Wednesday, October 30, 2019
Accounting issues over the next three years that should be addressed Essay
Accounting issues over the next three years that should be addressed with FASB - Essay Example Accounting standards are very crucial to the effective functioning of the economy. This is mainly because most of the decisions pertaining to the allocation of resources rely heavily on credible, concise, transparent, and comprehensible financial information. The FASB develops accounting concepts as well as standards for financial reporting. It also provides guidance on how to implement them. These concepts are useful in guiding the Board in establishing standards and in providing a frame of reference, or conceptual framework, for resolving accounting issues. Perhaps the most important issue that the FASB has been working on is to reduce the complexity and to improve the usefulness and transparency of reporting financial information. According to the American Institute of Certified Public Accountants (AICPA) there is a need for comparability of financial statements, need for implementation guidance and a need for an appropriate transition. In 2006, the Financial Accounting Standards Board voted unanimously to revamp rules on lease accounting that allow revising the rules that permit companies to keep certain leases off their balance sheets. The board agreed to work jointly on the project with the International Accounting Standards Board. However, the FASB Chairman Robert Herz, himself admitted that amendments to FAS 13 may not be finalized till late in 2009. This project is also to be done to coordinate lease accounting standards with the IASB (International Accounting Standards Board) which sets accounting standards for Europe and many other countries. The IASB and the FASB have significant differences in the way they treat leases. Although both follow the concept of capital and operating leases but FAS 13 (which questions whether the lease term is 75% or more of the economic life, and whether the present value of the rents is 90% or more of the fair value) is not used by the IASB, which prefers a
Monday, October 28, 2019
Relative Clause vs. Appositive Essay Example for Free
Relative Clause vs. Appositive Essay An appositive is a word placed after another word to explain or identify it. The appositive always appears after the word it explains or identifies. It is always a noun or a pronoun, and the word it explains is also a noun or pronoun. Example: My uncle, a lawyer, is visiting us. My teacher, Miss Marshall, is very strict. An appositive phrase consists of the appositive and its modifiers which may themselves be phrases. Example: My radio, an old portable, is in the repair shop. The boys climbed the mountain, one of the highest in the West. THE RELATIVE CLAUSE A relative clauseâ€â€also called an adjective or adjectival clauseâ€â€will meet three requirements. * First, it will contain a subject and verb. * Next, it will begin with a relative pronoun [who, whom, whose, that, or which] or a relative adverb [when, where, or why]. * Finally, it will function as an adjective, answering the questions What kind? How many? or Which one? The relative clause will follow one of these two patterns: relative pronoun or adverb + subject + verb relative pronoun as subject + verb Here are some examples: Which Francine did not accept Which = relative pronoun; Francine = subject; did accept = verb [not, an adverb, is not officially part of the verb]. Where George found Amazing Spider-Man #96 in fair condition Where = relative adverb; George = subject; found = verb. That dangled from the one clean bathroom towel That = relative pronoun functioning as subject; dangled = verb. Who continued to play video games until his eyes were blurry with fatigue Who = relative pronoun functioning as subject; played = verb. Avoid creating a sentence fragment. A relative clause does not express a complete thought, so it cannot stand alone as a sentence. To avoid writing a fragment, you must connect each relative clause to a main clause. Read the examples below. Notice that the relative clause follows the word that it describes. To calm his angry girlfriend, Joey offered an apology which Francine did not accept. We tried our luck at the same flea market where George found Amazing Spider-Man #96 in fair condition. Michelle screamed when she saw the spider that dangled from the one clean bathroom towel. Brian said goodnight to his roommate Justin, who continued to play video games until his eyes were blurry with fatigue. Examples of Sentences with Relative Clauses 1. The family fulfills functions that are divided among many specialized institutions in modern societies. 2. Yesterday I called our friend Julie, who lives in New York. 3. The photographer called to the Queen, who looked annoyed. 4. Last week I bought a new computer, which I dont like now. 5. I really love the new Chinese restaurant, which we went to last night. 6. The term networking, which has appeared in popular speech, refers to using or even developing social networks. 7. My boss, who is very nice, lives in Manchester. 8. My sister, who I live with, knows a lot about cars. 9. My bicycle, which Ive had for more than ten years, is falling apart. 10. My mothers house, which I grew up in, is very small. Examples of Sentences with an Appositive Phrase 1. Queen Victoria, one of Englands greatest monarchs, ruled for sixty-three years. 2. Jane made the salad, a tossed one with French dressing. 3. Harvey Jensen, the pro at the country club, is giving me golf lessons. 4. James Hiltons book, Lost Horizon, has been filmed twice. 5. Chemistry, Sues favorite subject, is easy for her. 6. Jerry is visiting in Peoria, his old home town.  7. Mr. and Mrs. Miller, our neighbors for the past eight years, are moving to Dallas. 8. Have you ever read The Red Pony, a novel by John Steinbeck? 9. Groucho Marx, the star of many film comedies, also had his own television show. 10. The boys repaired our television set, an eighteen-year-old portable. References: http://www.perfect-english-grammar.com http://www.sinclair.edu http://www.chompchomp.com
Saturday, October 26, 2019
Proposal for paper - Could Genocide have been prevented? :: essays research papers
Proposal for paper - Could Genocide have been prevented? Introduction -Â Â Â Â Â The meaning of Genocide, and the impact it has on a single person and society. -Â Â Â Â Â Start out with a few interesting facts about the war in Bosnia -Â Â Â Â Â Information on the key players that were involved in the war and genocide -Â Â Â Â Â Talk about how the war began/ conflict of interest and religion in area. Thesis -Â Â Â Â Â Specifically state to the reader if there was U.N. intervention, could genocide have been avoided? -Â Â Â Â Â What were the reasons for lack of intervention? -Â Â Â Â Â Could many lives have been saved if intervention occurred? -Â Â Â Â Â Prove to reader that where information is coming from, books, articles, internet, etc. -Â Â Â Â Â How paper will prove both sides of ideas, the good and bad reasons of intervention and the good and bad reasons of no intervention. Back ground -Â Â Â Â Â Go over the war in Bosnia starting in 1991. -Â Â Â Â Â Review of reasons why there was a split between the Serbs, Croats and Muslins. -Â Â Â Â Â Review the new physical boundaries of Slovenia and Croatia and what impacted this. -Â Â Â Â Â Review in detail the key players that were involved in the split of the nations by religious reasons. This includes Milosevic. Statement of the problem -Â Â Â Â Â explain specifically about the genocide -Â Â Â Â Â In chronographic order, explain what the U.N. and the major western countries that were part of the U.N. did in response to the genocide -Â Â Â Â Â What were the steps that the U.N. took when the genocide first occurred -Â Â Â Â Â How the genocide was dealt with when it might have been to late. Possible steps that could have prevented genocide -Â Â Â Â Â Review my opinion -Â Â Â Â Â Look over scholarly articles, books, etc and determine what respected political scientists would have done -Â Â Â Â Â Review steps I may have taken to prevent the tragedy of genocide. Conclusion -Â Â Â Â Â Restate the thesis and the background. -Â Â Â Â Â Write again about the genocide and how it may have been avoided -Â Â Â Â Â Rewrite the steps that could have been done and how it could have prevented the genocide all together. -Â Â Â Â Â We can learn from our mistakes in the past and how we can prevent a genocide from never happening again. Limitations of the study -Â Â Â Â Â Unfortunatly, all research papers have a limitation to their studies. Some of the limits I may come across is, lack of information, lack of respectable and trusted articles or books. These two will be my biggest concern when writing this paper. The way I plan to try and overcome this obstacle is by gathering all the information I have before hand, and understand the limitations I may occur before I begin writing my paper. This way, I will know my limits while writing my paper and not overstep my boundaries.
Thursday, October 24, 2019
History of Healthcare and Economics
This paper will discuss the history and evolution of healthcare economics and healthcare funding timelines. In the 21st Century healthcare has proven to be one the largest industries world. The healthcare industry has changed dramatically in the last hundred years. As changes and progression are examined, it becomes clearer that healthcare and the economy it has created, is an important part of American life. The way the funds flow in the healthcare system allows financial managers to track the money through the health care system. The initial flow of funds has drastically changed throughout the years. The economics of healthcare, â€Å"the study of how scarce resources are allocated among alternative uses for the care of sickness and the promotion, maintenance and improvement of health, including the study of how healthcare and health-related services, their costs and benefits, and health itself are distributed among individuals and groups in society†, according to The journal of Mental Health Policy and Economy (2006). There are records as early as the turn of twentieth century that show that healthcare providers charged for services including surgeries such as tumor removal, appendectomies and gynecological operations. Services may have been exchanged for items such as livestock, food items, or cotton. The patient or his or her family may have exchanged services for patient care. No form of health care insurance was available; prices were not set by any organization or person. Physicians of the early twentieth century were tradesmen and essentially businessman. Patients paid the full price for the medical services offered by the physician. According to PBS (n. d. ), in the 1910’s some reformers argue that there should be some sort of health insurance. Although the idea seemed to have some support, many physicians and other interest groups did not approve. War World One took place in 1917 and for the moment healthcare reform was put on the back burner. The lack of technology and inadequate health centers raise the amount of cost needed for medical care. The current economic and war state of the country took priority over healthcare reform. General Motors offers life insurance for 180,000 workers through Metropolitan Life. The same time doctors’ wages increased. During the Great Depression, it became apparent that there should be some sort of benefits for individuals as they reached retirement age. Instead of health insurance, the Social Security Act was passed. During the Roosevelt Administration, many reformers pushed for health insurance again, but conflicts within the country once again pushed for health care insurance. Blue Cross started offering private insurance for hospital care in many states even though it was considered a bad idea by many insurance professionals. The timeline from the PBS (n. d. ), website in the 1940’s a radical reformation took place. War World Two wages were capped and controlled on American employers. Companies began offering health benefits to compete with other employers. This idea has sparked the employer-based system that is used by employers today. A Universal Healthcare plan is introduced by President Truman, but is never used. The American Medical Association (AMA) believes the plan is Communist in nature. As the Korean War approached, healthcare reform was once again a low priority. The government established a policy that would make the federal government responsible for sick poor. Many people in 1950’s can no longer afford health care insurance, especially those who do not work. The price of hospital care doubled. President Johnson signs Medicare and Medicaid into law. During the 60’s, more than 700 insurance companies are selling health insurance. During the 1980’s Medicare begins charging insurance by the diagnosis and not the treatment of the patient. Technology, vaccinations, medications, and a rise in hospital expenses raise healthcare costs tremendously. Medicare’s high expenditure rates and rapid inflation of the economy also affected the higher cost of healthcare. Health care has seen many changes over the past years, but all the changes have created the health care system and the economics of the system to this point. As the gross domestic product (GDP) , which is the total market of healthcare, started to increase annually, the private sectors of healthcare, government controlled entities, and insurance companies profit and change policies, which in turn increases the (GDP). An increase in population, aging population and communicable diseases such as Hepatitis, HIV, AIDS, and Tuberculosis has increased the cost of health care even in recent years. Small deductibles, low copayments, and employer-based healthcare insurance have molded the idea in many patients’ minds that the patient should use medical services often to â€Å"get what they pay for. †This has created an imbalance of supply and demand. There are numerous reports that there is a shortage of providers. Rapid training of Physician Assistants and Nurse Practitioners are being educated and trained to help fill the gap of the numerous amounts of patients that need medical attention. The elasticity in health care has forced changes to be made in healthcare billing and insurance. The increased amounts of patients that need medical attention have increased the amount of providers needed. The increased costs of healthcare, technology, research, drugs, and lack of funds available for Medicare have forced a price increase for patients. Many employers find it more difficult to provide costly insurance to employees. Elasticity of services might normally demand a decrease in price, but prices have been inelastic in nature. Elasticity can also have a direct impact on when the government intervenes to set a fair price for services according to Tutor2U (2006). The insurance companies play a huge role in determining the amount of money that is needed for medical care. Supply and demand differ so greatly in the health care community than any other service or industry, making supply and demand a very different story than simply buying milk or a computer. Macroeconomics is the branch of economics that deals with the economy as a whole, such as unemployment rates, deflation and inflation. Microeconomics deals with the insurance companies and other health care related aspects that are affected by the economy fall into a more specific category known as microeconomics. As the whole economy changes, families, patients and individuals must choose to make decisions based on the economy. Healthcare decisions within communities and household are examples of microeconomics. As advances in healthcare are introduced, government regulations are introduced and the economy faces multiple challenges in the future, healthcare will likely see more changes to come.
Wednesday, October 23, 2019
Cassius Domino Effect
Cassius’ Domino Effect The divine lightning that rules our lives has always made us both the protagonist and the victim. In William Shakespeare’s tragedy, Julius Caesar, he focuses on the actions and results in the play that occur in a domino effect, with characters that set forth events that lead to great suffering. In Julius Caesar, Cassius is the tragic figure who contributes to the vision of the conspirators as a whole, but through the â€Å"divine lighting,†matters could not be helped.Cassius’s personality leads to his, and many others, fatal downfall. Cassius’s is seen as the leader of the conspirators, the manipulative master behind the cruel plan. He, with many others, disdain Caesar for his arrogance, yet Cassius encompasses the same exact trait. His arrogance is shown in Act I, when he and Brutus are talking, and Cassius notices the unease in Brutus’ eyes when they believe Caesar is crowned. He says, â€Å"I was born as free as Ca esar,†(1. 2, 104).In this speech Cassius is trying to convey the idea that Brutus is as good as Caesar so that Brutus will be more inclined to join the conspiracy, but Cassius uses the first comparison of Caesar to explain that Caesar is no better than he. His cunning, manipulative nature bleeds through in his very first speech, his arrogance is clearly shown and his motives laid down. Cassius’ jealousy leads to his revulsion of Caesar. Only Caesar’s death being the answer to Cassius’ insecurities. The cunning manipulation Cassius practices affects everybody in the play.Cassius manipulation so purely spoken by Brutus when he proclaims, â€Å"What dangers would you lead me, Cassius/That you would have me seek into myself/ For that which is not in me? †(1. 2, 69-71). Brutus’ jealousy of Caesar had not yet progressed to the level of malevolence, but as Brutus said Cassius spurns him on selfishly to mold him into what benefits him the most. Brut us is troubled at first, unsure what to do, and his odd behavior aggravates Portia, causing her to grieve because of the knowledge she does not know.Once the conspiracy is revealed to her she becomes edgy, and the arrival of Octavius sends her into a fit of stress which ends with her swallowing â€Å"fire. †Caesar’s death is the main source of suffering, but Caesars anguish is not because of his death. His suffering is revealed in the moments before he dies, he utters the most memorable line in history, he cries, â€Å"Et tu Brute? †(3. 1, 85). This is the cause of Caesar’s complete death, the death of not just his body but of his trust.Caesar could handle the betrayal of the other senators, because that is politics, but the betrayal of someone he viewed as a friend, someone he loved, destroyed him. Antony’s speech, causing the most wide spread wave of despair, leads the Romans to exclaim, â€Å"O noble Caesar! / O woeful day! . . . We will be r evenged,†(3. 2, 211-214). Their anger then leads to the suffering of many, even the innocent, as is exampled with the Poet Cinna’s death. The pristine control Cassius prides himself with, slips and turns Cassius into anything but the victor in this war of superiority.After Caesar’s death Brutus becomes the leading face of the conspirators, leaving Cassius without even the pride of that small feat. Brutus becomes the leading face of the conspirators so now Cassius cannot even pride himself with that. When Cassius and Brutus fight, thinking the other has deceived them, Cassius falters, â€Å"Cassius is aweary of the worldâ€â€/ Hated by the ones he loves, braved by his brother/ . . . / Strike as thou didst at Caesar, for I know/ When thou didst hate him worst, thou I lovedst him better/ Than ever thou lovedst Cassius,†(4. , 106-119). Cassius jealousy still remains, despite Caesar’s death. The feeling of unworthiness still runs deep, he feels like he still can’t compare to Caesar and it is tearing him apart. In the end though, through another misunderstanding, Cassius believes that the battle has been lost and his close friend, Titinius has been captured, he exclaims, â€Å"O coward that I am to live so long/ To see my best friend ta’en before my face! †(5. 3, 36-37). Ironically as Caesar has lost his best friend so has Cassius, which leads to his conflicted death.In the end Cassius is the conductor of his own suffering. It was Frye who wisely proclaimed that the tragic heroes seem the inevitable conductors of power, yet they become the both the instrument and victim of the â€Å"divine lighting. †Cassius is seen as the leader of the conspirators leading him to contribute to the vision of the conspirators as a whole, but through his choices he causes the suffering of many including himself. Revenge is bittersweet.
Tuesday, October 22, 2019
Leonardo Davinci Essay Example
Leonardo Davinci Essay Example Leonardo Davinci Paper Leonardo Davinci Paper Leonardo Davinci: Biography and Works Throughout history there have been many people who have affected the way we live today.Some of these people have devised laws, created machines, or sculpted artwork.Leonardo DaVinci is one of these people.He was a painter, sculptor, inventor, musician, architect, scientist, and military engineer. Leonardo was born on April 15, 1452 in the small town of Vinci, near Florence. He was the son of a wealthy Florentine notary and a peasant woman. In 1460 the family moved to Florence, where Leonardo was given the best education. At the age of nineteen he traveled to Florence to be an apprentice in the studio of Verrocchio.While he was there he began his painting career.His most famous pieces of works are The Last Supper, Madonna and Child with St. Anne, Mona Lisa, and Self-Portrait.DaVinci also painted the Battle of Anghiari, the Leda.These two pieces of work are not very famous, but they are the most important. About 1466 he was apprenticed as a studio boy to Andrea Del Verrocchio, the leading Florentine painter and sculptor of his day. In Verrocchios workshop Leonardo was introduced to many activities, from the painting of altarpieces and panel pictures to the creation of large sculptural projects in marble and bronze. In 1472 he was entered in the painters guild of Florence, and in 1476 he was still considered Verrocchios assistant. In Verrocchios Baptism of Christ the kneeling angel at the left of the painting was done by Leonardo. After this part of his life Leonardo moved to Milan where he began working for the duke of Milan. He got this position by writing a letter to the duke stating he could build many things that could be useful to him.During his stay at Milan Leonardo accomplished many thing that would further make him what he has become today which is a great and famous artist. He made one of his famous paintings called the virgin of the rocks which was painted in approximately 1 843. His stay at Milan he produced many painting and many were lost he also made other things such as architectural drawings and models. Around 1500 Leonardo went back to Florence and went to work for the duke of Romagna as the chief architect and engineer. With this position Leonardo joined a group who were to decide on a proper location for the marble statue of David. Although Leonardo produced a small number of paintings, many of which where unfinished, he was still an extraordinary artist. During his early years, his style was closely compared to Verrocchio, but he gradually moved away from his teachers style and began growing on his own expanding the talent he had. Sculpting was a pastime that DaVinci cherished.His two great sculptures are the giant equestrian statue of Francesco Sforza and the monument for Marshal Trivulzio.Both of these sculptors were not finished. Throughout his life he invented many objects.DaVinci did not build many of the things he drew.He compiled all of his drawings in the Codex Madrid.Many people discovered his drawings and created replicas of his works. Leonardo taught and created music. He studied the works of the drum.He was very interested in improving the rhythm of drums.He invented the viola organista which was a piano that had a belt of moving hair that went across the strings.This was the most complicated instrument he created. Leonardo is a contributor to the works of architecture.He devised the arch and how the different parts of the arch could handle different amounts of weight.He also researched how a bar or spring acted when they were under stress.
Monday, October 21, 2019
How Conservatives Would Reform Education
How Conservatives Would Reform Education The biggest obstacle to education reform is the existence of teachers unions. Unions act to protect the interests of teachers at any cost, even at the expense of students. Unions often work to minimize teacher accountability, protect low-quality teachers, and support the unsustainable expansion of retirement and health benefits. Labor unions once played a crucial role in ensuring fairness in the workplace. Unions were initially formed to protect workers against brutal employers who abused laborers, refused adequate breaks and time off, and did not ensure safe working conditions. Labor unions were never really intended for government workers or employees. For the most part, private labor union membership continues to fall as right-to-work reforms grow in strength in many states. When it comes to public sector unions, and specifically teachers unions, conservatives favor putting students needs first once again and ending the union-dominated culture that has prevented educational reforms in public education. As American students continue to lag in key areas and drop-out rates in major cities remain at unacceptable levels, it’s clear that the policies of the past have failed. Teachers have long enjoyed being portrayed as overworked and underpaid public servants who only go into the teaching field â€Å"for the children.†While that may have once been very true, union dominance has changed the this and, perhaps, the chief motivation for entering the profession. Unions have little to do with helping children. When teacher’s strike, it usually hurts the children they claim to have entered the profession for. Teachers arent in education for the money, they will tell us. In reality, unionized teachers typically strike for pay, preventing accountability, and enhancing already generous (and publicly paid) benefits. Support Merit Pay and Promote Standards Conservatives support ending the union-dominated contracts that oppose merit pay and advancement and places longevity of teaching over the quality of teaching. Conservatives support a merit-based system for public school teachers, and holding teachers accountable has been one of the most difficult things to do. Unions oppose most measures to determine whether teachers are effective and work to make it impossible to get rid of those who are not. Education is one of the few fields where a lack of results has no consequences, and length of teaching is of greater importance than the quality of teaching. In general, conservatives would support a bottom-up approach, and these standards would be local and statewide based. Applying the concepts of federalism should apply to education, just as it should for most government-related agencies. Local school districts should have the greatest power to determine effective and acceptable standards without interference from the heavy hand of either a large bureaucratic federal government or unions. Common Core is designed to be a national standards program but is disguised as a voluntary program. Support School Choice Not surprisingly, the biggest obstacle in enacting favorable school-choice legislation has been the opposition of well-funded labor unions. Polls have consistently shown that parents and communities overwhelmingly support school choice. Parents should have the ability to select the school that is the best fit for their child. Unfortunately, protecting the jobs and salaries of government teachers - no matter how ineffective they may be - is the main goal of unions. Unions rightly fear that an open and competitive atmosphere would deplete the ranks of people who would voluntarily send their children to public schools, thus reducing the need for public teachers, and the need for unions themselves. Recent History: The 2012 Chicago Teachers Union Strike In 2012, the Chicago Teachers Union went on strike over pay and accountability. As they forced the cancellation of classes for hundreds of thousands of students – leaving families in a bind – they took to the streets carrying signs about how the strike was for the sake of the kids. While this was untrue, continuing the myth of the abused, underpaid public school teacher is of utmost importance. Hiding behind children is an unique advantage teachers have over other â€Å"public servants†like DMV processors or meter maids. (Imagine the amount of sympathy the drivers license clerk would get over a strike about increasing pay and benefits).​ With an average salary of $76,000, the typical Chicago teacher makes more money than roughly 3/4 of the country. Citing such teacher benefits as weekends off, nights off, long summers, and extended holidays are usually met with cries of â€Å"burnout.†Most jobs have a pretty big degree of burnout and teachers aren’t the only ones who get tired of their jobs and leave for something else. But teachers are special. They work with children. This supposedly makes teachers free from criticism. The major problem with the unions is that it becomes hard to find out who teaches for the children and who is there for the high-end government benefits. Unions have ensured teachers are among the most well-compensated, vacationed, and job-protected workforces in the country, all without true concern for what best helps students.
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