Talking point( Family communication class) Essay

Talking point( Family communication class) - Essay Example Children whose parents divorced are recorded to be exhibiting less â€Å"emotional, behavioral, mental and social stability, have poorer health and inferior academic† performance (Fabricius et al., 2010, p. 202). Divorce can be caused by a variety of factors and is a very complex emotional issue. In general, divorce rates are increasing due to the rising level of economic independence of a woman and also because of higher educational attainment by most women. There are many social factors contributory to increasing divorce rates these days such as a decline in influence of religion, reduced communalism and a corresponding rise in individualism. However, most of the highly relevant reasons for a divorce are actually the result of a miscommunication or a lack of effective communications between the two principal partners. These are called as the predictive factors of a divorce such as repeated expressions of negative affect, low levels of emotional support, frequent arguments, infidelity and frequent heated arguments. Many of the causes happen on multiple levels and interact (Clarke-Stewart & Brentano, 2007, p. 29). This project is focused on the attachment theory which was originally developed for children and later on extended to adults in family relationships (Feeney & Noller, 1996, p. 5). Specifically, it looks at the dysfunctional nature of their communications (Rholes & Simpson, 2006, p. 23). Attachment theory from a dialectical perspective involves three general thoughts on family relationships that are privacy as against transparency, novelty versus predictability and finally, desired autonomy as against connectedness and intimacy. An important part of the intervention is looking at several talking points designed to help diffuse mis-communications. 1. Talking Point No. 1 – It takes two to tango. When people get into trouble with their partners, they usually blame the other person and

Policy Choices under IFRS in UK and German Context Essay

Policy Choices under IFRS in UK and German Context - Essay Example The present research has identified that after the mandatory adoption of IFRS by the public listed companies in 2005-06 especially in the Euro zone, the companies develop their financial statements in accordance with the guideline provided by the IFRS. IFRS, however, allows different policy choices for the companies to make. For example, in measuring the inventory, IFRS has provided a policy choice of measuring inventory amount on the basis of either FIFO method or on weighted average method. Similarly, some other choices have also been framed by IFRS to the companies, like they can value their property, plant and equipment either on cost model or revaluation model etc. Nobes studied this area of research and outlined 16 policy choices that are mostly available to the companies. The four choices have been eliminated from this analysis as some of them are industry specific and some of them are commonly used by every company no matter in which industry they operate. The rest of twelve policy choices do have some issues with them as some organizations do not disclose their policies at times. The most common examples are of â€Å"investment property† and â€Å"inventory† such that in relation to investment property, organizations do not disclose whether these investment properties are valued at cost or fair value, and in case of inventories, organizations at times do not disclose whether the inventories are valued at FIFO method or weighted average method. ... ing pro?t (b) no such line 3 (a) equity accounting results included in ‘operating’ (b) immediately after (c) after ?nance 4 (a) balance sheet shows assets = credits (b) showing net assets 5 (a) liquidity decreasing in balance sheet (cash at top) (b) liquidity increasing 6 (a) Statement of Changes in Equity, including dividends and share issues (b) SORIE, not including them 7 (a) direct operating cash ?ows (b) indirect 8 (a) dividends received shown as operating cash ?ow (b) as investing 9 (a) interest paid shown as operating cash ?ow (b) as ?nancing 10 (a) only cost for PPE (b) some fair value 11 (a) investment property at cost (b) at fair value 12 (a) some designation of ?nancial assets at fair value (b) none 13 (a) capitalisation of interest on construction (b) expensing 14 (a) FIFO for inventory cost (b) weighted average 15 (a) actuarial gains and losses to SORIE (b) to income in full (c) corridor 16 (a) proportional consolidation of some joint ventures (b) only equit y method The following table reflects the 6 big corporations of UK which represents their policy choices of IFRS. Policy Changes GSK Astra Zeneca BAE British Airways Rolls Royce SAB Miller Total Percentage 1 (a) income statement by function 1 1 1 1 1 5 83.33% (b) by nature    1 1 16.67%    (c) Neither                   0 0.00% 2 (a) inclusion of a line for EBIT or operating profit 1 1 1 1 1 1 6 100.00%    (b) no such line                   0 0.00% 3 (a) equity accounting results of associates and joint ventures included in ‘operating’    1 1 16.67% (b) immediately after    0 0.00%    (c) after finance 1    1 1 1 1 5 83.33% 4 (a) balance sheet showing assets = credits    1 1 16.67%    (b) showing net assets 1 1 1    1 1 5 83.33% 5 (a) liquidity decreasing (cash at top)    0 0.00%    (b) liquidity