Learning Mandarin vs Cantonese

Mandarin Chinese is the official language of Mainland China and Taiwan, but it is not the only language spoken in the Chinese world. Besides the regional variations of Mandarin, there are several Chinese languages which are mutually unintelligible with Mandarin. Cantonese is one of these languages. Cantonese is spoken in Guangdong and Guangxi provinces, Hainan Island, Hong Kong, Macau, Singapore, Malaysia and many overseas Chinese communities. Worldwide, there are about 66 million Cantonese speakers. Compare this with Mandarin, which is spoken by about 1 billion people worldwide. Of all languages, Mandarin is the most widely-spoken. Is It Better To Learn Cantonese? With 66 million speakers, Cantonese cannot be considered an impractical language to learn. If your main objective, however, is to do business or travel in Mainland China, you would be better off learning Mandarin. But if you want to do business in Hong Kong or Guangdong Province, is it better to learn Cantonese? Consider these points taken from hanyu.com: Cantonese has a lack of good learning materials.Cantonese does not have a standard Romanization system (like Pinyin for Mandarin). Yale Romanization is most commonly used in textbooks, but it is unknown to native Cantonese speakers.Cantonese is heard less often in Overseas Chinese communities as new Mandarin-speaking immigrants arrive from Mainland China. And Cantonese speakers are increasingly learning Mandarin to find work in Mainland China. So it seems as though Mandarin is more practical than Cantonese. That’s not to say that learning Cantonese is a waste of time, and for some people it may be the better choice, but for most people wanting to speak Chinese, Mandarin is the way to go.

Mental Health Issues And Its Effects Upon The Individual,...

MHR1000 FOUNDATIONS FOR NURSING PRACTICE: MENTAL HEALTH Mental Health Issues And Its Effects Upon The Individual, Their Carers, Family and Friends Summative Assessment 3299 Words 10th July 2013 Schizophrenia is a widely recognized chronic and severe psychiatric disorder which according to the National Institute for Health and Care Excellence (NICE, 2009) guidelines, affects one per-cent of the UK population. Schizophrenia can be classified as an overall category for the mental illness; however, diagnostic tools such as the International Classification of Diseases (ICD-10) and the Diagnostic and Statistical Manual of Mental Disorders (DSM-IV) reveal the variations of the psychiatric disorder. This essay will explore and†¦show more content†¦In paranoid schizophrenia, signs and symptoms may vary in different cases however the common signs and symptoms include delusions and hallucinations. Negative symptoms include disorganised behaviour, the decline in function such as social withdrawal, apathetic, poor thought process and lack of self-care. Positive symptoms include disorganized speech which may also be associated with additional changes in behaviour such as neologi sms, blunted affect, lack of emotion and apathy. Hoffman (citied by A.M.Kuller and T.Bjà ¶rgvinsson, 2010), reveals that during an acute episode, 60% to 80% of individuals affected by paranoid schizophrenia report experiencing auditory hallucinations. Statistics also reveal that 90 % of individuals affected by paranoid schizophrenia report experiencing delusions of either, persecution, grandeur, reference or control. (M.Smith and J.Segal 2013). M.Bengston (2006) defines paranoid schizophrenia as the presence and dominance of auditory hallucinations and consistent delusional perceptions of persecution or conspiracy. Over the years, numerous researches have been conducted with the aim to establish the primary causes of the psychotic illness. The reasons and causes of paranoid schizophrenia remain relatively unclear, however, I.Peate and S.Chelvanayagam (2006, p145) states there is no definitive cause for the development of paranoid schizophrenia,Show MoreRelatedReview Of Beautiful Mind 2548 Words   |  11 PagesSchizophrenia is a severe mental illness that affects the brain causing disruption in a person’s emotional response and thought process caused by psychotics’ symptoms such as delusions, hallucinations, incoherence, catatonic or hyperactive behavior and flat effect (Simon H. Zieve D., 2013). Although the exact cause of schizophrenia is still not understood today. Schizophrenia are believed to be caused by a combination of factors including family history, chemical imbalance of the brain, environmentalRead MoreMiss Essay8754 Words   |  36 Pages15 Understand mental health problems (CMH 302) Assessment of this unit This unit introduces the main forms of mental health problems. You will be expected to know the strengths and limitations of the main psychiatric classiï ¬ cations systems and have a working knowledge of alternative frameworks for understanding mental distress. The unit also looks at the ways that mental health problems affect the individual and others in their social network, and considers the beneï ¬ ts of early interventionRead Morencfe dementia awareness3600 Words   |  15 Pages1 Explain what is meant by the term ‘dementia’ Learner answer 1 dementia is not a disease or illness its an overall term which describes a wide range of symptoms associated with a decline in memories or a persons other mental abilities which in turn can reduce a persons ability to perform everyday tasks. 2a Incorporating your assessment pack and using the diagram as a guide, describe the key functions of the brain that can be affected by dementia. a) Name area 1 of the brain and its key functionRead MoreSuggest Strategies to Minimise Effects of Challenging Behaviour in Health and Social Care Settings5638 Words   |  23 Pagesstrategies to minimise effects of challenging behaviour in health and social care settings P3. The author will then discuss strategies used to minimise the effects of one type of challenging behaviour in health and social care settings M3. Finally evaluate these strategies for dealing with this one type of behaviour D1. P3 In health and social care settings challenging behaviour can arise daily or rarely but challenging behaviour takes many forms and is a certainty that health professionals workingRead MoreThe World Health Organization ( 2014 ) Defines Mental Health2688 Words   |  11 PagesMental Health SYNOPSIS OF THE TOPIC The World Health Organisation (2014) defines Mental Health â€Å"as a state of well-being in which every individual realises his or her own potential, can cope with the normal stresses of life, can work productively and fruitfully, and is able to make a contribution to her or his community† (para. 1). Mental health refers to an individual’s psychological, emotional and social wellbeing; it has the ability affect people’s perceptions, thought, feelings, actions andRead MoreAdolescence: Developmental Psychology and Social Work Practice3506 Words   |  15 Pagessituation and the decisions that they make will differ. Deferent people have different perceptions of what is happening to them as they move through transitions in their lives. Their response and learning from it might be very different from one individual to the other. For example, one may have enjoyed school, another tolerated it or hated it. Social workers need to recognise in working with people the dif ferent transitions and may use them as an opportunity in helping the service users to grow,Read MoreAdvocacy Core Units 301 304 Learner pac Essay27222 Words   |  109 Pagesdilemmas faced in practice. There are seven learning outcomes to this unit. 1) Establish safe boundaries to maintain the advocacy relationship 2) Establish the advocacy relationship 3) Assist the individual receiving advocacy support to explore and make choices 4) Construct an action plan 5) Support the individual receiving advocacy support to self-advocate 6) Act on the instruction of the person receiving advocacy support 7) Review and end the advocacy relationship. 303 Maintaining the Advocacy Relationship

Trade Secrets How to Procure a Passport Free Essays

People often take a great deal for granted while dismissing so much of what goes on around them. This is especially true when what people fail to see involves the plight of illegal immigrants and low-level workers. These unnoticed persons are the very individuals around whom the plot of director Stephen Frears’s Dirty Pretty Secrets revolves. We will write a custom essay sample on Trade Secrets: How to Procure a Passport or any similar topic only for you Order Now They are the people like lead character Okwe (Chiwetel Ejiofor), who describes himself and his friends as â€Å"The people you do not see [.. . ] the ones who drive your cabs, clean your rooms, and suck your cocks† (Dirty Pretty Secrets). Generally, the transparency of their existence works against their success; occasionally, the anonymity of these unseen people provides the perfect cover for their entrance into mainstream society—provided that they can tolerate what must be done along the way. The storyline of Dirty Pretty Secrets which is set in London, England, revolves primarily around three people: Okwe (Chiwetel Ejiofor), a cabbie by day and a desk clerk at the Baltic Hotel by night; Senay (Audrey Tautou), a friend of Okwe’s, who is a maid at the Baltic Hotel; and Sneaky (Sergi Là ³pez), the head clerk at the Baltic who uses the motel as a distribution center for anything that will net him money—most notably, human organs. The complex relationships that surround these three characters are further developed by two supporting actors: Sophie Okonedo, who plays Juliette, the Baltic’s resident hooker; and Benedict Wong, who plays Guo Yi, a morgue employee and friend of Okwe’s. As the film progresses, the audience learns that Okwe is an illegal immigrant who was forced to flee his home in Lagos, Nigeria after being falsely accused of his wife’s murder. Okwe was working as a pathologist when a Nigerian Government official was shot, and when Okwe refused to destroy evidence of the crime, his home was firebombed—with his wife inside. The Nigerian police accused Okwe of the crime, so he fled. Senay is an immigrant from Turkey, and while she is not an illegal, she is forced to violate the immigration policies of London to survive. Specifically, she is not allowed to work during the six-month period during which her case is being reviewed; therefore, to survive, she works illegally. Sneaky is living and working in London legally, so he is in a position to take advantage of both Okwe and Senay, and the degree to which he is willing to exploit their secrets leads to the story’s pivotal scene. The most prevalent themes in Dirty Pretty Things are human integrity coupled with how the need to remain secretive can result in personal compromise and leave one open to mistreatment, but the sub-theme is how the people who go unnoticed often band together to survive and support one another against their foes. Okwe is a sympathetic character, and as the plot progresses, the audience begins to see that he must make escalating choices that challenge his sense of right and wrong. Because he is a fugitive from justice, he is eventually coerced by Sneaky to participate in his organ-trading scheme. Senay is also very likable, especially after the audience sees that the secrecy and prudishness she initially displays are due to her immigrant status and her being Muslim. Once the Immigration Enforcement Directors begin to hunt her down, she is forced to seek alternate employment and is immediately made a sex toy by her sweat-shop boss. Senay becomes the final piece in Sneaky’s ploy to force Okwe to become the Baltic’s organ doctor when she, in an act of desperation, agrees to give up a kidney in exchange for a passport: Okwe agrees to perform the surgery to ensure that Senay is not butchered. Like Okwe, Senay is forced to compromise more and more of herself in order to survive. The juxtaposing of Okwe with Guo and Senay with Juliette adds even greater depth to this movie: where most of the people Okwe and Senay associate with take advantage of their situations and exploit them, Guo and Juliette—a morgue worker and a hooker—help the main characters survive and persevere: it is a banding together of those whom society fails to acknowledge. Dirty Pretty Things is an excellent film on a variety of levels and should appeal to a wide-range of viewers. The plot is timely and gritty, the acting is superb, and the turning of the tables at the end of the movie—when Okwe and Senay exploit Sneaky’s greed and end up taking his kidney—make one want to stand up and cheer for the justice that is served and the underdogs who dish it out. Anyone who has felt inferior and has been forced to make choices dictated by that feeling of inferiority will likely enjoy this movie, and certainly, those open to reevaluating their prejudice against illegal immigrants will be forced to think again about their postion. How to cite Trade Secrets: How to Procure a Passport, Papers

Historical Cost and Current Cost Accounting- myassignmenthelp

Question: Discuss about theHistorical Cost and Current Cost Accounting. Answer: Definition of Accounting Measurement In the area of accountancy, Accounting Measurement is considered as an important area. Accounting Measurement refers to the process of computing various financial or economic activities in terms of money, hours and others units. In the other words, accounting measurement represents various units of measurable elements that are largely used for the comparison and evaluation of different kinds of accounting data. It can be seen that business organizations all over the world use different basis for accounting measurement. Some companies use money as the basis of accounting measurement and some companies use units as the basis of accounting measurement (Kanodia Sapra, 2016). For example, it can be said that a single company can use both money and units for accounting measurement. The company can record the monthly sales of them based on money that is $50,000. The same company has the option to recode the monthly sales based on units that is 25,000 units$2 per unit. Thus, from the above discussion, it can be observed that accountants have the option to quantify accounting based on money; at the same time, they also have the alternative option to record accounting based on units, number of labor hours, number of created jobs and others. There is a major advantage of using different types of bases for accounting measurement as it provides the accounting managers of the companies with better view of the overall financial health of the companies. For the ease of understanding, another example can be used. A business organization has recorded $100,000 as the monthly sales of them; this will be considered as accounting measurement in the form of US dollars. However, the organization also has the option to record their monthly sale based on hours world or jobs created or others. However, it needs to be mentioned that business organizations need to take accounting measurement decisions after considering all required factors; otherwise, it can increase t he capital requirements of the business organizations (Barth, 2013). Historical Accounting All over the world, Historical Cost Accounting is known as Conventicler Accounting. According to the techniques of historical cost accounting, all the organizational assets except inventory are recorded in the books based on their historical cost; but the liabilities of the organizations are recorded in the books based on their payable value. In addition, the expenses are recorded based on historical cost while incomes are recorded based on current prices. It can be seen that historical cost accounting has received many criticism for various reason and at the same time, has also received many praises. The following discussion shows the main arguments for and against the process of historical cost accounting. As per the techniques of historical cost accounting, deprecation is charged on the fixed assets of the organization. Under this process, the total amount of depreciation of the assets over the full lifetime is equal to the original cost of the assets in the absence of any scrap value. Thus, there should not be any problem in the valuation. However, over the whole lifetime of the assets, there can be reduction in the market prices of the assets due to various reasons like inflation and others. Many authors argue that historical cost accounting undervalues current or market price of the assets and thus, it does not consider the impacts of monetary price changes. However, many accountants have stated for the historical cost accounting that it is the reluctance of organizational accountant to consider the market value of the assets. They have found by stating that the reluctance of the accountants to consider the market price affects the share price of the companies (Ellul et al., 2015). Many authors have mentioned that the adoption of historical cost accounting diminishes the possibility of the manipulation of data. This can be considered as one major advantage of historical cost accounting. Under the process of historical cost accounting, cost of inventory is recorded based on the market price and sales are shown based on the current purchasing power of money. Thus, many authors argue that due to this process, the profit shown in the financial statements of the companies does not correctly show the actual status of the companys wealth. The main reason is that historical cost accounting does value the inventory based on their current market value. This can be consider a major limitation. However, by arguing for the historical cost accounting, many authors have mentioned that historical cost accounting put major focus on actual transactions rather than projections as it has association with better organizational control. Under the process of historical cost accounting, there is not any scope of personal partiality on the part of the accountants. Under the process of historical cost accounting, the figures represent the actual value of the fixed assets of the companies (Dr ury, 2013). Hence, based on the discussion, it can be said that people have argued both for and against the adaptation of historical cost accounting in the companies. Many authors argue on the fact that historical cost accounting put too much emphasis on the income and profitability of the companies. This particular process leads to the distortion of real flow of cash in the financial statements and for this reason, the users of financial statements face great difficulties in the application of financial information for decision-making process. Many accountants have argues that the financial statements prepared based on the historical cost accounting put emphasis on the figures of historical cost (Jaijairam, 2013). On the same context, many authors have also argued on the fact that the application of historical cost accounting provides the financial managers with many alternatives in the recognition, reporting and evaluation of the economic information of the companies. In addition, with the help of historical cost accounting, the organizational managers become able to project the future operational costs. Further arguments on historical cost acco unting shows the objective of historical cost accounting is to make the users aware the cost of the products. Thus, it can be seen that there are both advantages and disadvantages. Apart from the above issues, many arguments have been made on historical cost accounting that the balance sheet of the companies based on the techniques of historical cost accounting fails to show the details about all the organizational resources. The main reason is the recorded lower value of organizational assets due to not consideration of current market value. Thus, the presentation of assets in the balance sheet will not be able to reflect the actual financial condition of the companies (Costa Guzzo, 2013). However, many authors have also stated that under the process of historical cost accounting, the organizational accountants have the authority to protect the credibility of organizational data with the help of interior modification. Critics of historical cost accounting all over the world have admitted the fact that the adoption of historical cost accounting diminishes the likelihood of manipulation of financial and accoutering data. Under the system of historical cost acco unting, it is difficult to manipulate accounting data as proper invoices, receipts, vouchers, cash memos and others support them. This can be considered as the major advantage of historical cost accounting. Current Cost Accounting Current Cost Accounting is also known as Market Value Accounting. The accounting procedure under current cost accounting is different from the accenting under historical coat accounting. In this context, it needs to be mentioned that the assets are measured under current cost accounting based on the replacement costs of the assets. In this process, accountants need to do an accounting adjustments and this adjustment is called market-to-market adjustment. There are many arguments against and for the process of current cost accounting. The following discussion shows the arguments against and for current cost accounting. Under the techniques of current cost accounting, accountants make the valuation of organizational assets and liabilities based on the market price of them. Based on this above statement, most of the accountants have made argument that current cost accounting is the most relevant process of accounting measurement as the accountants of the companies have to consider the up-to-dated financial information regarding the assets and liabilities. At the time of the valuation of assets and liabilities, the accountants need to consider different aspects of the market like inflationary adjustments, increase or decrease in the prices of organizational assets and others. As a result of all these consideration, the financial statements of the companies shows the correct value of the assets and liabilities (Gynther, 2014). Thus, the financial statements of the companies reflect the correct financial health. However, many other accountants and authors also make argument on the fact that the process of current cost accounting is unreliable as the market volatility affects the valuation of assets and liabilities of the organizations. Due to the volatility in market, frequent fluctuations can be seen in the prices of organizational assets. Thus, the inclusion of one price uses to become irrelevant in the market on a quick basis. Due to this, the value of assets and liabilities in balance sheets does not reflect the actual values of the profits. This is a major disadvantage of current cost accounting. At the time to make the investment decisions, the investors and creditors highly prefer the current cost accounting process for the companies as it takes into account the market prices of assets and liabilities. As per the arguments of many authors, this particular aspect is one of the major advantages of current cost accounting. With the help of current cost accounting, the investors and creditors of the companies can get effective and correct financial information in order to make effective investment-decisions. Under the techniques of current cost accounting, companies provide the investors and creditors with the information about the market value of assets and liabilities on the reporting date, changes in the market value of assets along with their components and others so that they can take effective investment decisions. All these aspects provide great assistance to the investors and creditors under current cost accounting. However, some of the authors have argued that the impl ementation of current cost accounting creates negative impact on the investors and creditors of the companies. The frequent changes in the prices of assets of the companies makes the investors and creditors de-motivated towards the investment in those companies (Shepherd, 2015). Due to the frequent changes in asset prices, investors consider the financial position of the companies vulnerable. The investors consider that the financial statement of the companies do not reflect the actual financial health of the organizations. With the help of the adoption of current cost accounting, accountants of the companies can take into consideration the changes in the price of dollars. For this reason, the organizational accountants can measure the impact of price in dollar changes on the assets and liabilities of the companies. Large number of accountants all over the world considers this aspect as a major advantage of current cost accounting (Bonin, 2013). However, there are many arguments that this particular aspect has some major negative aspects on the financial statements of the companies. Due to the fluctuation in the price of dollars all over the world, the prices of assets in the companies get affected. In this process, it becomes difficult for the business organizations to changes the valuation of organizational assets and liabilities. It is also difficult for the investors and creditors to make investment decisions in those particular companies. This can be considered as one major disadvantage of current cost accounting. It needs to be mentioned that the adoption of current cost accounting largely helps in the recognition of various risk factors related to the assets and liabilities of the companies. As per the earlier discussion, it can be seen that the various techniques of current cost accounting helps the business organizations to record the correct asset value in the financial statements. Thus, from the analysis of the financial statements of the companies, the investors can recognize the financial risk factors (Drucker, 2017). This can be considered as a major advantage of current cost accounting. However, many accountants oppose this advantage. According to them, there are many instances where the financial statements of the companies fail to reflect the correct value of the assets and liabilities of the companies. In those situations, it is difficult for the investors and other users of financial statements to judge the various risk factors from the analysis of financial statements. This can be considered as a major disadvantage of current cost accounting. The main aim of this report is to analyze and evaluate various aspects of current cost accounting and historical cost accounting. Various arguments have been made both for and against these two types of cost accounting system. The first part of this study shows that accounting measurement is the process of measuring accounting based o money, labor hour, units and others. This part of this report shows that business organizations always have the option to shows the accounting in the form of the above-mentioned alternatives. However, at the time of selecting the basis of accounting measurement, it is required for the organizational managers to consider all the necessary facts as the success of accounting measurement largely depends on them. From the above discussion, it can be seen that accountants all over the world have their views both against and for the practice of historical cost accounting. Many authors consider the fact that the techniques of historical cost accounting have the tendency of undervalues the current market price of the fixed assets. However, some authors have explained that it is the reluctance of the managers not to take the present values. In addition, it can also be seen that under the process of historical cost accounting, correct value of organizational profit cannot be obtained. Opposing this statement, some of the accountants have mentioned the fact that the techniques of historical cost accounting prevent the scope of manipulation of accounting data and information. Thus, it can be seen that there are both advantages and disadvantages of the techniques of historical cost accounting. Accountants need to consider all the necessary aspects before adopting historical cost accounting. The same trend can be seen in the case of current cost accounting as arguments both for and against it can be seen. Most of the accountants have mentioned that current cost accounting takes into consideration the market price of the assets and liabilities as it helps in showing the correct profit and values in the financial statements of the companies. However, one major negative effect of current cost accounting is the consideration of market volatility. The adoption of current cost accounting considers the fluctuations in the prices of assets. For this reason, the values of assets in the financial statements do not reflect the actual financial conditions of the companies. However, under the techniques of current cost accounting, the investors become able to judge the market risk on the assets of the organizations. Thus, based on the above discussion, it can be mentioned that the techniques of current cost accounting has both negative and positive arguments. References Barth, M. E. (2013). Measurement in financial reporting: The need for concepts. Bonin, H. (2013).Generational accounting: theory and application. Springer Science Business Media. Costa, M., Guzzo, G. (2013). Fair value accounting versus historical cost accounting: A theoretical framework for judgement in financial crisis.Corporate Ownership Control,11(1), 146-152. Drucker, P. F. (2017).The Theory of the Business (Harvard Business Review Classics). Harvard Business Press. DRURY, C. M. (2013). Management and cost accounting. Springer. Ellul, A., Jotikasthira, C., Lundblad, C. T., Wang, Y. (2015). Is historical cost accounting a panacea? Market stress, incentive distortions, and gains trading.The Journal of Finance,70(6), 2489-2538. Gynther, R. S. (2014).Accounting for Price-Level ChangesTheory and Procedures: Pergamon International Library of Science, Technology, Engineering and Social Studies. Elsevier. Jaijairam, P. (2013). Fair value accounting vs. historical cost accounting.The Review of Business Information Systems (Online),17(1), 1. Kanodia, C., Sapra, H. (2016). A real effects perspective to accounting measurement and disclosure: Implications and insights for future research.Journal of Accounting Research,54(2), 623-676. Shepherd, R. W. (2015).Theory of cost and production functions. Princeton University Press.