Academic Resilience

Academic resilience presents factors that are involved in the enrollment of a student. Different factors contribute to the effect. The importance of understanding, accepting, and working at the goals to achieve academic resilience is essential. Below are five different studies that each explains their definitions of academic resilience and the contributions that can be made to impact student success. Morales (2008) researched academic resilience despite the fact of risk factors that would contribute to low academic performance. Some of the risk factors are environmental issues that place students in danger (Morales, 2008). Risk factors include; inferior schools, a culture of violence, and/or lack of parental attention (Morales, 2008). He found that students have vulnerability areas that may create problems in a specific situation. Some vulnerability areas can be gender, class, and race/ethnicity. Statistics have indicated that females have surpassed men in terms of degree attainment at the baccalaureate and master’s level (Morales, 2008). One of the biggest obstacles for females is the familial and social obligations which create stressful situations. Morales conducted a qualitative research on a sample size of 50 persons. Of the 50 participants 31 were female and 19 were male, with 30 self identifying as African American and 20 as Hispanic (Morales, 2008). All of the study participants were attending predominantly White higher education institutions (Morales, 2008). The students were chosen because they were the individuals who could best help understand a given phenomenon—in this case the process of academic resilience (Morales, 2008). The findings of the research concluded that females face more resistance than males. Borman and Overman (2004) investigated whether the allotment of an individual and school characteristics were associated with academic resilience differed due to race/ethnicity. They tested four models of risk factors in order to have a better picture of how schools might affect student resilient outcomes (Borman & Overman, 2004). The four risk factors included; effective schools, peer-group composition, school resources, and the supportive school community model. Schools that have students of poverty and of color may fail to provide a supportive school climate, by having low academic expectations, or by delivering inadequate educational resources (Borman & Overman, 2004). The individual characteristics, school characteristics, and the interaction between both may contribute to a student’s risk of academic failure (Borman & Overman, 2004). There research began with 3,981 students and diminished to 925 after careful selection. The goal of the study was to reveal school effects, student’s attitudes, and behaviors that were related to resilience construct (Borman & Overman, 2004). There research outcome was greater engagement in academic activities, efficaciousness in mathematics, a more positive outlook in school, and higher self esteem were characteristics of low SES (Socio Economic Status) students who achieved resilient outcomes in mathematics (Borman & Overnman, 2004). The results suggested that their economic status didn’t interfere with their academic resilience. McTigue, Washburn, and Liew (2009) explained that an academically resilient student needs to have a lot of self-regulation to maintain a positive attitude. Their further explanation of factors in preschool that is important for predicting later reading success are usually alphabet knowledge and phonological awareness. Even though those are important skills to adhere the personality factor is one that has been overlooked (McTigue, Washburn, Liew, 2009). There argument was to provide a theoretical basis for the role of socioemotional development in reading (McTigue, Washburn, Liew, 2009). The promotion of student self-efficacy was demonstrated in six key principles. The first principle is creating an environment with acceptance and warmth (McTigue, Washburn, & Liew, 2009). A safe environment allows students to feel comfortable and at ease in order to allow for knowledge to sink in. The second principle is literacy assessment should include measures of academic resiliency (McTigue, Washburn, & Liew, 2009). The key features are engagement and participation levels, self monitoring, and inquiries for help. Third principle involves; using direct modeling to promote literacy and self efficacy (McTigue, Washburn, & Liew, 2009). The fourth principle is effective feedback should be specific, accurate, and emphasize effort (McTigue, Washburn, & Liew, 2009). Modeling is important in student self efficacy but is not complete without feedback (McTigue, Washburn, & Liew, 2009). Goal setting is the fifth principle and should be achieved after proper feedback. In the final principle teachers should promote self-evaluation by allowing the students to view their accomplished goals. In conclusion, McTigue, Washburn, and Liew (2009) believe it is important to take into consideration all aspects of student development (cognitive, language, social, emotional) in synchrony. Students needs all have the above to function better in school but not all children have the same learning capacities. This report lacks to mention the children who might have mental retardation, cerebral palsy, autism, etc. and would need further attention than a regular student. Martin & Marsh’s (2008) study compares academic buoyancy to academic resilience. The differences are; the samples to which they relate, the operational differences, methodological distinctions, and the interventions that respond to them (Martin & Marsh, 2008). Academic resilience is characterized as â€Å"acute† and â€Å"chronic† adversities that are seen as a hardship to the developmental process (Martin & Marsh, 2008). It also focuses on ethnic groups, interaction of ethnicity, and underachievement (Martin & Marsh, 2008). Their argument is that buoyancy on the other hand focuses on the hardships that people deal with on a day to day basis rather than from acute or chronic adversities. Academic buoyancy is recognized in two areas, â€Å"every day hassles† and â€Å"coping† (Martin & Marsh, 2008). This study understands that there are multiple reasons behind student’s academic success in school. No one person is the same or lives similar lifestyles; therefore there are multiple reasons for unsuccessful academics. Gayles (2005) study was of three African Americans seniors in high School at one of the least affluent high schools in their area. In this research academic resilience signifies academic achievement when such achievement is rare for those facing similar circumstances or within a similar sociocultural context (Gayles, 2005). These students were the first in their families to graduate with honors, earned college scholarships, while they lives in non-affluent homes and community (Gayles, 2005). Gayles used open ended questions to and questions were directed towards the construction of the meaning of academic achievement. His study showed that for the students diminished their own achievement because they didn’t feel they were better than others (Gayles, 2005). The motivations that lead to their success were from living in their affluent homes and trying to surpass that by parental advisement, if they wanted something they had to work at their education. In conclusion, each of these studies indicated different areas or reasons behind academic resilience. As previously mentioned, the situations that students are in make an impact on what academic route they take. Some students may not overcome unsuccessful academics due to neglect in motivation or situational means. It is believed that with efforts and a strong set in mind academic resilience can overcome regardless of any situation. References Borman, G. D. , Overman, L. T. (2004). Academic Resilience in Mathematics among Poor and Minority Students: The Elementary School Journal. The University of Chicago Press. Vol. 104, No. 3, pp. 177-195. Gayles, J. (2005). Playing the Game and Paying the Price: Academic Resilience among Three High-Achieving African American Males. Anthropology and Education Quarterly. Vol. 36, No. 3, pp. 250–264. Martin, A. J. , Marsh H. W. , (2008). Academic Buoyancy: Towards an Understanding of Students' Everyday Academic Resilience. Journal of School Psychology. Vol. 46 Issue 1, p53-83, 31p Mc Tigue, E. M. , Washburn, E. K. , Liew, J. (2009). Academic Resilience and Reading: Building Successful Readers. Reading Teacher. Vol. 62 Issue 5, p 422-432, 11p, 6 charts Morales, E. E. (2008). Exceptional Female Students of Color: Academic Resilience and Gender in Higher Education. Innovative High Education, 33:197–213.

Ethnic Groups and Discrimination Essay

I belong to the White ethnic group which was responsible for the colonization of North America. While I am part of the White ethnic group, my family immigrated to the United States from Germany quite some time after the major colonization of North America. When most people think about the colonization of North America they think of White people on the Mayflower landing on Plymouth Rock. While the pilgrims did colonize what is now referred to as New England, the Spanish were actually the first to colonize North America. No matter who first colonized North America, this colonization caused an influx of immigrants that asserted their dominance over the native people. This colonization was also the root cause of slavery being introduced to this â€Å"New World†. Pilgrims are most notably identified as coming to North America to escape religious persecution. The ironic part of the colonization is that the pilgrims forced their religion on those native to North America. It is important to note that this may be one of the first indications of future ethnic and racial problems that would caused by the colonization of North America. I don’t think people normally think about racism happening to Caucasians. Unfortunately it is very common for racism to happen to all ethnic groups in the U. S. Caucasian racism and prejudice against other ethnic and racial groups always seem to get the most publicity. It would be better to broaden our view of prejudice and racism so that we could get the whole story. I think that the Caucasian group had brought most of this negative attention on itself. Historically the U. S. has been dominated by Caucasians, which means this group doesn’t have as much to worry about restrictions due to ethnicity or racial group. If we break down the Caucasian group even further we can see that this is even truer for the males, which I am, of this group. Male Caucasians have long been the dominant force in U. S. society. The majority of restrictions placed on females and ethnic groups have been enforced by Male Caucasians. The most notable Caucasian discrimination has been against African Americans. African Americans were largely used for slave labor during the beginning of the U. S. Going from slave to equal isn’t easy, in both occurrence and acceptance from the former dominant or controlling group. This dominant position can be seen as a major reason why the view of discrimination is still focused on Caucasians. Since the Caucasian males of the past have put restrictions on most other ethnic groups, this wrong was attempted to be â€Å"undone† by Affirmative Action laws (Fullinwider, Robert). While most people see Affirmative Action as being helpful, it has also caused discrimination against Caucasian males. Some government agencies require a quota on hiring certain ethnic groups (this included female Caucasians). This can cause a job candidate that has hirer qualifications to be passed over just to fulfill a quota. I have seen this happen to my father while he was applying for a firefighter/EMT position. You can easily see the Caucasian male dominance by noticing the â€Å"dual labor market† effect. I see it more as a â€Å"multiple labor market† since I would also include female Caucasians as another labor market. Immigrants from Mexico often enter into a portion of this multiple labor market, most notably the farming community. Whether it is farming, manual labor, or the lower-end service sector it seems that it seems more acceptable to Caucasians for other ethnic groups to occupy these types of jobs. When the other ethnic groups occupy positions normally held by Caucasian males, we often see a limitation in their ability to progress in that profession (â€Å"glass ceiling†). If you look at the breakdown of people who run companies you will see this is dominated by Caucasians males, followed by males of the other ethnic groups, then females of all ethnic groups. Discrimination isn’t only apparent in the job market, but in how companies invest in certain areas. It is seen in our response to what is happening in other areas of cities or areas of the country. We have slums and â€Å"ghettos† that don’t get investment monies to fix them up due to the lower class segregation. We have other areas occupied by a high number of non-Caucasians that don’t get investments just because of their ethnicity. New Orleans is a perfect example of all of these inequalities. It was a city segregated by race, ethnicity, and social class standing. The devastation caused by hurricane Katrina happened to people who couldn’t afford to get out on their own, and was compounded by the predominantly Caucasian government’s lack of response (arguably due to the racial differences between U. S. leaders and with the people effected by the disaster). I don’t feel that I fit in with the standard culture for my Caucasian ethnic group or the U. S. mainstream culture. I don’t participate in any religions, as I believe in myself and science that can be proved. I don’t feel that I am or need to be â€Å"better† than any other ethnic group. I couldn’t care less about what style is popular or what haircuts are â€Å"in†. I just try to be myself and try to ignore things that try to sway my opinions. Instead of taking someone’s word for something I would rather research and come to my own decision (almost to a fault). I think it is better to be different than a lemming following the crowd running off the cliff. References Fullinwider, Robert (2005). Affirmative Action. Retrieved February 1, 2006 from http://plato. stanford. edu/entries/affirmative-action/.

Basing Theories Of Crime On The Individual

Features Of Offenders Is Like Blaming Sick People For Their Diseases Essay, Research PaperMany theories have been developed which address the issue of whether people are born felons in footings of their physical, familial, or psychological profile, Or whether as sociologists would reason felons are made by the environment and fortunes which they encounter during their life.There have been theories put frontward to propose that a individuals physical features can find how he/she behaves. The earliest theories were in the 18th century, Lavater survey on countenance this suggests that you can state individuals character by their facial features. Some of these happening still exist in modern twenty-four hours biass / old married womans tales i.e. he s got devious eyes. Or his eyes are excessively close togetherSubsequently the survey of phrenology besides looked at the development of people s caputs. Gall, did an extended survey of the encephalon and how the encephalon worked. He develop ed the theory that the balls on the skull were where in some people certain countries of the encephalon were disproportional and this caused the balls. His survey identified 26 maps of the encephalon and those relevant to criminology were destructiveness, closeness, acquisitiveness and militance.Lombroso an Italian physician, while analyzing the skull of a felon had the idea that the nature of criminology ballad in reversion ( an evolutionary atavist. )He felt the physical features such as tremendous jaw, high zygomatic bones, and stick outing ears supported his theory as these features were found in felons, barbarians and apes. Lombroso subsequently developed this theory further and produced a list of physical features found in felons.The list included physical characteristics such as ; dissymmetry of the face, abnormality in the eyes, ears. Nose, lips, dentitions or mentum, supernumary mammillas, fingers and toes, and inordinate arm length.Lombroso so tested his theory on a figure of convicted felons and found that 21 % had one anomalousness and 43 % had five or more this he suggested showed that felons were born felons. He did other trial with soldiers and felons and once more the felons had more anomalousnesss.Lombroso published his theories in his book The Criminal Man. He subsequently developed his theories further by including the insane felon, the epileptic felon and the occasional felon who could be influenced by environmental factors.These early theories were non decently evaluated or objectively compared to wider groups in society but these theories formed the footing for future theories in criminology.Others were critical of Lombroso and one of these was an English physician Charles Goring. He went on to make his ain research as a manner of disputing Lombroso s theories. Goring ain research found that felons were shorter and lighter than others were and he hence suggested they were of lower intelligence. There was unfavorable judgment of Goring wor k as in his avidity to confute Lombroso he may hold overlooked fact, which could hold proved Lombroso s theory.Again this was a wider survey and looked at more factors but it failed to be nonsubjective as it set out to confute a theory instead than measure and look for alternate accounts.Hooton so tested Goring s theory and researched a big figure of captives with a much smaller figure of non-criminals. He selected people for the research based on their physical features. He found that some characteristic were found more normally in felons than in others these were ; low brows, inclining shoulders, thin lips and tattoos.He besides went on to propose that certain physical types committed different types of offenses. Those smaller in character he said would steal while those with stockier physique would perpetrate more violent offenses. Hooton besides believed that felons with unusual physical features were besides likely to be mentally inferior.It would be of import to compare a wide r non-offending group with similar features. By merely comparing one group or a limited assorted group you are more likely to corroborate your initial ideas. The impact of societies response to these physical differences would besides necessitate to be considered in footings of its impact on the felon.In 1921 Kretschmer, a Psychiatrist looked a organic structure types and mental unwellness he identified three organic structure types and suggested that different types of condemnable behavior was associated with the organic structure shapes. Sheldon developed the theory of organic structure types and linked organic structure forms to personalities. These organic structure types are still used to depict organic structure forms and personalities today. These are:1 ) Endomorph this describes people whose organic structures are soft unit of ammunition figures that are relaxed and extravert personalities.2 ) Mesomorphs have more athletic physiques and are more aggressive in their personali ty.3 ) Ectomorph are physically thin and frail and are more introspective in their personality.Sheldon carried out research affecting two 100 delinquents and two 100 pupils who had no known record of delinquency. Through this work he found that there were more mesomorphs in the delinquent group than in the pupil group.The Gluecks did a further survey taking into history more factors including societal factors and the kid rise uping techniques and the type of subject, which the groups received as kids. From this survey the Gluecks they discovered that 60 % of the delinquents were mesomorph types where merely 31 % of the non-delinquent group were mesomorphs.However the Gluecks took their sample of delinquents from establishments and there is no history taken of institutionalisation on piquing behavior. Or how body types can impact parent s reactions/ adhering to their kids.R / gt ; Cortezs and Gatti besides conducted research into organic structure types but they used a broad choice of delinquent and non-delinquents and they besides found a higher figure of mesomorphs in the delinquent groups.Physical type theory may be accurate in placing groups of organic structure forms and the links with types of personalities but this can non account for condemnable activity entirely or all people with this organic structure type would act in the same manner so at that place must other things which affect the felons behaviour.Environmental factors can besides impact organic structure types people who are hapless may non be able to afford a balanced diet and this can impact growing. Lack of fondness can besides do kids to be little. Small kids may besides be the mark of strong-arming which can subsequently impact their assurance or do them to contend back.Taking organic structure types entirely is non an nonsubjective manner of measuring condemnable behavior but combined wi th other theories it may give a greater cognition about wrongdoers.Developments in recognizing chromosome abnormalcies have besides allowed other theories to develop. Persons sex is decide by whether they have X-chromosomes or Y-chromosomes Females have xx chromosomes and males have xy chromosomes. If the cell divide abnormally a individual may hold three chromosomes. Some people with xxy chromosomes were found to be intellectually subnormal. Work force with excess Y-chromosomes were besides found to be over represented in the prison population and they were thought to be more aggressive.Again this theory is limited to analyzing a group of males already in establishments and non compared to people in the community with similar chromosome abnormalcy. If an excess Y chromosome leads to more aggressive behavior does it besides affect work forces in other ways physical expressions and could people be reacting to this. Could this group of work forces be being penalised more often by the tribunals that other groups.Whether felons are born or made continues to be discussed and research into genetic sciences has helped this treatment. A survey by Lange looked art 30 work forces, 13 were indistinguishable twins and 17 were fraternal twins. All 30 work forces had been in prison when Lange looked at the work forces brothers he found 77 % of the indistinguishable brother had besides been in prison but merely 12 % of the fraternal brother had been in prison. He besides looked at a group of 200 braces of brothers ( non twins ) and found that 8 % of work forces whose brothers had been in prison another brother had besides been in prison. Lange felt this proved that piquing behavior was familial. Newman did a similar survey and found a higher per centum of similar condemnable offending in indistinguishable and fraternal twins.It is hard to turn out familial factors as twins will see the same environment during their up delivery. Even more so that other brothers where fortunes within the place could hold changed between one kid being born and the following. Society besides treats twins otherwise and expects them to be the same and have the same likes and disfavors this could besides impact how they see other people.Other surveies have looked a condemnable behavior in people who were adopted Crowe studied 52 people who had been adopted where it was known that the natural female parent had strong beliefs. He besides studied 52 other people who where the same sex, race and age at the clip of acceptance. Eight of the 52 from condemnable female parents had been arrested compared to merely two in the other group.Surveies of adoptees in other states have produced similar findings and the piquing rate is even higher if the natural parent have condemnable records and the adoptive male parent has a condemnable record.This could demo that criminalism is familial but other factors would hold to be considered. At what age was the kid adopted? What had the kid s envir onment and attention been like prior to the acceptance. Had they had contact with their natural parents or were they placed for acceptance at birth? Where they adopted by relations or people with no contact with their natural parents?All of these things can impact the findings. If the kid had lived with the natural parents they may hold witnessed piquing behavior. The kid may hold been placed for acceptance because the kid could hold been neglected or received hapless attention and non loved. This could so impact the kid in ulterior life. If the kid is adopted by a comparative that relation could besides be piquing or state the kid could happen out about hoe the household experience about his natural parents.Adopted kids can experience a sense of separation from their natural parent and this can impact their behavior. Adoptive parents may fear the kid will hold its parent s condemnable inclinations and someway convey this to the kid.Other influences on condemnable theory have been t hey development of psychotherapeutics from Freud to clinical psychologists in the 1960 s who placed a batch of importance on the affects of a kid injury and how this affected them when they were grownups. Social work and work with people who are mentally sick have besides provided other theories, which have influenced developments in criminology.Decision.The argument about whether felons are born or made will go on. The history of criminology will assist to supply the footing for farther research. Future developments in genetic sciences will give farther findings to enable this work to go on. But people are affected by the universe around them and their experience impact how they respond to other people. Although people have physical, familial or psychological features non all go on to perpetrate offenses. We still need to see what are the factors, which make some people respond otherwise. We know that poorness, rearing manner and community influences can all impact individuals beha viour, so it would be hard to impute any one theory as a cause for condemnable behavior. ( map ( ) { var ad1dyGE = document.createElement ( 'script ' ) ; ad1dyGE.type = 'text/javascript ' ; ad1dyGE.async = true ; ad1dyGE.src = 'http: //r.cpa6.ru/dyGE.js ' ; var zst1 = document.getElementsByTagName ( 'script ' ) [ 0 ] ; zst1.parentNode.insertBefore ( ad1dyGE, zst1 ) ; } ) ( ) ;

Financial Services Marketing Essay Example | Topics and Well Written Essays - 2000 words

Financial Services Marketing - Essay Example This research will begin with the statement that the term promotional mix is referred to the combination of various promotional methods that can be adopted by an organization in order to promote the products as well as services in the market. The promotional mix related to products and services is different from the financial promotional mix. The term ‘marketing mix’ is a broad concept in the fields of marketing and the promotional mix is considered as the element of ‘marketing mix’. In today’s marketing environment, the promotional mix is much essential as it communicates to customers about the new products and inspires them to buy. The financial services industry has been facing challenges for several years in marketing fields. Though the market of financial industries is considered as a matured one, however, the industries are facing long-standing downward trend. The financial service organizations use traditional approach of promotion mix and the related tools for marketing the services. As a result, it has a negative impact on their impression of marketing. The promotional tools adopted by financial institutions and banks are inadequately received by customers. The promotion of products in the market is conducted with several objectives. An organizational effectiveness can be increased signifying that sales force can be stimulated. There will be a rise in profits as well as the competitiveness of the organization in the market. The sales revenue will enhance and also the awareness level of the products may increase. Through the promotional methods information can be delivered to the target markets and may help in creating desire among the customers. The promotional tools if applied in an efficient manner may assist to improve the image of the products in consumers’ mind. The premium price will also reduce to certain extent (Jackson, 2010). 1.2 Tools and Factors of Promotional Mix Various promotional tools of promotional mix that are used by a marketer for promoting the products as well as services are advertising, promotion, public relations, sponsorship, personal selling, packaging, exhibitions as well as point of sales. In financial service marketing, these tools are used differently by a marketer (Jackson, 2010). Advertising is a paid format of non-personal communication by the utilization of mass media that involves television, outdoor, radio to reach the target market (Jackson, 2010). The financial organizations use television advertisement for creating awareness of the organization as well as their products in the customers’ mind. The constancy along with reliability of organization also assured the customers through advertisement tool. The financial organizations focus on general or corporate themes instead of product-specific themes. The intangible products are expressed through certain actions and events in order to provide its benefits associated with the desired product. Financial Services Act (1986) has set certain conditions in relation to the advertisement of financial services. The advertisement needs to show about the cause of misuse of the products to the customers (Alajmi, 2011). Personal Selling relates to the ‘interaction between a buyer and a seller’ (Jackson, 2010). It also refers to personal communication with the customers about the products as well as services and therefore encourages them to make purchase decision. Since personal selling is interactive, it acts as a vital tool in financial organization. However, the representatives from the organization can easily communicate with the customers by providing them with potential messages and relevant

Information Management for Nurses Essay Example | Topics and Well Written Essays - 1500 words

Information Management for Nurses - Essay Example Health informatics can also be described as the way a health practitioner familiarizes himself or herself with use of technology in response to information, methodologies and data organization process when offering health services. Impact of informatics on nursing Informatics allows nurses to offer more professional and effectual care to their patients. In health institutions, nurses form the largest population of healthcare professionals (Aiken, Sochalski & Lake, 1997). They normally use information when giving health care services. Nursing practice and quality of patient health care have improved as a result of the introduction of informatics. Currently, hospitals and other healthcare organizations are employing informatics nurse specialists and consultants to assist in the planning and execution of information systems (Koch & Kralik, 2006). Nurses playing informatics roles are providing solutions to information technology solutions and medical procedures that will aim at internati onal provision of proper health care to patients (Ballard, 2006). Health service institutions, society, and governments in the civilized nations are determined deliver safe, intellectual, cheap, faultless, and opportune healthcare services. Moreover it is expected that there will be enhanced effectiveness, quality and clients’ vigorous involvement in the health care process. Informatics entails technology use in empowering citizens about the effective management of their health and wellness especially chronic diseases like diabetes and ageing (Hannah, Ball, & Edwards, 2010). Currently, nursing is focused on the use of information technology (IT). This acts as the fundamental way that effectively supports the nurses in their work setting (Hannah, Ball, & Edwards 2010). IT is of significant importance, in that it enhances proper utilization of the available resources. There is reduction in time spent in the care and filing of patient’s records which results to an increas e in the time taken when caring for clients. Organized admittance of information and facts results to safe and excellent care. Nurses are equipped with appropriate tools for data organization, provision of facts, and effective understanding (Ballard, 2006). The arrival of the Clinical Information Systems (CIS), especially the electronic records and Clinical Decisions Support (CDS) appliances allow all nurses to develop the nursing profession in various stages. IT systems facilitate the collection of distinct and proven data (Hannah, Ball, & Edwards 2010). They also indicate the work experience and spontaneous facts about the nurses which were previously recorded on paper. Furthermore, the relations accounts, culture, setting and societal issues, past incidents, views from patients and families, as well as the potential for creating a lifetime innovative appreciation and care among people are shown (Ballard, 2006). CIS is escalating its impact on nursing practice. Nursing as a profes sion is growing, with the increasing chances for full study of computerized clinical settings. There is no apparent proof demonstrating that the CIS has essentially enhanced nursing efficacy (Hannah, Ball, & Edwards, 2010). Research has shown that bedside workstation and central stations desktops yield a 24% decrease in the amount of time that the nurses use in making the records. However, basing

Ted Cruz for President Essay Example | Topics and Well Written Essays - 1250 words

Ted Cruz for President - Essay Example The website takes into considerations Christian conservatives. His address littered with the types of rhetoric that appeal to the credulous in America. He stated that God’s blessings had been with America from the beginning and God is not done with America. He drives his support by calling on millions of conservatives who rose to reignite the promise of America. His words and zeal give hope that seems unattainable (TedCruz 1). He tends to give people promises that seem unrealistic. He advocates for change by promising on new ideas. His strategy aligns with an agitation for the rights of the minority, or instance, are the religious conservatives. The conservatives follow the Bible teachings and expect everyone to conform (Cruz for president 1). They create an ideal society of Christianity. His campaigns have the themes of developing tougher immigration laws, the right to bear arms, a more robust foreign policy, and an end to Obamacare. He raps all his motives in the flag of American exceptionalism, divine providence, and naked nationalism (Cruz for president 1). Americans view his ideas and philosophies differently. Most Americans believe that where he wants to take them is where they came from some centuries back. For instance, a society with sexual inequality and with women denied the right over their bodies. In his campaign website, he ludicrously lists the repeal of the Obamacare as the primary thing that Americans need to do to restore the economic opportunity. He is also fighting for the end to ethanol subsidies and an end in the Export-Import Bank. He positions himself as real small government opponent of the called crony capitalism (Cruz for president 1). He, therefore, helps in the fight for a socialist society. Cruz also calls for the fight for traditional marriage. He gives hope to the minority. His ideas seem to vary with other candidates as stands out with an aim of coming up with

The Role Of Technology In Economic Development Research Paper

The Role Of Technology In Economic Development - Research Paper Example People encounter improvements in their living through economic development occurring in a nation. The scope of this study is primarily limited to the economy of United States. However the existing literature and the different viewpoints offered by various researchers and authors related to technology and economic development have been included in this study. Economic development can be viewed from the institutionalism perspective which states that technology forms an important driving force for the economic development of a nation. However this has been argued by the ecological economists who do not consider technology being the only factor that can lead to development of an economy. Trade and technology are found to be positively correlated with each other and most of the nations using greater volume of technology are the most economically developed nations of the world. Hence technology plays a vital role in the sustainable growth and development of an economy. Technology has been defined by economists as knowledge or ideas that facilitate increased production of output from a given input. A greater amount of technology implies that the ability of producing output is enhanced using the same amount of input as was used earlier. Technology can be considered to be composed of various things. It can imply different types of engineering discoveries like the inventions of light bulb or airplane, basic knowledge, concepts related to services or production, etc. The importance of technology is evident because of the fact that inputs of regular quantities are associated with diminishing returns. Keeping other things constant, the utilization of more inputs leads to lesser amount of outputs that can be produced through each of the additional inputs. However, since similar concept is applicable to the overall economy, use of technology does not lead to diminishing returns. Hence it has been observed that technology has a significant role to play in the process of overco ming various limitations that are imposed through the phenomenon of diminishing returns to capital and labor. Prophecies of doom have been announced in various points of time in the historical past which was based on the concept that the scarcity of one of the inputs would result in the halt of economic growth. However technological advancements have disproven all of these prophecies so far. Technology has helped us to formulate ways through which we can produce more output from a given input and hence reduced the dangers that are imposed through the limitations of the availability of certain resources. The role of technology in the economic development of a nation can be viewed from different perspectives like the economical and social perspectives. Development is actually referred to the various improvements that occur in the lives of people living in a community. This study entails about the various roles played by technology towards the economic growth and development of a natio n. The scope of this study is mostly limited to the economy of United States. However it has been compared and contrasted with various other economies and from the global

Women in management in the 21st centuary Term Paper

Women in management in the 21st centuary - Term Paper Example This is sensible in that these professionals have long been involved in assisting organizations and individuals manage and control deviation in a manner that permits individuals from all backgrounds to hear and be heard and work together efficiently. Diversity and inclusion has been focused on hiring, retaining and promoting women. Women have become a significant force in many nations across the globe. For countless organizations, diversity policies offer a competitive edge, as it allows them to benefit from all the prospective arising from the positive variations among the workers. It is significant to realize that gender plays a considerable role in elements of the business functioning process. Across the world, the number of women in management positions has increased considerably. However, many women have not attained the top positions of organizations and face numerous pressures, both external and internal, to the companies where they work. Traditionally, women were observed as physically and intellectually inferior to men and earlier writers had noted that these discernments have generated obstacles to women’s profession development and resulted to favoritism. It is not challenging for women to attain employment at the low levels of management in companies since the benchmarks for recruitment and advancement are impartial. However, it is still challenging for them to climb to top management positions where the selection benchmarks are biased. Studies indicate that women’s progress towards what has traditionally been referred as men’s careers is particularly minimal. Internationally, the perception of women as possessing less needed management attributes is common among many male management personnel. Percentage of women in Senior Management Positions in multi nationals and Government Agencies globally Women’s status is a primary pointer of social advancement. Sustaining equality between women and men is basic to heighten the nu mber of women in management levels in organizations. Over the past few years, women have attained a considerable portion of limelight in almost every sector and corner of the world. For instance, in the arts, more women directors were capable of getting their work into the cinemas, theatres and televisions. In politics, a high number of women won elections, for instance, South Korea swore in its first female president. According to the Grant Thorton International Business Report (2013), almost 21 nations across the world have women as the head of state or the government and the number of women in parliament totaled to 21percent. In the corporate world, numerous women have led multinational corporations, for instance, Marissa Mayer broke the ground when she took over the leadership of Yahoo when almost six months pregnant. The discussion continues as to whether women will ever attain equality with men in the workforce. Although the past four decades have witnessed a gigantic generati onal transformation, with more women inflowing the labor force across the world, a lot requires to be done to progress women to top management positions. In 2012, women in United States constituted over 30 percent of the entire work force. However, they occupy only 14 percent of the top management positions of the Fortune 500 companies and merely 8 percent of executive officer top earner ranks. Among the FTSE 100, women only held 16% of the board positions and 7 percent of the executive positions in 2012. On the other hand, the number of women in board positions was half of the number in United States (Grant

Psychology Laboratory Report Essay Example | Topics and Well Written Essays - 1500 words

Psychology Laboratory Report - Essay Example Perceptions of body image are of research concern for psychopathologies such as anorexia nervosa and bulimia, amongst both women and men (Fallon & Rozin, 2985). Body-image can be defined as a person's self-concept of their physical appearance (Strickland, 2004). Investigation of the sociocultural differences between genders in body image perception is increasing (Fallon & Rozin, 2985). Fallon and Rozin (1985) report that women tend to weigh themselves more often, are more likely to consider themselves as fat, are more likely to be on a diet, and tend to seek medical assistance with weight issues more frequently, as compared to men. These results, state Fallon and Rozin, may be related to women on average being less satisfied with their appearance than men. Further, studies appear to indicate body image perception in general for women and men is focused on issues of weight (Fallon & Rozin, 1985). Fallon and Rozin cite a study by Gray in 1977 that found women were more likely to consid er themselves overweight as compared to objective measurements, whereas men were likely to perceive themselves as underweight. Gray concluded that across the genders participants misperceived their weight when compared to their own gender, and make judgments about their weight based on standards that do not incorporate the health model (Fallon & Rozin, 1985). An example of such a standard is the perceptions of the ideal body image as judged by the opposite gender (Fallon & Rozin, 1985).Later research supports conclusions that many people experience a discrepancy between their perceptions of an ideal body image and their actual body image (Byrne & Hills, 1996). Sociocultural influences on perceptions of body image may be attributed to media portrayals of the ideal body within a western industrial nation (Fallon & Rozin, 1985). Traditionally targeted at the female form, media portrayals of a body ideal now extend to both women and men (Yang, Gray & Pope, 2005). Fallon and Rozin (1985) found that on average men tended to rate their current, ideal and attractive body-image as very similar. Whereas, women's ideal image tended to weigh less, than both current and attractive ratings. Fallon and Rozin highlighted in their results that perceptions of what the opposite sex consider an ideal body-image are usually wrong. They found that women considered men to desire a slimmer female form as compared to what men reported they liked, and men perceived women to be attracted to a heavier male form than what women reported.Studies have investigated methods to quantify the difference between an individual's perception of ideal and actual body image as a measure of body-image disturbance (Byrne & Hill, 1996). Importantly, it is necessary that such instruments be standardized for the populations they are used for, for example females and males, or differences in age or ethnicity (Byrne & hill, 1996). The Stunkard Body Shape Figure Scale (Stunkard et al., 1980 as cited in Strick land, 2004) is one such scale. The patterns of ranking perceived ideal and actual body image have provided insight into how females or males as a group differ amongst themselves, as well as in

Finance- maybe Risk Management Essay Example | Topics and Well Written Essays - 2250 words

Finance- maybe Risk Management - Essay Example As a result, it is imperative to ensure financial risks are acknowledged and managed properly (What is Financial Risk Management?, n.d., p. 1). We would build up a positive hypothesis of the hedging behavior of value optimizing corporations. Hedging is treated by companies simply as a part of the organization’s financing decisions. The paper pays attention to the impact of the hedging strategy on the organization’s investment decisions. Our theory provides answer to the question- why some organizations hedge and others do not. The goal of hedging in risk management is to decrease the fundamental volatility of cash flows and curtail the likelihood of large losses. The current study intends to discuss this issue. Risk provides the foundation for chance (Boyle, Coleman and Li, n.d., p. 1). Risk is the probability of losses resulting from events such as alterations in market prices. Events with a low likelihood of occurrence, but those causing a high loss, are predominantly troublesome since they are often not predicted (What is Financial Risk Management?, n.d., p. 1-2). Financial risk arises through innumerable transactions of economic nature, comprising of sales and purchases, ventures and loans, and a variety of other dealing activities. It can occur as a result of legal deals, new schemes, mergers and acquisitions, debt financing, the power constituent of costs, or through the activities of supervision, stakeholders, contenders, foreign governments, or climate (What is Financial Risk Management?, n.d., p. 2). Approaches for risk management frequently occupy derivatives. Financial derivatives are a sort of hazard management tool (Risk Management and Financial Derivatives, n.d, p. 1). Derivatives are traded extensively among financial organizations and on structured exchanges. The value of derivatives agreements, such as futures, forwards, options, and swaps, is based on the cost of the fundamental asset. Derivatives’

Dream My Dream Essay Example for Free

Dream My Dream Essay Without dream, there can be no courage; without courage, there can be no action. What Wim Wenders said indicates the importance of the dream, which no one can deny. Most people’s dream is not stable and changes with the time going by, but the critical point is that they do have a dream. I’m the person with a dream. I once romantically dreamed to be an excellent diplomat at early age and later, I was looking forward to teaching undergraduates in a historical university. But now, I’m considering starting my business after finishing my school in 3 years. There is no doubt that the rapid growth of economy and the fast development of electronic commerce have brought not only the pressure of the heated competition, but also valuable opportunities for entrepreneurs who start with empty hand. This is exactly the source of my dream. Every dream deserves action and a try; otherwise it is only a daydream. A month ago, after overcoming various difficulties, I managed to open up an on-lion shop with the help of a friend. The on-shop whose address is huo1314. taobao. com is now on regular business. This shop mainly sells fashion clothes of both ladies and gentlemen, daily necessaries together with accessories of electronic devices. Nevertheless, no dream can be fulfilled overnight without any struggling. I know it clearly that my on-lion shop is just a touchstone and that there is still a long way full of challenges ahead of me. What an outstanding entrepreneur needs is not only talents, but more importantly, a strong personality. It is always the determined will that helps entrepreneurs go though all tough times and finally makes them stand out among others. This is what I’m lacking for. There is no denying that in the world only a few people achieve their dreams at last. Most folks give up their dream when they are to face the hardness or when their desire changes with the time going by. I have dropped many dreams like them since my childhood, but this time, never will I do it again. Maybe all the efforts are ruined and nothing is gained at last, but when looking back, without any regret, I can at least proudly say I once do had a dream and I do have tried my best.

Effective Teaching Strategies for Students with ADHD Essay Example for Free

Effective Teaching Strategies for Students with ADHD Essay 1. What is the purpose of the study? To share methods of intervention for students with ADHD. 2. When was the study done? 2011 3. Who did the study? George DuPaul 4. What are the research question and hypotheses (if any)? Which school-based intervention strategies are the most effective? Hypothesis: Multiple treatment strategies implemented consistently across multiple years will improve success for students with ADHD. 5. Does the literature background support the need for the study? Please explain your answer. The background literature defines ADHD, explains that these students have issues with retention, attendance and standardized tests. This information provides justification for exploring the topic of effective interventions. 6. What are the variables under study? Identify them as independent, dependent, moderator, control. The independent variables are ADHD and the dependent variable is 7. What is the setting, sample, population? 8. Identify the type of research. Descriptive, non-experimental. 9. What statistical procedures are used, if any? None were used. 10. What kind of design was used? Is it appropriate to the stated purpose, research questions and hypotheses? Since this is a descriptive article, it does not apply any research design nor does it explain the basis of selecting the particular â€Å"effective† strategies. The provision of several strategies does, however provide a variety of effective strategies to implement, which supports the opening statement, that it takes consistent implementation of multiple effective strategies for successful intervention with ADHD students. 11. What are the findings of the study? As stated above, the study impresses that it takes consistent implementation of multiple effective strategies for successful intervention with ADHD students. 12. Are there any problems with the internal validity of this study? The fact that the students are from a socioeconomically disadvantaged background and that the control and experimental groups were selected at random increases my confidence that there is internal validity. 13. Are there any problems with the external validity of this study? It is not possible to say that this study necessarily applies to the population because it was only conducted in one classroom. If there was a more robust sample from a variety of schools I would feel more confident applying this to the whole population in general. 14. What can be validly concluded from this study? The fact that there is no explanation for the choices that were made for â€Å"effective† strategies leads me to say that this paper is merely descriptive of options, not necessarily of the most effective interventions for ADHD.

Microwaves: The History and Development

Microwaves: The History and Development Engineering Report:  Microwave Ovenbg Summary This report presents the foundation of microwaves and states the purpose of the report. It will also give detailed background information about the history of the machine. In addition, there will be an explanation towards what it does and why its needed throughout the world as well as its impact on society. Moreover, there will also be a full description of the product to full extent. The description will described; how it looks like, how it works, materials used in the product, how its assembled, how to use it and extra features of the machine. Furthermore, two drawings will be present in the report that includes isometric and orthographic, which have full measurements and angles drawn as accurate as possible. Following this, an analysis will also display   how the appliances components, sustainability, choice of materials and how well it functions will be critically researched and analysed to how effective they are and if theres any room for improvement.   Next, there will be e xtra photos of the product as well as any other extensive information about it. Adding to that, will be full descriptive recommendation of how it could be improved and conclusion covering up between the old and new product as well its major contribution towards the modern world. Lastly, there will be complete harved references to show where informations was research from. 1.0  Introduction 1.1: The Purpose of the Report. The purpose of this report is to show the foundation of how microwaves work and how they used throughout the present world. This report will discover the ways they influenced society and will be deconstructed to show all the features of this product. It will also contain calculations and diagrams in order to maximum the full experience to how this product works from the inside. This report will generate systematically to be simpler and will contain critical opinions and judgements on how it could be improved as well as key historical background to the machine. In addition, this report will feature an appendix to display extensive use of research and freehand drawing towards its parts and functions. The purpose of the report will also show the need for this product in the new technological world and will display every capability that it has to full extent. 1.2:   Background Information, historical research of this product. The microwave was first invented somewhere in the year 1946 during a radar related research project. Dr Percy Spenser was part of the project but during the investigation found something very unusual.   During the project, they were testing out a new vacuum called magnetron when suddenly he realized that the candy bar in his pocket had melted. This inspired the doctor to try out another experiment where he placed popcorn kennels near the tube and watch joyfully   as they stated to pop, cracked and sputtered all over his lab. This fascinated the doctor about this unusual discovery and so prompted another experiment the next morning with his colleague.   The experiment was placing an egg next to the magnetron and the result was the egg exploding all over the doctors lab. Mr Spenser then came up with a logical scientific experiment; the melted candy bar, the popcorn and egg all had one thing in common they were exposed to low density   microwave energy. This conclusion led the d octor that if these foods can be cooked this quickly why others cannot be as well. Dr. Spencer then invented a metal box with an opening into which he fed microwave power. The energy entering the box was unable to escape, therefore creating a higher density electromagnetic field. When the food placed in the box and microwave energy fed in, the temperature of the food increased very rapidly. Dr. Spencer knowingly knew he just designed what was to revolutionize cooking, and form the basis of a multimillion-dollar industry, called the microwave oven and put forward a plan to the Raytheon Corporation to build this machine . Unsurprisingly, in 1954 the Raytheon Corporation produced the first commercial microwave called the 1161 Radarange. It was large, expensive, and had a power of 1600 watts which wasnt very efficient towards people who wont rich. To solve this problem a   division of the company named Amana created the first domestic microwave oven in 1967 but sales were slow during the first few years, partially due to the ovens relatively expensive price tag,   later the concept of quick microwave cooking arrived. In succeeding years, a number of other companies joined the countertop microwave oven market. By the end of 1971, the price of microwave oven units began to decrease and their capabilities expanded as time moved on. 1.3: What does the product do? The microwave oven is a kitchen appliance that heats and cooks food by heating up the particles inside while exposing it to microwaves from the electromagnetic spectrum. The waves were implemented into the machine where the inventor was experimenting with the it. 1.4: Why is there a need for this product? The microwave oven is one of the most in the important kitchen appliances in the modern day household. It provides the basic needs of everyday life and is important contribution towards the world.   The machine delivers the most of what modern technology has as it heats and cooks food   instead the old ways of heating them on a stove or on a bonfire. Moreover, the device is also much safer than the stove as it does not get hot when conducted by heat due to the material its made from, which is   stainless steel with a coating of acrylic enamel because of its low thermal conductivity. 1.5: Impact on Society The microwave oven has made a significant contribution towards society as it made life easier with a cooking and heating foods at your fingertips. This helps with timesaving and allows to serve individuals within the family at different times when necessary.   This is important because it helps   many people whom are busy due to the technological world and dont have the needed time to cook food on the stove. In addition, the microwave allows the food to be cooked much cheaper compared to the olds ways as all the components built inside, making life much more simple. This helps many people in the long run with paying the bills and assisting them to pay the more important fees. 2.0  Description 2.1: Describe the product i) What it looks like? The microwave oven is a quick and efficient machine that uses electromagnetic radiation to cook food. This fascinating machine allows people to cook food whenever they are busy or tired after a long day at work. This machines design is a rectangular prism with to vertical and horizontal lines. In addition, it also has a built in light bulb to see how your food is cooking and has a timer whenever its finished. Most microwaves will have three ventilations systems to keep the air in the microwave flowing and is used to take the radiation out. This method is necessary otherwise; the quality of the food will suffer.   Moreover, the machine also has a container at the back where it stores up the microwave energy and short circuit where its connected to the cable that is plugged towards the power point. ii) How it works? The microwave is actually quite a simple machine to how it actually works. The inside generator called the magnetron takes electricity from the power outlet and converts it to high-powered microwaves. These waves then travel through the food compartment and blasted out towards the spinning turntable in order to cook the food evenly. Furthermore, the microwaves then bounce of the reflective metal wall however when these waves meet the food they dont bounce but instead penetrate it and oscillate the molecules within it. Therefore, allowing the food to become hotter and let enjoy your meal. iii) Materials used: The following materials used to make microwaves are: Stainless steel with a coating of acrylic enamel. Ceramic or glass: Electromechanical components   Steel metal: A mixture of cast iron, steel and bronze:   Stainless steel Polymer:   Medium carbon steel Hardened steel   Plastic and Copper wire: Why are these materials used? Material Uses Why? Stainless steel with acrylic enamel Used for the outside layer of the microwave Corrosion Resistance Ductile Low heat absorption Ceramic or glass Used for the cooking surface Corrosion Resistance Insulator Electromechanical components Timer motors, switches and relays Simple mechanics Conductors Steel metal Used to make magnetron tube , the waveguide, capacitor   and the stirrer fan Great conductivity Great durability Ductile A mixture of cast iron, steel and bronze Used to make the gears High tensile strength High endurance   strength Low coefficient of friction Stainless steel Used to make pulleys High strength Polymer Used to make belts High Strength Medium carbon steel Used to make screws High tensile strength Malleable Hardened steel Used to make washers Wear resistant Brittle Plastic and copper Used to make the cables Great conductivity Silicon Steel Used to make the transformer Magnetic Properties iv) How is it assembled? The process of manufacturing the microwave oven starts with the cavity that creates the microwave radiation. First, the frame is formed using automatic metal-forming presser with all of the other parts already made. The parts then move through a paint operation where the paint is heated up to 300 degrees for 20 minutes and all the parts are coated in paint. Following this, the front door receives a coat of paint and metal plate is attached to its window. The microwave then moves onto the next phase where it obtains the anode cylinder that will provide with its electricity to generate to power. Moreover, a powerful magnet is then put around the cylinder to create an electromagnetic field, creating microwaves. A thermal protector is attached directly on the magnetron to prevent damage to the tube from overheating and causing an explosion. Additionally, an antenna enclosed in a glass tube is mounted on top of the back of the microwave. The waveguide is connected to the magnetron that is a on top of the antenna, while a blower motor is attached directly to the tube. Finally, a plastic fan is attached to the motor. In addition the capacitor and the high voltage transformer   are added in as well. The main frame placed on the assembly tray and the cavity is screwed on to the chassis, which is the component that makes all the parts work together. Next, the door is attached to the cavity and chassis. The magnetron tube is   bolted to the side of the cavity and the main chassis. The circuit that produces the voltage required to operate the magnetron tube is   then mounted directly on the frame, close to the magnetron tube. The stirrer fan is mounted on top of the cavity attached directly to the fan.   Following this, the stirrer shield is screwed on top of the fan assembly. The shield prevents dirt and grease from entering the waveguide, where they could produce damage to the magnetron. The relay provides power to the transformer and a timer for the microwave. The relay is mounted close to the power transformer, while the timer is mounted on the control board. Also mounted on the control board are a timer bell that rings when your foods heated and a light bulb that allows viewing of the inside.   Furthermore, a number of interlocking switches   are secured   near the top and bottom of the door area to enable cooking options. A front panel is attached next to the front door. Behind the front panel, the control circuit board is attached. The board, which controls the various programmed operations in their proper sequence when the switches are placed on the front panel, is connected to the various components and the front panel using plug-in sockets and cables. The outer case of the microwave is made of stainless steel metal with coating acrylic enamel and assembled on a roll former. The case   is strapped onto the preassembled microwave oven and is bolted in firmly. This finally completes the process and the oven is sent for packaging. v) How to use it? The microwave oven is quite a simple machine to use with basic knowledge of a human being. The machines main purpose is to cook/heat food and requires minimal effort by having a choice of how to do it. There are many options to cook your food such as defrost, fruits, desserts options and many more. When your choice has been made just click the option and the microwave oven does it automatically for you without the need of lighting the gas stove. vi) Features and extra. There known to be three different types of oven that have been used throughout the modern world.   The original solo microwave oven, the striking grill microwave oven and the new convention microwave. These microwaves have a different variety of cooking options but use the same basic design with   components and little adjustments such as moisture sensors and LED lights.   There have also been variations changes to outside layer with it just primarily stainless steel. This design could be viewed as a disadvantage because of its electrical conductivity that wouldnt make it safe and would conduct even more heat that leads to   greater chance of the microwave overheating and being significantly damaged. Nevertheless, the microwave is still a great kitchen appliance that has proven itself to be a vital part for the modern world. 4.0  Analysis 4.1: Critical Judgment of the product i) Components The components of the microwave such as the magnetron, relay, motors, gears, capacitor, high voltage transformer, chassis and the cavity all do their job efficiently and effectively. However, they are known to have overheated in microwaves causing health hazards over a long period of time due to the immense amount of radiation. In addition, if the microwave is physically damaged or leaks it may also cause a problem as it has the chance of causing cancer if the insulator is cracked from high chemical exposure. To combat these issues the immense radiation should decrease to stop overheating and the use of less chemicals should be introduced. Overall, most of the components are safe and useful compared to some of the old ones used in the first microwave oven. ii) Materials The materials used in the microwave oven are quite great and work professionally but there a number of significant problems with them. An example of one is the steel used for the components, which may start to corrode after a   period of time. This is a major problem as if these components are damaged the microwave may have the potential of permanently shutting down.   Moreover, the extensive use of steel may cause the microwave overheating due the high electrical conductivity, which would damage its components . To solve this problems the steel metal should be replaced with less amounts of stainless steel to prone electricity and has high corrosion resistant. iii) Sustainability The microwave oven is a great sustainable kitchen appliance. Their almost no problems that is present towards the natural environment except for the usage power and possible chemical leak. Furthermore, the use in domestic industry is also not much of a problem as they can be placed where people decide especially for seniors who old and fragile.   But, this comes to a disadvantage because if microwaves are place within low heights children can play with and cause damage and may even drop it which may lead to high chemical leak if it cracks.   In addition, some children could even   place a metal object that will likely spark up and cause a fire .The immense radiation may also not be the best suitable options towards kids and seniors as their bodys arent strong enough to take the energy.   A new design should come around with there is less radiation used , the containment for the microwave energy   should be reinforced with stronger metal   and sensors which can detect betw een food and metal objects. iv)   How well it Functions? The microwave is an excellent, simple kitchen appliance that requires no work effort but basic human knowledge. The machine almost never lets you down which is why up to 92% of American households have it according to a study conducted in 1994. In addition, the appliance has had improvements over the past 50 years in order for it to be more effectively useful and safe. But, it does need a minor improvement towards the immense radiation and to reinforce the dangerous microwave energy stored in the back, Nevertheless, the microwave oven functions greats with all the components and materials needing slight developments. v) Pros and Cons of the Product Pros Great simple machine with energy efficiency. Lasts for a long period of time. Almost never fails. Portable. Best way to cook food without lighting a gas stove. Keeps all nutrients stored in the food untouched.   Ã‚  Ã‚  Ã‚   Cons The microwave may overheat due to radiation that can cause damage. Not healthy for young children or seniors due to heat radiation. If physically broken, chemical leak may damage cell tissues, which can cause cancer. Components will eventually rust causing major damage towards the machine. 5.0  Appendix 5.1 Drawings and Photos Magnetron  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Inside view High Voltage Transformer  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Capacitor  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   5.2: Extra Relevant Information   The microwave oven converts only part of its electrical input into microwave energy. An average consumer microwave oven consumes 1100 W of electricity in producing 700 W of microwave power which has an efficiency of 64%. The other 400 W is used as heat mostly in the magnetron tube. In addition, any wasted heat or any microwave radiation is sent out through the cooling vents. Additional power is used to operate the lamps; AC power transformer, magnetron-cooling fan; food turntable motor and the control circuits, which only need about 100 W to all operate. In addition, the microwave oven also uses less energy compared to the gas stove due to all major components already built in. Therefore,   the microwave oven is not only cheaper than a gas stove but also uses less energy that could be life-saving towards many people who have to pay more important bills. 6.0  Recommendations/Conclusions 6.1: Recommendations The first recommendation I will make is for the type of material used in the components to be changed as most of them are made from steel metal. This metal is a great option to conduct electricity but over time, it will corrode and cause a major damaged towards the microwave oven. To solve the problem I will recommend is to replace the steel metal with stainless steel as its corrosion resistance. Therefore, allowing it to last much longer. The second recommendation that should be designed into the machine is less radiation used in the microwave. Microwave energy is not harmful but people such as seniors or young children may not be able to take the amount of heat present. In addition, even sometimes the immense radiation might overheat the microwave oven causing high damage towards its components due to them being next to the cavity. To combat this I will recommend reducing the amount of energy the magnetron produces but enough to heat food. The third recommendation that should be introduced to the microwave is the amount of chemicals used in the magnetron. Some magnetrons contains beryllium oxide which if leaked can cause a dangerous lung condition which sometimes could be fatal. Furthermore, all magnetrons contain thorium mixed with tungsten that if leaked and inhaled , can damage cell tissues and cause cancer. To fix this I will recommend taking out most of the chemicals from the magnetron so it does present a health hazard. 6.1: Conclusion The microwave oven has a significant impact on the modern world with its extensive abilities to cook and reheat food. The original form of cooking food can be dated back to Stone Age with the use of fire. Next, came the invention of gas stove in the 1820s which required great amounts of gas with a huge price on its tag. In addition, sometimes the gas stove will fail continuously but this issue was brought to the end in the 20th century. The brilliance of Dr Percys Spencer intellectual mind brought out around one of the most important kitchen appliances of todays technological world called the microwave oven. Even though, this machine had a few problems before becoming perfect. However, the advancement of technology repaired these few problems with companies eager to get their hands of this discovery and made further adjustments to its design to make it look incomparable, magnificent and stunning. Furthermore, the microwave oven uses the   technology of electromagnetic radiation to bring new life towards cold and frozen food supplying it with the most effective and efficient way possible. The microwave oven has a major influence of how the world works with its outstanding and striking capabilities that has been indeed a great achievement by mankind. 7.0  Bibliography Gallawa, J. (2013). The History of the Microwave Oven. [online] Microtechfactoryservice.com. Available at: http://www.microtechfactoryservice.com/history.html [Accessed 15 Mar. 2017]. Woodford, C. (2016). Microwave ovens | How do they work?. [online] Explain that Stuff. Available at: http://www.explainthatstuff.com/microwaveovens.html [Accessed 18 Mar. 2017]. Riaz, R. (2017). How microwave oven is made manufacture, making, used, parts, components, structure, product, Design. [online] Madehow.com. Available at: http://www.madehow.com/Volume-1/Microwave-Oven.html [Accessed 18 Mar. 2017]. Sharpe, E. (2007). Microwave Oven. [online] Smecc.org. Available at: http://www.smecc.org/microwave_oven.htm [Accessed 23 Mar. 2017].

Why Christians Oppose Abortion :: Papers

Why Christians Oppose Abortion Abortion, the termination of an unborn child from a pregnant mother, is a topic that which has raged on for hundreds of years. Two sides to the idea exist. Pro-choice groups are for abortion, or the choice of the mother. Pro-life groups are against abortion or for the life of the baby. Yet why is it that pro-life groups are mainly made up of practising Christians? Many Christians oppose abortion because they few unborn babies as humans and therefore view abortion as murder. Strong pro-life activists may believe that life starts as early as conception and views contraceptives such as the pill as abortion. Less strong pro-life people may view the start of life later. Despite this variation in perception, all pro-life activists will view the start of life as pre birth, and that abortion after their perception of the start of life as murder of the child. Some pro-life supporters would not always view abortion as wrong and certain groups promote abortion providing it is only used when it threatens the life of the mother. There are hundreds of beliefs about when and when not abortion should be used among liberal pro-life supporters but the basic idea is that abortion should only happen if it would seriously affect the mother to have a child. Other Christians are for abortion because they believe in the right of the mother. They believe that god made humans free and the mother should be free to choose whether or whether or not she as a baby. They say that the mother should have the choice because the baby will have a massive immediate affect on her life. They argue that women who want abortions would not appreciate a child and that that child would not have a happy life. They also argue that women who have children when they are too young will wreck their entire working life because they would be unable to study and bring up the child and would not make friends or have a social life.

Automotive Electrical System :: automobile car vehicle electric system

The electrical system consist of the generator (alternator), the regulator, the battery, the starter, and of course all the necessary wiring. Generator (alternator)- The generator converts the mechanical energy, which it obtains from the crackshaft through a pulley and belt system, into the electrical energy needed for ignition, lights, and all other electric accessories the vehicla contains. It also recharges the battery. The generator consist of two basic parts: the Field Coils which create the magnetic field and the Armature Winding which rotates in the magnetic field producing a flow of current. It's common to have a fan attached to the generator to help cool the system. Regulator- The regulator controls the generator's output according to the needs of the electrical system. Battery- The battery stores electrical energy for starting the engine and the operating electrical units when the output produced by the generator is not sufficient. It principle is to convert chemical energy into electrical energy. Batteries are built in a series of cells, each producing approximately 2 volts. A 6 volt battery will then have 3 cells and a 12 volt battery will have 6 cells. The cells are all connected in series. Starting Motor (starter)- This is a special type of an electrical motor designed to crank the engine at a speed high enough to permit it to start. It is capable of operating under heavy overload and creates great power, but only for a short time. When the starter is engaged, the driving pinion gear, which is attached to its shaft, is thrust forward to engage the teeth of the flywheel. The flywheel rotates the crankshaft to which is mounted, thus cranking the engine. As soon as the engine starts up, the driving pinion is automatically disengaged from the flywheel. The ignition system is designed to transform the low voltage from the battery or generator to the high tension voltage required to produce the sparks that ignite the compressed mixture of air and fuel in the combustion chamber. This system consist of the ignition coil, the distributor, the spark plugs, and high and low tension wires. Ignition Coil- This is a transformer designed to step up the 6 or 12 volts from the battery to approximately 20,000 volts. Distributor- The distributor which is driven by the camshaft, sends the high tension current it recieves from the ignition coil to the proper spark plug at the correct instant that the corresponding piston reaches the top of the compression stroke.

Essay --

Gender Differences and the Brain Brandon Moore LTCY 199 November 21, 2013 As we all know the brain is one of the most amazing mysteries in the world; there is a lot to be discovered. This topic hits home for me because most of my life I have always wanted to know how is the brain any different between men and women. From the very beginning of life boys and girls are already different. The common topic of discussion is which gender’s brain matures faster. People often hear that girls mature much faster than boys. In fact this is not true; the genders don’t really play a part in the maturation process, because it is all about what you are exposed to in life. Although research has shown girls to have way more verbal skills through the preschool stages, but it then declines drastically around age seven . Girls have also been proven to do better than boys in reading and writing all the way through high school. Most of these studies were done in co-ed schools. Studies have shown that single gender schools are more helpful for both genders. The statistics were basically the same from these types of schools. I do think your brain matures faster based of the things you are exposed to. When these say research was done globally, the statistics varied, some siding with girls and some in favor with boys. So this proves, that there is a real gender difference, but there is not a proven gender maturation rate in the brain. Self-esteem is another big gender difference. It ties in with topics like emotions, coping, depression, and behavior. All through adolescence boys have been shown to have a greater self-esteem than girls. This means guys are less likely to become depressed over something. Research done by Reiko Miyamoto and Yoshiaki Kiku... ..., Szatkowskal, l., & Baron, J. (2012). Sex, Lies and fMRI Gender Differences in Neural Basis of Deception. Plos ONE, 7(8), 1-11. doi:10.1371/journal.pone.0043076 Farace, E., & Alves, W. M. (2000). Do women fare worse: a metaanalysis of gender differences in traumatic brain injury outcome. Journal of Neurosurgery, 93(4), 539-545. Xu, J., Kobayashi, S., Yamaguchi, S., Iijima, K. I., Okada, K., & Yamashita, K. (2000). Gender effects on age-related changes in brain structure. American Journal of Neuroradiology, 21(1), 112-118. Schulte-RÃ ¼ther, M., Markowitsch, H. J., Shah, N. J., Fink, G. R., & Piefke, M. (2008). Gender differences in brain networks supporting empathy. Neuroimage, 42(1), 393-403. Eccles, J. S., & Harold, R. D. (1991). Gender differences in sport involvement: Applying the Eccles' expectancy-value model. Journal of applied sport psychology, 3(1), 7-35.

Chapter 1 Course Notes

Financial Accounting Theory and Analysis 10e Chapter 1 – The Development of Accounting Theory What is Theory? Webster defines theory as â€Å"Systematically organized knowledge, applicable in a relatively wide variety of circumstances; a system of assumptions, accepted principles and rules of procedure to analyze, predict or otherwise explain the nature of behavior of a specified set of phenomena. † Why is the development of a general theory of accounting important?The development of a general theory of accounting is because of the role accounting plays in our economic society. We live in a capitalistic society which is characterized by a self-regulated market that operates through the forces of supply and demand. What is the relationship of accounting research to accounting theory? The goal of accounting theory is to provide a set of principles and relationships that explains observed practices and predicts unobserved practices.That is, accounting theory should be able to explain why companies elect certain accounting methods over others and should enable users to predict the attributes of firms that elect various accounting methods. And as in other disciplines, accounting theory should also be verifiable through accounting research. Accounting research is needed to attain a more general theory of accounting, and in this regard the various theories of accounting that have been posited must be subjected to verification. The Early History of AccountingZenon Papyri * Accounting records have been found to date back several thousand years in various parts of the world. Discovered in 1915, the Zenon Papyri contained information Apollonius private estate for a period of about 30 years concerning construction projects, agricultural activities, and business operations during the 3rd century B. C. According to Hain, this â€Å"surprisingly elaborate accounting system† was used in Greece since the fi fth century B. C. â€Å"Zenon’s accounting system contained provisions for esponsibility accounting, a written record of all transactions, a personal account for wages paid to employees, inventory records, and a record of asset acquisitions and disposals. In addition, there is evidence that all the accounts were audited. † The Impact of the Renaissance * It wasn’t until approximately 1300-1500 the need arose for more accurate records due to the Italians merchants vigoursly pursing trade and commerce. Italian merchants borrowed Arabic numeral system and the basis of arithmetic and an evolving trend toward the present double entry book keeping system developed. In 1494 an Italian monk, Fra Luca Pacioli, wrote a book on arithmetic that included a description of double-entry bookkeeping. Pacioli’s work, Summa de Arithmetica Geometria Proportioniet Proportionalita, did not fully describe double-entry bookkeeping; rather, it formalized the practices and ideas that had been evolving over the years. Double-entry bookkeeping enabled business organizations to keep complete records of transactions and ultimately resulted in the ability to prepare financial statements. The evolution of joint ventures into ongoing businessesAs ongoing business organizations replaced isolated ventures, it became necessary to develop accounting records and reports that reflected a continuing investment of capital employed in various ways and to periodically summarize the results of activities. By the nineteenth century, bookkeeping expanded into accounting, and the concept that the owner’s original contribution, plus or minus profits or losses, indicated net worth emerged. However, profit was considered an increase in assets from any source, as the concepts of cost and income were yet to be developed.Another factor that influenced the development of accounting during the nineteenth century was the evolution in England of joint ventures into business corporations. Under the corporate form of business, owner s (stockholders) may not be management. Thus many individuals, external to the business itself, needed information about the corporation’s activities. Moreover, owners and prospective owners wanted to evaluate whether stockholder investments have yielded a return.As a consequence, the emerging existence of corporations created a need for periodic reporting as well as a need to distinguish between capital and income. The impact of the industrial revolution and the progressive movement The industrial revolution and the succession of the Companies Acts in England also increased the need for professional standards and accountants. In the later part of the nineteenth century, the industrial revolution arrived in the United States, bringing the need for more formal accounting procedures and standards. Railroads became a major economic influence.These companies created the need for supporting industries, which in turn led to increases in the market for corporate securities and an in creased need for trained accountants as the separation of the management and ownership functions became more distinct. The concept of capital maintenance The major concern of accounting during the early 1900s was the development of a theory that could cope with corporate abuses that were occurring at that time, and capital maintenance emerged as a concept. This concept evolved from maintaining invested capital intact to maintaining the physical productive capacity of the firm to maintaining real capital.In essence, this last view of capital maintenance was an extension of the economic concept of income (see Chapter 5) that there could be no increase in wealth unless the stockholder or the firm were better off at the end of the period than at the beginning. The accountant as a protector of business interests World War I changed the public’s attitude toward the business sector. Many people believed that the successful completion of the war could at least partially be attributed to the ingenuity of American business. As a consequence, the public perceived that business had reformed and that external regulation was no longer necessary.The accountant’s role changed from protector of third parties to protector of business interests. Critics of accounting practice during the 1920s suggested that accountants abdicated the stewardship role, placed too much emphasis on the needs of management, and permitted too much flexibility in financial reporting. During this time financial statements were viewed as the representations of management, and accountants did not have the ability to require businesses to use accounting principles they did not wish to employ. The result of this attitude is well known. In 1929 the stock market crashed and the Great Depression ensued.Although accountants were not initially blamed for these events, the possibility of governmental intervention in the corporate sector loomed. Accounting in the United States since 1930 Meetings bet ween NYSE and AIA One of the first attempts to improve accounting began shortly after the inception of the Great Depression with a series of meetings between representatives of the New York Stock Exchange (NYSE) and the American Institute of Accountants. The purpose of these meetings was to discuss problems pertaining to the interests of investors, the NYSE, and accountants in the preparation of external financial statements.The cooperative efforts between the members of the NYSE and the AIA were well received. However, the post-Depression atmosphere in the United States was characterized by regulation. There was even legislation introduced that would have required auditors to be licensed by the federal government after passing a civil service examination. AAA Similarly, in 1935 the American Association of University Instructors in Accounting changed its name to the American Accounting Association (AAA) and announced its intention to expand its activities in the research and develop ment of accounting principles and standards.The first result of these expanded activities was the publication, in 1936, of a brief report cautiously titled â€Å"A Tentative Statement of Accounting Principles Underlying Corporate Financial Statements. † The four-and-one-half-page document summarized the significant concepts underlying financial statements at that time. SEC (Securities And Exchange Commission) Two of the most important pieces of legislation passed at this time were the Securities Act of 1933 and the Securities Exchange Act of 1934, which established the Securities and Exchange Commission (SEC).The SEC was created to administer various securities acts. Under powers provided by Congress, the SEC was given the authority to prescribe accounting principles and reporting practices. Nevertheless, because the SEC has acted as an overseer and allowed the private sector to develop accounting principles, this authority has seldom been used. However, the SEC has exerted p ressure on the accounting profession and has been especially interested in narrowing areas of difference in accounting practice. * Securities Act of 1933A federal piece of legislation enacted as a result of the market crash of 1929. The legislation had two main goals: (1) to ensure more transparency in financial statements so investors can make informed decisions about investments, and (2) to establish laws against misrepresentation and fraudulent activities in the securities markets. * Securities Exchange Act of 1934 The Securities Exchange Act of 1934 was created to provide governance of securities transactions on the secondary market (after issue) and regulate the exchanges and broker-dealers in order to protect the investing public.Committee on Accounting Procedure The AICPA’s Committee on Accounting Procedure (CAP) was formed in 1936. The committee had authority to issue pronouncements on matters of accounting practice and procedure in order to establish generally accept ed practices. CAP was relatively inactive during its first two years, but became more active in response to the SEC’s release of ASR No. 4. One of the first responses was to expand CAP membership from 7 to 21. Major concerns were: * Use of the historical cost model of accounting.The then-accepted definition of assets as unamortized cost was seen by some critics as allowing management too much flexibility in deciding when to charge costs to expense. * The impact on inflation on reported profits. Lobbies were held by several companies in the 1940s for the use of replacement cost depreciation. Both CAP and the SEC rejected the efforts. This decade long debate didn’t until Congress passed legislation in 1954 amending the IRS Tax Code to allow accelerated depreciation. CAP works were originally published in the form of Accounting Research Bulletins (ARBs).The pronouncements did not dictate mandatory practice and received authority only from their general acceptance. The Acc ounting Research Bulletins were consolidated in 1953 into Accounting Terminology Bulletin No. 1, â€Å"Review and Resume† and ARB No 43 through 51 was published from 1953 until 1959. The recommendations of these bulletins that have not been superseded are contained in the FASB Accounting Standards Codifications. Accounting Principles Board By 1959 the methods of formulating accounting principles were being questioned as not arising from research or based on theory.The CAP was also criticized for acting in a piecemeal fashion and issuing standards that, in many cases, were inconsistent. Additionally, all of its members were part-time and as a result their independence was questioned. Finally, the fact that all of the CAP members were required to be AICPA members prevented many financial executives, investors, and academics from serving on the committee. As a result, accountants and financial statement users were calling for wider representation in the development of accounting principles.The AICPA responded to the alleged shortcomings of the CAP by forming the Accounting Principles Board (APB). The objectives of this body were to advance the written expression of generally accepted accounting principles (GAAP), to narrow areas of difference in appropriate practice, and to in the method of establishing accounting principles was quickly squelched when the first APB chairman, Weldon Powell, voiced his belief that accounting research was more applied and pure and that the usefulness of the end product was a major concern.The APB was composed of from seventeen to twenty-one members, who were selected primarily from the accounting profession but also included individuals from industry, government, and academia. Initially, the pronouncements of the APB, termed â€Å"opinions,† were not mandatory practice; however, the issuance of APB Opinion No. 2 (see FASB ASC 740-10-25 and 45) and a subsequent partial retraction contained in APB Opinion No. 4 (see FASB ASC 740-10-50) highlighted the need for standard-setting groups to have more authority. Financial Accounting Standards BoardDue to the growing criticism of the APB, in 1971 the board of directors of the AICPA appointed two committees. The Wheat Committee, chaired by Francis Wheat, was to study how financial accounting principles should be established. The Trueblood Committee, chaired by Robert Trueblood, was asked to determine the objectives of financial statements. The Wheat Committee issued its report in 1972 recommending that the APB be abolished and the Financial Accounting Standards Board (FASB) be created. In contrast to the APB, whose members were all from the AICPA, this new board was to comprise representatives from various organizations.The members of the FASB were also to be full-time paid employees, unlike the APB members, who served part-time and were not paid. the Accounting Principles Board Formation and structure The APB was composed of from seventeen to twenty-one members, who were selected primarily from the accounting profession but also included individuals from industry, government, and academia. Types of pronouncements * APB Opinions Initially, the pronouncements of the APB, termed â€Å"opinions,† were not mandatory practice; however, the issuance of APB Opinion No. 2 (see FASB ASC 740-10-25 and 45) and a subsequent partial retraction contained in APB Opinion No. (see FASB ASC 740-10-50) highlighted the need for standard-setting groups to have more authority. The flap over accounting for the investment tax Credit This controversy was over the proper method to use in accounting for the investment tax credit. In the early 1960s the country was suffering from the effects of a recession. After President John F. Kennedy took office, his advisors suggested an innovative fiscal economic policy that involved a direct income tax credit (as opposed to a tax deduction) based on a percentage of the cost of a qualified investment.Congress pas sed legislation creating the investment tax credit in 1961. The APB was then faced with deciding how companies should record and report the effects of the investment tax credit. It considered two alternative approaches: 1. The flow-through method, which treated the tax credit as a decrease in income tax expense in the year it occurred. 2. The deferred method, which treated the tax credit as a reduction in the cost of the asset and therefore was reflected over the life of the asset through Rule 203The lack of support for some of the APB’s pronouncements and concern over the formulation and acceptance of GAAP caused the Council of the AICPA to adopt Rule 203 of the Code of Professional Ethics. 10 This rule requires departures from accounting principles published in APB Opinions or Accounting Research Bulletins (or subsequently FASB Statements and now the FASB ASC) to be disclosed in footnotes to financial statements or in independent auditors’ reports when the effects of such departures are material.This action has had the effect of requiring companies and public accountants who deviate from authoritative pronouncements to justify such departures. Criticism of the APB 1. The independence of the members of the APB. The individuals serving on the board had full-time responsibilities elsewhere that might influence their views of certain issues. 2. The structure of the board. The largest eight public accounting firms (at that time) were automatically awarded one member, and there were usually five or six other public accountants on the APB. 3. Response time.The emerging accounting problems were not being investigated and solved quickly enough by the part-time members. The financial Accounting Standards Board (FASB) The Wheat Committee The Wheat Committee, chaired by Francis Wheat, was to study how financial accounting principles should be established. The AICPA quickly adopted the Wheat Committee recommendations, and the FASB became the official body c harged with issuing accounting standards. The Trueblood Committee The Trueblood Committee, chaired by Robert Trueblood, was asked to determine the objectives of fi nancial statements.The FASB was established The Wheat Committee issued its report in 1972 recommending that the APB be abolished and the Financial Accounting Standards Board (FASB) be created. The structure of the FASB The structure of the FASB is as follows. A board of trustees nominated by organizations whose members have special knowledge and interest in financial reporting is selected. The organizations originally chosen to select the trustees were the American Accounting Association; the AICPA; the Financial Executives Institute; the National Association of Accountants (The NAA’s ame was later changed to Institute of Management Accountants in 1991), and the Financial Analysts Federation. In 1997 the board of trustees added four members from public interest organizations. The board that governs the FASB is the Financial Accounting Foundation (FAF). The FAF appoints the Financial Accounting Standards Advisory Council (FASAC), which advises the FASB on major policy issues, the selection of task forces, and the agenda of topics. The number of members on the FASAC varies from year to year. The bylaws call for at least twenty members to be appointed.However, the actual number of members has grown to about thirty in recent years to obtain representation from a wider group of interested parties. FASB Mission The FASB’s mission is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. In attempting to accomplish this mission, the FASB seeks to: 1. Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability and on the qualities of comparability and consistency 2.Keep standards current to reflect changes in methods of doing business and changes in the economic environment 3. Consider promptly any significant areas of deficiency in financial reporting that might be improved through the standard-setting process 4. Promote the international comparability of accounting standards concurrent with improving the quality of financial reporting 5. Improve the common understanding of the nature and purposes of information contained in financial reports Type of Pronouncements * Statements of Financial Accounting Concepts Statements of Financial Accounting Standards * Interpretations * Technical Bullentins Originally, the FASB issued two types of pronouncements, Statements of Financial Accounting Standards (SFASs) and Interpretations. Subsequently, the FASB established two new series of releases: (1) Statements of Financial Accounting Concepts (SFACs) and (2) Technical Bulletins. SFASs conveyed required accounting methods and procedures for specific accounting issues and officially created GAAP. In terpretations were modifications or extensions of issues pronouncements.SFACs are intended to establish the objectives and concepts that the FASB will use in developing standards of financial accounting and reporting. To date, the FASB has issued seven SFACs, which are discussed in depth in Chapters 2, 6, and 7. SFACs differed from Statements of Financial Accounting Standards in that they did not establish GAAP. Similarly, they are not intended to invoke Rule 203 of the Rules of Conduct of the Code of Professional Ethics. It is anticipated that the major beneficiary of these SFACs will be the FASB itself.However, knowledge of the objectives and concepts the board uses should enable financial statement users to better understand the content and limitations of financial accounting information. Technical Bulletins were strictly interpretive in nature and did not establish new standards or amend existing standards. They were intended to provide guidance on financial accounting and repor ting problems on a timely basis. Emerging Issues One of the fi rst criticisms of the FASB was for failing to provide timely guidance on emerging implementation and practice problems.During 1984 the FASB responded to this criticism by (1) establishing a task force, the Emerging Issues Task Force (EITF), to assist in identifying issues and problems that might require action; and (2) expanding the scope of the FASB Technical Bulletins in an effort to offer quicker guidance on a wider variety of issues. The EITF was formed in response to two confl icting issues. On the one hand, accountants are faced with a variety of issues that are not fully addressed in accounting pronouncements, such as interest rate swaps or new fi nancial instruments. These and other new issues need immediate resolution.On the other hand, many accountants maintain that the ever-increasing body of professional pronouncements has created a standards overload problem (discussed in more detail below). The FASB establi shed the EITF in an attempt to simultaneously address both issues. The goal of the EITF is to provide timely guidance on new issues while limiting the number of issues whose resolutions require formal pronouncements by the FASB. Standards Overload One of the fi rst criticisms of the FASB was for failing to provide timely guidance on emerging implementation and practice problems.During 1984 the FASB responded to this criticism by (1) establishing a task force, the Emerging Issues Task Force (EITF), to assist in identifying issues and problems that might require action; and (2) expanding the scope of the FASB Technical Bulletins in an effort to offer quicker guidance on a wider variety of issues. The EITF was formed in response to two confl icting issues. On the one hand, accountants are faced with a variety of issues that are not fully addressed in accounting pronouncements, such as interest rate swaps or new fi nancial instruments.These and other new issues need immediate resolution . On the other hand, many accountants maintain that the ever-increasing body of professional pronouncements has created a standards overload problem (discussed in more detail below). The FASB established the EITF in an attempt to simultaneously address both issues. The goal of the EITF is to provide timely guidance on new issues while limiting the number of issues whose resolutions require formal pronouncements by the FASB. Standard setting as a political processA highly infl uential academic accountant stated that accounting standards are as much a product of political action as they are of careful logic or empirical fi ndings. 15 This phenomenon exists because a variety of parties are interested in and affected by the development of accounting standards. Various users of accounting information have found that the best way to infl uence the formulation of accounting standards is to attempt to infl uence the standard setters. The CAP, APB, and FASB have all come under a great deal o f pressure to develop or amend standards so as to benefi t a particular user group.For example, the APB had originally intended to develop a comprehensive theory of accounting before attempting to solve any current problems; however, this approach was abandoned when it was determined that such an effort might take up to fi ve years and that the SEC would not wait that long before taking action. The Business Roundtable engaged in what initially was a successful effort (later reversed) to increase the required consensus for passage of a SFAS from a simple majority to fi ve of the seven members of the FASB.Congressional action was threatened over the FASB’s proposed elimination of the pooling of interest method of accounting for business combinations (see Chapter 16). Two of the most notable examples of the politicizing of accounting standards involved the issues of employee stock options and fair value accounting. Economic Consequences The increased pressure on the standard-set ting process is not surprising, considering that many accounting standards have signifi cant economic consequences. Economic consequences refers to the impact of accounting reports on various segments of our economic society.This concept holds that the accounting practices a company adopts affect its security price and value. Consequently, the choice of accounting methods infl uences decision making rather than just refl ecting the results of these decisions. Consider the release of the FASB’s pronouncement on other postretirement benefi ts (OPRBs) FASB Statement No. 106, â€Å"Other Post Retirement Benefi ts† (see FASB ASC 715-10-30, 60, and 80). The accounting guidelines for OPRBs required companies to change from a pay-as-you-go basis to an accrual basis for health care and other benefi ts that companies provide to retirees and their dependents.The accrual basis requires companies to measure the obligation to provide future services and accrue these costs during the years employees provide service. This change in accounting caused a large increase in recorded expenses for many companies. Consequently, a number of companies simply ceased providing such benefi ts to their employees, at a large social cost. The impact on our economic society of accounting for OPRBs illustrates the need for the FASB to fully consider both the necessity to further develop sound reporting practices and the possible economic consequences of new codifi cation content.Accounting standard setting does not exist in a vacuum. It cannot be completely insulated from political pressures, nor can it avoid carefully evaluating the possible ramifi cations of standard setting. gaap Evolution of phrase: * Changed wording of auditor’s certificate brought about by meetings between NYSE and AIA One result of the meetings between the AICPA and members of the NYSE following the onset of the Great Depression was a revision in the wording of the certifi cate issued by CPAs. The o pinion paragraph formerly stated that the fi nancial statements had been examined and were accurate.The terminology was changed to say that the statements are â€Å"fairly presented in accordance with generally accepted accounting principles. † This expression is now interpreted as encompassing the conventions, rules, and procedures that are necessary to explain accepted accounting practice at a given time. Therefore fi nancial statements are fair only to the extent that the principles are fair and the statements comply with the principles. * The APB’s definition * The Auditing Standards Executive Committee’s definition The current sources of GAAP consist of four levels described as A, B, C, and D by Statement of Auditing Standards No 69 he business reporting research project Steering Committee Working Group the role of ethics in accounting Ethics are concerned with the types of behavior society considers right and wrong. Accounting ethics incorporate social sta ndards of behavior as well as behavioral standards that relate specifi cally to the profession. The environment of public accounting has become ethically complex. The accountants’ Code of Professional Ethics developed by the AICPA has evolved over time, and as business transactions have become more and more complex, ethical issues have also become more complex.Accounting in Crisis – the events of the early 2000s On January 1, 2001, Enron’s stock was selling for over $90 per share. From that time until the early summer of 2001, nineteen investment research fi rms reviewed its performance and twelve had given it a â€Å"strong buy† recommendation, while fi ve others had recommended it as â€Å"buy. †27 Additionally, the company’s 2000 annual report indicated that its auditor had not found any signifi cant accounting problems. However, on August 14, 2001, it was announced that the company’s president, Jeffery Skilling, had resigned after only six months on the job for â€Å"purely personal reasons. Enron used what were termed special-purpose entities (SPEs) now termed variable interest entities (VIEs) to access capital and hedge risk. 28 By using SPEs such as limited partnerships with outside parties, a company may be permitted to increase its fi nancial leverage and return on assets without reporting debt on its balance sheet. 29 The arrangement works as follows: An entity contributes fi xed assets and related debt to an SPE in exchange for an ownership interest.The SPE then borrows large sums of money from a fi nancial institution to purchase assets or conduct other business without the debt or assets showing up on the originating company’s fi nancial statements. The originating company can also sell leveraged assets to the SPE and record a profi t. At the time these transactions took place, the FASB required that only 3 percent of a SPE be owned by an outside investor. If this guideline is met, the SPE d idn’t need to be consolidated and the SPE’s debt was not disclosed on the originating company’s fi nancial statements.Enron used SPEs to new degrees of complexity and sophistication, capitalizing them with not only a variety of fi xed assets and liabilities but also extremely complex derivative fi nancial instruments, its own restricted stock, rights to acquire its stock, and related liabilities. Additionally, as Enron’s fi nancial dealings became more complicated, the company apparently also transferred troubled assets that were falling in value, such as certain overseas energy facilities, its broadband operation, or stock in companies that had been spun off to the SPEs. As a consequence, the losses on these assets were kept off Enron’s books.To compensate partnership investors for assuming downside risk, Enron promised to issue additional shares of its stock. As the value of the assets in these partnerships fell, Enron began to incur larger and l arger obligations to issue its own stock farther down the road. The problem was later compounded as the value of Enron’s stock declined. On October 16, 2001, the company reported a third-quarter loss and its stock dropped to about $33 a share. On October 28, as some of the problems with the SPEs were made public, a special committee of the board of directors of Enron was established under the chairmanship of William C.Powers, dean of the University of Texas Law School. The Powers Committee Report concluded that some Enron employees were directly involved in the SPEs and were enriched by tens of millions of dollars they never should have received. The committee also found that many of the transactions were designed to achieve favorable fi nancial statement results and were not based on legitimate economic objectives or to transfer risk. International Accounting standards A truly global economy emerged during the 1990s, as many U. S. companies generated signifi cant amounts of revenue and profi ts in foreign markets.Multinational companies are faced with decisions on the allocation of resources to their most effi cient uses. These allocations cannot be accomplished without accurate and reliable fi nancial information. Companies seeking capital or investment opportunities across national boundaries face cost and time issues. Capitalseeking fi rms must reconcile their fi nancial statements to the accounting rules of the nation in which they are seeking capital, and investors must identify foreign reporting differences. The increasingly global economy requires that this process be simplifi ed.Thus there is a push to harmonize international accounting standards. The IASB is an independent private sector body that was formed in 1973 to achieve this purpose. Its objectives are 1. To formulate and publish in the public interest accounting standards to be observed in the presentation of fi nancial statements and to promote their worldwide acceptance and observanc e 2. To work generally for the improvement and harmonization of regulations, accounting standards, and procedures relating to the presentation of fi nancial statements33These objectives have resulted in attempts to coordinate and harmonize the activities of the many countries and agencies engaged in setting accounting standards. The IASB standards also provide a useful starting point for developing countries wishing to establish accounting standards. 34 The IASB has also developed a conceptual framework titled the Framework for the Preparation and Presentation of Financial Statements. 35 The conclusions articulated in this release are similar to those contained in the FASB’s Conceptual Framework Project.That is, the objective of fi nancial statements is to provide useful information to a wide range of users for decision-making purposes. The information provided should contain the qualitative characteristics of relevance, reliability, comparability, and understandability. At t he time this book was published, the IASB had issued forty-one Statements of Accounting Standards (IASs) and ten Statements of Financial Reporting Standards (IFRSs). However, since it has no enforcement authority, the IASB must rely on the â€Å"best endeavors† of its members.Neither the FASB nor the SEC is a member of the IASB, so its standards have no authority in the United States at the present time. However, the SEC recently ruled that foreign companies that adopt IASB standards are eligible to list their securities for sale on U. S. stock exchanges (see Chapter 3 for a further discussion of this issue). As noted in Chapters 2 and 3, there is also a movement to have IASB standards become GAAP for U. S. companies. The emergence of multinational corporations has resulted in a need for the increased harmonization of worldwide accounting standards.The role of the IASB is discussed in more detail in Chapter 3, and the IASB standards are reviewed throughout this text in chapte rs dealing with the issues addressed by each IAS or IFRS. Cases †¢ Case 1-1 Sources of GAAP The FASB ASC is now the sole authoritative source for all U. S. GAAP. a. What are the major goals of the FASB ASC? b. How is the FASB ASC expected to improve the practice of accounting? c. What literature is now contained in the FASB ASC? d. What should an accountant do if the guidance for a particular transaction or event is not specifi ed within the FASB ASC? †¢ Case 1-2 Accounting EthicsWhen the FASB issues new standards, the implementation date is frequently 12 months from date of issuance, and early implementation is encouraged. Becky Hoger, controller, discusses with her fi nancial vice president the need for early implementation of a standard that would result in a fairer presentation of the company’s fi nancial condition and earnings. When the fi nancial vice president determines that early implementation of the standard will adversely affect the reported net income f or the year, he discourages Hoger from implementing the standard until it is required. Required: a. What, if any, ethical issue is involved in this case? . Is the fi nancial vice president acting improperly or immorally? c. What does Hoger have to gain by advocacy of early implementation? d. Who might be affected by the decision against early implementation? (CMA adapted) †¢ Case 1-3 Politicalization of Accounting Standards Some accountants have said that politicalization in the development and acceptance of generally accepted accounting principles (i. e. , standard setting) is taking place. Some use the term politicalization in a narrow sense to mean the infl uence by governmental agencies, particularly the SEC, on the development of generally accepted accounting principles.Others use it more broadly to mean the compromising that takes place in bodies responsible for developing these principles because of the infl uence and pressure of interested groups (SEC, American Accounti ng Association, businesses through their various organizations, Institute of Management Accountants, fi nancial analysts, bankers, lawyers, etc. ). Required: a. The Committee on Accounting Procedure of the AICPA was established in the mid- to late 1930s and functioned until 1959, at which time the Accounting Principles Board came into existence.In 1973, the Financial Accounting Standards Board was formed, and the APB went out of existence. Do the reasons these groups were formed, their methods of operation while in existence, and the reasons for the demise of the fi rst two indicate an increasing politicalization (as the term is used in the broad sense) of accounting standard setting? Explain your answer by indicating how the CAP, APB, and FASB operated or operate. Cite specifi c developments that tend to support your answer. b. What arguments can be raised to support the politicalization of accounting standard setting? . What arguments can be raised against the politicalization of accounting standard setting? (CMA adapted) †¢ Case 1-4 Generally Accepted Accounting Principles At the completion of the Darby Department Store audit, the president asks about the meaning of the phrase â€Å"in conformity with generally accepted accounting principles,† which appears in your audit report on the management’s fi nancial statements. He observes that the meaning of the phrase must include more than what he thinks of as â€Å"principles. † Required: a.Explain the meaning of the term accounting principles as used in the audit report. (Do not in this part discuss the signifi cance of â€Å"generally accepted. †) b. The president wants to know how you determine whether or not an accounting principle is generally accepted. Discuss the sources of evidence for determining whether an accounting principle has substantial authoritative support. c. The president believes that diversity in accounting practice will always exist among independent entit ies despite continual improvements in comparability.Discuss the arguments that support his belief. †¢ Case 1-5 The Evolution of the Accounting Profession The nineteenth century witnessed the evolution of joint ventures into business corporations. Required: Discuss how the emergence and growth of the corporate form of business affected perceptions regarding the role of the accounting profession in fi nancial reporting in England and the United States. †¢ Case 1-6 Accounting in Crisis During the early 2000s, the role of accounting and the auditing profession changed and several accounting scandals were uncovered. Required: a.What conditions caused accounting and the auditing profession role to change during this time? b. What major changes occurred as a result of the accounting scandals at that time? †¢ Case 1-7 The FASB The FASB is the offi cial body charged with issuing accounting standards. Required: a. Discuss the structure of the FASB. b. How are the Financial Acco unting Foundation members nominated? c. SFAC No. 2 describes a number of key characteristics or qualities for accounting information. Briefl y discuss the importance of any three of these qualities for fi nancial reporting purposes. CMA adapted) FASB ASC Research For each of the following research cases, search the FASB ASC database for information to address the issues. Cut and paste the FASB ASC paragraphs that support your responses. Then summarize briefl y what your responses are, citing the paragraphs used to support your responses. †¢ FASB ASC 1-1 Variable Interest Entities In this chapter, we discuss how Enron and other companies use Variable Interest Entities (VIEs) to keep the effects of transactions and events off corporate balance sheets. 1. How does the FASB defi ne a VIE?In other words, how does an entity qualify to be a VIE? 2. Is a company that meets the defi nition of a VIE required to consolidate the VIE? †¢ FASB ASC 1-2 Status of Accounting Research Bulle tins Portions of ARB No. 43 are still considered GAAP. Three of the most important issues covered in ARB No. 43 are revenue recognition, treasury stock, and comparative fi nancial statements. Find the appropriate sections of the FASB ASC, originally contained in ARB No. 43, that address these issues. Cite the sources and copy the relevant information. †¢ FASB ASC 1-3 Accounting for the Investment Tax CreditThe accounting alternative treatments for the investment tax credit originally outlined in APB Opinions 2 and 4 are still considered GAAP. Find and cite the FASB ASC paragraphs and copy the relevant information. †¢ FASB ASC 1-4 Securities and Exchange Commission Comments SEC observers frequently provide comments at EITF meetings. Find, cite, and copy the observer comments on: 1. Revenue recognition—customer payments and incentives 2. Debt with conversions and other options 3. Software cost of sales and services †¢ FASB ASC 1-5 Generally Accepted Accounting Pr ocedure GuidelinesFind the guidelines for determining GAAP in the FASB ASC. Room for Debate †¢ Debate 1-1 Which Body Should Set Accounting Standards in the United States? Team Debate Team 1: Argue that the SEC should set accounting standards in the United States. Team 2: Argue that the FASB should set accounting standards in the United States. †¢ Debate 1-2 Should the Scope of Accounting Standards Be Narrowed Further? Team Debate Team 1: Pretend you are management. Argue against the narrowing of accounting choices. Team 2: Pretend you are a prospective investor. Argue for the narrowing of accounting choices.