The Crimes of Tookie Williams

The Crimes of Tookie Williams On February 28, 1979, Stanley Williams killed Albert Lewis Owens during a theft of a 7-Eleven comfort store in Whittier, California. Here are the subtleties of that wrongdoing from the Los Angeles County District Attorneys reaction to Williams appeal for official leniency. Late on the night of February 27, 1979, Stanley Tookie Williams presented his companion Alfred Coward, a.k.a. Blackie, to a man named Darryl. A brief timeframe later, Darryl, driving an earthy colored station cart, drove Williams to the living arrangement of James Garrett. Defeatist followed in his 1969 Cadillac. (Preliminary Transcript (TT) 2095-2097). Stanley Williams frequently remained at the Garrett home and kept a portion of his possessions there, including his shotgun. (TT 1673, 1908). At the Garrett living arrangement, Williams headed inside and returned conveying a twelve-measure shotgun. (TT 2097-2098). Darryl and Williams, with Coward following in his vehicle, later headed to another habitation, where they acquired a PCP-bound cigarette, which the three men shared. Williams, Coward, and Darryl then went to the living arrangement of Tony Sims. (TT 2109). These four men at that point talked about where they could go in Pomona to bring in some cash. (TT 2111). The four men at that point went to one more living arrangement where they smoked more PCP. (TT 2113-2116). While at this area, Williams left different men and came back with a .22 bore handgun, which he additionally put in the station cart. (TT 2117-2118). Williams at that point told Coward, Darryl and Sims they ought to go to Pomona. Accordingly, Coward and Sims entered the Cadillac, Williams and Darryl entered the station cart, and the two vehicles went on the expressway toward Pomona. (TT 2118-2119). The four men left the interstate close to Whittier Boulevard. (TT 2186). They headed to a Stop-N-Go showcase and, at Williams bearing, Darryl and Sims entered the store to submit a burglary. At that point, Darryl was outfitted with the .22 bore handgun. (TT 2117-2218; Tony Sims Parole Hearing Dated July 17, 1997). Johnny Garcia Escapes Death The representative at the Stop-N-Go showcase, Johnny Garcia, had quite recently wrapped up the floor when he watched a station cart and four individuals of color at the entryway to the market. (TT 2046-2048). Two of the men entered the market. (TT 2048). One of the men went down a path while the other drew nearer Garcia. The man that drew nearer Garcia requested a cigarette. Garcia gave the man a cigarette and lit it for him. After around three to four minutes, the two men left the market without completing the arranged burglary. (TT 2049-2050). He Would Show Them How Williams became vexed that Darryl and Sims didn't submit the burglary. Williams told the men that they would discover somewhere else to ransack. Williams said that at the following area every one of them would head inside and he would tell them the best way to submit a burglary. Quitter and Sims then followed Williams and Darryl to the 7-Eleven market situated at 10437 Whittier Boulevard. (TT 2186). The store representative, 26-year-old Albert Lewis Owens, was clearing the stores parking area. (TT 2146). Albert Owens is Killed When Darryl and Sims entered the 7-Eleven, Owens put the brush and dustpan down and tailed them into the store. Williams and Coward followed Owens into the store. (TT 2146-2152). As Darryl and Sims strolled to the counter territory to take cash from the register, Williams strolled behind Owens and revealed to him shut up and continue strolling. (TT 2154). While pointing a shotgun at Owens back, Williams guided him to a back extra space. (TT 2154). Once inside the extra space, Williams, at gunpoint, requested Owens to set down, mother f*****. Williams at that point loaded a bullet into the shotgun. Williams at that point terminated the round into the security screen. Williams at that point loaded a subsequent bullet and shot the round into Owens back as he lay face down on the floor of the extra space. Williams at that point terminated again into Owens back. (TT 2162). Close to Contact Wound Both of the shotgun wounds were lethal. (TT 2086). The pathologist who led the post-mortem examination on Owens affirmed that the finish of the barrel was near Owens body when he was shot. One of the two injuries was depicted as . . . a close to contact wound. (TT 2078). After Williams killed Owens, he, Darryl, Coward, and Sims fled in the two vehicles and got back to Los Angeles. The theft got them roughly $120.00. (TT 2280). Executing All White People Once back in Los Angeles, Williams inquired as to whether anybody needed to grab a bite. When Sims asked Williams for what good reason he shot Owens, Williams said he didnt need to leave any observers. Williams likewise said he slaughtered Owens since he was white and he was executing every white individuals. (TT 2189, 2193). Later that equivalent day, Williams gloated to his sibling Wayne about killing Owens. Williams stated, you ought to have heard the manner in which he sounded when I shot him. Williams at that point made sputtering or snarling commotions and snickered insanely about Owens passing. (TT 2195-2197). Next: The Brookhaven Robbery-Murders

Illustrative Writing

Illustrative WritingIllustrative writing is a variation of narrative writing where illustrations can serve as a method of visual description or a method of accompaniment to the text. Illustrative writing works well in academic and research-oriented assignments, since it makes the subject more vivid and relatable to the reader.With each passage, create a summary of the text followed by brief descriptions of the content of the passages, both brief and detailed in nature. Leave enough space for the reader to absorb the full meaning and relevance of the text. Use illustrative writing to show through pictures or images the vividness of ideas and concepts.Illustrative writing is used in all sorts of texts from the scientific to the technical, or from the literary to the personal. The illustrations serve as a way of describing and explaining the product or the information to the readers. They can be of pictures or textual description. They can also serve as a tool of narration, so as to att ract the reader and make him or her participate in the message and ideas presented.Illustrative writing is a form of prose that includes descriptions of various kinds of content; primarily physical objects, concepts, or events, which are demonstrated through graphic or photographic devices, such as sketches, drawings, photographs, or films. A range of illustrative writing includes different types of text, for example manuals, advertising articles, instructions, descriptions of specific products, instructional books, manuals or instructions.In the common use of the term 'illustrative writing', it can be interpreted in two ways. It can either mean that an illustration is used to help convey some aspect of the information (like the drawing of a lion moving forward would help demonstrate the idea), or that the illustration is used to illustrate some specific concept or idea (like the illustration of a lion moving forward might be used to illustrate that the lion is using its paw as a to ol to propel itself forward). An illustration is generally of a verbal description of an object, especially if the description is not verbal, but written in a computer language.Visual illustration is used to establish a relationship between two or more objects and a verbal description of them. This is known as the associative state. Most of the examples of illustration in literature or in other forms of media usually depict what is to be read on a given page. In literature and other forms of media, an illustration can serve as an image-sequence to help portray an event and can also be used to display textual information.Illustrative writing has been practiced for many centuries, although it is only recently that techniques for this kind of writing are making it to the mainstream. The oldest form of illustration writing is still called book illustrations and is still being used by scribes and printers.Illustrative writing is still relatively new in the educational field, but has alre ady been widely accepted and adapted in many fields of work. It will continue to be used as a means of assisting students to learn, as an aid to teachers, and as a means of creating short reports or teaching aids.

Strategic Management (An Analysis on the Retail Industry)

Question: Errand Basically assess the key issues that vital examination plays in a business or association that you know about. In this task, you are required to compose a 2500 word report. This incorporates a 200 word official rundown, yet prohibits references and informative supplement. Your Report should cover the accompanying: 1. Quickly depict the foundation data of the association (or SBU) picked. This data ought to be brief and pertinent to the conversation of your task and along these lines may incorporate possession, history, size, business scope, significant items/administrations, and significant markets of the association (or SBU). 2. Direct an outer domain investigation including a large scale condition examination and Porter's 5 powers examination: (a) Conduct a full scale condition examination for the whole business inside which the association (or SBU) works. You should utilize the PESTEL model and spotlight on understanding the reason for this investigation, the ID of key components a nd their suggestions as far as key chances and dangers, and conversation of their general effect on industry development later on. Reach your inferences dependent on your large scale condition examination. (b) Undertake a serious examination utilizing Porters 5 powers model. You should focus on the reason for this examination, the between connectedness of various parts of the serious powers, and their general effect on the business and the association chose as far as fundamental main impetuses in the serious condition. Make your determinations dependent on your five-power examination. 3. Direct an inward domain examination. You ought to recognize, separate and assess the distinct advantages and abilities of the association (or SBU) that are well on the way to give feasible upper hand. 4. Sum up your discoveries dependent on your outer and interior condition investigation. Recognize the key issues that the association (or SBU) faces and give your suggestions. Answer: Official outline In the ongoing years, the retail business has been encountering the hearty development on the worldwide stage. With the inclusion of the distinctive vital methodologies, the specific business has been encountering gigantic development. Be that as it may, the vital administration has a few difficulties including direction for globalization, including web based business culture, diminishing the opposition in the market, item expansion, and so forth (Hitt, Ireland Hoskisson, 2012). A large portion of the retail associations follow a specific procedure to execute business in both local and worldwide stages. The key ideas for vital administration are, for example, objective setting, examining the technique arrangement, methodology usage, and system checking, and so forth (Ward Peppard, 2016). The prime test for the retail business is to deal with the workforce in an adequate way. More often than not, it gets trying for the retail association to diminish worker turnover issue (Eden and Ack ermann, 2013). Subsequently, the association needs to execute one of a kind procedures for lessening such issues from the business. The greater part of the business investigators have featured the way that the worker inspiration is one of the key segments for lessening the staff turnover in a successful manner (Hill, Jones Schilling, 2014). In this specific task, the inside and outside key issues have been featured in a suitable way. Then again, the serious examination has been led dependent on Porter five powers investigation. The recognizable proof of interior and outside issues has been featured in the paper. Foundation of the association: The association is one of the goliath general stores in the worldwide stage. With the assistance of the vital specialty unit, the association has been effectively executing the business in both household and global stage (Slack, 2015). At the underlying stage, the organization was shaped in the UK. Be that as it may, the specific business has extended its business on the worldwide stage. The CEO of the association has expressed that the business improvement methodology has been assuming a significant job in guaranteeing the drawn out development in the inner stage (Barney Hesterly, 2015). The organization is resolved to convey a wide scope of top notch items to the clients for guaranteeing manageability in the business. The association follows a chain of importance structure in the business, as it encourages them in executing the business in a methodical way. In spite of the fact that the specific association is a UK based retail association, it extended its business to the Asian, Eu ropean and North American nations (Lasserre, 2012). Then again, the association has been attempting to actualize new vital methodologies remembering portable shopping to improve the business open doors for a fitting way. The association has decided to seek after a vital specialty unit (SBU) over the entirety of its business regions for amplifying the level of intensity inside the huge segment showcase zones (Ward, 2012). The CEO of the organization has talked about that the SBU would cover the key establishment, size and extent of the business, key push, and item and brand distinguishing proof, client showcase served, the limited time exercises, and the budgetary targets. Outer examination: a. Macroanalysis: PESTEL Framework Political components: The presentation of the association is exceptionally affected by the political elements, as the business has been executed in various nations. The nearby government consistently urges the business to make new position open doors for the neighborhood network. In any case, the opening for work would be blended in nature including adaptable, low paid and neighborhood based to high paid and high gifted occupations (Rothaermel, 2015). The specific association has been utilizing an enormous number of understudies, genuinely tested, and old staffs, who convey great execution with a low compensation. In the ongoing years, the retail business has been confronting the high turnover issue. Henceforth, their business structure encourages them to diminish the turnover issue in a viable way. Monetary Factors: The monetary factors to a great extent impact costs, cost and benefits of the business. The most compelling economy factor is the high pace of joblessness. Therefore, it diminishes the powerful interest of certain product offering (Mellahi Frynas, 2015). These variables are not controllable by the vital specialty unit of the association. Despite the fact that the universal market is extending, the specific association needs to follow the key way to deal with experience satisfactory overall revenue in the business (Stead, 2013). Social or Cultural Factors: As indicated by the present market circumstance, the clients have moved towards the mass and one-quit shopping because of a few social changes. Thus, the association has upgraded the non-nourishment things in the stores. Then again, the segment changes including a maturing populace, decreasing in the natively constructed supper, and an expansion in female specialists have encouraged to upgrade the business in a powerful way (Keupp, Palmi Gassmann, 2012). Additionally, the interest of item relies upon the social conditions. The association has concentrated on selling the natural nourishment items. Mechanical Factors: As of late, the association has brought a few advances for improving the business openings in both local and global market. The retail locations utilize the innovations like remote gadgets, shrewd scale, electronic self-marking, self registration gadget, radio recurrence recognizable proof (RFID) (Goetsch Davis, 2014). The usage of the electronic store's exchange frameworks (EPoS), electronic retail location (EFPoS) has had an extraordinary effect on the business. Natural Factors: The association has been concentrating on the corporate social obligations of the business. The association has given gigantic openings for work to the nearby networks. Therefore, it encourages in upgrading the societal position. Then again, the association has been paying a satisfactory measure of assessments to the administration, which encourages in fortifying the national monetary structure (Harrison John, 2013). Administrative elements: Distinctive legitimate arrangements of the legislature have made an extraordinary effect on the retail business. The nourishment retailing Commission (FRC) has executed another code of behaviors, which says that the association needs to stop the dishonest practices, for example, changing the cost without notice, requesting installments from the providers (Fernie Sparks, 2014). b. Serious Analysis: Porters 5 powers model Risk of New Entrants: The basic food item showcase is overwhelming by some retail associations. Because of the enormous rivalry in the market, the association face difficulties in extending the business in the worldwide stage. In the UK staple market, a top brand like Tesco, Asda, and Sainsbury have 70% of the piece of the pie (Hamilton Chernev, 2013). In the course of the most recent three decades, the staple market has transformed into a general store overwhelmed business. Most of the huge basic food item chains have assembled their business dependent on their working effectiveness, significant advertising blend consumption, and one-quit shopping (Varley, 2014). This specific power greatly affects the independent venture moreover. Consequently, it tends to be surveyed that the new contestants need to confront a few difficulties for executing the business in the household advertise. It is hard for the new contestants for raising adequate capital because of created flexibly chains and huge fixed expenses. Dealing intensity of providers: This specific power demonstrates the intensity of providers, which might be affected by the huge basic food item chains in the market. It shows the dread of losing the business to the markets. It takes into account arranging the better limited time costs in the business. Despite what might be expected, the providers additionally get undermined because of the immense developing

Career Advice Crafting the Perfect Resume

"I'm sure you do, Mr. Bear, but this resume is six pages long, and is just the word "KOALA" repeated over and over." As students across the world are working on applications to college or graduate programs and graduates-to-be are starting their job searches, it’s important to update your resume to keep it fresh and professional. Here are some helpful tips to keep in mind as you dust off your resume. Be concise. Let's settle, right now, the most perennial of resume questions: how long should my resume be? Unless you're a Ph.D with a publication record or have 10+ years of experience, your resume should only be one page long. It should be no longer than it absolutely needs to be. It should say as much as possible in as few words as possible, and should include only relevant information. Your resume should be tailored to the particular program or company without being overly wordy. Many admissions departments and employers will summarily throw out any resume over two pages, because it suggests that the applicant cannot follow simple instructions. Be specific. When describing projects you worked on, be specific when possible! Specific numbers for donations, attendees, or benefits of a project help readers to quantify your impact. Describe your experiences in a compelling way that helps your audience to understand what you accomplished. Use action words Action verbs convey energy and can help you to more specifically describe your responsibilities. Instead of saying that you worked on a project, describe how you delegated tasks, negotiated agreements, interpreted data, or synthesized research. As with all application documents, avoid the passive voice as if it were a werewolf with rabies. Every time you use the passive voice, you make this guy angry. Don't make this guy angry. Proofread! Make sure to read over your resume several times, and then have several other people review it as well. A small spelling or grammar mistake can demonstrate to potential programs or employers that you might lack attention to detail. Show that this isn’t the case by having a well-edited and polished resume! Keep your resume updated! Once you’ve edited and perfected your resume, don’t leave it to collect dust! When you change jobs, get a new leadership position, or win an award, make sure to keep your resume updated as appropriately. Periodically updating your resume will help you to revisit it and continue to polish it, and you’ll be ready to submit your resume at a moment’s notice! Having a professional and updated resume is a good way to show off your academic and other achievements, so take pride in this document!

The Financial Crisis Of 2007-08 - 1389 Words

The financial crisis of 2007–08, also known as the Global Financial Crisis, is considered by many economists to have been the worst financial crisis since the Great Depression of the 1930s. Mr. Ben Bernanke, Chairman of the Federal Reserve at the time, believed it was equally problematic in many ways; although unemployment only reached half the level due to the Fed’s actions combined with a $700B stimulus. It collapsed large financial institutions, and stock markets dropped to half their pre-crisis level. The surface cause was the bursting of the U.S. housing bubble, which had peaked in 2004, caused the values of securities tied to U.S. real estate pricing to plummet, damaging financial institutions globally. Several factors lead to the 2008 financial crisis. First, the 1999 repeal of the Glass-Steagall Act effectively removed the separation between investment banks and depository banks in the United States. Second, credit rating agencies failed to accurately price the risk involved with mortgage-related financial products. Third, the Government, concerned with not performing economically as well as the Clinton administration believed increasing home ownership was the answer and reduced regulatory obstacles (like loan income/debt documentation). Forth, the world s insurance companies began insuring bundled mortgage instruments. Fifth, there was excessive investment leverage, especially in the Banks and venture capital communities. Sixth, the Government did not adjustShow MoreRelatedThe Financial Crisis Of 2007-081439 Words   |  6 PagesSeveral factors lead to the 2008 financial crisis. The 1999 repeal of the Glass-Steagall Act effectively removed the separation between investment bank s and depository banks in the United States. Credit rating agencies failed to price the risk involved with mortgage-related financial products accurately. The Government, concerned with not performing economically as well as the Clinton administration believed increasing home ownership was the answer and reduced obstacles (like loan income/debt documentation)Read MoreThe Financial Crisis Of 2007-081150 Words   |  5 PagesDuring the lead up to the financial crisis of 2007-08, a term was coined to describe what was happening in the financial markets. The term was: Shadow Banking System. The creation of the term was attributed to economist and money manager, Paul McCulley, who described it as a large segment of financial intermediation that is routed outside the balance sheets of regulated commercial banks and other depository institutions (St. Louis Fed). In simpler terms, institutions that are in the shadow bankingRead MoreThe Financial Crisis Of 2007-081894 Words   |  8 Pages The definitive event of the early twenty-first century was The Financial Crisis of 2007-08. Since that event, scholars have tried to identify what the causes and the effects of the crisis. The causes and effects of the collapse are varied and many scholars show a consensus about what these causes and effects are. Scholars who researched The Financial Crisis of 2007-08 agree that bank deregulation starting in the early 1970’s a major contributor. The deregulation allowed for banks to increase inRead MoreThe Global Financial Crisis Of 2007 / 081194 Words   |  5 Pagesdollars. The Australian government has to deal with multiple issues in the macroeconomic world to achieve three goals. The factors affecting these goals have to be identified and either harnessed or blocked by the government. The Global Financial Crisis of 2007/08 also caused the Australian government to deal with its failure to reach its macroeconomic goals. The three domestic objectives of government Australia’s three macroeconomic goals are equally important in keeping stability in the economyRead MoreGlobal Financial Crisis Of 2007-082494 Words   |  10 PagesIntroduction The global financial crisis of 2008-09 that spread contagiously across the globe has particularly hit the European economies hard, accentuating turmoil in the world financial markets and precipitating the European sovereign debt crisis almost instantaneously. This has consequently wiped away all of the EU’s accomplishments in economic growth and job creation (European Commission, 2010a:3). Statistics published subsequently exposed the magnitude of the crisis: real GDP contracted by 4%Read MoreDeregulation Is The Underlying Cause Of The 2007 / 08 Financial Crisis1382 Words   |  6 Pagesderivatives. The Financial crisis in 2007-2008 brought the massive hurt to everyone in the world. The worldwide financial problem affected thirty million people loosing their jobs and cause many countries getting close to go bankrupt (Peah, 2014). This is the global issue that everyone should be consider of. The purpose of this essay is to determine if the deregulation was the underlying cause of the 2007/08 financial crisis. The essay argues the deregulation was the underlying cause of the 2007/08 financialRead MoreThe Global Financial Crisis Of The Usa1383 Words   |  6 PagesThe recent global financial turmoil started on July 2007 ,mainly in the USA and spread among developed nations in the later part of 2008 and subsequently shifted to the developing nations .this crisis consisted of some prime drawbacks not only for the developed countries but also for developing countries .the most talked about issue in the recent financial arena in the global financial crisis ,which started to show its effect in the middle of the year 2007.the turmoil ,however ,was rooted in theRead MoreEssay On Regulating American Banks1033 Words   |  5 Pagesrestructure the elephantine law which had recast financial regulation following the 2007-08 crisis. Thus, he asked Steven Mnuchin, the Treasury secretary to measure all the rules of America against 7 broad principles, bail-outs prevent ion by taxpayers as well as instituting more efficient regulations inclusive. Mnuchin provided a report on banks where he proposed installments to cover capital markets, asset, and insurance management together with financial technology and nonbank institutions. Also, allRead MoreFinancial Crisis : The Fiscal Crisis1355 Words   |  6 Pagesgeneral, a financial crisis is not an accident; it may take several years and has complex and interlaced causes (Claessens and Kodres, 2014). The 2007-08 global financial crisis is a typical case due to long-term non-intervention policy and loose regulation for financial market from government. Moreover, it involved the complex relationship between government and financial institutions. In order to look at this issue in particular, this essay first goes though the timeline of the 2007-08 financial crisisRead MoreThe Financial Crisis Of The Housing Bubble1482 Words   |  6 PagesThe Financial Crisis that started in 2007 The 2007-08 financial crisis that started in the US is often dubbed as the housing bubble. Although, the burst of the housing bubble is the tipping point of the crisis, the true causes have building up slowly and steadily for almost over a decade. The burst of the housing bubble was merely a reflection of the built up baggage. This crisis is a classic example of how dangerous derivatives can turn out to be if not properly managed. Causes of the crisis and

Elderly Driver Dangers Essay Research Paper What free essay sample

Aged Driver Dangers Essay, Research Paper What should be done to maintain aged drivers and others safe on the route? Equally society as a whole gets to be older and more older people are on the route, the safety for the older driver and the other automobilists is going a job we are all traveling to confront. The # 8216 ; baby boomer # 8217 ; coevals is acquiring older. There are many options to the job but which one is the best? We need to take safety for our roads and the rights of the older driver into consideration. Older drivers are equal to teens in the high figure of accidents they cause. With immature drivers it is rawness that causes accidents. With older drivers it is the rate of their reaction clip. We do non desire to know apart against the older driver. There are good and bad drivers of every age. Do we do safe driving an age issue or should we prove and develop all insecure drivers? There are three possible ways to implement a alteration. We will write a custom essay sample on Elderly Driver Dangers Essay Research Paper What or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page First, have the aged over the age of 65 renew their licences every two old ages. The driver can hold their eyes examined each clip of reclamation. It will besides maintain path of their accident rate or tickets they have received in the preceding interval. The 2nd manner of implementing this is to hold route trials at each reclamation. This alternate seems a small extreme and expensive for the motor vehicle section. With the figure of citizens going older it would be impossible to offer adequate drive trials. The discourtesies that aged drivers are being charged with are minor and are normally a inquiry of physiological reactions and eyesight non unsafe driving wonts. Therefore a mandatory-driving trial is remarkably rough merely to control the aged driver. The 3rd option is a combination of the first two. As drivers get above the age of 65 the licence could be renewed every two old ages, eyes examined and records checked. If the drivers were shown to hold insecure drive by commendation so the drivers who habitually are more unsafe would be given a impulsive trial. The aged can be offered a defensive drive class at a community college or at the DMV office. Merely a limited figure of drivers should be required to take route trials and if they do, it should be in their ain auto, and practising the moves that cause the most jobs for older drivers. As drivers get above 75 old ages old a compulsory defensive drive class could be required. The older driver could hold privileges taken off in a similar mode. As the driver’s seeing is decreasing, the limitation of lone daytime drive might be implemented. As privileges are taken away the cost of the licence should be reduced. If we as a society take away the rights of older drivers to drive, the older coevals will free some of their freedom. For some aged citizens, drive is merely manner for them to travel to the physician and to purchase food markets. A concluding option, like medical trials for older drivers has non worked. These thoughts have to be voted on by the populace and since the populace is acquiring older, it has been voted down. They would be voting to restrict their rights. The most frequent offenses reported by DMV are slow reaction clip and vision jobs ; these should be on a regular basis monitored and tested. Many older drivers may merely welcome the opportunity to brush up on their drive accomplishments. Many drivers learned to drive when many fewer drivers were on the route and the roadways were less complicated. We can non insulate aged drivers, for some it is the lone transit available to them. In decision, I think a combination of the options is the best manner to travel. Drivers over the age of 65 would regenerate their licences every two old ages and they can hold their eyes examined at that clip. An optional defensive drive class could be offered. As a driver reaches the age of 75 a drive this trial would be compulsory. A compulsory trial should be given for aged drivers between 65-75 with questionable drive records. These alterations can be implemented over the following four old ages. In order to see if these alterations are making good, statistics of senior citizens driving records from 2000-2004 can be compared to those of 1995-1999. If the figure of accidents and commendations has gone down the province authoritiess will cognize that the alterations have worked.

The Hot Zone Essay Summary Example For Students

The Hot Zone Essay Summary Setting:The setting g takes place in two major places. Reston Maryland which is a suburb of Washington DC. and the second major area is in Kenya Africa. The story takes place in the 1980s. Main Characters:Since this story is a true story there is no one character that is a main character. The author does not create the story around any one main character so Ill just list every character I can remember from the book. 1. Charles Monet: He was the first host to the deadly ebola virus breakout in Africa. He was 56 years old and was kind of a loner according to the authors interviews with people. 2. Dr. Mosoke: He was Charles Monets doctor when Charles crashed and bled out which means when the host suddenly starts bleeding infectious blood out of every orifice in the body. We will write a custom essay on The Hot Zone Summary specifically for you for only $16.38 $13.9/page Order now 3. Nancy Jaax: She was a veterinary pathologist at a military fort in Maryland.. 4. Jerry Jaax: He was a veterinarian and husband to Nancy Jaax. 5. Peter Jahrling: He was a disease expert at Fort Detrick6. Gene Johnson: He was in charge of the Reston operation. He also was the discoverer of Ebola Sudan. 7. Nun: The Nuns name was unknown but she had the very first recorded case of Ebola Zaire which is the most dangerous of the three strains. Summary:This is a true story. On New Years Day 1980 a man named Charles Monet went on a trip with a girl friend of his up to Mnt. Elgon in West Kenya. They spent the night there and went to a large cave there called Kitcum cave. After his trip to Kitcum cave he went home and three days later had a huge headache that wouldnt go away. That is the first symptom of this deadly disease. A few days later he went to the doctors and they told him he should go to a bigger hospital in Nairobi. Charles caught a flight to Nairobi an the ninth day after his visit to kitcum cave. All through the flight to Nairobi he was throwing up blood mixed with a black liquid. When he got to the hospital he sat down and waited to be served. Then his spine went limp and nerveless and he lost all sense of balance. he started going into shock. He then started throwing up an incredible amount of blood from his stomach and spilt it on to the floor. The people who were there said the only sound was the choking in hi s throat from his constant vomiting while he is unconscious. Then came the sound of bed sheets being torn in half which is the sound of his bowels opening up and venting blood from the anus. The blood is mixed with intestinal lining. His gut is sloughed. The linings of his intestines come off and were being expelled from his body along with huge amounts of blood. This dying process which happens to nine out of ten people who come in contact with the deadly disease is called crashing and bleeding. Samples of his blood were flown to all the major disease labs in the world. The disease was a Marburg Strain. In Sudan the same types of deaths were wiping out whole tribes. So Gene Johnson flew over there and worked with sick members of the tribes to try and find a cure. This strain of Marburg was called Ebola Sudan for were it was found. Later in Zaire there was an out post of missionaries who would give vaccine shots and penicillin to local tribes. One of the nuns there became sick with a similar disease. She died and her blood was sent to disease labs all over the world. The strain was called Ebola Zaire since it was discovered in Zaire. .ufe131f620ce8260f16f1ccd23e5671c1 , .ufe131f620ce8260f16f1ccd23e5671c1 .postImageUrl , .ufe131f620ce8260f16f1ccd23e5671c1 .centered-text-area { min-height: 80px; position: relative; } .ufe131f620ce8260f16f1ccd23e5671c1 , .ufe131f620ce8260f16f1ccd23e5671c1:hover , .ufe131f620ce8260f16f1ccd23e5671c1:visited , .ufe131f620ce8260f16f1ccd23e5671c1:active { border:0!important; } .ufe131f620ce8260f16f1ccd23e5671c1 .clearfix:after { content: ""; display: table; clear: both; } .ufe131f620ce8260f16f1ccd23e5671c1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufe131f620ce8260f16f1ccd23e5671c1:active , .ufe131f620ce8260f16f1ccd23e5671c1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufe131f620ce8260f16f1ccd23e5671c1 .centered-text-area { width: 100%; position: relative ; } .ufe131f620ce8260f16f1ccd23e5671c1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufe131f620ce8260f16f1ccd23e5671c1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufe131f620ce8260f16f1ccd23e5671c1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufe131f620ce8260f16f1ccd23e5671c1:hover .ctaButton { background-color: #34495E!important; } .ufe131f620ce8260f16f1ccd23e5671c1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufe131f620ce8260f16f1ccd23e5671c1 .ufe131f620ce8260f16f1ccd23e5671c1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufe131f620ce8260f16f1ccd23e5671c1:after { content: ""; display: block; clear: both; } READ: A Career In The Culinary Arts EssayIn Reston Maryland there was a monkey house that would ship monkeys all over the US. to labs for medical experiments. Suddenly all the monkeys started dying in one room. Tom Jahrling from fort Detrick came down and took a look at the monkeys and took some samples. He took back and he and Tom Geisbert looked at it and thought it was just a small monkey virus and try smelled it which is a way to tell what something was. They couldnt tell what it was so they looked at it under a electron microscope and it looked allot like Marburg. They were scared because they had smelled the container of the marburg. They didnt tell anyone that they had be en exposed. The Military and the C.D.C. (Center for Disease Control) sealed off the whole building and Nancy Jaax and Jerry Jaax led squads of people inside the building wearing space suits. Two people while working inside the building were cut and their space suits were torn which means they were exposed to the virus. They found out that the virus they were working with was a close relative to Ebola Zaire. They killed all the monkeys in the building and locks their corpses up because they were predicting that if the virus got out it would total the human population. It would be like another Black Plague, but the Black Plague only killed 50% of those infected while this killed 90%. They put a special chemical in the building and let it sit four three days. After the tree days nothing was alive in the entire building not even a tiny microscopic virus could live. But four people had been exposed to the virus and surprisingly they all lived they later realized that the virus must have mutated so it would not harm humans but if it mutated again and could effect humans it would be devastating. This new virus was called Ebola Reston. Opinion:I thought the book was really scary. It was scary to see that there are diseases that could completely wipe us out and that we got really lucky at Reston. I thought the book was also very educating. From a scale of one to ten I give it a ten because the author uses great detail. for instance when the author tells the effects of the disease.

Bronfenbrenner’s Ecological Theory Essay Example

Bronfenbrenner’s Ecological Theory Essay Example Bronfenbrenner’s Ecological Theory Paper Bronfenbrenner’s Ecological Theory Paper In developmental psychology, there are different theories on how an individual grows and develops. One well known theory is the Ecological Theory Development of Urie Bronfenbrenner. This theory emphasizes the importance of the relationship between an individual and the different environmental systems and how they can be related to each other. During early childhood, a person’s development is influenced by various factors such as the different types of the environment. Thus, Bronfenbrenner’s Ecological Theory shows how an individual grows and matures. It also explains each system’s effect on a child’s development (Paquette Ryan, 2001). According to Bronfenbrenner, there are four different systems that influence an individual to develop as a person. First is the Microsystem which refers to the immediate environments such as family, classroom, friends, and neighborhoods. Second is the Mesosystem which pertains to child’s home and school. Third is called the Exosystem which the individual’s development is not directly involved in such as parent’s workplace. Last is the Macrosystem which points to a large cultural context such as Western and Asian cultures. These four different systems explain how a person changes and develops their personality traits in life (Paquette Ryan, 2001). In the first stage, when a child is born, he or she is taken care of by either the mother or a nanny. These individuals have a very big role in shaping the child’s characteristics. While there are studies which show that some personality traits can be actually inherited from both parents, the environment still has a big impact on developing a person’s characteristics. In the Microsystem environment, an infant usually spends the whole day with the family or the mother. Here, the characteristics of the child are already being developed. In the case of children whose parents are both working and the child is always accompanied by the nanny, there is a greater chance that the child will most likely acquire character traits of the nanny instead of the parents since they are always together and they spend the whole time together (Paquette Ryan, 2001). Neighbors and friends in school are also a big factor in the microsystem level. When the child starts to go to school, it would be a new environment for him or her to learn something and acquire new traits and characteristics from classmates and friends in school. As the child interacts with his or her classmates and gains new friends, there will be different influences from people around depending on how the child portrays him- or herself. Consequently, the child may develop a new personality trait that may be positive or negative. This continues as children grow old and mature (Paquette Ryan, 2001). Second is the mesosytem which is still related to microsystem. It is connected in a way that an individual is still significantly influenced by the microsystem, such as the parents who still influence their children even though the child goes to school already. A good example of this is a musically inclined child who has his or her talent developed through the teacher but at the same time, he or she may have acquired the talent biologically through the parents. Another example is when the parents are neglecting the child. In this case, it is likely that the child would be negatively affected and may not perform very well in school. Consequently, this can cause problems such as developing a negative attitude so he or she can be noticed and accepted by classmates or friends. On the other hand, when the parents always give positive regard to their child, he or she tends to develop a positive outlook in life. The exosystem is the third level, and this includes environment which the child or the person may not be directly involved in but may still leave an impact on his or her development. One good example of this as mentioned above is the workplace of the child’s parents. Although the child may not be exposed to the parent’s workplace, in some instances, it can still have an influence on the child. For instance, due to the exhausting demands of their job, some parents have no time to spend with their child. Their dissatisfaction towards their job may also negatively influence their desire to spend time with their children. Thus, the absence of parent’s assistance and support is likely to affect the child’s growth and development; it may cause the child to develop certain characteristics and traits that may be unpleasant, such as developing an anti social disorder or other behavioral problems (Paquette Ryan, 2001). The last system is called the macrosystem; it is a huge system that also has a significant impact on an individual’s growth and development. This is where the different cultures, religions, ideologies, and laws of the society take place. These factors have a great influence over the child’s developmental growth. In this system, both children and adults should already know their importance and goals in life. It is a stage where a person fully develops their individuality. For instance, a person’s religious beliefs may have a very big role in the development of an individual. There may be norms that are very different from another person’s standards, making things not work for different people. However, one should respect and understand the beliefs of others so that it will not create disputes with the different parties involved. Another example is one’s belief in parenting: that it should be the parents who will take full responsibility of their own child. This belief will most likely provide resources to guide the parents in raising their children as for shaping them in a way that parents think is right and the best for them (Paquette Ryan, 2001). However, there is one recently added system to the four different systems of a child’s development which Bronfenbrenner named Chronosystem. This stage is where the early four levels can change and intertwine, from the microsytem up to macrosystem. It is where an individual’s development is influenced by physical changes of an individual. For example, when a person gets older, there will be physical changes in his or her body, making his or her weak and vulnerable to some illnesses. These changes affect the behavioral patterns of the individual that he or she may not have when he or she was still young (Paquette Ryan, 2001). In an individual’s life, the environment is the most important factor that shapes people’s character other than the biological aspect. Considering Bronfenbrenner’s ecological theory of development which shapes people’s identity, from the time that they were born up to the time they become adults and start to have a career and a family of their own, it will always be the environment affecting and guiding each and every individual in living their lives because it is where people grow, mature, and discover their selves. That is the reason why Bronfenbrenners ecological theory is divided into different stages. These stages help us fully understand how a person’s character is being shaped and develop. That is how important environment is in a person’s growth and development, as highlighted by Bronfenbrenner’s theory. There are several theories which explain that various biological and environmental factors contribute to the development of a child. Hence, understanding Bronfrenbrenner’s ecological theory of development will help us analyze and understand why people have their own personality and characteristics. It will also serve as a guide for understanding each and everyone’s developmental cycle. It is through learning this theory that one can accept each character traits and behaviors. It is also a good factor for tracing problems, especially when it comes to behavioral issues of a person. As adults, it is our goal and responsibility to shape a child’s growth and development by becoming a good example to them. It is always the adults that children always look up to in their life. If we will all work on having good environment or surroundings in life, then we will have a respectable, successful, and almost perfect society. However, this will always be impossible, and there will always be deficits in life. Thus, the nature of our environment and its influence on people make life challenging, and it makes them learn, grow, develop and be successful in living their lives. References Ajuha, Yukti Bronfenbrenner’s ecological theory. Montessori Academy. Retrieved September 22, 2008 from mymontessoriacademy. com/newsletters/websitebronfenbrennerecologicaltheory. pdf Paquette, D. Ryan, J. (2001). Bronfenbrenner’s ecological systems theory. National Louis University. Retrieved September 22, 2008 from http://pt3. nl. edu/paquetteryanwebquest. pdf

Marijuana Essay Example | Topics and Well Written Essays - 750 words - 1

Marijuana - Essay Example It also indicates that a large percentage of the individuals are regular users of the drug. I intend to use the source to demonstrate marijuana’s benefits in controlling anxiety. Ejelonu, Akudo. â€Å"How Does Marijuana Affect the Brain?† Serendip. 01 October 2008. Web. 31 July 2012. The article reviews ways in which marijuana affects people’s mental capacity. The author illustrates both positive and negative effects of the drug, including Marijuana’s medicinal value but focuses attention on marijuana’s effect on people’s ability to recall and how the drug influence emotions. Some of the drug’s components, according to the article, for example impair coordination among neurons in the brain to weaken a person’s cognitive ability upon consumption of the drug. The article also identifies factors that drive people into using marijuana, and secondary effects of marijuana among college students. While it identifies stress as the main cause of usage, the article explains that the drug sends the students into a state of uncontrollable emotions. It also explains that the stimulating impacts of the drug are temporary and users are able to regain their sober status once the drug wears out of the body. I will apply the article in exploring the existing debate on marijuana. Hogan, Julianna, Gonzalez, Adam, Howell, Ashley, Miller, Marcel, and Zvolensky, Michael. â€Å"Pain-related Anxiety and Marijuana Use Motives: A pilot Test Among Active Marijuana- using Young Adults.† Cognitive Behavior Therapy. 39. 4. 238- 292, 2010. The article seeks to investigate anxiety that is caused by pain as a factor that influences the use of marijuana. Based on an experimental research, the article identifies a significant relationship and concludes that pain motivates people to use marijuana. I will use the article to illustrate medicinal benefits of marijuana. National Institute of Drug Abuse. â€Å"How Does Marijuana Use Affect School, Work and Social Life?† Research Reports: Marijuana Abuse. 2010. Web. 31 July 2012. P. 1 The article reports on the impacts of marijuana on people’s lives. Based on existing literature, it explains that intoxication from marijuana lasts for a longer duration that the user experiences its stimulating effect. It further explains that the drug negatively affects academic performance of students who relies on its use. Similarly, it leads to drop out from academic institutions and lower rates of income in people who heavily rely on it as compared to those who do not. The article also associates the drug with other negative social conditions. I will use this source to highlight reasons for illegalization calls. Nida for Teens. â€Å"What are the Long-term Health Effects of Marijuana Use?† Nida For Teens. 2012. Web. 29 July 2012. P. 1 With the article’s aim of discussing ‘long-term’ impacts of marijuana usage, it identifies a reduced mental c apacity to comprehend complexities and coordinate body parts besides increasing a person’s vulnerability to some genetic diseases. The article also identifies addiction as a health risk factor of marijuana besides increasing a user’s risk of developing respiratory complications. Similarly, the article reports possibility of drug’s usage leading to use of other drug as well as its use as a medicine. I plan to use the article to

Critically discuss the view that capital markets created the Essay - 4

Critically discuss the view that capital markets created the conditions that led to the new economy bubble and the banking crisis - Essay Example This essay aids, to discuss the view that capital markets created the conditions that led to the â€Å"new economy† bubble and the banking crisis. Old economy firms were or are large, well established firms that operate in a form of traditional sector. Old economy firms have small investment and less involved in the current technology era (Torre & Schmukler 2007, p. 88). These old economy firms were the ones, which dominated the entire economic activities before the introduction of the dotcom epoch. The current dotcom era ushered in the economy back in the 1990s, leading to the creation of new and high-growth firms hence improving the economic status of many countries â€Å"bubble† and causing banking crisis internationally. Old economy firms usually exhibit low volatility and suffer continuous dividends as they continue to participate in mature firm sectors, which tend not to provide potential investments for companies (United Nations Conference On Trade And Development 2009, p. 90). In contrast, new economy firms operate in advance technology industry sectors and the highly competing and successful firms have the opportunity of building value at a higher growth rate. Good examples of these new economy firms include primary firms, whose operations involve commerce and technology-based services such as Intel, Google, eBay, and Cisco. These new economy firms typically operate in environments, which are extremely different from of the old economy firms and have more volatile stocks (Stiglitz & Ocampo 2008, p. 30). New economy firms do not necessarily pay dividends since they opt to reinvest their profits into new businesses or expansion. Old and new economy firms not only differ in terms of their activities, but also they differ in the way markets value them. New economy firms tend to have strong volatility valuations since their modes of

Lawn Care Case Essay Example for Free

Lawn Care Case Essay 1) A) Currently Lawn Care focuses on quality and innovation. Their product is said to be the best available with the highest quality grass seed and fertilizer in the world. They are also a very well known company which is another competitive advantage. They specialize in providing the best and quickly delivering the product to the customer demanding the product. B) The company perceives the quality of their products, and their direct delivery to be the order winner for the company. They provide what is expected, in terms of high quality seed and fertilizer, making this also an order qualifier. Another company, such as their competitor may consider the installation they proved to be the order winner, in that it sets them apart from their competition. C) CBP 2) A) Lawn Cares competitor’s current strategic mission is to provide a bundle package. Their competitive advantage is that they also install the product. They save the customer time, and create convenience for the customer because they do not have to find and contact and plan with a third party to have the work done. B) The competitor perceives the need for seed, fertilizer, and sod as the order qualifier, and the installation and additional yard work they provide as the order winner because it sets them apart from their competition, Lawn Care. 3) If Lawn Care were to add the application business to their existing business they would need to secure more employees. They would need employees who have experience in landscaping and are able to do the physical labor. This could take months to find and train the new employees. They would also need to purchase equipment such as lawn mowers, trucks, trailers, etc. to  assist in the application side of the business. This would involve using some of their assets to purchase and later on repair and manage upkeep, but they would achieve a gain in capital equipment assets. Lawn Care would also have to use additional resources to market their new service bundle. The addition of installation would not do the company any good if nobody knew they were now offering the service. It may be beneficial to the company if they contacted previous customers as well to tell them of the changes and see if they need any more work done. Changing advertisements and adding new advertisements and promoti ons would also take months, but would benefit the company in the long run. 4) Lawn Care would have to consider how the community and previous customers would react to the changes and whether they would find the change beneficial and take advantage of the new services offered. Stakeholders would be affected as well with the relocation of assets and the risks being taken by Lawn Care to add such a substantial portion to their business. The changes and how they will effect stock in the company is an important economic sustainability factor for the company to consider. The company was accused of pollution and other damage application mistakes before implementing this new service bundle. The company should consider environmental sustainability and because they would have more control of the application process than they did previously they will need to be more aware of how they are affecting the environment and what they can do to prevent any future claims against them. The company should also determine how they will market the product and how this will affect social sustainability. What can they do to make everyone aware of the products and gain back any customers they lost to their competition before offering the service? Lawn Care needs to consider how sustainable the service will be and make sure that it will be a lasting effort before purchasing the new equipment and implementing new processes.

Intentions of Alexander II and the Failure of the Emancipation of the S

Intentions of Alexander II and the Failure of the Emancipation of the Serfs In the 19th century it was estimated that about 50 per cent of the 40,000,000 peasants in Russia were serfs, who worked on the land and were owned by the Russian nobility, the Tsar and religious foundations. This had been true for centuries; in 1861, however, this was all changed when Tsar Alexander II emancipated the serfs and gave them freedom from ownership. Alexander's decision was based on many reasons, and did not have the desired consequences, for the serfs at least. Therefore, it is possible to question Alexander's motives for such large reform, which this essay will do and will also look at why the emancipation, which had been anticipated for so long, was such a failure. In the mid and late nineteenth century the whole of western Europe underwent immense change, both economically and socially, due to the industrial revolution. Factories, railways and industrial cities were built at an astonishing rate, and trade between countries became even more important as agriculture became less important. In order to survive as a strong power in this new economic and social climate, Russia needed to be able to compete in industrial terms with the rest of the world, particularly as it's agriculture was under threat already. Even though four-fifths of the population were peasants, a prosperous and thriving faming economy had never fully developed, party because of the land itself - much of Russia lay too far north to have soil good enough for either crop-growing or cattle-rearing. From 1840 onwards, the need for serious reform became apparent to the Tsar ... ...of the Emancipation Act show that the real needs and wants of the serfs were not properly considered, and, although he probably believed that what he was doing was right for Russia, Alexander's reforms were based more on his fear of uprising and his vision of an industrialised Russia. Emancipation failed, therefore, because Alexander II forced a freedom onto the serfs that they were neither prepared for nor welcoming of. Bibliography www.spartacus.schoolsnet.co.uk www.pvhs.chico.k12.ca.us Access to History, Reaction and Revolutions: Russia 1881-1924 Michael Lynch (2000) Challenging History: Europe 1890-1990 [1] Michael Lynch, Russian 1881-1924 (2000) p. 10 [2] E Acton, Russia, p.75 (1986) [3] Russell Sherman, Russia 1815-81 (1992) p. 58 [4] Jake Axel, www.webserver.rcds.rye.ny.us

Provisions and Contingencies

Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†. If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact:FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor  their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligati on as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commen ced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential clai mant of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis:(i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third party, the liability should only be recognized as it occurs (when the retraining takes place). Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure.(ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†. As the changes of income tax did not impose any obligation on the Company by the government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recog nize a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is re mote, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†. Since the new legislation does not require the Company to install smoke filte rs until June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision. ï » ¿Provisions and Contingencies Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†.If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact: FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligation as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commenced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential claiman t of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third p arty, the liability should only be recognized as it occurs (when the retraining takes place).Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure. (ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†.As the changes of income tax did not impose any obligation on the Company by th e government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recogniz e a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is remot e, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†.Since the new legislation does not require the Company to install smoke filters u ntil June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision.

Why College Is Right For Everyone - 1105 Words

Several ponder if college is right for everyone. Stephanie Owen, a senior research assistant at Brookings’ Center on Children and Families at the time of the report’s publication and she currently serves as a research associate at the Urban Institute, and Isabel Sawhill, a co-director of the Center on Children and Families and a senior fellow in economic studies at Brookings, wrote an essay called â€Å"Should Everyone Go to College?,† that gives insight on if college is right for every person. While they show reason why college can be a smart investment, they also acknowledge that it is not for all. They also bring attention to the fact that an enormous deal of thought needs to be put into attending to college or not and all the questions that come after that decision. They also mention that it is common knowledge that this topic is highly debated. â€Å"Should Everyone Go to College?† provides an affective argument that features both sides of the debate. 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For example, the idea and use of â€Å"free speech zones† has made its way to colleges everywhere. A â€Å"free speech zone† is a sidewalk sized place where studentsRead Morerhe torical analysis of an article Essay1057 Words   |  5 Pagesa blog posting from 2007, Pharinet asserts her beliefs about the pressing modern issue of whether or not everybody should go to college. Due to the controversial nature of this topic, many well-executed rhetorical strategies are needed in order for Pharinet to convey her point and convince the reader that her argument is valid. In her article, â€Å"Is College for Everyone?† Pharinet utilizes many rhetorical strategies such as a calm, reasonable tone, nods to the opposition, and an array of personal