Wednesday, September 2, 2020

Brain Injury Essay

Depict the potential signs, side effects, pointers or practices that may cause worry with regards to shielding. A Person may maltreatment by either causing damage or neglecting to forestall the mischief happening. A portion of the practices demonstrating conceivable worry with respect to protecting youngsters are: Physical maltreatment, for example, wounds to parts of the body, fingertip wounding (handle mark), wounds of various ages in a similar spot. Diagram wounds (impressions, belts or shoes). It could be consumes, chomps and scars and cracks, harming or suffocating. Physical damage could likewise be the point at which a parent/carer makes up clinical indications or purposely causes disease in a youngster/youngster Disregard, for example, the kid/youngster being undernourished, having grimy skin and hair, messy or ruined attire, improper dress for the climate, appetite and taking food, continually being drained, being pulled back, being left solo improperly and not being given any clinical consideration. Disregard may likewise happen in pregnancy, if the mother is ingesting illicit medications or unreasonable liquor. Sexual: misuse, for example, repetitive urinary contaminations, genital and rectal tingling and irritation, wrong conduct in regards to age and capacity, improper degree of sexual information, and sexual harsh conduct toward others, absence of trust, relapse, become separated and pulled back. Psychological mistreatment, for example, low confidence, consideration looking for conduct, apprehensive conduct, ceaseless shaking, hair contorting, postponed improvement, and self hurting. Portray the moves to make if a youngster or youngster claims mischief or maltreatment in accordance with strategies and systems of own setting In the event that a youngster or youngster claims they have been hurt or mishandled I would listen cautiously to them and remain quiet. I would not show aversion or stun. I would show that I accepted the youngster and would console them. I would give them an opportunity to talk and wouldn’t rush them. I would take notes ‘in the moment’ and record realities accurately. I would not speak for them or pose shut inquiries I.E: â€Å"What occurred, as opposed to did they hit you?† I would let them talk as much as they needed to and not intrude on them. I would not guarantee the youngster/youngster that I would not tell anybody and clarify that I may need to tell the proper individuals. The level of secrecy will be administered by the need to secure the youngster/youngster. Contingent upon the circumstance I would either call my director or chief to talk about there and afterward, or go straight back to the workplace and examine eye to eye with my boss or administrator. I would then sort up the report while it was new in my brain. In the event that the youngster was undependable or in danger of mischief and must be expelled from the home I would hold up until the suitable individuals joined in. Contingent upon the seriousness of the maltreatment, I may call the police, youngster assurance and wellbeing experts. We have an obligation of care by law to report any defending issues/worries with the suitable individuals. We ought NOT defy a supposed abuser.

Saturday, August 22, 2020

Brians Song Essay -- Brians Song

Brian's Song      This is a genuine anecdote about how 2 men, Brian Piccolo and Gale Sayers, totally not quite the same as one another from and inceperable bond. The 2 men are seperated by about everything that you can consider: they originate from 2 diverse parys of the nation, one is white, one is dark, 1 jumped at the chance to talk, the other was bashful. Basically the main thing they shared practically speaking was that the two of them were going after a similar activity.      This book happens in and around the Chicago territory. Hurricane and Brian are both attempting to get the spot as the Chicago Bears beginning halfback. The two of them are new kids on the block.      The book starts on the preparation camp field of the Chicago Bears. Storm pulls up in a taxi. Brian promptly comes up to him and welcomes him. Brian advises Gale to go converse with Halas (Bears Head Coach). Brian additionally reveals to Gale that Halas is hard of hearing in his left ear so remain on the correct side when he is conversing with him. Hurricane procceds to go to the mentors office. At the point when Halal and Gale are speaking Gale keeps manuevering to get to the mentors right ear. Halas sees this akward conduct and askes him what he is doin. he alsmost tells his mentor however he has acknowledged he has gotten deceived. Next, the group is in the feasting lobby when Brian is chipped in by a mentor to sing his almamaders (Wake Forest) battle tune. This is the means by which the books gets its title.      I quick forward to after training JC Caroline must have a gathering with Gale. He tells Gale the him and Brian will room together. T...

Friday, August 21, 2020

Method of Inquiry Essay Example for Free

Technique for Inquiry Essay The technique for request depends on get-together discernible, truthful and quantifiable proof. Fundamentally, strategies for request are ways that an examiner accumulates the data for the case that they are exploring. Techniques for request are utilized in criminal examination by gathering proof, explanation assortment, and experiencing electronic databases and even the web. The strategies for request are completely utilized related to reproduce the wrongdoing scene. The strategies are likewise utilized by using the five W’s, who, what, when, where, and why, and furthermore how. There are three techniques for request that are utilized in an examination and those are authority strategy, relentlessness technique, and instinct. A case of a technique for request is the point at which an examiner is gathering the announcements from either the people in question or witnesses. The agent will take all the data and proof that is gathered, order everything together and think of the remaking of the wrongdoing that was submitted. The ideal attitude of a specialist is one that can search for the intention of the wrongdoing that is within reach and ready to explore all the conceivable outcomes of even the most clear proof that has been assembled. As I would like to think, I believe that an ideal mentality is the place the agent can process all the current proof, in their psyche and concoct a finish of what happened. Likewise I accept that the attitude is one that can be instructed through preparing and experience. The logical strategy is a methodical methodology of perception, theory arrangement, speculation testing and theory assessment that shapes the reason for current science. There are somewhere in the range of five to eight stages in the logical strategy. Be that as it may, all renditions of the logical technique include the individual attempting to take care of the issue testing to discover an answer. A judicious criminal agent will apply the logical strategy inside the course of their examination to guarantee that an examination is done impartially and without premise.

Wednesday, May 27, 2020

Impact Of Interest Rate Changes On Banks Profitability Finance Essay - Free Essay Example

Use of more than one independent variable in the analysis may cause of multicollinearity problem. The multicollinearity is measured by tolerance and variance of inflation factor (VIF). Tolerance is the proportion of variation in the dependent variable not explained by the model. The tolerance and VIF value showed that there is not much multicollinearity problem among independent variables. Which showed that overall model is good. 4.2: Multiple Regression Analysis Assumptions 4.2.1: Normality of error term distribution The normality is checked by normal probability plots. In the method, the normal distribution made a 45 degree straight line, and plotted residual are compared with the diagonal. As presented in the figure 4.1 the values of the residual fall along the straight line with not much difference. The figure concludes that the residual structure is normal. Figure 4.1: Normal P-P Plot of Regression Standardized Residual Another method used to check the normality by histogram. The shape of the histogram in figure 4.2 showed that the figure closed to the shape of normal curve. Figure 4.2: Histogram 4.2.2: Linearity of the phenomenon measured The linearity of the relationship between dependent variable and independent variable represented the degree to which the change in the dependent variable is associated with independent variable. The figure 4.3 did not reflect any nonlinear pattern to the residual. Which shown that the overall relationship between variables is linear. Figure 4.3: Scatter Plot Interest Income Figure 4.4: Partial Regression Plot Interest Income and Interest Rate Figure 4.5: Partial Regression Plot Interest Income, Loan and Advances 4.2.3: Constant variance of error term The residual plots also showed that the presence of equal variance. This fulfilled the assumption of multiple regression model. 5.2.4: Independent of the error terms In regression each predicted value was independent of any other prediction. There were no sequenced by any variable from residual plot. 4.3: Reliability and Validity 4.3.1: Reliability The reliability is defined as the degree to which the observed values measure the true values, error free and consistent. The overall results were in line with the practices applicable in Pakistan. But the difference is appeared when the results of Pakistan compared with international practices. In high interest rate environment Pakistan banking getting high returns on the other hand the at global level interest rate were low. That clearly indicates the major differences in returns at Pakistan and international level. 4.3.2: Validity The validity is defined as the degree to which the measure is accurately represents what it is supposed to. The instrument has been used to predict the variation explained by the independent variable in interest income. The regression model used in the analysis and all the assumption has been fulfilled. 4.4: Hypothesis Testing H1: There is a significant and positive impact of interest rate on interest income. Result: Since the significant value of interest rate is 0.000, which was less than 0.050 and regression coefficient value 852.617 was also positive. That means interest rate had a significant and positive impact on interest income. That accepts the hypothesis H1. The reason for significant and positive impact was that rate increases and interest income increases. H2: There is a significant and positive impact of balances with other banks deposit accounts on interest income. Result: Since the significant value of balances with other banks- deposit accounts is 0.209, which was greater than 0.050 and regression coefficient value 0.057 was also negative. That means balances with other banks deposit accounts had no significant and positive impact on interest income. That rejects the hypothesis H2. The reason for no significant and positive impact was balances with other banks cover only the small portion of the banks earning assets. H3: There is a significant and positive impact of lending to financial institution on interest income. Result: Since the significant value of lending to financial institution is 0.917, which was greater than 0.050 and regression coefficient value 0.003 was also negative. That means lending to financial institution had no significant and positive impact on interest income. That rejects the hypothesis H3. The reason for no significant and positive impact was lending to financial institution cover only the small portion of the banks earning assets. H4: There is a significant and positive impact of investments on interest income. Result: Since the significant value of investments is 0.186, which was greater than 0.050 and regression coefficient value 0.079 was also positive. That means investment have no significant but had positive impact on interest income. That rejects the hypothesis H4. The reason for no significant but positive impact was that interest income not much dependent on investment. If the investment increases then interest income also increases but in small proportion. H5: There is a significant and positive impact of loan and advances on interest income. Result: Since the significant value of loan and advances is 0.000, which was less than 0.050 and regression coefficient value 0.118 was also positive. That means loan and advances have a significant and positive impact on interest income. That accepts the hypothesis H5. The reason for significant and positive impact was that as the portfolio increases the interest income increases. Table 4.6: Hypothesis Assessment Summary Hypothesis Independent Variables t value sig. Comments There is a significant and positive impact of interest rate on interest income. Interest Rate 6.474 0.000 Accepted since there was a significant and positive impact of interest rate on interest income. There is a significant and positive impact of balances with other banks deposit accounts on interest income. Balances with other banks deposit accounts -1.270 0.209 Rejected since there was an insignificant and negative impact of balances with other banks- deposit accounts on interest income. There is a significant and positive impact of lending to financial institutions on interest income. Lending to Financial Institution -0.105 0.917 Rejected since there was an insignificant and negative impact of lending to financial institutions on interest income. There is a significant and positive impact of investments on interest income. Investments 1.338 0.186 Rejected since there was an insignificant and positive impact of investments on interest income. There is a significant and positive impact of loan and advances on interest income. Loan and Advances 28.368 0.000 Accepted since there was a significant and positive impact of loan and advances on interest income. Dependent Variable : Interest Income Sig. Value: (0.05) 4.5: Chapter Summary The chapter included the results, interpretation, assumption in the multiple regression and hypothesis tested. The overall results are positive and significant. CHAPTER FIVE DISCUSSIONS, IMPLICATIONS, FUTURE RESEARCH AND CONCLUSIONS 5.1: Conclusion The objective of the study was to evaluate the impact of interest rate changes on banks profitability. The interest rate and loan and advances had a significant and positive impact on interest income. In the context of Pakistan interest rate and loan and advances had major impact on the banks interest income. The other significantly important variable was the loan and advances. As the portfolio of the loan and advances increases the banks interest income increases. Both the independent variable was directly related to interest income. The statistical result also showed that both the variable has significant and positive impact on the banks interest income. The regression technique also proved these findings. That means that profitability of bank dependant on interest rate, loan and advances. Specifically, in a higher interest rate environment, an increase in lending rates usually larger than the increase in deposit rates, which result in pushing up the bank, spreads. On the other side, in a lower loan and advances scenario, the opposite likely to be happen. When interest rate increases, lending rates tend to adjust more quickly as compare to deposit rates. While, in a declining situation deposit rates adjust faster then lending rates. Banks were more sensitive to interest rat risk as compare to the other financial institution. It is feared that further increase in the interest rate would slow the growth of advances and increase in the bad debts. Short term interest rate changes was a serious issue among shareholders, managers and analysts and most of the banks represent no serious threat on long term interest rate. That would affect the performance and credit rating of financial institution. The Paid up capital requirement of Rs. 7 billion until 2010 by the SBP also encourage further consolidation in the banking sector. It used for decrease the impact of risk, conservative growth in advances and deposits, bringing downward advances to deposits ratio. But the major concern was the interest rate movement which damaging in great deal. It would be very difficult for individual to save money and made investment in the economy. The findings clearly suggested that main determinant of banks profitability are interest rate, loan and advances. The only way to increase banks profitability by way of having good quality portfolio in terms of assets, check and balance system developed to monitor closely such default risk and interest rate risk. Usually Banks have different polices in place to monitor the customer credit worthness in the form of KYC, AML, watch list, credit rating and electronic credit information bearue (ECIB). Banking was about how to managing its risk and return. Success in banking system is dependent on how well organization manages its risk and return. The nature of banks business was to identify, evaluate and manage risk effective and efficiently. 5.2: Discussions and limitations There were some limitations in the research. Such as; The basis for calculation of interest income was KIBOR rate. The Pakistan banking system started practicing KIBOR rate as benchmark from 2002 onward. Therefore, the study period is 2003 2008. The sample size consists of ten major banks in Pakistan. That covered 76% market share of the Pakistan banking industry. 5.3: Implications and Recommendation 5.3.1: Implications The mechanism of monetary policy was to bring discipline and efficiency in the financial sector and developing a favorable environment for economic growth. The central bank pursued a tight monetary policy from past few years. There are several objective of monetary policy to control inflation, government borrowing and interest rate. In Pakistan, rising inflation and interest rate was the most common phenomenon. Rising lending rates harms the economy and consumer. It is a fact that high lending rates are regularly linked to high inflation. The changes in interest rates affect consumption and savings decisions of households, corporate level and also affect the output and investment decision throughout the economy. The central bank set the interest rate at which bank lends money to financial institutions and consumer. This measure will help in controlling the monetary pressure associated with the economy. 5.3.1.1: Decrease in interest rates As a general rule, the decrease in interest rate is best for the economic environment. When consumer can afford to borrow funds because customers dont have to pay high interest rate on borrow funds. Interest rate used as a tool for controlling the economic growth. When the economy grows rapid pace then it will experience inflation. Prices rise to a high level and no one can afford changes in real interest rate. That affects the public demand for goods and services due to altering the availability of bank loans. A low real interest rate decreases the borrowing cost that leads to the investment spending and encourage people to spend in various forms consumer durables. Low interest rate provide corporate level opportunity to take new capital investment spending and increase the firm confidence by making heavy investment in growing sector and generating heavy revenue. That result in stabilizing the economy and providing employment opportunities. The other aspect of low interest rate was that it will decrease the default risk of counter party. It means that people have more disposable income to pay their borrow funds and take saving decisions. Cause depreciation in the exchange rate and increase demand for domestic producers those who sell goods and services global markets. The rise in the growth of exports would increase the aggregate demand. 5.3.1.2: Increase in interest rates The increased in rate will increase the cost of property. Conversely, fall in the interest rate increase the demand and increase pressure on mortgage prices. That would increase the spending associated with mortgage buying and increase in prices had increase the total wealth. The increase in interest rate opens the door for increasing non performing loans. Despite the fact that heavy amount of provisioned made by the banks. Inefficient and corrupt borrowers try to find out an easy exit way to avoid repayment. That problem was going to be worsted due to low recovery rate of bad debts. 5.3.2: Recommendations The banks can decrease their risk with out involvement of funds by developing their focus on non interest income. Bank must take conscious measure about capital adequacy ratio and abrupt changes in the interest rate. The central bank should play their role in standardization of interest spreads. There has been a gap of 5 to 8 percent between what the banks in Pakistan were paying to the deposit holders and what charging to borrowers, which was not in line with the international level. Banks management should required to logically focus on improving the quality of their banks profitability by providing better return to depositors and charge less interest rate to borrowers for the development of economy. APPENDICES Appendix A Data Sheet Period 2003 2004 2005 2006 2007 2008 Interest Rate 2.4588 3.3384 8.1853 9.9159 10.1640 12.8018 S.No Bank Year Interest Income Balances with Other Banks Deposit Accounts Lending to FIs Investments Loan and Advances 01 ABL 2003 4,984.607 1,607.460 15,361.240 40,972.690 49,986.980 02 ABL 2004 5,244.710 1,183.920 16,175.000 57,631.300 69,948.840 03 ABL 2005 9,846.657 2,329.190 5,777.380 45,068.120 119,506.010 04 ABL 2006 17,215.507 460.830 19,050.240 47,274.640 151,705.420 05 ABL 2007 21,201.422 18,419.240 84,209.830 178,524.360 06 ABL 2008 30,570.540 15,793.180 86,560.780 223,639.780 07 AB 2003 4,373.715 2,370.460 5,770.840 20,421.220 46,341.070 08 AB 2004 4,487.206 4,194.420 2,324.840 16,602.370 71,718.490 09 AB 2005 8,780.698 4,949.270 10,172.240 24,447.030 88,395.860 10 AB 2006 12,596.921 6,019.030 8,392.950 27,094.960 102,724.880 11 AB 2007 15,143.241 2,697.120 14,444.140 39,196.290 108,188.770 12 AB 2008 18,393.313 2,847.660 4,479.750 37,077.250 139,830.970 13 BAF 2003 4,033.380 138.920 7,437.730 28,603.260 50,372.330 14 BAF 2004 5,620.203 1,195.210 35,346.540 90,291.460 15 BAF 2005 12,246.811 7,714.610 27,050.490 57,445.250 120,416.990 16 BAF 2006 21,191.470 9,929.260 12,456.650 57,152.550 152,235.780 17 BAF 2007 25,783.871 14,695.660 3,452.060 88,568.460 175,678.810 S.No Bank Year Interest Income Balances with Other Banks Deposit Accounts Lending to FIs Investments Loan and Advances 18 BAF 2008 31,046.583 12,815.470 3,315.500 77,655.480 198,811.850 19 BAH 2003 2,403.489 303.650 469.630 14,109.220 35,543.980 20 BAH 2004 2,432.106 3,952.270 2,471.000 14,413.790 47,536.980 21 BAH 2005 4,935.626 377.170 3,352.750 19,502.320 55,526.000 22 BAH 2006 7,857.745 536.820 6,578.800 20,949.460 71,036.210 23 BAH 2007 9,945.872 262.700 4,112.430 35,240.220 79,446.700 24 BAH 2008 14,604.237 2,513.210 295.400 48,360.340 101,422.780 25 HBL 2003 19,049.914 17,049.800 22,595.490 158,870.810 216,380.740 26 HBL 2004 18,198.725 28,962.540 3,755.040 132,354.980 292,398.010 27 HBL 2005 32,343.206 27,558.480 12,272.250 107,678.120 350,424.900 28 HBL 2006 43,685.740 29,301.390 6,550.130 120,077.020 371,364.540 29 HBL 2007 50,481.021 22,865.310 1,628.130 178,463.740 403,478.900 30 HBL 2008 63,305.033 35,810.250 6,193.790 146,668.940 484,451.900 31 HMB 2003 2,684.887 195.090 3,896.280 17,958.900 32,637.090 32 HMB 2004 2,783.812 1,695.490 4,132.230 15,559.830 40,599.290 33 HMB 2005 4,358.556 381.790 5,462.580 22,003.310 44,039.160 34 HMB 2006 7,289.123 4,665.010 5,447.110 39,252.460 84,142.090 35 HMB 2007 11,983.551 2,175.450 3,989.250 61,656.770 91,044.060 36 HMB 2008 15,873.445 1,537.310 98.180 55,347.780 110,391.360 37 MCB 2003 10,569.994 290.360 10,430.450 125,635.810 104,011.100 38 MCB 2004 9,083.863 3,972.120 10,965.300 66,220.990 144,010.170 39 MCB 2005 17,756.232 548.150 9,998.830 68,261.030 188,139.680 40 MCB 2006 25,778.061 2,531.000 21,081.800 62,178.080 206,847.500 S.No Bank Year Interest Income Balances with Other Banks Deposit Accounts Lending to FIs Investments Loan and Advances 41 MCB 2007 31,786.595 571.810 1,051.370 111,816.630 229,732.870 42 MCB 2008 40,043.824 696.010 4,100.080 102,168.650 273,222.330 43 NBP 2003 19,452.317 19,979.670 29,937.860 168,280.530 188,958.770 44 NBP 2004 20,947.333 47,412.390 10,511.320 146,984.970 250,494.740 45 NBP 2005 33,692.665 28,068.920 16,282.940 120,471.490 299,422.810 46 NBP 2006 43,788.628 39,662.610 23,012.730 114,093.350 348,370.460 47 NBP 2007 50,569.481 30,356.200 21,464.600 180,431.770 374,732.030 48 NBP 2008 60,942.798 35,021.680 17,176.030 167,708.330 457,828.030 49 NIB 2003 172.372 347.580 951.960 6,791.960 50 NIB 2004 803.542 118.860 1,812.910 1,329.410 12,349.390 51 NIB 2005 1,716.917 1,400.000 2,270.000 5,205.170 20,181.320 52 NIB 2006 3,499.278 1,100.000 2,600.000 6,677.110 31,874.850 53 NIB 2007 6,999.888 535.720 4,753.110 40,593.510 92,586.340 54 NIB 2008 15,201.691 12,459.620 37,663.870 97,322.480 55 UBL 2003 9,269.494 17,959.120 23,096.030 53,841.740 114,897.000 56 UBL 2004 9,660.563 22,801.880 16,262.500 52,906.600 166,488.950 57 UBL 2005 20,687.373 13,262.180 17,867.550 61,236.540 239,613.350 58 UBL 2006 33,627.533 18,164.960 29,572.070 65,571.650 282,322.910 59 UBL 2007 41,045.543 2,583.690 24,781.720 115,967.140 334,120.160 60 UBL 2008 52,253.361 3,056.020 22,805.340 126,129.800 410,665.880 Appendix B Banks included in the study with legend S.No Legend Bank 1 AB Askari Bank Limited 2 ABL Allied Bank Limited 3 BAF Bank Al Falah Limited 4 BAH Bank Al Habib Limited 5 HBL Habib Bank Limited 6 HMB Habib Metropolitan Bank Limited 7 MCB MCB Bank Limited 8 NBP National Bank of Pakistan 9 NIB NIB Bank Limited 10 UBL United Bank Limited Appendix C SPSS Results Table 4.1: Descriptive Statistics Mean Std. Deviation N Interest Income 18,772.105 16,092.870 60 Interest Rate 7.811 3.766 60 Deposits with other Banks 9,089.759 12,244.525 60 Lending to FIs 10,296.928 8,376.489 60 Investments 68,035.369 49,741.048 60 Loan and Advances 165,419.474 122,548.000 60 Table 4.2: Correlations Interest Income Interest Rate Deposits with other Banks Lending to FIs Investments Loan and Advances Pearson Correlation Interest Income 1.000 0.581 0.617 0.363 0.811 0.961 Interest Rate 0.581 1.000 0.031 0.024 0.201 0.436 Deposits with other Banks 0.617 0.031 1.000 0.318 0.703 0.723 Lending to FIs 0.363 0.024 0.318 1.000 0.431 0.412 Investments 0.811 0.201 0.703 0.431 1.000 0.862 Loan and Advances 0.961 0.436 0.723 0.412 0.862 1.000 Sig. (1-tailed) Interest Income . 0.000 0.000 0.002 0.000 0.000 Interest Rate 0.000 . 0.408 0.429 0.062 0.000 Deposits with other Banks 0.000 0.408 . 0.007 0.000 0.000 Lending to FIs 0.002 0.429 0.007 . 0.000 0.001 Investments 0.000 0.062 0.000 0.000 . 0.000 Loan and Advances 0.000 0.000 0.000 0.001 0.000 . N Interest Income 60 60 60 60 60 60 Interest Rate 60 60 60 60 60 60 Deposits with other Banks 60 60 60 60 60 60 Lending to FIs 60 60 60 60 60 60 Investments 60 60 60 60 60 60 Loan and Advances 60 60 60 60 60 60 Table 4.3: Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate 1 .961a 0.924 0.923 4,477.355 2 .978b 0.956 0.955 3,428.556 Table 4.4: ANOVA Model Sum of Squares df Mean Square F Sig. 1 Regression 14,120,000,000 1 14,120,000,000 704 .000a Residual 1,163,000,000 58 20,050,000 Total 15,280,000,000 59 2 Regression 14,610,000,000 2 7,305,000,000 621 .000b Residual 670,000,000 57 11,750,000 Total 15,280,000,000 59 Table 4.5: Interest Income Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics B Std. Error Beta Tolerance VIF 1 (Constant) -2107.823 976.321 -2.159 0.035 Loan and Advances 0.126 0.005 0.961 26.537 0.000 1.000 1.000 2 (Constant) -6878.423 1049.738 -6.553 0.000 Loan and Advances 0.115 0.004 0.874 28.368 0.000 0.810 1.235 Interest Rate 852.617 131.700 0.200 6.474 0.000 0.810 1.235 Table 4.6: Excluded Variables Model Beta In t Sig. Partial Correlation Collinearity Statistics Tolerance VIF Minimum Tolerance 1 Interest Rate .200a 6.474 0.000 0.651 0.810 1.235 0.810 Deposits with other Banks -.164a -3.404 0.001 -0.411 0.477 2.096 0.477 Lending to FIs -.041a -1.024 0.310 -0.134 0.830 1.205 0.830 Investments -.068a -0.957 0.343 -0.126 0.258 3.883 0.258 2 Deposits with other Banks -.057b -1.270 0.209 -0.167 0.377 2.652 0.306 Lending to FIs -.003b -0.105 0.917 -0.014 0.800 1.250 0.648 Investments .079b 1.338 0.186 0.176 0.220 4.549 0.186 Figure 4.1: Normal P-P Plot of Regression Standardized Residual Figure 4.2: Histogram Figure 4.3: Scatter Plot Interest Income Figure 4.4: Partial Regression Plot Interest Income and Interest Rate Figure 4.5: Partial Regression Plot Interest Income, Loan and Advances

Saturday, May 16, 2020

Definition and Examples of Conceptual Blending

Conceptual blending refers to a set of cognitive operations for combining (or blending) words, images, and ideas in a network of mental spaces to create meaning. The theory of conceptual blending was brought to prominence by Gilles Fauconnier and Mark Turner in The Way We Think: Conceptual Blending and the Minds Hidden Complexities (Basic Books, 2002). Fauconnier and Turner define conceptual blending as a deep cognitive activity that makes new meanings out of old. Examples and Observations Conceptual Blending Theory assumes that meaning construction involves the selective integration or blending of conceptual elements and employs the theoretical construct of conceptual integration networks to account for this process. For example, the process of understanding the sentence In the end, VHS delivered a knock-out punch to Betamax would involve a basic network consisting of four mental spaces . . .. This includes two input spaces (one relating to boxing and another to the competition between rival video formats in the 1970s and 1980s). A generic space represents what is common to the two input spaces. Elements from the input spaces are mapped to each other and projected selectively into the blended space, to derive an integrated conceptualization where the video formats are seen as being engaged in a boxing match, which VHS eventually wins.Blending Theory can be seen as a development of Mental Space Theory, and it is also influenced by Conceptual Metaphor Theory. However, u nlike the latter, Blending Theory focuses specifically on the dynamic construction of meaning.(M. Lynne Murphy and Anu Koskela, Key Terms in Semantics. Continuum, 2010)To monitor public opinion, and to sway it, Time Warner had, in November, launched a campaign called Roll Over or Get Tough, which asked customers to visit a Web site of the same name and vote on whether Time Warner should give in to their demand for massive price increases or keep holding the line. Eight hundred thousand people had done so. (Ninety-five percent of them thought that Time Warner should Get Tough.)Mark Turner, a professor of cognitive science at Case Western Reserve, explained that Time Warner’s use of the forced-choice device was wise from the standpoint of behavioral economics. In order to make choices, people need their options narrowed in advance.Turner saw other cognitive precepts at work in the Roll Over campaign. He explained, The purpose of the ad is to try to get you off your duff and rea lize, Hey, the situation around me is changing, and I better take action. And the campaign’s militaristic echoes, You’re either with us or against us, incorporated, Turner said, a technique called blending, in which a rhetorician exploits what is already in people’s minds. Everybody’s got terrorism on the brain, so if you can have a little hint of that issue in your advertising about cable service: great!, he said.(Lauren Collins, King Kong vs. Godzilla. The New Yorker, January 11, 2010)[B]lending theory can address the meaning of construction in metaphorical expressions that do not employ conventionalized mapping schemes. For example, the italicized portion of this excerpt from an interview with philosopher Daniel Dennet involves a metaphorical blend, Theres not a thing thats magical about the computer. One of the most brilliant things about a computer is that theres nothing up its sleeve, (Edge 94, November 19, 2001). The input domains here are Computer s and Magicians, and the blend involves a hybrid model in which the computer is a magician. However, the connection between these two domains arises purely from the context of this example, as there is no conventional COMPUTERS ARE MAGICIANS mapping in English.(Seana Coulson, Conceptual Blending in Thought, Rhetoric, and Ideology. Cognitive Linguistics: Current Applications And Future Perspectives, ed. by Gitte Kristiansen, Michel Achard, Renà © Dirven, and Francisco J. Ruiz de Mendoza Ibà ¡Ãƒ ±ez. Mouton de Gruyter, 2006) Blending Theory and Conceptual Metaphor Theory Similarly to conceptual metaphor theory, blending theory elucidates structural and regular principles of human cognition as well as pragmatic phenomena. However, there are also some noteworthy differences between the two theories. While blending theory has always been more oriented toward real-life examples, conceptual metaphor theory had to come of age before it was put to the test with data-driven approaches. A further difference between the two theories is that blending theory focuses more on the decoding of creative examples, whereas conceptual metaphor theory is well known for its interest in conventional examples and mappings, i.e. in what is stored in peoples minds. But again, the difference is one of degree and not an absolute one. Blending processes can be routinized and stored if their outcome proves to be useful on more than one occasion. And conceptual metaphor theory is able to explain and accommodate novel figurative linguistic expressions as long as they are compatible with the more general metaphorical makeup of the human mind. Another, perhaps somewhat less important difference lies in the fact that while from the start conceptual blending has pointed to the importance of metonymic construals and thinking for cognitive processes, the conceptual metaphor paradigm has long underestimated the role of metonymy.(Sandra Handl and Hans-Jà ¶rg Schmid, Introduction. Windows to the Mind: Metaphor, Metonymy, and Conceptual Blending. Mouton de Gruyter, 2011)

Wednesday, May 6, 2020

Why Texas Race Racial Discrimination Is Because Of The...

The state according the 2014 census estimates is one of the largest in the United States with 26.9 million people, of which 20.6 million (working population) are 16 years and over. As a general rule, the Fair Labor Standard Act (FLSA) sets 14 years of age as the minimum age for employment, and limits the number of hours worked by minors under the age of 16. The U.S 2014 census estimates also shows that Texas population has been dominating by Whites (80.0%) over Black or African American (12.5%); American Indian and Alaska Native (1.0%); Asian (4.5%); Native Hawaiian and Other Pacific Islander (0.1%); other (13.3%); and Hispanic or Latino (38.6%). The percentage of foreign born persons living in Texas in 2014 now hovered around 16.8 percent (4.5 million), of which 70 percent from Latin America and 20 percent from Asia. One of the partial reasons why Texas dominating racial discrimination is because of the size of its population. It also shows that Texas growing diverse population has constitute changes in the state economy and ongoing evolution of its political culture. 3.7.2 Texas Political Culture The Texas Political Culture are segmented into three (3) three political subcultures Individualistic Moralistic and Traditionalistic. Individualistic Texas subculture relies on the marketplace as the Government s role is limited primarily to keep the marketplace functioning by motives, materials, tangibles and advancing themselves professionally (Elazar, 2000). TheirShow MoreRelatedPolice and Racial Profiling Essay2724 Words   |  11 Pages Can we stop the unjust practice of racial profiling? Is it correct for Police Officers to stop a black driver for an alleged traffic offense to question and sometimes search the black driver? These questions provoke the need to understand racial profiling and racism along with what problems are involved and the possible solutions. Doesnt the use of race make sense? Isnt it really just good police work? The guarantee to all persons of equal protection under the law is one of the most fundamentalRead MoreThe Affirmative Of Affirmative Action Essay1389 Words   |  6 Pages Many affirmative action efforts have been made since the end of the Civil War in order to remedy the results of hundreds of years of slavery, segregation and denial of opportunity for groups that face discrimination. Many African Americans such as President Barack Obama, Senator Cory Booker, the writer Toni Morrison, the literary scholar Henry Louis Gates, media star Oprah Winfrey, and rap star Jay-Z have achieved positions of power and influence in the wider society (Giddens, Duneier, AppelbaumRead MoreMass Incarceration : A Major Problem Within The United States1695 Words   |  7 Pagesis largely associated with increased enforcement of drug-related crimes. Unfortunately, though not surprisingly, this problem involves racial discrepancies when regarding these mass incarcerations. Incarcerations appear to be the most prominent throughout urban areas and the south, which happen to be the areas where African American males often reside or where racial politics are known to be appar ent. In turn, this leads to disproportionate imprisonments. This problem requires immediate attention,Read MoreRacial and Ethnic Disparity and Criminal Justice3054 Words   |  12 PagesRacial and Ethnic Disparity and Criminal Justice: How much is too much? In this article, Robert, April, and Jorge (2010) acknowledges previous research reports on this topic and reveals that race, and racial patterns have found their way in involvement of crime. However, Robert, April, and Jorge (2010) argue that there is no significant proof that there are meaningful racial disparities in the legal systems. Although some literatures provide research on the existence of racial profiling by policeRead MoreFactors Affecting The Foreclosure Crisis2354 Words   |  10 PagesWhile it is apparently that there are tremendous wealth inequalities between the richest 1% and the rest of America, we fail to realize that the wealth disparities held within the middle and lower classes are retained and even broadened by the racial laws and regulations that surround the owning of property .Prince George’s County is majority black suburb in Maryland where many prominent , highly educated individuals live . Most of the residence are entrepreneurs, lawyers, educato rs, and federalRead MoreMinorities and Justice Essay1793 Words   |  8 PagesMinorities and Justice Television shows such as Dateline, 60 Minutes and 20/20 have often aired segments on discrimination within the justice system through hidden cameras recording police behavior towards minorities, interviews with minorities falsely accused or mistreated, and by referring to capital punishment statistics seemingly biased especially towards blacks. The Justice Files has produced several biographies on minorities who were subjected to some atrocity by the American justiceRead More Affirmative Action Essay4934 Words   |  20 Pagesaction and its effects on education and the work force in our society. I will argue why affirmative action is necessary for minorities to gain equal opportunities educationally and economically and how affirmative action is morally required as reparation for past discrimination. I will also discuss why many people believe that affirmative action is a step in the wrong direction and point out several arguments as to why we should get rid of affirmative action a nd try to validate their claims. AffirmativeRead MoreEssay on Diversity in Higher Education2007 Words   |  9 Pagesthis time that the Supreme Court began to hear more cases regarding racial inequities in education, even when it came to private schools. Now, almost sixty years later, race is still an issue, but in a surprising way. The Court is beginning to hear cases where non-minority students are filing suit that they are subjected to discrimination based on their race, and are being denied admission to colleges and universities because they are not a minority. So, how do institutions of higher educationRead MoreThe Methods For The Research Essay2102 Words   |  9 Pagesmember, friends, coworker, classmate, and client. Everyone in the class needed to get at least five participate. As a group, we had 188 people that respond to the survey. It must be noted that the survey is not a good representation of the population due to the small size. Income can have an effect in your health in a navigate way. Studies Shows that the lower class have of lower rate in physical activity and higher rate in stress, bad diets, smoking, heart diseases, obesity, and Inadequate housing. AlsoRead MoreRacism and Ethnic Discrimination44667 Words   |  179 PagesRACISM AND ETHNIC DISCRIMINATION IN NICARAGUA Myrna Cunningham Kain With the collaboration of: Ariel Jacobson, Sofà ­a Manzanares, Eileen Mairena, Eilen Gà ³mez, Jefferson Sinclair Bush November 2006 Centro para la Autonomà ­a y Desarrollo de los Pueblos Indà ­genas Center for Indigenous Peoples’ Autonomy and Development Racism and Ethnic Discrimination in Nicaragua November 2006 Contents 1. 2. Introduction Structure of the study 2.1 Scope and methodology 4 7 7 3. Racism

Tuesday, May 5, 2020

Relevance of Strong System of Internal Accounting Controls

Question: Discuss about the Relevance of Strong System of Internal Accounting Controls. Answer: Introduction Internal control in the organizations can be defined as the process of ensuring organizational objectives achievement regarding operational effectiveness and the operations effectiveness, law compliance, policies and regulations and maintaining reliable financial reporting (Saraiva et al., 2014). Internal control procedures in organizations indicate effective and orderly business operations, proper detection of theft, fraud and errors along with maintaining timely and reliable management and financial information. The objective of the paper is to analyse the importance of internal controls in the organizations. Moreover, the paper intends to explain that with the help of strong system of internal accounting controls the organizations do not rely on the detection of the impropriety. Definition of Internal Controls Internal control in organizations can be explained as a process that is impacted by an organizations board of trustees, management along with human resources. Internal control system is designed to offer reasonable assurance in consideration to the objectives in categories namely, operational affectivity and efficiency and financial reporting reliability. (Moeller, 2014) defined internal controls to be the methods developed by an organization in order to ensure about the accounting and financial information integrity, address profitability and operational objectives and shift policies of management all over the organization. Internal controls is deemed to work at its best at the time they are applied they are employed within several divisions and deal with the interactions among all the business departments (Moeller, 2014). It is stated that no two systems of internal control are similar but several other major philosophies considering financial integrity and accounting practices have turned out to be standard management practices. Internal controls must be documented in order to develop an audit trial. Organizational management is held accountable for the development and maintenance of organizational internal controls. For the organizations, those require an audit, the accounting companies offers an opinion regarding the efficiency of such controls. Components of Internal Control System The major components of the internal control system employed by organizations include: Control Environment: The factors those address the needs of the organizations and affect the control consciousness of its employees. Such factors include ethical values and integrity, competence commitment, human resource practices and policies, organizational structure, operating style and philosophy of management along with audit committee participation (Hammersley et al., 2012). Risk Evaluation: Risks those might affect organizational capability to adequately process, record, process and summarise the financial information including new personnel, speedy growth, new information systems, and business restructuring, foreign operations along with new products, activities and new lines includes risk evaluation. Control Activities: Several policies and procedures that support in making sure that those necessary actions are taken to deal with the risks affecting the attainment of organizational objectives. These components will include physical controls, duties segregation and reviews of performance (Cheng, 2013). Communication and Information: Records and methods maintained to process, record, summarise and report transactions and to ensure accountability of associated liabilities and assets. Such components must consider recording all the valid transactions, measure value adequately and communicate responsibilities to the organizational employees. Monitoring: Quality evaluation of the performance of internal control performance on a regular basis is included in monitoring process. Examples or Types of Internal Controls There are generally two types of internal controls namely preventive and detective controls and both these controls types are necessary for a superior internal control system. Preventive controls are deemed necessary as they are protective and focus on quality. Moreover, detective controls have a vital role in offering an instance that the preventive controls are effective as required. Preventive Controls: These internal controls are designed for discouraging any errors or irregularities from taking place. Such control ensures that organizational objectives are addressed through segregation of duties, asset security and ensuring verifications, approvals and authorizations (Choi et al., 2013). In such controls, the management authorizes the organizational staff to perform required activities and carry out certain transactions within the required parameters. Moreover, organizational duties are also segmented among staff of specific departments in order to decrease the error risks. Detective Controls: Such internal controls have been designed to reveal errors or irregularities once they have taken place. Instances of such detective controls undertaken by organizations are performance reviews, physical inventories, audits and reconciliations. In such controls, organizations management compares the information and recent performance of companies with the budgets, forecasts and several other benchmarks in order to measure the extent to which organizational objectives are attained and for recognising the unexpected outcomes (Skaife et al., 2013). Benefits of Internal Controls Effective internal control implementations will help in decreasing the risks caused from asset loss and facilitate organizations in making sure that company information are accurate and complete, the financial statements are highly reliable and the internal control plan complies with necessary regulations. Implementation of the internal controls offers certain constructive advantages to the organizations implementing them. Such advantages are described under: Internal control facilitates in proper implementation of management policies in order to attain all the business goals (Hoitash et al., 2012). Internal control is advantageous in safeguarding the assets of the business from several accidents, theft and misuse. Internal control strategies of organizations facilitate the auditor in organizational work that helps in detecting all the frauds and errors those are committed within the accounting books. Internal control facilitates increase of the organizations financial statements reliability and accuracy and the accounting books. Establishing internal control strategies supports in establishing some moral pressure on the employees Internal control effectively supports the management of organizations to develop and implement constructive plans through offering accurate and relevant information (Biegelman Bartow, 2012). Internal control facilitates the management of organizations in regulating the work of its employees through dividing tasks among employees in a scientific way that facilitates in making the everyday tasks of the employees extremely effective. Limitations of Internal Controls In consideration to the effective ways in which internal controls are designed and employed by the organizations, certain limitations to such control have been revealed. It is observed that the internal controls can offer reasonable assurance in order to attain specific business objectives. The limitations of the internal control by the organizations include: Breakdowns: It is observed that even if the internal controls are well designed it can break down. Moreover, the employees sometimes misunderstand several instructions or simply make several mistakes. Errors might also take place from the new technology ad from the complexity of certain computerised information systems (Stefaniak et al., 2012). Judgement: The efficiency of the internal control will be limited by the decisions conducted by the human judgement within pressures in order to conduct business relied on the available information. Collusion: Internal control systems might be evaded through employee collusion. All the individuals that act collectively are capable to modify the financial information or certain other management information in a way that cannot be recognised by the internal control systems (Gond et al., 2012). Management Override: Top-level personnel might be capable to override certain procedures and policies for individual advantage or gain. This must not be confused with the intervention of management that signifies management actions to remain away from required procedures and policies for several legitimate purposes. Real Cases of Organisations, Which Employed Internal Controls Internal Control in Tesco Company- The Company has implemented highly efficient internal control frameworks and has made sure that they comply with such frameworks for efficient business operation of the company. Complying with the policies of internal control, the management of Tesco attains the responsibility of recognising risks along with developing the design and operations of controls in order to manage risks (Lam, 2014). The company has invested a considerable amount of time and resource in order to understand, analyse and rectify the identified internal control weaknesses. Internal Control in Sainsbury Company- The board of Sainsbury Company effectively fulfils the responsibility of maintaining efficient internal controls and regularly reviews the efficiency of these internal controls. The internal controls have been highly effective in managing other than decreasing the risks of ay failure within organization. Such effective internal controls help in attaining all the companys business objectives and can provide assurance against several material losses (Gond et al., 2012). The companys board determines all the internal controls encompassing operational, financial and compliance control and management of risks. Conclusion The objective of the paper was to analyse the importance of internal controls in the organizations. Moreover, the paper intended to explain that with the help of strong system of internal accounting controls the organizations do not rely on the detection of the impropriety. It was revealed that Internal control system is designed to offer reasonable assurance in consideration to the objectives in categories namely, operational affectivity and efficiency and financial reporting reliability. Moreover, effective internal control implementations will help in decreasing the risks caused from asset loss and facilitate organizations in making sure that company information are accurate and complete, the financial statements are highly reliable and the internal control plan complies with necessary regulations. References Biegelman, M. T., Bartow, J. T. (2012).Executive roadmap to fraud prevention and internal control: Creating a culture of compliance. John Wiley Sons. Cheng, M., Dhaliwal, D., Zhang, Y. (2013). Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?.Journal of Accounting and Economics,56(1), 1-18. Choi, J. H., Choi, S., Hogan, C. E., Lee, J. (2013). The effect of human resource investment in internal control on the disclosure of internal control weaknesses.Auditing: A Journal of Practice Theory,32(4), 169-199. Gond, J. P., Grubnic, S., Herzig, C., Moon, J. (2012). Configuring management control systems: Theorizing the integration of strategy and sustainability.Management Accounting Research,23(3), 205-223. Hammersley, J. S., Myers, L. A., Zhou, J. (2012). The failure to remediate previously disclosed material weaknesses in internal controls.Auditing: A Journal of Practice Theory,31(2), 73-111. Hoitash, R., Hoitash, U., Johnstone, K. M. (2012). Internal control material weaknesses and CFO compensation.Contemporary Accounting Research,29(3), 768-803. Lam, J. (2014).Enterprise risk management: from incentives to controls. John Wiley Sons. Moeller, R. R. (2014). COSO Internal Controls: The New Revised Framework.Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework, 29-40. Moeller, R. R. (2014). Internal Control Entity and Organizational GRC Relationships.Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework, 161-179. Saraiva, K. D., de Melo, D. F., Morais, V. D., Vasconcelos, I. M., Costa, J. H. (2014). Selection of suitable soybean EF1 genes as internal controls for real-time PCR analyses of tissues during plant development and under stress conditions.Plant cell reports,33(9), 1453-1465. Skaife, H. A., Veenman, D., Wangerin, D. (2013). Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading.Journal of Accounting and Economics,55(1), 91-110. Stefaniak, C. M., Houston, R. W., Cornell, R. M. (2012). The effects of employer and client identification on internal and external auditors' evaluations of internal control deficiencies.Auditing: A Journal of Practice Theory,31(1), 39-56.