Canada and World War II

This paper studies the causes of WWII and Canadas participation in the war. This paper begins with an exploration of the various causes of WWII, focusing on the rapid increase in the strength and might of fascist leaders and on economic depression. The paper then turns to the participation of Canada in the war. It looks at Canadas motivation to participate, at Prime Minister Kings policies and at specific battles in which Canadians were involved. The paper concludes with evaluations of the consequences of participation in the war for Canada. Second World War was a horrible event, which destroyed an entire generation and robbed millions of their dreams and hopes. This primary cause of this war was the rapid rise in the power and might of fascist regimes in Italy, Russia and Germany. Along with fascist power, it was the economic conditions of various European nations that gave the likes of Hitler a chance to turn their dream of world domination into a reality. This paper studies various causes of the Second World War and shed lights on Canadas participation in this war.

WAG case analysis Study Example | Topics and Well Written Essays - 1250 words

WAG analysis - Case Study Example Financial Analysis of the Wag’s Judgments and Method of Calculating Net Income According to Canadian accounting standards for private enterprises (ASPE), WAG’s financial judgments and methods used have resulted to overstatement and understatement of net income in various ways. First, the method of calculating and awarding dividends and salaries has resulted in the understatement of net income. In Wiki Art Gallery (WAG) dividends are shared on 50 per cent basis on monthly basis and this was paid up to $400 until April 2012. The amount of dividend paid out to shareholders determines company’s annual net income because they determine the difference between assets and liabilities. According to the Canadian accounting standards for private enterprises (ASPE) a company is restricted from paying out dividends before passing balance sheet test whereby the declared dividends must be equal to or less than the difference between the assets and liabilities. The act of paying dividends on monthly basis instead on annual basis leads to the understatement of WAG’s annual net income as it prejudices the company’s ability to pay creditors therefore increasing the cost of liabilities. Additionally, the increased interest rates should be captured in WAGs annual income statement to reflect the true net income. Moreover, reduction of Stephen salary by $2,000 in fiscal 2012 was not included in the annual income statement and according to the ASPE principles on full disclosure of expenses such changes if effected during the fiscal year must be provided as additional information to the financial document. Therefore, if Stephen buys WAG Company based on the stated net income and decides not to change the methods of calculating dividends, he will be held liable for violating ASPE that might attract legal penalties for wrong disclosure of financial returns. Secondly, the depreciation of assets method as used by WAG leads to understatement of net income as well as overstatement of it if considered in different perspectives. The disposal of assets with zero residual value at any given cost other than zero is treated as income to a company under the ASPE. WAG disposed of computer server that had zero residual value at a price equal to the book value and this was not captured anywhere in the annual income statement. This also has an effect to the company’s net income as it understates company’s gains realized on the disposal of assets thus leading to underreporting of the net income. Note Withstanding, WAG records equipment at cost and charges depreciation on a straight-line basis on its equipment which decreases in value every year due to depreciation charged on it. The depreciation expense is captured in the income statement while the assets true value remains overstated. This implies that the net income is highly overstated because the depreciable assets are not recorded at the book value. Therefore if Stephen buys WA G Company based on the Rob’s calculation of depreciation that informs the current net income calculation, he would buy assets that are overstated and this may affect his eligibility to acquire more capital for the expansion of the company. Thirdly, the method of capitalizing intangible assets adopted by Rob leads to understatement of net income through the charging of amortization costs in the income statement. WAG capitalizes intangible assets

Imogene King Theory of Goal Attainment Assignment

Imogene King Theory of Goal Attainment - Assignment Example Her success comes from her nursing conceptual system and the goal attainment goal. King developed this theory while trying to summarize a new graduate program content. Its basic purpose is to aid patients to achieve, maintain or regain their health. Her theory assumes that the focus in nursing is caring for human beings, while its goal is individual and group healthcare. According to this theory, human beings continuously interact with their environment, basically because humans are open systems (George, 2008). She links the theory to goal attainment, which assumes that communication between a nurse and a client results in information gathering, which helps them set mutual goals and aids in acting on the goals. She argues that everyone recognizes the world as a total person in formulating transactions between the environment and the individual. The transaction in this theory refers to the interaction between the â€Å"perceiver† and the object perceived. In this transaction, t he â€Å"person† gets into the position as an active participant, after which each is transformed from the experiences. Nurse-client interaction leads to certain assumptions. The first assumption is that the interaction between the two is influenced by their respective perceptions. The client and nurse’ goals and values influence the interaction process, clients have a right to information concerning them, clients should participate in decisions that have an impact on their lives, community, and health, and finally, that it is normal for clients and nurses’ goals to be incongruent. Human beings have three crucial health needs; the need for health information, care services to prevent illness and care services when they are unable to help themselves. This theory has two major concepts; the Interacting and the concepts provided for each system. The interacting systems include personal systems, interpersonal systems and the social system (Wills and McEwen, 2002). 2 .0 Point by point Critical analysis of the theory 2.1 Major concepts Concepts for personal systems includes perception, self, growth, and development, body image, space and time. Interpersonal system concepts include interaction, communication, transaction, role, and stress. Finally, the social system concept includes organization, authority, power, status and decision making. King defines perception as a concept, which influences the overall behavior of a human being. Ultimately, it is the concept upon which all other relationships too. Perception is also a process where an individual obtains personal data through his or her senses, and from which, the individual organizes his or her memory interprets it and transforms the obtained data. The â€Å"self† characteristics refer to the dynamic individual, whose is motivated to achieve their goals by several open systems. The self-includes feelings and thoughts that are linked to the individual’s awareness of being an inde pendent person. The thoughts and feelings also influence the individual’s perception of him/herself. The characteristics of body image are subjective, dynamic, learned and very personal. The body image characteristics usually change over time in relation to the individual’s redefinition of the self. Space, on the other hand, is a universal concept, whose definition depends on the individual. It is difficult to define space because culture influences an individual understands of space.