'Marijuana Tax Act\r'

'Marijuana was declared an iniquitous dose in the USA with the passing(a) of the Marijuana Tax Act in 1937 under dubious circumstances. 1 Since that age numerous studies have ushern that the drug is less(prenominal) ruinous than tobacco and alcohol. Despite the useable evidence and the enormous salute of enforcing the marihuana ban, it is hard to understand why this relatively harmless drug continues to remain punishable in the United States. This essay argues why cannabis should be decriminalized without further delay. Opponents of legalizing marihuana contend that it is a dangerous drug; this is far from the truth.\r\nFor example, there has not been a single recorded case of shoemakers last due to marijuana overdose. On the opposite hand, a legal intoxicant standardised alcohol results in the death of some 5,000 persons every year due to overdose. The originator for this is that the ratio of cannabinoids2 necessary for intoxication is 40,000:1 while that for alcoho l is generally surrounded by 4:1 and 10:1. (â€Å"Answers To… ,” 2005) As such(prenominal)(prenominal) marijuana is one of the least(prenominal) toxic substances and would have to be consumed in physically impossible quantities to prove fatal.\r\nAs for the health effects of marijuana, a introduction Health Organization (WHO) Study, which was scheduled to be published in December 1997 merely was suppressed by its top worry due to political pressure, had reported that halter fared better than alcohol and nicotine in 5 out of seven comparisons of long-term equipment casualty to health. (Concar, 1998) In terms of addictiveness too, most studies show that marijuana was less addictive than alcohol, nicotine and caffeine. (Quoted in â€Å"Study Compares… ,” 1994) A common novel about marijuana is that it acts as a ‘gate flair drug, i. . , marijuana use leads to use of harder drugs such as heroin or cocaine. This supposition is disproved by the fac t that after the legalizing of marijuana in Holland in the 1970s, heroin and cocaine use declined markedly, despite a smooth increase in marijuana use. If the ‘gateway theory were true, the use of hard drugs should have done for(p) up rather than down. (â€Å"Answers to… ” 2005) Other charges against marijuana, ground mainly on prejudiced and treacherous studies, are that it contri just nowes to an escalation in crime and is trustworthy for increased driving accidents.\r\nThe linkage betwixt marijuana and crime is absolutely incorrect because, if anything, marijuana actually lessens aggressiveness in the user. Only â€Å"driving under the cast of marijuana” could be hazardous but it is far less problematic as drunken driving. (Ibid. ) Enforcing the ban against marijuana in the US costs the tax payers as much as $ 12 gazillion annually; it also diverts the energies of the justice enforcing agencies that would be better served in fighting the whorled crime rates in the domains cities.\r\nThis is reflected in the fact that there have been around 6. 5 million marijuana arrests in the United States since 1993,3 far exceeding the gibe number of arrests for all uncivilised crimes combined, including murder, rape, robbery, and aggravate assault. (â€Å"Marijuana Prohibition Facts,” 2004) Apart from the ‘direct estimated cost of $ 12 billion that would be rescue by legalizing marijuana, the government would also be able to collect a broad amount of money by way of taxes.\r\nMoreover, de-criminalizing of the drug would eliminate much of the subsurface criminal network in the country that gives rise to numerous social problems such as spreading corruption and imbed among the law enforcing agencies. It is unfortunate that policy makers and law enforcers have failed to learn the lessons of Prohibition of alcohol in the 1920s when a same ban against alcohol had escalated crime to astronomical levels and deprived the government of much essential tax revenue.\r\nIt would, therefore, not be amiss(p) to conclude that the rationale behind the act criminalization of marijuana is based on false premises and difficult to defend. closely scientific studies have conclusively shown that marijuana is a far less harmful drug than alcohol and tobacco. The cost of enforcing the animated harsh laws against marijuana possession is unnecessary and diverts the attention of the American justice system, which would be better served in fighting violent crime and terrorism. As such, there is no reason why marijuana should not be legalized forthwith.\r\n'

'Iliad as a war literature Essay\r'

'Homer’s epic poetry, â€Å"The Iliad,” is probably one of the best stories that declaim us about war. In this poem, we chit-chat humans struggleing with humans, gods fighting with humans, and however gods fighting with gods. Even though it was do some period around the seventh century BC, we can associate with our innovational warfargon. In Homer’s â€Å"Iliad,” we feel how the gods garbled the race in fighting their birth wars, just homogeneous how governmental leading of different countries manipulate their army to fight another country.\r\nWe can also knock against that new-fangled wars, just like the trojan horse war in â€Å"the Iliad,” can be caused by small matters which were just winded up to huge proportions by those who manipulate these wars. The book can be seen as Homer’s perspective of war. It is just about an anti-war literature because it showed how wars ordinarily end. Both sides disoriented great lives , including some of their respected heroes. In the Greeks’ side, they broken Achilles’ best friend, Patroclus (23. 1-7). On the Trojans’ side, they lost their prince, intimidate (24. 21-23).\r\nAchilles eventually died some time after, when he was shot by Paris, Hector’s chum salmon in the firedog of his foot which was his weakness. It showed that no one very reigns victorious, even after winning the war. This is because twain sides suffer great losses, not merely in properties, but also the lives of those who ar involved in the war, both armies and civilians. nearly military postures towards war that Homer demonstrateed in Iliad were the possible motives of engaging in wars. The closely evident motive in the Trojan War was to retrieve the wife of Menelaus, the brother of the Greek King Agamemnon.\r\nThey decided to arrange an all out war, deploying a pass away of more than a thousand ships in order to retrieve Helen (of troy weight) who w as abducted by a Trojan prince, Paris (3. 29-31). Another attitude towards war shown in this epic poem was the preventative by higher powers. With the incumbrance of the Olympian gods and goddesses, the war to regain Helen of Troy was blown up to greater proportions. It became a personal war for these gods and goddesses, especially when they chose to back out sides between the Trojans and the Greeks.\r\nThe gods and goddesses who took the side of the Greeks include Hera, Athena, Poseidon, and Hermes (4. 37-49). On the other hand, the gods who took the side of the Trojans include Aphrodite, Apollo, Artemis, and Leto (1. 10-15). They indorse up the soldiers whenever they fight and argon normally the ones who decide on how the fight would end. whole Zeus remained in the middle, wherein he forbade the intervention of these gods in the war. Homer was able to depict a war which is similar to our modern day warfare.\r\nHis depiction of gods was like the semipolitical leading of vari ous nations who would encourage their people to engage in wars against other nations. These are the leaders who are not physically in battle, but are the ones who actually dictate how the wars would go. Also, the wars that they often start would ordinarily mean great losses for both warring sides. The reasons for these wars were very much the same(p) like that of Homer’s â€Å"the Iliad. ” These are usually small things which could be work by negotiations, but the pride of the leaders is usually the ones that fuel the war.\r\nLeaders like Menelaus and Agamemnon are the same as the political leaders that we have today, who prefers violent negotiations alternatively than peaceful means to solve conflicts. This usually leaves the country with great problems, like loses of lives and stead and a bad economy.\r\nWorks Cited: Homer. â€Å"The Iliad”. 2006. igniter Notes. October 15 2007. <http://pd. sparknotes. com/lit/iliad/section2. html>. Sienkewicz, Tom. â€Å"The Gods in the Iliad”. 2002. October 15 2007. <http://department. monm. edu/classics/Courses/CLAS210/CourseDocuments/Epic/gods_in_the_iliad. htm>.\r\n'

'American Stereotypes of China\r'

'US writer Todd C. Ames concludes his two-part handling of the ways in which Chinese and Americans infer of each other, and the well-nigh common misunderstandings that currentise AMERICANS dont know such(prenominal) more or less China. What they do know comes from three main sources: movies, the news, and floor classes. This can be a elegant subject, and I do not invite to offend any genius †my goal is only to confine you an overview of American classs of China. Just as I ingest encountered many another(prenominal) classs that the Chinese have of America ( whatsoever accurate, some absurd, some insulting), matchless can similarly encounter American stereotypes of China in the US. all(prenominal) Chinese know kungfu and dress care Huang Feihong. (Source: green Li, Jackie Chan, and Bruce Lee [Li Xiaolong] movies). †Anything to do with China is â€Å" past” and â€Å"mysterious. ” (Source: the fact that Chinese language seems to be made up of â€Å"mysterious symbols” to westward eyes, movies about Chinese chronicle).\r\nAll Chinese atomic number 18 â€Å"brainwashed” into worshipping Chairman monoamine oxidase and cant think independently. (Source: analyze the Cultural diversity in spunky-pitched school history classes. ) †â€Å"Guangdonghua” (Cant cardinalse) is the official language of China. Source: Hong Kong movies, Chinese-American immigrants who came to the US from Guangdong and Hong Kong during the 19th and 20th centuries). †Chinese farthestming is fundamentally the same today as it was 1,000 years ago (eg, â€Å"traditional, conservative, polite,” etc. ). (Source: studying Chinese history without being long-familiar with modern China). †In China, no one can express any composition that isnt approved by Chairman monoamine oxidase †if you do express an â€Å"unapproved” subject, you will be instantly sent to jail or shot. (Source: studying the â₠¬Å" ethnic revolution” (1966-76)in high school history classes, the regular(a)ts of 1989 in Beijing). Chinese (and all â€Å"Asians”) argon good at maths. (Source: I dont know). †China and Japan are basically the same. (Source: ignorance). †â€Å"Asian” women are in general subservient to men, anti-feminist, and more â€Å"morally slender” than Western women. (Source: movies about ancient Japan, cultural differences. This stereotype is again the result of ignorance of modern China †and thinking that todays China is truly 12th-century ancient Japan). Chinese stereotypes of US As an American, I can give you a unique perspective on the Chinese stereotypes of the US that I have encountered.\r\n or so of them really made me laugh †as Im sure some of the above American stereotypes of China made you laugh. †Americans dont care about their families very much. The opposite is true. nearly every(prenominal) American will tell you that family is the most important thing in flavor. †just about Americans have AIDS and have charge up in the streets. Im still laughing at this one. One of my friends told me that she thought this was true in the beginning coming to the US. †Mixed ethnic mount = intelligence. The more mixed your ethnic background, the smarter you must(prenominal) be.\r\nThis kind of thinking is truly puzzling and shocking to most Americans. Many Americans would even consider this kind of thinking â€Å"racist,” as some sort of inversion of Hitlers â€Å" hunt purity” theories. In any case, I was really surprised to hear this from well-nigh every Chinese I know. Almost all Americans have a various(a) and mixed ethnic background †so we must all be geniuses. †All American men are â€Å"se lang (lecher). ” (Source: cultural differences. ) †The crime rate is so high in the US that your life is always in danger. This is a long exaggeration. The US has the most cordially well-favored society in the world, especially when it comes to brace. This idea comes from Hollywood †and it couldnt be more false. The US in general (especially the Midwest) is very socially conservative. Virtually every atomic number 63an country has a much more â€Å" imperfect tense” and â€Å"open” view of sex and social relations in general compared to the US. In my opinion, the US is closer to China in this respect than to European countries. You probably dont conceptualize me, still if you get to know some Americans, you will see that it is true.\r\nAs far as social relations and sex go, I would impersonate Japan and Europe in one category. And I would put China and the US in one category. †All â€Å"Western” countries are basically the same. This stereotype is the mirror of the American stereotype that all â€Å"Eastern” countries (China, Japan, Korea, etc. ) are basically the same. Both stereotypes are completely false and are purely establish on the perception that â€Å"all foreigners opinion alike. ” †Most American college students dont study, party all of the time, and are ignorant of the outside world.\r\nThis stereotype is pretty accurate. †Every American consumes a gun. Roughly 25 per cent of American adults own a gun, which is extremely high compared to most other countries. But still, the capacious majority of Americans do not own guns. Food In general, Americans love Chinese nutrition. Chinese and Italian food are probably the two most democratic types of food in the US. However, most of the Chinese food you will find in US restaurants is â€Å"Americanized. ” You probably wont find things like stomach or intestines on the menu. Also, porc is not so familiar in the US.\r\nBeef and chicken are much more popular in the US than pork. So dont be surprised if many Americans you meet dont like pork. One â€Å"food stereotype” that I have encountered among Chinese (and everyone else outside the US) is that all Americans eat McDonalds. I dont have any friends who like McDonalds. I hate it. Everyone I know hates it. I think McDonalds is probably more popular in other countries than it is here in the US. Of course, it is popular to some degree; but it tends to be more popular among sealed segments of society than others.\r\n'

'Research Paper on Abortion\r'

'The ethics of stillbirth is virtuoso of the most contr bothwheresial topic that has been continually argued over years and probably galore(postnominal) years to come. The primary(prenominal) controversy is the question of legalization of miscarriage, which ties into ethical issues, emotions, and semi semipolitical issues or laws. Before I discuss the many sides to abortion, it is critical to define the term. The Webster’s Dictionary defines abortion as the termination of a pregnancy later, attach to by, resulting in, or closely followed by the death of the foetus. notwithstanding the liberal attitudes toward abortion, it still remains an all important(predicate) political issue.\r\nEven in societies where abortion has been legalized, many snatchions ar being raised by the anti-abortionists. These anti-abortionists believe in â€Å"pro- spiritedness” and their religious perspectives argon responsible in their arguments against abortion. They believe that â⠂¬Å"it is equally as heinous designedly to kill a human being being in existence at fertilization, as to kill a larger pre-born child. ” On the other hand, there are authors for legalization of abortion. Most people agree with the fantasy of reproductive freedomâ€the fundamental salutary of every individual to decide freely and responsibly when and whether to know a child.\r\nHuman life is defined as â€Å"any living entity that has DNA from the species homo sapiens. This includes an ovum, spermatozoon, zygote, embryo, fetus, newborn. It likewise includes an infant, child, adult, elder. It also includes a breast cancer cellphone and a hair follicle and a skin scraping. just about make fors of human life have little or no value; others are the most of import and precious form of life in the cognize universe”. Because an unborn fetus is considered to have a human life, abortion should not be legalized.\r\nIt is a definitely a crime to kill a living and brea thing fetus even though the embryo may not take the form of a human structure. If abortion is permitted, the dignity of human will be destroyed. In the medical field, the doctors rate the featherbed before 15 days after conception as dividing cells. But after this pithy period, abortion is prohibited from the principal of identifying. This is because the fertilization work out contains many cell divisions by zygote progressing into a human being. Many people assert the right that women do not have a fumble because they have the right to choose.\r\nBut it is neglecting the right of the baby who has his or her own life. Just because an unborn fetus is not capable to express his or her feelings, is it morally right to end its life? Considering moral issues, abortion is definitely equally termed a murder. However, I do understand the other point of view for legalizing abortion. The expulsion to abortion is considered when the mother bearing the child has illnesses or diseases th at can be transmitted to the baby genetically. Also, pecuniary issues are often being raised by the parents whom are not able to support other family in the house.\r\nIn this case, abortion may be permitted because it is rather better to not be living than be living under such vile conditions. Furthermore, abortion is considered as a rightful act when the women get pregnant from rape. Some people may generally rally that a crippled someone is pessimistic about the world. But in fact, they convey their parents who gave life to them. The life as a disable person could be better than not experiencing life at all. If it’s not by the tycoon of other one, people must take the right for their behavior.\r\nEvery action you make comes in consequences and therefore, it is important to choose birth controls if pregnancy is not wanted. If the reason that causing abortion is merely a line of work of foster, it is never permitted. We must keep in brain that life is most preciou s thing in the world. It is estimated that the number of aborted babies is almost 4000 in a month. great majority of abortions are done for convenience, by women who simply want to terminate an unwanted pregnancy. But abortion is a murder. So, now is the time for us to think about the abortion again and to search for the dress hat solution. In any circumstances, the life must be admired.\r\nWork Cited\r\nhttp://www.religioustolerance.org/abortion.htm\r\nhttp://abortion-alternatives.adoption.com/\r\nhttp://www.friesian.com/abortion.htm\r\n'

'Entrepreneurship Education as the Emerging Trend in Pakistan Essay\r'

'For the development world, the emerging trend is enterpriserravish rearing in itself. It is signifi undersurfacet and considered a omnipotent tool for propelling frugal growth, as signifi so-and-sot as endanger chief city and incubators. The offspring right a sort is exposed to a world of culture and rapid wobble. He is pr peerless to be the captain of his ship more than ever before. wherefore the intent is to create awargonness of trends and issues organism faced in Entrepreneurship reproduction programs and see how Pakistan stooge gain from the mystify of the substantial world. It is likewise the objective to see how programs admit to be designed for command and learning by the refreshful generation of the future.\r\nThe research methodology has been to precipitate across relevant literary productions of other regions and comp atomic number 18 this to the flirt done in Pakistan. Its been observed that it has acquired its deliver depicted object of res earch methodology and fin whollyy is a standalone discipline, with considerable solve to show its breath and depth.\r\nOur finding is that it’s going to be a diffe lock world, caper for planning for a world unknown? Our remnant is that it is significantly important to make the youth of forthwith gainfully employed after instituteing precept to them. And Pedagogy is one of the issues that deserve attention in the Entrepreneurship bringing up. It is a call into prosecutionion of evolving intimacy and evolving pedagogy to im ruin knowledge.\r\nLocal experience and theory has to be evolved building the type. Developing countries lead put on a boniface of issues far different from the demonstrable countries. Education policy bequeath play very significant situation to resolve these issues. The authors conclude with suggestions that in that respect is now a demand to develop theory of entrepreneurship cultivation establish on the study theory and non on the theory of management and frugals. There should be on the whole out effort to build the ‘entrepreneurship capital’ and to give in it central place in the education place.\r\nKeywords:Entrepreneurship Education, entrepreneurial Generation, Pedagogy, Entrepreneurship chapiter\r\nEntrepreneurship Education as the Emerging app atomic number 18nt motion in Pakistan: Confronting the Issues\r\nI. Introduction: a. Background: The field of entrepreneurship education is in the process of growing and gaining legitimacy and being recognized in the ontogenesis countries. In Pakistan it has been an up-hill line and despite efforts it is still an unknown academic field.\r\n just now it is well-nighwhat different in USA and in Europe and Japan. There it has recognition and on that point it has long recognition as an important factor to agree pace with the frugal growth and change compulsory for frugal efficiency. It is nurtured to impact the economies of the ‘technol ogical tripod’ of scotch growth. No doubt USA leads the way but European Council through and through the Lisbon Proclamation 2000 had launched itself in pursual of stintingal growth through Entrepreneurship. The then chairwoman of EC committed the European Union to catch the Entrepreneurship Leader as it was acknowledged that revolutionary economic growth, and productivity is generated by entrepreneurial activity (as cited by Audretch 2008).\r\nThe statement is proclamation of the significance and importance of Entrepreneurship for economic development. In pursuit of entrepreneurship what is required is Entrepreneurship Education and the placard is that the trail it leaves behind is host of the emerging trends and issues which ask to be encounterd and evaluated and liveed out. Entrepreneurship Education is the path and road to underdeveloped an enterprising environment, building ‘ fond capital’ and ‘Entrepreneurship Capital’. â€Å"This re fers to institutions, culture, and historical context that is conducive to the substructure of new firms. This involves a number of aspects such as social acceptance of entrepreneurial behavior ††††the activity of bankers, jeopardy capital agents †††††â€Å"(Audretsch 2008).\r\nThe rationale of this paper evolve almost the spirit of these terms and the process of evolving this capital is entrepreneurship education. The decision of this paper is to rationalize the importance of entrepreneurship education in the light of compelling evidence surrounding us that it produces an enterprising society or ‘The entrepreneurial nightclub’ and economic development. There is significant evidence nigh the impact of entrepreneurship on economic development (Wennekers et al 2005, Verheul & Thurik 2003, C atomic number 18e et al 2002, Audretsch et al 2006). â€Å"The way entrepreneurial activity has an effect on preservation is that it is reflected in the macro-economic growth, value addition, fight generation, export growth, industrialization and meagreness reduction”. (Wagha 2010)\r\nEntrepreneurship in the last two decades has achieved a central place in all fresh discourse and debate and policymaking on education. There is a expect for suppress educational program at all academic institutions, universities, business schools and substitute schools. â€Å"So significant is the constituent of Entrepreneurship Education that it is considered a powerful tool for propelling economic growth as significant as go capital and incubators”. A look at policy on education recently framed in different countries well-nigh the world reveal that there is emerging need to focus on entrepreneurship education and research. (Lee & Wong 2005, caravansary 2006)\r\nWe realized through this research that there is a need to look at Entrepreneurship Education from the learn and learning perspective. And of importance is how Entrepreneurship Education should be taught and the trope of research should be education and not except economic and management. Bechard & Gregoire (2002). It was also observed through a posteriori research and interviews that there is also the need to focus on the faculty of Entrepreneurship Education. There is an swell shortage of such teachers who be well knowledgeable in the pedagogy of Entrepreneurship Education. And according to Dr. Hasan Sohaib Murad, Rector, University of Management and technology Pakistan (while addressing the audience at a Junior universe of discourse Entrepreneurship Forum Pakistan (July 2011) : â€Å"The occupation is our faculty, those who are learn in business school today. They are teaching in business schools because they were not entrepreneurs.\r\nThe other factor that has to be taken in consideration is the role of entrepreneurship in economic development. According to Global Entrepreneurship Monitor ( rock) entr epreneurship and economic development are exclusively mutual â€Å"GEM is found on the arriveing premise. An thriftiness’s prosperity is highly dependent on a dynamic entrepreneurship sector. This is true across all stages of development. moreover the nature of this activity can vary in character and impact. Necessity-driven entrepreneurship, modified(prenominal)ly in less developed regions or those experiencing job losses, can help an economy benefit from self- profession initiatives when there are fewer work options visible(prenominal). More developed economies, on the other hand, can leverage their wealth and innovation capacity, yet they also offer more employment options to attract those that aptitude otherwise become entrepreneurs”. (GEM 2010)\r\nIt goes onto explain that the capacity of an economy is dependent upon highly competent individuals and positive social perception about entrepreneurs. â€Å"An economy’s entrepreneurial capacity requires individuals with the ability and motivation to start businesses, and requires positive societal perceptions about entrepreneurship. Entrepreneurship should include participation from all groups in society, including women, a range of groups and education levels and disadvantage populations. Finally, high-growth entrepreneurship is a key contributor to new employment in an economy, and national competitiveness depends on advance(a) and cross-border entrepreneurial ventures”. (GEM 2010)\r\nb. Objectives of the Study: So significant is the role of entrepreneurship that the developed countries are perusing it by adopting new educational policies and by introducing strategies to create an ‘Entrepreneurship Capital’. For the developing world that has lagged behind, this is a wakeup call. Therefore the Objective is: to be aware of the issues and see how Pakistan can gain from the experiences of the developed world and evolve a suitable schema for implementing entrepr eneurship education effectively.\r\nIt is assumed that, some of the best practices if disseminated leave alone have an impact.\r\nc. Justification: As can be seen that it is essential for all developing countries and Pakistan in particular to undertake various studies pertaining to entrepreneurship, simply because this era of entrepreneurship is as potent as the era of Industrial Revolution. It has the capability for developing countries to catch-up with Developed Countries if the national economic agendas are prudently organized.\r\nd. Statement of the Problem: However some issues surrounding Entrepreneurship Education are: How should entrepreneurship education courses be designed, what should be the structure of courses? What should be the balance amongst activity based and text based teaching? What should be the ethical domain, and what disciplines would fall in the entrepreneurial ambit of event? What pedagogy would be considered appropriate to teach entrepreneurship? In the midst of this expansion of courses, these appear as a challenge how to make teaching entrepreneurship effective. Years of research and considerable debates has dispelled earlier doubts that entrepreneurship cannot be taught, and it was Drucker (1985) who said, â€Å"like other disciplines it can be taught”. only the emerging trend of Entrepreneurship Education is compounded by such factors as IT revolution and globalization. The youth today is exposed to a world of information and rapid change. He is prone to be the captain of his ship as he sees opportunities far beyond his imagination. He can evaluate the advantage of going for his own venture. He can see that Entrepreneurship is about change and competition, changing in its wake markets and ushering in technologies that entrepreneurship binds as the ‘social glue’ high-tech and ‘main alley’ activities (SBA 1998).\r\ne. Research Question: Therefore the research question that we will attempt to f ind coiffure to is: †1. What issues and trends are being faced by Pakistan in Entrepreneurship Education and what adoption is required to benefit from this trend?\r\nII (a)Research Methodology: My goal is to determine the current placement of the subject, by looking at the theory based on the published articles of other regions by steer authorities such as Bechard, Audretch Fayolle, Dana, Plaschka, Hindle & Kuratko. This will help guide future research, but beyond literature review, I also recorded empirical findings and interviews and survey of literature to see the emerging trends in Entrepreneurship Education in Pakistan. The literature reviewed has been some greyish literature and some conference papers as these were very current and contemporary thinking on emerging issues and trends. Furthermore the research has been enhanced by visiting foreign conferences for gathering data at doctoral seminars in Europe and the States on Entrepreneurship Education. In that sen se this is rather epistemological abbreviation of educational theories and reports on Entrepreneurship Education Trends and Issues. But the problem encountered was that there is not much data open on this subject in Pakistan. This paper t wherefore undertakes the qualitative approach based on survey, interviews and literature review of this region and of the academic body that has taught the subject and also of others who have written papers on the status of Entrepreneurship Education in Pakistan.\r\nâ€Å"Primary data include such facts collected from observation, surveys, and even interviews. When secondary data are un visible(prenominal) and our research questions are unanswered, we have to collect data from primary sources. This proves useable because they are collected specifically for the particular choose” (Ghauri & Gronhaug 2002). This is obvious in the case of Pakistan where there is no secondary data on this subject. The investigation attempts to determine differences between the developed and developing countries, describing conditions that already exist, (Say in Pakistan) and why conditions in European and America are different from it. The collection of data is on-going and eventually synthesized and conclusions are drawn.\r\nII (b)Limitation: The fundamental demarcation is that hardly any journals are available in Pakistan on Entrepreneurship Education. No doubt that recent domiciliate provided by HEC for library data bases and resource centres has been greatly useful. The other fundamental handicap that the Pakistani researchers or students seeking to adopt this as their subject of differentiation would face is lack of faculty. Currently there is no known or accessible faculty available in Pakistan having a PhD Degree in Entrepreneurship Education. Hence there are no doctorates of Entrepreneurship Education available to supervise or act as advisers to students desiring to do a PhD in Entrepreneurship.\r\nIII. Literature Review : Discussing the description of Entrepreneurship Education as Emerging Trend: The subject of entrepreneurship education begins with the entrepreneur. The study of the Entrepreneur goes beyond the study of the characteristic and the traits of the entrepreneur which is the psychological profile. The entrepreneur is part of the complex process of new venture intromission (Gartner 1988). And new venture creation is new economic growth which brings the importance of entrepreneurship and the education process for developing entrepreneurs. Say (1816) lay outd the entrepreneur as the economic agent. Hence the entrepreneur is one of the dimensions of economic growth. If we were to examine the quotation by Cole (1946) we realize that this unleashes a host of issues and trends associated with entrepreneurship and the promotion of Entrepreneurship Education. Cole (1946, p.3) states that Entrepreneur is one who â€Å"Unites all means of production †the labor of the one, the capital or the land of the others †and who finds in the value of the products which results from their employment the reconstitution of the entire capital that he utilizes, and the value of the wages, the interest, and the rent which he pays, as well as the meshing belonging to himself”.\r\nThis statement explains the process of new venture creation which the entrepreneur is prone to do. It is a flesh out picture of the role which an entrepreneur performs as an economic player in an economy. Whereas the behavioral view of entrepreneur defines the entrepreneur as a very special person but calling for investigation to apprehend and define Entrepreneur and Entrepreneurship. They even cropped up when Gartner (1988) examined in what way do we define the Entrepreneur. According to him since the entrepreneur causes entrepreneurship you could explain Phenomenon of Entrepreneurship through traits approach or explain Phenomenon of Entrepreneurship through Behavioral approach. Subsequently this leads to disseminating the knowledge of entrepreneurship education. We are once again confronted with trends to adopt in Entrepreneurship Education and issues to deal with to establish the infrastructure of Entrepreneurship Education e.g. there is no evidence to support successful or unsuccessful leaders. The new trend is to focus on behavior of the leader.\r\nWhat they do as a leader, and not on what they are, and this aptly applies to research on entrepreneurship and hence the description which explains and determines for us what influences behavior and carrying out which define entrepreneurship. (Van de Ven 1980 p.86) We have been amply warned that we should study the behaviors and activities of entrepreneurs. This brings us to the performance of an entrepreneur, the dynamism by which he proceeds as an entrepreneur and hence we call it entrepreneurship. We have come to realize that entrepreneurship can be enhanced by entrepreneurship education. Hence our question is what i s entrepreneurship education. According to Bechchard & Toulouse (1998) the definition of Entrepreneurship Education is â€Å"A collection of formulized teaching that informs trains and educates anyone interest in participating in social economic development through a project to conjure entrepreneurship awareness, business creation or small business development”.\r\nJones & English (2004) define Entrepreneurial Education as: â€Å"Entrepreneurial Education can be viewed broadly in terms of the skills that can be taught and the characteristics that can be engendered in individuals that will enable them to develop new and innovative plans”.\r\nThe creation of a discipline confronts trends and issues: Therefore the emerging trends and issues are related to multi-dimensional aspect of entrepreneurship education. The gathering of information and knowledge of this aspect is the fundamental activity of research and education to understand the behavioral phenomenon of entrepreneurship (Gartner 1988).Following the line of reason out if genius traits could define entrepreneurs, the question of education, training and development would face irrelevant and the foregone conclusion would be that those who birth the requisite traits should be successful entrepreneurs. As that is not the case we seek constantly ways of educating the entrepreneur to behave in a particular way to become successful. The contemplation of this fact has created a series of issues and trends required for the development of entrepreneurship education programs. In our quest for this answer we get a response from Gartner (1988) that we should follow Mintzbergs advice.\r\nIssues that confront entrepreneurs should be resolved to develop a profound entrepreneurship program along with its multiplicity of dimensions. separately question throws up a new philosophical system and search for truth that could be developed into an answer to the issues confronting entrepreneurship edu cation. What roles does the entrepreneur perform in moving information, in making decisions, in dealing with the people? How and why do individuals enter a new venture? The other emerging issue from this kind of reasoning is to what extent is entrepreneurship a science? To what extent is the entrepreneurs work programmable? All such questions resolve the issue of calculating new branches of education in the domain of entrepreneurship. These would have to be dealt in accordance to the trends in development, competitiveness, economic growth and resource allocation.\r\n'

'Compare and Contrast: the Story of an Hour and a Rose for Emily\r'

'Deriso 1 Daniel Deriso prof Robert Eastman English 101 4 September 2012 equality and Contrast: â€Å"The Story of an Hour” vs. â€Å"A rose wine for Emily” The twain short stories discussed are rough two drastically different wo hands some(prenominal) with oppressive men in their lives. In â€Å"The Story of an Hour”, Louise realizes she wished to be free from her trade union. In â€Å"A Rose for Emily”, Emily is impetuous to be married. One woman is looking to be love, and the other is so full of disdain that it kills her. In â€Å"A Rose for Emily”, Emily is being controlled by her Draconian father.He will non bring home the bacon Emily to have tangency with other men. When Emily’s father passes away she requests to watch the body, because she is fearful of being so desolate. Emily later kills her fella homer Barron for trying to leave her, and his body is not ascertained until after her death. Whereas, â€Å"The Story of an H our” is about a woman who wishes the man in her manners is not in her life. The reader can aver from Louise’s thoughts that her spouse is a very down(p) man. The news of his passing brings her a feeling of consuming freedom.Emily never married because her father would not allow it. This fact drives her insane. Her life dream is to be married, barely she will end up alone. However, Louise Mallard, who is married, yearns for those bonds to be severed. Her marriage is what inevitably kills her. The stories both end tragically. In both stories the protagonist slip aways, yet for very different reasoning. Emily kills Homer for trying to leave her. Then she keeps his body with her until she is discovered dead of old age.Louise Mallard believes her husband to be dead, which leaves her bonds of marriage broken. His return causes her so much fretting that she dies of a heart attack. In the end, both women die of their individual ideas of love. Emily has every man she ever loved Deriso 2 die throughout her life. Louise Mallard faces her mortality when she realizes that her husband is still alive. The stories are both extremely grim. They deal with the themes of love, hate, and loss. Three of the most powerful themes in all of literature.\r\n'

'Internet Has Done More Harm Than Good in the Society.\r'

'Yes. It had everyowed a large measuring of criminal,offensive and Discriminatory information to be easily accessed This consort of information would non usually be astray published via offline channels, provided with the advent of the net income it is existently easily accessible by bothone give c ar neer before, and this is a dangerous pre officent. This is dangerous as compromising pile could easily be taken in and exploited if the discovered this material. It is quite often set in motion that ‘lone-wolf’ terrorists, for example, dedicate gotten their information and inspiration from the meshwork.The network has ca utilize to a greater extent problems than it has done good, because it has made concourse lazy, among different reasons. The Internet has made pot lazy. They drop pay their bills online and break online, so they do not have to allow for their homes. It has created problems through social networking sites, because people be guide a ll their cartridge holder on them, instead of time with their family and friends. Also, these social networking sites have created problems for kids, because it gives people another boulevard for bullying and harassing.The Internet flock be effective for information, but it has led to a whole rising kind of criminal I believe the Internet is useful, but the very negative effects it has had on society off the beaten track(predicate) show upweigh the usefulness. It now allows all kinds of criminals, from paedophiles to terrorists, the ability to accomplish their crimes easier and much efficiently. With the Internet, any pedophile tramp lure a child far easier and far quicker than in a touchable life situation. Violent criminals can stalk any prospective victims. The worst impact the Internet has had is it allows terrorist groups to be much more organized.The information super-highway can do so much good, but until society figures out how to regulate it better, the negatives o utweigh the positives. The net income has not brought real seeledge, per say I am beginning to square up that the internet is neither good nor bad in itself but those who create videos and web pages are not required to be responsible in an schoolman sense. Often, statements can be made up and believed by many as real. But, are not rattling the case. Some research estimates that adults in the US spend about 13 hours and teens about 31 hours online distributively week. Yea, I dont calculate this is good.I dont think 13 hours is bad, but 31?!?! That is too much time exhausted socializing online which takes away from socializing in person, family time, homework, and so on My friend is in law enforcement and she just had a seminar taught by a psychologist who was talking about the generations of people who are growing up with the internet and how more and more of them are lacking in major(ip) social skills because they are so used to communicating via the internet and not person -to-person. This lack of social skills can include lack of empathy, manners, and so onOn the flip side this has been a big problem.Sometimes we are overly informed. why go to a real doctor when you have WebMD (not serious here but I know people who use that website as their doctor). Additionally, the sources on the internet are not always the nigh reliable. Anyone can put information out there that is misleading, untutored and biased/hate filled. I also think that it is leading to lack of social skills especially since you can now go online to find a date. No human interaction needed before hand, the estimator will find your perfect mate. -its dangerous: cyber stalking, etc. its bad for us: people spend hours consummate(a) at the screen instead of outside. The result is affectionateness strain, headaches, obesity… -spelling, grammar, etc. is ignored on the Internet and proper English is dying out. Science and engineering science have done more harm than good. at that p lace is no doubt that science and applied science moved(p) our lives. There are a lot of scientists who are working on different science and newfangled technology projects these days. However, with the new science and technology developments most people underestimate the damage it gives us.First of all, I would like to say, that with these new science and technical appliances people became to be lazy. They rarely go out to work on foot or by a bicycle. instantaneously there are a lot of neo cars in the cities, which are said to be emitting little gas. But still their emitted gasses damage the environment, so to my mind, that is why pollution of our environment is increasing. Secondly, it seems to me, that technologies are throwing away our liberate time. For example, these new laptop computer or those touch-screen devices are full of entertaining programs, which are attracting people effectively.Then people forget how to communicate with others in real life, not through inter national communication systems like â€Å"Skype” or â€Å"Facebook”. On the other hand, my opinion is that science and technology has far increased by the past a few(prenominal) decades. New medical treatment, new computer technologies and other useful technical appliances are helping people to solve variety of problems more easily than it used to be. Overall, these new science and technology inventions harm not only our environment, but even us. So in my view, we should start thinking what technologies we use.\r\n'

'Admissions essay\r'

'â€Å"l want to construct the spaciousest engineer in the world”, verbalize a 5 year old male child named mobilize. That seemed to be a little dream of a child which he would eat up soon. However, for 1 1 years since his saying, that boy had been still continuously pursuit his dream. With remark equal to(p) ability of science, rec altogether was admitted to the physics plane section of HUSH High School for Gifted Students.In there, he got to know about Nanning Technological university from a senior. Phone was very(prenominal) impressed by the way this university invigorate students and its extremely competitive educational environment. His love for .NET started then. Therefore, he challenged himself on the university entrance examination of .NET. Unfortunately, he was rejected. It was the very number 1 big failure and Phone was deep shocked. He avoided everyone and became more reserved.However, his passion was greater than everything else. Phone quickly overcame t his grief, and started acquiring knowledge, to provide himself an new(prenominal) chance in the following year. Len addition to subdivisionicipation in an intense A-level program, he also did not forget to improve his soft skills and social knowledge by spending sentence on some extra-curricular activities much(prenominal) as movie making, put uping ND being a technician for some events.Thanks to his efficient working method, Phone obtained a few amount of achievements like becoming an young person partner, and a film producer of a volunteer group. Those experiences, which made him more optimistic, sociable, responsible became unforgettable memories In his lifetime. At this moment, when you are reading this essay, Phone had succeeded In completion of his changeable and had a great time before becoming a student In his dream university. I entrust that as presbyopic as he maintains his passion, he can success safey pilot his own life.\r\nAdmissions Essay\r\nAfter unspoiled investigation and censure I am convert my educational deaths leave be far meliorate achieved at NYU than at twain other university. It is not an easy close for me, as I exhaustively enjoyed my time at Villanova and made the most of it. peerless of the many terrific cin one casepts I pay in condition(p) from my parents is to strive for faculty member uprightness while equilibrate life with other activities and contributions. I am elevated of my academic place down at Villanova, as well up as my outside involvement in campus activities, odd-job(prenominal) employment and federation work.\r\nThrough the efforts of my parents I down enjoyed a great deal of cultural and educational diversity. I was born(p) and raised in Taiwan, and go with my parents to imprint, China, where I go to high school. Within a very piteous time I in advance(p) from speaking just about no English to first place in my class, and then on to modern Placement classes. My substitute e ducation in Shanghai was instrumental in the development of my interest in business and finance, and my goal is to be frame ripe in the playing field of financial analysis.\r\nNYU is a gross(a) match for me. NYU bathroom is one of the finest business schools and enjoys a global reputation. I consume goldbricked from my parents both â€Å"laws”: the law of instruction and the law of giving. I believe the more you learn the more open you become for learning. I am convinced NYU Stern is a great meet for â€Å"the law of learning” and by achieving academic excellence at NYU I get out be in a position to drive career opportunities for move growth not addressable at any other university. I have learned from my parents the deprecative importance of the law of giving, and I am both attracted and committed to the Stern archetype of community service, specially that â€Å"students apply business skills to sum social change.”\r\nI allow for bring to NYU a variety of assets and commitments. I have benefited in the past times from having â€Å"mentors”, particularly in Shanghai, and I look forrad to being able to mentor Chinese and Asian students at NYU. I have always been committed to community service and campus government, and plan on move these important activities. I will bring to the campus what others have considered in me an septic â€Å"joy of learning, excitement for the future, and wishing for world contribution.” That is in essence my philosophy and I believe it will contribute to the NYU community.\r\nThe time is right in my life to appreciate and take full advantage of all that NYU offers. I look prior to being a part of a university which has the metropolis itself as part of the campus. While touring NYU I matte at once comfortable and energized, I looking at I never had at Villanova or any other university I have visited. I am fully awake of the significance of being considered for acceptance, a nd I am in truth grateful for your time and love of my application.\r\nAdmissions Essay\r\nAfter serious investigation and reflection I am convinced my educational goals will be far better achieved at NYU than at any other university. It is not an easy decision for me, as I thoroughly enjoyed my time at Villanova and made the most of it. One of the many wonderful concepts I have learned from my parents is to strive for academic excellence while balancing life with other activities and contributions. I am proud of my academic record at Villanova, as well as my extracurricular involvement in campus activities, part-time employment and community service.\r\nThrough the efforts of my parents I have enjoyed a great deal of cultural and educational diversity. I was born and raised in Taiwan, and moved with my parents to Shanghai, China, where I attended high school. Within a very short time I advanced from speaking virtually no English to first place in my class, and then on to Advanced Placement classes. My secondary education in Shanghai was instrumental in the development of my interest in business and finance, and my goal is to be become expert in the area of financial analysis.\r\nNYU is a perfect match for me. NYU Stern is one of the finest business schools and enjoys a global reputation. I have learned from my parents two â€Å"laws”: the law of learning and the law of giving. I believe the more you learn the more open you become for learning. I am convinced NYU Stern is a great fit for â€Å"the law of learning” and by achieving academic excellence at NYU I will be in a position to choose career opportunities for continued growth not available at any other university. I have learned from my parents the critical importance of the law of giving, and I am both attracted and committed to the Stern model of community service, particularly that â€Å"students apply business skills to effect social change.”\r\nI will bring to NYU a variety of assets and commitments. I have benefited in the past from having â€Å"mentors”, particularly in Shanghai, and I look forward to being able to mentor Chinese and Asian students at NYU. I have always been committed to community service and campus government, and plan on continuing these important activities. I will bring to the campus what others have considered in me an infectious â€Å"joy of learning, excitement for the future, and need for world contribution.” That is in essence my philosophy and I believe it will contribute to the NYU community.\r\nThe time is right in my life to appreciate and take full advantage of all that NYU offers. I look forward to being a part of a university which has the city itself as part of the campus. While touring NYU I felt at once comfortable and energized, I feeling I never had at Villanova or any other university I have visited. I am fully aware of the significance of being considered for acceptance, and I am sincerely grateful for your time and consideration of my application.\r\n'

'BLR Savings Project P\r'

' entropy Code of Conduct We, in our dealings, are self-regulated by a Code of Conduct as enshrined In the Data Code of Conduct. We request your support In helping us adhere to the Code In letter and split. We request that either violation or potential violation of the Code by any person be promptly brought to the notice of the topical anesthetic ethical motive Counselor or the Principal Ethics Counselor or the CEO of TTS. All dialogue received in this regard will be treated and kept as confidential. 2 confuse of Content 4 2. Project 3. Scope of 4. Suggested outcome by TTS 6 5. Technology and Tools ? 7 6.Facts and 9 7. Highlights . 8. Benefits to the Customer ? 3 The node is one of the tip financial service companies in the united domain (I-J). They have over 7. 5 million pack investing in various life assurance, gift, investment and general insurance plans. This is one of Auks top 50 companies in the Financial Times and Stock convince (FETES) Index and its trading ope rations are spread across the world, mainly in the United States (US), France, Netherlands, Ger many an(prenominal) and I-J. This leading financial services smart set makes financial security easier to carry out for millions of people.Through the range of general insurance and protection products that the company offers, it helps protect lives, health, homes and belongings of millions of people. 2. Project Background The customer, base in the I-J, has entrusted Data Consultancy Services (TTS) with the task of managing the today-day IT operations of various calling units. This skirmish aims to deliver institution services of high quality to the customers riches assembly line Unit at reduced costs, increased strength and reduced time to deliver projects. The following(a) formations create a part of the Wealth Delivery Unit: Future ProductFramework The Future Product Framework ( off) dodging plays a central role in the customers bonus and Investment business and in the c ustomers strategic Pensions and Bonds organisation body. sour was implemented in 1999. It was designed to go out flexibility in products to meet customer requirements. OFF is a rules and derivative system and has the capability to dive products to the market quickly. whole Linked PENsion UNIt Linked PENsion ( jaggy) is the customers legacy system that was developed in- house and was originally implemented in 1980.Since 2001, many of its functions eve been replicated within the newer OFF system, and as a consequence almost all new pension contracts are set up on OFF rather than on UNEVEN. Some parts of UNEVEN have been replaced by separate applications such as Individual Pension Claims (PC) and Pensions Increments (PINCH). PC The PC is an online system that enables the creation, maintenance, and printing of Personal and Corporate pension quotations ground on the customer pension plans. This system handles retirement, goal and transfer out. It is predominately an online syste m. Quotation documents are composed using SF. PC was implemented in 1992.PINCH The PINCH system was built to replace the existing UNEVEN replacement routines and to provide dados Benefit Statements and online illustrations. It is primarily used to heighten Benefits Statements and Incremental Illustrations for Individual and Occupational Pensions. It was implemented in 1994. Group Pensions The Group Pensions system handles the administration of the following pension products: POP, POP and the Group Pension schemes with see to maintaining member records and renewal processing. It also administers the settlement of consumes for deaths and retirements, including producing claim quotations. ValuationsThe Valuations system performs the valuation of policies across various applications within this account to finally arrive at a valuation of customers business. Agency, Customer, Finance and Healthcare These systems coordinate with the business to align with the business with respect to Agency and customer details. 5 3. Scope of Work The scope of this engagement is to provide application development and maintenance services across both the legacy and strategic systems of the customers Wealth bloodline Unit. TTS provides the following services to the Wealth Business Unit: Management of all the phases of the project life-style\r\n'

'The Man of Destiny\r'

'The tale under the title â€Å"The sportswoman They Had” was written by a highly fecund Ameri shadow writer, one of the three grand master of science fiction †Isaac Asimov. The theme is probably â€Å"the bow of technology on the process of command. ” The business relationship is chassis of utopian stage, but from the perspective of the children who atomic number 18 the of import characters of the story, it is a dystopia, since they thought at that place was so a unspoiled deal more fun back in the years when there were classrooms… but the whole story circles some the theme of technology and how children in this version of the early and how children today interact with that.The key in this textbook is lyrical, and the narration here is interwinding with the direct patois and the dialogues. To fire that the mood is lyrical let’s case at the descriptions of one of the main character’s feelings related to her mechanical teach er. The informant uses colloquial speech and jargonized spoken communication, such as â€Å"gee, I guess, I betchaâ€Å" here, to take the stand us that these children are quite an everyday, and looks similar as the children of our age. The text could be divided into three formal parts. The first part of the story begins with the description of cardinal kids who found a real book.It was a subaltern dis go ony, the girl â€Å"even wrote about it that night in her diary” It should be noted that all the events of the story take place in the prox, in the year 2155, thats why a mere book from the yesteryear seems quite an interesting object for exploration. And, our heroes, Tommy (13) with Margie (11) read the book, sentiment of those who used it many centuries ago. The author uses in this story such feature as puting out the words by using the italic font. He emphasizes the words, to take for us feel deeper and pay extra prudence to the very phrase. Margies grand father once said that when he was a little boy his grandfather told him that there was a time when all stories were printed on root word” as we read this â€Å"the”, we understand that from the point of look of these children it was very-very long ago. From the dialogue of the children we see that they relationship is a friendship. Of course, the author could not avoid from inventing new terms, such as â€Å"telebook”. The second part begins with the picture of the command process in the far 2157.From the very stem of the part, we see the Margie’s feelings to the schooling process. Her attitude to the mechanical teacher leaves much to be desired. Reading the story we come across the problem, tackled by the author. It is a paltry knowledge level of children, and their uneagerness to study. To prove it we should mention the position when the County Inspector slowed up Margies mechanical teacher to an total ten-year level. The girl was 11, but sh e couldnt or didnt want to cover her own age level, â€Å"she had been doing worse and worse”.And how hale was her hatred towards school! She hoped her teacher wouldnt be back, that â€Å" overlarge and black and ugly” teacher! â€Å"The part she dislike most was the slot where she had to put homework and evidence papers. ” †This sentence indicates at her being a wonted(prenominal) girl with a usual nature, while this is the admit thing commonly disliked at schools. The triplet part of the text is the speculation of these children about the teaching process â€Å"Centuries ago”. They argue whether the live teacher better than the mechanical one, or not; could the vitality one be smarter than the machine etc.The narrator lets us see the criticism of this young girl, she could not call up that the human can teach as good as the machine. The key in this part is rather emotional, we can see this in the dialogue of our story-heroes. The author use s such colloquies as â€Å"sure he is, I betcha”; and again points out the admiration of Tom †â€Å"a regular teacher” This story, written by I. Asimov makes the subscriber to think about the teaching process nowadays. If we cogitate that it was written in the middle of the 20th century, we can say that the details in this story are well chosen.I think that it has a received habit †to warn the reader about the possible future problems, because the era of Internet and wide spread of the computing devices has certain impact on our generation. Of course the mechanical, or computer teachers is the ideal solution for breeding the very tending(p) people, the caste of self-made people, but from the other point of view, these people wouldn’t be so social, and would appear certain problems in communication with other â€Å"ordinary” people. So, it is for us to decide, which way of education is better.\r\n'

'Bessrawl Corporation Essay\r'

'1). Inventory: †low U. S. generally accepted accounting principles, Bessrawl familiarity is allowed to report inventory on its relaxation sheet at glare of speak to or market. Market in this case is defined as replacement follow ($180,000) with make manageable order ($190,000) as ceiling and concluding realizable survey minus a normal profit ($190,000 †$38,000 = $152,000) as a floor. Cost of inventory is $250,000. Since market is lower than cost, inventory is written down to replacement cost of $180,000 and describe on the fellowship’s equilibrate sheet at declination 31, 2011. This also light-emitting diode to a loss of $70,000 reported on the company’s income statement for declination 31, 2011.\r\nHowever, chthonian IFRS, Bessrawl Corporation had the option to report inventory on its December 31, 2011 balance sheet at lower of cost of $250,000 and net realizable value of $190,000. Since the net realizable value is lower than the cost, the c ompany would have reported $190,000 on its balance sheet for December 31, 2011 and a loss of $60,000 on its income statement for the same period. Thus, to a lower place(a) IFRS, Bessrawl Corporation income would be $10,000 large than reporting nether U. S. GAAP, stockholder equity will also be $10,000 large under(a) IFRS than under U. S.\r\nGAAP. 2). Building: †to a lower place U. S. GAAP, Bessrawl Corporation reported wear and tear expense of $100,000 individually on 2010 and 2011 financial statements. Depreciation expense = ($2,750,000 †$250,000)/25 yrs = $100,000/yr. on a lower floor IFRS reappraisal model, the depreciation expense on the mental synthesis was $100,000 in 2010 and the carrying value was $2,650,000 beginning 2011. The building was then revalued to $3,250,000, at the beginning of 2011 resulting in revaluation dissipation of $600,000. The depreciation expense for 2011 would be ($3,250,000 †$250,000)/24 yrs = $125,000.\r\nSo, under IFRS, Bes srawl Corporation would incur additional depreciation expense of $25,000 in 2011, leading to littler income than under U. S. GAAP. Stockholders’ equity in 2011 will be $575,000 larger under IFRS than under U. S. GAAP. This is equal to the revaluation surplus of $600,000 less the additional depreciation expense of $25,000 in 2011 under IFRS, which will reduce retained earnings. 3). intangible summation Assets: †Under U. S. GAAP, an asset is impaired when its carrying measuring rod exceeds the forthcoming cash flows (undiscounted) expected to arise from its continued habituate and disposal of the asset.\r\nThe brandmark acquired in 2011 has a carrying union of $40,000 and future expected cash flows are $42,000, so it is non impaired under U. S. GAAP. Under IFRS, an asset is impaired when its carrying amount exceeds its recoverable amount, which is the greater of net selling price and value in expend. The brand’s recoverable amount is $35,000; the greater of net selling price of $35,000 and value in use (present value of future cash flows) of $34,000. As a result, an impairment loss of $5,000 would be recognized under IFRS. IFRS income and retained earnings would be $5,000 less than U.\r\nS. GAAP income and retained earnings. 4). Research and Development Costs: †Under U. S. GAAP, research and ontogenesis costs in the amount of $200,000 would be expense and recognized in find out 2011 income. Under IFRS, $120,000 (60% of $200,000) of research and maturement costs would be expensed in 2011, and $80,000 (40% of $200,000) of research and development costs would be capitalized as an intangible asset (deferred research and development costs). So the IFRS-based income at December 31, 2011would be $80,000 larger than under U. S. GAAP income.\r\nAnd since the new product has not been brought to market, there is no amortization of the deferred research and development costs under IFRS in 2011. 5). Sale-and-Leaseback: †Under U. S. GAA P, the larn on the sale-and-leaseback (operating lease) is deferred and amortized in income over the life of the lease. With a lease term of five years, $30,000 of the $150,000 gain would be recognized at December 31, 2011 and $30,000 each would be recognized in 2009 and 2010, resulting in a cumulative amount of $90,000 retained earnings at December 31, 2011.\r\nMeanwhile, under IFRS, the entire gain on the sale-and-leaseback of $150,000 accounted as an operating lease was recognized immediately in income in 2009. This will result in an increment in retained earnings of $150,000 in that year. No gain would be recognized in 2011. As a result, IFRS income at December 31, 2011 would be $30,000 smaller than under U. S. GAAP income, but stockholders’ equity at December 31, 2011 under IFRS would be $60,000 larger than under U. S. GAAP.\r\n'

'Moss and Mcadams Accounting Firm\r'

' rail HEAD: MOSS AND MCADAMS Assignment #1: Moss and McAdams Accounting Firm isolated University Bus 517 Bruce Palmer was a nigh big cat looking to get down a difference. He was transc st adenylic acid egress to believe that Zeke Olds was passing game to be available to him throughout the go for and that was non the case. He was conduct astray and betrayed by flock Crosby, a new guy to M& deoxyadenosine monophosphate;M. Crosby knew if he make the case to smooth early, that he would get his way. The client was i that M& angstrom unit;M was competing to get with cardinal a nonher(prenominal) big 5 accounting unanimouss and since Crosby came from a bighearted 5 accounting firm, M&M was going to give him whatever he call fored to complete the sound pouchion.Crosby was recruited specifically to manage special ends and this pendant as such. Even though Olds was already slated to effect on the Johnsonville study, littoral was persuaded by Crosby to let Olds wo rk on his team up due to the expertise that was intrinsic to the capital of Illinois experience. If I was Palmer I would lease addressed to focussing intimately how the process is being handled and scissure up a suggestion so that no other project four-in-hand would be misled by another(prenominal). Palmer should restrain stood firm with Crosby from the beginning and maybe thither would not have been a major issue along the way.He waited too long to talk with litoral and it proved that Palmers unresisting way was his demise in dealing with Crosby and ultimately wooly him Olds on his project. Once Olds started to do consulting work he effected that auditing was not as swordplay as consulting work. I do not believe Palmer could have boththing to prevent losing Olds. Olds might have had good intentions still he showed a everywherelook of tenseness when he started showing up 30-60 minutes late. Palmer should have plan a meeting with Olds and listen to figure out what Olds precious to do. A mistake on Palmer’s part was neer sitting down with Sands and telling her what was going on.There may have been no alternate but at least he would have tell his frustration and put the province to resolve the issue with Sands. The lack of focus on the project by Olds being stretched in by both teams and strange priorities caused Olds to feel stressed. Palmer should have prioritized Olds objectives and prepargon prepare deliverables for him to measure up against. Had he told Olds what was expected he could have got earlier of the difficulty but instead he let Crosby interfere and attempt Olds away from his project. Crosby never had any intention of letting Olds work on both projects.He made it clear to Sands when he first started that Olds was critical to the project and he valued him on his team. Sands went along because Olds is a valuable player in the office and felt that it would be a good match. The business with this smear is tha t Olds was being pulled in too many directions and not allowed to focus on projects that desirable his talents. This is often the case in matrix pillow slip brasss. The impairment of a the matrix nerve is instead of delegating segments of a project to various whole or creating an team, project members bill to simultaneously to both operational and project managers.Having options shared crosswise tenfold projects and divisions sounds wish an businesslike way to divide the nil of individuals across ten-fold projects on an as needed terms is a disadvantage as seen at M&M. Olds was divided across multiple projects and ended up not being very efficient. return a strong project focus is a clear advantage of a matrix organization because it provides having a officially designated project manager who is responsible for(p) for coordinating and integrating contributions of some(prenominal) units.This helps sustain a holistic approach to problem resolve that is most o ften lacking(p) in functional organizations. Although this is an advantage, it was not the case at M&M. The lack of project focus resulted in maven project lacking the choice to complete the project. There was no coordination or integration amid the 2 teams and resulted in deuce project managers fighting all everywhere one employee. The dysfunctional dispute amidst Crosby and Palmer opened up the tension between the two managers. There was a rightful(a) conflict that arose from conflicting agendas and responsibilities.The capital of Illinois project was clearly a higher priority than the Johnsonville audit and Sands should have told Palmer, that although he is valuable to the audit, he would be more successful for the capital of Illinois project. Palmer could have pulled another resource to take Olds place or hire a asserter to fill in the eon when Olds would not be available. Olds was caught in a stressful situation where he was working in an environment in which he was being told to do two assorted tasks and had two different agendas by two different managers.This all led to infighting over Olds being shared across both projects and the two managers competing over for one resource. Palmer and Crosby were unless touch on about their respective projects and Crosby knew what his end game was all along. Palmer was not clever enough to fudge Crosby and therefor he bewildered out on Olds. M&M management clearly necessarily to get dressed priorities and objectives for projects. The matter in which Sands handled Olds splitting time between two managers shows the type of organisational culture at M&M.The matrix is one part of the equation but the culture is how that matrix is driven. The type of culture in M&M lends the hazard for Crosby to manipulate another manager for his personal gain. Sands knew that the Springfield project was high compose and Crosby was hired from a larger-than-life 5 firm for projects like these. Sands sh ould have taken the time to hear Palmer’s concerns and make an informed decision. She only heard from Crosby and was told by Olds and with no regard for Palmer, made a decision to move Olds to Crosby’s project to satisfy the organization at the cost of another project.The norm, customs, shared values, and the â€Å"rules of the game” for acquiring along and getting ahead in the M&M organization are clear to see from this project. They need to change how they select and arrange project staff to multiple projects. They need to develop a system that appropriately balances the needs of the project with those of the organization. They could send out a survey to treetop the employees to see how they would like to be selected for a project in order to get employees that wanted to do certain types of projects. grow encourages the implementation of projects.\r\n'

'Relationships: Online Dating vs. Long Distance Dating\r'

'There is no doubt single hatful atomic number 18 uncoerced to r all(prenominal) anything to mention their romantic partner. It depends on how further they be leave behinding to go. People date because it helps them to draw a bead on to know all(prenominal) other. If they atomic number 18 interested in each other they can instal a family relationship. Meanwhile, there are disparate method actings utilize when conflux someone. Online go out and establishing a desire standoffishness relationship are just a orthodontic braces of methods to building a relationship. â€Å"In the U. S. alone, tens of one thousand millions of people are try to find dates or spouses online both day. ” (Epstein, 2007).\r\nMany people prefer online geological go out because they can right away search through millions of open candidates. Online dating lead legion(predicate) advantages. With online dating you are equal to look at different peoples’ profile. This opt ion allows you automatically bring off the people you don’t find interest in. Also, online dating have low margin for foul language. There is a rank expense for connector an online dating site on certain web sites. â€Å" opposite dating sites allow for non charge you a membership fee but provide charge you posting ain ads. ” ( Hardy para 2).\r\nCompared to online dating, great keep relationships have some similarities. There is no tangible or attend to face contact on a daily basis. Regardless of the neediness of physical companionship, these relationships establish an stirred connection. Online dating and coarse exceed relationships are beneficial if you enrapture having more time for yourself. You may have to travel a lengthy distance to play each other. This can in any case be costly depending on if your means of travel will be a train, bus, or airplane. In contrast, keen-sighted distance relationships can cost a lot more than an online relations hip. The a la mode(p) issue of Women’s health magazine has an article close pertinacious-distance relationships featuring this interesting statistic: An fair total amount of $278 is worn out(p) a month by couples to keep cheat bouncy in a tenacious distance relationship. ” (no author,2006). In a long distance relationship you typically know the single you are in a relationship with. However, getting seperated for reasons, the run of true commitment is far more real than online dating. Online dating have imagine deceit not recognized until you hit for the first time.\r\nAuthor Robert Esptein met a woman he corresponded with online. They concur to meet at a coffee shop, but she was not the same woman in the online photo when she showed up at the table. (paraphrased para 2). Thus, online dating and long distance relationships share normal interest of people scatty to get to know each other. It could both be estimable or bad. You have to find what dating met hod workings out for you. If you are start person or used of getting rejected, then online dating might work for you. You could lift the embarrassment of being permit d take in.\r\nLong distance relationships grant you more time to snuff it with yourself. Although both online dating and long distance have their own category of expenses finding what method that will work for you will make you more at ease. Meanwhile, the effort people are willing to go for crunch will eventually have some kind of distance involved, whether it would be online or long distance. â€Å" More than 120,000 marriages occur a year as a result of online dating. Growth of online dating industry estimated at $642 million in 2008. ” (Silva-Behrens, Nguyen, Queen, Ayala)\r\nReferences Ayala,C., Behrens, L., Nguyen, G., Queen, M. (2009). Online dating statistics-docstoc -documents. Retrieved from www.docstoc.com Epstein, R. (2007). The integrity about online dating. Retrieved from www.scientific ame rican.com Hardy, M. (2006) Understanding no membership free personals/love to know Retrieved from www.dating.lovetoknow.com Women’s wellness (2006). Cost of a trunk call relationship. Retrieved from www.myopenwallet.net\r\n'