Summary of IAS 18 Essay Example for Free

Summary of IAS 18 Essay Revenue: the gross inflow of economic benefits (cash, receivables, other assets) arising from the ordinary operating activities of an entity (such as sales of goods, sales of services, interest, royalties, and dividends). [IAS 18.7] Measurement of Revenue Revenue should be measured at the fair value of the consideration received or receivable. [IAS 18.9] An exchange for goods or services of a similar nature and value is not regarded as a transaction that generates revenue. However, exchanges for dissimilar items are regarded as generating revenue. [IAS 18.12] If the inflow of cash or cash equivalents is deferred, the fair value of the consideration receivable is less than the nominal amount of cash and cash equivalents to be received, and discounting is appropriate. This would occur, for instance, if the seller is providing interest-free credit to the buyer or is charging a below-market rate of interest. Interest must be imputed based on market rates. [IAS 18.11] Recognition of Revenue Recognition, as defined in the IASB Framework, means incorporating an item that meets the definition of revenue (above) in the income statement when it meets the following criteria: †¢ it is probable that any future economic benefit associated with the item of revenue will flow to the entity, and †¢ the amount of revenue can be measured with reliability IAS 18 provides guidance for recognising the following specific categories of revenue: Sale of Goods Revenue arising from the sale of goods should be recognised when all of the following criteria have been satisfied: [IAS 18.14] †¢ the seller has transferred to the buyer the significant risks and rewards of ownership †¢ the seller retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold †¢ the amount of revenue can be measured reliably †¢ it is probable that the economic benefits associated with the transaction will flow to the seller, and †¢ the costs incurred or to be incurred in respect of the transaction can be measured reliably Rendering of Services For revenue arising from the rendering of services, provided that all of the following criteria are met, revenue should be recognised by reference to the stage of completion of the transaction at the balance sheet date (the percentage-of-completion method): [IAS 18.20] †¢ the amount of revenue can be measured reliably; †¢ it is probable that the economic benefits will flow to the seller; †¢ the stage of completion at the balance sheet date can be measured reliably; and †¢ the costs incurred, or to be incurred, in respect of the transaction can be measured reliably. When the above criteria are not met, revenue arising from the rendering of services should be recognised only to the extent of the expenses recognised that are recoverable (a cost-recovery approach. [IAS 18.26] Interest, Royalties, and Dividends For interest, royalties and dividends, provided that it is probable that the economic benefits will flow to the enterprise and the amount of revenue can be measured reliably, revenue should be recognised as follows: [IAS 18.29-30] †¢ interest: using the effective interest method as set out in IAS 39 †¢ royalties: on an accruals basis in accordance with the substance of the relevant agreement †¢ dividends: when the shareholders right to receive payment is established Disclosure

Macbeth Film Comparison Essay Example for Free

Macbeth Film Comparison Essay Compare and contrast the opening scenes of Polanskis 1971 film version of Macbeth with Geoffrey Wrights 2007 adaptation. Roman Polanskis and Geoffrey Wrights adaptations of Shakespeares Macbeth are filmed in different styles despite being based on the same play. This may be to suit a different audience or convey a different message to one another. Roman Polanskis 1971 reproduction opens on a wide angle shot of a beach with a sunrise coming up over the horizon. This creates a feeling of morning, and that this is just the start of a storyline. After this, three old, weathered women appear and dig a hole in the sand- allowing a mysterious atmosphere to develop, which leaves the audience wanting to know more. The witches then bury a dagger encased in a severed hand and a hangmans noose. These items allow the audience to ponder upon the connection of the items. The witches then say their goodbyes and wander off along the beach, the only sound being the squeaking of their cart used to haul the ritual items in. This shot is quite simple, but it creates a feeling of anticipation. Geoffrey Wrights 2007 adaptation opens in a more 21st century blockbuster style, with attractive young schoolgirls playing the part of the witches who vandalise a graveyard by gouging out the eyes of statues of angels and spraying the eyes of the statues with red spray paint. This is quite an aggressive scene to start with, and sets the pace for the rest of the film. Compared to Polanskis version, this introduction offers a more up-beat feel, instead of the more sombre style of the 1971 film. The camera then pans round to a close-up of Macbeths face whose attention is drawn to the young schoolgirls as they wander past him. He then looks at his wife who is kneeling over their dead sons grave crying. Again, another close-up, but this time of Lady Macbeths face which at this point is not particularly attractive. This could show Macbeths desire for a prettier woman in the schoolgirls, and reality- the less attractive sight of his wife; but in the end, no-one knows what he is thinking, just that he is not comforting his wife. Here, the atmosphere is quite tense- lots of things are happening at one time which makes you feel like you are there, in Macbeths hectic, confused mind. In relation to Polanskis film, this film is less mysterious and makes you expect fewer twists because there have been not many so far. The title graphics in Polanskis film are set in a Roman style font, Seriffed and coloured black. The aged font emphasizes the fact that the film is very traditional. This style of writing is often used in newspaper articles. The 2007 adaptation uses a much more modern, contemporary sans-serif font. The text is coloured red- a recurring theme in this film. In the 1971 version, a wide angle shot of the beach is the start of the film. This wide angle shot is used throughout the first scene to depict the bleak landscape that the film is set in. The wide shot could also be showing us the bigger picture- that there are many little thing that make up the plot of Macbeth, and this is just one little thing on a wide, open beach. Geoffrey Wrights film does not include many wide- angle shots in the first few scenes. This is most probably because of the action-packed nature of the film. Therefore the camera follows the action intensely- for example following the witches around the graveyard. This gives the audience an adrenalin rush- especially in the action scenes where the audience can perceive themselves to be taking part in the violence. In both films however, close-up shots of the faces of the main characters are shown. In Polanskis film this is to show mainly emotion- the creepy expressions of the witches, and Macbeths blank expression when shown in a close-up. When Macbeth is first shown, invaders are being hung in the background- but Macbeth retains his blank facial expression- suggesting that he has no feelings for those being hung. Geoffrey Wrights film shows close-ups of the faces of the witches defacing the statues at the graveyards. These shots show the determination that the witches show by their facial expressions to destroy all that has to do with God and heaven in the graveyard. The close-ups of Lady Macbeths face show her weakness in her love for her dead child. Polanskis film uses very weak morning light as a setting for the beach scene. This gives a dull, grey, washed out look to the beach. The beach seems quite uncomfortable, as it is daybreak and there is almost no light and the open beach makes you feel cold inside creating an atmosphere that hints to you that something bad is about to happen. Similarly, the 2007 version seems to be shot in the day, but there is very little light as the graveyard is overcast. Despite this, the graveyard feels more comfortable due to the auburn hair of the witches which seem to emit warmth and light- allowing the audience to feel more relaxed and enjoy the action scene that follows. Polanskis film opens with the witches burying strange items that all link to death and suffering- a dagger, a noose and a severed hand. Blood (possibly a symbol of murder) is then poured over the items. The witches then spit on either side of themselves, possibly to bind themselves to the witchcraft they are taking part in. the weather at that time is bleak ,and a thunderstorm is brewing- possibly suggesting a little cheaply hat something bad is about to happen. At that point, after the title sequence, the king gallops onto the beach to the sound of trumpets- symbolic of royalty and fame. In Geoffrey Wrights adaptation, a recurring theme of red is used from the start of the film. This colour represents blood, murder, death, danger, and the underworld. For example, the witches hair is Auburn, suggesting that they pose a mild danger to Macbeth. Also, The Cawdor- the bar which is used as a drugs den, has red wallpaper- suggesting that it is part of the underworld. The witches vandalise a graveyard at the start of the film, showing their hatred towards God and heaven. They gouge out the eyes of the angels- possibly making them blind to what is about to happen. Red spray paint is forcefully sprayed in the eyes of the statues, also making them oblivious to the witchcraft about to take place. Crosses are also defaced- possibly a reference to Macbeths worries about his afterlife. After the vandalism, the girls quieten down, possibly showing an ounce of respect seen as though the place they just demolished is a graveyard. Macbeth is dressed in casual attire, but in black, as in the introduction, he is supposed to be mourning his sons death. Macbeths wife also lays down white roses- symbols of love and innocence- ironic as in the end, nobody seems to be innocent! Later on, as Macbeth and his gang chase a drug dealer from the underworld (with the prevailing colour of red), yellow street lights and buildings are shown- this separated the real world from the underworld. This shows the audience that Macbeths actions are not within the realms of what a normal person would do, and that in order to carry on with his normal life; he must keep his actions inside the underworld. Music is an important part in setting the scene for a film, and in Roman Polanskis film, a droning, repetitive, chaos-inducing tune is used which shows the kookiness of the witches. When Macbeth is shown, a drum beat, not dissimilar to that of an army march beat is used. This shows how Macbeth is a soldier and will fight for his king. The King has music played on a trumpet- vey regal and flattering, this shows his position clearly as a monarch. The music played for the different characters is mostly to show who they are in terms of status; and the music is used instead of a lengthy introduction, allowing the audience to apply stereotypes to the different characters via the music and paint a picture in their minds about the character, but on a deeper level than shown on screen. While the title graphics are showing, fighting sounds are played- simulating the sounds of a battlefield. Plus with swords clanging and maces clashing, the audience are allowed to recreate their own battle in their minds without the help of visual hints. The 2007 version uses similarly annoying, grating noises for the witches- but this time using hissing sounds- possibly a link to the devil posing as a snake in the Bible story of Adam and Eve, where the snake fools Eve into eating the Apple, who then fools Adam into also eating the apple- an uncanny resemblance to the tragedy of Macbeth. Instead of showing a blank screen while showing the title credits, Wright preferred to show a gung-ho showdown between Macbeths gang and an Asian gang. Here, the music is loud and upbeat in contrast to the hissing beforehand- just like the 1971 version. Possibly in an attempt to entice the audience of the 21st century, Wright uses very violent scenes- such as depicting men being shot with submachine guns by Macbeth. Again- this may have been done to excite the audience; and instead of letting the audience make up the fight in their minds, a graphical representation has been put on a plate for them. This was not done in 1971 due to the social taboos against showing excessively violent scenes in films- a theme that runs right through the 2007 version as nowadays, these types of scenes are generally being seen as more and more acceptable; despite many believing that suggesting is much more powerful than stating- as could be the case in Wrights version. Roman Polanskis film shows witches dressed in ragged clothes, unwashed and with no shoes. This allows the audience to see immediately that these women are strange, and not very wealthy. The king on the other hand is shown to wear a fine suit of armour, with a polished helmet- showing his social importance and wealth. Macbeth lies in the middle of the two extremes- not exuberantly poor like the witches- as he wears chainmail and shoes; but not very wealthy and important- as he has no banner or shiny helmet. This simplistic method of categorising people shows the simplistic way in which Polanski is trying to depict the characters and show the audience how Macbeth is lodged between the two extremes of wealth and social status. When Macbeth meets up with his gang for the action sequence, all of his gang are dressed casually in dark clothes. All except the gangs Consigliere (the Kings son) who is dressed in a smart black suit with a red tie- again, with reference to the recurring theme of red, this time showing him as royalty, and as having a higher social status than the other gang members. Hair is an important part of first impressions- in Polanskis film, Macbeths hair is not shown in the introduction, and is hidden by a chainmail hood. This could hint at Macbeth being sheltered from evil and guarded due to his hood acting as a safety blanket. The King wears a crown- a symbol of true royalty, and his hair is uncovered- possibly showing that he is weak. Geoffrey Wrights adaptation also depicts the King as being weaker than the other characters when his hair colour is looked at. The King is shown as having very fair, blonde hair- again being a symbol of innocence and weakness. The witches in Polanskis film have different hairstyles- two have hoods- like Macbeths but made of cloth, and one has dirty, unwashed brown hair. This array of hairstyles allows the audience to realise that the witches are individuals, and are not all identical in the way they behave. On the other hand, the 2007 version shows all of the witches having the same hairstyle and colour- that being red- with connotations to blood and death. This also is trying to show the audience that they are quite aggressive and possibly have links to the devil. Roman Polanskis film depicts Macbeth with 1970s style censoring- no explicitly violent or sexual scenes; but traditional hints at what is happening. Wrights version is essentially a film from a totally different time period- showing excessive violence to help the modern audience understand what is going on. I think that despite the sometimes cheesy details of the film, Polanski has created a classic that really entices the audience and makes them wonder what is going on when subtle hints are dropped directing the viewer on the right direction in terms of their mental picture of the scene. The 2007 version shows how complacent modern-day audiences have become with violence and nudity in films. I think that this is mostly down to the filmmakers wanting to make the film more exciting- in some ways they have, as the action scenes in the film can be quite gripping. But as a teenager, I think that more needs to be done in order to let my imagination get to work and try to think of what is really happening, and what is the film trying to tell me beyond the gratuitous violence.

History of African Law

History of African Law It would be impossible to provide a history of African law without exploring the major influences of the European countries that colonised most of the African continent in the Eighteenth and Nineteenth centuries. The major legal influences in the African continent come mostly from English, French and Dutch law, as those were the main colonisers in this area. The different countries that brought their laws with them when they took over control of the particular countries have moulded the law in Africa in their own image. Some of the oldest legal systems in the world began first in Africa many thousands of years ago. For example the laws of Ancient Egypt utilised a particular type of civil code, which was based on the concept of Ma’at. The Ma’at was an informal system involving such principles of social equality and impartiality. The Maat was portrayed as being responsible for the regulation of the seasons, stars and the actions of both mortals and the deities. Some of th e laws of the countries in Northern Africa are still primarily based upon on French and Islamic law. One example of this is Algeria, which remained under direct French rule for over one hundred years and it is plain to see the French legal influences in many different areas of their legal system. Algeria became a sovereign state in 1962 but still retains many facets of Roman law that it has inherited from the French colonialists. A brief summary of the legal history of the entire African continent is impractical and so the focus of this piece will be mainly on the history of South African law as it is demonstrative of the continent as a whole, as it contains all the same themes that are present in the majority of African countries. South Africa has a mixed legal system, comprised of the combining of several distinct legal traditions. The original Dutch colonisers in the Seventeenth century brought with them a civil law system; a common law system was inherited from the later English colonisers in the Eighteenth and Nineteenth centuries, and indigenous law, often referred to as African ‘customary law’. The interrelationship between these individual traditions is very complex, with the influence of English law being the most noticeable in procedural characteristics of their legal system and set up and methods of judiciary. There is a major Roman law influence in the legal system in addition, which is most visible in its substantive private law. More recently in the late Twentieth century another component has been added to this mix and that is the constitution. This interrelation of vastly different legal systems and methods is visible throughout the continent and no exploration of the history of African law would be complete without an analysis of the individual sources of this law itself. Throughout the majority of the African continent it is most difficult to discover the history of the legal systems that were in existence prior to the Europeans arriving. The reason for this is because with the exception of a few countries such as Egypt, there was no formal written history of laws in most African countries. Seemingly to amplify this problem was the failure of the Dutch, British and other European regimes to record the laws of pre-colonial Africa. From the middle of the Seventeenth century, with the arrival of Dutch explorers in the Cape of Good Hope, the spread of the Roman-Dutch based legal system gathered momentum and quickly became the recognised legal system of not only South Africa but the majority of African countries The situation for many years in South Africa was wherever British law does not stand, Roman-Dutch law forms the fall back to which the country looks towards to ensure clarity in its law. In the case of South Africa, which is highlighted in many ot her countries including Zimbabwe, after the Second World War, Britain and the other European colonists of Africa gradually lost influence and this led to the creation of numerous Republican regimes. The Republic of South Africa was formed in 1961, but many of English laws and facets of the English legal system were incorporated into and now form the bedrock of South African law. The current situation in South Africa is that the fundamental source of laws in the country is the 1996 Constitution, which was formed by virtue of the Constitution of South Africa Act 1996. Any law or action that breaches the provisions of this Constitution is illegal. The sources of South Africas law have been briefly explored above and will now be further elaborated upon. The current position in South Africa reflects the situation in many post-colonial African nations in terms of the sources of its legal system. It is made up of the following components: Statutory law which is formed by the legislative institution It is the codified part of the South African Law. These laws are contained in Acts and various subordinate legislation, which is passed by the Parliament of South Africa Common law, which comprises of judicial precedent taken from case law, which is based on the same tradition of precedent as that which applies in England and Wales and from case law and the Roman Dutch ‘old authorities’. Roman Dutch Law, which is prevalent throughout large parts of Southern Africa, is a legal system that is fundamentally based on Roman law. This was the legal system that was operative in the Netherlands throughout the Eighteenth and Nineteenth centuries. There are many African countries whose legal systems are still based upon Roman Dutch law and Lesotho, Swaziland and Namibia are the most prominent examples. African customary law Foreign and international law. The laws of South Africa that are not contained in Acts passed by Parliament are those based on common law. The development of the Common Law system of South Africa is made possible by the fact that the South African courts follow the UK system of legal precedent or ‘stare decisis’.

In act four of The Crucible, Arthur miller shows the varying views of :: Essay on The Crucible

In act four of The Crucible, Arthur miller shows the varying views of justice of the characters How does Arthur Miller use a range of dramatic techniques in Act 4 to conclude his exploration of the theme of justice? In act four of ‘‘The Crucible’’, Arthur Miller shows a turning point for some of the characters and that they have an unfair and incorrect viewpoint of justice. In order to understand this, we need to look at how harshly John Proctor comes about to be judged by his wife and himself. Another key idea to explore is how Judge Danforth does not seem very fair in making judgements, as he believes he is honest and scrupulous whereas he is a strong believer of theocracy and his view of justice is warped. Another of the writer’s concerns is how a society ensures justice and fairness when it believes that its fundamental beliefs are under attack. John Proctor is at first one of the only characters in Salem who sees the injustices of the court. Due to his ethical and moral beliefs, he believes that by the end, the right thing will come about and justice will be served. Proctor is able to see that Abigail is using her authority to get rid of Elizabeth so she can take her place as his wife. "I'll not give my wife to vengeance." By saving his wife and friends, he himself ends up condemned. He does the right thing and dies for it, and once again, the court failed to recognise the truth because they were relying on their rulings of intangible evidence. By the end, Proctor seems purified as he does what is good even if it is going to kill him. In the film version, an extra scene shows Abigail talking to Proctor while he is imprisoned where she asks him to run away with her. However, by this time it is apparent that his feelings for her have changed and blue lights show this coldness. It becomes obvious that by this time he does not care about Abigail and even hates her. Furthermore, Proctor seems to take on the role of Jesus as he was persecuted and executed in similar ways to him. In addition, just before Proctor was hanged, Elizabeth said to him â€Å"You take my sins upon you† and Jesus took other people’s sins and died for them. These dramatic techniques cause the audience to think of Proctor as a heroic person who has done nothing wrong. Proctor’s pride was the main reason for his death because he felt bad about what he had done with Abigail and then lied to try to save his

Microsoft Antitrust Paper -- essays research papers fc

Viewed together, three main facts indicate that Microsoft enjoys monopoly power. First, Microsoft's share of the market for Intel-compatible Personal Computer (PC) operating systems is extremely large and stable. Second, Microsoft's dominant market share is protected by a high barrier to entry. Third, and largely as a result of that barrier, Microsoft's customers lack a commercially viable alternative to Windows, the operating system of all PC's. Microsoft enjoys so much power in the market for Intel-compatible PC operating systems that if it wished to exercise this power solely in terms of price, it could charge a price for Windows substantially above that which could be charged in a competitive market. Moreover, it could do so for a significant period of time without losing an unacceptable amount of business to competitors. In other words, Microsoft enjoys monopoly power in the relevant market. Microsoft possesses a dominant, persistent, and increasing share of the world-wide market for Intel-compatible PC operating systems. Every year for the last decade, Microsoft's share of the market for Intel-compatible PC operating systems has stood above ninety percent. For the last couple of years the figure has been at least ninety-five percent, and analysts project that the share will climb even higher over the next few years. Even if Apple's Mac OS were included in the relevant market, Microsoft's share would still stand well above eighty percent. Microsoft's dominant market share is protected by the same barrier that helps define the market for Intel-compatible PC operating systems. As explained above, the applications barrier would prevent an aspiring entrant into the relevant market from drawing a significant number of customers away from a dominant - 1 - incumbent even if the incumbent priced its products substantially above competitive levels for a significant period of time. Because Microsoft's market share is so dominant, the barrier has a similar effect within the market: It prevents Intel-compatible PC operating systems other than Windows from attracting significant consumer demand, and it would continue to do so even if Microsoft held its prices substantially above the competitive level. Microsof... ...-interest. - 4 - Bibliography New York Times: "How Microsoft Sought Friends In Washington." 7 November 1999: A33 "Microsoft's Horizon." 7 November 1999: A33A "A Breakup Of Microsoft? Possibly, but Investors Shrug It Off." 9 November 1999: C1-C16 "Prosecutors Seeking To Break The Grip Of Windows System." 10 November 1999: A1-C30 "Microsoft Faces A Class Action On 'Monopoly.'" 22 November 1999: A1-A16 USA Today: "Conservative judge at helm of Microsoft talks." 22 November 1999: B1-B2 "Microsoft findings spur lawsuit findings." 23 November 1999: B2 The Wall Street Journal: "Microsoft Hopes for GOP Savior, but States Are Problem." 9 November 1999: A28 Financial Times: "Experts say Microsoft case will drag on." 9 November 1999: 11 - 5 - Microsoft Antitrust Paper -- essays research papers fc Viewed together, three main facts indicate that Microsoft enjoys monopoly power. First, Microsoft's share of the market for Intel-compatible Personal Computer (PC) operating systems is extremely large and stable. Second, Microsoft's dominant market share is protected by a high barrier to entry. Third, and largely as a result of that barrier, Microsoft's customers lack a commercially viable alternative to Windows, the operating system of all PC's. Microsoft enjoys so much power in the market for Intel-compatible PC operating systems that if it wished to exercise this power solely in terms of price, it could charge a price for Windows substantially above that which could be charged in a competitive market. Moreover, it could do so for a significant period of time without losing an unacceptable amount of business to competitors. In other words, Microsoft enjoys monopoly power in the relevant market. Microsoft possesses a dominant, persistent, and increasing share of the world-wide market for Intel-compatible PC operating systems. Every year for the last decade, Microsoft's share of the market for Intel-compatible PC operating systems has stood above ninety percent. For the last couple of years the figure has been at least ninety-five percent, and analysts project that the share will climb even higher over the next few years. Even if Apple's Mac OS were included in the relevant market, Microsoft's share would still stand well above eighty percent. Microsoft's dominant market share is protected by the same barrier that helps define the market for Intel-compatible PC operating systems. As explained above, the applications barrier would prevent an aspiring entrant into the relevant market from drawing a significant number of customers away from a dominant - 1 - incumbent even if the incumbent priced its products substantially above competitive levels for a significant period of time. Because Microsoft's market share is so dominant, the barrier has a similar effect within the market: It prevents Intel-compatible PC operating systems other than Windows from attracting significant consumer demand, and it would continue to do so even if Microsoft held its prices substantially above the competitive level. Microsof... ...-interest. - 4 - Bibliography New York Times: "How Microsoft Sought Friends In Washington." 7 November 1999: A33 "Microsoft's Horizon." 7 November 1999: A33A "A Breakup Of Microsoft? Possibly, but Investors Shrug It Off." 9 November 1999: C1-C16 "Prosecutors Seeking To Break The Grip Of Windows System." 10 November 1999: A1-C30 "Microsoft Faces A Class Action On 'Monopoly.'" 22 November 1999: A1-A16 USA Today: "Conservative judge at helm of Microsoft talks." 22 November 1999: B1-B2 "Microsoft findings spur lawsuit findings." 23 November 1999: B2 The Wall Street Journal: "Microsoft Hopes for GOP Savior, but States Are Problem." 9 November 1999: A28 Financial Times: "Experts say Microsoft case will drag on." 9 November 1999: 11 - 5 -

Essay --

Based on research, Gen Y seek more workplace flexibility, better balance between their workplace and personal life, to give themselves a higher job satisfaction.To accommodate to this need, HR in companies can adapt with a a flexible work hour. This includes shifting their work hours to accommodate their own schedules and are interested in working outside the office where they can stay connected by way of technology. Gen Y believe that the 40 hours per week target can be achieved in a more smarter way, where they could also give an effective productivity. Generation Y occupants are not convinced that such early career sacrifices are worth the potential rewards. A balance between their personal and work lives is more important to them. While the elder generations are confined in a strict 8am-5pm schedule, flexible work hour which emphasises only on a few hours of core hours in work should be introduced. For example, this core hours are the compulsory hours in which employee should be in office. During this time, engagement sessions, discussions and meeting shall be done in order to continue the job efficiently.Besides, HR should also introduce flexibility in timeframe where employee could arrange their workshedule where they work 4 days per week for 10 hours each day, followed by 3 days on leave. This enables them to increase productivity and at the same time provide contribution with the same time constraints. Due to the high priority given to family needs before work, HR can adapt and come up with unique family packages in which they could have a nursery for babies in workplace. This enables working mothers to take care and have an eye on their child while in work. This lifestyle promotes the healthy culture of that organization... ... the jobs we they after. Generation Y commit to the ideal of working smarter, not harder. For the independent Generation Y worker, the 9-5 workday hosts many pockets of wasted time; one being the daily commute. This is what the Generation Y worker thinks about, and why they value an open-minded employer. When applicable, offing your employees a telecommuting option can save time, money and the environment. Do you absolutely need them in the office? Then don’t give telecommuting a second thought, but do extend wellness benefits by offering reimbursements for gym memberships or by replacing swivel chairs with posture-pleasing exercise balls. Also, making conscious steps to keep the company green wherever feasibly possible (i.e. recycling bins, proper disposal of printer cartridges, energy efficient equipment) will help satisfy the socially conscious Generation Y.

Cognition, Memory and Perception Essay

Forgetting is the inability of a person to retrieve, recall or recognize information that was stored or still stored in long term memory. (McLeod, S. A. 2008). In terms of short term memory, forgetting is caused by interference between past and new information that most modern accounts that holding on to. In some older models, forgetting is explained using a process of passive deterioration of information. Comparing both accounts, interference seems to have a better explanation of forgetting. Secondly in terms of long term memory, forgetting occurs when one fails to remember and unable to reactivated the memory circuit of given information. In general, forgetting seems to happen in between short term and long term memory. It will occur when information is to be encoded or information is not linked to any memory circuit through interference. (â€Å"What is forgetting in psychology? †, 2008). However, nowadays, there are theories of forgetting in cognitive psychology that are still difficult to test by researches, because one may in fact not forget, but have trouble retrieving information from one’s memory storage. For examples, one forgets about an event such as attending a friend’s birthday party just because the individual were only remembering another event that is more important to him such as a wedding dinner. The examples of the theories of forgetting are encoding failure, decay theory, interference theory, retrieval failure, motivated forgetting and repression. The author of this paper will going to critically asses on the psychological theories on why people forget. According to Freud (1901), the father of the psychoanalytic school, believed that one will forget of what threatens them. For example, experiences that express in abusing, horrifying, hurtful, tense and ego-dissatisfying will pushed back to the unconscious. Based on the opinion of writer on this paper, it is not necessarily that one just forgets about what threatens them but also forgets the information that does not seem important to them. This scenario is similar to the theory of encoding failure whereas the particular information in short term memory that did not manage to encode in the long term memory and the information did not enter to the memory. Besides that, encoding failure also can be result of stress. Based on Yerkes-Dodson Law, too much stress results can cause performance to decline, sometimes sharply if cognitive or nervous breakdown is triggered. A downturn can also be caused by excessive attention to a task such that extra factors that are important get missed. Secondly, the decay theory, this theory suggests that memory traces in the brain will fade over time through lack of use and become inaccessible. Decay theory suggest that forgetting is a psychological process and it is an idea that when a memory has a physical or chemical trace of the experience in the brain when it is laid down. This traces will fade as time passes unless it is reinforced through repeated times of use. For example, when a person meets a new friend, the name of the friend is just like a trace to the brain. But when the person did not manage to meet up with that new friend for a few days, the name of the friend will slowly decay and might not recall it after. However, researchers have not shown that decay theory causes forgetting of something that is stored in the long term memory. In addition, based on the author’s opinion, memory such as driving skills, riding bicycle skills and swimming skills would not decay even though after a period of time, not every memory trace will fade over time. Some studies of the hippocampus have shown a pattern of rapid and then gradual decline of neutral pathways by Anderson (1995).Besides that, there are two types of the interference theory that is, proactive interference and retroactive interference. The definition of the proactive interference is when old information interferes with the new information that cause forgetting. Example of proactive interference theory is when a person who learned many formulas in additional mathematics for a year and learned new sets of formulas for modern mathematics for a month and the person will interfere with the knowledge of additional mathematics while doing modern mathematics. On the other hand, retroactive interference occurs when new information learned interfere with the old information that stored in the memory. Remembering the names of the new students by a lecturer is an example of retroactive interference where the new students name will nterfere with the names that were previously stored. However, researches pointed out that real life interference might not occur so readily. The retrieval failure theory was proposed by (Tulving & Thomson 1973). This theory is known as a cue dependent forgetting that explains forgetting as inability to retrieve material due to an absence of the right cues. In order that one person to retrieve information from the long-term memory, they must depend on the type of cue or prompt which they use and this theory explained that why sometimes that one who unable to remember the material that is certain in our memory. For example, a person cannot remember doing his homework until him or her saw the workbook on the table. This proves that the workbook provide the right retrieval cue. According to Freud (1901), the retrieval of the repressed memories is possible only under special circumstances using a few psychoanalytic techniques. On the other hand, there is a tip-of-the-tongue phenomenon (TOT) that could help one to retrieve forgotten memories. TOT is an example of how we intentionally search for cues that will prompt the retrieval of a specific memory. For example, a person that forgets their neighbor pet’s name and only remembers the dumbbell which hangs around the neck of the pet. By reading the word dumbbell, TOT assists the person to recall that the neighbor pet’s name was Dumble. Furthermore, the motivated forgetting is a case of retrieval failure referred to Freud, (1901). What it actually meant by motivated forgetting? According to Freud (1901), motivated forgetting is that we are motivated to forget the events or actions that is painful that cannot be solve in the memory by pushing it into the subconscious and actively repressing with it. In other words, these experiences are repressed in the unconscious and unable to retrieve when needed. Besides motivated forgetting causes oneself repression of memory, it is possible that one forgets is based on instructions of others and also known as the intentional forgetting or directed forgetting. Anderson, Baddeley and Eysenck (2009) stated that intentional forgetting also refers to forgetting which is initiated by a conscious goal to forget. McNally, Clancy, and Schacter (2001) also stated that loss of autobiographical memories, especially memories for unpleasant or disturbing events has used to explain the intentional forgetting. However, based on the author’s opinion, motivate forgetting on the memories of pain, unpleasant, and disturbing events are unhealthy to one’s body, physically and mentally. What if the capacity of the subconscious has a limit and it cannot continue to repress any more of the memory of negative events, it will causes an unwanted pressure and stress on the individual emotionally and lead to suicide if it reaches the limit. Last but not least, theory of repression, proposed by the psychologist Sigmund Freud. Freud (1901) stated that the unpleasant memories such as sexual abuse, bullying, torture or any traumatic experience which undergoes the psychological process which automatically and unconsciously prevents emotionally distressing memories from coming into our conscious awareness. In the event or experience in the present such as watching a video, hypnosis or hearing music may triggered the repressed memories back into conscious awareness. However, he stated that, repressed memories cannot deliberately bring back unless it was triggered. The memory researches pointed out that the retrieval memories come back into awareness through suggestion by the patient’s therapist in fact are false memories. In the nutshell, all the theories above that have discussed which are the encoding failure, decay theory, interference theory, retrieval failure, motivated forgetting and repression. Overview of this research, readers can determine that every theories of forgetting have relation between one another and it is all related to the short-term memory and long-term memory. If the short-term memory does not exist, there is no long-term memory. In the author’s point of view, some of the theories that have discussed above are too narrow in scope and did not manage to cover all the factors such as emotion of a person that will lead to forgetting. In the author’s opinion, every psychologist that is doing on the same research should investigate and plan the experiments together so that all the psychologists able to brainstorm on their findings and share their thoughts together in order to improve their theories. Besides that, I believe that, all the human being does not want to repress all those negatives events that had ever happened in their lives into their subconscious mind. This is because after repressing or suppressing those memories into the subconscious mind, it would not provide safety precautions in terms of physically and mentally to everyone. What if one day, one person those who suffer from sexual abuse and torture since childhood and triggered that memory back and do the same thing to others. This will lead to even more people suffers.