The Hero Diary Entry Essay Example

The Hero Diary Entry Paper The elderly person unexpectedly began to cry tears since she saw that I would advise her about his children passing and I didnt recognize what to do so I chose to proceed with my solid and steady discourse stronger than I was telling it previously. Yet, her sobbing likewise got stronger and with a higher power. I at long last chose to stop however I didnt have enough valiance and certainty with her to get ever closer that I was grieved so I got up. She didnt even notification I was strolling towards the entryway however when I opened it she quit crying. I looked towards her and I saw she was murmuring something delicately with her neck bowed. I remained at the entryway tangle until she said straightforwardly to me that she needed me to remain and inform her concerning the last time I was with Jack and what he educated me regarding her. I stood unobtrusively close to her and she inquired as to whether all that I had said was valid. The issue in my psyche began again on the grounds that I wasnt fearless enough to come clean about the weak disposition of her child. I gave her Jacks identification and the uniform he utilized in war. She grinned legitimately to me yet I felt awful about myself since I realized that coming clean would influence her sentiments a great deal. We will compose a custom exposition test on The Hero Diary Entry explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on The Hero Diary Entry explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on The Hero Diary Entry explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer I remained with her only somewhat longer on the grounds that my genuine work was in the bleeding edge and when I went out the climate was a lot colder and miserable; simply equivalent to the womans emotions. There are a great deal of these circumstances in war day by day however this was a remarkable case which I am certain I will recollect for my entire life. Im so sure on the grounds that consistently in my fantasies since that day, I can see the old woman in her parlor, in a similar love seat I was sitting when I went there, weeping for her child since she was pleased with him, since he passed on for her and for her nation.

Conjectures and Refutations by Sir Karl Popper :: Science Sir Karl Popper Scientists Essays

Guesses and Refutations by Sir Karl Popper From a wide perspective science is a precise journey for information. In view of this working definition one can see that numerous zones of human undertakings could qualify as science. In this manner, Popper endeavors to discover a state of boundary among science and psuedo-science. Is there a standard for the logical character or status of theory.(1) The most generally acknowledged response to this difficult Popper says is enlistment and experimental strategy. Now I think that its important to characterize these two terms. One, the possibility of acceptance as it is utilized in this setting is the way toward getting general standards from specific realities or instances.(2) Two, the exact technique is putting together a thought with respect to perception or test or a thought guided by viable experience and not by theory.(3) The most prominent supporter of present day pondering these two ideas was John Stuart Mill. Factory planned evidences that he accepted to describe observational science in his System of Logic (1843).(4) Popper accepts that these two things alone can't separate among science and psuedo-science. He accentuated the hypothetico-deductive character of science.(5) Whereby logical speculations are guessed and articulations from them can be tried. In the event that experimentation misrepresents these announcements, at that point they are invalidated. Be that as it may, in the event that the announcements endure experimentation, at that point and at exactly that point would they be able to be likely acknowledged. No hypothesis, anyway very much tried can be indisputably settled. Popper further proceeds to express that each endeavor to test a hypothesis is an endeavor to distort it. Testability is Falsifiability. At a show of the Aristotelian Society at Oxford in 1936; Popper gave his speculation which was to get world acclaimed - what we call logical information is theoretical, and regularly false, not to mention unquestionably or presumably true.(7) Theories are never truly affirmed by try, they can just make due starting with one test then onto the next, outstanding prisoner to conceivable disproof tomorrow. For the initial segment of Poppers contention I should resolutely concur. Science is a persistent procedure through which enlistment and experimental strategy have a significant impact, Nonetheless, if a hypothesis is to be logical it must have the option to be tried. It must have this segment of Falsifiability! On the off chance that we don't ceaselessly test ourselves and make progress toward reaffirmation we chance falling in to a pit of guess and; I would additionally say that any hypothesis that can't be distorted by either present methods or by proposed implies can't be a logical one.

Paper Services: Common Reasons to Use One

Paper Services: Common Reasons to Use OneThere are many different reasons to look into paper services. All of them can mean money saved, but also the hassle and disappointment for clients that you might have not had otherwise. Here are some of the common reasons to consider using a paper service. It is important to note that while all of these things are probably good reasons to use one, they are also the exception rather than the rule.Paper is the most used thing in a typical office. At one time there was no alternative to paper, but with many different options available it is possible to save money by using one that is perfect for your office. Your customers will love you if you make their work environment as comfortable as possible.New office furniture can cost a lot of money, and before you buy a whole new office furniture set you might want to think about getting a paper service to print your furniture. The prices can be steep for just one piece, so it makes sense to get the ent ire set in paper, which will save you both time and money. You will save on the shipping, as well.Office stationery can take up a lot of space, but that doesn't mean you have to use heavy, heavy paper. Many companies that offer this kind of service use much lighter paper that is easier to handle and can be recycled quickly. In addition, many companies will provide special designs for your company's atmosphere.Paper quality is an important issue, and you can help this by using a paper service. Many offices use thick, crisp paper that is rich in color, and can help improve the quality of work for everyone. It is not likely that you will notice any difference between the high quality paper and the lower quality paper, but it can have a dramatic effect on the way that everything looks when it is printed.Paper colors can vary from page to page, and some clients might like a certain tone or look to their office. A paper service can offer various tones, making sure that they get the perfec t colors for your needs. This can be especially important if you plan to use different colors in your office, such as different walls and light fixtures.Printing can be expensive, but with the advent of higher-quality printers the price is starting to come down. If you are planning to print something as small as a flyer then you will find that it is much cheaper to print with a printer from a different department store. There are printers that are good enough to use on a large scale, so if you are not on a budget there are plenty of printers out there that will give you the service you need.Some offices have very large pieces of stationery, and when this happens it can take up a lot of office space. To save money and also reduce the space that is used the best option is to get a paper service to print the material. They can get the job done much faster than a single employee can, and it is also the best option for office staff to have, as it will allow them to conserve more office s pace.

American Women And Children Tie The Idea Of Perfection

American men women and children tie the idea of perfection in with personal acceptance. When one not satisfied with their body, they turn to cosmetic consumption. Women are more subject to the influence of cosmetics, causing them to feel inadequate, and lessens their self-confidence. From the beginning of time humans have been obsessed with the idea of perfection. This basic want drove many people to achieve great things. The desire from perfection helped build our governments and houses and streets. People were just not satisfied with what they had. There was always a mind for something better, greater, and more useful. This drive is good to have when it comes to aspects like building a better road for traveling. A dirt path can be used†¦show more content†¦To understand why people are obsessed with we must first understand how it is done. There are many parts to cosmetics. The main purpose is to alter the appearance of one’s body. This could be as simple as changing ones hair color or as complex as changing the shape of one’s nose. This requires cosmetic surgery â€Å"The cosmetic surgery is to improve a person s appearance and thus, self-esteem by changing the way she or he looks. Cosmetic surgery is performed on the face and body† (Chesahna). Cosmetics may physically change the body, but that is not the only thing that is affected. Make-up, hair dye, and surgeries can have a large effect on one’s self-esteem and self-concept. As children we are taught to love ourselves for who we are. Parents always say don’t let anyone make fun of you because you are made special. No one in the world is like you. As we progress in life and attempt to gain individuality, we ironically do the opposite. Women start to base their looks off of the famous celebrities they see on television. When a person puts on make up, they are unifying their personal identity. If we all put on foundation, mascara, eyeliner, and lipstick then we all would look the same. In some cases it is good to use when covering a scar, blemish, or bruised eye but it shouldn’t be used in every situation. It is important to understand that what we think of ourselves is more

High Stakes Testing And Statewide Standards - 1159 Words

High-stakes testing and statewide standards The Department of Education concludes that high-stakes testing and statewide standards puts too strain on both the teacher and student. Multiple studies show evidence of miscalculation of scores, teachers being blamed for low test score, and too much time spent on preparation for the tests. The purpose of this policy brief is to elaborate on the non-beneficial components of high-stakes testing and statewide standards. Thus, peer-reviewed research articles and evidential articles are reviewed on high-stakes testing and statewide standards. In addition, the state of Florida has shown the greatest amount of dissatisfied outcomes. The information provided in this policy brief will precisely indicate why high-stakes testing and statewide standards should be abandoned from the school system. I request the action of Congress to outlaw high-stakes testing and statewide standards for the betterment of all National citizens by passing a new law to fo rce states away from standardized testing. For the past 15 years, the No Child Left Behind Law (NCLB), every state has been required to provide each child with a test. This occurs every year; K-8th grade is tested on math and reading, and once in high school. Furthermore, districts have added a variety of tests to follow state-mandated tests. The Counsel of the Great City schools concluded that students take approximately 113 tests between grades K-12. Roberta Munoz (2006)Show MoreRelatedThe Debate Over High Stakes Testing Essay1003 Words   |  5 PagesScores In Texas Tell US? by the Rand Corporation looks at the pros and cons to high stakes testing in Texas. High stakes testing was meant to improve academic scores and motivate teachers, but unintended concerns have risen. Professionals and the media question exactly how beneficial these test are, and if we should continue to use them. Texas was looked at because students had made huge strides in statewide testing. Gains in Texas Assessment and Academic Skills (TAAS) re ading and math scoresRead More Alternative Assessment Essay examples1282 Words   |  6 Pagesproject-based learning, because the entire academic year is devoted to practicing for statewide testing.† He went on to say that things can be different (Montague, 2000). He is correct; there are other ways to â€Å"test† student knowledge that are more beneficial to the students. These are called alternative assessment forms. Standardized tests can take various forms. Two major types of standardized tests are nationwide and statewide tests. An example of a nation-wide test is the Stanford Achievement TestRead MoreWhat Are The Critiques Of The SOL Test?861 Words   |  4 PagesVirginia’s statewide tests† talks about the Standards of Learning (SOL) exams. According to Virginia officials, the SOL is more difficult than national standards and is similar to the Common Core State Standards. The SOL is a high-stakes series of exams that assess the students understanding of the required curriculum across core subjects such as reading, writing, social science, mathematics, and science. Virginia students begin taking SOL exams in third grade until they graduate high school (BalingitRead MoreThe No Child Left Behind Act1420 Words   |  6 PagesMany stakeholders’ in public education are seeking solutions to produce high achieving students who graduate ready to embrace technological challenges . One solution for many stakeholders’ seems to be high stakes testing. High stakes testing is an educational reform where decisions are based on individual student performance, teacher performance, and school performance. The tests are usually performed as an end of course or end of grade assessment after completion of the curriculum. The No ChildRead MoreIntroduction. A Resounding â€Å"Thank You† Is Directed Toward1514 Words   |  7 PagesBehind† Act in 2002, which consists of the Common Core State Standards (CCSS) Initiative. CCSS is set of quality academic standards in math and English for grade levels K-12 that outlines what a student should have learned at the successful completion of each grade. Ultimately, the CCSS levels the learning field for students across America, regardless of social class, race, or disability by requiring all students to meet the same standards of quality education. Statement of the Problem The popularityRead More No Child Left Behind Assessment Essay1289 Words   |  6 PagesIf a standardized test was a contestant on Dancing With the Stars or American Idol, would it be voted off? Depends on whether the judges were politicians, professors, psychologists or parents. The stakes are high; ideology and money are at stake, and accountability is on the line. Using standardized tests as quantitative measurement tools have important implications for American education, â€Å"quality of assessment is one of the key features of good teaching and setting appropriate assessment tasksRead MoreThe Video Discussions : No Child Left Behind1217 Words   |  5 Pagescontext of the video discussions, No Child Left Behind (NCLB) represents a top-heavy approach to education with the federal government mandating reform and placing emphasis on testing outcomes. Indeed, NCLB is part of the accountability movement that has led to the development of ongoing measures that are designed to cr eate statewide assessment systems to measure student performance in mathematics and reading and thus address areas for improvement among students not performing at passable levels in suchRead More Education Essay1244 Words   |  5 Pagescontroversies over education are centered around the question of how strictly standards should be upheld. The concern over whether or not flunking students is appropriate or even in the best interest of the student is a widely discussed topic. The argument often begins with students just starting school where the question of standardized testing for kindergartners arises. The majority of people are actually against such testing because they feel that a child who is labeled as a failure at such an earlyRead MoreObjectives Of The Curriculum Development789 Words   |  4 Pagesfederal funding to administer a statewide standardized test annually to all students. Schools that receive Title I funding through the Elementary and Secondary Education Act o f 1965 must make Adequate Yearly Progress (AYP) in test scores. This aim led to setting a more specific goal of choosing DII as a curriculum strategy to consistently help raise student test scores. Once the curriculum instrument was identified, the objective was to deconstruct the power standards of each of the two subjectsRead MoreEducation Questions: Field Trip1000 Words   |  4 Pagespermission slip was required to stay behind at school. All of these issues are still important and practiced but now there are also a whole new set of requirements, some of which stand to end field trips all together. Those issues surround curriculum standards and time constraints as well as legality and liability issues. The field trip must be sanctioned and approved by the school and it is even possible that the school needs to contact their liability insurer to make certain that the trip is covered

Decision Making Styles And Their Associations With...

Stephanie Segovia NSS 101 November 12, 2015 Source: BavoÄ ¾Ãƒ ¡r, Jozef and OÄ ¾ga Orosovà ¡. â€Å"Decision-making styles and their associations with decision-making competencies and mental health.† Judgment and Decision Making 10(2015): 115-122. Web. 1 Jan. 2015 Problem: The issue that is being addressed is finding out what the relationship are between the different decision-making styles and how this affects our decision-making competencies and mental heath. Hypothesis: If you use certain decision-making styles then it will affect the outcome of your mental health and competency. The independent variables are the five decision-making styles which are rational, intuitive, dependent, avoidant, and spontaneous. 1. Rational style- has to do†¦show more content†¦Research design: It is a survey type of research design that includes tables and data that is collected by the surveys that have been conducted on the 427 Slovak high school and university students. There were many correlations in the research that was done. Most of it had to deal with that people who are avoidant and spontaneous decision makers do not have the best mental health or do not know how to deal with certain aspects of their life. They investigated the psychometric characteristics of the GDMS and its inner consistency and subscale intercorrelations. Then they studied the relationships between decision-making styles and decision making competencies. Lastly they explored the associations between the decision-making styles and the three indicators of mental health which are ones well-being, how people perceive stress and depression. Time frame: The research lasted a couple of years between 2003-2012 and some during 1999 Operational definitions (Jargon): The few jargon that I found were these few terms General Decision-Making Scale (GDMS), DSM manual, Adult Decision-Making Competence (A-DMC) , and 6-point Likert scale. Sampling: The sample was on a group of people of about 427 from the Slovak high school and university students. In the ï ¬ rst sample there were 213 high school and university students from different schools in KoÃ… ¡ice,

Auditing and Assurance IASB and AASB

Question: Discuss about theAuditing and Assurancefor IASB and AASB. Answer: Inroduction The current projects of IASB are convergence of its Accounting Standards with the US FASB. These accounting standards are handled by IASB and AASB on their top priority (Chartered Accountant, 2016). The Australian Accounting Standard of Board (AASB) issue and review the new accounting standards after the completion of stage 1 of the project in 2011 May. In this paper we discuss the two standards released by AASB that is AASB 16/IFRS 16 Lease and AASB 11/IFRS 11 Joint Arrangements. IASB issued IFRS 11 in 2011 May and this standard is effective from 2013 January (Chartered Accountants, 2016). AASB 11/ IFRS 11: AASB introduce AASB 11 that is joint arrangements on 1st January 2013. This standard was included under section 334 of the Corporation Act 2001. The main objective of AASB 11 is to provide guidelines for financial reports made by corporations who have interest in the joint arrangements. AASB 11 applies on those entities which are under obligation to prepare financial reports under part 2M.3 of Corporation Act 2001 (AASB Standards, 2011). AASB 11 replaces the AASB 131 that is Interests in Joint Ventures. IASB commenced its project of joint venture in 2004, and in 2005 IASB adopted this project with FASB as convergence project for short period. This project was commenced to resolve these two principle issues: Determine the accounting method in case of joint venture. Provide choice of accounting in joint venture. According to AASB 2011, joint arrangement is an arrangement in which two parties are under joint contractual obligations, and they can access joint control over the project. AASB 11 also defines these terms: Joint Operations: In this parties have parties are under contractual arrangement and have joint control regarding the individual assets and joint obligations for the individual liability. Joint Ventures: In this parties have parties are under contractual arrangement and have joint control regarding the net assets. Parties can recognize their interest by using method providing under AASB 128 that is Investments in Associates and Joint Ventures (Chartered Accountants, 2016). The accounting treatment for joint operations and joint ventures are different. In case of joint ventures equity treatment is applicable and for joint operations different rules of accounting are provided. AASB 11 provides different treatment of accounting for both the arrangements (Queensland Treasury, 2016). AASB 11 replaces the accounting standard AASB 131 that is Interest in Joint Ventures. AASB 131 provides three categories that are jointly controlled entities, operations, and assets, whereas AASB 11 replace these terms by Joint Operations and Joint Venture. The main objective of IFRS 11 was to remove the method of proportionate consolidation for the JCEs. They provide equity treatment for the JCEs. Following are effect factors of AASB 11/IFRS 11: Effect on financial statements: Jurisdictions used different accounting methods. Effect of this accounting standard on current and new joint ventures, and on their financial ratios. This standard provides equity method of accounting for joint arrangements. This standard provides different accounting methods for joint operations and joint venture. IFRS 11 provide methods of accounting as per the type of arrangement used by the company (IFRS, 2011). Companies which are jointly under contractual obligation and use proportionate consolidation method have to change their accounting method. But they cannot automatically adopt equity method for accounting. Management of the company has to check the provisions of contractual arrangements and other facts before switching to equity method of accounting (Ernst young, 2011). AASB 16/IFRS 16: IASB issue IFRS 16 on 13th January 2016, which deals with the operated lease, and main aim of this standard is to capitalize all the leases on the balance sheet of the company. Whereas, Australian accounting standard of board applicable this standard on or after 1st January 2019. This standard provides single accounting method for all leases. This standard provides: IFRS 16 does not recognize the operating leases. IFRS 16 provides that all leases must be capitalized on the balance sheet of the company. IFRS 16 removes the need of rental expenses showed in balance sheet in lieu of lease. All leases impose depreciation on the asset and interest incurred on the liability of lease. All the calculation related to lease property must be included in the calculation of present value. It must be noted that these provision are not applicable on retail lease and retail lessees are not bound to capitalize the lease asset on the balance sheet, they can show the rental expense in profit and loss statement (IBDO, 2016). This standard is not applicable on: Short term leases that is lease of property less than 12 months Lease of asset which is of low value. Exceptions of this standard: Leases in case of minerals, oils and other non-regenerative resources. Assets which are biological in nature. Arrangements of service concessions In case of licensing agreement. In case of intellectual property licenses (AASB, 2016). IFRS16 replace the IAS 17 that is leases, and IASB work with the FASB on this standard. IFRS 16 is applicable from 1st January 2019, and company can apply this standard before the 2019 but only if company also apply IFRS 15 that is Revenue from Contracts with Customers. IFRS 16 removes the classification of lease as operating lease and financial lease. IFRS 16 treat all the leases as financial lease and apply the same treatment on all leases. IAS 17 provide different accounting treatments for operating lease and financial lease, IFRS 16 remove this method and provide similar treatment on all leases and also remove the term operating lease from its ambit. IFRS 16 provide that all the leases are capitalized in the balance sheet, and show the asset as lease asset in the balance sheet. IFRS 16 also change the treatment of expenses related to lease in profit and loss account of the company. IFRS 16 remove the straight line expenses related to lease and provide that depreciation is charged on the lease asset and the interest incurred on the liability of lease (IFRS, 2016). IFRS 16 keep the definition of lease as it is provided in IAS 17, but it provide new guidelines on application of the definition of lease (Sivantham, 2016). Before discussing the answer of this question it is necessary to understand the term stewardship. Stewardship is derived from the word steward, which basically means affairs managed by the one person in place of his employer or a person who manage the property of another person. This term is used by many people in different ways. Usually it is used for the custodianship of asset. According to IFRS, stewardship is useful for the performance of management. Stewards are not only the custodian of the assets but they are also responsible to make the efficient use of the asset. IFRS standards are not appropriate for the local authorities, and the reason behind this is very simple as accounting standards issued by IFRS are designed to provide information which is useful for decision making for the investors to buy or sale share of the company. IFRS does not take any other factor for financial reporting. UK GAAP provides accrual method of accounting and focus on the major transaction in the balance sheet to determine the actions required in that period of time. UK GAAP focus on stewardship, financial performance of the entity and action required at that time period. On the other hand IFRS focus on measurement of value at one point of time and compare that value at different time. IFRS give more emphasis to balance sheet and put the profit and loss account on secondary level (Murphy, 2008). In case of local authorities, there are no investors and such authorities do not provide any return on investment. Local authorities do not issue any bonds or shares for arranging funds. On which factors IFRS establish standards are not present in the case of local authorities. Therefore, we can say that IFRS is not providing appropriate accounting methods for local authorities. According to Murphy IASB is not acting in the interest of public they are just designed to provide benefits for their biggest sponsors that is big 4 companies. IFRS give more importance to the disclosure requirements and basically provide standards on the basis of this principle (CIMA, 2009). IFRS make standards by considering the investors point of view but in local authorities there is nothing to buy and sell. IFRS give importance to the investors and think that the financial statements are designed only for investors. Accounting standards issued by IFRS is appropriate for big companies not for local authorities. GAAP and IFRS have many similarities also, but the main difference is already highlighted above. GAAP is better for local authorities as it mainly focus on the stewardship accounting and financial performance of the company (EY, 2011). Murphy said that IASB works only for big four companies and develop accounting standards for the large scale companies. Murphy further said that IFRS are developed for comparing the value at one point of time from other point of time, whereas GAAP focus on stewardship accounting, financial performance and requirement of correct action at point of time. Question arises whether the difference between GAAP and IFRS really matters or not, and whether IFRS only serves to the BIG four companies also. And the answer of this question is yes, IFRS serves only big four companies and designed standards for the profit of these companies. Accounting standards of IASB is not appropriate for local authorities. Many differences are there in the GAAP and IFRS which proves that IFRS are designed for large scale companies. GAAP provides very limited methods and guidelines to offset the assets and liabilities in the balance sheet. On the other hand IFRS provides detail matter and methods to offset the assets and liabilities in the balance sheet. GAAP focus on the financial performance on the company whereas IASB designed standards after considering the importance of investors, and they provide standards which help the investors in decision making for buying and selling the shares of the company. In GAAP system balance sheet always emphasis on balancing the total assets from total liabilities, and in GAAP balance sheet always presents the item according to their liquidity terms. In IFRS current and non-current assets are separately present and current and non-current liabilities are separately classified. Therefore, it is said that IFRS is work for its biggest sponsors that is big four companies (Ponnam, n.d.; Smith, 2012). We cannot say that IFRS are not completely appropriate for local authorities. In some cases IFRS is also working for public sector. PFI scheme accounting, lease accounting and derivative methods are those areas where IFRS provide many opportunities for public sector also. IFRS also reduce the long procedures and confusions. IFRS is accepted all over the world and provide a platform which is commonly used by the companies all over the world. Under IFRS standards common accounting methods are used by the companies which make easy for investors to compare the accounting statements of different companies in different countries, and also these standards are designed to avoid confusion in taking sound decisions by investors. There are many multinational companies which have work place in different countries and they have to maintain their accounts according to the laws of that country, which becomes difficult for the investors to understand the financial reports of that company. IFRS provide consistency in the accounting and issue accounting standards which are accepted worldwide, because of which it is easy for investors to understand the financial reports and make sound decision (Smith, 2008). In this answer we determine the effect of IFRS standards on the local authorities of Australia. IFRS standards are issued and reviewed by International accounting standard of board (IASB). Australia already decides to adopt the IFRS standards for its profit making organizations or in other words for those organizations which need to report. Australian government adopt these standards publically and applicable these high quality standards in their country. In Australia there are two types of reporting procedure for financial statements that is Australian Accounting Standards and Australian Accounting Standards Reduced Disclosure Requirements. IFRS supports first type of reporting procedure that is Australian Accounting Standards. These standards are adopted by Australia from 1st January 2005. These standards are applicable on all the domestic companies in Australia (IFRS, 2016). According to the government of Australia there are many benefits of IFRS standards such as these standards help in attracting the capital in the Australia, these standards reduce the cost of accounting procedures and it replace the deficiencies of GAAP that is AGAAP (AASB, n.d.). After the adoption of IFRS standards by local government, it was expected that there are number of changes occurred in the financial reporting of the local authorities. Local government organizations are not aware with the procedure of IFRS standards. Because of adoption of these standards many process of accounting, presentation methods and other concepts are changed. Many counseling sessions and trainings are held to these changes effectively. But application of IFRS standards was costly and time consuming procedure for local government authorities. Benefits of IFRS standards for local authorities are still questionable. IFRS standards are applicable on all the sectors of Australia that means on public and private sector. These sectors work differently and their structure and procedure are different from public sectors. Therefore, applicability of same standards on both the sectors put question mark on the success of these standards. Before the adoption of IFRS standards many people make comments that these standards are not appropriate for the small firms. AICD make statement that IFRS standards are not appropriate for smaller companies, especially in view of resources. ICAA also demand some sort of relief for smaller companies. It was found after the survey of 135 listed firms that more than 65 firms which are listed on Australian stock exchange have seen no change in their net income or equity after applying the IFRS standards. Only number of adjustments is increase after the applicability of these standards (Ahmed and Alam, 2012). Generally it was found that smaller companies and those firms which are not in major cities face management issue, cost issue and time issue after the applicability of these IFRS standards (Pilcher, 2009). In last we can conclude that adoption of IFRS accounting standards increase the detail level of total assets and liabilities and require more disclosures which is difficult to man age for the small firms in Australia (Trewavas, 2010). References: Chartered Accountants, (2016). Joint ventures. Retrieved on 27th September 2016 from: https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Current-issues/Convergence/News-and-updates/Joint-ventures. AASB Standards, 2011. Joint Arrangements. Retrieved on 27th September 2016 from: https://www.aasb.gov.au/admin/file/content105/c9/AASB11_08-11.pdf. Chartered Accountants,(2016). Overview of the FASB IFRS convergence. Retrieved on 27th September 2016 from: https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Current-issues/Convergence/News-and-updates/Overview-of-FASB-IFRS-convergence. Chartered Accountants,(2016). Convergence. Retrieved on 27th September 2016 from: https://www.charteredaccountants.com.au/convergence?search=truedatefrom=27/03/2016%2012:00:00%20AMdateto=27/09/2016%2012:00:00%20AMpage=2. Queensland treasury, (2016). FRR 2H Interests in Associates and Joint Arrangements. Retrieved on 27th September 2016 from: https://www.treasury.qld.gov.au/publications-resources/financial-reporting/2016/frr-2h-interests-in-associates-and-joint-arrangements-2016.pdf. IFRS, (2011). Effect Analysis. Retrieved on 27th September 2016 from: https://www.ifrs.org/Alerts/ProjectUpdate/Documents/IFRS11_Effectanalysis.pdf. ernst young, (2011). Applying IFRS. Retrieved on 27th September 2016 from: https://www.ey.com/Publication/vwLUAssets/Applying_IFRS_11/$FILE/Applying_IFRS_11.pdf. IBDO, (2016). New leases standard requires virtually all leases to be capitalised on the balance sheet. Retrieved on 27th September 2016 from: https://www.bdo.com.au/en-au/accounting-news/accounting-news-february-2016/new-leases-standard. AASB Standards, 2016. Leases. Retrieved on 27th September 2016 from: https://www.aasb.gov.au/admin/file/content105/c9/AASB16_AmendStd_02-16.pdf. IFRS, (2016). IFRS 16 Leases. Retrieved on 27th September 2016 from: https://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Documents/IFRS_16_effects_analysis.pdf. Sivantham, S. (2016). Lease accounting will never be the same again IFRS 16 isfinally out. Retrieved on 27th September 2016 from: file:///C:/Users/Guest/Downloads/Feb_16_Lease%20accounting%20will%20never%20be%20the%20same%20again.pdf. EY, (2011). UK GAAP vs. IFRS. Retrieved on 27th September 2016 from: https://www.ey.com/Publication/vwLUAssets/UK_GAAP_v_IFRS_-_The_basics_-_Spring_2011/$FILE/EY_UK_GAAP_vs_IFRS_-_The%20basics_-_Spring_2011%20.pdf. CIMA, (2009). IFRS and the public sector. Retrieved on 27th September 2016 from: https://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_IFRS_and_the_public_sector_jul09.pdf.pdf. Murphy, R. (2008). Retrieved on 27th September 2016 from: https://www.taxresearch.org.uk/Blog/2008/01/18/ifrs-for-local-authorities-stop-this-madness-now/. Ponnam, M. IFRS is big four gravy train- by Richard Murphy. Retrieved on 27th September 2016 from: https://www.scribd.com/doc/103046715/Theory-of-Accounting. Smith, M. L. (2008). IFRS an unstoppable juggernaut for US and global financial reporting. Retrieved on 27th September 2016 from: https://poseidon01.ssrn.com/delivery.php?ID=676067083085097089121029064119072078034050019023060074029023111088102023030126092099032060018032059046053101106083029023120000126023030041068070031119098028068024090043085093025072091110127078028068002066098019102016064008084078017116002028072127065EXT=pdf. Smith, M. L. (2012). IFRS and U.S. GAAP: Some Key Differences Accountants Should Know. Retrieved on 27th September 2016 from: file:///C:/Users/Guest/Downloads/qfall2012_smith-pdf.pdf. IFRS, (2016). IFRS application around the World Jurisdictional Profile: Australia. Retrieved on 27th September 2016 from: https://www.ifrs.org/Use-around-the-world/Documents/Jurisdiction-profiles/Australia-IFRS-Profile.pdf. Ahmed, K. and Alam, M. (2012). The Effect of IFRS Adoption on the Financial Reports of Local Government Entities, Australasian Accounting, Business and Finance Journal, 6(3), 109-120. Retrieved on 27th September 2016 from: https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1370context=aabfj. Pilcher, R. (2009). Implementing IFRS in local government: value adding or additional pain. Retrieved on 27th September 2016 from: https://www.emeraldinsight.com/doi/abs/10.1108/11766090910973920. AASB. IFRS Adoption in Australia. Retrieved on 27th September 2016 from: https://www.aasb.gov.au/admin/file/content102/c3/IFRS_adoption_in_Australia_Sept_2009.pdf. Trewavas, K. (2010). The Impact of IFRS Adoption on Public Sector Financial Statements. Retrieved on 27th September 2016 from: https://www.massey.ac.nz/massey/fms/Colleges/College%20of%20Business/School%20of%20Accountancy/Documents/Seminars/Palmerston%20North/2010/Draft%20paper_Kathryn%20Trewavas.pdf.

What Is Convection Essays - Meteorology, Continuum Mechanics

What Is Convection ? Convection is the heat transfer in a gas or liquid by the circulation of currents from one region to another or convection can also be defined as a flu i d motion caused by an external force of gravity. Convection is heat transfer by circulating currents of air as in 'THERMALS' in the atmosphere. Heated air has a lower density than cool air and therefore rises. Cooler air moves in below the rising warm air and circulatory currents are set up. Thermals are used by Hang-gliders and Para-gliders to gain lift. Convection is also used in space heating as in the home. Radiation is due to rays of direct heat as from the sun or an open fire . It is the phys ical movement of warm air (or other fluid) into an area of cooler air (or other fluid). Normally the movement is vertical as the horizontal movement is called advection. Significant evidence can be found in many places in the natural world. The first one that comes to mind is the development of cumulonimbus clouds. Warm, moist air flow upwards because it is more buoyant than the surrounding air. As it moves upwards it cools as it expands and eventually forms clouds. Another example would be the convective cells found in hot springs. The hot water is less dense and rises, sometimes quite vigorously, producing a lot of turbulence at the surface.

A Common Bound essays

A Common Bound essays The Homeric Code of Honor is that every Greek lived for. The aim was for immortality through fame. This fame could only be earned three was, one excellence by fighting or words. Second, time through honor or respect and Avoidance of shame. We are going to compare how Oedipus, Lysistrata and Agamemnon reached this goal of stardom. Oedipus is the ruler of a city called Thebes in Sophocleas Oedipus the King. In this story Cadmus was the founder of the city by fighting and defeating the dragon. After the dragons death cadmus decided to take the dragons teeth and sow them into the ground. By doing this Cadmus had built a heroic name for himself and for the people that were the first residents with him. Oedipus looked at this as a challenge for him and his people that he rules over to also make the heroic code just as Cadmus. Oedipus decided that his journey would be the Sphinx. The difference between this Cadmus and Oedipus is that of the Gods. Oedipus experiences throughout his journey no cooperation from the Gods or Goddesses. Lines 1282 1288 show an example of how Oedipus felt gods treated him: What is there now to love? What greeting can cheer me? Lead me away. Quickly, quickly! O led me out of the country to a distant land! I am beyond redemption accursed, beyond hope lost, the one man livin g whom all the gods most hate. Here we see Oedipuss arrogance throughout the play causes him the trouble with the all the gods. Though sheer determination and hard work Oedipus was able to crack the Spinxs riddle. Aristophanes Lysistrata deals with the Peloponesian War, and how the women are fed up with it and take action to stop the war. Each woman from both sides to come together and locked themselves up in the Acropolis for five days. The women told the men that this is a sex strike and until they both stop fighting they will stay locked up. The leader of the ...

Cause and Effect and Comparison-Contrast Essay Example | Topics and Well Written Essays - 500 words - 1

Cause and Effect and Comparison-Contrast - Essay Example This was to try and minimize the effects of the radiations to individuals who were to work there for longer periods of time. The radiation was said to be present in the entire environment where water, air, plants and animals were all affected (Aleksievich). The situation was made intense by the fact that people in the region did not know what had just happened and those who were travelling to Chernobyl from other places continued with their journeys. Another cause that increased the effects of the radioactive materials was the steam explosion. Steam is less dense than the normal atmospheric water and therefore was able to be carried v\by the wind to far distances. Moreover, on condensation, it landed on buildings, people, the fauna and flora. This increased the level of intoxication and spread of the radiations. The effects of the radiations to people who took part in the cleaning process, regardless of whether they lived close to the plant were still seen (Lusted). The government involved 500,000 people to clean the place and most of them were young and energetic men and women. These were to be the next generation. In fact, within a few hours of the explosion, people in the environment, who were absolutely oblivious of what had happened, started experiencing illnesses and headaches. Uncontrollable fits of coughing and vomiting were also experienced by the people as well as tastes of metallic substances in their mouths. Many of these people were caught without any information about such an atrocity. These people suffered for longer and by 2005, more than 6,000 cases of thyroid cancer were reported (Cheney, Journey to Chernobyl: Encounters in a Radioactive Zone). This number includes children who were born in the recent years. The second effect to the people was mental health. These individuals were lacking control over their actions, were weak and helpless. The third effect was the actual death caused directly and indirectly by the radiations.

HansonSymphony NO 2Romantic Assignment Example | Topics and Well Written Essays - 1000 words

HansonSymphony NO 2Romantic - Assignment Example The true romantic melody introduced later on by the mellow strings in the theme symbolizes the melody style of the 1930s The symphony used here consist of an English horn, two bassoons, piccolo, 2 flutes, 2 clarinets in B-flat, contrabassoon, 2 oboes, 4 horn in F, 3 trombones, 3 trumpets in C, tuba, snare drum, harps, cymbals and strings (Simmons, 2004). The noble, warm and soothing sounds of horns provides the color signature and signify thematic leadership in this symphony and epitomizes the 19th century Romantic sound from Mendelssohn to Tchaikovsky. The onset of the major movement begins by a dark three-note with an ascending motive being heard from the winds forms the introduction to the traditional sonata-form movement. Acceleration of the tempo forms the introductory part of the descending theme Holds the whole piece together and throughout the three movement actions of the composition, it returns severally – both as section tutties and solos. In a sense, it functions as sort of a â€Å"thematic glue† that binds the entire piece of music together The horns are launched in the culmination with a vibrant whoop of ballyhoos derived from the slogan theme, and later on expanded into an exhilarating horn-led brass opening at the midpoint of the movement midpoint (Cohen, 2006, p.

Contingency Tables Essay Example for Free

Contingency Tables Essay The two nominal level variables are respondent’s sex and marital status. The independent variable is respondent’s sex and dependent variable is respondent’s marital status. The null and alternate hypotheses are Null hypothesis, H0: Marital status is independent of sex. Alternate Hypothesis, H1: Marital status is dependent on sex. The variable sex measures respondent’s gender. The valid categories of measurement for the variable sex are ‘Male’ and ‘Female’ and they are coded as 1 and 2, respectively. The variable is a good example for the nominal level of measurement, as it merely identifies a category. The variable marital status measures respondent marital status. The valid categories of measurement for the variable marital status are ‘Married’, ‘Widowed’, ‘Divorced’, ‘Separated’ and ‘Never married’ and they are coded as 1, 2, 3, 4 and 5, respectively. The variable is a good example for the nominal level of measurement, as it merely identifies a category. Majority (57. 3%) of the respondent’s were male. Majority (53. 0%) of the respondent’s were married. The percentage of respondents widowed, divorced, separated and never married were 11. 0%, 14. 2%, 2. 7% and 19. 1%, respectively. Table 1 shows the cross-tabulation of respondent’s marital status by sex. The distribution of male respondent’s for married, widowed, divorced, separated and never married were 59. 8%, 4. 8%, 11. 7, 1. 4% and 22. 2%, respectively. The distribution of female respondent’s for married, widowed, divorced, separated and never married were 48. 0%, 15. 6%, 16. 1, 3. 6% and 16. 8%, respectively. The table provides an evidence of correlation (association) between respondent’s sex and marital status in the sample. There appears a weak association between respondent’s sex and marital status. In general, the information summarized in the table 1 seems to provide evidence supporting research (alternate) hypothesis, as the distribution of male and females respondent’s for marital stratus are not similar. The value of nominal directional measure of association lambda is 0. This indicates no relationship between respondent’s sex and marital status that is knowing the respondent’s sex does not increase the ability to predict his or her marital status. This statistics (lambda) does not improve upon the use of column percentages to evaluate the given correlation.

Cause and Effect Essay - Christianity Causes Divorce -- Expository Cau

Cause and Effect Essay - Christianity Causes Divorce â€Å"Bible Belt Couples ‘Put Asunder’ More,† the New York Times proclaimed on May 21 of this year: â€Å"The divorce rate in many parts of the Bible Belt is roughly 50% above the national average.† So much for the notion that secularism is to blame for the decline of traditional families, among other frequently lamented social ills. Apparently, in a least a few states, the divorce rate correlates to an excess of piety, not the absence of it. What do we make of this amusing correlation? I doubt that religiosity directly causes divorce, but in some cases it may cause marriage, by condemning premarital sex and cohabitation as sinful; and marriage, of course, is the one indisputable cause of divorce. Marry in haste; divorce when you come to your senses. â€Å"I had this vision that this is just what people do; Get married, have kids and Christ comes back,† one Oklahoma divorcee told the New York Times. She remarried, but a great many Oklahomans apparently prefer living in sin. (Religion may not cause marriage after all.) According to the Times, the number of unmarried cohabitating couples in Oklahoma increased 97 percent in the past ten years. It increased 125 percent in Arkansas and 123 percent in Tennessee. The average national increase in unmarried couples for the same period was 72 percent. Statistics like these are deeply troubling to God-fearing social conservatives like Arkansas Governor Mike Huckabee, who declared a â€Å"marital emergency† in his state; and Oklahoma Governor Frank Keating, who has initiated a multimillion dollar campaign to strengthen marriage by sending publicly funded â€Å"marriage ambassadors† to talk shows and public schools and providing premarital education. ... ...tates, when the Supreme Court held that Mormons could be prosecuted for entering into polygamous marriages. Thus, Judeo-Christian notions of marriage are incorporated into law while historic Mormon beliefs about marriage are criminalized. As Utah polygamist Tom Green recently learned, laws against multiple spouses are still liable to be enforced. Green, who boasted five wives and an estimated twenty-five to thirty children, was convicted of four counts of bigamy (and one count of nonsupport). He was not a particularly sympathetic defendant: one of his wives was only fourteen when he married her, and he could not support all the children he promiscuously fathered. So, it’s probably not fair to say he was prosecuted because of his religious beliefs, but he was prosecuted in spite of them. He is not a particularly virtuous man, but he is, after all, a religious one.

Bred in South Auckland Essay

I think Glen Colquhoun’s purpose in creating this poem was to make people, like myself, realise our self-worth and embrace our individuality. He mocks his everyday habits to show us that we can’t always be put into categories, just because a person does something like ‘†¦I read the newspaper. ’ That doesn’t mean the person has to be stereotyped into a certain group, in this case ‘Some people think I am a typical Pakeha’. I really enjoyed reading the way the author made fun of his everyday habits to tell that there is more than one way of viewing our identity, instead of being guided to a racial or cultural stereotype. I found it easy to believe him when he said ‘I think I am the luckiest mongrel I know. ’ He accepted his cultures but did not let them sculpt him into their typical stereotypes. I really liked the way Glen Colquhoun relates himself to four stereotypical cultures: Maori, Pakeha, Asian and Pacific Islander. I also enjoyed the way he described his everyday habits to each of his cultures. ‘I think I’m the luckiest mongrel I know’ by portraying himself as a mongrel- a dog of mixed breed he tells us he has many different cultural influences as a part of him. This quote made me realise that every person has many dimensions to them; it doesn’t matter if your family isn’t from multiple cultures. When you grow up in a society where there are many diverse cultures influencing your behaviour, your attitude, it shapes your personality and you as a person. This poem relates to many people around New Zealand, especially in South Auckland because we’re so multi-cultural and so many people have parents, partners, cousins, aunties and uncles from many different cultures. Even though I’m from Pakistan some people think I’m Indian and others think I’m from some Middle Eastern country. So in a way I could relate to this. I enjoyed reading this poem because the theme relates to everyday things and everyone gets stereotyped at some point in their life regardless of their culture, which is why we should define ourselves by our personality not culture stereotypes.

Technology And Its Impact On Human History - 2056 Words

Humans transitioning from being hunting and gathering nomads that would wander looking for food to being masters of full fledged civilizations was one of the biggest changes in all of human history. Now this change in history was caused by first humans ability to create tools and mastering technology. The mastering of technology played a huge role in the development in civilizations however science wasn’t as much of a concern to people in prehistory and didn t become very common till the first civilizations and even then it was only that of practical science that could be used by the everyday person. The only science that was truly studied and appreciated by early humans was astronomy and that was able to help in the development of calendars. The first things humans had been there gifted evolutionary tools of thumbs which allowed them to grasp things and create new things with and the other was speech which allowed the communication of ideas. Another very important technology was the control of fire which allowed humans the ability to cook their food, use it to move into colder climates, kept wild animals away, and very important because now humans no longer needed to depend solely on the sun as a light and heat source. It was also able to harden wooden tools. They also made things like needles for sewing clothing, spears used for hunting, and even had developed rope and nets. Almost all tools developed by the first humans were for food collection in one way another,Show MoreRelated The Impact of Travel on the Evironment Essay example885 Words   |  4 PagesThe Impact of Travel on the Evironment Human history has been defined by movement and expansion, as humans slowly moved throughout the globe. Even after humans had populated the entire world, humans continued to travel for many reasons: war, trade, adventure, and religion. It would seem that the human species is filled with inveterate travelers. 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