The Church and the Middle Ages Essay - 596 Words

The Church and the Middle Ages The Middle Ages were a period in Europe dating from the collapse of the Roman Empire in the West, around the 5th century. However, the fixing of dates for the beginning and end of the Middle Ages is arbitrary. According to the Norton Anthology, Medieval social theory held that society was made up of three estates: the nobility, composed of a small hereditary aristocracy,...,the church, whose duty was to look after the spiritual welfare of that body, and everyone else...( Norton 76). According to Microsoft Encarta, No one definitive event marks the end of antiquity and the beginning of the Middle Ages. By the end of the 5th century the culmination of several long-term trends, including a severe†¦show more content†¦GRAPH According to Microsoft Encarta, The early Middle Ages drew to a close in the 10th century with the new migrations and invasions, the coming of the Vikings, and the weakening of all forces of European unity and expansion (Microsoft). These acts resulted in violence and dislocation which caused isolation, population to diminish, and the monasteries again became outposts of civilization. During the high Middle Ages, the Roman Catholic Church became organized into an elaborate hierarchy with the pope as the head in western Europe. He establish supreme power. Many innovations took place in the creative arts during the high Middle Ages. Literacy was no longer merely requirement among the clergy. New readings were addressed to a newly literate public that had both the time and the knowledge to enjoy the work. The late Middle Ages were characterized by conflict. Towns and cities began to grow in alarming numbers; the new towns wanted to have their own self-control. They wanted to be free of outside leadership. One result of this struggle was the intensification of political and social thinking. In the late medieval period, there was a ugre for the direct experience with God, whether through private, interior ecstasy or mystical illumination. Christ and the apostles presented an image of radical simplicity, and using the life ofShow MoreRelatedThe Church Of The Middle Ages3873 Words   |  16 PagesThe Church is a highly acclaimed power that is still in power to this day. The Pope is still in power and the Catholic Church has been in power for almost 2000 years. The Church has a huge following and many people follow it blindly. Though there is no feudal system to put the Church on top and there is now a separation of Church and State, it was not always like that. The Church’s history is anything but pure. It constantly used it’s power against those that relied on the Church for answers andRead MoreMedieval Church And The Middle Ages1435 Words   |  6 Pages The time period lasting from approximately 800-1500 A.D. was known as the Middle Ages. The most important component of the Middle Ages was feudalism, a system of social hierarchy. In the European feudal pyramid, the uppermost ranking was the king, followed by nobles and church officials, knights, and peasants. One’s social ranking determined their place in society as well as their amount of power. The manor system was the economic system associated with feudalism. In the manorial system, a landownerRead MoreThe Catholic Church And The Middle Ages1283 Words   |  6 PagesTHE CATHOLIC CHURCH IN THE MIDDLE AGES I wanted to do this research paper on the Catholic Church in the Middle Ages because the church has always fascinated me. I have always found the history and the corruption of the Catholic Church to be of great interest and when I read in Robinson Crusoe, when he stated something to the effect that he would rather be captured by cannibals than catholic priests , I decided to do this paper on the Catholic Church. I thought it was a very interesting statementRead MoreThe Church in the Middle Ages Essay2025 Words   |  9 PagesThe Church in the Middle Ages By The Middle Ages, one understands a relatively long historical period extending from the end of the Roman Empire to the 1500s. The conquest of The Roman Empire by Germanic tribes, and synthesis of Germanic and Roman ways of life formed the civilization which we call medieval (medieval-from Latin words; medium (middle) and aevum (age)). Medieval civilization was greatly influenced by the Muslims in Spain and The Middle East, and by Byzantine Empire and ChristiansRead MoreThe Church during the Middle Ages1613 Words   |  6 PagesThe Middle Ages were a time that revolved around Christianity and converting or killing off all those who were not Christian. As a result, strict laws were put in place that prohibited the practices that weren’t Christian. This also meant anything that was pagan was prohibited and punishable by death. There were many practices that would be considered pagan, but the main ones of concern were the things the Church did not approve. Of the things the Church did not approve magic, like witchcraft, andRead MoreEssay on Middle Ages- Catholic Church1744 Words   |  7 PagesThe Middle Ages was a time of rebirth for the Church. The Church had a growing amount of power, and used this power to get messages sent to its followers. One important message created an ever-growing distance between believes and nonbelievers of the Church. Throughout the Middle Ages there have been inconsistencies with the doctrines and actions of the Church. There is one constant within the Church, throughout the Middle Ages the Church has opposed outsiders and has mistreated those outsiders fromRead MoreThe Christian Church in the Middle Ages Essay1114 Words   |  5 PagesThe Christian Church in the Middle Ages The Christian Church in the Middle Ages played a significant role in society. Unfortunately though, the church is often regarded as the capital of corruption, evil, and worldliness. Today, so many people depict the medieval church as being led by materialistic popes, devouring tithes from poverty-stricken peasants, having various illegitimate children, and granting indulgences for money from wayward believers. Yes, circumstances like this may have beenRead MoreThe Church: The Guardian of Culture in the Middle Ages1135 Words   |  5 PagesThe Middle Ages were characterized by a rigidly hierarchical society, which was justified by the view that, like the branches of a tree, every level of society was preordained and important. While the nobility and the clergy stood at the top of the society hierarchy, Jews and those who pursued dishonorable professions were branded outsiders. The Church acted as guardian of culture, particularly within its monasteries and convents. They preserved the scholarship of antiquity, often through theRead MoreThe Decline of the Medieval Church at the End of the Middle Ages678 Words   |  3 PagesTowards the end of the Middle Ages and into the duration of the Renaissance, the Medieval Church’s social and political power dwindled. Centuries prior the Catholic Church gained a surplus of control, largely due to the stability it maintained during the chaotic breakdown of the Western Roman Empire . Yet toward the end of the Middle Ages the Church set in motion factors that would ultimately lead to its downfall as the definitive figure of authority. However, despite political and social controversyRead MoreThe Changes in the Catholic Church during the High Middle Ages972 Words   |  4 PagesRoman Catholic Church became divided when the King of France decided to replace the current Italian Pope with one that he elected. During the Great Schism, there were two popes claiming authority over the Catholic Church. Following the sp lit, the papal offices began to lose their authority. Ultimately, the cardinals of both popes decided that an ecumenical council of godly men could collectively possess more divine authority that just one pope. In 1409 at the council of Pisa, the church council was

Chaos in King Lear - as Reflec Essays - 981 Words

A device which Shakespeare often utilized to convey the confusion and chaos within the plot of his plays, is the reflection of that confusion and chaos in the natural environment of the setting, along with supernatural anomalies and animal imageries. In King Lear, these devices are used to communicate the plot, which is summarized by Gloucester as: #8230;This villain of mine comes under the prediction: there#8217;s son against father. The King falls from bias of nature: there#8217;s father against child. (Act 1, Sc.1, 115 - 118) The #8220;bias of nature#8221; is defined as the natural inclination of the world. Throughout the play King Lear, the unnatural inclination of nature, supernatural properties and animal†¦show more content†¦(Act 1. Sc. 2, 125 - 133) As a result of the irrational acts of trust by Lear and Gloucester, the state of England crumbled due to corruptness and treachery of Regan, Goneril and Edmund. At the point of ultimate chaos, Lear is disdained by his two evil daughters and has none of the power and honour of his kingship, and the state of nature reflects this chaos in the form of a tumultuous storm: Blow winds and crack you cheeks! Rage, blow! #8230; Crack nature#8217;s molds, all germens spill at once That makes ingrateful man. (Act 3, Sc. 2, 1 - 11) This is evident that the chaotic state of the plot is reflected by the chaotic state of nature. This storm also enters the play at a point where Lear can be observed as near madness in his mental state. Lear#8217;s unstable emotions causes him to remain in the rain, even as Kent has found a place of shelter: The Body#8217;s delicate. This tempest in my mind Doth my senses take all feeling else Save what beats there. (Act 3, Sc. 4, 15 - 17) From Lear#8217;s emotions of disgust towards his ungrateful older daughters, comes words of malice depicting his two daughters as conniving animals which have wounded the parent. Lear proclaimed Goneril and Regan as

Text Materials And Essential Cases Sydney †Myassignmenthelp.Com

Question: Discuss About The Text Materials And Essential Cases Sydney? Answer: Introducation Eric purchased few assets where the tenure was not provided. This gives a clear indication that the assets have been kept under hold below 12 months. When it comes to the concept of capital gain tax it comes to the forefront that capital gain is applicable when the time span goes ahead 12 months. Hence, from the matter it can be ensured that the time limit remained below 12 months hence, the application of tax does not come to the forefront. For the implementation of capital gain tax, it is important that the time limit must be beyond 18 months. Net capital gain or loss (Calculation) Assets for personal utilization The purchase of assets has been done for self-utilization. However, the sale of such assets does not attract the concept of capital gain because for the amount of the assets exceeds $10000. In this scenario, it needs to be noted that a home theatre was purchased by Eric for an amount of $12000 and hence is free from the clutches of capital gain tax (Kenny et. al, 2017). Since the assets are acquired for the purpose of personal utilization it does not attract capital gain tax. Collectibles Even in this scenario, the assets are purchased for self-utilization and hence, not taken under the ambit of the capital gain tax. As per the section of the capital gain tax if the value of the assets exceeds $500 then it is not considered under the capital gain tax. The following assets were acquired like painting for $9000, antique chair for $3000 and antique vase costing $2000 (Latimer, 2012). Investment The investment comes under the ambit of the capital gain tax as the investment pertains to a reputed company and it did for the purpose of appreciating the wealth. Since it is an investment it will attract capital gain tax. Capital gain is computed by subtraction of the base cost of assets from the capital proceeds 9Woellner et. al, 2017). Particulars Cost of assets Proceeds from assets Net Capital Gain/Loss Home Sound System 12,000 11000 (1000) Painting 9,000 1000 (8000) Antique Vase 2,000 3000 1000 Antique Chair 3,000 1000 (2000) Listed companys shares 5,000 20000 15000 Total Net capital gain= 5000 Footnotes: When assets are stored and are purchased of an amount exceeding $10000 then they are under the ambit of the capital gain tax. The assets that are kept under storage by Eric exceeded $500 and hence considered for capital gain. In this case, Brain took a loan of $1 million that attracted an interest rate of 1% and payable each month with the total payment in a span of three years. It needs to be noted that the interest rate chargeable to Brain is less than the interest rates that can be defined as the loan (fringe benefit). It is a concessional loan because the loan is lower than the interest rate prevailing in the market. It is important that the computation of tax on loan fringe benefit must be done if the interest rate of the current scenario is considered. When the loan was provided to Brain, the rate of interest stood at 6.5% that needs to be considered to know the tax benefit (Nethercott et.al, 2013). Computation of tax on the loan fringe benefit The interest offered on the loan should be deducted from the interest rate that prevailed to compute the tax. Therefore, the total value will not consider the interest in the loan. Interest on loan (Actual interest rate) = $1000000* 1% = 10000 Statutory interest rate (loan interest) = =$1000000*5.65% = 56500 Therefore, the value of tax $56,500 - $10,000 = $46,500 Considering the 40% of the loan is invested in offers. Tax deductible interest = $56,500 * 40% = $22,600. Amount of Tax deductible interest = $10,000*40%= $4000 It needs to be noted that the final taxable value must be deducted from the imaginary interest = $22,600 - $4000 = $18,600. The calculation of final taxable amount = $46,500 - $18,600 = $27,900. If the interest of the loan fringe benefit is paid after the tenure of the loan and not in monthly EMIS then the loan tenure will be computed from the tenure till the date when the interest is billed, hence, if Brian is left by the bank for the payment of the interest on loan then the computation will follow the mechanism above. The noteworthy difference will remain in the fact that the interest rate will be rejected (Pratt Kulsrud, 2013). It was decided by Jack and Jill that to take a property on rent by taking a loan. It was concluded that the profit distribution coming from the particular business will be distributed in a way that his wife Jill will be offered 90% of it while Jack will only be presented with 10%. It is also written in the agreement that all the losses occurred in the business will be the responsibility of Jack. A loss of $10000 was spotted last year in the business and it is fully the responsibility of Jack to pay it off. The losses occurred will be deducted from Jacks income and the profit he has gained during the business. This will be helpful in the deduction of tax. If it is found that Jack has no income source, then the losses will be carried forward to the next month (Saunders, 2015). Profit and loss are the two situations which will arise if the couple decides to sell off the property. If profit arises through the business, then the gainings should be separately divided as in accordance with the agreement which clearly highlights a dominating value of 90% of Jill over the minor 10% of Jack. By the usage of this profit, it is possible for Jack to settle off the losses of the past year. It might also be seen that the business has been in a loss as a whole and thus the full loss shall be borne by Jack. All these losses can be settled from Jacks income and if hes not having ones then the losses can be carried forward to the next year to be deducted from some supplementary sources. All this explains that Jack can have a possibility to settle all the losses of the past year by the gain arisen from selling the property. But if the above statement fails and profit changes to loss then Jack will have to bear the full loss aroused. Jill has no relation to the payment of losses of the company. All this states that Jill cannot be affected by the tax valid on the loss while it will surely affect Jack as he has to record the same in his book of accounts. All entities or individual possess a fundamental and legal right to manage his business account in a manner to an extent to minimize the tax on their total income. Tax Authorities in the state revenue department is not necessarily obliged to increase the tax payable by the assessee even if he finds some provisioning so long as it has been done within the framework of legal provisions. The proposition was well-established in the judgment of case IRC v Duke of Westminster (1936) AC 1. The proposition will be applied so long as the taxpayer or an entity manage his books of accounts in accordance with the rules and regulations laid down in the income tax rules and can be established in the court of law (Kobestky, 2005). The principle set up by the rivalry between IRC and Duke of Westminster [1936] AC 1 was as follows: It is the right of every person to intelligently decrease the tax amount payable in such a way that it is minimum in value and this all can be done by deliberately altering the accounting data and the investments carried out. Till date the procedures carried out by the person is legal, the procedures are valid and no question can be asked in accordance with the steps followed not by the Commissioners of Inland Revenue also. But a major uphold of this right is that the steps followed by a person should be legally aligned with the laws and rules put up in accordance with the income tax rules made by the higher courts (Hopewell, 2012). So long as the books of accounts are compiled and the documents in relation to detail entries in the books are furnished by the taxpayer are genuine in nature, then the judiciary shall not consider every document based on concealed evidence on the following propositions: All the entities or the individual possess the right to keep his books of accounts, in accordance with the law, to maintain in such a manner to reduce the burden of the tax payable to the government (Kenny, 2016). When the authorities found no mistakes in the books of accounts and there is no deviation in keeping the records in an authentic manner, then no additional tax liability will be imposed (Kenny, 2016). So long as the transactions are within the framework of law and established in the system no one can challenge that the significance of the transaction contrasts with as described by the taxpayer in his submission (Fullerton et. al, 2017) Although this regulation was not altered over the years new laws had come into existence, the significance of the said law has lost its merit in current juncture, as because the approach of scrutinizing the boos of accounts are been differentiated. Still, the regulation has some importance in the current scenario. Any transaction in the books of accounts which is in the interest in helping in running the business smoothly in accordance with the law without avoiding any taxes than it is precisely impeccable in doing so. The rule holds merit so long as it restricts the entities from manipulating the figures and allows the entities or individual to carry out the business within the framework of law (Fullerton et. al, 2017). Take the example, when a business entity is suffering from huge losses and is unable to pay off its debt, it can take steps to write off its fixed assets at the current value in the balance sheet, even if the entity does not hold any authentic document to prove the transaction. But in case of the entity involved in manipulation and suppress vital informations from the stakeholders, then the law will take its own course and bar the entity from manipulating with the facts (Sadiq et. al, 2017). Bill in his possession owns a big parcel of land having lots of long pine trees, he wants to utilize the land for sheep farming, so he must remove the whole lot of pine trees from the land. For every 100 meters of timber from the trees, he shall receive $1000 from a timber company. Here the question arises that whether any tax on receipt arises in the deal as the quantum of the amount in the deal is not ascertained in the selling of the timber. Therefore, the money received can be considered as revenue receipt derived from the sale of timber by Bill from Timber Company. Accordingly, by treating the amount as revenue receipt in the accounts by Bill, there shall be no capital gain tax is applicable in this transaction (Woellner et. al, 2017). In another scenario, when Bill agrees to sell its rights to a timber company to cut the trees and remove the timber from the land for a lump sum amount of $ 50000, then this transaction shall be treated as capital receipt because firstly he had agreed to sell his right to cut the trees from his land and secondly the deal is on a fixed onetime payment from the company. Therefore, it shall be considered as capital receipt and accordingly liable to pay capital gain taxes (Woellner et. al, 2017). In conclusion, in both the scenario, Bill shall get the money. Firstly, by selling his trees in trenches, where he gets small but regular payment which comes under revenue receipt attracts a normal rate of taxes. Whereas, in the second case he agrees to give to give away his rights for a fixed amount of $50000, which may be treated as the selling of an asset leading to attract capital gain tax. References Fullerton, I.G, Deutsch, R, Friezer, M.L, Hanley,P Snape, T 2017, The Australian Tax Handbook Tax Return Edition 2017, Thomson Reuters: Australia Kenny, B. V 2016, Australian Tax 2016, Thomson Reuters (Professional) Australia Limited Kenny, P, Blissenden, M, Villios, S 2017, Australian Tax 2017, Thomson Reuters: Australia Kobestky, M 2005, Income Tax: Text, Materials and Essential Cases, Sydney: The Federation Press Latimer, P 2012, Australian Business Law 2012, 31st ed, Sydney, NSW: CCH Australia Limited. Hopewell, L 2012, Australia tax inquiry opens submissions, viewed 17 September 2017, www.zdnet.com.au. Nethercott, L, Richardson, G Devos,K. 2013, Australian Taxation Study Manual, Sydney. Pratt, J. W Kulsrud, W N 2013, Federal Taxation, Oxford university press. Sadiq, K, Coleman, C , Hanegbi, R, Jogarajan,S, Krever, R, Obst, R, Teoh, J Ting, A 2017, Principles of Taxation Law 2017, Law book Australia Saunders, C 2015, The Australian Constitution, Carlton: Constitutional Centenary Foundation Woellner,R, Barkoczy,S, Murphy,S, Evans, C Pinto, D 2017, Australian taxation law 2017, Oxford University Press

The Baroque Period list Essay Example For Students

The Baroque Period list Essay The Baroque period originated in 1600 and ended in 1750 2. The Peterson is the estate of Peter the Great, in SST. Petersburg Russia. Bartholomew Reasserts models it. This building was key symbol of the era. 3. Baroque painters used various colors and deep shadows to create a rich texture this can be seen in the piece Rembrandt painted The Storm on the Sea of Galilee. 4. In the baroque period there was a intense dispute over religion. We will write a custom essay on The Baroque Period list specifically for you for only $16.38 $13.9/page Order now John Bunyan (1628-1688) was an English Protestant writer and a Astor. He is most famous for composing The Pilgrims Progress. Another important Protestant writer of the time is John Gill. He was an English theologian who wrote A Body of Doctrinal Divinity in 1767. 5. Three famous baroque scientists were Isaac Newton, Galileo Galilee and Francis Bacon. Galileo Galilee was an astronomer and invented the telescope, Isaac Newton created the laws of motion and Francis Bacon invented the bacon method 6. An opera is a play where everything is vocally reduced along with orchestral accompaniment and incorporates many aspects of spoken theatre such as acting. An example is Jus Boggling and Robert Merrill, the pearl fishers duet. 7. Music was used as entertainment at the courts of the nobility. Music was very scarce and was treated very valuably as there was no way of listening other than live music. 8. Baroque music in churches was sung by choirs, often with organs, wind string and percussion instruments complementing them. Most people were taught in orphanages to study and play music, although musical instruments were only for the rich and privileged

Free Essays on Brewing Excellence-The Case Of Starbucks Corporation

Starbucks have started its business in 1971 by opening a shop in Seattle's Pike Place Market. Until 1986 their operations were mainly in the area of Seattle, but from that year they started their expansion in other cities in the U.S. by opening coffee shops. Today Starbucks is operating 6,294 coffee retail shops throughout the world. How does Starbucks deliver good experience to customers? The company objective is to establish Starbucks as the most recognized and respected brand in the world. Their goal is to deliver the best service to their customers and also to deliver the best taste of the coffee. They are purchasing and roasting high quality whole bean coffee. They have variety of brand names which are widely known throughout the world and they are not only sold in their retail shops but also in the supermarkets. In their retail stores you can taste more than 30 types of different coffees, but you can also find â€Å"Tazo† tea, Starbucks ice cream, food, sweets, and many other things which make their stores a pleasant environment. Furthermore they are trying to introduce new products and develop new distribution channels in order to achieve their objectives. There are many interesting services offered by Starbucks to their customers but we would like to mention only few which make them different from other retail stores. For instance the Starbucks Corporati on has introduced â€Å"The Starbucks Card† which gives the ability to their customers to use the card as a form of a currency. With the introduction of this card they are improving their customer service; they shorten the lines in stores, and make a person’s daily stop at Starbucks quicker and more convenient. Additionally, the card is so technologically advanced that it is actually faster to use than a credit card, debit card, or even cash. Next interesting service they offer to their customers is the wireless internet connection in their coffee shops. They provide custom... Free Essays on Brewing Excellence-The Case Of Starbucks Corporation Free Essays on Brewing Excellence-The Case Of Starbucks Corporation Starbucks have started its business in 1971 by opening a shop in Seattle's Pike Place Market. Until 1986 their operations were mainly in the area of Seattle, but from that year they started their expansion in other cities in the U.S. by opening coffee shops. Today Starbucks is operating 6,294 coffee retail shops throughout the world. How does Starbucks deliver good experience to customers? The company objective is to establish Starbucks as the most recognized and respected brand in the world. Their goal is to deliver the best service to their customers and also to deliver the best taste of the coffee. They are purchasing and roasting high quality whole bean coffee. They have variety of brand names which are widely known throughout the world and they are not only sold in their retail shops but also in the supermarkets. In their retail stores you can taste more than 30 types of different coffees, but you can also find â€Å"Tazo† tea, Starbucks ice cream, food, sweets, and many other things which make their stores a pleasant environment. Furthermore they are trying to introduce new products and develop new distribution channels in order to achieve their objectives. There are many interesting services offered by Starbucks to their customers but we would like to mention only few which make them different from other retail stores. For instance the Starbucks Corporati on has introduced â€Å"The Starbucks Card† which gives the ability to their customers to use the card as a form of a currency. With the introduction of this card they are improving their customer service; they shorten the lines in stores, and make a person’s daily stop at Starbucks quicker and more convenient. Additionally, the card is so technologically advanced that it is actually faster to use than a credit card, debit card, or even cash. Next interesting service they offer to their customers is the wireless internet connection in their coffee shops. They provide custom...

Howard Aiken, Grace Hopper and the Mark I Computer

Howard Aiken, Grace Hopper and the Mark I Computer Howard Aiken and Grace Hopper designed the MARK series of computers at Harvard University beginning in 1944.   The Mark I   The MARK computers began with the Mark I. Imagine a giant room full of noisy, clicking metal parts, 55 feet long and eight feet high. The five-ton device contained almost 760,000 separate pieces. Used by the U.S. Navy for gunnery and ballistic calculations, the Mark I was in operation until 1959. The computer was controlled by pre-punched paper tape, and it could carry out addition, subtraction, multiplication and division functions. It could refer to previous results and had special subroutines for logarithms and trigonometric functions. It used 23 decimal place numbers. Data was stored and counted mechanically using 3,000 decimal storage wheels, 1,400 rotary dial switches and 500 miles of wire. Its electromagnetic relays classified the machine as a relay computer. All output was displayed on an electric typewriter. By todays standards, the Mark I was slow, requiring three to five seconds to accomplish a multiplication operation. Howard Aiken   Howard Aiken was born in Hoboken, New Jersey in March 1900. He was an electrical engineer and physicist who first conceived of an electro-mechanical device like the Mark I in 1937. After completing his doctorate at Harvard in 1939, Aiken stayed on to continue the computers development. IBM funded his research. Aiken headed a team of three engineers, including Grace Hopper. The Mark I was completed in 1944. Aiken completed the Mark II, an electronic computer, in 1947. He founded the Harvard Computation Laboratory that same year. He published numerous articles on electronics and switching theories and ultimately launched Aiken Industries.   Aiken loved computers, but even he had no idea of their eventual widespread appeal. Only six electronic digital computers would be required to satisfy the computing needs of the entire United States, he said in 1947. Aiken died in 1973 in St, Louis, Missouri.   Grace Hopper   Born in December 1906 in New York, Grace Hopper studied at Vassar College and Yale before she joined the Naval Reserve in 1943. In 1944, she started working with Aiken on the Harvard Mark I computer. One of Hoppers lesser-known claims to fame is that she was responsible for coining the term bug  to describe a computer fault. The original bug was a moth that caused a hardware fault in the Mark I. Hopper got rid of it and fixed the problem and was the first person to debug a computer.   She began research for the Eckert-Mauchly Computer Corporation in 1949  where she designed an improved compiler and was part of the team which developed Flow-Matic, the first English-language data processing compiler. She invented the language APT and verified the language COBOL.   Hopper was the first computer science Man of the Year in 1969, and she received the National Medal of Technology in 1991. She died a year later, in 1992, in Arlington, Virginia.

Objects of significance Essay Example | Topics and Well Written Essays - 250 words

Objects of significance - Essay Example Nevertheless, when we shared special moments during our school life with my best friends, some of them gave me these objects as a reminder of our friendship. In fact, I only get a chance to meet my best friends during the summer and winter break. My prime objective to attend CCQ was to study and leave this place; thus, I never had any intentions to socialize with other students. Instead, I had chosen to spend all recreational time on my phone since I get the chance to chat with my high school friends. However, one of them has recently decided to join CCQ, but we barely get a chance to spend quality time together due to our inflexible schedules. Once I read a quote by Edna Buchanan, â€Å"friends are the family we choose for ourselves." I realized the true meaning of this quote, when my friends, whom we had spent years together, are beyond my reach. These friends are my chosen family; in fact, they were even becoming very close to my mother. Therefore, with this background information, I hope it will be easy to make you understand what this bracelet and necklace mean to me. The bracelet was a gift from one of my oldest friends in NYC, though time difference has taken a toll on our friendship we have still managed to remain close friends. In fact, it is a gift with more psychological effects than sentimental value. Moreover, it keeps me closer to my friend despite the distance between us. On the other hand, this necklace was a gift on my birthday by another friend, who currently lives in Lebanon, and the necklace has the same value as the bracelet; thus, this gives a reason why these objects are of significance to me. Thank

Apple's Make-vs.-Buy Decision Research Paper Example | Topics and Well Written Essays - 750 words

Apple's Make-vs.-Buy Decision - Research Paper Example Another appropriate approach for Apple to recruit talent is to hold a job fair in technical schools and universities where there is an abundant supply of fresh and raw talents which Apple can mold according to its company culture. 2. Describe the recruiter traits and behaviors that would lead to the most successful recruiting campaign for Apple. Apple is in a very competitive industry where hiring the best and the brightest is also a competition among the industry players. Having this kind of environment, it is necessary that the recruiter has to have the traits that attract the best and the brightest and represents Apple well as an organization. The critical trait that a recruiter in Apple must have is its high aptitude and learning curve in technology. The best and the brightest employees are also equally discerning about their potential employers and sees the company through its representative- the recruiter. It would then necessary to impress potential recruits that Apple is the company that they could grow professionally when they work for the company. When it comes to behavior, the recruiter does not have to rigid which is typical among HR personnel in the corporate world, but could be casual as long the recruiter knows the job and the industry. Professionalism in the IT industry is gauge not by its appearance but what it can do. Its founder in fact, Steve Jobs was known to be fond of wearing jeans in coming to work. 3. Suggest three (3) ways that Apple can effectively plan for HR resources. Rank in order of cost to implement. a. Institute and strengthen employee retention program Apple should institute and strengthen its employee retention program so that it would not lose them to competition and embark again in a costly effort of recruiting new talents. Just like getting new customers, recruiting employees can also be costly in terms of opportunities lost (Dernovsek, 2008) due to the absence of talents that would do specific task. In short, Apple must f irst arrest any employee turnover before embarking with any recruitment program. b. Hold job fair Job fairs are relatively cost efficient way of recruiting the right talent (Guld, 2007). It has to be conducted in the university campus or onsite to â€Å"capture† the market of potential talents. In addition, the remuneration requirements of these potential employees are not also that costly compared to a seasoned employee because they will be joining the company at an entry pay grade. c. Buy another company While this may be convenient way of having the necessary talent for the company to do the internal manufacture of chips for Apple, it could be expensive and therefore requires careful consideration before making the purchase because it may affect the company’s bottom line if the acquisition proves to be wrong. 4. Discuss the benefits that forecasting provides for Apple. Forecasting talent need and its accompanying cost provides Apple the advantage of foresight. Forec asting places Apple in a unique and better position to prepare now for what is needed in the future so that when the demand rises for their microchips and intend to do it internally, they already have the talent to get it done. Recruiting the necessary talent when the need is already there may be considered too late because there is a gap between the actual need and respond time of the company’

Reasons for Colonization in Archaic Greece Essay Example for Free

Reasons for Colonization in Archaic Greece Essay The Greek Archaic Period (800-500 BCE) is known predominately for the establishment and development of individual city-states (poleis) within the country, as well as the colonisation movement which lead to an expansion in Greek land ownership throughout the Mediterranean region. This essay will discuss the reasons for and changes caused by colonisation, as well as the impact it had on militia warfare and how it aided the rise of tyranny. Firstly, after the collapse of the Mycenaean civilisation, the people of Greece formed small tribes which slowly developed into individual city-states, that is, poleis. Although each polis was separate and distinct from one another, the problem of overpopulation was inevitability encountered by the nation as a whole as it caused a shortage of land, familial disputes and social unrest. Leaders of each polis therefore decided to establish colonies in unclaimed or unoccupied land throughout the Mediterranean. Additional reasons for colonisations include rivalry between political groups, a desire for adventure, banishment of citizens and the search for trading ventures. Moreover, colonisation resulted in cultural integration, and at times amalgamation, between Greek and native culture. Local artistic characteristic were used in conjunction with traditional Greek style in the creation of pottery, jewellery and armour. Colonisation also resulted in inharmonious relations between local inhabitants however, with many natives being enslaved after their land was conquered. Another consequence of colonisation was the introduction of coinage as a means of exchange between different colonies and countries. Although this invention helped advance trading activities, it had profusely negative effects on the lower-class of Greek society who were exploited through their rich counterparts as a result of hoarding, high credit rates and the severity of the law in regards to debt repayment. Furthermore, as an effect of increased trade and economic prosperity, richer poleis’ replaced traditional methods of hand-to-hand combat with a new form of warfare – a mass phalanx of heavily armed soldiers or hoplites. Middle-class citizens could afford to provide or sell better quality armour and weaponry for their armies who depended on discipline and effective cooperation to win battles. An additional impact on military warfare through colonisation was an improvement in military strategies through the use of slaves. For examples, atives that had been captured and subjugated by the Greeks could be used in warfare as â€Å"light-armed men† (Tyrataeus, â€Å"Fragment 10†, l 67) to aid in battle. Finally, colonisation aided in the rise of tyranny in several ways. After the introduction of coinage, economic changes within the polis took place with rich merchants and traders forming the new wealthy commercial and industrial class. However, despite their financial status, these citizens were being kept out of political power by the eupatridae (well-born aristocrats). Widespread public dissatisfaction with the existing aristocratic elites resulted in their power being challenged and eventually overthrown by a tyrant – a popular member of the middle class with military support who then ruled over the polis. In conclusion, colonisation during the Greek archaic period resulted in many political, social and economic changes, enabling Greece to transform from a primitive agricultural economy to one of extreme power and influence based on trade, industry and money.

Declining Population of Loggerhead Sea Turtle :: Biology

Declining Population of Loggerhead Sea Turtle The title of this paper is pretty self explanatory and the facts are simple. The solution is feasible but yet, not enough action is being taken to make a difference. You would think that we as humans being the dominate creatures of the earth, would be able to understand the simplicity of knowing the negative effects of our carelessness and the impact it has on the creatures around us†¦Creatures that are close to defenseless when put in comparison with mankind. I didn’t want there to be a great mystery surrounding what my presentation is about because there doesn’t have to be. Most people either don’t know or don’t care about the declining population of the loggerhead sea turtles. While I can not change the attitude of a person who is apathetic, I can help increase the knowledge of a person who is ignorant about this subject. Ignorance would be a very good word to describe my amount of knowledge in this area before I began this study on loggerhead sea turtles. The saddest part of this story is that we as humans are too involved with ourselves and concerned about our own wellbeing. We will not take the time to step back and wonder how the creatures of this world are â€Å"getting along†. If we could just forget about ourselves for one minute and try to help out the creatures that are continually struggling to survive the negative effects that our growing and careless population has placed on them. Even though loggerheads are the most common of all sea turtle species found on the United States coasts, recent studies have show that this amazing turtle population is in steep decline and will be in danger if we do not begin to find out why its population is declining and what we can do to reverse this effect. The International Union for the Conservation of Nature listed the loggerhead as threatened in 1978. This means that the loggerhead has been considered "vulnerable for becoming extinct" for thirty years because of the numbe r of turtles left. Recent studies of loggerhead population have found that the number of females that nest in the Southeastern United States is continuing to decline at an alarmingly rapid rate. The United States Federal Government has reported that the loggerhead turtle population decline is not just something to be concerned about in one area of the world but it is a world wide problem.

Memory, thinking and intelligence

Early researchers believed intelligence was a general or unitary trait because scores on diverse measures of intelligence including verbal ability, numerical competence and abstract reasoning were highly correlated (Spearman, 1972). However, modern theories or intelligence have defined intelligence in terms of multiple dimensions. Two of the most known intelligence theory is that of Gardner’s multiple intelligence and Sternberg’s triarchic model. The two theories are similar in that they posit that intelligence is not a single trait but rather is made up of subcomponents, however distinct differences exist between them. Gardner (1983) argues for the notion of multiple intelligences and proposes eight relatively independent types of intelligence which include linguistic, logical-mathematical, spatial, bodily kinesthetic, musical, interpersonal, intrapersonal, and naturalist intelligences. He also says that we can develop these intelligences through environmental enrichment, the strength of our intelligences on the eight types lies in a continuum, that there are different ways of demonstrating our proficiency in intelligence and that they work together in complex ways. Gardner defines intelligence as the human ability to solve problems or to make something that is valued in one or more cultures. Sternberg (1990) had proposed a triarchic theory of intelligence. According to Sternberg, intelligence is made up of subcomponents that include the processes that underlie behavior or the componential intelligence, the ability to relate to novel tasks or new ideas in one’s environment or experiential intelligence, and the ability to adapt, select or shape one’s environment or contextual intelligence. For Sternberg, intelligence is purposive adaptation to, selection of and shaping of real-world environment relevant to one’s life and abilities (Sternberg, 1989). In comparing multiple intelligence to the triarchic theory of intelligence, we can observe that MI has emphasized the content and construct of intelligence while Sternberg focused on the way people gather and use information. Multiple intelligence theory identified eight types of intelligence and has encouraged the educational community to think of student intelligence in these terms and that each of the types should be enriched and developed. While Sternberg, stresses the process by which a student acquire, learn and use information and knowledge and these abilities are intelligences that is always present in all of us and can be enhance by further training and education. I believe that Sternberg’s triarchic model of intelligence is more relevant in psychology today than multiple intelligence. The theory holds that intelligence is made up of componential, experiential and contextual abilities which are reflective of the traditions of psychology, to understand behavior, to learn through experience and to be masters of our environment. Thus the model has wider implication in the field of psychology, at present it has been used to understand the intellective abilities of racial and minority groups in school (Suzuki & Aronson, 2005). It has also been applied extensively by a gifted and talented school and has yielded positive results such as improved test scores and teacher morale (English, 1998). The theory has also been applied to adult education (Sharan & Rosemary, 1998). Moreover, the theory is built upon a solid tradition of scientific rigor and academic discourse, it has been supported by researches along the years although it has been surpassed in popularity by MI. References Caffarella, R. & Sharan, R. (1998). Learning in Adulthood: A Comprehensive Guide 2nd ed. Jossey-Bass. English, L. (1998) Uncovering Students' Analytic, Practical and Creative Intelligences: One School's Application of Sternberg's Triarchic Theory. School Administrator, Retrieved July 2, 2006 from http://www.aasa.org/publications/content.cfm?ItemNumber=4284 Gardner, H. (1983). Frames of Mind. New York: Basic Gardner, H. (1987). Developing the spectrum of human intelligences. Harvard Educational Review, 57, 187-193 Sternberg, R. (1988). The Triarchic Mind. New York Sternberg, R. (1990). Metaphors of mind: Conceptions of the nature of intelligence. New York: Cambridge University Press Suzuki, L. ; Aronson, J. (2005). The cultural malleability of intelligence and its impact on the racial/ethnic hierarchy. Psychology, Public Policy, and Law 11, (2) 320–327 ; ; ; ;

Aristotle Plato Essay

Aristotle was born on 384 BC in Stageira, Chalcidice 34 miles east of modern-day Thessaloniki. His father Nicomachus was the personal physician to King Amyntas of Macedon. Aristotle educated as a member of aristocracy and at the age of eighteen, he went to Athens to do his further studies in Plato’s Academy. He was there at the beginning as a student of Plato, and then became a researcher and finally a teacher. Aristotle married Hermias’s niece Pythias who died ten years later. After her death he married Herpyllis, who came from his birthplace, Stageira. By 335 BC he had returned to Athens, establishing his own school in there known as the Lyceum. This Academy focused more on biology than its predecessor that relied on mathematics. Aristotle not only studied almost every subject possible at the time, but made significant contributions to most of them. In physical science, Aristotle studied anatomy, astronomy, embryology, geography, geology, meteorology, physics and zoology. In philosophy, he wrote on aesthetics, ethics, government, metaphysics, politics, economics, psychology, rhetoric and theology. He also studied education, foreign customs, literature and poetry. His combined works constitute a virtual encyclopedia of Greek knowledge. It has been suggested that Aristotle was probably the last person to know everything there was to be known in his own time. He greatly admired Plato all the way to his death, despite the fact that he later opposed some of his most important points. Aristotle died in 322 BC at the age of sixty-two in Chalkis on the island of Euboea. He also said many sayings regarded to different topics or fields like other Philosophers. Once a person asked that â€Å"what is friend? † Aristotle answered as follows. â€Å"A single soul dwelling in Two Bodies†. Like other Philosophers, Aristotle too talked about friendship and the above quote is such one. When we talk about the friendship, it is a kind of internal bonding among two or more beings. Most of the time, this bonding does not depend on one’s caste, gender, age, occupation, wealth or any other. That is why even very best friend’s needs show a little difference from each other because our bodies are external and physical. The most valuable thing for a human life is the friendship because it is very difficult to live alone. Even the present Psychologists accept that concept. If we go deep into this particular relationship, this can be a good one or a bad one as this depends on their intentions and thoughts. Actually the friendship is a backup for a one’s life, when our self is down with a problem or sadness, our friend is the first person who identifies our situation. He/She may not be able to find a solution for us, but surely he/she will be there to cry with us. That is how best friends act at all. They never let the other down. One’s sadness will be the other’s sadness. That is why Aristotle clearly said that one sole dwelling in two bodies. Friendship will gives the same feeling for all the friends even that is a comedy, tragedy or a joy because friends are one in their souls. Friendship is not only within two persons but within a group of them. Education is the guider to a one’s life. Aristotle said that, â€Å"The roots of the education is bitter, but the fruit is sweet†. Education is received according to a specific order. That is why we can categorize it into primary education, secondary and higher education. Primary education or the very basic education is the important stage for a person because from that only he starts to think logically and effectively. Then only he can have a clear mind about his/her future. If the primary education is not strong, final result will be not a satisfactory one. If the root system is not well developed the tree will not be a good one. But the thing is our basic education is not a sweet one because there are many difficulties and hardships to undergo. Aristotle tried to tell that when we start something we must not judge its conditions from that point, we must think beyond that which means about its future. Because the fruit is our future. Although a tree is fully grown, it never is able to obtain nutrients and water from its top part. From root system only it will get those necessary nutrients. Likewise every new updating knowledge will come through our basic knowledge, if not we won’t be able to understand those. We must remember that there must be difficulties and unpleasant points in our life to make our future a brighter and comfortable one like the great Philosopher, Aristotle.

Heroes today v. Heroes of Past essays

Heroes today v. Heroes of Past essays Heroes today are different than they were in the Anglo-Saxon era. For one thing, they had different codes of conduct than we do today. Some common attributes of a hero of the Middle Ages were honor, bravery, and loyalty. Now, we tend to judge heroes by how much they interest us, and by what the media says. They also appeal to different age groups. Back then, if you were a hero, you were one to everybody. Now, the most common heroes are fictitious, and commonly appeal to children on cartoons. They have different expectations as well. People expected a lot more of heroes in the Anglo-Saxon period. Today, people will think you're a hero just for walking a little old lady across the street. The final difference is the duration of their fame. Today, people will forget your heroic deeds soon after they are completed. But back then, you were a legend. This is probably because their stories were often based on heroes, and like the game of telephone, the magnitude of a heroic act intensifies with each person who tells it. Heroes today are different from how they were in the past. ...

Antigone by Sophocles - Plot Summary

Antigone by Sophocles - Plot Summary Antigone is a Greek Tragedy written by Sophocles. It was written in 441 B.C. Setting of the Play: Ancient Greece Antigones Twisted Family Tree A brave and proud young woman named Antigone is the product of a really messed up family. Her father, Oedipus, was the King of Thebes. He unknowingly murdered his father and married his own mother, Queen Jocasta. With his wife/mother, Oedipus had two daughter/sisters and two brother/sons. When Jocasta found out the truth of their incestuous relationship, she killed herself. Oedipus was pretty upset too. He plucked out his eyeballs. Then, he spent his remaining years wandering through Greece, being led by his loyal daughter Antigone. After Oedipus died, his two sons (Eteocles and Polynices) battled for control of the kingdom. Eteocles fought to defend Thebes. Polynices and his men attacked the city. Both brothers died. Creon ( Antigones uncle) became the official ruler of Thebes. (Theres a lot of upward mobility in this city-state. Thats what happens when your bosses kill each other.) Divine Laws v. Man-made Laws Creon buried Eteocless body with honor. But because the other brother was perceived as a traitor, Polynicess body was left to rot, a tasty snack for vultures and vermin. However, leaving human remains unburied and exposed to the elements was an affront to the Greek Gods. So, at the plays beginning, Antigone decides to defy Creons laws. She gives her brother a proper funeral. Her sister Ismene warns that Creon will punish any who defy the law of the city. Antigone believes that the law of the gods supersedes a kings decree. Creon doesnt see things that way. He is very angry and sentences Antigone to death. Ismene asks to be executed along with her sister. But Antigone doesnt want her by her side. She insists that she alone buried the brother, so she alone will receive punishment (and possible reward from the gods). Creon Needs To Loosen Up As if things werent complicated enough, Antigone has a boyfriend: Haemon, the son of Creon. He tries to convince his father that mercy and patience are called for. But the more they debate, the more Creons anger grows. Haemon leaves, threatening to do something rash. At this point, the people of Thebes, represented by the Chorus, are uncertain as to who is right or wrong. It seems Creon is starting to feel a little bit worried because instead of executing Antigone, he orders her to be sealed inside a cave. (That way, if she dies, her death will be in the hands of the gods). But after she is sent to her doom, a blind old wise man enters. He is Tiresias, a seer of the future, and he brings an important message: Creon, you made a big stupid mistake! (It sounds fancier in Greek.) Suspecting the old man of treason, Creon becomes infuriated and refuses Tiresias wisdom. The old man becomes very cranky and predicts bad things for Creons near future. Creon Changes His Mind (Too Late) Finally scared, Creon rethinks his decisions. He dashes off to release Antigone. But hes too late. Antigone has already hanged herself. Haemon grieves beside her body. He attacks his father with a sword, misses completely, and then stabs himself, dying. Mrs. Creon (Eurydice) hears of her sons death and kills herself. (I hope you werent expecting a comedy.) By the time Creon returns to Thebes, the Chorus tells Creon the bad news. They explain that There is no escape from the doom we must endure. Creon realizes that his stubbornness has led to his familys ruin. The Chorus ends the play by offering a final message: The mighty words of the proud are paid in full with mighty blows of fate. The End!

Reflection paper Essay Example | Topics and Well Written Essays - 1250 words - 7

Reflection paper - Essay Example Nurses are prone to dilemmas, emotional turmoil and psychological challenges that can lower their professional performance. It is through a critical analysis of the situations they go through and strategizing that can produce consistent standardized healthcare service delivery. Having secured a clinical placement in one medical facility that has several health units with different patients, the experience should be evaluated. One outstanding element with this center is that all other units were shut down since there was a serious respiratory infection. The unit I worked in had a number of patients suffering from the same issue. The second day of my duty saw me tasked with carrying out an assessment to the patients I was handling. They were suffering from respiratory infections and exhibited symptoms such as coughing and sore throat among others. I went into their rooms without the required protective gear such as gloves and masks since they were not available. Although the dispensers that are supposed to contain the tools were available, they were all empty. It took the intervention of a colleague nurse to refill the boxes after I asked for them. Unfortunately, only one box containing masks could be found. Strange enough, even the support workers at the fa cility did not find the need to put on the masks to enter the isolated rooms; something that I watched in immense disbelief and astonishment. Sad enough, I witness three people die owing to negligence and lack of proper handling of the isolated patients. This has since prompted me to undertake a comprehensive reflection into the experience. Problems associated with improper actions in handling patients with respiratory infections has seen a number of researches conducted to analyze and recommend the best practices (Dolphins, 2013). Researchers generally believe that providing a good healthcare facility with sufficient instruments and facilities can protect people in that environment from contracting or

Societal Forces Affecting Science Essay Example | Topics and Well Written Essays - 250 words

Societal Forces Affecting Science - Essay Example Half were given an application from a â€Å"male† applicant. The other half were given the identical application, from a â€Å"female†. The allegedly female applicant was consistently marked as a less competent and less likely candidates than were the allegedly male applicants (Yuriewicz). Thus, gender bias definitely exists in the scientific community, and it blocks equality of opportunity (Yuriewicz). Masculine bias would obviously shape the field of science significantly. The findings strongly indicated that female scientists also rated male applicants as more competent and more likely candidates (Yuriewicz). This indicates that the bias in those who pride themselves on objectivity is sub-conscious, and unquestioned. This effect can and should be minimized through gender bias awareness training, and through a more objective applicant screening process, one carried out by a computer program, for example. A positive influence bias in science is the strong bias for journal publication and citation search indexes to include only English research articles (Granda-Orive, Solano-Reina and Jimenez-Ruiz 104). There is a negative influence, in that language, not quality, positions papers to be cited and quoted (104). Yet, there is a positive influence in that language and thought are closely intertwined, and it is beneficial to the advancement of scientific knowledge for there to be a global base from which to theorize. Replication is part of the scientific method, so common language brings common understanding and a common framework within which to communicate. The negative effect can and should be minimized by maintaining a citation database for non-English papers, but the positive influence of this bias outweighs the negative impact, and should be

Non Specific topics Essay Example | Topics and Well Written Essays - 500 words - 1

Non Specific topics - Essay Example Then all the exports in the domestic area are added. It is a fact that income equals to spending or savings is equal to investments. This, however, does not imply that at all times there is enough spending such that all of the economies’ resources are fully employed. Even in fulltime employment, where employment is the investment spending there is still more room for extra investments in the economy. In an injections-leakage model, on one side there are injections. These injections will include non-consumption expenditures on an aggregate production. Investment, expenditures, exports, and government purchases are the three injections. They are known as injections since they are inputted/ ‘injected’ to the circular flow of production, consumption, and income (Bade, & Michael, 2002). The other half of the model is the leakages. They are non-consumption uses coming from income production generates’. The leakages are imports, savings, and taxes. They are taken out of the circular flow hence the term leakages. Equilibrium in this model will be dependent on the balance existing between injections towards the core of the circular flow and leakages. If they are equal, the core circular flow’s volume will not change. When this two are equal, equilibrium exists. In the measuring of national income, there is a need to understand some limitations that will come with it. National income accounting will not measure the social welfare but the domestic economic performance. However, there is need for there to be a strong relationship between the two. National income measure will understate transactions in social welfare- non – market. In national income measures, there is no accounting of changes in the quality of product and increase in variables like work satisfaction (McEachern, 2012). It has also been suggested that per capita income is a superior measure of standards of living compared to the total national income In

Psychology in Films: Shawshank Redemption Personality Theory

Psychology in Films: Shawshank Redemption Personality Theory Eleanor Rutherford Engler (2013) describes â€Å"personality as an organised and dynamic set of characteristics, that an individual possesses, which influences their cognition,emotions, behaviour, motivations andenvironment. Krauskopf (1999) provides a wider definition in that â€Å"personality† refers to the patterns of thoughts, feelings, behaviours and social adjustments, which are consistently exhibited over time that intensely influences the expectations, self-perceptions, values, and attitudes of the individual. It can also predict an individual’s reactions to problems, stress and other people. There are many theories which aim to understand and explain personality; these include trait, perspective, psychodynamic, humanistic, biological, behaviourist, evolutionary and social learning (Maltby, Day Macaskill, 2010). This essay will examine, using the Five Factor model trait theory (Costa McCrae,1995) and Carl Rogers (1957) humanistic theory, the character of Andy Dufresne in the film† The Shawshank Redemption† (Marvin Darabont, 1994) and evaluate which provides the best account of his behaviour. The Big Five personality traits are the five wide-ranging domains that are used to describe personality. Previously other trait theorist had suggested various numbers of possible traits, these included Allports4,000 personality traits, Cattells 16 personality factors and Eysencks three-factor. However, many viewed Cattells theory as too complex and Eysencks in contrast was too limited. As a result of this, the five-factor theory emerged which describes the basic traits employed as the building blocks of personality. These factors are extraversion, agreeableness, openness, conscientiousness, and neuroticism. Each consists of more specific primary factors; for example, extraversion includes warmth, activity, excitement-seeking, positive emotions, gregariousness and assertiveness. The Big Five model accounts for different personality traits without overlapping. Research demonstrates that the Big Five are consistent in observations, interviews and self-descriptions. Additionally, the fiv e-factor structure appears throughout a widespread range of participants of different cultures and age groups (Maltby et al., 2010). Rogers’ theory suggests that people have an actualising propensity, or desire to achieve their full potential, referred to as self-actualisation. Rogers stated that a fully-functioning person is someone who is perpetually striving toward becoming self-actualized. This person has been the recipient of unconditional positive regard from others, places no conditions on their own worth, capably expressing feelings, and is open to the many experiences offered by life. Upon self-actualisation they would become a fully functioning person living what he referred to as the good life. Which means the person would maintain a healthy psychological outlook, trust their feelings and there would be congruence in their lives between experience and self. Rogers believed that people are aware of what is causing the psychological imbalance in their lives and that deep down inside they know which actions are required to fully functioning people. Rogers maintained that humans are born with a desir e to be the best they can. Self-actualisation is the motivating force to achieving their full potential. As infants the main goal towards self-actualisation is to have basic needs met such as being arm and fed (Maltby et al., 2010). The â€Å"Shawshank Redemption† depicts the experiences of Andy Dufresne, who is wrongfully convicted of killing his wife and her illicit lover. He is handed down two life sentences and subsequently incarcerated in the notorious Shawshank Prison. Andy is initially portrayed as extremely quiet with other prisoners describing him as a â€Å"cold fish†. One of the major personality traits identified in the Big Five is Introversion. People who are introverted, that is to say low scoring on the Extraversion continuum, tend to beinward turning, or focused more on internal thoughts. This is demonstrated clearly on Andy’s first day of incarceration where he makes little eye contact, keeps his head down and does not respond to the taunting other prisoners. Viewed from a Rogerian perspective it could be said that Andy’s drive will be focused on the most basic of needs such as water, food sleep and safety (Maltby et al., 2010). A significant change from Andy’s initial introverted state is seen when during work on a rooftop, Andy boldly manages to persuade the toughest guard there to allow him to assist with his taxes. Viewed from the Big Five perspective this would seem to be large swing from one end of the Extraversion scale to the other. Going from barely making eye contact and being compliant to risking being thrown from the prison roof are worlds apart. Given that that traits are assumed to be relatively stable this gives rise to the question of whether Andy truly in introverted or whether the sock of incarceration affected his normally more extrovert self. However, from a Rogerian perspective this would appear to be the beginning of Andy attempting to meet his innate need to self-actualise. As his basic needs are being met in the form of shelter, food etc. the desire to develop his potential appears to grow. Using his numerical skills will allow him to flourish (Maltby et al., 2010). The rooftop incident leads to Andy becoming a trustee in the prison library and returning, outwardly at least, to his more introverted traits. He demonstrates from this point a further Big Five trait of Agreeableness. His compliance in assisting the prison officers with their taxes and personal finances demonstrate this. He also gets involved in building a new library for the benefit of his fellow inmates, a clear act of altruism, another sub category of Agreeableness. This continues until donations of books and records arrive at the prison and Andy discovers a copy of Mozarts The Marriage of Figaro record. In another swing of personality, or perhaps a revalation of his true nature before incarceration, he locks the guard assigned to the wardens office in the toilets and plays the record over the prisons PA system for his own, and his fellow inmates pleasure. Again this seems in opposition to his mainly introverted outward behaviour as it an assertive act of defiance against both the warden and guards. Simultaneously it could be seen as both Agreeable and Extraverted behaviour. Agreeable in that it is an altruistic act of providing pleasure for all of the inmates knowing they will face no punishment and Extraverted in that is both assertive and clearly excitement seeking behaviour. Rogerian theory may account for this episode as an attempt to bring Andy’s real self closer to his conceptual self. Andy clearly finds a great deal of pleasure and fulfilment in listening to music but prison life blocks that from happening. Andy knew there would be a price to pay, in this case solitary confinement, but was driven to do it anyway (Maltby et al., 2010). The true nature of Andy’s character unfolds as detail of his daring escape from prison come to light. The length of time that he had been working on his escape plan and the masterful way in which it was planned and executed demonstrated a high level of the trait Conscientiousness. Andy’s self-discipline was incredible, he not only was able to escape but he managed to acquire the finances required to do so and end the corruption within Shawshank whilst doing so . When viewed longitudinally Andy’s story seems to be a clear path to self-actualisation as theorised by Rogers. Rogers highlights the uniqueness of the individual and that they themselves are capable of working out their own solutions, in this case an escape plan and end to corruption. Additionally, he stated that people have a natural tendency toward self-actualisation and growth, an innate drive to realise their potential (Maltby et al., 2010). Although some of Andy’s basic needs were met within the confines of Shawshank such as water, food and sleep the psychological needs were not. Andy appeared to be reaching to meet these needs by rock carving and building the library but it was clear that he needed more. His entire escape plan seemed to be driven not just by the injustice of being wrongfully imprisoned but by the drive develop his potential and qualities that would make him a worthwhile person. Roger’s theory does appear to provide a good account of people’s behaviour in this case when compared to The Big Five. However although Rogers approach allows for variation it fails to identify enough constant variables in order to be researched accurately. Additionally the assertion the individuals intuitively seek positive goals, does not explain the presence of deviancy or evil within normal, functioning personalities such as Andy’s fellow inmates or the corrupt prison staff Maltby et al., 2010). References: Costa Jr, P. T., McCrae, R. R. (1995). Domains and facets: Hierarchical personality assessment using the Revised NEO Personality Inventory.Journal of personality assessment,64(1), 21-50. Engler, B. (2013).  Personality theories. Cengage Learning. Krauskopf, C. J. (1999). The personality assessment system: A radical hypothesis.Applied and Preventive Psychology,7(4), 235-245. Maltby, J., Day, L., Macaskill, A. (2010).  Personality, individual differences and intelligence. Pearson Education. Marvin, N. (Producer), Darabont, F. (Director). (1994). The Shawshank Redemption [Motion picture]. United States: Castle Rock Entertainment. Rogers, C. R. (1957). The necessary and sufficient conditions of therapeutic personality change.Journal of consulting psychology,21(2), 95. Changes in the Business Environment: Why change management is important Changes in the Business Environment: Why change management is important Introduction Change is an inevitable part of life. Change is also an important part of a business life; it allows a business to adapt to its environment and to improve its market position. Change signifies the willingness of the affected parties to embrace and function in a newly established order and their commitment to effect and implement the changes (Armstrong, 2004). The generic definition of change as defined by Hughes (2006) is any alteration in the status quo. Changes within an organisation may take place for many reasons. It is sometimes done in order to introduce a new more efficient way of working or producing a product. It is sometimes done to re-organise the organizations work force. Organisations will evolve and change within the course of their lives. Change management is referred to as the process of which change is executed and developed within the organization. Change is something that affects all business and therefore all business managers must prepare their personnel and proc esses for change. Theories of Change Management Changes in the business environment are happening all the time and organisations must change the way they operate to compete effectively in their market. In order to change organisations must adopt change theories and approaches however with so many different approaches available an organisation must choose an approach that best suits its needs. Different managers will have different theories as to how change should be implemented and executed. Kurt Lewin is considered the forefather of planned approaches to change. Kurt Lewins Freeze Phases [Source: Higgs Rowland, 2005] Lewins model shows that change involves a move from one static state via a state of activity to another static state. Beers Model Change is more complex than the Lewin model and requires a more in-depth look at the process of change. Beers model focuses on a six-step process to achieve effective change, these steps concentrate on task alignment whereby employees roles, responsibilities, and relationships are seen as the main component to bringing about effective change. The stages are: Mobilise commitment to change through joint diagnosis. Develop a shared vision of how to organise. Foster consensus, competence and commitment to shared vision. Spread the word about the change. Institutionalise the change through formal policies Kotter Model Kotter developed what he believed to be the eight critical steps to the successful implementation of change these steps are: Establish a sense of urgency Examining market and competitive realities and identifying and discussing crises, potential crises and opportunities. Form a powerful, guiding coalition Assembling enough people with the enough power to lead the change. Create a vision Create a vision to help direct the change and develop strategies for achieving the vision Communicate the vision Use every medium possible to communicate the vision and strategies to be implemented Empower others to act on the vision Get rid of obstacles to change and encourage risk taking and non-traditional ideas. Plan and create short term wins Plan for visible performance results and recognise and reward employees who are involved in the improvements Consolidate improvements and produce still more change Hiring, promoting and developing employees who can implement the vision. Institutionalising New Approaches Develop the means to ensure leadership development and succession. Impact and Barriers If change is not implemented in the correct manner, the impact upon the business can be devastating. Some of the workforce may decide to leave as they do not agree with what is be implemented and that leaves managers trying to fulfil orders or provide services with half a workforce which puts pressure on the rest of the workforce. Communication is key to help reduce barriers, for any change strategy to achieve its goal every member of staff within the organisation must be constantly communicating with executive managers. If staff members ask, Why do we need to do this? a manager must be able to give them a valid answer. Change normally affects both a businesss internal and external environments. Internally staff may feel that they have been left out of the loop and are just being told that they must accept the change or the reverse may happen the staff may be contributing heavily to the change and helping to direct the new vision. Externally an organisation may make an impact on thei r market by promoting a new service or product. There are a number of barriers to successful change both in terms of actually implementing the change and sustaining it. Employees must be able to flourish within an every changing environment to allow them to contribute to an organisations success. Lisette Howlett, (2009) states the 10 main barriers to successful change these are listed below: Not enough understanding about the change itself Lack of leadership Lack of focus and strong project management of the change No engagement and/or buy-in of key stakeholders No clear process for managing endings and beginnings, and co-ordinating the change process Successes are not recognised, communicated Progress is not measured and the learning is not reviewed Change is very tiring and is often something that requires extra effort people need to see that this effort is paying off and their contribution is valued All of these barriers can be overcome if the correct procedures are put in place and communication is constant throughout the process. Employees need to feel that they are major contributors to a companys success and will sometimes feel undervalued if they are not involved in the process of change this can lead to hostility amongst the workers and feelings of anger towards the management this in turn leads to barriers being erected due to the fear of change. Conclusion Change must be managed, implemented, and executed in such a way that there is always communication between staff and managers. This allows for equilibrium and encourages growth and innovation within a company. Each change management theory has its strengths and weaknesses and each can be adapted to an organisations needs but I believe that managers must invite all staff to offer ideas on a creating a new vision for the company and thus driving the company forward as a whole. References Hughes, M. (2006). Change Management: A Critical Perspective. Chartered Institute of Personnel and Development. ISBN: 1-84398-070-3. Armstrong, M (2004). Managing Organizational Change in Nigeria Manufacturing Enterprises: Lessons from the Unilever Nigeria Plc. AC Associated Content. Retrieved from http://www.medwelljournals.com/fulltext/?doi=ibm.2009.15.21 Syque. (2007). Lewins Freeze Phases. Changing Minds. Retrieved from Higgs, Malcolm, and John Wren. The Leadership of Change: a Study of Change Leadership within the UK Royal Air Force. Henley-on-Thames: Henley Management College, 2005. Print Howlett, Lisette. 10 Common Barriers to Successful Change. MLH Consulting. 15 Sept. 2009. Web. .

Discuss the idea of innocence and experience in Mansfield’s work. Essay

Discuss the idea of innocence and experience in Mansfield’s work. The ideas of innocence and experience are frequent themes that come up in Mansfield’s stories. These ideas often come across in themes such as loss of sexual innocence – ‘The Little Governess’; loss of innocence through awareness of mortality and death – ‘The Garden Party’, ‘Her First Ball’. Themes of aging and gaining of experience as time passes are also suggested. The woman in ‘The Woman at the Store’, we can that she has already lost her innocence, whereas in the other stories we see the point where characters have lost their innocence. ‘The Little Governess’ is about a young, inexperienced and vulnerable woman who gets sexually exploited in a â€Å"world full of old men with twitching knees†. Connotations of the title already suggest that she is a naà ¯ve girl with no experience. She is described as the â€Å"little† governess – suggesting she is a naà ¯ve, innocent, vulnerable girl who is diminutive with no experience. Also, people that became governesses in those times were usually bright but inexperienced middle class women. The typical language she uses sets up her innocence and naivety. Use of German and French dialect expressions highlights the novelty of European travel for the governess and her innocence and naivety .She is described as â€Å"quite white, with big round eyes†, â€Å"long lashes†, â€Å"soft beauty†, these descriptions again emphasize how childish and innocent she is. Use of foreshadowing is used to develop themes and is quite obvious regarding loss of sexual innocence. There is foreshadowing at the start â€Å"I always tell my girls that it’s better to mistrust people at first rather than trust them†, this sets up the atmosphere and giv... ...body suggests she may be envious of him, as he no longer has to worry about anything â€Å"What did garden parties†¦matter to him? He was far from all those things†. It may also suggest her childish inability to accept the finality of death and wants to view it as sleep â€Å"sleeping so soundly†. At this point, Laura has a partial realisation of death’s seriousness. She sees the reality of death, but is unsure of what to do with her new knowledge. The ideas of innocence and experience are reoccurring themes throughout Mansfield’s stories. We come to realize that human emotion and experience is universal, regardless of class distinction. We cannot escape death due to our mortality, thus we must all accept it. Everyone grows to become more experienced over time even though Mansfield sees the loss of innocence and the gain of new experience as a negative process.

Art History: Abstract Art vs Pop Art Essay

There have been different art forms that have come and gone over the course of time. Some of the most intriguing art forms in my mind come from the 20th century. Out of all of these 20th century art forms, geometric abstract art and pop art are my favorite. These two art movements came close to each other in reference to time period. Geometric abstract art originated in the 7th century but became a dominant movement in 1937. Pop art emerged in the 1950s. These two art forms were similar in ways but they had different moods of expression. We will take a closer look at each one of these forms of art. Geometric abstraction form uses lines, squares, triangles and circles painted with primary or secondary colors or are sculpted in steel or aluminum. As mentioned, the focus of geometric abstraction began in New York after the outbreak of World War II where the tradition was continued by the American Abstract Artists group formed in 1937. The War had a great impact on the economy that was struggling to recover. War is always something that has effects on families and friends that have the daily threat of losing loved ones to injuries or even death. Being that art is a mighty way to express one self, geometric abstraction became popular throughout this time in history. The economic recovery after the war was positive and geometric abstract art had a strong impact on the society at that time. This art form has continued and is still seen various places in today’s society. One of the most famous geometric abstract srtists was Kazimir Malevich. Malevich is famous for his painting The Black Spuare. He was known for expressing himself in a spiritual way through his work. Music was one of his main ways to express himself but geometric abstraction was Malevich’s way of expressing â€Å"pure feeling. † This â€Å"pure feeling† is expressed in his work, The Black Square. This square was simply represented many things. It represented feeling, God, a void, and an icon. It is amazing how one great artist can use a simple square that represented so many things. This form of art has passed down to our generation what it means to express yourself through art. The Pop Art period came immediately after the Geometric abstraction period. This form of art originated in Britain way back in the mid 1950’s. Sometime from the late 1950’s, through the 1960’s it made its way into America and flourished throughout the 1970’s. This art was known as â€Å"fun† art because of the sense of humor portrayed in the art. This art period marked the end of modernism and was at the beginning of the postmodern era. â€Å"With respect to pop art, an artist would select required material fro, its source, isolate the entities that it is composed of and combine them with others extracted in a similar manner for consideration (pop art). † The social conditions that may have contributed to this style included the need by the artists to cut out identities and niches, â€Å"due to the academic orientation that was taking shape (pop art). † The term â€Å"pop art† began with artist Lawrence Aalloway. Lawrence was and English art critic that used this term to break away from the dominance of abstract art. The main point of pop art as a whole was to bring art back into the daily life of Americans. One of the most famous Pop Art artist is Andy Warhol. Andy was one of the first artist to use â€Å"repetition for allowing an iconic image to lose all value (pop art). †Andy’s most famous works of art is the Campbell’s soup cans. This started in 1962. Campbell’s soup can labels are very popular even in todays society. We see them on a regular basis in everyday life. Because it is so common, it has had a huge impact on advertisement for the Campbell’s soup company. Pop art began to be a great form of advertisement for many companies. This is one of the biggest impacts that pop art has on today’s society and art world. Little did Andy Warhol know, but his design would still be dominant and popular in 2012. These two art forms can be compared by looking at what the artist were trying to convey. Artists from both forms use their art to express some kind of emotion. They do this by using vibrant and neon colors. There are also the same in that they are both paintings. The main thing that these two art periods have in common is the fact that they occurred around the World War II days. The main difference is that pop art depicts things as opposed to abstract art that has no subject. For example, abstract art uses big canvases and applies paint rapidly for expression as opposed to pop art which brings things of everyday life into art. It does this by using comics, television, and magazines. Pop artist found abstract expressionism to pretentious and intense. Abstract art is mainly based on emotion due to the horror of World War II and the conditions of the times. Pop art brought an era of excitement and enthusiasm through the tough times. It did this through fun forms of logos and advertisement. Pop art relates to abstract art by the idea of emotion being expressed through art, as well as they are both painting eras. For example, the two works of art mentioned earlier, The Black Square and the Campbell’s Soup logo are not drawings or sketching, but rather paintings. These two art forms can be compared by looking at what the artist were trying to convey. Artists from both forms use their art to express some kind of emotion. They do this by using vibrant and neon colors. Abstract artist would pick up paint brushes and began to throw out some designs in form of expression. Pop artists would attempt to express a fun and entertaining vibe through their work. They can also be compared with the fact that they both are paintings and come from the same overall time period. Pop art had a major impact on the art world. Pop art impacted music as pop music began in the 1950’s and 60’s. Pop art was used in the designs for the music covers of music artists such as Elvis Presley and the Beatles. Movie stars such as Marilyn Monroe were also conveyed through pop art. Famous pop artist Andy Warhol developed the concept of silkscreen printing which is used for mass production. Pop art was one of the biggest eras that renovated the art world by giving people and avenue for advertisement that is still used today such as the Campbell’s soup can labels. It was also an avenue for comic books and fashion. All of these things are still found in today’s art world.

U.S. GAAP vs. IFRS: Fixed Assets

U.S. GAAP VS. IFRS: FIXED ASSETS The Generally Accepted Accounting Principles ( GAAP ) and the International Financial Reporting Standards ( IFRS ) have many differences. One of these major differences is the intervention of fixed assets. The accounting universe is traveling through a convergence. The displacement from rules-based U. S. GAAP to principles-based IFRS is intended to better transparence and comparison in planetary markets ( Kaya, 2013 ) . International companies have already switched to this new accounting rule, but companies in the United States have yet to change over to IFRS. Many comptrollers think that because IFRS is non rules-based there is excessively much room for mistake, and when it comes to fixed assets at that place needs to be consistence. The undermentioned paragraphs will discourse the pros and cons of utilizing IFRS or U.S. GAAP ; discuss the sentiments of others in the concern or who could perchance hold to utilize IFRS alternatively of U.S. GAAP. Current Rules U.S. GAAP U.S. GAAP uses historical costs when entering fixed assets ( Rajan & A ; Reichelstein, 2009 ) . This is the recorded cost of the plus at the clip of purchase and is non altered during the life of the plus. Minutess utilizing historical cost can be verified, normally with a promissory note or a debt ( Diana, 2009 ) . Therefore, the historical cost accounting system is accepted by comptrollers due to its nonsubjective nature since the minutess have already been completed, and it is by and large easier to apprehensible by its users. In an article titled â€Å"Historical Cost Versus Fair Value† the writer, Cozma Diana ( 2009 ) , states the features of historical cost are ( 1 ) that it fails to guarantee the comparison of information, as similar elements are valued ; ( 2 ) it reflects the determinations whether to buy assets or contract debts, but ignores the effects of the determinations whether or non to maintain the contract debt ; ( 3 ) it reports any additions or losingss that result from the alteration in monetary value, even if their merchandising or call offing have non been the cause of such additions or losingss, and accounting studies are completed by utilizing the monetary values from past minutess, with the market monetary values non referenced ; ( 4 ) it provides information about the benefits expected from the assets or about the â€Å"burdens† taken by undertaking debts ; and ( 5 ) accounting studies are drafted based on monetary values ensuing from past minutess, with no mention to market monetary values. U.S. GAAP merely allows a company to utilize historical cost whereas IFRS allows a company to take either method of just value or historical ( p. 863 ) . IFRS If all companies converted to IFRS there would be global consistence in the concern universe. One criterion of accounting would let national and international companies work together in a more consistent mode. The clerking would be unvarying and companies would work under the same guidelines simplifying the scrutinizing procedure. Vitez ( 2014 ) stated that IFRS has three separate processs for fixed plus accounting, which include the choice of the cost or reappraisal method, estimation of the utile life for the plus and residuary value, and the choice of a depreciation damage method. Under U.S. GAAP, fixed assets are valued by utilizing the ‘cost method’ where the IFRS uses a different method which is known as the ‘reevaluation method’ ( Malboeuf, 2014 ) . These methods are different by giving companies the ability to monetary value their assets at what they think they should be and let them to alter the cost of their fixed assets at any clip. Cost or Reevaluation Method.The cost method is based on the historical value of an plus where the reevaluation method is based on the just value. The U.S. GAAP requires companies to unwrap information about the picks that they make about their disbursals in footers. IFRS finds footers unneeded ( Malboeuf, 2014 ) . IFRS permits companies to book the value of belongings above the value of historical cost ( King, 2008 ) . This could take to companies to exaggerate their assets in order to enter higher net incomes. Useful Life Estimate for the Asset and Residual Value.One issue utilizing IFRS is that each constituent of the fixed plus could hold residuary value. Therefore, if each unit has many different constituents the comptroller would hold to journalized each constituent individually alternatively of the plus being journalized as one unit as in U.S. GAAP. The residuary value for an IFRS fixed plus is the value of the point at the terminal of the asset’s utile life ( Vitez, 2014 ) . With IFRS each fixed plus could hold many constituents that need to be valued, where as with GAAP the fixed plus has one utile life value. The Selection of a Depreciation Impairment Method.Merely like with U.S. GAAP, IFRS has many different depreciation methods available for usage, though each company must merely choose one method for each fixed plus in usage ( Vitez, 2014 ) . There are some depreciation methods that work better on some fixed assets than others. Most fixed assets are assigned a depreciation method in order for the plus to be decently distributed. Seifert ( 2012 ) explains that IFRS depreciates fixed assets on a â€Å"component† footing vs. a â€Å"whole asset† footing under U.S. GAAP ; this allows parts of the plus to be on different depreciation agenda than other parts of the same plus as stated by. This allows companies to replace parts of their fixed plus and allows the plus longer life and gives the fixed plus higher marker value. Opinions: U.S.GAAP vs. IFRS Some have described plus writedowns in U.S. GAAP as the roach motel attack: â€Å"you can acquire in, but you can ne'er acquire out! † ( King, 2008 ) . The market value is frequently considered excessively unstable and that it is excessively easy to pull strings, which makes it unsuitable to be used as an estimation for the value of an plus ( Diana, 2009 ) . The features of just value is it improves the comparison by measuring similar elements in a similar manner, where every bit historical cost fails to guarantee the comparison of information, as similar elements are valuated for nonuniform values ( Diana, 2009 ) . Some comptrollers in the U. S. prefer utilizing U.S. GAAP based accounting, because it is a criterion that many of them have merely used and might be wary of the alteration that IFRS has in shop for fixed assets. It could do the accounting books to take longer to equilibrate as it creates more journal entries needed to right enumerate each fixed plus and their constituents. They are besides hesitating to exchange to IFRS because of its rule based criterions, and with the problem there has been in the recent old ages refering the doctoring of accounting studies some people are disquieted that if we give companies excessively much freedom so they will be less than honest with their shareholders when net incomes are low or if they get in problem with a bad concern purchase or investing. A. M. King ( 2008 ) clarifies that a possible drawback for U.S. acceptance of the reappraisal theoretical account is that because rating is inherently imprecise, some companies may take an aggressive att ack, at least in the initial reappraisal. The on-going conflict between GAAP and IFRS consequences in a no fit criterion that is best for the U.S. , neither side can hold with the other on which accounting criterion is best for the U.S. The principle-based IFRS method makes it easier for U.S. Companies to pull strings or command the result of these criterions. Companies have already found loopholes in U.S. GAAP and it is really structured. IFRS criterions would make bigger issues by leting companies to put a value on each constituent of a fixed plus. It would besides do it harder for hearers to happen mistakes in accounting system of a company. IFRS accounting would let companies to alter market value of their fixed assets, which in bend would let them to exaggerate the true cost of the fixed plus. U.S. GAAP companies have to enter fixed assets at the clip of purchase, and they are non allowed to be changed until the plus is used up or disposed of during the life of the plus. Finally one twenty-four hours U.S. GAAP and IFRS will come to a common apprehension and /or understanding but until that clip the U.S. will lodge with U.S. GAAP accounting regulations and criterions for their fixed assets entering. Mentions Daniels, M. B. ( 1933 ) . The Evaluation of Fixed Assets.Accounting Review,8( 4 ) , 302. Diana, C. ( 2009 ) . Historical Cost versus Fair Value.Annalss of The University of Oradea, Economic Science Series,18( 3 ) , 860-865 Hughes, J. S. , & A ; Williams, M. G. ( 2007 ) . Discussion of â€Å" Strategic Consequences of Historical Cost and Fair Value Measurements † .Contemporary Accounting Research,24( 2 ) , 585-593. Kaya, C. ( 2013 ) . Fair Value versus Historical Cost: Which is really more â€Å" Fair † ? .Journal Of Accounting & A ; Finance, ( 60 ) , 127-137. King, A. M. ( 2008 ) . GAAP vs IFRS: Will the Real Fair Value Please Stand Up? .Financial Executive,24( 10 ) , 14-16. King, A. M. ( 2012 ) . Fair Value is Unfair.Financial Executive,28( 5 ) , 73. Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS,Retrieved July 23, 2014, retrieved from hypertext transfer protocol: //ezinearticles.com/ ? The-Similarities-and-Differences-Between-The-GAAP-and-The-IFRS & A ; id=8436911 Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Rajan, M. V. , & A ; Reichelstein, S. ( 2009 ) . Depreciation Rules and the Relation between Marginal and Historical Cost.Journal of Accounting Research,47( 3 ) , 823-865. doi:10.1111/j.1475-679X.2009.00334.x Seifert, D. L. , & A ; Lindberg, D. L. ( 2012 ) . Geting the Jump on IFRS.Strategic Finance,93( 7 ) , 35-39. Vitez, O. , ( 2014 ) . wiseGeek: What are the Different IFRS Fixed Asset Procedures? . Retrieved from hypertext transfer protocol: //www.wisegeek.net/what-are-the-different-ifrs-fixed-asset-procedures.htm