Washington s War Within A War Essay - 879 Words

Washington’s war within a war While it is true that wars are fought and won with weapons and selfless sacrifice, it is also true that wars cannot be won on an empty stomach. Hunger can zap a solders moral, confidence, and he can find himself lacking the energy to even aim his rifle. This is a real threat to any company, or to any army. One might even say this could be a war within a war for the starving battalion that faced such adversity. They would be faced with the loss of muscle tissue, the inability to fight, think, let alone to defend a fort. Moral breaks down, some will desert, or commit mutiny as they lose faith in their commanding officers. During war, food can be taken for granted, more faith is put on the weapon you carry, the men you serve with. However, little thought is given to how truly important food and clean water can be until you have none. When it is gone, it’s all you can think of, thoughts drift to warm meals, clean clothes, clear cool water. Then one’s soul sinks into depress ion, the feeling of defeat, the temptation to give up and surrender just for a taste of some food. This is just the war that General George Washington and the continual army faced in the winter of 1777-1778 at Valley Forge. General Washington was face with the loss of his Army, through extremely low moral brought on by lack of food, and other necessary supplies. The reason for such a hardship during the war was a faulty supply line. On the 23rd of December 1777, Washington wroteShow MoreRelatedCauses Of The American Revolution1644 Words   |  7 PagesThe American revolution was a period in time when tensions began to rise between the people of Great Britain s 13 North American colonies and the colonial government. It took the colonists nearly a decade before they had had enough of the british. The British had tried to increase taxes. With the taxes increasing it caused the colonists to become very upset with the British. 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For example, Washington led the Continental Army against the great Britis h Empire, and Chris left his normal and traditional life, to seek a life of adventure and determined to go on a journey across the United States. Washington became the first president of the United States. Washington was also the onlyRead MoreThe Spies Of The Revolution1571 Words   |  7 Pageswere successful for a very long time. In 1776 George Washington asked for a volunteer for a very dangerous mission. The mission was to gather information behind enemy lines before the Battle of Harlem Heights. Nathan Hale of the 19th Regiment of the Continental Army, volunteered. Hale was disguised as Dutch schoolmaster. (â€Å"Bakeless, Katherine Little, and John Bakeless†) Within the first week he gathered enough information to give back to Washington. In the next week Nathan Hale got caught. He was interrogated

An Analysis Of Online Health Information From Psychology...

An Analysis of Online Health Information from Psychology Today Sarah E. Basuric University of Alberta Faculty of Nursing 1229968 The purpose of this discussion is to analyze an article from Psychology Today entitled A Multitasking Molecule: Melatonin Does a lot More Than Help you Sleep. This discussion will explore the credibility of the site, the purpose of the article, the congruency of content versus audience, the methods used, and the balance of information. Upon viewing the site, the top of the screen urges the reader to find a therapist, and contains a clearly laid out navigation bar. Advertisements and links to other Psychology Today articles run down the right side of the screen. The site is quite user-friendly. This article was written by Rachel Uda; the date of publication and date of last review are listed. Lorraine Roberts (2010) explains criteria for evaluating a health website. The first is credibility, in which the reader is to seek out specific qualifications of the author (Roberts, 2010, p. 322). A search of both the â€Å"experts† drop-down menu and the general search bar of Psychology Today did not yield any credentials for Uda. A Google search brought up her LinkedIn site, which states that she attended Graduate School of Journalism from Columbia University. This leads the writer to question the qualifications of the author, as it appears she has credentials as a journalist, not as a psychologist or expert onShow MoreRelatedEastern Michigan University : Community University1025 Words   |  5 Pagesfounded in 1849, but today is one of the state’s most popular higher learning institutions. There are seven academic divisions that offer over two hundred undergraduate degrees through the popular Colleges of Business, Education, Technology and Human Services. 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Discuss About The Managerial Attributes And Executive Compensation

Question: Discuss about the Managerial Attributes and Executive Compensation. Answer: Introduction: In the recent times, it has been observed that the company that made several changes in the corporate and annual report structure. The Australian government rules suggest the company to include more information in the financial statement of the company. AASB is not responsible for giving more importance on the interest of stakeholders as they have been observed as the real benefactor of the annual report published by a particular organization. Hence, it has to be noted that the companies not only date to provide the financial information but it also needs to include non-financial items in the annual report so that the stakeholders can obtain the required information. Furthermore, the companies need to disclose the different types of accounting standards and methods, which have been followed in order to maintain the records throughout the financial year while preparation of the statements (Mora and Walker 2015). Australia and New Zealand banking group Limited, headquartered at Melbourne whose lending activities are controlled by the government with employ strength of more than 48,000. The banking group operates with its subsidiaries in providing different types of financial products and retail services and serving institutional customers and small business units. Some of the companys retail product consists of house loans, credit cards, merchant services, transaction banking, investment products and personal loans. The bank also provides commercial services such as cash management accounts and long-term deposits. It is also responsible for offering corporate banking service to large corporate, multinational corporations and small listed companies. In addition to the aforementioned services, the bank is also known for providing liquidity solution and working capital requirements including supply chain financing, trade finance, documentary trade, clearing services and risk management assistanc e to several clients via foreign exchange. In addition to this the bank is also responsible for providing mortgage insurance products, superannuation, general insurance product and savings account services (In.finance.yahoo.com. 2016). The study shows the critical analyses of the annual report of the company and its compliance with the accounting standards in presentation of financial statements. The report describes the usage of annual report in highlighting of information related to compensation and benefits of employees who are considered as a part of stakeholder of ANZ banking group thereby explaining the effect of corporate culture on the selected components (Stone 2013). Cultural Effect on Executives Compensation and Employees Benefit: Executives Compensation Structure: According to Luo (2014), the company closes the information related to compensation of auditors by segregating auditors into two parts namely KPMG Australia and overseas related practice. The group has further declared that it has various types of the equity settled compensation plans on share basis. Through the annual report analysis it has been observed that the group has paid more than 40% as fixed cash emulation and 28% as long term incentive awards. The company has disclosed that the negative salary of the Chief Executive Officer i.e. Mr. M. Smith is highest in terms of both cash salary and nonmonetary benefits (Graham, Li and Qiu 2012). Employees Benefit Structure:- The employee benefit seen in terms of provision for liability created by the company for long service leaves which includes on costs leaves. This is calculated based on discounting market yields on a reported date and estimating the future cash outflows. The employee benefit is further seen by the groups operation in contribution to schemes such as superannuation in various countries and these contributions are recognized as a part of expense in the income statement. The group is further stated that the employee benefits scheme is in accordance with AASB 119 guidelines and the measurement is done by using projected unit credit technique. The re-measurements of the superannuation benefits of the employees has been defined with the actuarial gains and the losses including in the net interest and interest income. this has been the accurately recognized as the retained earnings which is made through the comprehensive income and the various types of contributions made by the group in term s of net defined benefit (Shareholder.anz.com. 2016). Cultural Influence on Salary Structure: The cultural influence on the strategy structure is based on the high-class lifestyle of the Australian society. This is evident from the compensation disclosure of all the high-ranking executives in the hierarchy. Despite of such high compensation structure there is uncertainty of future income. Therefore, the group has segregated the payment structure in such a manner that it includes both high cash payments and long-term rewards for the security of the executives (Fischer et al. 2013). Higher Fixed Remunerations in Cash: As previously discussed the executives are known for holding a higher class in the society and maintaining a strong financial live you the companys compensation structure supports the aforementioned lifestyle. Hence it has been observed that ANZ provided higher benefits in terms of cash payments to its executives so that they can place themselves into the higher class in the society. Incentive Schemes: The incentive scheme is based on the performance of the individual employees. For the purpose of this the incentive schemes is based on the remuneration structure which helps the employees and the executives stay motivated for delivering better performance. Long-Term Benefits: The long-term benefit of ANZ group includes provision for superannuation funds in the compensation structure. The long-term benefits are seen to be provided with a secure future with a sound financial salary structure to the employees who can contribute freely in the work (Laing and Perrin 2014). Share-Based Payments: it has been observed that most of the companies are keen to be recognized for their performance. Therefore, the group is known to provide shares to its executive as a part of its incentives or salary, include them as one of the owners of the company so that they always feel motivated, and take pride in working for the bank. This in turn creates a positive relation between the executives and the company (Jerome 2013). Prudence Concept in the Conceptual Framework and AASB Standards: As stated by Mciuc, Hlaciuc, and Ursache (2015), the concept of prudence follows conservatism principle of accounting. According to this, the expenses or the losses should be considered at the time of its occurrence. In this case the incomes or the profits shall be recorded only when it has taken place and realized accordingly. The aforementioned concept ensures that the accountants are able to reduce the risk level preparation of financial statements and delivered the same with more accuracy. Despite this, several scholars and accounting boards believed that prudence concept is conservative in nature, which ignores the expected revenues for reporting (Guiso, Sapienza and Zingales 2015). It has been observed that IASB aims to resolve the issues, which has been overstated or excluded in the financial reports, and make the annual reporting structure more neutral and biased in nature. Due to this the IASB and AASB considers prudence as a vital component in the conceptual framework of accounting (Sedki Smith and Strickland 2014). The Australia and New Zealand banking group is known to follow the conceptual framework provided as per both AASB and IASB in its financial statements preparation. The banking group is known to include the concept of prudence, which complies with the conceptual framework provided as per the AASB guidelines (PwC.2016). Compliance with Conceptual Framework and AASB Standards:- The group has clearly specified that that depression of annual report comply with the Australian accounting standards Board for the share-based payments, employee benefits and life insurance contract. The statement of compliance report further states that the financial statements of the company has been prepared on the basis of Australian accounting standards and the various types of other authoritative pronouncements made in the financial report is based as per the Australian accounting standards Boards (AASB) and Corporations Act 2001. Importance of Prudence Concept: The concept of prudence is important for authenticating and insuring that the users receive accurate data in the financial statement of ANZ banking group. The different types of stakeholders considered the information about the profitability in securing their investments. Therefore, it is important for the company to include the components states the significance of prudence concept in the following ways: This is used by several companies inflate their revenues and increase their profits in the market for the purpose of attracting more number of investors By showcasing your amount of profit several companies are known to evade the burden of huge amount of taxes In several situations is it has been observed that the concept of prudence is used for the purpose of reducing the profits so that the companies do not have to pay high incentive or make an adjustment in the salary increments of the employees The companys need to take precautionary steps to consider the harmful impact of financial manipulation while addressing the prudence in their financial statements. In several situations it had been observed that the company is increased the revenues for projecting a better image in the market and attract more investment in terms of equity financing from the market. In several cases, it has been also observed that the companies enhance the profit by only including the expected or the estimated revenues, which has not yet been realized, and there is no assurance of it to be realized in future (Zhuang 2016). In order to address this issue the accounting boards have decided to include the concept of prudence which will please allow the companys to include the expected profit or the revenues did and unless it has been realized or assured. Additionally, the inclusion of this concept can compel the companies take into account the expected expenses or the losses, which might be overlooked du ring the preparation of the financial statements for the increasing amount of profits (Gebhardt, Mora, and Wagenhofer 2014). Inclusion of Prudence Concept in the Annual Reporting: The recommendations made to the exposure of the troughs of IASB and IFRS the conceptual framework introduced by AASB on prudence has included several new amendments. Among the amendments, AASB has introduced the principle under AASB 15, which includes revenue from contracts with customers. The newer standard suggested that the revenue should be recognized in the financial report as and when it has been realized and assured between the reporting entity and customer. Hence, AASB prevents any kind of putting of entities related to revenues, which are yet to be realized so that the users can be ensured to be fetched with most accurate information during the financial entities in the statements. It also removes the scope of any sort of disparities among the contradictory revenue standards, which has been used by several companies in manipulation of the financial reports (Strouhal et al. 2012). ANZ banking group has clearly stated that it adheres to the Revenue from contracts with customers as stated in AASB 15 guideline issued on December 2014. This contains the disclosure of newer requirement for recognition of revenue. At present, it is expected that a major amount of proportion of the revenue on is outside the scope of AASB 15 although the company is in the process of assessment of impact of this guideline and estimate on the financial report. Conclusion: In the above study, it can be concluded that the financial reporting follows the conceptual framework given by IASB and AASB. It has been also observed that AASB is responsible for adopting several amendments issued by the IFRS and complying with the new standards of IASB on an immediate basis. Hence, it can be said that the group continues to follow either of the stated accounting standards then it can fulfill the various types of other requirements automatically. Thus it can be seen that ANZ banking group complies with the AAS reporting standards and the various disclosures are based as per the amendments made by the AASB. It can be further noted that the company is also prudent enough in reporting its revenues as per the latest guidelines given by the AASB norms. It can be further stated that the various types of consideration related to employee benefits and the compensation considerations have been properly fulfilled as per the Australian accounting standards Board. Hence the co mpany needs to continue in fairly reporting its financial statements for attracting more number of investors which will create more business avenues for the Australia and New Zealand banking group. Reference List: Fischer, R., Ferreira, M.C., Assmar, E.M.L., Baris, G., Berberoglu, G., Dalyan, F., Wong, C.C., Hassan, A., Hanke, K. and Boer, D., 2013. Organizational practices across cultures: An exploration in six cultural contexts. International Journal of Cross Cultural Management, p.1470595813510644 Gebhardt, G., Mora, A. and Wagenhofer, A., 2014. Revisiting the fundamental concepts of IFRS. Abacus, 50(1), pp.107-116 Graham, J.R., Li, S. and Qiu, J., 2012. Managerial attributes and executive compensation. Review of Financial Studies, 25(1), pp.144-186. Guiso, L., Sapienza, P. and Zingales, L., 2015. The value of corporate culture. Journal of Financial Economics, 117(1), pp.60-76. In.finance.yahoo.com. (2016). ANZ.AX Profile | ANZ BANK FPO Stock - Yahoo! India Finance. [online] Available at: https://in.finance.yahoo.com/q/pr?s=ANZ.AX [Accessed 13 Sep. 2016]. Jerome, N., 2013. Application of the Maslows hierarchy of need theory; impacts and implications on organizational culture, human resource and employees performance. International Journal of Business and Management Invention, 2(3), pp.39-45 Laing, G.K. and Perrin, R.W., 2014. Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models. International Journal of Critical Accounting, 6(5-6), pp.509-519. Luo, Y., 2014. Executive compensation in emerging markets: Theoretical developments and empirical evidence. eds. Boubaker, S and Nguyen DK,Corporate Governance and Corporate Social Responsibility: Emerging Markets Focus, World Scientific Publishing. Mciuc, G., Hlaciuc, E. and Ursache, A., 2015. The Role of Prudence in Financial Reporting: IFRS versus Directive 34. Procedia Economics and Finance, 32, pp.738-744. Mora, A. and Walker, M., 2015. The implications of research on accounting conservatism for accounting standard setting. Accounting and Business Research, 45(5), pp.620-650 PwC. (2016). Prudence returns: new IASB exposure draft reintroduces controversial term. [online] Available at: https://www.pwc.com/gx/en/services/audit-assurance/corporate-reporting/world-watch/iasb-prudence-conceptual-framework.html [Accessed 13 Aug. 2016]. Sedki, S.S., Smith, A. and Strickland, A., 2014. Differences and Similarities Between IFRS and GAAP on Inventory, Revenue Recognition and Consolidated Financial Statements. Journal of Accounting and Finance,14(2), p.120. Shareholder.anz.com. (2016). [online] Available at: https://shareholder.anz.com/sites/default/files/2015_annual_report.pdf [Accessed 13 Sep. 2016]. Stone, R.J., 2013. Managing human resources. John Wiley and Sons Strouhal, J., Pasekov, M., Blechov, B., Bonaci, C. and Andreicovici, I., 2012. Prudence principle and students' perception on measurement in financial reporting. International Journal of Mathematical Models and Methods in Applied Sciences Zhuang, Z., 2016. Discussion of An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136. Accounting Finance, 56(1), pp.289-294.

The trenches a diary account Essay Example For Students

The trenches a diary account Essay Diary log 1 I was captain of my platoon. We had been placed in the trenches. My orders were to hold my position. My men were tired and most of them had gun holes in there heads for you see there is one gunner who is fixed on our location and there was no way we could hold this trench because I only had fifteen men. And he had a sub machine gun. The living conditions are horrible every second fearing the rats, lice ticks and worse of all the Nazis. We will write a custom essay on The trenches a diary account specifically for you for only $16.38 $13.9/page Order now Diary log 2 We had new orders we were to strike a 2 am tomorrow they are hopping that the guard would be asleep giving us enough time to call across no mans land and throw as many grenades as possible in the bunker. Diary log 3 I am pretty scared I havent had a wink of sleep since I got her and any minuet now it will be time to go. 2 am struck and I crawled into no mans land no one was there so I decided to signal the others in. it was cold and wet German and English corpses everywhere. I stopped dead I could her faint German shouting and then out of the blue shot mowed half my men down luckily I shielded myself with a German body. Was injured in my left leg and was lucky it wasnt deep. Diary entry 4 I was rescued early morning by a group of men with orders to come see who died. To this day I pray to meet the man that shot me so I can return the favour.Diary log 1 I was captain of my platoon. We had been placed in the trenches. My orders were to hold my position. My men were tired and most of them had gun holes in there heads for you see there is one gunner who is fixed on our location and there was no way we could hold this trench because I only had fifteen men. And he had a sub machine gun. The living conditions are horrible every second fearing the rats, lice ticks and worse of all the Nazis. Diary log 2 We had new orders we were to strike a 2 am tomorrow they are hopping that the guard would be asleep giving us enough time to call across no mans land and throw as many grenades as possible in the bunker. Diary log 3 I am pretty scared I havent had a wink of sleep since I got her and any minuet now it will be time to go. 2 am struck and I crawled into no mans land no one was there so I decided to signal the others in. it was cold and wet German and English corpses everywhere. I stopped dead I could her faint German shouting and then out of  the blue shot mowed half my men down luckily I shielded myself with a German body. Was injured in my left leg and was lucky it wasnt deep. Diary entry 4 I was rescued early morning by a group of men with orders to come see who died. To this day I pray to meet the man that shot me so I can return the favour. Diary log 1 I was captain of my platoon. We had been placed in the trenches. My orders were to hold my position. My men were tired and most of them had gun holes in there heads for you see there is one gunner who is fixed on our location and there was no way we could hold this trench because I only had fifteen men. And he had a sub machine gun. 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Diary log 3 I am pretty scared I havent had a wink of sleep since I got her and any minuet now it will be time to go. 2 am struck and I crawled into no mans land no one was there so I decided to signal the others in. it was cold and wet German and English corpses everywhere. I stopped dead I could her faint German shouting and then out of the blue shot mowed half my men down luckily I shielded myself with a German body. Was injured in my left leg and was lucky it wasnt deep. Diary entry 4 I was rescued early morning by a group of men with orders to come see who died. To this day I pray to meet the man that shot me so I can return the favour. Diary log 1 I was captain of my platoon. We had been placed in the trenches. My orders were to hold my position. My men were tired and most of them had gun holes in there heads for you see there is one gunner who is fixed on our location and there was no way we could hold this trench because I only had fifteen men. And he had a sub machine gun. The living conditions are horrible every second fearing the rats, lice ticks and worse of all the Nazis. Diary log 2 We had new orders we were to strike a 2 am tomorrow they are hopping that the guard would be asleep giving us enough time to call across no mans land and throw as many grenades as possible in the bunker. Diary log 3 I am pretty scared I havent had a wink of sleep since I got her and any minuet now it will be time to go. 2 am struck and I crawled into no mans land no one was there so I decided to signal the others in. it was cold and wet German and English corpses everywhere. I stopped dead I could her faint German shouting and then out of the blue shot mowed half my men down luckily I shielded myself with a German body. Was injured in my left leg and was lucky it wasnt deep. Diary entry 4 I was rescued early morning by a group of men with orders to come see who died. To this day I pray to meet the man that shot me so I can return the favour.