The Fingerprint Identification Assignment Example | Topics and Well Written Essays - 750 words

The Fingerprint Identification - Assignment Example Now and then contrasts or dissimilarities may emerge from the unique mark distinguishing proof procedure. These distinctions don't infer that there is no ID. My feeling is that it isn't right that there is non-distinguishing proof. Non-recognizable proof would not be conceivable on the grounds that the print contains such huge numbers of coordinating attributes, for example, it has an aggregate of 28 edges structures that are plainly perceptible. A print with many coordinating qualities like this affirms recognizable proof. It would consequently not have any uniqueness. The 28 edge structures in recognizable proof are so a lot and proficient to affirm the nearness of an ID in this situation. Disparity must be in the prints that are not coordinating (Leo, 1998). The structures are adequate coordinating attributes subsequently, can be utilized to used to make the assessment to expel the likelihood that the supplier of the idle print could be another person. Disparity just demonstrates that there is a lacking subtlety to be sure of the identification. Vulnerability may exist in some dormant print assessors who are exchanging the terms mutilation and disparity. The effect of such misconstruing might be lost validity when the dormant print inspectors can't bolster their outcomes. The likenesses are utilized to find out character (Leo, 1998). In any case, uniqueness demonstrates that two prints are not coordinating subsequently; they are not from a similar print. While coordinating attributes have been found to identify a personality, there can't be dissimilarities (Leo, 1998). The thought that uniqueness can be available in spite of the quantity of coordinating highlights isn't appropriate. On the off chance that this were exact, at that point there would perpetually be uniqueness. This would in the end imply that distinguishing proof can never be made. At times bends can likewise change the appearance of prints. The contortions can likewise block the relationship. They are repetitive in all prints.â

September 11th victims’ compensation Essay Example for Free

September eleventh victims’ remuneration Essay For what reason are relatives of September eleventh casualties repaid in excess of an enduring relative of an American trooper slaughtered in real life? Postulation Statement: The impact of September 11 fear based oppressor assaults are boundless and the groups of the casualties ought to be profoundly made up for it’s the main unmistakable route for the general public to show their empathy for the lives being relinquished. Herman, S. a. W. , Michelle (2004). Fixing the Harm: A New Vision for Crime Victim Compensation in America. National Center for Victims of Crime, 73. The fundamental aim of the writers why they composed the article is for the most part to introduce a total image of the different impacts of the assault to the country. They examine how the bombarding significantly influence the country, inwardly, genuinely, and intellectually. Many have been damaged. The demise of very nearly 3,000 individuals in the assault was an incredible misfortune to New York City and to the country. As indicated by the creator, it’s extremely hard to put dollar esteems on lives lost. In spite of the fact that pay can not address all that the casualties endure, in any event it very well may be a basic segment in repairing their messed up hearts. As the title of the article goes, â€Å"Repairing the Harm†, it is a call for us to participate and show their empathy. A few issues about budgetary help are likewise being handled. Various expenses of wrongdoings and its effects are being referenced as well. The creator additionally introduced various inquires about and contemplates identified with the point. Most importantly, the article gives contentions on why monetary remuneration is essential to those survivors of wrongdoings. I will utilize the contentions of the creators to shield my situation on why the groups of September eleventh casualties need high monetary contemplations.

Lewis Binford free essay sample

Lone youngster Mother from wealthy family who lost $ Dad circuit repairman worker Josef lewis binford mother(Eoline Roberts Binford) was slipped from Virginia Tidewater high society,by birth no cash scout learning by doing talented in development worker assisted with field work later years enlisted 1948 Virinia Polytech instutte under competitor grant foot ball ranger service science Married Jean mock two kids $ issues 1952 selected armed force GI Bill to Okinawa, where he worked with local Ryukyuan people groups. Dischared 1954 intrigue anthplogy UNC 1957 B. A. That turned his inclinations to paleontology. Under the tutelage of Joffre Coe, Binford increased important field understanding, read the writing, and started to scrutinize the reasonable underpinnings of the control. Equipped with the conviction that paleontology could and ought to do unmistakably more than only arrange old societies in reality, and quick to carry it into the standard of human studies, Binford went to the University of Michigan for graduate work. We will compose a custom exposition test on Lewis Binford or then again any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Persuasive in his instruction there were. White, Albert Spaulding (from whom Binford learnedâ analytical techniques), and James Griffin, the quintessential culture history specialist, senior member of eastern North American prehistoric studies, and for Binford graduate consultant and image of every one of that was (and wasn't right with) customary antiquarianism (Sabloff, 1998, p. 13). Binford earned his M. A. in 1958 and Ph. D. in 1964 at Michigan, however Griffin didn't last as his counselor. Subsequent to instructing at Michigan for a year, Binford joined the University of Chicago human sciences personnel in 1961. Binford left Chicago four years after the fact, still reckless however unbowed in spite of having been deniedâ tenure. By at that point, at any rate, he had gotten his Ph. D. yet, simply after Griffin was convinced to leave his thesis board of trustees (Binford, 1972, p. 11). It was the principal clear penetrate of what was a long, acidic relationship. It was at Chicago that Binford propelled what came to be k nown as the â€Å"New Archaeology† (later, â€Å"Processual Archaeology†) with his milestone article â€Å"Archaeology as Anthropology† (1962). In the wake of making a trip to a few univ. furthermore, being terminated from what he called the best uni In 1968 Binford was recruited at the University of New Mexico, In any case, Binford gave no quarter to postprocessualists In 1991 Binford resigned from the University of New Mexico and acknowledged a staff arrangement at Southern 20 BIO G RA PHICAL MEMOIRS Methodist University in Dallas. There he could show less and have more opportunity to dedicate to an undertaking he had begun during the 1970s (sneak peaks of which showed up as Binford [1990, 1997]), which would turn into his last significant book: Constructing Frames of Reference: An Analytical Method for Archeological Theory Building Using Ethnographic and Environmental Data Sets (Binford, 2001).

Cosmology and Astrophysics

Global Mindset Is A Major Factor That Can Help People Fit...

With the development of the globalization, the economic, political and cultural exchanges will be more frequent between different countries. In another word, the globalization gives more benefit to everyone. Global mindset is a major factor that can help people fit in cross-cultural environment. In the BUAD878, the course introduces the meaning of global mindset, how to improve the capabilities during globalization, and how the global mindset develops leadership in the future. In the book, I got some basic information and suggestions about the global mindset. Also, I read many articles that help me understand the global mindset and the leadership from many different aspects. Moreover, there are three topics that interest me at the beginning of the course. First, the global mindset influences the personal awareness of cross-cultural, the connection with different people. Secondly, the global mindset provides the new area, which will improve the leadership. The global mindset also str engthens my behavior toward my leadership. Last, it is necessary to focus on the global mindset for a leader. The capabilities of the global mindset will be my major direction in my future leadership. My personal growth paper will focus on these topics. And I truly learn sufficient knowledge, which helps me understand clearly on those concerns. First, I will talk about my personal awareness of cross-cultural that affect by global mindset, and the connection with different people. The globalShow MoreRelatedMarketing Analysis : Global Staffing Group2820 Words   |  12 PagesIntroduction Global Staffing group has been the pioneer leader in recruiting and staffing for different companies in the aviation industry. We carefully examine the culture of different firms and examine candidate’s qualifications to see if there is a good fit. 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It displays culture-contingent nature of effective leadership and reviews the lessons learned from Global Leadership and Organizational Behavior Effectiveness (GLOBE) research that are applicable to the multinational companies. The authors analyze Unilever’s experience in building leadership competencies and the results of interviews with company managers

Essay on Attempts at Internet Censorship - 2032 Words

Ever since the Internet became such a large source of information in our lives, there has been a group of people who believed it need be cleansed of certain material. These people believe that groups, corporations, and the government have the right to block whatever material they deem objectionable. They are quite simply wrong. The First Amendment guarantees our right to freedom of expression. Furthermore, the ability to block or ban these sites does not exist. There have been several attempts to enforce some sort of standard of morals on the Internet. The online community has always fiercely opposed these intrusions on its Civil Liberties and privacy. One of the most famous cases was short lived the Communications†¦show more content†¦The CDA was restrained by a lower court until the supreme court could have a hearing on the matter. The Supreme Court heard argument from both the senators who originally proposed the bill and from people concerned with the broadness of the act. The supreme court eventually determined that the CDA was indeed unconstitutional, violating not only the first amendment, but also the fifth due to the vague wording used. In the opinion statement Justice Stevens said: The vagueness of the CDA is a matter of special concern for two reasons. First, the CDA is a content based regulation of speech. The vagueness of such a regulation raises special First Amendment concerns because of its obvious chilling effect on free speech. Second, the CDA is a criminal statute. In addition to the opprobrium and stigma of a criminal conviction, the CDA threatens violators with penalties including up to two years in prison for each act of violation. The severity of criminal sanctions may well cause speakers to remain silent rather than communicate even arguably unlawful words, ideas, and images.ii The Supreme Court has always based their decisions on free speech on one base concept, the idea that certain speech can be punished, but cannot be banned ahead of time. The concept behind the CDA is clearly that, to ban indecent speech before it can even become available. The CDA was originally created in response to anShow MoreRelated Cyberspace Hate Propaganda and Internet Censorship Essay1244 Words   |  5 PagesCyberhate - Hate Propaganda and Internet Censorship The Internet is an ideal medium for hate groups, such as neo-Nazis, because of the mass exposure, inexpensiveness, uncensored nature and ease of publishing offered. The Internet allows hate groups to target a broad audience: impressionable children are the most vulnerable. Attempts at censorship fail because of the international nature of the Internet, and to a lesser extent, free speech contentions. Instead, the freedom of speech exercisedRead MoreStudies in Contemporary Literature: Free Speech1622 Words   |  7 Pages Censorship is the suppression of speech or other public communication which may be considered objectable, harmful, sensitive, politically incorrect or inconvenient as determined as determined by the government, media outlet, or other controlling bodies (Wikipedia, 1). 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While some say it is a necessity when it comes to the industry, others argue it is downright unlawful. Internet pornography is a billion dollar industry that shows no signs of slowing down. Some argue that it may be high time to step in and slow it down for them in the form of censorship. A recent study concluded that there are around 4.2 million pornographic websites on the Internet, which make up about 12 percent of theRead More Internet Censorship Survey Essay1610 Words   |  7 PagesInternet Censorship Survey Topics of censorship involving the different media have always drawn lively responses from people when asked about them. The media categories of television, printing and recordings now include the Internet. I conducted a survey of people to find out their opnion on the new medium. I asked people, Do you think that there should be censorship on the Internet?. I conducted this survey during the week of February 14, 1997. I particularly chose this question because

Odysseus vs Oedipus free essay sample

Both Oedipus and Othello are distinguished by nobility: Oedipus by birth and deed and Othello by a distinguished career. Oedipus is the son of King Laius and Jocasta his wife, the king and queen of Thebes. Because of an oracle prophesying that King Laius will be murdered by his son, Oedipus is left to die in the mountains where Cithaeron is(1472). He is then rescued by a shepherd and raised by Polybus. . . king of Corinth/and Merope, the Dorian (834-35). Not only is Oedipus noble in his birth and upbringing, he is also noble in deed. Upon coming to Thebes as a young man, Oedipus answers the riddle of the Sphinx, who is terrorizing the citizens, and rids the city of this monster. In turn he is made King of Thebes and marries, unknowingly, his mother, the queen. Othello, on the other hand, is noble only by deed. He is a Moor and a barbarian by Venetian customs. He is an outsider, yet he is accepted by the Venetian people because of his distinguished career as general of the Venetian army. In defense of his lack of noble heritage, Othello asserts: I fetch my life and being / From men of royal siege (1. . 20-21). It is his rank that makes him noble. His contemporaries also praise him as brave Othello (2. 1. 37), and they declare that he commands / Like a full soldier (2. 1. 35-36). Oedipus and Othello have the nobility that a true tragic hero must have, yet this nobility is only the armor that covers the true weakness that lies within each man. Although they show it in different ways, Oedipus and Othello both suffer from a similar character flaw, the sin of pride. Oedipus pride is revealed in his belief that he is greater than the gods. He believes that he is capable of establishing his own destiny apart from the gods control or help. When the priest, at the beginning of the story, begs Oedipus to help the people in the time of famine and trouble, he states: It was God / That aided you, men say, and you are held / With Gods assistance to have saved our lives (43-45). The priest is referring to Oedipus answer to the riddle of the Sphinx, which delivered the people of Thebes from the Sphinxs oppression. Later, however, Oedipus pride is revealed when, speaking of the same event, he says: But I came, / Oedipus, who knew nothing, and I stopped her. I solved the riddle by my wit alone (433-35). Othello also suffers from the hamartia of pride. His pride, however, stems from his insecurity concerning his appearance and social graces. His father-in-law speaks of Othellos sooty bosom in reference to his blackness (1. 2. 69). Othello admits freely that he is rude . . . in [his] speech (1. 3. 81). And finally, insight is given to this appearance through the words of Brabantio, his father-in-law, who speaks incredulously of his daughters love for Othello: To fall in love with what she feared to look upon (1. . 98). The insecurity Othello feels concerning his appearance and social graces ultimately leads to jealousy over Desdemonas love for him, yet, within this jealousy, his true fear and pride are revealed. Othellos true fear is what other people will think about him. When Iago prods him, Othello says: My name, that was as fresh / As Dians visage, is now begrimed and black (3. 3. 383-84). Later, when speaking to Desdemona, Othello whines: But alas, to make me / The fixed figure for the time of scorn (4. 2. 3). Othello fears that other men will laugh at him because of the unfaithfulness of his wife, and his pride is what truly motivates his desire for revenge. Pride becomes the fertile ground in both Oedipus and Othello for the seeds of their destruction and ruin. Although the details vary, Oedipus and Oth ello both suffer great shame and loss because of the pride within their hearts. Oedipus pride is turned to shame as his murder of his father and his incestuous relationship with his mother are brought to light. Then he begins to lose those things that are most precious to him. First, he loses his mother and wife as Jocasta is found hanging, the twisted rope around her neck (1294). Next he loses his sight as he takes Jocastas gold chased brooches fastening her robe (1299) and dashes them upon his eyeballs (1301). Finally, he loses his kingdom as Teiresias prophecy is fulfilled: blindness for sight / And beggary for riches his exchange (503-504). Othellos pride is also turned to shame as he listens to the villainous Iago and murders his innocent wife. In doing this terrible deed, he also loses those things most precious to him. First, he loses his true love as Desdemona forgives him from her death bed by trying to hide his guilt. When asked Who has done this deed? she replies: Nobody-I myself (5. 2. 123-4). Later, Othello admits that he threw a pearl away / Richer than all his tribe (5. 2. 343-44). Then he completely loses his honor as he is replaced by Cassio as governor and branded a murderer. Finally, he loses his life as he declares: I took by the throat the circumcised dog / And smote him-thus (5. . 351-52) as he kills himself. Pride destroys both Oedipus and Othello. Oedipus and Othello both learn through their experiences that pride is a destructive vice indeed, and that men who choose to be proud are destined for great suffering in this life. Blind Oedipus and dead Othello, who feared even greater suffering beyond the grave, are true tragic heroes in their final state, for it is here that people can look upon them and lea rn what they learned only too late. Pride is deadly.

Case Solutions Deloitte Essay Example

Case Solutions Deloitte Paper We encourage users of this case study to follow this project and review the and Saabs Web site for updates. Case 04-9: Healthcare Depot On April 22, 201 1 , the FAST issued a Proposed Accounting Standards Update, Interdenominational and Other (Topic 350): Testing Goodwill for Impairment. Under the proposed ASS, entities testing goodwill for impairment would have the option of performing a qualitative assessment before calculating the fair value of the reporting unit (i. E. , step I of the goodwill impairment test). If entities determine, on the basis to qualitative factors, that the fair value tooth reporting unit is more likely than not greater than the carrying amount, a quantitative calculation would not be needed. The proposal would not change how goodwill is calculated or assigned to reporting units, nor would it revise the requirement to test goodwill annually for impairment. In addition, the proposed guidance does not amend the requirement to test goodwill for impairment between annual tests if events or circumstances warrant: however, it does revise the examples of events and circumstances that an entity should consider. These circumstances include: ; Macroeconomic conditions such as a deterioration in general economic conditions, limitations on accessing capital, fluctuations in foreign exchange dates, or other developments in equity and credit markets Industry and market considerations such as a deterioration in the environment in Which an entity operates, an increased competitive environment, a decline (both absolute and relative to its peers) in market-dependent multiples or metrics, a change in the market for an entity products or services, or a regulatory or political development Cost factors such as increases in raw materials, labor, or other costs that have a negative effect on earnings Overall financial performance such as negative or declining cash flows or a decline in actual or planned revenue or earnings Other relevant entity-specific events such as changes in management, key personnel, strategy, or customers; contemplation of bankruptcy; or litigation Events affecting a reporting unit s uch as a change in the carrying amount Of its net assets, a more-likely-than-not expectation of selling or disposing all or a portion Of a reporting unit, the testing for recoverability Of a significant asset group within a reporting unit, or recognition of a goodwill impairment loss in the financial statements Of a subsidiary that is a component Of a reporting unit If applicable, a sustained decrease (both absolute and relative to its peers) in share price. These factors are not meant to be all-inclusive. We will write a custom essay sample on Case Solutions Deloitte specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Case Solutions Deloitte specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Case Solutions Deloitte specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Entities should also consider: ; ; ; The significance and adversity of each factor relative to the fair value of the reporting unit Positive factors and mitigating circumstances that may affect the analysis If the entity has a recent fair value calculation for the reporting unit, whether the fair value of the reporting unit exceeded its carrying amount by a substantial margin The factors in their totality, No one factor is meant to e a determinative event that triggers a quantitative calculation. Further, the existence of positive and mitigating events and circumstances is not intended to represent a reputable presumption that an entity should not perform the first step of the goodwill impairment test. The proposed ASSAIL would also amend the guidance on performing an interim test of goodwill. ACS 350-20-35-30 currently provides examples of events and circumstances indicating when it is more likely than not that the fair value Of a reporting unit is less than the carrying amount. The proposal replaces such examples with the factors noted above for the qualitative assessment. We encourage you to check the FAST website for further details and developments. You can also check Dolomite. Com for Dolomite publications on proposals and final standards as they are issued, The Fasts project is not expected to affect the conclusions in this case. Case 05-6: Connect, Inc. In May 201 1, the SAAB issued IF-RSI 10, Consolidated Financial Statements, which replaced AS 27 and SIC 12 FIRS 10 is detective tort annual periods beginning on or after January l, 2013, Early application is permitted under specific circumstances. Lender FIRS 10, control is the single basis for consolidation, irrespective of the nature of the invested; this standard therefore eliminates the risks and rewards approach in SIC-12_ APRS 10 identified three elements of control: ; ; ; Power over the invested Exposure, or rights, to variable returns from involvement with the invested The ability to use power over the invested to affect the amount of the investors returns. FIRS 10 would change the analysis for this case; however, Connect would likely continue to consolidate Brittle. Case 07-03 Part I: Columbia On-Line Networks Subsequent to the release of the Exposure Draft issued by the FAST and SAAB in June 201 0, the Boards received a number Of comments and is currently reviewing and analyzing these comments. A revised draft of the Exposure Draft is expected review the Fasts and Saabs Web site for updates. Case 08-3: Hedge Documentation As of the end of May 2011 the FAST has not yet begun deliberations of comments received on the hedge accounting proposals included in its May 2010 proposed ASSAIL. However, the FAST has continued to monitor the Saabs project to amend the hedge accounting requirements currently included in AS 9, Financial Instruments: Recognition and Measurement. In December 2010, the SAAB issued its exposure draft (DE), Hedge Accounting. The Saabs proposed model focuses on an entitys risk management objectives as the basis for hedge accounting, In r-February 2011, the FAST issued a discussion paper (DIP), Selected Issues About Hedge Accounting, to obtain feedback on the Oasis DE; comments on the DIP were due by April 25, 201 1 _ The FAST intends to consider the feedback received on the Oasis proposal during its retaliations of the May 2010 hedge accounting proposals. The PASS has not yet indicated a specific timeline for When t plans to start such retaliations. Case 08-4: Bear Minimum On August 17, 2010, the FAST and SAAB took a significant Step toward revamping existing lease accounting rules by issuing an exposure draft (DE) outlining the boards views on a new accounting model. The boards began retaliations in January 201 1 and expect to issue a final standard late in 2011. The issuance of a final standard could be delayed if the boards decide to recompose the proposed leasing guidance, Lease accounting under US. GAP and FIRST is often criticized for being too reliant on bright lines and subjective judgments. Many believe that such reliance as led entities to account for economically similar transactions differently and has presented opportunities tort entities to structure transactions to achieve a desired accounting effect, The proposed lease model would eliminate operating leases and focus on an entity right to use an asset. Lessees would record a right-of-use asset and a corresponding obligation to pay rentals for all leases -? in other words, the concept of an operating lease would no longer exist, and all leases would be -?on balance sheet_l As it relates to lessons, the boards proposed two models in the DE: (1) the deterioration approach and (2) the performance obligation approach, This case does not reflect the tentative decisions that the boards have reached. Case 09-2: Paragraph Pharmaceutical Development Funding On December I g, 2008, the PASS and SAAB issued a discussion paper outlining their preliminary views on a single contract-based revenue recognition model. Currently, there are more than 100 revenue recognition standards in US. GAP. The proposed model eliminates conflicting guidance and reduces the number of revenue recognition standards. The Boards issued an Exposure Draft for public comment in the second quarter of 2010 and a final standard expected in the second half of 2011. We encourage you to review the FAST and SAAB websites for further details and developments. You can also review Dolomite. Com for Dolomite publications on proposals and final standards as they are issued. Case 09-04: Needs space On August 17, 2010, the FAST and SAAB took a significant step toward revamping boards views on a new accounting model, The boards began redecoration in January 2011 and expect to issue a final standard late in 2011. The issuance of a final standard could be delayed if the boards decide to recompose the proposed leasing guidance. Lease accounting under U. S. GAP and Fires is often irritated for being too reliant on bright lines and subjective judgments, Many believe that such reliance has led entities to account for economically similar transactions differently and has presented opportunities for entities to structure transactions to achieve a desired accounting effect. The proposed lease model would eliminate operating leases and focus On an entity right to use an asset. Lessees would record a right-of-use asset and a corresponding obligation to pay rentals for all leases -? in Other words, the concept Of an operating lease would no longer exist, and all leases would be on balance sheet. As it relates to lessons, the boards proposed two models in the DE: (I) the deterioration approach and (2) the performance obligation approach. This case does not reflect the tentative decisions that the boards have reached. Case 09-05 Part A: Pit stop Closed/Sold The FAST expects to re-expose a revised ASS in the second quarter of 2011. The Boards goal is to issue a final ASSAIL in the second half of 2011. Case 09-05 Part B: Pit stop Closed/Said The FAST expects to re-expose a revised ASIA in the second quarter of 2011. The Boards goal is to issue a final ASSAIL in the second halt to 2011. Case 09-08: Classified Information SEC Comments There are several SEC Comments cited in the case. These areas continue to be a focus in the SEC comment process. There are a number of additional topics related to financial statement classification on Vichy the SEC staff frequently comments. See the Financial Statement Classification section of Dolomites Special Report, SEC Comment Letters Including Industry Insights: A Snapshot of Current Themes (Fourth Edition), for information on these topics. All SEC Comments are also available publicly on the SEC Web site in the IDEA (formerly EDGAR) database. FAST/SAAB Joint Project on Financial Statement Presentation In this project, the FAST and SAAB are taking a fresh look at the manner in which financial information is presented in an entity statement Of financial position, statement Of comprehensive income, and statement Of cash flows. The revised financial statement format is expected to be more cohesive and split between business (i. E. , operating and investing) and financing activities. This format would largely resemble the current presentation in the statement of cash flows. The intent of requiring a single financial statement presentation is to enhance the usefulness of financial information and increase he comparability and consistency of financial statements within and across entities. Specific changes would include the following: ; Statement of financial position -? Requiring presentation of assets and liabilities by major activity within operating, investing, and financing categories. Statement of comprehensive income -? Requiring a single statement to comprehensive income grouped by using the same categories as those in the statement of financial position; further disaggregating of line items in the statement would be required. ; Statement of cash flows -? Requiring separate presentation of the main cat egories of cash accepts and cash payments for operating activities (i. E. , direct method) rather than reconciliation of net income to net operating cash flows (ii_, indirect method). However, a reconciliation of operating income to net operating cash flows would be required in the notes to the financial statements. ; Notes to the financial statements -? Requiring disclosure Of the rationale used to classify assets and liabilities into categories and sections in the statement Of financial position. In addition, an entity would be required to provide a reconciliation of beginning to ending balances of select assets and liabilities that management deems to be important to understanding the entitys financial position. The FAST and SAAB halted deliberations of their financial statement presentation project, with further consideration not expected before December 2011. While it is clear that changes to financial statement presentation will occur once a final ASSAIL is issued, implications to this case solution are unknown at this point. Case 10-01: Solving, Inc. In December 2010, the FAST and SAAB discussed some of the common themes identified in the feedback received on the new revenue recognition principle that the boards exposed for comment in June 2010. In January 201 1, the boards started retaliations by discussing two fundamental issues raised by constituents: (l) determining when a customer has obtained control to a good or service and (2) separating performance obligations. The boards plan to focus on the remaining issues at future meetings. This project represents a broad reconsideration of the manner in which an entity recognizes and reports information about revenue resulting from contracts with customers, It would supersede most of the current guidance on revenue recognition in US. GAP, with certain exceptions, doing away with the volumes of industry-specific audience that many have been using for years. In its place, entities would apply a broad principle when recognizing revenue for contracts under which goods or services are provided to customers. That broad principle would require an entity to (I) identify the contract with a customer, (2) identify the distinct performance obligations, (3) determine the transaction price, (4) allocate the transaction price to the performance Obligations, and (5) recognize revenue When the performance obligations are satisfied. On November 14, 201 1, the FAST and SAAB jointly issued their revised exposure draft, Revenue Prom Contracts With Customers. We encourage you to check the FAST and SAAB websites for further details and developments. You can also check Dolomite. Corn for Dolomite publications on proposals and final standards as they are issued Case 10-02: Ideas Impairment In April 201 1 , the FAST issued an exposure draft on testing goodwill for impairment. Under the proposal, entities would have value of the reporting unit (i. E. , step 1 of the goodwill impairment test). If entities determine, on the basis of qualitative factors, that the fair value of the reporting unit is more likely than not greater than the carrying amount, a initiative calculation would not be needed. The proposal would not change how goodwill is calculated or assigned to reporting units, nor would it revise the requirement to test goodwill annually for impairment In addition, the proposed guidance does not amend the requirement to test goodwill for impairment between annual tests it events or circumstances warrant: however, it does revise the examples of events and circumstances that an entity should consider. As it relates to this case, Ida would have the option of considering certain qualitative factors to determine Whether it was more likely than not that the fair value Of he reporting unit was less than its carrying amount. This assessment would be based on all facts and circumstances; however, the change in legislation and expected effect on Ideas production may indicate that (1) it is more likely than not that the fair value Of the reporting unit is less than the carrying amount and (2) Ida should perform step 1 of the goodwill impairment analysis. Case 10-03: Restructuring Costs The SAAB is currently retaliating amendments to AS 37 to (1) improve the guidance on identifying liabilities, (2) reduce differences between AS 37 and US. GAP, (3) make the recognition requirements consistent with the requirements for other liabilities, and (4) clarify the measurement of liabilities. As it relates to restructuring charges, the proposed amendments would align the accounting for restructuring costs under AS 37 (and termination benefits under AS 19) with ACS 420-10. The June 2005 Exposure Draft stated the following regarding restructuring provisions: AS 37 states that an entity that (a) has a detailed doormat plan tort restructuring and (b) has raised a valid expectation in those affected that it will carry out the restructuring has a constructive obligation. Therefore, it recognizes a provision for the direct expenditures arising from the restructuring, The exposure draft proposes: ; revisiting the application guidance for restructuring provisions to specify that a nonofficial liability for a cost associated with a restructuring is recognized only when the definition of a liability has been satisfied for that cost. Accordingly, a cost associated with a restructuring is recognized as a liability on the same basis as if that cost arose independently of a restructuring. Specific guidance for accounting for costs that are often associated faith a restructuring as follows: o the cost of employee orientation benefits is recognized in accordance with AS 19 Employee Benefits. o a liability for costs that Will continue to be incurred under a contract for its remaining term without equivalent economic benefit to the entity is recognized when the entity ceases using the right conveyed by the contract (in addition to any liability recognized if the contract was previously determined to be onerous). The cost of terminating a contract before the end of its term is recognized when the entity terminates the contract in accordance with the contract terms. The SAAB has indicated that the project will not be discussed again by the Board until the second half of 201 1. Case 10-07: Impaired Abilities The incurred-l oss impairment models in both GAP and FIRST were criticized during the financial crisis for delaying recognition of losses and not incorporating more forwardings inform-nation. To address these concerns, the FAST and the ASSAI (the boards) issued proposals on impairment. The SAAB issued an exposure draft (DE), Financial Instruments: Amortized Cost and Impairment, on November 5, 2009. The comment period ended on June 30, 2010. Under the proposals in the Gibbs DE, the amortized cost of a financial asset would be he present value of the future expected cash flows from the asset as adjusted for expected lifetime credit losses. TO recognize the initially estimated credit losses, entities would reduce the amount of interest revenue recognized on the financial asset by adjusting the effective interest rate Of the asset to reflect the initially expected lifetime credit losses. However, any subsequent changes to the estimate Of lifetime credit losses would be immediately recognized in profit or loss. On May 26, 2010, the FAST issued a proposed ASIA, Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments ND Hedging Activities. The comment period ended on September 30, 2010. Lender the proposed ASSAIL, an entity should not apply a probability threshold when determining whether a credit loss exists, That is, in assessing credit impairment, the entity would not wait until a loss is probable before recognizing an impairment loss. Although the entity would not forecast future events or economic conditions that do not exist as of the reporting date in assessing a financial asset for credit impairment, the entity would consider the impact of past events and existing conditions on the current and future collectivity of he cash flows associated with the financial asset, The boards had different objectives for their respective impairment projects. The Abss goal was to ensure that the allowance was sufficient to absorb all expected credit losses, The Saabs goal was to recognize initially expected lifetime credit losses over the life of the asset in accordance with the view that credit loss considerations are a component in the pricing of the asset. In other words, the FAST focused more on the statement of financial position, and the SAAB focused more on earnings. In an effort to converge on improvements to accounting for impairment, on January 1, 2011, the boards proposed a common solution for impairment accounting in the supplementary document (SD) Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities -? Impairment. The comment period ended on April 1, 2011. Scope The proposals in the SD would apply to (I) loans and debt instruments under LIST. GAP that are managed on an open portfolio basis, provided that they are not measured at fair value With changes in fair value recognized in net income, and (2) financial assets under Fires that are managed on an open-portfolio basis and measured t amortized cost. Good Book Versus Bad Book The SD proposes that, in determining an impairment allowance, an entity differentiate between financial assets managed in a good book and those managed in a bad book, depending on the degree of uncertainty about the collegiality of the cash flows of the financial asset, An asset would be transferred to the bad book when the entire/s screwdrivers management objective changes for that asset from receiving payments from the debtor to recovery of all or a portion of the financial asset. The lifetime expected losses for assets in the good book would be recognized over time, whereas he lifetime expected losses for assets transferred to the bad book would be recognized immediately in profit or loss to the extent that the losses were not already recognized in profit or loss. Impairment -? The Good Book Approach The SD proposes that for financial assets for which it is appropriate to recognize expected credit losses over time (i. E. , the good book), the allowance amount would be determined as the higher of (I) a portion of lifetime expected credit losses determined under a denominational approach and (2) credit losses expected to occur in the foreseeable future (defined in the SD as no less than 2 months after the reporting date). A minimum floor allowance equal to the credit losses expected to occur in the foreseeable future (but no less than 12 months after the reporting date) was included so that a sufficient allowance is recognized for asset classes that experience higher default rates early in the assets life. Impairment -? The Bad Book Approach upon the transfer of an asset from the good book to the bad book, all remaining lifetime expected credit losses would he recognized immediately, Entities that do not manage their credit risk by differentiating assets on the basis of the good book versus bad book arterial outlined in the SD would still be required to differentiate their assets to determine an impairment allowance. Expected Credit Loss Estimates The boards have clarified that the expected credit loss estimate should take into account all intimation available, including internal and external information (e. G. Historical data and current economic conditions as well as reasonable and supportable forec asts of future events and future economic indicators). The estimate of future conditions should be consistent with both currently available information and managements internal forecasts. The estimate of expected credit losses should be updated at least as of each reporting date Entities will need to develop two separate expected-loss estimates: (1) one for the lifetime expected losses under the time-proportional approach and (2) a second for losses expected to occur in the foreseeable future period (at least 12 months after the reporting date) in determining the minimum floor for the allowance under the good book approach. The foreseeable future period is a constant period and would not change from period to period, but it may vary in length among different asset classes depending on he characteristics for each asset class. Next Steps As a result of the general lack Of support for the SD from constituents, in their joint meeting held on May 17-19, 2011 , the boards decided not to pursue the proposed joint impairment approach. The boards will establish a working group consisting of FAST and SAAB members and senior staff to develop a new variation of the proposals. The working group will consider all the feedback received on the original SD proposals of both boards and, after considering various elements of the impairment approaches, will make a recommendation to the boards regarding objectives and baseline models. Case 11-03: Masters of the Universe FIRS Addendum Overview On May 12, 2011 the SAAB issued the following new and amended guidance (the -?package of file) on consolidated financial statements and joint arrangements: ; FIRS 10, which replaces AS 27 and SIC-II ; IVR 12. ; AS 27 (Revised 201 1), which has been amended for the issuance of FIRS 10 but retains the current guidance on separate financial statements. ; AS 28 (Revised 2011), which has been amended for conforming changes on the basis of the issuance of FIRS 10 and FIRS 11. The above package of five now provides the primary source Of IVR guidance for determining when and how to prepare consolidated financial statements. The SAABS Objective in issuing PROS 10 and related guidance was to develop a single source of authoritative guidance on consolidation accounting that focuses on control. FIRS 10 includes a revised definition Of control, including additional application guidance, to make it more comprehensive and to address perceived inconsistencies between AS 27 (which focuses on control) and SIC-12 (which focuses on risks and rewards). FIRS 10 identifies the following three elements of control: ; IP]ewer over the invested. ; [E)exposure, or rights, to variable returns room involvement with the invested. ; [T]he ability to use power over the invested to affect the amount of the investors returns. An investor must possess all three elements to conclude that it controls an invested. The assessment of control is based on all facts and circumstances, and the conclusion is reassessed if there are changes to at least one of the three elements, Under FIRS 10, to have control over an invested, an investor must have not only (1) the power over an invested and exposure or rights to variable returns from its involvement with the invested, but also (2) the ability to use its power over the invested to affect returns from its involvement with the invested. Furthermore, the reporting entity shall conduct the assessment of control I PROS 10 retains AS TTS presumption that an entity that holds more than half of the voting rights in another entity has the power to direct its activities, but it also clarities that a reporting entity can have the power to direct the activities of another entity even if it holds less than half of the voting rights of that entity. This could occur when a reporting entity with less than half of the voting rights nevertheless has more voting rights than any Other party, and those voting sights are sufficient to give the reporting entity the ability to determine the entities strategic operating and financing policies. Joint Control FIRS II defines a joint arrangement as an -?arrangement of which two or more parties have joint control and clarifies that joint control exists only when -?decisions about the relevant activities require the unanimous consent of the parties that control the arrangement collectively.. Note that this concept of joint control includes control by more than two parties, but not when decisions may be reached by more than one combination of those parties. Potential Voting Rights FIRS 10 further requires an investor to also consider potential voting rights held either by itself or by other parties. Paragraph BBS) of FIRS 10 indicates that potential voting rights are considered only when they are substantive and -?alone, or in combination with other rights, can give an investor the current ability to direct the relevant activities, Considerations for this Case Conceptually, the characteristics of a Primary Beneficiary under ACS 810 discussed above and a controlling entity under FIRS 10 are substantially the same, Saturn decision making power with Edgar to the -?design, manufacturing, pricing, sales and distribution of clothing, its equity holdings and the fact that the areas over which it has control are clearly those areas that determine operating performance and, hence, return on investment, would result in its being considered the controlling entity under international standards as well. Current Status of the Consolidations Project -? June 201 1 The consolidations project began as a joint project between the FAST and ASSAI to develop improved, converged consolidation standards that would apply to all entities (i. E. Variable interest entities (VIES), voting interest entities, and investment companies). However, the boards ultimately decided not to converge on all aspects Of this topic, mainly because Of differences Of opinion on -?control with less than a majority of the voting rights and the consideration of -?potential voting rights-II For the SAAB, the project resulted in the issuance of new consolidation guidance in May 2011 (see discussion below and in the beginning of this addendum).

Stem Cell Research †English Essay

Stem Cell Research – English Essay Free Online Research Papers Stem Cell Research English Essay Someone you love is suffering from juvenile diabetes, Parkinson’s disease, Alzheimer’s disease, spinal cord injury, MS, ALS, certain forms of cancer, or even heart disease. The only hope of finding a cure for these serious diseases is through stem cell research. Would you support stem cell research? Should you support it? Is stem cell research right or wrong? Would you do everything possible to help this loved one whom is suffering every single day of his or her life? These are all diseases that have no cure and often worsen day by day. Stem cell research is the most promising way to finding cures for many of these diseases. What exactly is a stem cell? According to the Stem Cell Act, â€Å"stem cells are unspecialized cells that can develop into more mature, specialized cells. They are found in embryos during their first few days of development, in fetal tissue, and more rarely, in some adult organs. Scientists work with both embryonic and adult stem cells, but embryonic stem cells are the more promising because they are â€Å"pluripotent,† meaning that they have the potential to differentiate into tissue of almost any organ (brain, liver, heart, pancreas, etc.) of the human body. Adult stem cells, on the other hand, are merely â€Å"multipotent† meaning that they generate just a few tissue types, and are difficult to extract and grow, and many tissues cannot be derived from adult stem cells.† This is why stem cells are so important and why scientists think that they can find cures for diseases through stem cell research. What are embryonic stem cells, and why are they important? According to the National Institute of Health, â€Å"embryonic stem cells, as their name suggests, are derived form embryos. Specifically, embryonic stem cells are derived from embryos that develop from eggs that have been fertilized in vitro-in an in vitro fertilization clinic-and then donated for research purposes with informed consent of the donors. They are not derived from eggs fertilized in a woman’s body. They embryos from which human embryonic stem cells are derived are typically four or five days old and are a hollow microscopic ball of cells called the blastocyst. The blastocyst includes three structures: the trophoblast, which is the layer of cells that surrounds the blastocyst; the blastocoel, which is the hollow cavity inside the blastocyst; and the inner cell mass, which is a group of approximately 30 cells at one end of the blastocel.† Embryonic stem cells can be grown in the laboratory. According to the National Institute of Health, â€Å"growing cells in the laboratory is known as cell culture. Human embryonic stem cells are isolated by transferring the inner cell mass into a plastic laboratory culture dish that contains a nutrient broth known as culture medium. The cells divide and spread over the surface of the dish. The inner surface of the culture dish is typically coated with mouse embryonic skin cells that have been treated so they will not divide. This coating layer of cells is called a feeder layer. The reason for having the mouse cells in the bottom of the culture dish is to give the inner cell mass cells a sticky surface to which they can attach. Also, the feeder cells release nutrients into the culture medium. Recently, scientists have begun to devise ways of growing embryonic stem cells without the mouse feeder cells. This is a significant advancement because of the risk that viruses or othe r macromolecules in the mouse cells may be transmitted to the human cells. Over the course of several days, the cells of the inner cell mass proliferate and begin to crowd the culture dish. When this occurs they are removed gently and plated into several fresh dishes. The process of replating the cells is repeated many rimes and for many months, and is also called subculturing. Each cycle of subculturing the cells is referred to as a passage. After six months or more, the original 30 cells of the inner cell mass yield millions of embryonic stem cells. Embryonic stem cells that have proliferated in cell culture for six or more months without differentiating, are pluripotent, and appear genetically normal are referred to as an embryonic stem cell line.† What are adult stem cells? According to the National Institute of Health, â€Å"an adult stem cell is an undifferentiated cell found among differentiated cells in a tissue or organ, can renew itself, and can differentiate to yield the major specialized cell types of the tissue or organ. The primary roles of adult stem cells in a living organism are to maintain and repair the tissue in which they are found. Some scientists now use the term somatic stem cell instead of adult stem cell. Unlike embryonic stem cells, which are defined by their origin (the inner cell mass of the blastocyst), the origin of adult stem cells in mature tissue is unknown.† Where are adult stem cells found and what do they do? According to the National Institute of Health, â€Å"adult stem cells have been identified in many organs and tissue. One important point to understand about adult stem cells is that there are a very small number of stem cells in each tissue. Stem cells are though to reside in a specific area of each tissue where they may remain quiescent (non-dividing) for many years until they are activated by disease or tissue injury. The adult tissues reported to contain stem cells include brain, bone marrow, peripheral blood, blood vessels, skeletal muscle, skin and liver.† The National Institute of Health also states, â€Å"Research on adult stem cells has recently generated a great deal of excitement. Scientists have found adult stem cells in many more tissues than they once thought possible. This finding has led scientists to ask whether adult stem cells could be used for transplants. In fact, adult blood forming stem cells from bone marrow have been used in transplants for 30 years. Certain kinds of adult stem cells seem to have the ability to differentiate into a number of different cell types, given the right conditions. If this differentiation of adult stem cells can be controlled in the laboratory, these cells may become the basis of therapies for many serious common diseases.† There are many similarities and differences between embryonic and adult stem cells. According to the National Institute of Health, â€Å"human embryonic and adult stem cells each have advantages and disadvantages regarding potential use for cell-based regenerative therapies. Of course, adult and embryonic stem cells differ in the number and type of differentiated cells types they can become. Embryonic stem cells can become all cell types of the body because they are pluripotent. Adult stem cells are generally limited to differentiating into different cell types of their tissue of origin. However, some evidence suggests that adult stem cell plasticity may exist, increasing the number of cell types a given adult stem cell can become. Large numbers of embryonic stem cells can be relatively easily grown in culture, while adult stem cells are rare in mature tissues and methods for expanding their numbers in cell culture have not yet been worked out. This is an important distinctio n, as large numbers of cells are needed for stem cell replacement therapies.† Many people feel that stem cell research is ethically wrong, especially embryonic stem cell research. Many Americans feel that an embryo is a human being, and that it should be treated as one. The destruction of one life can not be justified by trying to save another life. The fact that a frozen embryo will eventually die does not justify killing it prematurely. Many people feel that letting them die is not the same as experimenting on them or killing them. Everyone eventually dies, but that does not justify experimenting on stem cell embryos which in turn will kill them. Although, people feel that experimenting on embryonic stem cells is ethically wrong, they need to look at the benefits that can come from these embryos. By studying embryonic stem cells scientists believe that they will be able to find cures for many diseases that affect people of all ages. Millions of Americans have abortions each and every day. Is abortion ethical? If people are going to be allowed to have abortions, then why not benefit from their choices. If they choose to kill their baby, then why not try to help others by using the embryonic stem cells. It is not like scientists are going to purposely kill embryos. By ending one life, millions and millions of lives can be saved or at least prolonged. It is very important to look at the benefits that can come from embryonic stem cell research, before making a rash decision. President Bush has agreed to government funding of stem cell research. Although, he feels that it is ethically wrong, he believes that by studying embryos that are already frozen and collected, scientists may be able to discover new cures and or treatments for many illnesses. Whether it is ethically right or wrong, many scientists are already experimenting on embryos through privately funded companies. No matter what they do people are not going to be able to stop scientists from experimenting on these embryos, so why not support them. Embryonic stem cell research is now legal in California, which means that many scientists across the nation will move to California to experiment on embryos. California has voted yes on a $3 billion fund for stem cell research. This means that government money will be used along with the privately funded money to pay for stem cell research, which will allow more advanced research. If it is legal in one state, why not allow it in every state. By supporting scientists and allowing them to use government money on stem cell research, we can increase the ability of these scientist to find cures for some of the most critical and crucial diseases. There are many different potential uses of human stem cells and many different obstacles that must be overcome before these potential uses will be realized. According to the National Institute of Health, â€Å"there are many ways in which human stem cells can be used in basic research and in clinical research. However, there are many technical hurdles between the promise of stem cells and the realization of these uses, which will only be overcome by continued intensive stem cell research. Studies of human embryonic stem cells may yield information about the complex events that occur during human development. A primary goal of this work is to identify how undifferentiated stem cells become differentiated. Scientists know that turning genes on and off is central to this process. Some of the most serious medical conditions, such as cancer and birth defects, are due to abnormal cell division and differentiation. A better understanding of the genetic and molecular controls of thes e processes may yield information about how such diseases arise and suggest new strategies for therapy. A significant hurdle to this use and most uses of stem cells is that scientists do not yet fully understand the signals that turn specific genes on and off to influence the differentiation of the stem cell.† Although there are many different battles and obstacles that scientists face in stem cell research, it is the most promising way to cures. Embryonic stem cell research is thought of as unethical, but people should look at the whole picture when deciding whether or not to support it or if it should be allowed. Allowing stem cell research and supporting it would help and maybe even cure millions of people with serious illnesses. Although, there are other alternatives to embryonic stem cell research, it is thought to have the most promise. Embryonic and Adult stem cell research should be allowed as long as there are certain limits placed upon it. This helps in preventing any abuse of the research. Think of the lives that could be saved by this research, and say yes to stem cell research. Research Papers on Stem Cell Research - English EssayGenetic EngineeringInfluences of Socio-Economic Status of Married MalesQuebec and CanadaBionic Assembly System: A New Concept of SelfHip-Hop is ArtMarketing of Lifeboy Soap A Unilever ProductAnalysis of Ebay Expanding into AsiaThe Masque of the Red Death Room meaningsEffects of Television Violence on ChildrenThe Relationship Between Delinquency and Drug Use

Assigned topic Research Paper Example | Topics and Well Written Essays - 1750 words

Assigned topic - Research Paper Example In Socrates discussion with Thrasymachus that followed, he first cleared that it was compulsory for people to abide by rulers and just like other people were prone to make mistakes in formulation of these laws. So the times when rules have made a mistake and people are claiming it as justice than it won’t be interest of stronger. In that case when people claim justice abiding by the rule of state or the ruler it won’t be for the interest of stronger but would actually cause injury to those in power. This might be unintentional but clearly states that Thrasymachus claim of justice only being interest of stronger is not always abided by. This is what they agreed upon at the end of discussion. Book 2 According to Glaucon, what do people praise instead of justice? Why? The best way to living by Glaucon is when men have done and suffered injustice and they come to a mutual ground which would be called as lawful and just in the society. Ring of Gyges is explained by Glaucon a nd is termed as a mythical magical artifact. This has this divine and strange power that makes its owner invisible. He says that every man believes in his heart that doing injustice would give more benefits that acting by laws of justice. If someone gets the ring of Gyges and doesn’t use it as mean of injustice he would be termed foolish by others. This is the reason people praise injustice because they believe that it will give them more benefits. Paper 2 Politics is a broad term which includes Strategy, economics, and rhetoric and since it includes all of the other sciences, it is called the master of art. It involves people who in a certain way control lives of people as they make legislations which make things happen and tell people as what they ought to do or what they should stop doing. This is what brings man to a good end. A young man is full of action and passion and his interest are mostly on the basis of action rather than knowledge. Moreover, his experience in lif e would be in general rather than specific to this political science and he would be good with life in general terms but not specifically with political science. Happiness can’t be identified with honor since that would end of man’s political life. For a man, honor is basically assurance of his goodness and men with practical wisdom are the ones who seek honor. Virtue however is related with inactivity according to Aristotle and no one would call such a person as happy and hence honor is not related to happiness. Happiness according to him comes with all noble acts and it is impossible to do Noble acts without proper equipment and therefore it is important to have external goods to create happiness. Virtues are intellectual as well as moral. Intellectual wisdom includes philosophic wisdom, understanding and practical wisdom would be included in intellectual wisdom whereas liberality and temperance are said to be part of moral virtue. Moral Virtue is a mean between two vices and lies between excess and defect and also a mean between passion and action. This would simply mean choosing the in between pathway. Paper 3 Prodigality and meanness are two words that Aristotle explained on the basis of wealth. Meanness according to him is the excessive desire and lust for wealth than there should be in a normal person. However, Prodigality is a complex termed described by him. These are those men who spend money on self-indulgence and they are basically

Case study ( subject accounting theory) Assignment

Case study ( subject accounting theory) - Assignment Example The company shareholders had been complaining of airline’s image and share prices have faced a slowdown. The profits also have declined and for the second consecutive time. Problem 1: Hidden fees Ryanair required its passengers to check in online for boarding and arrive at the airport with the boarding pass. If the passenger failed to do so, he or she would have had to pay a fine of â‚ ¬70. A reissue of boarding pass invites a charge of â‚ ¬70 (Pope, â€Å"Is this the advent of a new caring, sharing Ryanair?†). Another issue with hidden fees is with the baggage standard norms and charges associated with it. Ryanair has been famous for having one of the strictest baggage allowances in Europe. The airline allows a baggage size of 55cm x 40cm x 20cm which is even smaller that what IATA standardizes as baggage allowance. Also, the airline charged a pretty high sum of â‚ ¬60 at the bag drop counters and boarding gate. Measures taken The charge for not checking in on line remains unchanged. The argument put forward by Ryanair is that if a passenger can come forth with his passport, he can check in online as well. This is one criticism that the company refuses to accept. They deny that the hidden charges are hampering company’s brand image and need to be tackled. ... Company chief says that they are actively participating in improvising on customer service and actively listening and responding. As a part of the initial steps towards better customer service, the company has reduced these charges to â‚ ¬30 at the bag drop counters and â‚ ¬50 at the boarding gate. The company also plans to put an end to hefty fines on baggage’s that weigh a little heavier or are just slightly larger. It also announced an allowance of a second carry in baggage that shall be limited by the measure of 35 x 20 x 20cm over and above the pre-existing 10 kg baggage allowance (â€Å"Ryanair Rolls Out More Customer Service Improvements†). Analysis The reasons provided for impositions for not checking online are unreasonable. People might not accept the reason that checking online is as cultural as carrying a passport while taking a flight. Technology has made online access easier. It shall be a matter of time until people get used to the idea of boarding online. Moreover, not all airlines view online check-in likewise. Until then, hefty fines on not checking in online is detrimental to company image. Strict rules on baggage size have been detrimental to company’s brand image. Complains have gone unheard over slight mismatches in size inviting heavy fine impositions. Such brand reputation goes a long way in bringing down customer count, word of mouth reputation spreads stronger and faster for factors that are unacceptable by consumers. In this view, small improvements in baggage allowances shall be welcomed but the change in consumer perception shall take long to change unless the fuss over extra handle size or extra wheels are not eliminated.

Revenue Recognition Essay Example for Free

Revenue Recognition Essay The revenue recognition principle is a foundation of accrual accounting and one of the main principles of GAAP. The revenue recognition principle is a set of guidelines that helps accountants to identify when a revenue event has taken place and how to appropriately record cash exchanges before, during, and after the revenue event. According to the revenue recognition principal, revenue must (1) be realized or realizable and (2) earned, in order to be recognized. According to the SEC revenue is realized when (1) Persuasive evidence of an arrangement exists, (2) Delivery has occurred or services have been rendered, (3) The seller’s price to the buyer is fixed or determinable, and (4) Collectability is reasonably assured. It is essential for the users of financial statements to know that the real revenues are recorded and disclosed and not fraudulent revenues. A constraint of GAAP that is relevant to the revenue recognition principle is the materiality principle. Fraudulent revenues will create misstatements that could have a material effect on the decisions of financial statement users. In 2002, WorldCom a telecommunication company, filed for bankruptcy. It was later revealed that the company was involved with improper accounting in two major forms. First WorldCom inflated revenues to increase profits, thereby increasing stock prices, and increasing the satisfaction of stakeholders. Second, the company understated line costs. Revenue is important to users of financial statements because it helps them evaluate a company’s performance and prospects. WorldCom violated the revenue recognition principle by creating an account that did not come from the operating activities of the company’s sales channel. WorldCom named this fictitious schedule corporate unallocated account. This action was unethical and illegal, and gave the company a very bad reputation. According to paragraph 25 of PCAOB Auditing Standard No. 5, because of its importance to effective internal control over financial reporting, the auditor must evaluate the control environment at the company. As part of evaluating the control environment, the auditor should assess the following, †¢Does managements philosophy and operating style promote effective internal control over financial reporting? Has the company developed sound integrity and ethical values, and more importantly, do all employees understand these values, particularly top management? †¢Does the Board or audit committee understands and exercises oversight responsibility over financial reporting and internal control? The control environment is what sets the tone for an organization and is the foundation for all other components of internal control. It provides discipline and structure and reflects the ethical values, integrity and competencies of the organization. The control environment is very important to effective internal control over financial reporting to an audit client like WorldCom, because good designs can prevent and detect frauds and errors. But because WorldCom had such a poor control environment, the company would require more testing for an audit. This shows that the board did not exercise oversight responsibilities over financial reporting or internal controls. According to PCAOB Auditing Standard No. 5 paragraphs 26 27, the top-side adjusting journal entries are when the executives record the entries, or when the accountants are asked by the executives to record the entries. A valid use of top-side journal entries is to allocate income or expenses from a parent company to its subsidiaries. However, top-side adjustments can also be used to improperly reduce liability accounts and increase revenue or decrease expenses. Companies undergoing mergers, acquisitions or restructuring are particularly susceptible to the fraudulent misuse of top-side journal entries. Necessary evidence to obtain include sales invoices, credit memos, customer master file list, analytical procedures, and accounting systems. In the auditing of WorldCom, we would require adjusting journal entries, the MonRev spreadsheets detailing revenue, the corporate unallocated schedule, the automated process for closing and consolidating operational revenue numbers, and propriety of a top-side journal entry made to their revenue account. We would also need the authorization of the CFO or any officers. Good ethics is very significant for an organization. When ethical dilemmas are not recognized there could be serious consequences that could lead to imprisonment. In addition, a company will lose its reputation instantly. Assuming that Lorenzo and Taranto knew that the entries being proposed by Scott Sullivan were fraudulent they should not have recorded the journal entries as they were directed. If WorldCom had a control environment where it took more than three employees to conspire to commit such a large fraud, and where the board checked on the corporate adjusting entries, this could have been prevented. Employees should be trained and guided by a code of ethics and observed with appropriate influences for violation

Economic Structure Of The Mafia :: essays research papers

The Mafia is viewed by many people as a bunch of gangsters like those that they might see on movies such as Goodfellas, The Godfather, or Donnie Brascoe. In all actuality the Mafia represents much more than that, it is an entity within itself. The original Sicilian Mafia was just a group of families controlling certain territories in which they each laid claim to. These families were headed by a dominant male and were usually in competition with other families. The members of these families would engage into various "illegal and legal businesses with each other and outsiders" (Fiorienti and Peltzman 38). In the introduction to The Economics of Organized Crime, Fiorentini and Peltzman claim that between the years of 1860and maybe ranging all the way to 1957, the "Mafia was not a membership organization but a natural outgrowth of culture, politics and law enforcement" (Peltzman 38). Many have tried to eliminate the Mafia from its’ "control" of the underworld and its’ stranglehold on politicians and government. Under the fascist movement in the late 20’s and 30’s of Cesare Mori, Mori tried to eliminate the Mafia in any way in which he could. This attempt at elimination was quite unsuccessful since the Mafia’s base was so far ranging. ""Arlachhi (1986 44-5) concluded in 1983 "there does not exist a centralized criminal organized called the Mafia… The cosca mafiosa is a simple organism but a solid one, without formalism or bureaucracy. Within it are neither statutory ordinances, initiation rites nor courts of judgment"" (Fiorienti and Peltzman 38). This is in contrast as to what others recognize as organized crime. In direct retrospect to his earlier writings, Arlacchi claims that, through interviews with Mafia members, there is a more formal organization within the Mafia and that the Mafia does have initiations. The United States Mafia definitely was different than the Sicilian Mafia when trying to generalize them. The American Mafia consisted of only around 24 families whereas the Sicilian Mafia consisted of hundreds of families. These families were much larger than their Sicilian counterparts and that the families were most definitely organized and formal. " A detailed case-study of one of these families and its legal and illegal activities as of 1970 (Anderson, 1979) found that the Mafia family itself was not a firm; rather, its members entered into various businesses on their own account" (Fiorentini and Peltzman 39).

The tremendous growth experienced

In Nigerian tertiary Institutions In the last two decade without a corresponding increase In bed space had resulted In acute shortage of rooms in the hostel thereby overstretching the capacity of the existing structures they were originally meant for. Hostel accommodation Is one of the essential factors in every learning environment. In Nigeria most Institution of higher learning are owned by the government as such accommodation cannot be adequately provided to cater for the highly populated Institutions, Inadequacy andInsufficient hostel accommodation has led to overcrowding In rooms and some students living outside campus which In turn affect their learning. Built-operate- Transfer (BOOT) emerged as one of the tool In helping to address the situation which becomes a burden to government. BOOT is a type of project delivery that involves different parties whom each contribute in order to see the success of the project. It is a private agreement to build and operate in a public infras tructure project.The consortia then secure their own finance to sponsor the project. The consortium then own, maintains and manage the facility for an agreed concessionary period and recover their investment through charges or toll free. After the concessionary period, the consortia transfer the ownership and operation of the project to the government or relevant authority. This study takes Federal College of education (Technical) Biochip as a case study.Government Ministries, such as Federal Ministry of Education who govern the affairs of the school were consulted. Questionnaire and verbal interview were employed in data collection. After the analysis it was found that construction of hostels under BOOT is yielding a positive impact. The findings should serve as a good baseline for the government in solving the accommodation problem and overcrowding in the higher institution of learning in Nigeria.Therefore there is need for the government to give more support to Public Private Par tnership sector so that accommodation problem will be solved. By Amnion The tremendous growth experienced in Nigerian tertiary institutions in the last two aced without a corresponding increase in bed space had resulted in acute structures they were originally meant for.Hostel accommodation is one of the essential factors in every learning environment. In Nigeria most institution of higher adequately provided to cater for the highly populated institutions, inadequacy and insufficient hostel accommodation has led to overcrowding in rooms and some students living outside campus which in turn affect their learning. Built-operate- Transfer (BOOT) emerged as one of the tool in helping to address the situation which

Essay on Surrealism and Harlem Renaissance Two Historical...

Running head: SURREALISM AND HARLEM RENAISSANCE Surrealism and Harlem Renaissance Two Historical Art Periods Elisa Montoya Western Governor’s University RIWT Task 1 May 13, 2013 SURREALISM AND HARLEM RENNAISANCE Comparing and Contrasting the Two Art Periods â€Å"Surrealism and Harlem Renaissance† 2 While there are many different historical art periods I will bring together two that I found to be extremely interesting. There are so many wonderful facts about all the different art periods that I’ve chosen to bring to life two â€Å"Surrealism and the Harlem Renaissance†. These art periods have many differences yet their evolution have many of the same reasons for existing. The artistic evolution of â€Å"Surrealism† commenced in France in†¦show more content†¦Ã¢â‚¬Å"The importance that art and culture played toward this goal cannot be overstated as During the Harlem Renaissance the utilization of artists, poets, and jazz music were employed instead of political means to achieve the goals of equality and civil rights† (Biography, 2012). The relationships between the two historical art periods existed in the French Colonies 3 territories belonging to the Caribbean and Africa. These French colonies native Black graduates whom verbalized French and regained their African heritage utilizing the values Harlem Renaissance and Surrealism. The ideals of the father of Surrealism â€Å"Andrà © Breton† rooted this evolution therefore linking Harlem Renaissance’s era of black intellectuals. Such as Richard Wright who eluded segregation and racism in the Amalgamated States by fleeing to France. Others included Claude Mckay as well as Langston Hughes. This evolution additionally known as the â€Å"Negritude evolution† utilized the ideals of the artists in accordance with the notions of surrealism. The similarities lie within the struggle to shatter the conventional norms and discernment of society with surrealism endeavoring to do so toward the prudish and aristocratic society that imbue the history of France leading up to the crusade. The HarlemShow MoreRelatedRIWT task 1 direction Essay example669 Words   |  3 Pagesimagination, values, and emotions. Introduction:    Works of art vary greatly across genres and time periods. Some works of the humanities seem to have originated from the minds of specific individuals or from social and cultural influences, while other works of art were influenced by the styles and characteristics of earlier periods and are often a continuation of or reaction to those artistic styles. For example, classical art from ancient Greece and Rome was revived during the neoclassicalRead MoreIwc1 Literature, Arts and Humanities Essay10028 Words   |  41 PagesIWC1 Test 1.02 Module Pre-Test Question 1: Multiple Choice The historical revival of Classical culture began during the: a) Middle Ages b) Renaissance c) Baroque Era d) Romantic Era Feedback: The correct answer is b. The historical revival of Classical culture began during the Renaissance. Question 2: Multiple Choice Which of the following was a key feature of ancient Chinese humanism? a) An emphasis on theoretical philosophy. b) A subordination of intellectual life to religiousRead MoreExploring The Different Values Placed On Art Works Essay9463 Words   |  38 PagesAS91487 3.6 Examine the different values placed on art works Mona Lisa – Leonardo Da Vinci 1506 - The Mona Lisa, 1503 - 1506, painted on poplar wood (77 x 53cm) with oil paint. This composition was created by Leonardo Da Vinci, a Quattrocento artist of the Italian Renaissance between the years of 1503 - 1506. The Mona Lisa is unquestionably acclaimed, with great artistic merit and value, to be the most highly revered, renowned painting. This form of art is a portrait, in which Leonardo Da Vinci hasRead MoreEssay about Summary of History of Graphic Design by Meggs14945 Words   |  60 PagesChapter 1: The Invention of Writing - From the early Paleolithic to the Neolithic period (35,000 BC to 4,000 BC), early Africans and Europeans left paintings in caves, including the Lascaux caves in Southern France. - Early pictures were made for survival and for utilitarian and ritualistic purposes. - Petroglyphs are carved or scratched signs on rock. - These images became symbols for what would be the first spokenlanguage. - Cuneiform – Wedged shaped writing, created in 3000BC. StartedRead MoreChapter 33 – Early 20th Century5648 Words   |  23 PagesChapter 33 – Early 20th Century Multiple Choice Identify the letter of the choice that best completes the statement or answers the question. ____ 1. Throughout history, artists have regularly served political ends by using their art to make visual statements. Which of the following artists has created an overtly political statement with his/her work? |a. |Dorothea Lange | |b. |John