Accounting :: Accounting Finances Money Essays

Accounting On September 28, 1998, Chairman of the U.S. Securities and Exchange Commission Arthur Levitt sounded the call to arms in the financial community. Levitt asked for, "immediate and coordinated action†¦ to assure credibility and transparency" of financial reporting. Levitt’s speech emphasized the importance of clear financial reporting to those gathered at New York University. Reporting which has bowed to the pressures and tricks of earnings management. Levitt specifically addresses five of the most popular tricks used by firms to smooth earnings. Secondly, Levitt outlines an eight part action plan to recover the integrity of financial reporting in the U.S. market place. What are the basic objectives of financial reporting? Generally accepted accounting principles provide information that identifies, measures, and communicates financial information about economic entities to reasonably knowledgeable users. Information that is a source of decision making for a wide array of users, most importantly, by investors and creditors. Investors and creditors who are responsible for effective allocation of capital in our economy. If financial reporting becomes obscure and indecipherable, society loses the benefits of effective capital allocation. Nothing illustrates the importance of transparent information better than the pre-1930’s era of anything goes accounting. An era that left a chasm of misinformation in the market. A chasm that was a contributing factor to the market collapse of 1929 and the years of economic depression. An entire society suffered the repercussions of misinformation. Families, and retirees depend on the credibility of financial reporting for their futures and livelihoods. Levitt describes financial reporting as, a bond between the company and the investor which if damaged can have disastrous, long-lasting consequences. Once again, the bond is being tested. Tested by a financial community fixated on consensus earnings estimates. Th e pressure to achieve consensus estimates has never been so intense. The market demands consistency and punishes those who come up short. Eric Benhamou, former CEO of 3COM Corporation, learned this hard lesson over a few short weeks in 1996. Benhamou and shareholders lost $7 billion in market value when 3COM failed to achieve expectations. The pressures are a tangled web of expectations, and conflicts of interest which Levitt describes as "almost self-perpetuating." With pressures mounting, the answer from U.S. managers has been earnings management with a mix of managed expectations. March of 1997 Fortune magazine reported that for an unprecedented sixteen consecutive quarters, more S&P 500 companies have beat the consensus earnings estimate than missed them.

English as a Global Language

English as a global language English is spoken in most parts of the world, for instance in Great Britain, the USA, Canada, Australia, New Zealand and in many more countries. Moreover in African states English serves as main form of communication. English is, after the Chinese one, the language most people speak and it is the most popular second language and foreign language pupils learn in school. The English language is often named as a â€Å"killer language† that wipes out smaller languages and their cultures by exclusive use (f. e. media, economy). English is not popular because of its linguistic properties but there are conscious, co-ordinated promotion programmes. But if there are so many speaking the same language there remains the question of human’s diversity – concerning biological, cultural and political matters. We also have to take into consideration, that English as a global language is also linked to social costs, because the teaching and accommodat ion of the languages for immigrant minorities is rather irrational. Language policy in the post-colonial situation: There are a lot of colonial states with multilingual character because of the imperialist powers in the 19th and 20th century. In Africa, for example, there are no attempts to use any African language in high-status functions, they are not even taught in schools. The period during colonialism changed a lot in the world’s history and following development, and colonialism make us think about cheap rawmaterials and workers the imperialist powers wanted to gain, but we often forget about something else, which an African statesman expresses in his speech: The real aim of colonialism was to control the people’s _wealth†¦ but) economic and political control can never be complete or effective without mental control. To control a people’s culture is to control their tools of self-definition in relationship to others. For colonialism, this involved two aspects of the same process: the destruction or the deliberate undervaluing of a people’s culture, their art, dances, religions, history, geography, education, orature and literature, and the conscious elevation of the language of the coloniser. The domination of a people’s language by the languages of the colonising nations was crucial to the domination of the mental universe of the colonised. Ngugi wa Thiong’o (extract from his famous essay on â€Å"The language of African literature†) But there are several arguments for the demand of the adoption of the ex-colonial languages as official ones. First, regarded politically, the choice of any indigenous language would destabilise African states which are multilingual. A second argument would be, that the continue use of the ex-colonial language is rather â€Å"practical† because in the end it was accepted by the majority. From having been the language of the oppressor, English, for instance, became the language of national unity and national liberation. There was a sense (economically and technically) in ex-colonial languages, because then they are linked to their â€Å"mother country† and the language-infrastructure delivers a pool of skills, like as prorate books, dictionaries, registers, etc. It would be useless to imitate and duplicate in any of African languages. But these arguments were not often used in cultural discussions, because the European languages often affect as superior to the indigenous â€Å"vernaculars†. The development seems to be inevitable because with the problem of unemployment, the ability to speak English is very important, but English can’t be blamed for the developments demanding an international lingua franca to facilitate a world wide exchange of knowledge everyone can understand. Killer languages were always introduced by those who were in control of power. The USA with the strongest currency the Dollar, shows that it is not coincidental that English is the leading candidate as a global language. Because of the English predominance in the industrial world, more and more peoples will have to join in and the question remains if they are able to keep their own identities. There is no danger if regional groups manage to keep their own language for internal communication, but in less developed countries the members of small linguistic groups have to change to a language of a higher rank in the language hierarchy. Because that way they are more flexible and the chances in world-wide competition are bigger. In Australia parents even force their children to speak English instead of their own indigenous mother tongue, because they want to provide them better chances for their future. Shortly, you can say that by surviving in a capitalistic system of competition many peoples are forced to support a process which destroys their own culture. In Countries of GB’s old colonial empire (e. g. : Australia, USA, Canada, New Zealand) the native populations were either killed or enslaved, and the Anglo- Saxon culture and language were adopted. This seemed to be a natural process. In Africa the new system of additive bilingualism shall be introduced now. That means that the 1st language maintains and a second one is added. This system developed out of the Bantu Education, which inforced black schoolchildren to learn English with the help of a racist curriculum (Stundenplan). But African children rebelled which is called the_ Soweto Uprising of 1976_, by now. This truly baneful legacy of Apartheid and a lack of will amongst most of the political leadership are the main reasons why there is no successful policy of multilingualism and multilingualistic education in Africa yet. On contrary, there’s really a language problem like in India and other former colonies. The leaders followed the French or English only (or mainly) language policies after formal independence from the colonial rule. Most of these countries returned to their mother – tongue within. Prof. Alexander Neville thinks, that if additive bilingualism is carried out systematically but flexibly, there should be a high level of literacy in Africa in the course of the next century (1 African language and at least some fluency in English for all Africans). African schools could normalise (competent language teachers like most countries of the world). We think this is a rather optimistic view. But what is the right way to learn a language? In the Internet Research there are some conditions quoted as important to learn a 2nd language: Teachers‘ language proficiency Teachers‘ competence as teachers (understand and overcome pupils‘ problems) Exposure to the language outside the classroom Adequate textbooks and material There’s a need for one or two world languages in the fields of trade, technology and diplomacy. But there’s a global tension between this need on one hand, and the national and regional need for a language in which the history and treasures of the cultures of the world‘s diverse peoples, are captured, on the other hand. Nowadays, as English is the lingua franca of the EU, massive efforts of translation and interpretation have to be taken. A lingua franca and Multilingualism should stand side by side, forming a common language policy. Changes in the Teaching of English David Crystal (Author of „English as a Global Languageâ€Å") thinks that English became the world language not because of any intrinsic linguistic qualities, but because at significant moments in history it happened to be ‘in the right place at the right time'. â€Å"The Future of English? by Graddol, suggests that English is at a turning point in its development as an international language: it has become a global language at a time when the world itself is undergoing rapid change. Indeed, English is very much a part of the process of transformation, which is creating a more closely interconnected world in which people and machines talk easily to each other from one country to any other in the world. It is clear that mo re and more people learning English as a foreign language do so in order to communicate with other non-native speakers of English. This marks a significant change in the nature and purpose of teaching and learning English around the world, which has hitherto been built on the idea of teaching a native speaker model of English (usually British or American) to allow communication between the learner and native speakers. If you consider, that the number of people speaking English as a second language will soon outnumber the one of those speaking it as a first tongue, you will understand, that also the way of teaching English has to change. Therefor new methods of English Language teaching (ELT) have been developed to be able to teach also the diverse and changing contexts in which English will be used in the future. There are courses on the Internet and special groups, where English teachers from all over the world discuss about the new challenge of their profession. Diana and Julia Brugger Opinions: What makes a global language? Why is English a leading candidate? Will it hold this position? A few years ago I travelled around Europe with a friend. Although we knew only a little French, we were able to travel with no problem. Everyone we encountered, with a few exceptions, spoke English. It was comforting to be able to communicate with others when we were lost, needed help or just wanted to talk. Personally, I think a universal language would benefit most people. I agree, however, that one should not replace native languages. Native languages are symbols of culture, the past and its people. From what we have learned so far I think a universal language would have maybe eliminated some of the oppression and subordination some peoples faced at the hands of colonisers. Cheryl Fonda Undoubtedly, the English language is a powerful tool and has been a dominant force in suppressing the colonies during Imperialism. Fortunately, Pakistan ( my native country) which was under British rule did not let go of it's native language despite British influence. English remains the official language, but we have our own national language called Urdu, which is quite dominant. Shandana *Khanzada* (Pakistan) I guess from the heading of this posting that we would assume that English would be a great candidate for this universal language. I do feel that it might eliminate some tension if everyone had access to a certain universal language and couldn't be exploited as easily. However, most diplomats and such already speak English. It is the poor of every nation that don't have access to English education, so the hierarchy still continues. The universal language would cause exploitation of poor by the rich. The only difference is that it would not be a nation exploiting another but people of a nation exploiting there own countrymen. Wesley Edwards We as English speakers take a lot for granted†¦ when it comes to languages we are very self-centred. True a universal language would make business and politics much easier, but each language carries much of a culture. If you have ever tried translating poetry from one language to another you know how words don't have exact translations and almost all subtleties are lost. Think about even within the English language†¦ each dialect ( southern, Midwest, New England) has its own character. Elizabeth Nelson A universal language sounds great in theory but the work that implementing it would entail is overwhelming to say the least. I too have travelled to other countries and have felt very lucky when others know English and were able to help me. —Americans should really know other languages well considering the resources we have here, but the truth of the matter is that we do not. I think a universal language would be more convenient but it would eventually wipe out certain difference among us that serve as positive vehicles for learning and experience. Laura Sykes English as a Global Language English as a global language English is spoken in most parts of the world, for instance in Great Britain, the USA, Canada, Australia, New Zealand and in many more countries. Moreover in African states English serves as main form of communication. English is, after the Chinese one, the language most people speak and it is the most popular second language and foreign language pupils learn in school. The English language is often named as a â€Å"killer language† that wipes out smaller languages and their cultures by exclusive use (f. e. media, economy). English is not popular because of its linguistic properties but there are conscious, co-ordinated promotion programmes. But if there are so many speaking the same language there remains the question of human’s diversity – concerning biological, cultural and political matters. We also have to take into consideration, that English as a global language is also linked to social costs, because the teaching and accommodat ion of the languages for immigrant minorities is rather irrational. Language policy in the post-colonial situation: There are a lot of colonial states with multilingual character because of the imperialist powers in the 19th and 20th century. In Africa, for example, there are no attempts to use any African language in high-status functions, they are not even taught in schools. The period during colonialism changed a lot in the world’s history and following development, and colonialism make us think about cheap rawmaterials and workers the imperialist powers wanted to gain, but we often forget about something else, which an African statesman expresses in his speech: The real aim of colonialism was to control the people’s _wealth†¦ but) economic and political control can never be complete or effective without mental control. To control a people’s culture is to control their tools of self-definition in relationship to others. For colonialism, this involved two aspects of the same process: the destruction or the deliberate undervaluing of a people’s culture, their art, dances, religions, history, geography, education, orature and literature, and the conscious elevation of the language of the coloniser. The domination of a people’s language by the languages of the colonising nations was crucial to the domination of the mental universe of the colonised. Ngugi wa Thiong’o (extract from his famous essay on â€Å"The language of African literature†) But there are several arguments for the demand of the adoption of the ex-colonial languages as official ones. First, regarded politically, the choice of any indigenous language would destabilise African states which are multilingual. A second argument would be, that the continue use of the ex-colonial language is rather â€Å"practical† because in the end it was accepted by the majority. From having been the language of the oppressor, English, for instance, became the language of national unity and national liberation. There was a sense (economically and technically) in ex-colonial languages, because then they are linked to their â€Å"mother country† and the language-infrastructure delivers a pool of skills, like as prorate books, dictionaries, registers, etc. It would be useless to imitate and duplicate in any of African languages. But these arguments were not often used in cultural discussions, because the European languages often affect as superior to the indigenous â€Å"vernaculars†. The development seems to be inevitable because with the problem of unemployment, the ability to speak English is very important, but English can’t be blamed for the developments demanding an international lingua franca to facilitate a world wide exchange of knowledge everyone can understand. Killer languages were always introduced by those who were in control of power. The USA with the strongest currency the Dollar, shows that it is not coincidental that English is the leading candidate as a global language. Because of the English predominance in the industrial world, more and more peoples will have to join in and the question remains if they are able to keep their own identities. There is no danger if regional groups manage to keep their own language for internal communication, but in less developed countries the members of small linguistic groups have to change to a language of a higher rank in the language hierarchy. Because that way they are more flexible and the chances in world-wide competition are bigger. In Australia parents even force their children to speak English instead of their own indigenous mother tongue, because they want to provide them better chances for their future. Shortly, you can say that by surviving in a capitalistic system of competition many peoples are forced to support a process which destroys their own culture. In Countries of GB’s old colonial empire (e. g. : Australia, USA, Canada, New Zealand) the native populations were either killed or enslaved, and the Anglo- Saxon culture and language were adopted. This seemed to be a natural process. In Africa the new system of additive bilingualism shall be introduced now. That means that the 1st language maintains and a second one is added. This system developed out of the Bantu Education, which inforced black schoolchildren to learn English with the help of a racist curriculum (Stundenplan). But African children rebelled which is called the_ Soweto Uprising of 1976_, by now. This truly baneful legacy of Apartheid and a lack of will amongst most of the political leadership are the main reasons why there is no successful policy of multilingualism and multilingualistic education in Africa yet. On contrary, there’s really a language problem like in India and other former colonies. The leaders followed the French or English only (or mainly) language policies after formal independence from the colonial rule. Most of these countries returned to their mother – tongue within. Prof. Alexander Neville thinks, that if additive bilingualism is carried out systematically but flexibly, there should be a high level of literacy in Africa in the course of the next century (1 African language and at least some fluency in English for all Africans). African schools could normalise (competent language teachers like most countries of the world). We think this is a rather optimistic view. But what is the right way to learn a language? In the Internet Research there are some conditions quoted as important to learn a 2nd language: Teachers‘ language proficiency Teachers‘ competence as teachers (understand and overcome pupils‘ problems) Exposure to the language outside the classroom Adequate textbooks and material There’s a need for one or two world languages in the fields of trade, technology and diplomacy. But there’s a global tension between this need on one hand, and the national and regional need for a language in which the history and treasures of the cultures of the world‘s diverse peoples, are captured, on the other hand. Nowadays, as English is the lingua franca of the EU, massive efforts of translation and interpretation have to be taken. A lingua franca and Multilingualism should stand side by side, forming a common language policy. Changes in the Teaching of English David Crystal (Author of „English as a Global Languageâ€Å") thinks that English became the world language not because of any intrinsic linguistic qualities, but because at significant moments in history it happened to be ‘in the right place at the right time'. â€Å"The Future of English? by Graddol, suggests that English is at a turning point in its development as an international language: it has become a global language at a time when the world itself is undergoing rapid change. Indeed, English is very much a part of the process of transformation, which is creating a more closely interconnected world in which people and machines talk easily to each other from one country to any other in the world. It is clear that mo re and more people learning English as a foreign language do so in order to communicate with other non-native speakers of English. This marks a significant change in the nature and purpose of teaching and learning English around the world, which has hitherto been built on the idea of teaching a native speaker model of English (usually British or American) to allow communication between the learner and native speakers. If you consider, that the number of people speaking English as a second language will soon outnumber the one of those speaking it as a first tongue, you will understand, that also the way of teaching English has to change. Therefor new methods of English Language teaching (ELT) have been developed to be able to teach also the diverse and changing contexts in which English will be used in the future. There are courses on the Internet and special groups, where English teachers from all over the world discuss about the new challenge of their profession. Diana and Julia Brugger Opinions: What makes a global language? Why is English a leading candidate? Will it hold this position? A few years ago I travelled around Europe with a friend. Although we knew only a little French, we were able to travel with no problem. Everyone we encountered, with a few exceptions, spoke English. It was comforting to be able to communicate with others when we were lost, needed help or just wanted to talk. Personally, I think a universal language would benefit most people. I agree, however, that one should not replace native languages. Native languages are symbols of culture, the past and its people. From what we have learned so far I think a universal language would have maybe eliminated some of the oppression and subordination some peoples faced at the hands of colonisers. Cheryl Fonda Undoubtedly, the English language is a powerful tool and has been a dominant force in suppressing the colonies during Imperialism. Fortunately, Pakistan ( my native country) which was under British rule did not let go of it's native language despite British influence. English remains the official language, but we have our own national language called Urdu, which is quite dominant. Shandana *Khanzada* (Pakistan) I guess from the heading of this posting that we would assume that English would be a great candidate for this universal language. I do feel that it might eliminate some tension if everyone had access to a certain universal language and couldn't be exploited as easily. However, most diplomats and such already speak English. It is the poor of every nation that don't have access to English education, so the hierarchy still continues. The universal language would cause exploitation of poor by the rich. The only difference is that it would not be a nation exploiting another but people of a nation exploiting there own countrymen. Wesley Edwards We as English speakers take a lot for granted†¦ when it comes to languages we are very self-centred. True a universal language would make business and politics much easier, but each language carries much of a culture. If you have ever tried translating poetry from one language to another you know how words don't have exact translations and almost all subtleties are lost. Think about even within the English language†¦ each dialect ( southern, Midwest, New England) has its own character. Elizabeth Nelson A universal language sounds great in theory but the work that implementing it would entail is overwhelming to say the least. I too have travelled to other countries and have felt very lucky when others know English and were able to help me. —Americans should really know other languages well considering the resources we have here, but the truth of the matter is that we do not. I think a universal language would be more convenient but it would eventually wipe out certain difference among us that serve as positive vehicles for learning and experience. Laura Sykes

Propliopithecus (Aegyptopithecus) Profile

Name: Propliopithecus (Greek for before Pliopithecus); pronounced PRO-ply-oh-pith-ECK-us; also known as Aegyptopithecus Habitat: Woodlands of northern Africa Historical Epoch: Middle Oligocene (30-25 million years ago) Size and Weight: About two feet long and 10 pounds Diet: Probably omnivorous Distinguishing Characteristics: Small size; sexual dimorphism; flat face with forward-facing eyes About Propliopithecus (Aegyptopithecus) As you can tell from its nearly unpronounceable  name, Propliopithecus was named in reference to the much later Pliopithecus; this middle Oligocene primate may also have been the same animal as Aegyptopithecus, which provisionally continues to occupy its own genus. The importance of Propliopithecus is that it occupied a place on the primate evolutionary tree very near to the ancient split between old world (i.e., African and Eurasian) apes and monkeys, and may well have been the earliest true ape. Still, Propliopithecus was no chest-pounding behemoth; this ten-pound primate looked like a small gibbon, ran on all fours like a macaque, and possessed a relatively flat face with forward-facing eyes, an adumbration of its human-like hominid descendants that evolved millions of years later. How smart was Propliopithecus? One shouldnt have too ambitious hopes for a primate that lived 25 million years ago, and in fact, an initial brain-size estimate of 30 square centimeters has since been reduced to 22 square centimeters, on the basis of more complete fossil evidence. In the course of analyzing skull samples, the same research team that produced the latter estimate also concluded that Propliopithecus was sexually dimorphic (males were about one and one-half times as big as females), and we can infer that this primate scrambled between the branches of trees—that is, it had not yet learned to walk on solid ground.

The Legal Drinking Age Should Be Lowered Essay - 1548 Words

In the United States, the legal drinking age is twenty-one. In all fifty states, however, there are exceptions for underaged drinking at home, under adult supervision, or for medical purposes (â€Å"Drinking Age†). Overall, the legal opportunities for any person under twenty-one to legally drink alcohol are very scarce. There are many different points, made by people from both sides of the issue about whether or not to lower the drinking age to eighteen, or leave it where it currently stands at twenty-one. Although each side has its own arguments, the legal drinking age should be lowered to eighteen years of age throughout all fifty United States. When you turn the age of 18 in the United States, you are considered an adult. Becoming an adult comes with its rights and responsibilities you can vote, smoke cigarettes, get married, serve on juries, sign contracts, join the military, and be prosecuted as an adult (â€Å"Drinking Age†). However, there is one thing you can no t do, and that is legally drink alcohol. As an adult, you should be able to make your own decision about drinking alcohol. Granted, there are many people who are twenty-one and over who are very irresponsible. When they drink, they do irresponsible things such as getting behind the wheel of a car. However, it doesn t matter if you are eighteen or sixty-seven you can still drink and be irresponsible. On the other hand, there are many young people who would drink responsibly and be safe. It is unfair that as youngShow MoreRelatedThe Legal Drinking Age Should Not Be Lowered973 Words   |  4 Pages The Legal Age for Drinking Alcohol Should Not Be Lowered To 18 In the United States. Every state has the right to set its own legal drinking age. However, according to George Will in an article he wrote in the Washington Post about the legal drinking age, â€Å"drinking age paradox† â€Å"lowering the drinking age will cost the state ten percent of its federal highway funds and cause a significant uproar from contractors and construction unions.† It is therefore in the best interest of every citizenRead MoreThe Legal Drinking Age Should Be Lowered1732 Words   |  7 PagesThe definition of the word adult is: â€Å"a person who has attained the age of maturity as specified by law†(Dictionary.com). If this is so, then why is it that in the United States 18 year olds are legally considered adults in our society, but they can’t legally buy or consume alcohol? Yet at this age they are able to vote in an election, get married, serve on a jury, live on their own, purchase cigarettes, adopt a child, and defend our country. These are not easy tasks for one to take on, yet our governmentRead MoreThe Legal Drinking Age Should Be Lowered955 Words   |  4 PagesIn the United States of America, the National Government requires the states to enforce a legal drinking age of twenty-one. Where as the world average drinking age is eighteen, and in some Countries it is even lower where it is possible to get a beer at sixteen years of age. Taking that into consideration, there is a great deal of controversy in the United States on what the legal age should be to purchase and consume an alcoholic beverage. The largest issue being that you are considered to be anRead MoreThe Legal Drinking Age Should Be Lowered1170 Words   |  5 PagesFor a majority of the 20th century, the United States drinking age has been a big issue. After prohibition had concluded in 1933, twenty- one was the new legal drinking age. Meanwhile, during the Vietnam War, eighteen became the new legal drinking age. Finally in 1984, Congress pa ssed the National Minimum Drinking Age Act (MLDA). Since then, twenty-one years old has been the legal age to drink in the United States. There are several ways alcohol has been a reason for death such as, alcohol poisoningRead MoreThe Legal Drinking Age Should Be Lowered1553 Words   |  7 Pagesold male who lives in Oregon. To celebrate his 18th birthday, he decided to go out with some friends and have a few drinks. He knows that the legal drinking age is 21, but he thinks what is the harm? I am 18 and in other countries, you are allowed to drink before you turn 21. Later that night as John gets in the car with his friends after a few hours of drinking, everything seems to be going well as they are driving down the freeway on their way over to his friend Dan’s house that is just a few milesRead MoreThe Legal Drinking Age Should Not Be Lowered988 Words   |  4 PagesThe Legal Drinking Age Should Not Be Lowered There are copious amounts of people who believe that the legal drinking age should be lowered to eighteen. Others think the drinking age needs to remain the same. A few of those also conclude the legal age of adulthood should be raised to 21. The belief is if the adolescent brain has not matured enough to support alcohol use by age 21, it cannot make the responsible decisions required at 18 years of age. Voters should make the decision toRead MoreThe Legal Drinking Age Should Not Be Lowered1117 Words   |  5 Pagesto the legal age of alcohol consumption have been going on for many years. While some feel that 21 should remain as the legal minimum consumption age, others disagree. By examining different aspects of alcohol consumption such as social motives and health related concerns one is more able to fully grasp the role that alcohol plays in our society. Through research and analyzation one can come to the conclusion that a lowered legal drinking age is not the answe r. The legal drinking age should not beRead MoreThe Legal Drinking Age Should Be Lowered1481 Words   |  6 Pagesthe century, underage drinking happens every day in the United States and for some this might seem unacceptable but for most this is all because an unfair law put up by the government. The legal drinking age should be lowered from 21 to 18 because, among other things; 18 is the age of adulthood in America and adults should have the right to make their own decisions, also traffic accidents and fatalities are most common among newly-legal drinkers regardless of their drinking age; and, this law has notRead MoreLegal Drinking Age Should Be Lowered2099 Words   |  9 Pages friends, and the feeling of being invincible. Although there are a legal alcohol drinking and purchasing age in various countries, it is easily accessible to those who are underage. Alcohol is a monitored and controlled substance that can be purchased legally, yet there are many concerns that surround t he substance. There are pros, cons, and different patterns regarding alcohol and the legal alcohol drinking and purchasing age. As a result of alcohol use, there have been many fatalities and injuriesRead MoreShould the Legal Drinking Age Be Lowered?2541 Words   |  11 Pagesabysmal failure. It hasnt reduced or eliminated drinking. It has simply driven it underground, behind closed doors, into the most risky and least manageable of settings,(Debate) said John McCardell of â€Å"Choose Responsibility†. Choose Responsibility is a non-profit organization that is for lowering the drinking age to 18. Young adults can vote, fight and die for their country overseas, and purchase tobacco at age 18, but why cannot they have a beer? Drinking among the youth in the United States has escalated

The Gospel Of The Bible - 922 Words

The historical Jesus has always been a fascinating character, one who has sparked controversy since the beginning of his time. For one, we have very little historical proof of the life of Jesus, just writing from â€Å"a Jewish Historian named Josephus, whose writing has been confirmed by archaeological studies.† (Fisher, 302). We also have writings about Jesus’ life, in particular all that can be found in the bible. One thing that is a constant mystery, that even the bible can’t fully answer, is the childhood of the historical Jesus. That is where the Infancy Gospel of Thomas comes into play, as it outlines his life as a child. The Infancy Gospel according to Thomas is believed to have been written sometime in the second century AD, with many believing it was written after The Gospel according to Luke. But, other scholars disagree with such findings. â€Å"Some scholars feel that its core may have been written even earlier than the canonical gospels.† (Fi sher, 305). Regardless, it is important to note that this gospel didn’t make the canon and that many doubt these stories that are documented, ever existed. I think this gospel didn’t make the cannon because of how Jesus is portrayed, and how it doesn’t add up to the rest of the gospels. The Infancy Gospel of Thomas portrays Jesus as a fraction of his adult self, who’s disobedient, and an arrogant/stubborn kid who abuses his powers to upset those around him. One thing that I think this gospel really tried to do, was make Jesus seemShow MoreRelatedThe Gospel Of The Bible2155 Words   |  9 PagesThe Gospel according to Luke is the third of the four Gospels found in the New Testament. This Gospel is the longest, and was originally joined to the Acts, making a two volume book. Irenaeus, Tertullian and Jerome, are examples of individual witnesses who named the author of the third Gospel, St. Luke; a physician from Antioch, and fellow companion of St. Paul. It is also evident in the preface, when Luke uses the first pronoun saying, â€Å"I too decided to write an orderly account† (1:1-4). MostRead MoreThe Morality Of The Four Gospels Of The Bible770 Words   |  4 PagesThe four gospels of the Bible (Matthew, Mark, Luke, John) are constantly being criticized for their reliability. Many individuals argue that they are legends/myths instead of historical events. They point out that there are alleged contradictions and that the Gospels were written centuries after the lifetimes of the eyewitnesses. The challenge for people on the rebutting side, is to give enough substantial evidence to prove their reliability. The first argument that needs to be proven wrong isRead MoreThe Gospel Of Matthew : The Bible Of The Kingdom Of Heaven Essay2093 Words   |  9 PagesThe Gospel of Matthew is placed at the very beginning of the New Testament. It shares the story and teachings of Jesus. 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Blade Runner Response free essay sample

Scott demonstrates through various examples of Deckard’s behavior that the main attributes of being human is showing passions and emotions such as empathy, hate, love, compassion and even anger. By revealing Deckard as a replicant, Ridley Scott’s Blade Runner suggests that to find what it really means to be alive, one must consider the possibility that humanity may exist in biotechnology. When Deckard informs Rachael that she is a replicant, explaining that her photos are not real, only implanted memories, his reaction to her tears effectively demonstrate his honest emotional response. He tries to make her feel better by saying, â€Å"Ok, bad joke. I made a bad joke. You’re not a replicant. No, really. I’m sorry. † This display of empathy, that not even some of the true humans of Deckard’s time could accomplish, vividly demonstrates the nature of humanity. As a replicant, Deckard is supposed to be a genetically engineered being devoid of humanity and, yet, in this scene, Deckard begins to care about another person. We will write a custom essay sample on Blade Runner Response or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page His desire to console Rachael expands the concept of acceptable replicant behavior. With this simple display of emotion, Deckard, as a replicant, is perceived as becoming more human. By recognizing beauty in Rachael, Deckard’s humanity is further validated. As Deckard’s feelings towards Rachael develop, additional emotions are revealed. When Rachael asks if Deckard saw her incept date, he turns away, looks downward and replies, â€Å"I (pause) I didn’t look at them. † However, this is not likely to be true. By not disclosing that information, Deckard shows compassion and mercy. The nature of humanity is to value life and the desire to live longer is a desire that we attribute to natural beings. Rachael does not want to die nor does she really want to know when that inevitable event will occur. By protecting Rachael from living in fear, the fear that knowing her incept date would evoke, Deckard essentially behaves more human than humans of his time. In essence, this event reflects that the replicants are not only achieving humanity, they are moving toward the ideal of humanity. Through the various scenes with Deckard and Rachael, Scott alludes to the idea that to be alive one must have empathic responses. While evolution is constantly mixing DNA, the rate of change caused by biotechnology is much greater. Because of this great change, it is difficult to imagine that human nature can follow. Thus, the replicants were believed to be devoid of humanity. Yet, during Deckard’s interactions with Rachael, he shows both empathy and compassion: very human traits. By doing so, he has demonstrated the nature of humanity. Therefore, the evidence of specific human traits suggests that humanity may exist in biotechnology. A replicant stops being just a replicant and becomes human when he has feelings, passions and emotions. Works Cited Blade Runner The Final Cut

Financial Accounting Assessment Of Sunshine LTD †Free Samples

Question: Discuss About The Financial Accounting Of Sunshine Assessment? Answer: Introduction The issue that would be discussed in the report deals with a large departmental store situated in Australia. In the report, there would be an assessment of financial accounting of an Australian company. The company has a properly defined ethics for its business and practices a definite and individualized strategy for running the business smoothly. As regards the accounting responsibilities of the company, it adopted the straight-line method for calculation of depreciation of its assets. As a result of using this depreciation method, the company witnessed a commendable increase in the profits, as recorded in the year 2015. But, for the next financial year, the method adopted in calculation of depreciation underwent a change from the straight line to the sum of years digits method (Berk and DeMarzo, 2012). This decision was taken considering the fact that this change would be more beneficial to the company for that financial year. The expectations of those involved in the management of the company following the profit enhancement in the previous year. In the opinion of great economic analyzers and strategists like the economist, inventive steps such as the change of depreciation method would sufficiently boost the profits in the years to come. According to the standard accounting principles, the constituents of the financial statement of Sunshine Ltd are the equity, profits, reliabilities of assets and the available capital. The board of directors and the management together has the responsibility to take over the leadership and supervision of the growth in marketing opportunities for the company. Most importantly they are responsible for presentation of the financial report (Bhimani and Dai, 2008). The governing body or the administrative body is concerned with the company's efficient operation and protection of shareholder rights as well as their value enhancement. The change of the method practiced for calculating depreciation gave rise to an imbalance in the model for cost and that for revolution included in AASB16. Also, the stockholders are disillusioned and unsatisfied with this change and may possibly resort to legal proceedings against the company too. Present financial condition of the company Statements dealing with compliance on financial matters that are in accordance with the financial statements of Sunshine Ltd have been designed by the Australian secretarial standards. The report published by the Queensland Treasury depicted minimum supplies of financial systems and a few other pronouncements that are reliable. With respect to the non-profitable statutory bodies applicable for non-profitable entities, the standard methods and the definitions compete with Australian accounting methods (Bodnar and Hopwood, 2013). The new rules or amendments made in the monetary matters have not yet been adopted explicitly. The equal opportunities and liabilities in the Coast Hospital of Sunshine Ltd include in some cases all expenses, values of property and revenues. An accounting that can be adjusted is required at the end of a financial year. The particular department offered financial support within a fortnight after being requested. Some transactions, as well as balances, have not been included in the documents containing the financial statements. It is a criterion for measuring the extent to which the operations are trustable with respect to accounts. Some of the other liabilities such as property and others are included in statements relating to accounting positions and notes on them. Others fall within the confidential status in the form of non-current data. Property falls under investments and that for cultural practices are evaluated with respect to present values after reports with expected provisions (Bragg, 2013). The assets kept for fulfilling cultural objectives, preserving the valuable heritage and those used as equipment in manufacturing plants are evaluated in terms of fair values. A few of the recorded liabilities and also some proceeds at a standard value given for acquiring material goods are accepted as satisfactory debt in the usual business proceedings. Ethics and governance of the company Having some authorization of punishment law is the inner power of a self-governing Governance company. Officially authorized processor servants observing by the private-public are done by the Governance. The wealthy life is against any action of any state. That system is acceptable as fair and right to help or maintain the countrys legal system, which leads people intelligent participatory. The behavior of ethical is a responsible of each in the society that they are supported well-organized better social host (Holton, 2012). Forcing into some situation provides an inducement that was considered as necessary to some immunity who might be the giver backhander. Executing in his task and action will mainly leading to the improved system of governance, but in order of behavior, such official will go faster with some better management. Legal communities arise to make an arrangement or some contract that must have to create legal obligations or some intentions that will be developed by som e social contract which is the vast enforcement which culminates into some contract (Horngren, 2011). Multiparty Agreements are intended to some faceplate to some trade agreements of aim into some reducing level that is liberalized or a phased manner. Some benefits of the increasing value of commerce are to regulate and provides with all parties. By technology or some computer information expansion of software, communication has changed the lifestyle almost so the gear of business processing that are under processing with some of the lots of rate advantages to the severe parties. Role that Accountants Play in Changing the Depreciation Method The concerned authority dealing in revenue services in the country sets guidelines which determine the depreciable lifetime of the fixed assets. The different methods adopted for reduction affect the balance sheet and assets in a variety of ways. The reduction can be described in simple terms as the expense that is required for businesses having fixed amount of assets. The depreciation method that is chosen by any company affects the statement of income as well as the value of the property as given on the balance sheet (Horngren, 2013). The assets here are considered as excluding land. In this case, the company Sunshine Ltd had decided to change the depreciation method from the straight line to sum-of-digits' years. As to as direct those profits in the year 2018 and 2019, the company's objective was to reduce the benefits during the next biennium, when there is a chance of an economic slowdown. For this purpose, the company had approached the accountant Maria Mars. In other words, Ma ria changed the pace of accumulation of the depreciation, which in turn affected the assets carrying value. Applying an accelerated methods of reduction would be suitable in this case, and Maria did exactly so. The method of depreciation called straight line method is characterized by the same expense in depreciation throughout the period when the asset is useful. The result is the reduction percentage of the property during each year. For instance, if the fixed asset were supposed to last for five years, the depreciation value would be calculated by adding the digits 1, 2, 3, 4 and 5 and then diving each number by the sum i.e. 15 (Kew and Watson, 2012). This is a signal for some changes in the principle of accounting followed by the company. As a result of the change from straight line to accelerated method, there was a shift in accounting estimate of the depreciation of all assets. Significant Aspects of the Financial Statements For the incensement of the business confident in the year of 2015, the company wanted to go through the reversal process in the condition of the infrastructure. These issues had an impact on the annual financial presentation of the company Sunshine Ltd (Mott, 2008). For the opportunities of business, and employability, the growth of the companys financial condition was contributed by the regional project of the company. The company was interested in investing in several sectors like universities, entertainment, hospitals, and in the airports also. In the year of 2014, there were identified many funding resources, and many highly valued employees are found who had a great contribution to making a milestone of the company (Libby, Libby and Short, 2014). Many projects are found to be completed in the next years like power generation, water treatment, and storage, infrastructure related projects, water well, plants for oil and so on. At the end of the year of 2016, the company Sunshine Ltd had to face a huge decrease in economy. The different organization had been done many agreements for investing their shares. A group named Bright Hope had already contributed their shares which were bought by the company Sunshine Ltd. At the beginning of the year 2017, the company had done many agreements in return for payment (Rosen, 2005). Through the various agreements, the company tried to enhance and revalued their capital assets. During March 2017 they have introduced the assessment of the funds and the income. Sometimes they revised their funds for the incensement of some particular product like Bitumen. Effects on stockholders and AASB16 of the changing of depreciation method For the sustainability of the performance of the company the stakeholders always try to contribute a significant part of their investments. The stakeholders and the employees always should have a payment as a part of the success of the company. The valuable advice for the improvements of the performances of the company is always offered by their stakeholders and their employees. The company always tries to achieve their goal by the affecting stakeholder management, adopting few strategies and influencing their employees in different factors. The change of the depreciation method has a huge impact on their stakeholders (Schroeder, Clark and Cathey, 2011). The changing of depreciation method can be the reason of the change of the income and the balance record. So it affects the overall financial performance of the company. The shareholders become worried about the changing financial programs of the company, so they want to take some steps and advised the company for the better financia l result in future. The stakeholders of the company Sunshine Ltd become interested in the change from straight to the sum of years' depreciation method (Waterston, 2006). The stakeholders were assured that by the application of the sum of years' method can be profitable for the company in coming few years. AASB16 set the accounting standard of the country and helps in the implementation of the decision. Intention of the changing of the depreciation method The accounting process straight-line depreciation method was the first accounting process of the company which was profitable for them till 2015. It was known by the record of the financial report of 2015. The expectations of the managements become increased day by day from the company. As per the opinion of the economist, the report of 2018-2019 can show a great fall for the effect of the markets of the coming years. As per the request of the accountant the management takes the decision to change the straight line depreciation method to the sum-of-years digit method for at least one year for more profit (Wolf, 2010). For the profit of the company the Sunshine Ltd includes the changing of the straight line depreciation method to the sum-of-years digit method which can be profitable for the upcoming few years. As the result of adopting this strategy when the companies will have a loss running the business, then this company will achieve the first position in the market of Australia. T o gain more profit was the main target to changing the accounting process from straight line depreciation method to sum of years method. Recommendations The recommendations that can be provided in this case of the Sunshine ltd are provided in the following points:- The straight line depreciation method undertaken by the company must be used for the betterment of the structure. The sum-of-years digit method is being used for showing the appropriate calculation of the process for the purpose of showing the running loss of the company and also the recovery can be easily made by implementing this method. Conclusion The economic report of 2015-2016, it was noticed that the company Sunshine Ltd was the second highest performing company in the Queensland of Australia. In 2014 Sunshine Ltd gave the highest level of business to the west area of the Queensland with the profit of 56%. In 2015 the profit increased 15.6% by the income of the last years. Many key issues like alternative funding sources, proper investment plan, making good marketing strategies are significantly prioritized by the company's progress report. For getting more profit, the company should adopt a policy by changing the straight line depreciation method to the sum of years digit method. This strategy was completely agreed by the accountant and the economist of the company Sunshine Ltd (Schroeder, Clark and Cathey, 2011). Through this process, the company can achieve the top position in the market. To achieve the long-term goal for 2033, the company should prioritize their partners and their stakeholders and adopt more strategies which can be profitable for the company. References Berk, J. and DeMarzo, P. (2012).Corporate finance. Harlow: Prentice Hall/Financial Times. Bhimani, A. and Dai, T. (2008).Management and cost accounting. Harlow: Prentice Hall/Financial Times. Bodnar, G. and Hopwood, W. (2013).Accounting information systems. Boston: Prentice Hall. Bragg, S. (2013).Accounting best practices, seventh edition. Hoboken, N.J.: John Wiley Sons. Holton, R. (2012).Global finance. Abingdon, Oxon: Routledge. Horngren, C. (2011).Cost accounting. Frenchs Forest, N.S.W.: Pearson Australia. Horngren, C. (2013).Accounting. Frenchs Forest, N.S.W.: Pearson Australia. Horngren, C. (2013).Financial accounting. Frenchs Forest, N.S.W.: Pearson Australia Group. Kew, J. and Watson, A. (2012).Financial accounting. Cape Town: Oxford University Press. Libby, R., Libby, P. and Short, D. (2014).Financial accounting. Maidenhead: McGraw-Hill Education. Mott, G. (2008).Accounting fro Non-Accountants (7th Edition). London, GBR: Kogan Page, Limited. Rosen, H. (2005).Public finance. Boston, Mass. [u.a.]: McGraw-Hill. Schroeder, R., Clark, M. and Cathey, J. (2011).Financial accounting theory and analysis. Hoboken, NJ: Wiley. Waterston, C. (2006).Financial Accounting. Pearson Education UK. Wolf, M. (2010).Fixing global finance. Baltimore, Md.: Johns Hopkins University Press.