Tuesday, May 26, 2020

The Social Theory Of Rape - 952 Words

Most people would agree that as you grow up you learn by seeing, feeling ,touching , smelling, and hearing . Albert Bandura supports this by a theory he created called the Social Learning Theory (McLeod, 2011). Social Learning Theory is a theory that explains that behavior is learned by your social environment, interactions and observations of others. With this theory I would say it supports opinion in which I would say that rape is not something somebody just decides one day to do. I believe that rape is learned throughout time. There are many social and even media factors that sometimes may come off with the intention that rape is acceptable. In some media factors they may even perceive that being forcibly raped is pleasurable. Movies tend to do it often and sometimes movies don t realize that what people see on television can sometimes influence people to see these acts as a norm. For instance the fact that a college kid is in a frat and he s in a party there is a good percenta ge that he would reenact what television had stereotype frats boys to do. Television would label the frat boys as potential rapist and the human mind would consider that when you take on that role as a frat boy. One of the biggest media factors all the way from television to the internet that for so many years that perceive rape as acceptable is pornography. Pornography for years have been an easy access for pretty much people of all ages to watch freely on the internet (Phillips, 2014). SoShow MoreRelatedForcible Rape : The Social Learning Theory1130 Words   |  5 Pages Forcible Rape Explained Through the Social Learning Theory Andrew Blair Saginaw Valley State University â€Æ' Abstract A crime in America that is committed all too often is the act of forcible rape. Forcible rape is not a crime only against women. The definition was recently changed to aid in gender neutrality and to account for forcible rapes among same gender (FBI’s Uniform Crime Reporting Program, 2013). Forcible rape in now defined as, according to the FBI’s Uniform Crime Reporting ProgramRead MoreRape And Social Development Programs1519 Words   |  7 PagesDate Rape is the well-known act of persuaded, or potentially forced, unconsented sex with another person. There are numerous explanations for why date rapes, or rapes in general, occur. As laid out in some academic papers, prescribed cultural masculine ideologies may be the explanation for the motive of the act. Merton and Durkeim’s Strain Theory gives some bases in the explanation of this, as pertaining the strain involved in achieving these ideologies (goals). Some initiatives by social programsRead MoreEssay The Psy chological Explanations of Rape798 Words   |  4 PagesRape is an experience which shakes the foundations of the lives of the victims. For many its effect is long term, impairing their capacity for personal relationships, altering their behaviour and values and generating fear, Temkin (1986:17). Rape is an extremely controversial issue and this notion is supported based on the fact that basic definitions and explanations of rape usually directly correlate with a states lawful definition of rape. This proves problematic as many peoples explanationsRead More The Reality of Rape Essay1651 Words   |  7 Pages Running head: THE REALITY OF RAPE nbsp;nbsp;nbsp;nbsp;nbsp;Rape is a crime of violence and aggression that not only hurts a victim for the moment, but it shatters her entire life. According to the Britannica Encyclopedia, rape is defined as â€Å"any kind of unlawful sexual activity, usually sexual intercourse, carried out forcibly or under threat of injury and against the will of the victim.† This definition has been redefined to cover same-sex attacks and attacks against those who are incapableRead MoreRape Can Be Defined As Being Unlawful And Unconsented Vaginal Or Anal Penetration?1546 Words   |  7 PagesRape can be defined as being unlawful and unconsented vaginal or anal penetration. The source of penetration varies and includes penetration by using the finger, penis, or objects and can be penetrated into the mouth or the anus. The American Heritage college dictionary definition of rape, page 740 is â€Å"a sexual act committed by force especially on a woman†. There are several different types of rape that exist in the law. A) Penetrative rape: The vagina is penetrated by penis, finger, or otherRead MoreSexual Assault Among Male And Female Students Essay1658 Words   |  7 Pagesfemale students is a source of concern. Despite improvements in the general statistics on rape cases, the college setting remains to be the hot bed of sexual assault, especially among the female counterparts (Allen, 2007). A victim, regardless being a male or a female, never feel safe in their life as something precious was taken from them once. Statistics show that 17.6% of women are likely to be victims of rape in their entire lifetime while only 0.3% of males are estimated to be the victims of sexualRead MorePathological Abnormalities in Sex Offenders1467 Words   |  6 Pages1) Biological Theories Genetics, abnormal hormonal levels and brain dysfunction have all been linked to sexual offending. To date, there is no evidence of a genetic in sex-offending (Langevin, 1993), although case reports of pedophilic fathers and sons have been reported (Gaffner, Lurie Berlin, 1984). Some researchers have hypothesised this to be reflective of neuro-endocrine abnormalities, such that abnormal hormonal levels may disrupt the sexual arousability of an individual. This is based onRead MoreA Brief Note On Rape On College Campuses1267 Words   |  6 PagesTiffany Rodriguez Professor Hall-Lee Contemporary Social Problems 8 February 2017 Reaction Paper #1 - Rape on College Campuses In the past year, cases of sexual assault and debate over the definition of consent has been a major topic of discussion in the media. A large amount of these situations are occurring in colleges across the country. Courthouses and the public do not know how to resolve this epidemic or even how to fairly punish those who are guilty of this assault. Even our current presidentRead MoreRape Culture: Attitudes and Assessments Essay1713 Words   |  7 PagesRape, it seems to be an uncomfortable word for most people to hear or talk about. Whether it’s just embarrassing or a sore subject most people just don’t like to talk about it. There is a certain stigma that surrounds rape and that is the main source of the problem. There is rape culture in this country that leads men and women in this country to believe that in certain situations rape is okay. Whether she was â€Å"dressed like she was asking for it† or was passed out drunk, these are not excuses forRead MoreLit erature And Film : Crimes And Punishment : Literature Film, True Crimes1630 Words   |  7 Pages Date Rape Tami B. Eikelboom Arizona State University MLS 598 Crimes Punishment: Literature Film, True Crimes Professor Angela Giron While rape among acquaintances has undoubtedly occurred for many centuries, the phenomenon now known as date rape was not named until 1982, when Mary Koss, a feminist and professor of family and community medicine at the University of Arizona reported the results of her study on a new and unusual type of sexual aggression which she termed date

Friday, May 15, 2020

How Does Music Therapy Promote Positive Mental Health And...

The Holyoake DRUMBEAT (Discovering Relationships Using Music, Beliefs, Emotions, Attitudes, Thoughts) program is as suggested by its name a program that uses music therapy in the form of hand drumming to engage participants in the exploration of music as way to combat the negativities of substance misuse. The program aims to reduce a variety of problems associated with drug and alcohol misuse, such as poor or impaired peer relationships, disassociation from family, school, work or other community groups and assists in promoting positive mental health and wellbeing. The program consists of 10, one hour sessions with 10 to 12 participants, with activities covering topics of self-responsibility, emotional expression, peer relationships, values, identity, harmony and teamwork. The structure of the program offers a cognitive behavioural approach where fun and experiential learning using hand drumming techniques are used to draw analogies between the participants’ connections of th eir experiences in the drum group, and their real world experiences. The program is non-competitive and is not focused on the problems or behaviour of the individuals, but aims to build on the strengths of the participants through teamwork. DRUMBEAT is used across Western Australia in a range of settings with a diverse set of client groups deemed at risk from drug and alcohol abuse. A wide range of people have successfully undertaken training to become facilitators of the DRUMBEAT program. The threeShow MoreRelatedMusic Therapy2135 Words   |  9 PagesResearch Paper: Music Therapy Abstract There are many different ways that we benefit from music. Music can inspire better self-esteem, and confidence. It’s a great way to set the mood, and a wonderful tool. Music therapy is the clinical and evidence-based use of music interventions to accomplish individualized goals within a therapeutic relationship by a credentialed professional who has completed an approved music therapy program (Gram, 2005). Music therapy can reach out to anyone, ageRead MoreCognitive Behavioral Therapy And Music Therapy1629 Words   |  7 PagesCognitive Behavioural Therapy and Music Therapy Music Therapists (MTs) borrow from a range of non-music based therapy models in their development of Music Therapy-specific treatment models. Many widely used Music Therapy (MT) techniques have their roots in psychological theories and treatment models. Cognitive Behavioural Music Therapy (CBMT) draws on the widely-used and extensively researched psychology approach, Cognitive Behavioural Therapy (CBT), to address CBT goals through MT interventionsRead MoreHow Does Participation Affect Health And Wellbeing?2747 Words   |  11 Pages How does participation in performance contribute to health and wellbeing? In this essay I will examine the ways in which participation in performance can contribute to health and wellbeing. I will argue that participation in performance helps to influence health and wellbeing in a positive way. I will be making close reference to Elliot, Grant and Morrison’s Creative Ageing report and the Culture Health project that was carried out in Cork, Ireland and is outlined in chapter 4 of White’s bookRead MoreUnderstanding Spesific Needs in Health and Social Care5219 Words   |  21 Pagesconcepts of health, disability, illness and behaviour and also investigate how health and social care services and systems support individuals with specific needs and look at different approaches and intervention strategies available to support individuals with specific needs, lastly will explain what challenging behaviour is and explain strategies available for those working with people with specific needs LO1.1 Health is defined as a state of complete physical, mental and social wellbeing and notRead MoreCritical Evaluation Of The Counselling Approaches And Skills2974 Words   |  12 Pagesinvolving the children as suggested: personal social and emotional development entails assisting children to develop an encouraging view of themselves, and others; to make positive relationships and develop respect for others, progress on their social skills and acquire the skill how to deal and control their feelings, to know how to behaviour correctly in groups and to have self confidence in what they can do. From this practitioners can pick up on any areas of learning and development this includesRead MoreUnderstand Person-Centred Approaches in Adult Social Care Settings12139 Words   |  49 Pageswith people is a partnership rather than a relationship controlled by professionals Person-centred care has its focus on the person with an illness and not on the disease in the person. To achieve truly person-centred care we need to understand how the individual experiences his or her situation if we are to understand their behaviours and symptoms. This requires in-depth understanding of the individual’s life circumstances and preferences, combined with up-to-date evidence-based knowledge Read MoreProvide Support for Sleep3312 Words   |  14 PagesPROVIDE SUPPORT FOR SLEEP 1 UNDERSTAND THE IMPORTANCE OF SLEEP 1.1   How does sleep contributes to an individual’s wellbeing? Sleep is important for our health and well-being. Extensive research has been done on the effects of sleep. These studies consistently show that sleep plays a vital role in promoting physical health, longevity, and emotional well-being. This explains why, after a good nights sleep, we feel better, our thoughts are clearer, and our emotions are less fragile. WithoutRead MoreThe Factors That Can Influence Communication and Interaction with People with Dementia14323 Words   |  58 Pagesbooklet. 2 DEMENTIA CARERS CONTENTS Introduction What is dementia Coping with change 02 04 12 Understanding behaviours that challenge 17 Communication Medication Caring for the carer Caring for yourself Helping Wellbeing through occupation Relaxation for wellbeing Diet and wellbeing Driving End stage dementia Practical planning for the future Recommended books Contacts 22 26 28 34 36 44 46 51 53 57 59 60 You will also find a separate sheet accompanying this booklet. The back of the book containsRead MoreEffects Of Epilepsy On Children And Their Development Essay2173 Words   |  9 Pagescontinual episodes of seizure, which they have little or no control over even with medication and therapy, which makes it a very disabling impairment (Epilepsy Foundation, 2015). Epilepsy can be very physical disabling and there are quite a few physical impacts of epilepsy. Some of these are lack of energy, fatigue, headache, nausea, weight loss, weight gain and pain in diverse places of the body (About Kids Health, 2016). Children from early to late childhood experience these physical symptoms and can continueRead MoreChapter 1912158 Words   |  49 Pagesknow 1.1 Describe the benefits to individuals of engaging in learning or development activities 1.2 Analyse the purpose of a range of learning or development activities in which individuals may participate 1.3 Explain how individual needs and preferences may influence how learning and development activities are accessed or delivered Chapter 19 AC What you need to do 2.1 Support the individual to communicate their goals, needs and preferences about learning or  development activities 2

Wednesday, May 6, 2020

Travel Agency Business Plan - 3628 Words

ONE DISCOVERY TRAVEL TOURS Submitted to: Sir Win Maw Tun Submitted by: Lopez, Jennylyn Bargola, Ronel Ortcio, Christy Ann Ascano, Lynette Silva, Janette Gaje, Michelle Jade BS ITTM 4-1 Executive Summary One Discovery Travel and Tours (ONDISTRATOU) will begin operations this year and provide adventure and sport/travel packages to people in the Philippines’ urban area, specifically the greater National Capital Region. An opportunity for ONDISTRATOU s success exists because the national tourism and travel industry is growing at 4%, and adventure travel at 10% annually. ONDISTRATOU is poised to take advantage of this growth and lack of competition with an experienced staff, excellent†¦show more content†¦In an LLP, one partner is not responsible or liable for another partner s misconduct or negligence. Internal Management Team General Manager: Jennylyn Lopez, B.S. International Travel and Tourism Management, Lyceum of the Philippines University Laguna, Shea has 5 years experience in the travel industry, including three years experience as manager of the Pan Malayan travel agency. Her background in adventure sports includes two years on years surfing, and participation in many other adventure and organized sports such as snowboarding, beach volleyball, and track and field. Marketing and Advertising Directors: Ronel Bargola Janette Silva Ronel Bargola, B.S. Marketing, Lyceum of the Philippines University Manila. Ronel spent five years as an adventure travel and freelance writer and has been a marketing consultant specializing in adventure sports for the past three years. Janette Silva, B.S Advertising Management, Polytechnic University of the Philippines, has been an advertising expert for 6 years in Transworld travel agency. She also has background in adventure and ecotourism sports, promoting sustainable tourism in the country. Accountant: Christy Ann Orticio, B.S. Accounting, De La Salle Lipa. Christy is a Certified Public Accountant. Christy worked as an auditor for the Philippine National Bank two years after college and then as an accounting department manager for a non-profitShow MoreRelatedInternational Travel Agency Business Plan8749 Words   |  35 PagesInternational Travel Agency Business Plan Executive Summary Adventure Travel International (ATI) will begin operations this  year  and provide adventure and  sport/travel packages to people in the Pacific Northwest, specifically the greater Woodville area. An opportunity for ATI s success exists because the national tourism and travel industry is growing at 4%, and adventure travel at 10% annually. Further, the Woodville adventure travel market is growing at least 12% annually and there are noRead MoreTravel Agency Supply Chain1173 Words   |  5 PagesSupply Chain in the Travel Industry The travel industry is an industry that is in constant change. It is the type of industry that must change with the times, including how it conducts business, how it sells its products and services, and how each link of their supply chain works and connects with the rest of the chain. While each brick and mortar location and travel website are similar to their counter parts, each one has a varying supply chain they use in order to get their product and servicesRead MoreTravel Agency Supply Chain Essay1242 Words   |  5 PagesSupply Chain in the Travel Industry The travel industry is an industry that is in constant change. It is the type of industry that must change with the times, including how it conducts business, how it sells its products and services, and how each link of their supply chain works and connects with the rest of the chain. 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The American based company is the parent company of numerous travel brands including the Expedia.com. The website books the travel tickets, vacation packages, hotel reservations and a lot more services for its customers through the internet based tools and telephone. Expedia.Com was founded in 1996 as the division of Microsoft and further developed into the Current form of Expedia.Com. The travel brandsRead MoreThomas Cook Analysis1613 Words   |  5 Pagescompany will be able to detect as well as monitor the weak signals in order to recognize the fractures which shape the environment. Political Factors The UK travel and tourism industry has faced immense pressure from the government as it has introduced tourism tax and has said to affect all the travel and tourism business including Thomas Cook. The travel agents had opposed to the proposal of bed tax which the government had levied  £1 per head per night from the visitors staying in the local hotels. TheRead MoreThe Adventure Capital Of New Zealand Essay1289 Words   |  6 Pagesto establish a business of Tour Buses named as (Hills view Travel agency) in Queenstown by seeing the current situation that offers to tourists who seek to go all the tourist spots in Queenstown with the best tourist Guides who will give you all the information about all the places. This report also tell how to establish this business, an opportunity for growing the tour buses in Queenstown success exists because of National Tourism and Travel industry is growing better. Our plan to establish HillsRead MoreChicago Travel Agency ( Cta ) Essay869 Words   |  4 PagesChicago Travel Agency Chicago Travel Agency (CTA) provides accommodations and other travel services to clients, determines their needs and advises them appropriate destination, modes of transportations, travel dates and costs. The system will provide the organization with abilities to manage transportation information, hotel reservations and payments. It will also help the company to manage and control travel services more effectively and efficiently. This system will allow generating reports moreRead MoreAdvantages Of E Commerce Essay1155 Words   |  5 PagesAdvantages of E-Commerce E-commerce is changing how companies conduct business, and it is changing the economy (Azadi Rahimzadeh, 2012). E-commerce applications allow companies to process different tasks simultaneously, such as: online sales, orders, deliveries, and payments (Lin et al, 2009). Traditional brick-and-mortar stores are finding it difficult to compete with online marketers. Some advantages of E-Commerce includes: cost reduction, brand recognition, globalization, competitive advantageRead MoreThe Technological Segment Of The General Environment930 Words   |  4 PagesI choose to talk about the technological segment of the general environment. A significant change in the way the technological trends are occurring would be how the travel industries like hotels or motels are being affected by the way people book their hotel rooms in the 21st century. 1 Technology has come a long way over the last 20 years; we have seen the rise of the internet as well as the rise of cell phones and many othe r types of amazing electronics and gadgets, many of which exist because

Tuesday, May 5, 2020

Asymmetry and Regulatory Shortcomings

Question: Discuss about the Asymmetry and Regulatory Shortcomings. Answer: Introduction: The organizations that have been chosen for the understanding and analyzing of BNM/Gp8 are Malayan Banking Berhad Maybank and CIMB bank. Both of these banks come under the category of top 10 banks in Malaysia. Malayan Banking Berhad maybank is a profit making organization which provides all the banking services to its customers. It has been established in 1960 and now it is one of the largest banks by capitalization of market on the Malaysian Bourse. This bank has been ranked first in Forbes magazine among the top 500 companies of the world. This bank offers a great range of services and products which includes investment banking, Islamic banking, commercial banking, leasing and hire purchase, factoring, asset management, nominee services etc. the main vision and mission of the bank is to provide all the financial services to its clients in minimum price. Headquarter of the bank is established at Kuala Lumpur, Malaysia. It has been incorporated in May, 1960 and it is providing all the services of commercial banking. This bank has over 1750 offices in 14 countries. It has forced an intention competition in the industry that includes CIMB bank, Hong Leong, Public bank and others. The company has done very well in last few years. The growth rate of company is vastly increasing. CIMB bank has been incorporate in 1924. This bank has been merged with various other banks in Malaysia and thus finally it has been formed as CIMB bank. It has listed itself on Bursa Malaysia. Currently this bank is one of the largest financial service provider organizations in Malaysia. Headquarter of the bank is established at Kuala Lumpur, Malaysia. It is providing various financial products and services like customer banking, insurance and asset management, covering corporate, treasury; investment banking etc. this bank has 1100 branches in 18 countries. The intense competitor of the company is Malayan banking berhad, public bank and others. The company has done very well in last few years. The growth rate of company is vastly increasing. This bank falls under the category of commercial banking. BNM/GP8disclosure: Earlier all the banks of Malaysia used to follow the outdated accounting techniques to know the real worth of their assets and liabilities. They used to follow the guidelines of historical cost accounting to state the assets amount in the final documents of the company. Company used to state the amount of the asset in which company had bought that asset. For example company has bought bonds worth of $100 in 1990 (NuHtay Salman, 2013). The current value of those bonds is $1000. But this accounting technique depicts that the value must be shown only $100 in the books. So it became mandatory for the country to change these techniques because of its fake values and it was not at all useful for the investors, shareholders, stakeholders, users etc. so Malaysian financial reporting standards thought to make changes in this technique and thus they introduced the new technique named by Fair value accounting (Ameer, Othman Mahzan, 2012). This technique depicts that the market value of an asset must be stated in the final financial documents of a company. Financial standards launched the new guidelines for it. For presentation and identification of the financial documents BNM/GP8 has been introduced by the bank Negara Malaysia. BNM/GP8 discloses about the financial reporting of all the Islamic banks to provide a base for disclosure and presentation of financial statements and reports of Islamic banking institutions. The main reason behind this is to provide the good base to analyst and investors to identify the real worth of the organization and invest accordingly. Statement of comprehensive income: Comprehensive income statement is a statement of all the expenses and income recognized by an organization during a specified period. This statement includes all the finance cost, tax revenues, revenue, profit share, discounted operations, profit or loss etc. BNM/GP8 guidelines suggest that while preparing the comprehensive income statement a preparer must differentiate the interest income or expense, expenses of bad debts and separately present the non interest income and expenditure (Sarea Hanefah, 2013). It guides to preparer to present all the other items in statement which follows immediately after the PBT (profit before taxation) to reach on a perfect answer. At the time of preparing the statements organization must also focus on the 4 principles i.e. classification, liquidity, maturity analysis and concentration. There, classify all the assets and liabilities according to the nature, Check the liquidity of all the assets and liabilities, do a maturity analysis on assets and liabilities and concentrate on all the assets and liabilities. Organization specially banks must also focus on the types of all the credit facilities which have been granted by them, must care about all the maturity structures of the facilities provided by them like credit, should maintain an honest provision for doubtful debts and bad debts and must disclose about the revenue and expenditure type in comprehensive income statement. Before the BNM guidelines it was not easy for the auditors, stakeholders and other users to understand the financial condition of a company. Thus the BNM guidelines were introduced by the regulatory board to make it easy for the users to un derstand the companys strength and financial position. Statement of Financial Position: Statement of financial position shows and presents the financial situation and position of a company on a particular date. Mainly, 3 components are comprised while preparing this statement i.e. assets, equity and liabilities. According to the BNM guidelines, all the assets and liabilities must be valued under fair value accounting technique. Earlier, all the banks at Malaysia were following the historical accounting technique for estimating the real worth of an asset. So that it become easy for the users to understand the real worth of the business and they can work accordingly. BNM suggests that a preparer must follow the requirement of MFRS and use some accounting assumptions and estimates to report the assets and liabilities of the organizations. It suggests that financial statement must be prepared in such a way that it describes the true worth of an organization (Paino, Bahari Bakar, 2011). Sometimes, because of old techniques it become tough for the users to understand the position of the organization into the market so many accounting standards and assumptions must be used. This helps the directors to make decision regarding dividend and reserve, although all of the estimates depend only on the kn owledge of directors and events so sometimes results can be differ also. Still the BNM guidelines are much better than the existing principals. Description and analysis: As discussed earlier, this bank is one of the largest banks in Malaysia. MayBank follows the guidelines of BNM to prepare its financial statements and comprehensive income statement. It has been observed through the financial statements of the MayBank that the presented data is reliable and it has been presented in such a way that any user can understand it easily (Cheah, Ow-Yong, Bala Nair, 2004). It has been also observed that this bank has followed each and every guideline very smoothly. All the data have been disclosed by the company to present the honest statements (MayBAnk, 2016). While preparing the comprehensive income statements, company has followed all the guidelines of BNM and prepared its statement accordingly. The extraction of the annual report of MayBank shows that the rules and guidelines of BNM are good for the bank as well as for the stakeholders and other users. While analyzing the income statements of MayBank it has been found that all the interest income and expenditure has been shown differently and presented according to the guidelines of BNM (MayBank, 2016). The structure of this statement is totally according to the rules of GP8. It has also been found that all the data have been disclosed by the bank to make its statements more reliable. All the income and expenditure of the bank has been shown perfectly and the taxation amount has also been presented to deliver a good result to its users. It has been analyzed through the report of MayBank that all the incomes and expenses have been shown in such a way that every stakeholder can easily ana lysis the data which is required to him or her. The data even described about the dividends a shareholder would get (Ariff Rosly, 2011). Thus it could be said that MayBank is presenting its income statement in a very good manner and totally according to the guidelines of BNM. The financial position statement of the company which is also known as balance sheet describes that on a particular date what is the worth of the company. This statement is quite compulsory for every organization to maintain as it helps the stakeholder of the company to analyze the position of the company financially. It has been observed while analyzing the financial position statement of the company that the company is using the fair value accounting technique to report the worth of their assets. It has also been found that company has disclosed all the reserves and provisions while preparing the financial position statement (Htay Zaharin, 2011). Company has differentiated each and every type of asset and liabilities very well to make it clear for the stakeholders (Sulaiman, Majid Ariffin, 2015). The data have been presented by the company in such a manner that every person who is not even from finance and accounting background can also analyze the report of the company and reach to a result. While doing this analysis it has been found that the statements of the company are meeting with all the requirements of the BNM guidelines and thus the presentation and described result of the statements and data is reliable for every stakeholder and it becomes easy for them to understand the financial position of the company (MayBank, 2016). As discussed earlier, CIMB is one of the greatest banks in Asian territory and in Islamic banks. This Bank follows the guidelines of BNM to prepare its financial statements and comprehensive income statement. It has been observed through the financial statements of the CIMB that the presented data is reliable and it has been presented in such a way that any user can understand it easily. It has been also observed that this bank has followed each and every guideline very smoothly (CIMB, 2016). All the data have been disclosed by the company to present the honest statements. While preparing the comprehensive income statements, company has followed all the guidelines of BNM and prepared its statement accordingly. The extraction of the annual report of this Bank shows that the rules and guidelines of BNM are good for the bank or organization as well as for the stakeholders and other users (CIMB, 2016). While analyzing the income statements of MayBank it has been found that all the interest income and expenditure has been shown differently and presented according to the guidelines of BNM. The structure of this statement is totally according to the rules of GP8 (Sanayei Noroozi, 2009). It has been also found that all the data have been disclosed by the bank to make its statements more reliable. All the income and expenditure of the bank has been shown perfectly and the taxation amount has also been presented to deliver a good result to its users (Almaamun, 2010). It has been analyzed through the report of CIMB that all the incomes and expenses have been sho wn in such a way that every stakeholder can easily analysis the data which is required to him or her. The data even described about the dividends a shareholder would get. Thus it could be said that CIMB is presenting its income statement in a very good manner and totally according to the guidelines of BNM. The financial position statement of the company describes the real worth of all the assets of a company on a particular date. This statement is quite necessary for every organization to maintain as it helps the stakeholder of the company to analyze the position of the company financially (Paino, Bahari Bakar, 2011). It has been observed while analyzing the financial position statement of the company that the company is using the fair value accounting technique to report the worth of their assets. It has also been found that company has disclosed all the reserves and provisions while preparing the financial position statement. Company has mentioned all the assets and liabilities of the company very well to make it clear for the stakeholders (Djang et al, 2012). The data have been presented by the company in such a manner that every person who is not even from finance and accounting background can also analyze the report of the company and reach to a result. While doing this analysis it has been found that the statements of the company are meeting with all the requirements of the BNM guidelines and thus the presentation and described result of the statements and data is reliable for every stakeholder and it becomes easy for them to understand the financial position of the company. Thus it can be said after analyzing all the aspects of BNM guidelines, the financial position statement and comprehensive income statement of the company that the guidelines of BNM is good for all the parties like shareholders, customers, preparer, directors, CFO, stakeholders, auditors and other users. The guideline suggests the bank to follow the new rules, accounting techniques, accounting standards, estimations and assumptions based on the events and the knowledge to make the statements more reliable and help all the parties to do the best analysis accordingly to make the decision regarding investment, borrowing, divestment, projects etc. The MayBank and CIMB are the top banks in Malaysia and both of these banks are offering the Islamic banking facilities to their clients. For this they are mentioning and reposting very well into their statements too. The disclosure policies of BNM are also following by both of the banks very well. All the relevant data of the company has been disclosed very well by both the banks. The distinguished report of asset and liabilities has been presented very well. The guidelines of BNM are a good step of central bank of Malaysian as this would help every person in some manner. The new technique of analyzing the worth of the assets made it more reliable as earlier due to the historical cost accounting, almost all the data was not at all relevant. Thus it has been concluded that this step of central bank is appreciable and this technique would help every user of the financial data in some manner. Referencing: Almaamun, S. (2010). Islamic estate planning: Malaysian experience.Kyoto Bulletin of Islamic Area Studies,3(2), 165-185. Ameer, R., Othman, R., Mahzan, N. (2012). Information asymmetry and regulatory shortcomings in profit sharing investment accounts.International Journal of Islamic and Middle Eastern Finance and Management,5(4), 371-387. Ariff, M., Rosly, S. A. (2011). Islamic banking in Malaysia: unchartered waters.Asian Economic Policy Review,6(2), 301-319. Ariff, M., Rosly, S. A. (2011). Islamic banking in Malaysia: unchartered waters.Asian Economic Policy Review,6(2), 301-319. Cheah, K. G., Ow-Yong, K., Bala, S., Nair, M. (2004). Financial disclosure in Malaysia: A case study of commercial banks corporate reporting.Corporate governance.An international perspective, 198. CIMB (2016). Annual Reports. Retrieved as on 8 Feb. 2016 from https://www.cimb.com/en/investor-relations/reports-and-presentations/annual-reports.html CIMB (2016). Who are we? Retrieved as on 8 Feb. 2016 from https://www.cimb.com/en/who-we-are.html Djang, D. S., Janssen, M. J., Bohnen, N., Booij, J., Henderson, T. A., Herholz, K., ... Van Berckel, B. N. (2012). SNM practice guideline for dopamine transporter imaging with 123I-ioflupane SPECT 1.0.Journal of Nuclear Medicine,53(1), 154-163. Htay, S. N. N., Zaharin, H. R. (2011). 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