Articles Of Confederation essays

Articles Of Confederation essays The Articles of Confederation, from 1781 to 1789, provided our virgin country with an efficient form government, transferring power from a monarchy to a democratic republic. The Articles were a segway, a necessary step to drawing our modern constitution. It gave our country its first taste of moderate federal control and regulation. The Articles offered its people liberty and extended basic and natural human rights, it provided equality and allowed the people to express their opinions in the form of directly elected representatives like an effective government should. However, The Articles of Confederation failed to secure our country. It left our nation utterly defenseless and divided without the existence of a standing national army and grievances among states. The national government could not spark our economy, which had fallen into recession because of the hindrances of these Articles. The Congress of the United States under the Articles of Confederation was not given the power or the authority to tax. Shackled by war debts the government was forced to beg for concessions from each individual state. However, this was merely done on a voluntary basis. The government owed a substantial amount of money, some back-pay to members of her continental army. In a letter from Delegate Joseph Jones he writes George Washington, the discontent of the army...that justice is not intended...in complying with the requests [for bonus and back pay]. He continues that there is an inability of Congress to pay their demands unless furnished with the means by the several states. The federalists had financial impotence. The writers of these Articles failed to recognize the needs of the national government, blinded by their quest for unbridled individual liberty. In late 1782, the Congress proposed a tax, or impost, on imported goods. However, haunted by the demon they created, the states rejected that idea. As stated by the...

Cluster Analysis

Cluster Analysis Cluster analysis is a statistical technique used to identify how various units like people, groups, or societies can be grouped together because of characteristics they have in common. Also known as clustering, it is an exploratory data analysis tool that aims to sort different objects into groups in such a way that when they belong to the same group they have a maximal degree of association and when they do not belong to the same group their degree of association is minimal. Unlike some other statistical techniques, the structures that are uncovered through cluster analysis need no explanation or interpretation – it discovers structure in the data without explaining why they exist. What Is Clustering? Clustering exists in almost every aspect of our daily lives. Take, for example, items in a grocery store. Different types of items are always displayed in the same or nearby locations – meat, vegetables, soda, cereal, paper products, etc. Researchers often want to do the same with data and group objects or subjects into clusters that make sense. To take an example from social science, let’s say we are looking at countries and want to group them into clusters based on characteristics such as division of labor, militaries, technology, or educated population. We would find that Britain, Japan, France, Germany, and the United States have similar characteristics and would be clustered together. Uganda,  Nicaragua, and Pakistan would be also be grouped together in a different cluster because they share a different set of characteristics, including low levels of wealth, simpler divisions of labor, relatively unstable and undemocratic political institutions, and low technological development. Cluster analysis is typically used in the exploratory phase of research when the researcher does not have any pre-conceived hypotheses. It is commonly not the only statistical method used, but rather is done in the early stages of a project to help guide the rest of the analysis. For this reason, significance testing is usually neither relevant nor appropriate. There are several different types of cluster analysis. The two most commonly used are K-means clustering and hierarchical clustering. K-means Clustering K-means clustering treats the observations in the data as objects having locations and distances from each other (note that the distances used in clustering often do not represent spatial distances). It partitions the objects into K mutually exclusive clusters so that objects within each cluster are as close to each other as possible and at the same time, as far from objects in other clusters as possible. Each cluster is then characterized by its mean or center point. Hierarchical Clustering Hierarchical clustering is a way to investigate groupings in the data simultaneously over a variety of scales and distances. It does this by creating a cluster tree with various levels. Unlike K-means clustering, the tree is not a single set of clusters. Rather, the tree is a multi-level hierarchy where clusters at one level are joined as clusters at the next higher level. The algorithm that is used starts with each case or variable in a separate cluster and then combines clusters until only one is left. This allows the researcher to decide what level of clustering is most appropriate for his or her research. Performing A Cluster Analysis Most statistics software programs can perform cluster analysis. In SPSS, select analyze from the menu, then classify and cluster analysis. In SAS, the proc cluster function can be used. Updated by Nicki Lisa Cole, Ph.D.

Football speech Coursework Example | Topics and Well Written Essays - 1000 words

Football speech - Coursework Example This will enable them to comprehend how the professional sport is actually played, as well as apprise them of the global nuances, changes and aspirations that are shaping up with the passage of time. I am sure that the England team can rise way above my expectations if the young ones of today are given a chance to showcase their true talents as the country is filled with immense talent, skills and abilities. Why not tap the same? I ask you, why? Let’s go ahead with it and achieve success at full throttle. This is indeed possible, my dear ladies and gentlemen! The professional coaching in schools will allow us to succeed as and when we wish to have it within our ranks. I am certain that this professional football education would pave the way for talented stars to come up in the near future. The forming up of training academies would be a better initiative that the English football authorities can undertake because this will resolve quite a few issues. There is a dire need to se t things right and that too within the shortest time frame possible, so that success can be attained quickly. The youth training academies should be such that these inculcate pure value more than anything else. There is this shortfall of professional players coming on the English horizon and this can only be met with adequate levels of coaching and professionalism, and I am sure if steps are taken in the right direction, positive results will arrive sooner rather than later. I am sure that the academies must be given the resources that are required by them. If these academies are given the resources, they will come up with solid and long-lasting results. These results would win immense happiness for all of us, who want to see the sport of football thrive and our crowds roar whenever our team is playing well. My dear ladies and gentlemen, I may add here again that the professional coaching domains could only be harnessed upon if the right mix of coaches are employed, so that they can make sure that the players who are the most talented amongst the lot get selected and represent the different clubs so that they can make it to the top echelon, i.e. the England football team. Many stars within the England team represent pure talent and variety in the sheerest form and I am sure if given a proper chance to the up and coming players, there is no reason why they cannot be hailed as the very best, in fact even the greatest, in the times to come. Only thing lacking is an understanding that commitment and professionalism are inter-linked, and both of these tangents need to be touched upon deeply so as to extract maximum value. The football starting line-up within the clubs must have at least three English youth players so that their essence has a long-lasting value on building up the other players who are there within the clubs. These players will feel that they are playing on the big stage and are thus a part of something big (Sutherland, 1996, 45). They will even be g rateful if the English youth players take the time out to represent them, so that success for the sake of these clubs is manifested at the end of the day. This is such an important proposition that one can only wish for this to happen. And happen for the right reasons too, without any doubt let me tell you. I believe that the English youth players would bring with them the much required experience and

Electronic Cigarette Sustainable Business in Japan- External Analysis Assignment

Electronic Cigarette Sustainable Business in Japan- External Analysis - Assignment Example PESTEL analysis is the best tool for making market analysis for external factors that might affect the operation of a business. External factors affecting Magpie Pty Limited include environmental factors, political, social cultural, technological, legal and economic factors. Consequently, in order to capture or maintain maintain a market, strategic measures to curb changes in these factors must be enforced by a company (Berg, 2009). The political environment of any nation is crucial in operating a business. Some of the political factors likely to affect the operations include, government stability, corruption levels, tax policy which includes rates and incentives, freedom of the press and government involvement in trade unions. It is important to have good relations with the political class in foreign markets. This is because of the value of political lobbying in business. This is not different in Japan as several laws have been enacted to deal with electronic smoking in the country. The Japanese health sector enacted some laws in 2003 inhibiting smoking of electronic cigarettes in public. The implementation of the laws about smoking electronic cigarettes in Japan operates on a two tier system. The first tier allows partial permission for smoking electronic cigarettes on the condition that they are nicotine free. The government has not yet given out a medical license to electronic cigarettes that contain nicotine. Magpie Pty Limited must adhere to the regulations set including analyzing the transport industry, local authorities and property owners. The transport industry includes airports if the cigarettes are meant for export and further distribution. Some airports however do not allow use of electronic c igarettes. The political environment in Japan is partially seen to be supporting sale of electronic cigarettes. This can be evident by the fact that electronic cigarettes are not exposed to the same tax laws as compared

The Humanistic and Cognitive Behavioral Applications of Psychology Essay Example for Free

The Humanistic and Cognitive Behavioral Applications of Psychology Essay Psychology as a scientific discipline can be divided into four major historical forces. The first historical force being psychoanalysis, the second force behaviorism, the third force humanistic, and the fourth force multicultural. Each historical force represents the zeitgeist or prevailing school of thought for its historical time, and each school of thought brought about the development of different theoretical applications and ideological approaches. This paper will focus on theorists and theoretical applications of the second and third historical forces. Behaviorism is the school of thought founded by John B. Watson and is the second historical force in psychology. The basis of behavioral psychology suggests that all behaviors are learned and therefore can be unlearned and changed. Watson, like most other behaviorists were of the mindset that only observable, or overt behaviors, should be studied because concepts such as emotion and cognition were too subjective (Cherry, K. 2011). Cognitive applications of behavioral psychology known as Cognitive Behavioral psychology or Cognitive Behavioral Therapy (CBT) differs from the orientation of Behaviorism in that it focuses on the mental processes, perceptions, and interpretations of the mind, as well as how information is retrieved. Cognitive Theorists believe emotions are triggered by thoughts and beliefs. It is in this mindset that Cognitive Behavioral psychotherapy was developed as a type of â€Å"talk therapy† which is clinically proven to be more effective than medication for treating insomnia, depression and several other psychological issues. One of the most notable Cognitive Behavioral theorists of modern day psychology is Dr, Albert Ellis. I focus on Albert Ellis and his theoretical applications because of their similarities to the foundations of Buddhist psychology. Albert Ellis founded Rational Emotive Behavior Therapy (REBT). Rational Emotive Behavior Therapy can be viewed as a philosophy of living, as well as a form of psychotherapy. Dr. Ellis also believed that unhappiness could be alleviated by learning to identify 4 types of irrational thinking and  cultivating â€Å"Universal Self-Acceptance† ( USA ) which overlaps Buddhisms â€Å"three marks of existence† ( annicca, anatta, dukha ) (Tsering, 2006). Dr. Ellis believed that â€Å"self-esteem† was an irrational and harmful concept for reasons similarly found in Buddhism. Many psychologists believe that self-esteem issues help or exacerbate most mental health issues. Dr. Ellis advocated replacing the concept of â€Å"self-esteem† with â€Å"Universal Self-Acceptance† (USA) (M.G.T. Kwee, 2006) Rational-emotive behavior therapy, or REBT, can perhaps be summarized by understanding the A-B-C model for psychotherapy. (Ellis, 1994) REBT says that the most commo n mistake people make is in assuming that adversity (A) is responsible, or causes, emotional consequences (C). For example, one might believe that doing poorly on a project at work (the adversity, or A) is what causes them severe anxiety and stress (the consequence, or C). The REBT therapist, however, argues that it is not the adversity (A) which causes the anxiety and stress (C), but rather it is the individuals perceptiontheir unrealistic and over generalized beliefs (B) about the adversity that causes the anxiety and stress. It was not that a person did poorly on the project, but rather her belief that she must do well on everything she does. This unrealistic belief that she must do well all the time led her to tell herself how awful it was that she did not do well. Thus, it was her perception that she did not do what must be done, and that it is awful that she did not do what must be done, that resulted in her feelings of stress and anxiety. While most people believe that A=C, the REBT therapist shows them that, in reality, A x B = C. If the therapist can adjust the clients thinking by ma king her realize that she doesnt always have to do well, or that its not really that awful that she didnt do as well as she would have liked, then her feelings of anxiety and stress may be lessened. (Ellis,1994) As a cognitive-behavioral mode of treatment REBT postulates that emotional and psychological disorders are largely the result of thinking irrationally, dysfunctionally, negatively, absolutely, or illogically. Furthermore, REBT theorizes that rational and irrational thoughts are incompatible. (Tsering, 2006) Humans are able to get rid of most of their emotional and mental unhappiness, inefficacy, or disturbance if they learn to maximize rational and minimize irrational ideation REBT holds that sustained negative feelings, such as intense depression, anxiety, anger, and guilt, are almost  always unnecessary to human living. (Ellis, 1994) After researching different aspects of Buddhist psychology it is my opinion that Dr. Ellis’ (REBT ) transcends multi-cultural borders and values. I find this approach to psychotherapy to be very beneficial and important in American psychology which historically has failed in many aspects to encompass other cultures and ideological approaches i n psychotherapies and treatments. Many similarities also exist between the ways that Taoism, Zen Buddhism, and the self-actualization theories of Rogers and Maslow. Both Maslow and Rogers described the self-actualizing person as one who has personal autonomy and who is free to make choices. The actions of the self-actualizing person are not determined solely by the physical and social environment, because a person has access to personal resources that are, in turn, growth promoting. According to Maslow (Maslow, 1968) ) the self-actualizing person does not avoid facing or acting on feelings or thoughts that are experienced. The self-actualized person of Maslow, Rogers, Zen Buddhism, and Lao Tzu feels a kinship with all human beings. These people care about others with a caring that is gentle and not moralistic. The humanistic approach of the third historical force in psychology reflects the self –actualization ideologies put forth in Buddhism and Taoism and suggested by Maslow and Rogers. Carl Rogers, created client-centered therapy, and designated unconditional positive regard (UPR) as one of the three conditions were necessary for positive change, along with empathy and genuineness (congruence). According to the Rogerss theory, mental illness is often caused by the absence of love or by a defective kind of love that the client received as a child. By showing the client unconditional positive regard and acceptance, the therapist is providing the best poss ible conditions for personal growth to the client. (Campbell, 1985) One regards ‘each aspect of the client’s experience as being part of that client . (Bozarth, 2001) While all four of the historical forces have contributed to the development of American psychology and psychological theories, I believe it is the cognitive behavorial and existentialistic ideologies such as the theories of Ellis’ (REBT) and Rogers’(UPR) that have had the greatest impact on psychotherapy and its multi-cultural applications . I can honestly say that my views and opinions have been changed by the knowledge I have gained from the History and Systems class also known as psychology 308. From a cultural perspective  I have always felt I belonged to two different worlds. I was born in Kentucky and raised in a very conservative , narrow-minded community. The predominant school of thought was very racist. My ethnic heritage is Scotch-Irish and I was taught as a child to have a dislike for those who were not like me. Imagine, if you will, the conflict I felt as a child who played with dolls, hated baseball, and had an attraction to members of my sex. Researchin g the different theoritical orientations in psychology has been an extremely enlightening experience. While I do not profess to be of any religious or spiritual mindset, I have developed an interest in the Buddhist approach of self-acceptance to life. I am almost 46 years old and I have made my share of mistakes along the way. Self acceptance has always been something I have struggled with. Dr. Ellis’ REBT and Buddhist psychological approaches have given me the tools to take a greater look at myself and to be okay with what I see. I intend to be an advocate for those people like myself who have felt cheated by the cultural values or norms put forth by American psychological culture. Times may be changing, but in my opinion not fast enough. As we move to a more culturally diverse nation I hope that the plight of gay, lesbian, and transgendered persons will be considered in the greater development of multi-cultural psychology. Brook, J. S., Whiteman, M. (2008). Onset of adolescent drinking: a longitudinal study of intrapersonal and interpersonal antecedents. Bibliography Bozarth, J. (2001). Unconditional Positive Regard (Rogers Therapeutic Conditions Evolution Theory Practice. Pccs Books. Campbell, P. A. (1985). Bio-spirituality: focusing as a way to grow. Loyola University Press. Ellis, A. (1994). Reason and Emotion in Psychotherapy . Birch Lane . Hanh, T. N. (1999). The Heart of the Buddhas Teaching:Transforming Suffering into Peace, Joy, and Liberation . Broadway Books. M.G.T. Kwee, K. G. (2006). Horizons in Buddhist Psychology: Practice, Research Theory,. Chagrin Falls : Taos Institute Publications. maslow, A. (1968). Toward a Psychology of Being. New York: Princeton. Tsering, G. T. ( 2006). Buddhist Psychology: The Foundation of Buddhist Thought.

The Rationale of Suicide in Bartleby Essay -- Bartleby Scrivener Essay

The Rationale of Suicide in Bartleby        Ã‚   One of the most strikingly confusing details of Herman Melville's "Bartleby" is the repetitive use of the specific form of his refusals; he "prefers" not to comply with his employer's demands. Bartleby never argues for his convictions, rather he refuses on the grounds of his preference. Such a vast repetition, along with its inherent perplexity, leads me to believe that the actual wording is symbolic in nature.         Ã‚  Ã‚  When someone is asked for his/her preferences, the question is directed to the individual's inner motives and desires. Any question addressed as a preference question, usually grants the consideration of the innermost inclinations. The lawyer never asked Bartleby whether he would like to comply or not, yet the latter keeps answering with the same term of preference; a choice of word that comes to show that Bartleby does not regard the demands laid upon him as intrinsically valid, he rather questions them in light of his inclinations and answers accordingly.      Ã‚  Ã‚   The lawyer, on the other hand, does view his demands as intrinsically valid. The lawyer represents society with all its requirements and demands. Society expects us to work for our living under the terms and conditions that it sets, but what if we choose not to? *   The lawyer does not make much of Bartleby's choice of words, he does not recognize the real problem; namely, Bartleby is neither interested, nor subjected to the rules of society      Ã‚  Ã‚  Ã‚   Bartleby's state is further clarified by the symbolic use of the walls and the dead letter office described in the epilogue. First, throughout the story he is depicted time and again as facing and staring at a wall. Staring at a wall can mean ... ...it.  Ã‚  Ã‚  Ã‚  Ã‚           Ã‚  Ã‚  Ã‚   As much as we all strive to "see the full half of the glass," for some people the half is either empty, or not full enough. While those of us that have an incentive for life cannot understand how it can elude anyone else (in the way the Lawyer could not understand Bartleby), each reason to get out of bed every morning is unique and personal. Apparently not everyone has a reason, and the mere loss of a reason is a short step away from the loss of life.  Ã‚  Ã‚         * The assumption made by the lawyer, and for that matter, by society, that its values and demands are intrinsically a priori valid, are a matter for another interesting research, yet it diverges too much from our point.    Work Cited: Melville, Herman. "Bartleby, the Scrivener: A Story of Wall-street." 1853. Bartleby.com. 30 Oct. 2000. http://www.bartleby.com/129/. The Rationale of Suicide in Bartleby Essay -- Bartleby Scrivener Essay The Rationale of Suicide in Bartleby        Ã‚   One of the most strikingly confusing details of Herman Melville's "Bartleby" is the repetitive use of the specific form of his refusals; he "prefers" not to comply with his employer's demands. Bartleby never argues for his convictions, rather he refuses on the grounds of his preference. Such a vast repetition, along with its inherent perplexity, leads me to believe that the actual wording is symbolic in nature.         Ã‚  Ã‚  When someone is asked for his/her preferences, the question is directed to the individual's inner motives and desires. Any question addressed as a preference question, usually grants the consideration of the innermost inclinations. The lawyer never asked Bartleby whether he would like to comply or not, yet the latter keeps answering with the same term of preference; a choice of word that comes to show that Bartleby does not regard the demands laid upon him as intrinsically valid, he rather questions them in light of his inclinations and answers accordingly.      Ã‚  Ã‚   The lawyer, on the other hand, does view his demands as intrinsically valid. The lawyer represents society with all its requirements and demands. Society expects us to work for our living under the terms and conditions that it sets, but what if we choose not to? *   The lawyer does not make much of Bartleby's choice of words, he does not recognize the real problem; namely, Bartleby is neither interested, nor subjected to the rules of society      Ã‚  Ã‚  Ã‚   Bartleby's state is further clarified by the symbolic use of the walls and the dead letter office described in the epilogue. First, throughout the story he is depicted time and again as facing and staring at a wall. Staring at a wall can mean ... ...it.  Ã‚  Ã‚  Ã‚  Ã‚           Ã‚  Ã‚  Ã‚   As much as we all strive to "see the full half of the glass," for some people the half is either empty, or not full enough. While those of us that have an incentive for life cannot understand how it can elude anyone else (in the way the Lawyer could not understand Bartleby), each reason to get out of bed every morning is unique and personal. Apparently not everyone has a reason, and the mere loss of a reason is a short step away from the loss of life.  Ã‚  Ã‚         * The assumption made by the lawyer, and for that matter, by society, that its values and demands are intrinsically a priori valid, are a matter for another interesting research, yet it diverges too much from our point.    Work Cited: Melville, Herman. "Bartleby, the Scrivener: A Story of Wall-street." 1853. Bartleby.com. 30 Oct. 2000. http://www.bartleby.com/129/.

In View of Traditional and Modern Ethics Essay

Introduction The study of philosophy has long been a part of our society. The field of ethics is one of the important branches of philosophy. Ethics deals about moral values our understanding of what is right or wrong, about life, about one’s rights and regarding the Divine being. What we are now is the product of the past. Ethics mold our personality. It is how we live our lives. Ethics guides us in seeking the answers to the many different queries we have in mind like why we exist, why we long for true happiness, and why can’t we avoid immoral acts. Traditional vs. Modern Ethics The focus of traditional ethics differs from the modern ethics in many ways. Traditional ethics goes back during the times of Plato, Aristotle, and Socrates in the ancient times. These ideas of traditional ethics have become the basis of succeeding ethics foundations. The ethics being promoted today has already existed before. The world has changed. People have also changed. Thus, ethics change to adapt to the changes in the world and the people’s perspective. Ethical and political philosophy awakening started as early as 5th century B.C. in Greece by the Sophist. They desired to discover the essence of moral virtues, the â€Å"form of good† which is the ultimate source of reality and value. There are a number of themes or doctrines that emerged. These are skepticism, relativism, subjectivism, egoism, and hedonism. Some ethical egoists suggested that one’s highest objective is to lead a pleasant life focusing on his or her pleasures. It gave birth to Epicureanism and Stoicism. During the medieval times the Christianization of ethics took place with the coming of St. Augustine, St. Hildegard, and St. Thomas Aquinas. Later on utilitarianism emerged and also philosophers like Thomas Hobbes, Immanuel Kant, and John Stuart Mill. Around 18th and 19th centuries moral philosophy focused on politics. People were also exposed to Liberalism, Marxism, Communism, and Anarchism. Recent moral and political philosophers introduce the concept of normative ethics, emotivist, invisible hand mechanism, conservatism, socialism, and democratic socialism to name a few. Philosophers include G.E. Moore, W.D. Ross, John Rowls and other important names. Conclusion Moral issues are important concern for all people not just for the philosophers. All the philosophers from the ancient to the modern times have contributed to our own system of beliefs regarding life and the many issues of human existence. Indeed traditional and modern ethics are related and supportive of each other. Ideas of the traditional ethics are the foundation of the modern ethics. Advocates of modern ethics customized or revised the concepts of the traditional ethics to fit today’s society. Both traditional and modern ethics have influenced the way people think and analyze life and their society. Reference Moore-Bruder, (2005). â€Å"Moral and Political Philosophy.† Philosophy: The Power of Ideas, Sixth Edition. The McGraw-Hill Companies

Apple Revenue Recogonition

Apple revenue recognition Apple Inc Revenue Recognition Concepts A. Revenue is gross amount a company received or billed from service provided or units sold, Revenue is earned regardless money come in or not at that particular time. It is assumed revenue is earned, when it is realizable, and earned. Revenues are derived from company normal operation. The company exist to sell it is core product or services to the market. Gain rise from non operation activities of the entity. An asset sells can be considered a gain if the company originally depreciated the assets to zero, then sell it.Even know the company used the assets to generate revenue, the assets transaction is a gain, because it is not a core business transaction. The primary function of a business is not to sell the assets for a gain. Any amount of gain from non operation of core business is considered to be a gain. Examples are currency gain, Short term investment gain, and extraordinary gain. B. When a business recognized r evenue, it means it has earned the revenue, and it is realizable in that period, which indicated a transaction, or service has occurred.The business did its obligation to bill or accepts money at that period. The business has full expectation it will receive the revenue in the near term depending the billing agreements. The income statement is affected by revenue recognition, also the balance sheet is affected, and all this individuals: Account receivable, Tax payable, COGS, Cash, Unearned revenue. The revenue criteria from FASB concept 5 says: revenue to be recognized on the income statement, revenue must be realized, or realizable and earned. CYes, they do align with FASB standards; Apple recognized revenue when persuasive evidence of transfer ownership arrangement exists. 1. Entity has transferred to the buyer the significant risks and rewards of ownership of the goods; 2. Entity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold 3. The amount of revenue can be measured reliably; 4. It is probable that the economic benefits associated with the transaction will flow to the entity. DThe multiple element contract is referring to the embedded unspecified upgrade right that the company might be obligated to provide. It is difficult to put a monetary value, because the company has to estimate the cost of upgrade, and once they estimate the cost, the company must set deferred revenue by subtracting it from original sales. The new rules allowed the company to estimate as low as possible because the upgrade costs are not that significant to swing the income statement. E Compensation metric could be aligned with revenue growth. FITunes songs sold online on net basis, and recognized when transaction occurred Mac-branded accessories are recognized when billed, if it sold online apple waits until customers receive the items, because apple is liable until delivery. IPod sold to third party reseller in India is recognized when apple billed the third party. G Apple recognized the amount it billed it‘s customers, apple takes inventory risks, therefore it recognized the gross amount it billed, if it sold online from another company, apple only recognized net sales. H 50 Mac * 2800 = 140,000Unit price 2,500 Software + 2 years service =300 Apple will recognize the whole gross sale 140,000 as revenue for 2010. Because apple took the inventory risk, Apple will bill the community college the 140,000, and recognized the same amount as the revenue. I Account receivable |Dr. |Cr. | |Sep 26,2009 $3361 | | | |$2149 | |Sep, 25,2010 $5510 | | Deferred Revenue |Dr. Cr | |Sep,25,2009 $2906 | | | |$1217 | |Sep,26,2010 $4123 | | Net sale |Dr. |Cr. | |Sep, 26, 2009 $42,905 | | | |$22,320 | |Sep, 26,2010 $65,225 | | IJournal Entry Unearned revenue2053 Sale Revenue2053 Deferred Revenue |Dr. Cr | |Sep,25,2010 $2053 |Sep,26,2009 $2053 | | | | |Sep,26,2010 |0 | Sale Revenue |Dr. |Cr | |Sep,25,2010 |$2053 | | | | |Sep,26,2010 |$2053 II Journal entry Cash21,225 Account receivable 44,000 Sale Revenue65,225 Unearned Revenue |Dr. |Cr | |Sep,25,2010 $2903 |Sep,26,2009 $2903 | | | | |Sep,26,2010 |$0 | Sale Revenue |Dr. Cr | | |Sep,25,2010 $2903 | | | | | |$62,322 | |Sep,26,2010 | | | |$65,225 | III Journal Entry Cash44,000 Account Receivable44,000 Analysis JI under the old model revenue was deferred and recognized each year on straight line basis over its economic life of the product, but under the new model Apple is able to take significant portion of the sale at the time of transaction. IIProspective can only apply to future while retrospective can apply to the past transactions. Apple elected to use retrospective. K Iincreased its net income IIBalance sheet and Cash Flow statement (operation). IIImproved gross margin LMost of the cost good already occurred before apple was able to recognized revenue. Therefore, Apple must adjust individual account to match its expense, and revenue.MIncreased operation cash flow NAccounting rules, and procedures might be preventing unfair reporting, but it has a major flaws. One of the flows is accounting doesn’t adapt quickly to economic condition. Accounting numbers doesn’t really reflect the true value of a company. Account is lagging indicator. One industry can benefits from particular accounting procedure, and rules, but it can also hurt another industry by not reflecting true economic value. We will like to report to our shareholders actual reflection of our operation, but accounting procedures doesn’t allow us to communicate the actual result.

Free Essays on DNA Fingerprint

DNA Fingerprint Like the fingerprints identification that came in to use by detectives a police labs during the 1930s each person has a unique DNA fingerprint. Unlike a conventional fingerprint that occurs only on the on the finger tips and can be altered by surgery, a DNA fingerprint is the same for every cell, tissue and organ of a person, and it can not be alters by any known treatment, therefore the DNA Fingerprint is rapidly becoming the primary method for Identifying and distinguishing among individual human beings. The Structure of DNA The characteristics of all living organisms, including humans, are essentially determined by information contained within DNA that they inherit from their parents. The Molecular structure of DNA can be imagined as a zipper with each tooth represented by one of four letters (A, C, G or T) and with opposite teeth forming one of two pairs, either A-T or G-C. The letter A, C, G and T stands for adenine, cytosine, guanine, and thymine, the basic building blocks of DNA. The information contained on the DNA is determined primarily by the sequence of letters along the zipper. Living organism that looks different or have different characteristics also have different DNA sequences. The more varied the organisms, the more varied the DNA sequences. DNA fingerprinting is very quick way to compare the DNA sequences of any two living organisms. The usage of DNA finger printing is most common in health care research and in the justice system. The FBI and police labs around the United States have begun to use DNA fingerprints to link suspects to biological evidence-blood or semen stains, hair or items of clothing- found at the scene of a crime, and since 1987 hundreds of cases have been decided with the assistance of DNA fingerprint evidence. Another Important use of DNA fingerprints in the court system is to establish paternity in custody and child support litigation. In these applications, DNA finge... Free Essays on DNA Fingerprint Free Essays on DNA Fingerprint DNA Fingerprint Like the fingerprints identification that came in to use by detectives a police labs during the 1930s each person has a unique DNA fingerprint. Unlike a conventional fingerprint that occurs only on the on the finger tips and can be altered by surgery, a DNA fingerprint is the same for every cell, tissue and organ of a person, and it can not be alters by any known treatment, therefore the DNA Fingerprint is rapidly becoming the primary method for Identifying and distinguishing among individual human beings. The Structure of DNA The characteristics of all living organisms, including humans, are essentially determined by information contained within DNA that they inherit from their parents. The Molecular structure of DNA can be imagined as a zipper with each tooth represented by one of four letters (A, C, G or T) and with opposite teeth forming one of two pairs, either A-T or G-C. The letter A, C, G and T stands for adenine, cytosine, guanine, and thymine, the basic building blocks of DNA. The information contained on the DNA is determined primarily by the sequence of letters along the zipper. Living organism that looks different or have different characteristics also have different DNA sequences. The more varied the organisms, the more varied the DNA sequences. DNA fingerprinting is very quick way to compare the DNA sequences of any two living organisms. The usage of DNA finger printing is most common in health care research and in the justice system. The FBI and police labs around the United States have begun to use DNA fingerprints to link suspects to biological evidence-blood or semen stains, hair or items of clothing- found at the scene of a crime, and since 1987 hundreds of cases have been decided with the assistance of DNA fingerprint evidence. Another Important use of DNA fingerprints in the court system is to establish paternity in custody and child support litigation. In these applications, DNA finge...

iOS Development in C# with Xamarin and Visual Studio

iOS Development in C# with Xamarin and Visual Studio In the past, you may have considered Objective-C and iPhone development but the combination of a new architecture and a new programming language together may have been too much. Now with Xamarin Studio, and programming it in C#, you may find the architecture not that bad. You may end up coming back to Objective-C though Xamarin makes feasible any type of iOs programming including games. This is the first of a set of tutorials on programming iOS Apps (ie both iPhone and iPad) and eventually Android Apps in C# using Xamarin Studio. So what is Xamarin Studio? Previously known as MonoTouch Ios and MonoDroid (for Android), the Mac software is Xamarin Studio. This is an IDE that runs on Mac OS X and its pretty good. If youve used MonoDevelop, then youll be on familiar ground. Its not quite as good as Visual Studio in my opinion but thats a matter of taste and cost. Xamarin Studio is great for developing iOS Apps in C# and likely Android, though that depends on your experiences creating those. Xamarin Versions Xamarin Studio comes in four versions: Theres the free one that can create Apps for the App store but those are limited to 32Kb in size which is not a lot! The other three cost starting with the Indie version for $299. On that, you develop on the Mac and can produce Apps of any size. Next is the Business version at $999 and thats the one used for these examples. As well as Xamarin Studio on the Mac it integrates with Visual Studio so you can develop iOS/Android apps as if writing .NET C#. The clever trick is that it uses your Mac to build and debug the App using the iPhone/iPad simulator while you step through code in Visual Studio. The big version is the Enterprise edition but that wont be covered here. In all four cases you need to own a Mac and to deploy Apps in the App store needs you to pay Apple $99 each year. You can manage to offset paying that until you need it, just develop against the iPhone simulator that comes with Xcode. You have to install Xcode but its in the Mac Store and its free. The Business edition does not have a big difference, just that it is on Windows instead of the Mac with free and Indie editions, and it uses the full power of Visual Studio (and Resharper). Part of that comes down to whether you prefer to develop Nibbed or Nibless? Nibbed or Nibless Xamarin integrates into Visual Studio as a plugin that gives new menu options. But it doesnt yet come with a designer like the Xcodes Interface Builder. If you are creating all your views ( the iOS word for controls) at runtime then you can run nibless. A nib (extension .xib) is an XML file that defines the controls etc in views and links events together so when you click on a control, it invokes a method. Xamarin Studio also requires you to use Interface Builder to create nibs but at the time of writing, they have a Visual designer running on the Mac in alpha state. It will likely become available on the PC as well. Xamarin Covers the Whole iOS API The whole iOS API is pretty massive. Apple currently has 1705 documents in the iOS developer library covering all aspects of iOS development. Since they were last reviewed, the quality has improved a lot. Likewise, the iOS API from Xamarin is pretty comprehensive, though you will find yourself referring back to the Apple docs.​ Getting Started After installing Xamarin software on your Mac, create a new Solution. The project choices include iPad, iPhone, and Universal and also with Storyboards. For iPhone, you then have the choice of an Empty Project, Utility Application, Master-Detail Application, Single View application, Tabbed Application or OpenGl Application. You have similar choices for Mac and Android development. Given the lack of designer on Visual Studio, you can take the nibless (Empty Project) route. Its not that difficult but nowhere as easy to get the design looking spot on. In this case, as you are mainly dealing with square buttons, its not a worry. Architecting iOS Forms You are entering into a world described by Views and ViewControllers and these are most important concepts to understand. A ViewController (of which there are several types) controls how data is displayed and manages view and resource management tasks. The actual displaying is done by a View (well a UIView descendant). The User Interface is defined by ViewControllers working together. Well see that in action in tutorial two with a simple nibless App like this one. In the next tutorial, well look in depths at ViewControllers and develop the first complete App.

Benefit Plan Design Analysis Research Paper Example | Topics and Well Written Essays - 500 words

Benefit Plan Design Analysis - Research Paper Example American Airlines Incorporation believes in arranging its corporate responsibility in the form of responding comprehensively towards its concerns and interests of its stakeholders. The organization seeks for gathering loyalty factor from its customers by constantly realizing and fulfilling their expectations. The benefit programs of American Airlines Incorporation at present are inclusive of primarily traveling privileges, support of ‘work-life’ plans, benefits of health and life, policies of savings and retirement and various programs for training and development of its employees. The traveling privileges provide the benefit to its employees to travel to any place in the world at discounting rates, provided the employees travel by either American Eagle or American. The support programs of the work life in the organization are inclusive of different types of resources for the purpose of accomplishing various needs, both personal as well as professional. The benefit progr ams related to health and life of the employees are inclusive of aiding incompetency of the employees with respect to vision, physical disability and dental among others.