Treatment Intervention to Improve Sleeping Habits

Treatment Intervention to Improve Sleeping Habits Individual Assignment: Bad Sleeping Habits Koh Ke Mian Bad Sleeping Habits According to Carskadon and Dement (2011), sleep is both combinations of physiologic and behavioral processes. When sleeping, the awareness to environment stimuli will decrease (Carskadon Dement). On the other hand, National Institutes of Health (2011) had stated that sleep is just for your brain and body to shut down. People always think sleep is merely their â€Å"down time† due to their brains will shut off when sleeping. Therefore, people will always stay up late because they will think sleeping is not important and it is wasting their time. Moreover, the researchers found that how much you rested depends on the total sleep, timing of the sleep stages, and how much sleep you get each night (National Institutes of Health). Besides, Kashmir Monitor (2012) had stated that health problems are caused by the sleeping patterns. In this globalization and urbanization, bad sleeping habit has become common and more and more young people stay up late to make sure their work is done o n the day. In addition, people will also sacrifice their sleep to do other things, such as rushing assignment which due on the next day, watch movies, play games, or chit chatting. According to Sleep Health Foundation (2011), bad sleeping habits is defined as poor sleep hygiene. Bad sleeping habits can be refer as erratically bedtime routine, which is not enough sleep for each day and sleeping very late. Bad sleeping habits may bring a lot of consequences to us which may influence our life. There are consequences that will be affected by bad sleeping habits. According to Harvard Health Publications (2007), there are connection between sleep and heart disease. They had stated that bad sleeping habits may cause heart disease and heart disease will affect the quality of sleep (Harvard Health Publications). On the other hand, the researchers had also mentioned that bad sleep habits brings a lot of consequences, such as high blood pressure, atherosclerosis, heart attack, heart failure, stroke, diabetes, and obesity (Harvard Health Publications). According to Harvard Health Publications, there will be higher risk of getting heart attack due to the bad sleeping habits. Furthermore, the researcher had also stated that bad sleeping habits causes higher risk of getting mood disorder such as major depression (Oster, 2012). Other than that, the researcher had found that students who have bad sleeping habits will negatively affect their academic performance (Park 2009). In addition, bad sleeping habits may also affect the performance and difficulty concentrating in class (Park). National Institutes of Health (2011) had stated that people who suffer from lack of sleep will slower down the thinking processes, harder to focus or pay attention on something, may cause confusion easier, make the wrong decision and risk taking, and slower down the reaction time. People who do something which need quick reaction may be dangerous if they suffer from lack of sleep. According to Cain (2012), the intervention of school will be effective in increasing the knowledge of sleep to adolescents. However, there are no significantly improvements of changing bad sleeping habits (Cain). On the other hand, students had stated that there were no motivations for them to change their habits in order to get more sleep (Cain). According to Cain, he had stated that people who have bad sleeping habits have the trend to avoid the morning bright light. Other than that, the researchers had mentioned that changing a behavior may require the willingness of an individual (Miller Rollnick, 2002, p.10, as cited in Cain). To change the bad sleeping habits, the individuals should have the willingness to change and believe on their own ability which they can change the habits. Motivating me is the way that I can change this habit and knowing more about the effect that cause by the bad sleeping habits may force me to change it. I will change this habit due to the consequences that could bring me. According to Harvard Health Publications (2007), lack of sleep will cause high blood pressure, atherosclerosis, heart attack, heart failure, stroke, diabetes and obesity. Lack of sleep may also affect an individual difficult to focus, decrease reaction time, and faulty decision making (National Institutes of Health, 2011). In addition, the tools that I will use to help me change my bad sleeping habits are avoid to take caffeinated drink at least four hours before going to sleep, not to take nap in the evening because it may make it harder to sleep at night, not taking meals when going to bed but not feel hungry, try to go to bed at same times, and not spending too much of time with bed while not sleeping (Sleep Health Foundation, 2011). According to LeBourgeois, Gi annotti, Cortesi, Wolfson, and Harsh (2005), as cited in Marhefka (2011), avoid taking nap in the late-afternoon or taking nap more than an hour during daytime, and not taking alcohol, caffeine, and tobacco before going to bed may have good sleeping habits. Method To make sure that I change the behavior, the behavior that I measure is the bad sleeping habits. In the baseline phase, I have used a mobile app which called sleepbot (Refer to Appendix F) to help me record my sleeping time and wake up time. This app help to record people’s sleep pattern and it can also track motion. It can help people know what are the problems that make them cannot sleep well and they can change their sleeping pattern through understanding this. Moreover, through recording my sleeping time and wake up time, I can know the amount of my sleeping time that I slept in a day and mostly what time I go to bed. Moreover, in treatment phase, I had set alarm clock for myself which remind me to sleep and wake up on time. Besides, sleepbot is the app that could help me calculate my amount of sleep and how much I debt to my sleep. I had set up the hours that I have to sleep which is eight hours a day and I set the alarm clock by using this app as well. Through using this sleepbot application, it reminds me the time I have to sleep everyday which may help me change my bad sleeping habits. On the other hand, this app may also allow me to record my daily sleeping quality. I will choose this app to help me change my bad sleeping habits because this app has a lot of functions which I can use it and no need to download so many apps that help me record my sleep quality. Furthermore, I will choose this app to help me change my behaviour because the first things that I will do when I open my eyes is check my smartphone. This app has the alarm clock system, so I will turn off it when it ring and it records my wake up time together, and I think it is very convenience. Results In the baseline phase, there are 54.4 hours of sleep time from 29th January 2015 to 5th February 2015 (Refer to Appendix A). The average daily sleep in these seven days is 9.1 hours. There is only a day which I did not sleep for eight hours. However, the earliest sleep time for me is at 12.14am and the latest sleep time is at 1.39am (Refer to Appendix B). Other than that, my earliest wake up time in the baseline phase was at 7.15am, and the latest wake up time was at 11.06am. Even though the total average sleep for me was 9.1 hours, but I do not have a healthy life style (Refer to Appendix A). Therefore, I would like to change it and make me be healthier. The treatment phase started from 12th February 2015 to 19th March 2015. In this treatment phase, I had found that the earliest sleeping time for me was at 11.15pm, but the latest sleep time was at 2.57am (Refer to Appendix D). This has showed that the behaviour that I would like to change had failed. Furthermore, my average sleep ti me in this treatment phase is 8.8 hours per day (Refer to Appendix C). It showed I slept more than eight hours a day, but my sleeping time and wake up time are not the same every day. On the other hand, the researcher had stated that if a person want to have good sleeping habits, they should go to bed at the same time (Sleep Health Foundation, 2011). According to Appendix E, the longest time I slept was about 12 hours, and the shortest time I slept was about four hours. My consumption of sleep dramatically changes every day. Furthermore, the results had showed that I did not change my sleep behaviour throughout the time and it had showed that I had slept latest in the treatment phase than baseline phase. Discussions This treatment programme did not work for me. This is because Lunar New Year was in my treatment phase, and I went to travel on that time. I could not sleep on time because I was not in the hotel on that time. Furthermore, this treatment programme failed because the treament period was the assignment weeks and I had to sacrifice my sleeping time to finish my assignment on time. In addition, I think procrastination is the important effect that I have to sacrifice my sleeping time to do my assignment. On the other hand, I think the app was useful, however, it could not motivate me to sleep earlier. Moreover, I think the weakness of this app was that I have to open the app myself while I want to record my sleep time and it is not convenient for me when I was feeling sleepy. It caused me lost my drowsiness when I started to set my sleeping time. This is because I have to think where my app is which caused me to regain consciousness. I think this app had contributed to me 60 percent out o f 100 percent. This is because it does not provide any other functions such as tips which help for sleeping, or music which makes people relaxes. Furthermore, I always switch off my smartphone when I am sleeping. However, this app needs to on my phone all the time and it drain my phone battery whole night. The difficulties that I had faced in this treatment phase were I did not have any motivation which helps me to sleep earlier. In addition, there were a lot of others factors which caused me to sleep late, such as rushing assignment, watch drama, or chit chatting. Procrastinating could affect my sleeping time. Furthermore, I think that because of nobody urge me to sleep earlier which makes me do not care on it. Besides, I had influenced by other people (e.g. family and housemates) that they all sleep very late and it makes me to sleep late also. According to Voke (2002), environment encourages exploration will encourage the child’s natural motivation. The motivation will come from the encouragement of environment. Other than that, according to Saul (2014), he stated that procrastinating could affect ability to sleep, and also affect general health and well-being. I think the app could add some music in which could help people to relax when they are stress out and could not sleep due to the stressful environment. In addition, I think the app may provide some functions which calculate the intake of caffeine, tobacco, and alcohol in a day. This is because the amount of taking caffeine, tobacco, and alcohol may also affect the quality of sleep. Other than that, I think this app should change their system which allows their user to switch off their phone while they are sleeping. It not only helps the users sleep better, it also helps the users to save the battery of their phone. Besides, I think I should ask someone to urge me to done my work earlier and also go to sleep before 12am. I think it could be effective if someone urging me. Moreover, stay with the people who sleep early could motivate me sleep earlier. In addition, I may also require my family to sleep earlier which help to motivate me.

Abolition of the Death Penalty

Jeremy Brooks Suzanne Gerbasi Coms 101-37 10/30/12 Persuasive Speech Topic: Abolition of the Death Penalty General Purpose: To Persuade Specific purpose: To persuade my audience that we should abolish the death penalty in California. Central Idea: The death penalty should be abolished because of the inefficiency of the legal system, its high economic cost, and its moral implications. I. Introduction When I joined the current debate team in high school, I knew I would have to learn to respect and accept points of view different than my own.Arguing both sides of a hot topic taught me to value the merit of my opposition’s points. With much research and an open-mind, I even came to change my opinions on many issues—including my support of California’s death penalty. After getting down to brass tacks and really looking at the facts, I concluded that the negatives far outweigh any positives of the death penalty. Along with the extremely high costs, it uses up countless hours of court time and often discriminates against certain groups of people.While other countries have moved forward and outlawed this practice, we remain clinging to an idea that is no longer practical or ethical in today’s world. California needs to abolish the death penalty and save our time, tax dollars, and innocent people’s lives. You would think that keeping someone alive for the rest of their life would be a greater financial burden then simply condemning them to their death, right? Wrong. In this counter-intuitive situation, executing a person is a much more complicated process than it seems.When you add up the costs of pre-trial legalities, the actual trials themselves, appeal court cases, and the necessary incarceration of convicts in maximum-security prisons, the total has robbed Californians of an exorbitant amount of money. Exactly how much is that? Well, a study by Judge Arthur Alarcon and Prof. Paula Mitchell  concluded that the death penalty in Cal ifornia has cost us more than $4 billion since 1978. Furthermore, according to the California Commission on the Fair Administration of Justice, the death penalty policy is currently costing our state at least $137 million each year.Now compare this to the cost of a life without parole system-which would only cost the state $11. 5 million a year. Do the math; a switch to this kind of system would save more than $125 million dollars annually- that isn’t mere pocket change. Now let’s take a look at how well the death penalty works in practice. To give you a picture of how inefficient California’s death penalty system is, according to the Death Penalty Information Center- 86% of inmates die from other causes before they can be executed.This is because inmates spend their time appealing, finding expert witnesses, and looking for loopholes in the system to drag out the court process. This takes up the valuable time of our limited resources of qualified judges and lawy ers. By switching to a system that gives convicted felons life without parole, we would bring inmates to a similar standard of other prisoners convicted of serious felonies. This would restore valuable court time to judges and lawyers while still making sure that the lawbreakers are given the punishment they deserve.So what happens when it actually comes to executing people? The death penalty has proven to be unfairly biased in many ways by the human rights organization Amnesty International. First of all, it is racially biased. Amnesty International’s research has found that, â€Å"Since 1977, the overwhelming majority of death row defendants (77%) have been executed for killing white victims, even though African-Americans make up about half of all homicide victims. † Secondly, the death penalty doesn’t take mental illness into account. Therefore, dozens of prisoners have been executed despite their disabilities.Third, most people sentenced to death cannot affo rd to hire their own attorney. This means the state has to provide them with an unmotivated lawyer who will not likely present his best case possible. In addition, political factors, chance, and location can all decide whether a person lives or dies. Do we really want to make such an important decision- condemning a person to death- when such arbitrary conditions are present? Take into account that I have not even mentioned up to now the many times we have gotten it wrong and executed or had to release innocent victims.Amnesty reports that more than 140 people have been cleared from crimes after being sentenced to die. I certainly don’t want that hanging over my conscience. To be fair, since I have said why we should abolish the death penalty I suppose it is fair to give the two main arguments in favor of the death penalty a chance. One main reason I hear people say they support the death penalty is because it is a deterrent that scares people into cooperating. However, there is no evidence to suggest that this is true. In fact, there is evidence to support that opposite.FBI data shows that the states without a death penalty have lower homicide rates on average. Also, most homicides happen on a whim- meaning the killer probably isn’t clearly thinking through the consequences of his or her actions at the time of the crime. The other argument I hear is that it is cheaper to kill someone than take care of him or her until they die. Based on the data I provided earlier we know this is false. With a strong case for the abolition of the death penalty in California, it is time to let you know what you can do to make this happen.Besides educating your friends, protesting the death penalty, and joining nonprofit organizations like Amnesty International, the most effective step you can take today to stop the death penalty is mark a yes on your ballot next to Proposition 34. Prop 34 would change our flawed policy to the life without parole option I mentione d. This would save valuable court time, taxpayers’ dollars, and ensure that we aren’t being racially biased or murdering innocent people. Any way you look at it, the death penalty needs to die.

The Recent History Of The Additional Rate Of Income Tax

Overview: The Recent History of the Additional Rate of Income Tax It is important to note, from the onset, that income tax remains the government’s largest revenue source – effectively raking in an average of 30 percent of the total tax collected. In essence, every individual has what is referred to as personal allowance on income tax, whereby every tax year, all incomes that do not exceed the set allowance are not taxed. All other income is subject to the various tax rates captured in several bands. In the year 2009 budget, it was announced that beginning April 2010, individuals raking in incomes exceeding  £150,000 would be subject to a new 50% tax rate (HM Revenue Customs, 2014). The previous rate, prior to the introduction of the top rate by the Labor government had been 45p. However, the incoming government reduced the top rate to 45p – a change that took effect from 2013 April. It is important to note that all incomes that do not exceed  £32,000 are, at the moment, subject to a basic tax rate of 20%. For those raking in more than  £32,011 (with a ceiling of  £150,000), a higher rate applies. According to the proposal to restore the 50% additional rate of income tax, 50% of incomes exceeding  £150,000 (which are at present taxed at the rate of 45%) ought to be handed over to Her Majesty’s Revenue and Customs (HMRC) as tax. The person fronting the said proposal is Ed Balls, a Labor Party politician. Should the 50% Additional Rate of Income Tax Rate beShow MoreRelatedShould The Uk Government Restore The 50 % Additional Rate Of Income Tax? Essay1381 Words   |  6 PagesRestore the 50% Additional Rate of Income Tax? The United Kingdom has developed to become one the highest taxed nations across the globe despite impaired competitiveness and stifled economic growth. 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Philosophy Essay; State of Nature - 1426 Words

Over time history has shown that in order to maintain a functional working society, man needs to adhere to a certain set of laws and rules that act as guidelines for their self-preservation. This theory is defined as a social contract. The philosophers that specialise in this topic are known as social theorists. They argue on what is the most successful social contract theory in order for society to move forwards economically and industrially. The concept of ruling by majority is one that is often discussed between philosophers based on its effectiveness as the basis for forming a government. Other theories that are used to challenge or support this are the influence of democracy and the problems with dictatorship. 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Cytochrome Dna Essay - 1375 Words

Mammals were that distinct group of species for whom DNA barcoding was proved to be successful first time and mostly human hair was used to test mammal primers[8, 53].The essential usage of DNA barcoding ranges from the evaluation of the central web for morphologically mysterious species including carnivores, in order to capture misidentified individuals using hair, skin, feathers and furthermore to reconsider critical descriptors in regards to food web framework[54-57]. Mitochondrial cytochrome c oxidase subunit 1 is particularly acknowledge as a standardized specie level barcoding region in animals [58]. Mitochondrial genes are favored over nuclear genes in case of mammals because mitochondrial genes don’t have introns; they are†¦show more content†¦DNA barcoding gives an operational system to mammalian taxonomic identification and cryptic species disclosure. Focused efforts to manufacture a reference library of hereditary information has brought about the assembly of more than 35 K mammalian cytochrome c oxidase subunit I sequences and laid out the extent of mammal related barcoding projects[68]. 5500 more extant mammalian species are currently recognized, and it will be impossible to achieve ambitious goal without active involvement of many institutions and experts worldwide. Therefore the campaign seeks to assemble a broad global coalition of leading researchers, museums, and other institutions with interest in mammal taxonomy and biodiversity (http://www.mammaliabol.org/) . DNA Barcoding in insects and birds Because of expanding universal business and financial advancement, the annihilation rates and the introduction of invasive and pests species are expanding[4], so National and International client population is demanding faster species distinguishing proof and more data about their biodiversity. 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There are a number of possible explanations for this fact and this essay will demonstrate that the main causes lie in the biological differences between men and women. In addition life style choices and environmental factors play their parts and not surprisingly, given the complexity of the human body, some factors remainRead MoreThe Goals For The Millennium Development Goals Essay1969 Words   |  8 Pagespyrazinamide and ethambutol for initial regimens; and capreomycin, viomycin or cycloserine in recent years. There were some drugs were used for indication including rifamycins, aminoglycosides and fluoroquinolones. However, no something is perfect so this essay will give some evidences to provide supports for statement: â€Å"the problems with reducing influence of tuberculosis from view of infection treatment with antimicrobial agents† including: the time duration and complexity level of treatment, side eff ects

Disneyland Resort Paris Free Essays

Disneyland Resort Paris: a development after understanding local cultures The case Disneyland Resort Paris: Mickey Goes to Europe introduced readers to the development of Disneyland Paris during fifteen years. Even though Disneyland Paris had a terrible start in 1994, it had a great improvement and bright future in 2007. The reason for its failure and success is the same: culture. We will write a custom essay sample on Disneyland Resort Paris or any similar topic only for you Order Now Forgetting to respect local culture caused Disneyland to lose market and revenue in Paris, while adjusting its operations with culture issues put Disneyland Paris in a successful position. The success of Disneyland in America As a cartoon company which was founded in 1923, Walt Disney Company started its business in America. During the period to develop its business to Americans, Disney created its core values such as innovation, fun and magic. Disney movies which evoked these values are welcomed by audiences and make the company the world leader in animation (Martha, 2011). For the same reason, Disneyland theme park, a resort to make â€Å"magic† real and tangible, also had big success in America. The universal strategy of Disney Company is to use Disneyland resorts to connect the real world and the magic world. First, the company shows audiences a wonderful and magic world in its animated movie. Second, with the popularity of the movie, the animated world reappears in Disneyland resorts by those famous characters and sidewalks (Martha, 2011). All these factors can provide guests with comfortable experiences of magic and fun that helping them to forget worries in the real life. To adopt above strategy in operation, Disney cares about both the internal and external management. For internal management, Disney offers its employees excellent treatments which create a high employee loyalty to the company. For the external management, Disneyland cares about details in its management and confirms that it transfers core values to its customers through quality services. In this way, Disney received high customer satisfaction and won great success in America. Both the core values and operation strategy are universal about Disney. Factors such as fun, magic and innovation can capture positive emotions of human beings and make them be touched. Then Disney uses its high quality services to transfer these emotions to guests in the theme park and drive them to become loyal customers. This is the reason Disneyland did great job in California and Tokyo. However, Disney faced failures in Paris at the beginning of the resort opening. The Reason of Failure in Paris The reason of failure in Paris is forgetting to consider the effects of culture different. Disney is not an aggressive company that explores new market blindly. It aware the risk of operating a theme park out of America and thinks carefully about how to spend money and transfer core values to guests in Tokyo. Tokyo Disneyland is the most profitable Disneyland in the world. The park in Tokyo completely copied the business model of the American one. However, due to the success case in Tokyo, the company forgot to consider about cultural differences and lost its market in Europe. What the company states is the strategy works in Tokyo will also works in Europe. However, Disney forgot to consider two kinds of culture differences, the difference between culture in Europe and Japan and the difference between culture in America and Europe. The former difference means even though America model worked in Japan, the same model may not success in Europe. For example, customers in Japan like their park have â€Å"the real thing† (Martha, 2011) not means customer in Europe will also welcome it. For the similar reason, a mode works well in America may not also works well in Europe. For example, the wine issue put Disneyland in Paris in a negative position and brought it infamous effects. An Effective Improvement to Make the Resort to Survive in Europe Disneyland in Paris had five approaches to improve its business: * Change the name of the park from â€Å"Euro Disney† to â€Å"Disneyland Paris†. This approach weakened the image of park in Europe and strengthened the image of a theme park in Paris . As a result, the effects of culture differences will have lower power to stop guests feel Disney’s core value. * Reduce cost to increase net income under a condition of lower revenue of Disneyland Paris. The culture in Europe restricts the ability of Disney to absorb money form customers. Since it’s hard to change the culture in Europe, a better choice is to adjust financial approach to reduce the lose caused by culture. Redesign services to attract more customers. Disney studio park and Val d’ Europe are two examples of services which capture more customers. The former one tries its best to include European elements in it. The approach provides guests something they were familiar with and attract more tourist to visit the Disneyland park. The latter one created a center to draw customers’ attention and affected their travelling preferences. Both of the se two buildings were near Disneyland Paris and work as a transportation to connect the European culture and â€Å"Disney culture†. Buildings with familiar elements will make guests feel comfortable and reduce their unfriendly feelings to Disneyland Park. Therefore the park will get a chance to cross the cultural boundary and bring its customers excellent experiences. * Improve services to bring visitors back. In addition to existing services, Disneyland is doing kinds of improvements to satisfy customers and making them find new attractions in the park. This approach will increase the customer loyalty and get them back to the park. In my opinion, Disneyland Paris did right process to resolve its crisis. At one side, Disney didn’t give up its core values. At the other side, the park improved its operation and management to create an environment which can comfort European visitors and expend businesses. Disneyland Paris indentified its main problem, cultural blunder, clearly and reacted to it quickly. Take the Walt Disney studios park as an example, this approach adopted the MBI model perfectly. * Mapping: Notice the culture differences between America and Europe. * Bridge: In â€Å"prepare stage†, Disneyland Paris already understood its customers and plan to use the studio to make it understood by customers. In â€Å"decenter stage†, Disney Company evolved European elements in its products since the empathy made it to offer customers services they like. In â€Å"recenter stage†, an example of inviting European designer to design stunt show expresses its high emotion of establish a common reality (Martha, 2011). * Integrate: the opinion of Peter McGrath (Martha, 2011) illustrates the studio park has high awareness of handle cultural differences and face new cultural challenges. Disneyland Paris also adopted MBI model to its other services and the park generated customer loyalty successfully. The company reprogrammed and reopened existing star attractions to bring visitors back and also draw attention of new customers. The high benefits Disney Paris offering to its employees creates a positive internal company culture and helps employees to provide visitors with high quality services. The high quality services with innovation transferred core values of Disneyland to its customers. For example, the â€Å"summer camps† service, which launched in 2003, brought low cost and high return to the company and at the same time welcomed by customers. A balance of local culture and America Style I will advise Disneyland Paris to adapt the park in a balance of local culture and American style. Completely copying American model is proved to be a failure case therefore moving Disneyland Paris to this mode is just putting the company in the wrong track of development. A total local cultural mode will cause the park lose its characteristics. If Disneyland doesn’t have any Disney features, why customers prefer Disneyland rather than its competitors? At one side, features like Disney characters and buildings differentiate Disneyland from other theme parks. At the other side, the company needs to design and organize services in a more local way to guarantee that its core values can be transferred and accepted by visitors. To connect Disneyland with local events will be a good choice. For example, Paris will hold music festival every July. Sending band which consisted with Disney characters to play music on the festival can remind people the existence of the park and attract them to visit it. In 2009, German visitors are just 3% of whole visitors (Maznevski, 2009). Therefore to increase German visitors can extend visitors and boost revenue. When Oktoberfest festival is held in German, Disneyland Paris can also hold beer festival in the park to make Germany feel happy and glad to visit the park as well as spend money. Bibliography Harry w. Lane, Martha l. Maznevski, Joseph J. DiStefana, Joerg Dietz. (2011). International Management Behavior. Chippenham, Great Britain: CPI Abtone Rowe. Karsten Jonsen, Martha Maznevski. (2009, 06 25). Disneyland Paris – ANNO 2009. Lausanne, Switzerland. Karsten Jonsen, Martha Maznevski. (2011). Disneyland Resort Paris: Mickey Goes to Europe. In M. l. Harry w. Lane, International Management Behavior (p. 137). Chippenham: CPI Antony Rowe. How to cite Disneyland Resort Paris, Essay examples

The Relevant Principles and Provisions in Relation of AASB Sample

Questions: a) Outline how Companies are required to Account for Revenue under the New AASB 15.b) Explain why the IASB has Issued AASB 15 in place of the Existing Revenue Standards. c) Report the Possible Impacts that the New Recognition Criteria will have on your Chosen Company's Current Operations and Financial Statements. d) Evaluate the Flexibility Management has available in the Accounting Choices related to Revenue Recognition under the New Standards. Answers: Introduction With the IASB paving way for the amendment in the revenue recognition with IFRS 15, the AASB followed suit with the release of AASB 15. It is expected that the implementation of AASB 15 would have significant implications for businesses not but for financial systems but also the operating mechanism as well. In this backdrop, the objective of this report is to analyse the relevant clauses of AASB 15, the need for introducing the same and the impact of this new accounting standard on Qantas which is the leading airline company of Australia. Discussion The revenue recognition from contracts in AASB 15 is essentially a five step process as indicated below (Deloitte, 2016). Further, AASB 15 also provides detailed principles guidelines with regards to the above steps. For instance, with regards to recognition of contract, AASB 15 (para.9) advocates that recognition of contract takes place when each of the five conditions mentioned below are met (AASB, 2015). The contracting parties have provided their approval for the contract and want to fulfil the respective contractual obligations. It is possible for the entity to identify the right of each party with regards to the transfer of goods and services. It is possible for the entity to identify the terms of payment for the transfer of goods and services, The contract must have commercial nature It is fair to conclude that the concerned entity would be able to gain some consideration on the basis of the transfer of goods and services. With regards to the identification of obligations regarding performance, it is necessary that when the contract is executed, there is identification of the performance obligations with regards to the goods and services transfer which relate to either distinct goods and services or those which are distinct but may be considered to be similar and therefore would be driven by similar obligations in relation to performance (para. 22). Besides, the transaction price has been defined as the consideration amount which a goods and services provider expects to recover to the transferee on account of the exchange done in relation to good and services promised to the other party or the customer (para. 47). When the concerned entity manages to fulfil the performance obligation mutually decided at the time of the contract by ensuring service or goods transfer, then the relevant revenue arising from the same may be recognised (para. 31). Further, the transfer of goods or service is assumed to have happened when the customers gain control over the given asset (i.e. product or service) (AASB, 2015). 2.The various reasons for which IASB issued a new standard for revenue replaced the older ones are highlighted below (IFRS, 2014). Glaring inconsistency and loopholes in the existing revenue standards - The previous revenue standards offered limited guidance on a number of subjects which led to proliferation in the practices surrounding revenue recognition. Also, the limited guidance that indeed was provided was of little help to deal with the complex nature of transactions occurring in reporting entities. In order to supplement the limited guidance, the reporting entities started the application of US GAAP in a selective manner. However, under US GAAP the concepts related to revenue recognition were broad which when combined with specific requirements pertaining to the industry and transactions. The net result of this practice was that similar transactions had very different accounting treatment. Also, as new transactions emerged, the existence regulations and standards in this regard were find to be grossly insufficient. Inadequate disclosure requirements The existing standards and regulations in regards to revenue recognition led to information disclosures which were found to be wanting by the investors with regards to understanding the revenue of the company. In this regard, a particularly disturbing trend was there was no relation established between the revenue recognition and the relationship with financial statements. Thus, the isolated nature ofrevenue stating coupled with limited disclosures regarding management assumptions made the existing practices irrelevant. The IFRS 15 and consequently AASB 15 tend to address the above issues and leads to the following advantages (PwC, 2014). There would be improvement in comparability in customer revenue as there would be standardisation of recognition of revenues and costs from contracts. This would reduce the need and utility for interpretative guidance as the same would no more be required because of reduced ambiguity. There would be a drastic improvement in the overall disclosures and thus lead to prudent decision making by investors. 3.With regards to an airline company such as Qantas, AASB 15 would have significant implications. The focus areas in this regard are listed below (EY, 2015). Accounting of loyalty programs In accordance with AASB 15, the various loyalty programs would be treated as specific goods and services for which payment is extracted from the customers and the underlying consideration should be recognised as revenues as and when the performance obligations are fulfilled. This would lead to the revenue recognition from such programs being deferred into the future and thus would adversely impact revenue. The exact extent of impact for the company needs to be reviewed through an impact assessment. Interline Transactions Qantas has core sharing agreements with various operators and revenue recognition arising from these would change. Currently, the revenue collected from customer is realised only on a net basis after deducting the revenue portion of the other airline (Qantas, 2016). However, with the implementation of AASB 15, the company would need to recognise the complete amount taken from the customer as revenue. The amount paid to the other airline would be regarded as a cost and hence presentation in the income statement would undergo a change. Ancillary Services Currently, the revenue collected from the ancillary services is separate from the ticket revenue. Under the new standard, it would be imperative for the company to recognise every given ancillary service as different from each other. Further, performance obligation would need to be identified for each of these services and hence revenue recognition would be done only with the realisation of these obligations irrespective of whether the company is providing these services for charge or free. Hence, there would be a marked change in the revenue pattern for the company. Breakage revenue from passenger ticket The revenue from unused tickets would now be recognised after considering the rights that been unexercised and hence the proportion of revenue realised would be impacted. Hence, for companies which follow the redemption method the impact would be minimal but for companies like Qantas which follow the expiration method, the impact would be significant (Qantas, 2016). 4.One of the key features of the AASB 15 is the flexibility available to management in applying the discretion so as to enable complete and accurate recognition of revenue. This discretion would be required considering the vast ambit of complex transactions that the AASB 15 aims to apply to. Due to the differing nature of the industries, underlying business models, scale of operation, there would be subtle differences with regards to the practices followed and while ensuring comparability and greater disclosure, it ought to provide the requisite flexibility as a narrow interpretation of the clauses and their implementation would be severely curtailing and defeat the original purpose at hand. However, there needs to be regulatory mechanism put in place so as to ensure that this flexibility is not abused by the management to serve various ulterior motives (KPMG, 2015). Conclusion It is fair to conclude that AASB 15 provides a elaborate set of principles in relation to revenue recognition arising from contractual relationship. However, it provides the requisite flexibility which is required to implement the same while ensuring greater comparability and disclosure. Going forward the implications of AASB 15 would be profound in terms of accounting treatment of loyalty programs, ancillary services, interline transactions and breakage revenues from ticket. The company needs to carry out a thorough impact assessment in order to understand the same. References AASB 2015, Revenue from Contracts with Customers, Australian Accounting Standards Board, [Online] Available at https://www.aasb.gov.au/admin/file/content105/c9/AASB15_12-14_COMPoct15_01-18.pdf [Accessed April 2, 2017] Deloitte 2016, AASB 2015:Revenue from Contracts with Customers, Deloitte Website, [Online] Available athttps://www2.deloitte.com/content/dam/Deloitte/au/Documents/audit/deloitte-au-aasb-navigator-191216.pdf[Accessed April 2, 2017] EY 2014, The new revenue recognition standard airlines, EY Website, [Online] Available atwww.ey.com/...airlines.../technicalline_bb2817_revenuerecognition_airlines_28augus[Accessed April 2, 2017] IFRS 2014, IFRS 15 Revenue from Contracts with Customers, International Financial Reporting Standards, [Online] Available athttps://www.ifrs.org/Current-Projects/IASB-Projects/Revenue-Recognition/Documents/IFRS-15/Revenue-from-Contracts-Project-summary-Feedback-Statement-May-2014.pdf[Accessed April 2, 2017] KPMG 2015, Implementing the new revenue recognition standard AASB 15, KPMG Website, [Online] Available athttps://assets.kpmg.com/content/dam/kpmg/pdf/2015/09/implementing-revenue-standard-aasb15-15-sep-2015.pdf[Accessed April 2, 2017] PwC 2014, New revenue rules Is your business impacted?,PwC Website, [Online] Available athttps://www.pwc.com.au/assurance/ifrs/assets/new-revenue-rules-may14.pdf[Accessed April 2, 2017] Qantas 2016, Annual Report 2016, Qantas Website, [Online] Available at https://www.qantas.com.au/infodetail/about/corporateGovernance/2016AnnualReport.pdf [Accessed April 2, 2017]