Elderly Co-culture Interview Essay Essays

Elderly Co-culture Interview Essay Essays Elderly Co-culture Interview Essay Paper Elderly Co-culture Interview Essay Paper â€Å"Everything has changed since I was your age† . is what my grandma had to state when asked about her experience turning up. My grandma. Mrs. Ruby Parker Sloan was born on December 6th. 1943 in a little town in Ohio. She was raised in a little farmhouse along with 4 sisters. Her female parent was a usual adult female of her clip ; one that stayed at place with the kids. cooked. cleaned and maintained the house. Her male parent was besides a usual adult male of his clip ; one that worked throughout the hours of the twenty-four hours in order to supply for his family-a adult male that had been working since the age of 9 old ages old. My grandma has raised 4 kids. including myself ; so she has seen firsthand the alterations and differences in non merely her and my coevalss. but the coevalss in between. She has experienced the alterations of racism. engineering. parenting. ethical motives. warfare and many other facets of our society. For her. she felt society as a whole has changed dramatically. One of her chief concerns of the differences of now and so was the differences in parenting. She pointed out that during her clip it was unheard of for there to be a school hiting similar to that of the Columbine or Virginia Tech incidents. She felt that had a batch to make with rearing itself ; that parents were evidently non concerned with their kids and/or non involved plenty in their lives to cognize that they were be aftering to perpetrate a mass slaying of their equals with arms stored under their ain roof. Another point that concerned her was the difference in child subject. She is a steadfast truster in â€Å"whipping† your kid instead than â€Å"no. no† and the ill-famed â€Å"five 2nd count† used by parents today. She stated that kids need to understand the effects to certain actions†¦most of which can do injury to themselves or others. One thing she said about her experience as a parent was â€Å"Some childs merely necessitate a good spankin‘â€Å" . My grandma told me that you would neer see a kid stating their parents â€Å"no† or â€Å"I hate you† during her clip. it merely didn’t happen. â€Å"There was a degree of regard between kids and their parents so. something that a batch of childs today merely don’t have any more†¦that’s the parents’ fault† is what she told me. Today’s civilization was something my grandma felt strongly about. She felt that one of the ruins of our civilization today was the publicity of sex everyplace you turn. which â€Å"especially influences the immature 1s of today† she stated. She felt that this advertisement in music. telecasting. and everyplace else you go merely teaches kids the pleasance and exhilaration of sex itself alternatively of the morality and effects involved. My grandma continued to state me a scenario where she was driving to the shop a few hebdomads ago and she heard a vocal with the chorus â€Å"birthday sex† and that the individual singing it sounded really immature. â€Å"What the snake pit is that all about† she said. â€Å"It’s awful how these grownups that promote and advertise this material are okay with it† she stated. My grandma said telecasting didn’t even show pregnant adult females on it when she was turning up. her parents besides slept in different beds during that clip. Elvis Presley was looked upon severely by parents of her clip because of the sexual nature of his dance. â€Å"You can’t even turn to the household channel without seeing a show about a pregnant adolescent or some kind of sexual thing traveling on†¦it’s merely sad† she said. She besides felt that this publicity of sex to childs and immature grownups was the cause of self esteem issues and that it was besides the perpetrator for a batch of childs these yearss â€Å"thinkin’ they’re grown because sex is such a cool and grown up thing to do† . Arouse these yearss. to her. is making nil but directing the incorrect message to immature grownups about self visual aspect and determination devising when it comes down to compensate or wrong. When my grandma was turning up engineering was. a fortunate household on the street having a black and white telecasting. There was no electronic mail. texting. cell-phones. etc. Peoples still entirely relied on the old fashioned cast and envelope method†¦or even a more advanced version†¦the wire. My grandma ever mentions how much she loves her high definition. level screen telecasting ; something she could neer conceive of bing as a kid. My grandma ever seems to be amazed by engineering today. and it besides seems she is normally 10 old ages behind the apprehension of today’s engineering. During our conversation. she continually referred to her DVD participant as a â€Å"VCR† . She besides seemed amazed by the promotion in today’s computing machine and picture games to that of even when I was a kid with a first coevals Nintendo. My grandma has been around to travel from the record participant. 8track participant. cassette participant. Cadmium participant. all the manner to the digital MP3 participants that can keep 1000s of vocals in something half the size of a deck of cards. â€Å"it merely amazes me†¦technology today†¦just imagine where it will be when you’re [ me ] my age! † she said. Talking to my grandma in an interview manner was a really interesting experience. It gave me penetration on a different clip that was experienced by someone†¦a clip that has passed and will neer be relived the same. It caused me to believe of how I am at the same point in my life that she was at my age ; it besides caused me to inquire how things will differ from today and two coevalss from now. Society has changed drastically since my grandmothers’ coevals and it will go on to turn throughout mine the same†¦hopefully for the better. but I guess it’s all about who you ask.

Photoelectric Effect Definition and Explanation

Photoelectric Effect Definition and Explanation The photoelectric effect occurs when matter emits electrons upon exposure to electromagnetic radiation, such as photons of light. Heres a closer look at what the photoelectric effect is and how it works. Overview of the Photoelectric Effect The photoelectric effect is studied in part because it can be an introduction to wave-particle duality and quantum mechanics. When a surface is exposed to sufficiently energetic electromagnetic energy, light will be absorbed and electrons will be emitted. The threshold frequency is different for different materials. It is visible light for alkali metals, near-ultraviolet light for other metals, and extreme-ultraviolet radiation for nonmetals. The photoelectric effect occurs with photons having energies from a few electronvolts to over 1 MeV. At the high photon energies comparable to the electron rest energy of 511 keV, Compton scattering may occur pair production may take place at energies over 1.022 MeV. Einstein proposed that light consisted of quanta, which we call photons. He suggested that the energy in each quantum of light was equal to the frequency multiplied by a constant (Plancks constant) and that a photon with a frequency over a certain threshold would have sufficient energy to eject a single electron, producing the photoelectric effect. It turns out that light does not need to be quantized in order to explain the photoelectric effect, but some textbooks persist in saying that the photoelectric effect demonstrates the particle nature of light. Einsteins Equations for the Photoelectric Effect Einsteins interpretation of the photoelectric effect results in equations which are valid for visible and ultraviolet light: energy of photon energy needed to remove an electron kinetic energy of the emitted electron hÃŽ ½ W E whereh is Plancks constantÃŽ ½ is the frequency of the incident photonW is the work function, which is the minimum energy required to remove an electron from the surface of a given metal: hÃŽ ½0E is the maximum kinetic energy of ejected electrons: 1/2 mv2ÃŽ ½0 is the threshold frequency for the photoelectric effectm is the rest mass of the ejected electronv is the speed of the ejected electron No electron will be emitted if the incident photons energy is less than the work function. Applying Einsteins special theory of relativity, the relationship between energy (E) and momentum (p) of a particle is E [(pc)2 (mc2)2](1/2) where m is the rest mass of the particle and c is the velocity of light in a vacuum. Key Features of the Photoelectric Effect The rate at which photoelectrons are ejected is directly proportional to the intensity of the incident light, for a given frequency of incident radiation and metal.The time between the incidence and emission of a photoelectron is very small, less than 10–9 second.For a given metal, there is a minimum frequency of incident radiation below which the photoelectric effect will not occur so no photoelectrons can be emitted (threshold frequency).Above the threshold frequency, the maximum kinetic energy of the emitted photoelectron depends on the frequency of the incident radiation but is independent of its intensity.If the incident light is linearly polarized then the directional distribution of emitted electrons will peak in the direction of polarization (the direction of the electric field). Comparing the Photoelectric Effect With Other Interactions When light and matter interact, several processes are possible, depending on the energy of incident radiation. The photoelectric effect results from low energy light. Mid-energy can produce Thomson scattering and Compton scattering. High energy light can cause pair production.

Graduate School Admission's Essay Example | Topics and Well Written Essays - 1000 words

Graduate School Admission's - Essay Example rsity Kampala, Uganda, where I made an attempt and succeeded in getting Bachelors in Business Administration/Accounting (2002-2005), I have been accumulating my experience in accounting. This was a long and a fruitful period of my life. During those times I developed my analytical and problem solving skills. Thus, I clearly realize how to make right decisions. I would like to talk a little bit about my professional experience. I am currently employed by Nile Cargo Carrier Inc Newton, MA (2006-2011) as an accounting assistant. I have been performing various actions and completing different tasks, such as management of accounts payable and receivable for the company, administration online banking functions on behalf of the company, keep records of company’s expenses, prepared annual company accounts and reports etc. Therefore, I develop my skills with the help of Internet and computer technologies, which is of crucial importance nowadays. Moreover, while keeping records of company’s expenses, I have been developing my attention to details, thus contributing to my self-organization. In the result of my accounting and technical skills development, I designed and implemented a database for the company’s new Payment Management System. This database system is a perfect means for a record keeping improvement. During this period (2009-2011) I have been also employed by Bridgewell Lynnfield, MA as a direct support professional. My function was to take care of people with mental and physical disabilities helping them in accessing resources and recreational facilities in the community. Every day I am pleased to perform a function worthy of respect, I think. I am not boasting. I just want to make an appeal for you, Dear Members of Committee, and my future classmates that performing humane functions and helping people remains the most important task for every citizen. Still, this personal and professional experience is only a top of an iceberg. During 2005-2006 I worked

Nuclear Research Paper Example | Topics and Well Written Essays - 1250 words

Nuclear - Research Paper Example What followed was a struggle with the nuclear energy dichotomy and appreciating the drawbacks and benefits associated with this type of energy. What still remains a puzzle is whether nuclear energy has more benefits to mankind compared to its disadvantages. This research paper will focus on the benefits, drawbacks and safety use of nuclear energy. The process of generating nuclear energy is believed to be the cleanest of all processes causing the least impact on the environment. This follows the fact that the nuclear plants do not emit harmful gases like nitrogen oxide, carbon dioxide and sulfur dioxide to the environment. This makes nuclear energy emission free energy that does not affect water, air and land resources. Nuclear energy is used in radiation and isotopes techniques mostly in agriculture. Nuclear energy is also used in human health for the treatment of cancer by radiotherapy application. Gamma emissions on the other hand are applied in the sterilization of supplies in medicine such as bandages, cotton and gloves used for burn dressing and surgery. Radioisotopes are actively used in the tracing of pollutants that are found in air as they easily trace the residue thus ensuring safe and healthy environment. The process of decaying of the radioisotopes leads to the emission of large amounts of energy that can be appl ied in controlling the heart pacemaker (Rutherford 67) Nuclear weapons have also been observed to use minimum fuel as it makes use of small amounts of uranium which exist in high reserves on the earth surface and will be available for more than 100 years to come. Nuclear energy can be used in the proliferation and production of nuclear weapons and such weapons have been used by super powers to dictate, cause tension and cause massive destructions and killings in different countries. The waste that comes from

Australian Rules Notes Essay Example for Free

Australian Rules Notes Essay Australian rules is set in a small rural town, where the relationships between the white townspeople and the Aboriginal people on the mission are complex, conflicted and marred by deeply entrenched racism. The local football team in many ways serves to represent the town, it reflects the conflicted relationship between the white people and the Aboriginal people- we begin to understand this as the film unfolds. Other themes inherent in the film are themes of family, love, loyalty and violence- the secrecy of domestic violence and the more overt forms of racial violence that spill out onto the public spheres of the football field and the pub. The opening narration informs us that half the football team is Aboriginal and that there would not be a football team without the Aboriginal players, therefore we understand how the town team relies on the talent and number of the Aboriginal players. We then witness the contradiction of the white and Aboriginal boys playing side by side as team members followed by the social segregation between the members after the match. This segregation is highlighted by Blacky (a white boy from town) and Dumby (an Aboriginal boy who is the best player on the team) whose friendship transcends these borders and we also witness ways that certain adults culturally impose this segregation between the white teenager and Aboriginal teenagers. In one of the beginning scenes, just after a football match, Dumby and Blacky want to ‘hang out’ together, but an older friend takes Dumby back to the mission and Blacky cannot follow. Blacky, Clarence and Dumby all call out to each other ‘Nukki n ya’ and this use of Aboriginal language between two Aboriginal teenagers and Blacky the white boy signifies the level of their friendship.

When identifying the learning support of dyslexic pupils, the same :: Education

When identifying the learning support of dyslexic pupils, the same underlying principle of careful assessment of skills an â€Å" When identifying the learning support of dyslexic pupils, the same underlying principle of careful assessment of skills and strategies should apply to literacy and numeracy. Discuss the implications for classroom practice. In this essay I will be discussing the importance of careful assessment in the management of dyslexia with particular reference to literacy and numeracy and the subsequent implications that this will have on classroom practice. Current theory shows that although there is no one definition for dyslexia it is widely recognised as being a specific learning disability of neurological origin that does not imply low intelligence or poor educational background It is were the language section of the brain is not developed in the normal way,so preventing the acquisition of phonological skills ,decoding and encoding of words.These difficulties are believed to be due to the inherited aspects of language processing.The neurological bases of dyslexia are now well founded and reflected in the current definitions of the term.The British Dyslexia Association (1996) produced the following definition; â€Å"Dyslexia is a neurological condition, which is constitutional in origin. The symptoms may affect many areas of learning and function and may be described as a specific difficulty in reading , spelling , and written language. One or more of these areas may be affected.Numeracy ,notational skills (music), may also be involved. However ,it is particularly related to mastering written language, although oral language may be affected to some degree.† The Dyslexia Institute (1997)defined dyslexia as â€Å"a problem dealing with words and symbols that make it hard for a dyslexic person to learn to read write and spell and sometimes causes difficulty with mathematics and music†. Dyslexia is therefore a disorder in the cognitive processing system of the brain which presents itself with difficulties with organisatonal skills ,short term memory problems ,reading ,writing and spelling problems and to some extent difficulties in numeracy. A dyslexic pupil may have problems with word retrieval and pronounciaton ,difficulties with rhyme and alliteration, sequencing problems and naming.Singleton an E.

Mass marketing

Mass marketing is the process involved in presenting products to the general public using the mass media such as primetime television, radio, national newspapers, or magazines of general circulation.   This is usually done with products which appeal to or perceived to be useful to people from all walks of life such as toothpaste, laundry detergent, or headache pill.   This is referred to as the traditional method of marketing and was in use long before specialized or target-specific products came into being. Compared to the concept of direct marketing, mass marketing is more expensive because it utilizes the traditional mass media which get through to a wider range of audience.   For instance, it was estimated that in the 1960s, a single television spot aired simultaneously over the three television stations CBS, ABC, and NBC could already get a message across to 80% of women in the United States. (Bianco, Lowry, Berner, Arndt, Grover. 2004) Direct marketing, on the other hand, is a relatively new method in marketing where the target customers are contacted directly through mail, electronic mail, or the telephone.   This method relies heavily on a customer list created, maintained, and regularly updated by a company or an advertising firm for the purpose.   Organizations who are engaged in this method claim that their marketing efforts are measurable in terms of responses they receive from their targets. The system also allows them to conduct follow-ups in order to consummate sales, or extend after-sale services such as maintenance assistance or performance rating of their products.   Basically, direct marketing allows you to â€Å"focus limited resources where they are most likely to produce results; measure the success of campaigns accurately by analyzing responses; and test your marketing – you can target a representative sample of your target audience and see what delivers the best response rates before developing a full campaign.† (Business Link)   The concept is catching fire. The result of a transatlantic survey of over 500 direct marketers and service providers conducted in 2006 and released January 11, 2007, showed that â€Å"85% of respondents expect their online direct marketing expenditures to increase in 2007.† (Direct Marketing News) REFERENCES Bianco, A., T. Lowry, R. Berner, M. Arndt, & R. Grover. (2004). The Vanishing Mass Market. BusinessWeek online. (Retrieved from: http://www.businessweek.com/magazine/content/04_28/b3891001_mz001.htm) Business Link. Direct Marketing: the basics. (Retrieved from: http://www.businesslink.gov.uk/bdotz/action/detail?r.l1=1073861169&r.13=1073902327&type=RESOURCES&itemID=1073790746&r.12=1073858842&r.s=sc) Direct Marketing News. â€Å"Alterian finds 85% of marketing and service providers plan to increase Online spending in 2007†. (Retrieved from: http://www.dmn.ca/Click/articles/vol109/vol109_b.htm)   

Accounting for leases Essay

Abstract This paper will provide an overview of lease accounting. It will present the history, current status, and future implications of the latest proposed standard, as jointly issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). Furthermore, the paper will take into account relevant observations made by various proponents who are concerned about the standard, and conclude with a personal opinion on the standard and why it’s better than the current standard. Existing accounting standards between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have allowed corporations to avoid reporting assets and liabilities via â€Å"operating leases.† Thus, it has become common practice for corporations to utilize these operating leases as a source of deceptive financing—by being able to materially mislead creditors and investors due to off balance sheet accounting. Lease accounting is a classic example (or phenomenon) that shows how people tend to exploit accounting standards in order to violate the â€Å"substance over form† accounting principle (where the economic reality can be distorted from the legal reality). The history of lease accounting is an interesting one. In 1976, FASB released Statement of Financial Accounting Standards (SFAS) No. 13 – Accounting for leases. Since then, the accounting standard allowed companies to report some leases as an asset and a liability (i.e. capital/finance leases), and other leases as a non-asset and non-liability (i.e. operating leases). However, since the FASB-IASB convergence project began (from the 2002 Norwalk Agreement), they have reached a general consensus with investors that in many instances, operating leases can be misleading and could cover up material amounts of credit risk of a given company. It is interesting to note that such an issue had already been acknowledged by the late 70s, shortly after FASB released SFAS 13 (Kieso, Warfield, & Weygandt, 2004, p.1119). The issue was momentarily brought up again during the early 90’s for resolution, but was sharply protested by corporate interests and subsequently dismissed (Norris, 2013). Only now, has there been serious reconsideration of the standard; and can demonstrate how long it can take for accounting standards to respond back to the needs of financial statement users. On June 16, 2005, the US Securities and Exchange Commission (SEC), in response to the Sarbanes-Oxley Act (SOX) of 2002, publically released â€Å"On Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers.† This public statement proposed several important goals and recommendations, among them a proposal to improve accounting for leases. By July 2006, the FASB and IASB established a Work Plan, in order to improve the standard for lease accounting (â€Å"Work Plan for IFRS – Leases,† 2013). The project has yet to be completed. Details about its current status will be described next. On May 16, 2013, FASB-IASB has released their latest exposure draft on accounting for leases. Based on user feedback, this draft arose from earlier draft iterations that were released in March 2009 and August 2010 (â€Å"Exposure Draft,† 2013, p. 1). If approved, the draft would supersede IFRS IAS 17 and FASB Topic 840 (â€Å"Exposure Draft,† 2013, p. 2). As a result of this draft, FASB-IASB will also attempt to concurrently update revenue recognition standards accordingly, as the latest proposal intends to make sure the  accounting for revenues and expenses for both the lessor and lessee will be consistent with each other (â€Å"Exposure Draft,† 2013, p. 1). Furthermore, there are still some minor differences that exist between the FASB and IASB drafts, among them being: revaluations, cash flow, disclosure, non-public entities, and measurement issues (â€Å"Exposure Draft,† 2013, pp. 4-5). The feedback deadline for this draft is September 13, 2013 (â₠¬Å"Exposure Draft,† 2013). As it turns out, this draft decided to take a much more prudent approach (compared to earlier proposals) towards lease accounting, allowing standards similar to SFAS 13 to remain applicable in practice for any leases that have terms of 12 months or less†¦ or if it is a â€Å"Type B† lease (which will all be further explained below) (â€Å"Exposure Draft,† 2013, p. 3). In effect, this would allow lessors to continue to structure their lease terms accordingly, which allows lessees the ability to renew these short-term leases in order to continue to practice off balance sheet financing. So what’s the current proposal to account for lease terms that are more than 12 months? First, the exposure draft would require entities that enter such a leasing contract to recognize the â€Å"right of use† asset and its associated liability (â€Å"Exposure Draft,† 2013, p. 2). Second, the draft requires the entities to recognize the underlying â€Å"nature† of the asset as being either: Type A (non-property) or Type B (property) (â€Å"Exposure Draft,† 2013, p. 2). Third, the draft requires the lessee to assess how much economic benefit it reasonably expects to derive from the â€Å"right of use† asset (â€Å"Exposure Draft,† 2013, p. 2). Furthermore, the draft has guidelines for both the lessee and the lessor. These accounting guidelines will be described next—first for the lessee, then for the lessor. For the lessee, if the lease is Type A, the lessee is required to recognize the associated Leased Asset and Lease Obligation on the Balance Sheet (â€Å"Exposure Draft,† 2013, p. 2). The asset could be depreciated, and the respective portions of the Lease Obligation are to be listed under the Liability and Debt sections of the balance sheet, respectively. The asset and associated liability is to be initially measured by using the â€Å"present  value† method (where the initial account balances reflects the present value of the future amount) in order to account properly for Interest Expense payments made during the whole course of the Lease Obligation (â€Å"Exposure Draft,† 2013, p. 2). The lessor is required to de-recognize the Leased Asset from the Balance Sheet. In its place, the lessor must recognize the Lease Receivable and Residual Asset (â€Å"Exposure Draft,† 2013, p. 3). The assets are also initially measured using the same present value method , in order to account properly for the interest earned apart from the Lease Revenue throughout the whole term of the lease (â€Å"Exposure Draft,† 2013, p. 3). If the lease is Type B, the exposure draft proposes that both the lessee and the lessor should account for the lease as an operating lease if the lessee is NOT â€Å"expected to consume more than an insignificant portion of the economic benefits embedded in the underlying asset† (â€Å"Exposure Draft,† 2013, p. 3). Thus, the lessor would continue to recognize the underlying asset, while the lessee simply account for the annual lease expense (â€Å"Exposure Draft,† 2013, p. 3). Again, this accounting treatment is the same for any leases that have terms of 12 months or less. Keep in mind however, that if the lessee were to consume a significant portion of the economic benefits under a Type B lease, the accounting treatment for both the lessee and lessor would be similar to a Type A lease (â€Å"Exposure Draft,† 2013, p. 2). In this case, the lessee would be required to recognize an asset and liability from the property lease. I believe such proposal was intended, as it allows companies to gradually adjust to the new treatment standards, whereby future amendments could someday require all short-term leases (and Type B leases) to be capitalized to better reflect the economic reality of â€Å"short-term† lessees. So, what do the proponents of the exposure draft think of the new standard and its impact on the future? As expected, there are some who agree with the draft and others who think otherwise. Dhaliwal, Lee, and Neamtiu (2011) did a quantitative and qualitative empirical study—of which evidence suggests â€Å"that lessees bear insufficient risk to treat the leasehold as an asset† (p. 193). This implies that the new proposal would not significantly increase the cost of capital for any firms that would have to start capitalizing  their operational leases. Cotton, McCarthy, and Schneider (2012) found that most firms under current lease accounting are able to combine associated obligations from their capitalized leases with other obligations (p. 118). This would not be allowed under the new proposal, thus improving transparency and quality of information to investors. Middelberg and Villiers (2013) did a similar study, of 40 JSE-listed (South Africa) companies. Interestingly, their findings within this study suggest that the cost of financing would increase for firms that would have to capitalize operating leases. Their findings suggest that companies should expect to experience the following changes to their financial ratios: Debt-to-equity to increase by 9%, Debt ratio to increase by 8%, and the Interest cover ratio to decrease by 8% (Middelberg & Villiers, 2013, p. 663). This implies that the new proposal would cause investors to see such companies as higher investment risks, thus increasing borrowing costs. Burton (2013) doesn’t believe in the new proposal, instead suggesting that the current standards be amended to address the areas that are vulnerable to exploitation. He thinks the FASB should consider revising the four criteria provided in SFAS 13 that determines if a lease should be capitalized. In particular, he encourages the FASB to change the 90% present value rule—which currently impose no such requirements for lessors to reveal the actual discount rate to the lessee. As a result, lessors are able to keep the leased asset on their books as a capital lease by using a low discount rate, while the lessee can use a higher, in-house discount rate in order to avoid the need for capitalizing the lease. Quah (2013) reasoned that the proposed changes could have a more significant effect on retailers, as they are known to have major property leases. In particular, she notes that as the liabilities increase from capitalizing such leases, it would have negative effects on debt, employee compensation, and tax balances. This could cause major implications, as retailers (department stores, discount chains, convenience stores) are key economic players in the economy. Similarly, it would effect other major industries—such as real-estate, major airlines, and shipping firms. Norris (2013) made a point that the new proposal could cause some revenue (income statement) challenges, as the present valuation methods would cause lessees to incur higher interest payments during the earlier years of the leased assets. This could especially be disappointing for early  business startups (that typically need to take out more loans) and for any firms needing to maintain a lower cost of capital (that they would have otherwise been able to receive under operational lease accounting). Taken all together, the aforementioned observations basically imply that the future impact of the new proposal on lease accounting would effect all the major players within the economy, especially the retail, real-estate, and tran sportation industries. Furthermore, there is likelihood that higher borrowing costs would result for some of these businesses, forcing them to possibly reduce employee benefits and/or compensation in order to better align their financials to changing budget forecasts. On the other hand, investors will have access to higher quality, transparent information—reducing uncertainty and risk to maintain lower interest rates. And as I mentioned earlier, the proposal still gives lessors and lessees the opportunity to restructure their lease terms for annual renewal, avoiding the need to capitalize such leases and to keep them â€Å"off the books.† But by doing so, it would imply higher legal costs for some of these lessors and lessees, and thus, act as a deterrent in support of the new standard for capitalizing leases. I feel the FASB-IASB is wise to have taken a more balanced approach for changing the requirements of lease accounting. By doing so, it allows the majority of companies to readjust their accounting policies to better reflect economic reality (instead of legal reality). Also, the more transparent and specific requirements stated in the proposal for reporting liabilities and debt in the financial statements will have a long-run, positive impact—as it ultimately helps reduce uncertainty between investors and management. I feel these benefits will outweigh the costs (including the transitional-related costs that entities would have to pay in order to update their accounting policies and methods). Besides, these new accounting costs will be reduced over time anyway, as firms become accustomed to the new standard. In summary, by forcing companies to report more honestly to investors, it induces management to better utilize their resources in order to maintain healthy margins, instead of resorting to fraudulent activities. Thus, I believe that the standard is a win-win for both internal and external parties, as it better forces them to manage their resources more responsibly, and prevents management from supporting an exploitative culture that had been taking place during the past 25+ years  with the old standard. References Burton, D. (2013, May 22). Lease-Accounting Rules: Tinker, Don’t Trash [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database. Cotton, B., McCarthy, M.G., & Schneider, D.K. (2012). A METHODOLOGICAL FRAMEWORK FOR EXAMINING INFORMATION CONTENT OF PROPOSED LEASE ACCOUNTING RULE. Journal of Theoretical Accounting Research, Fall 2012, Vol. 8 Issue 1, 113-127. Dhaliwal, D., Lee, H.S., & Neamtiu, M. (2011, April). The Impact of Operating Leases on Firm Financial and Operating Risk. Journal of Accounting, Auditing & Finance, Vol. 26 Issue 2, 151-197. Financial Accounting Standards Board. (2013, May 16). Exposure Draft Leases (Topic 842) [PDF Document]. Retrieved August 24, 2013, from http://www.fasb.org/cs/BlobServer?blobkey=id&blobnocache=true&blobwhere=1175826935767&blobheader=application%2Fpdf&blobcol=urldata&blobtable=MungoBlobs Kieso, D.E., Warfield, T.D., & Weygandt, J.J. (2004). Intermediate Accounting 11e. Hoboken, NJ: John Wiley & Sons, Inc. Middelberg, S.L., & Villiers, R.R. (2013, June). Determining The Impact Of Capitalising Long-Term Operating Leases On The Financial Ratios Of The Top 40 JSE-Listed Companies. International Business & Economics Research Journal. Jun2013, Vol. 12 Issue 6, 655-670. Norris, F. (2013, May 17). Accounting boards try again on leases; Revamped proposal for valuing assets would still be a radical change [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database. Norris, F. (2013, May 17). New Accounting Proposal on Leasing Portends Big Change [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database. Quah, M. (2013, May 18). New proposals on lease accounting under fire; Some say they are a compromise, while others feel they will raise costs for firms [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database.

Right to Work Policy

Right to Work Policy Generally, the â€Å"right to work† policy is defined as a regulation allowing employees to join labor unions at will. It is not mandatory for an employee to join any union as a condition to get or hold a particular job. Unions are created to negotiate with employers on issues such as pays, preeminence, working conditions, welfares, and benefits related to work (Vargas 164).Advertising We will write a custom research paper sample on Right to Work Policy specifically for you for only $16.05 $11/page Learn More In most cases, employers do not become part of the union. This policy makes it unlawful for employees and employers to negotiate an agreement demanding everybody (benefiting from a union agreement) to pay any charges for administration. However, this policy does not force any individual to be part of the union. Currently, the federal law already provides an assurance that no individual should be obliged to join any union, or to pay any charges or subscriptions to a political or social organizations they do not advocate for. Actually, right to work policy lets some employees to get the benefits of a union agreement such as fortification against haphazard discipline, higher salaries and other compensation benefits without having to pay any charges related to negotiation on these issues. There continues to be lots of debate on the advantages and disadvantages of the policy. In this research paper, both the major arguments for and against the use of this policy is presented. In addition, an honest opinion about right to work policy is also described at the end of the paper. Right to work policy implies that an employee cannot get dismissed from his or her job for failure to pay union charges or agency fees even if they continue to enjoy the benefits of the union’s aptitude to collective bargaining. The proponents of this policy cite several advantages. First, right to work policy provides more in-state job opportunities for younger employees. According to the U.S. Bureau of the Census, between 2000 and 2011, there has been a growth of approximately 11.3% in the number of individuals, whose ages range between 25 to 34 years (staying in the states) that have adopted right to work policy. Conversely, states that have not embraced this policy reported an increase of only 0.6 % over the same period. This indicates that younger employees are settling in these states because they find more opportunities there than in non-right to work states. This could be attributed by several advantages that this policy offers to an employer. For instance, a right to work policy offers an increased suppleness to institute wages as well as compensation levels since the corporation is not mandated to use the compensation levels as fixed in a collective bargaining contract. This implies that employers have freedom of managing their company without any external interference thereby increasing the opportunities for business activities (Holley 53)Advertising Looking for research paper on labor law? Let's see if we can help you! Get your first paper with 15% OFF Learn More Another advantage of right to work policy is that there is an increase in wages. The data obtained from Bureau of Economic Analysis and Bureau of Labor Statistics indicate that inflation-attuned worker compensation of the private sector in states that have adopted right to work policy increased by 12% between 2001 and 2011. However, over the same period there was only an increase of 3% in the non-right to work states. This is because right to work policy does not require any assets, on the part of employer, devoted labor negotiations or issues like obligatory disciplinary procedures. Besides, the fact that workers are not forced to pay part of their income to union implies that their remuneration is increased by the margin they should have paid to the union. This provides employees with freedom of spending their hard earned cash and improves their overall living standards. Greater employment opportunities and employment fortifications regulated by the state laws results into low unemployment. Actually, according to national Institute for labor relations research, there was an employment increase of 3.7% in right to work states between 1999 and 2009 while a decline of 2.8% was experienced in non-right to work states. In overall, right to work states accounted for 72% of employment growth in the United States from 2009 to 2012. Other advantages of right to work policy include conservation of workers choices and employees have freedom of deciding their own representation (Gall 43). However, some labor activists argue that the policy derails the unions, hurt workers, destabilizes the middle class, and impedes the growth of local economies. According to them, this policy does not create jobs in spite of the proponent’s claim to the opposite. For example, unionization escalates the labor costs hence making some regions less attractive for investments. This implies that the major objective of the right to work policy is to weaken unions and consequently lower pays in a state, therefore drawing more corporations there. However, what it does is hurting employees by reducing their pays and benefits and thus making workplaces more precarious for all employees regardless of whether they are unionized or not by waning unions. Unions play vital roles in negotiating not only better terms of work but also working conditions. Generally, unionized workers have the capacity to bargain better salaries, welfares and work conditions as compared to individual bargaining. Without unions, employees will not have a strong collective bargaining power and thus companies will not offer better working terms and conditions for their workers (Vanti 18).Advertising We will write a custom research paper sample on Right to Work Policy specifically for you for only $16.05 $11/page Learn More Contextually, this policy also derails the prosperity of the middle class in diverse contexts. Unions provide well-built middle class by negotiating for viable compensations/benefits, heartening residents to vote, supporting social security, and advancing family-leave welfares. This provides workers with a ‘voice’ in only in their democracy but also in the labor market. In right to work states, where most employees are not unionized, there are relatively weak middle class. The ratio of income apportioned to the middle class, defined as middle 60% of the total population, in these states falls lower than the domestic average. Additionally, right to work policy also affects small companies. Since few trivial companies are ever unionized, altering union conventions will not affect them. When right to work lower salaries and benefits of employees from these regions, they also loom to decrease the number of employments in the economy by declining consu mer demand (Paz-Fuchs 64). In analyzing these arguments, even though right to work policy could seem to have advantages, there is no strong relation of how it creates employment and improves the welfare of employees. Instead, right to work policy weakens unions that push for better terms and work conditions of employees. In overall, the consequence of this weakens the middle class and economy in the long run. Accordingly, it is vital to agree that these policies will create job opportunities and fortify local economies. This policy is against the democracy and rights of employees. Gall, Gilbert. The Politics of Right to Work: The Labor Federations as Special Interests, 1943-1979. New York, NY: Greenwood Press, 1988. Print. Holley, William. The Labor Relations Process. Mason, OH: South-Western Cengage Learning, 2012. Print. Paz-Fuchs, Amir. Welfare to Work: Conditional Rights in Social Policy. Oxford: Oxford Univ. Press, 2008. Print.Advertising Looking for research paper on labor law? Let's see if we can help you! Get your first paper with 15% OFF Learn More Vanti, Aerschot. Activation Policies and the Protection of Individual Rights: A Critical Assessment of the Situation in Denmark, Finland and Sweden. Burlington, VT: Ashgate, 2011. Print. Vargas, Ines. The Right to Work and the Situation of Workers. Oslo: International Peace Research Institute, 1985. Print.

Quotations on Mothers and Motherhood

Quotations on Mothers and Motherhood Some quotes from notable women on motherhood, mothering, mothers, family, and children. Some are serious, some more light-hearted. All shed some light on attitudes towards women and mothers.   Quotes On Mothers and Motherhood A printed card means nothing except that you are too lazy to write to the woman who has done more for you than anyone in the world. And candy! You take a box to Mother - and then eat most of it yourself. A pretty sentiment. Anna Jarvis, promoter of the establishment of Mothers DayArise then, women of this day! Arise, all women who have hearts! ... We, the women of one country, will be too tender of those of another country to allow our sons to be trained to injure theirs.... [ more] Julia Ward Howe, promoter of a Mothers Day for PeaceNo one who traces the history of motherhood, of the home, of child-rearing practices will ever assume the eternal permanence of our own way of institutionalizing them. Jessie BernardTo nourish children and raise them against odds is any time, any place, more valuable than to fix bolts in cars or design nuclear weapons. Marilyn FrenchWomens rights in essence is really a movement for freedom, a movement for equality, for the dignity of all women, for t hose who work outside the home and those who dedicate themselves with more altruism than any profession I know to being wives and mothers, cooks and chauffeurs, and child psychologists and loving human beings. Jill Ruckelshaus The phrase working mother is redundant. Jane SellmanNo woman can call herself free until she can choose consciously whether she will or will not be a mother. Margaret SangerMotherhood is neither a duty nor a privilege, but simply the way that humanity can satisfy the desire for physical immortality and triumph over the fear of death. Rebecca WestMy mother could make anybody feel guilty she used to get letters of apology from people she didnt even know. Joan RiversThe best way to keep children home is to make the home atmosphere pleasant and let the air out of the tires. Dorothy ParkerA wise parent humors the desire for independent action, so as to become the friend and advisor when his absolute rule shall cease. Elizabeth GaskellSo when the great word Mother! rang once more,I saw at last its meaning and its place;Not the blind passion of the brooding past,But Mother the Worlds Mother come at last,To love as she had never loved before To feed and guard and teach the human ra ce. Charlotte Perkins Gilman No matter how old a mother is, she watches her middle-aged children for signs of improvement. Florida Scott-MaxwellSometimes when I look at all my children, I say to myself, Lillian, you should have stayed a virgin. Lillian Carter, at the 1980 Democratic Convention, where her son was nominated for a second term as US PresidentA mother is a person who seeing there are only four pieces of pie for five people, promptly announces she never did care for pie. Tenneva JordanIts come at last, she thought, the time when you can no longer stand between your children and heartache. Betty SmithMama exhorted her children at every opportunity to jump at de sun. We might not land on the sun, but at least we would get off the ground. Zora Neale HurstonAt work, you think of the children you have left at home. At home, you think of the work youve left unfinished. Such a struggle is unleashed within yourself. Your heart is rent. Golda MeirAnd so our mothers and grandmothers have, more often than not anonymously, handed on the creative spark, the seed of the flower they themselves never hoped to see or like a sealed letter they could not plainly read. Alice Walker Motherhood is the strangest thing; it can be like being ones own Trojan horse. Rebecca WestBut kids dont stay with you if you do it right. Its the one job where, the better you are, the more surely you wont be needed in the long run. Barbara KingsolverTake motherhood: nobody ever thought of putting it on a moral pedestal until some brash feminists pointed out, about a century ago, that the pay is lousy and the career ladder nonexistent. Barbara EhrenreichWhy do grandparents and grandchildren get along so well? They have the same enemy the mother. Claudette ColbertThere was never a great man who had not a great mother it is hardly an exaggeration. Olive SchreinerA mothers arms are more comforting than anyone elses. Diana, Princess of WalesMotherhood: The most exhausting, emotional, rewarding and life-enhancing journey a woman can take. Charlotte PearsonBy and large, mothers and housewives are the only workers who do not have regular time off. They are the great vacationless cl ass.   Anne Morrow Lindbergh Whenever Im with my mother, I feel as though I have to spend the whole time avoiding land mines. Amy Tan, in  The Kitchen Gods WifeWomen do not have to sacrifice personhood if they are mothers. They do not have to sacrifice motherhood in order to be persons. Liberation was meant to expand womens opportunities, not to limit them. The self-esteem that has been found in new pursuits can also be found in mothering. Elaine HeffnerGod knows that a mother needs fortitude and courage and tolerance and flexibility and patience and firmness and nearly every other brave aspect of the human soul. But because I happen to be a parent of almost fiercely maternal nature, I praise  casualness. It seems to me the rarest of virtues. It is useful enough when children are small. It is useful to the point of necessity when they are adolescents. Phyllis McGinleyBiological possibility and desire are not the same as biological need. Women have childbearing equipment. For them to choose not to use the equipment is no more blocking what is instinctive than it is for a man who, muscles or no, chooses not to be a weightlifter. Betty Rollin If you bungle raising your children, I dont think whatever else you do well matters very much.   Jacqueline Kennedy OnassisI looked on child rearing not only as a work of love and duty but as a profession that was fully as interesting and challenging as any honorable profession in the world and one that demanded the best I could bring to it. Rose KennedyTime is the only comforter for the loss of a mother. Jane Welsh CarlyleA mother is not a person to lean on, but a person to make leaning unnecessary. Dorothy Canfield FisherShe was the archetypal selfless mother: living only for her children, sheltering them from the consequences of their actions and in the end doing them irreparable harm. Marcia MullerIf youve never been hated by your child, youve never been a parent. Bette DavisWomen who miscalculate are called mothers. Abigail Van BurenBeing a full-time mother is one of the highest salaried jobs... since the payment is pure love. Mildred B. Vermont Death and taxes and childbirth! Theres never any convenient time for any of them! Margaret MitchellBeth could not reason upon or explain the faith that gave her courage and patience to give up life, and cheerfully wait for death. Like a confiding child, she asked no questions, but left everything to God and nature, Father and Mother of us all, feeling sure that they, and they only, could teach and strengthen heart and spirit for this life and the life to come.   Louisa May Alcott, in  Little Women, chapter 36Women knowThe way to rear up children (to be just)They know a simple, merry, tender knackOf tying sashes, fitting baby-shoesAnd stringing pretty words that make no sense. Elizabeth Barrett Browning,  Aurora LeighNever marry a man who hates his mother, because hell end up hating you. Jill BennettSpend at least one Mothers Day with your respective mothers before you decide on marriage. If a man gives his mother a gift certificate for a flu shot, dump him.   Erma Bombeck It is not until you become a mother than your judgment slowly turns to compassion and understanding.   Erma BombeckCultural expectations shade and color the images that parents-to-be form. The baby product ads, showing a woman serenely holding her child, looking blissfully and mysteriously contented, or the television parents, wisely and humorously solving problems, influence parents-to-be. Ellen GalinskyThough motherhood is the most important of all the professions requiring more knowledge than any other department in human affairs there was no attention given to preparation for this office. -  Elizabeth Cady StantonNo one ever died from sleeping in an unmade bed. I have known mothers who remake the bed after their children do it because theres a wrinkle in the spread or the blanket is on crooked. This is sick.   Erma BombeckMost of all the other beautiful things in life come by twos and threes by dozens and hundreds. Plenty of roses, stars, sunsets, rainbows, brothers, and sisters, aunts and cousins, but only one mother in the whole world. Kate Douglas Wiggin Becoming a mother makes you the mother of all children. From now on each wounded, abandoned, frightened child is yours. You live in the suffering mothers of every race and creed and weep with them. You long to comfort all who are desolate. Charlotte GrayMotherhood brings as much joy as ever, but it still brings boredom, exhaustion, and sorrow too. Nothing else ever will make you as happy or as sad, as proud or as tired, for nothing is quite as hard as helping a person develop his own individuality especially while you struggle to keep your own. Marguerite Kelly and Elia ParsonsGiving kids clothes and food is one of thing, but its much more important to teach them that other people besides themselves are important and that the best thing they can do with their lives is to use them in the service of other people. Dolores Huerta And from that prolific writer (possibly female!) who is called Unknown: All mothers are working mothers. UnknownA Freudian slip is when you say one thing but mean your mother. Unknown

State sponsors of Terrorism Essay Example | Topics and Well Written Essays - 500 words

State sponsors of Terrorism - Essay Example Terrorists become more active and powerful because of state support to them. The motivation and support they get from state sponsorship results in increasing the threat of deadly terrorist attacks on civilians, military forces, and infrastructure. State-sponsored terrorism does not have any particular form. At one end, a state can make use of its intelligence agencies to carry out terrorist attacks on some other country either because of grudges between the two states or because of the intent to destabilize the victim state. On the other end, a state can become a safe corner or safe home for the terrorists from where they can hide after carrying out terrorist attacks on the neighboring countries. Some states even fund the terrorist groups operating in other countries to keep them carry out their criminal activities. Their intent is to weaken the political and military base of the victim state. Some states use their own forces against a particular group of people to suppress their voice and rights. This is also a type of state sponsored terrorism. For example, use of force against Kurds by former Iraqi President Saddam Husain can be termed as state sponsored terrorism (Grothaus, n.d.). Let us take some examples of active and passive state sponsored terrorism in order to clarify the evident and hidden roles of states in promoting terrorism. The first example of active state sponsored terrorism is that of Syria’s development and control of a terrorist group named Al-Saiqa. This terrorist group was based in Palestine and Syria directly and openly controlled this group to tackle the influence of Yasir Arafat who was the most prominent leader of Palestine. Another active state sponsored terrorist example is of Pakistan’s support to the militant groups operating Kashmir against Indian forces. Pakistan provides funds and training to these groups using which they carry out attacks on Indian forces. Their main