Free Essays on Song Of A Humming Bird

Having read the book â€Å"Song of a Hummingbird†, I have had the privilege to read such a book with lots of ethnic, ethic, and religious issues at hand, and the struggle for a womans identity. There are a couple of issues that I found myself in tune with and in agreement. One of the topics was that of the religious inquisition. My religious preference is not that of the Indigenous people or Catholic but I am and feel more compelled by the experience of the Indigenous people and their beliefs. In this story, Huitzitzilin deals with wanting to share the story of her life and to reveal the truth of the Spaniards conquest and having to stick to the confession standards and practices. I do not agree with the indigenous beliefs of Gods but I really appreciated the statement made by Huitzitzilin when she expressed how the Catholics wanted her Gods to vanish yet Catholics continue to idol worship. I also think the way Huitzitzilin expressed how the Catholic religion would force them to chant and recite prayers that they did not understand; the repetition of prayers went in vain when the Mexicas would recite them as Huitzitzilin explained. This in my belief is something that conti nues to this day, I know Catholics who have no idea what they are praying to or why but they just know that it has to be done in order to live up to the Catholic religion. This book explains just how Spaniards invaded the Mexicas and imposed their religion without real explanation and with high expectations especially from women. I noticed that in regards to Father Benito he would not like to hear Huitzitzilin mention her fornications and sexual encounters and when he would, he would seem to condemn her only for the sin and make no regards to the men in the act. I also remember that when Huitzitzilin confessed to having killed Captain Ovando the priest was confused about whether Huitzitzilin had to be punished; however when Huitzitzilin mentions about how Spaniards ki... Free Essays on Song Of A Humming Bird Free Essays on Song Of A Humming Bird Having read the book â€Å"Song of a Hummingbird†, I have had the privilege to read such a book with lots of ethnic, ethic, and religious issues at hand, and the struggle for a womans identity. There are a couple of issues that I found myself in tune with and in agreement. One of the topics was that of the religious inquisition. My religious preference is not that of the Indigenous people or Catholic but I am and feel more compelled by the experience of the Indigenous people and their beliefs. In this story, Huitzitzilin deals with wanting to share the story of her life and to reveal the truth of the Spaniards conquest and having to stick to the confession standards and practices. I do not agree with the indigenous beliefs of Gods but I really appreciated the statement made by Huitzitzilin when she expressed how the Catholics wanted her Gods to vanish yet Catholics continue to idol worship. I also think the way Huitzitzilin expressed how the Catholic religion would force them to chant and recite prayers that they did not understand; the repetition of prayers went in vain when the Mexicas would recite them as Huitzitzilin explained. This in my belief is something that conti nues to this day, I know Catholics who have no idea what they are praying to or why but they just know that it has to be done in order to live up to the Catholic religion. This book explains just how Spaniards invaded the Mexicas and imposed their religion without real explanation and with high expectations especially from women. I noticed that in regards to Father Benito he would not like to hear Huitzitzilin mention her fornications and sexual encounters and when he would, he would seem to condemn her only for the sin and make no regards to the men in the act. I also remember that when Huitzitzilin confessed to having killed Captain Ovando the priest was confused about whether Huitzitzilin had to be punished; however when Huitzitzilin mentions about how Spaniards ki...

Henderson Hasselbalch Equation Definition

Henderson Hasselbalch Equation Definition The Henderson Hasselbalch equation is an approximate equation that shows the relationship between the pH or pOH of a solution and the pKa or pKb and the ratio of the concentrations of the dissociated chemical species. In order to use the equation, the acid dissociation constant must be known. Equation There are multiple ways to write the equation. Two of the most common are: pH pKa log ([conjugate base]/[weak acid]) pOH pKa log ([conjugate acid]/[weak base]) History An equation to calculate the pH of a buffer solution was derived by Lawrence Joseph Henderson in 1908. Karl Albert Hasselbalch rewrote this formula in logarithmic terms in 1917. Sources Hasselbalch, K. A. (1917). Die Berechnung der Wasserstoffzahl des Blutes aus der freien und gebundenen Kohlensure desselben, und die Sauerstoffbindung des Blutes als Funktion der Wasserstoffzahl. Biochemische Zeitschrift. 78: 112–144.Henderson, Lawrence J. (1908). Concerning the relationship between the strength of acids and their capacity to preserve neutrality. Am. J. Physiol. 21: 173–179.

International Television - Product Placement Essay

International Television - Product Placement - Essay Example There is an ongoing debate across the world on the pros and cons of product placement. This essay presents some of the salient points in this debate. The concept of product placement is nothing new in the world of advertising. Nevertheless, its magnitude and pervasiveness had grown exponentially in the last 20 years. Members of the Entertainment Resources and Marketing Association form the core marketing personnel of the placement-industry. The Association also acts as the mouth-piece for the placement-industry. The mission statement of the Association contains the phrase â€Å"to highlight the practice and establish a code of ethics†. The association is doing an excellent job in highlighting the practice. But, this essay is primarily concerned with the â€Å"establish a code of ethics† part. Started in 1991, ERMA has had 16 years to design a framework of ethics. Conventional wisdom instructs us that high profits and elevated ethics don’t go together. Given the i mpressive profits made by the public relations industry, the implication is that ethics have been neglected. The rest of this essay will look at the evolution of legislations and industry standards pertaining to product placement, by analyzing and contextualizing government regulations and industry sentiments. Also, the United States is taken as the subject country of investigation as the length of the essay only allows limited scope.

Summary for the uploaded article (2) Essay Example | Topics and Well Written Essays - 250 words

Summary for the uploaded article (2) - Essay Example Secondly, it explores Wackernagel’s law and the effect that it has on the language structure. Thirdly, the article shows that relative pronouns have similar properties with interrogative pronouns. Fourthly, the article also reveals interesting facts about spoken and written language; the most important word is often placed close to the beginning of the sentence. Clitic refers to unstressed word that needs to be supported by other words in order to complete a clause. Although they are unstressed, they provide a lot of meaning to a clause. Consequently, most languages have clitics. Moreover, although languages vary, the manner in which they are used does not change. They are commonly pronouns or determiners. In addition, they may be written as independent words. However, they are often connected with the word on which they depend. The article provides an interesting and insightful analysis of the diachrony of clitics. In addition, it has contributed to the literature available on the subject. The article has provided information about the role that clitics plays in a language. Furthermore, the laws support its argument by providing a strong foundation for accepting what has been advanced in the

Vouch for Versace Essay Example for Free

Vouch for Versace Essay Don’t let your clothing wear on your bank account (if you’re a teenager) ‘’ Young people spend too much money on clothes and are too often influenced by brands and designer labels’’ This is in fact the distressing reality my friends. You see how narrow-mindedly we teenagers are perceived. In actual fact at least 7 out of 10 people would agree with that statement. Unquestionably scandalous, isn’t it? Anyone who isn’t a teenager is entitled to spend ‘too much’ money on clothes, or rather, they won’t be deemed as the easily ‘influenced’ youth of today. What is ‘too much’ money anyway, where is that line which, when crossed, says that you have spent too much on your clothes? I’ll tell you exactly where it is- nowhere. That line does not even exist as a fine line, and it just simply cannot be. Many people seem to forget that that it cannot exist due to the fact that we save up money with the intention of using it to buy clothes; I would hardly call that spending too much when that is in fact the only thing we desire to spend on. I have to grant that many people agree with this statement on the valid basis that clothes are not as important as other things that teenagers should be spending their money on, such as school equipment and resources, community, sport and what not. Nonetheless most of that is and should be paid for by parents should it not? After all since education is so vital and imperative shouldn’t your parents provide you with all the resources and equipment you require in order to do your greatest? On the other hand your parents may be paying for all that already, but they may also be funding your regular shopping sprees, especially for all you girls out there! All those accessories and make up products must come up to a hefty sum. Studies show that 68% of teenagers get their parents to pay for their outfits and extra apparel, 43% of these teenagers being girls. This study shows that teenagers obsession with designer labels and clothes in general seems to have had a knock on effect on their parents. Some may even wonder, ‘why do they actually need to dress different? ‘’ I’ll tell you why. We have been mobbed into society’s misconception of teenagers. In fact, we spend money on clothes in order to actually go against these stereotypes that we are time and again stapled with. Many of you would agree with me when I say that by spending money on clothes we are in fact expressing our individuality as young people. What else can we do to overcome these stereotypes that we are stuck with? As far as being ‘’often influenced by brands and designer  labels’’, we do not just go for brands. We are young adults and we are aware of financial issues around us, so why would we waste money continuously to replace our clothes? Would it not be better to spend a fair bit of money on a designer brand that can assure you of its quality? By purchasing designer labels and brands we are essentially saving money in the long run, after all do they not say quality over quantity- or in this case the cost. Just because we take a liking to designer labels does not necessarily mean that we are victims of celebrity peddling. Conversely many people agree that teenagers are most definitely influenced by designer labels and brands, and I agree with this quite a bit because it is in fact a truth, however they are not to blame. Many young people only wear designer brands because their friends are too. They wear it to, well, fit in I guess. Peer pressure plays a huge part in young people’s lives, such as you. You just want to fit in and not become that kid who has no sense of style don’t you? It segregates you; it shows the divide between the rich and the poor, and if you’re lucky it elevates your social status. Furthermore the other way teenagers such as yourselves are influenced into buying only the designer l abels and brands is due to the relentless influence of celebrities who promote these labels and brands in order to generate money for themselves. Nowadays many young people have access to the latest fashion through all media. You and many others can become victims of this celebrity peddling, and sooner or later you can become entangled in this fashion conscious loop. I mean, you’re always going to find something that’s more fashionable are you not? Obviously you’ll want to keep up with the latest style and inevitably you will eventually become a victim just like so many others before you. There is one thing that is a perk of being selective about your clothing. By being discerning about who you buy your clothes from you may just be doing something good. Just imagine, if you bought that t-shirt from Primark then how much would the poor young children who made that shirt after hard labour get paid? Exactly, you know they’ll get practically nothing. Yet by purchasing higher brand apparel you are in fact taking into consideration the ethical side of fashion. You may seem confused by that statement; however, there is an ethical side to everything, including clothes. Many people are picky about the clothes they buy because of religious reasons. Perhaps they need their clothes to be long and cover their body properly, who knows? It is a likely  possibility though that the reason that we teenagers spend a lot of money on clothes is simply because we need, not want them. Sad to say when asked 86 out of 100 people said that they strongly agreed that teenagers spent too much money on clothes even after being given the full picture as to why you pay so much attention and money on your clothing. One person actually said ‘’ Advertisers are exploiting young people and their desire to conform’’. Even after being told how some young people are actually paying these prices to prove to people that they are not conforming because of advertisers, rather, because of society and how they regard teenagers as a whole generation. This was all quite amusing actually, after all, who raised this ‘’Influenced’’ generation .Not me.

The Prescription Drug Abuse Crisis Essay -- Drug Abuse, Substance Abus

The rate of death due to prescription drug abuse in the U.S. has escalated 313 percent over the past decade. According to the Congressional Quarterly Transcription’s article "Rep. Joe Pitt Holds a Hearing on Prescription Drug Abuse," opioid prescription drugs were involved in 16,650 overdose-caused deaths in 2010, accounting for more deaths than from overdoses of heroin and cocaine. Prescribed drugs or painkillers sometimes "condemn a patient to lifelong addiction," according to Dr. Tom Frieden, director of the U.S. Centers for Disease Control and Prevention. This problem not only affects the lives of those who overdose but it affects the communities as well due to the convenience of being able to find these items in drug stores and such. Not to mention the fact that the doctors who prescribe these opioids often tend to misuse them as well. Abusing these prescribed drugs can â€Å"destroy dreams and abort great destinies," and end the possibility of the abuser to have a posit ive impact in the community. Drugs cause an overall disturbance in a subjects’ physiological, psychological and emotional health. â€Å"At the individual level, drug abuse creates health hazards for the user, affecting the educational and general development of youths in particular† (â€Å"Fresh Challenge†). In youth specifically, drug abuse can be triggered by factors such as: a parent’s abusive behavior, poor social skills, family history of alcoholism or substance abuse, the divorce of parents or guardians, poverty, the death of a loved one, or even because they are being bullied at school (â€Å"Drugs, brains, and behavior†) . In certain circumstances, the consumption of drugs might have had originated because of a psychological disorder that needed drugs in order for t... ... 2013: A.1. SIRS Issues Researcher. Web. 06 Dec 2013. "New Data Show Rise in Prescription Drug Abuse." Targeted News Service (USA) 11 Apr. 2011,: NewsBank. Web. 6 Dec. 2013. "Fresh Challenge Against Drug Abuse." allAfrica.com 11 Apr. 2011 , NEWS: NewsBank. Web. 6 Dec. 2013. Gwinnell, Esther, and Christine Adamec. "drug addiction." Health Reference Center. Facts On File, Inc. Web. 20 Jan. 2014. "drug addiction." Health Reference Center. Facts On File, Inc. Web. 20 Jan. 2014 "Drugs, Brains, and Behavior: The Science of Addiction." Drugs, Brains, and Behavior: The Science of Addiction. Feb. 2007: 1-30. SIRS Government Reporter. Web. 20 Jan. 2014. Kahn, Ada P., and Jan Fawcett. The Encyclopedia of Mental Health. 2nd ed. New York: Facts On File, 2001. Shannon, Kari. "Domestic Violence Detection at St. Catherine's." Chicago HealthCare, December 1991.

Velocity Cellular Revenue Case

Case 09-1: Velocity Cellular Page 1 D I S C U SS I O N M A T E R I A L S O b j e c t i v es o f t h e C a se This case gives students the opportunity to use accounting and auditing literature and professional judgment to research complex accounting issues effectively and efficiently. Specifically, students will be able to: Understand the application of the guidance in ASC 605-25, as amended by ASU 2009-13, to complex multiple-deliverable arrangements. Understand the application of the guidance in SAB Topic 13.A p p l i c a b l e P r of essi on a l P r onou n c e m e n ts ASC 605-25, Revenue Re cogni t ion : Mul t ipl e- E l ement A r r angements (ASC 605-25) (formerly EITF Issue No. 00-21, Revenue Arrangements With Multiple Deliverables (Issue 00-21)), as amended by ASU 2009-13, Revenue Re cogni t ion (Topi c 605) : Mul t ipl e- D e l ive r abl e Revenue A r r angements (ASU 2009-13) (formerly EITF Issue No. 08(Issue 08-1)) SEC Staff Accounting Bulletin Topic 13, Revenue Recognition (SAB Topic 13) P rof essor N ot e : This case study requires students to recognize an arrangement comprising multiple deliverables.The case study essentially focuses on determining whether the activation card represents a separate arrangement deliverable and, if so, whether this deliverable represents a separate unit of accounting. In other types of arrangements, a company may provide additional deliverables, such as hardware (cellular phone), minutes, and additional services (e. g. , Web browsing, mail). Each multipledeliverable arrangement should be analyzed to determine the number of deliverables and units of accounting before determining the appropriate revenue recognition model.Given the multitude of possible combinations of alternatives, this case study focuses on the activation card to simplify the analysis that is required in analyzing a multiple-deliverable arrangement. D isc uss ion Refer to current, relevant accounting guidance to determine and support the appropriate met hod for recognizing revenue for the Power Starterpack. To determine the appropriate revenue recognition model, students must first determine whether the Power Starterpack comprises multiple deliverables or is a single deliverable.The prepaid voucher will probably be readily identifiable as a deliverable and a separate unit of accounting because it is sold separately, but the activation card will probably not be. Accordingly, the discussion that follows focuses on the need to determine whether the a c t i v a t ion c a r d is a separate unit of accounting. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 2 A c co u n t i n g A l t e r n a t i v es A l t e r n a t i ve 1 The a c t iva t ion c a rd is not a sepa r a t e de l ive r abl e and not a sepa r a t e uni t of a c count ing in a c cordanc e wi th AS C 605-25.Proponents of A l t e rna t ive 1 believe that subscribers do not ascribe value to the activation card separately from the pre paid voucher because they chose to purchase the Power Starterpack that includes both the prepaid minutes and the activation card. A l t e rna t i ve 1 proponents contend that subscribers have the option to purchase the activation card on a standalone basis but elected to purchase the Power Starterpack. Regarding review of the arrangement to determine separate deliverables, ASC 605-2525-4 states: A vendor shall evaluate all deliverables in an arrangement to determine whether they represent separate units of accounting.That evaluation shall be performed at the inception of the arrangement and as each item in the arrangement is delivered. Although there is no authoritative guidance defining proponents of A l t e rna t ive 1 believe that the perspective of the customer should be considered. The SEC staff has the deliverables. However, no clear consensus or group view delineates the criteria that should be used to determine separate elements or deliverables in a service arrangement. A l t e rna t ive 1 proponents believe that the a ccess to the network and, therefore, payment for the activation card should be viewed as an activation fee. Although the additional functionalities (the Bluetooth-enabled technology, international calling capabilities, and additional memory capacity) significantly enhance the existing cellular phones of subscribers, these existing subscribers believe that they are paying for a service and the extra charge for the activation card represents an activation fee that must be incurred in obtaining the prepaid minutes.Proponents of A l t e rna t ive 1 further believe that the activation card is of no value without activation card . A l t e r n a t i ve 1 proponents therefore conclude that the activation card is not a separate deliverable and, accordingly, it cannot be a separate unit of accounting. To determine the appropriate revenue recognition model, the reviewer must combine the activation card with the prepaid phone service voucher. A l t e r n a t i ve 2 The a c t iva t ion c a rd is a sepa r a t e de l ive r abl e and a sepa r a t e uni t of a c count ing in a c cordanc e wi th AS C 605-25.Proponents of A l t e rna t ive 2 believe that subscribers clearly ascribe value to the activation card separately from the prepaid voucher because subscribers are willing to replace their existing activation cards with new activation cards. Subscribers are willing to replace their existing activation cards because the additional functionalities of the new activation cards provide subscribers the ability to use new features on their existing cellular phones.Accordingly, the activation card should first be considered a separate deliverable. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 3 Regarding review of the arrangement to determine separate deliverables, ASC 605-2525-4 states: A vendor shall evaluate all deliverables in an arrangement to determine whether they represent separate units of accounting. That evaluation shall be performed at the inception of the arrangement and as each item in the arrangement is delivered.Although there is no authoritative guidance defining a deliverable, proponents of A l t e rna t ive 2 believe that the perspective of the customer should be considered, as described in A l t e rna t ive 1 above. No clear consensus or group view delineates the criteria that should be used to determine separate deliverables in a service arrangement. Other considerations that may be useful when determining whether an item is a deliverable in a contractual arrangement include (1) the fair value of the item, (2) whether the item is essential to the functionality of other products or services included in the arrangement, (3) eceiving a full or partial refund, and (4) whether failure to deliver the item causes a vendor to incur a significant contractual penalty. In the current fact pattern, the subscribers who obtain new activation cards also obtain additional functionalities. The additional functionalities (the Bluetooth-enabled technology, international calling capabilities, and additional memory capacity) significantly enhance the subscribers existing cellular phones.These existing subscribers do not believe that they are paying for a service or paying an additional activation fee; rather, they ascribe a value to the additional functionalities of the new activation card. Since Velocity Cellular Services (Velocity ) subscribers believe that they are paying for additional hardware that provides additional functionalities, the activation card should be viewed as a separate deliverable.Proponents of A l t e rna t ive 2 acknowledge the view that the a purpose is to provide access to the network; therefore, payment for the activation card could be viewed as an activation fee. However, although the activation card does provide for network access and could be viewed as an in-substance activation fee, A l t e rna t i ve 2 proponents believe that the predominant feature of the activation card is to provide additional functionalities for subscribers existing cellular phones.If this were not the case, subscribers would not purchase new activation cards on a standalone basis because the subscribers already have access to the network via their existing activation cards. After determining that the activation card represents a separate customer deliverable, proponents of A l t e rna t ive 2 also believe that this deliverable, which would be provided to the customer before any future activation services or airtime rights, should be considered a separate unit of accounting in a multiple-element arrangement if the appropriate criteria in ASC 605-25 are met.ASC 605-25 describes the appropriate model for separation of arrangement deliverables and allocation of arrangement consideration. However, ASC 605-25 does not describe appropriate separation, attribution, and recognition models for deliverables that are within the sco pe of other relevant accounting literature. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 4Thus, the first step in determining whether the activation card deliverable should be separated and accounted for on a standalone basis would be to establish whether the deliverable is subject to accounting literature outside the scope of ASC 605-25 and, if so, whether this guidance provides a model for separation, allocation of arrangement consideration, and recognition. Proponents of A l t e rna t ive 2 believe that the deliverables under this arrangement (the activation card and the prepaid voucher) are subject to the accounting guidance in SAB Topic 13 (e. g. , revenue recognition guidance outside the scope of ASC 605-25).ASC 605-25-15-3 and 15-3A, as amended by ASU 2009-13, state: A multiple-deliverable arrangement may be within the scope of another Codification Topic. Those Topics include all of the following: a. For leases, see Topic 840. b. For franchisors, see Topic 952. c. For property, plant, and equipment, see Topic 360; specifically, Subtopic 360-20. d. For guarantees, see Topic 460. e . F o r r e v e n u e r e cogn i t ion , se e T op i c 605 ; sp e c i f i c a l l y , Su b top i cs 605-20 a n d 605-35. f. For software, see Topic 985; specifically, Subtopic 985-605. g. For entertainment films, see Topic 926; specifically, Subtopic 926-605.T hose T op i cs m a y p r ov i d e gu i d a n c e w i t h r esp e c t t o w h e t h e r a n d how to a l l oc a t e co ns i d e r a t i o n o f a m u l t i p l e- d e l i v e r a b l e a r r a n ge m e n t . W h e t h e r d e l i v e r a b l es a r e w i t h i n t h e scop e of t hose ot h e r T op i cs is d e t e r m i n e d b y t h e scop e p r ov isions of t hose T op i cs, w i t hou t r ega r d t o t h e o r d e r of d e l i v e r y of t h a t i t e m i n t h e a r r a nge m e n t . The following describes the three categories into which the other Codification Topics fa ll and the application f this Subtopic or the other Topics in determining separate units of accounting and allocating arrangement consideration: a. Other Topics address both separation and allocation. If another Topic provides guidance regarding the determination of separate units of accounting and how to allocate arrangement consideration to those separate units of accounting, the arrangement or the deliverables in the arrangement that is within the scope of that Topic shall be accounted for in accordance with the relevant provisions of that Topic rather than the guidance in this Subtopic. b. Other Topics address separation, but not allocation.If another Topic provides guidance requiring separation of deliverables within the scope of that Topic from deliverables not within the scope of that Topic, but does not specify how Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 5 to allocate arrangement consideration to each separate unit of ac counting, such allocation shall be based on the relative selling price of the deliverables within the scope of that Topic and the deliverables not within the scope of that Topic. For example, leased assets are required to be accounted for separately under the guidance in Subtopics 840-20 and 840-30.See paragraph 605-2555-3. (For purposes of the allocation between deliverables within the scope of another Topic and deliverables not within the scope of that other Topic, the selling price shall be determined using the guidance as discussed in paragraphs 605-25-30-6A through 30-6B. ) Subsequent identification of separate units of accounting and allocation of arrangement consideration to the deliverables not subject to that other Topic would be governed by the provisions of this Subtopic. c. O t h e r T o p i c s a d d r e s s n e i t h e r s e p a r a t i o n n o r a l l o c a t i o n .I f a n o t h e r T o p i c p r o v i d es n o g u i d a n c e r eg a r d i n g t h e se p a r a t i on o f t h e d e l i v e r a b l es w i t h i n t h e scop e of t h a t T op i c f r om t hose d e l i v e r a b l es t h a t a r e not o r t h e a l l oc a t i o n of a r r a n ge m e n t c o n s i d e r a t i o n t o d e l i v e r a b l e s w i t h i n t h e sco p e of t h a t T op i c a n d to t hose t h a t a r e not , t h e n t h e gu i d a n c e i n t h is Su b top i c sh a l l b e fol low e d fo r p u r poses of s u c h se p a r a t ion a n d a l l oc a t ion . For example, Subtopic 605-35 provides separation and allocation guidance [segmentation provisions] for deliverables within its scope. However, that Subtopic does not provide separation and allocation guidance for deliverables within its scope and deliverables not within its scope. ) In such circumstances, it is possible that a deliverable subject to the guidance of another Topic does not meet the criteria in paragraph 605-25-25-5 to be considered a separate unit of accounting.In that event, the arrangement consideration allocable to such deliverable shall be combined with the amount allocable to the other applicable undelivered items within the arrangement. The appropriate recognition of revenue then shall be determined for those combined deliverables as a single unit of accounting. [Emphasis added] Proponents of A l t e rna t ive 2 note that SAB Topic 13 does not provide guidance on separating elements in an arrangement into units of accounting; instead, it refers to ASC 605-25.SAB Topic 13 is focused solely on recognition of revenue for specific revenue deliverables. Accordingly, proponents of A l t e rna t ive 2 believe that a determination of whether the activation card deliverable in this arrangement represents a separate unit of accounting should be made solely in accordance with ASC 605-25-25-5, which states, in part: In an arrangement with multiple deliverables, the delivered item or items shall be considered a separate unit of accounting if both of the following criteria are met: a.The del ivered item or items have value to the customer on a standalone basis. The item or items have value on a standalone basis if they are sold separately by any vendor or the customer could resell the delivered item(s) on a standalone basi s ability to resell the delivered Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 6 item(s), [the Task Force observed that] this criterion does not require the existence of an observable market for the deliverable(s).Under ACS 605-25-25-5(a), the activation card, or the delivered item in Velocity multiple-element arrangements, the same activation card model that is sold to existing customers (with the same additional functionalities) in the Power Starterpack is also sold by Velocity and other wireless retailers on a standalone basis. The second condition that must be met for Velocity to consider the activation card a separate unit of accounting relates to whether a general right of return exists. ACS 6052 5-25-5(c) states: c.If the arrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered item or items is considered probable and substantially in the control of the vendor. Since there is no general right of return, the second condition is not applicable. Therefore, proponents of A l t e rna t i ve 2 believe that since both relevant conditions in ASC 605-25-25-5 are met, the activation card has standalone value and should be accounted for as a separate unit of accounting.A l t e r n a t i ve 3 The a c t iva t ion c a rd is a sepa r a t e de l ive r abl e but not a sepa r a t e uni t of a c count ing in a c cordanc e wi th AS C 605-25. In a manner consistent with that of proponents of A l t e rna t i ve 2, proponents of A l t e rna t ive 3 perform a similar analysis and believe that the activation card should be considered a separate deliverable.However, A l t e rna t ive 3 proponents question whether the criterion in ASC 6 05-25-25-5(a) is met because, as stated in the accounting memo, Standalone transactions for new activation cards are i n f r e q u e n t Proponents of A l t e rna t i ve 3 believe that if the standalone transactions are infrequent, there may not be enough evidence to conclude that the activation cards have standalone value per the requirement of ASC 605-25-25-5(a).Without additional information, proponents of A l t e rna t ive 3 believe it is not possible to conclude that the activation card is a separate unit of accounting, citing the requirements of ASC 605-25-25-6: A delivered item or items that do not qualify as a separate unit of accounting within the arrangement shall be combined with the other applicable undelivered item(s) within the arrangement.The allocation of arrangement consideration and the recognition of revenue then shall be determined for those combined deliverables as a single unit of accounting. Sol u t i on A l t e rna t ive 1 was rejected because the facts estab lish stronger support that the activation card is a deliverable on a standalone basis. In this fact pattern, the additional functionalities of the new activation card are the predominant reasons for subscribers to Copyright 2009 Deloitte Development LLCAll Rights Reserved. Case 09-1: Velocity Cellular Page 7 purchase the prepaid phone service plan because existing customers are willing to replace their old activation cards to add additional functionalities to their existing cellular phones. If the additional functionalities were not available in the new activation cards, existing customers would have continued to use their old activation cards, which already allowed them access to the network.This is further evidenced by the fact that vendors outside of Velocity also sell the same model activation card on a standalone basis. -making process, the price the customer is willing to pay for the Power Starterpack with the additional functionalities of the new activation card indicates str ongly that the activation card is valuable to the customer without the prepaid voucher (which can be purchased separately for $50) and represents a deliverable in the arrangement.An analysis of the activation card under ASC 605-25 indicates that both criteria in ASC 605-25-25-5 are met and, therefore, the activation card is considered a separate unit of accounting. A l t e rna t ive 2 was determined to be the preferred alternative. T h e a c t i v a t ion c a r d is a se p a r a t e d e l i v e r a b l e a n d a se p a r a t e u n i t o f a c co u n t i n g. A l t e rna t ive 3 represents a legitimate question that should be evaluated in more detail according to specific facts and circumstances.Generally, in situations in which a vendor sells an element, even infrequently, the criterion in ASC 605-25-25-5(a) will be met because the element is sold separately. A ddendum J u n e 2010 In September 2009, the EITF reached a consensus on Issue 08-1, which has been codified in ASC 605-25 a nd amended by ASU 2009-13. ASU 2009-13 requires the use of the relative selling price method to allocate arrangement consideration to the separate units of account and eliminates the use of the residual method.When applying the relative selling price method, an entity should determine the selling price for each deliverable using vendor-specific objective evidence (VSOE) of selling price, if it exists; otherwise, thirdparty evidence of selling price is to be used. If neither VSOE nor third-party evidence of selling price exists for a deliverable, the vendor should use its best estimate of the selling price for that deliverable when applying the relative selling price method.This revenue accounting model differs significantly from the previous model in Issue 00-21: the previous Issue 00-21 requirements for determining whether a deliverable in a multipleelement arrangement represented a standalone unit of accounting were based not only on the standalone value and general right of retur n requirements retained in Issue 08-1, but also on whether objective and reliable evidence of the fair value of any undelivered items was present.The model presented in Issue 08-1 is thought to be less punitive to the revenue recognition process because it eliminated the requirement to have evidence of fair value of undelivered items on a standalone basis. The case and solution have been updated to reflect the adoption of ASU 2009-13. On June 24, 2010, the FASB issued an exposure draft (ED) on a proposed ASU, Revenue Re cogni t ion : Revenue F rom C ont r a c ts Wi th C ustome rs, which was the result of a joint project between the FASB and IASB (the boards ) to clarify the principles for recognizing revenue and to develop a common revenue standard for U.S. GAAP and Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 8 IFRSs. The core principle in the proposed ASU would require an entity to recognize revenue to depict the completion of its separate performance obligations pertaining to the transfer of goods or services to customers in an amount that reflects the consideration that it receives, or expects to receive, in exchange for those goods or services. The proposed ASU includes a model for entities to apply the core principle and includes guidance that pecifies the accounting for some arrangement costs. The boards received nearly 1,000 comment letters in response to the ED and began their redeliberations of the proposals in January 2011, considering the feedback received on the ED. They have reached decisions on various aspects of the model and will continue developing the model with the goal of issuing a final standard in 2011. Certain significant provisions pertaining to the accounting model for multiple-element arrangements that have been contemplated in the redeliberation process are as follows:I de n t i f y i n g Sep a r a t e P e r f o r m a n c e O b l i g a t i o n s The boards have noted that in some cas es, an entity promises to provide a bundle of goods or services that the entity should account for as a single performance obligation because the risks to the entity of providing the goods or services are inseparable. That would be the case if the goods or services are highly interrelated and providing them requires the entity to provide a significant service of integrating the goods or services into the combined item(s) for which the customer has contracted.That service typically results in significant modification of the goods in the contract. In all other cases, the boards decided an entity should account for a promised good or service as a separate performance obligation only if both of the following conditions are met: a. The good or service is distinct. A good or service is distinct if either: 1. The entity regularly sells the good or service separately, or 2. The customer can use the good or service either on its own or together with resources that are readily available to th e customer.Readily available resources include goods or services that are sold separately (whether by the entity or another entity), or resources that the customer has obtained from previous transactions or events. b. The pattern of transfer of the good or service is different from the pattern of transfer of other promised goods or services in the contract. This recognition model is similar to the model in Issue 08-1. However, there are some slight differences in comparison to ASC 605-25-5, discussed above.A l l oc a t i o n o f t h e T r a n s a c t i o n P r i c e to t h e Se p a r a t e P e r f o r m a n c e O b l i g a t i o n s The boards have preliminarily determined: Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 9 An entity should allocate to each separate performance obligation the amount of consideration the entity expects to receive in exchange for satisfying that performance obligation.To apply that principle, an entity sho uld allocate the transaction price (or change in the transaction price) on a relative standalone selling price basis. If the standalone selling price of a good or service is highly variable, the most appropriate technique to estimate a standalone selling price may be a residual technique. Using a residual technique, an entity would determine a standalone selling price by reference to the total transaction price less the standalone selling prices of other goods or services in the contract.An entity should allocate a portion of (or a change in) the transaction price entirely to one (or more) performance obligation if both of the following conditions are met: a. The contingent payment terms of the contract relate specifically to the from satisfying that separate performance obligation; and b. The amount allocated (including the change in the transaction price) to that particular performance obligation is reasonable relative to all of the performance obligations and payment terms (inclu ding other potential contingent payments) in the contract.The model presented above for the allocation of consideration to a multiple-element revenue arrangement is relatively consistent with the model provided in ASC 605-25. However, there are some slight differences noted, primarily in that the ED would allow for use of a residual method of consideration allocation, whereas this method is explicitly prohibited in ASC 605-25 (this provision was removed in Issue 08-1). Copyright 2009 Deloitte Development LLC All Rights Reserved.

Information Technology Coursework Essay

Input – The Keyboard The keyboard is essentially based on the standard QWERTY keyboard used by typists. The main differences are the additions made by computer manufacturers. The first thing to notice is that the keyboard has three main sections. The first section is the main QWERTY keyboard, which has three extra keys. The most important of these extra keys is usually marked â€Å"ENTER† or â€Å"RETURN†. The enter key is on the right side of the keyboard and is used to tell the computer that you have finished typing and wish either to move to a fresh empty line or that you want the computer to carry out the typed instruction. The other two additional keys are the â€Å"ALT† and the â€Å"CONTROL† keys (â€Å"CTRL†). These act in the same way as the shift key on the typewriter and so allow normal keys to have a number of different effects. The second part of the keyboard is the FUNCTION keys. There are always at least ten and sometimes twelve of these labelled F1 to F10 or F12, which are grouped together on the left of the keyboard or along the top of it. They are used by programs like word processors or spreadsheets to give instructions to the computer. They do not normally produce an effect on the screen but can do in some programs. The third part of the keyboard is the numeric key pad. This is situated on the right of the keyboard and serves two functions. Firstly, to move the cursor and secondly to type numbers into the computer. The keys on the keypad usually contain the numbers 0 to 9, the decimal point and the mathematical symbols. The key marked â€Å"NUMLOCK† is used to tell the computer if the pad is used to enter numbers (NUMLOCK ON) or to move the cursor (NUMLOCK OFF). Input – The Mouse A mouse is a device, which can provide an alternative to the keyboard. The mouse itself has a small ball in its base which, when pulled across a smooth surface, moves a special â€Å"cursor† across the screen. This cursor can be used to draw or point and is especially effective in providing an easy to use interface for those who have difficulty with keyboards etc. Processing – The Central Processing Unit Inside the microcomputer is a tiny silicon chip called the Central Processing Unit or CPU: this can be regarded as the â€Å"brain† of the entire system. With the help of the computer’s internal memory it executes the instructions in a program by performing simple logical operations at very high speeds – typically an instruction will be performed in millionths of a second. The chip containing the Central Processing Unit or CPU is the place where the computer does its â€Å"thinking†. The CPU processes information by fetching a program instruction stored in the computer’s memory, executing the instruction and proceeding to the next step in the program. The CPU contains (1) a program counter that tells the CPU where it is in the program. (2) an instruction register that stores the current program instruction. (3) a control unit that decodes the contents of the instruction register. (4) data registers that store the small units of information the CPU is currently processing. (5) a memory address register that holds the address or memory location of the information in its data registers. (6) an Arithmetic and Logic Unit (ALU) that actually performs each small step in the program, and (7) a status or flags register that reports on the work of the ALU. The size or power of a CPU is determined by the length of its registers: 8-bit processors wor k on information in 8-bit groups; 16-bit processors have registers that hold 16 bits and are twice as fast. 32-bit processors provide even more computing speed, and so on. Internal Memory – RAM and ROM Because the central processing unit only works on small pieces of information at a time, the computer needs a way to store information while it is not being processed. Two kinds of silicon chips serve as the computer’s internal memory. Random Access Memory or RAM chips store information temporarily, and the computer can write, read, and erase information on them. RAM chips are erased every time the computer is turned off, so Read Only Memory or ROM chips act as the computer’s permanent memory: they store the instructions the CPU needs when you first turn it on. External Memory – Disks and Disk Drives External memory devices like floppy disks, hard disks, and CD-ROMs store programs and data when the computer is turned off. When a disk is inserted into a disk drive, the computer can read information from it or write new information onto it. Only certain types of CD-ROM can have information written onto them. Output: The Printer Printers receive electrical codes from the computer and then print the corresponding letter or number on paper. The result is called hard copy. Plotters and some printers can even reproduce computer graphics on paper. Types of Printer Ink Jet Printers Ink jet printers work as their name suggests, by squirting jets of ink onto the paper through tiny nozzles. Ink-jets provide good quality output (on average 600 dots per inch) at reasonable speed and at relatively low cost. Laser Printers A laser printer is essentially a photocopier attached to the computer as an output device. Laser printers are capable of high quality output (around 720 dots per inch), at high speed. They can be bought from as little as around à ¯Ã‚ ¿Ã‚ ½100. Output – Monitors (Visual Display Units) Monitors (V.D.U.s) are the most frequently used output device. The display is transmitted from the computer to the surface of a cathode ray tube, which is rather like a television screen. Slim, flat screen monitors are also available. The display consists of very small phosphorescent dots combined in different patterns to form words, numbers, and pictures. Monitors vary in their resolution (clarity), more dots on the screen means a higher resolution but obviously costs more. The range of resolutions are CGA, EGA and the highest resolution VGA. Software – Computer Programs A program is simply a set of instructions, which the programmer wishes the computer to obey. The computer blindly obeys any instruction which it is given – it possess no abilities to determine whether an instruction (so long as it is framed correctly) is the correct instruction for any given situation. Programs tell the computer how to turn the input you provide into the output you want. A program is therefore a detailed set of instructions for performing a particular task. Because you cannot actually touch programs they have become known as â€Å"software†; this contrasts with the hardware of a computer system – monitors, chips, printers etc. – which you can touch! Software takes many forms – the computer system itself is co-ordinated by a special resident program called an operating system (you can read more about this program below), programs to carry out specific tasks for the user are termed â€Å"application programs†. Stock control, word processing, payroll and accounting functions are typical areas, which are serviced by application programs. Input/output Media – Mass Storage Floppy Disks A floppy disk is 3 1/2 inches square. Inside its protective case or sleeve, each floppy disc is a circle of flexible plastic whose surface is covered with magnetic oxide. When you use a disc for the first time, you must use a special program called an operating system to format the disk’s surface by creating circular tracks divided into pie-shaped sectors. A hole punched near the hub of the disk lets the computer know where the first sector is. A track on each disk stores a directory that tells the computer where to find what information. This means that it can go directly to the correct part of the disk instead of wading through all of its contents to find the information it wants. A typical floppy disk can store around 200 pages of typewritten text, depending on how tightly the information is packed. If pictures are stored on disk, they take up a lot of room. Care of Floppy Disks Information is stored on floppy disk by means of magnetism. The information stored on a disk can be lost if the magnetic surface of the disk is damaged. When handling a disk you must be careful not to bend it or touch the exposed portions. Moisture, extreme temperatures, and exposure to magnetic fields or equipment can also ruin disks. You should keep back-up copies of all important disks to insure that your data will not be lost if a disk is damaged. You can guard against the possibility of accidentally writing over and erasing important data and programs by moving the small write-protect notch on the side of the disk. When this notch is closed, a sensor inside the drive prevents the head from writing onto the disk. Hard Disks All modern PCs have hard disks, which can store vast amounts of information – this varies depending upon their size. Although they operate on the same basic principles as floppies, hard disks spin many times more quickly allowing the read/write head to pass only fractions of an inch over the disk’s surface. Hard disks are hermetically sealed in special chambers to prevent dust particles from ruining the disk’s surface. Disk Drives: Read/Write Heads To use a disk, you place it into a disk drive so that the circular hole in the centre of the disk fits into a cone in the drive. This cone spins the disk allowing all of its sectors to come under a window cut into the sleeve. As the disk spins around, a read / write head moves back and forth over the exposed portion of the disk. The head works like the head on a tape recorder. It reads information on the disk by translating its magnetic fields into electrical signals that are sent to the computer; information is written onto the disk when the head converts the electrical signals from the computer into magnetic fields on the disk’s surface. Operating Systems A computer is really a system of interconnected parts: a keyboard or input device; internal memory (RAM and ROM); a processor; disks and disk drives; output devices like a monitor and a printer; and, of course, software. A special kind of program called an operating system controls the flow of information between these different components. One of its most important jobs is to enable your hardware to understand the instructions of your software. When you buy a computer, you must be sure that its design or architecture is compatible with the operating system for which the software you want is written. The operating system manages the files on your disks and offers utilities such as formatting blank disks, listing the directory of files on a disk, as well as copying, renaming, and deleting files. Sometimes operating systems are permanently installed, but if the operating system is pre-packaged on a disk, its contents must either be loaded separately into the computer or written onto ev ery disk used, during the formatting process. Windows 95 and Windows 98 are the most common operating systems used today. Modems and Networks With the help of a modem, your computer can link up and communicate with other computers all over the world. The modem translates the computer’s language of ons and offs into tones of different frequencies, which are then transmitted across telephone lines. At the receiving end the process is reversed: a modem converts tone variations back into the computer’s digital code. Computer networks are systems of computers linked together in this way: they are used to send and receive electronic mail, and to allow small personal computers access to the vast data libraries of larger computers, via the Internet. COMPUTER APPLICATIONS Application Packages These are programs that actually perform the tasks that the user wishes to be done. The tasks are usually so complicated that several programs are required and these are collectively called a ‘suite’ of programs. Typical examples of applications are Stock Control, Databases, Order Processing, Word Processing, Airline Booking Systems, Spreadsheets, Viewdata Systems and Point of Sale Systems. Each package will now be discussed in turn, to give a general explanation of what they are, when they are used and for what purpose. Stock Control A stock control system keeps track of all the stock currently held by the company. The computer is informed through the till when each item is sold. It is then an easy matter to deduct the number sold from the current stock level to give a new stock level. If this level is below a re-order level which again is held by the computer, then the computer can automatically print a re-order letter to the supplier. The number of each item to be supplied is stored and when the supplier delivers, the number of items delivered is added to the amount in stock. Therefore the company, in theory, should never, through its own efforts, run out of any item of stock and should at all times know how much stock it has, in the warehouse, in storage at a retail outlet and on the shelves. Losses through theft are easily calculated through a manual shelf count, and corrective action to reduce losses can be implemented quickly. Database A database is a store of information made up of records. A record contains information relating to one person or one company and is made up of individual pieces of information called fields. For example, you may create your records having the following fields: company name, address, telephone number, credit limit, amount owed, payment due etc. When all the information has been entered the database may then be used by searching for particular information, called cross-referencing (e.g. to find out at the end of the month who the company owes money to and how much, in order to settle their accounts). New information can be fed in and the database is changed (updated) to include the new data, so that it is always up to date. Large databases are best used with static information (remains the same), with new records being added to the end. An example of this type is a Library with records on all the books in stock. The computer operated by the DVLA in Swansea (Driving Vehicle Licensing Authority) might be an example of a large database. Information relating to every motor vehicle in the U.K. is stored on computer and can be sorted or searched to find out, for example, who owns a particular car. Word Processing In word processing a computer behaves like a much enhanced form of typewriter. Facilities are provided for entering, manipulating, storing and retrieving blocks of text. This means that standard letters and lists of names and addresses can be generated separately and then letters to everyone on the list can be printed without retyping the document. The processor retrieves the letter and the first name and address, prints the letter, retrieves the next name and address, changes the information in the letter, prints the next letter and so on. Real-Time Systems An example of a real-time system is Airline Booking. This is a system which updates the data immediately it changes. All the terminals in all the booking offices are connected via a telephone line to a large computer in the head office of the company. This is so that information can be accessed immediately and be changed on confirmation of a booking immediately. For example, if you wanted to book a flight, you would feed details into the terminal about the flight, and back would come a message saying perhaps that only two seats remain on that flight. If you then take these seats by sending that information back, confirmation would take place and then no-one anywhere in the world would be able to book a seat on that particular flight (even if they tried to book only ten seconds after you). Spreadsheet A spreadsheet is a special application package, which allows the user to set up tables of information and add up rows and columns which make up the table. They are used mainly for displaying cash forecasts of companies, in the form of a table where all the figures are interconnected. Each intersection of a row and a column is called a ‘cell’. The cells are filled with figures and then changes can be made and the spreadsheet calculates all the related cells, alters and reprints them. Figures can be changed and the overall effect on the complete table can be seen immediately.

Low Self-Esteem Linked to Domestic Violence

Low Self-Esteem Linked to Domestic Violence In many cases, self-esteem and domestic violence  go hand in hand. Low self-esteem can be brought on by a variety of factors and can be a serious issue for women (and men) who are victims of domestic violence. Contrary to what many believe, domestic violence is not just about physical violence. It can also include sexual abuse, emotional abuse, financial abuse, and stalking. Basically, domestic violence offenders always feel the need to be in control of their victims. The less in control an offender feels, the more they want to hurt others. If victims of domestic violence have low self-esteem, it can cause them to stay in an abusive relationship. This can lead to serious injuries and even death. Maria Phelps, a survivor of brutal domestic violence and the blogger behind A Movement Against Domestic Violence, notes: Self-esteem alone cannot combat domestic violence. A woman with high self-esteem can be affected by domestic violence, but I feel that the woman with better self-image will be more empowered to leave a relationship where there is abuse, and that is the important thing to focus on. Women with low self-esteem feel that they cannot do better than the situation they are in, which makes them far less likely to leave than a woman who has high self-esteem and can stand up for herself. Domestic violence offenders tend to prey on women who have low self-esteem, realizing that the victim will want and need them no matter what they do. Because of the connection between self-esteem and domestic violence, it is critical to teach children about self-esteem. According to Overcoming.co.uk, a website that focuses on mental health issues, â€Å"Crucial experiences that help to form our beliefs about ourselves often (although not always) occur early in life.† It is, therefore, essential that children are introduced to the concept of self-esteem at an early age. In order to help prevent domestic violence in future generations, children need to understand if what they are feeling is healthy and learn positive ways to feel better about themselves. Alexis A. Moore, founder of Survivors In Action, observes: Women don’t leave because of fear and self-esteem. Most women, if we ask them to say the truth, are fearful of going out on their own. It’s a self-esteem issue primarily that is compounded by fear that they can’t make it alone without their batterer. Offenders are very aware of this and use it to their advantage. If an abuser feels that his partner is becoming more empowered to leave, hell turn on the charm to convince the victim that he actually does love her, then take something away from her to control and dominate her. That something could be the victim’s right to money or privacy or any number of other rights. He may tell the victim that shes nothing compared to him, causing the victim to feel vulnerable and afraid. Even if a victim seems like she has nothing else to lose, an offender can still find something to control and that usually has a significant impact on the victim’s self-esteem, causing her to stay with her abuser for just that little bit longer. Women dealing with domestic violence need to remember that they are not alone. Friends and family members of victims should provide ongoing reminders that they can get out of the situation and lead a normal life. Victims need support to feel empowered to live a life free of violence. Phelps, who was battered for years by her husband a teacher and a martial arts black belt knows how hard it is to leave. Yet she has one response to domestic violence victims who ask what they should do: The only answer to this question is to run. It is never the right choice to stay in a relationship where there is abuse involved. A victim of domestic violence should form a safety plan and get out of the situation at the first chance they can. Every victim of domestic violence needs to remember that it doesn’t matter how small and vulnerable your attacker makes you feel. You are worth more and deserve to be treated with respect and dignity, just like everyone else.

Barosaurus - Facts and Figures

Barosaurus - Facts and Figures Name: Barosaurus (Greek for heavy lizard); pronounced BAH-roe-SORE-us Habitat: Plains of North America Historical Period: Late Jurassic (155-145 million years ago) Size and Weight: About 80 feet long and 20 tons Diet: Plants Distinguishing Characteristics: Extremely long neck and tail; tiny head; relatively slender build About Barosaurus A close relative of Diplodocus, Barosaurus is virtually indistinguishable from its harder-to-pronounce cousin, save for its 30-foot-long neck (one of the longest of any dinosaur, with the exception of the eastern Asian Mamenchisaurus). Like the other sauropods of the late Jurassic period, Barosaurus wasnt the brainiest dinosaur that ever livedits head was unusually small for its massive body, and easily detached from its skeleton after deathand it probably spent its entire life foraging the tops of trees, protected from predators by its sheer bulk. The sheer length of Barosaurus neck raises some interesting questions. If this sauropod reared up to its full height, it would have been as tall as a five-story buildingwhich would have placed enormous demands on its heart and overall physiology. Evolutionary biologists have calculated that the ticker of a such a long-necked dinosaur would have had to weigh a whopping 1.5 tons, which has prompted speculation about alternate body plans (say, additional, subsidiary hearts lining Barosaurus neck, or a posture in which Barosaurus held its neck parallel to the ground, like the hose of a vacuum cleaner). One interesting, and little-known, fact about Barosaurus is that two women were involved in its discovery, at a time when American paleontology was in the grips of the testosterone-fueled Bone Wars. The type specimen of this sauropod was discovered by the postmistress of Pottsville, South Dakota, Ms. E.R. Ellerman (who subsequently alerted the Yale paleontologist Othniel C. Marsh), and a South Dakota landowner, Rachel Hatch, guarded the remainder of the skeleton until it was eventually excavated, years later, by one of Marshs assistants. One of the most famous reconstructions of Barosaurus resides in the American Museum of Natural History in New York, where an adult Barosaurus rears up on its hind legs to defend its young from an approaching Allosaurus (one of this sauropods natural antagonists during the late Jurassic period). The trouble is, this posture would almost certainly have been impossible for the 20-ton Barosaurus; the dinosaur would probably have toppled over backward, broken its neck, and nourished that Allosaurus and its packmates for an entire month!

CASE4 MGT 491 INTERNATIONAL HRM Essay Example | Topics and Well Written Essays - 1000 words

CASE4 MGT 491 INTERNATIONAL HRM - Essay Example This paper will discuss various challenges that private organizations encounter when they station expatriates overseas. The will seek to explain the key issues of successful expatriation and will provide suggestions on how private firms can help the repatriation process. The paper will be written from a point of view of newly elected International HRM manager in India. The International HR Manager is required to extend the positive image of their organization to a new country. The culture of the firm should not be carried forward to the new branch. Being in a foreign country, it takes time for the HR manager implement a culture especially when dealing with new employees of a new country. The international HR manager undergoes a feeling of exception and thus do not settle down mentally within a short period of time. Psychologically, when a human being is taken to new places, they develop a characteristic of adventuring in order to learn their new environs. This nature affects international managers, and they end up giving little devotion to their job responsibilities. A company spends a lot of finances as allowances for the Human resource managers. Some managers are emotionally overwhelmed by the large sums of money and end up engaging in a vacation/ exploration rather than concentrating on the assigned business duties. Every organization has its internal laws that are governed by the external laws of the country. Human resource managers might find themselves in complex situations when the internal law of the organization does not comply with international laws. The International HR manager deals with a new workforce which has different characteristics with what they are used to (Harris, Brewster & Sparrow, 2004). It, therefore, becomes challenging to control the workforce effectively and meet the organizations production expectations. The organization is thus exposed to the risk of business failure or

Interpersonal Communication - Listening Skills - Communication Essay

Interpersonal Communication - Listening Skills - Communication apprehension, Compliance-gaining method or Social Exhange theory and relational currencies (p. 22 - Essay Example the communicator may ignore the fact that his/her request is unrealistic or extremely dominant, so the framework is not a remedy against one’s narrow-mindness or inability to empathize, i.e. extrapolate the other person’s situation on his/her own conditions and experience the same emotions and aspirations. It is also important to understand that those techniques should be used wisely, especially when combining some of them, as the sixteen strategies are quite diverse and often incompatible with each other. The situations, described by Trenholm and Jensen include the need for reaching consent with a senior, who will be asked for providing her basement for noisy party. Another case study employs gaining compliance with a person, who will be asked for small service – feeding the communicator’s cat for two days. Another case contains the situation, when it is necessary to ask a stranger for a service, i.e. impose to him certain behavior. As one might assume, the component of persuasion is presented in all cases, so the scholars, referring to appropriate investigations, conclude that communicators are expected to build their requests in a friendly and polite manner, which would make him/her attractive to an interlocutor. The first strategy, promise, is associated with basic human needs and deriving motivations, which include the reference to mercantile human nature as a universal law. Rewards are gained as positive reinforcement which stimulates individuals to go ahead with their useful deeds. On the contrary, threat is used in order to intimidate an interlocutor, so the main precondition for this strategy is trust to the communicator, or, in some sense, asymmetric relationship between the two persons (threats are often used with children, as they perceive negative reinforcement a bit stronger than reward). Expertise is one more usable strategy, as it points to communicator’s knowledge of positive consequence, which