Tuesday, May 26, 2020
Whats Truly Happening with How to Write Investigative Essay Samples
What's Truly Happening with How to Write Investigative Essay Samples Whatever They Told You About How to Write Investigative Essay Samples Is Dead Wrong...And Here's Why The previous paragraph is going to be an overview of the whole paper. As always, there's no firm length requirementthe essay ought to be as long as it should be to accomplish what you would like to achieve with the essay, and no longer. This sort of writing assignment is more interesting to work on, since you can select any issue that you want to learn more about and investigate it. There is going to be at least three principal body paragraphs to strengthen your thesis. You will need to reveal the readers that you master of this issue and not a confused newbie who doesn't understand what he or she's referring to. Tons of students put on a uniform. Introduce yourself to your audience at the start of your presentation. Locate an instance of a great topic of narrative essays of different students. The Most Po pular How to Write Investigative Essay Samples In conclusion, the problem of infidelity can be handled in an unbiased manner with the aid of healthful communication and mutual comprehension. It is something that not only affects the victim, but also the doer. It is something which a person chooses to opt for in order to experience a seemingly better life. To begin with, the basis for infidelity was related to insecurity in a relationship. Choosing our service, you will realize that studying can be simple if you gain from the aid of capable experts. It doesn't make a difference to us, whether you're too busy on the job concentrating on a passion undertaking, or simply tired of a seemingly infinite stream of assignments. Many students wish to learn more about business operations. The goal of the presentence investigation is to supply a timely, accurate, objective, and extensive report to the court. If you're still interested in investigating medical issues but don't wish to go a neighborhood morgue, you can see any hospital and learn the way the medical staff helps car crash victims. Carrying out an investigation appears to be really exciting! The newest research in this region is closely about the emergence of the web. That method is very good for a persuasive essay, but for an investigative essay it's ideal to decide on a topic you have not chosen a side on. For that reason, it is sensible to think about the topics which you would love to study deeper. Because of the character of this sort of essay, it's vital that you select the most suitable sort of topic to write about. A manageable topic is one which can be successfully performed within the page demands of the essay. The very first thing which you should do when you're going to research or write about a topic is to think about a subject, a subject or just a news story that you're passionate about. There are instances when you're assigned with the topic but more frequently, you'll have to create a topic on your own. If you select a topic you have already made up your mind about, it is going to be tricky to remain objective. As stated previously should select a topic which you have not already made up your mind about. The Little-Known Secrets to How to Write Investigative Essay Samples A researchable topic is one where the writer can locate a selection of credible and current sources. What follows is an extensive collection of the most intriguing research topics to have you started. Now you have a great idea of the way to hunt for college research paper topics, you're ready for some suggestions. A topic needs to be researchable with a couple sources to read that you may use as a reference for your paper. In the procedure for writing research articles, it's required to adhere to a particular topic. When picking your research paper topic, you should make certain it is neither boring nor worn out. Life After How to Write Investigative Essay Samples You will discover suitable sources on your own. If you intend to not just describe a particular problem or maybe to convey an idea to your readers but expect to market your private theory and get the approval of a respected scientific community, it's almost always vital to draw up a corresponding proposal where it's possible to describe exceptional moments and present certain ideas. Quite simply, it's a controversial matter. There's one primary reason for you could take any issue or issue which you do not unders tand and investigate it! For example, it's not feasible to investigate possible solutions to solve world hunger in lots of pages. There are lots of depiction of this type of behavior in the area of art and literature. Giving answers to world poverty is an issue that comes out of a very long time ago and very tough to solve by the fantastic financial interests that it has against. This problem has already led to a number of suicides in kids and adolescents. The most important aim of an investigative essay is to demonstrate a comprehensive understanding of the subject in an unbiased method. Some tips that you can investigate are strange, while a few of them seem scary. Do not be hesitant to ask questions if there are a few unclear points. Writing about nuclear weapons is always an excellent idea.
Tuesday, May 19, 2020
The Battle Of The Somme - 1473 Words
Prepare for war! That is what you hear and your heart stops, your jaw opens and you gasp for air that is not there. While the history and establishment of Camp Lewis is not as important or as serious as preparing for war, it is important to know the past. The past helps posture and mold the future of tomorrow as we learn and grow from the success and/or mistakes of those before us. In Washington State, the civilian populace fought for the idea of bringing a military base to the American Lake region. In late 1916, ââ¬Å"Battle of the Sommeâ⬠escalated and that rumored the possibility of other countries joining in to create a world war. A private group of concerned citizens got together at American Lake to organize a trainingâ⬠¦show more contentâ⬠¦Major General J. Franklin Bell visited the area after hearing the recommendation of the site from Captain Parks. He met with Mr. Appleby and the league about the possibilities of the land use. In August 1916, the U.S. Sen ate passed a bill allowing the Secretary of War to accept donated land to the military for a supply station, mobilization, training, and other strategic military purposes. The General and the appointed members from the league of Washington State took their proposal for a military training post to Washington D.C. The negation with the Secretary of War, Chief of Staff, and President Woodrow Wilson ended in success. The president gave his blessing that set forth the beginning of a new camp. Part of the agreement for establishing the post was Nisqually Valley donating 140 square miles to the government for military use. Mr. Appleby and his league now had the daunting task of convincing the community members that purchasing and donating the land to the Army was the beneficial thing to do for Pierce County and the Puget Sound area. ââ¬Å"On 6 January 1917, 86 percent of the Pierce County Electorate voted to bond themselves for 20 years for $2,000,000 to purchase 70,000 acres to be donated to the federal government for use as a military baseâ⬠Lewis Army Museum (2015). The community agreed to the terms but could not give the land until the United States
Friday, May 15, 2020
Essay on Theme of Heroes in Rebecca by Daphne DuMaurier
In a world of manifest superheroes, Mrs. de Winter, in Daphne du Maurierââ¬â¢s novel, Rebecca, though quite an unanticipated heroine, proves to be selfless and courageous, the very definition of a hero. Her name never being mentioned, Mrs. de Winter, also the storyââ¬â¢s narrator, stands in direct contrast to the storyââ¬â¢s vilest character, Rebecca, and her sinister housekeeper, Mrs. Danvers. By observing the characters and setting of Rebecca, we manage to catch a glimpse of the authorââ¬â¢s personal life and how it may have influenced the writing of her novel. The daughter of two actors, Sir Gerald du Maurier and Muriel Beaumont, Daphne du Maurier grew up in the Menabilly mansion in Cornwall, England. Her childhood home is thought to be representedâ⬠¦show more contentâ⬠¦Rebecca was just that with its vivid poetry and scheming plot, Rebecca was able to transport its readers to another world. Though having been published at such a strenuous time when society more easily focused on the negative aspects of life, by writing a novel like Rebecca, du Maurier proved that even though it wasnââ¬â¢t apparent, if you looked hard enough you could find some good amidst the evil, there was a hero among the monsters. By never mentioning Mrs. de Winterââ¬â¢s first name, du Maurier gives her heroine a certain amount of anonymity and makes her a type of ââ¬Å"backdoor heroineâ⬠. Throughout the novel, the readerââ¬â¢s attention is immersed in the mystery that is Rebecca. Although the story is narrated by Mrs. de Winter and every event is wrapped around its effect on her character, even so, one manages to focus more readily on Rebecca. However, if one analyses the novel then it becomes evident that du Maurierââ¬â¢s purpose was for the reader to identify Mrs. de Winter as the heroine and she does this by intentionally leaving out her name as an effective way of making the c haracter appear to be a lesser person than Rebecca, so that she is less confidant, less capable, less attractive to Maxim, not even a significant enough person to be named (Willmore). All this, to place an even greater emphasis on Mrs. de Winterââ¬â¢s selflessness. In contrast to Mrs. de Winterââ¬â¢s selfless qualities, Mrs.
Wednesday, May 6, 2020
Interpersonal Communication And The Workplace - 946 Words
Interpersonal communication in the workplace is developed positively or negatively on the individual relationships we have combined with our human behaviors and human actions within each of those relationships. There are many things that can affect interpersonal communications within the workplace, from generational that create technological gaps, to diversity and tolerance it creates, and finally the type of workplace, is it a team environment encouraging inclusiveness within the organization or exclusive workplace wanting employees to just show up and perform a function. There are generally two different types of interpersonal communication within every workplace, the peer to peer and the supervisor to subordinate or employee. The most critical interpersonal communication to increase productively, foster a positive attitude, create team building and heathy environment within the workplace is the supervisor to employee interpersonal communications. For a supervisor to be affective i n his communication to his subordinates he must possess certain interpersonal skills. These interpersonal skills are tools that a supervisor uses within an organizational environment to communicate to his employees. These interpersonal skills are also how a supervisor interacts with the people within the organization. Many of the interpersonal skills that a person, especially a supervisor needs to have to be successful in interpersonal communications within the workplace were covered within someShow MoreRelatedInterpersonal Communication And The Workplace1116 Words à |à 5 PagesINTERPERSONAL COMMUNICATION IN THE WORKPLACE Introduction Communication occurs in the day to day life situation Hynes, G. E. (2015). People pass messages from one individual to another through communication. This makes communication to be taken for granted. Communication may not be that easy as it is the assumption of most of the people, but it is important to understand that for communication to be effective proper communication skills need to be applied. Communication is simply defined as theRead MoreEffective Communication in the Workplace Essay1300 Words à |à 6 PagesEffective Communication in the Workplace The workplace is an environment where more and more Americans are spending significant portions of their time. In fact, 25 million workers reported spending at least 49 hours a week at work, (Schabner, 2013). This means that having effective communication in the workplace is becoming increasingly important. Not just to improve business practices, but to improve the quality of both employer AND employee satisfaction. Effective interpersonal communication is theRead MoreDear Sacramento Chinese Community Service Center,. I Have1409 Words à |à 6 PagesDear Sacramento Chinese Community Service Center, I have been recently taking an interpersonal communication course and have discovered a great deal of information that I believe can be extremely beneficial to our agencyââ¬â¢s communication effectiveness. I invite you all to think back to one of our previous meetings, do you recall any of the following? A lack of eye contact, a lack of enthusiasm, and frustrated looks on faces? How about an overall sense of discontent so much so that people are disengagedRead MoreInterpersonal Relationships At The Workplace1614 Words à |à 7 Pages INTERPERSONAL RELATIONSHIP AT THE WORKPLACE Raed Alzahrani COM 110 Lori Bevan 05/09/2016 Interpersonal Communication at the Workplace. People talk and it is through talking to one another that we are able to develop interpersonal communication and relationship. Interpersonal communication can therefore be defined as the process by which two or more individuals exchange ideas and information for a specific purpose. The individuals that are exchanging information and ideas are the senderRead MoreThe Importance of Non-Verbal Communication929 Words à |à 4 PagesIntroduction Non-verbal communication has been a major factor contributing towards our day to day lives. In terms of design and workplace as well as cultural variations non-verbal communication plays an important role in these places. It includes the usage of the humanââ¬â¢s subconscious mind to construct a series of facial expressions, hand gestures as well as the usage of the humanââ¬â¢s vocal tones which indeed causes a form of effective communication if used in the right manner. For example, when parentsRead More Essential Workplace Skills Essay example1596 Words à |à 7 PagesWorkplace Essential Skills While working or while looking for work there are certain skills sets that are universally important. No matter what job or career path you have chosen these skills make it easier to obtain your goals, whatever they may be. Workplace essential skills enable people at work to do the tasks required by their occupation, give them the basics to learn all other skills (job and life) and assist them to manage and adapt to the changing workplace environment. TheyRead More Disclosure in Work Environments Essay1342 Words à |à 6 PagesOpen communication between individuals is very important. This quality is what makes relationships run smoothly between two or more individuals. Barnett, Cochran and Taylor explored significant relations between the openness of communication between management and employees in a previous study (1993). These researchers found that employees expressed concerns and the level of internal disclosures by employees in the study (Barnett et al., 1993). Barnett, Cochran and Taylor also found in theirRead MoreThe Significant Principles of Management Communications2466 Words à |à 7 Pagesï » ¿ Research Paper: The Significant Principles of Management Communications Mia A. Rapier BUS 600: Management Communication with Technology Tools Instructor Cheryl Moore July 27, 2014 Itââ¬â¢s been understood that ââ¬Å"communication in business involves a complex set of unwritten rules governing speech, written correspondence and body language that varies in different parts of the worldâ⬠(Ingram, 2014). Communication is the essential component of business, ââ¬Å"from the entry-level manager to theRead MoreHow Employees Can Work And Progress Relationships With Managers1669 Words à |à 7 Pagesthrough the loyalty of customers. Communication skills are one of the essential parts of leading people to work successfully in the relationships with co-workers as well as clients in their commercial enterprises. Therefore, interacting with management, clients and team members in the workplace can help in order to enhance the interest of the business. Training staff to develop effective communication skills is indispensable for them to be stronger at interpersonal skills. To become greater in theRead MoreCommunication Accommodation Theory ( Cat )1715 Words à |à 7 PagesUnderstanding the difference in culture and region, the panel of interviewers diverge the conversational tone to accommodate the applicant. According to Ayoko, Hà ¤rtel, and Callan (2002), ââ¬Å"Communication Accommodation Theory (CAT) examines the attitudes, motives, and communication strategies that shape communication interactionâ⬠(p. 167). The company is attempting to further diversify the operators on this team as it understands a diverse crew is beneficial; however, the panel must ensure that the applicant
Overpopulation and Over- Consumption in India Essay
Currently, the population of India is at a formidable amount of 1.27 billion and estimated to have 1.6 billion people by 2050. What will happen if countries like India keep growing? This issue is known as overpopulation. Overpopulation has become a very prevalent topic in the last ten years and if not controlled, it could affect all countries on earth. Although overpopulation appears to be an insuppressible issue, there are some different ideas and methods that have been used to help this problem. There are a plethora of factors that contribute to the exponential growth in the population in the last fifty years. The primary reason of this growth is the result of better living standards over the years. The advancement of technology hasâ⬠¦show more contentâ⬠¦This list is boundless and the main root of these problems is overpopulation. Many countries around the world have used different ideas and methods to help reduce their population growth. For example, in 1978, Deng Xiaoping , the Chairman of China at the time, recognized that with an annual growth rate of 2.5 percent, Chinaââ¬â¢s population of 975 million would double in 28 years. So Deng introduced a highly successful, but controversial, one-child-per-family policy. Currently, Chinaââ¬â¢s population is 1.349 billion people, which is several hundred million less than the population trajectory in 1978, and has an annual growth rate of .46 percent. Chinaââ¬â¢s one-child-per-family-policy has been remarkably successful in reducing birth rates, but has had some controversial social effects. Another country suffering from overpopulation is India. In fact, India is projected to be the most populous country in the world by 2050. How is a country, which already has more than a quarter of its population living in abject poverty, feed, house, educate, and employ all those being added each year? Although the Indian government has decided to let each state approach the problem of overpopulation in its own way, there are two general sides that states in India have towards this issue. One side believes the best way to reduce the number of children born is poverty eradication and progress for women. A state in India that representsShow MoreRelatedEffects Of Overpopulation923 Words à |à 4 PagesWith the fast-paced and growing world that we live in today, we are overpopulating, over consuming and a significant amount of our resources are being used up. Malthusian focuses on bringing importance to the issue of overpopulation and how it strains many aspects of our lives such as the environment, and economy. Therefore, Thomas Robert Malthusââ¬â¢ theory of overpopulation is a prime example of the dangers overpopulation can have on our planet if there are no measures taken to ensure that there will beRead MoreCompetition for Increasingly Scarce Resources in the 21st Century1214 Words à |à 5 PagesCompetition for Increasingly Scarce Resources in the 21st Century Introduction During the 1960s, dire Malthusian warnings about the impact of overpopulation, consumption and resource depletion caused only a ripple of concern in the international community as the Green Revolution and modern birth control methods and practices appeared to provide a viable solution to these problems. Unfortunately, even though innovations in agricultural practices have increased yields even further than during theRead MoreOverpopulation : A Common Misconception1396 Words à |à 6 Pagespaper is to discuss the fact that, overpopulation is not the primary cause of our modern day predicaments, but is merely a tributary to the actual source. Environmental, economic, agricultural and political factors are some of the main incipient issues, which have thus been ignored, and have resulted in the myth called overpopulation. The negative repercussions of these aspects will be examined, along with a comprehensive study into future populace. Agriculture Over the decades there have been numerousRead MoreAnalyzing The Issues Of World Overpopulation1413 Words à |à 6 PagesAnalyzing the issues of world overpopulation The current population on Earth is around 7 billion people, statistics show that by 2050 the world will reach to about 8 ââ¬â 11 billion people. If we look back on the progression of the world and its increase in population you will currently find that the world population is growing rapidly, this leads to the fearful effect of overpopulation. Overpopulation is the number of the existing human population that exceeds the capacity of the Earth. ProgressivelyRead MoreIs Human Immortality Beneficial?1774 Words à |à 8 Pagesââ¬Å"Sustainableâ⬠Growth Advances in technology have really boomed over the last couple of decades. Not too long ago it was impossible to do many of our daily tasks taken for granted today. Tasks such as checking cell phones to browse Facebook, text friends, or even just play games to kill time. We are in the middle of a technological revolution. Aside from the concrete technological advancements, what about the biotechnological side? Well it is to no surprise medicine has been greatly improving, whichRead MoreThe Overpopulation Of The World s Population1656 Words à |à 7 Pagesneither sharp jump nor sharp plummet is expected. If one opens the demographic map, one will see that Asia accounts for half the world s population! The largest in terms of population countries are India and China, which together have 3 billion people. Despite many people believe the overpopulation to be an issue, this problem is considered to be fake just as well as global worming which is claimed to be a natural process. Konstant in Marsov claims The current Voloshyn 3 population ofRead MoreGlobal Population And Climate Change1536 Words à |à 7 Pageswas not suitable to sustain so many immigrants at one time. Thus, camp was responsible for generating refuse, toxins leaching into the earth from poor sanitation systems amongst other environmental hazards. Furthermore, I learned about how overpopulation has had a significant impact on highly populated regions, such as cities like New York. As of July 2015, New Yorkââ¬â¢s population was 8,550,405 people (ââ¬Å"Current and Projected Populationsâ⬠). Each year, both undocumented and documented immigrants migrateRead MoreEffects Of Population Growth On The Environment1258 Words à |à 6 Pages Effects of Population Growth Name of Student Institution affiliation Abstract This paper discusses the topic of humanity population growth. It provides the reader with real and credible information about the current state of overpopulation, its tendencies and projections into the future. More and more problems occur every year and their cause lies in the mankind itself. Since the resources are starting to end, flora and fauna suffer and wars for territories become even fiercer ââ¬âRead MoreThe Troubling Future of Our Nation642 Words à |à 3 Pagesis the overpopulation that the U.S seems to be heading towards. With the freedom and laws that protect its people today, and the hopes and dreams of the golden tan glossed by the Californian sun, the U.S has been one of the biggest eye-candy for vacationers and those in search for a new place to start over. This can stir up problems in all direction. A bigger population comes with a higher demand. If you havenââ¬â¢t noticed, hundreds of houses and recreations are being built all over the countryRead MoreEffects Of Population Growth Of India947 Words à |à 4 Pagespoint in its life? Population growth happens to all of us, but how much is too much? India is in this questionable stage right now. How many people is too much for this country to handle? Every country goes through 4 stages of population and they go through growth, stability and decline. India is in a growing state right now and this will continue until it stabilizes itself. One might look at the povern state India is in right now and see that it is the cause if its population problem but others see
Radiographers To Diagnose of Breast Cancer
Question: Discuss about the Comparing ability of radiographers to diagnose benign and malignant breast cancer through mammography across hospitals in SA and the UK. Answer: Introduction Background of the study Statistical studies provide evidence for the diagnosis of more than 1.7 million cases of breast cancer in the year 2012 (Torre et al. 2015). Mammography refers to special kind of breast imaging technique that utilizes low doses of x-rays for detection of cancer, at a stage when it is curable. The role of radiologists has evolved over the years with their increased involvement in patient care (Bleyer and Welch 2012). Most studies focus on the increasing importance of image interpretation that has been undertaken in several countries such as, the UK and Netherlands for the past two decades (Holt and Pollard 2010). Furthermore, there are a wide range of training programs that illustrate the essential role of radiographers in screening mammography and elaborate on the fact that trained radiographers can interpret mammograms similar to radiologists. Thus, mammograms aid in diagnosis and early detection of breast cancer among women. Problem statement Mammograms are routinely administered among women, without apparent symptoms, to detect benign and malignant breast cancer. Research aim The objective of the research is determining the ability of mammography radiographers across 4 hospitals in the Saudi Arabia and UK. The study aims to describe and identify features of malignant and benign cancer in the mammographic projections. The project will further establish the capability of the radiographers in describing the imaging pathway for clarification of the disease pathologies. Research objective There are several objectives that the research intends to achieve. These are stated below: What is the effectiveness of providing training to mammography radiographers for reading the images? Does this training provided to radiographers facilitate the ability to read the images without further training? Do further training courses and continued professional education increase performance of radiographers in reading the images? Research hypotheses The three research hypothesis that will help in speculating the outcomes of the intended research are mentioned below: Radiographers selected from the 2 selected countries (Saudi Arabia and the UK) will easily distinguish between benign and malignant cancer from the mammographic images. The clinical knowledge and experience of the radiographers from the selected country will help them in reporting cancer The knowledge gained by the radiographers belonging to the 2 communities will be distinct from each other due to difference in their professional education. Literature Review Research question The research question that will be addressed in the literature review is as follows: Can radiographers diagnose benign and malignant breast cancer through mammography? The research question has been kept specific and has been broken down into several components based on the PICO framework. This PICO format is generally considered for framing foreground questions that govern a research (Cooke, Smith and Booth 2012). PICO refers to population, intervention, comparison and outcome. P Population Individuals breast cancer I Intervention Mammography C Comparison NA O Outcome Early detection and prevention Several key terms, in combination with boolean operators such as AND, OR, and NOT were used for searching relevant literature. These boolean operators were made use of, for expanding and narrowing down the search results. The operators helped to connect the search terms together. AND helped in narrowing down the hits and included relevant search terms that were present in the database records (McGowan et al. 2016). The Boolean operator OR helped in connecting synonyms. Thus, it broadened the search hits. On the other hand, the term NOT was used to exclude unnecessary terms from the search. Electronic databases such as CINAHL and MEDLINE were searched for the relevant articles that were published in English, not prior to 2010, and were peer reviewed. The research articles published prior to 2010 were not included for the literature review (Raebel et al. 2013). Multiple trials have been carried out in recent years to investigate the roles of radiographers in early diagnosis of benign and malignant cancer. A study conducted by Torres-Meja et al. (2015) focused on devising an alternative approach to evaluate to the traditional model of radiologists in interpretation or screening of mammography in several countries. The study recruited 15 radiographers from the state of Mexico based on certain eligibility criteria that included a formal role in mammography facility, completion of adequate training for radiographers, a minimum 6 months of experience in breast imaging and X-ray imaging and consent from the institutions for their participation in the study. The authors conducted a training program at a Digital Diagnostic Center, for a total duration of over 6 months. The training programs primarily encompassed conduction of clinical lectures and in-service training modules by three experienced radiologists. The participants were subjected to inte rpretation of digital mammographies using the Breast Imaging Reporting and Data System (BI-RADS) system. With a progress in time, the number of mammographies that were assigned to each participant increased, followed by weekly feedbacks. The median number of images interpreted by the radiographers was 777, over a period of 122 training hours. A formal evaluation using a self-administered test confirmed the presence of 15 biopsy confirmed cancers, 14 non-cancers that were judged by the U.S expert radiologists judged, and 81 non-cancers that were judged as no findings. The expert radiologists stated that of the 15 confirmed breast cancer images, 3 were obvious, 5 subtle and 7 intermediate. Statistical analysis revealed that all radiographers had received a median duration of training for 2.5 years, prior to which they did not have any experience. While the median sensitivity was found to be 73.3 % (IQR: 46.7-86.7 %), the average false positive was 49.5 % (IQR: 34.757.9 %).Furthermore, it was found that employment of radiologists for interpreting mammographic images was more cost effective when compared to radiographers. Thus, the study supported the role of radiographers as good non-radiologist candidates for interpreting the images, owing to their professional dedication and experience. Similar findings were supported by another study that aimed to assess the accuracy of radiographers in screening mammography images (Debono et al. 2015). The study enrolled 10 radiographers based on their diagnostic and screening capacity having radiography experience ranging from 7-47 years. No formalized screening training was conducted and the respondents were made to screen 500 mammogram images. Selection bias was removed by not informing the participants of the prevalence of cancer in the population. The mammography images were stratified into 3 categories namely, normal mammograms; benign mammograms and malignant mammograms, on the basis of their histology. The participants were made to perform screening over a series of sessions, without specific time limits. They were blinded to the original reports of radiologists. Approximately 20-155 mammograms were screened by each radiographer. A bivariate model was used to account for the correlation between specificity and sensitivity. The accuracy of radiographers was found to vary with specificity levels ranging from 74.896.2% and sensitivity levels from 76.092.0%. Thus, the results were able to determine the fact that radiographers had reasonable levels of specificity and sensitivity, upon comparison with the gold standard. The results also provided evidence for the fact that majority of radiographers demonstrated greater abnormality in detection ability when compared to previous studies. Thus, it was postulated that an increase in formal training will improve the accuracy levels among radiographers. The roles and responsibilities of consultant radiographers were investigated by another qualitative study that sent questionnaires to 24 consultant breast radiographers working in the UK (Rees 2014). An assessment was carried out for the 22 complete responses sent by the participants that suggested an increase in the number of consultant radiographers in recent years. 17 participants spoke of moving away from their work citing professional boredom and lack of job satisfaction. Analysis of the questionnaire responses suggested that the most radiographers strive for additional knowledge and displayed a willingness to progress for adorning their professional role and responsibility. Thus, the study emphasized on the fact that professional training and continuing education is imperative to an improvement in their performance. The performance of radiographers in assessing or screening mammograms was compared with radiologists in a systematic review conducted by Moran and Warren-Forward (2016). The review included studies that focused on radiographer participants, with or without adequate training and compared them to the gold standard. Quantitative studies that examined the diagnostic outcomes for the radiographers were included in the review. On the other hand, it excluded abstracts, case studies and narrative reviews from the analysis. On carrying out a thorough analysis of current literature it was found that radiographers have the necessary skills for displaying proficiency in reporting or screening of mammograms. The review further emphasized on the fact that there is a need to provide advanced training to radiographers, which in turn will help them to utilize their skills on a regular basis. Further analysis of the results suggested that the radiographers should be provided with adequate time and res ources before the interpretation of mammograms is reported. The feasibility of providing training to radiographers for delivering a one-to-one treatment for raising awareness on breast cancer among older women was investigated by some authors (Omar et al. 2010). The study included two radiographers from breast screening services located at London and trained them over a period of 3 months, following which their competence to deliver appropriate intervention was evaluated on the basis of randomly selected interviews. 3 of the 4 participants demonstrated minimum competency criteria for the practice interventions. However, their competence improved over time. The mean scores for the confidence items showed an increase between the first and third days of training. An improvement was observed in delivering the interventions with progress in time. Further analysis of the results during follow up showed that delivery of intervention helped in enhancing the interaction of the radiographers with the women who attended the breast screening programs. Th us, the study helped to conclude that adoption to the training programs is feasible as well as challenging while implementing these interventions for early prevention of breast cancer. Methodology This section will describe the actions that are intended to be taken for investigating the research questions and will also illustrate the rationale that is to be applied for implementation of some specific procedures meant for identification, selection and analysis of the information. The section will encompass steps that are well researched and carefully formulated (Kumar 2014). It contains information on data collection, the sample for the study, outcomes to be measured, data analysis tools and the expected interpretations of the results. Method outline This study will be conducted over period of 6 months and will involve 40 radiographers, experienced in interpreting mammography images. The participants will be recruited across 4 hospitals, from two countries namely, Saudi Arabia and the UK. Not less than 10 radiographers shall be enrolled from each hospital to ensure that the sample reflects the educational background of the country selected. The primary objective of the study is establishing the capability of specialist mammography radiographers from two countries for identification, naming and description of benign and malignant lesions in mammographic projections. The study will be carried out in two phases. Research design Phase 1- This will involve study and assessment of the abilities and educational levels of the radiographers across 4 healthcare centres in the UK and Saudi Arabia. A structured questionnaire will be used as the data collection tool, which will be distributed in the selected hospitals. The structured questionnaire will help in gathering and collating information related to demographic data from the population under investigation (Krosnick 2018). Various sources shall be used to formulate the questionnaire, for ensuring that it is adequately framed and well structured. All forms of biases with regards to the questions shall be eliminated. Numerical ranking of the collected data will help to gather both qualitative and quantitative information (Ergu and Kou 2012). Some of the questions related to demography present in the structured questionnaire will encompass the following aspects: Years of experience in mammography detection Advanced training courses in the area of mammography Attending multidisciplinary departmental meetings Extra readings on mammography Continuing professional education Their understanding and knowledge on mammography image detection and identification shall also be investigated using several projections. Thus, the questionnaire will act as a sample of convenience (Marshall et al. 2013). Thus, a minimum of 20 radiographers need to be recruited from each country to avoid bias in the survey results. The data will be complied by moving across cities in Saudi Arabia and the UK. Phase 2- This phase will involve detecting the capability of the recruited participants to discern and differentiate between benign and malignant breast cancer by observing the mammogram images that will be displayed on a computer screen. The images will be clear enough to distinguish between benign and malignant cancer forms. Not less than 6 images will be selected and they will vary in their patterns namely, normal to abnormal and benign to cancerous. On distribution of the images to the radiographers, a time limit of 2 weeks shall be provided for completion of the questionnaire. Data collection A pilot study will be conducted. It will acts as a preliminary trial that will be performed before conduction of the aforementioned study. The pilot study will be conducted to specifically check the validity and effectiveness of the questionnaire, by ensuring that the respondents face no difficulty in answering it (Sim and Lewis 2012). It will also eliminate all kinds of issues that might arise during data analysis. The structured questionnaires are the primary data collection tool that would help in assessing the capabilities of the radiographers in 2 phases. Data analysis Phase 1- The variables for this phase are: Educational level of the radiographers Experience in mammography Advance training and its application Therefore, nonparametric tests will primarily be applied for analysis of the collected data that is both qualitative (nominal) as well as quantitative (ratio) data. Data in a nonparametric test is not required to be fitted in normal distribution (Tendeiro and Meijer 2014). Thus, no assumptions shall be made about the population parameter. The Kruskall-Wallis test will be used to calculate the percentage of the qualitative data and will be described through tables, charts, paragraphs and bar graphs (Liu and Chen 2012).?On the other hand, statistical and mathematical procedures will be applied on the quantitative data, depending on its distribution. Chi-square tests will be used to compute them, following which they will be arranged in bar charts (Schumacker and Tomek 2013). Phase 2- The variables for this phase are: Ability of the radiographers to accurately assess and classify the mammography images. Therefore, both parametric and nonparametric statistical tests shall be put to use for analysis of this data. Independent t-test and chi-square test will be performed for the analysis of their capabilities (De Winter 2013). Ethical considerations Prior permission will be taken from the mammography departments of the hospitals for retrieving the projections. The study shall be guided by ethical principles by respecting the rights of the respondents. The reports shall be presented without any manipulation. Limitations The major difficulties are related to the lack of adequate scientific literature sources on this topic in Saudi Arabia. Another concern is associated to difficulty in data collection from radiographers in Saudi Arabia, owing to their cultural beliefs and social taboos. References Bleyer, A. and Welch, H.G., 2012. Effect of three decades of screening mammography on breast-cancer incidence.New England Journal of Medicine,367(21), pp.1998-2005. Cooke, A., Smith, D. and Booth, A., 2012. Beyond PICO: the SPIDER tool for qualitative evidence synthesis.Qualitative Health Research,22(10), pp.1435-1443. De Winter, J.C., 2013. Using the Student's t-test with extremely small sample sizes.Practical Assessment, Research Evaluation,18(10), pp.1-12. Debono, J.C., Poulos, A.E., Houssami, N., Turner, R.M. and Boyages, J., 2015. Evaluation of radiographers mammography screen?reading accuracy in Australia.Journal of medical radiation sciences,62(1), pp.15-22. Ergu, D. and Kou, G., 2012. Questionnaire design improvement and missing item scores estimation for rapid and efficient decision making.Annals of Operations Research, pp.1-19. Holt, J.J. and Pollard, K., 2010. Radiographers' ability to perceive and classify abnormalities on mammographic images-results of a pilot project.Radiographer: The Official Journal of the Australian Institute of Radiography, The,57(2), p.8. Krosnick, J.A., 2018. Questionnaire design. InThe Palgrave Handbook of Survey Research. Palgrave Macmillan, Cham, pp. 439-455. Kumar, R., 2014.Research methodology: A step-by-step guide for beginners. Sage, pp.119-131. Liu, Y. and Chen, W., 2012. A SAS macro for testing differences among three or more independent groups using Kruskal-Wallis and Nemenyi tests.Journal of Huazhong University of Science and Technology--Medical Sciences--,32(1), pp.130-134. Marshall, B., Cardon, P., Poddar, A. and Fontenot, R., 2013. Does sample size matter in qualitative research?: A review of qualitative interviews in IS research.Journal of Computer Information Systems,54(1), pp.11-22. McGowan, J., Sampson, M., Salzwedel, D.M., Cogo, E., Foerster, V. and Lefebvre, C., 2016. PRESS peer review of electronic search strategies: 2015 guideline statement.Journal of clinical epidemiology,75, pp.40-46. Moran, S. and Warren-Forward, H., 2016. The diagnostic accuracy of radiographers assessing screening mammograms: A systematic review.Radiography,22(2), pp.137-146. Omar, L., Burgess, C.C., Tucker, L.D., Whelehan, P. and Ramirez, A.J., 2010. Can radiographers be trained to deliver an intervention to raise breast cancer awareness, and thereby promote early presentation of breast cancer, in older women?.Radiography,16(2), pp.101-107. Raebel, M.A., Schmittdiel, J., Karter, A.J., Konieczny, J.L. and Steiner, J.F., 2013. Standardizing terminology and definitions of medication adherence and persistence in research employing electronic databases.Medical care,51(8 0 3), p.S11. Rees, Z., 2014. Consultant breast radiographers: where are we now?: an evaluation of the current role of the consultant breast radiographer.Radiography,20(2), pp.121-125. Schumacker, R. and Tomek, S., 2013. Chi-square test. InUnderstanding Statistics Using R. Springer New York, pp.169-175. Sim, J. and Lewis, M., 2012. The size of a pilot study for a clinical trial should be calculated in relation to considerations of precision and efficiency.Journal of clinical epidemiology,65(3), pp.301-308. Tendeiro, J.N. and Meijer, R.R., 2014. Detection of invalid test scores: The usefulness of simple nonparametric statistics.Journal of Educational Measurement,51(3), pp.239-259. Torre, L.A., Bray, F., Siegel, R.L., Ferlay, J., Lortet?Tieulent, J. and Jemal, A., 2015. Global cancer statistics, 2012.CA: a cancer journal for clinicians,65(2), pp.87-108. Torres-Meja, G., Smith, R.A., de la Luz Carranza-Flores, M., Bogart, A., Martnez-Matsushita, L., Miglioretti, D.L., Kerlikowske, K., Ortega-Olvera, C., Montemayor-Varela, E., Angeles-Llerenas, A. and Bautista-Arredondo, S., 2015. Radiographers supporting radiologists in the interpretation of screening mammography: a viable strategy to meet the shortage in the number of radiologists.BMC cancer,15(1), p.410.
Tuesday, May 5, 2020
Corporate Accounting and Reporting Economics and Business
Question: Discuss about theCorporate Accounting and Reportingfor Economics and Business. Answer: Introduction AASB 36 on impairment of asset ensures that the asset of a company must not carried at greater than the recoverable amount. The recoverable amount is taken as the value obtained by deducting the disposal cost from the fair value and value in use, whichever is higher. One exception to the general rule of impairment is that for intangible assets and goodwill, companies are required to conduct the test for impairment annually, if there is a signal of impairment of asset. The test can also be carried out for cash generating unit that are not generating cash on regular basis. The main purpose of impairment test is as follows: To find out whether there is any signal of impairment, the recoverable amount for any asset and identification of any cash generating unit To find out the recoverable amount for intangible asset, goodwill with their useful life and requirement of measuring the asset with regard to impairment whether any indication exist or not (Bond, Govendir and Wells 2016) Impairment test for existence of goodwill are carried out as follows: Goodwill requires the test for impairment annually, even if there is no indication for impairment. The requirement is to ensure that the goodwill obtained by the business is allocated to cash generating unit base on the proper method of allocation. When any cash generating unit is disposed, then the allocated goodwill to that unit will be re-allocated over the other units and again the test for impairment will be carried out. The impairment test of cash generating unit to which the goodwill are allocated can be done at during any time of the year and the test have to be done at the same time of each year. Various cash generating unit can be tested in different times. However, if any cash generating unit to which the total goodwill or part of goodwill has been allocated are sold or acquired by in business combination process in the present year, that unit must be tested before the closing of annual period. AASB 136 allows the latest calculation for the previous year for the calculatio n of recoverable amount of any cash generating unit on which goodwill is allocated for using in the test in current year, if the requirements are met (Laing and Perrin 2014). Entry for goodwill impairment will be as follows: Impairment of goodwill a/c debit xxx To accumulated impairment for goodwill xxx Profit and loss a/c debit xxx To goodwill impairment xxx Steps in applying impairment test are as follows: Identifying the asset for impairment: At the end of every closing period, the company must assess the indication of impairment for the asset. If there is any signal for impairment, the assets recoverable amount must be estimated. Intangible assets should be tested for impairment on annual basis even if there is no indication of impairment. If the indication of impairment exists for any particular asset, then the recoverable amount of that asset must be calculated (Khokan Bepari, Rahman and Taher Mollik 2014). If the estimation is not feasible, then the assets cash generating units recoverable amount shall be measured. The cash generating unit is the least group for identifiable asset that create inflow of cash, which are not dependent on the cash inflow of other asset group. Calculation of recoverable amount: The recoverable amount for a unit generating cash or for an asset is the higher among the two: (a) value in use (b) fair value less disposable cost. If any of these two costs is more than the carrying value of the asset, then the estimation of other value is not required as the asset is not under the process of impairment. Fair value is the expected revenue from the sale of the unit generating cash or the asset. Whereas, disposal cost include the cost directly dedicated to the cash-generating unit or asset. Disposal cost does not include expenses for income tax and finance cost (Zhuang 2016). Fair value is the net present value of the expected future cash inflows to be obtained from the asset or unit. The elements that should be taken into consideration while calculating value in use are - Expected future cash flows, probable alteration in the estimated time or amount of the future cash flows, calculation of time value of money with regard to the risk free interest rate in the market, cost of bearing the inherent risk of uncertainty, any other factors, such as, participants in the market, liquidity that can affect the future flow of cash Recognition and measurement of impairment loss: only if the carrying amount of any asset is more than its recoverable amount, then only the carrying amount should be revaluated and recognised at recoverable amount. The difference then is known as the impairment loss. The amount of impairment loss shall immediately be recognized in the income statement. The general exception to this rule is that the asset is carried out at revalued amount as per any other standard (DArcy and Tarca 2016). Then the loss from impairment will be treated as revaluation loss and not as impairment loss (Kabir and Rahman 2016). However, the carrying amount should not be reduced below the higher of the following: (a) Fair value less disposable cost, if measurable (b) Value in use, if measurable (c) Zero Reversing the impairment loss: Impairment loss identified in the past period must be recognized in the income statement immediately, except the goodwill. Impairment loss shall be reversed through allocation to the other asset of the cash generating unit on a pro-rata basis except the goodwill (Barch, Treadway and Schoen 2014). The increased carrying amount for the asset attributable upon the reversal of impairment must not be more than the carrying value that would have been calculated, if no impairment had taken place. Impairment loss for goodwill are not reversible in the future period (Khodashenas et al. 2015). Calculation of impairment loss will be as follows: Carrying amount of the asset = $16,80,000 Recoverable amount = $14,20,000 Impairment loss = $2,60,000 Loss from impairment will fisrt be used to write off the goodwill amounted to $40,000. Balance loss amounted to ($260,000 - $40,000) = $ 220,000 will be allocated to other assets except the inventory. It is assumed that inventory is recorded at lower of realisable value and cost. Allocation of Impairment Loss: Asset Carrying amount proportion Allocation of loss Net carrying amount Land $ 171,000 171/1431 $26,290 $144,710 Brand $ 160,000 160/1431 $24,598 $135,402 Shoe factory $ 700,000 700/1431 $107,617 $592,383 Machinery $ 400,000 400/1431 $61,495 $338,505 Total $14,31,000 $220,000 Table 1: Allocation of impairment loss (Source: Created by author) Journal entries for impairment loss will be as follows; Impairment loss Dr $260,000 Goodwill Cr $40,000 Land Cr $26,290 Brand Crossbow shoes Cr $24,598 Shoe factory Cr $107,617 Machinery for manufacturing Cr $61,495 [Being the loss from impairment allocated] References: Barch, D.M., Treadway, M.T. and Schoen, N., 2014. Effort, anhedonia, and function in schizophrenia: reduced effort allocation predicts amotivation and functional impairment.Journal of abnormal psychology,123(2), p.387. Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance. DArcy, A. and Tarca, A., 2016.Reviewing goodwill accounting research: What do we really know about IFRS 3 and IAS 36 implementation effects. Working paper). Vienna University of Economics and Business. Kabir, H. and Rahman, A., 2016. The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia.Journal of Contemporary Accounting Economics,12(3), pp.290-308. Khodashenas, P.S., Rivas-Moscoso, J.M., Klonidis, D., Thounon, G., Betoule, C. and Tomkos, I., 2015, September. Impairment-aware resource allocation over flexi-grid network with all-optical add/drop capability. InOptical Communication (ECOC), 2015 European Conference on(pp. 1-3). IEEE. Khokan Bepari, M., F. Rahman, S. and Taher Mollik, A., 2014. Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing: Effect of the global financial crisis and other firm characteristics.Journal of Accounting Organizational Change,10(1), pp.116-149. Laing, G.K. and Perrin, R.W., 2014. Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models.International Journal of Critical Accounting,6(5-6), pp.509-519. Zhuang, Z., 2016. Discussion of An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.289-294.
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