Coffee Is The Best Caffeinated Beverage Of The World Essay

Before the sunrise, when the world is still asleep, my father awakens me by the rich roasted strong smell of espresso. Watching how it awakens him with joy from every sip brought happiness to moments I had with him. That scent from a child is now a comfort of home. These moments are just one of the many beauties of coffee. Coffee’s diversity can accommodate any individual’s life-style and taste. This naturally memorable caffeinated drink is well-known for many cultures and is highly effective. Coffee is the best caffeinated beverage in the world. This diverse beverage is made from roasted ground seeds of a tropical shrub. The most common species of bean is from Ethiopia which is located in western and central Africa. It is well known because many of these coffee beans are planted in over seventy countries, making it one of the most popular beverages in the world. The dried and roasted coffee seeds are ground and moistened by hot water passed through to become a liquid brew. The beverage is now drinkable and stimulating to people because of its natural high impact of caffeine that is why we become so energetic after consuming a drink. Coffee is known everywhere compared to any other drink; it is something that different cultures have in common. That is why coffee benefits a way of living by bringing completely different cultures together. All around the world different cultures have unique ways of preparing coffee. Usually people drink coffee in the morning with theirShow MoreRelatedCoffee Descriptive Essay1993 Words   |  8 Pages Coffee Coffee is a dark brown/black naturally caffeinated drink made from passing water through ground roasted coffee beans. Coffee is used as a great medicine to help patients, and it can be taken as a popular drink all over the world. Caffeinated coffee drinks are largely consumed by people around the world regularly. It has become an internationally popular drink in almost every country. Coffee is so important to our daily lives that some peopleRead MoreEssay On Caffeine1454 Words   |  6 Pagesglaucoma, osteoporosis, these are all diseases that could possibly be worsened by the use of caffeine or products with. In young adults drinking 4 or more cups of coffee significantly could risk heart attack and death. Coffee could stain someone’s teeth, it is also acidic so it can break down someones teeth and cause decay; removing the coffee from the daily cycle can greatly stop this.(20+ Harmful Effects of Caffeine) Drinking energy drinks could cause upset stomach and vomiting; It cou ld also leadRead MoreEssay about Effects of Caffeine on Human Health1032 Words   |  5 PagesCaffeine is one of the most well-known orally consumed drug around the world. In the 1820s, a German chemist named Friedrich Ferdinand Runge first discovered caffeine by extracting it from coffee [6]. 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In 1981, Howard Schultz, the chairman, president and chief executive officer of Starbucks, walked into a Starbucks store for the first time. Highly impressed of the great coffee and the company’s concept, he joined StarbucksRead MoreStarbucks Marketing Audit1284 Words   |  6 PagesStarbucks has broken the rules and set a new standard amongst its competitors - targeting both males and females, ranging in age from 18-30 year olds, and middle to upper middle class. Starbucks caters to all needs; they offer non-caffeinated drinks, for children or non-coffee drinkers, sandwiches, sweets, and a variety of juices and pastries. Locations of all stores are carefully selected for convenience and Starbucks specifically targets places that are heavy with pedestrian street traffic. StarbucksRead MoreStarbucks : An American Coffeehouse Chain1513 Words   |  7 Pagesto please the taste buds. They are committed to creating global social impact in neighborhoods around the world. From the start, it set out to be a different kind of company. One that not only celebrated coffee and the rich tradition, but that also brought a feeling of connection. (Bain, 2016) Mission/Vision Starbucks mission is to establish a coffee shop with the finest coffee in the world, while maintaining their principles while they still grow. They also have a mission to inspire and nurtureRead MoreMarketing And Marketing Of Starbucks1653 Words   |  7 Pagesstrategy the organization has been able to offer one common line of products to satisfy customer needs around the world. For example, coffee lovers in Latin America may enjoy a bitterer coffee taste over the milder brews that are actually more popular in Asia (Starbucks.com). Starbucks prides itself on using little to no advertising. The company uses word of mouth, the perfect coffee mentality, innovation, and customer satisfaction. These methods have allowed the company the ability to continueRead MoreEffect Of A Substance On Daphnia1285 Words   |  6 Pagesfeeding habits of Daphnids. The jerky movement, general shape of daphnia are the best way to distinguish them without magnification. Caffeine (C8H10N4O2) is a central nervous system (CNS) inceptor of the methylxanthine of psychoactive drugs. Caffeine is the most consumed psychoactive drug worldwide, however unlike many other psychoactive substances, Caffeine is legal and is unregulated in almost all parts of the world. Caffeine is a bitter, white crystalline purine, a methylxanthine alkaloid, and

Half The Sky Book Review - 2444 Words

Half the Sky Book Review FACS 335 Friday, October 3, 2014 Molly Dragoo Dr. Anstrom Certification of Authorship: I certify that I am the author of this paper and that any assistance I received in its preparation is fully acknowledged and disclosed in the paper. I have also cited any sources from which I used data, ideas, or words, either quoted directly or paraphrased. I also certify that this paper was prepared by me specifically for the purpose of this assignment. 1699931 â€Å"Women aren’t the problem but the solution. The plight of girls is no more a tragedy than an opportunity† (Kristof WuDunn, 2009, p. xviii). This quote does an excellent job of introducing the issues discussed in the book Half the Sky. In this book, Nicholas D. Kristof and Sheryl WuDunn present us with the issue of the unjust and cruel treatment of women in today’s world. Women throughout the world are treated in unthinkably bad ways, but the majority of people are not even aware of the suffering these women face on a daily basis. According to Kristof and WuDunn (2009), â€Å"Women aged fifteen through forty-four are more likely to be maimed or die from male violence than from cancer, malaria, traffic accidents, and war combined† (p. 61). However, Kristof and WuDunn (2009) also point out that if something dramatic such as a school shooting or bombing takes place, it makes breaking news, and everyone is aware of it all at once (p. xiv). Plenty of women are being mistreated every minute ofShow MoreRelatedPolitics and International Policies for Women Essay564 Words   |  3 Pagesstill placed upon that region. The most substantive issue was looking at structural and cultural violence in order to understand the plight of women and young girls when reading Half the Sky and the critic’s reviews. 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(Attention material) Morgan Robertson wrote a book called The Wreck of the Titan. It was about a so called â€Å"unsinkable† ship named the Titan that set sail from England to New York. There were many rich and famous passengers on board. On its journey, the Titan hit an iceberg in the Atlantic Ocean andRead MoreHalf the Sky Feminist Review2943 Words   |  12 PagesMidterm: Half the Sky Review Ryan Carr University of San Francisco Rpcarr@dons.usfca.edu March 11, 2011 Midterm: Half the Sky Review Nicolas Kristof and Sheryl WuDunn’s novel, Half the Sky, is primarily a call for social equality and freedom from oppression for women across the globe. 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The mountain symbolically expresses the character of God and ‘descending God’.† (Kern, 1987) Surveying the land of Egypt, 8000 feet into the sky is Mount Sinai. Mt. Sinai located in Egypt, represents a place that once was sacred to the Israelites and hosted an extraordinary event 3,000 years ago, unfolding salvation history through the covenant God made with His people, authenticating the sacredness

Business Communication Skills Integrated Business Skills

Question: Disucss about the Business Communication Skills for Integrated Business Skills. Answer: Communication Skills Counseling is defined as a process that aims at aiding individuals to make healthier choices. Thus, it enlightens people in making beneficial decisions in their lives. Counseling as an essential aspect of man's life especially in promoting better choices demand excellent communication skills. Effective counseling is carried out as a communication process, and counselors who are proficient in communication skills are probable to make a lasting impact (Nelson-Jones, 2015). Communication as a process of receiving and sending messages either verbally or non-verbally affects the entire counseling process. Therefore, for a counselor to develop effective communication skills is a necessity. It entails adequate training as well as experience that offer an opportunity to practice and receive feedback from colleagues. A counselor should integrate communication skills in every step of the counseling process with the aim of achieving a positive outcome (Freshwater, 2003). The research objective entails illustrating how communication skills are integrated at each stage of the counseling process. Moreover, the study will identify and discuss the communication barriers that may hinder effective counseling process as well as the appropriate strategies to address them. Integration of Communication Skills with Each Stage of the Counseling Process Counseling is a process which employs distinct stages to attain its objective. Though these steps don't match each session, they apply to the whole counseling plan. Every counselor is encouraged to integrate communication skills within these six stages which take place consequently (Duys Hedstrom, 2000). The six steps include; Relationship/Rapport Building Stage This is the first stage of the counseling process where the counselor and the client make the first contact. It is the responsibility of the counselor to establish trust and confidentiality with the client at this stage. If the counselor fails to win client's trust, he/she will not participate in the counseling process in an effective way. Hence, to ensure a solid rapport is built a counselor must apply the necessary communication skills effectively. The use of active listening skills is vital in this stage to comprehend the client and their narrative. Prior to suggesting any intervention, the counselor must illustrate to the client that he/she understand their situation. Moreover, a counselor must be keen on his or her speed of building the rapport. Considering the client's personality, culture, and background it is likely to take longer to build trust with some clients. However, to evaluate client's trust level, the counselor must pay attention to the client's body language and wha t the client is sharing. It is important for a counselor to be aware that counseling relationship is essential than interventions to be used (Hargie, 2007). Reassurance Stage This is the second stage of counseling of the counseling process in which the counselor is obliged to provide accurate information to the client with the aim of minimizing the feeling of insecurity. Burnard (2005) explains that at this stage a counselor should explain to the client that he/she is bound by the code ethics and practice and that he/she will never force own beliefs or values to the client. Additionally, the counselor assures the client that counseling process is a confidential and non-judgmental process. The success of this stage depends on the counselor's tone of voice and the greetings they exchange with the client. Allowing client sufficient time to relax, respond, and talk freely aids the client in reducing anxiety and insecurity. Stabilizing the Client Stabilizing a client constitute the third stage of the counseling process. At this stage, the counselor aids the client to understand his/her reaction to the crisis. Furthermore, the counselor should identify any sign of severe distress and refer the client to a specialist if needed. A client at this stage is equipped with the necessary emotional and cognitive skills to face his/her crisis. The effectiveness of this stage depends on with how the counselor attends to the client. Attending in this sense refers to the ability of the counselor to connect with both physical and psychological aspects of the client. Hence, to ensure this connection counselor should squarely face his or her client. That is, the counselor should adopt a body posture that demonstrates involvement with the client. Sometimes to illustrate involvement and interest with the client it is advisable to lean toward the client (Gallois Callan, 2007). Addressing Client's Needs and Concerns This is the fourth stage of the counseling process and involves collecting accurate information from the client. The counselor also seeks to clarify the client's concerns and worries. To encourage the client to give more information, the counselor should ask open-ended questions. To seek clarity, the counselor is encouraged to paraphrase the client's statement. After gathering sufficient and accurate information as well as clarifying client's concerns both the counselor and the client should devise a possible remedy to the problems. In addition, the counselor should offer practical assistance to meet the client's needs. The communication skills needed in this stage include keeping eye contact. Moderate eye contact communicates to the client that the counselor is interested in what he/she is saying. However, the counselor must be cognizant that eye contact is not acceptable in all cultures. In addition, the counselor must remain natural or unperturbed with the client. Any indication of being nervous or of distracted facial expression will make client wonder. A counselor, therefore, should use his/her body expressions to make the client feel at ease. Listening is another critical skill at this stage. A counselor should have the ability to understand client's message communicated either verbally or non-verbally. Therefore, a counselor must learn how to listen and interpret non-vocal messages such as gestures and body postures. Active listening facilitates in offering practical, sincere, and appropriate remedy (Derlaga Berg, 2013). Providing Support to the Client This is the fifth stage of the counseling process and engages valuable skills such as; helping the client to re-establish social networks and encouraging the client to search for external support when in crisis. To make this stage beneficial in the counseling process, a counselor must probe the client. The probe in counseling context is sensitive and therefore involves paraphrases, requests, and non-vocal prompts. It is important that a counselor doesn't ask too many questions. Facilitating Client's Coping This is the final stage of the counseling process and involves making sure a client is aware of the positive coping process. Also, the counselor must ensure the client can identify negative coping skills. Moreover, at this stage client is equipped with the expertise to manage the future crisis to live a healthier life with better choices. Since different clients have varying levels of understanding and education background patience and respect are vital virtues to uphold as a counselor (Brown Bylund, 2008). Identification of the Communication Barriers That Hinders Effective Counseling Process and the Appropriate Strategies to Address Them There are a variety of reasons why communication may fail in the counseling process. Therefore, a counselor must be aware of the possible barriers to communication in the helping process and implement strategies to overcome them. Primarily effective communication is the ability to overcome these obstacles and drive a clear and concise communication (Sue, 2007). The main communication barriers that hinder effective counseling process include; Judging Criticizing entails forcing beliefs and values to the other person and offering remedies to their crisis. Judging, therefore, hinders active listening because a counselor becomes preoccupied with evaluating client's narration, and words used as well as the tone of the voice, and appearance. To overcome this barrier, a counselor must treat each client with due respect, whatever their marital status, sex orientation, age, gender or cultural background. In addition, a counselor must be aware of his/her role in the counseling process. A counselor aids a client to realize his/her potentials in dealing with the present crisis (McLeod, 2011). Sending Solutions Readiness to offer a solution to the client contributes to interrupting client when he/she is narrating his/her story. Thus, contribute to a poor understanding of client's emotions. Further, it contributes to client becoming dependent on the counselor to solve their crisis hence deny them a chance to apply decision-making skills. This form of communication also sends a message that client's values, emotions, and tribulations are not worthy. To address this problem, a counselor must practice active listening and always remember he/she has two ears but only one mouth. Therefore, should listen twice as much as he/ she speak. A counselor must be aware that he/she is not a custodian of solutions, but a midwife to aid clients to get solutions to their problems (Mearns, Thorne McLeod, 2013). Avoiding Client's Concerns It happens when the counselor fails to deal with the client problem. The sentiments and worries of the client are not considered. In this case, the counselor fails to address the concerns and fears of the client and instead offer a logical argument to the crisis. To address this problem, a counselor must learn to emphasize with a client. That is, entering into the client's shoes and deliberately deciding to view things from the client's point of view (Dickson, 2009). In conclusion, communication skills are essential in effective counseling. Therefore, more effort should be engaged to integrate in a spontaneously manner the communication skills in the helping process. Effective counselors and simultaneously actively listen, attend, probe, and aids the client to address their crisis. As a counselor, it is worth noting that the choice of the communication skills to be applied depends on the client, his/her needs, and the situation. After all, the success of the counseling process is dependent on the communication skills and techniques of the counselor. References Brown, R. F., Bylund, C. L. (2008). Communication skills training: describing a new Conceptual model. Academic Medicine, 83(1), 37-44. Burnard, P. (2005). Counselling skills for health professionals. Nelson Thornes. Derlaga, V. J., Berg, J. H. (Eds.). (2013). Self-disclosure: Theory, research, and therapy. Springer Science Business Media. Dickson, D. (2009). Barriers to Communication. In Interaction for Practice in Community Nursing (pp. 84-132). Macmillan Education U.K. Duys, D. K., Hedstrom, S. M. (2000). Basic counselor skills training and counselor cognitive complexity. Counselor Education and Supervision, 40(1), 8. Freshwater, D. (2003). Counselling skills for nurses, midwives and health visitors. McGraw-Hill Education (U.K). Gallois, C., Callan, V. J. (2007). Communication and culture: A guide for practice. John Wiley Sons Inc. Hargie, O. D. (2007). Training in communication skills: research, theory and practice. The Handbook of communication skills, 473. McLeod, J. (2011). Counseling skills: A practical guide for counselors and helping professionals. McGraw-Hill Education (U.K). Mearns, D., Thorne, B., McLeod, J. (2013). Person-centred counseling in action. Sage. Nelson-Jones, R. (2015). Basic counseling skills: a helper's manual. Sage. Sue, D. (2007). Barriers to effective cross-cultural counseling. Journal of Counseling Psychology, 24(5), 420.

Accounting Standards & Regulation Free-Samples -Myassignmenthelp

Questions: a.WithreferencetoMyeroutlinewhatevidenceistherethatimpairmenttestingofassetsisnecessary; b.WithreferencetoMyeroutlinetheprocessesrequiredtobeaddressedindetermininganyasset impairmentsthatmightbenecessaryc.WithreferencetoMyeroutlinetheinformationneededindeterminingassetimpairmentsd.Evaluatetheflexibilitymanagementhasavailableinthedeterminationofassetimpairments. Answers: ASIC Media release 17 -162 ASIC through their Media Release 17 162, approached that the all the organization who are listed under the ASX, shall prepare their financial statement with the consideration that it shall fulfil the purposes of the users. To be more specific, the financial report shall be prepared with transparency and in accordance with the conceptual framework, so that the statements can be understood by the external as well as the internal users clearly and it must be able to fulfil the requirements of the users. It is observed by the ASIC that most of the companies use improper assumptions while preparing their accounts for various transactions like recognition if liabilities or revenues. As per the statement of John Price, the commissioner of ASIC, the auditors shall analyse the accounting strategies with regard to the statements of previous period (Aasb.gov.au 2017). As per the AASB 136 on Impairment of assets seeks to assure that the assets in the balance sheet shall not be carried out in the value which is more than the recoverable value of the asset. For the purpose of impairment, the recoverable value and fair value of the asset less the cost of disposal must be measured. The impairment loss is the difference between the recoverable amount and the fair value of the asset. As per the AASB 136, the organization shall carry out the impairment test at least once in each year. As per Para 12 14 under AASB 136, some indications are considered for impairment of any asset. However, if any indication for impairment is found with regard to any if the asset of the company, the management shall immediately test the asset for impairment (Kabir and Rahman 2016). Various indications of impairment are as follows Internal sources It is established that the asset became obsolete or it is damaged physically The asset or the CGU of the asset is required to be restructured or it is observed that the asset is kept in idle position for long run While using the asset, the method of use is significantly changed. External source The technological, environmental, market and legal circumstances of the operating environment of the entity has been significantly changed The assets carrying amount exceeds the capitalization of the market Significant change is there with regard to the market rate of interest or market return Owing to normal wear and tear the value of the asset changed considerably. a.Evident of impairment with regard to Myer Holdings Ltd Asset flow if the impairment test is carried out taking into consideration the asset flow of various stores of Myer, it can be recognized that that no indication is there with regard to impairment for any of the stores as there is no significant change noticed for past few years. Therefore, indication of impairment is not established. Turnover of asset taking into consideration the turnover of assets, it is identified that the turnover is ranged from 1.40 to 1.80. Therefore, significant shift is not there that can establish the indication of impairment (Investor.myer.com.au 2017). However, though above tests do not recognize any asset for impairment, it identified that to compete with the Amazon, Myer planned to change the outlook of the departmental store at Frankton. Under the planning they want to change the traditional black and white get-up of the store with the vibrant yellow colour. Further, the uniform of the store staffs will be changed from the traditional one. Moreover, the storage system will be altered in such way that will give more space for storage. All these significances will be regarded as partial restructure as per AASB 136, which is regarded as the internal source of information for the indication of impairment of the store (Malone, Tarca and Wee 2015). Therefore, the store in Frankton shall be tested for impairment. b.Process of determining impairment For calculating value or amount of impairment of assets when there is any indication of impairment of any assets of organization, in such event, it is essential to measure the carrying value of assets and value in use. The approval of assets by the management of company regarding assets forms the basis of forecasting the cash flow generated by assets. Forecast of cash flow is generally for long-tem. Management make use of terminal rate of growth for calculation of cash flow for long time that is five years (Christensen et al. 2015). Following assumptions have been made for the calculation of cash flow generated by assets and they are as follows: Pre discount rate has been assumed to be at 14.4% Terminal growth rate is assumed to be at 2.5% Rate of operating margin concerning goods profit are assumed to be at 39.5%. A separate evaluation of each of stores of company is done in order to recognize and establish impairment requirement. Moreover, forecasting of cash flow generating from assets is done based on budget of cash generating unit. Calculation of amount of impairment is doneif there is establishment of indication of impairment. Value in use and carrying value of asset are used for calculating amount of impairment (Wang 2014). c.Information relating to determination of impairment In order to make the recognition of loss associated with impairment and to carry out test of impairment, it is required in part of organization to make detail disclosures. It is crucial to determine the value of impairment and the reason is attributable to fact that impairment is made using recoverable value and through value in use. Under the revenue statement, identification and recognition of loss associated with impairment is treated as expense. Under balance sheet, such amount is deduced from asset closing value of assets. Impairment of cash generating unit of assets is regarded for the purpose of impairment when the recoverable amount of assets is less than carrying amount of assets. It is necessary for organization to reverse the amount of loss associated with impairment in previous accounting period concerning goodwill or any assets. This is done in the event if the forecasted value of the recoverable value of assets that are impaired changes (DeZoort et al. 2017). d.Flexibility Myer Holding Limited management for determining impairment It is not essential for management of company to be expert in accounting as per Australian securities and investment commission. In such cases, management of organisation can seek help from accounting firms or by hiring accounting experts. When the forecasted or projected value relating to accounting does not tally with the required or actual outcome, it is required by them to discuss matters with accounts by conducting in depth analysis. Data in financial statements can be presented with more clarity when such analysis is conducted (Pacter 2014). As per the requirement of Australian accounting standard board 136, the facts ascertained in the given case of Myer Holdings Ltd. In such case, it becomes essential for management to carry out test of impairments at least once in a year. Furthermore, for measuring the amount of loss related to impairment in the event of any indication of impairment, it I required by company to instantly measure the value in use and recoverable value. From the analysis of case, it is regarded that for carrying out impairment tests, Myer Holdings Ltd is very adjustable. Survey regarding carrying value of assets is conducted by organization for each of store and existing signs of impairment is distinguished (Albu et al. 2014). Test of impedance is guaranteed by organization as per AASB 136 fundamentals. Moreover, various levels of certainties such as estimation of impairment is decided by organization. Therefore, it can be concluded that companys management is flexible when it comes to determine the los s of impairment and carrying out impairment tests. References: Aasb.gov.au. 2017. Australian Accounting Standards Board (AASB) - Home. [online] Available at: https://www.aasb.gov.au/ [Accessed 26 Aug. 2017]. Albu, C.N., Albu, N. and Alexander, D., 2014. When global accounting standards meet the local contextInsights from an emerging economy.Critical Perspectives on Accounting,25(6), pp.489-510. Christensen, H.B., Lee, E., Walker, M. and Zeng, C., 2015. Incentives or standards: What determines accounting quality changes around IFRS adoption?.European Accounting Review,24(1), pp.31-61. DeZoort, F.T., Wilkins, A. and Justice, S.E., 2017. Call for papers: The limits of accounting regulation.Journal of Accounting and Public Policy,45, p.30Z. Investor.myer.com.au. 2017. Myer Investor Relations. [online] Available at: https://investor.myer.com.au/Investor-Centre/ [Accessed 26 Aug. 2017]. Kabir, H. and Rahman, A., 2016. The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia.Journal of Contemporary Accounting Economics,12(3), pp.290-308. Malone, L., Tarca, A. and Wee, M., 2015. Non-GAAP earnings disclosures and IFRS.Accounting and Finance. Pacter, P., 2014. Global accounting standards-from vision to reality.The CPA Journal,84(1), p.6.Page, M., 2014. Business models as a basis for regulation of financial reporting.Journal of Management Governance,18(3), pp.683-695. Wang, C., 2014. Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer.Journal of Accounting Research,52(4), pp.955-992.