events. † American Psychological Association (2008): Vol. 8, No. 1, 114-120. Thompson, ScD, Kimberly M. and Kevin Haninger. â€Å"Violence in E-Rated Video Games. † Journal of the American Medical Association (2001). Web.

A Survey of Behavioral Finance Summary - 1332 Words

A Survey of Behavioral Finance Nicholas Barberis and Richard Thaler In this handbook, Barberis and Thaler define the differences between traditional finance and behavioral finance. Traditional finance is rational.Rationality means two things; correct Bayesian Updating and choises consistent with expected utility. On the other hand behavioral finance assumes that market is not fully rational and analyzes the facts when the some of the princibles are loosen up. This essay also discusses about two main topics; limits to arbitrage and psychology. These two topics are known as the two buildings blocks of the behaviour finance. In the normal markets security prices equal to fundamental value.In this†¦show more content†¦Ambigutiy aversion is defines risk as a gamble with known distribution and uncertainty as a gamble with unknown distribution, and suggests that people dislike uncertainty more than risk. The experiments about ambigutiy aversions shows that people do not like sitiuations where they are uncertain . Aversion changes based on preceived competence at assessing relevant distribution. US stock market is a good research area for the facts about its behaviour. The most three important behaviours are equity premium , high volality and predictable returns. Risk preium seems to high and possible explanations are under prospect theory. Rational approches must focus on changing risk aversion to explain volatility. Volatiliy explanations under beliefs are overreaction to dividend growth, overreaction to returns, confusion between real and nominal rates. All three of these facts are known as eqity puzzles. Both the rational and behavioral approaches to finance have made progress in understanding the three puzzles singled out at the start of this section. The advances on the rational side are well described in other articles in this handbook. Here, we discuss the behavioral approaches, starting with the equity premium puzzle and then turning to the volatility puzzle. Equity premium puzzle is that even though stocksShow MoreRelatedA Survey of Behavioral Finance Summary1322 Words   |  6 PagesA Survey of Behavioral Finance Nicholas Barberis and Richard Thaler In this handbook, Barberis and Thaler define the differences between traditional finance and behavioral finance. Traditional finance is rational.Rationality means two things; correct Bayesian Updating and choises consistent with expected utility. On the other hand behavioral finance assumes that market is not fully rational and analyzes the facts when the some of the princibles are loosen up. This essayRead MorePlan to Increase Team Motivation, Satisfaction and Performance1062 Words   |  5 Pagesa person thinks and behaves is a reference that defines his or her attitude. The plan covers the identification of job-oriented attitudes by conducting a brief survey across team members. This survey addresses the following categories: Pro-activeness, Subjects of Interest, Goal Expectations, and Definition of Success. Results of this survey allows to identify what drives team members to achieve personal and team goals, which methods to use to enhance effective involvement, how to link subjects ofRead MoreHealthcare Consumerism Of The 21st Century1593 Words   |  7 PagesRecommendations With the data collected from group interview and surveys, the findings have been analyzed and the researcher has discovered areas of opportunity and advancement. With research question aiming to discover what is known about healthcare consumerism in the 21st century, the researcher will recommend solutions that educate and promote healthcare consumerism. The opportunities are presented in the form of recommendations for individuals and organizations to consider when desiring to learnRead MoreBenefits Of Financial Support For Medical And Health Care1182 Words   |  5 Pageshigh cost while at the same time being used in a number of patients concerned with low cost. Accordingly, medical products were controlled by technological standards. Many countries use economic valuation if their medical and health systems should finance certain pharmaceutical and pharmaceutical preparations. In general, all these services are based on compensating workers and users of the services from their use of the treatments. Requirements for Economic Assessment of Medical Decision-Making Read MoreFactors Influencing Individual Investor Behavior1439 Words   |  6 Pages7 7 3. LITERATURE REVIEW 8 4. THE RESEARCH DESIGN a. Type of study b. the Model equation c. Hypothesis d. Data collection methods c. The sapling design f. Statistical analysis technique 10 10 10 10 10 11 5. INTERPRETATION OF RESULTS 11 6. SUMMARY AND CONCLUSIONS 12 TIME FRAME 13 REFERENCES 14 2.4The Relevance of the study This study aims at exploring the KSA investor’s behavior, appear the first attempt to be undertaken in the KSA. The study is important for individual investor, companiesRead MoreTop Industries : Educational Services, Professional Scientific And Technical Services1113 Words   |  5 Pagesothers) by performing various duties related to a study. Research assistants are typically well experienced in the subject area of the project they work on. My client for example, is experience in Behavioral Science. My client would need to help social scientists in their laboratories, performing surveys, and other social science researches. Applicant may help prepare findings for publication and assist in laboratory analysis, quality control, or data management. Applicant, may also edit and submitRead MoreCareer Development Plan Summary1639 Words   |  7 PagesCareer Development Plan Summary Tool Distributors, Inc. Career Development Plan Summary Tool Distributors, Inc. As you all know, Tool Distributors, Inc. has recently experienced considerable growth and members of executive management have asked for the restructuring of the financial department. The finance department has been asked not only to assume additional responsibilities but also initiate the hiring of additional team members. This report will introduce five new positions to the teamRead MoreThe End of Behavioral Finance4700 Words   |  19 PagesCFA Institute The End of Behavioral Finance Author(s): Richard H. Thaler Source: Financial Analysts Journal, Vol. 55, No. 6, Behavioral Finance (Nov. - Dec., 1999), pp. 12-17 Published by: CFA Institute Stable URL: http://www.jstor.org/stable/4480205 Accessed: 17/04/2009 10:10 Your use of the JSTOR archive indicates your acceptance of JSTOR s Terms and Conditions of Use, available at http://www.jstor.org/page/info/about/policies/terms.jsp. JSTOR s Terms and Conditions of Use provides, in partRead MoreHigh Performance Management2089 Words   |  9 PagesPhone: (323) 343-2890 (SIMP.724) Email: ben13311@sbcglobal.net Web Site: http://groups.yahoo.com/group/management489 Instructor’s biography: Dr. Ben Mahdavian holds M.B.A. degree in finance and doctorate degree in Public Administration. In  his early career,  he worked as Vice President of Finance for Don Baxter Laboratories.  He was then promoted to the Board of Director as Chairman of the Board of Don Baxter Laboratories.  He is presently working in California State University, Los AngelesRead MoreQualitative Study1500 Words   |  6 Pagesthe design It is a time demanding design given that is a qualitative study. In order to manage, there will be research assistants that will help especially in collection of data from the respondents. The data analysis is complex and need time and finance. The thematic approach will be used in addition to prudent coding data (Li, Chen, Zhu, 2014). Systematic observation methodology will be used to carefully observe one or more specific behaviors in a particular setting. In this naturalistic observation

Philosophy and Religon Essay - 1286 Words

The 16th century was a time of culmination. A time during which the fundamental forces of civilization that shaped the world thus far, came together and accelerated their pace. Religious, cultural, intellectual, and economic transformations took place. New civilizations arose, only to be destroyed by imperialistic invaders. Old cultures converged and conflicts arose. New and old, east and west were unified, if only fleetingly and superficially. The religious beliefs of any society during the 1500s were taken very seriously and were tremendously important. At the time, entire empires were built on the simple principle of religion. It was the central unifier, the Europeans under Christianity, the Ottoman Empire under Sunni Islam, and the†¦show more content†¦Their philosophy was derived from their religious beliefs. Their God was not a removed entity that controlled the world but did not have a role in the life of the individual. Their God was everything and without him, there was nothing. God was salvation and eternal life. Their main reference was the Bible. It was studied extensively by Catholic theologians and, from it, created a central ethical system was developed. The Chinese on the other hand had an ethical system based on the individual. Confucianism was not a religion. It was not based on a deity and strict codes of conduct found in Catholic tradition did not exist. However, an overall sense of order was decidedly central to its philosophy. Virtue here was found introspectively, through thought and study. Another interesting facet of Confucianism was it’s veneration of ancestors, an extension of honoring one’s parents. These two ethical systems differed so much that fundamental concepts (right, wrong, sinful, virtuous) were not completely equateable. Confucianism viewed people as fundamentally good. In the Great Learning, a fundamental Confucian text, described human nature as â€Å"being universally good† and that the â₠¬Å"original substance of the mind is correct.† This gives us important insight into how they would classify an act as immoral or sinful. If each person is fundamentally good, then any act he does would also be good. And any act that he does that goes against his â€Å"innate knowing†¦of right andShow MoreRelatedEmile Durkheim s Influence On Society1562 Words   |  7 Pagessociologist of the late nineteenth and early twentieth century. This was the time when the sociologist like Karl marx and Max webber were on its peak and At the same time Durklheim was credited with great prestige principle founders of sociolgy. His philosophy has worked like fusion in society which was related from an individual to whole society.he claimed that socity is a â€Å"Sui Generis† Reality or a reality unique which is called ruductinist method. Durkheim highly criticised the reductionist methoedsRead MoreChristianity Essay1641 Words   |  7 Pagesup by the 4th century. Christianity spread across the Mediterranean Basin, experiencing some difficulties by the Roman Emperors of the time. As Christianity expanded beyond Israel, it also came into contact with some Hellenistic culture; Greek philosophy, especially Neoplatonism. It became a great influence on the Christian mind through theologians such as Origen. Scholars differ on the extent towards the development of the Christian faith, which was adopted identifiably by the pagan beliefs. Read MoreWhat is Philosophy? Essay1828 Words   |  8 PagesThe subject of Philosophy and its subcategories have been widely discussed in both the Western and non-Western world albeit with different focuses. Philosophy includes many different subfields involving investigation into our existence. These subfields include epistemology, ethics, logic, metaphysics, philosophy of science, social and political philosophy, and Metaphilosophy. Epistemology focuses on the study of Knowledge, also known as â€Å"Theory of Kn owledge†. Ethics involves the study of moral valuesRead MoreHunger Games Personal Narrative1965 Words   |  8 Pages This week celebrates our freedom to read whatever we want. Schools librarians encourages students to read the books removed from libraries across the nation. Often books that are banned are ones of controversial topics. Books of sexuallity, religon, politics,viloence and ones that advocate for witchcraft are among the books ban. However some of the classic children s books that we all know and love make the list as well, Shel Silverstein s book Where the Sidewalk Ends is one book that fitsRead More The Ethics of Stem Cell Research Essay4393 Words   |  18 PagesOther Countries Move Ahead With Studies on Embryos,? San Jose Mercury News [CA] 7 May 2002: 1E. 12.?Religons Ponder the Stem Cell Issue, 27 Aug. 2003. 13.?Stem Cell Research...on embryos, 7 May 2002. 14.?Stem Cell Debate Revives an Old Ideological Battle,? New York Times [NY] 6 Jul. 2001. first ed.: A17 Bibliography Rachels, James. The Elements of Moral Philosophy. 3rd Ed. New York: McGraw-Hill, 1998. ?Bush Again Tries To Halt the Promise of Stem Cell Research,

Marijuana is use in bible Genesis where they gave mankind...

Marijuana is use in bible Genesis where they gave mankind the power over every land, sea, and animal not mention every seed bearing plant. Marijuana is a seed bearing plant. Marijuana is used in world religious. Coming from different back ground with stereo type family background has allowed me to see the effects that drugs can have on someone life. Many Americans college students is discovering and adapting to the world around its association with social marijuana is creating some problems for them. The new setting can become overwhelming for them as individual. Grambling drug University students There are many reasons why people turn to drugs like financial challenges, psychological, and etc... Medical patients are allowed to buy†¦show more content†¦States can make legislation stating that cultivation with a license to grow. License will allow people to pay taxes the marijuana they produce. Tax stamps can also produce renew on states that are too large or to populate to regulate cultivation. If marijuana become legalization all over will put tobacco alcohol companies out business or advantage of the job markets. Mary Jane alternating name for marijuana Obama administration to set rules for banks handles weed money. The U.S. government is losing in tax revenue. The US has more people in prison than any other country. The U.S. Is a few trillion dollars in debt. Marijuana is legal in Amsterdam and is on the way of being legal in Canada. Both Countries have far less crime than the united states. The United States can spread the tax dollar generated by marijuana to fund a universal public care system. Marijuana is a renewable resource that can help us prevent global warning. It can create an agriculture spike in demand for labor, this allow more job immigration. The U.S. Is one of the leading nations that benefiting from marijuana? There is no correlation between medical marijuana and social reduce crimes. â€Å"The main finding is that we fund no increase in crimes rates resulting from legalization. Medical we found some evidence of decreasing rates of some type of violent crimesShow MoreRelated Parallelisms and Differences:Rastafarianism and Judaism Essay6341 Words   |  26 PagesParallelisms and Differences:Rastafarianism and Judaism The two religions of Rastafarianism and Judaism embody many of the same characteristics, as well as their ancestry. Although the Rastafarians, at times, inaccurately explain the bible, their belief in the Old Testament is still prevalent. Many of the customs are almost identical, but the rationale behind the traditions and laws contrast greatly. In 1933, when Leonard P. Howell was arrested for usingseditious and blasphemous language

Accounting Theory Concepts with Critical Analysis

Question: Discuss about theAccounting Theory Concepts with Critical Analysis. Answer: Introduction of Accounting Theory Concepts Accounting theory concepts are referred as doctrine or elementary accounting postulates. These concepts can be said as rules implement as guides to actions. A concept is general and recommends a guide. There are many probable events in accounting but rules could not be approved for every conceivable ultimately (Hub Pages, 2011). Some significant accounting concepts are as follows: The Accrue Concept: According to accrue concept, profits acquired by conducting events are affects only to the equity of owner. It specifies that the profits should be recorded when sales occurred, whether cash from sales due accrue or is in arrears. It can be said that it is same as matching concept of accounting. Expenditures are also concurrently known at the time of event conducted and it is not compulsory to know at the time of cash paid. This concept holds that revenue which was earned and cost which was incurred that produces revenue have to be match and reported for the accounting period. Business Entity: Business and owner of business are different so all the transactions which occurred in business can be documented as they affect the business and are different from the owner. But in the case of company, difference can be maintained easily. Because under companies, laws and rules follow according to the business and company has its own personality. Company can sue by its own name in place of sue by name of all its owners or shareholders because company has its own existence. Company is treated as entity with separate existence from the proprietary business. Quantifiable / Money Measurement: This concept says that under accounting, every item should be assessable in terms of money (i.e. in cent and in dollar). Each item in accounting should be placed in the terms of money. The cause behind it is that money can be accepted in value and as medium of exchange. Duality: It is based on the principle of book keeping of double entry system. Each transaction occurs by debit and credit items. For example, if an asset purchased in cash then asset will be debited or cash will be credited. As per double entry system, each transaction affects two items. Periodicity: Generally, accounting period is of one year, although for the purpose of management, some time reports are prepared for short period of time which is known as interim statements. Until the final liquidation of business, the results cannot be measured appropriately. So, accounting period of one year is used to measure or evaluate the changes in financial position of business. Realization: Under this concept, revenue recognized in an accounting period is discussed. The four categories of realization are as follows: Revenue can be identified at the time of scale Revenue can be identified during production period Revenue can be identified at the time of production is completed Revenue can be identified consequent to the sale (for example, at the time of collection of cash). Revenue can be recognized at different points of time. For example, at the time of production of goods, at the time of delivering the goods, or at the time when transaction is completed. In most of the cases, choice depends on norms of industry. Historical: The concept of historical cost tells that the base of accounting recognition of all asset attainment, providing or receiving services, incurred expenses and all other transactions is cost. So this concept refers that acquisition cost of assets are maintained throughout the process of accounting (Miss CPA, 2012). Analysis of Annual Report of Common Wealth Bank of Australia Common wealth bank of Australia which is listed corporation under Australian ASX is taking as topic this report. As per annual report of 2015 of Common wealth bank, they are practicing accounting policies which are (Financial Report, 2015): Financial statements are prepared as per International Financial Reporting Standards (IFRS) issued by International Accounting Standards Board (IASB). Concept of periodicity is applicable while preparing financial report. The annual report prepared yearly. Financial report has been created as per historical cost concept, except some assets and liabilities evaluated at fair value. In financial report, amounts have been rounded as per ASIC, to the closest million dollars. Financial statements are presented in Australian dollars, which is functional and presentation currency of common wealth bank. Foreign currency transactions are also occurring in functional currency. Income and expenses are offset in income statement while assets and liabilities are offset in balance sheet. Revenue is measured at the fair value of the consideration received or receivable. Profit before income tax of bank increases from $M 11,007 to $M 11,670 in 2015 with compare in 2014. And profit of group are 10,645, 11,997 and 12,612 in year 2013, 2014 and 2015 respectively which is also increasing. Net profit after income tax increases from $M 8,442 to $M 8,976 and net profit attributable to equity holders of bank remains same as net profit after income tax because there non controlling interest is absent. The increasing profits showing good financial position. Total comprehensive income net of income tax of bank is increases from $M 8,883 to $M 9,488 in 2014 to 2015. And income of group is $M 8,558, $M 9,303 and $M 9,799 in year 2013, 2014 and 2015 respectively. It can be said that income of bank and groups of bank is increases. As per the balance sheet, total assets increases from $M 830,877 to $M 920,167 in 2014 to 2015 and total liabilities increases from $M 782,442 to $M 868, 420 in 2014 to 2015. Hence, net assets and total shareholders equity increases from $M 48,435 to $M 51,747 in 2014 to 2015. Dividend distributed at the end of half year. Dividend per share is 164, 200, 183, 218, 198 and 222 cents per share from December 2012 to June 2015. Dividend payout ratio was 77.4% in 2013 which decreases in 2014 to 75.5% and then increases in 2015 to 75.7%. On the yearly basis, dividends per ordinary shares of group are 364, 401 and 420 (in cents per share) in 2013, 2014 and 2015 respectively. Dividend per share is also showing growing trend of groups of bank. Earnings per share are distributed as basic earnings per share and fully diluted earnings per share. Basic earnings per ordinary share are 474.2, 533.8 and 557.0 (in cents per share) in 2013, 2014 and 2015 respectively. While fully diluted earnings per share are 461.0, 521.9 and 542.7 (in cents per share) in 2013, 2014 and 2015 respectively. Both earnings are increases in current year with compare to previous year. It reflects the sound financial position of groups of Common wealth bank. It is beneficial for investors or shareholders. As per cash flow statement, net cash provided by operating activities while net cash used in investing and financing activities. Finally, cash and cash equivalent decrease from $M 6,432 to $M 1,321 in 2014 to 2015. And this effects on cash and cash equivalent at the end of year. Bank adopts the risk management framework to manage risk. Accounting standards are followed by the bank while preparing financial report for the year ended 20 June 2015. Conclusion Financial statements under financial report are showing good financial position of bank. All the accounting standards and accounting concepts are followed while preparing financial report. All the obligations are meeting by bank while preparing financial report. The directors are accountable for preparing the financial statements. These statements are prepared in accordance with laws and regulations which are applicable and accepted by bank. Accounting standards required fair presentation of financial statements for each financial year and as per annual report financial position, financial performance and cash flows showing fair presentation. Here, accounting policies are selected and applied properly by the directors. The true and fair presentation of financial statements enhances believe of investors in bank. All the information provided in the report included accounting policies which provide relevant and reliable information of bank. As per sound financial position, it can be ass essed that bank ability to continue as going concern. Recommendation The financial position of bank is good and sound as its profits are increasing. Dividend per share and earnings per share increases with good rate, which is beneficial for investors and shareholders to invest in the bank. Income and profits are increases which show that bank performing well in market. Assets are more than liabilities which reflect sound financial position and also tell bank can easily meets its obligations. References Hub Pages, (2011). Accounting Theory Concepts, Assumptions And Conventions. Retrieved on 30 August 2016 from: https://hubpages.com/business/Accounting-Theory-Concepts-Assumptions-And-Conventions Financial Report (U.S. Version) Year ended 30 June 2015. Commonwealth Bank of Australia [AU]. Retrieved on 30 August 2016 from: https://www.commbank.com.au/content/dam/commbank/about-us/shareholders/us-investors/docs/US_Annual_Report_2015.pdf Miss CPA accounting and finance tips, (2012). Basic Accounting Principles And Concepts. Retrieved on 30 August 2016 from: https://misscpa.com/basic-accounting-principles-and-concepts/

What Would You Do When Confronted with Injustice free essay sample

One example of a social injustice is when a person commits a crime for the first time or gets in trouble with the law for the first time, gets prosecuted to the fullest but a person who is a convicted criminal keeps getting away with the crimes they are committing. Social injustice continues to resurface all around, taking new forms as society grows and changes. In the book Of Mice and Men, by John Steinbeck, George, Lennie and Candy, are constantly working towards conquering their dreams and are held back by Curleys selfishness. A few example of social injustice is racism and sexism. Racism is shown when the white men shun Crooks for being an African-American. They treat him differently and make him sleep in a barn away from all the other workers. This still goes on in our society today. Sexism is an important theme in the book. It is also an injustice where the workers mistreat Curley’s wife because she is a female. We will write a custom essay sample on What Would You Do When Confronted with Injustice or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The workers call her a â€Å"tramp† and many other vulgar names because she wears red shoes and is the only female character in a male-dominated story. Another category that would fall under injustice is discrimination against Homosexuality. One of the biggest social injustices going on in the world today is the discrimination against gay and lesbian individuals. For a long time in many (but not all) societies, homosexuals have been persecuted, physically attacked, denied rights to housing, jobs, love and most other things that a good society offers merely because of their orientation. We have â€Å"Gay Pride† because it is necessary for homosexuals to express the pride they have in themselves as individuals. Everyone has a right to have pride in their selves. I have a gay friend who gets bullied every single day for being a homosexual. I’ve watched kids taunt and bully him for years, at school and outside of school. I do the best I can to stand up and be there for him but since he came out of â€Å"the closet. † Hes has been very lonely and quiet and not himself anymore. Also, he has been isolating himself from people close to him, including parents, and I sometimes get scared of what might happen to him if his emotions get the best of him. I sometimes call him at night just to make sure hes fine and when I call him sometimes he would break down and then I would cry because it just breaks my heart knowing someone I love is like this. I know this isnt something you can get over so quickly, but I just cant stand seeing him like that. I dont know what else I can do for him, apart from just being there for him. Does this make you angry? I do feel angry about injustice and I believe that people have been and will continue to be subjected to injustice in most societies. The result will be that many people will feel bad about themselves. The only way to fix an injustice is to learn from the mistakes and act upon them as they are presented in the future. If I was confronted with an injustice, I would do the same thing I did for my friend as I would for myself; stand up against it. I would never allow somebody get in my head and tear me down. With all of the past bulling, it has made me the strong young lady that I am today. I like to stand up for my beliefs. Even if nobody approves of my beliefs, the hold the right to formulate their own opinions and to honor mine. People learn and grow through past experiences and those have definitely outlined my beliefs today. Social injustices will be around forever. It is up to us to learn from them.