Chapter 2 Literature Review - 1805 Words

Chapter 2: Literature Review 2.1 Earnings management Earnings management has attracted increasingly more attention in recent years, especially since it became calculable through the Jones model (1991). Earning, as one of the most significant indicators of the firm’s financial performance, conveys huge amount of information to the creditors, shareholders, suppliers as well as the customers, and thus exerts a great influence on their further decisions. As a consequence, managers have different incentives to manage earnings information, such as to convey more inside information about the firm to the public, meet analysts’ expectations, seek for the managers’ own profit, and avoid the debt covenant. Earnings management can be interpreted as the misrepresentation or the massaging of earnings, and specifically it occurs when the managers adjust earnings through changing the financial reporting process and makings real transaction decisions within the constraint of Generally Accepted Accounting Principles (GAAP) (Healy and Wahlen, 1999). Although it is different from fraud which means manipulating earnings outside the GAAP, they both have the same objectives, and probably result in reduction in the earnings quality and reliability of the financial report. Accrual-based earnings management and real earnings management are the two main ways to manage earnings. Real earnings management is concerned with manipulation decisions regarding sales, production, and discretionary expensesShow MoreRelatedChapter 2 : Literature Review Essay2367 Words   |  10 Pages Chapter 2: Literature Review Motivation is considered to be one of the most powerful tools that enhances the behavior of the employees and allows them to continue in their job, it is an internal force that companies can use to satisfy certain needs to reach certain target. It is based on psychological needs that inspires a performance set by an objective. A motivated employee set his/her goals aligned with those of the company’s and does his/her best to achieve that. In this area, Human resourcesRead MoreChapter 2 Review of Related Literature Sample1295 Words   |  6 PagesCHAPTER 2 REVIEW OF RELATED LITERATURE AND STUDIES FOREIGN STUDIES In its broadest sense, impeachment is the process by which public officials may be removed from office on the basis of their conduct. Strictly speaking, it is the decision by a legislature to accuse an official of one or more offenses that warrant removal according to constitutional standards. A vote to impeach then triggers a trial based on those charges. The most famous impeachment proceedings have involved presidents, butRead MoreChapter 2: Literature Review. 2.1 Introduction. This Chapter1447 Words   |  6 PagesCHAPTER 2: LITERATURE REVIEW 2.1 Introduction This chapter explores the existing literature concerning sweatshop labour practices in apparel and footwear industry in developing countries and its impact. Also, the steps taken by apparel and footwear company is discussed in general. Emphasis is also laid on brand equity of a company. Further Nike is taken as an example showing the allegations faced by the company as it is the company majorly highlighted for its sweatshop allegations. The approachRead MoreCHAPTER 2: REVIEW OF LITERATURE The review of literature has been classified under three broad2800 Words   |  12 Pages CHAPTER 2: REVIEW OF LITERATURE The review of literature has been classified under three broad categories: A. Studies on creative problem solving. B. Studies on effects of problem solving. C. Studies on individual and group differences in problem solving. D. Studies on effect of motivation on problem solving. A. Studies on creative problem solving- Creative problem solving uses divergent thinking more than convergent thinking. Creative problem solving is the mental process of searching for a newRead MoreJob Satisfaction Mba Thesis Chapter 2 - Literature Review9091 Words   |  37 PagesPaaryveanthan Vellasamy (100227571) CHAPTER 2 LITERATURE REVIEW 2.1 Introduction â€Å"Job satisfaction does not seem to reduce absence, turnover and perhaps accident rates†. -Robert L. Kahn â€Å"Job satisfaction is a general attitude towards one’s job: the difference between the amount of reward workers receive and the amount they believe they should receive.† -P. Robbins Job satisfaction defines as â€Å"The amount of over all positive affect (or feeling) that individuals have toward their jobs.† -HughRead MoreChapter 2 Literature Review. 2.1 Fact On Hong Kong Tax1346 Words   |  6 PagesChapter 2 Literature Review 2.1 Fact on Hong Kong Tax System 2.1.1 Current Hong Kong Tax System Taxes are use to shift resources from the private sector, including households and businesses, to the public sector. Due to this transfer, government is able to pay for the goods, services, and government operations expenditure. Levy tax also allows a government reallocating the resources(Engen and Skinner, 1996). If a government can reducing administrative costs of tax collection, minimize the tax evasionRead MoreCHAPTER – 2 LITERATURE REVIEW The studies done on the empirical examination of the financial1200 Words   |  5 PagesCHAPTER – 2 LITERATURE REVIEW The studies done on the empirical examination of the financial companies’ operations on interest-free rules aren’t very high in number. Those which have been done have more descriptions, plus their primary center of attention is the financial ratios. Moin (2008), Samad (2004), Samad and Hassan (1999) and Iqbal (2001) have played immense role in spotting the empirical findings on the subject of comparative investigations and relative performance of conventional and IslamicRead MoreCHAPTER 2 LITERATURE REVIEW This chapter has introduced major factors which have prominent effects600 Words   |  3 PagesCHAPTER 2 LITERATURE REVIEW This chapter has introduced major factors which have prominent effects on head reduction on the substantial results from past researchers as below:- 2.1 Air Gap 1).In 1998, Lacena-Neidez [5] made a numerical and experimental simulation of heat transfers in innovative building components. She focused on the design of double-skin metal roofs for typical countries. 2).In 2002, the French Scientific and Technical Centre for Building Research conducted a series if measurementRead MoreCHAPTER 2: LITERATURE REVIEW 2.1. Service Quality The definition of the quality of service was3000 Words   |  12 PagesCHAPTER 2: LITERATURE REVIEW 2.1. Service Quality The definition of the quality of service was used largely to compare teams on the excellence service to customers. Quality of service defined as general impression of a service provider, the services and clients often considered as equivalent to the general attitude of the customers of the company (Parasuraman et al., 1988). This definition of quality of service covers several points. One of them is an attitude to develop in all the previous meetingsRead MoreThe Effects Of Venous Thromboembolism In Hospitalized Adult Patients1490 Words   |  6 PagesTHROMBOEMBOLISM PROPHYLAXIS IN THE HOSPITALIZED ADULT PATIENT INTEGRATE REVIEW OF LITERATURE A CLINICAL RESEARCH PROJECT Presented to: The Faculty of the Graduate School Southern University AM College In Partial Fulfillment of the Requirements for the Degree of Master of Science in Nursing Sondra Cummings THROMBOEMBOLISM PROPHYLAXIS IN HOSPITALIZED ADULT PATIENTS Topic An Integrated Literature Review on the effects of thromboembolism prophylaxis in reducing the incidence

The Early Days Of The Aids Epidemic Essay - 1998 Words

The early days of the AIDS epidemic drastically contrast AIDS in the present day. In order to get deep insights into the early days of the epidemic, two interviews were conducted. The two individuals interviewed were Scott and Susan. Both were in their 20’s when AIDS first emerged in 1981. Scott’s connection with HIV is extremely personal, as he was infected with the virus in 1987 and continues to remain HIV positive. On the other hand, Susan, is more removed from the situation having not personally experienced it. Scott currently works as a health educator for youth and speaks all around the country about both his story and about sexual education. Susan works in a preschool in Florida and is enjoying her life with both of her children at college. The 1980’s were a period of hiding and fear of HIV, it was not talked about during this time. Both public opinions and public health center’s (hospitals) decisions during this time did not help the growing stigma tization that HIV and AIDS patients already faced. Public education about HIV around the world through speakers like Scott and Florence from Uganda helped alleviate the fear and stigma behind HIV and AIDS to its current state of cultural acceptance and normality. Both Scott (Fried 2016) and Susan (Berkowitz 2016) were living in New York at the time when they first heard about HIV. Susan was working in Manhattan but living in Queens. She heard about the AIDS epidemic from the news at home. Even though Scott was living inShow MoreRelatedThe Horror Of Horror Films1228 Words   |  5 Pagesthe world. Horror films, filtered the horror of history subliminally by reiterating the problems that were happening in that time period. In the 1980’s the AIDS epidemic broke out and affected about 33 million people. () In horror films human on human violence was depicted. There were major figures in horror films in the late 1970s and early 1980s. They were dominating personalities such as Freddy Krueger, Jason Voorhees, and Michael Myers. These characters were a direct reaction against the sexualRead MoreThe Epidemic Of The Aids Epidemic1384 Words   |  6 Pages The AIDS epidemic in the 1980s, consisted entirely of deaths, illnesses and most of all fear, changing the way society viewed gay men. Being that it was only happening to homosexuals and everyone became super homophobic and believed that the disease was a cause of being gay until it started happening to women too. This affected the entire medical metaphysics in society on what is considered safe methods of having se x and health precautions as well. Before the 1980s hit HIV was thought toRead MoreAids Prevention And Testing Of Hiv / Aids1205 Words   |  5 PagesLaMaack Mrs. Reaves Advanced Writing 8 October, 2015 AIDS Prevention and Testing â€Å"More than 1.2 million americans are living with HIV, including 156,300 who don’t realize it† (Kaplan). The HIV/AIDS epidemic hit a peak in the 2000’s. These diseases attack the immune system making them incapable of fighting off diseases. Specifically, HIV,human immunodeficiency virus, attacks the immune system, weakening it, and slowly making it produce more HIV-cells. AIDS,acquired immune deficiency syndrome, then takesRead MoreHealth Disparities in HIV Essay1060 Words   |  5 PagesHIV/AIDS Human immunodeficiency Virus also known as HIV is a sexually transmitted disease. It attacks your bodys immune system. The virus destroys CD4 cells, which help your body fight diseases. HIV damages your immune system and it leads to acquired immune deficiency syndrome also known as AIDS. AIDS is the final stage in HIV, and it’s a disease where severe loss of the bodys cellular immunity occurs. The disease lowers the resistance to infection and malignancy. Anyone can get HIV/AIDS. MenRead MoreAids in Africa Essay 211127 Words   |  5 PagesAfricas AIDS Epidemic Acquired Immune Deficiency Syndrome (AIDS) has become an epidemic for many underdeveloped regions. Although it does exist in the developed nations, it is more prevalent in places like South America, Asia, the island countries and most heavily of all Africa. There are many aspects to the problem of AIDS in Africa. Public health departments lack the resources to treat patients properly and to control the epidemic through education. Thirty-three million people have AIDS in theRead MoreAnd the Band Played on1242 Words   |  5 PagesAND THE BAND PLAYED ON MICROBIOLOGY 2202-2 MRS. SUSAN MCCULLUM AIDS (acquired immune deficiency syndrome) is related to HIV, but they are not one in the same. A person has AIDS only in the final stages of HIV, after the immune system becomes unable to defend itself against foreign bacteria, other viruses, and fungi, and allows for the development of certain cancers. The world first became aware of AIDS in the early 1980s. Growing numbers of gay men in New York and California were developingRead MoreSocial Services During Sub Saharan Africa951 Words   |  4 PagesSocial Services Provided in Sub-Saharan Africa have had a Positive Impact on People Infected and Affected by the Human Immunodeficiency Virus Summary Human immunodeficiency virus (HIV) is a disease that has evolved over time into an epidemic. Sub-Saharan Africa is the region of the world with the highest population of infected individuals and some of the lowest access to resources needed provide preventative education, treatment, and support for the disease. This study examines five studies conductedRead MoreAn Evaluation of Hiv-Aids Care and Prevention Strategies in Uk1067 Words   |  5 PagesI N T R O D U C T I O N An Overall View of HIV/AIDS Statistics in UK: According to the Bureau of Hygiene and Tropical Diseases, in the early 1980s, the number of people diagnosed with HIV was a increasing steadily. From 1987 to 1990 the cumulative number of HIV diagnoses reported was almost doubled (from 8,016 to 15,166) (1, 2). Between 1990 and 1997 there were between 2,000 and 2,700 HIV diagnoses reported annually.(3) From 1999 there was a huge rate of increase in the number of annual HIV InfectedRead MoreReflection Paper on Hiv/Aisd1306 Words   |  6 Pagesto HIV/AIDS The first cases of acquired immunodeficiency syndrome (AIDS) were reported in the United States in the spring of 1981. By 1983 the human immunodeficiency virus (HIV), the virus that causes AIDS, had been isolated. Early in the U.S. HIV/AIDS pandemic, the role of substance abuse in the spread of AIDS was clearly established. Injection drug use (IDU) was identified as a direct route of HIV infection and transmission among injection drug users. The largest group of early AIDS cases comprisedRead MoreHuman Immunodeficiency Virus : A Global Health Issue930 Words   |  4 Pagesvirus continues to be a global health issue, which leads to acquired immune deficiency syndrome, a very serious and possibly fatal sexually transmitted infection. AIDS has existed within the United States since the mid to late 70’s, but is said to have originated as far back as the 1800s. Education is important in identifying and preventing AIDS. Acquired immune deficiency syndrome is caused by human immunodeficiency virus (HIV). HIV attacks the body’s immune system, rendering the immune system

Life in Elizabethan England during the Renaissance Free Essays

Elizabethan England (in the mid 1500’s to early 1600’s) was dubbed the â€Å"Golden Age† because England was thriving, culturally, socially, and economically. England had earned riches from Latin America in gold and tobacco, Queen Elizabeth had resolved all international conflicts, and England was one of the most advanced countries in world exploration. Additionally, the arts were thriving, with â€Å"Shakespeare’s masterpieces of the stage, Marlowe’s Doctor Faustus, Edmund Spenser’s Faerie Queen, and Sir Philip Sidney’s Defence of Poesie† being written and performed on stage all in this period. We will write a custom essay sample on Life in Elizabethan England during the Renaissance or any similar topic only for you Order Now Most everyone was financially stable, and London was the hub for fine arts. Who was Queen Elizabeth and what kind of influence did she have on English culture of the time? Queen Elizabeth I, her reign extending from 1558 to 1603, was one of the most prominent powers of the world and her legacy is still remembered today. â€Å"London became a cultural and commercial center where learning and literature thrived† while she was in power, as she believed the arts should remain intact and was even a fan of theatres being built everywhere in London. At the beginning of her reign, â€Å"there were violent clashes throughout Europe between Protestant and Catholic leaders and their followers†. She was able to resolve these issues and England rose from these conflicts to world supremacy. What was the political climate of Elizabethan England? How was this climate different than the age immediately preceding Elizabethan times? As mentioned before, there was much conflict between Protestants and Catholics, but when Queen Elizabeth came into power, she mades sure that England and all areas within control were made peaceful once more. This allowed for political tensions to ease, and thus the Golden Age began. During this time, â€Å"England was firmly established as a leading military and commercial power in the Western world†. What was the role of women in Elizabethan England, and how did it compare to the role of men? Women married quite young, the youngest average being around 17 and the oldest being around 24. They wore floor-length dresses (often times with corsets or the like), and very rarely worked. If they did, it was mostly domestic duties like sewing and tailoring. Men, on the other hand, enjoyed all areas of life: working, going to the theatre, traveling around London as they pleased, with their wives (their property) waiting for them at home  most often. However, the degree of their leisure depended on what family a man had been born into, whether it be rich or poor. Still, men were still considered above women and the social and political climates reflected as much. What were the major social classes of the time, and about what percentage of the population did these classes comprise? Within royalty, the highest in the rankings were dukes, the second highest were marquises, and then descending from there, there were earls, viscounts and barons. In normal society, however, there were the highest rankings in the social sphere: nobility, knights, esquires and clergy, the medium ranking in the social sphere: landholding commoners (freeholders, leaseholders, and copyholders), and the lower ranking: townsfolk, laborers, servants, and the lowest of lows: the unemployed or â€Å"beggars†. What forms of entertainment were most popular? Theatre was above all the most popular entertainment (even Queen Elizabeth enjoyed it). Other forms of entertainment included tennis, and bowling on the lawn, also known as just â€Å"bowls†. And of course, gossip was one of the preferred pastimes. How to cite Life in Elizabethan England during the Renaissance, Essays

Pride and predjudice Essay Example For Students

Pride and predjudice Essay Pride and PrejudiceJane Austens Pride and Prejudice, set in Nineteenth century England, is a novel about marriage. Austens feminine writing and weaved storyline creates a novel which can be interesting to read and which women especially enjoy. The novel has a strong theme of marriage as a mother (Mrs. Bennet) desperately trying to marry her daughters off. She didnt care about the quality of the men her daughters were marrying, but was satisfied just as long as they found a man. When her sixteen-year-old daughter Lydia marries Wickham, she is thrilled and proceeds to make plans for visiting her neighbors with her, despite the fact that they had lived togetherfor over a year without being married, and that Wickham was forced into marrying her. Mrs. Bennets strong desire to marry off her children and her unsatisfactory attempts at matchmaking show that in her society, marriage is held in high regard. It is a persons personal worth and the transfer of family fortunes that occurs during a marriage in this time that is probably the most important factor, not how the couple gets along or likes each other. Austen plays on this social behavior and seems to be making a statement. Therefore, I believe that Pride and Prejudice is a social satire. The language of Pride and Prejudice is astonishingly simple and the verbiage frugal, especially for the period in which it is written. There is no drastic action or heroic characters; however, Austen convincingly 1 develops character with it, and her characters, each with their own dialogue and languistical nuances, stand apart very well. Another interesting note about her characters is that at the end of the novel, all of her characters are punished or rewarded according to their actions throughout the course of the book. This shows her moralistic side. This quote, a typical Mr. Bennet speech, occurs when the issue of Kitty going to Brighton is brought up: This is a parade which does one good; it gives such an elegance to misfort une! Another day I will do the same; I will sit in my library, in my night-cap and powdering gown, and give as much trouble as I can or, perhaps, I may defer it til Kitty runs away. Contrasting this to someone like Mrs. Gardiner, as she is quoted here speaking to Elizabeth about Darcys estate, one can see a completely different tone and manner of speaking: My love, should you not like to see a place of which you have heard so much? A place, too, with which so many of your acquaintance are connected. Wickham passed all his youth there, you know. It must also be noted that her male characters are not nearly as developed and refined as her female ones. Men never gathered alone to discuss, or have parties this is reserved for the women. Most of the men arent even taken seriously. But I must give credit to Austen, for as Mark Twain once said, Write what you know about, and Jane Austen probably wouldnt have done so well with her men as she did with her women. This is the basic argument that she is a feminine author, appealing mostly to women. Most importantly, she uses language to make her societys view a marriage look like a joke as evidenced in the language of Mrs. Bennet and of the Miss Bennets. Furthermore, marriage and matchmaking is downplayed in the novels playing with first impressions and their effects. Had Darcy acted a bit more polite at the first dance and Elizabeth less critical of him, then the 2 two of them would probably been married by Chapter VI and what is now a 250+ page novel would have been a 50 page short story. But, contrary to what the romance novels of the past two hundred years seem to tell us, life is not always like that, and oftentimes our personal prejudices and imperfect selves get in the way of our best will, leaving only our libidious egos to judge. Her treatment of characters helps us to see the shallowness of the peoples of her time. Mrs. Bennet, the matchmaker, makes us laugh at the very notion of marriage between some of the p eople in the novel. Kitty and Lydia, however, are caught up in their own frivolous worlds and in the end get what they are eventually seeking, anyway. Lady Catherine, an extremely proud woman, simply looks foolish. Sir William Lucas is the epitome of all that is arrogant and pompous. These characters help to play a part in showing the one-sidedness of the people of this time and in portraying the lack of depth in their marriages, which are usually only for money or prestige. As a conclusion, romance is what a writer like Austen is really good at, and the people of her time would buy it (if it sold well in her time, then shed be financially worry-free). That is why it is written in the form that it is. Pride and Prejudice is essentially a satire of social behavior, especially of marriage. What Austen appears to be asking is Can love really be found in society? According to her book, it is hardly likely. Even though Darcy and Elizabeth appear happy at the end, it is hard to imagine th e Darcy from the first part of the book married to Elizabeth. This long, interwoven theme of marriage can appeal today as social classes and position are factors in peoples marriages Austen seems to be saying that none of this is important, and one should marry someone that he/she really likes as a person, not as a means of prestige. .ubfa2a8ee5467d0f59b3dbe052f667cd0 , .ubfa2a8ee5467d0f59b3dbe052f667cd0 .postImageUrl , .ubfa2a8ee5467d0f59b3dbe052f667cd0 .centered-text-area { min-height: 80px; position: relative; } .ubfa2a8ee5467d0f59b3dbe052f667cd0 , .ubfa2a8ee5467d0f59b3dbe052f667cd0:hover , .ubfa2a8ee5467d0f59b3dbe052f667cd0:visited , .ubfa2a8ee5467d0f59b3dbe052f667cd0:active { border:0!important; } .ubfa2a8ee5467d0f59b3dbe052f667cd0 .clearfix:after { content: ""; display: table; clear: both; } .ubfa2a8ee5467d0f59b3dbe052f667cd0 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ubfa2a8ee5467d0f59b3dbe052f667cd0:active , .ubfa2a8ee5467d0f59b3dbe052f667cd0:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ubfa2a8ee5467d0f59b3dbe052f667cd0 .centered-text-area { width: 100%; position: relative ; } .ubfa2a8ee5467d0f59b3dbe052f667cd0 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ubfa2a8ee5467d0f59b3dbe052f667cd0 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ubfa2a8ee5467d0f59b3dbe052f667cd0 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ubfa2a8ee5467d0f59b3dbe052f667cd0:hover .ctaButton { background-color: #34495E!important; } .ubfa2a8ee5467d0f59b3dbe052f667cd0 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ubfa2a8ee5467d0f59b3dbe052f667cd0 .ubfa2a8ee5467d0f59b3dbe052f667cd0-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ubfa2a8ee5467d0f59b3dbe052f667cd0:after { content: ""; display: block; clear: both; } READ: Lord Of The Flies With Withered Arm Companionship Essay