Jesus Castro Essays - Rhetorical Techniques, Style, Fiction

Jesus Castro Eng 1102J Dr. Prinsky 5 May 2000 "Day-Long Day" Title: "Day-Long Day" Abstract: This paper is a critical analysis of Tino Villanueva's poem, "Day-Long Day". It examines the work with regard to its diction, syntax, denotation and connotation, imagery, metaphor and simile, tone, rhyme and meter, allusion, and theme. (8.5 pages; 5 May 2000). Day-Long Day" I Introduction Tino Villanueva's "Day-Long Day" is a remarkable work, for it captures in 34 short lines the anger, frustration, and cruelty of the life of Mexican migrant workers in Texas. The searing heat, the backbreaking and painful work of picking cotton?all of it is here in vivid detail. II Diction "Diction" refers to the choice of words an author uses that distinguishes his "voice" from everyone else's. That is, if you pick up a book by Charles Dickens, you don't have to read very far before you know without looking who the author is?he has a unique style. Much of that style depends on diction, which are the words a writer chooses to use and the way he constructs sentences. In Villanueva's case, he uses many Spanish phrases, so that we know he is a Spanish-speaker. He also uses sophisticated language and striking constructions, so that we know he is educated, even though he is a field hand: "Daydreams border on sun-fed hallucinations, eyes and hands automatically discriminate Whiteness of cotton from field of vision." His choice of the word "discriminate" rather than "choose", as well as the phrase "field of vision", indicate a high degree of intelligence. Whether this is the intelligence of the poet or the field hand is immaterial at this point, for Villanueva has described the scene so vividly that we believe he is one with the other workers. The impact of the poem is not lessened if we find that he is not. III Syntax "Syntax" is the way in which words are arranged to form sentences. Construction is another good indication of intelligence, for it can be used to enhance the meaning of words. In the lines above, Villanueva might have said "...hands and eyes automatically find the cotton in the glare of the sun." Instead, he says "...hand and eyes automatically discriminate whiteness of cotton from field of vision." The words "discriminate" and "field of vision" are very sophisticated and again, indicate a high degree of intelligence at work here. But they are also loaded with other meanings: "discriminate" not only means to choose, it also carries an ugly meaning, as in "discriminate against". Likewise "field of vision" reinforces the image of the workers in the field under the blazing sun. III Denotation and Connotation "Denotation" means the direct and explicit meaning of a word; "connotation" is an indirect reference, additional qualities suggested by a term in addition to the primary meaning (i.e., "politician" has different connotations from "statesman".) In "Day-Long Day", Villanueva uses very little denotation, nor do his words carry different connotations. He works mainly in metaphors, simile, imagery and symbols. IV Imagery Imagery is present when a poet appeals to our five senses. Imagery also includes such things as the sensations of heat and pressure. In this work, the most powerful image, the dominant one, is the heat. It is mentioned over and over again, either directly or indirectly, as: "sun-fed hallucinations", "Un Hijo del Sol," "sweat day-long dripping", "sun blocks out the sky, suffocates the only breeze", "summer-long rows of cotton", "sweat-patched jeans", "the blast of degrees", "sweltering toward Saturday", "the day-long day is sunstruck." The entire poem is both a hymn to the sun and a curse at it. V Metaphor and Simile More definitions: a metaphor is a figure of speech which compares two incompatible things without the use of a connective term; a simile compares things of different classes through the use of a connector such as "as", "like" "seems" or others. "My love is like the red, red rose" is a simile; "the curtain of night" is a metaphor. I will admit that similes and metaphors are tricky little devils to catch. In this work, the one that stands out most clearly for me is "third-generation timetable." This is a linking of two entirely incompatible terms. "Third-generation" refers to a family, while a "timetable" is a schedule, most often used in connection with finding out the times of trains. Here, I believe he is saying that the

Ethical Values Essay Sample

Ethical Values Essay Sample Essay on Moral Values and Ethics Valuing the life, safety, and the presence of other person is important because it means that you are respecting ethical values of every person, animal, or a property in any way. This is a practice that allows an individual to consider their values to be always respected to preserve their dignity and integrity at all times. The essence of value is important to ensure that there are no rights that are violated because every organism or material in our society deserves to be respected and protected. Associating ethical values to a person beliefs and actions would mean that it enhances the discipline of a person by portraying a role model to other groups regarding their respective behavior. This is a way to improve how we treat and respect each other to prevent conflicting interest. One of the major ethical values is to do better or provide something beneficial to the interest of other individuals. This can be applied by allowing other individuals to experience safety that they must have to adhere with their personal or professional affairs. The principle of beneficence such as doing something that benefits others individuals are an important ethical value that can be applied to other individuals. This is to ensure that their needs are always addressed and their safety is secured by anyone who wants to prevent any stress, hazards, and risks. The ethical value of respecting the law is an important structure that should be followed by every individual in our community. The reason behind is that following the policies and rules that prevent anyone from being apprehended such as violations might risk the rights and safety of other individuals or groups. The principle of veracity is an important ethical value because it corresponds to the application of truth. This is because each individual has the right to know the truth, especially if it involves their personal space. The truth reveals an actual scenario that displays a realistic view of acknowledging something that is important to a person’s dignity. Equality succeeds an ethical value because it responds to a fair treatment of a person, group, or an organization towards something that is important to their practice and belief. Every person has the right to be treated fairly as a way to generate a diverse cultural and social environment to prevent ethical and legal consequences by the authorities. Respecting the person’s demographic status such as with regard to their age, race, sexual orientation, gender, and social classification is a clear example on how the society should maximize the role of equality and equity at all times. Valuing ethics is a social responsibility for every individual or group because it corresponds to the law and policies that should be always respected in any way possible. If the value of ethics is violated due to the infliction of harm towards other individuals, this means that there is a threat of life or injury. Damage to properties is one example on how ethics is violated because it creates an unpleasant consequence to the environment of the owner. This is why there are law enforcement agencies that are always on alert for any violations committed by a person or group towards others. This is to ensure that the quality of life is always respected as well as the sanctity of their existence is preserved through the application of the law at all times (Freemont Kitney, 2012). Reference Freemont, P. F. Kitney, R. I. (2012).  Synthetic Biology. New Jersey:  World Scientific.  ISBN  978-1-84816-862-6.

Mini project Essay Example | Topics and Well Written Essays - 2500 words

Mini project - Essay Example ..8 Competence and qualification of the teacher†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..8 Student’s factor that affect effectiveness of learning†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.9 The level of the student’s memory†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 Student’s practice†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..9 Engagement of the student with real life situations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.9 Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.11 References list†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..12 Questionnaire to the respondents†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦13 Questionnaires coding†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦14 What factors are important to UEL unde... In learning, ones knowledge capacity is increased, there are some tendencies of changing of beliefs, behaviors considering the lessons learnt. It is not just anybody who learns about something get the experience and the skills. This calls for an effective learning from the learner. Many have learnt but they have not benefited from the learning. What might have caused it, is it they did not learn effectively or they were not lucky. There are various notions about his and many reaches have been done about the topic and every research tends to come with the best ways to get a lesson out of learning. However, the basic reason why people tend to fail to get the best out of learning is because they did not learn effectively. One may wonder what is effective learning. Everybody has a different perceptive when it comes to effective learning. However, all the different perspectives of effective learning come from the different factors that affect effective learning. This paper tries to consid er these various factors those UEL undergraduate students consider to be the ones that leads to effective learning. The research question wishes to identify the various factor that leads to effective learning, and if these factors are determined by age, the school, or the students. As part of the objectives, the research wishes to put up together these various factors so that UEL students can get the best out of their learning. Methodology The research employed sampling design which is a definite plan for obtaining a sample of a given population. In the sampling design, probability sampling will be used where every item in the population has an equal chance of inclusion in the sample. Among the reasons for

The absorption and contribution income statements Essay

The absorption and contribution income statements - Essay Example Companies tend to have a need to produce different income statements since different details accrue on each of the statements. In other scenarios, the activities of a business entity may prompt the production of multiple income statements. The reason may be due to the kind of sourcing of the funds and the types of activities and programs that the company undertakes. The user of different income statements is also dependent on the immediate goal of the income statement. Some of the objectives that lead to different losses in profit accounts are the different goals the company may target. They include stablishing the past performance of the business entity, assisting in the future prediction of the future performance of the company or the assessment of the future capability of performance of a particular business entity.  The break-even analysis explains the point in time whereby an operation or a business activity generates no profit and incurs no loss. The analysis is important in establishing the earning impact that a particular marketing activity creates in a specific business activity. An example is the carrying out a break-even analysis after the advertisements of a particular commodity after prior entrance in the market. The analysis can show the differences in periods of supply and the improvement, stagnation or the successive failure of the product advertisement venture. The analysis thus helps managers to establish the diversities that attribute the relationship between sales, costs plus the resulting profits.     

Juvenile Offenders Essay Example | Topics and Well Written Essays - 1000 words

Juvenile Offenders - Essay Example As the discussion outlines from a cost-benefit point of view, it makes sense to terminate the probation period. There are many costs associated with running intervention programs such as probation. Evidence shows that the defendant has reformed and is no longer a threat to the society. An early release will help reduce the costs associated with monitoring him during the probation period. It is therefore sensible to allow the defendant to integrate into the community and use the available resources to help other individuals through such intervention programs. The damages caused by the defendant are quite enormous, but these costs cannot be compared to the overall costs incurred by tax payers in financing such programs. By releasing the defendant, the court will send a message to the entire country and the world on the importance of saving costs through early termination of probation. There are many juvenile offenders who might be in a similar situation, and if this is applied to all, the country will save on these costs. This study highlights that the defendant, being only a 17-yealr old boy, is yet to complete school and start building his life. It is the desire of every citizen to see young men and women grow into mature and responsible adults. Termination of the probation period will help in achieving this. It will give the defendant enough time for his studies, and engage in income generating activities. However, by keeping him on probation, the defendant wastes precious time doing community service and other probation-related activities. Under the current circumstances, the probation period already served by the defendant appears to have yielded the desired result, and therefore it is important to allow him to build his life.

The roles and objectives of AASB

The roles and objectives of AASB The AASB is hardly an independent standard setting body. Its policies and activities are subjected to the dictation and supervision by at least two big brothers the IASB and the FRC, not to mention the ASIC. A critical evaluation of this statement has been done in the light of the present accounting regulatory environment in Australia. This study had a detailed analysis within the concerned Government websites of Australia, annual reports, journal and documents. This paper will discuss the various roles and objectives of AASB as an accounting standard setting body and its relationship to FRC, IASB and ASIC in achieving its task. Finally helps to reach a conclusion whether agree or not to agree with the above statement. The Australian Accounting Standard Board (AASB) AASB is an independent Australian Government agency under the Australian Securities and Investments Commission Act 2001. It has responsibility for the development of accounting standards for application by companies and by other entities in the private and public sectors, and for the development of Statements of Accounting Concepts. (Lundqvist k, 2003) AASB (2009, pp 23-24) in the Annual report 2009, describes the function, mission, vision and objectives of AASB Statutory functions of AASB: To develop a conceptual framework for the purpose of evaluating proposed standards; To make accounting standards under section 334 of the Corporations Act 2001; To formulate accounting standards for other purposes; To participate in and contribute to the development of a single set of accounting standards for worldwide use; To advance and promote the main objects of Part 12 of the ASIC Act, which include reducing the cost of capital, enabling Australian entities to compete effectively overseas and maintaining investor confidence in the Australian economy. Vision of AASB To be recognised as a global centre of excellence, delivering a truly distinctive contribution to the development of high-quality financial reporting standards. Mission of the AASB To develop and maintain high-quality financial reporting standards for all sectors of the Australian economy To contribute, through leadership and talent, to the development of global financial reporting standards and to be recognised as facilitating the inclusion of the Australian community in global standard setting. The major standard-setting objectives of the AASB, as set out in its 2006-07 annual report, are to: issue Australian versions of International Accounting Standards Board documents; produce standards that treat like transactions consistently; significantly influence the development of International Financial Reporting Standards; identify areas requiring fundamental review and introduce standards to cover those areas; and promote globally consistent application and interpretation of accounting standards. The Standard-Setting Process The following  diagram  is a simplified view of  the standard-setting process. Organisational Structure The following  diagram  shows the relationships between other bodies and the AASB. Source: Adapted from AASB (2009) As an independent standard setting body, AASB is responsible for the development of accounting standards for application by companies and by other entities in the private and public sectors, and for the development of Statements of Accounting Concepts. (Lundqvist k, 2003) The policies and activities of AASB are subject to the supervision of an advisory body, FRC. AASB implemented the broad strategic direction from FRC to adopt  International Accounting Standards Board  (IASB) standards for financial reporting Financial Reporting Council (FRC) FRC (2009) in its website makes a broad understanding on its responsibilities, functions and objectives. The Financial Reporting Council (FRC) is a statutory body under the Australian  as amended by the Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004. FRC is responsible for providing broad oversight of the process for setting accounting and auditing standards as well as monitoring the effectiveness of auditor independence requirements in Australia and giving the Minister reports and advice on these matters. Responsibilities of FRC on accounting standard setting functions: appointing the members of the AASB (other than the Chairmen); approving and monitoring the AASBs priorities; business plans; budgets; and staffing arrangements (including level, structure and composition of staffing); determining the AASBs broad strategic directions; giving the AASB directions, advice or feedback on matters of general policy and on the AASBs procedures; monitoring the development of international standards that apply in major international financial centres; furthering the development of a single set of accounting standards for world-wide use with appropriate regard to international developments; promoting the continued adoption of international best practice accounting standards in the Australian accounting standard setting processes if doing so would be in the best interests of both the private and public sectors in the Australian economy; monitoring: the operation of accounting standards to assess their continued relevance and their effectiveness in achieving their objectives in respect of both the private and public sectors of the Australian economy; the effectiveness of the consultative arrangements used by the AASB seeking contributions towards the costs of the Australian accounting standard setting processes; monitoring and periodically reviewing the level of funding, and the funding arrangements, for the AASB Objectives of the FRC in relation to Accounting standards The FRC operates within a framework set out in the ASIC Act. Main objectives are: Accounting standards should require the provision of information that: allows users to make and evaluate decisions about allocating scarce resources; assists directors to discharge their obligations in relation to financial reporting; is relevant to assessing performance, financial position, financing and investment; is relevant and reliable; facilitates comparability; and is readily understandable. Accounting standards should facilitate the Australian economy by reducing the cost of capital and enabling Australian entities to compete effectively overseas. Accounting should facilitate the Australian economy by having accounting standards that are clearly stated and easy to understand. Accounting standards should maintain investor confidence in the Australian economy, including its capital markets. Functions and Objectives of FRC clarifies its limitations on standard setting. According to Leo et.al (2008, pp 16) FRC has the power to do all things necessary to perform its functions, including establishment of committees and advisory groups. In particular FRC has to ensure that standards set by AASB are in harmony with standards established in international level so that there is no competitive disadvantage overseas for Australian businesses. To ensure that AASB as an independent standard setter there is a provision under the ACT that expressly limits the FRCs ability to become involved in the technical deliberations of the AASB. It provides that the FRC does not have power to direct the AASB in relation to the development, or making, of a particular standard, or to veto a standard formulated or recommended by the AASB .(FRC,2009) Bowrey G (2007) in his article has a significant argument on the independence of AASB. In ASIC Act 2001 the role of the FRC could be summarised as providing broad oversight for setting accounting standards in Australia. Indeed section 225 of the ASIC Act 2001 outlines that the FRC does not have the ability to be become involved in the technical deliberations of the AASB, nor does it have power to direct the AASB in the development of a particular standard and nor does the FRC have the power to veto a standard made or recommended by the AASB. These limitations placed on the FRC are to ensure the independence of the standard setter. The notion of independence of the AASB is eroded by the fact of direct control on the appointment of the members. The notion of independence is even further eroded because the FRC sets the AASBs priorities, its business plans, budgeting and even it staffing arrangements. The government through department, Treasury, has financial and operational control of the FRC and in turn the AASB. In this article again question of independence arises where, the budgets of all government organisations go through a significantly in-depth evaluation process through the Senate Estimates. So even though the FRC sets the AASBs budget, before any money is provided the budget estimates need to go through the senate for approval. So how is it possible for the AASB to be independent? The fact that current and potential government (opposition) members have the power to decide for what and how much to fund the board certainly supports the argument about the lack of independence. There doesnt appear to be any independence on the contrary the AASB seems to be highly dependent on both FRC and the Parliament. The argument in this article ended without reaching a specific conclusion as there is specific legislation this government has enacted to ensure there is independence in the accounting standard setting process. Hockey J (1999) in his speech addressing to the Group of 100 Executive Dinner Meeting in Sydney suggested that the FRC might have too much power and too much control over the standard setter. He said that even though 225 of the ASIC Act 2001placed some limitation over FRC the new AASB, though independent, will be fully accountable to the FRC in much the same way that the UK Accounting Standards Board is to the UK Financial Reporting Council and the US Financial Accounting Standards Board is to the US Financial Accounting Foundation. Under a strategy adopted by the Financial Reporting Council [1] in July 2002, the Australian Accounting Standards Board (AASB) is obliged to work towards the full implementation of the International Accounting Standards (IAS) (now known as International Financial Reporting Standards (IFRS) [2]) in Australia.(Hay A, 2004). The primary objective of the new accounting standards is the expected efficiency of the capital markets that will arise from the existence of a set of globally acceptable accounting standards that result in high quality comparable and transparent financial reporting. In short, an objective of the harmonisation of international accounting standards is a worldwide effort to restore confidence in corporate reporting and create a free flow of capital worldwide. A second objective is the facilitation of cross border comparison of accounts by investors, leading to a reduced cost of capital for Australian companies and assisting them to raise capital or list overseas. From this it is clear that IASB is not directing to adopt any standard but it is for the efficiency of capital market and for a reduced cost of capital AASB does so. In an article, Brown AM et.al (2007) consider AASB, as one of the operating bodies of FRC which does the functions of FRC.In this article it is said that FRC oversees the activities of AASB and has no technical role on the standard setting . In adoption of international accounting standards when started from 2005 FRC said that the Australian Accounting Standards Board would decide the appropriate time at which future amendments to those standards would be made law in Australia. (Tom, R 2006).This also an indication of the AASBs independence in standard setting and the amendments of those standard set. The  International Accounting Standards Board  (IASB) The  International Accounting Standards Board  (IASB) is an independent, privately-funded accounting standard-setter based in  London, England. The IASB is committed to developing in the public interest, a single set of high quality ,understandable and enforceable global accounting standards that require transparent and comparable information in general purpose financial statement .In addition IASB cooperates with national accounting standard setters o achieve convergence in accounting standards around the world.( Leo et.al (2008, pp 21)) IASB as an independent, private-sector body develops and approves International Financial Reporting Standards. The IASB operates under the oversight of the International Accounting Standards Committee Foundation. The IASB was formed in 2001 to replace the International Accounting Standards Committee. IAS Plus International Accounting Standards, explains the objectives of IASB To develop, in the public interest, a single set of high quality, understandable and enforceable global accounting standards that require high quality, transparent and comparable information in financial statements and other financial reporting to help participants in the worlds capital markets and other users make economic decisions; To promote the use and rigorous application of those standards; To fulfil the above objectives and, to take account of, as appropriate, the special needs of small and medium-sized entities and emerging economies; and To bring about convergence of national accounting standards and International Accounting Standards and International Financial Reporting Standards to high quality solutions. Adoption of IASB Standards by AASB Adoption of IASB Standards by AASB is explained by AASB(2009) in its website. AASB made Australian equivalents to International Accounting Standards Board (IASB) standards on 15 July 2004. The overall approach of AASB is to adopt the content and words of IASB standards, accommodating the Australian legislative environment with only the words being changed. Main focus of IASB is on for-profit entities whereas AASB is responsible for setting accounting standards for all types of reporting entities. Suitably identified additional text, is included in the AASB standards to deal with those limited cases where there is a need to have different or additional requirements for not-for-profit entities. These additions do not impact on the requirements in relation to for-profit entities There are circumstances in which a not-for-profit entity complying with the Australian equivalents to the IASB standards will not be able to simultaneously comply with the IASB standards because the additional requirements for not-for-profit entities are inconsistent with the IASB requirements. In some cases, existing AASB standards contain helpful commentary that is not included in the equivalent IASB standards. The AASB retains this commentary as guidance that is not part of the standards where it is considered to be of benefit to users of AASB standards and provided it does not contradict the content of Australian equivalents to IASB standards. Thus AASB is aiming for the highest quality financial reporting in adopting IASB standards. Australian Securities and Investments Commission (ASIC) According to ASIC(2009) ,ASIC is Australias corporate, markets and financial services regulator, which is an   independent Commonwealth Government body set up under and administer the Australian Securities and Investments Commission Act (ASIC Act), and carry out most of work under the Corporations Act. ASIC ensures that Australias financial markets are fair and transparent, supported by confident and informed investors and consumers. ASIC regulate Australian companies, financial markets, financial services organisations and professionals who deal and advise in investments, superannuation, insurance, deposit taking and credit. ASICs Statutory Role and Responsibilities Cameron A (2000) discuss the role and responsibilities of ASIC ASICs role in the financial reporting system is not well understood Responsibilities and Obligations in regard to financial reporting imposed on ASIC by the Corporations Law are as follows Monitoring and enforcing compliance with financial reporting requirements of the Law, including the accounting standards. Powers to exempt companies from the requirements of Accounting Standards and other provisions of the Law, and to modify the application of the Law. Relationship Between ASIC and the AASB ASIC is in full support of the AASBs standard setting process. Both agencies share information and regulatory concerns. ASIC gives information of concerns of accounting practices that come to their attention under their activities and ensures that the Board is aware of the views on their proposals for new standards and revisions to existing ones, as market regulator. All contributions made by ASIC have to be considered by the Board on making a final decision on Standards. (Cameron A, 2000) ASICs role is to contribute to the development of high quality standards to promote market integrity generally, and to enforce the individual Standards made by the Board. Even though ASIC does not have authority to establish or veto accounting standards, ASIC does have the power to exempt or modify them. ASIC also develops policy on applying financial reporting requirements of the Law in new and problem areas. For example, development of transitional reporting requirements of building societies, credit unions and friendly societies. Functions under  Australian Securities and Investments Commission Act 2001  (ASIC, 2009) Maintain, facilitate and improve the performance of the financial system and entities in it Promote confident and informed participation by investors and consumers in the financial system Administer the law effectively and with minimal procedural requirements Enforce and give effect to the law Receive, process and store, efficiently and quickly, information that is given to us Make information about companies and other bodies available to the public as soon as practicable. Conclusion To conclude the above statement can be agreed only to some extent .The statement specifies the activities of AASB are under the supervision of FRC, and it is the function of FRC to oversee the process of setting accounting standards, but the Act has placed limitations on FRC to ensure the independence of the standard setter.AASB aims for the high quality financial reporting in adopting IASB standards. The role of ASIC is to contribute towards the development of standards by AASB.In short, the combined effort of the bodies will help develop and maintain high-quality financial reporting standards for all sectors of the Australian economy

Freedom of speech :: essays research papers

Do Americans take the First Amendment for granted, or use it, as a clutch to say what they feel is appropriate. The First Amendment states that Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances. (Siegel 3) But what is Freedom of Speech? It is our ability to say what we want, when we want and to whom we want? But there are even restrictions on what we want to say for example a person cannot yell fire in a crowded movie theater. Like all situations there will be persons to disagree? The past presidential election put the nation in an uproar, as do all elections. But, non as controversial as this one. In this election the issues that were addressed split the county in two, half of the country having liberal views and the other half having conservative views. That was mainly the focus of the entire campaign. What is being liberal or being conservative? Liberals favor gradual reform, especially political reforms that extend democracy, distribute wealth more evenly, and protect the personal freedom of the individual. On the other end of the spectrum, conservatives are in favor of preserving the status quo and traditional values and customs, and against abrupt change(msn. Encarta) This seems to make Americans look weak to the rest of the world. That we don’t even have a common ground on the issues of the nation . This great nation that is seen as the mother country to the rest of the world is spilt right down the middle with labels that divide people. And that’s where it really gets ugly. Will Americans ever put these labels aside and come together so that America can be a better place to live? By being a graduating senior looking at the nation as either being liberal or conservative has made me really take a look at myself and my beliefs on the issues .

Impact of Electronic Media Advertising

Some examples of electronic media can be television, radio, and Internet. Consumerism can be defined as a fact or practice of an increasing consumption of goods. Since the beginning of society has relied on advertising to publicly promote a product or a specific service. Advertising has impacted consumers in many different ways. People believe that advertisements brainwashes the consumer into purchasing unnecessary items. Other people believe that advertising does not sell any products, but it will convince the people who desire certain product to purchase it.Advertisements affect sports as well, without companies sponsoring these events they would disappear due to lack of funding. Advertising Is everywhere People see celebrities In their new trendy outfits on TV shows or commercials and want to Imitate their fashion statement. Health and weight Is another trend that the electronic media uses to reach the public. A large amount of celebrities Americans seen on television shows or mov ies are in a perfect shape.This role makes an important impact on American culture because it makes Americans think that the celebrities seen in music videos or movies are the body shape everybody should be. People today are also gaining new outlooks towards situations or people. Americans are watching television shows called â€Å"reality shows. † These shows are letting Americans see how celebrities behave in their daily lives. In some ways this shows are causing Americans to think and act differently of what they thought a celebrity live should It be.Americans are Imitating these attitudes that before middle and poor Americans would not know. Electronic media has propagated new trends that Americans would never thought It could It exist such as Internet blobbing, online shopping, and cell phone testing. Internet blobbing Is In the popular American culture. Most Americans use some kind of blob web page to communicate to his friends or any one that wants know about them. Blo bbing can be used as an advertisement. Celebrities use blob pages such as twitter to promote a new movies or just a product they use.Online shopping has become a trend in the past 10 years for the popular culture. Online shopping has given the consumer the convenience to decide if he or she wants the item ship or pick it up at the store. Testing was not even a word back 15 years ago and in the present time is a large trend in pop culture. Testing is being used to communicate with friends and business also used his to trend in a form of advertisement to companies and television shows. Television shows use testing as way to promote their businesses.A famous show call American Idol use testing to decide what contesters should be eliminated or stay on the competition. These three trends have an Impact on American views and values concerning consumerism and work. The Consumerism causes these trends to promote over ten world For example, elegant would not work walkout consumerism. The soc iety is the main reason the chain keeps moving and advertising works well for companies or television show such as American idol. These trends also have an impact when speaking of work.For example, online shopping has caused some problems of unemployment because it reduces the personal customer service that a salesperson can bring to the customers. The impact of electronic media advertising on consumerism make Americans have a reaction to purchase or not products offered in media. Electronic media has developed new trends in the popular American culture and has an impact in Americans' views and values in consumerism and work. The trends have increased consume of products by Americans, and work has unemployment problems cause by the technology.

Carbohydrate-electrolyte sports drinks- do they enhance athletic performance The WritePass Journal

Carbohydrate-electrolyte sports drinks- do they enhance athletic performance Introduction Carbohydrate-electrolyte sports drinks- do they enhance athletic performance Introduction  Aim of Sports Drinks  Types of Sports DrinksStudies on Carbohydrate-Electrolyte Sports DrinkConclusionReferences:Related Introduction All athletes, whether it be trained or untrained, should ingest fluids before, during and after training or competition in order to achieve optimal euhydration. Fluids are required to prevent dehydration (loss of 2% body weight) and excessive electrolyte loss which leads to impaired exercise performance, fatigue and physiologic function, with 3% dehydration increasing the risk of developing an exertional heat illness (e.g. heat cramps, exhaustion or heat stroke (Casa, 2000). Fluids also provide a carbohydrate source to prevent the depletion of the body’s stores (Maughan 1994) – thus the composition of fluids is crucial. The amount and rate of fluid replacement will depend on a variety of factors – individual athlete’s sweat rate; exercise duration; exercise intensity; environmental factors; acclimatization state and the sport dynamics for example opportunities to drink and access to fluids (Casa, 2000). The absorption of fluid into the body depends on the speed at which it is emptied from the stomach and the rate at which it is absorbed through the walls of the small intestine. The higher the level of fluid in the stomach, the more gastric emptying is encouraged.   Aim of Sports Drinks Sports drinks aim to provide a number of different functions including provision of substrate, prevention of dehydration, electrolyte replacement, pre-exercise hydration and post-exercise rehydration (Maughan, 1998). The functional characteristics of a sports drink can be manipulated by altering the different variables which include carbohydrate content: concentration and type; osmolality; electrolyte composition and concentration; flavouring components; and other active ingredients (Maughan, 1998). Composition of Sports Drinks The major components of sports drinks are carbohydrates and electrolytes. Evidence suggests that the only electrolyte that should be added to sports drinks is sodium (Maughan, 1994). Sodium does not have a direct impact on physical performance but has a number of essential functions including maintaining plasma osmolality (Below et al, 1995), encouraging voluntary fluid intake (Passe, 2001) and reducing urine output (Vrijens Rehrer, 1999). Present in small amounts, sodium helps to quicken the rate of gastric emptying and increases the rate of fluid absorption into the intestine. Sodium concentration in sweat and plasma are 10.0-70.0mEq/l and 135.0-148.0mEq/l respectively (Latzka Montain, 1999, Costill, 1984). Athletes have a sweat rate of around 1litre/hour during exercise which increases in higher temperatures (Brouns F Kovacs E). It is important to remember that sweat rates and sweat electrolyte content vary between each individual athlete (Sawka, 2007). Carbohydrates are the ma in energy source during exercise and are stored as glucose in the liver and muscles. Consuming sports drinks containing a carbohydrate source helps to maintain the body’s glycogen stores and prevent glucose levels from falling too low. However, high concentrations of carbohydrate in the drink slow the rate of gastric emptying (Merson el al, 2002).   Types of Sports Drinks There are three types of sports drinks, all of which contain various levels of fluid, carbohydrates and electrolytes (usually 10-25mmol/l of Sodium) – (i) Isotonic drinks contain fluid, electrolytes and 6 to 8% of a carbohydrate source. These empty from the stomach at a rate similar to water and quickly replace fluids lost by sweating and supply a boost of carbohydrate. Isotonic drinks are the drink of choice for most athletes for example in middle and long distance running and team sports. In the Position Stand by the American College of Sports Medicine Position 2007, isotonic drinks are recommended for events lasting longer than one hour .(ii) Hypotonic drinks contain fluid, electrolytes and a low level of carbohydrate and quickly replace fluids lost by sweating. This is suitable for athletes who need fluid without the boost of carbohydrate e.g. jockeys and gymnasts. A study by Bonneti and Hopkins 2010, found that the ingestion of a hypotonic drink enhanced performance simil ar to that of an isotonic drink, suggesting that hypotonic drinks may be the preferred option for endurance performance of longer than an hour. More evidence is needed to prove this, but it seems that water is absorbed into the intestine more rapidly when using a hypotonic drink over an isotonic drink ( Bonneti Hopkins 2010) (iii) Hypertonic drinks contain fluid and high levels of carbohydrate. They are used to supplement daily carbohydrate intake to meet energy demands, particularly in ultra distance events were high levels of energy are required. They need to be used in conjunction with isotonic drinks to replace fluids. Studies on Carbohydrate-Electrolyte Sports Drink In an area of on-going research, many studies have been conducted with carbohydrate-electrolyte sports drinks and their effects on performance. Table 1 summarises the effect of these drinks when compared with placebos. Studies lasting longer than one hour, with the addition of carbohydrate to the drink, have shown to increase performance (Coyle, 2004). Events lasting less than one hour have shown to have no need for carbohydrate electrolyte sports drinks (Bonen et al 1981, Powers et al 1990).   However, a study by Murray et al 1989, found that drinks containing 8-10% carbohydrate delayed fluid absorption and gastric emptying whilst drinks containing 6% carbohydrate solution enhanced exercise performance after 1 hour.   When comparing a 15% carbohydrate-electrolyte solution to a 2% carbohydrate-electrolyte solution in a hot climate, it is in fact the 2% solution that increased performance and prevented fatigue (Galloway Maughan). There has been numerous studies conducted with hig h carbohydrate content solutions (above 10 %,) but this amount of carbohydrate content should ideally be used in carbohydrate loading only and not when looking to increase performance. Conclusion There is clear evidence that drinks, containing an energy source in the form of a carbohydrate and an electrolyte, have beneficial effects for athletes and improve performance (Convertino et al, 1996; Casa 2000) provided exercise duration is long enough to allow empting of the drink from the stomach followed by absorption into the intestine (Shirreffs, 2003).   It is important to remember, that every individual is different, and what suits one person in a given situation may not suit another, therefore customized fluid replacement programmes are advised (Maughan 1993). References: Below PR, Mora-Rodriguez R, Gonzalez-Alonso J Coyle EF (1995) Fluid and carbohydrate ingestion independently improve performance during 1 h of intense exercise. Medicine and Science in Sports and Exercise 27, 200–210. Bonen A, Malcolm SA, Kilgour RD, MacIntyre KP Belcastro AN (1981) Glucose ingestion before and during intense exercise. Journal of Applied Physiology 50, 766-71. Bonetti DL Hopkins WG (2010) Effect of Hypotonic and Isotonic Sports Drinks on Endurance Performance and Physiology. Sportscience 14, 63-70. Brouns F Kovacs E (1997) Functional drinks for athletes. Trends in Food Science Technology 8, 414-420. Cade R, Spooner G, Schlein CA, Pickering M Dean R (1988) Effect of fluid, electrolyte, and glucose replacement during exercise on performance, body temperature, rate of sweat loss, and compositional changes of extracellular fluid. Journal of Sports Medicine 12, 150-6. Casa DJ (2000) National athletic trainer’s association position statement: fluid replacement for athletes. Journal of Athletic Training 35, 212-224. Converertino V, Armstrong L, Coyle E, Mack G, Sawka M, Senay L Sherman W (1996) American college of sports medicine position stand: exercise and fluid replacement. Medicine and Science in Sports and Exercise 28, I-vii. Costill DL (1984) Sweating: its composition ad effects on body fluids. Annals of the New York Academy of Science 301, 160-174. Coyle EF (2004) Fluid and Fuel Intake during exercise. Journal of Sports Science 22, 39-55. Davis JM, Lamb DR, Pate RR, Slentz CA, Burgess WA Bartoli WP (1988) Carbohydrate-electrolyte drinks: effects on endurance cycling in the heat. American Journal of Clinical Nutrition 48, 1023-30. Galloway SDR Maughan The effects of substrate and fluid provision on ermoregulatory and metabolic responses to prolonged exercise in a hot environment. Journal of Sports Science 18, 339-351. Latzka WA Montain SJ (1999) Water and electrolyte requirements for exercise. Clinics in sports medicine 18, 513-524. Maughan RJ (1993) Fluid replacement in sport and exercise – a consensus statement. British Journal of Sports Medicine 27, 34. Maughan RJ (1994) Fluid and electrolyte loss and replacement in exercise. In Oxford Textbook of Sports Medicine, pp82-93 [M Harries, C Williams, WD stanish LL Micheli editors]. Oxford: Oxford university press. Maughan RJ (1998) The sports drink as a functional food: formulations for successful performance. Proceedings of the Nutrition Society 57, 15-23 Merson SJ, Shirreffs SM, Leiper JB, Maughan RJ (2002) Changes in blood, plasma and red cell volume after ingestion of hypotonic and hypertonic solutions. Proceedings of the Nutrition Society. Millard-Stafford M, Rosskopf   LB, Snow TK Hinson BT (1997)Water versus carbohydrate-electrolyte   ingestion before and during a 15-km run in the heat. International Journal of Sports Nutrition 7, 26-38. Murray R, Seifert JG, Eddy DE, Paul GL Halaby GA (1989) Carbohydrate feeding and exercise: effect of beverage carbohydrate content. European Journal of Applied Physiology 59, 152. Passe DH (2001) Physiological and psychological determinants of fluid intake. In Sports Drinks: Basic Science and Practical Aspects, pp45–87 [RJ Maughan, R Murray editors]. Boca Raton, Florida: CRC Press. Powers SK, Lawler J, Dodd S, Tulley R, Landry G Wheeler K (1990) Fluid replacement drinks during high intensity exercise: effects on minimising exercise-induced disturbances. European Journal of Applied Physiology 60, 54-60 Sawka MN (2007) Position Stand: Exercise and Fluid replacement. American College of Sports Medicine, 377- 390. Shirreffs SM (2003) The Optimal Sports Drink. Schweizerische Zeitschrift fur Sportmedizin und Sporttraumatologie 51, 25-29. Tsintzas K, Liu R, Williams C (1993) The effect of carbohydrate ingestion on performance during a 30-km race. International Journal of Sports Medicine 3 127-39. Vrijens DM, Rehrer NJ (1999) Sodium-free fluid ingestion decreases plasma sodium during exercise in the heat. Journal Applied Physiology 86,   1847–1851.

Develop a Complete Student Code of Conduct

Develop a Complete Student Code of Conduct Many schools incorporate a student code of conduct that they expect their students to follow. It should mirror the overall mission and vision of the school. A well-written student code of conduct should be simple and cover basic expectations that each student should meet. It should entail the essential elements that if followed will lead to student success. In other words, it should serve as the blueprint that allows every student to succeed. A well-written student code of conduct is simple in nature including only the most critical expectations.   The needs and limiting factors in each school are different. As such, schools must develop and adopt a student code of conduct that is tailored to their specific needs.   Developing an authentic and meaningful student code of conduct should become a school-wide effort that involves school leaders, teachers, parents, students, and community members. Every stakeholder should have input as to what should be included in the student code of conduct. Providing others a voice leads to buy-in and gives the student code of conduct more authenticity. The student code of conduct should be evaluated every year and changed whenever it is necessary to fit the ever-shifting needs of the school community. Sample Student Code of Conduct While attending school during regular hours or during school-sponsored activities, students are expected to follow these basic rules, procedures, and expectations: Your first priority at school is to learn. Avoid distractions that interfere with or are counter-intuitive to that mission.Be in the assigned place with appropriate materials, ready to work at the designated time that class begins.Keep hands, feet, and objects to yourself and never intentionally harm another student.Use school appropriate language and behavior at all times while maintaining friendly and courteous behavior.Be polite and respectful to everyone including students, teachers, administrators, support staff, and visitors.Follow individual teacher instructions, class rules, and expectations at all times.Do not be a bully. If you see someone being bullied, intervene by telling them to stop or immediately report it to school personnel.Do not become a distraction for others. Give every other student the opportunity to maximize their potential. Encourage your fellow students. Never tear them down.School attendance and participation in class are an essential part of the education al process. Regular attendance at school is necessary for student success. Furthermore, it allows students to achieve the maximum possible benefits from their educational experience. All students are encouraged to be present and prompt. School attendance is the responsibility of both parents and students. Represent yourself in a manner that you will be proud of in ten years. You only get one opportunity to get life right. Take advantage of the opportunities you have at school. They will help you be successful throughout your life.

US-EU Relations Essay Example | Topics and Well Written Essays - 1000 words

US-EU Relations - Essay Example Except for the wars after the separation of Yugoslavia, a spot removed from the concerns of most Europeans, arrangements and bargain have determined all intra-European question for more than 50 years. The nations of Europe have lost the propensity of considering war. The United States, by complexity, is a worldwide force. It works in parts of the world, strikingly the Mideast, where arrangement, bargain, and peace do not predominate. America need to play by the nearby governs to secure its diversions in spots like the Mideast, along these lines discovers war a more conceivable strategy than the Europeans do. Since the Europeans see no compelling reason to go to war to secure their premiums, they have not put resources into the intends to do so (Michael Mandelbaum 2). Furthermore, because they need usable military strengths, they do not need critical worldwide issues to be settled by the utilization of power, for that would lessen their impact. While the hesitance to go to war influences European nations overall, France and Germany have their specific purposes behind restricting an American-headed war against Iraq. French resistance is focused around patriotism. The German position on the war originates from a strain of pacifism in German popular assessment, itself a legacy of the heartbreakingly forceful German outside arrangements in the first 50% of the twentieth century. Ending up in an unstable political position before a year ago general race, Chancellor Gerhard Schroeder turned out contrary to the war against Iraq. It was a method for assembling radical notion for the benefit of his constituent prospects (Michael Mandelbaum 3). The strategy succeeded, he was re-chosen, and he repeated his hostile to war stance in reckoning of provincial races held a weekend ago, in which his gathering did gravely. In the impending weeks, France, at any rate, cannot drift closer to the US position on Iraq. The

Panera Bread business strategy Essay Example | Topics and Well Written Essays - 1500 words

Panera Bread business strategy - Essay Example Being the first to apply latest information technologies, while keeping in mind consumer perception and demand also defines the overall business of organizations. Many economic characteristics define a high technology industry. These are the overall technology consumption of a nation’s economy. It is seen that brand loyalty is less in developed countries compared to new emerging countries. Product life is also a factor which varies in different economies. Answer 2 Apple Inc. has placed itself in a premium position in the consumer electronics market. Most of its products are placed as premium and high priced owing to its superior technology and unique designs. As a result of its successes including the iPods, Apple Inc. has been able to increase its market share in United States as well as other parts of the globe. The competition in Apple Inc. can be understood through Porter’s five forces model analysis. Suppliers- the bargaining power of suppliers is low as Apple Inc. does not have too many suppliers in order to leverage the benefit. Music labels have started giving pressures to the company which might result in high cost Buyer- Those who are loyal to Apple Inc. do not see the price tag. To attract the rest of the segment, Apple Inc. will have to make strategies. Substitute products- Threat from substitute products is high. E-books and other reading gadgets such as Kindle and Nook, substitute models throughout tablet, PC and phone industry are making customer decision making difficult (Corrocher & Zirulia, 2010). New Entrants- Threat from new entrants is high. Threat from low PC and phone manufacturers is low as Apple Inc. has a niche set of customer with more specific demands. However, existing competitors have started making close copies of Apple Inc. products increase overall competition for Apple Inc. Rivalry among Sellers- Rivalry among sellers is the highest. Apple Inc. operates in multiple industries thus it has multiple competitors which results in fierce battles. While Apple Inc. is outright leader in tables and has a strong position in personal media, it faces stiff competition in the PC and smartphone category. Overall strength of competition in video game consoles can be considered as fierce. The gaming industry is filled with intense competitors like Sony, Xbox etc. though Apple Inc. has launched its own brand of gaming console, owing to its high price it is has still a long way to go in terms of market leadership. Answer 3 Business crisis The recent meltdown of major financial institutions and process is causing us all pain, and finally forcing change. Maybe we haven’t seen the results yet, but there are thousands of startup opportunities to offer new products and services, to replace those in crisis Global instability Unpredictable forces such as bubble bust, Middle East crisis can have a quick impact on cost or critical product’s availability. Riots and shutdown in various regions may also for ce Apple Inc. to change its strategies in these affected areas. Lack of effective coalition with government may also lead to change of strategies in Apple Inc. Organizational restructuring After the death of Steve Jobs, Apple Inc. has been though a lot of restructuring in the organization. With the appointment of new CEO, changes were likely to occur. This caused both positive as well as negative responses. It can be seen that these changes are making the competition more intense. Even though Apple Inc.