Hypnosis :: Biology Essays Research Papers

Hypnosis: It Isn't Just For Circus Sideshows Anymore The highlight of my second day at Bryn Mawr College was going to see an exciting hypnosis show. I was one of the lucky few chosen to go up on stage and be made a fool of in front of three hundred other freshman. I stood up on the well-lit stage and listened intently to the oddly-dressed hypnotist. He told me to attempt to hold out my arms straight and look at the ceiling, without moving my head. I followed his instructions, but five minutes later, I was asked to sit down because the performer did not feel that I was as susceptible to hypnosis as the other ten women on stage. Embarrassed, I returned to my seat to watch the merriment. I giggled as I watched people I had been on stage with laugh uncontrollably, dance the hula, and quack like ducks. After the show, I could not help but ask myself why these seemingly normal people would behave so ludicrously at the suggestion of a stranger. After talking with the some of the subjects after the show, I was convinced that they were in a com pletely different brain state than the audience; some of my friends felt the opposite. Such is the nature of hypnosis. Some believe that while under hypnosis the brain differs from other states; others believe that this is not the case. Like the brain, hypnosis is mysterious. Therefore, it is no wonder that there is so much contention about hypnosis, it's uses and effects. But, how does hypnosis work? What does it do to the brain? Is it a legitimate way to get in touch with the unconscious? Evidence of the existence of hypnosis is seen as early as the ancient Egyptians and Greeks. In fact, "hypnosis" comes form the Greek word, hypnos, meaning sleep. It has been used extensively throughout history and it recently recieved an increase in it's legitimacy when in 1996, the National Institutes of Health publicly recommended that hypnosis be covered by health insurance, when used in conjunction with other forms of therapy (1). Hypnosis is a versatile tool. It is used for entertainment, medical recovery, and therapy, such as behavior modification and memory recollection. Hypnosis has been documented to allieve pains, phobias, addictions, irritable bowel syndrome, and asthma. Hypnosis has also been linked to memory recall. A person can hypnotize herself or agree to be hypnotized by another (2).

An Event in Your Life

Chapter 1 The Bertolini: Summary: We open in Florence at the Pension Bertolini, a pension for British travelers. Young  Lucy Honeychurch  and her cousin,  Charlotte Bartlett, are bemoaning the poor rooms that they have been given. They were promised rooms with views. The two women sit at dinner in their pension, along with the other guests. Lucy is disappointed because the pension hostess has turned out to be British, and the decor of the pension seems lifted right out of a room in London. While Miss Bartlett and Lucy talk, an old man interrupts them to tell them that his room has a nice view. The man is  Mr.Emerson; he introduces his son,  George Emerson. Mr. Emerson offers Miss Bartlett and Lucy a room swap. The men will take the rooms over the courtyard, and Lucy and Charlotte will take the more pleasant rooms that have views. Miss Bartlett is horrified by the offer, and refuses to accept; she begins to ignore the Emersons and resolves to switch pensions the next day. Ju st then,  Mr. Beebe, a clergyman that Lucy and Charlotte know from England, enters. Lucy is delighted to meet someone she knows, and she shows it; now that Mr. Beebe is here, they must stay at the Pension Bertolini. Lucy has heard in letters from her mother that Mr.Beebe has just accepted a position at the parish of Summer Street, the parish of which Lucy is a member. Mr. Beebe and Lucy have a pleasant talk over dinner, in which he gives Lucy advice about the sites of Florence. This vacation is Lucy's first time in Florence. Soon, almost everyone at the table is giving Lucy and Miss. Bartlett advice. The torrent of advice signifies the acceptance of Lucy and Miss Bartlett into the good graces of the pension guests; Lucy notes that the Emersons are outside of this fold. After the meal, some of the guests move to the drawing room. Miss Bartlett discusses the Emersons with Mr.Beebe; Beebe does not have a very high opinion of Mr. Emerson, but he thinks him harmless, and he believes no harm would have come from Miss Bartlett accepting Mr. Emerson's offer. Mr. Emerson is a Socialist, a term that is used by Mr. Beebe and Miss Bartlett with clear disapproval. Miss Bartlett continues to ask Mr. Beebe about what she should have done about the offer, and if she should apologize, until Mr. Beebe becomes annoyed and leaves. An old lady approaches the two women and talks with Miss Bartlett about Mr. Emerson's offer. Lucy asks if perhaps there was something beautiful about the offer, even if it was not delicate.Miss Bartlett is puzzled by the question; to her, beauty and delicacy are the same thing. Mr. Beebe returns: he has arranged with Mr. Emerson to have the women take the room. Miss Bartlett is not quite sure what to do, but she accepts. She takes the larger room, which was occupied by George, because she does not want Lucy to be indebted to a young man. She bids Lucy goodnight and inspect her new quarters, and she finds a piece of paper pinned to the washstand that h as an enormous â€Å"note of interrogation† scrawled on it. Though she feels threatened by it, she saves it for George between two pieces of blotting paper.Chapter Two In Santa Croce with No Baedeker: Summary: Lucy looks out her window onto the beautiful scene of a Florence morning. Miss Bartlett interrupts her reverie and encourages Lucy to begin her day; in the dining room, they argue politely about whether or not Miss Bartlett should accompany Lucy on a bit of sightseeing. Lucy is eager to go but does not wish to tire her cousin, and Miss Bartlett, though tired, does not want Lucy to go alone. A â€Å"clever lady,† whose name is Miss Lavish, intercedes. After some discussion, it is agreed that Miss Lavish and Lucy will go out together to the church of Santa Croce.The two women go out, and have a lively (but not too involved) conversation about politics and people they know in England. Suddenly, they are lost. Lucy tries to consult her Baedeker travel guide, but Miss Lavish will have none of it. She takes the guide book away. In their wanderings, they cross the Square of the Annunziata; the buildings and sculptures are the most beautiful things Lucy has ever seen, but Miss Lavish drags her forward. The women eventually reach Santa Croce, and Miss Lavish spots Mr. Emerson and George. She does not want to run into them, and seems disgusted by the two men. Lucy defends them.As they reach the steps of the church, Miss Lavish sees someone she knows and rushes off. Lucy waits for a while, but then she sees Miss Lavish wander down the street with her friend and Lucy realizes she has been abandoned. Upset, she goes into Santa Croce alone. The church is cold, and without her Baedeker travel guide Lucy feels unable to correctly view the many famous works of art housed there. She sees a child hurt his foot on a tomb sculpture and rushes to help him. She then finds herself side-by-side with Mr. Emerson, who is also helping the child. The child's mother app ears and sets the boy on his way.Lucy feels determined to be good to the Emersons despite the disapproval of the other pension guests. But when Mr. Emerson and George invite her to join them in their little tour of the church, she knows that she should be offended by such an invitation. She tries to seem offended, but Mr. Emerson sees immediately that she is trying to behave as she has seen others behave, and tells her so. Strangely, Lucy is not angry about his forwardness but is instead somewhat impressed. She asks to be taken to look at the Giotto frescoes. The trio comes across a tour group, including some tourists from the pension, led by a clergyman named  Mr.Eager. Mr. Eager spews commentary on the frescoes, which Mr. Emerson heartily disagrees with; he is skeptical of the praise and romanticizing of the past. The clergyman icily leads the group away. Mr. Emerson, worried that he has offended them, rushes off to apologize. George confides in Lucy that his father always has t hat effect on people. His earnestness and bluntness are repellent to others. Mr. Emerson returns, having been snubbed. Mr. Emerson and Lucy go off to see other works. Mr. Emerson, sincere and earnest, shares his concerns for his son. George is unhappy. Lucy is not sure how to react to this direct and honest talk; Mr.Emerson asks her to befriend his son. She is close to his age and Mr. Emerson sense much that is good in the girl. He hopes that these two young people can learn from each other. George is deeply saddened by life itself and the transience of human existence; this cerebral sorrow all seems very strange to Lucy. George suddenly approaches them, to tell Lucy that Miss Bartlett is here. Lucy realizes that one of the old women in the tour group must have told Charlotte that Lucy was with the Emersons. When she seems distressed, Mr. Emerson expresses sympathy for her. Lucy becomes cold, and she informs him that she has no need for his pity.She goes to join her cousin. Chapter Three Music, Violets, and the Letter â€Å"S†: Summary: One day after lunch Lucy decides to play the piano. The narrator tells us that Lucy has a great love for playing; she is no genius, but she is talented and passionate, always playing â€Å"on the side of Victory. † Mr. Beebe recalls the first time he heard her play, back in England, at Tunbridge Wells. She chose an unusual and intense piece by Beethoven. At the time, Mr. Beebe remarked to someone that if Lucy ever learned to live as she plays, it would be a great event. Now, Mr. Beebe makes the same remark to Lucy directly.Miss Bartlett and Miss Lavish are out sightseeing, but it is raining hard outside. Lucy asks about Miss Lavish's novel, which is in progress. Lately, Miss Lavish and Miss Bartlett have become close, leaving Lucy feeling like a third wheel. Miss Catharine Alan enters, complimenting Lucy's playing. She discusses the impropriety of the Italians with Mr. Beebe, who half-agrees with her in a subtly a nd playfully mocking way. They discuss Miss Lavish, who once wrote a novel but lost the thing in heavy rains. She is working on a new book, set in modern Italy. Miss Alan talks about Miss Lavish' first meeting with the Emersons.Mr. Emerson made a comment about acidity of the stomach, trying to be helpful to another pension guest. Miss Lavish was drawn to his directness. She tried to stand up for the Emersons for a while, talking about commerce and how it is the heart of England's empire. But after dinner, she went into the smoking room with them. A few minutes later, she emerged, silent. No one knows what happened, but since then, Miss Lavish has made no attempt to be friendly to the men. Lucy asks Miss Alan and Mr. Beebe if the Emersons are nice; after some discussion, Mr. Beebe gives a qualified yes and Miss Alan a no. Mr.Beebe, though he does not say it, does not approve of the Emerson's attempts to befriend Lucy. Mr. Beebe feels badly for the Emersons nonetheless; they are thoro ughly isolated at the pension. He silently resolves to organize a group outing so that everyone will have a good time. Evening comes on and the rain stops. Lucy decides to go out for a walk and enjoy the last bit of daylight. Clearly, Miss Alan disapproves and Mr. Beebe does not approve entirely. But Lucy goes out anyway; Mr. Beebe chalks her behavior up to too much Beethoven. Analysis: Music and Lucy's relationship to her music is one of the novel's themes.Mr. Beebe's comment becomes the reader's hope for Lucy: perhaps one day she will play as well as she lives. Forster speaks in this chapter's opening pages of music's transcendent abilities. It can be the gift of anyone regardless of social class or education. Through Beebe's statement, Forster is suggesting that these qualities also apply to passionate living. To live life well is within the grasp of anyone, despite the prejudices and proprieties of Lucy's world. Her choice of unusual Beethoven pieces is indicative of her passion . She needs more of an outlet than music, but for now her music will have to do.Music puts her in touch with her desires and feelings; the passion of Beethoven makes her resolve to go out alone, despite the disapproval of others. Chapter Four: Summary: Lucy goes out longing for adventure, hoping for something great. She buys some photographs of great artworks at a junk shop, but remains unsatisfied. She wanders into the Piazza Signoria; it is nearing twilight, and the world takes on an aura of unreality. Nearby, she sees two Italians arguing. One of them is struck lightly on the chest; he wanders toward Lucy, trying to say something, and blood trickles from his lips.The light strike was actually a stabbing. A crowd surrounds them and carries the man away. She sees George Emerson, and then the world seems to fall on top of Lucy; suddenly, she is with George Emerson, sitting on some steps some distance away. She fainted, and George has carried her here. She thanks George and asks him to fetch her photographs, which she dropped in the square; when he leaves to get them, she tries to sneak away. George calls to her and persuades her to sit down. The man who approached her is dead or dying. A crowd surrounds the man, down by the fountain, and George goes to investigate.George returns, and they talk of the murder. They walk back to the pension along the river, and George suddenly tosses something into the water. Lucy angrily demands to know what he threw away, suspecting that they might be her photographs. After some hesitation, George admits that they were. He threw them away because they were covered with blood. At George's request, they stop for a moment. He feels something incredible has happened, and he wants to figure it out. Leaning over a parapet, Lucy apologizes for her fainting and asks that he not tell anyone at the pension what happened.She realizes that he is not a chivalrous man, meaning he is a stranger to old-fashioned ideas of courtesy and propriety , but she also realizes that George is intelligent, trustworthy, and kind. She says that events like the murder happen, and that the witnesses go on living life as usual. George replies that he does not go on living life as usual. Now, he will want to live. Analysis: Forster spends the first part of the chapter explaining Lucy's character. She is naive, but she has some strength and passion. She is frustrated by the constraints on her gender, but she is also no firebrand by nature.She feels that she should be ladylike, in the old-fashioned sense of the word, but in practice she wants to be more free and adventurous than that label allows. She feels her emotions most passionately and deeply after she has played piano. Forster often uses the landscape to mirror Lucy's mood. After she finished playing the piano, the rain cleared, mirroring Lucy's tendency to know her own desires most clearly after playing music. As she wanders into the square, the world seems touched by unreality. She longs for an adventure, and she is conscious of being in a different place and wanting to see something rule.It is twilight, a transitional time between day and night, and Lucy is about to have a very confusing and important experience. She is rescued by George, and she cannot seem to decide what to think about it. For his part, George is as taciturn and strange as ever. Forster lets us into his characters' heads, but with George and Mr. Emerson we have only their outward actions and dialogue. Lucy's experience is confusing not only because she watches a man die, but also because she is not sure how to deal with George and how he makes her feel.She recognizes that he is not chivalrous or proper, but she sees goodness in him. She stops by the river and feels somehow comfortable with him, but she nervously asks him not to tell anyone that she fainted and he carried her. For George too, the experience is important. For whatever reason, and in ways that Forster will not allow us to see directly, he is changed. He tells Lucy that he will not return to life as he lived it before; now, he wants to live. The experience has made him appreciate life, perhaps in part because he shared something extraordinary with Lucy.

Realism Is The Most Convincing Paradigm For International...

WOULD YOU AGREE THAT REALISM IS THE MOST CONVINCING PARADIGM FOR INTERNATIONAL RELATIONS? WHAT ARE THE STRENGTHS AND WEAKNESSES OF REALISM AS A THEORY FOR INTERNATIONAL RELATIONS? Realism has dominated international relations theory since emerging in the 1930’s. The era of state conflict lasting from the 1930’s to the end of the cold war in 1947, proved the perfect hostile environment to fit the largely pessimistic view of world politics. While many aspects of realism are still alive in International Relations today; including the dominant presence of states, intrinsic of war and the decentralised government. However, realism only reaches so far in explaining and creating a structure for international relations. Whilst the strengths of the theory lie in its pragmatic approach to power politics and conflict. However, the realist view is weakened by changes in the way that conflict is fought, the ineffectiveness of the balance of power model and the increasing global and interconnected world. Thus, using realism as a structure to explain international relations today is to some extent, a theory of the past. There are two, key conflicting theories in the study of international relations, idealism and realism, known to scholars as the ‘Great Debate’. Realism, offers an account of international affairs through four central ideas; that states are the key players in international relations, the decentralised international stage is anarchic, actors are rational and self-interestedShow MoreRelatedThe Tragedy Of Offensive Realism And The Rise Of China1486 Words   |  6 PagesThe tragedy of offensive realism: Classical realism and the rise of China Realism is one of the most dominant international relations theories in the academic world. But within Realism, Realists are split on a number of issues. A perfect example of which being the rise of China. Over the past 30 years China has increased not only in population and power, but has also achieved one of the strongest economies in the world. The rise of China is seen as problematic by many realists. Since the end of theRead MoreThe Theory Of International Politics1785 Words   |  8 Pagesâ€Å"Theory of international politics† is a Classic because it gives a chance to recognise not just the international system but also history and ethos in context. Gives individuals a chance to think outside the box and perhaps understand the international state much clearer. Waltz’s notes that Polarity is the only important change in system structure that we can expect under anarchy. 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While Kurt Lewin (1946) is often mentioned as the first person to use the term AR (Susman and Evered 1978), perhaps the most frequently used definition is the one by Rapoport (1970, p.499): â€Å"Action research aims to contribute to the practical concerns of people in an immediate problematic situation and to the goals of social science by joint collaboration within a mutuallyRead MoreMetz Film Language a Semiotics of the Cinema PDF100902 Words   |  316 Pageswhich either cannot be translated into English or only approximately translated, few semantic and stylistic improvements are needed and the translation does justice to Metz s text. In some instances, usage did not adopt Michael Taylor s solution. The most glaring example of his innovative translation is the word significate now usually translated by signified (signifià © in French)—which is used throughout the text. 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Walt Disney And The American History - 1044 Words

â€Å"I’ve always been bored with just making money. I’ve wanted to do things, I wanted to build things, or get something going.† (LeeBron) Disney stated that when he realized that he wanted to make a difference in people’s lives. Disney never wanted to be boring or be known as the man who did not have a childhood and was always pushed around by his father. Disney wanted to be successful in life, he wanted the name ‘Walt Disney’ to be remembered, and it will be forever. Disney has achieved many important and exciting accomplishments within his life. He created â€Å"full length animated films, short films, live-action features, and television shows† (LeeBron) Disney also introduced theme parks. He created Disneyland in Anaheim, California. He also developed Epcot which stands for â€Å"Experimental Prototype Community of Tomorrow†, and Disneyworld in Orlando, Florida. Walt Disney was an important figure in the 1920s American Hi story because he made a change to the world with the idea of bringing inanimate objects to life with cartoons and created all new kinds of happiness. Walt Disney was born on December 5th, 1901 in Chicago, Illinois, United States. Disney was the fourth child in the family out of five. His father s name was Elias Disney and his mother’s name was Flora Call Disney. His father was Canadian and his mother was from Ohio. Disney was raised on his uncle’s farm near Marceline, Missouri. He actually used many of the farm animals that he grew up with in his animatedShow MoreRelatedWalt Disney: American Dream Achiever Essay857 Words   |  4 PagesWalt Disney—American Dream Achiever Dream come true, profound influence, persistent efforts, and the success after the setback; those elements compose the definition of the American Dream. Walt Disney undoubtedly was a successful American Dream achiever. He and his brother co-founded Walt Disney Productions, which became one of the best-known motion-picture production companies in the world. He created Mickey Mouse who turned into one of the most famous cartoon characters in animation history(â€Å"WaltRead MoreEssay on Walt Disney the American Hero1365 Words   |  6 PagesWalt Disney the American Hero nbsp;nbsp;nbsp;nbsp;nbsp;Walt Disney; When that name is spoken faces of children and adults alike light up with looks of sheer joy. When debating what to see at the movies the newest Disney flick is almost always decided upon over the others. With Disney people are 100 percent sure to walk out of the theater happy and smiling. From the catchy theme songs to the thrilling theme parks Disney has built the fantasy empire. Although he built the fantasy world DisneyRead MoreSpeech987 Words   |  4 Pagesmy speech, my audience will know the history of Walt Disney, his invention of Disney World, and how his invention has impacted people. THESIS STATEMENT: To pay tribute to Walt Disney, the inventor of Disney World, I will share with you a brief history of Walt Disney, his invention of Disney World, and how his invention has impacted people. Walt Disney INTRODUCTION I. Attention-getter: How many of you have been or at least heard of a place call Disney World? II. Establish your credibility:Read MoreGeneral Definitions. Before Going Into The Background Of1504 Words   |  7 PagesGeneral Definitions Before going into the background of the Walt Disney Company and its theme parks, it is necessary to define some terms that are used throughout the paper. These terms are defined as the researcher understands them as a former cast member of the Walt Disney Company. The first term that needs to be defined is â€Å"guest†. Instead of calling people who visit their theme parks customers, the Walt Disney Company refers to visitors of their theme parks as guests. This is to keep up withRead MoreWalt Disney Is Not A Utopia1202 Words   |  5 Pagesreading this, you know who Walt Disney is. You can name at least five Disney movies off the top of your head and recall your emotions when watching all of them. Since the 1920’s,America’s society has been morphed by Disney and his animated productions. People have grown up watching his movies and singing his songs. A single Disney song can provide unity within a room of strangers, for they instantly have the schema to sing ev ery word and feel nostalgic.Throughout history, Disney’s films have broughtRead MoreHow Disney Parks Become The Popular Amusement Park It Is Today? Essay1146 Words   |  5 PagesRomi Winston U.S. History Dr. King Owen 1 10/16/15 The History of Disneyland How did Disney theme parks become the popular amusement park it is today? Walt Disney was born on December 5, 1901 in Chicago, Illinois. 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At sixty-five, Disney died of lung cancer, leaving behindRead MoreWalt Disney Company Is Worth Investing1348 Words   |  6 PagesAs one of the largest multimedia companies in the world, The Walt Disney Company includes all aspects of American entertainment, including animation, music, production, and theme parks. Founded in 1923 by brothers Walt and Roy O. Disney, the business has grown from silent animations films to diversify into all aspects of the entertainment industry, primarily focusing on all interests of the typical American family. The company, s ince its founding, has proved to be a worthy investment on all standingsRead MoreCase Study Disney1005 Words   |  5 Pages02/11/08 Agenda ââ€" º About Disney ââ€" º Divisions of Disney ââ€" º A bit of History ââ€" º About the CASE ââ€" º SWOT Analysis ââ€" º Its Current Executive Management ââ€" º Recommended Organizational structures ï‚ § Model 1 ï‚ § Model 2 ï‚ § Model 3 02/11/08 About Disney ââ€" º ââ€" º ââ€" º ââ€" º The Walt Disney Company (most commonly known as Disney) (NYSE: DIS) is one of the largest media and entertainment corporations in the world. Founded on October 16, 1923 by brothers Walt and Roy Disney as a small animation studio Today

What Causes Small Business Failure - 2675 Words

Adonis Barker English 290 Erin Anthony 12/9/2014 Failure to Success The main reason for my research paper is to address how small businesses fail and ways to help them become successful. My reason for this topic is because I am majoring in Business Management and I want to receive a better understanding of why small businesses fail. I have multiple questions that I would like to research to help get the reader and I insights into what causes small business failure. Much has been written in the literature regarding reasons for small business failure, leading to confusion about those studies, as it is often difficult to define failure. Failure is a person or thing that proves unsuccessful. Success is the favorable or prosperous termination of attempts or endeavors; the accomplishment of one’s goals. There are fewer studies citing reasons for small firm success. Factors citing reasons for failure may also appear as factors affecting success according to Gaskill, VanAuken, and Manning (1993). Researching all of the causes and r easons for small businesses to fail, and also researching ways that’ll help them become successful. Focusing mainly on the ethics of the small business, the management, sufficient capital, customer service, daily income, etc. Where there is uncertainty, there is bound to be failure. It is not surprising therefore, that many new businesses fail. The questions that comes to mind is in terms of business how much capital isShow MoreRelatedAnswer Chapter 1 Entrepreneurship the d1198 Words   |  5 PagesDiscussion Questions 1. What forces have led to the boom in entrepreneurship in the United States? 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He published a journal article based on his findings entitled â€Å"A Study on Causes for Business Failure: An Empirical Analysis†Read MoreSmall Business 101 Essay1495 Words   |  6 PagesThe small business marketplace is extremely dynamic and the changes are fast. Here are some encouraging facts from the US Small Business Administration on small businesses. There are about 30 million small businesses in the United States and employ just over half of the country’s private workforce. They employ a staggering 40% of high tech workers such as computer professionals, scientists and engineers. 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These are just some of the blood-sucking enemies that small business owners face. If you don’t kill the blood-sucking enemies, you will die. Kill Parties with America’s Most Wanted Pixelon was a video business that successfully captured $35 million in financingRead MoreEssay on Borders Group, A Failed Business1604 Words   |  7 PagesThere are many businesses failing in the world today but there also a lot of business thriving. It is situations like this that leads to potential entrepreneurs to ask the question of why are some businesses successful while others are not. This course has given me some insight as to why some businesses fail. Having that information would make me better prepared for when I decide to start my business. 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Cat in the Hat Free Essays

Cat in the hat essay The Cat in the Hat movie is about Conrad, a twelve-year-old boy, who has two problems: he is constantly doing the exact opposite of what he is supposed to do and causing trouble, and Sally, Conrad’s eight-year-old little sister, tries to stop his trouble making and is being rather bossy and perfect. This also relates to Freud’s Theory of the Mind, which states that our mind has 3 different aspects which influence the way we think, act and feel. They are: ego, superego and id. We will write a custom essay sample on Cat in the Hat or any similar topic only for you Order Now Conrad displays all three aspects throughout the movie that interfere with his mind. The first aspect which Conrad displays in the movie is id. In the beginning of the movie Conrad does what he wants and doesn’t listen to his mom to keep the house clean. When the mother comes home from work she says: â€Å"I asked you to do one thing today, Conrad, keep the house clean. Do you know how frustrating it is that you’re always doing the exact opposite of what I say? † Conrad is found sliding down the stairs and wrecking the house which is the opposite of what his mother told him to do. Another example of how Conrad displays id throughout the movie is when the cat arrives and checks their brain the â€Å"phunometer,† Conrad is shown as a rule breaker. â€Å"Just as I suspected, you guys are both out of whack. You’re a control freak, and you’re a rule-breaker† this shows that Conrad breaks all the rules that are set for him. The third example of Conrad displaying id throughout the movie is when they sign the contract not thinking about what their mother said. Conrad says: â€Å"What about it? We signed the contract† This shows Conrad is not thinking about the consequences of the outcome and is basing his decision of his selfish desires. A fourth example of Conrad displaying id is when the cat tells him not to open the crate. I’m not usually a rules guy, but this is a biggie. â€Å"No opening the crate. † This shows that even thought the cat told Conrad not to open the crate; Conrad went ahead and did it anyway without thinking about what will happen. Therefore, Conrad displays several examples of id, which is what the mind wants without thinking about the consequences later and taking into consideration for reality. The second aspect of the mind Conrad displays throughout the movie is ego. In the middle of the movie after the house is ruined because of thing 1 and thing 2, Conrad decides to help get their dog back because it has the crate lock on it and without out, the whole house will be ruined. Conrad says: â€Å"We’ve gotta go out and find Nevins. † This shows that Conrad is making rational decisions to meet the needs of the id. A second example of Conrad displaying ego is when Conrad, Sally and the Cat set out to get their dog back and Conrad is driving, he says, â€Å"Wait! Two people can’t drive at the same time. This shows Conrad is making the decision not to drive even though he wanted to he knew he is only 12 years old and is too young to drive and that two people cannot drive at the same time. A third example of Conrad displaying ego is when the mothers’ boyfriend goes to her office and tells her everything that has been happening while she was at work. Conrad says â€Å"we’re dead. This is all my fault. I’m such a n idiot. Why do I always have to do the opposite of what I’m supposed to? † this shows that Conrad is taking into consideration his actions and is recognizing that he does the opposite of what he is told. Therefore, Conrad displays ego continuously throughout the movie, he makes decisions but yet still attempts to meet the needs of the id while also taking into consideration the reality of the situation. The third and last aspect of the mind Conrad displays at the end of the movie is superego. An example of this would be when the cat tells Conrad and Sally that he planned the whole day. Both kids get upset and Conrad says Cat, â€Å"you need to get out. I don’t know that game. † It’s not a game. None of this is a game! † this is showing that Conrad is listening to his conscience and telling him that enough is enough. A second example of Conrad showing superego is when Conrad takes the blame for his actions at the end of the movie by saying â€Å"No. This was my fault. I’ll take the blame. † This shows Conrad making an internal judgement by finally listening to his conscience and coming clean for his actions. A third and final example of Conrad displaying superego is when Sally and Conrad learn from their mistakes the cat comes back and says, â€Å"if Sally and Conrad should learn from their mistakes, the contract shall be reinstated. † This shows that Conrad listened to his conscience by doing what was right and helped clean p the house in time for his mothers’ party. Therefore, Conrad displayed superego at the end of the movie by trusting his conscience and his internal judgment and doing what was right for a change and changed from a â€Å"rule breaker† to â€Å"just right. † Finally, Conrad displayed id by not listening to his mother and doing the exac t opposite of what he was told, he displayed ego by making decisions to fix things and superego by listening to his conscience and doing what was right. Conrad displayed all three aspects of Freud’s theory of the mind throughout the movie that lead him to becoming the hero in the end. How to cite Cat in the Hat, Papers

Accounting Standards And Theory Woolworth Limited Click Now To Get So

Question: Discuss about theAccounting Standards and Theoryfor Woolworth Limited. Answer: Description of the Current Lease Arrangements of Woolworth Limited The company has decided to segregate the leases based on operational lease and financial lease. The company has classified the financial leases where the different types of lease transfers involves the transfer of majority of the risk and rewards the ownership to the lessee. As per the AASB 117 guidelines" Woolworth Limited may or may not include the gross investment, which is the aggregate of the minimum amount of lease payment disabled by the lessor as per the financial lease contract and any sort of un-guaranteed residual value accrued by the lessor (Wynder, Baxter, and Laing 2012). As per the annual report analysis in the year 2016, the operating lease payments are considered as any other type of risk than the aforementioned criteria. The operating risk is recognized as per the straight-line basis over the lease term. The company further considers the increase in the fixed-rate to the lease rental payments and excluding the index based rental increases or the contingent rental increases. The company as per straight-line basis recognizes all these items over the lease term. The company further decides to categorize any liability or asset as a result of the difference between the amount paid and the lease expense brought based on the straight-line method. It further declares that the various types of operating lease incentives are initially recognized as a part of the liability and later on recognized under the lease expense, which is again calculated as per the straight-line basis over the lease term (Gaap.com.au. 2016). Recognition and Measurement of the Leases The recognition and measurement of the leases of the company is done as per the AASB 117 compliance. As per this guideline, the company will consider the commencement of lease term from the date when the lessee will be entitled to exercise the permission to utilize the least asset. Hence, it is considered as the initial recognition date of the leases. The subsequent measurement of the leases will be done based on apportionment of the reduction in the outstanding liability and financial charges. As per the AASB 117 guideline, the financial charge will be allocated during each financial period and considered the constant periodic rate on the unutilized balance of the liability. As per the paragraph, 25 of AASB 117 it has been stated charging of the contingent rents will be done as and when they are incurred. The measurement of the financial leases is further entitled to give rise to the deposition expense for the different types of depreciable assets for every reporting period (Dakis 2 016). Presentation and Disclosure in Accordance with AASB 117 The presentation and the disclosure of the leases is done as per the AASB 117 and the company further declares that the group does not intend to adopt to the new standards of AASB 16 before its mandatory effective dates. It is further stated that the group is yet to assess full impact based on the disclosures related to AASB 16 conceptual framework (Woolworthslimited.com.au. 2016). The Fresh Rules of AASB 16 Leases and the Reasons for Changes from the Present Accounting Standard AASB 117 Lease: The International Accounting Standards Board has issued revised guidelines for lease accounting. The Australian Accounting Standard Board has also incorporated same standards equivalently. The new rules of AASB 16 will be effectively used by the reporting entities for the period on or after 1st January 2019. Under the new rules, all leases except the short term leases along with the low value will be considered for accounting. Later this will be perceived in the statement of the financial performance of the entity. For Lessors, under the new rule, certain changes need to be followed unlike the existing lease accounting in AASB117 leases. Although, the lease related to the operating and finance will represent distinctively like the earlier version of the lease accounting rules specified by the AASB. Specifically, the new standard needs lessees for the purpose of leases on-balance sheet by recognizing assets ensuring the right of use and liability of lease (Wong, Wong and Jeter 2016). Currently, the right of use of assets has not been considered along with the lease liability of the reporting entities at the end of the financial report. Thus, the entities faced a lot of challenges while calculating the operating and finance leases in the balance sheet. According to Beckman (2016), the substantial impacts will be observed and the revised rules under section 16 of AASB will be followed while treating the property for leases and high value equipments. The new rule of AASB 16 supersedes the existing standard of lease mainly in the area of interpretation and the definition of the lease (Dakis 2016). Most importantly, AASB16 ensures the requirement of the enhanced disclosures by which Lessors needs to be provided in the statements of financial performance. In this way, the reporting entity will improve their performance while disclosing information in relation of risk exposure of Lessors. For instance, AASB 117 is not disclosed the residual value risk at the end of the financial report and thus the existing standard compromised in the area of representation. On the other hand, lease , under the new standard of AASB 16 needs to represent the right to control that are applied for identifying an asset, such as a floor of a building. Furthermore, AASB 117 has not provided guidance on sale and the accounting of leaseback which are now included in the new standard of AASB 16. In a nutshell, the current accounting standard AASB 117 Lease have been modified and the new rules in the form of AASB 16 introduced to improve the reporting transparency. Analysis of Impact on the Financial Position of the Company with the New Rules The overall application of the new rules of AASB 16 will have a considerable amount of material impact on the reported assets and liabilities of the group. The impact will be also seen in terms of the changes in financial ratios and the cost of implementation of new standards may be much higher than AASB 117 (AASB 2015). As per the new standard the distinction between the operating and financial leases will not be made. Moreover, Lessees will be able to bring the right use of the asset and the balance sheet will show the lease liability for all the leases. At present, the companys operating leases and rental expenses is observed to be $ 2005.5 million, which is currently defined under the AASB 117 Leases, and hence this does not show any impact on the balance sheet of the company and the lease adjustment is shown only through the Profit Loss account. As per the newer guideline, the operating leases will be capitalized on the balance sheet of the company (Woolworthslimited.com.au. 20 16). A major impact will be seen in terms of both increasing the assets and the liabilities of Woolworth Limited and furthermore the balance sheet may show an impact on covenants related to the Debt/equity ratio. Moreover, it has been observed that the PL perspective of the consideration of the leases are done on straight-line basis under the older guideline of AASB 117. As the company set to implement the newer guidelines from 1st January 2019 the treatment will result in both charging of interest and depreciation which will have an impact on the profit and loss account statement of the company. Despite the fact the preservation will be based on the straight-line method, the interest treatment will be significantly higher in the initial stages. This ratio and frontloading influence on the expenses in the PL statement and result in overall reduction in the life of the leases (Moorestephens.com.au.2016). Recommendations: Implementation of Auditor Client Relationships: The study undertaken in respect of the accounting standard provides the learning that rules relating to independence should be applied towards the application of auditor-client relationship and considers whether such rules should be modified for wools worth limited. To make such recommendations, the study provides that specific underlying provisions should be made in order to ensure that the auditor independence and confidence in the financial statement should consider the complicate accounting standards. Additional Guidelines for Woolworth with Effect to Materiality: The study provides the guidelines that the company should take into the consideration the guidelines with respect to the materiality for the those financial statements which are issued previously. This is necessary because it enables the investors to have confidence in the capital markets by ensuring that it is not being adversely affected. It is noteworthy to denote that if an error of misstatement detected by Woolworths is not material prior to any financial statement however, the effect of correcting the error is not anticipated to relate with the material in respect to the current annual report. Under such circumstances, it is best recommended that Woolworths Ltd should consider the treatment to rectify the cumulative error in the existing financial statement with clear disclosure of items in the financial statements. Pursuing the Objective Based Accounting Standards: The study provides Woolworth with the recommendations that it must formally encourage the company to undertake the objective based accounting standards. In addition to this, simplicity of objective based standard provide the ease of decision making regarding the usefulness of the financial statement for the investors. Such recommendations are supposed to have believe that this might serve as in increase in the competition of audit services. The study provides a faith that Woolworths subcommittee should modify the current reporting environment in order to reduce the burden of on the reporting entity of the company. In addition to this, ensuring such standards would help in improving the quality of financial reporting. Strengthening the Internal Control Procedure: It is further recommended that Woolworth should strengthen the procedure of internal control through appropriate auditing standards towards preliminary guidelines. Such recommendations helps in committing additional resources towards federal security regulations by fulfilling the general regulatory guidelines for periodic accounting reporting. Reference List AASB, C.A.S., 2015. Investment Property. Beckman, J.K., 2016. FASB and IASB diverging perspectives on the new lessee accounting: Implications for international managerial decision-making. International Journal of Managerial Finance, 12(2), pp.161-176. Dakis, G.S., 2016. Upcoming changes to contributions and leasing standards. Governance Directions, 68(2), p.99. Dakis, G.S., 2016. Upcoming changes to contributions and leasing standards. Governance Directions, 68(2), p.99. Eisenschmidt, K. and Schmidt, M., 2014. Integrating Prediction Markets into the Due Process of International Accounting Standard Setting-A Possible Path to Achieving Legitimate Accounting Standards.Available at SSRN 2408517. Gaap.com.au. (2016). [online] Available at: https://gaap.com.au/wp-content/uploads/2016/03/GAAP-Consulting-Special-GAAP-Report-AASB-16-Leases.pdf [Accessed 3 Oct. 2016]. Moorestephens.com.au. (2016). IFRS 16 Leases - What does it mean for you? Moore Stephens . [online] Available at: https://www.moorestephens.com.au/news-and-views/january-2016/ifrs-16-leases-what-does-it-mean-for-you [Accessed 3 Oct. 2016]. Wong, J., Wong, N. and Jeter, D.C., 2016. The Economics of Accounting for Property Leases. Accounting Horizons, 30(2), pp.239-254. Woolworthslimited.com.au. (2016). [online] Available at: https://www.woolworthslimited.com.au/icms_docs/185841_Annual_Report_2016.pdf [Accessed 3 Oct. 2016]. Wynder, M., Baxter, P. and Laing, G., 2012. Accountability and accounting standards: the effect of providing indicative but incomplete guidance rules. e-Journal of Social Behavioural Research in Business, 3(1), p.1.