Saturday, November 30, 2019

The film X

The film X-Men-the Movie Essay Once this has happened the trailer has grabbed our attention. In order to further excite and impress us the trailer also shows the power of nature and the ability of a man, so small in comparison and in this case Tom Cruise, to conquer nature. We are drawn into the adventure and want him to succeed. In the trailer the scenes move quickly onwards which stimulates the feeling of pace and action. There are long shots with panoramic views of the landscape. This gives us a feeling of the large scale of nature and therefore, almost subconsciously, of the large scale of the film. We will write a custom essay on The film X-Men-the Movie specifically for you for only $16.38 $13.9/page Order now We are left with the feeling that no expense has been spared for our enjoyment. There are also close shots of the characters faces which enable us to gauge their emotions and individual characters. We inevitable will feel various emotions towards these characters and therefore our curiosity is stimulated to learn more of them. The trailer uses the original, familiar and instantly recognisable theme tune from the original television series and which has become synonymous with an impossible mission. The theme tune however, is now a more upbeat and modern version. It is indicative of action, danger and excitement. This tune pervades the trailer leaving us in no doubt that an impossible mission will take place. If we wish to participate in this modern mission then we must go to see the film. From my analysis of these two film trailers it is interesting to see the way in which similar and also contrasting techniques are used to persuade us to see the full feature films. In order to succeed, a trailer must grab our attention, stimulate our interest, excite us or evoke emotions that leave us wanting more.

Tuesday, November 26, 2019

17 Free French Worksheets to Test Your Knowledge

17 Free French Worksheets to Test Your Knowledge These free French worksheets will test what youve been taught to make sure youre actually learning and progressing through the French language. Print them off to evaluate how well you know your numbers, colors, and common phrases and words in French. When youre done with these worksheets, consider trying French audio resources and language learning software. Do Your Know Your French Numbers? Learning your numbers is the basics in any language. Print off these free French worksheets to test how well you can translate numbers and English words to and from French. French Counting Worksheet. Download PDF - Draw a line from each French number to the picture it describes. Youre tested on numbers 0-6. An answer key is included. Download PDF - Match the 10 numbers together using the English and French words. Two additional parts of this worksheet have you translate larger numbers into French. The answers can be found in this PDF. Download PDF - This worksheet has you circle the correct French word that represents the number of objects in each square. Other exercises are in this one worksheet as well, like matching English and French numbers and writing the French number that comes next in the sequence. All the answers are included. Test How Well You Know French Colors With These Free Worksheets These worksheets have you either write the color you see in French or color the image with what you translate from French. Either way, youre tested on your translation of French colors. French Color By Number Game. Download PDF - Translate 10 phrases that have to do with colored items you find on a beach. You must translate back and forth from English and French. Download PDF - This is a fun exercise to test whether or not you know the basic colors in French. You must color the house in the way the instructions tell you to, and then check your colors with the answer key to verify that youre right. Download PDF - Very similar to the previous worksheet, color the sky with the proper colors that are shown in French. A colored image is available as the key. Download PDF - Write the French word for the color of each of these five animals. The correct answers are included. More Free French Worksheets All of these French worksheets are also free, and test you on other things like animals, nouns, phrases, and other French words. French Crossword Puzzle Game. Download PDF - Four easy and four medium crossword puzzles can be printed from this one PDF file to test how well you know French words that have to do with transportation. Answers are not included. Similar ones can be downloaded for School and Education, Shopping, and Adjectives.   Download PDF - This 17-page file has a handful of sets of questions that test what you know about French grammar, like present tenses and imperfect tenses. All of the answers are included in the last page. Download PDF - Here are 10 words and phrases in French that you must translate into English. Some examples:  I need, Have you, Ill take, and  Please. Answers are at the bottom of the second page. Download PDF - These 10 animals are easy to identify, but do you know what word to use to describe them in French? Download PDF - Match up the French words with these 10 animals. Download PDF - Youre given six pictures, and you must match them with the French sentences that describe them. Download PDF - Can you accurately translate this French nursery rhyme into English? The correct translation is on the second page of this PDF. Download PDF - Read the French passage and see if you can answer the three true/false questions. Download PDF - With this printable worksheet, you must rewrite 20 French nouns with the correct definite article in front of them. All the answers are included in the second page. Visit Download Page  - This entire worksheet is in French. After reading the prepositions pertaining to where the monkey is in relation to the boxes, you must answer a handful of questions about them. You need to create a free user account with this website before you can download the PDF.

Friday, November 22, 2019

Allied Powers Between The Conferences Yalta And Potsdam

Allied Powers Between The Conferences Yalta And Potsdam When the allies met in Yalta, in February 1945, the war was still ongoing. There were obvious signs that the German forces were weakening, yet fighting continued. As a result, when the Allies met in Yalta, defeating Germany was still in the fore front of their minds.1They had put aside their fundamental differences and were united in the face of a universal foe. Yet even here the cracks were beginning to show. By the time of the Potsdam conference in August of the same year, these cracks had enlarged due to a number of significant factors. Firstly, it is important to focus on what happened at the conference in Yalta. Each of the allies had high expectations of what would happen after the war ended. Russia was obsessed with the idea of reparation payments, whereas America preferred a tactic of rehabilitation rather than total destruction. As there is still a war going on, America does not step in when Russia demands that $20 billion reparation payments should be given by Germany, and half of this huge sum should be paid to Russia.2 Roosevelt actually agrees in principle, and consequently Stalin leaves, believing he has what he wants. Other big decisions such as post war arrangements for Germany were left off the agenda at this conference, as they were believed to be too significant and important to be discussed at a time when the war was ongoing.3 Postponing major decisions seemed a sensible idea at the time; however, this would prove to be a costly misjudgement later. By the time the Allies met again at the Potsdam conference, in August of the same year, many significant changes had taken place. The most major change was that the war had ended, and this altered the mindset of the allies greatly. The allies had sustained huge losses and the effect this had can be seen clearly in the measures they took after the war. Russia alone had lost 8.7 million men and women in combat and a further 18 million civilians. In real terms, this showed that Russia had sustained the most casualties and in fact, to every one American that died, ninety Soviets lost their lives.4 Consequently, all three countries were seeking maximum security, to strengthen their position and prevent another war of this magnitude occurring again. America, for example, started to set up bases in the Atlantic Ocean so they would have complete control of who entered the country.5 This clearly shows how serious the idea of security was taken by the strongest of the allied powers. These fears of security made the allies suspicious of one another, and America recognised that now Germany was defeated, the next threat to American security came from much nearer to home in the form of Russia. Russia had given America cause to think this, as their position had strengthened even from the short time between the Yalta and Potsdam conference. Russia was in a powerful position at the end of the war, despite suffering huge losses. The Red army liberated Berlin on the 24th April 1945, after two weeks of the bloodiest fighting witnessed in world war two.6 As a result of the Allies indecisiveness in Yalta, no agreement had been drawn up as to what would be done with Germany straight after the war. So, Russia stripped German factories and rounded up workers to help rebuild their damaged country, and this angered the Western allies. Furthermore, immediately after Yalta, Russia began the sovietisation of the areas it occupied, and did this without any consideration to the policies of the allies in the west.7 The Communist influence was expanding further. Another bone of contention with the allies was the size of the Russian army. Western allies argued that Russia did not need such a large army now the threat from Germany was over.8 They believed that Russia could function with a smaller army which could be use for defence. This shows early fears from America that Russia were a threat to their security, and that the US had identified Russia as a potential enemy.

Wednesday, November 20, 2019

The death of the sun and the philosophical implications for humanity Research Paper

The death of the sun and the philosophical implications for humanity - Research Paper Example But just like any other forms of life or entities that exist in the universe, the Sun will eventually die. Scientists have pointed out that in a billion years, our Sun will run out of energy and die. That one important detail draws questions, let alone fear, about what could be the implications after the death of our sun. Every life form on our planet, as we know it, depends on our Sun. Humans, plants, animals, and even non-living objects need the Sun. For us, humans, almost all of our daily activities are associated with the energy that we get from the Sun. It enables us to function properly. Every morning when we wake up, the rising of the sun signals to start our day. It sheds light for us to see our surroundings. It emits heat to keep ourselves warm. It can help produce electricity especially in areas that cannot be reached by power lines. It can make our physical bodies healthy. It can be used to cook food for us to eat. These are just some of the many examples on how our Sun af fects and helps our daily lives. Though you can enumerate a lot of things how the Sun is beneficial to mankind, there are also hazards that come with it. Though the Sun can beneficial with regards to our health, it can also do harm to our bodies. Worse, it can also take away lives of people and other forms of life. The Sun also has the capacity to destroy buildings, houses, even forests and habitats of animals. Not only was the Sun valuable to mankind as a source of energy, it also played a part on affecting people’s way of thinking and belief. The light that the Sun emits symbolizes hope, truth, or renewal to some people (Stanford.edu). Anything that has a beginning also has an end. And so it goes with the Sun. Eventually, it will use up all its energy and die. There had been a lot of speculations regarding what will happen to mankind when the sun dies and science tells us that our species nor any life on earth will not be able to witness this astronomical even because all l ife on earth will have already died a hundred thousand years before the sun stops shining. But it is not possible to imagine life without light from the sun and the circumstances that mankind may face after the sun stops shining. Almost all of us are accustomed to see everything around us thanks to the light that our Sun provides. But what if there’s no Sun? It’s as almost as we’re putting ourselves in the shoes of a totally blind person. Imagine a world engulfed with darkness because of the absence of our Sun. When you go home at night, the first thing that you do is to instinctively look for the switch to turn on the lights. Now imagine a world where there’s no switch to turn on the lights at your home. Even when you go outside, there’s nothing to see but the little bright dots at the sky that we call â€Å"stars†. Our moon would not even be there because no other light source would make it shine. Without the Sun, the plants in our planet would cease to exist. The light that the Sun emits is essential for the plants to create food to be able to survive. Let’s not forget the important fact that the plants are responsible for producing oxygen in our environment. So, without the sun, there would be no plants to generate oxygen and that means humans, and animals would not be able to survive (Gamow 2). Not having a Sun also means our planet would travel across the universe aimlessly because of the gravitational pull of the sun that keeps the Earth on its orbit (Appell). These

Tuesday, November 19, 2019

Gun control in my community and nationally Essay

Gun control in my community and nationally - Essay Example countries like Switzerland and Germany, the rate of gun ownership is three times the number of legal gun ownership in America making gun related violence a matter of motive rather than ownership (Sowell, 2012). Further, this matter encompasses the issues on rules, restriction on the use of firearms, ownership, distribution, and regulations surrounding the same. On one hand, the acquisition of a gun may be for protection purposes while on the other hand, the acquisition of a gun may be for criminal activity. In recent times, policy makers have formulated policies aiming at gun control that are not yet law. With these aspects in mind, this argumentative essay will negate the argument that proposed federal legislation on gun ownership should become law. Presently, critics are of the idea that control of those who carry guns is the suitable approach as compared to controlling the spread of guns. According Watkins from the Detroit Green haven Press, his attribute influenced a bill by Senator Schumer Manchin Toomey on background checks for those intending to buy guns. In recent times, America has witnessed a number of shootings in inner city district schools and public schools where innocent children and civilians have met their sudden demise. This factor has triggered debate on the need to effect gun control measures as a way of preventing further loss of life. According to Killough from CNN, President Obama intimated the need to revisit these regulations in order to replace them with effective laws, but the timing for this was wrong because families were still in mourning. Across America, this bill has received intense backing from quarters that are pro the gun control idea. In the case for school shootings, the question that author ities grapple with is how the kids accessed the guns in the first place. This means that the gun owners have become reckless in how they choose to store their guns. However, most guns in crimes scenes are stolen hence making it hard to

Saturday, November 16, 2019

Fairways by Robert Robertson Essay Example for Free

Fairways by Robert Robertson Essay In the United States civil rights movements had been one of the most important groups which expressed the right of a person in defending their belief regarding different aspects in life such as gender, class, race and the likes. Looking back at the situation of the United States during the time of civil rights movements of Martin Luther King Jr., people of color were very active in presenting the whole nation that they are not slaves. They have fought for many, many years until the time they were able to make the whole United States of America and the whole world the rights of a human being should not be limited by the skin color that he or she has. A human being is a human being not matter what color, race or language he or she knows. In the recent times, it is known that the problem with race is not as evidently seen in the eyes of other people. Most of the discrimination is taking place within small groups and communities similar to what happened to six golfers who were living in Beaumont Texas. It is known the golf is a sport that only needs the ability to swing a ball from its place. There are no levels of intelligence, height, weight, color, and the likes are needed in order to play well in the game of golf. Therefore, every one does have the right to play in any place that they want. Individuals must not be limited by the fact that they are African Americans wanting to play and enjoy the sport. In June 14 1955, a group of six African Americans have filled a complaint against Tyrell and Central Parks, a golf club in Beaumont Texas. The six individuals were all members of the Beaumont Golf Club. They were all requesting for access in order for them to pay in the Tyrell and Central Parks. However, the park was strictly limited only to white colored people and restricts African-Americans due to the issue of racial segregation during those times. The group needed to travel 18 miles in order to play 18 holes of Golf in Houston in order to enjoy the sport. As this situation happened, the group has realized the unfair treatment which was provided to them. Therefore, they have campaigned for equal rights. As they went to the government to present their complaint, they have seen that there are actions which had taken in order to clarify this type of discrimination. There are numerous recommendations to study variety of aspects with regards to providing golfing facilities in colored golfing parks. But then, no actions had been taken in order to formalized these types of demands from the people. In the statement provided by the Mayor he has stated that, â€Å"This council is would always act for the best of the people in the city†¦. However â€Å"would not vote to do anything that might cause strife for the people who life there† (Robertson, 2005, p. 4). In seeing this view point of a person who has not experienced racial segregation, there is a great feeling that discrimination is truly evident in the lines provided by the Mayor. As a authority, he should know that the scope of being equality must be experienced by the many people. Satisfaction with regards to the life of each individual must be done without harming other people. In the view of providing the entertainment of the people, colored people must be able to enjoy what other people could freely and easily get pleasure from. As stated in the book in the Prologue there are variety of aspects in which the colored parks do not provide. One of those things was the golfing facilities which were demanded by the Beaumont Golf Club. I n limiting the possibility of enjoying the sport in the easiest and fastest way (Tyrell and Central Park) African-Americans seems to be limited in the aspect of attaining quality time through a high level of effort of traveling 18 miles just to golf. Therefore, attaining entertainment seemed to be more difficult for African Americans. Beaumont Texas is a community in which was mainly occupied with white Americans. All the economic power which had been solely lying on the white community thus leading to the point that political power is also given to the white Americans. With such situation, the people who are leading the community are mostly leading to the bias of the white Americans. Such bias is experienced by the African Americans through an aspect such as having a decent gold club to play in. In the situation of the people the six people it is evident that inequality attained through having racial segregation in the community. The group of people who have proposed the concept racial segregation had positive thoughts with regards to the concept but obviously, the people who were leading the community and the whole country does not think of the good of all the people but all those that they could personally benefit from. In conclusion, the people who were in the government of Beaumont Texas during those times were simply attaining the best for the people of the community which were the white Americans. Given that most of the populations were white Americans as well as the leaders of the community the priority of having a satisfactory life must not only be provided to the whites but also the to African Americans. All of these people are equally paying their taxes to the government without hesitations or limit. Therefore, equal rights must be given to them. It is only proper, that the six African American golfers were able to fight for their right to enjoy what they deserve. References Robertson, R. (2005). Fair ways: how six black golfers won civil rights in Beaumont, Texas. Texas: Texas AM University Press.

Thursday, November 14, 2019

ritalin Essay -- essays research papers

Parents throughout the country are being pressured and compelled by schools to give psychiatric drugs to their children. Teachers, school psychologists, and administrators commonly make dire threats about their inability to teach children without medicating them. They sometimes suggest that only medication can stave off a bleak future of delinquency and occupational failure. They even call child protective services to investigate parents for child neglect and they sometimes testify against parents in court. Often the schools recommend particular physicians who favor the use of stimulant drugs to control behavior. These stimulant drugs include methylphenidate (Ritalin, Concerta, and Metadate) or forms of amphetamine (Dexedrine and Adderall). My purpose today is to provide to this class the scientific basis for rejecting the use of stimulants for the treatment of attention deficit hyperactivity disorder or for the control of behavior in the classroom or home. I. Escalating Rates of Stimulant Prescription Stimulant drugs, including methylphenidate and amphetamine, were first approved for the control of behavior in children during the mid-1950s. Since then, there have been periodic attempts to promote their usage, and periodic public reactions against the practice. In fact, the first Congressional hearings critical of stimulant medication were held in the early 1970s when an estimated 100,000-200,000 children were receiving these drugs. Since the early 1990s, North America has turned to psychoactive drugs in unprecedented numbers for the control of children. In November 1999, the U.S. Drug Enforcement Administration (DEA) warned about a record six-fold increase in Ritalin production between 1990 and 1995. In 1995, the International Narcotics Control Board (INCB), a agency of the World Health Organization, deplored that â€Å"10 to 12 percent of all boys between the ages 6 and 14 in the United States have been diagnosed as having ADD and are being treated with methylphenidate [Ritalin].† In March 1997, the board declared, "The therapeutic use of methylphenidate is now under scrutiny by the American medical community; the INCB welcomes this." The United States uses approximately 90% of the world's Ritalin. The number of children on these drugs has continued to escalate. A recent study in Virginia indicated that up to 20% of white... ...the treatment of children diagnosed with ADHD: Part I: Acute risks and psychological effects. Ethical Human Sciences and Services, 1 13-33. Breggin, P. (1999c). Psychostimulants in the treatment of children diagnosed with ADHD: Risks and mechanism of action. International Journal of Risk and Safety in Medicine, 12, 3-35. By special arrangement, this report was originally published in two parts by Springer Publishing Company in Ethical Human Sciences and Services (Breggin 1999a&b). Breggin, P. (2000). Reclaiming our children: A healing solution for a nation in crisis. Cambridge, Massachusetts: Perseus Books. Lambert, N. (1998). Stimulant treatment as a risk factor for nicotine use and substance abuse. Program and Abstracts, pp. 191-8. NIH Consensus Development Conference Diagnosis and Treatment of Attention Deficit Hyperactivity Disorder. November 16-18, 1998. William H. Natcher Conference Center. National Institutes of Health. Bethesda, Maryland. Zito, J.M., Safer, D .J., dosReis, S., Gardner, J.F., Boles, J., and Lynch, F. (2000). Trends in the prescribing of psychotropic medications to preschoolers. Journal of the American Medical Association, 283, 1025-1030.

Monday, November 11, 2019

Eye Vision Case 10-11 Essay

Eye Vision Inc, a long-standing medical device manufacturer, has signed a contract to sell Holland Hospital the Clear View Laser and a two-year separately priced maintenance plan for $1 million and $0.2 million respectively. On a when-and-if available bais, Eye Vision Inc. will provide software updats that is embedded with the Laser to maintainance purchasor. The software has never been sold without Laser for its functional necessity. In this memo, as explained below, we conclude that: 1. Eye Vision’s arrangement with Holland Hospital is not within the scope of ASC 985-605, Software: Revenue Recognition. 2. The deliverables in this arrangement are the Clear View Laser, embedded software, and maintenance plan, respectively. 3. The Clear View Laser together with embedded software and maintenance plan will be accounted for as separate units of accounting, respectively. 4. The laser with the embedded software will be recognized immediately. The maintenance plan will be recognized on a straight-line basis over the length of the contract. 1. Is Eye Vision’s arrangement with Holland Hospital within the scope of ASC 985-605, Software: Revenue Recognition? The agreement between Eye Vision and Holland Hospital is not within the scope of ASC 985-605, Software: Revenue Recognition. According to ASC 985-605-15-4(e), subtopic ASC 985-605 does not apply to transactions and activities for â€Å"software components of tangible products that are sold, licensed, or leased with tangible products when the software components and nonsoftware components of the tangible product function together to deliver the tangible product’s essential functionality.† In the situation of the agreement, the clear view laser represents the tangible component, while the software component comes embedded internally within the laser. The case states, that the laser has never been sold without the software because the software is essential to its functionality in performing medical procedures. We would like to consider both the Clear View Laser along with the embedded software as one tangible product. Further, ASC 985-605-15-4(f) goes on to state any â€Å"undelivered elements that relate to software that is essential to the tangible product’s functionality in (e)† would be considered out of scope. The maintenance plan, if purchased, would be defined as an undelivered element that relates to the software that is essential to the tangible product’s function. Therefore, we conclude that ASC 985-605 is not with in the scope of the arrangement and ASC 605-25, Revenue Recognition: Multiple-Element Arrangements should be used for proper rvenue recognition. 2. What are the deliverables in this arrangement? The three deliverables in this arrangement between Eye Vision and Holland Hospital are the Clear View Laser, the embedded software and the maintenance plan. According to ASC 605-25-15-2, deliverables within contractually binding arrangements include products, services, or rights to use assets. Beyond that, ASC never defines what a deliverable is. Thus, determining whether the elements are separate deliverables is a matter of judgment. In this case, the Clear View Laser is the main product sold by Eye Vision and is definitely a deliverable. The software provides Clear View Laser with additional functionalities other than what the laser alone could have done. Additionally in the future after the updating performed by the maintainance plan, the embedded software is necessary to perform the latest medical procedures for which the laser will be intended to, it should be considered another separate product or deliverable. As to the maintenance plan, it is sold by Eye Vision separately as an after-sale service, making it the third separate deliverable. Alternative / Opposing Approach One could argue that the Clear View Laser together with the embedded software is one deliverable. Both of the laser and the software cannot stand on their own as a separate deliverable. The ideas supporting this argument are as follow: 1. The Clear View Laser has never been sold without the embedded software. 2. Without each other, either the Clear View Laser or the embedded software provides no value to their customers. Although this alternative position sounds reasonable, we uphold our conclusion above because in this arrangement the laser and the software are equally important in terms of functionality. We should consider them two separate products, even though they have never been sold separately and provide no value to customers independently. 3. On the basis of the responses to Question 1 and 2, what are the units of accounting in this arrangement? The two units of accounting listed under the agreement between Eye Vision and Holland Hospital are the Clear View Laser and the mai ntenance plan. According to ASC 605-25-25-5, â€Å"In an arrangement with multiple deliverables, the delivered item or items shall be considered a separate unit of accounting if both of the following criteria are met.† The first criterion under ASC 605-25-25-5 states, â€Å"The delivered item or items have value to the customer on a standalone basis. The item or items have value on a standalone basis if they are sold separately by any vendor or the customer could resell the delivered item(s) on a standalone basis.† In the case, the Clear View laser is sold only with the embedded software for proper functionality. In the event the sale is isolated, the software and laser have no independent value to the consumer considering the safety reasons of the medical devices. The standalone trascation of these two parts are infrequent, therefore we conclude that the Clear View Laser and software will be accounted for as one unit. Regarding the maintenance plan, it does have stand alone value to the consumer. Any past or new owner of the laser can choose to purchase the maintenance plan independently for additional servicing as needed. We conclude this has a standalone value to the consumer and should be accounted for as its own unit. The second criterion states, â€Å"If the arrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered item or items is considered probable and substantially in the control of the vendor.† The agreement states that there is no general rights of return. Therefore this is not applicable. Each unit of accounting must be evaluated accordingly for the proper revenue recognition technique. Alternative / Opposing Approach It can be argued that when the Clear View Laser with the embedded software and maintenance plan are purchased together, they can all be accounted for as one unit. This is based off the idea that the maintenance plan has no stand alone value to the consumer in the event the Clear View Laser is not purchased in unison. According to ASC 605-25-25-3, â€Å"In applying the guidance in this Subtopic, separate contracts with the same entity or related parties that are entered into at or near the same time are presumed to have been negotiated as a package and shall, therefore, be evaluated as a single arrangement in considering whether there are one or more units of accounting. That presumption may be overcome if there is sufficient evidence to the contrary.† Further this is supported by the criteria listed above in ASC 605-25-25-5. Even with supporting code, we reject this consideration due to the fact that previous owners of the Clear View Laser can purchase the maintenance plan at any given time. Therefore the maintenance plan can have stand alone value as listed initially. 4. On the basis of the responses to Question 3, discuss the revenue recognition accounting literature that would be applied to each unit of accounting identified in this arrangement. The first unit of accounting that we will consider is the laser containing the embedded software. Recognition of revenue will occur immediately upon the sale of the laser. As per ASC 605-10-S99: â€Å"Revenue generally is realized or realizable and earned when all of the following criteria are met: 1. Persuasive evidence of an arrangement exists 2. Delivery has occurred or services have been rendered 3. The seller’s price to the buyer is fixed or determinable 4. Collectibility is reasonably assured† In connection with the sale to Holland Hospital, $1 million (the cost of the laser with embedded software) will be recognized immediately as all four criterion have been satified. As for the second unit of accounting, we will consider the maintenance plan that was purchased for two-year coverage. Unlike the laser, recognition of revenue for the maintenance plan will not occur at the time of sale since the plan does not meet all the four criteria under ASC 605-10-S99 due to the fact that the services have not been rendered upon sale. According to ASC 605-20-25-3: â€Å"Sellers of extended warranty or product maintenance contracts have an obligation to the buyer to perform services throughout the period of the contract and, therefore, revenue shall be recognized in income over the period in which the seller is obligated to perform. That is, revenue from separately priced extended warranty and product maintenance contracts shall be deferred and recognized in income on a straight-line basis over the contract period except in those circumstances in which sufficient historical evidence indicates that the costs of performing services under the contract are incurred on other than a straight-line basis. In those circumstances, revenue shall be recognized over the contract period in proportion to the costs expected to be incurred in performing services under the contract. This leaves some ambiguity as to whether revenue shall be recognized on a straight line basis over the two-year contract or recognized in proportion to the costs expected to be incurred in performing services during the two-year contract. The audit team recommends recognizing the revenue on a straight line basis over the two-year period. In connection with the sale to Holland Hospital, $200,000 (the cost of the maintenance plan) will be recognized ove r the two years, $100,000 in 2010, $100,000 in 2011. There may be an instance where the maintenance plan will produce negative revenue. If such case arises, guidance is provided by ASC 605-50-45-6. â€Å"Negative revenue may arise from the application of the guidance in this Subtopic to cash consideration given by a vendor to a customer or from transactions or changes in estimates that are required to be characterized as a reduction of revenue by other Subtopics in the Codification. The Examples in Section 605-50-55 discuss some of those Subtopics and underlying circumstances that could result in negative revenue. This Subtopic addresses whether the negative revenue amount should be recharacterized as an expense in the vendor’s income statement.† If this scenario occurs, 605-50-55 (too many Subtopics to list all here) will provide the guidance necessary to proceed. Alternative Approach: If Eye Vision, which has been in business for over twenty years, has recognized its revenue from maintenance plans in a way other than the straight-line method, they could qualify under the portion of ASC 605-20-25-3 that states, â€Å"†¦ circumstances in which sufficient historical evidence indicates that the costs of performing services under the contract are incurred on other than a straight-line basis. In those circumstances, revenue shall be recognized over the contract period in proportion to the costs expected to be incurred in performing services under the contract.† and continue doing so. Also, regarding SEC Staff Accounting Bulletin (SAB) Topic 13: 605-10-s99-1, there are examples given that could support the recognition of revenue for the maintenance plan as services are rendered. â€Å"Supply or service transactions may involve the charge of a nonrefundable initial fee with subsequent periodic payments for future products or services. The initial fees may, in substance, be wholly or partly an advance payment for future products or services. Therefore, the up-front fee and the continuing performance obligation related to the services to be provided or products to be delivered are assessed as an integrated package. In such circumstances, the staff believes that up-front fees, even if nonrefundable, are earned as the products and/or services are delivered and/or performed over the term of the arrangement or the expected period of performance and generally should be deferred and recognized systematically over the periods that the fees are earned.† (A systematic method would be on a straight-line basis, unless evidence suggests that revenue is earned or obligations are fulfilled in a different pattern, in which case that pattern should be followed.) Since Eye Vision â€Å"will offer, on a when-and-if available basis, new treatment applications for the Clear View Laser†, the â€Å"pattern† could be deemed â€Å"when available† (or when delivered).

Saturday, November 9, 2019

Houzit Homewares Essay

Company Introduction For this particular marketing assignment we are looking at an organisation based in the leafy suburb of Brisbane. The business is a home wares stores chain by two friends and business partners who have invested quite a huge sum of money and are running the business smoothly, but as always see the need for more growth and more profits on balance sheet. The strategies of the business have to completely match or outlive that of the rivals of the business so as to meet and obtain any growth. The current size of the organisation is not as big as some of the rivals in the area. The chain compromises of 15 stores and has a big head office and a management centre at Milton. Staff is also not as huge as some of the other hotels in the area. The strengths of the business are casual professional attitude to dealing with customer which many of them love as it gives them a feeling of home away from home and other strength of the business is the good repute that it has built over the years in the homewares world with its quality fittings etc. The weakness of the business being some of the rivals have better shelf products and have better prices and better visibility and presence in the market. Houzit business, in order to further the profits and help more financial and presence growth would have to take some steps and apply some marketing strategies and tactics in order to gain that profitability. Organizational Review This assignment is divided into two tasks: Task 1 is the preparation of a report and Task 2 relates to the development of a marketing plan for Houzit. Houzit is considered to be a famous chain of homewares stores in Brisbane offering wide range of bathroom fittings, mirrors, bedroom fitting and decorative items to its customers. The analysis of each of the aspect of the company overview is provided under the following heads. Strategic direction and Organizational objectives The strategic directions of Houzit can be ascertained from the company’s vision and mission. Houzit is a national retail brand that is satisfying the home makers’ needs by providing them unique, wide variety of quality homeware products with an easy payment procedure. The mission of the company asserts that the organization is planning to move towards enlargement of its business by ensuring its presence in all the major cities of Australian market by the year 2020. The basic focus of the company is on three parameters: Quality, Unique items and Selection The following are the stated objectives of the organization (Houzit): To bring an annual sales increase of $ 5 million by moving the sales figures from $15 million per year to %20 million per year during the next three years period. To enhance the list of loyal customers from 10,000 to 15,000 Considering Brisbane as a potential market, brand recognition need to be established so that one out of every 3 people will recognise the Houzit brand in a random survey that is conducted in 18 months’ time. Current size, capabilities and resources of the organization Houzit has completed almost five years of its operations. This part basically relates to the characteristics of each of the store that is under the platform of Houzit. Current size of each of the Houzit store: 1000-1500 m2 Capabilities: Each of the Houzit store has a capacity to generate the following sales breakup Bathroom fittings: 30% Bedrooms furnishings: 35% Mirrors and decorative items: 20% Lighting fixtures: 15% Resources: 15-20 fulltime employees along with number of casual workers Gaps between the objectives and the current capabilities and resources Gap analysis serves as the tool that will help to decide between multiple marketing options (Precision Group, 2009). The objectives that are set by Houzit are difficult to be achieved with the current capabilities and resources. It is because company has limited number of employees. In addition to it, the focus with which company operates to have its stores as bright and comfortable for shopping is not in alignment with the legislations that are put forth by the government. In this manner Houzit will have a gap between the objectives set for the company and the current strategies, capabilities and resources of the company. Opportunities With the help of external environment analysis, a company will be able to  develop a list of opportunities and threats that are provided by the environmental factors (David, 2006). This section of task 1 highlights the two major opportunities for Houzit along with their analysis. The first marketing opportunity that will be chosen to meet the demand in growth of overall business all across metropolitan Brisbane and as well as other parts of Australia would be mobility business, which encompasses the help of mobile apps and mobile webpages and desktop apps and desktop dedicated pages to online commerce of the business to be visible and appealing to the customers all around. They cannot just live by having a website and no online store in this modern day and age where everything from a small pin to an aircraft is being traded online. Most successful business people know where they fit in. It’s important because knowing what you have to offer determines how you approach the business. And one of the early questions for the business starter is one of growth: most of the small companies that get noticed in the media are of the fast-growing variety. But fast growth also means higher risk – the cash flow problems of a fast-growing business can be the same as an insolvent company. So decide if you want to grow fast – which will mean taking debt or giving away equity – or whether you are happy with manageable size and predictable revenues.   There’s nothing wrong with a conservative strategy: think of all the lawyers, accountants, retailers and tradies who may only employ two or three people but they are successful because their skills, products or technology are such that they can create a premium. So, having decided what the business owes you, and what kind of growth you will need to achieve it, you will need to do what the best business people do: plan. The clichà © goes that businesspeople don’t plan to fail, they fail to plan. Harsh but true. Even a one-page business plan is better than winging it. Making a plan and committing it to paper forces you to focus not only on your strengths, but your weaknesses. Since Houzit does not have any online presence whatsoever leaving aside their only presence in yellow pages and online address directory. So, after having realised that their current online presence is unable to generate any  business online which is budding day by day in every sector of life, we should contract a company specialist in building webpages and mobile apps and mobile webpages Mobile SBMS to create a totally new website. The new website will need to allow for growth in the e-commerce sector as well as providing the ability for continual updating of the website to showcase new products, services and their ever growing portfolio. This is only going to come across as a reality if the business is ready to provide the backend services in the warehouses on a large scale as if the demand outstrips the supply, it is going to bring about negative reputation from the customers and in today’s world online reputation is something that the business strive on. The outcome is an e-commerce website designed with the Mobile branding behind it, incorporating all 3 arms of their business. The time frames for the project have to be extremely tight and the company that should be employed to do the job should be the one which can be trusted upon in terms of punctuality and efficiency. The second marketing opportunity is to offer more and more unique products than rivals of Houzit in home ware sectors which cannot be attained while they are making the products in Australia on a small business line. The current trend in home wares is toward handmade rather than mass produced items and this creates an opportunity for getting started in import. Import will solve two sides of the business and will serve both the marketing strategies right as this will help in meeting the backend demand that would be generated by having online presence and increasing e-commerce business. There are things to consider before you go ahead and start buying. The first thing to do is to find out if you are legally allowed to import the product into Australia and if you need a permit. Some materials are banned or will need special treatment. For example, some items need to be quarantined and fumigated due to possible pest contamination. * Items made with plant or animal products such as bamboo plates or bone carvings. * Packaging materials are often made of wood and plant materials. * Decorative touches to your products may be made of plant materials. You need to list what materials were used in the making of the product so that you can have them properly treated. ICON has a list of import requirements for all  commodities including what documentation you will need. Sourcing and manufacturing and controlling the quality of home wares can be a big job. Each item that you choose is subject to different standards and import regulations. Does it meet the Australian Safety Standards? Drawstrings on blinds can be hazardous. There could be lead in your chinaware or even in the paint that it was decorated with. Have them assessed for safety. What about the duty payable? Some tariffs may be reduced depending on where your item was made but that requires a certificate of origin. Customs need your records including product list, insurance and freight papers so they can calculate the duty payable and ensure smooth Customs clearance. You also need to be sure that your goods have the correct classification so that the right amount of duty is paid.

Thursday, November 7, 2019

3 More Types of Hyphenation Errors with Numbers

3 More Types of Hyphenation Errors with Numbers 3 More Types of Hyphenation Errors with Numbers 3 More Types of Hyphenation Errors with Numbers By Mark Nichol These three sentences exemplify incorrect insertion or omission of hyphens in numerical references. Each sentence is accompanied by a discussion and a revision. 1. The two albums have sold close to 30-million copies combined worldwide. The combination of a numeral and a word expressing an order of magnitude is never hyphenated; the usage, a simplified version of the cluttered-looking numerical representation 3,000,000, is not a phrasal adjective: â€Å"The two albums have sold close to 30 million copies combined worldwide.† (This is true even when the number is a phrasal adjective: â€Å"The 30 million figure is unprecedented,† though it is better to relax such a statement to read, â€Å"The figure of 30 million is unprecedented.†) â€Å"The 30-million-dollar figure is unprecedented.† In such usage, the number is often spelled out: â€Å"The two albums have sold close to thirty million copies combined worldwide.† No hyphen is required in this case, either (â€Å"The thirty million figure is unprecedented†), though, again, it reads better in a more relaxed state (â€Å"The figure of thirty million is unprecedented†). When yet another word is included to form a phrasal adjective, however, whether the number is in numeral form or spelled out, hyphenate all three elements: â€Å"The 30-million-dollar figure is unprecedented†; â€Å"The thirty-million-dollar figure is unprecedented.† 2. These phases are often subdivided into 30, 60, and 90-day segments to manage specific milestones with greater precision. This sentence refers to segments of 30, 60, and 90 days’ duration, but the word day in the phrasal adjectives â€Å"30-day† and â€Å"60-day† has been elided because the use of the word in â€Å"90-day† makes it clear that the unit of time is implied for all three numbers. However, when this technique, called suspensive hyphenation, is employed, the hyphen must be retained after all three figures: â€Å"These phases are often subdivided into 30-, 60-, and 90-day segments to manage specific milestones with greater precision.† 3. We anticipate that significant unplanned outages of the network will occur approximately five-ten times a year. If the numbers in this sentence were treated as numerals, the correct style would be â€Å"5–10 times a year,† but an en dash should not be used in a number range when the numbers are spelled out (nor should a hyphen, which, as here, is often used erroneously in place of the dash): â€Å"We anticipate that significant unplanned outages of the network will occur approximately five to ten times a year.† (Some publications deliberately use hyphens in number ranges because a hyphen takes only a single keystroke to type.) Todays video: Both vs. Neither Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:Creative Writing 101The Difference Between "will" and "shall"Woof or Weft?

Monday, November 4, 2019

Contemporary Management Issues Essay Example | Topics and Well Written Essays - 2500 words - 3

Contemporary Management Issues - Essay Example It was established in the year 1996 with the help of government issued bonds (Oman-oil.com, 2015d). Middle Eastern countries are enjoying high investment in the energy segment. The Oman Oil Company S.A.O.C. (OOC) used investments from within and exterior of Oman. Sultanate of Oman has aimed to develop economic and social contribution with the help of contribution of energy producing industry (Oman-oil.com, 2015b). The firm is one of the major investments companies in the energy projects in Oman. They used Omani and foreign investment in order to develop the refineries and purchased or leased various machineries. Its Omani set up is controlled by the Sultanate, which is producing petroleum and other fuel from the crude oil and fossil fuel available within the country borders (Oman-oil.com, 2015a). The company went global and used various country models and natural resources to produce oils. They are having fair amount of market share among Asian and global oil and gas industries. The firm is able to use value chain effectively in order to meet the market demands of oil and gas products in Oman and other Asian and European countries. Oman Oil Company have strong portfolio that involved investments in various segments. Their value chain system includes exploration of crude oil from Oman area and production of the petroleum related products, aluminum and power (Oman-oil.com, 2015c). Current assignment will be developed on the basis of outlining the impacts of the different contemporary issues in management of the firm. It will outline the corporate social responsibility and business ethical strategies on behalf of Oman Oil Company. Moreover, impacts of ethical and CSR related strategies on organizational development and further investment will be outlined in the study. Strategic direction of Oman Oil Company in Oman and internationally are contrasted in the study to contrast the fluctuation of strategic change for the external and internal issues (Cragg,

Saturday, November 2, 2019

John F. Kennedy's Historical Leadership Term Paper

John F. Kennedy's Historical Leadership - Term Paper Example Because of his strong desire to improve social welfare and civil rights, many people loved him. He was also a strong advocate of education and sponsored bills for federal financial aid. John F. Kennedy was a humble and peaceful president but was willing to go to war if necessary to defend America. This was further proven during the Cuban missile crisis between October 14-28, 1962 in which he imposed a naval blockade and positioned 125,000 army soldiers in Florida ready to invade Cuba if the soviet ships carrying weapons did not turn back or refused to be searched. John F. Kennedy had vision, integrity, was wise, passionate, compassionate, charismatic, a great communicator, persistent, daring, and disciplined, all the characteristics of a great leader. These are the reasons I chose John F. Kennedy for my research. John F. Kennedy’s Historical Leadership Introduction Transforming and influential leadership depends upon effectively leading the followers to become an effective lea der. Effective leadership sets such goals which nation wants to achieve by following their leader. Vision, decision-making style and delegation are the strong traits that a national leader must possess. John f Kennedy was the son of Joseph Kennedy and was born in 1917. During the Second World War, he toured Europe and critically observed the current international affairs (Reeves, 1993). He marked beginning of his political career by winning a senate seat in elections held in 1952. He influenced the youths of the nation and became president in the age of only 44. His short presidential period of almost 2 years is one of the most remembered administrations. He was the pioneer of launching moon mission in America. Credit of one of the US diplomatic success â€Å"Bay of pigs invasion† goes to his visionary leadership. Because of his calm attitude, leadership qualities, vision, style and policies, he is known as the natural leader. He was most assertive during his presidential; pe riod and knew what others did not know. This power made him the president having great qualities (Leaming, 2006). More leadership characteristics, leadership styles and traits will be discussed in this paper. John F. Kennedy and Leadership He was against the nuclear arms race as a leader and always committed himself to minimize the chances of any nuclear misadventure between America and Soviet Union. He negotiated limited test ban treaty with Soviet Union to stop proliferation of weapons of mass destruction (Leaming, 2006). President Kennedy proved himself as a visionary leader by giving the concept of â€Å"New Frontier† in a speech in 1960. The concept of â€Å"New frontier† carried a lot many challenges for the nation. This concept was test of courage in the fields of economic growth, space, science and foreign affairs. He used this concept to energize people to contribute in nation building. This new concept gave the American nation a new launch pad to progress in the world. He wanted Americans to lead the world and leaving soviet far behind especially in the fields of space science. Thornberry said that vivid description is necessary part of vision. New frontier had set that image of the president before the inaugural (Reeves, 1993). He set the new goals for American nation in his inaugural address as a president. Analyst of today claims the inaugural address of Kennedy ideal for modern leaders. He greatly emphasized on foreign policy