Differences and Similarities Between Bulimia and Anorexia...

Differences and Similarities Between Bulimia and Anorexia In this essay similarities and the differences between anorexia nervosa and bulimia nervosa are considered. Similarities in the explanations of the two eating disorders are discussed through psychodynamic, behavioural, genetic and biochemical explanations. Anorexia nervosa is a complex emotional problem characterized by an obsession with food, weight, and thinness. Victims actually starve themselves, eating fewer calories than their bodies need to function. According to the current diagnostic manual of the American Psychiatric Association (DSM-IV), a woman is suffering from clinical anorexia, not just dieting or fasting, when her weight†¦show more content†¦About 40% of the most severely bulimic patients have a history of anorexia. Bulimia nervosa is defined as two or more episodes of binge eating (rapid consumption of a large amount of food, up to 5,000 calories) every week for at least three months. The binges are sometimes followed by vomiting or purging (use of laxatives or diuretics) and may alternate with compulsive exercise and fasting. The symptoms can develop at any age from early adolescence to 40, but usually become clinically serious in late adolescence. Bulimia is not as dangerous to health as anorexia, but it has many unpleasant physical effects, including fatigue, weakness, constipation, fluid retention (bloating), swollen salivary glands, erosion of dental enamel, sore throat from vomiting, and scars on the hand from inducing vomiting. Overuse of laxatives can cause stomach upset and other digestive troubles. Other dangers are dehydration, loss of potassium, and tearing of the esophagus. Women with diabetes, who have a high rate of bulimia, often lose weight after an eating binge by reducing their dose of insulin. According to recent research, this practice damages eye tissue and raises the risk of diabetic retinopathy, which can lead to blindness. In summary these two disorders have much in common like the drive to be thin, an unhealthy fascination with food and the need to be perfect. But theShow MoreRelatedComparing the Similarities and Differences Between Anorexia and Bulimia1016 Words   |  5 PagesAnorexia nervosa and Bulimia nervosa are described as psychological eating disorders (Keel and Levitt, 1). They are both characterized by an over evaluation of weight. Despite being primarily eating disorders, the manifestations of bulimia and anorexia are different. They both present a very conspicuous example of dangerous psychological disorders, as according to the South Carolina Department of Health, â€Å"Eating disorders have the highest mortality rate of any mental illness† (Eating Order StatisticsRead More The Prevalence Of Anorexia Nervosa, Bulimia Nervosa, And Binge Eating Disorder1723 Words   |  7 PagesThe Prevalence Of Anorexia Nervosa, Bulimia Nervosa, And Binge Eating Disorder How prevalent is anorexia nervosa, bulimia nervosa, and other eating disorders? Without the knowledge of research, one is likely to think eating disorders are quite prevalent in society today. However, research proves that eating disorders, in general, are not as prevalent as one might think without any knowledge of the subject. Prevalence of an eating disorder refers to the number of cases of an eating disorderRead MoreInfluence Of Society On A Teenager1039 Words   |  5 Pages Every generation has a set of values that they believe make a person beautiful. In the 1980’s it was considered beautiful to be a curvy woman. A woman with a large chest and full hips was the ideal women, such as Selena Quintanilla. The difference between then and now is, women could escape this if needed. Today it is impossible to ignore the stick thin, supermodels, such as Kendall Jenner. They are on TV, Clothing stores, and magazines. The influence of society on a teenager is so much that manRead MoreEating Disorders : Anorexia And Bulimia1229 Words   |  5 Pagesof Issues, Statistics and Resources, published September 2002, revised October 2003, http://www.renfrew.org. What an extremely disturbing fact! With so many people are struggling, why are the differences between anorexia and bulimia so misunderstood by the majority of the population? Anorexia and Bulimia are very severe eating disorders that are described as an unnatural relationship with food. The body of the i ndividual that is diagnosed goes through extreme changes that ultimately cause havocRead MoreBeing Thin, Petite, And Attractive Is Driving Young Women776 Words   |  4 Pagesburden on the shoulders of our young people. Anorexia Nervosa and Bulimia Nervosa are two eating disorders that are consuming our youth throughout the country. Thankfully, research has made advances for those affected and giving them to tools to overcome and succeed these overbearing disorders. In the first article, Anorexia Nervosa was studied in a group of women with the mean age of 24. In the study, the women had to write a letter to their anorexia as a friend and then as an enemy. The lettersRead MoreEating Disorders And Anorexia Nervosa782 Words   |  4 Pages J. M., Mineka, 2013). Anorexia Nervosa Anorexia nervosa is a mental illness that is characterized by an unrealistic fear of weight gain, self-starvation, and conspicuous distortion of body image. The individual with the disorder becomes obsessed with becoming increasingly thinner and will limits food intake to the point where their health is compromised (Butcher, Hooley, J. M., Mineka, 2013). Similarities The eating disorders Binge Eating Disorder and Anorexia Nervosa appear to be veryRead MoreEating Disorders : Anorexia Nervosa And Bulimia Nervosa1303 Words   |  6 Pagesdisorder. Out of all the eating disorders, the two most common are anorexia nervosa and bulimia nervosa. Anorexia nervosa is an eating disorder where people, who are underweight, see themselves as overweight. People with anorexia are obsessed with weighing themselves and eat small portions of a certain type of food. Some people can also have binge-eating disorder by self-vomiting, excessive exercising and extreme dieting. Anorexia is the fear of becoming fat and in order to stay thin, the personRead MoreAnnotated Bibliography On Eating And Eating Habits Essay1195 Words   |  5 PagesShakedres Rouse Ms. Donohue Mar. Family 302 10 November 2016 Annotated Bibliography Meal patterning in the treatment of bulimia nervosa This article compares the times of day and purging habits to see if there is a correlation between the two. The study was conducted over a 4 month time period, then at the end of the four months subjects where required to follow up with and eating disorder examination. The results showed that those who ate in the evenings had a decrease in binge eating and purgingRead MoreThe Risks And The Management Of Adolescents With Eating Disorders1218 Words   |  5 Pagessupplied by the University of North Carolina at Chapel Hill School of Dentistry. The ultimate goal of this research was to educate dental professionals on anorexia nervosa and bulimia nervosa and how to identify the predisposing factors. To begin, Hicks and Roberts start off by start off by telling us that statistically speaking anorexia and bulimia are serious medical conditions that most commonly effect adolescents and young adults. In 2014, 70 million people worldwide showed clinical signs and symptomsRead More Eating Disorders And Substance Abuse Essay1636 Words   |  7 PagesEating Disorders: The two most common eating disorders are bulimia nervosa and anorexia nervosa. Both disorders, primarily affect young women, therefore the majority of the research on eating disorders has been done with women subjects. The onset of bulimia is between adolescence and early adulthood while the onset of anorexia is between early and late adolescence. Not only is the onset different but the disorders are unique. Bulimia nervosa is characterized by loss of control over eating which

The Doctrine Of Pre Established Harmony - 1497 Words

Causation was a very important topic of philosophical reflection during the 17th century. This reflection centered and focused around certain particular causation problems. Among those problems was the problem between the mind and the body. The doctrine of Pre-established Harmony, is Leibniz’s response to the problem of causation between mind and body. To begin with, Leibniz in his proposition rejected Descartes 3rd proposition about â€Å"mind and body casually interacting† as for him the mind does not act upon the body and the body does not act upon the mind. Leibniz feels that that no finite substance, created substance acts upon another. Therefore, he denies any causation among finite or created substances. He even claimed the following, â€Å"There is also no way of explaining how a monad can be altered or changed internally by some other creature (†¦) The monads have no windows through which something can enter or leave. Accidents cannot be detached, nor can they go about outside of substances, as the sensible species of the Scholastics once did. Thus, neither substance nor accident can enter a monad from without.† (Monadology  §7). â€Å"Monad is Leibniz’s technical term for individual substances. In the following passage just quoted, Leibniz is rejecting intersubstancial causation between create d or finite substances. For Leibniz, the world is created of infinitely many finite substances, which are completely and casually isolated from one another. These substances cannot act uponShow MoreRelatedThe Mind And Body Problem1443 Words   |  6 Pagesseparated into two categories: Epiphenomenalism and Parallelism. Epiphenomenalism is a â€Å"one way causal interaction from body to mind only.† (Tutorial, March 20th). Parallelism can be separated into two more categories: Pre-established harmony and occasionalism. Pre-established harmony talks about â€Å"mind and body being distinct, having no interaction† (Tutorial, March 20th). Occasionalism on the other hand means, â€Å"No interaction between the body and mind, instead all effects happen by god† (TutorialRead Moresituation in ethic Essay1383 Words   |  6 Pagesseventeenth century, Rene Descartes suggested the concept of dualism in which the mind and body exist as two separate entities. Descartes beli eved that the interaction between mind and body created the experience of reality. Physiology and Philosophy is established under school of psychology and as science separate philosophy the debate over how to describe and explain the human mind and behavior began. The different schools of psychology represent the major theories within psychology. The first school ofRead MoreVoltaires Criticism of Leibniz Essay4061 Words   |  17 Pagesmarked the advent of capitalism, an economic system which, in theory, is a meritocracy in which the skilled producers and traders rise to the top of the economic spectrum through their own effort. Capitalism stands as a stark contrast to the earlier, pre-Enlightenment economic situation, in which the rich tended to come from the aristocracy, the poor tended to be serfs bonded to a certain section of land, and opportunities for economic advancement for the majority comprised of non-aristocratic individualsRead MoreLeibniz And Concurrentism : The Probl em Of Using Leibnizian Reasons5953 Words   |  24 PagesLeibniz’s solution, however, is not without its problems. It seems that Leibniz is going to have a difficult time in reconciling his notion of substances as causally active beings with the theological doctrine that claims that conservation is but continuous creation (hereafter, the CCC thesis)—a doctrine that he nevertheless intends to maintain. But, in the midst of this seeming contradiction, Sukjae Lee’s work in Leibniz’s Concurrentism (which I will be focusing on extensively in this paper) providesRead MoreThe Art Of Islamic Art1548 Words   |  7 Pages Islamic art is based upon the themes of unity, logic and order. It is grounded on philosophies of geometry, symbolism and a reflection of the doctrine between the physical and spiritual world. Bourgoin (1868) saw Islamic art as a similarity between geometrical schemes and crystal systems of certain minerals. He believed that Islamic art did not comprise of any ‘natural’ object, but rather it is an arrangement of ‘pure abstract forms’. Furthermore, Bourgoin understood the aesthetic of IslamicRead MoreIn The Seventeenth Century, The Massachusetts Bay Colony1213 Words   |  5 Pagesfreedom and harmony they were unable to experience in England.  ¹ These Massachusetts Bay settlers sought to achieve this haven by devising a system of government that would fulfill political and moral authority. By the 1640s their enterprise at Massachusetts Bay had grown to about ten thousand citizens, claiming great success and testimony to the Puritan greatness. However, i t was a system critics argue was just as intolerant as the one they abandoned. Between 1636 and 1638, the harmony that encompassedRead MoreExplain the Purpose of Hermeneutics1564 Words   |  7 PagesBiblical writers through a thorough knowledge of the original languages, ancient history and the comparison of Scripture with Scripture. Through Hermeneutics, Biblical Interpretation can be achieved in three ways; historically, the message and the doctrine. The Bible is totally authoritive and inspired by God, however is it propositional or not? To be propositional means that God reveals certain truths at which we respond in accepting these truths. These certain truths may be found in scripture, creedsRead MoreThe Conflict Of Indian Muslims1686 Words   |  7 PagesCommunities are established upon the foundations of shared language, geography and history, not solely religion. An example of failed attempt to build a nation on the basis of religion is â€Å"Israel†. Since Jews settled there from all over the globe, with difference ethnicities, backgrounds and languages etc., the country is engaged in constant internal conflict and disagreements, which has made it clear that nations cannot be built upon the basis of religion. On the Read MoreLiberalism And The Ethical And Logical Level Essay1332 Words   |  6 Pagesthe drastic differences in objectives for using neutrality, which ultimately diverges liberal schools of thought. For some the neutrality of the state is for the maintenance of security, for others it is for the maintenance of social cohesion and harmony (concerning areas like faith, ethics, and lifestyle) and for some the neutrality of state apparatus is even a means of protection of interests and possibly oppression of the masses. [enforcement of social contracts, police state, legitimacy proportionalRead MoreThe Status Of Women : Ancient China1508 Words   |  7 Pages Confucius created the doctrine that 300 years after his death became a permanent impulse of social life in China, established rules of behaviour not only in the state, but also the family as a social unit.1 Confucian worshiping of ancestors and norms â€Å"Xiao† stimulated the blooming of the family and clan cult.2 Because of these major tendencies, family was considered the core of the Chinese 1 Robin Wang, Images of Women in Chinese Thought and Culture: Writings from the Pre-Qin Period through the

The Metamorphosis by Franz Kafka The Necessity of...

In The Metamorphosis, by Franz Kafka, Gregor’s evolution to an insect symbolizes the loss of thorough communication, representing the disconnection of the individual from his family and his surroundings. Through this metamorphosis, the once loving family begins to remove itself from any past interactions with Gregor. In addition, the setting and surroundings of Gregor completely overcome him and persuade him to lose hope. The family and surroundings, not the change to an insect, lead Gregor towards death. Not only do the uncontrollable surroundings change Gregor, but so does the family. Gregor’s entrapment inside of the bedroom forces the realization of the isolation and alienation from society into his mind. Gregor’s life as an insect†¦show more content†¦The family has taken in lodgers to get more money. The family fears the presence of an insect in the house and shuns Gregor’s attempts to escape the bedroom. The lodgers’ presence destr oys all hope of an escape, because the parents value money and peace of mind over the well being of their own son. These conflicts of Gregor’s surroundings force him to become more depressed and eventually hide himself from everything. Grete, Gregor’s sister, gradually detaches herself from her brother, continuing Gregor’s uncontrollable decent towards a hopeless death. Gregor always loved his sister, and when the evolution to an insect occurred, he kept hope in life because his sister cared and loved him regardless. Yet the actions of the family and her surroundings gradually force Grete away from her brother. The burden of Gregor’s metamorphosis eventually controls Grete, and she migrates away from Gregor, causing him to despair. Despite the insect body, Grete treated her brother with care, â€Å"To find out his likes and dislikes, she brought him a wide assortment of things† (23). At first, Grete accommodates all of Gregor’s needs. During this time Gregor is confused, but not particularly depressed. As time passes, Grete evolves, â€Å"Exhausted from her work at the store, had gotten fed up with taking care of Gregor as she used to† (42). The family has forced her to get a job in order to override the loss of Gregor’s productivity. With this, she lacks the time to care for him,Show MoreRelated Gregor as Symbol of the Jewish Race in Franz Kafka’s Metamorphosis2001 Words   |  9 PagesGregor as Symbol of the Jewish Race in Franz Kafka’s Metamorphosis For thousands of years, the Jewish People have endured negative stereotypes such as the insects of humanity. As Sander Gilman pointed out, the Nazi Party labeled Jews as insects like lice and cockroaches, that generate general disgust among all humanity (Gilman 80).1 These derogative stereotypes, although championed by the Nazis, have their origins many centuries earlier and have appeared throughout Western culture forRead MoreFranz Kafkas Novella, The Metamorphosis Essay1199 Words   |  5 PagesOne of the saddest aspects of Franz Kafkas novella, The Metamorphosis, concerns the fact that young Gregor Samsa genuinely cares about this family, working hard to support them, even though they do little for themselves. On the surface, Kafkas 1916 novella, seems to be just a tale of Gregor morphing into a cockroach, but, a closer reading with Marx and Engels economic theories in mind, reveals an imposing metaphor that gives the improbable story a great deal of relevance to the struct ure of Read MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesPersonality and Values 131 Perception and Individual Decision Making 165 Motivation Concepts 201 Motivation: From Concepts to Applications 239 3 The Group 9 10 11 12 13 14 15 Foundations of Group Behavior 271 Understanding Work Teams 307 Communication 335 Leadership 367 Power and Politics 411 Conflict and Negotiation 445 Foundations of Organization Structure 479 v vi BRIEF CONTENTS 4 The Organization System 16 Organizational Culture 511 17 Human Resource Policies and Practices

Loss of Faith and Religion in Ellie Wiesel’s Night Essay

The Holocaust survivor Abel Herzberg has said, â€Å" There were not six million Jews murdered; there was one murder, six million times.† The Holocaust is one of the most horrific events in the history of mankind, consisting of the genocide of Jews, homosexuals, gypsies, mentally handicapped and many others during World War II. Adolf Hitler was the leader of Nazi Germany, and his army of Nazis and SS troops carried out the terrible proceedings of the Holocaust. Elie Wiesel is a Jewish survivor of the Nazi death camps, and suffers a relentless â€Å"night† of terror and torture in which humans were treated as animals. Wiesel discovers the â€Å"Kingdom of Night† (118), in which the history of the Jewish people is altered. This is Wiesel’s â€Å"dark time†¦show more content†¦He and his father attend services at temple regularly, pray, and study the history of the Jewish people. He is fond of the Jewish religion and wishes to study Kabbalah, which is an ancient Jewish tradition that teaches the deepest insights into the essence of God, His interaction with the world, and the purpose of creation. This is very strange for a boy to study, and because of this his father won’t find him a teacher, â€Å"You are too young for that. Maimonides tells us that one must be thirty before venturing into the world of mysticism, a world fraught with peril† (4). Frustrated and determined to find a teacher to teach him the mysticism of the world, Wiesel meets Moishe the Beatle, â€Å"I succeeded on my own in finding a master for myself in the person of Moishe the Beatle† (4). Moishe asks Wiesel provoking questions about the religion and praying to deepen his knowledge, â€Å"Why did I live? Why did I breathe?† (4). Even when Wiesel is in the ghetto, he still has faith and is completely orthodox. Because Wiesel is extremely dedicated to his study of the Jewish religion, it is harder for him to lo se it during the horrible and horrifying events of the Holocaust, â€Å"I continued to devote myself to my studies. Talmud during the day and Kabbalah at night† (8). In conclusion, Wiesel is a deep believer in God and the Jewish religion, and because of this it is harder for him to lose it during the Holocaust. Faith is trusting God for your safety,Show MoreRelatedLoss of Faith and Religion in Ellie Wiesel’s Night1386 Words   |  6 Pagesrelentless â€Å"night† of terror and torture in which humans were treated as animals. Wiesel discovers the â€Å"Kingdom of Night† (118), in which the history of the Jewish people is altered. This is Wiesel’s â€Å"dark time of life† and through his journey into night he can’t see the â€Å"light† at the end of the tunnel, only continuous dread and darkness. Night is a memoir that is written in the style of a bildungsroman, a loss of innocence and a sad coming of age. This memoir reveals how Eliezer (Ellie Wiesel)Read MoreNight654 Words   |  3 Pages| Night: By Eli Wiesel Essay Word Count:665 By: Carlos Guerrero Prof. Ted Johnston English 1301 TR 11:30 08 November 2014 We can know the end of the story just by knowing that Ellie Wiesel wrote the book. We know it because this book is about survival. Physically we know Ellie Wiesel survived the holocaust, but does any psychological or spiritual part of him died during the holocaust? Elie Wiesel wrote about all the horrible torture, brutality, degradation, lost, and inhumanities

The Outsiders Essay Free Essays

The Outsiders Critical Lens Essay The quote in question is  Ã¢â‚¬Å"All good is destined to be defeated. †Ã‚  The quote means,  for every good guy,  there is a bad guy. For every hero,  there is a villain. We will write a custom essay sample on The Outsiders Essay or any similar topic only for you Order Now Everyone who has ever tried to do something good has been destined to be stopped. The quote not only speaks for literature,  but for everything. If you look from now, all the way back to ancient times, you will see examples of this in many works of literature. The book The Outsiders is a good representation of the quote. I agree with the quote â€Å"All good is destined to be defeated†. I can’t think of any good that hasn’t had an attempt to be stopped. In the story The Outsiders there are many examples of good being defeated. When Johnny went into a burning building to save kids, he ended up getting killed. When Darry was trying to give Ponyboy a better life, he ended up forcing him to run away. When Ponyboy attempted to make friends with Cherry and Marsha, he was jumped by their boyfriends. These are just a few of examples from the story. I feel that the story The Outsiders really showcased the quote â€Å"All good is destined to be defeated. † It was a story of how fun loving greasers turned to cold blooded killers after a gang of socs continue to attack them with violence. The story builds up to a climax, where there are many nail biting things are happening simultaneously. Johnny kills Cherry’s boyfriend Bob, The greasers are preparing for a big rumble with the socs, and Ponyboy and Johnny run away How to cite The Outsiders Essay, Essays

Strategic Management Accounting in Enterprises

Question: Discuss about the Strategic Management Accounting in Enterprises. Answer: Introduction This report is based on analysis and making conclusion of conceptual framework of accounting or financial reporting framework. This analysis is undertaken while comparing and contrasting financial statements of two companies i.e. Elders limited and Qantas limited. In this report, both companies have been analyzed on same ground of financial reporting and disclosure requirements. In this report analysis has been done by undertaken balance sheet, income statement and notes to accounts of both the companies. In this report, one more question has been taken into account which is related to revision or up gradation of current conceptual framework of accounting to include prudence into it. This report includes analysis of advantages of prudence which is provided in terms of preparation and presentation of financial statements. In last section of this report, conclusion has been made in terms of whether revision of conceptual framework of accounting shall include prudence to overcome dispar ity in corporate reporting. Does the current accounting framework meet the needs of the users of financial reports as prescribed in the objective of the Conceptual Framework of Accounting? Meaning and objectives of conceptual framework or financial reporting Conceptual framework is used to define objectives and purpose of financial reporting for users of financial statements. Conceptual framework is used to define and understand nature, limit and functions of financial accounting and reporting standards established by prescribed board. Conceptual framework in terms of accounting undertakes various process and procedures that had whole together developed various accounting standards or accounting platforms that are followed by business organization. These accounting standards or prescribed procedures of accounting conceptual framework has provided base for preparing and presenting financial statements during the reporting period. Decision making Information related to investment and credit- Main objective or purpose of financial reporting or conceptual framework of accounting is to supply information that will became base for decision making process. Decisions related to investment in any business organization and lending or obtaining credit decisions will be taken on the basis of financial reporting (Carmichael Graham, 2012). Information of entity- Another main objective of financial reporting or conceptual framework of accounting is provide information of business entity related to its available resources and potential resources of business organization. These information are required by investors and creditors so as to take decisions (Shying, Subramanian CPA, 2013). Accountability and Transparency- Another objective of conceptual framework of accounting or financial reporting is to make business entity more accountable towards its decisions and more transparent in terms of business operations and other relevant information required for decision making. Bring uniformity- Main objective of financial reporting or conceptual framework of accounting is to bring uniformity in terms of preparation and presentation of financial statements. Objective is to make financial statements of business organizations comparable with each other and to supply decision making information for investors (Spraakman Jackling, 2014). Analysis of financial reporting In this report, analysis of conceptual framework of accounting or financial reporting of two companies has been taken i.e. Elders limited and Qantas Limited. Both the companies operate in different industry but there is same financial reporting framework that they need to follow. Both the companies has fulfilled financial reporting framework in terms of disclosing relevant information to stakeholders. Financial reporting or conceptual framework of accounting of Qantas Limited has provided relevant information i.e. financial framework (Christensen, 2010). Qantas has provided relevant financial information related to stakeholders. Following are three main information that has been provided to stakeholders: Information related to capital structure and cost of capital Return on capital employed or investment capital Information related to growth in investment, return and surplus to shareholders It has been observed that Qantas limited has prepared and presented financial statements in accordance of conceptual framework of accounting or according to prescribed financial reporting standards. They has provided information related to their business operations, remuneration provided to key personnel and many other information related to different aspects. On the other hand, framework related to disclosure and presentation of financial reporting has been demonstrated in the annual report of Elders Limited. Elders Limited has provided information related to many different aspects of business operations. They have disclosed their strategic directions decisions, financial information in terms of financial statements and capital structure that are employed in the business operations. Annual report of Elders Limited includes auditor report that is major requirement of financial reporting (Statement on Auditing Standards, 2011). Another inclusion of reporting framework is of financial statements prepared and presented according to conceptual framework of accounting or financial reporting standards. Financial statements of Elders limited are in compliance of financial reporting framework and have prepared statement of financial statement, income statement and cash flow statement (Jhunjhunwala, 2014). While analyzing financial statement and notes to accounts of both the companies it has been observed that notes to accounts of income tax has difference in terms of its presentation and disclosure. Elders Limited has disclosed less information of income tax of the reporting compared to Qantas Limited. Qantas limited has disclosed much more information in terms of income tax recognised in the consolidated income statement, reconciliation between income tax expense and statutory profit before income tax, recognised in the consolidated statement of comprehensive income and reconciliation of income tax expense to income tax payable (Tiffin, 2010). On the other hand, Elders limiteds disclosure related to income tax are; Major components of income tax expense, reconciliation of income tax expense applicable to accounting profit / (loss) and major components of deferred income tax. Therefore major difference can be observed in disclosure practices of both the business organizations. Another important aspect of conceptual framework of accounting or financial reporting is related to notes of accounts that both business organizations has provided in financial statement. Notes to accounts include information related to detailed aspect of figures presented in financial statement. It has been analyzed that both business organizations has provided detailed information related to principle activities, dividends provided, significant changes in state of affairs, review of business operations and events subsequent to balance date. These information included in financial statements of both the business organization undertaken i.e. Elders Limited and Qantas Limited (Kalkhouran et al., 2015). There are some factors or consideration that financial reporting or conceptual framework of accounting has not been able to address successfully. There are still some loopholes in financial statements and in terms of presentation of financial results. Loop holes exist in terms of accoun tants and those charge with governance of the business organization. Accountants have the requisite knowledge and skills that they can manipulate financial statements or other decision making information in favor of business organizations. Therefore there is limitation in following conceptual framework of accounting or financial reporting standards. It can be concluded that financial statements although provides relevant and decision making information to its users (like investors, creditors and other stakeholders). But on the other hand, reporting framework or conceptual framework of accounting has provided some loop holes also that accountants and those charge with governance has (Macve, 2010). Therefore powers provided to accountants and those charges with governance have not been utilized in common good manner. How the conceptual framework revision to include Prudence is likely to address the disparity in Corporate Reporting is a requirement in your analysis. Earlier it can be observed that business organizations were free to prepare and present their financial statements according to their wish. Most importantly it affected presentation of financial statement aspect. Therefore earlier there was no framework that governs or manages presentation aspect of financial statements of business organizations. But as the passage of time many changes has been made and many developments has been seen in presentation of financial statements aspects (Sanders Seifert, 2013). According to earlier accounting framework accountants and those charges with governance can modify or can include exclude some aspects or financial information. Therefore there is need to include prudence in the preparation and presentation of financial statements. This has been inherent point where officials of accounting standards or reporting framework shall be review and update (Robbins Taylor, 2014). Conceptual framework of accounting needs to be update or revise so that pr udent framework can be incorporated or included in the conceptual framework. Prudence can be defined as the process or framework that governs and discipline of the business organization for the better management. Prudence improves governance power or governance ability in terms of corporate reporting requirements or conceptual framework. This revision shall be implemented in order to curb disparity or difference in corporate governance requirement in terms of preparation and presentation of financial statements. There shall be imposed limitation on preparation and presentation aspects of financial statements of business organization so that uniformity can be achieved in terms of financial statements or financial reporting. Uniformity in financial statements provides better basis of decision making process and will be to better investments of investors (Sana'a, 2016). This change has not only improves preparation and presentation of financial statements of business organization but it also sets decision making platform for stakeholders of the business organiza tion. Conclusion It can be concluded that there are various types of disclosure requirements on business organizations that is managed and controlled by conceptual framework of accounting or financial reporting framework. It is concluded that after analysis of financial statements or annual report of two companies it has been analyzed that there is gap in terms of preparation and presentation of financial statements. Income tax expenses have been differently disclosed in financial statements of both the companies. Therefore this has been the result of loopholes of conceptual framework of accounting or financial reporting framework. In order to overcome from this situation, prudence shall be incorporated in corporate reporting. Prudence is the form of ability and discipline that governs accountants and those charge with governance of the business organization. References Carmichael, D., Graham, L. (2012). Accountants' Handbook, Financial Accounting and General Topics Financial Accounting and General Topics (12th ed.). New York: Wiley. Christensen, J. (2010). Conceptual frameworks of accounting from an information perspective. Accounting and Business Research, 40(3), 287-299. Jhunjhunwala, S. (2014). Beyond Financial Reporting-International Integrated Reporting Framework. Indian Journal of Corporate Governance, 7(1), 73-80. Kalkhouran, A., Rasid, S., Sofian, S., Nedaei, B. (2015). A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises. Global Business and Organizational Excellence, 35(1), 45-54. Macve, R. (2010). Conceptual frameworks of accounting: Some brief reflections on theory and practice. Accounting and Business Research, 40(3), 303-308. Robbins, W., Taylor, G. (2014). What CPAs Need to Know about the FRF for SMEs. The CPA Journal, 84(10), 22-27. Sana'a, N. (2016). Recognition and Measurement Obstacles of the Conceptual Framework of Financial Accounting Underlying E-commerce Business. Journal of Internet Banking and Commerce, 21(1), 1-20. Sanders, Lindberg, Seifert. (2013). The AICPA's Financial Reporting Framework for Small and Medium-Sized Entities: Examining Its Key Features. The CPA Journal, 83(10), 36-39. Shying, M., Subramanian, R., CPA Australia. (2013). Accounting handbook. French's Forest, N.S.W.: Pearson Australia for CPA. Spraakman, G., Jackling, B. (2014). A Conceptual Framework for Learning Management Accounting. Accounting Perspectives, 13(1), 61-81. Statement on Auditing Standards - reports on application of requirements of an applicable financial reporting framework. (2011). Journal of Accountancy, 211(2), 76. Tiffin, R. (2010). The Complete Guide to International Financial Reporting Standards (3rd ed.). London: Thorogood Publishing.

Emersons Individualism Essay Example For Students

Emersons Individualism Essay Emersons transcendentalism is essentially a romantic individualism, a philosophy of life for a new people who had overthrown their colonial governors and set about conquering a new continent, in hopes of establishing new and unique views. Though Emerson is not a traditional philosopher, the tendency of his thought is toward inward reflection in which soul and intuition, or inspiration, are fundamental. The new American needed less criticism and a rejuvenated sense of personal inspiration. Taking a practical and democratic, yet philosophic interest in all of nature and in individuals of every walk of life. Emerson stresses the potential for genius and creativity in all people. It is a source of creative insight within which Emerson identifies as divine. According to Emerson, Mind is the only reality of which men and all other natures are better or worse reflectors. For Emerson, intuition is the capability of seeing things creatively. We will write a custom essay on Emersons Individualism specifically for you for only $16.38 $13.9/page Order now We are limited as humans due to our imperfect nature, but through divine inspiration, and self confidence, we can achieve a higher level of understanding. Therefore, Emerson calls for us to always be prepared to listen to this voice within instead of conforming to societal pressures. The theme of Self-Reliance is an elaboration of this idealist theme: we are to follow our own lights. The Over-soul, the only prophet of that which must be, is both the act of seeing and the thing seen. It creates our world in depth by means of our insight and interpretations. Emersons great emphasis upon nonconformity and integrity shows that this Over-soul creates a world through individuals rather than through the conformity of society. Where we find beauty in a flower or a forest or a poem, meaning and direction, or deep understanding, the voice of this deity is speaking through us and creating the world around us by such means. This deity does not speak to groups but, in radical protestant style, to each person alone to the degree he or she attends to the message. The value Emerson attributes to the messages depends upon the Over-soul being self-sufficing and perfect in every hour. In spite of his individualism, Emersons thought is similar to the romantic nationalism of 19th century Europe, but where this nationalism focused upon collective entities such as a people, their language and culture, Emersons focus is upon the individual. In Self-Reliance he says, it is easy, in the world to live after the worlds opinion; it is easy in solitude to live after our own; but the great man is he who in the midst of the crowd keeps with perfect sweetness the independence of solitude. Where nationalism stresses the development of an authentic national culture free from foreign influences and takes a collective perspective more or less for granted, Emerson applies a similar approach to each individual. Emerson complains that all men hear the inner voice, but most are too scared due to peer pressure to act upon the intuitions. Society everywhere is a conspiracy against the manhood of every one of its members. Emerson feels man must work on his own and be diligent and truthful in that work to produce a better society. Man must be willing to take risks instead of conforming to the rules of society in order to prosper. Man should control society instead of allowing society to control man. The two major barriers to self-reliance are conformity and relying on the past. The Trustee is man, himself, when he trusts his own intuition. This modifies the egotism of self-reliance because it makes it common to all men and it creates the view that self-reliance is not based on intellect but on common sense. Self-reliance allows one to progress in any situation. It implies that there would be no king or higher government; all would be equal. Self-reliance does not allow men to claim that they know God and use ancient terminology because in this way men revert to the past for authority. Emerson feels man should realize that his life is built on fate and chance and he has no power to control the outcome. .ueed872e3a5695e9ead22171431fabc80 , .ueed872e3a5695e9ead22171431fabc80 .postImageUrl , .ueed872e3a5695e9ead22171431fabc80 .centered-text-area { min-height: 80px; position: relative; } .ueed872e3a5695e9ead22171431fabc80 , .ueed872e3a5695e9ead22171431fabc80:hover , .ueed872e3a5695e9ead22171431fabc80:visited , .ueed872e3a5695e9ead22171431fabc80:active { border:0!important; } .ueed872e3a5695e9ead22171431fabc80 .clearfix:after { content: ""; display: table; clear: both; } .ueed872e3a5695e9ead22171431fabc80 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ueed872e3a5695e9ead22171431fabc80:active , .ueed872e3a5695e9ead22171431fabc80:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ueed872e3a5695e9ead22171431fabc80 .centered-text-area { width: 100%; position: relative ; } .ueed872e3a5695e9ead22171431fabc80 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ueed872e3a5695e9ead22171431fabc80 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ueed872e3a5695e9ead22171431fabc80 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ueed872e3a5695e9ead22171431fabc80:hover .ctaButton { background-color: #34495E!important; } .ueed872e3a5695e9ead22171431fabc80 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ueed872e3a5695e9ead22171431fabc80 .ueed872e3a5695e9ead22171431fabc80-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ueed872e3a5695e9ead22171431fabc80:after { content: ""; display: block; clear: both; } READ: A Farewell To Arms Analysis EssaySociety wants to impose government, rules, and law on its people so they can be puppet-like. Emerson proposes that men live based on their own individual instincts thus creating their own internal law. Emerson believes that men fail to succeed because they allow society to think for them. A foolish consistency is the hobgoblins of little minds, adored by little statesmen and philosophers and divines. With consistency a great soul has simply nothing to do. Emerson believes in living in the present and not in the past. Society is compared to a joint-stock company, in which the members agree, for the better securing of his bread, to surrender the liberty and culture of the eater. This is his explanation of how people are seduced into ignoring their own insights and convictions, their own culture, in order to better profit by their relationship with society. Emerson warns of the seductions of society and supplies a moral counter weight Nothing is at last sacred but the integrity of your own mind. It is better to make your own mistakes and suffer from them than to make the mistakes dictated by another and surrender oneself to dissolution in outside forces. Though the sensual man conforms thoughts to things, the poet conforms things to his thoughts. Emerson succeeded in conforming generations of Americans to his thought. Now, in an age where conformity is used in commercials as an advertising gimmick, Emerson would probably offer the following: Your conformity explains nothing. Act singly, and what you have already done singly will justify you now.