Confusing Preposition Pairs in English

Confounding Preposition Pairs in English Confusingâ preposition combines in English is one of the most widely recognized missteps for ESL understudies. To assist you with keeping away from this error, reviewâ some of the most generally confounded sets of relational words below.â In/Into The key contrast among in and into is that in shows a condition, though into demonstrates movement. For instance, into is regularly used to portray the development of something from outside to inside, for example, in the sentence, I strolled into the house. By contrast,â in is utilized when a thing or individual is fixed. For instance, I found the book in the cabinet. Models Jack drove his vehicle into the garage.My companion lives in that house.The instructor came rapidly into the room and started the lesson.The dishes are in that cupboard.â On/Onto Like into and in, onto shows movement where on doesn't. Onto ordinarily shows that something is put onto something different. For instance, I put the dishes onto the table when I set it. On shows that something as of now lays on a surface. For instance, The image is holding tight the wall.â Models I deliberately positioned the image onto the wall.He put the book onto the desk.You can discover the word reference on the table.Thats a lovely picture on the divider. Among/Between Among and between are actually the equivalent in significance. Notwithstanding, between is utilized when something is set between two articles. Among, then again, is utilized when something is set among numerous articles. Models Tom is among Mary and Helen in that picture.Youll discover the letter among the papers on the table.Seattle is situated between Vancouver, Canada, and Portland, Oregon.Alice is among companions this end of the week. Next to/Besides Adjacent to - without a s-implies close to. For instance, Tom is situated adjacent to Alice. Interestingly, Besides - with a s - states that something is notwithstanding something different. For instance, Besides math, Peter is getting An ever. Models Balance your jacket close to mine over there.There is such a great amount of work to do other than the ordinary tasks.Come plunk down next to me.Besides potatoes, we need some milk.

Working with children from birth to age 5 years Assignment

Working with youngsters from birth to age 5 years - Assignment Example They need a sheltered domain alongside legitimate consideration to have a solid existence. This paper intends to give the essential comprehension about the earth which ought to be organized their dynamic learning and wellbeing. This paper is a rule for the setting for little youngsters from birth to age 5 years. Security and Health Requirements Safety is one of the principle concerns when managing youngsters as long as 5 years old. The infants and little youngsters ought to be kept from bed demise. They should be appropriately put down for rest for example ideally ‘feet to foo’ position. The temperature of nature ought to be typical for the security of youngsters and the anticipation of sickness and different issues. Infants ought not be disregarded at any example particularly for longer periods. Smoky condition is especially unsafe for babies and thus, grown-ups ought to never smoke before them. Kids will in general ascension furniture, steps and different surfaces high er than the floor and for a sheltered domain it is fundamental that the child is avoided all surfaces which may prompt a fall. An individual who can watch the child all the time can guarantee that the infant doesn't fall. Stay away from any articles which the kids may place into their mouths. Get such items far from the scope of youngsters as they are risky for them. Gagging and gulping occurrences might be kept away from via cautious thought given to little items which a youngster may spot. The electric lines and outlets ought to be far from the youngsters. They may get electric stuns either by contacting, gnawing or playing with those electric strings and outlets or by jabbing metal material in them. The counteractions against electric shock are subsequently, fundamental. Putting substantial furniture before the outlets, keeping lines path higher than their compass and spread the electric outlets firmly are some of measures to forestall electric shock mishaps. Every one of these a nticipations are important to guarantee that the kids get a free from any danger condition (Heberle and Scutella p 44-48). The kids from an exceptionally young age have certain physical and wellbeing prerequisites which should be satisfied. Guardians are encouraged to send lunch with kids so they can concentrate with a solid psyche. The offspring of a youthful age need to have their morning meal every day so they can be sound. Youngsters need a domain wherein they can get toys to play with and subsequently to advance a superior learning condition it is important a toys are given to them (Tassoni 2007 p.516). Setting required for an instructive situation All over the world it is seen that training has become an essential need for each person. Today the class or race doesn't make a difference much yet rather the training one accomplishes has a more noteworthy significance. Uncommon understudies have likewise been given inclination with regards to considers. Study hall Management Plans are intended to assist understudies with achieving a superior evaluation and better condition to consider (Khalsa 2007). Little youngsters have explicit prerequisites of these homeroom the executives plans which rotate around the visual condition and the physical course of action in the class. Visual learning is a route through which the youngsters can be urged to concentrate as they are pulled in towards the hues and drawings. Thus dividers are likewise brightened so that the understudies are pulled in to the diagrams on the dividers. Various banners about the homerooms are put on the dividers which are there to draw in understudies. These visuals are very significant for the youngsters who are contemplating nowadays as this would advance better comprehension in the class (Tassoni 2007 p 27-30) Physical course of action of the seats on which the kids sit are likewise viewed as significant on the grounds that it would permit more space to the kids. Kids at a

The 2019 National Book Award Winners have been announced!

The 2019 National Book Award Winners have been announced! The winners of the 2019 National Book Awards have been announced! In his rousing speech to open the 70th National Book Awards, acclaimed literary advocate and host  LeVar Burton stated, It is storytelling that holds our civilization together. And in a year where none of the 25 finalists had previously won a National Book Award and the majority of the finalists were first time nominees, it was a night of storytelling, of new storiesâ€"a night where the winners told their stories of how they came to be there, the struggles and inspirations, and people along the way. Winner of the nonfiction award for her memoir The Yellow House, Sarah M. Broom spoke movingly of her mother and her presence in Brooms life and memoir. And Hungarian novelist László Krasznahorkai, winner of the translated literature award now in its second year in this iteration, thanked the foundation for the creation of the award and his  translator Ottilie Mulzet, saying that through translators international writers can also be at home in America. Among the other stories told was that of Oren J. Teicher,  chief executive at the American Booksellers Association, who won this years Literarian Award for service to the wider literary community. The award was presented by author and bookstore co-owner Ann Patchett who remarked on Teichers tradition of working at  the counters of various independent bookstores during the busy holiday season. And novelist and activist Edmund White who won the award  for Distinguished Contribution to American Letters, a lifetime achievement award, for his pioneering contributions to gay literature. His award was presented by the author and director John Waters. Watch all 25 #NBAwards Finalists read from their honored books at last night’s NBA Finalists reading: https://t.co/uheCQJRwoz National Book Foundation (@nationalbook) November 21, 2019 And now to present the winners  in each of the five categoriesâ€"Young People’s Literature, Translated Literature, Poetry, Nonfiction, and Fiction! Young Peoples Literature Pet by Akwaeke Emezi Look Both Ways: A Tale Told in Ten Blocks  by Jason Reynolds Patron Saints of Nothing  by Randy Ribay Thirteen Doorways, Wolves Behind Them All  by Laura Ruby 1919 The Year That Changed America by Martin W. Sandler (Winner) Judges this year: Elana K. Arnold, Kristen Gilligan, Varian Johnson, An Na (Chair), and Deborah Taylor Translated Literature Death Is Hard Work  by Khaled Khalifa Translated from the Arabic by  Leri Price Baron Wenckheim’s Homecoming  by László Krasznahorkai  Translated from the Hungarian by  Ottilie Mulzet (Winner) The Barefoot Woman  by Scholastique Mukasonga Translated from the French by  Jordan Stump The Memory Police  by Yoko Ogawa Translated from the Japanese by  Stephen Snyder Crossing  by Pajtim Statovci Translated from the Finnish by  David Hackston Judges this year: Keith Gessen, Elisabeth Jaquette, Katie Kitamura, Idra Novey (Chair), and Shuchi Saraswat Poetry The Tradition  by Jericho Brown I: New and Selected Poems by Toi Derricotte Deaf Republic by Ilya Kaminsky Be Recorder by Carmen Giménez Smith Sight Lines  by Arthur Sze (Winner) Judges this year: Jos Charles, John Evans, Vievee Francis, Cathy Park Hong, and Mark Wunderlich (Chair) Nonfiction The Yellow House  by Sarah M. Broom (Winner) Thick: And Other Essays  by Tressie McMillan Cottom What You Have Heard Is True: A Memoir of Witness and Resistanceby Carolyn Forché The Heartbeat of Wounded Knee: Native America from 1890 to the Present  by David Treuer Solitary  by Albert Woodfox  with  Leslie George Judges this year: Erica Armstrong Dunbar, Carolyn Kellog, Mark Laframboise, Kiese Laymon, and Jeff Sharlet (Chair) FICTION Trust Exercise by Susan Choi (Winner) Sabrina Corina: Stories by Kali Fajardo-Anstine Black Leopard, Red Wolf by Marlon James The Other Americans by Laila Lalami Disappearing Earth by Julia Phillips Judges this year: Dorothy Allison, Ruth Dickey, Javier Ramirez, Danzy Senna (Chair), and Jeff VanderMeer Curious about the other nominated titles? Looking for more great recommendations? Check out the 2019 National Book Awards Longlists. Sign up to Today In Books to receive  daily news and miscellany from the world of books.

Professional and Effective Ways to Use Social Media Through Business Communications - Free Essay Example

Sample details Pages: 2 Words: 531 Downloads: 6 Date added: 2019/04/10 Category Society Essay Level High school Tags: Social Media Essay Did you like this example? The most significant lesson that professors can teach todays students is the success inside and outside the classroom that technology can deliver. In an era where the usage of technology and smart devices are rising, those whom use technology have grown to use the devices, social media platforms, etc. and put them to an effective use whether it is through their studies, or during their post-graduate life. Within this new era, students have used the advantages of growth in technology throughout their class instruction time. Many often look at the rise of social media and technology advancements as a negative trend in todays students, but in the business perspective of ones college career and future post-graduate life, the usage of technology has not only been effective, but also proven to enhance the skills needed to succeed in the field of business communications. Since the rise of social media and advancement of technology, students have begun to thrive in applications and other software programs such as Adobe and Microsoft. Due to the evident success social media has played in the business world, it has become a vital element in communicating between employees, other businesses, and more importantly customers. Don’t waste time! Our writers will create an original "Professional and Effective Ways to Use Social Media Through Business Communications" essay for you Create order Although in-person communication has always been a staple for communication within a business, social media has allowed employees to push themselves to advance their skills, use strategic thought processes, and be able to quickly react to problems that arise in the work place. The usage of social media in classroom settings has prepared students for the real world of business through using media and implementing it into daily assignments for classes. In order for students to truly realize the impact social media has in their future careers, professors have included assignments that encompass social media and create challenges in real life scenarios (Sapkota and Putten). Not only has social media proven to enhance the image and flow of a business, but it has also allowed employers to find their new employees. The hiring process has become easier for recruiters and Human Resource departments within a company, as the range of who they want to work for them, and why they want that person to work for them can easily be narrowed down by using different features and search settings within social media networking apps. The usage of social media in classrooms has also given students an ethics, morals, and skills lesson when deciding the appropriate times to properly use social media in terms of communicating through business. Although social media has been useful in the business world, students must know that there is a fine line between a business profile and an individual profile. Even though social media can enhance ones job search and networking, it could also ruin ones image. In an era where social media is often looked down upon, colleges have found technological advances to be an advantage when teaching business courses, and businesses have found the advances to be equally as rewarding upon hiring social media educated employees. Research has shown that there is a positive correlation between social media usage inside and outside the classroom/work place and an individual/businesss success in growth, networking, and expansion of skills.

Tragic Family Relationships in Wuthering Heights by Emily...

Introduction: In 1800 Century, Catherine and Heathcliff grow up together at Wuthering Heights, Catherine family home on the northern English moors. Heathcliff arrives as a gypsy founding. Catherine father Mr. Earnshaw raises him as a son. Catherine is a strong and wild beauty who shares Heathcliff wild nature Alone together on the moors Catherine and Heathcliff feel as if they are soul mates. But to Heathcliff despair outside forces begin to pull them a part. After falling in love with Catherine .She reject him for Edgar Linton who has money and status. Heathcliff run away with Isabella Edgar sister. Heathcliff becomes wealthy and respected. He takes over Wuthering Heights and Thrush cross Grange Heathcliff love Catherine in the story,†¦show more content†¦Ruled by a wish for vengeance, Heathcliff makes the two of them suffer as he has previously suffered under Hindleys cruelty. As part of his revenge, Heathcliff also marries Edgar Lintons sister, Isabella, and cruelly mistreats her. He also unintentionally hastens Catherines death, which is the point of climax for Heathcliff. The unraveling of Heathcliffs revenge forms the falling action. He lures the young Cathy, the daughter of Catherine and Edgar, to his house and forces a marriage between her and his son, Linton. Since Linton is a sickly young man, Heathcliff knows he will soon die, putting Heathcliff in a place to control both Thrush cross Grange and Wuthering Heights. After Lintons death, he forces Cathy to stay on at the Heights, a situation that allows affection to spring forth between her and Hareton. She does her best to educate him and eventually falls in love with him. Heathcliffs desire for revenge eventually wears out, and he allows Cathy and Hareton to pursue their relationship. All Heathcliff longs for now is death, which will at last reunite him with. Authors Style: Evaluation of technical skills used for enriching the structure and the revival of the goal of the novel. - To clarify the meaning of the symbols and images in the novel and aesthetic judgment to the extent it relates to strengthening the effectiveness and objectivity in the structure of the novel. - To support the structure of the novel andShow MoreRelatedEmily Bronte s Wuthering Heights Essay1220 Words   |  5 Pagesand literate family background, the Brontà « sisters have both written novels centered on orphans’ pursuits of love that may have challenged civilized society. Emily Jane Brontà « and Charlotte Brontà « are among the six children born to Reverend Patrick Brontà « and Maria Branwell Brontà « (â€Å"Emily Brontà «Ã¢â‚¬ ). The loss of their mother and two eldest sisters resulted in different responses between Charlotte and Emily, while Emily became shyer, Charlotte developed a dominant attitude (â€Å"Charlotte Brontà «Ã¢â‚¬ ). InitiallyRead MoreWuthering Heights by Emily Brontà «1111 Words   |  5 PagesIntroduction: Catherine and Heathcliff grow up together at Wuthering Heights, Catherine family home on the northern English moors. Heathcliff arrives as a gypsy founding. Catherine father Mr. Earnshaw raises him as a son. Catherine is a strong and wild beauty who shares Heathcliff wild nature Alone together on the moors Catherine and Heathcliff feel as if they are soul mates. But to Heathcliff despair outside forces begin to pull them a part. After falling in love with Catherine .She reject himRead MoreThe Lives of Emily and Charlotte Brontà «2000 Words   |  8 PagesEmily and Charlotte Brontà « retained exceptional novels throughout history. Their stories captivate the minds of readers alike, taking them to a world of dark, eerie hatred, and overcoming the obstacle faced with love and devotion. However, both sisters have diverse styles of writing. Charlotte Brontà « tends to use more humor through her works, while Emily Brontà « uses more satire along with a sardonic tone. T hey both come together to have somewhat similar themes, making the moral of the story mentallyRead MoreThe Sinusoidal Nature Of Generations1310 Words   |  6 PagesThe Sinusoidal Nature of Generations Emily Bronte’s melodramatic sensational novel, Wuthering Heights, is a heart-rending love story illustrated by a spectator narration. The story consumes the life of two romantic â€Å"soul mates† predestined to never ultimately be together and the impact of their lives on those who surround them. Each novel follows an undefined different story of a sole family. Gabriel Marquez’s One Hundred Years of Solitude explores comparable themes as those in Bronte’s novel unravelingRead MoreThe Invention Of Wings Of Wuthering Heights 1477 Words   |  6 PagesAllen Chen Mrs. Tanksley AP English IV 28 October 2014 Invention of Wings Connected to Wuthering Heights The Invention of Wings follows the peculiar institution of slavery through the eyes of two young girls, Sarah and Hetty. They both struggle with the realities of societal customs pitched against them. Sarah is futilely vying against the strong patriarchal customs of her society while Hetty has to bear with the fact that as a slave, she is unequal to those around her. They are both driven byRead MoreWuthering Heights by Emily Bronte1075 Words   |  5 Pagescalled â€Å"Wuthering Heights† by Emily Bronte. She combines more than one element of a gothic novel and that is craziness, obsession and villain heroes. The novel is formed around the two similar love stories of Catherine Earnshaw and Heathcliff and the young Catherine Linton and Hareton Earnshaw. The motif of this book is full of doubles and repetitions; it has two protagonists as mentions earlier, Catherine and Heathcliff, two narrators, Mr. Lockwood and Nelly, and two houses, Wuthering Heights and ThrushcrossRead More Great Expectations By Charles Dickens1948 Words   |  8 PagesIntroduction Wuthering Heights was composed by Emily Bronte and Great Expectations was composed by Charles Dickens as they were illustrations of the Victorian novel. Both novels reflect the conditions of the 19th century in England which showed a lot of progress in many aspects. Through the growth and development of the English Empire, industrialism and capitalism which caused a lot of dramatic changes in the society. Causing cultural differences among the classes, changing the social roles, meanwhileRead More Physical and Emotional Destruction in Emily Brontes Wuthering Heights1235 Words   |  5 PagesDestruction in Wuthering Heights  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      Often the lifestyles of a person and those around them are affected by ones concern for his/her own welfare and neglect of others. This attitude is a reflection of self-love and a feeling of self-righteousness. In the novel, Wuthering Heights , Emily Brontà « describes the lifestyles of late 18th century and early 19th century rural England emphasizing selfishness. From the very beginning, there is an obvious tension between the households at Wuthering HeightsRead More Remoteness and Loneliness in Wuthering Heights by Emily Bronte2220 Words   |  9 PagesRemoteness and Loneliness in Wuthering Heights by Emily Bronte Emily Bronte loved nature and spent most of her childhood on the remote Yorkshire Moors near her home in Haworth. Emily found that the Moors were a place of peace and sanctuary where she could retreat to relax and follow one of her most favourite past times, which was writing. However she knew that in a matter of seconds the Moors could change into a wild and savage wilderness. Emily chose this ever-changing setting for herRead MorePride and Prejudice vs Wuthering Heights3113 Words   |  13 Pagesvs. WUTHERING HEIGHTS About structure and mood There are a number of differences. First of all, the narrative structure is very different. Pride and Prejudice is chronological, told by a limited 3rd person narrator. Wuthering Heights begins at present, and then is told as a series of flashbacks, sometimes through letters, but with two different first-person narrators. Pride and Prejudice reads chronologically, with someone telling you about the characters. Wuthering Heights

Aristotle’s Definition Of Virtue Free Essays

Nowadays, virtues are associated with refinement and nobility of one’s character. Aristotle believed that virtue is a function of the soul that guides every action of an individual. Thus, every action illuminates the discretion of an individual to act freely the chosen disposition. We will write a custom essay sample on Aristotle’s Definition Of Virtue or any similar topic only for you Order Now Since every human has a soul and virtue is its activity, can we classify every action as virtuous action? In Nicomachaen Ethics, Aristotle examined the inter-relations among the purpose of every human action, virtues, and vices in the achievement of happiness. Aristotle believed that the supreme good is the ultimate goal of every human endeavor. What then is the â€Å"good† for a man that can be possibly attained through his endeavors? It is happiness but relatively defined; vulgar men associated it with pleasure while people with refined character ascribed it to honor. While these things are pursued to achieve happiness in one’s self, but â€Å"good† should be pursued not only for happiness but for the â€Å"good† itself—as an end. The â€Å"good† brings happiness and is associated with function or activity. For instance, if you are a behest pianist then, you are good in playing piano for you are functioning well. The well-performance of your function creates happiness not only for yourself but also for the others, thus, giving you a unique identity. In the same line of reasoning, soul is an aspect of humans that differentiated them from the rest of the animals. Thus, man’s function concerns the soul. The rational component of the soul controls man’s impulses, thus, makes him virtuous. Therefore, â€Å"human good turns out to be an activity of the soul in accordance with virtue, and if there are more than one virtue, in accordance with the best and most complete. † As such, the nature of virtue then should be explored. Moral Virtues The product of teaching is the intellectual virtue while moral virtue resulted from the habit. Thus, it is never the case that moral virtue arises spontaneously on man’s being. Moral virtues are inculcated in man’s soul and perfected by habits. â€Å"For the things we have to learn before we can do them, we learn by doing them. For if all men are naturally born good or bad, adept or inept in certain skills, teachers have no sense at all. On the same ground, moral virtues can be learned or destroyed in one’s soul: by interacting with others we may become just or unjust; by experiencing perils we may become brave or coward; and other circumstances may impart hedonism, ill-temperance, or self-indulgence. Moreov er, by absorbing moral virtues at very young age, great difference will be made in one’s soul. Since it is through training, virtues are acquired; training then at very young age can mold virtuous personality. Conditions for the Conduct of Virtues Just and temperate actions are done by a man who has the sense of justice and temperance. â€Å"But if the acts that are in accordance with the virtues have themselves a certain character it does not follow that they are done justly or temperately. † Several conditions are necessary for the conduct of every virtuous action: knowledge of virtues; disposition for virtuous actions; and power to do virtuous actions. Hence, knowledge on virtues is not enough to become virtuous; rather, the disposition to put virtues into actions is a must. It is common sense to us, for example, that insufficient food and water taken into the body results to poor nutrition while a balanced diet ensures good health. â€Å"So too is it, then, in the case of temperance and courage and other virtues. † Avoidance of fears leads to timidity while extreme braveness endangers one’s life; absolute abstinence creates insensibility while hedonism shapes one’s indulgence. Since wrong doings are committed due to pleasure and noble character is avoided due to pain, pleasures and pain then are subjects of every virtue. The Doctrine of the Mean â€Å"Now neither virtues nor the vices are passions, because we are not called good or bad on the ground of our passions, but are so called on the ground of our virtues and our vices. † Passions, faculties, and states of character exist in the soul: passions are desires; faculties are abilities to perceive passions; and states of character are the choices to either put the passion in action or not. Feelings of pains and pleasures or passions, and the knowledge on good or bad are not virtues for virtues involve modes of choice. In addition, we naturally have faculties and desires. The man’s virtue then, involves the state of character that makes the realization of every desire that either good or bad. â€Å"For instance, both fear and confidence and appetite and anger and pity and in general pleasure and pain may be felt too much or too little, and in both cases not well; but to feel them at the right times, with reference to the right objects, towards the right people, with the right motive, and in the right way, is what is both intermediate and best, and this is the characteristic of virtue. The deficient and excess among the activities that give pleasure or pain is a vice while moral virtues lie in between of these deficiency and excessiveness, hence, the mean. However, the â€Å"mean† can not be found among actions which are entirely wrong such as crimes and envy. For the â€Å"mean† among entirely wrong actions is either its excess or deficiency, â€Å"but however, they are done they are entirely wrong; for in general there is neither a mean of excess and deficiency, nor excess and deficiency of a mean. Also, an extreme of a particular activity can be closer to its mean such as in the case of courage; courage is more of rashness than cowardice. This is so because of the things that are farther from its â€Å"mean† are its opposites. Moreover, Aristotle’s concept of the â€Å"mean† is not a strict doctrine; since the things and degree of happiness for each individual varies, so as the extent to which the â€Å"mean† for every case lies. It is only through the aid of our practical reason that we may determine the mean in a particular situation. Thus, virtue is a set of innate dispositions for the governance one’s action towards the attainment of happiness. Happiness then is not achieved unless one acted in accordance with his virtuous dispositions. Since actions are the concern of moral virtues, the attributes then of which should be examined. The Nature of Actions The nature of actions was classified by Aristotle as voluntary, nonvoluntary and involuntary. Involuntary actions are done against one’s disposition; voluntary actions are in accordance with the disposition; and nonvoluntary actions are accidentally done due to ignorance. Since virtue governs one’s disposition to act in accordance with the â€Å"mean,† the primary basis then of a virtuous action is the goodness of choice. For an action is always a product of premeditated choice of an individual for the attainment of one’s purpose, it is therefore voluntary. This also satisfies the conditions that Aristotle believed are necessary for virtue: knowledge, volition, and doing. On the other hand, if an individual was forced for a certain action, although seem involuntary, he is still responsible for that action for he has a choice for not doing. Meanwhile doing things because of ignorance is involuntary if at the end, one recognizes ignorance while failure to do so, makes it nonvoluntary. For instance, if a drunkard is addicted to liquor due to inability to discern virtuous things, the person then is guilty of ignorance and the action is nonvoluntary. If at some point of time, the person realized his ignorance, the action then becomes involuntary. With these, only ignorance can excuse an action to be called a vice but has limitation. If after realizing virtuous things, the person has continued to be a drunkard, then the action is voluntary and he is therefore vicious. Conclusion For Aristotle therefore, virtues are dispositions that acted in accordance with the doctrine of the mean towards the attainment of happiness. Happiness can not be achieved by merely just having or knowing virtues, rather by putting virtuous dispositions into actions. Thus, virtue is an active condition that makes one apt at choosing. How to cite Aristotle’s Definition Of Virtue, Papers

Research and Discussion on Earnings Management †MyAssignmenthelp

Question: Discuss about the Research and Discussion on Earnings Management. Answer: Introduction The organizations that are operating in the economy have an ultimate aim of engaging in profit so that they can maintain their market share and on the same time maintain their market share. Every company has various expenses which they have to undertake in order to sustain their business and it is the role of the management to take care of the expenses from the income it receives (Kothari et al., 2015). The income left after meeting all the expenses is known as the net income or profit. This is even known as earnings. The profit or earnings are significant for the shareholders as an entity performance measurement as it is helpful in identifying the degree to which the company has engaged in operational activities in order to add value to the firm (Chan et al., 2014). It is even used to evaluate the performance of the managers and to aid in estimating the future cash flows and to evaluate the risk. This paper has been designed in order to assess the process of earnings management and the three underlying issues that would reveal the engagement of the managers in the process of earnings management. These discussions would be undertaken next in the paper. The process of earnings management has been explained as the numerous ways like the managers using their judgment during financial reporting and in framing the transactions to transform the financial report in order to either mislead certain stakeholders about the distinct economic performance of the organization or even to manipulate the contractual results that is dependent on the accounting numbers. On the other hand, Fang et al., (2016) has defined earnings management as a legal and reasonable decision making of the management and documenting the same in order to accomplish predictable and stable financial outcomes. Barth et al., (2016) has discovered a positive relationship that is existent among the degrees of information irregularity and earnings management and therefore has provided evidence recommending that irregularities in the information is an essential situation for the earnings management. The higher degree of information irregularities makes it complex to gain access to the precise information that would make sure efficient supervision of the management decisions, actions and choices. Hence, the theory of agency has constructed a solid model for gaming knowledge about the earnings management as gives the management with economic enticements and to influence the financial outcome. There are various issues that manipulate the managers in engaging in earnings management (Enomoto et al., 2015). However, in this paper only three underlying issues require to be mentioned that have will be discussed. Managerial Compensation Incentives One of the most general remunerations for managing earnings is the managers compensation package. In most of the organizations the managers are eligible for cash bonuses or options for share on accomplishing prearranged reported earnings. It is due to this factor that the managers make use of any strategies to accomplish their target. Cohen et al., (2014) made use of accruals and transformations in the accounting policies and discovered that managers select income raising accruals as long as the revenues are within the minimum and maximum boundaries and they tend to move towards income falling accruals of the incomes are over the maximum level. Thus this has been one of the issues in managers supervising earnings. It is seen that earnings are handled and managed for the assistance of the entity, in order to meet the estimations and the expectations of the shareholders and the analysts so that the management and the shareholders are satisfied with their work. The managers look to manage earnings in order to maximize the value of the organization and to communicate the private and secret information and to restrict the violating the limited debt covenants (Doukakis, 2014). The managers look to undertake these activities so that the earnings can be managed with ease. The regulatory issues can even persuade the management to employ in earnings management. The organizations that are generally susceptible to the investigations that are anti-trust and the companies looking for government subsidy have a large amount of remunerations to manage the earnings that look to be less profitable. Degeorge et al., (2013) has investigated that whether regulatory assessment raises the earnings management likelihood for the companies that gets assistance like relief of import in the form or reductions in quota and increases in tariff. This has revealed that the companies making use of the income reducing earnings management in order to be eligible for the assistance of import relief. Thus, these have been the issues for the managers undertaking earnings management. Conclusion The completion of the paper has expressed that earnings management has been one of the significant issues that influences the managers to accomplish their remuneration packages by completing their prearranged tasks and even providing satisfaction to the shareholders with the help of maximising the valuation of the organization and in certain circumstances the companies looking to gain government subsidies and faces political consequences makes use of regulatory review in order to gain relief assistance. Thus this process is a significant procedure implemented by most of the organizations. Reference List Barth, M. E., Gmez Biscarri, J., Kasznik, R., Lpez-Espinosa, G. (2016). Bank earnings and regulatory capital management using available for sale securities. Chan, L. H., Chen, K. C., Chen, T. Y., Yu, Y. (2014). Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback provisions.The Accounting Review,90(1), 147-174. Cohen, L. J., Cornett, M. M., Marcus, A. J., Tehranian, H. (2014). Bank earnings management and tail risk during the financial crisis.Journal of Money, Credit and Banking,46(1), 171-197. Degeorge, F., Ding, Y., Jeanjean, T., Stolowy, H. (2013). Analyst coverage, earnings management and financial development: An international study.Journal of Accounting and Public Policy,32(1), 1-25. Doukakis, L. C. (2014). The effect of mandatory IFRS adoption on real and accrual-based earnings management activities.Journal of Accounting and Public Policy,33(6), 551-572. Enomoto, M., Kimura, F., Yamaguchi, T. (2015). Accrual-based and real earnings management: An international comparison for investor protection.Journal of Contemporary Accounting Economics,11(3), 183-198. Fang, V. W., Huang, A. H., Karpoff, J. M. (2016). Short selling and earnings management: A controlled experiment.The Journal of Finance,71(3), 1251-1294. Kothari, S. P., Mizik, N., Roychowdhury, S. (2015). Managing for the moment: The role of earnings management via real activities versus accruals in SEO valuation.The Accounting Review,91(2), 559-586.