Scientific Bases of Movement

The sports requires the specific skills that needs to be completed under the different dynamic conditions with high speed and the changing directions. The successful basketball athletes possess a higher strength, with power and the agility to maintain the fairly lean composition of the body. The skill work is performed with the high intensity that holds a certain endurance level for meeting the game demands for the duration of the contest. The comparison is made with the team sports where the aerobic demands are less than the handball but more then baseball and volleyball. The demands and the characteristics for the athletes which differ by position. The paper explores on the scientific data for the structural and the functional demands for work on establishing the profile of successful athletes.

Hence, the anatomical and physiological features for the athletes in:

Basketball: For the basketball players, there are energy demands which includes the school athletes who are able to practice the game where the players are found to be spending time 34.1% of the time in playing. The anaerobic energy system includes the supply energy for the proper high intensity, shorter duration contraction of the muscle which are composed for the ATP system and the anaerobic glycolysis. With this, there is reliability on the glucose which has been from the muscle glycogen. The responsibility is for the success int eh larger volume of the jumps and acceleration where there are changes of the movement patterns. The aerobic energy system makes use of the oxygen to convert the glucose and the fat to energy. The lower body strength has been considered to be the stronger predictor for the playing time and then handling the basket movement execution process (Dale, 2015). The agility is the ability to change the directions with controlling to execute the sport skills where the power is ability to rapidly combine the speed and strength. The point guards are to handle the centers in the agility tests with no difference for the players in sprint tests. The physiology is not for the excellence in the basketball where the understanding is to create a better knowledge and the nutrition plans that can benefit the athletes with better skill level and the strength, power and agility (Active.com, 2015).

Handball: This I for engaging with the different sessions including the exercises, horizontal and the vertical jump shots, with fast breaks and the defensive skills. The training is important for the sessions of warm up cool down which includes the ball handling and the arms are mainly used for it.

Volleyball: The muscles involved in volleyball are the all the muscles which are used. The hamstrings, calf, biceps, triceps and the deltoids, with the calf muscles and the rectus abdominis. The hamstrings are left out of training, but they help in knee flexion and the hip extension (Blazevich, 2012). They are working with the other muscles in the posterior chain to control the hip. The calf is responsible for the spectacular leaps volleyball players do at the time of spiking and blocking. The training for the inner core is through the diaphragm which helps in improving the breathing. The biceps are for working to give the arm power and the strength. The deltoids are the professional volleyball players who have worked hard.

Sport

Endomorph

Mesomorph

Ectomorph

Volleyball players

3.4

2.7

2.9

Basketball players

3.7

2.7

2.9

Handball players

 

4.2

4.7

1.8

The somatotype is the degree where the athletes have been shown with endomorph, mesomorph and ectomorph. The body size refers to the athlete height and the weight where the ideal weight is charted based on the individual height. The benefits in the sports is mainly about the size benefits with larger lung capacity which can help in increasing the mass of muscle more easily. The sports benefits also responds to the cardiovascular and the resistance training which can be helpful for the sustaining of the lower body fat levels where the muscle groups can be for the driving of the positive training adoption (Escamilla et al., 2009).

The motor learning is mainly for understanding the acquisition and the modifications of the movement. For the athletes it is important to determine about the sensory factors and the cognitive impairments. The theory of motor learning which is about the stored memory for the intended movement. The perpetual tracing and building over the practices is considered to be the internal reference for the correctness. The theory has been effective for the athletes for practicing the movements.

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Schmidt Schema Theory: It emphasizes mainly on the open look control process where the schema is based on the generalized set of the rules for producing movement which is applicable for the different contexts. The information is stored in the short-term memory with the initial movement conditions that includes the parameters for the generalized motor program. The information is related to the rules for producing movement and recognition schema that helps in evaluating the response correctness. For the athletes, it is important to focus on the variability of practice with ecological theory that helps in exploring the optimal or most efficient movement of the task (Harrison et al., 2001).

The biomechanical principles of the free throw where the basketball with the alignment with splitting line that is set for the different factors. The Newton’s Law is about how the object will remain at rest and then continue to move with a constant velocity. The objects have the inertia with the difficulty to speed up and changing direction. The second law is about the proportional with the net force acting and then applicable to the object with more force.

Source: Blazevich, 2010, p.45 Demonstrating about the position of the foot.

The Magnum Effect is the biomechanical effect with the importance of spin and the performance with the free throw that can also be improved. The momentum is based on the exertion of velocity to overcome the problem of inertia.

Volleyball

The above figure highlights about the biomechanical factors for the volleyball where the actions are based on the strength, power and the agility or the finesse. There are components for striking the volleyball in a particular fashion. Here, the mistakes are related to become the effective offensive volleyball play with improving technique through biomechanical analysis. The key movement phases involves the successful spikes and the examination of the biomechanical principles (Hsieh et al., 2006).

The jump, arm swing, contact, includes the higher tendency to recoil at a higher speed. The flight time is applied with the volleyball at the time of spike shot. The achievements are based on creating the top spin with rotating the ball.

Handball

The biomechanical principle includes the Newton’s law, summation of the force, kinetic chain, projectile motion and the drag. Here, the force is to handle the object which is in motion that continues to be in motion with the same speed. The possession is based on moving the phase analysis. The Newton second law includes the acceleration with the ball with the force that includes the multiplied F=mXa.

The summation of the forces includes the maximized accuracy and then handling the reaction force which is directed through the center of mass of body. The relationships is determined through proper sequence with great force (Kessel, 2013).

The projectile motion is referring to the objects where there are two factors related to the air resistance and the gravity affecting the objects. The maximum range of the profile is determined through the projection motion.

Reference at:http://jnoyeaflhandballbiomechanics.weebly.com/blog/afl-handball-biomechanical-analysis>

The acceptance is based on the optimal development in children and adolescent. The youth has greatly to work on the maturing strength, skill, speed and endurance. The greater increase has occurred with the children and the adolescent participating for the organized sports. The competitive sport contributes to the physical and the emotional development of the children where the focus is on pedagogical influences. There are high level competitive sport in childhood that not only entails the biological limits for the performance and the social development nature. The reasons are related to the intensified training with no physiological and the educational justification. The high competitiveness of the sport in childhood not only entails for the biological limits of the performance but also tend to carry the risks related to the development nature. There are intensive approaches where there are competitions which needs to be handled and carried out for the social development (Blazevich, 2010). The stimulation is based on the growth which is determined through the circulatory system. The different levels of performance are mapped with the susceptible growth and the stress which is determined through the participation in the competitive sport programs. The examinations are based on the abilities where the children are aged in between 12-13 years of age. The child individuality and the opportunities are important for the development and the criteria for the governance includes the overall development which is based on the biological, physical and the social problems. The child coaching is subjected for the medical and the pedagogical control where one can afford the developmental opportunities for the children. It works n the pricing and the ethical or medical grounds.

The physical fitness is recognized as the key determinant for the healthy lifestyle which is based on the general lifestyle which is referenced for the different motor performance. The abdominal and the skeletal health, depression, anxiety includes the higher academic performance. The physical activity includes the schools with providing the enhancement of the physical activity with fitness levels. The observation levels includes the lack of planning with the account of interest, with the motivation, and success of children with experimental approach is based on the physical education with respect that holds the differences on the exercising of the physical activity and physical fitness at school. The purpose of the study is based on the physical capability boys and the girls are closer and divergent. The perspective is based on the physical activity with somatotype factor that is based on discussing on the mesomorphic in the boys and the endomorphic in the girls. The standards are based on the gender differences with motor performance which is based on the children of similar age. The major effect is associated to the better physical fitness of children and how the endurance, speed, agility and the hand grip strength is important for working with flexibility of the lower back and the hamstrings.

The athletic performance with improving increased in the training load. The load is expressed with the high intensity training and the performance with no correlations that exists in the training measures. The performance measures is based on the assessment where the discussion on the performance measures with the training load and the active recovery that comes from preceding competitive season (Escamilla et al., 2009). The method quantitative training load with the conclusion determined with the session of Rating of Perceived Exertion scale. The training is recorded and includes training or the cross-training. The statistical approach is based on the convenient intervals and the baseline with increased training, with the tracking, monitoring and analyzing the data. The growth, development and the other stages include the activities which does not alter the processes of the growth and development. The discussions are based on the development and the skeletal maturity which is assessed from the radiograph of the bones.

Dale, P. (2015). What Are the Functions of the Biceps?. [online] Healthy Living – azcentral.com. Available at: http://healthyliving.azcentral.com/functions-biceps-16081.html [Accessed 5 Sep. 2015].

ACTIVE.com, (2015). 10 Muscle Groups Every Volleyball Player Must Stretch. [online] Available at: http://www.active.com/volleyball/articles/10-muscle-groups-every-volleyball-player-must-stretch-878685 [Accessed 5 Sep. 2015].

Blazevich, A. J. (2012). Sports Biomechanics: The basics: Optimising human performance (2nd ed.). London: Bloomsburry Publishing.

Escamilla, R. F., & Andrews, J. R. (2009). Shoulder muscle recruitment patterns and related biomechanics during upper extremity sports. Sports Medicine, 39(7), 569-90.

Harrison, A. J., & Gaffney, S. (2001). Motor development and gender effects on stretch-shortening cycle performance. Journal of Science and Medicine in Sport. 4(4), 406-415.

Hsieh, C., & Heise, G. D. (2006). Important kinematic factors for male volleyball players in the performance of a spike jump. Proceeding of American Society of Biomechanics, 50-62.

Kessel, J. (2013). How Can I Spike Harder? Retrieved from USA Volleyball: http://www.teamusa.org/USA-Volleyball/Grassroots/SportKit/Player-Resources/How-can-I-spike-harder

Blazevich, A. (2010). Sports biomechanics, the basics: Optimising human performance. A&C Black.

 

Evaluation of Measurement Bases for for Financial Reporting

Compare and contrast the two measurement bases using examples from different companies and international accounting standards.

The revised Conceptual Framework for Financial Reporting (Conceptual Framework) issued in March 2018 is effective immediately for the International Accounting Standards Board (IASB) and the International Financial Reporting Standards (IFRS). Additionally, the revised Conceptual Framework included a new chapter, being chapter 6, which included measurement and its two bases being historical cost and fair value. Measurement is the process of determining the monetary amounts at which the elements of the financial statements are to be recognised and accrued in the balance sheet and the income statement (IFRS Foundation, 2010). Furthermore, this essay will explore the two measurement bases in detail as well as implementing real life examples of how global companies utilise these measurement bases as factors when considering including it within their respective financial statements and its impact. Finally, this essay will then conclude by outlining which measurement base is more efficient in its utilisation within financial statements for effective and efficient viewing.

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Firstly, many of the leading companies around the world intend to publish their respective financial statements, on an annually/quarterly basis, in order for effective use. It can then be considered that both the measurement bases being historical cost and current value are therefore not ‘mutually exclusive’ and instead both concepts are mainly ‘complementary’ both having their respective strengths and weaknesses [Deaconou A, 2004]. The First element being historical cost which measures use information derived from the transaction or event that created the element [Maynard, J. (2017). Financial accounting, reporting & analysis. Oxford: Oxford University Press. p80]. Some of the companies which will be discussed within the essay that implement historical cost will be Lego and Mercedes which are well renowned global companies.

On the other hand, another measurement base which companies may consider when structuring their financial statements is current value also known as ‘fair value’ main purpose is to measure the use of information that is updated to reflect the conditions at the measurement date and incorporate both positive and negative changes [Maynard, J. (2017). Financial accounting, reporting & analysis. Oxford: Oxford University Press. p81]. Alongside, current value the companies which will be discussed are Microsoft and Hugo Boss where they employ fair value as their stronger form of measurement in regards to their financial assets. Alternatively, many companies around the world also use their own respective measurement bases to effectively measure liabilities alongside assets. However, for the purpose of this essay it will only concentrate on the measurement of assets rather than liabilities.

One of the companies which prioritise historical cost is Lego. According to Lego (annual reports 2017) their consolidated financial statements have been prepared in accordance with the historical cost convention. Furthermore, Lego is regulated by the International Financial Reporting Standards (IFRS) only recently in 2015 which is line with the Conceptual framework further insinuating the approach of the regulation which is principle based. One of the possible reasoning’s for Lego (2017) to base the majority of their financial assets, within their financial statements, could be solely down to the reliability of historical cost. This is due to the acquisition of the non – current assets being made a reliable transaction as it is documented through receipts, invoices and contracts in order for further proof and evidence of its purchase, thus solidifying its verifiability. Due to this it then indicates that annual reports are not misleading towards the financial market as the figures stated are genuine. Contrastingly, this is further enhanced through the recent tragic incident regarding ‘Alton Towers’ where some of the public were injured in a ride due to some maintenance issues which caused the accident. The costs of the damages were not anticipated to be included the following year’s annual reports. This then depicts how the annual reports may be misleading to potential investors, lenders and the public thus undermining the credibility and illustrating the financial statements as not being faithfully represented as this then depicts the liability on the part of Merlin Entertainments.

Additionally, another argument made could be that many companies refer to historical cost as part of their financial assets could be solely down to a lack of data manipulation as there will always be a foundation for the respective business transaction. Another possible reasoning for companies such as ‘Lego’ for settling with historical cost as their main measurement base for their financial assets could potentially be down to companies utilising their financial assets in order to produce goods and services for the benefit of customers. This is further reinforced through Hoogervosrt [2015] who supports this claim by stating that it may be in the interest of companies to ‘combine assets’ for customer usage which may illustrate the significance of historical cost and its distinction. Another company which favours historical cost within its annual reports is Mercedes (annual reports 2017). According to Mercedes (2017), the accounting standards to which they adhere to are the (Accounting standards)?

On the other hand, it could possibly be argued that historical cost as a measurement base also has its drawbacks especially the fact that the acquisition cost of a certain asset does become slightly outdated over the years. Moreover, the repercussion of measuring assets through the use of historical cost is that it then ultimately leads the cost being overstated whereas depreciation on the other hand is then understated.

On the contrary according to Microsoft (annual reports 2018) they have specifically indicated that they account for certain assets as well as liabilities at fair value. Moreover, Microsoft are regulated by the financial accounting standard board which is US GAAP which enhances how the regulation has more of a rule – based approach rather than principle based which would be of International Financial Reporting Standards (IFRS). In support of Microsoft opting to utilise their assets at fair value it can be argued that at current value it is an efficient and effective method of comparability between different companies as an effective measure of comparing and contrasting the company’s financial assets with another business in order to gain a competitive edge

Similarly, Hugo Boss (2017) also account their major assets at fair value whilst their other assets may be recorded through historical cost. T

Contrastingly, it could also be argued that fair value also has its weaknesses too. Firstly, the value of the asset can become unreliable and irrelevant if the PPE were never to be sold. Likewise, fair value’s credibility can be further enhanced through the use of creative accounting as current value mostly has the tendency in order for companies to gain an advantage in terms of publishing their respective annual reports due to misleading figures and profits. This is further supported by a recent event in which a major company being Tesco misinterpreted their figures in the financial statements as they initially overstated their profits for the accounting period by approximately £263 million Kukreja & Gupta [2016].

To conclude, this essay has explored the basic concept of both the measurement bases in detail being historical cost and current value. Additionally, outlining some of the major companies around the world and analysing their preferred choice of measurement regarding their respective financial assets as well as discussing the benefits and the drawbacks of each. Additionally, it can be argued that for some of the major companies it would be beneficial for them to utilise historical cost as a measurement basis for their financial assets whereas others may want to operate with fair value. This essay has also in one way or another examined which companies are regulated in regards to the financial accounting standards. From the following essay it is then clear that both measurement bases are reliable in their own way thus the majority of worldwide companies employ both bases of measurement in regards to its financial assets and liabilities reinforcing the significance of both historical cost and fair value.

References:

https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb – DELOITTE

https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/ – ifrs

Financial reporting textbook

Lego annual reports – file:///C:/Users/nh17aae/Downloads/LEGO-Group-Annual-Report-2017%20(1).pdf

Mercedes =- annual reports – https://www.daimler.com/documents/investors/reports/annual-report/daimler/daimler-ir-annual-report-2017.pdf

Microsoft – annual reports – https://www.microsoft.com/en-us/annualreports/ar2018/annualreport

Hugo Boss – annual reports – https://group.hugoboss.com/files/user_upload/Investor_Relations/Finanzberichte/2018/Annual_Report_2017.pdf

https://www.iasplus.com/en-gb/news/2015/06/hoogervorst – Hoogervost article

https://www.iasplus.com/en-gb/standards/ias/ias16 – international accounting standards

Alton Towers

Kukreja & Gupta, G & S, 2016. Tesco Accounting Misstatements. Tesco Accounting Misstatements: Myopic Ideologies Overshadowing Larger Organisational Interests, 10.15533, 9.