The Importance of Legalizing Marijuana - 701 Words

When was it considered bad to smoke. Many do it but are condemned to certain parameters. Cigarettes as well as cigars, but lets not leave the ones who smoke marijuana. When was it decided that smoking tobacco is okay when composed of multiple chemicals and the plant, but something that is mostly grown naturally is bad. Controversy over whether marijuana should be legalized has been a hot topic issue since decades ago but not many want to deal with it since many see it as a too taboo of a topic. It is arguable that both are bad but why not legalize it in an aspect of growing and prosperity,as in the medical field, also regarding the government, and also for the fact of recreational use as that of tobacco. We deny that it is good but also only show the negativity of what it does. We have a problem and only way to solve it is to legalize marijuana. Looking upon the structure for it nowadays, it is deemed bad and a waste of money trying to stop the use. Medical advances are being made but not everyone supports maybe great-grandparents will support it, but who else. Recreationally it doesnt benefit but it would not do harm either only to the users and the ones around it while smoking it. The government is putting this hot button issue aside but when will it be okay to talk about legalization of marijuana. Once all the other problems are solved no. This leads into how the government actually harms this problem more than anyone. The government has multiple ways of advertisingShow MoreRelatedShould Marijuana Be Legalized? Essay1030 Words   |  5 PagesMarijuana should not be legalized There are many reasons why marijuana should not be legalized. There are also reasons why marijuana should be legalized. However, the cons for legalizing marijuana outweigh the pros, which lead to why marijuana should not be legalized. The topic of marijuana is extremely important in our society and one worth investigating. It was a blast finding information that I didn’t know about this topic. In this essay, I will break down facts, statistics, and data aboutRead More Legalizing Marijuana Will Decreased Crime Essay1429 Words   |  6 Pages Marijuana is the cause of much commotion and debating, as the question of legalization becomes more of an issue. Drugs are a major influential force in countries all over the world today. Legalization is an option that has not had a chance, but really should be given one. Although many people feel that legalizing marijuana would increase the amount of drug use, legalization would benefit for the following reasons: 1)reduction of mone y spent on law enforcement 2)increase in the countries revenueRead MoreDrugs and Crime1513 Words   |  7 PagesDrugs and Crime Drugs and crime are literally everywhere. Drug abuse and crime go hand-in-hand. Drugs cause crime. Legalizing drugs is not the answer. Punishments should fit the crime. Repeat offenders should have harsher punishments. The history of drugs shows increasing drug use, abuse, and crime rates that relate to drug use and abuse. The History of Drugs â€Å"Human beings have always had a desire to eat or drink substances that make them feel relaxed, stimulated, or euphoric.†Read MoreMarijuana as Medical Treatment917 Words   |  4 Pages Marijuana as medical treatment Should marijuana become legal in our country as a prescription and clinical drug for medicinal treatment? Imagine somebody that you love lying in bed at a hospital and having just undergone chemotherapy for their cancer treatment; Side effects of chemotherapy like constantly vomiting, fatigue and pain are difficult to tolerate every day. Doctor can prescribe medication, but any of it has absolutely no effectRead MoreArgumentative Essay On Marijuana1203 Words   |  5 PagesMarijuana, also known as cannabis, is referred to as many different names by people from different parts of the world. It is used for both medical and recreational purposes. Smoking marijuana, eating it within foods, vaporizing it, and using it as an extract are some of the ways individuals consumed it. Some people use Marijuana because of the physical and mental effects it has on the physical body. After consuming marijuana, a person experiences feelings like heightened mood, increase in appetiteRead MoreShould Marijuana Be Legalized?1231 Words   |  5 Pagesshows the positive benefits of marijuana, it remains illegal under federal law. In recent years, numerous states have defied federal law and legalized marijuana for both recreational and medicinal use. Arizona has legalized marijuana for medical use, but it still remains illegal to use recreationally. This is absurd, as the evidence gathered over the last few decades strongly supports the notion that it is safer than alcohol, a widely available substance. Marijuana being listed as a Schedule I drugRead MoreThe Problem Of Drug Legalization1151 Words   |  5 Pagesdrugs such as opium, heroin, methamphetamine (ice), morphine, marijuana, cocaine can all classify as narcotic drugs and psychotropic drugs. Drug has been a severe problem for decades. The U.S government attaches great importance to this issue. However, there are just an increasing number of people calling for legalizing drugs. Recently, people being calling that they have freedom to do what the want—using drugs, and proposing legalizing using drugs. This essay will propose drug legalization issuesRead MoreEssay about The Legalization of Marijuana1749 Words   |  7 Pages Marijuana is a misunderstood drug. Many assume that the usage of marijuana, or cannabis, is dangerous, but it can be the exact opposite. So why is the legalization of marijuana in the United States such a problem for many people today? Considered to be a gateway drug and the reason for the downfall of our youth nowadays, marijuana has developed a negative reputation. Lester Grinspoon, a professor at Harvard University, states, â€Å"Few drugs in the United States have produced as much affective heatRead MoreLegalization Of Marijuan It Is A Criminal1470 Words   |  6 Pagesago, CNN the world s most recognized news station. They were showing a story about how medical marijuana helped a three years old girl, who was suffering from a several epilepsy. From the story, this three year old girl could have a hundreds of seizures within a day. However, one day his father, who was a retired military, he made a research and found a good testimonies about how a medical marijuana helped these men, children, and women with the same condition as his daughter. Therefore, he decidedRead MoreUnited States Drug Policy1302 Words   |  6 Pagesbetter option. The issue of legalizing drugs, especially marijuana, is one that is debated all the time. In fact, in 1995, a survey was conducted on the most important policy issues and eighty five percent of the country placed drugs at the top of the list (Falco 1996). Many states are actually beginning to decriminalize, and even legalize, marijuana use for medical perposes. In fact, two states, Washington and Colorado, have legalized the recreational use of marijuana for anybody over the age of

About Employment Free Essays

Although the attraction for foreign employment is increasing everyday, employment is not safe, secured and managed well. Skilled and trained manpower appropriate to the nature and requirement of foreign demand are not available. So, people are going to foreign countries as unskilled or semi-skilled work force. We will write a custom essay sample on About Employment or any similar topic only for you Order Now Because of this, foreign countries are getting on one hand cheap labor and on the other Nepalese working abroad are not getting rights and honorable jobs. This has compelled Nepalese people to sell their labour at a throw away price whereas they have to invest a lot of money. Foreign Employment Act 2064 has clearly made a legal provision for sending Nepalese for foreign employment. But, this act is not correctly implemented. Various foreign employment services are in operation without government permission. Brokers are taking advantage of the simple and innocent people and cheating them badly. It is a pity that even those who have gone through resistered agencies and also having required skill, training and knowledge are not getting good jobs and salary. Not only this, there are many instances when such labour forces have returned prematurely not having required qualifications, ability, skills and knowledge suitable for these jobs offered. This is indeed a big and serious challenge. There is a need of legal, technical and professional training for these people so that they can meet the challenges and can take benefit of the advantages of the opportunities available in the market. Technically trained, skilled and competent people can compete with others and secure right jobs, which fetch them good salary. There is also need of providing them accidental and life insurance to make their life more secured. The demand for Nepalese workers is increasing greatly. The Three Year Interim Plan has provision to have labour contract with those countries where there are a large number of Nepalese working. This indicates that the opportunities for employment are increasing day by day. According to the government reports, more than one billion rupees remittances are earned every year from foreign employment. This has largely contributed to national economy. Many factories and industries are established from such money which helps in generating local employment and revenues. However, continuous fleeing of trained and skilled human power would adversely affect in their own economic development. They should gradually bring down the number of out going labour force. The country’s development is own development. It is a fact that one gets due respect only when his own country is developed. Those Nepalese working in other countries as Bahadur and Kanchhas are giving their sweat and blood for the development of other countries. Whereas it is sad to say that Nepal remains always poor, underdeveloped and backward. For this, they (Nepalese) have to get appropriate training, knowledge, skills and contribute to their own economic development. We should love our own country and foster patriotic feeling among us. On this lies our over all welfare and well being How to cite About Employment, Essay examples

Art History Europe Example For Students

Art History Europe Italy and Spain, 1600 to 1700 In the Catholic countries of Europe, the style which started to emerge around 1580 and prevailed to the mid 18th century is known as Baroque. The baroque style is characterized by a return to naturalism accompanied by a theatrical presentation involving intense emotion and an expansion of scale and complexity. Art works often capture a moment in time. Paintings and sculptures break into the space of the viewer. This occurs partly in response to the demands of the Counter-Reformation, the Catholic Church’s attempt to stem the impact of the Protestant Reformation. Catholic religious images aimed to ignite the fervor of the people for the Church and its beliefs. Some artists during this period, however, retain a more classical style. Works to identify and know in depth: Questions to prepare for Exam 2 (as well as the 5 numbered questions on study sheet for Ch 14): Which city was the major center for artistic development in the 1600s? Why? Why was the Council of Trent convened? What impact did it have on Catholic art? How does the Ecstasy of Saint Theresa exemplify Baroque art in its iconography and style? Discuss the innovations Caravaggio introduced into painting to make it look more dramatic. Why was drama desired at this time? Name an artist who was much influenced by Caravaggio. Compare Michelangelo’s David to Bernini’s. How does each reflect the ideas of their periods and/or patrons? Why did Bramante and Michelangelo design Saint Peter’s Basilica as a symmetrical building? Why did the Catholic Church in the 1600s not want a symmetrical building? What was done to change Saint Peter’s Basilica from Michelangelo’s classical building into one the Church preferred? What symbolic message does the exterior piazza convey? How does Velà  zquez glorify the Spanish army in Surrender at Breda? How does he show the magnanimity of the Spanish general? What victory does this painting celebrate? Definition: tenebrism: very intense contrasts of light and shade (begun by Caravaggio)

Sexuality with the Disability

Introduction Disabled people have different needs from the rest of the people in the society. Both their habitual and educational needs are changing from what is conventionally known regarding the daily living culture such as the way in which people are dressed and groomed. This is also true when it comes to the vocational and social duties.Advertising We will write a custom research paper sample on Sexuality with the Disability specifically for you for only $16.05 $11/page Learn More From research, the crux of the matter in this broad focus is mainly sexuality and the rights that the disabled have with respect to the sexual education and sexual expression. Other members of the society have stereotypical perspectives concerning those with disabilities. Such beliefs are not necessarily true though they are amazingly part of both the young and the elderly in society! This is specifically in relation to sexual behavior. The aim of this essay is to explore t he attitudes that the society has regarding the sexuality of disabled people, the latest impediments faced by people with disabilities as pertaining sexuality and the way it affects sexual functioning. Overview It is within the last twenty years that researchers and other professionals began engaging and conducting studies on subjects that entail sex education and sexual expression among the disabled. Prior to this time, most researchers had confined themselves to the sexual dysfunction suffered by most heterosexual white men. Such impairment was as a result of injuries especially on the spinal cord. Currently, the research still borders on both the medical and rehabilitative aspects. It concentrates on the sexuality of women with disabilities and that of other disabled individuals. However, the focus of this research is still on the heterosexual majority. In the recent years, research in this area has been taking a sociopolitical dimension (Shuttleworth, 2007, p. 2). As other peopl e within the community, we are increasingly being informed of the human rights that the disabled are supposed to enjoy, given that it affects them socially, physically and mentally. Like the rest of the society, the disabled have different levels of potential with regard to reproduction, sexual response and sexual interest. It is imperative to note that like other societal members, people with disabilities have needs such as the need for affection, good interpersonal relationships and love. Studies show that even those with disabilities emanating spinal injuries, experience sexual arousal (Stolov Clowers, 2000, p. 79).Advertising Looking for research paper on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Despite the fact that the world around us has started showing interest in the sexual needs of the disabled, a lot is yet to be done. Understanding the current attitudes that the society holds towards the sexual needs of the dis abled will be helpful in both imparting and inculcating positive attitudes that the society has towards them. The latest change in attitude is causing most Americans to respond reluctantly, to the realization that people with inabilities are also sexual beings who are wired with the need for sexual gratification, love and intimacy. Attitudes on Sexuality of people with disabilities The perceptions of most people in the society regarding the disabled, in light of sexuality, are often narrow-minded. They think that this category of people is not sexual in nature. The misinformed society, therefore, end up concluding that the only people who should have sex are the physically fit. The general perception is that people with disabilities are not supposed to be sexually active. This belief is held by both the young and the aged in the society, and is known to the disabled (Marini, Glover-Graf Millington, 2011, p. 57). It is a taboo to think of sex among the disabled and denying the fact that it exists has never nullified it. According to some studies, by the society not granting a meaningful sex life to the disabled, it is tantamount to withholding them their deserved basic human rights (Carroll, 2006, p. 479). The disabled that are in need of a sexual relationship do not just express it as disapproval to the popular notion that they are not sexual beings. The issues here are more practical. Prior to having a relationship, couples ought to meet. Either poverty or transport can bar the disabled from going out for purposes of socialization. In most cases, the institutional world encompassing the disabled appears to be insensitive to their need for sex and relationships. Lack of privacy is an issue for the disabled who reside in care institutions. Staff members may get into their bedrooms without notice. Relatives become overprotective for some disabled folks who stay at home. For the disabled that receive their spouses’ care, maintaining sexual mystique is not easy since their significant other has to dress, bathe or assist them to the wash rooms. Conducting a satisfactory sexual relationship is therefore challenging due to the absence of the required choice and control that goes with it.Advertising We will write a custom research paper sample on Sexuality with the Disability specifically for you for only $16.05 $11/page Learn More Therefore, this makes it difficult for the disabled to have responsible sexual relationships. The disabled thus end up being marginalized and alienated, as a result of these attitudes. They also internalize the same attitudes held by the society towards them. Barriers faced by the disabled, with respect to sexuality In their dealing with sexuality matters, the disabled encounter several hurdles. First, they have a problem accessing information related to their personal situations, on suitable expression of sexuality, and required skills in sexual communication. Besides lacking acc ess to accurate information, they receive misinformation on sexuality, as a way of discouraging their interest. Second, they lack privacy in expressing themselves sexually. This is especially for those residing in institutional settings. With shared accommodation, it is difficult for them to express themselves sexually due to lack of privacy. These conditions may therefore cause people to engage in sexual behavior that is inappropriate. Consequently, the society then begins to put stereotypes on them. Third, women with disabilities encounter both sexual and physical abuse. This is because they are perceived as victims who may not be able to report such abuse. In most cases, crisis centers, police stations and other shelters are often inaccessible. In cases where they are present, officers doubt the women’s credibility judged from their state of health and competence (Smith, 1999, p.153). In addition, people with disabilities are viewed by some members of the society as being asexual. The stereotype began long time ago and could be witnessed in health institutions. Here, disabled adolescents were carelessly placed in hospitals to receive medical attention. Both boys and girls could be hospitalized in adjoining beds. Furthermore, due to their physical conditions, majority of the disabled are not free to move from place to place. Most are confined in their relatives’ homes or in other health care centers. Therefore, they have limited opportunities to move around, in a bid to establish meaningful relationships. This is opposed to the nondisabled individuals who have the freedom to go to different places where they can socialize and establish relationships that matter.Advertising Looking for research paper on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Reference list Carroll, J.L. (2006), Sexuality now: Embracing Diversity. Belmont, U.S: Cengage Learning. Marini, I, Glover-Graf, N.M. Millington, M.J. (2011), Psychosocial Aspects of Disability:Â  Insider Perspectives and Counselling Strategies, NY: Springer. Shuttleworth, R. (2007). Sexuality Research and Social Policy: Journal of NSRC. Introduction to Special issue: Critical Research and Policy Debates in Disability and Sexuality Studies. May 2007. Vol. 4, No. 1 Smith, M.B. (1999), The Reader’s Companion to U.S Women’s History, NY: Houghton Mifflin Harcourt. Stolov, W.C. Clowers, M.R. (2000), Handbook of Severe Disability:Â  A Text for Rehabilitation Counsellors, Other Vocational Practitioners, and Allied Health Professionals, Washington DC: DIANE Publishing. This research paper on Sexuality with the Disability was written and submitted by user Vargas to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Bush vs. gore essays

Bush vs. gore essays In a democratic system every citizen has a chance to participate in politics and make a difference, or do they? Not too long after the founding fathers established the Constitution of the United States the Supreme Court was established to be the ultimate court of justice. For long it was the Courts approach to stay out of politics as much as possible and solely perform its duty as the ultimate legal expert. It all changed in the year two thousand when the court announced its opinion on Bush v. Gore. As the result of this particular case many people lost their faith in the system and ultimately the government and unfortunately during the years after the elections the Bushs administration make little effort to gain the public trust back. It is crucial to understand the motivations behind the Supreme Courts decision. It is important to understand and to forget that the Supreme Court of the United States dared to make such poor decision. Nevertheless it is very important to mention one more point before we study the courts opinion and that is the question of does a judge decide how a case will come out, and then find a justification in the law or does the judge approach the case with no strong prior principle and follow the legal material where they lead? In this particular case did the court want to make George W. Bush the 43rd president of the United States or was it simply a bad interpretation by the justices? Perhaps no event better illustrates the power of the United States Supreme Court than the resolution of the 2000 presidential election. Just when most people thought the separation of powers issue had been settled once and for all, the Court stepped in to adjudicate who had won the political contest. Going back in history well encounter the presidential contest of 1876 between Democrat Samuel Tilden and Republican Rutherford B. Hayes that resulted in a similar problem. Governor Samuel J...

Beginning A Business Letter with First Person Singular

Beginning A Business Letter with First Person Singular Beginning A Business Letter with First Person Singular Beginning A Business Letter with First Person Singular By Maeve Maddox A reader wonders about beginning a letter with the first person pronoun: I was taught never to begin a letter (business or personal) with the word â€Å"I.†Ã‚  This must certainly have to do with the mostly outdated concept of humility being a virtue.  However, I continue to believe that humility is a virtue and that the root cause of much evil is egocentrism.  This rule does cause me to rewrite the beginning of many letters to comply with this admonition.   Like the reader, I was also taught not to begin a letter with â€Å"I† and often find myself struggling to avoid doing so. I even go back and take out the first person pronoun in the body of a letter if there seem to be too many. Apparently many of us were taught this â€Å"rule,† but as far I can discover, it isn’t and never was a rule. I possess an assortment of grammar books and style guides with various publication dates. The closest thing to a rule that I’ve found is this comment from a text published in 1907: Free use may be made of the personal pronouns [in correspondence], even of the First Person Singular; though it is better not to begin many sentences with â€Å"I.† The best practice is to choose the first word of a business letter according to the purpose of the letter. A sales letter might appropriately begin with you, while a letter of application might benefit from beginning with I. A University of Washington letter-writing guide offers five sample application letters. Each one begins with the first person singular pronoun. The caveat against beginning a business letter with I belongs with those other cherished grammar superstitions like â€Å"never end a sentence with a preposition.† Writers can choose to avoid doing it when possible, but there’s no need to suffer pangs of guilt when we can’t think of an alternative. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Business Writing category, check our popular posts, or choose a related post below:Has vs. HadAwoken or Awakened?5 Tips to Understand Hyphenated Words

Service sector expectation and experience of service quality, branding Essay

Service sector expectation and experience of service quality, branding and loyalty in a customer perspective - Essay Example The paper tells that the service sector organisations are required to be focused on providing services and/or products based on the needs of the customers. The culture as well as the operations of service organisations is often identified to be customer-centred. Contextually, Sachdev & Verma stated that service organisations are much inclined towards developing service quality, brand image and customer loyalty with the intention of meeting the preferences of the customers and gain their satisfaction at the utmost level. Presently, customer satisfaction is recognised as an important consideration for a business corporation to conduct its respective business operations competitively and successfully. In the present competitive market scenario, service quality, branding along with loyalty play an imperative role towards assisting organisations in attaining greater success and profitability. According to Beneke & et. al. and Abd-El-Salam & et. al., the service sector is required to condu ct their operations based on which products and/or services are provided to customers in accordance with their expectations. In this regard, service sector related business organisations are focused intensely towards gaining superior customer satisfaction as an ultimate objective of developing competitiveness in the worldwide business market segments. In this similar concern, Agbor & Eriksson stated that level of profit margin and market share of any service sector related organisation raises or lessens are based on the concept of customer satisfaction.

Similarities and Differences in Mitosis and Meiosis Essay

Similarities and Differences in Mitosis and Meiosis - Essay Example Mitosis comprises of standard steps of Interphase, Prophase, Prometaphase, Anaphase and Telophase. Interphase is the process where cell prepares material for cell division. In this phase chromosomes are unseen, but chromatin granules are seen clearly.(Lehninger, 2008) In the Prophase in mitosis, four chromatids combine to form a pair of chromosomes which are joined by a centromere. Comparatively in Meiosis Prophase I, four chromosomes instead of chromatids combine to form two tetrads. The chromosomes in the tetrad cross over each other, allowing them to exchange genetic material. In the Metaphase in Mitosis, the two chromosomes line up in the center and split up into four chromatids which move to both of the poles. In Parallel, in meiosis, the two tetrads line up in the center and split up into four chromosomes which go to both poles. In the Telophase, all the material that has migrated to the poles gets enclosed by the nuclear envelope in Mitosis as well as meiosis. Mitosis is compl eted at this stage. Meiosis then proceeds to Meiosis II which is identical to mitosis. DNA replication is skipped in interphase and the cells proceed to divide exactly by the mechanism of mitosis. Thus mitosis involves a single nuclear division which gives rise to two identical daughter nuclei. Meiosis on the other hand involves two successive nuclear divisions and hence one diploid cell gives rise to four haploid cells. Consequently for mitosis to occur, the mother cell can be either haploid or diploid. However for meiosis to occur the mother cell has to be necessary diploid so that the chromosome number can be halved. Mitosis generally occurs in all somatic cells of the body whereas meiosis occurs only in the sex cells in the body. The number of chromosomes per nucleus remains the same after division i.e n remains n and same applies for 2n. The meiotic products contain a haploid (n) number of chromosomes, in contrast to the 2n mother cell. Mitosis is preceded by an S-phase in which the amount of DNA is duplicated. Only meiosis I is preceded by an S-phase. (Radboud University, 2003) Meiosis II proceeds without a pre S phase. Homologous chromosomes remain independent in mitosi s. On the other hand complete

IKEA Global Strategy Essay Example for Free

IKEA Global Strategy Essay Introduction: A network that covers a broad area (i.e., any telecommunications network that links across metropolitan, regional, national or international boundaries) using leased telecommunication lines. Related terms for other types of networks are personal area networks (PANs), local area networks(LANs), campus area networks (CANs), or metropolitan area networks (MANs) which are usually limited to a room, building, campus or specific metropolitan area (e.g., a city) respectively. If you have a large campus network using routers and dynamic routing protocols and an internal infrastructure, you do not necessarily have a WAN. A wide area network (WAN) is a computer network that spans a relatively large geographical area. If your network uses a network infrastructure that is owned by your service provider, implementing WAN technologies, you have a WAN. Computers connected to a wide-area network are often connected through public networks, such as the telephone system. Body: The distinguishing features of a WAN: Sending data long distances Although distance is not a true criterion for determining whether your network is a WAN, most WANs do span a great distance, and the technologies used in the WAN depend a great deal on the distances involved. If your WAN spans only a single city, across town is a long way; nevertheless, your carrier may choose different technologies for that distance than they would if your network spanned a state, country, or continent. Although long distances are not criteria for defining a WAN, commonly, WANs do span substantial distances. Implementing routing protocols Routing protocols are also not true criteria for a WAN definition. A WAN can either use manual routing or implement a routing protocol such as RIP or EIRGP. Although larger, more complex networks like a national WAN may be  easier to manage when implementing a routing protocol, their use does not dictate that you have a WAN. A large corporation could have a single (but large) building or a campus of several buildings that causes the network to have several routers. To make life easier on the routing front, you could choose to implement one of the many available routing protocols. So, although most WAN environments make use of routing protocols, not all networks that implement routing protocols are necessarily WANs. Using carrier equipment Means the equipment from your telephone company that allows you to connect your network to the backbone of its network. These network connections can be digital subscriber line (DSL), frame relay, fiber optic, broadband cable, or another technology used by your telephone company or network provider. This component really turns a network into a WAN, allowing your traffic to travel between your locations while traversing another provider’s network, mainly your ISP or telephone company. In some cases, this traffic may cross several providers’ networks. If you are connecting two offices and they are in different countries, you may be crossing networks owned by a regional provider, which connects to a national provider and then crosses borders and travels across the other national provider to another regional provider before finally reaching your other branch office location. It is this use of other people’s networks that really defines use of a large LAN versus a WAN (LANs are covered in the next section). So, a WAN is not related to the size of your network, or to your choice of routing protocols, or to any other factors. Consolation: However, in terms of the application of computer networking protocols and concepts, it may be best to view WANs as computer networking technologies used to transmit data over long distances, and between different LANs, MANs and other localised computer networking architectures. This distinction stems from the fact that common LAN technologies operating at Layer 1/2 (such as the forms of Ethernet or Wifi) are often geared towards physically localised networks, and thus cannot transmit data over tens, hundreds or  even thousands of miles or kilometres. This could be to facilitate higher bandwidth applications, or provide better functionality for users in the CAN. A CAN, for example, may have a localised backbone of a WAN technology, which connects different LANs within a campus. The textbook definition of a WAN is a computer network spanning regions, countries, or even the world.

Essay --

Lifelong Learning Lifelong learning is the process of gaining knowledge based on an individual’s interest and developing skills throughout the life to improve their life irrespective of traditional educational schooling activities. This long term process influences an individual’s personal development and improves their thinking and thought process thus recreating themselves in a new experience of the positiveness. These learning’s can be of different types ranging from the home education, cultural learning, personal learning, spiritual learning, learning to keep up to date with technologies and local medical sciences education etc. Learning through experiences in life helps an individual to visualize the purpose of life from a new prospective that inspires them to be self-contended. Importance of Lifelong Learning Lifelong learning is important because knowledge is the primary source of value in the world today and ability to expand our mind and thinking out of box is the key to attain success. For example to be successful in your career/field you need to be up-to-date with the information and knowledge available in your field and this needs a lifelong learning. Lifelong learning improves cognitive abilities and positive thinking. For example in India many people give importance to Vedas and Indian literature which also has information on every aspect of life. People learn these through home education, self-interest or in a Vedic school. People who learn Vedas and Indian literature participate in Avadhana (a kind of quiz which tests your cognitive ability). Those who have completed these Avadhana’s successfully are proved to have good cognitive abilities. Indian music and traditional dances (like bharathanatyam, kathak, kuchip... ...also makes me influential. So having a greater knowledge will help me tackle problems and overcome challenges.. This change makes me involve in more other activities and eventually leads me to a successful Engineer. Education brings me a healthy body and mind throughout my life. Finally a career that embraces a program of continuous lifelong learning will ensure that I have a successful career. Because every moment of time, everywhere, under all circumstances something is being added to our previous attainments. My Career will be filled with many proud accomplishments, earning respect from colleagues, friends and a career that is fun and exciting. References: Blog: http://www.questia.com/library/education/higher-and-adult-education/lifelong-learning Paper: http://www.ieeeusa.org/communications/ebooks/files/47skc0ie/Launching-Your-Career-Lifelong-Learning.pdf

Note on the Character of Angulimala

Ans: Angulimala was a thief, a vicious robber, a murderer without mercy, who made villages into non-villages, families into non-families, slaughtering them and cutting off and wearing their fingers in wreaths around his neck. As he wore the garland of fingers, he was called Angulimala. The word â€Å"Angulimala† means ‘a garland of fingers’. In the region, where he lived, he was called the second ruler after the king. People were afraid of him. They obeyed him as they obeyed the king. People were so much scared of him that they never dared to travel alone. They even were afraid to travel in groups.Angulimala was a strong man and a great runner too. No one could escape him. He even caught elephant, deer, horses, even a group of acrobats from the circus. Even though Angulimala was a vicious robber, a merciless slaughter, there was a little goodness inside his heart which even he himself did not know. When Buddha explained a simple truth of life, he was pierced by th e words. His goodness, the softness of his heart emerged with great force. A sudden change came to his heart. At once he surrendered himself to Lord Buddha. He buried his evils with his swords and weapons and became a monk.After that Buddha sent him to the city for alms. There Angulimala witnessed the poor condition of the people; he could feel how much he had tortured the people. When he entered the city for the next time he was also tortured by the people very badly. As Buddha said, that act made Angulimala sinless and a pure monk. Then Buddha gave him his own begging bowl and robe and left him. Angulimala came in this way to understand the joy of freedom. Thus, though Angulimala was a cruel, merciless villain, he was later transformed into a sinless, soft hearted monk with full of goodness inside him.

Against Euthanasia Essay

â€Å"Freedom is defined as â€Å"the power to determine action without restraint† . Given this definition, is the practice of euthanasia morally justifiable or wrong? The debate of freedom arises. Euthanasia is acknowledged as a â€Å"mercy killing.† It is â€Å"the act of putting to death painlessly or allowing to die, as by withholding extreme medical measures, a person or animal suffering from an incurable, esp. a painful, disease or condition†. This begs the question: does an individual have the right to decide to take another individual’s life? Religious groups would ultimately argue euthanasia is a â€Å"crime against life.† (Citation?)The issue of morality and ethnics are proposed. Is it moral to kill someone to take them out of their pain, as opposed to letting them live suffering? This is when spirituality comes into opposition with human rights. Euthanasia is a controversial issue that compares one’s quality of life to ethics. It can be viewed as a form of suicide or a form of being merciful. Even so, does humanity have the right to determine if someone should die or not? Those who are governed by a faithful belief may see euthanasia as practiced against god’s will. However, others may believe mankind has the choice over their own lives (Remove comma) and that the belief of god is a theory. Economic costs and human resources are legitimate arguments as to why euthanasia may be an acceptable option. Yet, could financial problems cause one to consent under pressure? Euthanasia denotes â€Å"good death† in Greek. This begs the question: does a â€Å"good death† exist? Despite it being acknowledged as painless, arguably it is still murderous. Society is forbidden to commit murder, making euthanasia contradictive, since it is allowing one to take the life of another. (Perhaps it may be helpful here to define â€Å"murder.†) Medically, euthanasia is the â€Å"norm† and portrayed as a gracious practice. Morally, it is dissipated and seen as an immoral exercise. Even though euthanasia is a â€Å"merciful killing,† it does not change the fact that it is murder. This practice is unethical and unrighteous. It should be internationally forbidden and prohibited. In 1999, Dr. Jack Kevorkian was sentenced to a 10-25 year prison term for giving a lethal injection to Thomas Youk, a man who was in the final stages of amyotrophic . (Perhaps here you can explain a little bit about the disease, i.e. what it does, what this man’s life was like, what kind of pain he was in, what his future (if any) would hold.) Kevorkian saw his actions as a deed. Kevorkian stated that he has â€Å"helped more than 130 people since 1990†. The defense party focused on the issues surrounding euthanasia, while the prosecution concentrated on Dr.Kevorkian’s actions associated with Michigan’s laws. The prosecutor stated, â€Å"This case is about what Jack Kevorkian did, and what he did under the law under the state of Michigan is commit murder†. This trail did not touch base on the political aspect of euthanasia, but on the ethnical side. Thomas Youk videotaped himself consenting Dr. Kevokian to take his life, yet Dr. Kevokian was still c harged with committing a crime. This is proof euthanasia is wrongful. There is no difference between Dr. Kevorkian and a medical surgeon when it comes to taking a life; the practice is still murderous. The court found him guilty since his actions were unlawful; meaning in general euthanasia can arguably be found a crime. A similar case in Saskatchewan occurred when Robert Latimer murdered his severely disabled daughter, Tracy, on October 24th, 2008. The reasoning for Latimer’s immoral act was he could not bear to witness his daughter suffering from a severe form of cerebral palsy. He killed her by placing her in the back of his Chevy pickup, ran a hose from the exhaust to the cab, and watched her die. Latimer was convicted on November 4, 1993 of first-degree murder. The following year he was convicted of second-degree murder. This begs a question: what is the difference between Latimer’s actions, killing his daughter who suffers  from excruciating pain, and a doctor who was given permission from a loved one to kill an individual who is also suffering from a brutal pain? A doctor must receive authorization to kill a patient who is overly sick. Doesn’t Latimer have the right to take his own daughter’s life, since a doctor would have had to ask him anyways to have the right to â€Å"kill† Tracy? Latimer supposedly saved his daughter from being in pain, which is the same reason why many individuals chose to give permission for those who are not physically in good health to undergo euthanasia. His methods were the same as a person with a medical degree. He watched an innocent individual die. Latimer was punished since his act was seen as wrongful. So why it is that euthanasia is seen as â€Å"merciful killing?† Many thought Latimer’s behavior could be compared to the act of euthanasia, since it’s perceived as a â€Å"compassionate homicide†. How could a man who watches his daughter die is seen as a â€Å"merciful killing?† Obviously it was not, which is why he was sentenced for second degree murder. Are you suggesting that these decisions be taken out of the hands of qual ified medical personnel? You could make reference to the qualifications of doctors in these situations; it could contribute to your essay. John Pearson, born in June 1980 in Derby City Hospital, was diagnosed with Down’s syndrome (http:// http://news.bbc.co.uk/2/hi/health/2600923.stm.) and was left in the care of a specialized consulting pediatrician, Dr. Arthur. Three days later, Pearson was found dead. Dr. Arthur was later charged with the baby’s murder. He was allegedly asked by the parents to take the life of this child, whom he killed by starvation. In November 1981, Dr. Arthur was acquitted of murder (http://news.bbc.co.uk/2/hi/health/2600923. stm), due to him taking the life of a child with the parents’ consent. (If he was acquitted of murder, you cannot call him a murderer. You can refer to him as an alleged murderer, but because he was not convicted, anything else would be inappropriate.) This is proof that the practice of euthanasia is causing other individuals to believe they have the right to take the life of someone in their family whom is suffering from a disease or disability. (Are yo u suggesting this newborn was able to make their own decision as to whether or not they wanted to live with this disability? If so, why do we not allow children to make more decisions at a younger age? Why not let elementary students vote, for instance, or enter into their own legal contracts? Make sure your stances are logical and well thought out. The more times you allow an opposing view to poke holes in your statements the more difficult it will be for you to stay credible.) John Pearson may have not been as â€Å"privileged (Remove comma)† as others in society due to his disability, but he did not deserve to die. It can be argued that euthanasia is form of suicide. This outrages religious groups who see this practice as immoral (Remove comma) and against the word of god. Suicide denotes â€Å"the killing of one self.†(Citation?) Euthanasia, a majority of the time, occurs when individuals decide to medically kill someone who is undergoing crucial agony. This practice can be perceived rather as â€Å"murder.† Murder means to â€Å"cause to die; put to death, usually intentionally or knowingly (http://www.thefreedictionary.com/commit/suicide). (This statement and the one previous should be placed earlier on in the essay. You can then make reference to it here if necessary.) Either or, euthanasia is condemned by many religious laws. The Jewish perspective states that instances of euthanasia should be dealt with as such: â€Å"any form of active euthanasia is strictly prohibited and condemned as plain murder†(http://www.aisha.com/societywork/science /Doctor-Assisted_Suicide.a sp). Talmudic and Rabbinic sources state, â€Å"One who is in a dying condition is regarded as a living person in all respect (Talmud – Smachot 1:1).† The Jewish religion also believes: â€Å"One may not close the eyes of a dying person† (Talmud – Smachot 1:1). Rabbi Merri interprets this saying as, â€Å"It is to be compared to a sputtering candle which is extinguished as soon a person touches it – so too, whoever closes the eyes of a dying person is compared to have taken the soul† (http://www.aisha.com/societywork/ science /Doctor-Assisted_Suicide.asp). Islam also criticizes euthanasia. Muslims see life as being sacred, since Allah provided it to them. Allah decides how long each human being will live, not a doctor. It states in the Qu’ran 5:32, â€Å"If anyone kills a person – unless it be for murder or spreading mischief in the land – it would be as if he killed the whole people† (http://www.bbc.co.uk/religion/religions/islam/islamethnics/ euthanasia. shtml). The Qu’ran 3:145 clearly establishes, â€Å"And no person can ever die except by Allah’s leave and at an appointed term† (http://www.bbc.co.uk/religion/religions/islam/islamethnics/euthanasia. shtml). This rule also applies to Christianity. The Catechism of the Catholic Church (2003) states: â€Å"All forms of suicide and euthanasia remain strictly prohibited, but questions of moral culpability and eternal salvation are left open† (http://www.acu-cell.com/suicide.html). In the Orthodox Church decisively is in opposition of euthanasia and considers it as, â€Å"as form of suicide on the part of the individual, and a form of murder on a part of others who assist in this practice, both of which are seen as sins. The Church does not expect that excessive and heroic means must be used at all costs to prolong dying, as has now become possible through technical medical advances† (http://www.acu-cell.com/suicide.html). Depending on your citation style requirements, this quote should probably be in block format since it is longer than 40 words.) Internationally, there are over 3.3 billion Christians, Muslims, and Jews who are opposed to euthanasia (http://www.spaceandmotion.com/Theology-World-Religions.htm) . However, Secular/Nonreligious/Agnostic/Atheist groups make up 850 million of the world’s population (http://www.atheistempire.com/reference/stats/index.php). Atheists question the truth in religion; therefore they do not recognize euthanasia as a sin, or as a form of suicide. (Are you suggesting that all of these people believe euthanasia is a positive thing?) Even though theology is governed by powerful messages, it’s still not a reliable source. Religion is still seen as just a theory, since it is just a belief. Humanity has not yet seen or conversed with a higher power, so the religious information provided to mankind has not been proven. On January 11, 2003 Dr. David Jerrrey wrote a letter to the editor of the newspaper the Financial Times. In the letter he stated, â€Å"Terminally ill patients often fear being a burden to others and may feel they ought to request euthanasia to relieve their relatives from distress† (cite). Given economic situations, many patients and families of the patients feel pressured by medical figures to turn to euthanasia. Michael Prowse wrote in the newspaper the Financial Times, published January 4th 2003, â€Å"If euthanasia became socially acceptable, the sick would no longer be able to trust either doctors or their relatives: many of those earnestly counseling a painless, ‘dignified’ death would be doing so mainly on financial grounds. Euthanasia would become a euphemism for assisted murder† (Michael Prowse). Many feel psychologically pressured to consent to voluntary euthanasia because they maybe a financial burden to their loved ones. However, those who do personally require euthanasia without being forced will allow this practice to continue. Humanity has the choice of fundamental principles, being they believe they should be allowed to make the decision if they want to die, s ince it’s their own life. There is a shortage of hospital space, so those who have slim chances of living may feel that by them dying another who has a greater chance of life can have more attention by medical care (Michael Prowse). These arguments can be seen as a valid, which may overrule the fact that euthanasia is murderous. Individuals may sympathize with those who are in great pain, and feel they cannot continue on with life. Despite these intellectual reasons, euthanasia is a form of murder, and a practice that should be banned. Euthanasia is a deliberate act of killing. Since the beginning of mankind our world has been exposed to laws that forbid murder. In the Ten Commandments, â€Å"thou shall not murder,† (Citation?) has influenced recent laws. This ethnical issue must be solved, but with the help of communities (Remove comma) and countries. There are two forms of euthanasia that must be focussed on: active euthanasia, or â€Å"inducing or assisting in the death of a person, who is undergoing intense suffering and who has no practical hope of recovery† (cite), and passive euthanasia, which is â€Å"withholding life-saving equipment or treatment, by medical equipment I mean surgeries, chemotherapy and other treatments beyond basic food, water, warmth, care and personal attention† (cite). Each form must be individually looked at. Passive euthanasia is what society must accept. Active euthanasia contradicts the law (Remove comma) and commandments. The money that is being put into cloning and other scientific practices should be put towards cures that can stop the diseases which cause individuals to turn euthanasia. The truth is mankind continues to play the role of god. Our world is presently exposed to cloning; organ transplants, etc. (If this is a strictly formal essay, refrain from using â€Å"etc.† Rewrite your sentence to something like â€Å"Our world is presently exposed to such morally compromising issues such as cloning and organ transplants.†) This allows one to think that euthanasia will become a dominant practice internationally. More will rely on it (Remove comma) and see it as a consideration in their decision whether or not they want to live or die. Religion does contain truth. Only nature should have the power to decide when it is our time to go, but as technology continues to advance it provides mankind with the choice to determine one’s life or death. Illnesses do cause families grief and to suffering, but if humanity started to believe in â€Å"faith† again, maybe euthanasia would have to significance, (This is not a logical sentence; please clarify.) since we just lack hope. A doctor diagnoses a patient with cancer and automatically the patient senses death. What happened to believing in miracles and fate? Maybe mankind no longer believes in miracles simply because our world continues to destruct by war, poverty, and violence. We now turn to an easy way out, since the fight seems too long. Euthanasia is just a way to control our population and economy. It is a homicidal act that should be immediately stopped internationally. Dr. Jack Kevorkian, Robert Latimer, and Dr. Arthur (Remove comma) were all charged with murder because they chose to practice euthanasia without medical consent. These three men were charged with murder, which proves this operation is murderous (Remove semi colon) despite it having the word â€Å"med ical† behind it. If a doctor performs euthanasia on a normal individual it should be equally weighed because it is a deliberate act of murder. Theology condemns euthanasia simply due to it being considered a form of suicide or murder. Individuals are pressured into euthanasia because they are sick and their life becomes less important than one that is healthy.

Direct and Indirect Costs

Direct and Indirect Costs Costs are incurred in the process of producing goods and services. The costs incurred can be classified into direct and indirect costs. This essay briefly discusses direct and indirect costs in regard to the process of production.Advertising We will write a custom essay sample on Direct and Indirect Costs specifically for you for only $16.05 $11/page Learn More Direct costs are the expenses which can be attributed directly to a specific project. For instance, the cost of a material used to manufacture a product is treated as a direct cost – it is directly related to the cost of the final product. Direct costs form a bulky of the expenditure in a project undertaken; approximately, sixty to seventy percent of all the expenses incurred in a project are direct costs. Examples of direct costs include the wages paid to the employees who specifically work on a particular project, and the cost of the materials used in a project among others. Direct costs can be classified into direct materials, labor and expenses. The sum of cost of the materials and labor is often referred to as a prime cost. In some cases, the direct costs may be equal to the cost of a good. Calculating the direct cost will depend on the product being manufactured and thus the methods used vary. It has been observed that in most cases, the direct costs are variable costs. Variable costs change with the volume of unit outlets; the more units produced the high the direct costs. This is because the production of more units will often require more input of the direct costs, for instance, the volume of materials has to be increased to produce more unit outlets. In the same way, more input of labor will also be required to ensure that the output volume is sustained. In getting the cost of a project or a product, the direct costs are fully added to the costs of production. Indirect costs are the costs incurred in carrying out a project but cannot be related directly to that particular project. The costs affect the whole organization and cannot be pinned down to one particular project or product. These costs are spread across the board.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More These costs are said to form about thirty to forty percent of the total costs of production. The most common indirect costs are: â€Å"engineering overhead, materials overhead, manufacturing overhead, general and administrative expense, and selling expense† (Burt, Petcavage Pinkerton, 2010, p. 341). In most cases, the indirect costs are fixed and thus are independent of the volume of output. A good illustration is the salary of an administrator overseeing a project; regardless of how much the output volume will be increased chances are his/her or her salary will remain fixed. It has been pointed out as significant to distinguish between direct and indirect as indi rect costs are tax-deductible items. A given percent of the indirect costs are added to the cost of a product when calculating the cost of a product. The percent of the direct cost to be included in the cost of production has to be proportionally calculated. In conclusion, it has been shown that direct and indirect costs are different. While in most cases, direct costs are variables, the indirect costs are fixed. The direct costs form a huge part of the cost of a product and are added directly to the cost of a product while the indirect costs form a small percent of the cost of a product and only a percent of the indirect costs are added towards the cost of the product (Direct and Indirect Costs, 2011). References Burt, D. N., Petcavage, S. D., Pinkerton, R. L. (2010). Supply management (8th ed.). Boston, MA: McGraw†Hill. Direct and Indirect Costs. (2011). Understanding Direct and Indirect Costs. Office of Sponsored Programs. Web.Advertising We will write a custom ess ay sample on Direct and Indirect Costs specifically for you for only $16.05 $11/page Learn More

Accounting Standards Boards Essay Example for Free

Accounting Standards Boards Essay ? Increased globalization in the business world has brought to fore some of the issues and challenges that multinational businesses face in financial recording and reporting of foreign based operations. With operations based in different countries that operate under different accounting principles and with varying currencies, there has been a need for the accounting principles and standards to be converged. This has in the past nine years seen the accounting policy making suggesting a complete overhaul in the way financial statements are reported and a convergence between the US’s generally accepted accounting principles (US GAAP) and the International Financial Reporting Standards (IFRS). This has been through various meetings between the International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB), two boards which determine these accounting standards. This paper therefore evaluates the history of the two boards and their relationship and looks at IASB equivalents to FASB original pronouncements. It also describes how a Master of Science in Accounting would prepare a student for an accounting profession. History of the Relationship between FASB and IASB US Financial Accounting Standards Board (FASB) is a board which is responsible for setting and improving financial accounting standards in the US and for governing and fostering preparation of financial reports by non-governmental organizations (Financial Accounting Standards Board, 2012).International Accounting Standards Board (IASB) on the other hand is also an independent board responsible for setting international financial reporting standards (IFRS Foundation, 2011). Whereas IASB and IFRS takes a principle based approach to accounting standards setting, FASB’S GAAP does this through pronouncements which are based or rules. They both put a lot of emphasis on income statements, balance sheet, statements of changes in equity and cash flow statements as key reports that are important in financial reporting. Over the past decade these two boards which determine the accounting standards in the world have been working towards ensuring that the financial reporting all over the world converges. The convergence concept first took root in the 1950s in response to the cross border capital inflows that were as a result of the economic integration after world war two. These efforts initially focused on reducing difference in accounting principles between major capital markets globally otherwise referred to as harmonization of the accounting principles. By 1990s the concept had changed into convergence which sought to build high quality financial reporting standards to be applied internationally (Financial Accounting Standards Board, 2012a). Both developed in the 1970s, FASB and IASC (international Accounting Standards Committee) a predecessor to IASB, set a trend for expanding international accounting standards and with the reorganization of IASC into IASB in 2001, the use of IFRS among various countries has progressed rapidly. For instance, over 100 countries and the European Union use these standards issued by IASB. The U.S. mainly uses its own issued US GAAP (Progress Report, 2011; Cain, 2008). IASB and FASB have been working together towards converging the IFRS and the US GAAP since 2002. Even China and Japan have been working to bring together their accounting standards with IFRS as at 2009. Over the past decade the pace of convergence has been very fast with the internationalization of standards growing rapidly. In 2010, Securities and Exchange Commission in the US issues a report supporting the convergence of these standards through incorporation of â€Å"the IFRS in the US financial system† (Financial Accounting Standards Board, 2012a). This implies that the US has been increasing exploring adopting IASB’s IFRSs, although there have been issues such as the fair value issues in IFRS and the cost of implementation that have slowed the progress. The IASB equivalents of the FASB original pronouncements As noted above, IASB’s IFRS takes a principle based approach to accounting standard setting as compared to FASB’s pronouncements which are viewed to be much stricter. In essence therefore, though IASB and FASB may address similar accounting concepts their approach to it may be different. It is these IASB’s equivalents to FASB’s pronouncements that bring the differences between GAAP and IFRS standards. Evaluating the FASB’s original pronouncements and IASB, the manner in which accounting concepts are approached can be noted. These are: whereas IASB’s IFRS requires that inventory costs of spoilage and idle capacity be excluded from the cost of inventory, FASB’s GAAP does not; IFRS requires yearly comparison of financial statements unlike US GAAP which only views comparisons as â€Å"desirable† but require three year comparisons; IFRS permits but does not require reporting of â€Å"comprehensive income† unlike US GAAP which requires it; IFRS classifies liabilities as non-current if refinancing is complete before the date of the balance sheet unlike GAAP which classifies it as so, if refinancing is completed before the financial statements are issued; and prohibition of extraordinary items from the financial reports by IFRS unlike GAAP which permits but to a restricted items which affect profit and loss (Deloitte, 2004; FASB Report, 2002). Other accounting concepts that differ between IASB and FASB’s original pronouncements are that IFRS requires that LIFO method of determining inventory cost be prohibited in IAS 2, unlike US GAAP which permits LIFO in SFAS 151, and that IFRS requires reversal of inventory write downs if given criteria are met unlike US GAAP which prohibits it. In addition FASB permits that inventory at net value be measured even if it is above cost unlike IFRS which restricts this to producers and broker-dealers inventories. FASB classifies the interest received and paid as operating activity in the cash flow statement unlike IASB which may classify it as financing, investing or operating activity. This leaves room for a number of interpretations. Furthermore, though FASB excludes overdrafts from cash, IASB includes it if it forms a critical and integral part of an organization’s cash base or cash management (Deloitte, 2004; FASB Report, 2002). Other IASB equivalents to FASB pronouncements are enumerated as shown below (Deloitte, 2004; FASB Report, 2002): -IFRS restates previous financial statements in the event of non-mandated changes in accounting policy, unlike FASB which includes cumulative effects current financial statement’s net loss and profits -IASB uses change in estimated method to evaluate changes in depreciation of assets, unlike FASB which used change in accounting policy that is the net profit or loss cumulative effect. -IASB uses cost recovery method for construction contracts when the completed percentage cannot be determined for sure unlike the USA GAAP which uses completed contract method -IASB does not recognize deferred tax due to the an asset or liability transaction that doesn’t affect accounting or taxable profit and is not a business combination in IAS 12 unlike the US GAAP recognizes this these through its lack of â€Å"initial recognition exemption† as addressed in SFAS 109. -US GAAP has special exemptions due to the provision of deferred tax such as leveraged leasing, intangible developments in the gas and oil industry and undistributed earnings -IASB uses a tax rate that is â€Å"substantially enacted† to measure deferred tax liabilities and assets, which can be left to a lot of interpretations, unlike FASB’s enacted tax rate which is sure and consistent -IASB uses rate applicable to undistributed earnings of an organization to measure the deferred tax on those earnings , unlike FASB which uses the higher of the tax rate between the one applicable to undistributed profits and the one applicable to distributed profits as addressed in SFAS 109 -IASB recognizes expense for share-based payment based on fair value of the payment whereas FASB recognizes this based on intrinsic value at grant date -IASB measures business combinations on the date of the acquisition whereas FASB does this on the date of consummation or closing date -IASB requires that recognizing a liability prior to acquisition restructuring be only if the one being acquired recognizes it under IAS 37, this is unlike FASB which recognizes it if the acquisition has already began -IASB recognizes in process R&D as an intangible finite asset or good will, unlike FASB which recognizes it as expense How MSA Program prepares student for professional Accounting A Master of Science in accounting program is very important for anyone who intends to pursue an accounting career in the future. This program prepares a student by providing knowledge on the various accounting principles that need be applied in accounting profession. It also makes a student be aware of the various accounting standards that are existing in the world, how each differ, and how accounting records and done in each. In addition such a program provides analytical and critical thinking abilities. In addition, it offers a global perspective on accounting practices and business issues and provides a framework for effective development for team building and leadership skills, and ethical decision making in business. Lastly it will enhance interpersonal and communications skills through interactions which seek to learn ways of solving problems and issues in the accounting and finance realm. All these are critical for a career as an accountant. Conclusion This paper has discussed the history of the FASB and IASB boards and their relationship and has looked at IASB equivalents to FASB original pronouncements. It has shown that standardized management accounting and controlling concepts that transcend national boundaries are increasingly needed with concern on the need of an internationalized Accounting and financial reporting standard to help in comparing of financial statements of countries from different countries and also to make it efficient and less costly for multinational companies when they are conducting financial reporting of their performance. IASB and FASB have made tremendous progress thus fur in their bid to converge the global accounting standards. Accounting Standards Boards. (2016, May 05).

Regina Carter Assignment Example | Topics and Well Written Essays - 500 words

Regina Carter - Assignment Example With her album, Regina Carter pays tribute to her grandfather who worked as a coalminer in Alabama and whom he never saw (â€Å"Violin Virtuoso Regina Carter†). The entire album is the mix of folk jazz, contemporary jazz, gospel, country music, spirituals, blues and R&B. Personally for me, the most striking and interesting pieces appeared to be I’m Goin’ Home, See See Rider, and Trampin’; they impressed me greatly. The melody of I’m Goin’ Home reminded of a traditional spiritual. The piece started with the guitar party which was then picked up by accordion. The piece reminded of a spiritual because of its emotional coloring and the way the instruments, guitar, accordion, and violin, reflected longing and even homage. The piece was performed moderato, and such a choice of tempo created the feeling of spaciousness. In the piece titled See See Rider Regina Carter used elements of country music. In fact, it was the melody that reminded of some rural song. The main thing that defined the piece as jazz was the rhythm. More specifically, the piece was characterized by syncopation and swung notes. However, the most notable was the second part of See See Rider because of the soloist’s masterful improvisation. Trampin’ was the piece that impressed me most of all. It was so because of its funky and greasy character. It is possible to say that there were two lines in the piece. The first line was comprised of the parties of drums, guitar and recorded vocal party, and the second was the actual party of the soloist. The piece was also energetic because of the great number of syncopations and swung notes characteristic of blues. Overall, the jazz concert was the best I had ever attended. First of all, music itself was so sophisticated and full of emotional honesty. Secondly, performance was amazing as well. Not only the soloist, Regina Carter