Accounting report Essay Example | Topics and Well Written Essays - 1500 words

Accounting report - Essay Example ector’s report is a mandatory part of the financial statement that explains the business prospect of the company and detailed financial analysis and performance. The issues in the business of ITV are that of holding the broadcast audience which is their consumer and customer and that generates the revenue for the company. Another key issue is that of conversion of profit to cash during the year in which the company has struggle. Lastly, the broadcast and online revenues of the company have decreased compared to last year which is also a concern. The presentation of the report of BSkyB is more proper and the breakups are provided in a more explanatory format which give better judgment for a user of the financial statement. The directors report also covers a better area of the financial statement and uses graphs and charts to give better understanding to the user of the financial statement. The auditors have stated that they have carried on the audit of the company in light of the auditing standards as applicable in UK and Ireland and under their independent examination the financial statements are presented fairly and the Group financial statements are also prepared in line with the Financial Reporting Standards approved by the EU, the Companies Act 2006 and the other requirements of the applicable laws so as to provide the right type on guidance to the viewer of the financial statement. The report is dated two months later than that of the date of financial statements because the audit is carried out after the close of the year end of the company after which the auditors examine the financial data and provide their opinion of the fair and true presentation. In light of the companies Act, it is mandatory for a company to calculate and disclose the earnings per share in its annual report. The basic earnings per share of ITV in 2009 was 2.3p while the loss per share of last year 65.9p. This shows that the earnings per share for the year ended 2009 is higher

Theory of change and growth paper, combined with the movie Essay

Theory of change and growth paper, combined with the movie - Essay Example This theory of change and growth is based within an eclectic mix of theories from different paradigms within psychology. The theory works on the idea that cognitive change and emotional growth and understanding, along side support and motivation from an empathetic and compassionate therapist and the involvement of the client’s partner and immediate family members, will create an environment where the client can heal, and move past their problems or difficulties. It is an integration of the principles of cognitive behavioural therapy, emotion focused therapy, and structural family therapy. For the client to be able to effectively move away from their personal and family problems and to understand the problems, its causes and effects, they must firstly be able to admit to the problem in the first place. Denial is not possible if therapy is to be successful. The eclectic theory first focuses on the client, using a theory based in cognitive behavioural therapy. Cognitive behavioral therapy has been shown to an effective treatment for many disorders, including depression, panic disorders, alcoholism and substance abuse (Wakefield, Williams, Yost & Patterson, 1996). Changing behaviour is a complex psychological process. For change to occur therapy and its preceding theory must give the client the ability to become who they really are, and not what they think they are. The therapy needs to enable the client to understand how their cognitive beliefs of themselves and their world, affect their reactions to situations and events. Cognitive behavioural therapy suggests that you can change how you think or change cognitive processing, which in turn will change what you do - or your behavior. Within an eclectic theory of change, if the therapist firstly helps the client to start to change their cognitive malfunctions, thereby changing their sense of self, by taking the client from the emotional