...Culture-bound syndrome The term culture-bound syndrome was included in the fourth version of the Diagnostic and Statistical Manual of Mental Disorders (American Psychiatric Association, 2000) which also includes a list of the most common culture-bound conditions (DSM-IV: Appendix I). Included in DSM-IV-TR (4th.ed) the term cultural-bound syndrome denotes recurrent, locality-specific patterns of abnormal behavior and troubling experience that may or may not be linked to a particular DSM-IV-TR diagnostic category. Many of these patterns are naturally considered to be illnesses, or at least afflictions, and most have local names. Although presentations conforming to the major DSM-IV-TR categories can be found throughout the world, the particular symptoms, course, and social response are very often influenced by local cultural factors. In contrast, cultural-bound syndromes are generally limited to specific societies or culture areas and are localized, folk, diagnostic categories that frame coherent meanings for certain repetitive, patterned, and troubling sets of experiences and observations. In medicine, a culture-specific syndrome or culture-bound syndrome is a combination of psychiatric and somatic symptoms that are considered to be a recognizable disease only within a specific society or culture. There are no objective biochemical or structural alterations of body organs or functions, and the disease is not recognized in other cultures. While a substantial portion of mental...
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...Journal of Accounting and Economics 7 (1985) 85-107. North-Holland THE EFFECT OF BONUS SCHEMES ON ACCOUNTING DECISIONS* Paul M. HEALY Massachusetts Institute of Technology, Cambridge, MA .02139, USA Received October 1983, final version received September 1984 Studies examining managerial accounting decisions postulate that executives rewarded by earnings-based bonuses select accounting procedures that increase their compensation. The empirical results of these studies are conflicting. This paper analyzes the format of typical bonus contracts, providing a more complete characterization of their accounting incentive effects than earlier studies. The test results suggest that (1) accrual policies of managers are related to income-reporting incentives of their bonus contracts, and (2) changes in accounting procedures by managers are associated with adoption or modification of their bonus plan. 1. Introduction Earnings-based bonus schemes are a popular means of rewarding corporate executives. Fox (1980) reports that in 1980 ninety percent of the one thousand largest U.S. manufacturing corporations used a bonus plan based on accounting earnings to remunerate managers. This paper tests the association between managers' accrual and accounting procedure decisions and their incomereporting incentives under these plans. Earlier studies testing this relation postulate that executives rewarded by bonus schemes select income-increasing accounting procedures to maximize their bonus compensation...
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...Fay Bound (2004) tests the word anxiety and the message conveyed with it in our present day. Vocalizing that the word “anxiety” is being overly used to describe a false disorder and belittle the real disorder. Stating that anxiety was not a word until the 17th century, Bound gives readers the “real” definition to this disorder. Bound also argues that anxiety is not rooted in the mind as previously thought nor can it define the state of someone who is emotionally distressed. Anxiety is not something that should be used loosely and cannot be used to describe abnormal or numerous amount of fears. Bound uses a lot of resources in the journal like various authors, networks and publications of anxiety. One would suppose that Bound would use a...
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...Mean | Lower Bound | 410.911 | | | | Upper Bound | 537.104 | | | 5% Trimmed Mean | 461.956 | | | Median | 437.000 | | | Variance | 38923.356 | | | Std. Deviation | 197.2900 | | | Minimum | 169.9 | | | Maximum | 975.0 | | | Range | 805.1 | | | Interquartile Range | 219.1 | | | Skewness | 1.096 | .374 | | Kurtosis | 1.011 | .733 | Sale Price | Mean | 454.223 | 30.4397 | | 95% Confidence Interval for Mean | Lower Bound | 392.652 | | | | Upper Bound | 515.793 | | | 5% Trimmed Mean | 441.219 | | | Median | 417.500 | | | Variance | 37063.085 | | | Std. Deviation | 192.5178 | | | Minimum | 165.0 | | | Maximum | 975.0 | | | Range | 810.0 | | | Interquartile Range | 216.4 | | | Skewness | 1.159 | .374 | | Kurtosis | 1.184 | .733 | Days to Sell | Mean | 106.00 | 8.256 | | 95% Confidence Interval for Mean | Lower Bound | 89.30 | | | | Upper Bound | 122.70 | | | 5% Trimmed Mean | 102.64 | | | Median | 96.00 | | | Variance | 2726.513 | | | Std. Deviation | 52.216 | | | Minimum | 28 | | | Maximum | 282 | | | Range | 254 | | | Interquartile Range | 68 | | | Skewness | 1.078 | .374 | | Kurtosis | 2.022 | .733 | 2. Descriptive Statistics for 18 No Gulf View Condominiums Mean List Price: $ 212805 Mean Sale Price: $203188 Mean Days to Sell: 135 Descriptives | | Statistic | Std. Error | List Price | Mean | 212.806 | 11.5365 | | 95% Confidence Interval for Mean | Lower Bound | 188.466...
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...Scenario Analysis After the NPV is calculated, what do we do? Do we invest in the project and go to the next project? Probably not. We examine the project in more detail. Remember, the cash flows are estimates and actual cash flows will be different than our estimates. We look at the changes in NPV and cash flows by asking “What if” questions. We will examine some of the methodologies for asking these “What if” questions. The goal is to develop some estimate of the forecasting risk and identify the components that are most critical to the success of a project. When we examine a project with the projected cash flows, we will call this our base case. With the probability for errors in our cash flow projections, we establish upper and lower bounds on the various components of our projects. For example, the base case for sales may be 100 units with a lower bound of 90 and an upper bound of 110. The base case may have some error in it, but we are reasonably confident that sales will not vary more than 10 units in ether direction. There are many combinations of the upper bound and lower bound for all of the various components. In general, we examine 2 scenarios, the worst case and best case scenarios. In the worst case we use the least favorable bounds for each component, the lowest revenues and the highest costs. This will produce the lowest cash flows. In the best case we use the most favorable combinations, the lowest costs and the highest revenues. These...
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...In bound logistics Sony engages in a series of complex In bound logistics activities that the company either possess or provided by third parties. As the company expands, Sony also gain to engage third parties such as Flextronics and Solectron to manufacture some of its product components so that the company will continue to possess sufficient wave length to engage in its core businesses and core competencies. To lower its cost of production Sony also restructured and shut down some manufacturing facilities. In fact, the company has shifted some of its production plants to low cost counties such a china take advantage on the cheaper labor cost. The ability to manage the complex and geographically dispersed in bound logistics activities is certainly Sony’s strength....
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...different work experience at the company. * To investigate if the mean JSL differs between the branches of the company. The data set used for the analysis: Variable | How the variable is measured | Branch | Branches of the company:1= TESS-Nizhnevartovsk, TESS-Kogalym2= TESS Head Office, TESS-Surgut3=TESS-Tyumen, TESS-Khanty-Mansiysk | Number | Number of the respondent | Work_Exp | Work Experience in JSC “TESS”:1= 2 year or less 2= more than 2 years | JSL | Job Satisfaction Level:Ratings from 1 to 5 where 1= very unsatisfied, 5= very satisfied and 0= no answer/blank | 1.2. Revised Data. Test for Normal Distribution To proceed with the analysis it is necessary to determine if the data are distributed normally. The Histogram below as well as the Descriptive Statistics (Appendix 1, Table 1b) show that the data distribution is leptokurtic (kurtosis is 2,021) and negatively skewed (skewness -,240). We can determine several outliers (Appendix 1, Table 1c, Table 1d) with extreme ratios. In cases #46 and #178 JSL is more than the highest option provided in the questionnaire. That could be a mistake in data entering or the respondent wanted to emphasise his/her satisfaction level. These cases were delisted. Cases with “0” responses are to...
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...facts of the Case, * Issues before the Court, * Issues which were determine by the Court, * Identifying such issues if any, which the Court did not determine, * Properly stating the Decision of the Court, * The reasons as identified by the Court for its Decision, * Your analysis of whether the issues were framed properly or not, * Your analysis as to the correctness of the reasoning of the Court and * Your Opinion on the impact of the decision on the Law in general. The Law as it stood before the Case Pre-existing Duty Rule: This case was decided on the basis of Principle of CONSIDERATION under the existing Law of Contracts and the law was same before the ruling of this case. When a seaman is bound by his contract of service to serve for a particular voyage, a promise to increase his wages, unless there is increased duty or hazard, does not bind the promisor.2 It is otherwise, however, if the promise is made in consideration of increased peril and labor under circumstances which would have justified the seaman in throwing up the contract. The Judgment was inspired by a preceding case Harris v. Watson. However the applicability of Stilk v Myrick was still debatable until it was overturned by Williams v Roffey Bros & Nicholls (Contractors) Ltd. Facts Of The Case This is related...
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...We are Bound for the Promised Land The extract text from A. E. Watterson’s novel ‘We are Bound for the Promised Land’ is about Eilean who is a young girl. She lives with her parents and her two sisters Mary and Fiona. The sisters and Eilean work on the farm with their mother, while the father is a priest. The family is a very traditional and religious family. A priest is a person who works at the church and helps people, listens to them and talks to them about there’s personal or religious problems. You can describe a priest as a soft and gentle person. Eilean’s father doesn’t act kind and gentle at home. He is very dominant and everything has to be like he wishes at home. “There are no buts about it. It needs to be done.” There is no place for the other family member’s opinions, they have to follow the father’s order and ask him for permission. Everyone in the family obey the father except Eilean. She is the most individual person in the family who goes against her father. In page three of the text ‘We are Bound for the Promised Land’ Angus describes Eilean and Lewis as cowards, but Eilean tells him that she is not a coward and not afraid. She promises to take with them to the beach at a Sunday, to prove that she is not a coward or afraid. Angus and Lewis are Eilean’s friends. They spent time together and her father doesn’t like it. “Katie MacInnes and her friends are lovely girls, you should try to be a bit more like them”. He says. The father doesn’t like that his...
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...Submitted to Dr. Morris L. Baker In partial fulfillment of course requirements for DSMN 500 – Discipleship Ministries Arlen Pfenninger Dover, Delaware July 7, 2012 Table of Contents Cover Page----------------------------------------------------------------------------------------------- 1 Introduction of Spiritual Development of First Baptist Church-----------------------------------3 Needs Within Adult Ministry--------------------------------------------------------------------------5 Objectives of Honor Bound Ministries---------------------------------------------------------------6 Goal Statement-------------------------------------------------------------------------------------------6 Target Group---------------------------------------------------------------------------------------------7 Competencies Expected of Leadership---------------------------------------------------------------7 Goals of Honor Bound Ministries---------------------------------------------------------------------8 Selection of Content-------------------------------------------------------------------------------------9 Organization of Content---------------------------------------------------------------------------------10 Learning Experiences------------------------------------------------------------------------------------12 Organization of Learning Experiences-----------------------------------------------------------------13 Action Plan-----------...
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...the call and immediately exercise it. This would cost $3 for the call and $40 for the stock. Then the stock would be immediately sold for $44, netting a risk-free profit of $1. In other words, the investor could obtain a $44 stock for $43. Since everyone would do this, it would drive the price of the call up to at least $4. If the call were European, however, immediate exercise would not be possible (unless, of course, it was the expiration day), so the European call could technically sell for less than the intrinsic value of the American call. We saw, though, that the European call has a lower bound of the stock price minus the present value of the exercise price (assuming no dividends). Since this is greater than the intrinsic value, the European call would sell for more than the intrinsic value. Then at expiration, it would sell for the intrinsic value. 3. (Lower Bound of a European Call) The call is underpriced, so buy the call, sell short the stock, and buy risk-free bonds with face value of X. The cash received from the stock is greater than the cost of the call and bonds. Thus, there is a positive cash flow up front. The payoffs from the portfolio at expiration are as follows: |...
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...intended that the agreement is made to be legally bound. Contracts are consensual transactions and both parties involved must be in complete harmony. Another element of agreement is it requires a like-mindedness...
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...The specificity of albumin binding experiment was to determine the binding interactions that occur between serum albumin and three synthetic dyes with the use of electrophoretic procedure. Whole blood, or plasma. Clots upon standing and if the clot is removed, the remaining straw colored fluid is called serum. The major protein in serum is albumin which functions as a carrier molecule for the transport of certain small molecular weight compounds in blood. Molecules that bind to serum albumin are fatty acids, hormones and some synthetic dyes. In this experiment the synthetic dyes used are Bromophenol Blue, Ponceau S and Orange G. we observed that free dyes not bound to albumin migrate faster that albumin or dyes bound to albumin. This separation enabled use to differentiate between albumin-bound dye and free dye not associated with the protein. Our results were compared to Anderson to see where we failed. Results Group 4 This group shows the ligand binding is protein specific. We see that serum albumin binds bromophenol blue while hemoglobin doesn’t. our results corresponds very close to Anderson’s as the mixture with hemoglobin shows no binding occurred, the hemoglobin and the dye are very separated. The mixture with albumin showed binding with the dye. While the others were left as free dye. Tube/lane # | Buffer | Protein | Bromophenol blue | 1 | 20ul | 0 | 5ul | 2 | 10ul | 10ul hemoglobin | 5ul | 3 | 20ul | 0 | 5ul | 4 | 10ul | 10ul BSA | 5ul | Fig4 . the...
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...and far more advanced than anyone during his time had heard. In book seven, the allegory of the cave is introduced. This is one of the most talked about ideas in philosophy. This allegory is Plato's way of showing the effect of education on the souls of humans. A group of people have been stuck in a cave since their birth. Their necks, and legs are bound by chains, so that they may not turn around. Behind them, there is a large fire that never ends, never burns out. In front of the fire, there is a wall, wide enough for humans to walk on. He calls these humans, "puppeteers." The reason why he calls them that, is because they are...
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...Zeus/Jupiter has been given many different character traits, based mostly on the idealized views of certain human qualities. In Aeschylus’ Prometheus Bound and Plautus’ Amphitryon the god assumes two very different roles. In both works he also shows the various way that he exercises his power, and treats those whom he views as inferior to himself. In tragedy Zeus is typically shown in a more harsh and serious manner, while in comedy he seems to be a less tyrannical leader and more of a foolish and self absorbed one. Not to say that Zeus is fundamentally different in these separate types of work, but he most certainly takes a different stance upon his throne. In Prometheus Bound, Zeus is “betrayed” by Prometheus and as a result of his actions Prometheus is punished. In this tragic work Zeus is shown to be a very harsh leader. For example when Hephaestus tells Prometheus, “You'll cry out often, in sorrow, pain, regret it will do you no good. Zeus is not to be won over. He is harsh, as all those new to power are harsh” (Aesch. Prom. 36-38). Here Hephaestus is trying to explain to Prometheus that the punishment that he is to endure will be terrible and no matter how much he suffers and begs he will not convince Zeus to free him. This whole exchange shows that Zeus is not interested in the welfare of his fellow gods, but he cares more about the fact that he be view as a ruler with an iron fist. This most certainly shows Zeus in a tyrannical and abusive way. In addition to being characterized...
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