Reflection On My Views Of Feminism - 860 Words

Reflection does not come naturally to me. Full time work and school makes it a challenge to stop and reflect. However, I think it’s important to do, as it reminds me how vital it can be for growth and development in all aspects of life. Reflecting on my views of feminism consciously is a first for me, however, I now realize it’s something I’ve contemplated on a subconscious level. The first article I reviewed spoke, interestingly, from a male perspective in support of feminism for his own self establishment (Greenwald, 2016). Greenwald is supportive of feminism to develop an increased awareness - that it’s ok for men to be interested in â€Å"feminine† subjects and venues without retaliation that it’s wrong or minimizes being a man (2016). The author continues that men are hiding behind the age old idea that being a true man involves being stoic and strong physically and emotionally and that they deserve to be free of this stereotype for their own growth. Greenwald alludes to the idea that men aren’t fully evolved as individuals if they hold to that foundation of what defines a man (2016). The second website I perused was from a blog of pictures of women holding up written statements of why they are against feminism (Women Against Feminism [WAF], 2015). This site was intriguing as it was the opposite of the first article I read. Here, women shared their thoughts on why they don’t support the feminist movement and it was interesting that it was masses of women speaking, not justShow MoreRelatedAn Reflection With A Confession863 Words   |  4 PagesI start this reflection with a confession. I have thought more about feminist ideology in the last week than in my entire lifetime†¦what does feminism mean to me? It is a concept that was accompanied by many negative connotations in my mind. I had no idea there were so many types of feminism†¦just the terminology is slightly overwhelming. After studying and reflecting on this topic, I will discuss what posts spoke to me, what made me uncomfortable as well as how I can develop trusting relationshipsRead MoreFeminism And The Fight For Same Sex Marriage772 Words   |  4 PagesFeminism absolutely means different things to different people. As I have read through many different articles, posts, and readings about feminism, it has struck me how differently feminism is approached. Among many blogs and websites that I read there were two that stood out to me; the first was a blog by a woman named Cristen Conger on the website Everyday Feminism and the other was a Tumblr site that had photos of women presenting lists of why they are against feminism. In this reflection I willRead MoreReflection Paper On Psychology Of Women1334 Words   |  6 PagesRunning Head: SELF-REFLECTION 1 Self-Reflection: Psychology of Women Critical Thinking Paper 1 Hillary Cohen University of Maryland SELF-REFLECTION 2 My name is Hillary Cohen and I identify as a Jewish straight American woman. I grew up in a Conservative community surrounded by people who were a little more and a little less religious than I was. While growing up, my parents always made sure to let me and my sisters know that we could do anythingRead More10 Things I Hate about You and The Taming of the Shrew1171 Words   |  5 Pages1999, was positioned at a time when feminism was beginning to be deemed as â€Å"no longer necessary† (Sowards Renegar 539). According to Sowards and Renegar, in a 1998 survey, â€Å"48% of women surveyed answered that feminism is relevant to most women, but only 28% of women answered that feminism today is relevant to them personally† (Sowards Renegar 539). Furthermore, due to negative media portrayals of female feminists, only â€Å"32% of women answered that they view feminists favorably, while 43% answeredRead MoreFeminism Is Not A Feminist805 Words   |  4 PagesAt first I tho ught I was not a feminist. However, after careful consideration and research into feminist ideology, I have realized that I am a feminist. Individual feminism or Libertarian feminism represents my beliefs very closely. I do believe that women have been subjugated to men and remain so in many parts of the world. We have not achieved parity with men in all areas. Government continues to regulate the choices of women in terms of reproductive issues. There are ongoing struggles at the stateRead MoreAtwood, Neel, And Feminism1645 Words   |  7 PagesAtwood, Neel, and Feminism English Composition II Professor Michael Cain Kamala Chan Summer 2014 September 26, 2014 â€Æ' It may seem clear to most people that authors and artists are completely different in more than few ways. For one, their job descriptions have nothing in common. Authors write, and artists draw, sketch, and paint. Authors need to be grammatically correct, while an artist’s mistake can make their work unique, and abstract. With the endless list of differences, comes the one thingRead MoreSocialist Feminist Criticism1164 Words   |  5 PagesCriticism: You Dropped the Bomb on Me, Baby Feminism and gender studies have been described as having the ability to challenge literary and culture theory to confront the difficult task of assimilating the findings of an expanding sphere of inquiry (Contemporary Literary Criticism 567). This area of study has taken center stage during the last fifty years, not only in our society, but also in literary criticism. Although the terrain Feminism traverses can hardly be narrowed down to one singleRead MoreGender Inequality And Relevant Social Norms959 Words   |  4 Pagesdaughters, they unanimously said that they would love to teach their daughters to be independent and non-obedient. In my opinion, critical reflection is hard to achieve by merely examining the different interpretations of factual information. To be critical enough, one should take up different identities and positions, compare and contrast these positions with their own macro world views and micro beliefs. In this warm-up section, it is clear that although many female students have accepted certain sexistRead MoreGender And Gender : Response Paper916 Words   |  4 Pagesspectrum in My Gender Workbook by Kate Bornstein, which proved to be a very useful tool in understanding gender identity. We went on to read about LGBTQ issues with articles including â€Å"Americans Still Divided Over Gay Marriage† by David Crary and Emily Swanson which discussed the disagreements between American citizens on the approval of gay marriage. Finally, we discussed feminism with the article â€Å"Women’s Studies, Feminism, and the Women’s Movement† by Sheila Ruth. For the purpose of my ow n reflectionRead MoreWomen s Rights For Equal Treatment And Equal Rights1240 Words   |  5 PagesFeminists are made out to be men-hating lesbians, however, feminism is about equal treatment and even men can self-identify as such. As a woman of color I identify with Bell Hooks, FEMINISM IS FOR EVERYBODY Passionate Politics. Women of color needed feminism that was more inclusive and that advocated for the rights of ALL women, and not just white women. Women are objectified and are a reflection of a patriarchal society. When talking about feminism, many women of color couldn’t see their struggles reflected

The Use Of Yoga And Standard Physical Therapy Essay

Statistical Analysis Outline Quantitative Research Question In older women with osteoarthritis (OA), is there a significant difference in the quality of life between those who participate in yoga and those who participate in standard physical therapy? Descriptive statistics will be used to describe the baseline characteristics of the two intervention groups (yoga and standard physical therapy). The baseline characteristics will include body mass index (BMI) and severity of disease (the Kellgren-Lawrence grading scale for osteoarthritis). Hypothesis 1 ï‚ § Null hypothesis: There will be not be a difference between the effect of yoga and standard physical therapy on the WOMAC scale at five weeks in older women diagnosed with OA at a significance level of 0.05. ï‚ § Alternative hypothesis: There will be a difference between the effect of yoga and standard physical therapy on the WOMAC scale at five weeks in older women diagnosed with OA at a significance level of 0.05. ï‚ § Independent variable: Intervention, measured at two levels (yoga and standard physical therapy) and time, measured at two levels (pre and post five weeks); dependent variable: WOMAC scale, measured at two levels (group and over-time). ï‚ § Scale of measurement: The independent variable - intervention is a nominal scale of measurement and time is a ratio scale of measurement; the dependent variable is a ratio scale of measurement ï‚ § Statistical test: Fisher s exact test will be used for nominal scale. ForShow MoreRelatedDoes GRTL Help with ASD and Behavioral Issues?1211 Words   |  5 PagesIntroduction: Yoga is one kind of exercise which relaxes our mood, body, and mind. It consists of different body movement like stretching, keeping, different posture, and as well as meditation. Within the article Efficacy of the get ready....a pretest -posttest control group design â€Å"the authors are trying to portray the effects of yoga on children with autism. I chose this article because my son also has autism problem. He is in first grade, and he gets occupational therapy, physical therapy, and speechRead MoreLife Modification For Community Leaders1342 Words   |  6 Pagesconsiderable interest in complementary and alternative medicine. Complementary medicine is the treatments that are used along with standard medical treatments but are not considered to be standard treatments. One example is using acupuncture to help lessen some side effects of cancer treatment. Moreover, Alternative medicine is the treatments that are used instead of standard medical treatments. According to the Nationa l Center for Complementary and Integrative Health (NCCIH) and the National Center forRead MoreGerontologic Considerations of Diabetes Mellitus1500 Words   |  6 PagesAnother study suggests that diminished insulin sensitivity in the elderly is multifactoral as well. (Chen, Bergman, Pacini, Porte, Jr., 1985) Factors contributing to altered carbohydrate metabolism in aging include obesity and a progressive decline in physical activity. (Lewis et al., 2011) Lastly, the elderly also may take medications that treat comorbidities that effect insulin and glucose. Some of these include coreg, lipitor, corticosteroids, and lotensin. (Vallerand and Sanoski, 2013) Signs and SymptomsRead MoreEffectiveness of Relapse Prevention Therapy1009 Words   |  4 PagesEffectiveness of Relapse Prevention Therapy Effectiveness of Relapse Prevention Therapy Relapse prevention therapy involves employing cognitive behavioral techniques to reduce the recurrence of relapse. One approach to relapse prevention is mindfulness-based cognitive therapy (MBCT), which was designed to reduce rates of relapse based on systematic training in mindfulness meditation combined with cognitive behavioral therapy methods. MBCT is an 8-week group therapy intervention that consists of 8Read MoreYoga Based Interventions For Depression And Anxiety Disorders3738 Words   |  15 Pagesimpact of the combination of occupational therapy services and yoga. Occupational therapists are trained and skilled to help those diagnosed with mental disorders. In addition to traditional Occupational Therapy practices, CAMs (complimentary alternative medicines) such as yoga with emphasis on mindfulness based stress reduction can help those suffering recover more quickly. Purpose: The aim of my research is to see Occupational Therapy interventions and Yoga based interventions effectiveness in youngRead MoreAlternative Healthcare Options Or Alternative Medicine1378 Words   |  6 Pagesand practices that are not part of the standard of care. Standard of care is what medical doctors, doctors of traditional medicine, and allied health professionals, such as nurses and physical therapists, practice. Alternative medicine is used in place of standard medical care. Examples of alternative practices that do not include traditional medicine are aroma therapy, diet therapy, herbalism, homeopathy, massage therapy, reflexology, chiropractic therapy, cannabis, faith or spiritual healing andRead MoreAlternative Healthcare Options For Alternative Medicine1483 Words   |  6 Pageschiropractic therapy, spiritual or faith healing amongst others. Alternative medicine is the term used for medical products and practices that are not part of the standard of care. Standa rd of care is what medical doctors, doctors of traditional medicine, and allied health professionals, such as nurses and physical therapists, practice. Alternative medicine is used in place of standard medical care. Examples of alternative practices that do not include traditional medicine are aroma therapy, diet therapyRead MoreCharacteristics Of Major Depressive Disorder1373 Words   |  6 Pagespsychomotor activity, loss of interest, problems concentrating or making decisions, altered sleep patterns, weight loss or gain, fatigue, recurrent thoughts of death, and feelings of worthlessness or excessive/inappropriate guilt. In order to meet the standards for clinical diagnosis, the patient’s symptoms must prevent normal functioning (social, occupational, or otherwise) and cannot be explained alternatively by a medical condition or substance abuse. Personality, heredity, age, gender, and environmentRead MoreThe Mind-Body Connection1982 Words   |  8 Pagesachieve this connection. Yoga is a form of exercise that utilizes both the mind and the body and therefore can be seen as a good way to achieve the mind-body connection. Cardiovascular training aligned with meditation and focused breathing is a great start on your journey towards true happiness; exercise increases the blood flow throughout the body as well as the brain (Mind-body connection attained, 2012). Flexibility is crucial to achieving this connection; training in yoga can increase a person’sRead MoreThe Multidisciplinary Nature of Contemporary Nursing2760 Words   |  11 Pagestake into account the changing dynamics of the market, and needed responses from healthcare. One seminal theory, for instance, that asks the modern nurse to explain their approach to patient care, advocacy, and more modern issues of alternative therapies is Madeline Leningers Multicultural Nursing Paradigm, Synergizing the concept of care and the challenges of both financial management and the changing demographic natur e of nursing, Leiningers model presupposed that the basic practical knowledge

Social Media And Social Networking Sites - 1074 Words

Introduction Social networking sites (SNS) such as Facebook, Twitter, Skype, Pinterest, and MySpace are being used among adolescent and college age individuals for several hours per day. The overwhelming use of SNS within this younger generation has been studied in numerous journals. Cyber bulling has become a serious concern that directly relates to Facebook users that make up this younger generation. Although SNS are intended to be a portal that encourages positive connections and behavior, there have been studies that link depression to the increased use in SNS such as Facebook. Review of Literature Development of social networking systems According to Danah M. Boyd and Nicole B. Ellison, social networking sites can be defined as a web-based portal that allows users to create a semi-private profile within a bounded system, build a list of users they wish to connect to and interact with, as well as view and interact with users outside of their connections who are also part of the system (2008). With no privacy restrictions, users that join a SNS they are allowing any user within that site to view their profile. Within SNS users have the capabilities to establish friendships and relationships as well as send private or public messages (Boyd Ellison, 2008). Internet users have hundreds of SNS options, but there are only a few that have reached worldwide audiences. From 2004 to 2005 Facebook developed from a Harvard student specific SNS to a worldwide, high school,Show MoreRelatedSocial Media And Social Networking Sites3053 Words   |  13 PagesINTRODUCTION The social sites these days are gaining a lot of popularity with almost all of the educated youth using one or more of the social networking sites. These have played a crucial in bridging boundaries and crossing the seas and enabling them to communicate on a common platform( Dinh ,2011).The increased use of social networking sites has become an international phenomenon in the past several years. Through these websites everyone connect with their peers , share information ,reinventRead MoreSocial Media And Networking. Online Social Media Sites1285 Words   |  6 PagesSocial Media and Networking Online social media sites enable users to connect with other people who share similar interests. Members of the social networking world can post news, videos, pictures, and other content. The huge popularity of these social media sites has generated debate on a variety of issues, including safety concerns, privacy, and usage. A social network is â€Å"an online service or site through which people create and maintain interpersonal relationships† (Merriam-Webster 2017). SocialRead MoreSocial Networking Sites For New Media Essay1615 Words   |  7 PagesIntroduction New media has been easily made available everywhere and Facebook in particular as one of the world most popular social networking site (SNS) can be made accessible from desktops, laptops, smartphones and tablet because of this, almost everybody can have access to Facebook anywhere they go. For the most reason, due to the introduction of new media, Facebook plays a key role communication and staying in touch with families, friends, acquaintances, businesses, groups meetings and a wholeRead MoreSocial Media And Its Impact On Society1563 Words   |  7 PagesSocial media has consumed our society. 47% of American adults used social networking sites in 2011 like Facebook, Myspace, and Twitter; up from 26% in 2008(quoted from procon.org) the aspects of social media both have a positive and negative impact on life. Social networking sites promote interaction with distant family and friends. Social networking sites can demonstrate opportunities to strengthen existing relationships and to de velop new friendships as well. The downfall of social media sitesRead MoreSocial Media And Its Effect On Society1033 Words   |  5 PagesAre you concerned about the use of social media? Although the use of social media may concern only the slightest percent of people, it is still a very important privilege that many people around the world don’t have access to. Social media is important because in spite of the fact that there are many safety concerns, the use of social media is of great significance because it enables people to be able to connect with anyone they want whenever they want. Anyone can see why this might be a problemRead MoreSocial Media And Its Effects On Society1359 Words   |  6 PagesPeople may say social media is good for you but is it really? Everyday, everywhere I always see people on social media calling people bad names, not being able to communicate face to face with each other. Social media, social media, social media†¦ oh what is has done to the world, so many students grades have dropped, criminals PROMOTE crimes. Ultimately, what is at stake here is social media will one day take over the world. People’s safety will be in danger, crimes will increase, people will getRead MorePositive Impact Of Social Media Essay821 Words   |  4 Pagesis today through social networking. According to the Merriam Webster Dictionary, the phrase â€Å"social media† refers to â€Å"forms of electronic communication through which users create online communities in order to share information, ideas, and other content† (687). Information is readily available at one’s fingertips at any given moment. Social networking has evolved into one of the most common forms of communication since the launching of some of the earliest social networking sites, including ClassmatesRead MoreThe Effects Of Social Networking On Society1317 Words   |  6 PagesThe Effects of Social Networking Intro Over half of the world uses the internet. 2.2 billion people actively use any kind of social networking. There were 176 million new users of social media just last year (Regan 1). With the influence of so many people a pressing question: Is the impact of social media harmful or beneficial in its effects? Social networking is one of the biggest reports of online traffic. So, if so many people are using these networking sites, what are the effects on us? The â€Å"first†Read MoreSocial Media And Its Effects On Society Essay1416 Words   |  6 Pages Social media sites, including Facebook, LinkedIn, Pinterest, Twitter, and Instagram, provide opportunities for people to connect with each other and have become exceedingly popular in recent years. However, there are increased numbers of mental health problems such as mood problems, emotional issues, and addiction in teenagers as they overuse social media. Advocates of social media may claim that social networking platforms benefit adolescents by increasing connectivity, helping people make friendsRead MoreEssay about The Role of Social Media in American Society 1127 Words   |  5 PagesWhen analyzing the role of social media in American society, several questions come to mind. What is social media and are these social media and networking sites helpful to the people of America; can these sites be used to enhance or do they intrude in the relationships people have with others, a nd can they be integrated into their daily lives successfully. As the world becomes more and more technology friendly, the internet has transformed into a place that nearly everyone can go to get away. With

Learning Disabilities Essay - 1298 Words

Learning Disabilities When a child doesn’t seem to be learning, some teachers and parents in his/her life might criticize the child and think of them as stupid, or maybe just too lazy to want to learn. What they don’t realize is that the child might have a learning disability. But how are these children being helped? There are many programs, special schools and facilities, home teaching methods and many other ways in which children with Learning Disabilities are being helped. There are many different types of learning disabilities; the most common ones are dyslexia and attention deficit disorder. (Jerome Rosner. –third ed. 1) Dyslexia is a disorder in which someone has difficulty reading, which is not caused from a†¦show more content†¦There are two types of attention deficit disorder, Attention Deficit Hyperactivity Disorder (ADHD) and Undifferentiated Attention Deficit Disorder. Students who have exhibited the characteristics of Attention Deficit Disorder for longer than six months may be at risk for having an attention deficit disorder. However, a diagnosis of attention deficit should only be made after ruling out other factors related to medical, emotional or environmental variables which could cause serious symptoms. Therefore, physicians, psychologists, and educators often conduct a multi-disciplinary evaluation of the child including medical studies, psychological and educational testing, speech and language assessment, neurological evaluation, and behavioral rating scales completed by the childs parents and teachers. Hyperactivity with ADD, without treatment, often results in failure, rejection by peers and family turmoil, all of which can lead to developmental delays and psychiatric complications stemming from low self-esteem and frustration (Jerry M. Weiner, M.D., Pres. Amer. Academy of Ch. Adol. Psychiatry) Without treatment, Attention Deficit Disorder can lead to poor social adjustment, behavioral problems, and school failure, drop–out and delinquency and drug abuse. A person with attention deficit disorder is too easily distracted and doesn’tShow MoreRelatedLearning Disabilities : A Learning Disability893 Words   |  4 PagesLearning Disabilities Information A learning disability is a condition that may cause you to have difficulty with listening, thinking, speaking, reading, writing, spelling, or doing math. A learning disability can also affect your attention span, memory, muscle coordination, and behavior. Attention span problems, such as attention deficit hyperactivity disorder (ADHD), often happen with learning disabilities. Common learning disabilities include: †¢ Dyslexia. This causes difficulty with languageRead MoreDiagnosing Learning Disabilities662 Words   |  3 Pageschildren in the fourth grade have been recognized as reading way below the level of their peers. Many of these children are identified with a learning disability and receive remedial instruction in the resource rooms. (Aaron, P. G., Joshi, R., Gooden, R., Rentum, K. E.) The Diagnostic Criteria for learning disabilities (according to the DSM V) is a specific learning disorder which is diagnosed through an examination of the child’s developmental, educational, medical and responses of various interventionsRead More Various Learning Disabilities1834 Words   |  8 PagesLearning Disabilities Unlike other disorders an individual may have, there is no quick way and easy way to confirm or deny a learning disability. There is no x-ray, blood tests, easy and quick surveys to help educators determine whether a learning disability exists. Many of the problems with identifying and assisting children with learning disabilities are to have knowledge of the various learning disabilities and how they affect students. The lack of information available to parents and teachersRead MoreThe Specific Learning Disability992 Words   |  4 PagesUnder IDEA (2004), Disproportionality continues to exist in several categories listed, especially the categories of the Specific Learning Disability (SLD), Emotional Disturbance (ED), and Intellectual Disability (ID) ,(Gamm, 2007). Disproportionality is defined as the â€Å"overrepresentation† and â€Å"under-representation† of a particular population or demographic group in special or gifted education programs relative to the pres ence of this group in the overall student population (National AssociationRead MoreDyslexia Is A Learning Disability989 Words   |  4 PagesDyslexia is a learning disability in which people have difficulty reading, writing, and even in subjects such a math and music. In my case, I found that subjects such as reading and writing were harder for me compared to other kids my age. I was half way through my fourth grade year when I was diagnosed with dyslexia. While at first this was something I hated about myself. Now being dyslexic is something that makes me who I am today, and this is something I should never be ashamed of. By the timeRead More Learning Disabilities Essay3353 Words   |  14 PagesLearning Disabilities Eleven-year-old Anna is outgoing and bright. She attempts to work hard, but her progress in school has always been slow. She is a year behind her peers, particularly in her English class and her teachers have slowly begun to reduce their expectations of her. Her parents are worried because her confidence for learning is decreasing, and there is less motivation for her to do homework and class assignments. A psychologist found that her intelligence is in the gifted rangeRead MoreA Student With A Learning Disability1084 Words   |  5 PagesDecember of 2015, she is currently identified as a student with a Specific Learning Disability in Basic Reading Skills, Reading Comprehension, Written Expression, Mathematics Computation, and Mathematics Problem Solving as well as a Speech and Language Impairment. Meiling receives academic support twice in a six-day cycle with the learning support teacher. She is in an itinerant learning support classroom and the learning support teacher is with her in all academic classes. REEVALUATION INPUT:Read MoreCharacteristics Of Learning Individuals With Learning Disabilities810 Words   |  4 Pages Learning disabilities is a general term to describe a group of learning problems. Students with LD are highly represented in general education classes. LD is the largest single disability area. The cause of learning disabilities remains unknown but are believed to have been associated with some kind of brain function. Organic, genetic, and environmental are three major factors that have been hypothesized as possible causes. Organic factors include indications of brain differences in size or functioningRead MoreStudents With Learning Disabilities And Learning Differences2148 Words   |  9 Pagesencounter many students with learning disabilities or learning differences. These things can be anything between attention deficit disorder to down syndrome. It is the teacher’s job to understand what that child is going through in order to ensure that they receive the best available education possible. Now a teacher might say, â€Å"I am not required to know how to teach special ed ucation†, which is where most of these students will be placed. But ones with minor learning differences will be seen in everydayRead MoreMotivation Students With Learning Disabilities886 Words   |  4 PagesMotivation in Students with Learning Disabilities Rizka Puspitarani (3490616) What is Learning Disability? Learning disabilities (LD), or in some clinical cases called specific learning disorder, is a neurodevelopmental disorder which the individual is experiencing difficulties in learning and using academic skills (American Psychiatric Association, 2013). Person with LD usually shows at least one difficulty in literacy (i.e.: inaccurate or slow and takes effort to read, difficult to understand

Educating Rita Devil Wears Prada Free Essays

Host: Good morning listeners, this is Sam Lee with this week’s program of ‘Into the world’ where we discuss ways individuals make challenging transitions into new and different worlds and the risks and possibilities, which coincide with them. Significant experiences in people’s lives provide opportunities for growth and development. Going ‘into the world’ means moving from familiar experiences to new horizons. We will write a custom essay sample on Educating Rita Devil Wears Prada or any similar topic only for you Order Now We are especially blessed today to have Willy Russell famous playwright discussing his play ‘Educating Rita’ and David Frankel the director of ‘The Devil Wears Prada’. W. R: Thank you for having me on the program: it is a pleasure to discuss ‘Educating Rita’. Host: Willy how close is Rita’s story to your own? W. R: Is it that strikingly obvious Sam? I was a male hairdresser and owned my own salon before I began to compose novels, which enabled me to construct a more realistic character for Rita. ‘Educating Rita’ could be seen, as a semi-autobiography as I have already experienced the difficulties of being working class and I am aware of the challenges people with this social background may endure. Similarly to Rita I also dreamed of better things, and returned to further education as a mature student attending evening classes at university, immersing in the delights of English literature. Host: Your mentor for Rita is Frank a flawed professor, why did you create such a complex mentor for Rita? W. R: Frank is perfect for Rita in his ‘imperfections’ as a real studious, pedantic professor would have frightened Rita off. At the start of the play, Frank and Rita can be seen as opposites and any friendship between the two seems unlikely, but they quickly warm to one another as first appearances show. Frank sees Rita as a breath of fresh air in his life and he responds very well to her cheeky and irreverent approach to almost anything. They are both involved in unsatisfactory relationships, and they both want more from life than it seems to offer. Host: Rita’s marriage breaks down due to her newfound ambitions to change herself. You construct Danny as a largely un-sympathetic type, was this deliberate? W. R: No, Danny’s character was never created intentionally to be un-sympathetic, this perception of Danny is a result of his inability to understand Rita’s wish to be educated. He is the archetypical figure that represents the opposition to Rita’s desire for change. Danny has a traditional view of the role of women and expects Rita to settle down and have children. He does not like that she is trying to break away from their lower class lifestyle. When he discovers that Rita has secretly been taking the pill to stop herself becoming pregnant, he blames her behaviour on her desire to ‘better’ herself and burns her books, this act is symbolic as throughout history books have been burnt to no avail and knowledge cannot be destroyed by something as weak as fire. Danny’s intentional rejection to embrace the new, spells the end of their relationship. Host: Educating Rita can be linked to the growth, changes, as well as sacrifices made by Andy in The Devil Wears Prada where Andy is on a journey seeking to begin her life as an adult who is faced with moral and ethical choices. David would you agree that transitions into the world have greater risks and potential losses than possibilities? D. F: Well Sam, Andy begins as a strong, grounded character, opposite to Rita who becomes more and more preoccupied with success. However similarly to Rita, Andy realizes the job is lonely and in order to achieve great success there must be great sacrifices. This is linked to Rita, as they both need to make sacrifices in order to excel, beginning with their partners. The tension in the relationship between Andy and her boyfriend is evident through the constant reference to the â€Å"old Andy† who he believes has gone. Nate Andy’s boyfriend is a constant reminder of where she came from, similarly with Danny. Host: It seems that although Rita and Andy have benefited, they lose a great deal including their individuality. Would you agree Willy? W. R: Well, Rita has some of the rough, and possibly more original, edges of her personality knocked off, however the things she loses are no longer of great value to her. Rita desires to â€Å"know everything† in order to have choice and direction in her life, as evident by ‘I wanna discover meself’. Choice, to Rita, is more then ‘eight different types of lager’ as described by Denny and their social class. She now has a lot more freedom with regards with her future and what she wants, as she is educated. She has gained confidence in herself to associate with â€Å"proper† students. Host: Any comments on this David? D. F: Sacrifices need to be made in order to succeed Sam. Andy was initially unwilling to change her appearance even when pressured by colleagues. However she eventually goes through a dramatic costume change, squeezes into a size four dress with a sleek new haircut and expensive stilettos, which make her dis tinguishable from the rest. Host: Finally would you agree Willy that if something is worth achieving it will involve struggle? W. R: Any transitions into new and different worlds will involve a form of struggle, potential risks and if successful in this change, rewarding possibilities. So yes definitely Sam, nothing worth having comes easy. How to cite Educating Rita Devil Wears Prada, Papers

Technology Diffusion and Productivity Growth

Question: Discuss about the Technology Diffusion and Productivity Growth. Answer: Introduction: Rising healthcare costs have become a major concern for all the developed countries in the world. In the present day, many of the nations have conducted researches regarding the amount of expenditure on healthcare. They have come to a conclusion that their expenditure on healthcare is lowering the economic stability of the nation. The nations now believe that it is highly important to introduce reforms that will reduce the spending of the government on healthcare. However the governments are also concerned about the increase in expenditure that would affect every citizen if the governments reduce their contribution forcing citizens to spend huge money from their own pockets. Therefore most of the nations who think of their citizens are in great dilemma about the expenditure in healthcare sectors thereby appoint policy makers to introduce reforms that will help both the government and the citizens to contribute the increasing cost of healthcare (Groves et al. 2016). However, there has been always a debate among health economists. One group suggests that in order to match up with the increasing healthcare costs, it is the duty of the individuals to pay for their healthcare expenditure. On the other hand, another group argues that in order to maintain equality among the healthcare expenditures, both high and low income families should have similar access to healthcare. In order to do so, there should be enough contribution from the government for low income families (Drummond et al. 2015). Therefore the essay will mainly focus on the dilemma that a policy maker will face while taking side for a particular side of the debate. It will also portray about how the issue can be dealt so that the main outcome of healthcare cost can be reduced without creating a hole in pocket of both citizens and the government. In the recent era, in most nations, it has seen that there is huge increase in the expenditure of the healthcare sectors. One of the prime reasons for the increase in healthcare cost is the increasing advancement in technology and its inclusion in each aspect of healthcare departments (Kayyali, Knott and Van 2013). The duty of a policy advisor would not be to create excessive pressure both on the government and on the citizens. A better policy advisor would be a person who will guide the entire nation in a way which will help to stabilize the increasing hike in healthcare sectors (Jones et al. 2014). It has been seen that technology is considered to involve presentation of drugs, devices along with different medical or surgical procedures. New technologies have also helped in several prevention and rehabilitation of different diseases. It has been stated by many researchers that the primary reason for increase in healthcare cost in the present era is due to the technological change n ecessary to treat patients. This technological use in healthcare has helped in increasing benefits like life expectancy, reduction in disability among the different elderly as well as decreased number of mortality in many cases where patients used to die previously (Skinner and Stagier 2015). However at the same time, citizens should pay importance to the cost of the benefits that they are taking help. In order to save the lives of loved ones, they are utilizing healthcare technologies but these technologies come at a higher cost and therefore such innovations and their services are costly. These must be analyzed by citizens that just like they are being able to save lives of family members with technologies which otherwise would have not been possible without technologies. Hence, they should also feel that is indeed important for them to contribute more to the healthcare system as the recent systems have to spend a lot of money for maintenance and servicing of the technological adv ancements incorporated in the setting. Many new types of equipment have been introduced for treatment as in case of myocardial infarction (Kontos et al. 2014). Besides pharmacological intervention, a number of different intervention like thrombolytic therapy, angiography, angioplasty, coronary bypass surgery and similar others have been introduced. All these services use extensive technological supports and therefore are costly. However at the same time, they have decreased the number of people suffering from myocardial infarction. Therefore, as citizens one should also feel responsible in spending out of pocket in order to get more benefits of technology for the costlier services (Gell et al. 2013). However, hospitals should also be ethical enough in charging the cost for the new technology. There are also reports that many hospitals undertake unnecessary tests and overuse of high cost technology mainly in the private healthcare sectors. These hospitals tend to earn more profits by unnecessary application of technology even in different diagnoses which might be done without technological help. Such discrepancies should be monitored by regulatory bodies so that unnecessary so that citizens are not forced to pay more than what is needed (Sultan 2014). The government should also implement regulatory bodies where they would evaluate the economically implications and analyze the cost and cost effectiveness and thereby implement policies which would help to save money by the citizens. The government should also take initiatives for the appraisal of social and ethical implications about the diffusion as well as the use of health technologies and other organizational implications (Chib, van Velthoven and Car 2015). Moreover discrimination is also present in the healthcare industry that also needs to be properly analyzed. There are two types of healthcare insurances that are utilized by a particular citizen. This involves the private healthcare policies and public healthcare policies. The private healthcare policies are mainly initiated by the different healthcare sectors or private companies in association with hospitals and nursing homes. The private healthcare insurances usually charge more to the patients and the insurance they cover is of huge amount as well (Khatib et al. 2016). However the governmental initiatives of the insurances cover budgets which are comparatively smaller than the private ones. Moreover, it has been suggested by many studies that the governmental health insurances also pay less to the doctors. However still the doctors remain attached with public sectors as they tend to increase the amount of the bill ultimately matching the budget with that of the private insurances . On the other hand, private insurances pay more to the doctors as they cannot afford the doctors leaving the carriers. Therefore, one can see both the private and the public insurances are providing the equal money to the healthcare sectors for attaining the same treatments (Hill and Cooke 2014). As a responsible citizen having a moderate to high income of money should not create extra pressure on the government for providing money to the healthcare expenditure of a middle income to high income family. It has been already established that both the type of insurances nearly provide the same sort of assistances (Perry, Zulliger and Rogers 2014). Therefore systems should be adopted in such a way that moderate and high income individual should opt for private insurances. People belonging to high socioeconomic background should spend more on their premiums so that an overall stability in financing the healthcare system can be achieved. The main motive of the healthcare system and its ex penditure should be based on equity. By this statement, it means that the individuals who are privileged with high income should more as the premium whereas people of low economic background should be helped by the government. This system would help in achieving a condition where sufficient finance can be accumulated for meeting the needs of healthcare for both the privileged and underprivileged (Nagarajan and Shrieff 2017). Moreover it would be also helpful if the government can develop a hand in deciding the money which would be paid as tax to the government. The high income and middle income citizens would be classified into a number of slabs and depending upon it, their percentage of tax would be decided. This would be helpful in lessening the stress on the pocket of low income families and also of the government. Although it would be the citizens who would be spending the money, the government should play an important role in the setting up of proper slabs depending upon which their payment of healthcare tax should be fixed. Their authority to hold private insurances would also depend upon their salary slab as well. This system is evidence based and would help to maintain equity among different healthcare systems. This is helpful as it does not create excessive economic pressure on the citizens and only extracts that minimal amount which can be provided by them to help the healthcare sectors to provide them services in need (George et al. 2016). Therefore, the initiative would be taken by the government to introduce healthcare benefits for low economic households, introduce slab systems for payment of taxes to meet the healthcare needs and encourage the high and middle economic families to uptake private insurances without creating pressure on governmental funds. Recently another important trend in rise in healthcare cost is linked with the rise in prevalence of manmade disease . There are a large number of diseases like diabetes, obesity, substance abuse disorders, excessive smoking, alcohols and many others which mainly take place due to improper life styles which are involuntary. Often certain behaviors like lack of exercises, overconsumption of food, intake of calorigenic food and many other often result from an individuals own choices. Moreover many nations are seen to be more inclined on spending money on treatment rather than trying best to preventive (Keift et al. 2014). The World Health Organization has already tried its best to create awareness among citizens of every nation. They have clearly discussed the concept of prevention of diseases stating that prevention is indeed the most cost effective process of decreasing the rate of chronic diseases especially for those individuals who are at the higher risk of the disease. WHO has al so shared facts where they have stated that about 80% of the different diseases like heart disease, diabetes, stroke, along with one third of the cancers can be avoided by individuals (Spinks et al. 2017). They can achieve this by eliminating the shared risk factors which may include tobacco use, physical inactivity, and unhealthy diet and also overuse of drugs and alcohol. Many of the diseases can be checked if the citizens are careful enough with their lives and through regular preventive healthcare such as diagnostic screenings (www.acponline.org 2017). However still people are careless and take their lives for granted until they are affected with severe disorder. In such cases, patients with these habits applying for governmental help for financing his healthcare expenditures is morally and ethically incorrect. Therefore the governmental help should be specified for usage of particular classes of people and for particular specified diseases, so that the chances of exploitation o f governmental fund can be prevented. In order to do so the government should develop systems for properly analyzing the kind of service needed by the patients, his financial status, his credibility, his needs and others before deciding on the aid (George et al. 2016). The government should introduce policies that will encourage citizens to develop proper living habits rather than taking healthcare funds for granted. The government can help by introducing proper education systems for citizens who will help them to undertake proper lifestyles and therefore reduce the occurrences of disorders. However, often patients become victimized to high prices of healthcare services; this is mainly due to different factors of the healthcare services that tend to increase the bill of patients. Often patients who visit to hospitals for healthcare services are provided with options of treatments which are much more costly than the alternatives which were not disclosed to the patients. Therefore the patients often fail in proper decision making (Kieft et al. 2014). Here, the patients become victims to the discrepancies of the hospitals as a result of which their expenditure gets higher. The hospitals tend to charge more when they see patients with insurances. Moreover often patients also become victim to different types of errors conducted by healthcare professionals. This again led to a huge expenditure of the resources on behalf of the patients (Mosadehgraj 2014). There have been many cases where it is reported like improper medication administration to patients following a wrong route , a wrong dose, a wrong procedure and many others have increased the stay of patients in healthcare sectors. Although one is expecting the patients to pay amount from their pockets in case of their ailments, this kind of errors from the healthcare groups should be highly criticized. The government should come forward and introduce strict rules and policies which will handle such errors and take strict disciplinary rules (Lee 2015). Moreover hospitals are also admitting patients with diseases for which specialists are not available. This is resulting in compromise of the health of the patient along with that of the resources of the patients. Moreover many hospitals are incapable of maintain a correct skill mix of healthcare professionals. This also affects the quality treatment that a patient expects form a healthcare sector. There are also many hospitals which after attaining a brand value try to impose higher charges for their services irrespective of the costs which are fixed by t he government. Therefore, the hospitals should be properly regulated by the strict governmental monitoring so that the hospitals can be careful in the interventions they apply (Metsala and Vaherkoski 2014). The government should be particular in the policies that apply. They should ensure accurate costing of each of the health services and the health products that the hospitals are providing to the students. The government should also try to implement strategies to turn the inappropriate workforce into trained individuals so that the chance of patients spending more money on errors conducted by unskilled workers can be avoided (Pellegrin et al. 2017). Also the high administration cost of well known hospitals should also be managed properly so that the costs do not create a pressure on the pockets of the patients. As a senior policy advisor of the Ministry of Health, it would be the duty of the advisor to introduce reforms that will help in decreasing the healthcare costs associated with healthcare services. Each services and products of the healthcare sectors should be properly analyzed and their pricing should be foxed, so that any discrepancies do not affect the pocket of the patients. The government should initiate reforms to introduce strategies that will prevent excessive flow of money from patients. This may include strategic spending of the patients for healthcare through payment of health taxes according to their earning slab. The patients with higher income should pay higher tax than people with moderate income. This would help in preventing pressure on both the government and also low economic families. Moreover the high income families should be encouraged for private insurances so that the finance under the government can be spent for those patients coming from poverty stricken fa milies and similar backgrounds. By this way, the policy advisor will be able to strike a balance in the health care expenditure and maintain equity in healthcare. As the government should be concerned with the healthcare of the patients who are unable to afford healthcare costs, the upper and middle class families should also be responsible for marinating their healthcare costs to some extent. This would create less pressure on the economic condition of the nation and would help nation spend money on other development sectors which would help in the growth of very individuals financially. The government should provide a subsidy to every healthcare sector to keep their service price low. At the same time the citizens should be responsible to maintain lives in such a way so that they get let exposed to harmful diseases and also manage their insurances and finance plan. This should be done in such a way so that it helps them to cover the healthcare charge without creating a huge hole i n the pocket. References: Chib, A., van Velthoven, M.H. and Car, J., 2015. mHealth adoption in low-resource environments: A review of the use of mobile healthcare in developing countries.Journal of Health Communication,20(1), pp.4-34. Drummond, M.F., Sculpher, M.J., Claxton, K., Stoddart, G.L. and Torrance, G.W., 2015.Methods for the economic evaluation of health care programmes. Oxford university press. Gell, N.M., Rosenberg, D.E., Demiris, G., LaCroix, A.Z. and Patel, K.V., 2013. Patterns of technology use among older adults with and without disabilities.The Gerontologist, p.gnt166. George, C.E., Ramadas, D., Norman, G., Mukherjee, D. and Rao, T., 2016. Barriers to cardiovascular disease risk reduction: Does physicians perspective matter?.Indian Heart Journal,68(3), pp.278-285. Groves, P., Kayyali, B., Knott, D. and Kuiken, S.V., 2016. The'big data'revolution in healthcare: Accelerating value and innovation. Hill, A. and Cooke, G., 2014. Hepatitis C can be cured globally, but at what cost?.Science,345(6193), pp.141-142. Jones, S.S., Rudin, R.S., Perry, T. and Shekelle, P.G., 2014. Health information technology: an updated systematic review with a focus on meaningful use.Annals of internal medicine,160(1), pp.48-54. Kayyali, B., Knott, D. and Van Kuiken, S., 2013. The big-data revolution in US health care: Accelerating value and innovation.Mc Kinsey Company, pp.1-13. Khatib, R., McKee, M., Shannon, H., Chow, C., Rangarajan, S., Teo, K., Wei, L., Mony, P., Mohan, V., Gupta, R. and Kumar, R., 2016. Availability and affordability of cardiovascular disease medicines and their effect on use in high-income, middle-income, and low-income countries: an analysis of the PURE study data.The Lancet,387(10013), pp.61-69. Kieft, R.A., de Brouwer, B.B., Francke, A.L. and Delnoij, D.M., 2014. How nurses and their work environment affect patient experiences of the quality of care: a qualitative study.BMC health services research,14(1), p.249. Kontos, E., Blake, K.D., Chou, W.Y.S. and Prestin, A., 2014. Predictors of eHealth usage: insights on the digital divide from the Health Information National Trends Survey 2012.Journal of medical Internet research,16(7), p.e172. Lee, D.J., 2015. Injections, Infections, Condoms, and Care: Thoughts on Negligence and HIV Exposure.Cornell JL Pub. Pol'y,25, p.245. Metsl, E. and Vaherkoski, U., 2014. Medication errors in elderly acute carea systematic review.Scandinavian journal of caring sciences,28(1), pp.12-28. Mosadeghrad, A.M., 2014. Factors influencing healthcare service quality. Nagarajan, G. and Shrieff, J.K., 2017. Role of Management in Medical ErrorsMarking and Methods to Improve Safety and Reduce Errors to the Healthcare OrganisationA Theoretical Prospective.MIM INTERNATIONAL JOURNAL OF MANAGEMENT RESEARCH, p.53. Pellegrin, K.L., Krenk, L., Oakes, S.J., Ciarleglio, A., Lynn, J., McInnis, T., Bairos, A.W., Gomez, L., McCrary, M.B., Hanlon, A.L. and Miyamura, J., 2017. Reductions in Medication?Related Hospitalizations in Older Adults with Medication Management by Hospital and Community Pharmacists: A Quasi?Experimental Study.Journal of the American Geriatrics Society,65(1), pp.212-219. Perry, H.B., Zulliger, R. and Rogers, M.M., 2014. Community health workers in low-, middle-, and high-income countries: an overview of their history, recent evolution, and current effectiveness.Annual review of public health,35, pp.399-421. Skinner, J. and Staiger, D., 2015. Technology diffusion and productivity growth in health care.Review of Economics and Statistics,97(5), pp.951-964. Spinks, J., Jackson, J., Kirkpatrick, C.M. and Wheeler, A.J., 2017. Disruptive innovation in community pharmacyImpact of automation on the pharmacist workforce.Research in Social and Administrative Pharmacy,13(2), pp.394-397. Sultan, N., 2014. Making use of cloud computing for healthcare provision: Opportunities and challenges.International Journal of Information Management,34(2), pp.177-184. www.acponline.org. 2017. Controlling Healthcare Costs While Promoting the Best Possible Health Outcomes. [online] Available at: https://www.acponline.org/acp_policy/policies/controlling_healthcare_costs_2009.pdf [Accessed 6 Apr. 2017].

Depreciation Its Impact On Profitability â€Myassignmenthelp.Com

Question: Disuses About The Depreciation Its Impact On Profitability? Answer: Introducation Telstra Ltd - The Company uses straight-line basis method of depreciation taking into consideration the estimated useful life of the fixed assets. The fixed assets that are depreciated using this method include property, plant, equipment, buildings and leasehold property but exclude freehold land (Telstra, 2016). The companys policy is that the company starts charging depreciation only when the assets are put to use in the company. The estimated useful life and the residual value of the assets are estimated by the management using judgment basis and the review is done every year for the same. Further, the assessment is also done in comparison with other companies in the industry. The effect of this method of depreciation on profitability remains the same every year as the same Accountt of depreciation is reduced and then the net profit arrives (Brealey et. al, 2011). Hence, it can be described as a consistent method that helps in arriving at the profit with ease. But as the depreciation is a non-cash expense, profits reduce but not the cash flows. TPG Telecom Ltd.- This company also uses the straight line method of depreciation and uses the estimated useful lives of the assets to calculate depreciation amount. The estimated useful life is estimated by the management according to the trend in the industry and as per own judgments (TPG Telecom Ltd, 2016). The review is done in this company also on an annual basis for the estimated useful lives. But, the estimated useful lives estimated by this company are totally different from that estimated by Telstra Ltd. The effect on profitability is the same every year as the amount of depreciation expense is the same for every year (Davies Crawford, 2012). Inventory Methods and impact on Profitability. Telstra Ltd.- In this company, the valuation of Inventory is done at lower of the net realizable value or the cost price of the inventory (Telstra, 2016). The company finds out the net realizable value of the inventory by subtracting the total cost of inventory (including purchase, distribution cost, etc from the estimated selling price which may be determined by industry trends (Porter Norton, 2014). The company also uses weighted average price method to find the actual cost of inventories. TPG Telecom Ltd.- The inventory valuation method used by TPG Telecom Ltd. is the same as that used by Telstra Ltd. This company also values inventory at cost or net realizable value whichever is lower. The inventory valuation needs to adhere to the policies of the company as the profit figure is highly affected by the policies adopted for the inventory valuation (TPG Telecom Ltd, 2016). The impact of inventory valuation method on profitability is that if the inventory is overvalued, it will result in an increase in profits and if the inventory is undervalued, it will result in a reduction of profits. Identification Analysis of Intangibles of the company. Telstra Ltd.- The company has the following intangible assets as per the financial statements of the company : Goodwill- The valuation of goodwill is done at cost and the cost is the excess of purchase consideration paid over the total value of net assets purchased (Telstra, 2016). Other intangible assets acquired by the company are valued at fair value by the company which is- Software Assets Licenses Deferred Expenditure Other Intangibles TPG Telecom Ltd.- The company has the following intangible assets as per the financial statements : Non- Amortizing Intangible Asset- Goodwill it is valued at cost less any impairment losses Brands- Relief from Royalty Method is used by the company for valuing and recognizing the value of brands Amortizing Intangible Assets- Acquired customer bases- when a company is acquired, the customer relationships and the contracts with those customers come along with the acquisition. Such relationship is valued using the expected future economic benefits of such customers (Brigham Daves, 2012). This indicates that the acquisition carries the specific benefits too. Indefeasible rights of use of capacity- these are recognized at fair value of the acquisition. Other Intangibles- these are usually valued at cost less any impairment losses and accumulated amortization. Comparative summary of policies (covering points 1 to 3) adopted by both companies TPG Telecom Ltd.- The main accounting policies of this company are: Basis of consolidation- In case of business combinations, the purchase consideration is valued at fair value of the assets and any sum paid in excess of the fair value of the net assets acquired is treated as a purchase of goodwill which is then shown as an intangible asset of the company (Choi Meek, 2011). In the case of subsidiaries, the financial statements of subsidiaries are included in consolidated financial statements and the accounting policies for the subsidiaries are changed to align them with the policies of the total group from time to time (TPG Telecom Ltd, 2016). While preparing the consolidated financial statements, the intra group transactions and balances are ignored. Foreign Currency Transactions- The transactions that are in foreign currency are converted into the exchange rate at the time of preparation of financial statements at the rate prevalent on that date. The assets and liabilities are also converted at the current exchange rate and any foreign exchange differences that arise on conversion are shown in the income statement. Other non monetary assets and liabilities are converted from foreign currency to Australian Dollars using the then ruling rate of exchange. Foreign Operations The incomes and the expenses of the foreign operations are converted to Australian dollars at the rate which was there at the time of those particular transactions. The assets and liabilities involved in the foreign operations are converted to Australian Dollars at the exchange rate prevalent on the reporting date (Subramanyam Wild, 2014). Any foreign currency conversion difference is then recognized in the income statement and shown in equity. The comparative points with regard to the above-mentioned points in the case of Telstra Ltd. are as under: Foreign Currency Transactions- The transactions in foreign currency are usually converted at the spot exchange rate of the transaction date. The receivables and payables are converted at the exchange rate that is ruling on the reporting date (Telstra, 2016). The same treatment is witnessed in the case of TPG Telecom Ltd where the foreign currency gets converted. Foreign Operations Here also there are many similarities when we talk about the foreign operations. The assets and liabilities including goodwill are converted to Australian dollars at the exchange rate on the reporting date. The Equity items are converted at the rate which was prevalent on the initial investment dates (Horngren, 2013). The main point of comparison here is that the incomes and expenses shown in Income Statement are converted into Australian Dollars at the average rate mostly and other wise on the transaction date rate (Telstra, 2016). Basis of Consolidation In case of Telstra Ltd. also, similar policies are adopted for consolidating the accounts of all subsidiaries with the parent company. As per Telstra (2016), the purchase consideration is valued at fair value of the assets and any sum paid in excess of the fair value of the net assets acquired is treated as purchase of goodwill which is then shown as intangible asset of the company. The subsidiaries are the controlled entities where the parent company has the right to the activities of the controlled entities. Hence, the parent company has the utmost control over the activities of the subsidiary (Graham Smart, 2012). In the case of subsidiaries, the financial statements of subsidiaries are included in consolidated financial statements and the accounting policies for the subsidiaries are usually consistent but are changed to align them with the policies of the total group from time to time (Albrecht et. al, 2011). The functioning of intra group transactions is also similar here and the intra group transactions and balances are ignored while consolidation of accounts. Recommendation The companies operate in the field of technology and going by the overall evaluation it can be seen that there appear certain differences between the two, however; the line of action is the same considering the operations. As per the evaluation and comparison did above, on the three policies that both the companies have similar kind of accounting policies and this is due to the reason that both of them operate in the same line of activity and try to match the policies of the industry as a whole. Both the companies follow the policies as per their business and the manner of operation. This is in tune with the industry standards. However, the management from time to time can update the policies to have a better grasp of the environment and the practices. Hence, the regulatory framework is keenly eyed by both the companies and the same has been vividly described in the annual report. References Albrecht, W, Stice, E. Stice, J 2011, Financial accounting, Mason, OH: Thomson/South-Western. Brealey, R, Myers, S. and Allen, F 2011, Principles of corporate finance, New York: McGraw-Hill/Irwin. Brigham, E. Daves, P 2012, Intermediate Financial Management , USA: Cengage Choi, R.D. Meek, G.K 2011, International accounting, Pearson . Davies, T. Crawford, I 2012, Financial accounting, Harlow, England: Pearson. 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. Porter, G Norton, C 2014, Financial Accounting: The Impact on Decision Maker, Texas: Cengage Learning Subramanyam, K Wild, J 2014, Financial Statement Analysis, McGraw Hill Telstra 2016, Telstra 2016 Annual Report and accounts, viewed 24 August 2017 https://www.telstra.com.au/content/dam/tcom/about-us/investors/pdf-e/FY16-Annual-Report.pdf TPG Telecom Ltd 2016, TPG Telecom Ltd Annual report and accounts, viewed 24 August 2017 https://www.tpg.com.au/about/pdfs/FY16%20Annual%20Report.pdf