China Petroleum and Chemical Corporation Essay Example for Free

China Petroleum and Chemical Corporation Essay The net profit figure of RMB 19,011 reported under PRC GAAP was increased to RMB 21,593 under IFRS. The increase of RMB 2,582 under IFRS was due to the following reasons: Dep. and disposal of oil and gas properties RMB3,044 Acquisition of subsidiaries 443 Capitalization of general borrowing costs 389 Gain from issuance of shares by subsidiary 136 Gain from debt restructuring 82 Revaluation of land use rights 18 4,112 Unrecognized losses of subsidiaries (182) Pre-operating expenditures (169) Effect on taxation (1,179)(1,530) 2,582 The net profit figure of RMB 21,593 reported under IFRS was increased to RMB 25,577 under U. S. GAAP. The increase of RMB 3,984 under U.S. GAAP was due to the following reasons: Dep. of revalued PPE RMB 3,998 Disposal of PPE 1,316 Capitalized interest on invest.in associates 141 Reversal of deficits on revaluation of PPE 86 Foreign exchange gains and losses76 Reversal of impairment of long-lived assets 47 Exchange of assets23 Capitalization of PPE12 5,699 Deferred tax effect of U.S. GAAP adjustments (1,715) 3,984 2.The differences for CPCC between PRC GAAP and IFRS, and between IFRS and U.S. GAAP are given in the case. As mentioned in the case, treatments of the following items under PRC GAAP and IFRS are different: Depreciation and disposal of oil and gas properties Capitalization of general borrowing costs Acquisition of subsidiaries Gains from issuance of shares by a subsidiary Gains from debt restructuring Revaluation of land use rights Unrecognized losses of subsidiaries Pre-operating expenditures Impairment loses on long-lived assets Government grants (Refer pp.5-72 5-75 in the textbook) Treatments of depreciation and disposal of oil and gas properties seem to have a significant impact on reported profit. As mentioned in the case, treatments of the following items under IFRS and U.S. GAAP are different: Foreign exchange gains and losses Capitalization and revaluation of property, plant and equipment Exchange of assets Impairment of long-lived assets Capitalization of interest on investment in associates Goodwill amortization Companies included in consolidation Related party transactions (Refer pp.5-77 – 5-82) Treatments of depreciation of revalued property, plant and equipment, and disposal of property, plant and equipmentseem to have a significant impact on reported profit 3.U.K. readers of the financial statements may not find them very useful, as the information is not reconciled to the U.K. GAAP. There are differences between U.K. GAAP and IFRS, and between U.K. GAAP and U.S. GAAP. With the adoption of IFRS in the EU, this may not be a major problem anymore. However, UK companies use IFRS as adopted by the EU which in some cases differs from the IFRS issued by the IASB. 4.U.S. readers should find the information useful. However, it would be better for them if the information was reconciled directly from PRC GAAP to U.S. GAAP. 5.When a company is listed on a foreign stock exchange, it is always useful to explain the differences, if any, between accounting standards used in  preparing financial statements, and those that are stipulated by the listing requirements. The need for such explanation is reduced if the two sets of standards are comparable. However, differences can still exist due to different interpretations of the requirements. Therefore, the approach taken by CPCC can be recommended to other companies.

Weaker Sex? :: Sports Women Feminist Papers

Weaker Sex? "Psychologically, men are more explosive, inconsistent, not enduring, a nd in pain exertion - especially among high performance athletes - somewhat sniveling. A woman is the opposite: tough, constant, enduring, level and calm under the pain to which her biology exposes her. On the average she is more patient than a man. Armed with these advantages, women are in a position to do endurance feats previously considered by men to be impossible."(Noakes 598) Not many sports exist in the world today in which women can be competitive with men. Although this is not true with many other things in life, it has always seemed that males dominate the sports world, no matter how hard women have tried to break through this. Upon taking this class, I thought I had found such a sport. From quotes such as the one above by Dr. Ernst van Aaken and other findings in the class text books, I developed the thesis that Ultra Marathon Running might be just the sport for women to show their ability to best men in sports arenas that which they had previously been excluded from. As I look deeper into this statement, I realize that there are many different ideas and theories on this topic. Many women say, "Yes, of course women can compete with men", while men tend to laugh at the question and scoff at even the thought. So my question remains unanswered, can women of the ultra species compete with males? In 1971, American woman, Natalie Cullimore surprised the all male ultra world by running a 16:11 for the one hundred-mile race. Not only was she second in the race, but this was the fourth fastest time for a male or female at this distance. She caught the attention of the males of the sport with her speed and helped many other women to find a place in this field with her determination. As women's ultra running became more popular world wide, people began to take notice. Onlookers realized that the women always seemed to look more fresh at the end of a race, as if it were not as much of a struggle for them as it was for the men. This observation prompted many studies and the theory that women could beat competitive men. The first doctors to make a statement about this theory were Dr. Joan Ulloyt and Dr.

The Silver Linings Playbook Chapter 16

The Best Therapist in the Entire World The Monday morning after the Eagles beat the Texans, a funny thing happens. I'm doing some initial stretching in the basement, when my father comes down for the first time since I have been home. â€Å"Pat?† he says. I stop stretching, stand up, and face him. He's on the last step, stopped as if he is afraid to set a foot down on my territory. â€Å"Dad?† â€Å"You certainly got a lot of equipment down here.† I don't say anything, because I know he is probably mad at my mother for buying me a gym. â€Å"There's pretty good Eagles coverage in the papers today,† he says, and then extends the sports sections of the Courier-Post and The Philadelphia Inquirer to me. â€Å"I got up early and finished reading both so that you could keep up with the team. By your comments yesterday during the game, I could tell you don't know all of the players, and I thought maybe you'd like to follow along this season now that you're home and – well, I'll just leave them on the top step from now on.† I'm too shocked to speak or move, because my father has taken the sports pages with him to work ever since Jake and I were little kids. Jake used to fight with Dad all the time about this, asking him to at least bring home the sports sections after work so we could read the articles after we finished our homework. But Dad always left with the papers before we were out of bed, and he never brought the sports sections home for us ever, saying he forgot or lost them at work. Jake finally subscribed himself when he got his first job stocking shelves at the local Big Foods, and this was when we started reading the daily sports pages together every morning before school. He was twelve; I was thirteen. I do three hundred sit-ups on the Stomach Master 6000 before I allow myself to pick up the paper from the bottom step. As my stomach muscles crunch and burn, I worry that my father is only playing a mean trick on me and that the papers will be the entertainment or food sections, but when I finish the sit-ups and make my way to the steps, I see that Dad really did leave me the sports sections of both papers. When it is time for me to take my a.m. pills, I find my mom in the kitchen cooking eggs. My plate is set at the breakfast bar, and my five morning pills are laid out in a line on a napkin. â€Å"Look,† I say, and hold up what my father gave me. â€Å"Sports pages, eh?† Mom says over the sound of frying eggs. â€Å"Yeah.† I sit down and pop all five pills into my mouth, trying to decide how many I will swallow today. â€Å"But why?† Mom scrapes the eggs from the pan and onto my plate with her spatula. She smiles and says, â€Å"Your father is trying, Pat. But I wouldn't ask too many questions if I were you. Take what he gives you and be happy – that's what we do, right?† She smiles at me hopefully, and right then I decide to swallow all five pills, so I take a sip of water and do just that. Every day that week, I hear the basement door open and close, and when I check the top step, I find the sports sections, which I read from cover to cover while I eat breakfast with Mom. The big news is the upcoming Giants game, which everyone thinks will be the key to winning the NFC East, especially since the Giants have already lost to the Indianapolis Colts in game one. A loss will put them at 0 – 2 and the Eagles at 2 – 0. The game is being hyped as a big one, and I have a ticket, thanks to Jake, which makes me really excited. Each night, I wait for my dad to come home from work, hoping he might want to talk about the upcoming game with me – so I can use the current players' names and prove to him that I am a real fan again – but he always takes his dinner into his study and locks the door. A few times I actually go to his study and raise a fist to knock, but I chicken out every night. Mom says, â€Å"Give him time.† Sitting in the brown recliner, I talk about my dad with Dr. Cliff during my Friday appointment. I tell him how Dad is leaving me the sports sections now, and how I know this is a huge deal for Dad, but I wish he would talk to me more. Cliff listens, but says little about my father. Instead he keeps bringing up Tiffany, which is sort of annoying because she has only been following me when I run, and that's about it. â€Å"Your mother says you are going to the beach with Tiffany tomorrow,† Cliff says, and then smiles like men sometimes do when they are talking about women and sex. â€Å"I'm going with Ronnie and Veronica and baby Emily too. The whole point is to take Emily to the beach because she did not get to go much this summer and it will be cold soon. Little kids love the beach, Cliff.† â€Å"Are you excited about going?† â€Å"Sure. I guess. I mean, I'll have to get up super early to get a good workout in and finish when we come home, but – â€Å" â€Å"What about seeing Tiffany in a bathing suit?† I blink several times before I grasp what he has said to me. â€Å"You said before that she has a nice body,† Cliff adds. â€Å"Are you looking forward to seeing it? Maybe she will wear a bikini. What do you think?† I feel mad for a second – because my therapist is sort of being disrespectful – but then I realize Cliff is testing my morals again, making sure I am fit to be out of the mental institution, so I smile, nod, and say, â€Å"Cliff, I'm married, remember?† He nods back wisely and winks, making me feel like I passed the test. We talk a little more about how I made it through a whole week without having an episode, which is evidence that the drugs are working, according to Cliff – because he doesn't know I spit at least half of the pills into the toilet – and when it is time for me to go, Cliff says, â€Å"I just have one more thing to say to you.† â€Å"What?† He shocks me by jumping to his feet, throwing both hands in the air, and yelling â€Å"Ahhhhhhhhhhhhhh!† So I jump to my feet, throw both hands in the air, and yell â€Å"Ahhhhhhhhhhh!† too. â€Å"E!-A!-G!-L!-E!-S! EAGLES!† we chant in unison, spelling the letters with our arms and legs, and suddenly I am so happy. Cliff predicts a 21 – 14 Eagles victory as he walks me out of his office, and after I agree with his prognosis, we enter the waiting room and my mother says, â€Å"Were you two just doing the Eagles chant?† Cliff raises his eyebrows and shrugs his shoulders at my mother, but when he turns to walk back into his office, he begins whistling â€Å"Fly, Eagles, Fly,† at which point I know that I am seeing the best therapist in the entire world. On the drive home, my mother asks me if Cliff and I talked about anything other than Eagles football during the therapy session, and instead of answering her question, I say, â€Å"Do you think that Dad will start talking to me at night if the Eagles beat the Giants?† Mom frowns, grips the steering wheel a little harder. â€Å"The sad reality is he might, Pat. He really might,† she says, and I start to get my hopes up.

Health Care Providers Essay

Health Care Providers Respiratory therapists care for people of all ages with restricted breathing problems such as emphysema, chronic obstructed pulmonary disease and asthma. Respiratory therapists may work in hospitals, long term care facilities, physicians’ offices, and home health services. Respiratory therapists must have an associate’s degree, although most have a both an associates and bachelor’s degree from an accredited college. They are licensed in all states except Alaska (Bureau of Labor Statistics 2012). Licensure requires passing a state certification or professional examination. Respiratory therapists teach patients how to use inhalers and aerosol machines. They provide counseling on smoking cessation. Also set-up, connects, and monitors ventilators for patients that cannot breathe on their own. Respiratory therapists also perform chest physiotherapy on cystic fibrosis patients to remove mucus from their lungs to make it easier for them to breathe. They also perform dia gnostic testing such as Pulmonary Function Testing and Methocholine Challenge Testing. The Pulmonary Function Tests provides physicians information on the patient’s lung capacity and breathing ability to assist them in prescribing the appropriate medication. The Methocholine Challenge Test determines if the patient has reversible asthma disease. The Respiratory therapist also performs a test called polysomnogram, a test to determine if a person has sleep apnea (breathing pauses during sleep). The annual median pay for Respiratory therapists as of May 2010 is $54, 280 (Bureau of Labor Statistics 2012). Employment of Respiratory therapists is expected to grow 28% from 2010 to 20120 (Bureau of Labor Statistics 2012) because of the rise in the in the number of elderly with increased incident of emphysema, chronic bronchitis, pneumonia and other respiratory diseases that restrict lung function or cause permanent damage. Also affecting the increase in the need for respiratory therapists is the continued use of all forms of smoking, air pollution and respiratory emergencies. A podiatrist is commonly known as a foot doctor, but is really a doctor of podiatric medicine (DPM). Podiatrists treat and diagnosis conditions of the feet, ankles, and lower legs. Podiatrists must complete four years of training in a podiatric medical school, after earning a bachelor’s degree and three years of residency training in a hospital setting. Podiatrists must be licensed in every state. To become licensed they have to pay a fee and pass  a state exam. Podiatrists can choose to specialize in various fields such as pediatrics, wound care, surgery, sports medicine, or diabetic care. Podiatrists can earn board certification by taking an exam after advanced training and clinical experience. The American Board of Podiatric Medicine and the American Board of Podiatric Surgery are the two certifying boards. Podiatrists traditionally work in private offices either alone or with partners, hospitals, and long-term care. The median annual salary for a podiatrist as of 2010 was $118,030 per year (Bureau of Labor Statistics 2012). The job outlook for podiatrist looks very good in the future, partly due to the limited number of podiatric medical schools and the amount of older podiatrists retiring. Education for chiropractors is one of the stringent of today’s healthcare providers. The chiropractor uses spinal manipulation to relieve the symptoms of low back pain, neck pain, and headaches. Chiropractors believe your body has a natural way of healing itself, the body’s structure, nerves, bones, muscles, and joints are all enter-related, and chiropractic treatment helps to balance your body and promote self-healing. When a person decides to enter chiropractor school he must have already completed fours of pre-medical undergraduate education. Once accepted into an accredited chiropractic college, four to five years of intense professional study is standard. Due to the hands on approach to chiropractic medicine most of the training is done in the clinical training. Because of their extensive training, chiropractors are able to diagnose health problems and refer patients to other healthcare providers as needed. Doctors of chiropractic are required to pass a national exam to become state licensed prior to practicing on their own. Chiropractors work in a variety of settings, hospitals, private practices, and schools. The median annual salary for a chiropractor varies depending on the location and setting, ranging from $ 31,120 to $142, 000 (Bureau of Labor Statistics 2013). Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, 2012-13 Edition, Respiratory Therapists, on the Internet at http://www.bls.gov/ooh/healthcare/respiratorytherapists.htm http://www.apma.org/learn/content.cfm?ItemNumber=992&navItemNumber=558 Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook, 2012-13 Edition, Podiatrists, on the Internet at http://www.bls.gov/ooh/healthcare/podiatrists.htm http://www.acatoday.org/level3_css.cfm?T1ID=13&T2ID=61&T3ID=151 http://www.bls.gov/oes/current/oes291011.htm http://www.mayoclinic.com/health/chiropractic http://www.bls.gov/ooh/healthcare/respiratory-therapists

Writing Sample Essay

Writing Sample Essay Writing Sample Essay The book â€Å"Fifty Shades of Grey, by E.L. James,† is the first book of its kind to reach popular culture. Although there are a lot of stimulating fiction novels that exist, one has to ask what was it that caused this series to hit top-seller all around the world and turn out to be a sensational hit? Many people in the world and critics claim to say that the book was incompetently written and is a literary disaster, however it’s fame, success, and popularity cannot be overlooked. With the media calling the trilogy â€Å"Mommy porn† and feminists arguing it’s negative repercussions in regards to male dominance and female subordination, E.L. James has caused quite the controversy with this series. I found this trilogy appealing because aside from all the negativity and positivity I heard from it, I wanted to see for myself what was the fuss about this book. When I first started to read the trilogy almost two years ago, I remember saying to myself that this book was going to be a about a sappy love story like Nicholas Sparks. After reading a couple of pages, I knew that this book was nothing like a Nicholas Sparks novel. Aside from all the uncensored sex scenes, it has it’s similarities. I noted that this trilogy was written in first person narration from the view of the protagonist. Anastasia Steele whom is the protagonist, is an innocent, beautiful, smart, young woman fresh out of college. Her sexual experience is non-existent, particularly in comparison with the sex crazed,

Imminent, Immanent, and Eminent

Imminent, Immanent, and Eminent Imminent, Immanent, and Eminent Imminent, Immanent, and Eminent By Maeve Maddox Judaye Streett has asked for a tip on the similarly sounding words imminent, immanent, and eminent. Imminent is an adjective meaning about to happen. It comes from a Latin word meaning to overhang or to be near. Obamas court pick is imminent Pfizer Chief Says Growth Is Imminent PSPgo Relaunch is Imminent Bush Says No Imminent Decision on Guantanamo Similar in meaning to imminent is the word impending, literally, hanging over. Unlike imminent, impending has a negative, even ominous connotation. How do human beings react to the threat of impending catastrophe? Teachers appeal to AG to cancel impending dismissals Peter could not keep silent. He laid hold upon his Master, as if to draw Him back from His impending doom†¦ Anxiety symptoms Fear of impending doom The expression impending doom, meaning something bad about to happen has become such a clichà © as to be the name of at least two heavy metal bands. Immanent is an adjective meaning dwelling within. The word is most commonly used to describe a spiritual presence. It comes from a Latin word meaning to dwell within. Is there a hierarchy in the immanent Trinity? God is immanent in every form and whoever loves God must love Gods creation. Colossians 1:15:20 says: God has become immanent in Jesus Christ The word immanent has other applications in anthropology and mathematics. Sometimes even people writing about spiritual matters mix up immanent and imminent, as in these examples from a web site about the historical Jesus: [Jesus] did believe that this restoration [of a Jewish state] was immanent. Critical scholars argue that the high priest feared that Jesus talk of an immanent restoration of an independent Jewish state would likely spark a riot. Eminent means prominent, outstanding. It comes from a Latin word meaning to stand out or to project. Eminent people stand out from the herd because of their personal and professional qualities and achievements. In a literal sense of projecting, an eminence can be a hill or other high place that stands above its surroundings. The city squares by night are breathtaking when viewed from an eminence. BOOK REVIEW: An eminent Victorian disinterred UN Security Council Seeks an Eminent Individual for an Impossible Job The legal term eminent domain refers to the right of a government to appropriate private property for public use, paying just compensation to the owner. The public domain stands out from the private domain. The Alameda Theater and Cineplex in Alameda, CA, was built on property that was unjustly seized by the city through eminent domain laws. A new eminent domain law in Utah authorizes seizure of some of the federal governments vast land holdings. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:75 Synonyms for â€Å"Angry†Between vs. In BetweenCaptain vs. Master

Job Analysis Research Paper Example | Topics and Well Written Essays - 2000 words

Job Analysis - Research Paper Example Quirin (1991) defines job analysis as a systematic approach for the collection of information regarding a job including roles, responsibilities and the skills required to perform those tasks. It is an important part of planning in human resource enabling the manager to determine job necessities, needed tools and skills, supervision of the employees and their interaction with the management. This paper focuses on all the elements of job analysis, based on the statement that job analysis is the backbone of an organization’s efforts to meet its vision, mission and objectives. Based on the contingency theory of organizational behavior, a job analysis of my immediate former position will be made in a bid to ensure that it is filled and operated satisfactorily. Organizational Behavior Theory Guiding this Job Analysis: Contingency Theory This is a radical shift from both the classical and neoclassical theories of organizational behavior in terms of its view on conflict at the workpla ce. While the two are focused on avoiding conflict since it interferes with equilibrium in the organization, contingency theory recognizes the fact that conflict is virtually inescapable, but manageable at the same time. Thus, organizations naturally evolve and adapt to meet their strategic needs through actions that are rational and sequential. Effectiveness is a key component in dealing with changes in the environment (Walonick, 1993; Chandler, 1962; Lawrence & Lorsch, 1969). This is the most applicable theory in job analysis since it provides for adaptability and variation in all aspects of a job, especially considering the fact that a job description should be able to accommodate uniqueness. Creating a job description that meets the specific objectives of the organization is preferable than copying what is already being used in other firms. Aspects to be analyzed for the Job Job analysis is aimed at collection of information about the job. To begin with information will be gathe red concerning the specific duties and tasks required by the job. A review of any possible physical requirements according to the environment of the job will then be done since the working conditions may not be accommodative to all people. The tools and equipment used will then be explored in detail, followed by establishing the inter-relationships of the position with superior, equal and junior staff. Finally, the requirements of the job from a prospective recruit will then be analyzed in terms of knowledge, skills and abilities (Branick and Edward, 2002). Job Description Several methods can be used to collect information for a job description including interviewing the incumbents and supervisors, observation, structured or open questionnaires and exploration of work logs among others (McNamara, 2010). A lot of these methods will not be applicable in this case since I am the incumbent. I will utilize the knowledge I have from my previous position to create a job description. Import antly, I will utilize Gibb’s Reflective Cycle that will enable me to reflect on my entire service for that position, coming up with an evaluation of the things I did well, where I went wrong and finally the best course of action I would undertake if I was to find myself in similar position (Jasper, 2003). The other method is to interview my former