International Accounting Standards Board Relevance

Introduction The ‘International Accounting Standards Board (IASB) develops relevant standards for different accounting practices’ (Saudagaran 2011, p. 27). The IASB also promotes the application and use of different accounting standards. This agency identifies, develops, supports, and approves various International Financial Reporting Standards (IFRSs).Advertising We will write a custom report sample on International Accounting Standards Board Relevance specifically for you for only $16.05 $11/page Learn More The IFRS Foundation monitors the operations and activities of the IASB. The IASB has been developing and promoting new IFRSs in an attempt to change the nature of accounting. This discussion explores how the IASB has become less relevant and representative today. How Representative and Relevant is the IASB? Many corporations and accountants are currently criticizing the role and relevance of this agency (Harper et al. 2012). For instanc e, the IASB released new accounting standards between 2011 and 2014. Such standards have the power to change the manner in which corporations record their revenues. According to Zeff (2012, p. 812), ‘such standards will force companies to speed up the rate of revenue booking’. These practices will also defer revenues. This approach can also result in new accounting scandals or frauds. The issue of Revenue Reporting (RR) is another source of controversy. This is undeniable because it is impossible to establish when a company gets its revenues. The other issue arises from the use of International Financial Reporting Standards. This practice will have numerous implications on many companies and countries. For example, ‘the new standards will affect revenues because companies will have to examine the implications of different taxation laws’ (Harper et al. 2012, p. 469). These new changes do not examine the implications of different trade-offs and political inte rferences. These standards will ensure every company loses its quality. This development ‘will also increase the costs of capital’ (Saudagaran 2011, p. 59). The above situation explains why these new changes might not produce the targeted goals. Every market has its economic frameworks and factors. This fact explains why such international standards will have numerous impacts on different markets (Zeff 2012). Those who are opposed to the transparency of the original standards might not get the best results. The best practice is focusing on new accounting practices that have the potential to produce positive results.Advertising Looking for report on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More These new accounting standards ‘have the potential to make the earnings of companies more volatile’ (Danjou 2014, p. 4). The standards will encourage more accountants and companies to change the time when they ear ned their revenues. Companies might incur numerous costs in an attempt to provide the required financial disclosures. The new practice will become extremely difficult for more companies. Most of these new rules will complicate the lives of different accountants and managers. As mentioned above, these new IASB accounting standards are detestable. The agency’s main goal was to identify new standards that can produce uniform accounting practices. However, this new move has not yielded much fruits. This is the case because such changes are currently under attack. This situation explains why the IASB has become less relevant today (Danjou 2014). This is the case because the new composition and governance of the IASB fails to consider the issues affecting different markets, regions, and companies (Zeff 2012). Conclusion The agreeable fact is that the IASB has been critical towards producing and supporting the most appropriate accounting principles. However, this idea of convergence will affect many corporations in different corners of the world. This problem explains why the agency should identify new changes. This approach will be critical towards making the IASB more relevant and representative. List of References Danjou, P 2014, An update on international financial reporting standards (IFRSS), https://www.ifrs.org/. Harper, A, Leatherbury, L, Machuca, A, Philips, J 2012, ‘The Impact of Switching to International Financial Stands on United States Businesses’, Journal of International Education Research, vol. 8, no. 4, pp. 467-472.Advertising We will write a custom report sample on International Accounting Standards Board Relevance specifically for you for only $16.05 $11/page Learn More Saudagaran, S 2011, International Accounting: A User Perspective, CCH, New York. Zeff, S 2012, ‘The Evolution of the IASC into the IASB and the Challenges it Faces’, The Accounting Review, vol. 87, no. 3, pp. 807-837. This report on International Accounting Standards Board Relevance was written and submitted by user Rodolfo G. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

From Russia With Lov Essays

From Russia With Lov Essays From Russia With Lov Essay From Russia With Lov Essay From Russia With Love, is a James Bond film created in 1963. It pits James Bond, the British secret agent at his best against the Russian organization SPECTRE.From Russia With Love is the second film in the long running Bond series of films. This film is the successor to Dr No, and many critics argue that these two are among the best of the Bond films, with memorable scenes, solid storyline, memorable villains and acting (Sean Connery as James Bond especially).James Bond was the creation of Ian Fleming, who began writing his first story Casino Royale while on his Jamaican hideaway. After almost a decade, his stories were turned into a movie, Dr. No in 1962 which was directed by Albert Broccoli and Harry Saltzman, although Ian Fleming still had an influence on the movies.Ian Fleming described Bond as an interesting man to whom extraordinary things happen. This is why he chose the name James Bond, as it seems anonymous, even though James Bond is far from anonymous symbolizing a very up per class person with a good taste in cars, cigarettes and wines.The movie, From Russia with Love, was created in 1963, in the middle of the car war. Thus, it was very much influenced by the historical happenings at the time.At the time, tensions were quite high with the allies and the communists, particularly between the USA and the USSR.At the time, the USSR was viewed on by the western world as communist, and communist was seen as evil. Therefore the USSR was seen as evil by most of the western world. This is shown in the movie quite deliberately, as the Russians are depicted as the bad guys, while the British are shown as the heroes and the good guys.The movie is a typical good against bad scenario. However, unlike megalomaniacs seen in other Bond films, the villains, the Russians, arent after world domination, but something significantly less a decoding device.The plot is fairly complicated, but basically involved the SPECTRE organization, which is after the decoding device, u se Bond and cipher clerk Tatiana Romanova as pawns. Once Bond has obtained the decoding device from Tatiana, SPECTRE thug Red Grant is to take it from him, leaving behind him a corpse.This shows that the Russians will go to any lengths, even using their own people to achieve the end result even when its just to get a decoder. This again makes them look evil and ruthless.The movie begins with a chess tournament, between one of SPECTREs operatives Kronsteen, a chess master who has meticulously plotted every move and weighed all alternatives. He plays a British opponenet, which shows that during the Cold War competition took many different forms, and that conflict wasnt through battles but rather each country proving themselves, as the Russians try to prove themselves superior in chess to establish credibility. So competition took the form of many things such as sports, however it also took the form of the technology or arms race.Both Russia and the allies wanted to prove that their technology was more advanced and were all trying to get ahead.This can be seen in Qs technology, as the British are shown as far more advanced with all the spy technology being used. This is being used as propaganda, to show the Russians as inferior.The film as a whole can be seen as propaganda in many ways. The British are continually shown as superior to the inferior Russians, through technology and tactics. The Russians plans are quickly foiled by Bond, while the Russians are made to look thick at times, for example not noticing the periscope in the office. Or they look inferior in any fight scene, with James Bond easily dispatching on any assailants.Apart from looking inferior the Russians also look evil, as they are bad guys as mentioned before. However, all the Russians are dressed in black or dark clothes when compared to the light clothes the British wear. The west, in the form of Bond is made to look suave while the Russians are incompetent and thick at times.Further more t he Russians are shown to be without morals. They use their own people to gain an advantage, as seen is using Tatiana. However, they also use the Bulgarians.The Bulgars are their allies, however the Russians use them to attack the British allies, the Turks. When in the gypsy town, the Bulgars launch an attack simply to kill one man. This shows that the Russians dont care about them, as they simply use them to achieve one goal showing no morals.The Turks, and the gypsies are also a representation of satellite states.Although the movie seems to be full of propaganda, the movie was also made for the purpose of entertainment which can be seen from the eccentric villains and the exaggerated fight scenes, as well as the spy theme and all the gadgets on offer such as the suitcase. The movie is a classic Bond movie, with all the gadgets, the somewhat complex plot and of course the Bond girl Tatiana, something no Bond movie would be without.Overall, the movie is a blend of entertainment and propaganda. From exaggerated fight scenes, to the British constantly foiling every Russian move. There is no doubt that the cold war had significance on this movie, as it is reflected throughout it in many ways.The film tries to legitimise the ideology of capitalism and democracy, trying to show communism as being bad or evil. Although the film is fantasy, fantasy can very easily be interpreted as reality.

Six Idioms with Dozen

Six Idioms with Dozen Six Idioms with Dozen Six Idioms with Dozen By Maeve Maddox The English word dozen comes from French douzaine, which in turn comes from Latin duodecim: â€Å"two plus ten.† It occurs in several English idioms. 1. cheaper by the dozen: costing less when bought in quantity. The expression appears on the Google Ngram Viewer in the 19th century, but its usage rises significantly beginning in 1942. The novel Cheaper By the Dozen by Frank Gilbreth, Jr. and Ernestine Gilbreth Carey was published in 1948, and the popular movie version based on it (starring Clifton Webb and Myrna Loy) was released in 1950. 2. a baker’s dozen: thirteen instead of twelve In the Middle Ages, bakers were discouraged from cheating their customers by strict weights and measures laws. Lacking precise modern equipment, medieval bakers couldn’t be sure that every loaf that came out of their ovens would be identical in weight. To protect themselves from being fined, they threw in a little extra with each order. Two other expressions used to mean â€Å"thirteen† are devil’s dozen and long dozen. 3. by the dozen: in large quantities, not necessarily in units of 12. For example, the following headline uses the expression to mean â€Å"in large quantities: â€Å"Applications by the Dozen, as Anxious Seniors Hedge College Bets† 4. daily dozen: a short set of daily physical exercises, performed in sets of 12. The phrase originally referred to a set of 12 callisthenic exercises devised by Yale football coach Walter C. Camp (1859-1925). The Google Ngram Viewer shows the phrase peaking in 1928 and then dropping off. 5. to talk nineteen to the dozen: to talk endlessly or at great speed. The fast talker says nineteen words for every twelve that a person speaking at normal speed would say. Although not an idiom, a commonly heard expression is â€Å"the Dozens.† 6. the Dozens: a game of spoken words between two contestants in which participants insult each other until one gives up. The insults may refer to the other player’s intelligence, appearance, and character, or to family members, particularly the other person’s mother. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:35 Synonyms for â€Å"Look†Latin Words and Expressions: All You Need to KnowPreposition Review #1: Chance of vs. Chance for

Evaluation a movie Essay Example | Topics and Well Written Essays - 750 words

Evaluation a movie - Essay Example ng, imaginative direction, able performances and stunning visual effects which have all contributed to create a unique impression on the viewer’s mind. Christopher Nolan has written and directed Inception. The film’s chief protagonist, the thief: Dom Cobb (enacted by Leonardo DiCaprio) is endowed with a special power of invading people’s dreams and stealing their ideas. Instead of stealing things, he steals people’s visions. Cobb is able to enter the subconscious levels of the mind of his victims and gather information about their deepest thoughts, ideas and imaginations. Therefore, he is a valued resource in the domain of corporate spying activities since Cobb can access information which cannot be gathered by even computer hackers. However, by a sudden turn of events, the thief loses all his possessions. In a frantic effort to seek redemption, Cobb engages himself in a final mission along a group of specialists. However, this time they are require to implant an idea in a human mind instead of stealing one from it. The success of this mission would add a new dimension in the domain of psychological surveillanc e. Realizing the importance of their mission, Cobb and his team plan their actions intricately and gather all the instruments for executing the operation. However, their efforts are countered by an evil enemy who seems to possess all prior information about their plan of action and has devised suitable methods to thwart the assignment. The film portrays the altercations between the two groups and who finally emerges successful in completing their respective mission. Though it is mainly a science fiction, Inception has â€Å"drama, adventure, mystery, suspense, action as well as fantasy† skillfully weaved into its plot. Being a psychic science fiction, Inception relies heavily on special effects to create the desired impact on the viewer’s mind. Paul Franklin was the visual effects supervisor of the movie. He has utilized computer-generated imagery

Dinner With Friends Essay Example | Topics and Well Written Essays - 1000 words

Dinner With Friends - Essay Example The play presents to the audience characters at various levels of life (Margulies 7). The play portrays Beth as an emotional character whose emotions seem to drive her life. Since she is an antithesis to Karen, she does not understand the art of cooking. She concentrates on her immense emotions instead of her coherent thoughts. She does not initiate persuasive communication with her husband, which leads her husband to be untrustworthy to her. Communication becomes crucial to couples as this character depicts (Margulies 13). Beth’s character of exploitation is evident at the first scene, as she seems to look to Karen on various occasions. At the first scene, Karen and Gabe returns from their visit to Italy and passes by Beth’s place. After cooking dinner, they narrate stories to Beth who feigns her concentration. She cannot hide her emotions, as her friends recognize her emotions from her appearance in the face (Margulies 17). She eventually cries. This scene depicts her emotional trait, which she is not capable of hiding. At another encounter, her husband, comes in late and finds that Beth told their friends of the breakup. After an argument, she is not able to control her emotions leading her to slap Tom in the cheek. These scenes depict Beth’s character. Her emotions throughout the play occur by her facial expression. The physique of Beth is such that she has black long hair with white face (Margulies 21). She has a middle height and normal weight. She is at her forties in terms of her age. Though she presented her husband as the problem in their relationship, her behavior made Tom make the decision of leaving her. She failed to care for her spouse. In the play, Tom informs Gabe of Beth’s failure to make love with him a situation that led Tom to seek those needs elsewhere (Margulies 22). Beth is an insensitive character because she does not easily understand why Tom intends to divorce her. From Tom’s narration of the reasons for

Descriptive Writing Essay Example for Free

Descriptive Writing Essay I could feel a gentle warm breeze that was blowing in from the west, bringing with it a mouth-watering smell of strawberry ice cream. Also with the wind came the enchanting smell of fresh salty air mixed with another smell that I didn’t recognise. The active bustling metropolitan was surrounded by rolling emerald green hills, giants watching over me. In the centre of the city sat a colossal thirty storey skyscraper made purely out of glass and reinforced steel. The city faced the never ending topaz sea: it stretched all the way up to a calm and pleasant lake which glittered over a mile away in the distance. The north section of the city was taken up by imposing skyscrapers and a humming metropolitan of lights and music; a huge building encrusted completely with multi-coloured gems that bathed the city in the reflective luminosity. Nestled at the bottom of the skyscrapers were dozens of magnificent and completely unique cafe’s and bars. The first cafe at the top was a marble building that looked like a mausoleum, with heavy columns. The second bar was completely different- a million lights flashed from every surface. The third cafe was a long, low building with the front made completely of glass that was patterned with hundreds of different patterns, and it had beanbags inside and low coffee tables. Another cabin was covered in flowers that had grown on the walls and doorway and another spectacular cabin was made of solid gold that seemed to glow in the sunlight.

One Of The Weaknesses Of The N :: essays research papers

One of the weaknesses of the novel, Pride and Prejudice is that the characters are divided up between those you like and those you don’t. Discuss. The characters found in the novel, Pride and Prejudice, by Jane Austen, are easily contrasted. While some characters are likeable, we have others who are seen as silly and petty. Thus, we have strong differences between the various characters, who present to us the nature of society in those times. The reflection of the 19th Century through the characters, does not detract from the novel in any way, but actually increases its complexity.   Ã‚  Ã‚  Ã‚  Ã‚  Elizabeth, is clearly one of the most likeable characters in the novel. With her wit, charm and charisma she is in all senses an ‘accomplished woman’. Elizabeth is a strong-minded and courageous character, who was not afraid to stand up to others. â€Å" I felt that you were the last man in the world whom I could ever be prevailed on to marry.†, (Ch. 34) she exclaims in response to Darcy’s initial proposal. However, with all her strong-mindedness, her courage is still shown when she admits that she is wrong after she read Darcy’s letter of explanation and said: â€Å"But vanity, not love, has been my folly.† Through this realisation, we see that Elizabeth does not have the stereotypical nature of the majority of the people in her society, who, in contrast are unable to recognise their own faults.   Ã‚  Ã‚  Ã‚  Ã‚  Vastly contrasted to Elizabeth, we have the comical Mr.Collins, who lacks the self-reflection and self-awareness that is evident in Elizabeth. One trait Mr. Collins surely portrays is that of self-importance. It never occurred to him that Elizabeth would refuse his marriage proposal, and when she does, he can only say: â€Å"†¦it does not appear to me that my hand is unworthy your acceptance†¦Ã¢â‚¬ . Mr Collins’ proposal was extremely serious, as he really believed that he was a good catch, and therefore he was mortified when Elizabeth turned him down. Mr.Collins continually amuses the reader with his ironically ‘wise’ discussions in which he attempts to convey his prestige in Rosings. In a letter to the Bennets after the scandal with Lydia and Wickham, he writes: ‘I am truly rejoiced that my cousin Lydia’s sad business has been so well hushed up, and am only concerned that their living together before the marriages took place, should be so generously known.’ Mr.Collins is so ironically naive that he incessantly thinks that his opinion will be respected and deemed correct, by all. One Of The Weaknesses Of The N :: essays research papers One of the weaknesses of the novel, Pride and Prejudice is that the characters are divided up between those you like and those you don’t. Discuss. The characters found in the novel, Pride and Prejudice, by Jane Austen, are easily contrasted. While some characters are likeable, we have others who are seen as silly and petty. Thus, we have strong differences between the various characters, who present to us the nature of society in those times. The reflection of the 19th Century through the characters, does not detract from the novel in any way, but actually increases its complexity.   Ã‚  Ã‚  Ã‚  Ã‚  Elizabeth, is clearly one of the most likeable characters in the novel. With her wit, charm and charisma she is in all senses an ‘accomplished woman’. Elizabeth is a strong-minded and courageous character, who was not afraid to stand up to others. â€Å" I felt that you were the last man in the world whom I could ever be prevailed on to marry.†, (Ch. 34) she exclaims in response to Darcy’s initial proposal. However, with all her strong-mindedness, her courage is still shown when she admits that she is wrong after she read Darcy’s letter of explanation and said: â€Å"But vanity, not love, has been my folly.† Through this realisation, we see that Elizabeth does not have the stereotypical nature of the majority of the people in her society, who, in contrast are unable to recognise their own faults.   Ã‚  Ã‚  Ã‚  Ã‚  Vastly contrasted to Elizabeth, we have the comical Mr.Collins, who lacks the self-reflection and self-awareness that is evident in Elizabeth. One trait Mr. Collins surely portrays is that of self-importance. It never occurred to him that Elizabeth would refuse his marriage proposal, and when she does, he can only say: â€Å"†¦it does not appear to me that my hand is unworthy your acceptance†¦Ã¢â‚¬ . Mr Collins’ proposal was extremely serious, as he really believed that he was a good catch, and therefore he was mortified when Elizabeth turned him down. Mr.Collins continually amuses the reader with his ironically ‘wise’ discussions in which he attempts to convey his prestige in Rosings. In a letter to the Bennets after the scandal with Lydia and Wickham, he writes: ‘I am truly rejoiced that my cousin Lydia’s sad business has been so well hushed up, and am only concerned that their living together before the marriages took place, should be so generously known.’ Mr.Collins is so ironically naive that he incessantly thinks that his opinion will be respected and deemed correct, by all.

Violent and Vulgar Rap Lyrics

VIOLENT AND VULGAR RAP LYRICS What happened to censorship? â€Å"Then shall we allow our children to listen to any story anyone happens to make up, and so receive into their minds ideas that often the very opposite of those we shall thing they ought to have when they are grown up? † Plato, The Republic While Plato may not have had rap music to contend with, he posed a question that could be a leading concept for a society concerned with the impact of today’s music on its kids.In truth, Plato would note a archetype shift from a culture that put their family’s social, emotional, and spiritual well being as primary; to a society that is enslaved to whoever or whatever nets the mighty dollar gets to make decisions regarding what is right for our youth. Let us begin with censorship. Most freedoms are taken for granted, because they always seem to be in effect. Censorship keeps freedoms in check, or so it should. There are some things that are not suitable for the whol e population. Children should not be exposed to vulgar or violent media.The young impressionable minds of our youth should not be exposed to media that promotes relaxed morals, risky sexual behavior, substance abuse, and the glorification of being a violent criminal. There are a lot of arguments regarding censorship, pro and con. I am willing to bet that those opposed to censorship of vulgar music do not have small children, specifically daughters. There are a lot of reasons to support censorship to protect our youth and our future. But those in control, those making major profits from the offensive media, only have their fat bank accounts to protect-not our precious children.On the following pages, I am going to submit some evidence that shows what effects rap music has had on our youth. I am also going to show you some examples of how this insult to our children’s minds, growth and healthy development has been allowed to continue. And finally, since the power’s that be are so hard to stop-I am going to propose a solution that we, as citizens, parents, and teachers can do to help gain some of our power back in educating our youth. The federal government and the states have long been permitted to limit obscenity or pornography. (Deflem) ] While the Supreme Court has generally refused to give obscenity any protection under the First Ammendment, pornography is subject to little regulation. However, the exact definition of obscenity and pornography has changed over time. In fact, federal obscenity law in the U. S. is highly unusual in that not only is there no uniform national standard, but there is an explicit legal precedent (the â€Å"Miller test†) that all but guarantees that something that is legally obscene in one jurisdiction may not be in another. In effect, the First Amendment protections of free speech vary by location within the U. S. , and over time.The â€Å"Miller Test† has 3 basic guidelines for the trier of fact: (a). W hether ‘the average person, applying contemporary community standards would find that the work, taken as a whole, appeals to the *prurient interest, (b). Whether the work depicts or describes, in a patently offensive way, sexual conduct specifically defined by the applicable state law. (c). Whether the work, taken as a whole, lacks serious literary, artistic, political, or scientific value. (The First Amendment, Miller vs Californie,1973) An great example of the ambiguity of the Miller Test was during the 2Live Crew obscenity trial in 1991.Legal scholars have argued against each and every decision the Judge Gonzales made when he used to Miller Test during the first trial when he ruled in favor of the plaintiff and found 2Live Crew guilty of violating obscenity laws. First, it was argued that the Judge’s determination of the relevant community and its standards was overtly subjective. The Judge decided upon a geographical concept of community, but this was inappropriate because the fact that people live in close physical proximity does not automatically suggest that they share common values.Judge Gonzalez was also inconsistent in determining, on the one hand, that the considered community is generally more tolerant than others, and, on the other hand, that he could rely on his personal knowledge of the community standards which he never defined, of which he did not say whether they could change over time, and of which he did not determine the defining criteria. Second, the three standards of the Miller test (prurient interest, patently offensive, lacking serious value) were not met.With regard to determination of the album’s prurient interest, it was argued that there was no clear intention on the part of 2 Live Crew to lure hearers into sexual activity, and, referring to the profit-making motive of the rap band, Judge Gonzalez ignored that motive was irrelevant in aesthetic maters. Next, the patently offensive character of the â€Å"Nastyà ¢â‚¬  album was decided upon as the result of a misinterpretation of the lyrics, based upon Gonzalez’ arbitrary determination of â€Å"the† community standards. Actually, the lyrics of 2 Live Crew’s music should not be taken literally as they are comedic parodies in a culturally specific language.Also, music does not appeal to the intellect but to human emotions and imagination. Finally, the Judge’s ruling that â€Å"Nasty† did not have any serious artistic value was by definition mistaken since the â€Å"as a whole† test fails automatically in the case of a recording which after all always has some serious elements (the Judge never heard all the songs). Judge Gonzalez particularly failed to take into account Professor Henrey Louis Gates’s testimony which indicated the specific artistic style of the â€Å"Nasty† recording.Long pointed to the call and response style, the tradition of â€Å"doing the dozens† (a word game with insults), and the meaning of â€Å"boasting† as part of this type of rap music. Judge Gonzalez thus completely ignored the specific African American cultural values that are manifested by the album. Gates testified on behalf of Navarro, arguing that the material that the county alleged was profane actually had important roots in African-American vernacular, games, and literary traditions and should be protected. [ (Deflem) ] What a slipper slope.Not to mention â€Å"the prosecution suffered a setback when Judge June L. Johnson of Broward County Court agreed with the defense that a transcript of the tape contained comments that might distract the jurors and said that it could not be admitted as evidence†. [ (RIMER) ] When Joanne Cantor was asked to comment on Freedom of Speech issues at a Madison Civics Club dinner on October 12, 2002 this is what she had to share, â€Å"Many people have noted that corporate interests control what gets discussed in the media, and one place where this is obvious is the controversy over the media's effects on children.Research shows that violent television, movies, videogames, and even commercials can produce serious harmful effects on children, such as promoting violent behaviors and inducing intense anxieties. Parents need this information so they can make informed choices about their children's viewing, but the media use their corporate power to censor information that might damage their profits. At the same time, these corporations raise First Amendment concerns when solutions that might help parents are proposed. † Here are the examples of what she was referring to: 1.In 1997, I participated in a taping of The Leeza Show. On that show, parents were highly critical of the TV industry's new age-based rating system that was supposed to help them block harmful content using a device called the V-chip. NBC, which opposed making changes in the rating system, refused to let that program air. And five years later, they still have not gone along with the compromise that the other stations adopted. 2. After the National Institute on Media and the Family released a list of the 10 most violent video games, they were sued by the manufacturer of one of the games on the list.Although the lawsuit was eventually dropped, the costly process caused the organization's liability insurance to double, and they were subsequently lucky to get any insurance at all. 3. The Center for Successful Parenting produced a documentary on the effects of media violence for Court TV, a cable channel that is owned by Time-Warner. Before the program could air, the producers were told to remove the mention of Time-Warner's products. They were also required to include remarks by lobbyist Jack Valenti, who claimed that the research showing harmful effects was inconclusive. (Joanne Cantor) ] These are just a few of many examples of corporate interests using their muscle to restrict the free flow of information to parent s. They say that it's up to parents, not the media, to raise their children. But they make harmful products, which come into our homes automatically through television and radio and the internet. They market them to children too young to use them safely, and they try to keep parents in the dark about their effects. There are many studies that show the effects of violent and vulgar lyrics on our youth.The studies are too numerous to dispute and the results are pretty much the same. Teen pregnancy, STD’s are on the rise and although some studies indicate a drop in crime- they don’t’ show you the rise in crime in offenders under the age of 19, which is significant. I don’t want to go into all the statistics and the sources. I want to focus, instead, on the plan to use knowledge to empower ourselves and our youth-It’s called Media Literacy. The impact of media is critical, especially when it comes to the socialization of our children. Dr.Renee Hobbs wr ites that, â€Å"Media messages are representations of social reality, defined as perceptions about the contemporary world, which are shared among individuals. Messages also represent the social realities of times and places far removed, and help us make sense of the past, present and future. People need the ability to judge the accuracy of particular messages, which may or may not reflect social reality† (Handbook of Research on Teaching Literacy Through the Communicative and Visual Arts, 1998). few understand that media literacy consists of teaching about media as well.So the problem is clear: our students are growing up with media messages, messages that fill the bulk of their leisure time and provide them with information about who to vote for and what consumer decisions to make. Yet students receive little to no training in the skills of analyzing or evaluating these messages, many of which make use of language, moving images, music, sound effects, special visual effects and other techniques that powerfully affect our emotional responses. Educator’s are still focusing on historical context of the past, when cultural survival depended upon the mastery of the printed word.While these skills are even more important today, language is only one of a number of symbol systems which humans use to express and share meaning. Changes in communication technologies over the past 100 years have created a cultural environment that has extended and reshaped the role of language and the written word. Over the past decade, there's been a lot of discussion about how to best help teachers, parents and students be more critical consumers of the media. Quite logically, this response has been called â€Å"media literacy. Media scholar David Considine describes media literacy: â€Å"In an age when most Americans get most of their information from television, not textbooks, pictures not print, we need a wider definition of what it means to be literate. [Media lite racy], then, is an expanded information and communications skill that is responsive to the changing nature of information in our society. It moves from merely recognizing and comprehending information to the higher order critical thinking skill implicit in questioning, analyzing and evaluating that information† (Telemedium, Fall 95).Because the presence of media has become so accepted, we mistakenly presume that consumers of media are able to decode, deconstruct and digest media messages. Most of us received considerable teaching on how to interpret the written word, but we've had zero preparation for â€Å"reading† media messages. In an age when most Americans get most of their information from television not textbooks, pictures not print, we need a wider definition of what it means to be literate. Many of us grew up hearing the proverbs and adages like these: You Can't Judge a Book By Its Cover, A Picture is Worth a Thousand Words.These words are even truer today in a n age not only of computers and telecommunications but of virtual reality and imageneering. Today's technologies represent a startling fusion of sight and sound that frequently make it difficult for us to discern illusion from reality, fact from fiction. Special effects like those seen in movies like â€Å"JFK† and â€Å"Forrest Gump† merge the past with the present, color with black and white, the dead with the living, fact with fiction in such a way that the real truth can often be confused with the reel truth.Censorship and the welfare of our youth can not compete with big business, all we can do is try to arm ourselves and our children with the knowledge and understanding to correctly comprehend the messages that are being spewed from the media. With that power we may not be able to control what our children hear and see, but we can protect them with the knowledge of the motives of the messages. BIBLIOGRAPHY Deflem, Mathieu. Rap, Rock, and Censorship: Popular Cultu re and the Technologies of Justice. Paper presented at the annual meeting of the Law and Society Association, Chicago, May 27-30.Chicago, 1993. Joanne Cantor, Pd. D. â€Å"Who's Freedom of Speech is it Anyway? † Madison Civic's Club. Madison: Joanne Cantor, Ph. D, 2002. Kirchheimer, Sid. WebMD Health News. 3 March 2003. 1 April 2011. Piotrowski, by Tom. â€Å"Media messages†¦ more than meets the eye? † The Center for Parent/Youth Understanding (2003). RIMER, SARA. â€Å"New Yorimesk T. † 17 october 1990. New York Times Archives. 22 April 2011 .

Comparing IFRS to GAAP Essay

In the Accounting industry, there are various principles and guidelines by which financial accountants, analysts, and organizations need to abide by. The International Accounting Standards Board (IASB) issues standards (IFRS) that have been adopted by the United States and several countries outside of the U.S. (Kimmel, Weygandt & Kieso, 2010). The IFRS along with Generally Accepted Accounting Principles (GAAP), professionals in the accounting industry use these guidelines as a baseline on which accounting practices are built upon. These standards are governed by the Securities and Exchange Commission (SEC) which ultimately oversees U.S. financial markets and accounting standard-setting bodies. Moving forward, the elements of IFRS and GAAP will be discussed to illustrate the similarities and differences and how it relates to Accounting and used in business practice. IFRS 8-1: Fair-Value Measurement Fair value measurements provide users of financial statements with an accurate picture of the value of a company’s assets. Both IFRS and GAAP require firms to include information regarding fair value measurements practices in the notes of financial statements. Under either system, companies will be required to report assets at either book value or fair value, depending on the situation. As a general rule of thumb, all assets in the same class must receive the same valuation treatment. In regards to the value of receivables, IFRS uses a two-tiered method that first analyzes individual receivables, and then looks at receivables as a whole to determine if there is any impairment. (KPMG, 2012). Comparing IFRS to GAAP Essay IFRS 9-1: Component Depreciation Component depreciation happens when an asset has fundamentally different parts that should be depreciated with different treatment. Under IFRS, firms are required to use component depreciation if the parts of the asset offer varying patterns of benefit. The reasoning behind this is that it provides a clearing picture of the asset’s book value. This method is also permitted under GAAP, but U.S. companies rarely use it in practice (Ernst & Young 2012) IFRS 9-2: Revaluation of plant assets The reevaluation of plant assets can be defined as the process of change values from book value to fair value. This process is required in the event that there have been substantial economic changes in the market have occurred. For example, if a company purchased a building 10 years ago and it has appreciated due to a real estate boom, it can be reevaluated to fair value. If an asset is to be reevaluated under IFRS, it is required that all assets in its class must be treated with the same valuation method. This ensures that companies maintain consistency in valuations for the same types of assets. IFRS 9-3 Product Development Expenditures Companies that utilize GAAP standards are required to expense all research and development costs by reporting them on the income statement. In contrast, IFRS only places this requirement on research costs. Once technological viability has been reached, it is optional for a company to start reporting development costs as capital expenditures. This allows the costs to be depreciated over the useful life that the technology provides (Brice, 2009) Comparing IFRS to GAAP Essay IFRS 10-2 Contingent Liability In the most basis sense, a contingent liability is an obligation that has a probability of occurring in the future. These items will not be included in financial statements, but should be disclosed within the notes. The company will also be required to measure the nature of the contingent liability in subsequent accounting periods. (Ernst & Young 2014) Imagine an oil company  that was involved in an accidental oil spill in the Pacific Ocean. An example of a contingent liability would be potential fines imposed by the Union for environmental violations. The company may not know the extent of the fines yet, but they should be disclosed as a contingent liability in the notes. Because the fines can be predicted, it is necessary to report the information to users of the financial statements. IFRS 10-3 Similarities and Differences in Accounting Liabilities The basic principles of accounting for liabilities between GAAP and IFRS nearly identical, but there are several minor differences. On the balance sheet, GAAP requires liabilities be reported in order of liquidity, while IFRS requires reverse order of liquidity. When it comes to reporting interest expenses, GAAP permits both the effective interest rate method and the straight-line method; however IFRS will only allow the effective interest rate method. Furthermore, IFRS has special rules for contingent liabilities, which is not a requirement under GAAP. In the grand scheme, the differences between IFRS and GAAP are fairly small. Each has specific requirements related to the reporting of assets and liabilities, which can result in slightly different financial results. Both FASB and IASB are working actively to modernize their accounting rules with changes in the evolving business climate. In summary, both systems are important for maintaining high quality accounting standards in the global economy. Comparing IFRS to GAAP Essay References Jerry J. Weygandt – Paul D. Kimmel – Donald E. Kieso – Financial Accounting – Hoboken – John Wiley and sons inc. – 2011 – 7th Ed Retrieved from: http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CPA/Sep/DevCosts. Retrieved from: http://www.ey.com/GL/en/Issues/IFRS/IFRS-Overview KPMG. 2012. IFRS Compared to US GAAP: An Overview. KPMG

Enthymeme - Definition and Examples

Enthymeme s In rhetoric, an enthymeme is an informally stated syllogism with an implied premise. Adjective: enthymemic or enthymematic.  Also known as a rhetorical syllogism. Enthymemes are  not merely truncated syllogisms, says Stephen R. Yarbrough. Rhetorical enthymemes reach probable, not necessary conclusions- and they are probable, not necessary, simply because they cannot be governed by the relation of implication, as are all  syllogisms (Inventive Intercourse, 2006). In the Rhetoric, Aristotle observes that enthymemes are the substance of rhetorical persuasion, though he fails to offer a clear definition of the enthymeme. Etymology From the Greek enthymema, piece of reasoning Examples and Observations With a name like Smuckers, it has to be good.   (slogan of Smuckers jams, jellies, and preserves)[M]y parents decide to buy my brothers guns. These are not real guns. They shoot BBs, copper pellets my brothers say will kill birds. Because I am a girl, I do not get a gun.(Alice Walker, Beauty: When the Other Dancer Is the Self. In Search of Our Mothers Gardens. Harcourt Brace, 1983)If you have been healed or saved or blessed through TBN and have not contributed . . . you are robbing God and will lose your reward in heaven.   (Paul Crouch, co-founder of the Trinity Broadcasting Network, quoted by William Lobdell, The Week, Aug. 10, 2007)One of the Soviet Georgias senior citizens thought Dannon was an excellent yogurt. She ought to know. Shes been eating yogurt for 137 years.   (1970s television advertisement for Dannon Yogurt)If its Bordens, its got to be good.   (advertising slogan)Want him to be more of a man? Try being more of a woman!   (advertising slogan for Coty perfum e) An Abbreviated Syllogism In modern times, the enthymeme has come to be regarded as an abbreviated syllogismthat is, an argumentative statement that contains a conclusion and one of the premises, the other premise being implied. A statement like this would be regarded as an enthymeme: He must be a socialist because he favors a graduated income-tax. Here the conclusion (He is a socialist) has been deduced from an expressed premise (He favors a graduated income-tax) and an implied premise (either [a] Anyone who favors a graduated income-tax is a socialist or [b] A socialist is anyone who favors a graduated income-tax).  (Edward P.J. Corbett and Robert J. Connors, Classical Rhetoric for the Modern Student, 4th ed. Oxford University Press, 1999) The Persuasive Power of the Enthymeme Aristotle appreciated the persuasive power of enthymeme because he was well aware that when it comes to everyday speaking and writing, an argument doesn’t have to be watertight to be taken seriously. In his treatise On Rhetoric, he offered three important tips to would-be persuaders. What your audience thinks of you really mattersif they don’t trust you, you’re toast [ethos]. What you say, or write, has to make people feel something [pathos]. And your argument must be put together with a particular audience in mind because an argument aimed at every target inevitably misses all of them.The  guess what’s in my head  component of enthymeme makes listening to a speech fun for an audience. And by inviting them to supply the missing piece of an argument, enthymeme fosters a bond of intimacy between speakeror writerand audience. An audience that is actively involved in the creation of a shared messageespecially one that reflects their beliefs and prejudicesi s much more likely to feel the rightness of what is being argued than one that isn’t. For Aristotle, enthymeme was the flesh and blood of proof. Little wonder professional persuaders of all flavors just can’t get enough of them.  (Martin Shovel, Enthymeme, or Are You Thinking What Im Thinking? The Guardian [UK], April 9, 2015) Antonys Enthymeme in Julius Caesar In that form of enthymeme in which one of the premises is omitted, there is a strong tendency to accept the conclusion without scrutinizing the missing premise on which the argument rests. For example, the plebians, swayed by Antony speaking of Caesar, readily take for granted the conclusion he desires: Plebian: Markd ye his words? He would not take the crown. Therefore tis certain he was not ambitious.[William Shakespeare, Julius Caesar III.ii] They do not question the implicit major premise, A man who refuses a crown is not ambitious. They regard the conclusion as certain.  (Sister Miriam Joseph, Shakespeares Use of the Arts of Language, 1947. Reprinted by Paul Dry Books, 2005) President Bushs Enthymeme In an enthymeme, the speaker builds an argument with one element removed, leading listeners to fill in the missing piece. On May 1, speaking from the deck of the USS Abraham Lincoln, President Bush said, The battle of Iraq is one victory in a war on terror that began on September the 11th, 2001, and still goes on. . . . With those attacks, the terrorists and their supporters declared war on the United States. And war is what they got. This is classic enthymematic argumentation: We were attacked on Sept. 11, so we went to war against Iraq. The missing piece of the argumentSaddam was involved in 9/11didnt have to be said aloud for those listening to assimilate its message.  (Paul Waldman, Washington Post, September, 2003) The Daisy Commercial In 1964, politics flip-flopped, and the choice became Vote Democratic or Die. One of the most controversial commercials ever made showed a pretty little girl, all innocence, picking petals off a daisy in a field. In a small, sweet voice, she counts the petals as she pulls them off, One, two, three... When she gets to ten, the picture is frozen, and a mans grim voice begins to count back down from ten (as in a nuclear blast countdown). At zero, the scene dissolves into a nuclear holocaust. Over the mushrooming cloud President, Lyndon Johnsons voice is heard: These are the stakesto make a world in which all Gods children can live or go into the dark. We must either love each other or we must die. Voters got the message: A vote for Johnsons opponent Goldwater is a vote for dead little girls. At last count, partisans of dead little girlhood did not constitute a large percentage of the electorate.  (Donna Woolfolk Cross, Mediaspeak: How Television Makes Up Your Mind. Coward-McCann, 1983 ) Pronunciation: EN-tha-meem

Automatic Flight Control Systems Engineering Essay

Automatic Flight Control Systems Engineering Essay We live in a world where technology is, if not being improved, developed by the second. Everyday new improvements, inventions and discoveries are made. One industry that is always on the lead when it comes to new inventions and innovations is the Aviation Industry. Over the years, aircrafts have been facing major improvements on the structure, fuel efficiency, life-span, range of flight. But one of the best improvements that have been done on every aircraft (commercial) that had the biggest impact in the Aviation Industry and most probably the main reason why the industry has been booming up is the improvements done in the Avionics section, specifically the Automatic Flight Controls. In the beginning, Pilots were trained to fly the aircrafts alone. But after several years, it is now the pilots programming the computer, telling it where to fly, at what altitude, etc. This computer is the AFCS (Automatic Flight Control System). In today’s modern world of flying, it is the AFCS who is technically flying the aircraft, from cruising to landing, and for some until parking. The AFCS has a lot of advantages when compared to human pilots when it comes to flying. Here are some of them: The AFCS has the ability to overcome deficiencies when it comes to stability and control. The AFCS improved the handling qualities. Such as, when the airspeed or the altitude of the aircraft needs to be constant. The AFCS is more accurate and hence is able to carry out several tasks that the pilot is not able to do. * Source: Emirates Aviation College’s Automatic Flight Control Systems Book (Chapter 3.1.3) To get a better understanding of the AFCS, the different parts of it will be discussed, such as the Autopilot System, Flight Director System, Auto Throttle System and etc. The information about the AFCS will be based on one of Boeing’s classic aircrafts, the 737-500. FLIGHT MANAGEMENT SYSTEM (FMS) The Flight Management System is navigation, combined flight control, a Built-In Test Equipment (BITE) and a guidance system. The FMS provides control and operation of five independent subsystems to provide lateral navigation (LNAV) and vertical navigation (VNAV) for performance management and optimum flight profiles. The Flight Management System is not labeled to any control panel or any single component as it is an integration of five independent subsystems. These subsystems are: Digital Flight Control System (DFCS) Inertial Reference System (IRS) Autothrottle Electronic Flight Instrument System (EFIS) Flight Management Computer System (FMCS) * Source: United Airlines’ Boeing 737-322/522 (page 6, Chapter 22-2, Oct ’99) from Emirates Aviation College Library This system was designed to increase fuel efficiency, safety and decrease workload. For both pilots, this means that they can select full FMS operation or Autopilot Flight Director System (AFDS) for a complete automatic flight. They can even use the Control Display Units (CDU) to pr ovide, for manual flight, reference information. Management and operation is totally under the control of the flight crew. There are only certain operations that can only be implemented by the flight crew. They are: landing rollout steering, thrust reversal, speed brake operation, altitude selection, landing gear and flap operation, instrument landing system (ILS) tuning, thrust initiation, brake release, airplane rotation and steering during takeoff roll.

The Effects of Japanese Colonialism to Korea Essay

The Effects of Japanese Colonialism to Korea - Essay Example Korea is a country with a long history of foreign invasions. The most recent invasion of Korea was unwanted annexation of Korea to Japan in 1910. The Japanese were in control of Korea between 1910 and 1945, and during this time the Japanese colonization was so brutal that most of Korean thinks Japan as an eternal enemy who only gave negative effects to Korea. Most of Koreans have a tendency to think that Japan is always bad because there are unforgivable conducts in history. Koreans are objective on the theory that Japanese colonialism effected positively on Korea's modern development, furthermore, majority even argues that the effect of Japanese colonialism is just obstacle on Korea's growth; " The nationalist point of view, well represented in Korea, is that there's no such thing as a good colonial legacy, and therefore the contribution of Japanese imperialism to growth was really minus zero. There are anything good or useful deriving from imperialism as incidental to ruthless pursuit of Japanese interests" (Cumings, 1997, pp. 34). According to Cumings, he agrees that it is hard to argue that Japan developed Korea without placing Koreans' feelings against Japanese cruel colonialism, but it needs 'long-term view' (Cumings, 1997, pp.34). However, Koreans shouldn't deny the fact that Japanese colonialism introduced "modernization", and effectively brought Korea into the global economy. This can be a challenge to the reputation and the evaluation of colonialism in modern globalization that it effects just negatively. The annexation of Japan in Korea was cruel and hostile like others, but it is unique because it actually effected positively in Korea's modern globalization unlike others. 1. What is colonialism 2. How was Japanese colonialism system in Korea 3. What are some positive effects of Japanese colonialism in Korea Colonialism The definition of colonialism from dictionary is "The practice by which a powerful country directly controls less powerful countries and uses their resources to increase its own power and wealth" (http://eedic.naver.com). And colonialism was one of the systems in history of globalization. The history of globalization dates back to colonial and even ancient time periods; when strategic and monetary aims were first being seen from an intercontinental perspective and were usually achieved to increase the power and wealth of the state: "The essential feature of the new economic system was the monopolization of land. This by itself was sufficiently important to shape the social and political relationships of the colonial civilization, since in a predominately agricultural economy one's livelihood depends almost entirely upon access to land," (Griffin, pp. 79). In other words, relatively early in the history of civilization, more powerful groups saw it as advantageous to exploit the land a nd labor of their neighbors for their own betterment. Cecil Rhodes, in the 1890s, summarized the notion almost perfectly: "We must find new lands, from which we can easily obtain raw materials and at the same time exploit the cheap slave labor that is available from the natives of the colonies,"