Tuesday, November 26, 2019

Free Essays on Internet Voting

It is no secret that our country’s democratic elections are plagued by various ills. Between low voter turnout, a lack of worthy candidates, and debacles like the one witnessed in the presidential election of 2000, people are searching for a cure. Online voting is definitely not the answer. The ability to vote online will only create more problems for an already faulted process. A switch to internet voting would result in a lack of security in elections, a lack of privacy and honest voting, and most importantly a lack of access to voting. Proponents argue that e-voting is a revolution that might kindle renewed interest in voting, especially among the young, and help raise the shamefully low voter turnout that plagues American elections. I, too, was initially enthusiastic about the prospects for Internet voting. But after researching the issue I have come to think that internet voting should probably be avoided at least for the near future. There are three broad categories that have to be clearly distinguished. Type I systems are county-controlled, with the computers and software used for voting under the full control of election officials. In this category would be Internet voting machines at traditional poll sites on Election Day. The Type II system is one involving computer voting kiosks, similar to ATM machines. The kiosks would be located at convenient places around the county and open to voters for days or weeks prior to election day, allowing many more locations and much more time for voting than we now have. These systems would also be monitored by election officials, but would be located in less traditional places, such as malls and airports or train stations. Type III systems are those where election officials do not control the machine used for voting. Systems that permit voting from home, school or office computers, or ... Free Essays on Internet Voting Free Essays on Internet Voting It is no secret that our country’s democratic elections are plagued by various ills. Between low voter turnout, a lack of worthy candidates, and debacles like the one witnessed in the presidential election of 2000, people are searching for a cure. Online voting is definitely not the answer. The ability to vote online will only create more problems for an already faulted process. A switch to internet voting would result in a lack of security in elections, a lack of privacy and honest voting, and most importantly a lack of access to voting. Proponents argue that e-voting is a revolution that might kindle renewed interest in voting, especially among the young, and help raise the shamefully low voter turnout that plagues American elections. I, too, was initially enthusiastic about the prospects for Internet voting. But after researching the issue I have come to think that internet voting should probably be avoided at least for the near future. There are three broad categories that have to be clearly distinguished. Type I systems are county-controlled, with the computers and software used for voting under the full control of election officials. In this category would be Internet voting machines at traditional poll sites on Election Day. The Type II system is one involving computer voting kiosks, similar to ATM machines. The kiosks would be located at convenient places around the county and open to voters for days or weeks prior to election day, allowing many more locations and much more time for voting than we now have. These systems would also be monitored by election officials, but would be located in less traditional places, such as malls and airports or train stations. Type III systems are those where election officials do not control the machine used for voting. Systems that permit voting from home, school or office computers, or ...

Friday, November 22, 2019

Combining Sentences

Combining Sentences Combining Sentences Combining Sentences By Mark Nichol One cure for flabby prose is greater attention to more lean, muscular writing by, whenever possible, creating a subordinate clause for one sentence by combining another sentence with it. Here are five examples of this approach. 1. Robert Gordon Sproul was a member of the University of California’s class of 1912. He was appointed to serve as comptroller of the university in 1914 and then served as president from 1930 to 1958. The two pieces of biographical information can be unified into one sentence by deleting was in the first sentence and making the rest of the statement a parenthetical, then deleting the subject of the second sentence and combining the subject and parenthesis of the first with the rest of the second: â€Å"Robert Gordon Sproul, a member of the University of California’s class of 1912, was appointed to serve as comptroller of the university in 1914 and then served as president from 1930 to 1958.† 2. â€Å"Senate Bill 7 had been written by the Water and Forest Association. It called for the creation of an unpaid three-member commission.† These sentences can be combined with the same procedure as used in the previous example, but the context may require the addition of which and the retention of â€Å"had been†: â€Å"Senate Bill 7, which had been written by the Water and Forest Association, called for the creation of an unpaid three-member commission.† 3. â€Å"The group meets once a week. During each meeting, students participate in a mini-lesson that explains specific conventions or spelling patterns.† Here, cannibalize the first sentence to insert modifying words or phrases based on the two nouns into the second one: â€Å"During each weekly meeting, students in the group participate in a mini-lesson that explains specific conventions or spelling patterns.† 4. He started work on a project he called Real Life/Reel Life. It was based on a book called Screen Test: How Movie Stars Separate Real Life and Reel Life. Alter the first few words of the second sentence to change it to an introductory subordinate clause, then attach the first sentence to it as the main clause: â€Å"Inspired by a book called Screen Test: How Movie Stars Separate Real Life and Reel Life, he started work on a project he called Real Life/Reel Life.† 5. â€Å"The documentary was based on Major Alexander De Severksy’s book Victory through Air Power, which was published in 1942. The book made the case that the nature of war was changing dramatically.† The easiest revision, â€Å"The documentary, based on Major Alexander De Severksy’s book Victory through Air Power (published in 1942), made the case that the nature of war was changing dramatically,† changes the meaning somewhat, attaching the thesis to the documentary rather than the book (which may be valid, as both the book and film may make the case). Here’s an alternative that preserves the intent of the original sentences: â€Å"The documentary was based on Major Alexander De Severksy’s book, Victory through Air Power, published in 1942, which made the case that the nature of war was changing dramatically.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:Avoid Beginning a Sentence with â€Å"With†Among vs. Amongst10 Types of Hyphenation Errors

Thursday, November 21, 2019

Will the next generation have a higher or lower standard of living How Essay

Will the next generation have a higher or lower standard of living How and why - Essay Example Predicting the U.S.’s standard of living in the future is therefore based on the past and its current standard of living. However, prior to anticipating what to come in the future, it is also important to know how exactly to evaluate the standard of living of a nation in general. This is also emphasized in the paper. In Western Nations particularly in the United States, the standard of living is moving to an upward spiral trend. It is quite simple to believe on this. However, there must be enough bases prior to believing on this. It is good to consider how exactly to measure standard of living. Household income and expenditures per capita plus own production can be essential yardsticks for measuring standard of living; however such should be included with health, life expectancy, literacy, and access to public goods or common property resources (World Bank, par. 5). Mostly, all of these yardsticks for the standard of living are commonly used in measuring the country’s standard of living. A country with high household income and expenditure but receiving poor health system, can be considered having poor quality of living. In the same way, a higher literacy rate does not necessarily imply that the country has high quality of living. In fact, even if there is higher literacy rate, but the li fe expectancy rate is shorter, then there must be an implication that there is an existing poor quality of living. Even though it is not a perfect measure of the cost of living, price index can also try to gauge the cost of living (Mankiw, 298). There are many noted disadvantages about price index and this only implies that it cannot be the best tool to gauge the existing standard of living of the country. However, because of some of its important economic implications, at some point there is remarkably significant connection between price index and

Tuesday, November 19, 2019

International Economics Essay Example | Topics and Well Written Essays - 750 words

International Economics - Essay Example Services sector as it contributes almost 78 percent in U.S economy. If U.S. or for that matter any of the developed countries such as UK, France, Germany, Japan has to increase the international trade, their contribution has to come through the services sector because they are dominant contributors in the GDP. The reasons that services cannot be traded as freely as goods can be are attributed to the following. 1. Many services are non-transportable; it requires geographic proximity between producer and consumer countries. 2. Many services cannot be mass produced; mostly they are tailored as per the geographical needs posing a difficulty in the international trade. 3. Many services go along with the supply of the goods and they cannot be separated to impart the benefits to the consumers. Example is cars imported from Japan or China into US with 3-4 years warranty. Servicing cost is included in the original price. 4. It is difficult to export the services from developed countries (U.S) to developing countries such as India. The reason is that the cost of producing the services in a developing country is much lower than the cost incurred in developed economies. The glaring example is IT (Information Technology) services outsourced to countries like India, China where the cost of production is much less. Answer 2. Difficulties in the Balance of Payment (B.O.P) of the U.S in the present time US is facing Balance of Payment problem since last many years and it is steadily increasing from 1 percent in 1995 to almost 8 percent of the GDP now. The reasons for such high deficits are many and varied and can be enumerated as per the following. (Riley, Geoff 2006) 1. It is an indication of high consumption with a weaker industrial sector. Consumers are spending beyond their means leading to higher household debt. 2. A trade deficit is also an indication of loss of employment and output. It is a net leakage between income and spending. 3. Currency value (read $) comes under pressure against other leading currencies and continue to depreciates as deficit continues or rises. This also necessitates an increase in interest rates by the central bank. Answer 3. Compare and contrast the structure of the E.U and the USA (NAFTA). NAFTA (North American Free Trade Agreement) is a treaty between Canada, Mexico, and the United States. NAFTA has been operational since 1994. It governs the entire North American trade. NAFTA agreement has removed the tariffs between the member countries Mexico, Canada, and U.S for goods shipped between them. This has resulted into the purchase of goods by Mexico in large quantities from U.S. This results into savings for Mexican companies on imports and it saves American company considerably on shipping costs. In contrast, EU has large number of member countries in it fostering similar cooperation among them. The major difference between these two is that EU members trade in a common currency but NAFTA members do not have any common c urrency. Moreover, EU has its own political charter in contrast to NAFTA who does not have any. Answer 4. Explain Ricardo’s theory of trade and compare it to the H-O theory of trade? The theory of comparative advantage is behind the international trade in which both the countries benefit from the trade. Ricardo explained this in his book on the Principles of Political Economy and Taxation giving example of England and Portugal. Portugal produces wine and cloth with less labor compared to England for the

Sunday, November 17, 2019

Foreign Policy Toward Iraqi Refugees Essay Example for Free

Foreign Policy Toward Iraqi Refugees Essay In 2003, the US war in Iraq finally toppled Saddam Hussein’s dictatorial regime and freed the Iraqi people from the bondage of tyranny. However, the re-establishment of democratic processes and the road to achieving peace have led to perdition, as Islamist fundamentalism prevailed during the cultural-religious bestowal even at the time prior to Saddam’s reign of power. The victory of democracy in the installation of a new Iraqi government instilled the shadow of political unrest and extreme economic recession, in which the fall of Baghdad may have been buried in a deep grave. At present, the violence in Iraq is showing no sign of slowing down and majority of the Iraqi people continue to suffer tremendously as documented on this account : the UN estimates that 2. 6 million Iraqis have fled since 2003 ranging from 40,000 to 50,000 Iraqis leaves their homes every month; two million flees to nearby countries and about 1. 8 million of the civilian populace seek refuge in safer areas within Iraq, in which Syria and Jordan are among the countries directly helping the refugees for the past three years, and some have fled to Egypt, Lebanon, Yemen, Iran and Turkey. Meanwhile, almost daily the media reports on the desolation of Iraqi. The Refugee International has accounted for series and continuing street crimes, the prevalence of business closures, human trafficking, and kidnap-for-ransom cases. In addition, the media said that the documentation of casualties and victims of similar crimes has to be reconciled with at large proportion due inability to locate substantial witnesses and the family of the victims. Goal Positioning The goal of this paper generally seeks to discuss and examine the continuing struggle for survival in Iraq. The product of examination shall be presented through a course of study pertaining to foreign policy toward Iraqi refugees. In particular, a holistic approach will be undertaken, to: (1) identify the extent and magnitude of mass evacuation of refugees, and (2) examine the availability of foreign policies that concern Iraqi refugees. In addition, the objective of the study is to address the long debatable issue on host country refugee adoption and to answer the question â€Å"why and how Iraqi refugees could be hosted by countries like the United States of America but neither by other European countries or in Asia? † This question plainly posits the feasible means of a foreign policy that could be adopted [if there once that exists,] in which this compendium could ventilate the avenues of legislation and to the meanest effort of influencing the public interest for policy initiatives. Background of Study The background of the study focuses on the sub-human conditions of the Iraqi people and their desire to flee from their homeland in exile as refugees. The background [based on the plight of the Iraqi refugees] will also discuss derivatives of study on foreign policies that evolve the goals of this paper. The additional consideration on the need for enabling a foreign policy for Iraqi refugees could indicate and can be comparatively analyzed with the proportion of violence that links the overall unaccounted number of Iraqi casualties. Thus, the initial indicator is based on the documented report that follows: (1) US military killed in Iraq is estimated at 3,973; (2) number of US troops wounded in combat since the war began is 29,203; (3) Iraqi Security Force deaths is 7,924; (4) Iraqi civilians killed is estimated at a range from 81,632 to 1,120,000; (5) internally displaced refugees in Iraq is estimated at 3. 4 million. On the other hand, as part of the documented report , the cost of war has accounted to; $526 billion to date, with a cost per day of $275 million and being estimated at a long- term bill of $3 trillion. In addition, Iraqi unemployment has grown from 25 to 40 percent. Literature Review A brief review of similar literatures will be discussed in this section in order to: (1) present the collection of initiatives and collaboration of international entities and governments for refugees, and (2) link the relevance to the process of this paper. Canada was tasked to assume the role of â€Å"gavel-holder† of the newly established Refugee Working Group (RWG) in January of 1992 as part of the design of the general Middle East peace process (MEPP) that created the Expert and Advisory Services Fund (EASF) as a Canadian involvement to the Middle East Multilateral Peace Process . The EASF is administered by Canadian International Development Research Centre (IDRC) with funding from the Canadian International Development Agency (CIDA) in partnership with the Department of Foreign Affairs and International Trade (DFAIT). The implementation of EASF for the period of March 2002-2008 works within key policy issues on refugees, in which EASF (Phase 3 IDRC) programs embark on the â€Å"compensation to Palestinian refugees as part of a comprehensive solution, challenges of repatriation and absorption, and gauging and engaging public opinion† . In a related finding, the Georgetown University’s School of Foreign Service through its Center for International and Regional Studies (CIRS) located in Qatar and the Institute for the Study of International Migration (ISIM) in Washington jointly conducted a study in 2007 regarding this for . The study showed that Iraqis in Jordan and Syria are beneficiaries of two opposing foreign policies, one is the tradition of Arab brotherhood which comprises a political and moral responsibility in providing refuge while the other is an option of Jordan and Syria not to integrate the Iraqis’ permanency . However, the United Nations High Commissioner for Refugees (UNHCR) considers the Iraqis as â€Å"prima facie refugees† (being registered refugees) who were issued with â€Å"asylum seeker cards† in Jordan and refugee cards in Syria. The UN agencies and NGOs have provided immediate support to lessen the misery. Furthermore, the study team stated that â€Å"the war in Iraq is not limited to Iraq since it has intensely affected the Middle East region . However, according to a statement of a UK-based NGO, many refugees are denied asylum status, being degraded and are even called as â€Å"welfare scroungers† or â€Å"fake refugees† when they come to the UK . It is obvious that the US and UK’s War on Terror is marginalizing refugees still further as numerous legitimate political movements are labeled terrorist . In addition, based on the statement, the UK has curved entire migrant communities as terrorist suspects [in which the anti-terrorism laws have widened the classification of terrorism] encompassed with political activities even on those who are against oppressive regimes overseas . Moreover, the US government has recently released a press statement disclosing that about 12,000 Iraqi refugees will be admitted to US before the end of 2008. According to State Department’s Senior Adviser James Foley, the Deputy Assistant Secretary of State for Consular Affairs’ Tony Edison and the Department of Homeland Security (DHS) Senior Adviser on Iraqi Refugee Issues’ Lori Scialabba, Iraqis were identified as potential candidates for emigration to the United States. After a year of redoubled efforts, all of the organizations involved in the process are working together to build a more effective refugee screening program . The three US officials further stated that the US has poured in $171 million in humanitarian assistance to displaced Iraqis both in and outside the country in 2007. However, the UN has appealed for $123 million in 2007 to $261 million for 2008 . Scope and Limitation The scope of work will be composed of a 2-prong method which are: (1) on-field and out- field research; within the scope of finding available and adequate materials as derivatives in the conduct of evaluation and the actual field validation of data and (2) study review in areas of fitting in the study parameters in view of legislative policy agenda for refugees in order to re-examine the gaps and further conduct of study. Considerably, the aspect of out-filed research may be limited only to accessing the available data sources, such as on-site interviews to various individuals or personalities and gathering of other data materials that are readily available. Perspectives It has been a glaring and presently debatable issue that Iraqi refugees pose a challenge to global governments and communities of progressive people. The parameters of the study believe that Iraq has not yet overcome the war. While it is true that Iraq was once a captive of political and religious dogmas, the country must still be retained to its sovereign people. The Iraqi refugees is a shame to the least part of developed and even underdeveloped world from Africa to Asian continents because in that part of Middle East lies a bleeding country characterized by the plagues of war. It is in this regard, the study envisions a perspective that would create and supplant the bondage and stigma of war from the life of the Iraqi people. The study also aims to map out the road to recovery, and through that, a foreign policy for Iraqi refugees may guide the ascendancy of moral values and responsibility in order to achieve peace in Middle East and the rest of the world. Conclusion It is clear the Iraqi people continue to walk on the road to perdition due to their long struggle of tyranny. It could be described that the misery after the fall of Baghdad has a continuum in despicable plight. The global partnership in restoring and retaining the democratic processes in Iraq may be a long process and difficult due to the intensely adverse cultural-religious entanglement. Nevertheless, it is necessary to first restore the people’s lives, specifically women, and children. Once this is achieved, it will be no longer hard to once again see the flourishing city of Baghdad where people co-exist in abundant life amidst the barren lands. Bibliography America. Gov, â€Å"United States to Welcome 12,000 More Iraqi Refugees in 2008† (February 06, 2008) [http://www. america. gov/st/peacesec- english/2008/February/20080206160027idybeekcm0. 824032. html] Erik Leaver and Jenny Shin, â€Å"The Iraq Quagmire†, Foreign Policy in Focus, Institute of Foreign Policy, Washington DC 20036. (March 4, 2008). [http://www. fpif. org/fpiftxt/5036] International Development Research Centre (IDRC), â€Å"Middle East Expert and Advisory Services Fund†, Department of Foreign Affairs and International Trade Canada (2008). [ http://www. idrc. ca/uploads/user-S/12060300201Microsoft_Word_- _EASF_Program_Profile__3__final. pdf] Kristele Younes, â€Å"The Iraqi Refugee Crisis†, Foreign Policy in Focus, Institute of Foreign Policy, Washington DC 20036 (March 14, 07). [http://www. fpif. org/fpiftxt/4059] Patricia Weiss Fagen, Iraqi Refugees: â€Å"Seeking Stability in Syria and Jordan†, Georgetown University Institute for the Study of International Migration (2007). [http://www12. georgetown. edu/sfs/isim/Publications/PatPubs/Iraqi%20Refugees. pdf] The Refugee Project, 44 Ainger Road, London, NW3 3AT (2008). [http://www. therefugeeproject. org/]

Thursday, November 14, 2019

Use of Graphic Novels in Teaching Coming of Age :: coming of age theme

Teaching a unit based around the theme of coming of age is important in an adolescent classroom. It has been taught in high school language arts time and time again. Coming of age works makes up a large part of the literary canon including works like The Adventure of Huckleberry Finn, Catcher in the Rye, A Separate Peace, etc. Additionally, this theme is important because the teenage students in the classroom are essentially going through their own coming of age. They are currently making the difficult transition out of childhood into adulthood. Students will be able to relate to literature that focuses on a coming of age story more easily than to other works of literature. This will encourage students to be more active participants in classroom discussions and responding to the texts. It also allows students to apply the things that they learn from literature to their own lives and struggles growing up. I would argue that this is one of the most important things that teachers of literature can hope for. In this unit on coming of age, the two primary texts will be To Kill a Mockingbird by Harper Lee and the graphic novel Persepolis by Marjane Satrapi. To Kill a Mockingbird by Harper Lee has become one of the most widely taught books in the high school classroom. In some classrooms, teachers make use of only a partial interpretation of the novel that focuses on racial injustice. While this is a significant theme in the novel and is absolutely one that should be taught, it is not the main theme of the novel. To Kill a Mockingbird tells the story of this racial injustice through the perspective of a child. It is the story of the coming of age of the narrator, Scout. According to Theodore Hipple in â€Å"Will the Real Mockingbird Please Stand Up?† (1969), the novel also tells the story of the growth of Jem as he loses his childhood innocence while he moves toward adulthood. By looking at the novel as a coming of age of two children, students will be better able to relate to the work than they would if they read it as a piece on racial injustice. However, students will still be able to learn about the historical social injustice that is portrayed in the novel. This is a good way for students to learn about how the society they live in was shaped. To Kill a Mockingbird is a coming of age story that holds a place in the literary canon and is a significant historical account of Use of Graphic Novels in Teaching Coming of Age :: coming of age theme Teaching a unit based around the theme of coming of age is important in an adolescent classroom. It has been taught in high school language arts time and time again. Coming of age works makes up a large part of the literary canon including works like The Adventure of Huckleberry Finn, Catcher in the Rye, A Separate Peace, etc. Additionally, this theme is important because the teenage students in the classroom are essentially going through their own coming of age. They are currently making the difficult transition out of childhood into adulthood. Students will be able to relate to literature that focuses on a coming of age story more easily than to other works of literature. This will encourage students to be more active participants in classroom discussions and responding to the texts. It also allows students to apply the things that they learn from literature to their own lives and struggles growing up. I would argue that this is one of the most important things that teachers of literature can hope for. In this unit on coming of age, the two primary texts will be To Kill a Mockingbird by Harper Lee and the graphic novel Persepolis by Marjane Satrapi. To Kill a Mockingbird by Harper Lee has become one of the most widely taught books in the high school classroom. In some classrooms, teachers make use of only a partial interpretation of the novel that focuses on racial injustice. While this is a significant theme in the novel and is absolutely one that should be taught, it is not the main theme of the novel. To Kill a Mockingbird tells the story of this racial injustice through the perspective of a child. It is the story of the coming of age of the narrator, Scout. According to Theodore Hipple in â€Å"Will the Real Mockingbird Please Stand Up?† (1969), the novel also tells the story of the growth of Jem as he loses his childhood innocence while he moves toward adulthood. By looking at the novel as a coming of age of two children, students will be better able to relate to the work than they would if they read it as a piece on racial injustice. However, students will still be able to learn about the historical social injustice that is portrayed in the novel. This is a good way for students to learn about how the society they live in was shaped. To Kill a Mockingbird is a coming of age story that holds a place in the literary canon and is a significant historical account of

Tuesday, November 12, 2019

Lucent Case Study

2. What financial statement adjustments will Lucent have to make to correct the revenue recognition problems announced in late 2000? Lucent recognized revenue when persuasive evidence of an agreement exists, delivery has occurred, the fee is fixed and determinable, and collection of the resulting receivable, including receivables of customers to which Lucent has provided customers financing, is probable.For sales generated from long-term contacts, primarily those related to customized network solutions and network build-outs, Lucent generally uses the percentage of completion method of accounting. After the incident that SEC forced Lucent to restate the its financial results leading its stock price to decline 8. 5% in 2000, Lucent now records the sales revenue when the customers buy the Timing of revenue recognition is a crucial part in revenue recognition. According to US GAAP, revenue should be recognized when it is realized/realizable and earned (FASB, 1984, Para. 83).However, a n umber of software firms recognized revenue prior to product delivery or service performance in the past, which potentially violated one or both of the conditions of the revenue recognition principle. In response, AICPA released Statement of Position (SOP) 91-1 in Dec. 1991, which stipulated that if collectability is probable, license revenue should be recognized upon delivery and service revenue should be recognized ratably over the service arrangement. The research question for this article is: How revenue recognition timing affects attributes of reported revenue?This question is interesting because: 1) revenue recognition timing is important in financial reporting and standard setters have devoted much attention, 2) very limited empirical research examining revenue recognition timing has been conducted, 3) software revenue recognition is unique as transfer of rights is achieved by license rather than on-the-spot sale of products. The main hypotheses for this article and their intu itions are: 1) Early revenue recognition increases the timeliness of reported revenue.Its intuition is: early revenue recognition better influences decisions by providing more timely information. 2) However, it will lead to greater uncertainty in reported revenue. Its intuition is: changes may not be foreseen at the time of contract signing. 3) Time-series predictability of revenue is lower under early revenue recognition. Its intuition is: early revenue recognition results in higher estimation error and therefore reduces the time-series predictability. Lucent Case Study 2. What financial statement adjustments will Lucent have to make to correct the revenue recognition problems announced in late 2000? Lucent recognized revenue when persuasive evidence of an agreement exists, delivery has occurred, the fee is fixed and determinable, and collection of the resulting receivable, including receivables of customers to which Lucent has provided customers financing, is probable.For sales generated from long-term contacts, primarily those related to customized network solutions and network build-outs, Lucent generally uses the percentage of completion method of accounting. After the incident that SEC forced Lucent to restate the its financial results leading its stock price to decline 8. 5% in 2000, Lucent now records the sales revenue when the customers buy the Timing of revenue recognition is a crucial part in revenue recognition. According to US GAAP, revenue should be recognized when it is realized/realizable and earned (FASB, 1984, Para. 83).However, a n umber of software firms recognized revenue prior to product delivery or service performance in the past, which potentially violated one or both of the conditions of the revenue recognition principle. In response, AICPA released Statement of Position (SOP) 91-1 in Dec. 1991, which stipulated that if collectability is probable, license revenue should be recognized upon delivery and service revenue should be recognized ratably over the service arrangement. The research question for this article is: How revenue recognition timing affects attributes of reported revenue?This question is interesting because: 1) revenue recognition timing is important in financial reporting and standard setters have devoted much attention, 2) very limited empirical research examining revenue recognition timing has been conducted, 3) software revenue recognition is unique as transfer of rights is achieved by license rather than on-the-spot sale of products. The main hypotheses for this article and their intu itions are: 1) Early revenue recognition increases the timeliness of reported revenue.Its intuition is: early revenue recognition better influences decisions by providing more timely information. 2) However, it will lead to greater uncertainty in reported revenue. Its intuition is: changes may not be foreseen at the time of contract signing. 3) Time-series predictability of revenue is lower under early revenue recognition. Its intuition is: early revenue recognition results in higher estimation error and therefore reduces the time-series predictability.

Saturday, November 9, 2019

English Essay – US Summer Camps

They work with the children; they teach them sports, play with them ND educate them. The Europeans, whom experience to work at a summer camp, will not only benefit from an extraordinary experience and growth as people. They will also learn a very useful lesson in the English language. More than a thousand Europeans come to the US, to work at summer camps every summer. The Europeans work with the children as instructors, careers or maintenance workers at the camps.The Europeans get a chance to work with kids and youngster, and obtain skills in leadership. They will meet a whole new culture, when they arrive at the camp. Some will get surprised, because hey might have prejudged the Americans, and their expectations to a summer camp. The young European will also grow as a person. Any shyness or fears will be vanished, because of the interaction with the children. Their confidence level will also rise, and become more independent. It can be kind of a culture shock, for some of the Europe ans.The biggest culture difference is the food, and when you are at summer camp there is no fast food, so the new food might be weird at first. The Religion is also different. The Europeans meet many different religions, and it can be hard to Geiger out what is inappropriate to say to some religions, and what is not. Some Europeans might have trouble with the language. When you are working at a camp and your job is to play and educate the children, it might seem frustrating at the beginning.But when the only language the children know is English, you are being forced to try and talk to the kids, and the only language you hear around you is English, it will improve. Their vocabulary will also improve, and expressing themselves in English will be easier. The job as an instructors, careers or maintenance workers, will benefit the nouns Europeans in the future. As a maintenance worker you will learn to think practically, learn to solve problems on your own.As an instructor, you will lea rn leadership, which can be useful for the rest of their lives. As a care you will learn to take care of children, and it will be a good thing to have on your C.V., if you want to work with children in the future. If was to work at a summer camp during summer, I think I would very much enjoy it, due to the reasons mentioned before. I think all people will benefit from working at a summer camp. They will all get an extraordinary experience, and others will benefit from their stay in an educational aspect.Personally think I can learn a lot from working at a camp, not only as a person, but also my English will improve. Overall I think summer camp is a great way to spend summer, not only for the children, but also for the workers. The young Europeans, whom go to America to work with the children, will grow as people. They will obtain new skills, become more self-aware, and learn about new cultures. Some Of the Europeans might be a little shocked about the new cultures, the foods and eli sions are very different from what they are used to.

Thursday, November 7, 2019

Cosmetic Surgery essay Essays

Cosmetic Surgery essay Essays Cosmetic Surgery essay Paper Cosmetic Surgery essay Paper Cosmetic Surgery Did you know that the number of parents giving their eighteen year old graduate girls breast implants has recently tripled? One out of fifty- seven thousand cases of cosmetic surgeries end in death. Those deaths are either due to blood clots, anesthesia complications, seizures, heart attacks, or high fever. Despite the risks, Cosmetic Surgery is on the rise among men and women. Cosmetic Surgery was once viewed as a taboo subject. Mainly it was only the wealthy that could afford the surgery and it was not discussed or announced they had any work done. Today, Cosmetic Surgery has become one of the most popular trends in America. Surgery has also become more affordable for everyone. There is no question that celebrities have also played a huge role in the trend.   Whether you are watching television or reading a magazine, you are very likely to hear or read something about Cosmetic Surgery. The past few years, there have been several shows about the subject such as â€Å"Extreme Makeover†, and â€Å"Dr. 90210†. MTV has also started targeting young adults with shows such as â€Å"I Want a Famous Face†. Such shows have contributed too much of the popularity, increasing the number of surgeries performed. Cosmetic Surgery first began in the eighth century by physicians in ancient India. They were using skin grafts for reconstructive surgery. It was also common for them to perform rhinoplasty, due to barbaric rituals of cutting off noses and upper lips of one’s enemies. (Wikipedia, 2008). The United States first plastic surgeon was Dr. John Peter Mettauer born in Virginia in 1787. He performed the first cleft palate operation with tools he had designed himself. Dr. Mettauer studied medicine in Philadelphia. He also founded a private medical school, which became the first medical department. (American Society of Plastic Surgeons) During World War II, the severities of the soldier’s injuries gave surgeons the chance to practice their skill. Some of the injuries were shattered jaws, blown off noses and severe head wounds. Soon after, some surgeons were sent to Third World countries to teach other physicians the techniques to help give their citizens a better way of life. In the 1940’s, the American Society of Plastic Surgery was born. This organization was designed to give memberships to surgeons specializing in the Cosmetic Surgery field. To become a member, the surgeons had to pass an exam in order to qualify and earn the right to call themselves Plastic Surgeons. Currently, in order to become a member, a surgeon must earn a Board Certification by earning a degree from an accredited medical school, complete three years of surgical surgery, three years of supervised residency in plastic surgery, have at least two years of professional practice and must pass a written and oral exam. (Becoming Board Certified, www.newimage.com). Modern technology has made it easier to find a Board Certified Surgeon. The internet is a great source in finding a surgeon that fits your needs and criteria. A good rule of thumb when researching a surgeon is to find one that specializes in your type of surgery. It is also a good idea to make sure the anesthesiologist is also certified. (American Board of Anesthesiology, www.newimage.com) Recently, a famous rapper lost his mother due to complications after liposuction. The surgeon who performed the operation was not Board Certified. It is up to the patient to do their research when locating a surgeon. There are many reasons why people seek Cosmetic Surgery. Most of the time vanity contributes an important part. â€Å" A misconception some patients have is that a surgeon can make a specific feature to the exact specifications of the patient.† (McCurdy, 1981) Surgeons use a screening process to ensure the potential patient’s motive is valid and realistic. The cosmetic defect must be obvious to the surgeon. Not all patients are accepted for surgery. Those with potential psychological problems will be recommended an evaluation with a psychologist before the surgeon will accept the patient. People that are physically unhealthy, such as having diabetes, heart disease, high cholesterol or malnourished are considered high risk and are not considered good candidates. Also, being overweight puts added stress on your heart during the operation.   A person that smokes and wants to have surgery must quit and be smoke free for two weeks before and after surgery. This is so that the patient can heal properly. Smokers also have a greater chance of having infections and anesthesia complications. It is advised to talk openly with your surgeon about any health conditions or concerns a patient has so that they can better explain the risks and complications that can occur. There are many options when it comes to types of surgical cosmetic procedures a person can have performed. Body Contouring, Breast Surgery and Facial Surgery are to name a few. There are also non surgical cosmetic procedures that are very popular such as Botox, Laser Hair removal and Laser Skin Resurfacing. According to the American Society for Aesthetic Plastic Surgeons, Surgeries performed in 2007, were mainly women with a ninety one percentile. Men had the other nine percent. The top surgical procedure performed on women was breast augmentation, coming in a close second was liposuction. The top non surgical procedure was Botox. For men, the top surgical procedure was liposuction with eye lid surgery being second. Their top choice for non surgical procedures was Botox with Laser Hair removal second. (Plastic Surgery Research, www.plasticsurgeryresearch.com) The combined, surgical and non surgical procedures performed in 2007, for men and women in the United States were nearly 11.7 million people. American Society for Aesthetic Cosmetic Surgery has reported an eight percent increase in surgeries performed since January 2000(American Society of Aesthetic Cosmetic Surgery, www.asacs.com) Statistically, there were 347, 524 Breast Surgeries and 301, 882 liposuction procedures performed in The United States in 2007.   Method Participants Apparatus Procedure   Results Discussion References American Board of Anesthesiology. (n.d.). Retrieved July 22, 2008, from aba.com American Society of Aesthetic Cosmetic Surgery. (n.d.). Retrieved June 8, 2008, from asacs.com American Society of Plastic Surgeons. (n.d.). History of Plastic Surgery. Retrieved from asps.com Becoming Board Certified. (n.d.). Retrieved July 22, 2008, from newimage.com McCurdy, j. (1981). The Complete guide to Cosmetic Surgery. New York: Frederick Fell Publisher. Plastic Surgery Research. (n.d.). Retrieved July 22, 2008, from plasticsurgeryresearch.com Wikipedia. {2008}. History of Plastic Surgery.

Tuesday, November 5, 2019

5 Publishing Lessons I Learned Working With a Professional Marketer

5 Publishing Lessons I Learned Working With a Professional Marketer 5 Publishing Lessons I Learned Working With a Professional Marketer As a life-long fan of classic science fiction as well as emerging new voices from the genre, Fabrice Stephan's underlying passion is the exploration of technology through fiction, which he shares in his latest novel, Human Starpilots. In this post, he talks about the five biggest lessons he learned about publishing by working with a professional marketer.For indie authors, it’s a no-brainer that publishing is a challenge. Where you work as a teacher, in business, or any other trade, selling books is a brand new world.Anyone who’s already been through the process will tell you that writing is only half the work, while editing, publishing, and marketing makes the other half. Some publishing books might give you a â€Å"fool proof† recipe for success. And on some account, they are right: publishing a book on Amazon or other platforms is easy and fast. But once your book is up there, you’re lost in a crowd of other writers who have little to no sales. There mi ght not be a cost in publishing your book on Amazon, but, in this case there’s no gain, either.This was the point I had reached when I turned to Reedsy to find a professional marketer. I had published two nonfiction books and was in the process of publishing my new science fiction novel. The first two had been downloaded about 200 times, but hadn’t received any reviews or ratings - nice but limited progress that I had achieved using both Kindle Countdown Deals and price promotions via different websites. I wanted to give my third novel more of a chance to reach people.So I turned to Reedsy with a clear request in mind: I wanted professional help with launching my book. And I also wanted to learn more about the trade of book marketing in general. I found marketer Mark Leslie Lefebvre, who met my needs exactly and who went above and beyond my expectations in regards to showing me the ropes.Let’s take a tour of some of the lessons I learned along the way. Is working with a professional marketer worth it for indie authors? Join the discussion here. Lesson 1: Patience is a virtueWhen it comes to promoting your book, what you need to do is engage in consistent, small-scale promotional efforts that earn you as much money as they cost - and then to increase your investments as you make progress.In this way, promoting your book is a game of patience - and requires you to set lots of long-term groundwork before you start earning profits. Those profits might not come with your first book. With the second book you publish, you will build on your author brand. With the third, you’ll have more to offer potential readers. With the fourth,   fifth, sixth, etc - you will continue to build upon (and reap rewards from) your promotional efforts.So be patient, and stick it out for the long haul.Lesson 2: Reviews are keyOf course, the more the merrier when it comes to finding readers. However, when you’re just getting started in your publishing career, you do also want to be strategic about who you’re marketing to so th at you can attract the right kind of readers: in other words, readers who enjoy your genre, who are already looking to read a book like yours, and who will, therefore, be more likely to leave a positive review.For example, someone who reads mostly militaristic sci fi might not be interested in pure adventure sci fi without any space battles. If you advertise to them and they’re let down by your book, you’re more likely to receive a negative review.That’s where refining your target market plays a big role, and Mark helped me do that in spades - as you’ll see in the next three points.Lesson 3: Your cover needs to provide key informationI don’t think I need to tell other indie authors how important a good cover is. What Mark stressed with me is that you don’t only want your cover to attract the attention of readers, but the right readers: the kind of readers who will enjoy your book and leave reviews. Therefore, your cover should immediately g ive readers an idea of your book’s genre and it’s story. Lesson 4: Get your author bio rightMark also helped me work on my author bio to make it more personal, professional, and informative.Before... I have been trained as an engineer and I work, by day, in computer science since 1996. I have already published technical books on computer science. Fan of science fiction, both of the great classics and of the new voices, this is my first full-fledged novel. I was born in the USA, I lived in France, Denmark and Australia and I have settled now in Macon, France, close to Burgundy with my wife and my two kids.After... Fabrice Stephan is an engineer and is the author of multiple technical books on computer science. As a life-long fan of classic science fiction as well as emerging new voices from the genre, his underlying passion is the exploration of technology through fiction, which he shares in his novel Human Starpilots.Partially inspired by the classic Robert Heinlein novel Have Spacesuit, Will Travel, Stephan’s debut novel Human Star pilots explores a future world, where, desperate to escape ecological disaster on earth, humankind’s fate relies on the investment in a unique and limited group of only six pilots capable of surviving the training of managing hyperspace jumps learned from a borrowed Alien technology.And, if the risks and challenges these brave pilots faces wasn’t enough, contact and collaboration with the Alien Federation begins to reveal even more surprises.When he is not exploring other worlds through science fiction, or computer technology through his work, Fabrice Stephan has traversed much of the globe. Born in the USA, he has lived in France, Denmark and Australia before settling in Macon, near the border of Burgundy, with his wife and two kids.Lesson 5: Your blurb should target your audienceMark and I also reworked my blurb to make it more efficient and direct, and to ensure it spoke to my target readers.Before... In 2130, Earth ecology is failing fast. Its inhabitants are dying and the governments are hard pressed to contain the disaster. So when an Alien Federation suddenly contacts Earth and offers assistance, everyone jumps on it. There are further surprises: those aliens prove, once their DNA analysed, to be distant cousin from us. The Federation will provide to Earth advanced technology and support against the climate change with a single condition: To trade among stars, they need pilots capable of managing hyperspace jumps and only rare humans have what it takes to survive the training and become one. To receive support, Earth has to find and provide starpilots to take its share of the load. After a careful selection, six are chosen to fly to the far away planet Adheek. There, they will try to learn their new trade. If they fail, Earth will collapse. If they succeed, it may have a chance. But no one has prepared them to what they will face to gain that chance.This debut novel was inspired by the classic â€Å"Have space suit, will travel† fro m R Heinlein and by the science-fiction work from LE Modesitt. It is a tale of adventure in a far land, of going beyond one’s own limits.After... Only augmented pilots can cross space. But at what cost? In 2130, Earth’s ecology is failing fast. Its inhabitants are dying and the governments are hard pressed to contain the disaster. An Alien Federation contacts Earth and offers assistance. We accept their offer to trade among the stars and receive their support. In exchange, they aliens, who prove to be distant cousins, need pilots capable of managing hyperspace jumps and only rare humans have the right genes and capacities to withstand them. After a careful selection, six are chosen to fly to the far away planet Adheek. There, they will compete with students from other planets to try and learn their new trade. If they fail, Earth will collapse. If they succeed, it may have a chance. But no one has prepared them to what they will face next. If you want to recapture that sense of wonder from reading Robert Heinlein’s â€Å"Have space suit, will travel† and the tale of adventure and going beyond one’s own limit from L.E. Modesitt Jr, then you won’t want to miss this thought provoking novel. The 5 major lessons I learned working a professional marketer. #indieauthor In the end, working with Mark totally changed my perspective on selling books. Time, consistency, targeting, focus, and forbearance - these are all elements you need. And only a professional can help you settle in the rhythm you need to survive the publishing world.

Sunday, November 3, 2019

The July plotters of 1944 were not courageous men whose purpose was Essay

The July plotters of 1944 were not courageous men whose purpose was honourable but reckless men who acted out of their own self interest How valid is this assessment of the July Plot of 1944 - Essay Example storted political circumstances of the country in Germany wiped out the war situation and Hitler’s public interaction has reduced in monthly visit in Berlin. The leaders of the conspiracy included Field Marshal Erwin Rommel, General Ludwig Beck, Lieutenant Colonel Claus, and Count Schenk von Stauffenberg, The conspirators like Himmler and Stauffenberg were suspicious and they had their own personal intentions than the unified goal. Stauffenberg took the responsibility to carry out the assassination attempt. During the time of German Campaign against Soviet Union, Stauffenberg became frustrated with Hitler’s misrule. Beginning of his career Stauffenberg has revealed his loyalty and responsibility to Hitler and to Nazi Germany. But towards the end of 1930s, like others Stauffenberg began to think that Hitler’s misrule pull the nation in to the disaster. Stauffenberg’s plan was to plant a briefcase with the bomb in Hitler’s conference room. Stauffenber g’s words reveal his will power and intention. The article remarks;† In August 1942, he told a friend: â€Å"They are shooting Jews in masses. These crimes must not be allowed to continue† (Peter, 2004 P. 2). After the unsuccessful attempt of July plot Stauffenberg was honored as a courageous warrior who made an unending fight against Hitler’s despotic rule. A dreadful reality is that the purpose of the conspirators has changed and it came to be observed by some of them as achieving the military honors themselves. Most of them have worked under Hitler’s administration in their past. Martin Collier, Philip Pedley state that; â€Å"In Berlin, the conspiracy was paralyzed by indecision and vacillation† (Martin Collier& Philip Pedley, 2005 p. 122) Field Marshal Witzleben was a soldier who participated in the event of July plot 1944. Witzleben and others were found guilty and sentenced to hang. His dreadful death proves that he was a courageous fighter. The following comment about the conspirators underlines