Loose Control

Lily strolled into the swarmed cafã © and was welcomed by the warm smell of newly heated bread. Mrs Austell consistently made the most tasty bread, not that she had eaten quite a bit of it of late. The mouth watering smell of Mrs Austell's home made portion brought back mixed recollections for Lily. Recollections of when her life was upbeat. In charge. Lily strolled over to the clerk and started to put in her request. â€Å"Can I have a container of mineral water and†¦Ã¢â‚¬  she gazed longingly at the variety of chocolate bars in plain view. On the off chance that she was great for the remainder of the day†¦ She shook the idea from her brain. 400 calories for every bar, regardless of whether she was useful for the remainder of the day, it would in any case take ages to consume off. â€Å"†¦um, no doubt that is all thanks,† she at long last said as she gave the clerk the cash and headed toward sit at the round wooden table by the window. She had recently begun perusing her preferred book when somebody plunked down close to her. She admired see a young lady with oily, peroxide light hair pulled once more into a tight pig tail. Her ears sparkling with counterfeit gold circles and playboy studs. â€Å"Awright vagrant girl?† she asked, tauntingly. â€Å"Leave only me Olivia,† addressed Lily discreetly. She attempted to focus on her book. It was one of her top choices, and despite the fact that she realized it back-to-front, it was still totally immersing. It had been a present from her auntie that Christmas when†¦ She attempted to keep down her tears, however it was past the point of no return, a knot had shaped in her throat. She would not like to cry before Olivia, she was awful enough as of now. Similarly as Lily felt the principal sorrowful tears structure, a voice called her over the babble of the cafã ©. Lily admired see Darcey striding through the bistro, her long red hot hair washing behind her creation her look as though she'd recently ventured off the catwalk. â€Å"Oh.My.Gosh!† said Darcey as she plunked down. â€Å"What?† asked Lily happily, pretending a grin. â€Å"I got the contract!† â€Å"Huh?† â€Å"I've marked with a model organization, Models one to be exact!† screeched Darcey. â€Å"Damn

Failure of Treaties for Global Climate Change

Question: Dscribe about disappointment of bargains for worldwide environmental change. Answer: On the planet where there is such a large amount of merciless rivalry on issues like work, expectations for everyday comforts, your compensation digits and significantly more, we unquestionably neglect to take a gander at the master plan. The spot we live in, the earth as we probably am aware it. Will it treat us well, in the event that we treat it like this? Like its underestimated, it will unquestionably blowback. Furthermore, this is the place these meetings which occur the environmental change gatherings like the one generally happens-UN atmosphere meeting. Be that as it may, what occurred in the Doha round of 2012, was it just for vain? At the point when we talk about systems on nation levels, there isn't only one issue acting however such a significant number of that it covers a great deal of issues-governmental issues so far as that is concerned comes in front of this. As referenced by Thomas (2010/2011), why have these worldwide wars undertaking expanded so drastically in the realm of Muslims from recent decades and the sky is the limit from there? The essayist has wonderfully revealed to us this pitiful chain of occasions which has an accentuation on the U.S.- Saudi help for the improvement of Islamism. This all can be effortlessly clarified as a result of the solid development in this Arab world with the first class rivalry in the middle of the associations with such a great amount of increment in financial plans for the exercises they have been doing. Also as said by Kaufman Pape (1999), there are not many underpinnings with respect to what would traditions be able to do on the bigger worldwide level. In what manner can these progressions the manner in which nations follow up on national and global fronts-this has a great deal of effect. What's more, this is all a direct result of the one methodology on which these two scholars have accentuated the methodology which spreads such a large number of sorts of moral convictions on the worldwide or transnational front. These sorts of hypotheses constructivist may be just seeming, by all accounts, to be utilized to contrast the levels in ventures related with food helps or other one-sided moves. Also, this is the way, in this article of Kaufman and Pape, the have told how good activity has affected worldwide activity. The Atlantic slave exchange was likewise Britains duty for a specific network and hence in the past they have had political perspectives on the equivalent with a lot of goo d vision. To be straightforward this all can be handily concentrated through the different sorts of models the nearby legislative issues have in a specific country. To summarize it, when Rutherford (2000) has portrayed the significant job Non-Governmental Organizations so as to ensure that the issue of the land mine boycott control remains on the global arms control plan and in this manner there was a gigantic change even the system and strategies. Same is the situation in the Ottawa Treaty prohibiting people killing landmines, NGOs ensured that the utilization of weapons is restricted. The job of NGOs likewise ensured that the media feature is there and they keep all the philanthropic issues first. In any case, this likewise shows how significant is the job of a nearby NGO even in the host nation. Accordingly affecting the working of NGOs is currently ensuring that the landmines are not manhandled. This basically reveals to us that how NGOs can come full circle nations to make law. What's more, this comes down to one point that these exercises make us mindful that due to this disturbance just, on universal fronts like that one round in Doha, doesnt permit nations to give their aggregate position on issues vital like Global atmosphere. The internal disturbance and the different procedures utilized by neighborhood associations doesnt permit nation pioneers to take choices in arrangement with different regions by having great alliance and transnational impact in worldwide environmental change settlement. References Hegghammer, Thomas. 2010/2011. The Rise of Muslim Foreign Fighters: Islam and the Globalization of Jihad.International Security35.3: 53-94. https://ezproxy.apus.edu/login?url=https://web.a.ebscohost.com/ehost/detail?vid=3sid=a230c713-05b8-41b6-858c-4bc3bb484426%40sessionmgr4003hid=4214bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=tshAN=57201421 Kaufman, Chaim D., and Robert A. Pape. 1999. Clarifying Costly International Moral Action: Britains Sixty-year Campaign Against the Atlantic Slave Trade.International Organization53.4:631-668. https://ezproxy.apus.edu/login?url=https://www.jstor.org/stable/26013 Rutherford, Ken. 2000. The Evolving Arms Control Agenda: Implications of the Role of NGOs in Banning Antipersonnel Landmines.World Politics53.1:74-114. https://ezproxy.apus.edu/login?url=https://www.jstor.org/stable/25054137 Geoffrey, Best. 1994. War and Law since 1945 Oxford: Clarendon Press

Alexander the Great, Greek Military Leader

Alexander the Great, Greek Military Leader Alexander the Great was the child of King Philip II of Macedonia and one of his spouses, Olympias, a girl of the non-Macedonian King Neoptolemus I of Epirus. In any event, that is the ordinary story. As an extraordinary saint, there are other progressively marvelous adaptations of the origination. Name: Alexander III of MacedonDates: c. 20 July 356 B.C. - 10 June 323.Place of Birth and Death: Pella and BabylonDates of Rule:â 336-323Parents: Philip II of Macedonia and OlympiasOccupation: Ruler and military pioneer Alexander was conceived around July 20, 356 B.C. Being non-Macedonian made Olympias status lower than the Macedonian lady Philip later wedded. Thus, there was a lot of contention between Alexanders guardians. As a Youth Alexander was guided by Leonidas (potentially his uncle) and the incomparable Greek logician Aristotle. During his childhood, Alexander indicated extraordinary observational forces when he restrained the wild pony Bucephalus. In 326, when his darling pony passed on, he renamed a city in India/Pakistan, on the banks of the Hydaspes (Jhelum) waterway, for Bucephalus. Our picture of Alexander is energetic on the grounds that that is the manner by which his official representations depictâ him. See Photos of Alexander the Great in Art. As Regent In 340 B.C., while his dad Philip headed out to battle rebels, Alexander was made official in Macedonia. During his rule, the Maedi of northern Macedonia revolted. Alexander put down the revolt and renamed their city after himself. In 336 after his dad was killed, he became leader of Macedonia. The Gordian Knot One legend about Alexander the Great is that when he was in Gordium, Turkey, in 333, he fixed the Gordian Knot. This bunch had been tied by the incredible, remarkably well off King Midas. The prediction about the Gordian bunch was that the individual who unfastened it would manage the entirety of Asia. Alexander the Great is said to have fixed the Gordian Knot not by unwinding it, yet by slicing through it with a blade. Significant Battles Skirmish of the Granicus - 334 B.C. (western Turkey) against Persian satraps with Greek mercenaries.Battle of Issus - 333 B.C. (Hatay region of Turkey) against King Darius of Persia.Battle of Gaugamela - 331 B.C. (northern Iraq) against King Darius of Persia.Battle of the Hydaspes (Jhelum) - 326 B.C. (northern Punjab, in present day Pakistan) against King Poros, who administered a little realm, yet had war elephants. Close to the finish of Alexanders extension. (Despite the fact that Alexander had proposed to go further, and was before long upset by his own men, he thought he was close to the edge of the earth.) Passing In 323, Alexander the Great came back to Babylonia where he turned out to be sick out of nowhere and passed on. The reason for his demise is obscure. It could have been infection or toxic substance. It may have had to do with an injury exacted in India. Alexanders replacements were the Diadochi Spouses Alexander the Greats spouses were, first, Roxane (327), and afterward, Statiera/Barsine, and Parysatis. When, in 324, he wedded Stateira, girl of Darius, and Parysatis, little girl of Artaxerxes III, he didn't renounce the Sogdian princess Roxane. The wedding service occurred in Susa and simultaneously, Alexanders companion Hephaestion wedded Drypetis, Stateiras sister. Alexander gave endowments with the goal that 80 of his friends could likewise wed respectable Iranian ladies. Reference: Pierre Briants Alexander the Great and His Empire. Kids Herakles, child of Alexanders spouse/special lady Barsine [Sources: Alexander the Great and His Empire, by Pierre Briant and Alexander the Great, by Philip Freeman]Alexander IV, child of Roxane The two kids were slaughtered before they arrived at adulthood. Source: www.pothos.org/alexander.asp?paraID71keyword_id12titleChildren Alexander the Great-Children Alexander the Great Quizzes For what reason Did Alexander Burn Persepolis QuizAlexander the Great Quiz I - The Early YearsAlexander the Great Quiz II - From Empire-Building to Death Different Articles on Alexander the Great What Color Was Alexanders Hair?Was Alexander the Great a Greek?

Institutions and Strategies in Business Business Advancement

Question: Talk about the Institutions and Strategies in Business for Business Advancement. Answer: The quick innovative headway and globalization have brought about a correspondingly fast development of the current and rising economies. Subsequently, organizations; new and existing, are attempting their level best to coordinate as they face the difficulties with respect to advertise section. Different organizations are utilizing distinctive passage techniques so as to make it in the ideal way and fit. In any case, the topic of what decides a remote market system stays unanswered since no specific section technique has been perceived as the Universal methodology. Before settling on which section procedure to embrace, an organization needs to think about some different components, and foundations are among them. In any case, a few organizations have a great deal of spotlight on their inward assets and capacities (Ang et.al, 2015). Obviously, that is significant however probably won't be gainful short thought of different components. Meaning of the term foundations with regards to business technique Numerous financial experts have thought of different meanings of the term organizations in accordance with business technique. Nonetheless, of the various important definitions, this paper receives the definition by Richard Scott that clarifies organizations as the regulative, regularizing, and subjective structures and exercises that give strength and significance to social conduct (Peng et al 2009, p.64). While trying to make this definition sound all the more clear and significant with regards to business system, it is additionally bolstered by the comparable definition by the World Bank. The World Bank have it that foundations are the arrangements of decides that administers the activities of associations and people (Chen, 2004). It further models it as the association among members in an improvement procedure. All these summarize the makes it justifiable that establishments comprise of rules, laws, and guidelines that administer a body or an activity, for this situation, the mar ket passage. Along these lines, foundations can be seen at another edge as the principles contrived by human and influence the motivators that at last decide the global contrasts in thriving. Having said that, it comes out obvious that the establishments would at some given point influence business, organization, or a nation in worldwide exchange (Ebner Beck, 2008). Most financial specialists contend that numerous speculators see that as not a valuable system for giving an answer or a goals in the business field. The thought stands that regardless of whether a system is set up to think of the best and a comprehensive foundation, there would at present be washouts and recipients passing by the organization. While trying to settle such a situation, Etrin and Prevezer (2010) discusses a productive foundation as the one which provides food for both the failures and the gainers. For example, he discusses the need to remunerate the washouts or to permit the recipients to settle on an endeavor of forcing their decision. In any case, in the genuine sense, repaying the washouts has never been affected anyplace. This variety obviously demonstrates why a few social orders receive foundations that have all the earmarks of being grievous to the financial development. This has been apparent particularly with the foundations that shape the motivations and decide the circulation of assets. Therefore, the need of the general public to take an interest in settling on the choice over clashing circumstances gets fundamental. The job of establishments in a remote market passage At whatever point outside organizations enter the market of another nation, the nation needs to recognize and adjust to the hosts establishments. The foundations here don't just smooth out the structure and tasks of the outside based organization yet in addition focuses towards protecting the nearby comparable organizations. To endure and develop, the outside organizations or the worldwide companies (MNCs) need to adjust their inside and the outer institutional weights (Hielscher Pies, 2016). Such organizations would be exposed to two outside establishments one from home and another from the remote nation. Be that as it may, the job of the foundations significantly is after congruity and endurance of the considerable number of organizations whether nearby or remote. Passing by the Crux of institutional hypothesis, the set foundations manages an organization in deciding the best market on the planet (Peng et.al, 2009). For example, determination of suitable market and condition for an activity relies upon with the chance of the firm to accommodate. With this, the establishment would guarantee that the organization or the firm is a real inability to which it can't endure. These rules, along these lines, puts the firm on course until it gets adjusted to the new market. Another pretended by the foundations in deciding the remote market section is on the information on the worldwide firm and versatility. As showed by Meyer et.al (2009), at whatever point a firm enters an outside market, the firm will in general be burdened in different ways. The firm would be deficient with regards to the fundamental information in regards to different measurements in the host nation, for example, lawful strategies, political stand, social standards, and clients inclination. In this manner, the arrangement of decides and guideline that frames the foundation would go about as a rule that would in the long run make it simple for the remote organization to adjust and make the best choice. Besides, just to make everything straightforward, most remote organizations do systems their entrance by including a current neighborhood organization as an association like a joint endeavor or key collusion. All these are done just to rearrange the systems expressed out in the market passage establishments. Job of culture in forming the establishments Culture is comprehensively seen as the social standards and individual convictions that add to the forming of individual motivating forces. This understanding as per Meyer (2010) shows that culture is one of the parts of extensively characterized foundations. In this specific circumstance, culture straightforwardly impacts ones conduct through qualities and inclinations. Nonetheless, it is difficult to decide the connection between monetary turn of events and the impact of culture given that culture is endogenous passing by the modernization hypothesis of improvement and unsurprising impacts of culture on financial turn of events. Chen (2004) draws out the relationship among's way of life and foundation by refering to how Maghribi and Genoese merchants various societies affected the advancement of different organizations during the medieval period. How the Institutions influences Entry in the Chinese Market One of the right now blasting markets about in all fields is the Chinese Market. Despite the fact that it is another rewarding opening, a large portion of the organizations are discovering it extremely hard to enter the fairly confounded market in China. Given the very surprising societies of the Chinese contrasted with the European nations, even the foundations are testing and leave the outside firms and organizations baffled to adapt. Other than the way of life, another wellspring of contentions and contradictions among organizations wandering in the Chinese market is the language. Despite the fact that an interpreter can make back the initial investment the language boundary, the hardest of everything is the Chinese qualities that must be instilled by firms entering their market. As per Chen (2004), the Chinese have a solid faith in trustworthiness and control, an excellence that can't be taken properly by numerous remote organizations which have confidence in misuses. This infers despite the fact that the Chinese market is rewarding, adapting and adjusting by outside firms and organizations may stay a bad dream. All in all, it is a reality that organization impacts how firms deal with their assets. Moreover, the assets of the organizations consequently influence the system, particularly with regards to the universal development procedure. Be that as it may, globalization and headway in innovation are sweeping the entire world as the outside market passage streamlines. References Ang, S. H., Benischke, M. H., Doh, J. P. (2015). The associations of organizations on remote market section mode. Vital Management Journal, 36(10), 1536-1553. doi:10.1002/smj.2295 Chen, J. (2004). Global organizations and worldwide endeavors. Cheltenham, UK: Edward Elgar Pub. Ebner, A. Beck, N. (2008). The establishments of the market. Oxford: Oxford University Press. Estrin, S., Prevezer, M. (2010). A study on organizations and new firm section: How and for what reason do passage rates vary in developing markets?. Financial Systems, 34(3), 289-308. doi:10.1016/j.ecosys.2010.01.003 Hielscher, S., Pies, I. (2016). Emanant Social Dilemmas in Modern Society: An Institutional Economics Perspective. Syst. Res. Behav. Sci, 3. Peng, M. W., Sunny Li, S., Pinkham, B., Hao, C. (2009). The Institution-Based View as a Third Leg for a Strategy Tripod. Foundation Of Management Perspectives, 23(3), 63-81. doi:10.5465/AMP.2009.43479264 Meyer, K. E., Estrin, S., Bhaumik, S. K., Peng, M. W. (2009). Foundations, assets, and passage methodologies in developing economies. Vital administration diary, 30(1), 61-80. Meyer, K. E. (2010). Foundations, exchange expenses, and passage mode decision in Eastern Europe. Diary of global business contemplates, 32(2), 357-367.

Biology science of duty Essay Example | Topics and Well Written Essays - 1250 words

Science study of obligation - Essay Example The most significant component of this framework is the fundamental principle of adherence to the obligation regardless of what the results are following the obligation. The framework remains immaterial from the final product of following the standards for the support that the obligation must be performed using any and all means. At the point when any hypothesis is introduced analysis goes along and has a couple of significant highlights moreover. The fundamental element of this framework is following the obligation in any conditions however the destructive reality of the obligation must be over looked. The results must be picked over the least conceivable one and the obligation which is less hurtful after the obligation is ordered. The utilization of utilitarian framework just unmistakable structure the previously mentioned one out of a basic way where the results are known and can't be picked and a progression of information ought to be accessible. The guidelines of this framework make it accessible for transient use where no significance is given to length assessments. It presents ecological issues and makes an effect human life because of various method of approach towards life. The downside of this framework is that it neglects to characterize forbiddances and discover the significance of species. Both the types of people are placed into account and considered comparative in any unique circumstance however when put under huge thought creatures are contrasted with people and their prosperity moreover. Considering everybody the equivalent and all given a similar significance the animal groups which need more consideration go under examination where they are like different species which needn't bother with qui te a bit of significance which makes this standard another downside of this framework 2. Clarify three significant contrasts among mitosis and meiosis. How does every distinction add to the result of the procedure 2. Each living cell is made out of hereditary material called DNA which conveys chromosomal structure of a person. The progressions that occur in an individual and development of the tissues are credited to the progressions that DNA experiences during mitosis and meiosis. The primary separating highlights among the two are as per the following: Mitosis can be commonly characterized as development of two little girl cells from one; it very well may be basically clarified as separation of the hereditary material into two cells. The model that can be given to clarify mitosis is the development of tissues in skin, augmentation of platelets. Meiosis then again can be separated from its importance; decrease in the quantity of chromosomes into half and furthermore includes the adjustments in DNA structure. The model that can be given here is the arrangement of baby that is the final product of the previously mentioned process. The other primary separating highlight that can be referenced here is after the procedure of mitosis the quantity of cells that are shaped are two in number and have hereditarily same highlights and chromosomes as that of the mother cell while after Meiosis the quantity of cells that are framed are four in number and have diverse arrangement of chromosomes and their hereditary structure shifts. Mitosis is the procedure which by and large happens in substantial cells though Meiosis is the procedure

Fayetteville

Fayetteville Fayetteville fa ´etvil [key]. 1 City (1990 pop. 42,099), seat of Washington co., NW Ark., in the Ozarks; inc. 1836. It is an agricultural trade center with canneries and food processors. The Univ. of Arkansas main campus is here and its agricultural experiment station nearby; some technological industries have grown around the university. During the Civil War, the city was occupied by Union forces (1863â€"65); the battles of Pea Ridge and Prairie Grove were fought nearby. 2 City (1990 pop. 75,695), seat of Cumberland co., S central N.C., at the head of navigation on the Cape Fear River; inc. 1783. An inland port, connected by channel to the Intracoastal Waterway , Fayetteville is a marketing and shipping center in a farm and timbering area. It has textile, wood products, and chemical industries. Settled as two towns (1739) by Highland Scots, it was a Tory center during the American Revolution. The two towns were merged during the war, and in 1783 were renamed for the Marquis de Lafayette. Fayetteville was state capital from 1789â€"93; a state convention (1789) here ratified the U.S. Constitution. During the Civil War, Sherman occupied the city and razed its arsenal (1865). The city is the seat of Fayetteville State Univ. and Methodist College. Nearby Fort Bragg now dominates its economy. The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2012, Columbia University Press. All rights reserved. See more Encyclopedia articles on: U.S. Political Geography

Statistical Methods Skills to Learn for Managers & Leaders - 1100 Words

Statistical Methods: Skills to Learn for Managers & Leaders (Essay Sample) Content: Statistical MethodsStudents NameCourse name and numberInstructors nameDate submittedStatistical MethodsStatistics refers to the body of different processes that allow various characteristics occurring in the population to be inferred through a process of observation that is made in a representative sample. It is also important to note that scientists always do not deal with the entire population but the samples of the entire population (Lehmann et al., 2006). Working with a sample makes the statistical inferential and sampling important in statistics. In this discussion we are going to look at two methods descriptive and inferential statistics.Descriptive statistics is important when it comes to the presentation and visualization of the data especially when the data is big. It enables people to present data in a way that is meaningful and a way that is going to allow easy and simple interpretation of the data. Descriptive statistics is going to enable the person show how the data was distributed or spread. In descriptive statistics, there are two most important ways of describing statistics and they include:1. The measure of the central tendency; it is the way of describing the central position regarding the frequency of a particular set of data. The description of the central tendency normally takes place through the description of the mean, median and mode. The measure of central tendency is sometimes referred to as the measure of the central location.2. Measures of spread: it refers to the ways that are involved in the summarizing of a group of data. It helps in the process of summarizing the spread of the data that one is dealing with. In this case a large number of statistics is available to deal with the data and they include; quartiles, range, variance, absolute deviation and standard deviation.Inferential statisticsInferential statistics refers to the techniques that allow people to use the samples to make a generalization regarding the place where the samples were collected (Lehmann et al., 2006). It is critical that the samples that one is going to use in this case are a good representation of the population. The inferential statistics tend to arise because of the fact that sampling will naturally incur the sampling error and therefore, we do not expect the sample to represent the entire population in an accurate manner. There are two types of inferential statistics and they include the estimation of parameters and the hypothesis testing.Utilization of the statistical analysis in Quality assurance and controlThe accuracy and quality of data is important if the data is going to play a role in the process of decision making. It is possible to achieve accuracy and quality if the data is produced by a valid analytical system (Montgomery, 2007). It is impossible to have an evaluation of a set of data unless we have the knowledge of all the critical aspects of the production of the data. After finding out the source of the data is valid, it is important to then use the science of statistics in the process of decision making regarding the accuracy and precision of the data. A definite measurement process must be put to use and it should be stabilized so that it can be able to produce a reproducible result (Montgomery, 2007). When we reach this level, this process would be regarded as having attained the level of the statistical control. In regard to quality control, it is a term that is describing the activities that have been undertaken so that they can be able to achieve and maintain the statistical control. The general idea tends to involve the process of conducting important measurements that are consistent to the protocols. The protocol will involve the use of highly competent personnel that tend to use the suitable facilities together with the methodology that is appropriate and it is also well calibrated. It involves the use of the standard operations procedures in carrying out of the measu rements and samplings. The measurements and programs are all conducted in accordance to the protocol regarding the specific purpose. It is always important to carry out inspections that are going to determine that all the operations are going according to plan. The critical aspects involving the program should be well and fully documented. The process of statistical control is monitored and controlled by the samples that are being analyzed.Importance of statistical skills for managers and leadersIn todays business world the managers tend to face a lot of complexities in regard to the process of streamlining the production process, designing new products, or in the process of evaluating the prospective vs. the current customers (Levin, 2008). Statistics tend to provide confidence to the managers when they are dealing with the uncertainty in the field in spite having a lot of data that help the managers make a quick and smarter decision. Making the smarter decisions will go a long in helping the managers provide a more stable leadership to the staff members.Statistics is very important when it comes to the process of making connections. It is easy for th...

19th Century London in A Christmas Carol by Charles...

19th Century London in A Christmas Carol by Charles Dickens A time for finding yourself a year older, and not an hour richer this is a good example that represents Scrooges overall attitude to Christmas and those who celebrate it. The central character of a Christmas Carol is Ebenezer Scrooge a man portrayed by Dickens as a miser who cares little for others around him, a man whose only interest in life is money that can be made from exploiting other people. The novel is set in Victorian London in the 19th century, a London that is very different to the London we know today; there was no welfare state, National Health Service or environmental laws. Real poverty existed and those that had no money either starved or ended†¦show more content†¦Ã¢â‚¬ËœScrooge had a very small fire, but the clerk’s fire so much smaller that it looked like one coal.’ This shows that Victorian building where cold damp places where nobody really wanted to be. This also shows how Scrooge treats his overworked and hardworking clerk as he had to work in such conditions. Another example of the state of Victorian buildings is represented when Dickens describes and creates an image of the area of poverty and when he describes the home of Bob Cratchit’s his clerk and his family. Their house was small, damp and dirty and it had to house Bob Cratchit his wife and his six children. Scrooge paid his clerk, Bob Cratchit, a weekly salary of fifteen shillings. Bob pocketed on Saturdays but fifteen copies of his Christian name. However, Dickens then describes in depth, Scrooges own house which shows the comparison between the social classes and the rich and the poor. Scrooge’s house is luxurious, and it has many expensive features compared to the poor. ‘Sitting room, Bed room, Lumber room, all as they should be’ , ‘You might have got a hearse up that staircase, and taken it broadwise’. This shows the scale of Scrooges house, most houses in the 19th century only had one or two rooms with one family living on each floor. However nowadays many people would not think his house is luxurious, people would not like to live in it, but however in VictorianShow MoreRelatedCharles Dickens and A Christmas Carol1613 Words   |  7 PagesCharles Dickens and A Christmas Carol: Famed British author, Charles Dickens was born on February 7, 1812, in Portsmouth, England. He was the second of eight children, living in a poor neighborhood in London. His parents were John Dickens, a naval clerk, who always lived beyond his means. Married to his mother Elizabeth Dickens, who aspired to be a teacher and a school director. Dickens went to William Giles’ school in Chatham, Kent, for approximately one year before his father’s money habitsRead MoreCharles Dickens s Life And Life878 Words   |  4 PagesCharles Dickens was an adored, creative and respected British author of several literary pieces that are at this time are referred as classics. He was born on February 7, 1812, in Portsmouth which is located on the southern coast of England. Charles Dickens had a very rough upbringing. He didn’t have the ordinary life a child has. Between seven brothers and sisters he was the second born. His parents raised them together until his father whose name was John had accumulating amounts of debts whichRead MoreA Christmas Carol : Partner Webquest Essay852 Words   |  4 PagesA Christmas Carol Partner Webquest INTRODUCTION: Charles Dickens is said to be one of the greatest writers that has ever lived. Before we read one of his works in class, I would like you to spend some time getting to know this man and learning what the world was like as he knew it. Please make a copy of this document to make your own. In this webquest, you will be directed to various links to answer the following questions. (There are SEVEN PARTS and 18 total questions.) With your partnerRead MoreChanges And Developments Of The Victorian Period1362 Words   |  6 PagesEuropean conflict fought during Victoria s reign, in fact, the Crimean War of 1854 to 1856 contrasted evidently with the 18th century, following this, during the British were involved at least in five wars. Victoria’s reign lasted over 63 years, longer than any other British monarch. The progress of scientific thought led them to important changes in science during the 19th century with greater specialization in the evolution of surgery and hospital construction. This happens when Britain was the mostRead More Charles Dickens Essay2085 Words   |  9 PagesCharles Dickens Charles John Huffam Dickens was born February 7, 1812, in Ports Mouth, Hampshire. In his infancy his family moved to Chatham, where he spent his happiest years and often refers to this time in his novels (1817-1822). From 1822 to 1860 he lived in London, after which he permanently moved to a quiet country cottage in Glads Hill, on the outskirts of Chatham. He grew up in a middle class family. His father was a clerk in the navy pay office and was well paid, but hisRead MoreHow Does The Author Use Language From Present Scrooge s Unpleasant Personality?1376 Words   |  6 PagesHow does the author use language to present Scrooge s unpleasant personality? Charles dickens uses insults to portray Scrooge s unpleasant personality. This can be alluded from Stave 1 in the novel where Scrooge can be seen snubbing the charity workers who came seeking for a donation. If they would rather die, [...] they had better do it, and decrease the surplus population., such insult allows the reader to comprehend that Scrooge is nothing more than a greedy man who solely believes that theRead More Charles Dickens Essay1932 Words   |  8 PagesCharles Dickens Charles John Huffam Dickens is the greatest English writer that ever lived. He was one of the most popular writers in the history of literature. Surely no English author is so well known and so widely read, translated and remembered as Charles Dickens. He fame is well deserved. From the pen of this great author came such characters as Oliver Twist, David Copperfield, Bob Cratchit and Tiny Tim, Mr. Pickwick, and Little Nett. Dickens was born on February 7, 1812, in PortsmouthRead MoreThe Theme of Social Responsibility in Victorian England Essay707 Words   |  3 Pagesdoes dickens explore the theme of social responsibility in Victorian England? Charles dickens wrote ‘A Christmas Carol’ for a certain reason, and that reason was that he wanted to make people aware of the terrible situation the children of the poor were in. He visited a school in 1843 and was appalled by what he saw there. It was a school for the poorest children to teach them basic reading and writing skills. The children’s employment commission had also shocked him. At first dickens hadRead MoreConditions of the Poor in the 19th Century Portrayed in A Christmas Carol1929 Words   |  8 PagesIn A Christmas carol, how does Dickens make the reader aware of the conditions of the poor in the 19th century? In what ways does he make his message palatable? The story of ‘A Christmas Carol’ is set in Charles Dickens home town of London. In the Victorian period Londoners were split in two categories, the rich and poor and the streets were filled with diseases and many poor children died at young ages. There were many big families who had small but affordable meals throughout the yearRead More Analysis of A Christmas Carol by Charles Dickens Essays3690 Words   |  15 PagesAnalysis of A Christmas Carol by Charles Dickens A Christmas Carol is a novel written by Charles Dickens (1812-1870) during the Victorian age, an era that took its name from Queen Victoria, England titular ruler from 1819-1901. Under Queen Victoria’s rule, London reigned the worlds dominate city country and the country’s incomparable center of commerce, culture and government. At this time London’s industrial age contributed to a large share of the manpower and capital that brought the

Manifest Destiny and Race - 4652 Words

Laurence Mandin Professor Charles Turner M.A. J.D. History 18 25 March 2011 Midterm Question #1 part 2: What impact did the English view of race have on American society? (Worth 50 points) note: I felt it was more logical for my purposes to place part 2 first. The English view of race developed directly from their perceptions of themselves, from the ideas of their own racial origins, their own ethnocentricity. This perception became a concept that had its roots in 16th and 17th Century England. It involved their ancestry to the peoples of England prior to the Norman Conquest of 1066, and further back to the Nordic and Germanic peoples of ancient, continental Europe. It didn’t start here; their Caucasian ancestry was believed to have†¦show more content†¦This vanguard of â€Å"chosen people† would see their noble sentiments of self-government tainted by a legacy of racial superiority that would contribute to the near extinction of Native Americans, the brutal subjugation of African peoples, and a history of racial bigotry and strife. These entrenched racial attitudes would reach a pinnacle in the first half of 19th Century America (Horsman intro), culminating in the Civil War of 1861: one of the bloodiest wars in worl d history—it left 600,000 Americans dead, white and black. That catastrophic conflict ended 150 years ago—and we still have not seen the end of the terrible manifestation of Anglo-American racism. Midterm Question #1 part 1: Race and ethnicity have played major roles in American social history. How do these constructs relate to an explanation of what it means to be an American? The description of Africa as the dark mysterious continent is a description that can also be applied to her continental sisters sharing similar latitudes in the Western Hemisphere, the areas now known as Latin America. These continents, as well as large parts of vast Asia, seem to be areas of the earth where many dark complected peoples reside. Ironically these areas of â€Å"mystery and darkness† receive the most light from our sun, causing the evolution of a protective coloring in the outer covering of the human body. WithoutShow MoreRelatedReginald Horsman’s Race and Manifest Destiny Essay1958 Words   |  8 Pages Reginald Horsman’s Race and Manifest Destiny: The Orgins of American Racial Anglo-Saxonism explores the evidence and reasons of racial prejudices in America and discusses one of the most controversial topics in American history. The book also navigates the subjects of white superiority, and the creation of Anglo-Saxonism. Manifest Destiny was the belief that the UnitedRead MoreManifest Destiny Research Paper :1382 Words   |  6 Pages2014 Manifest Destiny Research Paper: The 1840’S were years of unprecedented growth for United States; in a mere four years, the national domain more than doubled with an additional 1.2 million miles being added to the country. (PBS) This was due to a movement called Manifest Destiny that suggested that the United States was â€Å"destined† to stretch from coast, sea to shining sea, uninterrupted by anything or anyone. (History.com) However, complex and underlying motives guided Manifest Destiny advocatesRead MoreJohn O Sullivan s Manifest Destiny938 Words   |  4 Pagesname to this belief in 1839: Manifest destiny. Manifest Destiny resulted through misguided beliefs of predestination and white superiority, in which white men, despite opposition, forced their way to the west coast of America. Motives of religion, economic, race, and nationalism contributed to the justification of their ambitious goals and the repercussions. As Catherine Denial states in her article, â€Å"Manifest Destiny: Creating an American Identity,† Manifest Destiny was â€Å"the idea that AmericansRead MoreManifest Destiny, By John L. Sullivan1491 Words   |  6 PagesIt is hard to read anything about the history of the United States without coming across the term â€Å"Manifest Destiny†. Manifest Destiny is a term, which was first coined by John L. Sullivan in the summer 1845 issue of the Democratic Review. â€Å"Hence it was carried into the debate on the Oregon question in the House of Representatives and proved to be such a convenient summing up of the self-confident nationalist and expansionist sentiment of the time that it passed into the permanent national vocabularyRead MoreManifest Destiny, By John L. O Sullivan925 Words   |  4 PagesCity, coined the phrase manifest destiny. O Sullivan claimed that it was the God-given destiny of the United States of America to spread over North America. O Sullivan s ummarized his view this way: And that claim is by the right of our manifest destiny to overspread and to possess the whole of the continent which Providence has given us for the development of the great experiment of liberty and federated self-government entrusted to us.†(OHC) The Idea of Manifest destiny may have created a nationRead MoreJohn O Sulliv Manifest Destiny1164 Words   |  5 PagesAmericans wanted to head west, this mindset was given the name of â€Å"Manifest Destiny† by John O’Sullivan. Manifest Destiny was a term that was prevalent during the 19th century. It expressed the belief that America’s mission was to expand their civilization across North America; this expansion would create liberty and economic progress through territorial gain. President Jefferson, Madison and Monroe, all collectively believed in the Jeffersonian’s mindset, these presidents encouraged such movement;Read MoreManifest Destiny Of The United States1202 Words   |  5 PagesManifest destiny is one of the beliefs that existed in the United States. The latter stated belief claimed that, the settlers based in America were allowed to spread all over the continent. However, historians came into an agreement that three themes exist in relation to manifest destiny, and this include: the America’s special virtue and their institutions; America’s mission that aimed at redeeming and rebuilding the western part as per the agrarian America, and a destiny that will enhance theRead MoreA Different Mirror By Takaki Essay1404 Words   |  6 Pagesthis time, America demonstrated manifest destiny and the Master Narrative. They were led by the belief of â€Å"white purity,† which these ethnic groups threatened. America exhibited supremacy over all of these ethnic groups. Takaki’s work allows me to become aware of the history and the outcomes of manifest destiny and the Master Narrative. Some of the behavior, perspectives, and experiences present in the multicultural history of the United States are: manifest destiny, master narrative, education, laborRead MoreThere Were Different Researches Done To Show What Caused1059 Words   |  5 Pagescaused the Mexican War. Some say America and others say Mexico themselves. There has been some insight by Ramà ³n Eduardo Ruiz, David J. Weber, Rodolfo Acuà ±a, and Walter Nugent. From Ramà ³n Eduardo Ruiz’s article, there are mentions of the Manifest Destiny. Manifest Destiny played a role in the New World and in Mexico. In â€Å"’From Hell Itself’ The Americanization of Mexico’s Frontier† by David J. Weber, talks about the issues within Mexico that caused them to lose so much of their territory. From RodolfoRead MoreManifest Destiny : Ugly Truth Behind Pretty Lies887 Words   |  4 Pages Manifest Destiny: Ugly Truth Behind Pretty Lies? The point of view upon Manifest Destiny that I found most convincing and close to my own interpretation was â€Å"Manifest Destiny as an expression of white superiority is but one explanation for what became a clear rise of anti-Mexican sentiments in the 1850s†. This perspective to me seemed to be the only one that did not skirt around what seemed to be the logical truth and explanations for why Manifest Destiny took place: for the prospects they were

Compare And Contrast Of Smith And Bradford - 935 Words

Stone Rust Rust 1 Mrs. Myers September 20, 2016 Compare and Contrast of Smith and Bradford On April 10, 1606, John Smith (an adventurer) explorer and author, and his crew were sent by King James I to start a colony in Jamestown. In December 1606 the company sent out three ships carrying 106 settlers to start the new colony. On May 13, 1607 John Smith named the colony Jamestown in honor of the King. Years later on September 6, 1620 William Bradford (an English Separatist) went to Cape Cod, Massachusetts on the Mayflower due to fear of the assimilation into Dutch culture to start a new civilization. The Mayflower departed from Plymouth, England on September 6, 1620. The 100-foot ship had 102 passengers and a crew of 30-40 in extremely cramped conditions. The two exploration narratives are similar in many ways but they both serve two completely different meanings. What are the differences in Smith s story? In Smith s story he wrote briefly about the journey to Jamestown. He wrote about how they only had half-pint of wheat and as much barley boils with water for a man a day. He only has to spend twenty-six weeks on the ship. He then wrote in great detail about his life on land. He wrote about when they got there they had to fend for themselves because the lost all of there help. The Savages (Indians) brought them the food that no one wanted. Then the Indians kidnapped John Smith. They kept him for six or seven weeks. Before the captured him they stalked him (withShow MoreRelatedCompare And Contrast John Smith And William Bradford746 Words   |  3 Pages Compare/Contrast Essay In the early 1580-1590 two Englishman named John Smith and William Bradford establish colonies, but they were two different leaders in that time. They both wrote journals to explain what happens in those months one in first person and the other in third person. â€Å" Such actions have ever since the worlds beginnings and been subject to such accidents, and everything of what is found full of difficulties, and but nothing so difficulties†Ã¢â‚¬ ¦. I think what John means that you cantRead MoreCompare And Contrast William Bradford And John Smith1053 Words   |  5 Pagesto 2 writers in which are John Smith and William Bradford composed different kinds of stories about their journeys because of their different kinds of congregation that they had. The one who wrote a kind of orientated propaganda was Smith as a third person of himself. All this to have a more advanced place in a ministry and to bring more enlightenment to their world. John Smiths novels can be contemplated as new er version novels. On the other hand William Bradford he poised his narrative as a firstRead MoreComparison Between John Smith and William Bradford737 Words   |  3 PagesJohn Smith The author John Smith, a pilgrim who arrived to the Americas, wrote a description of the new land in his book â€Å" A Description of New England †. In this book Smith shows a wonderful world of vast food and pleasure. Also, William Bradford another pilgrim who arrived to Plymouth on the coast of Massachusetts, wrote a book called â€Å" Of Plymouth Plantation † in which he describes what really happened, how the pilgrims actually lived. The purpose of this essay is to compare and contrast bothRead More Analysis of A Description of New England by John Smith Essay646 Words   |  3 PagesJohn Smith The author John Smith, a pilgrim who arrived to the Americas, wrote a description of the new land in his book â€Å" A Description of New England †. In this book Smith shows a wonderful world of vast food and pleasure. Also, William Bradford another pilgrim who arrived to Plymouth on the coast of Massachusetts, wrote a book called â€Å" Of Plymouth Plantation † in which he describes what really happened, how the pilgrims actually lived. The purpose of this essay is to compare and contrast bothRead MoreSimilarities And Differences Between Plymouth And Jamestown1185 Words   |  5 PagesLeaders of Plymouth and Jamestown are both compare because they both came from England, Native Americans aided the newly incorporated groups by supplying them for food, and both empires resulted in the starvation and death. However, in Jamestown, John Smith set a goal to make money and get rich, developed the idea of everyone for themselves, men were the dominant gender, and Smith abando ned the colony and never decided to return. As for Plymouth, William Bradford s’ goal was to have religious freedomRead MoreInterpreting Bias Within Historical Accounts1501 Words   |  7 Pagesan author’s bias as an opportunity to uncover â€Å"truths† that can be even more meaningful than the unattainable accurate representation of facts. A primary example of how history can be obscured by writers is the way in which two Englishmen, William Bradford (1590-1657) and Thomas Morton (1579-1647), provide two very different accounts of the same events in Of Plymouth Plantation and in New English Canaan respectively. Both men are affected by the desire to promote their beliefs and to make their talesRead More Shakespeares Hamlet - Regarding Gertrude Essay1965 Words   |  8 Pagesâ€Å"Hamlet†). Gertrude would be hurt even more if she were to overhear Hamlet’s first soliloquy, which   expresses anger at the quickness of his mother’s marriage and its incestuousness: â€Å"Frailty, thy name is woman! . . . .† Mary Bradford-Whiting, in her article â€Å"Mothers in Shakespeare† compares the mother of Juliet to the mother of Hamlet:    Juliet has a mother, to whose heart of stone she appeals in vain:    . . . O, sweet my mother, cast me not away! [Romeo and Juliet, III.v.198]    HamletRead MoreAmerican Revolution and Study Guide Essay example5377 Words   |  22 PagesIndians. What specific developments illustrate that the English living in the plantation colonies tried to apply these lessons? (25 pts) 2. Compare and contrast the ways in which tobacco and sugar affected the social and economic development of colonial America (10pts) Chapter 3 Study Guide â€Å"Settling the Northern Colonies† 1. Compare and contrast the motives of the their founders, religious and social orientation, economic pursuits, and political developments of TWO of the early colonialRead MoreLas 432 - Genetically Modified Foods Essay14589 Words   |  59 Pagesorganisms. The technology involves removing the DNA of one species and inserting it into another species, resulting in new and different varieties of plant, animal, viral and bacterial genes which don’t naturally occur in nature or by hybridizing (Smith, 2012, para. 7). Other names for the technology are â€Å"modern technology or gene technology,† genetic engineering or recombinant DNA technology, and biotechnology (World Health Organization (WHO), 2012, para. 2). GMOs are used to create geneticallyRead MoreFamily Therapy Practice With Adult Focussed3320 Words   |  14 Pagesproblematic family and intra-personal relationship dynamics, as defined by the client. Scope and methodology of this review This review describes the characteristics of relevant Indian and international studies, their findings and conclusions, and compares and contrasts relevant studies and findings to determine their veracity. The primary focus, where possible, is on literature released in during the past ten years and internationally in the past five years. The inclusion criteria for this review provide

My Virtual Child - 1219 Words

Demographic information: On February 9, 2014, I gave birth to a beautiful baby girl. She came a week earlier than expected, but she was still perfect. The baby weighed six pounds, eight ounces and was twenty inches long. I heard her cry; it was like music to my ears. I felt as if I had just won first place in an Olympic race and my trophy was this cute little bundle of joy. Virtual Husband and I named her Dakota. (Manis, 2008.) I decided it would be fun to name my virtual child after my favorite childhood toy, so we named her Dakota, after my teddy bear. Dakota has a virtual sister whose name is Rose. Her name was decided because a rose is my favorite flower. Although the girls are three years apart, they get along very well even though when they were younger, Dakota was very jealous of Rose. My partner and I got along very well until Dakota turned eleven years old. My Virtual Husband and I just could not see eye to eye and we would bicker over everything. When Dakota turned twelve, her father and I separated due to irreconcilable differences. I gained custody of both girls, but most decisions regarding the children had been discussed with Virtual Ex-husband. I try my best to get along with my ex, but sometimes we still have arguments. Temperament/Personality: When Dakota was in the preschool stage she was slow to warm up and had a bit of trouble communicating around new people. She also had a tendency to get upset and had problems calming herself down. When she got madShow MoreRelatedMy Virtual Child Essay1111 Words   |  5 Pages My virtual child’s name is Dominic. He is a white male of average height and weight with blonde hair, green eyes and pale skin. Cognitively he seems younger than his chronological age up until sixth grade. Physically Dominic has always seemed older than his chronological age. The first few months of Dominic’s life were rough at times. I decided from the beginning to feed with formula, and I would respond to different types of cries. At three months he would cry after each bottle and have frequentRead MoreMy Virtual Child Paper1166 Words   |  5 PagesMy Virtual Child Paper My virtual child covers physical, social, emotional, and cognitive development at several age levels. This gave me an opportunity to visualize the whole child at various points in development. I raised a virtual child from birth to 18 years of age. Each virtual child has a unique set of characteristics at birth, some of which were influenced by how I answered the assessment I completed when I first logged onto My Virtual Child. These characteristics gradually emerged andRead MoreThe My Virtual Child Program1958 Words   |  8 PagesThe My Virtual Child program allows the user to become a parent and make various decisions revolving around their virtual child. A lot of people may have used this opportunity to try and show what a caring and wonderful parent they can be, however, I did not choose this route. Throughout my daughter’s life, I made it my goal to stunt or inhibit her developmental growth in any way that I could. I believed it was just as challenging, and took just as much knowledge of the subject to be the worst parentRead MoreRaising My Virtual Child : Raising A Child1822 Words   |  8 Pages Raising My Virtual Child – Smarika Amrit Raj Subedi PSYC 2314 North Lake College â€Æ' Raising My Virtual Child – Smarika Raising a Virtual Child had been a great experience for me. This assignment made me better understand why adolescents are the way they are. I had my own expectation before the onset of this project, how my virtual child was going to be at age of 18? I was expecting that my child would be a successful and obedient one. She would be nice and polite, follow rules and will beRead MoreThe Online Simulation My Virtual Child1457 Words   |  6 PagesIn the online simulation My Virtual Child, I was responsible in making crucial decisions that impacted how my child developed. Each decision would either negatively or positively impact my child’s future. The decisions ranged from how I, as the parent would react towards my child when they were fussy and crying, to making a decision regarding education. These decisions no matter how slightly small or big played a huge role in my child’s future. My parenting style is shown through the many differentRead MoreCharacteristics of My Virtual Child, Gavin1604 Words   |  7 PagesIntroduction to Gavin My virtual child is a male, named Gavin (Manis, 2008). The name Gavin was chosen because it is a personal favorite and it is also similar to my paternal grandmother’s maiden name, Gavaghan. Gavin has one virtual sibling, a younger sister named Chloe. There is a three year age difference between the two siblings. According to the program I had a partner and we were married. Unfortunately, when Gavin was four years old we continued to argue and decided to separate. Two yearsRead MorePersonal Narrative : My Virtual Child1538 Words   |  7 PagesMy Virtual Child I gave birth to a baby girl named Stella (Manis, 2008). My boyfriend picked her name when I started the simulation, and I thought it was a good choice. Stella had a normal birth, which took about 10 hours. I gave birth naturally with my partner by my side. Stella and I bonded hormonally after about a week, though I chose not to breastfeed her. During her first weeks, Stella mostly slept. When she was awake, I took time to sing to her and rock her, as well as talking and playingRead MoreMy Virtual Child Final Paper1891 Words   |  8 Pages My Virtual Child Final Paper Samantha D. Gross Developmental Psychology; PSY360 Purdue University North Central With what I have learned from the My Virtual Child program, I now understand the complexities of raising and guiding a child. Mere decisions made during infancy can affect a child long term, physically, cognitively, and even emotionally. To make important developmental decisions cannot simply be classified as a challenge, it is one of the hardest things parents experience. MakingRead MoreMy Virtual Child Program : Physical, Social, Emotional, And Cognitive Development1528 Words   |  7 PagesMy Virtual Child program basically covers physical, social, emotional, and cognitive development at several age levels. Various personalized questions were asked and given scenarios that would shape my child’s physical development, cognitive development, and affect his personality. My Virtual Child has a unique set of characteristics at birth, some of which were influenced by how I answered and completed the assessment when I first logged into My Virtual Child. These characteristics g radually emergedRead MoreMy Virtual Child Is A Very Talented 12 Year Old Boy885 Words   |  4 PagesHenoildo, my virtual child, is a very talented 12-year-old boy. Beginning from infancy, he has always been more advanced in his development than other children his age. Based on physical development alone, his gross and fine motor skills develop impressively quicker than other children. Fortunately, he has not experienced any major illnesses or injuries and remains on a positive and healthy path of development. According to the course textbook, children around twelve-years-old are generally

How to Handle the Charge Volume of a Ball Mill or Rod Mill Free Essays

In physics, the charge of a volume is commonly described by a quantity called the charge density or the charge distribution. When the electric field that arises from the charge distribution exhibits a volumetric symmetry, a handy relationship known as Gauss’s Law may be used to calculate the charge distribution of the volume. The charge volume of a ball or rod mill is expressed as the percentage of the volume within the liners filled with balls or rods. We will write a custom essay sample on How to Handle the Charge Volume of a Ball Mill or Rod Mill or any similar topic only for you Order Now When the mill is stationary, the charge volume can be quickly obtained by measuring the diameter inside the liners and the distance from the top of the mill inside the liners to the top of the charge. The percentage loading or change volume can then be read off the graph in Figure 3 or can be approximated from the following equation: % loading = 113 – 126 H/ D where H is distance from top of mill inside of lining to top of charge and D is diameter of mill. Maximum power is drawn by a mill when the charge occupies approximately 50% by volume. However, as seen in Figure 4, the power curve becomes very flat in the range above 45%. As a result, mills are seldom run with charge levels greater than 45%. In rod mills, the charge is swollen by particles of feed which separate the rods. If the mill is shut down immediately after the feed is shut off, the charge level will be greater than if the mill had been â€Å"ground out† prior to shutdown. Because of this, rod mills are normally operated with a 32 to 40 percent charge by volume. In operation, this becomes a 40 to 50 percent charge, with a bulk density considerably lower than that of stacked rods. Ball mill charge becomes measurably swollen only when there is a buildup of large unground material in the ball mill or when the density of the pulp in a wet mill is extremely high. Although these conditions are seldom encountered, it is recommended that ball mills be ground out prior to shutdown for measurement of the charge level. Ball mill: http://www. hxjqchina. com/product-list_34. html ball mills: http://www. hxjq-crusher. com/50. html vibrating feeder: http://www. hxjq-crusher. com/44. html jaw breaker: http://www. hxjq-crusher. com/1. html sand washer: http://www. hxjqchina. com/product-list_29. html How to cite How to Handle the Charge Volume of a Ball Mill or Rod Mill, Papers

Histury of Gum Essay Example For Students

Histury of Gum Essay In A.D. 50, Ancient Greeks were believed to chew mastiche, tree resin from the Mastic tree. Researchers also discovered that the Mayans, an Indian civilization that inhabited Central American during the second century, enjoyed chewing chicle. This natural gum comes from the latex of the Sapodilla tree and later became the main ingredient in chewing gum. The American Indians discovered another natural form of gum-like resin by cutting the bark of spruce trees. They introduced the custom of chewing spruce gum to the early North American settlers. These savvy New Englanders created the first commercial chewing gum by selling and trading lumps of spruce. Spruce gum continued to be sold in 19th century America until the 1850s when paraffin wax became the new popular base for chewing gum. Chewing Gum EvolvesModern chewing gum products appeared in 1869. Mexican General, Antonio Lopez de Santa Anna, conqueror of the Alamo, hired New York inventor Thomas Adams to develop a new form of rubber using chicle. Chicle is the same gummy substance people in Mexico had been chewing for centuries. Adams was unsuccessful in developing rubber, but he did succeed in producing the first modern chewing gum. He called it Adams New York No. 1. Gum made with chicle and similar latexes soon became more popular than spruce gum or paraffin gum. Chicle-base chewing gum was smoother, softer and held its flavor better than any previous type of chewing gum. By the 1900s chewing gum was manufactured in many different shapes and sizes (long pencil-shaped sticks, ball form, flat sticks and blocks) and flavors (peppermint, fruit and spearmint). Bubble Blowing BeginsBubble gum was invented in 1928 by Walter Diemer, a cost analyst for the Fleer Company. Many people had tried for years to develop a gum that could be blown into bubbles, but it was Mr. Diemer, a young man who knew nothing about chemistry, who found the right combination of ingredients and created a gum that was strong enough and elastic enough to stretch when filled with air. Your Chewing ChoicesToday, synthetic materials replace natural gum ingredients to create a chewing gum with better quality, texture and taste. There are more than 1,000 varieties of gum manufactured and sold in the United States. You can find gum filled with liquid or speckled with crystals; gum that wont stick or is made without sugar; gum with wild flavor combinations like mango and watermelon or gum in crazy shapes like long rolls of tape. Science Essays

Golden Spring Publish and employ benefit - MyAssignmenthelp.com

Question: Discuss about the Golden Spring Publish and employ benefit. Answer: In treatment of fringe benefits during taxation, the company pays taxes on behalf of the employee or an associate of the employee eg a family member in the place of wages and salaries. This is very separate to income tax and is the taxable value of fringe benefits. In this case, Charlie is an employee of Shiny Homes Pty Ltd(Shiny Homes) and works as an agent in its real estate segment. He has been given several benefits which are taxable including a 4 wheel sedan which is valued at $70,000. In fringe benefits the taxable amount that is attributable to Charlie is in case the car was used partly for personal engagements or private use. In this case, Charlie uses 70% of the car for official use and the remaining 30% is used in private engagements (Engdahl, 2011). The Law 27/2014, of November 27, of the Corporation Tax (LIS), has supposed a radical change in the treatment of the double taxation of fringe and participation of benefits, since it has entailed that, for the tax periods initiated on 1 June 2016 to 30 June 2017 (Langbein et al., n.d.). For taxation purposes, the following are to be taxed on the side of the shiny homes. The cost used by Charlie on 50,000 kilometers. The remaining 30,000 will be taxed on Charlie as it was for personal use. The petrol and oil per month will cost a total of $ 2000. This will be multiplied by the number of months in the calendar year which are 12 months. This is equal to $24,000. However, Charlie had maintained a logbook for 3 months or 12 weeks which is presumably for personal use of the vehicle. Therefore the taxable benefit on the car is only 9 months. The repairs and maintenance per month is $ 3,500. Therefore the total repairs and maintenance will be multiplied by 12 months. The registration per annum is $ 240 while insurance per annum were $ 960. All these expenses were incurred by the employer shines homes (Fringe benefit tax guide, 2010). Shine Homes taxable benefits Taxable item Amount $ Amount $ Petrol 9 months 18000 Repairs and maintenance-12 months 42,000 Registration 240 insurance 960 Parking fee( 200*52) 10400 Total 71,600 For Charlie the following are the taxable deductions that he will have to face. 30 % of all the expenses which was for private use $ 1000, car hire which the company paid to allow Charlie and his wife Deborah to go on a honeymoon in gold coast. Accommodation for the honeymoon which was paid by Shine homes amounting to $ 3000. Charlies taxable benefits Taxable item Amount$ Amount$ Car hire 1000 accommodation 3000 Total taxable benefit 4000 For taxable benefits, all work related costs should be taxed to the company while Charlies personal and private use should be taxed on Charlies (Mellon, 2016). The parameters or essential requirements for the deduction for economic double international taxation for benefits and participation in benefits paid by a company. In the case of distribution of reserves, the designation contained in the partner agreement will be considered, the last amounts allocated to said reserves being understood as applied. The deductible items include business expenses, charitable donations to charities registered in Australia and tax payments of complementary benefits (Mellon, 2016). Tax benefits are offered to Australian tax residents, as well as to dependents. Advice in regard to income tax consequences to Allan In Australia, no Capital gain tax (CGT) is paid for a home that one lives in. In this Case, Allan and Betty will not pay tax for money received when they sold their house in Melbourne. They also, cannot claim any deduction in income tax for cost associated with buying the country house sitting on a 10 hectare farm in Victoria (this is under the main residence exemption). If the house was a holiday house, it would be subjected to capital gain tax (Barkoczy, n.d.). However, the fee paid to both Allan and Betty for providing professional services in their respective areas of expertise has to be declared and taxed. Gifts received as part of a income earned when providing a professional service as an employee or a contractor are taxed. Therefore, the wine value of $360 from the clients will be taxed. Distinguishing between hobby and Business in taxation When determining if an activity is a business or a hobby, the following factors need to be considered: does the activity have a registered business name, or has it obtained an ABN. For a business the owner intends to make a profit, he also carries the activity in an organized, planned and business-like manner (Australian master tax guide, n.d.). For example, keeping records, having a separate bank account, operating in another business premise, having qualifications and licenses e.t.c. Another factor to consider is if a similar type of activity is repeated. On the other hand, hobbies do not have any additional tax or reporting obligations. Also, an activity that is considered to be a hobby does not have an ABN. The most relevant case law is IRs VS Robert Miller, where the court was to determine is operating a horse business was a hobby or business. Tax implication to Betty and Allan Allan and Betty have been practicing and enjoying gardening and have been planting vegetables and grape vines as a hobby. At first, when they have been practicing farming as a hobby, they had no obligation to report and pay taxes. However, after Betty opened a stall at Newtown market, the tax implication of this is that she has to pay income tax for the proceeds of the marmalade sales (Coleman et al., 2013). This will increase the tax payable. Allan will also pay taxes from the proceeds of supplies that he regularly takes to some retailers in the town. Even if they do not keep records, they are required to pay the taxes of $500-$600 gross income they receive each month. Barter trade transaction is assessable and is deductible for income tax purposes. When exchange happens there is a liability for tax, which includes GST (Coleman et al., 2013). Advice to participants of the barter trade Suzie will have to pay GST tax for services provides through the barter trade system. The value of the goods exchanged will be assessed in terms of the barts, and the value of the goods or exchange is then taxed. This applies to all other participants including Betty and Allan (Deutsch, 2008). References Australian master tax guide. (n.d.). . Barkoczy, S. (n.d.).Australian tax casebook. Coleman, C., Hart, G., Bondfield, B., McKerchar, M., McLaren, J., Sadiq, K. and Ting, A. (2013).Australian tax analysis. Pyrmont, N.S.W.: Thomson Reuters (Professional) Australia Limited. Deutsch, R. (2008).Australian tax handbook. Pyrmont, N.S.W.: Thomson. Engdahl, S. (2011).Taxation. Farmington Hills, MI: Greenhaven Press. Fringe benefit tax guide. (2010). [Wellington, N.Z.]: Inland Revenue. Langbein, J., Pratt, D., Stabile, S. and Stumpff, A. (n.d.).Pension and employee benefit law. Mellon, A. (2016).Taxation. San Francisco: Golden Springs Publishing.

Is There Still a Need to Timestamp Your Blog

Whatever the goals of your blog, there are many elements that can affect its effectiveness. Apart from the actual quality of your content, there’s an important detail that often gets overlooked: the timestamp. Some blogs include one and others don’t. But what’s the right option for your blog? To Date or Not to Date? HubSpot, Moz, TechCrunch, Mashable and Business Insider all show the dates on their blog posts. But if you only run a small business blog, does it really matter whether you show the date or not? The short answer is – it depends. There are various benefits of including publication dates on your blog posts. Crucially, it shows readers that the information they’re reading is up-to-date and, therefore, still very relevant. This is important, especially if they’re researching the best product available or looking for trending news. Put another way, the absence of dates could hinder the credibility of your content and cause many readers to not even read your content. However, this doesn’t mean that dates are always the best way to go. There’s often a prejudice against information that appears to be â€Å"old† and, even with evergreen content, an old date may cause some visitors to view your content as outdated information and dismiss it. So dates can be good and bad. What Do Other Bloggers Do? For some people, using timestamps on their blog negatively impacted user engagement. Digital marketing strategist Mack Collier reinserted dates to his posts for one month and found that his blog traffic started falling. In fact, his search and Twitter traffic dropped by around 25%. Darren Rowse from the Digital Photography School blog thinks that not showing the date gives the perception of â€Å"freshness.† He removed timestamps and noticed that his â€Å"old† posts received more links and comments over time. Evergreen Vs. Time-Sensitive Content There are certain types of blog posts you should almost certainly timestamp: reviews, news, seasonal content and opinion pieces. These posts need a date to help readers understand the context and relevancy of your content. In terms of building traffic and links, evergreen content is incredibly valuable. There could be an argument for not including dates in evergreen content since it will likely be viewed more often at later dates and a date could cause it to become less valuable as the years go by. But I would argue that you should be updating and republishing your evergreen content before that would become an issue. Test What Works For You One of the best ways to decide whether to timestamp your blog is to track engagement data. Try A/B testing with and without timestamps to see what kind of a difference it makes to your bounce rate and time on page. Ultimately, when it comes to adding timestamps to your blog, you should do what you feel is best for your blog and your readers. What works for one blog may not work for another.

FINDING TIME WITH TOO MUCH TO DO

FINDING TIME WITH TOO MUCH TO DO I find it amazing that the more I have on my plate, the more productive I become. People ask how I accomplish what I do, and I never have a good answer. This week, however, I seemed to have caught up to myself. No signings or conferences for the entire month of July. No immediate deadlines since the manuscript for book two of The Carolina Slade Mystery Series is in the hands of the publisher. And I caught myself piddling more than ever. Some psychologist types might say it was my schedule catching up to me, that I needed the down time to go into idle-mode for a spell. Maybe. The problem is, idle to me means getting outside to garden, weed, or create some new wing on a chicken coop, and its too friggin hot to do all that. So Im seated at my computer, finally, with time to breathe, and I slow down. Back in my day-job years (geez that sounds old), I ran wide-out with kids, writing, jogging, and serving as administrative director for a small federal agency, answering to a politician. I fell into bed and rose tired, but once I had my coffee, I counted the juggling balls and prioritized which ones to handle first. I firmly believe we perform relative to the degree in which we are challenged. And the first people to argue this are those who are seeking reasons for not being productive. Go ahead. Throw tomatoes. But just think about it before you do. Athletes who perform the same routine, without challenging their limits, do not excel. Intellects who quit challenging the status-quo, do not find break-throughs. Doctors who treat the norm instead of seeking answers to anomalies, turn their backs on patients. Its the challenged who make a difference. And when we stop to ponder that, we can reply in one of two ways: 1. We can complain about our limitations, or 2. We can keep fighting to make a difference. Really, it IS that simple.

Managerial Economics in MBA Essay Example | Topics and Well Written Essays - 1500 words

Managerial Economics in MBA - Essay Example Measuring marginal opportunity cost should reflect the intricate ecological and physical inter-linkages that exist within an ecosystem, allowing for the relationship between soil erosion, deforestation, sedimentation, and stream-flow. In turn, the marginal opportunity cost is comprised of direct costs from the use of resources, externalities that arise from inter-linkages of the ecosystem, and user component that comes from the use of resources in a non-sustainable way. 1. Most of Europe’s coal mines have closed down. There are still large reserves of coal available. Under what circumstances would you envisage businesses opening up coal mines and exploiting these resources? Europe still possesses plenty of coal resource reserves. In some cases, these are not easy to access although they can still be mined. The question that arises when considering the probability of their exploitation is their economic viability. The decline witnessed in the 80s regarding mining of coal, as well as the closure of mines, was done because extraction costs for coal became too high given the shifting focus of the global market (Ali & Jeffrey 21). The market began to move towards the use of gas to produce electricity, as well as the use of coal from countries where mining was extra economically viable. However, as Europe becomes a net exporter of gas and oil again as supplies start to run out, they will be forced to be more reliant on supplies of gas from unfriendly economies like Russia or price-hiking Sheikhs from the Middle East. As the price of gas continues to rise due to these factors, the development of technology will alter the relationship that exists between coalâ €™s marginal cost and its marginal revenue (Ali & Jeffrey 21). Another way that coal could become viable again is a new method of making it clean in order to offset its environmental destruction (Ali & Jeffrey 29). Coal causes major environmental destruction, and for its marginal revenue to be above its marginal costs, then it has to be cleaned. Several European countries have begun efforts towards this. One technology, which could see the environmental cost of coal go down, is carbon capture technology.

The Muslim Insurgency in Thailand Essay Example | Topics and Well Written Essays - 2500 words

The Muslim Insurgency in Thailand - Essay Example Thailand - A Brief History: It is prudent to include a brief history of the country so as to analyze whether the present disturbances faced by the country has any its roots in its history. Thailand is credited to have been in existence from the late 1300's itself and till 1930, was known as the Siam. Even though, it is a constitutional monarchy, the country had its shares of coups and the last one had happened as late as September 2006. 95% of its population is Buddhist, with Muslims constituting a meagre 4.5% and other minority groups forming the rest. Its main source of income is through exports of electronics and machinery. Tourism too is a major revenue earner and Pattaya beach is a very popular tourist destination. It has a healthy per capita income of USD 3700 and an envious unemployment rate of only 1.5% of the labor force. "Thais date the founding of their nation to the 13th century." (Background Note: Thailand: Profile: History, 2008). The Ongoing insurgency in Thailand: Since 2001- the same year that Thaksin Shinawatra assumed the prime ministership of Thailand - the Southern provinces of Yala, Pattani, and Narathiwat have been rocked by almost unprecedented violence. Although some accounts trace the cite January 4th, 2004 - the date of an attack on an army base in Narathiwat (which produced four deaths) and 20 school burnings - as the true start of the violence that has since continued unabated. In what amounts to the gravest political violence in Thailand's recent history, during 2004 and 2005 almost 2,000 separate assaults shook the three Southern promises and claimed more than 1,000 lives. Though Prime Minister Thaksin was celebrated by some for his "businesslike solutions" to various problems, following the January 2004 assaults, his government and forces responded to the violence with hard-line tactics that apparently including a number of covert, illicit actions on the parts of military and security person nel. Yet the imposition of martial law throughout the South and intense, heavy-handed policing tactics failed to staunch the deadly attacks. Indeed, the assaults appeared to become ever more sophisticated and more fatal. The roots of ongoing crisis date back more than 100 years to the prolonged fighting which led the annexation, in the early twentieth century, of the majority-Muslim Malay sultanate of Pattani into the Kingdom of Siam. Such analysts note that, for decades following the annexation, the Thai regime employed authoritarian policies intended to consolidate an expanded, Thai-dominated nation-state, moving aggressively to prevent Malay-Muslims from preserving their traditional cultural and ethnic identities. Perhaps not unsurprisingly, many Malay-Muslims resisted official policies that sought, in effect, to eradicate their traditions and clamored for separation from Thailand, but the Thai regime responded to that resistance with even fiercer and more repressive measures. Fr om the 1960s and into the late 1980s, "separatist" groups were active in the South, with levels of tension and violence reaching particularly high levels during the 1970s, when the so-called "separatist movement" reached a peak. During the 1980s, the Thai government under Prime Minister General Prem Tinsulanond initiated new policies towards

Fundamental concepts of the IASB framework

Fundamental concepts of the IASB framework The International Accounting Standard Board herein referred to as the IASB, sets forth standards that outlined in its Framework for the Preparation and Presentation of Financial Statements. The IASB framework applies to general-purpose financial statements. That is, the primary financial statements (income statement, balance sheet, etc.) and the accompanying notes but not additional financial or nonfinancial information, such as directors reports, management discussion and analysis, etc. The IASB framework because of its more limited scope, discusses objectives in the context of business entities only (IFRSs and US, 2007). The IASB framework starts with a broad focus, by discussing the objectives in terms of information useful to a wide range of users in making economic decisions. It lists a wide variety of present and potential users. The IASB framework narrows that focus to a particular group of users. Reasons given include pragmatic reasons (for example, a focus to avoid being vague or highly abstract) and that meeting the information needs of that particular group of users is likely to meet most of the needs of other users. The objectives of financial statements/reports have significant implications for other parts of the framework. For example, objectives affect the elements, in particular the definitions of liabilities and equity. If the objective of financial reporting is to provide information useful to shareholders in making economic decisions, this points toward defining equity narrowly (for example, common shareholders only). Shareholders are interested in the effect of transactions or events on the value of their shares (for example, dilution). In contrast, if the objective of financial reporting is to provide information to a range of users (for example, shareholders, lenders, suppliers, and various other users), this points toward a focus on reporting the effect of transactions or events on the entity, not on the financial position of one particular group of users. Fundamental Concepts Underlying Assumptions The IASB framework prominently features two underlying assumptions: the accrual basis and the going-concern basis. Accrual accounting and related concepts are reviewed extensively. In contrast, the going-concern basis is disclosed in a footnote only. Qualitative Characteristics The IASB framework discusses qualitative characteristics of financial information in terms of attributes that make the information provided useful to users in making economic decisions. The IASB framework discusses fundamental qualitative characteristics, qualitative characteristics and pervasive constraints, an outline of each follows this paragraph. The IASB framework also discusses constraints, such as cost-benefit considerations, and the trade-off between the various qualitative characteristics, such as relevance, and reliability. The IASB framework states that the exercise of prudence or conservatism does not allow the deliberate understatement of net assets and profits. The Boards have identified two characteristics that it has determined to be fundamental qualitative characteristics. Those are: relevance and faithful representation. The definitions are below: Relevant Financial Reporting information that has predictive value or confirmatory value. Faithful Representation Financial reporting complete and free from material error and neutral. The Boards have identified enhancing qualitative characteristics to be: comparability, verifiability, timelines, and understandability. The pervasive constraints identified by the Board: materiality and costs (Conceptual framework for, Chapter 2 2008). In the IASB framework the assets definition has a central role, in that all other element definitions are based upon the definition of assets. That asset primacy is not because information about assets is the most important financial information. Rather, it is because, for a set of definitions of elements of articulated financial statements to be internally consistent and avoid circularity, it has to start by defining one of the elements and base the rest of the definitions upon that definition. Capital and Capital Maintenance The concepts of capital and capital maintenance concern how an entity defines its capital (that is, its store of wealth) for the purposes of distinguishing between an entitys return on capital and its return of capital. The IASB conceptual framework briefly discusses two concepts of capital (and their associated capital maintenance concepts): financial and physical (or operating capability). It does not specify which of the two concepts should be adopted, other than to say that the selection of the appropriate concept of capital are based upon on the needs of users of financial statements. Pros and Cons of Principles Based-System The inherent characteristic of a principles-based framework is the potential of different interpretations for similar transactions. Proponents of worldwide adoption of IFRS work to ensure assure that similar transactions would obtain the same treatment by companies around the world, resulting in globally comparable financial statements. A principle-based system addresses a broad area of accounting that remains consistent with a clear Conceptual Framework. The major benefit of principles-based accounting is that the guidelines can be applied in a variety of situations/industries that avoids the need for managers to manipulate statements to fit a certain requirement (Toppe, Myring, 2009). In principles-based accounting the guidelines are set but not necessarily dictated for every situation, which is one of the major concerns pertaining to this type of accounting system. This situation implies second-guessing and creates uncertainty and requires extensive disclosures in the financial statements. A lack of precise guidelines could create inconsistencies in the application of standards across organizations. For example sometimes financial information can be inconsistent from one company to the next in the same industry thereby damaging the ability for comparability (Doupnik, Perera, 2009). In a principle-based accounting system, the areas of interpretation or discussion are clarified by the standards-setting board, and provide fewer exceptions than a rules-based system. However, IFRS include positions and guidance are considered as sets of rules instead of sets of principles. Stated below are some of the underlying concepts of IFRS that provide a flavor of impacts on the financial statements and therefore on the conduct of businesses. à ¢Ã¢â€š ¬Ã‚ ¢ Consolidation IFRS favors a control model whereas U.S. GAAP prefers a risks-and-rewards model. Some entities consolidated in accordance with FIN 46(R) may have to be shown separately under IFRS. à ¢Ã¢â€š ¬Ã‚ ¢ Statement of Income Under IFRS, extraordinary items are not segregated in the income statement, while, under US GAAP, they are shown below the net income. à ¢Ã¢â€š ¬Ã‚ ¢ Inventory Under IFRS, LIFO (a historical method of recording the value of inventory, a firm records the last units purchased as the first units sold) cannot be used whereas under U.S. GAAP, companies have the choice between LIFO and FIFO (is a common method for recording the value of inventory). à ¢Ã¢â€š ¬Ã‚ ¢ Earning-per-Share Under IFRS, the earning-per-share calculation does not average the individual interim period calculations, whereas under U.S. GAAP the computation averages the individual interim period incremental shares. à ¢Ã¢â€š ¬Ã‚ ¢ Development costs These costs are capitalized under IFRS if certain criteria are met. Under U.S. GAAP development costs are expensed. FASB The Financial Accounting Standard Board herein referred to as the FASB, sets forth standards that outlined in its collection of Concept Statements. The FASB framework applies to general-purpose external financial reporting. This includes not only the financial statements but also other financial and nonfinancial information. Examples include other financial and nonfinancial information contained in company annual reports, company prospectuses and service performance information in the annual reports of non-business entities (IFRSs and US, 2007). Objectives The FASB framework contains two statements on objectives-one relating to business entities (Concepts Statement 1) and another relating to non-business entities. Measurement Measurement is one of the most underdeveloped areas of the two frameworks. Both the IASB and FASB frameworks contain lists of measurement attributes used in practice. Those lists are broadly consistent, and are composed of historical cost, current cost, gross or net realizable (settlement) value, current market value and present value. Both frameworks indicate that the use of different measurement attributes will continue. However, neither provides guidance on how to choose between the different measurements attributes that exist. In other words, the framework lacks fully developed measurement concepts. Those measurement concepts would need to cover both initial measurement and subsequent measurement. Subsequent measurement includes revaluations, impairment and depreciation. The Boards also will need to consider whether the conceptual framework should include not just measurement concepts but also guidance on the techniques of measurement. For example, the FASB conceptual framework includes Concepts Statement 7, on the use of cash flow information and the present value measurement technique to estimate fair value for the purposes of initial recognition and fresh-start accounting. One cross-cutting measurement issue seems to be the unit of account-whether items are grouped at some level of aggregation rather than measured individually (Leuz, 2003). Display-Presentation and Disclosure The display section of the conceptual framework would cover concepts for determining both in which and how recognized information are presented in the primary financial statements and what information are disclosed in the notes or elsewhere in the financial reports. At present, neither framework explicitly sets out definitive concepts of display. Some discussion of presentation and disclosure in the frameworks (for example, both frameworks contain discussion of how information is reported to meet the objectives of financial reporting, by briefly describing the statements that comprise a full set of financial statements and the roles of notes and supplementary information). However, that commentary needs to be pulled together and developed further, to develop concepts of presentation and disclosure useful to the Boards in setting standards for presentation and disclosure (Benston, Bromwich, Wagenhofer, 2006). Fundamental Concepts Underlying Assumptions The accrual basis and the going-concern basis are not listed as underlying assumptions in the FASB framework. Qualitative Characteristics Both frameworks discuss qualitative characteristics of financial information in terms of attributes that make the information provided useful to users in making economic decisions. Both frameworks have similar qualitative characteristics, for example, understandability, relevance, reliability and comparability. Both discuss constraints, such as cost-benefit considerations, and the trade-off between the various qualitative characteristics, such as relevance and reliability. However, there are some differences between the two frameworks. For example, the FASB Concepts Statements set out the characteristics in a hierarchy, treating understandability as a user-specific quality separate from the others, relevance and reliability as the primary qualities and comparability as a secondary quality. In contrast, the IASB framework treats all four as primary qualitative characteristics. Some improvements could be made to the qualitative characteristics of both frameworks. For example, both include neutrality but also prudence or conservatism. Although both frameworks state that the exercise of prudence or conservatism does not allow the deliberate understatement of net assets and profits, some argue that any concept of prudence or conservatism is inconsistent with the concept of neutrality. Discussions with constituents of both Boards suggest that important qualitative characteristics common to both frameworks may be misunderstood. For example, some constituents seem to equate reliability with auditability or verifiability, overlooking the frameworks meaning of correspondence between the accounting information and the real-world economic conditions or events that it purports to represent. Misunderstandings and other difficulties with reliability seem to cut across several present and potential projects at one or both Boards, including revenue recognition, insurance contracts, and fair value measurement (IASB, 2006). Conceptual Framework Project Exposure Draft Some History The first steps taken were to update existing concepts to reflect changes in markets, practices and the economic environment that have occurred in recent years. It was concluded early in the joint project that major reconsideration to all areas of the IASB and FASB frameworks were not needed. They were largely similar. The focus was directed on improving and reaching a convergence between the existing frameworks of each. The convergence process began with a series of exposure drafts. The exposure drafts relating to the joint conceptual framework project are a product of a shared goal of the International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB), herein referred to as the Boards. Their shared goal is to develop a common conceptual framework for financial reporting. The exposure drafts are open for public comment. All comments received by FASB are public information and have been posted on their website. The first discussion paper issued in July 2006 eventually became the first in a series of joint publications that ultimately became the first exposure draft. To date there has been many subsequent drafts published on not only the conceptual framework but also on subsequent issues such as Disclosures, Borrowing Costs, Discontinued Operations, Revenue Recognition, Consolidation, Fair Value Management, Liabilities and many others. As part of the IASBs due process, the Boards consult with practitioners by publishing discussion papers and Exposure Drafts on each of the proposed chapters of the common framework. The new framework is anticipated to be a single document rather than a series of Concept Statements as is the current FASB framework. The Current Exposure Draft- Conceptual Framework for Financial Reporting The latest conceptual framework exposure draft published in May 2008 and like its predecessor was open for public comment. It is anticipated that an additional exposure draft on the topic will follow incorporating inputs from various sources and changes needed after future exposure drafts are published on the various topics such as revenue recognition, liabilities, and disclosures among others. Differences between GAAP and IFRS The most common question one could expect to have regarding the new framework is what are the changes? The potential impact and resulting costs on businesses could be huge is there is a large shift away from the current FASB standards. A huge shift appears unlikely as the two are basing their shared framework largely upon the current FASB concept statements, athough there will be some differences. Some of those be addressed in the pages that follow. This list is not by any means an all-inclusive list of the difference, merely a highlight of some of the more notable difference. These differences are subject to change in the future with publication of new exposure drafts concerning the conceptual framework. An an excellent article published by Deloitte that can found at the following link: http://www.pwc.com/en_US/us/issues/ifrs-reporting/assets/ifrs_usgaapsep09.pdf. This article is a more comprehensive list of the differences between IFRS and GAAP that exceeds the scope of this resear ch paper (Conceptual framework for, para.BC1.3 2008), (Current situation and, 2010). Authoritative Status of the Framework Currently FASBs Concept Statements have the same authority as articles and textbook These are surpassed in authority by common accounting practices. The International Financial Reporting Standards (IFRS) requires entities preparing financial statements under its authority to consider the IASB Framework when there is no standard or interpretation that specifically applies to an event, transaction or similar issue. This would give more authority to the material sourced by the preparers of United States financial statements (Conceptual framework for 2008). General Purpose Financial Reporting The focus of the IASB Framework is on the preparation of financial statements. Currently FASB Statement of Concepts focuses on financial reporting. The disparity between the two becomes less when one considers that the primary focus of FASBs conceptual framework is on the financial statements (Conceptual framework for, para.BC1.3 2008). First-time Adoption Full retrospective application of IFRSs in force at the time of adoption. FASV has no specific standard for first-time adopters. The general practice of U.S. GAAP has been full retrospection application unless a specific standard states otherwise (IFRSs and US, 2007). Consolidation IFRS favors a control model whereas U.S. GAAP prefers a risks-and-rewards model. Some entities consolidated in accordance with FIN 46(R) may have to be shown separately under  IFRS (Forgeas, 2008). Statement of Income Under IFRS, extraordinary items are not segregated in the income statement, while, under US GAAP, they are shown below the net income (Forgeas, 2008). Inventory Under IFRS, LIFO (a historical method of recording the value of inventory, a firm records the last units purchased as the first units sold) cannot be used while under U.S. GAAP, companies have the choice between LIFO and FIFO (is a common method for recording the value of inventory) (Forgeas, 2008). Earning-per-Share Under IFRS, the earning-per-share calculation does not average the individual interim period calculations, whereas under U.S. GAAP the computation averages the individual interim period incremental shares (Forgeas, 2008). Development costs These costs are under IFRS if certain criteria are met, while they are expensed under U.S. GAAP (Forgeas, 2008). Similarities between IFRS and GAAP Below is a list of a few of the similarities between IFRS and GAAP. This list, as with the list of differences, is not an all-inclusive list but a selection of a few of the similarities. Entity Perspective The Boards are similar on the topic of users of financial statements. They both agree that the list of potential users is broad and includes investors, lenders, creditors, employees, suppliers, customers, governments and governmental agencies. They address the entity perspective as the corporation possessing a distinct separateness from its sources of capital providers (Conceptual framework for, para.BC1.11 2008). Primary User Group Again the topic of who the primary users of financial statements are is essentially the same of both Boards. IASB Framework, paragraph 10 says: As investors are providers of risk capital to the entity, the provision of financial statements that meet their needs will also meet most of the needs of other users that financial statements can satisfy. FASB Concepts Statement One focuses on the users of financial information being those whom use the information for investment and credit decisions (Conceptual framework for, para.BC1.3 2008).