The Effects Of Concussions On College Sports - 1851 Words

What is your name? How old are you? Do you know where you are? These simple questions can go unanswered to people who have suffered a concussion. A concussion is defined as, â€Å"a complex pathophysiological process affecting the brain induced by traumatic biomechanical forces† (qtd. in Rivera 1). Concussions are most commonly caused by direct force, or trauma, to the head. A concussion, â€Å"causes temporary loss of brain function leading to cognitive, physical and emotional symptoms, such as confusion, vomiting, headache, nausea, depression, disturbed sleep, moodiness, and amnesia† (Nordqvist 1). Concussions are common in all sports due to the competitiveness and physicalities that come with the game. College sports include some of the highest rates of concussions with so many competitive athletes in their programs. Concussions are a growing issue in all college sports due to their increasing prevalence, the negligence of severity from the NCAA and coaches, and the long-term mental damage college athletes face. As college sports become more competitive, head injuries are increasing and cause many athletes to be diagnosed with concussions. Concussions are common in football, but many other sports have just as many or higher numbers of concussions (Grasgreen 2). According to the NCAA, they oversee â€Å"89 championships in 23 sports each year. There are more than 400,000 student-athletes competing in three divisions at over 1,000 colleges and universities within the NCAA† (Rivera 4).Show MoreRelatedConcussion Related Symptoms Between A Variety Of Sports953 Words   |  4 Pages Comparison of Concussion Related Symptoms between a Variety of Sports Louis LaFache, Mitchel Pion, Joshua MacLeod Introduction Review of Literature Concussion awareness has been on the rise in recent years since studies have began producing results showing the potential damage that occurs once a concussion has occurred. By definition, a concussion is an injury to the brain that can result in temporary disruption of normal brain activity. Brain functions that can be affectedRead MoreThe Effects Of Concussions On American Football1295 Words   |  6 PagesConcussions have been known about since the early 1900s. During this time concussions did not receive the attention that it receives now. 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Many people are so involved in the love of the game, that they are unaware if the dangers their children are in. The most dangerous sport involves the lives of males. Over the past decade, many athletes have died or have brain problems because of so many hits to theRead MoreIs Football A Dangerous Sport?940 Words   |  4 PagesFootball can be a very dangerous sport. And although those who play the game believe that they are being protected by the helmets that they wear, the truth is that this may not be the case. In a recent study released by the American Academy of Neurology it has been found that â€Å"protection against concussion and complications of brain injury is especially important for young players, including elementary and middle school, high school and college athletes, w hose still-developing brains are more susceptible

The Tell Tale Heart By Edgar Allan Poe - 1104 Words

â€Å"The Tell Tale Heart† by Edgar Allan Poe is an erratic Gothic story told from the point of view of a narrator who speaks directly and passionately to the audience, engaging with them and challenging their views though the use of literary techniques. Poe’s personal context, which includes his depressing upbringing and later being shunned by those who closest to him (including his foster father) is reflected heavily in the text. This makes it easier for the audience to relate to the narrator’s character, and to thus experience discovery through the text by connecting with it on a personal level, showing how discoveries can vary according to personal context. Poe allows his audience to experience discovery by both disrupting and distorting†¦show more content†¦Ã¢â‚¬Å"The disease has sharpened my senses – not destroyed – not dulled them†. Poe’s use of truncated sentences represents the characters disjointed state of mind by creating a sense of urgency and increasing tension, causing the audience to question whether or not this unknown author is in fact reliable. This insanity is further exemplified when the narrator attempts to justify himself to the listener, concerning the motif behind why he must kill the old man. â€Å"he had the eye of a vulture†. It is in the nature of the vulture to diligently scavenge the remains of dead animals, feasting on their carcasses. It is possible that this could be representative of the narrator’s mental deterioration, as the ‘vulture’ is preying on him. The vulture’s eye is symbolic of a window leading directly into the mind and soul of the narrator, which encompasses his deepest fears and violent plans, which in turn conveys the distorted out look he has on the world. The eye also represents the ability the truth has to make itself known, which foreshadows that the actions of the speaker will eventually come to light. This concept is confronting and provocative for the audience, as his inadequate justification for committing the crime further reveals glimpses of his insan ity. Hence, the audience is invited to make discoveries about how the human mind works in strange ways, and will try to find an excuse to justify why humans have the capacity to commit such

Accounting Standards Across World Samples †MyAssignmenthelp.com

Question: Discuss about the Accounting Standards Across World. Answer: Introduction In any business, it is essential for the leaders to ensure that the decisions are taken in a reasonable and unified manner. Theaccounting standards serve as a basis for taking such decisions and enables transparency in the working of an organisation (Gresham, 2017). In this regard, the following report aims at discussing the need for having a single set ofaccounting standards across worldwide to be used by the organisations. It also discusses the challenges facing the standardisation of theaccounting standards. Importance of Single Set of Accounting Standards across World Accounting standards may be defined as the principles that standardise the practices relating to accounting and guides the organisations in carrying out their financial activities. These are basically the guidelines for an organisation which helps them in finding ways for preparing the financial statements, presenting the business expenses, income, assets and liabilities. It specifies when and the manner in which the economic events are to be identified, measured and recorded. There are different overseas bodies that develop accounting standards for their respective countries (Rolfe, 2005). However, these standards are restricted to the country itself, that is, they are not globally recognised. With the advent of globalisation, there has been an increase in the demand for better quality and financial information that can be compared to international platforms. There is a need for international harmonisation of the accounting standards so that the common accounting standards for all the countries can be developed facilitating easier financial comparison between companies (Godfrey and Chalmers, 2007). The formation of a single set of accounting standards worldwide would ensure that all the business entities follow the same rules for measuring and displaying the financial information. Adopting the same rules for preparing financial statements would bring consistency in the recording of economic events and facilitate an easier comparison between multiple companies from different countries. In the current scenario where the accounting standards followed in different countries differ, the investors, for comparing potential investments, have to reconcile the financial status of the company to a common basis of accounting. Similar is the case with creditors while determining the creditworthiness of different companies, there is a high probability that the companies with same economic structure may appear differently. Development of a single set of accounting standards would make comparisons easier by putting multiple companies on equal footing, thereby making it easier for various stakeholders to examine international options for cash management and investment. Adoption of this system would ensure that the investors are in a better position to comprehend and make a comparison of the financial statements of the businesses which are headquartered in different nations. Shifting to a single set of accounting standards would also help the organisations with their expansion plans as it is likely to eliminate the barriers that pose in the form of domestic accounting standards (Rolfe, 2005).When an organisation plans to expand their operations in the international markets, it has to consider international expenses relating to compliance. This signifies that the organisation has to adopt a new set of accounting standards that are being followed in the foreign country so that the statutory requirements of such country are fulfilled. In certain cases, this may even double the accounting costs of the company. For various small businesses, this increased accounting costs dwarfs down the benefits that are to be realised on the expansion. However, in the presence of a single set of accounting standards for all the countries, the organisations can easily expand their operations globally as the accounting costs for meeting the statutory requirements would be same (Godfrey and Chalmers, 2007). From the perspective of policy making, adoption of a single set of accounting standards worldwide would put the authority to make rules to a central authoritative body. In the present context, the accounting standards are framed by the individual bodies of the countries and international groups. The organisations are supposed to follow and comply both the domestic and international accounting standards. In case of any non-compliances, there is a possibility of disagreements between the international and domestic boards. Adoption of a single set of standards would not only reduce the disagreements between these governing bodies but would also help in reducing the costs. These standards would also help in bringing transparency and accountability to the businesses. It even would assist in ensuring economic efficiency in business transactions, as it provides the investors information about the opportunities and risks that are available in various multinational organisations (Gee, 2004). Moreover, it would provide a single and uniform accounting language for the businesses that would help them in lowering their costs relating to capital and international reporting. Challenges facing Standardization of Accounting Standards From the discussion above, it is apparent that there is a need for globally acclaimed accounting standards that are standardised for all the countries. It provides a number of benefits to the organisations and people who are associated with such organisations. However, it is not easy to just develop and implement the accounting standards in all the countries. There are various factors that pose challenges in the standardisation of the accounting standards (Bradshaw and Miller, 2008). According to the literature, the most significant challenge is the sovereignty issues at the international level. As per this challenge, it is required that if a single set of accounting standards is developed for all the countries, the nations adhere to such standards and make sure that they do not make any modifications in it while implementing it in their respective countries. There are two possibilities in which the globally framed standards would not be effective. Firstly, when the countries do not accept and adopt these standards in their economic system. Secondly, if any country alters or makes any modifications in the globally developed standards, there arises a difference which makes the international comparison between multiple companies headquartered in different countries difficult. Even though, the standardisation or the harmonisation of the accounting standards would reduce transactional risks, improve accountability and transparency, it consists of various integration issues. The standards developed by the countries are complex and vary between nations. Adoption of a single set of standards would require changes in the accounting systems of the nations (McGee and Preobragenskaya, 2006). For example- the Securities and Exchange Commission in the US requires the publicly traded companies to follow GAAP principles, which follows straight line depreciation method for the companies. However, as per the Internal Revenue Service tax codes, the depreciation method to be used by the companies is specified as Modified Accelerated Cost Recovery System. Now if the country adopts the harmonised accounting standards, such as IAS accounting model, it is required that it make changes in its tax accounting systems also, which creates the integration problems for the standardisation of the accounting standards. Another challenge that affects the standardisation of the standards is its negative impact on the smaller businesses. As a proportion of their revenues, the smaller businesses spend more on the regulatory compliance in comparison to the large firms. These expenses in form of regulatory requirements add costs to their working and reduce the probabilities for expanding their operations in the global market. After the standardisation or the harmonisation of standards, the smaller businesses have to fulfil additional compliance mandates, which in turn would further add to their costs and worsen their competitiveness. The standardisation of the accounting standards also has a challenge concerning the enforcement and licensing issues (Houston, 2017). If the accounting standards are standardised, the tax lawyers, CPAs and accountants would be required to obtain licensing and comply with the international body responsible for making rules. In terms of enforcement issues, if the rulemaking international body does not have the enforcement power, the breaking of international laws would be very common as there would be no prosecution authority available. On the other hand, even if the international rule-making body holds the enforcement power, the prosecution law may conflict with the rights of the offender available to it in the domestic country. In addition to this, it is also difficult to determine what every single accounting standard should stand for, that is, what it should convey. The standardised accounting standards should be developed in such a manner that it corporates the preferences of all the countries across the world (Deloitte, 2014). However, there are various business practices, cultural preferences, or the accounting traditions that are practised in different countries, making it difficult to decide which factors are to be included in the standardised accounting standards. Conclusion The accounting standards are the principles and guidelines that help the organisations with the economic events. It helps the organisation to determine when the economic events are to be identified, measured and displayed and in which manner. With the increased international trade between countries, it has become necessary to have a single set of accounting standards for organisations to use across different countries. Adopting a single set of standards would allow transparency, better accountability, and comparability. It would make it easier for the investors and other parties associated with the business to comprehend and analyse the financial statements by bringing them on a standard platform. However, it is not easier to develop such standards as their standardisation poses certain challenges. These include integration issues, enforcement and licensing issues, and sovereignty in the settings of the accounting standards. References Bradshaw, M.T. and Miller, G.S. 2008. Will harmonizing accounting standards really harmonize accounting? Evidence from non-US firms adopting US GAAP.Journal of Accounting, Auditing Finance23(2), pp. 233-264. Deloitte. 2014. Ian Mackintosh discusses the challenges of global standardisation. [Online]. Available at: https://www.iasplus.com/en/news/2014/05/mackintosh-speech [Accessed on: 23 September 2017]. Gee, P. 2004. Spicer and Pegler's Financial Reporting for Business and Practice 2004. London: Gulf Professional Publishing. Godfrey, J.M. and Chalmers, K. 2007. Globalisation of Accounting Standards. Cheltenham: Edward Elgar Publishing. Gresham, T. 2017. The Importance of Accounting Standards. [Online]. Available at: https://smallbusiness.chron.com/importance-accounting-standards-44927.html [Accessed on: 23 September 2017]. Houston, G. 2017. The Disadvantages of Harmonizing Accounting Standards. [Online]. Available at: https://smallbusiness.chron.com/disadvantages-harmonizing-accounting-standards-25107.html [Accessed on: 23 September 2017]. McGee, R.W. and Preobragenskaya, G.G. 2006. Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia. Berlin: Springer Science Business Media. Rolfe, T. 2005. Financial Accounting and Tax Principles. Boston: Elsevier.

When to Trust Your Gut an Example by

When to Trust Your Gut Introduction At a grocery store, a lady in her early twenties is trying to look for something to eat, while doing so; she realized that what she really wanted was not available at the store. At that point she realized if only she could open up a store where individuals like her could satisfy their cravings without the hassle of going places and the frustration of not finding it. After a year, she was able to open up a store of her own; not only did she satisfy her cravings, but she was also able to make money out of it as well. Along the way, her gut guided by her objective led her to create an idea and risk to go for it. In the corporate world, the same notion of trusting ones gut is essential, especially in the midst of globalization and intensified competition. Ideas are created in certain environments and in at most uncertain situations. When it does come, we ought to know if that gut is rational enough to pursue or just a fly-by not worth the risk. Need essay sample on "When to Trust Your Gut" topic? We will write a custom essay sample specifically for you Proceed Analysis and Recommendation The case practically illustrates that one does not have to rally on ideas in order to get that the company wants (Hayashi, 2001). Corporate objectives ought to be the first one settled. Whether the company wants to maximize profits while keeping production costs low or think of new ideas to keep itself at par with competition, the company objectives should still be the top priority (Hayashi, 2001). Objectives should be flexible enough to adapt into varying corporate environments especially if the company is having operations on a global scale (Kotler, 2006). Intuition plays in corporate decisions not only as a vision of what the top management wants to achieve based on their objectives, it also has to be a realistic or a feasible gut that should the firm decide to go for it, results could be worth the make or break. Experience-wise, office environments should be conducive enough for thinkers to literally think but this does not necessarily mean that the thinking space is limited within the four walls of the office (Snir, 2007). Top management personnel could also think of something to gut about while taking a coffee break, driving their kids to school, or while watching the credits of a daily soap. Ideas could be anywhere; it is just a matter of how to have it and how urgent the company has to act out on it. The scientific explanation that the case presented was helpful in explaining how the human brain processes information and the intuition an individual has. For instance, the particular entry on the limbic system sends information into the brains amygdale for further processing (Hayashi, 2001). However, taking this information so seriously would not do much good for a company struggling out to pace up with the corporate environment. Rationally, decisions have to be made at hand, to address a situation detrimental for the entire company. Noting this, the company should know their strengths and assess their weaknesses in order to set the right environment for the implementation of their inquisitive plans. Provided with this facts, it is given that the company is ready for whatever the results would be. Being too much emotional about failing should be not much of a concern if the company is confident enough about the top management gut (Adamson, 2002). Conquering out risks and challenges is something that should be inherent in every corporate person. Especially if that individual feels good enough about his or her gut, being too much wary on risks is an overrated statement. In general, the case on when to trust you gut provided an insight on the parameters that are involved when an individual has a gut feeling and provided certain answers on how to react on it. Still, the statements and situations are relative and following gut feelings and intuition depends on the outlook of the top management of the company yet is useful in guiding us to achieve just what we want to become. Reference: Adamson, I. (2002). Developing intuition through symbols and intuitive trails. Albany, W.A.: I. Adamson. Hayashi, A. M. (2001). When To Trust Your Gut. Harvard Business Review. Kotler, P. (2006). Principles of marketing (3rd ed.). Frenchs Forest, N.S.W.: Prentice Hall. Snir, S. G. (2007). The 12 levels of being book one. Camperdown, N.S.W.: Shekhina Books.