Chinas Crisis essays

China's Crisis essays According to Keith Schoppa, China was everything under Heaven (tianxia), by definition self-sufficient, and therefore needing nothing from outside (Schoppa 46). In order to maintain this self-sufficiency, the emperors of China established certain illustrations that depicted how a community should preserve their peaceful ways. The Kangxi and Yongzheng emperors considered Confucianism as their true religion and looked down upon other religions, such as Buddhism, which they called heretical. In the eyes of the Kangxi and Yongzheng emperor, to be perfectly loyal to the Ruler and to fulfill filial duty to the utmost is the whole duty of man and the means of obtaining the blessing of heaven... but simply mind your own business... if none of you believe in heretical sects, they will not have to wait to be driven out but will become extinct naturally (Cheng and Lestz 68). Their idea was to keep to yourself, and life will go accordingly and smoothly. Even for such a perfect society, pro blems can erupt. Because Chinas emperors relied on their Confucian ways of stability, gradual changes that mostly dealt with religion in society critically affected the Qing Dynastys future. As with any other country, change is inevitable. In Qian Yongs article on popular religion (Cheng and Lestz 128-131), his notes illustrated the, scorn felt by the literati for folk religion and heterodox festivals... and the impulse felt by the elite to rein in the wild and unrestrained behavior of untutored peasants, villagers, and city dwellers. To the elite, the practice of folk religion such as the gathering had the possibility of disrupting many aspects of the society such as causing fires, fights, gambling, and overall damaging social customs. Those who lived this way were not abiding by Confucius ways, and was thus an unfamiliar way of life. ...

Funny Christmas Party Themes

Funny Christmas Party Themes Whether youre planning an evening with the family, or a rambunctious party with your friends, your Ð ¡hristmas get-together will need a theme. And why settle for something boring like Ð ¡hristmas movie night when you can do something completely unique and something that anyone, regardless of age, will enjoy? Lets jump into this list of funny Ð ¡hristmas party themes. Favorite Christmas Song Karaoke Night Now is the best time to start rehearsing those Christmas hits everyone loves for one month out of the year. Everyone loves karaoke, and the kitschy ambiance will make the right guests scream (into the microphone) with glee. Either rent out a space, or, for smaller groups, rent out a karaoke machine to hook up to the TV in your living room. Is this way to spend Christmas seem a bit weird to you? Its because you havent read about other unusual things people do on Christmas. Ugly Sweater Party If you dont own at least one chunky, uneven sweater made by a relative you barely know, youre either lying or just went through your clothes and donated a bunch. Either way, everyone loves an ugly sweater, and an occasion to celebrate our weird love for weirdly-colored holiday-themed garb would be welcome by anyone. Gift Randomizer Its like Secret Santa, except the secret is that no one knows who the gift is for. Tell your guests about the randomizer, set the amount guests are allowed to spend on the gift (over $20 and under $50 is a good range), and expect hilarity. When they arrive, drop everyones names into a hat, and randomize away! It might be more fun to not tell your guests upfront about the randomizer, but expect some sour faces if you decide to do that. It can be hard to buy a gift for someone you dont know well, hope these Christmas gifts ideas will help you. Beach-Themed Christmas Around this time of year, cold temperatures reach the level theyre going to be for the next few months, and everyone starts missing the summer months. Throw a reverse Christmas in July with beach cocktails, beach chairs, and a summer attitude. You can host the party at a location with an indoor pool to give everyone that summer feel. Christmas Movie Marathon Everyone has a Christmas movie from childhood that they love. Movies, after all, is how we fell in love with Christmas, how we mark its arrival on our calendars, and how we feel the magic of the holidays. Ask all your prospective guests what their favorite Christmas movies from childhood are, consolidate them into a top five, and make a playlist! If you get that urge to be a great host around the holidays, you can create decorations for your party based on the Christmas movies youre watching. Gingerbread House Decorator-off Is there anyone who doesnt like decorating gingerbread houses? If you answered yes, dont invite these people to your awesome decorator-off. Buy some pre-made gingerbread houses, separate your guests into groups, and may the most creative gingerbread house win! If your groups turn out to be large, set up a few elements that are mandatory to create, like a Christmas tree, a gingerbread man or a snowman. If you need some inspiration for creating an unusual Christmas tree, you should check out our blog about the weirdest Christmas trees. Decoration-Making Party If your Christmas party is not on the 25th, you can make use of the date and have everyone create fantastic DIY decorations for their homes! Find a few guides online for wreaths, faux Christmas trees, and anything else you can find for your guests to make. Try them out for yourself, and pick out the best ones. Youll effectively be hosting the party and guiding everyone youve invited through the process, so make sure you know what youre doing before you decide on this idea. Did you know that some people celebrate Christmas on the 7th of January? If you dont know why, you should read about this fact and other interesting facts about Christmas right away. Youll be surprised with some of them! And there you have it! Eight fantastic ideas that would make Martha Stewart blush. Take one or a few of these themes, and be the best host or hostess you can be this holidays season. With this list, you are sure to impress anyone. If you have any other awesome Christmas party ideas you are welcome to leave the comments!

Instrumentation Systems Essay Example | Topics and Well Written Essays - 1000 words

Instrumentation Systems - Essay Example A typical digitised process control instrumentation system is as follows: 2. Sensors and Transducers: Strictly speaking, a sensor is a device that receives a signal or stimulus and responds with an electrical signal, while a transducer is a converter of one type of energy into another. In practice, however, the terms are often used interchangeably. Sensors and their associated circuits are used to measure various physical properties such as temperature, force, pressure, flow, position, light intensity, etc. These properties act as the stimulus to the sensor, and the sensor output is conditioned and processed to provide the corresponding measurement of the physical property such as temperature, pressure, level, etc. (Kester 12) (a) Temperature Sensors: Measurement of temperature is critical in modern electronic devices, especially expensive laptop computers and other portable devices with densely packed circuits which dissipate considerable power in the form of heat. Knowledge of system temperature can also be used to control battery charging as well as prevent damage to expensive microprocessors. Compact high power portable equipment often has fan cooling to maintain junction temperatures at proper levels. In order to conserve battery life, the fan should only operate when necessary. Accurate control of the fan requires knowledge of critical temperatures from the appropriate temperature sensor. (Kester 174) The various types of temperature sensors are: Thermocouples are small, rugged, relatively inexpensive, and operate over the widest range of all temperature sensors. They are especially useful for making measurements at extremely high temperatures (up to +2300Â °C) in hostile environments. They produce only millivolts of output, however, and require precision amplification for further processing. They also require cold-junction compensation (CJC) techniques.

Comparison between Spain and the UAE Essay Example | Topics and Well Written Essays - 1000 words

Comparison between Spain and the UAE - Essay Example A further similarity is the type of ethnic music that is enjoyed by both cultures. When one thinks of Spanish music they of course immediately identify with the guitar (Kuehl-White 2012 p. 51). However, unbeknownst to most, the classical guitar is also a mainstay of Arabic music as exhibited within the UAE and other Arabic cultures as well. In this way, although the musical styles may be quite different and the theory and stylistic differences of the chords wholly dissimilar, the fact of the matter is that both cultures employ the same musical instrument to affect music within their own countries. Similarly, when one considers the issue of art in both Spain and within the UAE, key similarities can also be noted. Again, this is partly due to the fact that the Moorish influence in Spain had a profound effect on the understanding and application of art both during and long after the Moorish Empire ultimately withdrew from Iberia.Likewise, a key cultural difference between Spain and the UAE is that of the religious systems that have for so long defined their populations and culture. In Spain, the Catholic Church has dominated the political and cultural process since a few hundred years after the death of Christ. Similarly, the UAE has been predominately Muslim since only a few years after the death of Mohammed. Likewise, another primary cultural difference relates to the fact that Spain has been primarily influenced by European culture and the UAE has been primarily focused on Arabian culture.... A further similarity is the type of ethnic music that is enjoyed by both cultures. When one thinks of Spanish music they of course immediately identify with the guitar (Kuehl-White 2012 p. 51). However, unbeknownst to most, the classical guitar is also a mainstay of Arabic music as exhibited within the UAE and other Arabic cultures as well. In this way, although the musical styles may be quite different and the theory and stylistic differences of the chords wholly dissimilar, the fact of the matter is that both cultures employ the same musical instrument to effect music within their own countries. Similarly, when one considers the issue of art in both Spain and within the UAE, key similarities can also be noted. Again, this is partly due to the fact that the Moorish influence in Spain had a profound effect on the understanding and application of art both during and long after the Moorish Empire ultimately withdrew from Iberia. Likewise, a key cultural difference between Spain and the UAE is that of the religious systems that have for so long defined their populations and culture. In Spain, the Catholic Church has dominated the political and cultural process since a few hundred years after the death of Christ. Similarly, the UAE has been predominately Muslim since only a few years after the death of Mohammed. In this way, the key cultural religious difference between the two cultures is evidenced. Likewise, another primary cultural difference relates to the fact that Spain has been primarily influenced by European culture and the UAE has been primarily focused by Arabian culture. These two factors help to explain to a large degree the broader cultural differences that have thus far been exhibited within this brief essay. This cultural influence is of course

The Outsider (Of Mice and Men) Essay Example for Free

The Outsider (Of Mice and Men) Essay However, we then find out that she has a dream of her own, revealing the ambitious side of her. She indulges in a different fantasy, far less likely of fulfillment. As many young women do, she aspires to stardom in films. She claims to have met an actor when she was 15, and was being told that she was a natural in acting, but her mother forbade her to pursue her dream. This is shown when she says Well, a show come through, an I met one of the actors. He says I could go with that show. But my ol lady wouldn let me. She says because I was ony fifteen. But the guy says I coulda. If Id went, I wouldnt be livin like this, you bet. From this it shows how unsatisfied she is with her mothers decision and how she really wished she had been able to pursue her dream. She thinks her talent is merely waiting for an opportunity and that her mother has stolen the letter which represents her chance for fame. Steinbeck describes precisely the small grand gesture with which she demonstrates to Lennie her supposed talent. This shows how nai ve she is to believe that her mother has stolen her contract, which was obviously never written. When she received no letter from the actor, she married Curley. However, she has always wanted to make some accomplishments and loved attention. Throughout the novel she constantly wanders around the ranch, creating trouble. When she was killed by Lennie, her dreams ended. Lennie, Candy and Curleys wife were not capable of having their dreams come true but stayed hopeful. From the many incidents that the characters in the novel encounter, it is shown how big dreams often cause tragedies and are sometimes unrealistic. In the novel as a whole, she is represented as the marginalized and disempowered part of society. She uses her status and power to intimidate people in the ranch. Overall, Curleys wife is presented as a flirtatious, lonely young woman who is very discontented with life. Readers who read the book would evoke sympathy for her because of her sad situation and cruel husband, but also dislike her because of her flirtatious and mean attitude. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE John Steinbeck section. Download this essay Print Save Heres what a teacher thought of this essay 4 star(s)

The Cherokee Victory :: essays research papers

The Cherokee Victory   Ã‚  Ã‚  Ã‚  Ã‚  The Cherokee Indians, the most cooperative and accommodating to the political institutions of the united states, suffered the worst fate of all Native Americans when voluntarily or forcibly moved west. In 1827 the Cherokees attempted to claim themselves as an independent nation within the state of Georgia. When the legislature of the state extended jurisdiction over this ‘nation,’ the Cherokees sought legal actions, not subject to Georgia laws and petitioned the United States Supreme Court. The case became known as Cherokee Nation vs. Georgia in 1831. Supreme Court Justice John Marshall denied their claim as a republic within Georgia, he then deemed the Cherokee as a ‘domestic dependent nation’. One year later through the case of Worcester vs. Georgia, the Cherokee’s were granted federal protection from the molestation by the state of Georgia. Through the Indian Removal act in 1830 President Andrew Jackson appropriated planning and funding for the removal of Native Americans, Marshall’s rulings delayed this for the Cherokee Nation, and infuriated President Jackson. Marshall’s decision had little effect on Jackson and ignoring this action the president was anxious to see him enforce it. The federal government proceeded to find a way around this decision and had three minor Cherokee chief’s sign the â€Å"Treaty of New Echota† in 1835 giving the Cherokee lands to the government for 5.6 million dollars and free passage west. Congress got the treaty ratified by only one vote. Members of their tribes murdered all three chiefs who took part in the signing of the treaty. After this event there was not much the Cherokee’s could do and were forcibly moved west on what they called and are known today as the ‘Trail of Tears,’ which became a constitutional crisis in our history. In this instance the lack of cooperation between the branches of the government was the downfall for the Cherokee nation. The way the Cherokee’s were forced west caused losses of up to twenty percent of the nation. This figure is only a guess and scholar’s think it was more a third of the nation was lost. The ‘Trail of Tears’ was also a moral e issue in the United States, later having an impact on our history the way other Native American races in general are treated in the future. If Chief Justice John Marshall had claimed that in either case of â€Å"Cherokee Nation vs. Georgia† or â€Å"Worcester vs.

Managing Financial Resources Essay

1.Managing Financial Resources: Provides students with an understanding of the nature of resources available to an organization; how resources can be managed to add value; understand the value chain and how sustainable competitive advantage can be maintained; how linkages between value systems are created for competitive advantage; and how the core skills and competencies of an organization are identified and managed. 2.Corporate Finance and Evaluation: Introduces students to the modern theory of finance. It examines decision rules for financial decisions in firms and the capital market context in which these decisions are made. The subjects covered are the value and capital budgeting, portfolio theory, models of security valuation, efficient markets, long-term financing, company dividend decisions, capital structure, and interactions of investment and financing decisions. 3.Financial Accounting and Analysis: Aims to take students from first principles financial accounting rules and concepts to a broad understanding of some of the key practices and techniques in financial accounting and analysis. The module covers the principles underlying financial statements, the preparation of basic financial statements, key elements of financial accounting theory, accounting standards and the interpretation of published financial statements. 4.Strategic Management Simulation: This module aims to introduce to students key aspects of strategic management through a business simulation exercise. Students work in a team environment to develop their knowledge and skills in strategic decision making, with tasks centered on finance and human resource management. The simulation is a computer based. The teams compete against each other in a simulated business environment and the strategic decisions they make have real time affect on how their organization performs. Decisions are therefore coordinated within the team based on the interpretation of various forms of information, which in turn translate into poor or successful business performance. 5.The Liverpool MBA Management Game: Only top 12 students among the entire cohort of University of Liverpool’s MBA were chosen to work on this project. Worked on a MBA Consultancy Project for T.J. Morris Ltd., to prepare a Strategic and Financial Business Plan for their entry into th e foreign retail market, the recommendations for which were well received by Mr. Joe Morris – Operations Director of the company. 6.Managing the Environment: The module draws, especially, from the closely related disciplines of strategy and marketing and deals with the macro and micro environments, buying behavior in consumer and industrial markets. It covers the nature and scope of the issues typically associated with understanding the business environment, environmental and organizational analysis, preparation of a marketing plan, the components of strategic management and the role of marketing within the strategy process. 7.Managing People: The module aims to develop students’ understanding of the realities of organizations and strategies for managing people in organizations with regard to striking a balance between the needs of the organization and employee needs. 8.Managing Change: The course examines issues and dilemmas facing those managing change via an examination of the main types, strategies and processes of change in organizations, as well as the main problems that are encountered in successfully implementing organizational change; the methods and strategies that can be employed to analyze complex organizational systems and decide what needs to change and how; the components of change, and the ‘levers’ of organizational change; the conditions in which innovative and evolutionary change is likely to occur and the management thinking and the skills necessary to cope with ambiguity on an ongoing basis. 9. 3 month dissertation – Impact of Foreign Direct Investment on the Indian Economy.

Of Mice and Men on the American Dream

Of Mice and Men: The American Dream Quote #1: â€Å"I remember about the rabbits, George. â€Å"†The hell with the rabbits. That’s all you can ever remember is them rabbits. † (1. 18-19)| This is the first mention we have of the American dream. Even from the introduction, it seems Lennie is more excited than George about the prospect. George’s easy dismissal of â€Å"them rabbits† makes it seem as though he thinks the whole thing is silly. This will get more difficult as we realize that George might be as excited about the dream as Lennie; it seems he is just more cautious about that excitement, given that he’s more knowledgeable than his companion.Quote #2: â€Å"Well, we ain’t got any,† George exploded. â€Å"Whatever we ain’t got, that’s what you want. God a ‘mighty, if I was alone I could live so easy. I could go get a job an’ work, an’ no trouble. No mess at all, and when the end of the mo nth come I could take my fifty bucks and go into town and get whatever I want. Why, I could stay in a cathouse all night. I could eat any place I want, hotel or any place, and order any damn thing I could think of. An’ I could do all that every damn month. Get a gallon of whisky, or set in a pool room and play cards or shoot pool. Lennie knelt and looked over the fire at the angry George. And Lennie’s face was drawn in with terror. â€Å"An’ whatta I got,† George went on furiously. â€Å"I got you! You can’t keep a job and you lose me ever’ job I get. Jus’ keep me shovin’ all over the country all the time. † (1. 89)| George explodes at Lennie and rattles off what he imagines to be the dream-life of a travelling worker without any burdens (like Lennie). George dreams of a carefree life and is careful to emphasize that Lennie is the barrier. What George outlines for himself here is strangely predictive, given what will com e to him later in the story.Quote #3: GEORGE â€Å"O. K. Someday—we’re gonna get the jack together and we’re gonna have a little house and a couple of acres an’ a cow and some pigs and—† â€Å"An’ live off the fatta the lan’,† Lennie shouted. â€Å"An’ haverabbits. Go on, George! Tell about what we’re gonna have in the garden and about the rabbits in the cages and about the rain in the winter and the stove, and how thick the cream is on the milk like you can hardly cut it. Tell about that George. † â€Å"Why’n’t you do it yourself? You know all of it. † â€Å"No†¦you tell it. It ain’t the same if I tell it. Go on†¦George. How I get to tend the rabbits. † Well,† said George, â€Å"we’ll have a big vegetable patch and a rabbit hutch and chickens. And when it rains in the winter, we’ll just say the hell with goin’ to work, and weâ €™ll build up a fire in the stove and set around it an’ listen to the rain comin’ down on the roof—Nuts! † (1. 119-123)| This seed is one of the foundational pieces of the whole play, perhaps it’s most important. There are numerous bits to analyze in this passage, ranging from its reflection of the American Dream during the  Depression  to the fact that the dream is so repeated among the two men that even dull Lennie has memorized some of it.For our purposes, it’s very important that this talk of the farm is talked about wildly throughout the play – it seems like the farm is a dream to George, a hope for Lennie, and (eventually) even a plan for Candy. It’s especially interesting that sometimes it seems the farm is the dream that keeps them going, and sometimes it is just a reminder of the lack of usefulness of dreaming. Quote #4: Lennie watched him with wide eyes, and old Candy watched him too. Lennie said softly,  "We could live offa the fatta the lan’. † â€Å"Sure,† said George. All kin’s a vegetables in the garden, and if we want a little whisky we can sell a few eggs or something, or some milk. We’d jus’ live there. We’d belong there. There wouldn’t be no more runnin’ round the country and gettin’ fed by a Jap cook. No, sir, we’d have our own place where we belonged and not sleep in no bunk house. † (3. 202-203)| The bottom line of the dream for George is not the absence of work, or the easy living, or even having a lot of money. It is simply grounded in having some place to belong to him and Lennie and Candy.Quote #5: When Candy spoke they both jumped as though they had been caught doing something reprehensible. (3. 212)| Dreams are delicate things in the real world, and George and Lennie have always carefully kept their plan a secret. Faced with the gaze of someone from the outside world, the men seem asha med. The real world they live in would never allow or look kindly upon such a trifle as their dream, precious as it is to them. Quote #6: They fell into a silence. They looked at one another, amazed. This thing they had never really believed in was coming true. (3. 221)| On one hand, this could be amazing.On the other hand, we’re suddenly forced to ask whether the dream isn’t better off as a dream, something they can believe and imagine that’s bigger and better than any reality. One might argue that when Candy gets close to George and Lennie, he spoils the dream of the farm by making it a genuine possibility (and ironically, something that could be a disappointment), rather than an ongoing and eternal hope. Quote #7: [Crooks] hesitated. â€Å"†¦ If you †¦ guys would want a hand to work for nothing—just his keep, why I’d come an’ lend a hand. I ain’t so crippled I can’t work like a son-of-a-bitch if I want to. (4. 88) | Dreams are almost infectious. Even Crooks, whom we’ve only come to know for his not the person to believe up to now, he seems ready. It’s at this point we feel like this thing is really going to happen – or that it might just be too good to be true. Quote #8: Crooks called, â€Å"Candy! † â€Å"Huh? † † ’Member what I said about hoein’ and doin’ odd jobs? † â€Å"Yeah,† said Candy. â€Å"I remember. † â€Å"Well, jus’ forget it,† said Crooks. â€Å"I didn’ mean it. Jus’ foolin’. I wouldn’ want to go no place like that. † â€Å"Well, O. K. , if you feel like that. Goodnight. † (4. 148-153)| Crooks’s hope is broken.He can continue to live on the ranch, seemingly happy to be aloof, but we know from this episode that he stays on the farm because he has no dreams of anything better anymore. He had that dream for a moment again with the other g uys, and was quickly pulled back into the vicious world of those with no hope. When you can’t even dream, you really don’t have anything, and it seems Crooks’s lot in life is to be resigned to some pitiful nothingness. Quote #9: George said softly, â€Å"—I think I knowed from the very first. I think I knowed we’d never do her. He usta like to hear about it so much I got to thinking maybe we would. (5. 78)| Ironically, in the case of the dream farm, it is Lennie who is the main threat to the dream’s success, and it is also Lennie who makes the whole idea worthwhile. Quote #10: Lennie said, â€Å"George. † â€Å"Yeah? † â€Å"I done another bad thing. † â€Å"It don’t make no difference,† George said, and he fell silent again. (6. 34-37)| It seems now that George has given up on the dream, nothing much matters. Lennie’s â€Å"bad thing† obviously makes a huge difference, but within the fact of George’s concerns (making their dream a reality), what Lennie did or didn’t do doesn’t matter. The dream is over.

FASB versus IASB

FASB versus IASB IASB stands for International Accounting Standards Board, while FASB stands for Financial Accounting Standards Board. These two bodies play a major role in setting the pace for internationally acceptable accounting policies. The two boards are among many organizations of this nature. This report focuses on the differences of the two boards and also their respective roles.Advertising We will write a custom report sample on FASB versus IASB specifically for you for only $16.05 $11/page Learn More Differences between the FASB and the IASB IASB just came into existence recently as a replacement for International Accounting Standards Committee (IASC). The replacement was induced by members of international financial markets because they wanted to bring reforms into the regulatory board. The reforms took place in 2001 which resulted in the formation of IASB. The new board incorporated governments from all parts of the world as long as they were willing to become i ts member. The major role of IASB is to provide accurate and comprehensive and applicable international financial reporting standards (IFRS). In addition, the same board is supposed to encourage its members to adhere to these standards (Pounder, 2009). It is the European commission that pushed for the establishment of internationally recognized accounting standards. The commission found these standards to be necessary in order to prevent blue collar crimes among companies in European Union. The commission ordered all publicly owned organizations to forward their financial records that adhered to the standards of IFRS. The deadline for submitting the records was at the beginning of 2005. IASB set out to guide its members on how to ensure their records adhered to the expectations of IFRS. FASB is based in the US and it partners with IASB, which is situated in London. These two bodies are very closely related because they exist in the same field. Experts from both boards realized that a crisis could result from the clash of the rules set by the two bodies. With this in mind FASB has been advocating for the introduction of universally acceptable accounting standards, such as the GAAP because the universal standards would not be limited to certain areas and thus there would be no conflict of standards. Conceptual Framework of the IASB and FASB The IASB board comprises of fourteen board executives who reside in nine nations. These executives are professionals who are knowledgeable in accounting. The members decided to allocate seats at random and evenly to make sure all the members have equal say on how the board is run.Advertising Looking for report on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More IASB is headquartered in London and its operations are financed by various financial institutions from all over the world. Zyla (2009) argues that the major similarity between these bodies that is the IASB a nd FASB is that they are both found in the accounting field. However, their differences outweigh the similarities. FASB is situated in the US and was established in 1973 as a successor of Accounting Principles Board (APB). There are several suggestions on how financial tools are presented in both standards. The two standards argue that financial tools that are as a result of amortized expenses will still be presented in the same manner as possible .FASB was of the idea that a new fair value be introduced. The net computation will be retained although some members are of the opinion that a new statement should be introduced. They feel that the new statement should be used to present all earnings. Of late FASB has been trying to utilize the availability of one model hence the others become irrelevant to it. The appropriate model is used to evaluate the mutilation of a financial tool. During the evaluation of financial mutilation an organization is allowed to include its present, past and future events that could have caused the mutilation. Coherence and Application of the Standards According to their framework, the two standards are coherent and applicable in their own sense. Though, it may be thought that IASB is better because of its late existence in the accounting field, replacing old rules with new ones. In as much the two standards have been trying to meet. The latest events suggest that they have been going apart rather than uniting. FASB presents one integrated statement that incorporates tools from various sections to make one statement. On the other hand IASB presents isolated statements at different intervals. In IASB model the losses are accounted for before they actually happen. This is done by analyzing the forth coming events to establish whether they can result in loss and if so that loss is included in the statement. In contrary to that FASB acknowledges only the losses that have already been experienced. The suggestions that are presented under FASB imply that the statement of an organization concerning its stand will be transformed unlike in IASB where there are no chances of such alterations. Previts (2008) explains that the suggestions made by these two boards imply that they are trying to outsmart each other. This is because they are aware that the body that brings the most compatible changes is most likely to be retained as the successor of forthcoming standards. The above stated standards are supposed to be applied simultaneously with national standards in respective countries. Though the internal standards may vary from one country to another the international standards are meant to ensure that there is universal accounting culture that is recognized in all parts of the world.Advertising We will write a custom report sample on FASB versus IASB specifically for you for only $16.05 $11/page Learn More IASC and FASB As much as the standards share some aspects in their conceptual framework, th ere is no possibility that IASC will replace FASB. IASC was replaced by IASB, meaning that its line of operation is developing Financial Reporting Standards as outlined in the previous section. Besides, the framework of IASC is different from that of FASB. In essence, the effectiveness of these standards is influenced by a nation’s accounting ethics and also the business practices plus the laws of the country in question. This is because these principles could contradict the elements of accounting in a given country. Therefore, each country should check its internal standards before referring to international standards. This is because the internal standards are best suited for internal organizations while international standards are best suited for organizations that operate beyond national boarders. References Pounder, B. (2009). Convergence Guidebook for Corporate Financial Reporting. New Jersey: John Wiley Sons. Previts, G. (2008).Research in Accounting Regulation, San D iego, CA: Elsevier. Zyla, L.M. (2009).Fair Value Measurements: Practical Guidance and Implementation. New Jersey: John Wiley Sons.

Biography of Nellie McClung, Canadian Activist

Biography of Nellie McClung, Canadian Activist Nellie McClung (October 20, 1873–September 1, 1951) was a Canadian womens suffragette and temperance advocate. She became famous as one of the Famous Five Alberta women who initiated and won the Persons Case to have women recognized as persons under the BNA Act. She was also a popular novelist and author. Fast Facts: Nellie McClung Known For: Canadian suffragette and authorAlso Known As: Helen Letitia MooneyBorn: October 20, 1873 in Chatsworth, Ontario, CanadaParents: John Mooney, Letitia McCurdy.Died: September 1, 1951 in Victoria, British Columbia, CanadaEducation: Teachers College in Winnipeg, ManitobaPublished Works:  Sowing Seeds in Danny, Flowers for the Living; A Book of Short Stories, Clearing in the West: My Own Story, The Stream Runs Fast: My Own StoryAwards and Honors:  Named one of Canadas  first honorary senatorsSpouse: Robert Wesley McClungChildren: Florence, Paul, Jack, Horace, MarkNotable Quote: Why are pencils equipped with erasers if not to correct mistakes? Early Life Nellie McClung was born Helen Letitia Mooney on October 20, 1873 and was raised on a homestead in Manitoba. She received very little formal education until the age of 10 but nevertheless received a teaching certificate at age 16. She married pharmacist Robert Wesley McClung at 23 and joined her mother-in-law as an active member of the Manitou Womans Christian Temperance Union. As a young woman, she wrote her first novel, Sowing Seeds in Danny, a humorous book about western country life that went on to become a best seller. She then went on to write stories and articles for various magazines. Early Activism and Politics In 1911, the McClungs moved to  Winnipeg, and it was there that Nellies powerful speaking skills became valuable in the political arena. From 1911–1914, Nellie McClung fought for womens suffrage. In the 1914 and 1915 Manitoba provincial elections, she campaigned for the Liberal Party on the issue of women voting. Nellie McClung helped organize the Winnipeg Political Equality League, a group devoted to helping working women. A dynamic and witty public speaker, Nellie McClung lectured frequently on temperance and womens suffrage. In 1914, Nellie McClung acted as the role of Manitoba Premier Sir Rodmond Roblin in the mock Womens Parliament intended to show the absurdity of denying women the vote. In 1915, the McClung family moved to Edmonton Alberta; in 1921, Nellie McClung was elected to the Alberta legislative assembly as an opposition Liberal for the riding of Edmonton. She was defeated in 1926. The Persons Case Nellie McClung was one of the Famous Five in the Persons Case, which established the status of women as persons under the law.  The Persons Case related to the British North America Act (BNA Act) which referred to persons as males. When Canadas first female police magistrate was appointed, challengers argued that the BNA Act did not consider women as persons and they could not, therefore, be appointed to official positions of power. McClung was one of five Alberta women who fought against the wording of the BNA Act. After a series of defeats, the British Privy Council (Canadas highest court of appeals) ruled in favor of the women. This was a major victory for womens rights; the Privy Council stated that the exclusion of women from all public offices is a relic of days more barbarous than ours. And to those who would ask why the word persons should include females, the obvious answer is, why should it not? Just a few months later, the first woman was appointed to the Canadian Senate. Later Career The McClung family moved to Vancouver Island in 1933. There, Nellie continued writing, focusing on her two-volume autobiography, short stories, and non-fiction. She served on the CBCs board of governors, became a delegate to the League of Nations, and continued her public speaking work. She wrote a total of 16 books, including the acclaimed In Times Like These. Causes Nellie McClung was a strong advocate for the rights of women. In addition, she worked on causes including temperance, factory safety, old age pensions, and public nursing services. She was also, along with some of her Famous Five colleagues, a strong supporter of eugenics. She believed in involuntary sterilization of the disabled and played a major role in pushing through the Alberta Sexual Sterilization Act passed in 1928. In her 1915 book,  In Times Like These, she wrote: [...] to bring children into the world, suffering from the handicaps caused by ignorance, poverty, or criminality of the parents, is an appalling crime against the innocent and hopeless, and yet one about which practically nothing is said. Marriage, homemaking, and the rearing of children are left entirely to chance, and so it is no wonder that humanity produces so many specimens who, if they were silk stockings or boots, would be marked â€Å"seconds.† Death McClung died of natural causes at her home in  Saanich  (Victoria),  British Columbia, on September 1, 1951. Legacy McClung is a complex figure for feminists. On the one hand, she fought for and helped to achieve a major political and legal goal, formalizing the rights of women as persons under the law. On the other hand, she was also a strong advocate for traditional family structure and for eugenics- an extremely unpopular concept in todays world. Sources Famous 5 Foundation.â€Å"Nellie McClung.†Ã‚  The Canadian Encyclopedia.The Nellie McClung Foundation.

How Enterprise Application Integration Competes with ERPs Research Paper

How Enterprise Application Integration Competes with ERPs - Research Paper Example As a result, the competition among businesses has augmented and organizations are putting their attention on supply chain synchronization and management to improve their corporate performance. On the other hand, for many years, ERP (Enterprise Resource Planning) systems have been used for managing supply chain operations. In addition, the boundaries of ERP systems on integrated systems have directed organizations to look for innovative business management techniques to put together their systems as well as supply chains (Themistocleous, Irani, & Love, 2002). This paper presents a detailed analysis of enterprise application integration. The basic aim of this research is to show how EAI competes with Enterprise Resource Planning. Enterprise Application Integration (EAI) EAI (Enterprise application integration) is the way of integrating two or more tools or systems in order to allow them to work as one. In this scenario, EAI includes hardware, software and services. However, enterprise application integration systems are utilized to put together contrary systems, like that an older technology based system in which a huge investment has previously been made (it is usually known as legacy system) and a latest business application, like that customer resource management (CRM) system; in a particular business. Moreover, the enterprise application integration systems are implemented with growing rate to put together the corporate systems of a variety of businesses to allow business dealings among companies to take place electronically (Themistocleous, Irani, & Love, 2002; HostIP, 2012). EAIs and ERPs The need for implementing EAI arose in the 1980s when a lot of business organizations that had until that time implemented information technology (IT) to computerize a variety of company procedures began to assume that the incorporation of these business management applications could, along with other things, augment competence and build accuracy inside company procedures. In this scenario, many IT managers tried to redesign previously implemented business management systems and applications in order to build them as if they were integrated. Instances of these endeavors comprise attempting to carry out operational transaction processing (linked with enterprise resource planning system working and operations) on systems for informational data handling and processing. On the other hand, the enterprise resource planning systems, which included the functions of human resource management, accounting, manufacturing, distribution and other back-end operations or business dealings that do not openly engage clients, grew in reputation all through 1990s when the majority of large size corporations began modernizing their mainframe systems with the latest client/server based ERP systems such as People-Soft Inc., SAP AG, and J.D. Edwards & Co. However, to make these business management systems well-matched with their legacy systems, businesses turned to enterpri se application integration vendors for integration solutions (Themistocleous, Irani, & Love, 2002; HostIP, 2012; PeterIndia, 2012; MuleSoft Inc., 2012). Insufficient Nature of ERP Systems Managing supply chains and organization’s requirements to incorporate their applications on enterprise and cross-enterprise level is one of the complex jobs. However, for the incorporation of external and internal business tasks, companies are carrying-on

M 25 Assignment Example | Topics and Well Written Essays - 750 words

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