Top Guide of Operant Conditioning Essay Samples

Top Guide of Operant Conditioning Essay Samples The Essentials of Operant Conditioning Essay Samples That You Will be Able to Benefit From Starting Today Consequently, staff have to be trained to give tokens fairly and consistently even whenever there are shift changes like in prisons or inside a psychiatric hospital. Children continuously make an effort to ride a bike till they are finally able to keep on the bike without falling off or wrecking. The key consideration to keep in mind is that with any kind of learning, it can at times take time. The Premack principle basically states that whenever you're picking out a reinforcer, you must consider the individual who's receiving the reinforcer. The key point to understand however is that you want to use positive reinforcement strategies that are particular to your pet fish. An excellent illustration is when a parent agrees with her or his child that should they don't find great grades they will pay the parent a particular sum of money. The Lost Secret of Operant Conditioning Essay Samples Use Positive reinforcement in Operant Conditioning to acquire more of what you need and less of what you wish to prevent. Therefore, the conditioning was successful. In adults, aversive conditioning is often utilised to combat addictions like smoking or alcoholism. Classical conditioning generally happens when the subject learns to associate two stimuli. There are some different techniques of dog operant conditioning that may work to your canine companion. Be clear regarding the specific procedures the therapist would utilize. In more specific provisions, it's a type of classical conditioning therapy that's created by Joseph Wolpe who's a South African psychiatrist. Two giants in the specialty of psychology were spearheading he debate. New Questions About Operant Conditioning Essay Samples Operant conditioning may be used to explain wide array of behaviors, from the practice of learning, to addiction and language acquisition. It occurs when an association is made between a particular behavior and a consequence for that behavior. By comparison, classical conditioning is every time a stimulus automatically triggers an involuntary reaction. Also, remember that it is passive on the part of the learner, while operant conditioning requires the learner to actively participate and perform some type of action in order to be rewarded o r punished. When a behaviour does not have any consequences, it is going to occur less frequently. Finally, the invertebrate will be conditioned to keep on the side that doesn't undergo a temperature change. In real life, behavior isn't constantly reinforced. The behavior was extinguished. There are two sorts of punishment. Your dog is a fantastic companion, but in order to make the desired behaviors you are going to have to learn how to communicate in a language which he can understand. In the event the client values life or their loved ones or children the adverse effects of smoking might just be the trigger they should stop. A good example could be when an infant is hungry it's viewed as an uncomfortable state in their opinion. The essentials of positive reinforcement are employed in all kinds of animal training. Shock electrodes are put into the tibialis anterior muscle. On the flip side, negative reinforcement has different varieties of rewards and may also be effective. In different instances, rewards and punishments could be consciously doled out as a way to create a shift. Most individuals believe positive reinforcement is more effective because somebody is more inclined to repeat a behavior if there's a reward involved. Especially in regards to dealing with behaviors. Simply deciding to block the behavior isn't always enough.

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Is Witch Trails A Thing Of The Past - 923 Words

Being that the Salem Witch Trails date back to over three hundred years, many people believe witch trails are a thing of the past. However, modern day witch trails are still extremely prevalent. Modern-day witch-hunts are reported to still be happening in Africa, the Pacific, Latin America, even in the U.S. and Europe. According to a New York Times article, within the last fifteen years alone, more than 2,000 Indians have been killed after being accused of witchcraft. Almost all of the accused have been women, usually accused by a neighbor or due because of personal disputes about land rights or personal property. Not only are witch-hunts going on in India, but reports have also come in from Papa New Guinea. Starting in 2000, when a newspaper reported men were tortured with weapons, including iron rods, before being beaten and burned to death, there have been many accusations of people partaking in witchcraft. Not only are these accusations happening to woman, they are happening to m en, children, and the elderly. Causes for witch-hunts in Papa New Guinea are believed to have steamed from problems between men and the community, sparked because of the lack of educational and economic opportunities, also fueled by drug use. It is heavily debated that one of the reasons the Salem Witch Trials had such an impact on America is because modern day witch hunts have made what happened in Salem still relevant. One theory states that the witch scare was brought on by the ministers as aShow MoreRelatedNineteen One Deaths From The Salem Witch Trials847 Words   |  4 PagesTwenty-one deaths from The Salem Witch Trials (Callis) seems to be very minimal when compared to the 620,000 deaths that resulted from the Civil War, however, The Salem Witch Trials seem to stick out significantly in the minds of Americans. Why is this? Today, it is appalling to us that someone would be executed for what only appeared to be â€Å"witchcraft†. Even though there was no credible evide nce of it, the majority believed that there was some sort of evil sorcery about them and then commended theRead MoreSimilarities And Differences Between John Proctor Vs The Crucible863 Words   |  4 Pagesdaughters and 2 sons with his second wife Elizabeth Thorndike, and 3 daughters and 4 sons with his last wife Elizabeth Bassett. (Brooks) â€Å" I’ll not give my wife to vengeance† ( Miller 860) When the witch trials had first started to begin in Salem it was the winter of 1692. John was always speaking against the trails and saying that the girls from the village were lying and just frauds. John was around 60 years old in real life when these events were taking place even though in the book he around his 30’sRead MoreEssay about The Crucible by Arthur Miller981 Words   |  4 PagesThe Crucible was based in 1692 in and around the town of Salem, Massachusetts, USA. The Salem witch-hunt was view as one of the strangest and most horrendous chapters in the human history. People that were prosecuted were all innocent and their deaths were all due to false accusation of people’s ridiculous belief in superstition and their paranoia. The Puritans in those times were very strict in personal habits and morality; swearing, drunkenness and gambling would be punished. The peopleRead MoreThe Crucible By Arthur Miller1085 Words   |  5 PagesThe Crucible is a historical fiction play based on the Salem Witch trials. Throughout the book, Arthur Miller compares the Salem Witch Trials to the McCarthy Trials through intensive side monologues. Miller’s purpose in adding the McCarthy trials to the play is to show that history is periodic because of the reoccurring patterns within the two trials. The Salem Witch Trials, in The Crucible, and the McCarthy Trials show that history is periodic because of the reoccurring personality types, graveRead MoreThe Crucible By Arthur Miller1355 Words   |  6 PagesWhat is history? Is it the study of past events to further understand the modern day, or is history merely an outlet to express one’s ideas by using past examples? History is both, and history is a powerful tool, such as when comparing two events to prove a point. Proving a point was a necessity for Arthur Miller during the 1950 ’s, and he proves his point through The Crucible, a play about the Salem Witch Trials. Miller attacks the red scare, which was a time of fear of communism growing in AmericaRead MoreA Delusion of Satan Essay980 Words   |  4 PagesTed Ford Dr. Strickland November 29, 2010 History 101 A Delusion of Satan A Delusion of Satan, was written by Frances Hill and covers in the personal situations of the people in Salem during the Salem Witch Trials of 1692. The book opens up describing the intense and strict life style of the Puritan. Then we go into discussion of the town of Salem at the time, being owned by mainly the Putman family. The pastor there, Samuel Parris, has lived there in Salem since 1689. He residesRead MoreThe Salem Witches: Real or Imagined?1289 Words   |  5 Pages The Salem Witches: Real or Imagined? The Salem Witch Trials began because of a mysterious illness contracted by 11-year old Abigail Williams and her cousin Betty Paris (Burgan). 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Tiempo When I was twelve years old, I used to go to Libas, about nine kilometers from the town, to visit my favorite uncle, Tio Sabelo, the head teacher of the barrio school there. I like going to Libas because of the many things to eat at my uncle’s house: cane sugar syrup, candied meat of young coconut, corn and rice cakes, ripe jackfruit, guavas from trees growing wild on a hill not far from Tio Sabelo’s house. It was through these visits that I heard many strange storiesRead MoreThe Impact Of The Salem Witch Trials2018 Words   |  9 Pages The Salem Witch Hunt Introduction The Salem Witch Trials is a term that is used to refer to a series of different witchcraft cases that were taken to the local magistrates of a region known as Salem that happened to be considered as a part of the Massachusetts Bay colony in the 17th Century (Roach and Rosenthal 925). Additionally, it is important to note that the Salem Witch Trials have been considered to be amongst some of the darkest periods in the American trial history. The reason why the trails

Regulatory Framework Existing In Australian And Convergence With Ifrs

Question: Discuss about the Regulatory Framework Existing In Australian And Convergence With Ifrs. Answer: Introduction Each company has their own regulatory framework as to how to function, how to present the financial statements in the particular manner, how to disclose the companys intentions of expansion of the business in future and how to comply with the statutory compliances and etc. For each of the work the governing country Government of the company develops such a regulatory framework which will not help the companies to formulate their financial statements but also will help the regulators to check whether the required companies are complying with the requirements of not. In this review, at first the regulatory framework in respect of the accounting has been explained. It has detailed how the regulatory framework has developed over the years and how the accounting standards have developed over the years and how its compliances have been made. The reference has been made to Finance Reporting Council, Australian Accounting Standards Board and Corporations Act 2001. Thereafter, in the next, co nvergence of Australian Accounting Standards with the framework set for International Financial Reporting Standard has been developed. How International Financial Reporting Standard has been formulated and how the Australian Government has standardized their processes to apply these. Thereafter, the study has been ended with the concluding paragraph stating that the review has been useful to the users of the financial statements. Regulatory Framework in Australia The financial system of Australia is governed by various components which in itself constitutes the regulatory framework. This regulatory framework reduces the chances of any working or incorrect information to be passed on to the users of the financial statements. Before proceeding with the regulatory framework, it is necessary to have an understanding of the accounting system and how the financial statements are made available to the users of the financial statements. An accounting is the process of identifying, classifying and recording the transaction of the company at one place. Thus, emerges the books of accounts. Keeping books of accounts in the good condition is one of the major objectives of each and every organization. From these books of accounts the companys financial statements including the balance sheet at the particular point of time, statement of profit and loss for the particular period, statement of changes in equity and the cash flow statement is prepared. Balance sheet describes the financial position of the company at the particular point of time, statement of profit and loss provides the value of the net profit earned or loss suffered during the year, statement of changes in equity provides the changes in the share capital and the reserves and surplus of the company during the year and the cash flow statement will depicts that the total cash inflows and cash outflows made by the company in three different activities namely ope rating, investing and the financing. These financial statements are then presented to the auditors of the company to report thereon. Thereafter in the annual general meeting of the company, the auditor report is approved and annual report is published of the company. The annual report of the company contains the financial statements of the company along with the auditor report and the notes to the financial statement of the company. These then are made available for the users of the financial statements. The users of the financial statements are those persons whose decision can be affected by the annual report of the company and includes shareholders, banks and financial institutions, employee and government authorities under which the company performs its function and other stakeholders. The users take the decision on the basis of the analysis of the financial statements they made and the interpretations thereon. In this way, the accounting is very important for every organization whether it is big or small (Deegan, 2010). For keeping and maintaining the books of accounts there shall be defined framework. Framework is the structure, plan or layout of how to proceed and complete the work in an effective and efficient manner. Framework is regarded as the platform which has been defined as per the need and requirements and the work is done accordingly. Similarly for accounting also there has been framework which has been developed by the Australian Government. The need of the intervention arises in the nineteenth century only. Prior to this there has been no accounting framework. In the thirteenth century the double entry book keeping has been experienced in Italy and with the passage of time in the fifteenth century almost all the countries have started following the double entry system of book keeping. After the establishment of the professional bodies chartered accountants, public accountants and society for accountants the company the need for having the financial statements duly prepared by the manag ers and duly certified by the auditor and adopted by the members of the company has arisen. Although the financial statements have been prepared and authenticated by the company but the contents of the annual report have still not be prepared. In the year 1998, Australias financial regulatory framework has laid down the three elements which are described as three agencies which regulates the financial system of the companies operating in Australia: APRA Australian Prudential Regulation Authority The authority which has the responsibility of supervising and controlling the prudential aspect ASIC Australian Securities and Exchange Commission It has the responsibility of protecting interest of the investors by regulating the market in good condition RBA Reserve Bank of Australia It has the authority and responsibility of regulating the financial system of whole of Australia by defining and laying down the fiscal and monetary policies including the budget formulation for the whole of county and declaring and expecting the GDP rate and other growth rates (Australian Government Official Website, 2017 and Reserve Bank of Australia, 2017). Australian existing regulatory framework consists of four major components: Prudential Framework Consumer Protection Corporate and Market Regulation and Market Discipline Market Discipline - This component is the base of the Australian Regulatory framework. Market of the every country has been the complex in nature from the very starting. With the complexity and the quantum of the transactions that have taken place or will take place only, the persons who are going to have or gain loss will be the best to understand the market conditions. Thus, this component is best framed by the presence of the customers, investors, shareholders, creditors and other similar parties. Also the effectiveness of this component will depend up on how far the company provides the information to the users in order to determine the risk and return relationship and the trade offs of any. Corporate and Market regulation The major aim of this component is to ensure that the companies provide all the information to the users of the financial statements in an accurate manner and that too in timely manner. The corporate regulation framework is under the direct control of the Australian Securities and Investment Commission. It provides the rules and regulations for registration of the company, defining and establishing its objectives and how the company will work in accordance with the defined objectives, filing of annual financial statements of the company along with the director and the auditor report and majorly for the protection of the interest of the investors, shareholders and the outside liability owners. In the directors report the board of directors have to mention at the end of each year whether the company will be able to pay off its debt in the near future. Thereafter, the auditor will have to check the accounts of the company on an independent basis without any bias and issues his report thereon. Further within this component, it is mentioned that if the companies wants to get their securities listed on the stock exchange then they have to follow some more formalities that will mandate for the company to provide more and extensive information for the shareholders and the other investors. The stock exchange like requires the listed entities to disclose all the relevant information related to the company affairs on the timely basis that have the positive or negative effect on the share price of the company. This direction and monitor entails that the financial position of all the companies are under close scrutiny Consumer Protection This component deals with the proper transmission of the financial and non financial information of the company to the prospective customers. Customers generally are unaware from the risk that may happen in the normal course of market. It is because of the fact that the customers are generally informed with the inaccurate figures and which does not correspond to the actual figures through which proper risk assessment can be done. For instance the customer purchases the insurance product from the company having the information that this product is vulnerable to market risk and will only give the profit. But in actual the same is in loss as at the current date. In this way, customers protection is the third major component of the Australian regulatory framework. Prudential Framework The most important role of the prudential regulations is that the chances of getting the operating companies as failure will be less. To carry on with the prudential framework the Australian Government has laid down the APRA Australian Prudential and Regulation Authority. There are four major elements in the prudential framework Regulation This element will help in defining the standards to have in place for the Mentioning the acceptable behavior of the companies prevailing in the market and to advocate the process of having the sound risk management in the company. Supervision This wing will help in facilitating the speedy and the early detection of the financial difficulties if any being faced by the operating companies and to ensure the adequate compliance with the regulations. Intervention of APRA There will be the ways through which the authority can enter to operate the companies effectively by either changing the management of the company of by affecting the demerger of the loss segment or the merger with the large company or the acquisition of the competitor company to have synergies. Winding Up Last component has been described as the winding up of the company. In case the company stops the functioning and is not able to perform as per the two components and even after the intervention of APRA then the company shall apply for winding up or shut down (Reserve Bank of Australia, 2017). Also the in the year of 1997, Australian government has moved for following Setting of the body for preparing the accounting standard The members of the body shall act in an independent manner The council will be formed which will regulate the functioning of the accounting standard setting body. And finally to make the standards applicable for all the companies working in Australia. Thereafter the regulatory framework have been further developed by the Corporations Act 2001 which have focused on the true and fair view of the financial statements along with the application of the relevant and applicable accounting standards in the full spirit. In this manner, the regulatory framework is operating in the country of Australia. Convergence with IFRS International Financial Reporting Standards have superseded the relevant accounting that is being applied by the companies operating in Australia. Australian Government has laid down their accounting standards. But the International Financial Reporting Standards setting body has laid down that in addition to the financial statements prepared in accordance with the Australian accounting standards, the company have to follow the International Financial Reporting Standards framework as it has been made mandatory for globally. International Financial Reporting Standards have become applicable from first of January two thousand and five. It comprises of the following two major portions: Series of accounting standards will run parallel. One is International Financial Reporting Standards and other one is International Accounting Standards. Interpretation of both the committees One by the Standing Interpretations committee for old standards and second by the International Financial Reporting Interpretations committee. Through the direction of the regulatory body Financial Reporting Council, the International Financial Reporting Standards has made mandatory for the companies listed under the Corporations Act, 2001 and will begin from the period starting from first of January two thousand and five. Thus, the financial statements so prepared by the company in accordance with the Australian Accounting Standards shall also be prepared in accordance with the International Financial Reporting Standards. As per the Australian Accounting Standards, any transaction or event that has taken place in the profit making entity or no profit entity, the recording of the transaction will be the same and will be entered in the same manner. Whereas while complying with the relevant International Financial Reporting Standards, the difficulties have been faced in case of no profit entity and therefore the specific needs have been satisfied (AASB, 2017). Australian Government has prescribed two tiers of reporting requirements which is helpful in creating the General Purpose Financial Statements. There are as follows: Australian accounting standards and Australian accounting standards with the reduced or less disclosure requirements. International Financial Reporting Standards have stepped into the tier 1 structure of accounting standards. Tier 2 structure specifies the ways of measurement, recognition and the presentation of the financial statements of the company. Thus, an International Financial Reporting standard has become the tier 1 in the structure and its disclosure requirements and other specification have been mentioned as per the tier 2 structure. Tier 1 structure are mandatory to be applied by the Profit making companies who possess the public accountability The Government funds, state and local governments including the local authorities. The following entities may apply tier 1 or tier 2 structures: Profit making companies who do not possess the public accountability No profit making entities and Public sector undertakings other than the Australian government, state or local authorities like government owned companies. As already discussed, tier 1 companies have to comply with the International Financial Reporting Standards along with the application of the relevant Australian accounting standards and shall contain the explicit statement that the company has complies with the International Financial Reporting Standards. Few International Financial Reporting Standards have been applied universally irrespective of the fact that whether the compliant company comes under the category of tier 1 structure or tier 2 structures. These International Financial Reporting Standards are: Presentation of Financial Statements Statement of Cash Flows Accounting policies, changes in accounting estimates and errors Earlier to introduction of International Financial Reporting Standards, Australia has not adopted International Accounting Standard 26 on Accounting and reporting of the retirement benefit plans of employees. But after the introduction of International Financial Reporting Standards, the companies in Australia have to apply the International Financial Reporting Standards on retirement benefit plans of employees (IFRS Foundation, 2016). To have deeper knowledge of the standardization of International Financial Reporting Standards, the example of AASB 117 on accounting for leases has been selected. Thus standards states that there are two leases and while entering into any transaction, it shall be bifurcated and understood whether the lease is an operating lease or financing lease. In case of operating lease the lease rentals are charged to the profit and loss statement and have been expensed in the year in which it is incurred and paid. It does not recognize the corresponding asset or liability in the financial statements of the company at the yearend (Chua Y and Cheong C, 2012). The asset or liability if any arises is disclosed in the notes to accounts and remains as off the balance sheet item. In this the economic position of the company cannot be depicted in the real terms. Whereas as per the International Financial Reporting Standards number 16 on leases, there is no bifurcation is required to be made rather the asset or liability needs to be created at the end of the financial year. The financial position as well as the financial performance can be easily judged and the users can take maximum benefit of it. With the adoption of this International Financial Reporting Standards many airline companies and retail sectors will start having the true and fair view of the financial statements and moreover there will be no level playing field for them. Australian Government has now changed their perspectives and has standardized their function accordingly. Conclusion Every company shall have proper framework in which it can perform its function in an efficient and effective manner. In this literature review the history of the regulatory framework in respect of the accounting of the financial transactions of the companies have detailed with respect to the origin of the accounting, origin of institute of chartered accountants and thereby auditors, and then the development of Australian regulatory framework for accounting through the accounting standards body and Finance Reporting council. Thereafter the International Financial Reporting Standards have been explained in regard to its convergence with Australian Accounting Standards and have detailed how the Government of Australia have taken up the task of incorporating the International Financial Reporting Standards in their regulatory framework of two tier structures. In order to conclude the review has been the extensive and the users will have now more information about the company in their annu al report through the introduction of International Financial Reporting Standards. Executive Summary The financial statements are the backbone for each and every organization without which no company can function properly. It tells about the financial position of the company at the particular point of time and financial performance for the particular period end. If the financial statements have not been prepared in accordance with the framework of the accounting then the financial statements will be futile serving no purpose to the users of the financial statements. In this review the regulatory framework of accounting in the country of Australia have been explained and it has been detailed that how the framework have developed over so many years. What are the bodies which are regulating and monitoring the compliance of the prevailing regulatory framework? Whether the framework is being compiled by the applicable reporting entities or not in the full spirit? Further the regulatory framework has been extended to the International Financial Reporting Standards Application and it details that how Australia has standardized their framework and the accounting standards in accordance with the International Financial Reporting Standards in order to give uniform and correct picture of the financial statements. Thus, to summarize, the Australian regulatory framework has been fully standardized for adoption of International Financial Reporting Standards. References AASB, (2017), What is an IFRS and How does it affect Accounting in Australia, available on https://www.aasb.gov.au/About-the-AASB/For-students.aspx Australian Government Official Website, (2017), Strengthening the Financial Reporting Framework available at https://archive.treasury.gov.au/documents/403/HTML/docshell.asp?URL=Ch6.asp accessed on 27/04/2017. Chua Y and Cheong C, (2012), The Impact of Mandatory Adoption of IFRS on Accounting Quality : Evidence from Australia, available at https://www.aaajournals.org/doi/abs/10.2308/jiar-10212?code=aaan-site accessed on 28/04/2017. Deegan C, (2010), An Overview of the Australian External reporting Environment, available at https://www.slideshare.net/joshuatuisawau/deegan5e-ch01 accessed on 27/04/2017. IFRS Foundation, (2016), IFRS Application Around the World : Australia, available on https://www.ifrs.org/Use-around-the-world/Documents/Jurisdiction-profiles/Australia -IFRS-Profile.pdf accessed on 28/04/2017. Reserve Bank of Australia, (2017), Australias Financial Regulatory Framework, available on https://www.rba.gov.au/publications/annual-reports/cfr/2002/aus-fin-reg-frmwk.html accessed at 28/04/2017.