Sunday, December 29, 2019

Monsters Inc. Animation Analysis Essay examples - 1220 Words

In 2001, Walt Disney Pictures released the American computer-animated comedy film and the fourth film produced by Pixar Animation Studios, Monsters Inc. Within this film stars two monsters that are employed at a company named Monsters Inc. These fellow monsters go by the names of James P. Sullivan —known as â€Å"Sulley† —and his one-eyed best friend and partner in crime, Mike Wazowski. Within this company, monsters generate their existing city’s energy by the act of scaring children, but believe that if they are exposed to these children, they will be contaminated. In Monsters Inc., the characters are created in a way to appear realistic, at least in the sense of how monsters would be depicted and imagined by young children. The development†¦show more content†¦Filmmakers of course want to create something that is going to be appealing to a majority of potential viewers and if they can relate to it, I believe it conceivable can be more interestin g. The idea for Monsters Inc., was actually visualized during a lunch in the brainstorming session while in the production of Toy Story. The director, Pete Docter claimed that he wanted to â€Å"tap into a child-like notion† that was similar to the one of Toy Story. He explains, â€Å"I knew monsters were coming out of my closet when I was a kid, so I said, â€Å"Hey, let’s do a film about monsters.† Although monsters coming out of the closet as Monsters Inc. so impressively illustrates is something that is particularly geared more towards children, in essence, each of us can reflect and relate to it from some point in time or another that relays back to our childhood that make it more admirable. The way protagonists and antagonists are used in animated productions over the years are generally similar in the sense that there are always main characters and the opponents fighting or striving for something. With the addition of other arising situations that hinder the continuation of the battle, along with said opponents that get in the way, these situations are the core of making the journey as pleasing as it appears when we are faced with, the end. At the Monsters Inc. factory, the â€Å"Scarers† venture into children’s bedrooms to collect their screams using the varyingShow MoreRelatedEssay on My Dream of Being a 3D Animator575 Words   |  3 Pagesbind imagination and reality into one, when applied to animation the boundaries of visual imagery are endless. An individual possesses the ability to create at the minds will with the possibility of one day being able to affect millions globally. The film and gaming industries, now utilise the power of animation to its full effect, this is where I aim to belong, fulfilling my dream of being a 3D animator within either industries. Animation has always had a profound impact on my perception of theRead MorePixar Of Pixar Animation Studios1106 Words   |  5 PagesBackground Pixar Animation Studios, is an American computer animation film studio based in Emeryville, California. The studio is best known for its CGI-animated feature films. Pixar was founded as The Graphics Group, which was one third of the Computer Division of Lucasfilm that was launched in 1979 with the hiring of Dr. Ed Catmull from the New York Institute of Technology (NYIT). Pixar group, which numbered 40 individuals, was spun out as a corporation in February 1986 with investment by SteveRead MoreStrategic Planning : Walt Disney1592 Words   |  7 Pages Walt Disney Company Strategic Analysis Patten University Disney, Yesterday and Today The Walt Disney Company was formed in 1923 as the Disney Brother Cartoon Studio with Walt and Roy Disney. With the start of Alice Wonderland series, Walt Disney would start a company that would go on to become legend. A staple for all things animation and the standard in which the industry models itself the Disney Company went on to create ground breaking milestones in animation and all of entertainment industryRead MoreDisney Pixar5510 Words   |  23 Pagesproject, and builds on previous analysis of merger success/failure in such organizations as Standard Oil, Exxon Mobile, and Time Warner-AOL. In this paper, we turn our attention to the recent merger of Pixar and Disney. In our view, the Disney-Pixar case seems to be a good example of a successful merger in progress. This is demonstrated very clearly by recent box office successes such as Academy Award winners Ratatouille, WALL-E, and the current hit UP! Our analysis will show how leadership, teamworkRead MoreCase Coy Story2754 Words   |  12 Pages © 2003, DOW JONES COMPANY, INC. ALL RIGHTS RESERVED www.barrons.com MONDAY, OCTOBER 13, 2003 Coy Story Will Steve Jobs jilt Disney? No matter what happens, Pixar stock seems overvalued TINY PIXAR IS THE HOTTEST TICKET in Hollywood. Fresh off the huge success of its latest animated movie, Finding Nemo, an emboldened Pixar is bargaining hard over a new film-distribution agreement with its partner, Disney, while weighing offers from other studios. Finding Nemo is the highestgrossing movie inRead MoreCase Coy Story2763 Words   |  12 Pages © 2003, DOW JONES COMPANY, INC. ALL RIGHTS RESERVED www.barrons.com MONDAY, OCTOBER 13, 2003 Coy Story Will Steve Jobs jilt Disney? No matter what happens, Pixar stock seems overvalued TINY PIXAR IS THE HOTTEST TICKET in Hollywood. Fresh off the huge success of its latest animated movie, Finding Nemo, an emboldened Pixar is bargaining hard over a new film-distribution agreement with its partner, Disney, while weighing offers from other studios. Finding Nemo is the highestgrossingRead MoreDisney and Pixar Alliance2230 Words   |  9 PagesDisney and Pixar have created many recognizing animation together over a decade that most people might not know that. The alliance has proven a success from many animations like Toy Story, Finding Nemo, Up and etc. Both company have allies to make many animation which led to Disney acquire Pixar. The alliance looks like a simple task at first for both companies as they only contribute certain resources to the partnership but the more time passes the more difficult it’s become. The relationship wasRead MoreStrategic Management - Pixar - Success4064 Words   |  17 PagesIntroduction 3 1.2. External analysis of Pixar Animation Studios 3 1.2.1. Macro environment 3 1.2.2. PESTEL-Analysis 3 1.2.2.1. Political factors 3 1.2.2.2. Economic factors 4 1.2.2.3. Social factors 4 1.2.2.4. Technological factors 4 1.2.2.5. Environmental factors 4 1.2.2.6. Legal factors 4 1.2.2.7. Conclusion 4 1.3. Internal analysis of Pixar Animation Studios 5 1.3.1. Principle of Innovation 5 1.3.2. Business Culture 5 1.4. SWOT-Analysis of Pixar Animation Studios 6 1.4.1. StrengthsRead MoreBarbies Vision And Mission Statement1974 Words   |  8 Pageswas first launched by Mattel Inc, a public American company in 1959. The idea for Barbie came about when Ruth Handler noticed the need in the market for adult-bodied dolls. Her daughter was playing with paper dolls as opposed to adult styled dolls. She pitched the idea to her husband, Elliot Handler, as well as her friend Harold Matson. Mattel was born by merging their names â€Å"Matt† and â€Å"El†. Their toy company continued to produce brands such as Fischer-Price, Monster High dolls, Winx Club Dolls,Read MoreBusiness, Disney, Swami2992 Words   |  12 PagesMerger Brief Industry Analysis Because of the technology nowadays, one successful film can be distributed all over the world, which is in a form of motion pictures or DVD. Animation is one media that is spread all over the world; push it to be one of fastest growing industry. The demand for the animation is increasing from the emerging number of cables and satellite TV and the popularity of The Internet. In addition, in the past, the target market of the animation industry was just kids

Saturday, December 21, 2019

Infinite Truth - 1600 Words

Infinite Truth Since the dawn of philosophical thought there has been a desire to find truth. Now exactly what truth is depends upon whom you ask. Philosophers have been searching for truth in various forms for at least as far back as Aristotle in the first century B.C. all the way up to Carl Hempel in the 20th century A.D. To Aristotle and Plato truth was reality; To Descartes truth was found in God; To Hempel truth was found in explanation. None of these are accurate and yet all of them point toward the same truth. Reality, as defined by Plato and Aristotle, God, as proved be Descartes and ideal explanation as modeled by Hempel, all allude to the same thing. They point out that mankind is a finite being and that truth is only†¦show more content†¦Descartes states in the beginning of his proof that all things clear and distinct are true. That is no more accurate than saying that all ideas that are ambiguous to someone are unconditionally untrue. He also states, the existence of God depe nds on the clarity and distinctness with which we perceive the idea of God. Therefore, if to me, it was not clear and distinct then it would not necessarily be true. But the clarity and distinctness of our thoughts depends on the existence of God. This seems to be a very circular argument and is dependent on the existence of God to prove the existence of God. Again human perception falls short of truth. Do people understand truth more in more modern settings? Over the course of the 20th century Carl Hempel came up with two models of human explanation that he organized as ideals. Bas Van Fraassen puts forth a few problems with the models. The problems he states are; asymmetry, relevance, low probability, and legality. These are not the problems with the models. The real problems come from, as Hempel puts it, the universal laws invokedÂ… can have only been established on the basis of a finite body of evidence, which surely affords no exhaustive verification. (Balashov, pg. 51) He a lso says that because of this all the laws used in the deductive-nomological method of explanation are all only probabilistic. This means that the only method that Hempel actually explains is his probabilistic method. Since allShow MoreRelatedSearch For Absolute And Infinite Truth Within The Realms And Extensions Of Love And Beauty Essay1269 Words   |  6 PagesIn search for absolute and infinite truth within the realms and extensions of love and beauty, Augustine stumbles upon various belief systems during his pursuit of full faith. Confessions provides an autobiographical depiction of the struggles Augustine faces, and arranges a mode in which he can self-reflect and search his soul for the true origins and realities of his destined belief. Dispersion of scripture within each book shows his passionate belief that God was with and within him at all pointsRead MoreAnalysis of David Foster Wallace ´s Novel: Infinite Jest703 Words   |  3 Pagesbetween the two separate entities, the internal and external, perception and reality. This theme manifests as the idea that the ‘other’ can influence the ‘self’, that society controls the individual. Wallace also explores the theme of self and other in Infinite Jest by contrasting the boundary between what goes on inside the characters’ heads and the outside world. Characters such as Millicent Kent feel a sense of loneliness in their own thoughts and consequently seek diversion in something other. KentRead MoreDescartes Argument For God s Existence Of God Essay1103 Words   |  5 Pagestries to prove the existence of God with an argument that proceeds from the clear and distinct idea of an infinite being to the existence of himself. He believes that his clear and distinct idea of an infinite being with infinite â€Å"objective reality† leads to the occurrence of the â€Å"Special Causal Principle†. I will start by discussing and analyzing Descartes clear and distinct idea of an infinite being and how it the classification of ideas and the difference between formal and objective reality SpecialRead MoreGod Is Truth Essay1409 Words   |  6 PagesMontaigne, Descartes, and Pascal all believe in a superlative truth unforeseeable through the commonly held truth of society. Montaigne states that even contradictions are not contradictions in truth (Montaigne, p.75). Not believing in the possibility of this lack contradiction in truth would be considered scepticism - scepticism being the reluctance to believe anything for any reason. This same scepticism is explained by Descartes as a self-disproving falsity by his quotation I think, thereforeRead MoreJustification And Justification For Truth1730 Words   |  7 PagesWhat is the problem of the criterion? The problem of the criterion is that any claim to truth must be justified in order to be shown a claim to truth. This justification, however, requires an argument which needs to be justified it as a legitimate way to show the original claim to truth. The problem of the criteria can be quite disturbing, because the validation that was provided then have to be justified. Meanwhile, if there is no proof to know that the justification that was given is true; thenRead MoreProposed Seven Philosophers On The Existence Of God And Their Development Of These Ideas1413 Words   |  6 PagesOntological argument. He believed that in pursuing truth, it would lead to the epicenter of all truth, God. Upon his pursuit of truth, he began to further develop his philosophy that all things whether that be knowledge, humanity or the world all have a religious significance.(Text) For St. Augustine his true fulfillment was through God, and he believed that for others this would also be true. He felt that unless you sought ought absolute and eternal truth, there would not be a proper foundation to buildRead MoreDescartes : The Existence Of God1682 Words   |  7 Pages Descartes’ atte mpt to prove the existence of God begins with the Trademark argument. He reasons that by having an idea of an infinite being with a certain degree of â€Å"objective reality†, â€Å"there must be at least as much reality in the efficient and total cause in the effect of that cause† (40). Descartes’ idea of God has more objective reality of any of his ideas. Therefore, God must be the cause of his idea as a result of his existence. In what follows I will explain these terms and why theRead MoreDescartes and the Metaphysical Doubt1235 Words   |  5 Pagesimages of things, for example, a man, or an angel. These ideas are basic, and are not truth apt. What that means is that they are neither true nor false. For example, if I am having an idea of an angel, it doesn’t seem sensible to ask, â€Å"is that idea you are having of an angel true or false?†, because it can never be less true that I am in fact imagining the angel. The main point is that these ideas do not have a truth value. However, other ideas are capable of being true or false. For these ideas, theyRead MoreOn Religion : Speeches And Its Cultural Despisers By Friedrich Schleiermacher1306 Words   |  6 Pagesfrom â€Å"speculation† and from â€Å"praxis† (On Religion, page 23). This claim is a direct result of Schleiermacher’s peculiar idea of what religion is. Since he believes that religion is purely and exclusively intuition and feeling with regards to the infinite, as he states on page 22 and throughout the speeches, it follows that religion does not consist of thinking or of acting since neither of these are contained within intuiting or feeling. He underscores the necessary distinction between religion andRead MoreDescartess Argument For The Existence Of God Essay1522 Words   |  7 Pages Descartes’s mission in the meditations was to doubt everything and that what remained from his doubting could be considered the truth. This lead Descartes to argue for the existence of God. For the purpose of this paper, I will first discuss Descartes’s argument for the existence of God. I will then take issue with Descartes’s argument first with his view on formal reality and varying levels of reality, then with his argument that only God can cause the idea of God. I will then conclude with

Friday, December 13, 2019

Three Cups of Tea Story of Courage, Empathy, and the Will to Make a Change Free Essays

Three Cups of Tea presents a remarkable story of courage, empathy and most importantly the will to help out and make a change. It takes us through the journey of a lifetime that Greg Mortenson experienced while embarking through Pakistan and Afghanistan. His incredible character and motivation helped change the lives of thousands of Pakistani citizens, but mostly those women and children. We will write a custom essay sample on Three Cups of Tea: Story of Courage, Empathy, and the Will to Make a Change or any similar topic only for you Order Now He accomplished this through building 141 schools across Pakistan, as in his mind an education is the most important thing a person can receive. Mortenson put all his own needs and wants behind himself in order to fulfill those of others. The road to all his success was not an easy one though. He had to overcome many barriers in his final goal of educating a developing world like that of Pakistan. The author believes that the barriers to educating the poor are social issues, financial issues and cultural differences, this paper will prove that to be correct as I will highlight some of the major events and problems he had to work though on his pathway to success. The Will to Make a Change In our world of today many people want to help out those in need and really make a difference before they leave this world. It’s really nice to say that, and many people do but only a select few actually take action and do it. In my opinion a lot of people just don’t know how to get started. How can they, just one person, start something big enough to impact the lives of so many people? So to get some insight lets go back to the very start of Greg Mortenson’s journey to improving the world in his own way. Mortenson came from a family that loved to travel and also had a great passion for helping others. His upbringing was what really helped shape his character and personality. He was born in America, but when he was very young his family moved to Tanzania, Africa. His father, along with others helped to build a teaching medical centre in Kilimanjaro, and his mother helped to build a school in Moshi. His parent’s great acts to help out others really influenced the way he looked at the world. Mortenson was a very active and adventurous person and had a passion for mountaineering. In 1993 he planned out a trek to climb the world’s second high peak, K2 in Kenya, along with 4 others. He planned this trip as a memorial to his sister who he had lost a few years earlier. After spending 70 days on the mountain they had to make a dramatic 72 hour life saving rescue for one of the other climbers. This took a lot out of Mortenson, physically and mentally which prevented him from making it to the top. So he began his descent, but took a wrong turn along the way, getting lost from the group. He ended up in a small and very poor village called Korphe. He was suffering from fatigue, dehydration, altitude sickness and vertigo. The village people took him in and did everything they could to care for him and ensure his well being. As he recovered he was blown away at their amazing hospitality and loving nature towards him. The village had no school and the kids tried to learn by writing in the dirt with sticks. Mortenson was shocked that these people had no resources to learn and improve their quality of life, a thing that so many people take for granted back in America. While he regained strength he wanted to help out those who had so greatly helped him recover. Mortenson had lots of medical training and so he used what little supplies he had to treat as many people as he could. He left the village leaving anything that could be helpful to these people such as pens, flashlights, small containers and even any clothes he wasn’t wearing. Before he departed to return home he made a promise, one that would forever change his life. He promised the Balti people of Korphe that he would build them a school. In his eyes education is the biggest factor in being able to be successful. Education is the stepping stone to improving your quality of life and being able to prosper. While doing research for the country comparison assignment I noticed that the developed countries such as Canada, who had very high education rates for both genders, had less high percentages in categories such as infant mortality, population, poverty level and literacy rate. I think that a big link between these things is educating women. Women are just as capable in any position as men, they just need the same resources. So he to give these people the same opportunities that everyone was getting back in America. So off he set home, with inspiration in his mind and hope in his heart. His main goal was to educate and empower women. I think that this is so important because throughout this course we have learned many reasons why educating women is so crucial for solving many of the world’s big issues. For example we learned that educating women can be a big factor in reducing the problem of overpopulation. There have been studies shown that if women in third world countries are educated they are less likely to have as many children and they will be more successful in the long run. Mortenson wanted to give them a chance to learn and prosper in such a male dominated part of the world. Upon arriving home to California, Mortenson was brought to reality where he really realised what he had done. While on the plane home he felt empowered and ready for such a challenge but back in America he felt stuck. This is usually the part that most people get to. They have some inspiration and great ideas to help but they don’t know how to take action. Or they realise how much work and money will be involved in the process of making a change. All that he owned to his name was a small storage locker with some possessions in it. He looked around at fancy business people walking down the streets, only concerned with when their next Starbucks break would be. He was going through culture shock, jet lag and just plain confusion. How can these people think their problems are so important when people halfway across the world are struggling just to get a basic education? Mortenson suddenly felt lost in his previous home. He didn’t fit in with these people. He wanted to be back in Afghanistan with, what was in his eyes, his real family. So to get there he had to tackle one of his biggest obstacles, money. He knew that he could get a job at the local hospital, as he had healthcare degrees from university, but he knew that this would not be enough. Before he had left he roughly estimated how much it the whole thing would cost. His estimate came to about $12,000. How on earth was he supposed to come up with this money? So Mortenson came up with an idea, he would get sponsors. So first he needed to get his message out and get eople aware and interested. Being not very technologically advanced, even in the year 1993, he rented a typewriter to write out letters to several famous people explaining his situation and asking for any donations. The only problem with typewriters is that if you make any mistakes you have to start over. After 5 hours of work he had only completed 4 successful letters. Since the letters would take him a lot longer tha t he had predicted he was saving in every aspect that he could. He lived out of his car and worked as many shifts as he could as a registered nurse at the local hospital ER. Whenever he wasn’t working he painstakingly typed out more letters and mailed them off to every important person he could think of. One day one of his problems was dramatically solved though, as he was introduced to a computer for the first time. He got a tutorial from a friend and was now was able to print out as many letters as he could think of people to send them to. Slowly things were looking up for him. His first donation came from students from his mom’s class who had organised a penny fundraiser, bringing in $623. 45. Out of all 580 letters he had sent out he only got one reply, along with a cheque for $100 and a wish good luck. Although he had received a couple donations, Mortenson felt like he was making little to no progress. Other famous climbers had foundations that had people knocking on their doors to give them thousands of dollars. Things also got rocky as his current girlfriend was getting annoyed at all the nights spent in the car and the tightness of cash. His situation dramatically changed one day as a friend of his suggested he visit a man named Dr. Jean Hoerni, a successful physicist who had made quite the fortune in his work. Hoerni was a no nonsense man, who greatly intimidated Mortenson. After a short phone call with Hoerni, Mortenson walked away $12,000 richer towards his school. So he sold the rest of his possessions to get extra cash for any miscalculations or emergencies. Finally he painfully drove his car to the dealership and sold his home for the past year to buy a plane ticket. So far he had completed phase one of his plan, raising enough funds. So as he boarded the plane he embarked on a journey that would forever change the course of his life. Never an Easy Route Greg arrived back in Afghanistan, fully determined and ready to start building his school. He had exactly $12,800 dollars, $12,000 for the school and $800 to get him through while building the school. He was on a strict budget, every rupee counted and anything wasted, in his mind, was just taking away books or pencils that he could buy for the students. Greg had some friends to help him was ready to jump right into it, but the way people operate there is much more relaxed than the fast paced American society. So after a couple days he was finally able to get started and gather materials. Mortenson wanted only the best materials for his school; he didn’t want it to crumble to the ground after a long hard winter. Although this became the first of many problems for him, this one being more of a social issue more than anything. People who be bought from didn’t know him or what he was doing. They just looked at him by his appearance, an American. To them he came from far away and did not know their culture and ways of life. So they could rip him off. Charge him high prices for cheaply made materials. Another problem with this part of the world is that everyone wants their share. If you’re paying me to transport the wood for you I get to keep some. This frustrated Mortenson as he had worked so hard and was on a very tight budget. He needed to remind himself though that this way just the way their world worked. Mortenson really wanted to connect with these people and was eager to learn about their culture and religious beliefs. Religion plays a huge role in the everyday lives of Muslims. They have several prayer times throughout the day where the whole city stops, no matter where they are, to pray. Mortenson knew this could be a touchy subject, but he finally asked one of his friends to show him how to pray. He struggled through it, not fully understanding the process but hoped to improve and really immerse into their culture. He wanted to be respected and wanted to be able to understand these people. Finally about a week after arriving, Mortenson was finally ready with all his materials to make the 3 day trek to the small, isolated village of Korphe to build his school. After purchasing all his materials his financial situation was even lower than he had expected, which posed as a possible big problem, leaving small room for error. The journey to Korphe was in itself a whole story. Upon arriving in Korphe he was very kindly greeted by hundreds of village people. They were surprised yet happy to see him. Many climbers come through their villages and make promises to them that rarely get fulfilled. Here before them was Greg, who was ready to build them a school, to give them the gift of education. As he discussed plans with the village leaders, he was presented with what would be the biggest problem to date. They wanted the school to be built inside the village of Korphe. Mortenson had planned for it to be built just outside the village as the only way into the village was across a small rickety pulley system that went over a large ravine with the Braldu River running through it at the bottom. The village leaders thought it would be most beneficial for them to be able to be connected with the outside world if they were to build a bridge, and that way they would also be able to transport all the materials across the bridge into the village. This would cause Mortenson a lot more work and a lot more funding. He also agreed that it would be a good idea to connect them with the outside world a bit more though, as they were very isolated. Almost a full year later Mortenson had finally succeeded in building a school, and a bridge for the village of Korphe. He felt amazing. He really knew how much this would help their people and how much it would impact their lives. Mortenson didn’t want to stop here though. So with the financial help of his close friend Jean Hoerni he was able to start a foundation called Central Asia Institute or CAI. Hoerni gave him a large donation to start off, but that wouldn’t last forever. So whenever Mortenson was back in America he would travel around to give presentations in hopes of getting some donations. This was another barrier for him, as it was difficult to get people interested and he has quite the fear of public speaking. Sometimes he would be in a venue with 500 chairs set up and he would be presenting to only 3 people. It became even more difficult to get people interested after 9/11 happened. No one wanted to help him. Everyone questioned why he wanted to help these people. Mortenson received hate letters and even death threats constantly. This greatly frustrated him as they didn’t know the individual hardworking and kind people that he knew. They were judging a whole population off one extremist group. It was unfair to these people who did nothing wrong. He lost a lot of the support that he previously had from his own country. This was a huge social issue for him as now his own people didn’t understand what he was doing. Even today in 2013, 12 years after the 9/11 attacks people still judge Islamic people and look down upon them. I think when most people hear the term terrorist the associate it with an Islamic person, which is extremely racist and unfair towards these people. What Mortenson was able to realize was that at the end of the day, they are just the same as us. They want the best for their kids. They want to enjoy life, family and friends. Yes, there are cultural differences but when it comes down to it we are all humans on the same Earth. There are extremist groups in any culture, and it is unjust to blame a whole society of people for a small groups actions. Regardless of this Mortenson was still able to keep going with his projects in Pakistan and was building schools at a very fast rate. People were contacting him from all over wanting him to build schools in their villages. Along with building schools he also built community centers for people to go, with resources like sports and libraries. He gave special donations to certain people who contacted him personally who wanted money for further studies. In one particular case he funded a young woman who went on to do a 4 month medical course. With this she was able to return to her village and help out so many people. People there no longer had to worry of death from something as small as a cold. The women even said that there is not a single person in the area that believes that women should not be educated. People were starting to realize the importance and great benefits of educating women. She couldn’t believe the progress and improvement it had made for her own life and the lives of so many people she was able to save because of it. She wants to pass on her training and education to other women in hope that it can benefit them as well. There were a couple personal stories like this throughout the story which gave a great perspective on the actual effect of Mortenson’s work and how it really helped. His project to educate the poor was really working, and had successful examples of people that it helped out significantly. In the long run I think that what Mortenson is doing can greatly help out their economy. He has set them on a pathway for a more bright and prosperous future by giving them so many resources to succeed. Impact for the Future Greg Mortenson had so far successfully built 141 schools across Pakistan. He started as a small organization of one person typing out letters in hopes to get donations and build one school. That has turned into so much more. The impact that he has made is just incredible. Without him so many kids would grow up with no bright future and living in extreme levels of poverty. He gave them purpose and reason to keep going. His motivation and great attitude can serve as an inspiration everyone. He encountered so many barriers, whether it be social, financial, political or religious. Mortenson did so much more than just build schools. He really changed the opinions of so many Pakistani people. Before he came, they had a preconceived idea of Americans. In a country so corrupt like Pakistan the people have little opportunities to learn. Most people, especially in rural areas don`t have access to the internet or incoming media. All their beliefs come from word of mouth, and higher powers within their government. The Taliban gave a horrible impression of Americans. They painted a picture of evil people who were someone that they should hate. The people believed them, having no other sources for information. When Mortenson first came in, there were many social and political barriers he had to overcome. He was even captured at one point and held hostage for several days before being released. People saw him and immediately didn`t like him. They judged him on the sole fact of what he looked like, an American. After a while, when word got around of what he was doing, this slowly started to change. People got wind of the fact than an American was here, in their own country to help them out. This confused them. Weren`t Americans bad? Slowly their opinions were changed. The Taliban wasn’t building schools for them and educating their people. All they were doing was causing more conflict and stress to their lives. The American was here helping them and improving their lives. People gained more respect for Americans and less for the corrupt power that was doing nothing for them. He changed the lives of many, changed their impressions and gave people hope. He managed his whole foundation with very little help. He didn’t have a secretary for the longest time, and he made all arrangements himself. He has almost single handily created a movement for educating and inspiring people in such a corrupt, developing nation. He is a true hero of our century. Conclusion Reading the novel Three Cups of Tea has really given me a better perspective on different types of culture and ways of life. I feel more educated and enlightened on many topics now. I feel as though I have a much better understand on many of the conflicts occurring in the Middle East. It really gave an unbiased view rather than what we hear from the media daily. I feel as though I really know both sides of the story now when I hear different stories published in the news. Greg Mortenson was brave to publish his story, but I’m glad that he did as it is an incredible one that should be praised. I would even go so far as to say that I think he would be a deserving candidate of a Nobel Peace Prize. Throughout reading the novel and writing the report I was able to connect it to many stories we read about in class and different discussions that we had. I could compare it to many different social, political, economic and environmental issues that occurred throughout the novel. It was interesting to get an insider view on their ways of life and how they live their daily lives. How to cite Three Cups of Tea: Story of Courage, Empathy, and the Will to Make a Change, Papers

Thursday, December 5, 2019

Accounting Research Concept and Practice

Question: Discuss about the Accounting Research for Concept and Practice. Answer: Introduction When it comes to accounting concept and practice, it needs to be note that even the process of income measurement and asset valuation can lead to an issue. The process of valuation becomes more complex in nature when various financial instruments and other income measurement concepts become interlinked. There are various concepts of accounting which when taken into consideration and implemented led to a sound decision. Moreover, it makes the reporting process strong and contains all the desirable information. In short, it can be commented that the presence of accounts is just ensure justification of the decisions that is undertaken. However, it leads to ignorance of the mistakes. Accounting concept Accounting concepts can be termed as the assumptions, and regulations that follow and help in the preparations of the accounts. The term accounting concepts comes to the forefront. The financial statements that are used by the investors, labors, creditors and other governing bodies for assessing the performance and providing an opinion relate that relate to the financial health of the company. Therefore, it is vital that the material information provided in the financial statements, disclosures must be adequate. This leads to transparency and better presentation (Albrecht et. al, 2011). When it relates to the accounting performance beneath the accrual basis, the revenue shown on the income statement and the time it is earn. The same practice is follow by Ramsay Healthcare and is ascertain from the financial report. In the accrual system of accounting, the revenue is match with the expenses that is link to each other. The main impact of accrual system is that it enables the income sta tement to assess the companys profitability during a particular time span (IASB, 2010). Therefore, from the annual report, the profitability of Ramsay clearly ascertained. There are many concepts into practice, but the highlight provided to the noteworthy ones in the annual report. From the annual report of Ramsay healthcare, it is clearly stated that the business enterprise and the owners are two different parties and independent in nature. Therefore, the business, as well as personal transactions differ (Ramsay Health Care, 2015). From the accounting records, it is observe that the dealings are done from the business unit view and not the person. This has helped Ramsay healthcare to ascertain the profit of the business and this concept has led to the elimination of any personal transactions. On the other hand, the money measurement concept state that all transaction of the business should be denominated in money (Brigs, 2013). In the case of health care, it is denominated in dollar. From the annual report, it can be seen that thee revenue for 2015 stands at $7355.5 million and the earnings before interest and tax stood at $803.9 million (Ramsay Healt h Care, 2015). This concept has the peculiarity that the transactions recorded in monetary units not physical units. This concept helps to provide a guidance on what to record and what to not. This has helped to record the transactions of the business in an effective manner. The accounting period is another accounting concept that extracted from the accounts of Ramsay healthcare. The transactions recorded in the books with an assumption that the transactions are ascertain after a particular period. This is the accounting period concept (Horngren, 2013). According to this concept, the preparation of accounts is done and different activities such as profit computation, financial position ascertainment, and evaluation of tax, etc. are done. Further, it remarks that the life of the business divided into parts and in this scenario, one year is consider. As per the annual report, it is seen that all transactions are recorded in the books of accounts for a particular period (Parrino et. al , 2012). Therefore, goods purchased and sold, salaries and rent are accounted for the specific period only. Lastly, the revenue from the transaction of the business is included when realization is done. It means the right to receive money. Realization either happened when goods and services has been sold for cash or credit or even refers to the inflow of assets that happens in the form of receivables. Problem of measurement in the context of AASB/IASB The objective of financial reporting is attained though a proper measurement of the incomes, expenses, assets and liabilities and its disclosure in such a way that the users can make meaningful decision about whether the resources of the company have been utilized effectively or not. It has become of vital importance to disclose all the relevant information so that proper decision taken. Hence, it is imperative that the measurement technique based upon concept that will provide a flawless result. As per the AASB and IASB standards, the group measures financial instruments such as derivatives at fair value. Fair value is the price that is received to sell an asset or paid to transfer a liability. This happens in an orderly transaction between market participants at the measurement date (IASB, 2010). The principal or the most advantageous market that is accessible by the company considered in this case. Such assets classified under Level 1, Level 2 or Level 3 based on the fair value hierarchy. As there is no availability of market data therefore, it turns out to be problematic. There are practical difficulties in this measurement due to lack of suitable market data (Ramsay Health Care, 2015). In the case of business combination with Generale de Sante, the fair value of the assets and liabilities recognized based upon the best available information on the reporting date. It needs to be considering that the information is best available and not on an evidence basis, which is fully correct (Ramsay Health Care, 2015). Though due diligence is carried out, the amounts remain formally open and are determined on a provisional basis only. Since the amount is available on a provisional basis, it appears to be of issue. It is claim that upon receipt of the final figures the required retrospective adjustments to the provisional amounts made (IASB, 2010). The amount of goodwill recognized represents the value of synergies that is expected to achieve because of the business combination. Hence, the previous adjustments are not considered, and the effect has not been given, therefore, there is a big gap in the results and needs rectification (Landsman et. al, 2014). The calculation of goodwill is link to few assumptions like budgeted margins, tax rate estimates, discount rate, and growth rate estimates. Thus, these figures are based on assumptions and estimates. However, it needs to ascertain that the figures based on assumptions is misleading, as it does not project the actual result (Leo, 2011). The interest rate swaps and hedging help in the risk management. Measurement of the cost largely depends on the amount of information available. There is subjectivity associated with the same. The other measurement issue is with the estimation of cash flows that might not be a realistic estimate of the future. Issues also arise when the subsequent measurement leads to different results when compared to the initial measurement. The period plays an important role in this case (Melville, 2013). When the measurement technique utilized, it might have provided a different result while in a different scenario or the current condition a different evaluation might have appeared. Thus, it the fair value based measurement and cost-based measurement are all based on a few assumptions and this can be concluded to be the drawback of the measurement requirements as per AASB / IASB. Relevance and Representational faithfulness Relevance is a vital feature that is qualitative in nature. To be relevant, it is important that the information should have the skill of providing a difference in the decision-making capability by enabling them to assess the influence of past and present events on the cash inflow of the future even if the data is not utilized. Moreover, faithful representation of the occurrences that pertains to the real scenario is evens a qualitative feature. Representations are faithful in nature; there is an agreement between that of the description provided by the accounting and evaluates the financial report and the happening to which they belong to (Libby et. al, 2011). This can happen only when the features and descriptions are verifiable in nature and measurement done in a neutral manner. Hence, faithful representation, even needs completeness not subordinating matter to form, verifiability, neutrality, etc. however, both relevance, as well as faithfulness are vital characteristics. Both re levance, as well as faithful representation needs to be present and are equally important. These are contained in the report of Ramsay Health Care. An apt example from the annual report is that of the internally developed intangible assets. From the current conceptual theory it can be stated that AASB came to the decision making body due to single attribute of the management the fair value of the asset that arisen from the research and development skills would come under relevancy but not verifiable and hence it cannot be represented in a faithful manner (Williams, 2012). One of the sub-qualities in faithful representation, completeness, and not assessable on any particular item is seen in the annual report. Recommendation When it comes to the process of standard setting, it needs to be noted that the unavailability of standards should start with the evaluation of the real world economic happening. Therefore, it is important to note that the standards to be followed in a proper manner that will lead to immense benefit in terms of reporting. When the reporting will be strong, it will ultimately lead to strong results. Hence, the items should happen in a systematic manner and once it is done, it leads to better results as a well-defined routine is followed. Conclusion The above discussion clearly signifies that the negotiation of the numbers can be done to present a better picture. Hence, it is important for the management to ensure that the accounting concepts should be strong so that there is less room for error. There are various accounting concepts and theories which when taken into consideration leads to positive results (Kaplan, 2011). In short, it can be said that the presence of concept make the report effective and the shareholders can articulate their views. Accounting concepts need a follow up in precision that leads to a favorable result. Further, there are certain measurement problems that indicated clearly in the above report (Graham Smart, 2012). The project clearly states that there are certain measurement practices that are not in tune with the issues of measurement and hence remains unsettled. It is to be noted that there are various standards that project more or less arbitrary mixed compromises of measurement and have a pendin g resolution. The annual report of Ramsay Healthcare indicates the same. References Albrecht, W., Stice, E. and Stice, J. (2011). Financial accounting. Mason, OH: Thomson/South-Western. Brigs, A. (2013).Financial reporting analysis. Mason, Ohio: South-Western. Graham, J. Smart, S. (2012). Introduction to corporate finance. Australia: South-Western Cengage Learning. Horngren, C. (2013). Financial accounting. Frenchs Forest, N.S.W: Pearson Australia Group. IASB. (2010). The Conceptual Framework for Financial Reporting, retrieved September 4 2016 from https://eifrs.ifrs.org International Accounting Standards Board. (2010). 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Retrieved April 24, 2016, from https://www.ramsayhealth.com/Investors/Annual%20and%20Financial%20Reports Williams, J. (2012).Financial accounting. New York: McGraw-Hill/Irwin.