How to Research German Ancestors

Germany, as we know it today, is a much different country than it was during the time of our distant ancestors. Germanys life as a unified nation didnt even begin until 1871, making it a much younger country than most of its European neighbors. This can make locating German ancestors a bit more challenging than many think. What Is Germany? Prior to its unification in 1871, Germany consisted of a loose association of kingdoms (Bavaria, Prussia, Saxony, Wurttemberg...), duchies (Baden...), free cities (Hamburg, Bremen, Lubeck...), and even personal estates - each with its own laws and record keeping systems. After a brief period as a unified nation (1871-1945), Germany was again divided following World War II, with parts of it given to Czechoslovakia, Poland,  and the USSR. What was left was then divided into East Germany and West Germany, a division that lasted until 1990. Even during the unified period, some sections of Germany were given to Belgium, Denmark,  and France in 1919. What this means for people researching German roots, is that the records of their ancestors may or may not be found in Germany. Some may be found among the records of the six countries which have received portions of former Germany territory (Belgium, Czechoslovakia, Denmark, France, Poland, and the USSR). Once you take your research prior to 1871, you may also be dealing with records from some of the original German states. What and Where Was Prussia? Many people assume that Prussian ancestors were German, but this isnt necessarily the case. Prussia was actually the name of a geographical region, which originated in the area between Lithuania and Poland, and later grew to encompass the southern Baltic coast and northern Germany. Prussia existed as an independent state from the 17th century until 1871, when it became the largest territory of the new German empire. Prussia as a state was officially abolished in 1947, and now the term only exists in reference to the former province. While an extremely brief overview of Germanys path through history, hopefully, this helps you understand some of the obstacles that German genealogists face. Now that you understand these difficulties, its time to go back to the basics. Begin With Yourself No matter where your family ended up, you cant research your German roots until you have learned more about your more recent ancestors. As with all genealogy projects, you need to begin with yourself, talk to your family members, and follow the other basic steps of starting a family tree. Locate the Birthplace of Your Immigrant Ancestor Once youve used a variety of genealogy records to trace your family back to the original German ancestor, the next step is to find the name of the specific town, village or city in Germany where your immigrant ancestor lived. Since most German records are not centralized, it is nearly impossible to trace your ancestors in Germany without this step. If your German ancestor immigrated to America after 1892, you can probably find this information on the passenger arrival record for the ship on which they sailed to America. The Germans to America series should be consulted if your German ancestor arrived between 1850 and 1897. Alternatively, if you know from which port in Germany they departed, you may be able to locate their hometown on the German passenger departure lists. Other common sources for locating an immigrants hometown include vital records of birth, marriage,  and death; census records; naturalization records and church records. Learn more tips for finding the birthplace o f your immigrant ancestor. Locate the German Town After youve determined the immigrants hometown in Germany, you should next locate it on a map to determine whether it still exists, and in which German state. Online German gazetteers can help locate the state in Germany in which a town, village or city can now be found. If the place appears to no longer exist, turn to historic German maps and finding aids to learn where the place used to be, and in which country, region or state the records may now exist. Birth, Marriage Death Records in Germany Even though Germany didnt exist as a unified nation until 1871, many German states developed their own systems of civil registration prior to that time, some as early as 1792. Since Germany has no central repository for civil records of birth, marriage,  and death, these records may be found in various locations including the local civil registrars office, government archives, and on microfilm through the Family History Library.   Census Records in Germany Regular  censuses  have been conducted in Germany on a countrywide basis since 1871. These national censuses were actually conducted by each state or province, and the original returns can be obtained from the municipal archives (Stadtarchiv) or the Civil Register Office (Standesamt) in each district. The biggest exception to this is East Germany (1945-1990), which destroyed all of its original census returns. Some census returns were also destroyed by bombing during World War II. Some counties and cities of Germany have also conducted separate censuses at irregular intervals over the years. Many of these have not survived, but some are available in the relevant municipal archives or on microfilm through the Family History Library. The information available from German census records varies greatly by time period and area. Earlier census returns may be basic head  counts  or include only the name of the head of household. Later census records provide more detail. German Parish Registers While most German civil records only go back to around the 1870s, parish registers go back as far as the 15th century. Parish registers are books maintained by church or parish offices to record baptisms, confirmations, marriages, burials and other church events and activities, and are a major source of family history information in Germany. Some even include family registers (Seelenregister or Familienregister) where information about an individual family group is recorded together  on  a single place. Parish registers are generally kept by the local parish office. In some  cases, however, the older parish registers may have been forwarded to a central parish register office or ecclesiastical archives, a state or municipal archive, or a local vital registration office. If the parish is no longer in existence, the parish registers may be found in the office of the parish which took over for that area. In addition to the original parish registers, parishes in most areas of Germany required a verbatim copy of the register to be made and forwarded annually to the district court - until the time when vital registration took effect (from about 1780-1876). These second writings are sometimes available when the original records are not, or are a good source for double-checking hard-to-decipher handwriting in the original register. It is important to keep in mind, however, that these second writings are copies of the original and, as such, are one step removed from the original source, introducing a greater chance of errors. Many Germany parish registers have been microfilmed by the LDS church and are available through the Family History Library or your local  family history center. Other sources of Germany family history information include school records, military records, emigration records, ship passenger lists and city directories. Cemetery records may also be helpful but, as in much of Europe, cemetery lots are leased for a specific number of years. If the lease isnt renewed, the burial plot becomes open for someone else to be buried there. Where Are They Now? The town,  kindom, principality or  duchie  where your ancestor lived in Germany may be hard to find on a map of modern Germany. To help you find your way around German records, this list outlines the states (  bundeslà ¤nder) of modern Germany, along with the historical territories that they now contain. Germanys three city-states — Berlin, Hamburg,  and  Bremen — predate these states created in 1945. Baden-Wà ¼rttembergBaden, Hohenzollern, Wà ¼rttemberg BavariaBavaria (excluding Rheinpfalz), Sachsen-Coburg BrandenburgThe western portion of the Prussian Province of Brandenburg. HesseFree  City of Frankfurt am Main, Grand Duchy of Hessen-Darmstadt (less the province of Rheinhessen), part of Landgraviate Hessen-Homburg, Electorate of Hessen-Kassel, Duchy of Nassau, District of Wetzlar (part of the former Prussian Rheinprovinz), Principality of Waldeck. Lower SaxonyDuchy of Braunschweig, Kingdom/Prussian, Province of Hannover, Grand Duchy of Oldenburg, Principality of Schaumburg-Lippe. Mecklenburg-VorpommernGrand Duchy of Mecklenburg-Schwerin, Grand Duchy of Mecklenburg-Strelitz (less the principality of Ratzeburg),  western  portion of the Prussian province of Pomerania. North Rhine-WestphaliaPrussian province of Westfalen, northern portion of Prussian Rheinprovinz, Principality of Lippe-Detmold. Rheinland-PfalzPart of the Principality of Birkenfeld, Province of Rheinhessen, part of the Landgraviate of Hessen-Homburg, most of the Bavarian Rheinpfalz, part of the Prussian Rheinprovinz. SaarlandPart of the Bavarian Rheinpfalz, part of the Prussian Rheinprovinz, part of the principality of Birkenfeld. Sachsen-AnhaltFormer Duchy of Anhalt, Prussian province of Sachsen. SaxonyKingdom  of Sachsen, part of the Prussian province of Silesia. Schleswig-HolsteinFormer Prussian province of Schleswig-Holstein,  Free  City of Là ¼beck, Principality of Ratzeburg. ThuringiaDuchies and Principalities of Thà ¼ringen, part of  Prussian  province of Sachsen. Some areas are no longer part of modern Germany. Most of East Prussia (Ostpreussen) and Silesia (Schlesien) and part of Pomerania (Pommern) are now in Poland.  Similarly,​  Alsace (Elsass) and Lorraine (Lothringen) are in France, and in each  case,  you must take your research to those countries.

Families Are More Beneficial Than Broken Families Essay

Whole Families are More Beneficial Than Broken Families When I was a child, I used to think that everyone will grow up, get married and live a happy life. I believe that you can get married and have a happy life, but I realize that isn’t the case for everyone. Many people do get married and may or maynot have children, but a large number of those people get a divorce. A number of studies have recently suggested that 40 and 50 percent of marriages end in divorce (Issitt 2). Since there is a large number of divorces that means there are many broken families. Although divorce may seem of concern to only a small group of people, it should in fact concern anyone who cares about other people s wellness. When talking about a complete family it means you have two parents and one or more children and a broken family is when parents are divorced with one or more children. Having a whole family has more benefits than a broken family because in whole families you get more support, always have two parents around, less stress, and less complexity. In fact, having a whole family provides more support for everyone in the family, compared to a broken family. Many people don’t realize how big of a role support plays in family, until they don’t have that support system and it is gone. Support is not truly gone in a broken family, but it may not be as present or as strong as a whole family s support system. This leads to not only the children struggling when they have a broken familyShow MoreRelatedEuthanasi Murder Or Mercy?1375 Words   |  6 PagesEuthanasia:Murder or Mercy? Imagine having to witness a family member suffer through many years of pain and not being able to do anything about it. This,however, can be resolved through euthanasia. Euthanasia is an intentional act that involves a doctor or physician ending a patient s life so that the patient may stop suffering from a harmful disease (Nordqvist 2016). It is a solution in which doctors can help patients with terminal diseases, such as Lou Gehrig’s Disease, to end their sufferingRead MoreEssay on One Parent Family vs Two Parent Family901 Words   |  4 Pagesshould be raised in a stable nurturing home by either both parents, mother and father or by a single parent. I feel that if it is a loving home where each parent is taking part in raising the child it is beneficial to the child. On the other hand if both parents argue all the time than it is not beneficial for the child’s upbringing. In having just one custodial parent the child is better off because the one parent will be abl e to provide a better stable social environment. Few parents decide on becomingRead MorePost Traumatic Stress Disorder ( Ptsd )863 Words   |  4 Pagesassociated with it. 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Sociologically, the movie is all about different groups of people and their opinions of Michael. This is not only becauseRead MoreThe Year Round Schooling System Essay700 Words   |  3 PagesTennessee adopted YRS for at least one school, however Vermont dropped YRS. Many states and school systems at least attempted the year round system to determine if there were any clear advantages to year round schooling. Year round schooling is beneficial to business, teachers and administration, and students performance in school, however, there is a negative impact relating to costs, the rural perspective, and students’ after school activities and grades. One major point of this article wasRead MoreA Broken System Of My Mother1716 Words   |  7 PagesBrenda Murillo Mr. Hart English III 09 December 2014 A Broken System Like for many people, my mother is one of the most important people in my life. My mother has sacrificed so many things for me and would sacrifice so much more without hesitation. The thought of losing her never crossed my mind until one night where I truly believed she was going to be taken away from me. One late night, from basketball game, my mom was driving me back home when out of nowhere behind us we sawRead MoreOther Stressors Of Single Parenting1539 Words   |  7 Pages Rane, 2004). While single parenting is a challenge, many individuals claim that they would rather take on single parenting than raising a child in a conflicted, toxic nuclear household (L’Hommedieu, 1984). How can we still insist that married couples will continue to exist in the future if more than half of marriages have this much disarray and dissolution? Family has a great deal of purpose in our society today: a sense of belonging, intimacy, attachment, and support (Spanier ThompsonRead MoreHigh Crime Rates And Stricter Law1231 Words   |  5 PagesThere they will be monitored by probation officers who will help them reenter society. 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This provides a more holisticRead MoreThe Effects Of Divorce On Children From Divorced Parents And Intact Families Essay1590 Words   |  7 Pagesrate affecting the children from these divorced families, and if so how is it affecting the children? Or what if a married couple who is unhappy decides to stay together for the children? How does an intact but unhappy family affect the children? So to answer your questions Dr. Phil, I have put together a report from many different books, articles and studies on the effects on a child from a divorced family compared to an intact but an unhappy family. Then I will conclude with what I believe will

History of Mandarin Chinese

Mandarin Chinese is the official language of Mainland China and Taiwan, and its one of the official languages of Singapore and the United Nations. It is the most widely-spoken language in the world. Dialects Mandarin Chinese is sometimes referred to as a â€Å"dialect,† but the distinction between dialects and languages is not always clear. There are many different versions of Chinese spoken throughout China, and these are usually classified as dialects.   There are other Chinese dialects, such as Cantonese, which is spoken in Hong Kong, that are very distinct from Mandarin. However, many of these dialects use Chinese characters for their written form, so that Mandarin speakers and Cantonese speakers (for example) can understand each other through writing, even though the spoken languages are mutually unintelligible. Language Family and Groups Mandarin is part of the Chinese family of languages, which in turn is part of the Sino-Tibetan language group. All Chinese languages are tonal, which means that the way words are pronounced varies their meanings. Mandarin has ​four tones. Other Chinese languages have up to ten distinct tones. The word â€Å"Mandarin† actually has two meanings when referring to language. It can be used to refer to a particular group of languages, or more commonly, as the Beijing dialect that is the standard language of mainland China. The Mandarin group of languages includes standard Mandarin (the official language of mainland China), as well as Jin (or Jin-yu), a language spoken in the central-north region of China and inner Mongolia. Local Names for Mandarin The name â€Å"Mandarin† was first used by the Portuguese to refer to the magistrates of the Imperial Chinese court and the language they spoke. Mandarin is the term used through much of the Western world, but the Chinese themselves refer to the language as æ™ ®Ã©â‚¬Å¡Ã¨ ¯  (pÇ” tÃ… ng huà  ), å› ½Ã¨ ¯ ­ (guà ³ yÇ”), or è  ¯Ã¨ ¯ ­ (huà ¡ yÇ”). æ™ ®Ã©â‚¬Å¡Ã¨ ¯  (pÇ” tÃ… ng huà  ) literally means â€Å"common language† and is the term used in mainland China. Taiwan uses å› ½Ã¨ ¯ ­ (guà ³ yÇ”) which translates to national language, and Singapore and Malaysia refer to it as è  ¯Ã¨ ¯ ­ (huà ¡ yÇ”) which means Chinese language. How Mandarin Became Chinas Official Language Due to its immense geographic size, China has always been a land of many languages and dialects. Mandarin emerged as the language of the ruling class during the latter part of the Ming Dynasty (1368–1644). The capital of China switched from Nanjing to Beijing in the latter part of the Ming Dynasty and remained in Beijing during the Qing Dynasty (1644–1912). Since Mandarin is based on the Beijing dialect, it naturally became the official language of the court. Nonetheless, the large influx of officials from various parts of China meant that many dialects continued to be spoken at the Chinese court. It was not until 1909 that Mandarin became the national language of China, å› ½Ã¨ ¯ ­ ( guà ³ yÇ”). When the Qing Dynasty fell in 1912, the Republic of China maintained Mandarin as the official language. It was renamed æ™ ®Ã©â‚¬Å¡Ã¨ ¯  (pÇ” tÃ… ng huà  ) in 1955, but Taiwan continues to use the name å› ½Ã¨ ¯ ­ (guà ³ yÇ”). Written Chinese As one of the Chinese languages, Mandarin uses Chinese characters for its writing system. Chinese characters have a history dating back more than two thousand years. The early forms of Chinese characters were pictographs (graphic representations of real objects), but characters became more stylized and came to represent ideas as well as objects. Each Chinese character represents a syllable of the spoken language. Characters represent words, but not every character is used independently. The Chinese writing system is very complex and the most difficult part of learning Mandarin. There are thousands of characters, and they must be memorized and practiced to master the written language. In an attempt to improve literacy, the Chinese government began simplifying characters in the 1950s. These simplified characters are used in mainland China, Singapore, and Malaysia, while Taiwan and Hong Kong still use the traditional characters. Romanization Students of Mandarin  outside of Chinese-speaking countries often use Romanization in place of Chinese characters when first learning the language. Romanization uses the Western (Roman) alphabet to represent the sounds of spoken Mandarin, so it is a bridge between learning the spoken language and beginning the study of Chinese characters. There are many systems of Romanization, but the most popular for teaching materials is Pinyin.

Gandhi Explanations of Nature and Nurture Essay - 786 Words

Nature vs. Nurture The relative contributions of nature and nurture are an apparent part of human development which makes us ask the question, are heredity and environment opposing forces?(Sternberg 100) The question of nature vs. nurture can be examined and can be attempted to be comprehended in many ways. Our stand on which theory is the correct one is obviously a matter of opinion and makes us wonder if only one of them is truly correct. Nurture seems to be the explanation that holds the most tangible evidence to support it as existing in our everyday life. In psychological attempts to conduct experiments of genetic influences on personality and behavior in the environment psychologists have come to the conclusion that the best way is†¦show more content†¦Nurture argues that who we become depends solely on the environment in which we developed in and also posses the idea that we are not born with any inherited traits that make us who we are today. Nurture is proved simply through the personality differences between my sister and I. I contain an extremely social personality; a people person if you will, while my sister does not inhabit a very social lifestyle at all. I value the strong significance of friendships that I have built in my life while the most valued aspect of her life holds her love for working with children. We have both internalized the lessons and virtues we were raised to make our own, yet, grew up to become completely different beings. Nurture was what we were a result of. The early psychologist Erik Erikson attempted to develop a theory about personality development called psycho social theory of personality development. Obviously, Erikson is in favor of the nurture view he defined his theory as quot;how social factors interact with personality throughout the entire life spanquot; (Sternberg 363). Personality development continues throughout the life span as a result of every new experience within that environment. How could this statement be a false if people make so many transformations throughout the stages of life as individuals? This is all a result living and learning through the interactions within your environment and constantly adding input upon input to continually shape yourself. Through aShow MoreRelatedWithout Connection to Others There Is No Me1863 Words   |  8 PagesWhat am I? And where do I belong?†It is of grave importance that we understand we are simply mere shadows of everybody who is around us. Furthermore our development as an individual is strongly influenced by both nurture and nature. As Indian leader and renowned philosopher, Mahatma Gandhi, once claimed that â€Å"the best way to find yourself is to lose yourself in the service of others.† Ultimately we need others to help us to explore the limits and potential of what it is to be human. 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The Childhood Memory Free Essays

Childhood is the shortest period but the most significant time in our life. I have got a lot of childhood memories. I think the childhood memory in kindergarten was the most impression memory in my mind. We will write a custom essay sample on The Childhood Memory or any similar topic only for you Order Now I have never forgotten the first day when I went to the kindergarten. I was 3 years old. My father took me to school. Because my father very strange, I didn’t allow to cry. My grandmother, who had taken care of me from I was born to now, was crying a lot when I went to school in the first day. I went to school. Everything was very strange to me. I didn’t know everybody. Then I saw many children cried. They didn’t want to leave their parent. All of them went to school in the first day like me. When my father left, I didn’t cry. I just stood in one corner and though about my grandmother. I missed her very much. I didn’t want to leave her, but I needed to go to school. Fortunately, the teacher was kind-heated and responsible. They were very friendly. They took care of us extremely well. They didn’t shout to us. One week ago, I had a lot of friend. After a short time, I got used to the atmosphere of the class. We played with toys, learned to sing and dance, role-played different animal character. When I was four, I took part in a theater club. To celebrate the Teacher Day, we decided to have a play. I was a main character in a play. A play was about two bear went through a bridge. I was one of two bear, I was a white bear. A white bear was walking along the bride when a white bear met a black bear. So we stopped and we had a chat. It just was a short play but it made us feel very happy. All the people in my family went to my school to see I acted. They were very proud of me. After finishing the play, all the people in the school ground were congratulate us by clapping hands. It was fascinating. I had never had beautiful experience before. I can’t forget the childhood memory. I love my childhood even though I am grown up. I think that was the most impression experience I have ever had. Up to now, I am very proud of me and feel happy when I remember this experience. How to cite The Childhood Memory, Papers

Understanding Of Accounting Standards †MyAssignmenthelp.com

Questions: 1. Demonstrate an understanding of accounting standards and be aware of the authoritative influences that underpin accounting and reporting in the international and Australian regulatory environment? 2. Explain the issues surrounding contemporary accounting controversies, in this case on fair value accounting in diverse contexts using social, ethical, economic, regulatory and global perspectives? Answers: 1.International accounting standards board uses conceptual framework for the financial reporting. As per the AASB conceptual framework the users of theaccounting information are as follows: Investors: Investor plays a major role in deciding a financial statement of the entity.Accounting information prepared by the management needs to be correct as it is used by the users. The investor uses financial statement for taking the investment decisions. If he finds that theaccounting information is good and it can give him a good return then he should invest in the securities of the company. The conceptual framework of AASB states the management of the company has to prepare correct financial statement to assist the investors in taking investment decisions. Employees: Employees is an integral part of the organization and their decisions affects the functioning of the company. They use the accounting information to determine the growth made by the company. They took decisions regarding raise in their salary, bonus from the top level management after checking the accounting information. Lenders and suppliers: The Company has to purchase material and it cannot purchase whole material on cash as so much cash is not available to the company. The companys accounting information is checked by the lenders and creditors to check the credit worthiness of the company. Lenders give loan to the company and they want an assurance that their money is safe and they will receive a good amount of interest if they give loan to the company. If they found that the accounting information provided by the company is good and as per the conceptual framework then they easily give loan to the company. Customers: The whole business is done for attracting the customer, so they can purchase the goods and services of the company. The future of the company depends upon the customers as they check the financial information to determine that the product produced by the company is harmful or not. The annual report contains all the information about the business of the company. The customer check that information to satisfy himself that the product produced by the company is safe. Government Agencies: Government affects the functioning of the business as they assess the financial information to check the financial performance of the company is good. If the companys financial performance is good then it levies taxes on that income and if the financial performance of the company is not good then it provides subsidies to the business to help them in succeeding in the future. Public and society: Public and society is the surrounding where the company operates its business. The public uses the financial information to determine that the business of the company does not affects the functioning in an adverse way. They check the accounting information to determine whether the company took decisions towards the welfare of the society. The information about the welfare of the society can be checked from the CSR report of the company as it contains all the information about the functions of the company towards the welfare of the society. Yes the identification of particular users within the conceptual framework has implications for the future of accounting information. The companys overall objective is the maximization of the wealth of the shareholders and investors plays an major role. The future planning needs to be done by taking in considerations the requirements of the investors as they are the one who invested money in the company. Investors are providers of risk capital to the entity. The company has to prepare its financial statements as per the guidelines of the IASB and AASB conceptual framework. The company has to prepare its financial statements on the basis of fair value. The accounting regarding the preparation of the financial statements needs to be done as per the fair value accounting. The complete description about the accounting as per the fair value is given in accounting standard and the company needs to follow the guidelines of the accounting standard in order to do the fair value accounting as the investor wants to know the fair value of the business and he took decision after checking the fair value of the business. Historical cost accounting is an accounting concept and it also used by the company to determine the historical cost of the company. The users check the historical information also to take their decisions. 2. Advantages for accounting that could result from the development of conceptual frameworks are as follows: Consistent financial statement: The management has the responsibility for the preparation of the financial statement and their assumptions on the preparation of the financial statement affect the content. The conceptual framework clarifies all the doubts regarding the preparation of the financial statement and the guidelines are used for the preparation of the financial statement. Assist the auditor: The auditor has to examine that the accounting information prepared by the management as per the applicable reporting framework. The applicable reporting framework gives an assurance that the accounting information of the company is correct. In such case, the auditor does not to have to conduct detailed checking. Achieve economic development: The Company can achieve economic development in accounting by using the guidelines of the conceptual framework. Can achieve overall enhanced communication: Communication plays a major role in achieving the objectives as the company seeks an effective communication in the preparation of the accounting information. Records kept in a systematic manner: The records of the business need to be kept in a systematic manner as they can be needed in the near future for something. The conceptual framework helps in preparing the financial statement and also helps in financial reporting. The conceptual framework provides guidance in the preparation of the financial statement. The knowledge about the core financial accounting is highly problematic. The accountants do not know about the core financial accounting concept and because of that they prepare wrong financial statement. The accounting assumptions taken by them are wrong that ultimately affects the business of the company. The AASB issues Conceptual framework that is used by the accountants to prepare the accounting information of the company. The most who gains from the development of the financial statement is the accountant as they gain professional knowledge about the preparation of financial statement. The accounting institute of Australia conduct the course for increasing the knowledge of the people about the core accounting. Many people start that course to gain the knowledge about the concept of core accounting. This also helps them in making correct assumptions when they are preparing the financial information of the company. The accountants now days has the knowledge and they prepare the financial statements that remains consistent over a period of time. The views of the Hines in that article are to give knowledge about the concepts of core accounting and how to resolve the problems underlying with it. The core accounting problems are solved after the development of the conceptual framework. The advantages stated in the part a about the accounting matches with the views of Hines. The conceptual framework assists the accountants in gaining knowledge about the fundamental concepts of the financial accounting. The main advantages identified in the part a is the consistency in the financial statement, assist the auditor in their audit as it reduces the work of the auditor. No one has complete knowledge about the concepts of the accounting but the introduction of conceptual framework provides a way to reduce these problems. References Hines, R (1989), Financial accounting knowledge, conceptual framework projects and the social construction of the Accounting profession.Accounting, Auditing and Accountability Journal,2(2), pp. 72-92. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Schroeder, R.G., Clark, M.W. and Cathey, J.M., 2011.Financial accounting theory and analysis: text and cases. John Wiley and Sons. Deegan, C., 2012.Australian financial accounting. McGraw-Hill Education Australia. Weygandt, J.J., Kimmel, P.D., KIESO, D. and Elias, R.Z., 2010. Accounting principles.Issues in Accounting Education,25(1), pp.179-180. Laux, C. and Leuz, C., 2010. Did fair-value accounting contribute to the financial crisis?.Journal of economic perspectives,24(1), pp.93-118. Dechow, P.M., Myers, L.A. and Shakespeare, C., 2010. Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits.Journal of accounting and economics,49(1-2), pp.2-25. Power, M., 2010. Fair value accounting, financial economics and the transformation of reliability.Accounting and Business Research,40(3), pp.197-210. Taplin, R., Yuan, W. and Brown, A., 2014. The use of fair value and historical cost accounting for investment properties in China.Australasian Accounting Business Finance Journal,8(1), p.101. Jaijairam, P., 2013. Fair value accounting vs. historical cost accounting.The Review of Business Information Systems (Online),17(1), p.1.

Concept of Transitio Change-Free-Samples-Myassignmenthelp.com

Question: Discuss about the Concept of Transitio Change. Answer: Personal experience Human beings are emotional. These emotions often tend to get better of us and tend to affect our actions. When I was in high school, the landlord of our apartment decided to terminate the rent and informed the 15 families giving in that building to shift to someplace else. Rent at that time was extremely high and therefore, changing the apartment is not an easy task. All the members of the building were taken back and could not believe the reality. I lived with my mother and that time and we did not have many resources at our disposal. Changing the apartment and getting into a new agreement seemed a tedious task. Hence, as an individual I was deeply affected by the situation and went through an emotional rollercoaster. Nothing seemed right and the hunt of the new apartment with all eminent facilities loomed over. However, a few days the members of the building got together and started hunting for apartment. We started hunting and finally got a building with 15 apartments in a commonl y agreed preferred location. The rent rates were almost the same as previous and the locality was far better. We soon shifted to our new apartment and celebrated our success. The theory of transition and its application on the personal experience. This theory was developed in 1984, and refined over the last few years. This model of transition is extremely relevant when understanding the difficulties during a transformation. Schlossberg`s model throws light on the emotional roller coaster experienced by humans when going through a huge change in life (Hornstein 2015). In the theory, the first emotion felt is denial. In the personal experience, also no one in the building could grasp the fact that they would have to change their apartments. They were in a state of all. Followed by denial is a period of fear, anxiety, shock and stress. In these stages, the person is hit by the reality and tends to become depressed. In the experience shared, after the reality skunked, I was faced by anxiety and fear as to the uncertainly that lied in the future. The person is surrounded by confusion and often finds himself lost. In the experience, we all felt confused as to how will be able to proceed with things and what could be the next best alternative course of action (Linkedin.com 2017). Once the person starts believing that there is an alternative course of action then the curve starts to go up again. In our case once, we accepted the situation and the confusion stage crept in, that was our u-turn. We started to look up for new apartments, finalize the deals, and get a lawyer. This period is full of impatience and hope that things will be able to work out better (Auguste 2013). We tried to cope up with the transformation and started looking out for new and better ways to shift to another building. However, as experienced, not everyone in the building was in the same phase and their transformation took place at different stages. In the transition theory, when the stress and the fear subside, it is replaced by enthusiasm to take up new opportunities. Once the enthusiasm takes, place things start working accordingly. In the experience, we reached at the enthusiasm space when we found our desired apartment and we slowly started shifting our goods (Griffin and Gilbert 2015). Hence, although this change takes place slowly, a person transfers from denial to enthusiasm.( Refer to Figure 1 in the Appendix). However, it does not always work like this for everyone, everyone has a different pace in this change and sometimes some people are stuck in a particular phase thereby not being able to make the transformation change. Kotler`s 8 step change model The 8-step change model as suggested by Kotler also focuses on the various changes that take place with respect to a particular individual or a company. The first step is Creating Urgency. In this case, since the whole company wants it there will be a need to do it fast. This helps to spark the initial motivation and helps to get the things moving. The next step involves formation of a strong coalition where the change has to be lead. Without leadership, these changes will not be adaptable. A roper team needs to be built up and it must be identified who can lead this endeavor (Appelbaum et al. 2012). Creation of a vision is extremely important. Without a vision, there will be no direction. All relevant ideas and concepts need to be linked to a vision that is easy to remember and grasp (YouTube 2017). The vision that has been created needs to be communicated to the various stakeholders. They need to buy and accept the vision. Various mediums can be used to communicate it but it should be understood that .. The obstacles that are on the path need to be removed. There will be certain barriers to the change and it must be seen to it that there must be a continuous evaluation and barriers should be removed for the achievement of goals. In order to motivate the employee short term goals need to be kept and victory needs to be celebrated at this level (Ceptureanu 2015). These quick wins however are only instigation to the achievement of a larger goal. The change that has been started needs to be built upon and to serve as a foundation f a huge victory. If someone wants to make sure that the changes last long in the firm, then the company needs to make sure that these changes are instilled in the corporate culture of the firm. Comparing Mark Mueller-Eberstein with that of Kotler The five winning steps to drive change according to Mark Mueller-Eberstein : Vision- A company needs to have a clear and crisp vision (Pollack and Pollack 2015). Clarify Impact- The transparency on the impact should be there on both happening and non-happening of the event. Communicate- is the key to engage and motivate the employees Team work- Teamwork is the key to success and accomplishment of goals. Lead: Celebrate the victories and lead the organization towards succes Kotler Mark Mueller-Eberstein Create Urgency Clarify the impact Powerful Coalition Teamwork Vision Vision Communicate the Vision Communication Remove Obstacles Clarify the impact Creating short-term wins LEAD Build on the Change Anchor changes in corporate culture Comparing Kotler with Mark Mueller-Eberstein Hence it can be observed that, success keys are very similar to Kotler`s 8 steps to change. Change has been defined as the only constant and thus people and organizations must accept the change gracefully. References Appelbaum, S.H., Hibachi, S., Malo, J.L. and Shafiq, H., 2012. Back to the future: revisiting Kotter's 1996 change model.Journal of Management Development,31(8), pp.764-782. Auguste, J., 2013. Applying Kotters 8-step process for leading change to the digital transformation of an orthopedic surgical practice group in Toronto, Canada.J Health Med Informat,4(3). Ceptureanu, E.G., 2015. Research regarding change management tools on EU SMEs.Business Excellence and Management Review,5(2), pp.28-32. Griffin, K.A. and Gilbert, C.K., 2015. Better transitions for troops: An application of Schlossberg's transition framework to analyses of barriers and institutional support structures for student veterans.The Journal of Higher Education,86(1), pp.71-97. Hornstein, H.A., 2015. The integration of project management and organizational change management is now a necessity.International Journal of Project Management,33(2), pp.291-298. Linkedin.com., 2017. [online] Available at: https://www.linkedin.com/pulse/20141126034320-1009730-why-is-change-is-so-hard-lead-and-be-the-change-in-5-simple-steps [Accessed 24 Nov. 2017]. Pollack, J. and Pollack, R., 2015. Using Kotters eight stage process to manage an organisational change program: Presentation and practice.Systemic Practice and Action Research,28(1), pp.51-66. YouTube, .2017.Lead and be the change: Mark Mueller-Eberstein at TEDxRainier. [online] Available at: https://www.youtube.com/watch?v=yv-QiSvuLLM [Accessed 24 Nov. 2017].