Is global warming caused by humans Research Paper

Is global warming caused by humans - Research Paper Example Today, it is not only the increase of temperature of the atmosphere but also ocean warming, ice caps and ice sheets melting, rise of sea level, and changes of biochemical cycles that take place because of climate change. That is why understanding of the causes of global warming is so important. There are two points of view on the character of global warming causes. Some of researchers claim it is natural causes that lead to climate change. However, the recent studies show that it is human-induced causes that are the main drivers of global warming. In the following research based on recent researches and statistical data, information on three main anthropogenic causes will be summarized, discussed and set against the natural factors with the aim to prove that it is humans who cause global warming of the atmosphere. The following research is important for it presents concise evidence of human involvement in global warming. These days, many scientists, researchers, environmentalists and, in fact, everybody who does care, express their concerns on the issue of the changes of climate on the Earth. More specifically, they argue that today the temperature of the planet tends to increase causing the global warming, which, in its turn, can lead to irreversible negative consequences for all the living beings which settle the planet. While the fact that global warming does take place has been proved in a great number of studies, its causes are still studied. Scientists, who work on the issue of climate change, agree that there are two causes of global warming, such as natural causes and human-induced ones. The latest researches show that the idea that natural causes are among the major ones that lead to climate change is irrelevant and that it is humans who are to blame for the irreversible warming of the Earths surface. Climate change is usually referred to as the change of weather patterns and trends over time. Overall, the atmosphere consists of

From the Perspective of the Priest Child Abuser Essay Example for Free

From the Perspective of the Priest Child Abuser Essay The article â€Å"A Priest Child Abuser Speaks† from the book Slayer of the Soul was contributed by a priest who wishes to remain anonymous. He is a self-confessed child abuser during his priesthood, and by writing this, he wishes to share his experiences and his gradual climb back into society. He also believes that writing this article would provide a lesson for both the victimizers and their victims, and hopes that the victimizers would avoid committing such hideous wrongs towards their victims. In the article, the priest shares his journey of self-realization as he slowly vaporized the demon that was poisoning his soul and coercing him to do such crimes against children. The priest recalls that he was convicted for abusing children — sexually, psychologically, and emotionally — in the 1980s, and sentenced to 14 months in a minimum security facility. He believes that he was lucky, knowing that a similar child-abusing priest was sentenced for 20 years of hard labor. The priest mentions that life was tough for him both inside and outside of prison. He felt that a lot of people resented him for what he did to children, and believed that what happened was just a lie, no matter how true it was. Some officers, notably a lieutenant who hated him, bullied and toyed with him. Other prisoners were disgusted at his presence, refused to befriend him, or intimidated him often. For his size, he thought that he would not stand a chance, and he saw that avoiding conflict was the best solution. However, not all of these people resented him or was afraid of him. He recalls making some friends while in prison, ranging from guards to cell mates. They supported him and were sympathetic of him, especially at the time when the lieutenants abusive nature went a bit overboard. While in prison, he fought for the system to give him therapy for the â€Å"sickness† he believes that he was carrying. He won that appeal, and the court sent him to therapy twice a week. The Sex and Love Addicts Anonymous (SLAA) provided the opportunity for him to realize the root from which this sickness stemmed. While trying to heal himself, he also experienced rejection from close friends and acquaintances. Life was certainly difficult for him who was branded as a â€Å"child abuser,† which is why he wanted to reform himself in order to reenter society. During his SLAA therapies, he recalled his childhood which was filled with fear, anxiety, misfortune, and harassment. It was at that time when he idolized his parish scoutmaster and weirdly fell in love with him, prompting him into having a sexual relationship with him. It was a very traumatic experience that he knew he had to pull out from. He deducted that this might be the root of his â€Å"sickness† all along, as it was reinforced by an authority figure that it was â€Å"okay† to do it. He was also searching for a father figure, since his real father abandoned him and his family, and his mother declared him as the head of the household. When he entered the parish, he wished to help the children who had no father figure and had an emotionally miserable life. Things boiled over, and pretty soon, he was sexually involved with these young boys. One boy told his parents, and this made him realize his mistake. He mustered the strength to tell their parents that they need immediate therapy, but was arrested in the process when one therapist told the police about him. When he finally got out of prison, he wanted to mend the ties with his family and clear things up with them. However, they failed to â€Å"hear him out,† which was the reason that drove him into an unstable state in the first place. He confronted his scoutmaster and felt betrayed by his insights on the issue involving child abuse, telling him that it was wrong while he was regretting the fact that he believed in his scoutmaster. The damage has been done to him, and he believes that he needs to accept the consequences of his actions and just move on. He mentions that it left a black hole in his life, upon which he was initially placing things to fill that void. However, he realized that it was not the right course of action as he was building his life around that hole, completely avoiding it. Thus, he wished to enter the ministry again in order to help others that are trapped in the same dark cell in which he broke out from, although not completely. The priest mentions that gradually, he was able to recover his life and reform himself into the person that everyone knew before the incident. He was also able to reenter society as himself once again. Hence, he wishes to share his experiences to the world through this article in order to let people know that victims could become victimizers themselves one day, if they are not treated immediately. References A priest child abuser speaks. (1990). In S. J. Rossetti (Ed. ), Slayer of the Soul: Child Abuse and the Catholic Church (pp. 99-111). Mystic, CT: Twenty-Third Publications.

Fully Connected Mesh Topology Information Technology Essay

Fully Connected Mesh Topology Information Technology Essay These five labels describe how the devices in a network are interconnected rather than their physical arrangement. For example, having a star topology does not mean that all of the computers in the network must be placed physically around a hub in a star shape. A consideration when choosing a topology is the relative status of the devices be linked. Two relationships are possible: peer-to-peer, where the devices share the link equally, and primary-secondary, where one device controls traffic and the others must transmit through it. Ring and mesh topologies are more convenient for peer-to-peer transmission, while star and tree are more convenient for primary-secondary, bus topology is equally convenient for either. Mesh In a mesh topology, every device has a dedicated point-to-point link to every other device. The term dedicated means that the link carries traffic only between the two devices it connects. A fully connected mesh network therefore has n*(n l)/2 physical channels to link n devices. To accommodate that many links, every device on the network must have 7 input/output (I/O) ports. tifsTmp9.tif Figure (9) Fully Connected Mesh Topology A mesh offers several advantages over other network topologies. First, the use of dedicated links guarantees that each connection can carry its own data load, thus eliminating the traffic problems that can occur when links must be shared by multiple devices. Second, a mesh topology is robust. If one link becomes unusable, it does not incapacitate the entire system. Another advantage is privacy or security. When every message sent travels along dedicated line, only the intended recipient sees it. Physical boundaries prevent other users from gaining access to messages. Finally, point-to-point links make fault identification and fault isolation easy. Traffic can be routed to avoid links with suspected problems. This facility enables the network manager to discover the precise location of the fault and aids in finding its cause and solution. The main disadvantages of a mesh are related to the amount of cabling and the number of I/O ports required. First, because every device must be connected to ever other device, installation and reconfiguration are difficult. Second, the sheer bulk of the wiring can be greater than the available space (in walls, ceilings, or floors) can accommodate. And, finally, the hardware required connecting each link (I/O ports and cable can be prohibitively expensive). For these reasons a mesh topology is usually implemented in a limited fashionà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬for example, as a backbone connecting the main computers of a hybrid network that can include several other topologies. Star In a star topology, each device has a dedicated point-to-point link only to a central controller, usually called a hub. The devices are not directly linked to each other. Unlike a mesh topology, a star topology does not allow direct traffic between devices. The controller acts as an exchange. If one device wants to send data to another, it sends the data to the controller, which then relays the data to the other connected device. HubtifsTmp10.tif Figure (10) Star topology A star topology is less expensive than a mesh topology. In a star, each device needs only one link and one I/O port to connect it to any number of others. This factor also makes it easy to install and reconfigure. Far less cabling needs to be housed, and additions, moves, and deletions involve only one connection: between that device and the hub. Other advantages include robustness. If one link fails, only that link is affected. All other links remain active. This factor also lends itself to easy fault identification and fault isolation. As long as the hub is working, it can be used to monitor link problems and bypass defective links. However, although a star requires far less cable than a mesh, each node must be linked to a central hub. For this reason more cabling is required in a star than in some other topologies (such as tree, ring, or bus). Tree A tree topology is a variation of a star. As in a star, nodes in a tree are linked to a central hub that controls the traffic to the network. However, not every device plugs directly into the central hub. The majority of devices connect to a secondary hub that in turn is connected to the central hub. The central hub in the tree is an active hub. An active hub contains a repeater, which is a hardware device that regenerates the received bit patterns before sending them out. Repeating strengthens trans- missions and increases the distance a signal can travel. tifsTmp11.tif Figure (11) Tree Topology The secondary hubs may be active or passive hubs. A passive hub provides a simple physical connection between the attached devices. The advantages and disadvantages of a tree topology are generally the same as those of a star. The addition of secondary hubs, however, brings two further advantages. First, it allows more devices to be attached to a single central hub and can therefore increase the distance a signal can travel between devices. Second, it allows the network to isolate and prioritize communications from different computers. For example, the computers attached to one secondary hub can be given priority over computers attached to another secondary hub. In this way, the network designers and operator can guarantee that time-sensitive data will not have to wait for access to the network. A good example of tree topology can be seen in cable TV technology where the main cable from the main office is divided into main branches and each branch is divided into smaller branches and so on. The hubs are used when a cable is divided. Bus The preceding examples all describe point-to-point configurations. A bus topology, on the other hand, is multipoint. One long cable acts as a backbone to link all the devices in the network. Nodes are connected to the bus cable by drop lines and taps. A drop line is a connection running between the device and the main cable. A tap is a connector that either splices into the main cable or punctures the sheathing of a cable to create a contact with the metallic core. As a signal travels along the backbone, some of its energy is transformed into heat. Therefore, it becomes weaker and weaker the farther it has to travel. For this reason there is a limit on the number of taps a bus can support and on the distance between those taps. Advantages of a bus topology include ease of installation. Backbone cable can be laid along the most efficient path, then connected to the nodes by drop lines of various lengths. In this way, a bus uses less cabling than mesh, star, or tree topologies. In a star, for example, four network devices in the same room require four lengths of cable reaching all the way to the hub. In a bus, this redundancy is eliminated. Only the backbone cable stretches through the entire facility. Each drop line has to reach only as far as the nearest point on the backbone. tifsTmp12.tif Figure (12) Bus Topology Disadvantages include difficult reconfiguration and fault isolation. A bus is usually designed to be optimally efficient at installation. It can therefore be difficult to add new devices. As mentioned above, signal reflection at the taps can cause degradation in quality. This degradation can be controlled by limiting the number and spacing of devices connected to a given length of cable. Adding new devices may therefore require modification or replacement of the backbone. In addition, a fault or break in the bus cable stops all transmission, even between devices on the same side of the problem. The damaged area reflects signals back in the direction of origin, creating noise in both directions. Ring In a ring topology, each device has a dedicated point-to-point line configuration only with the two devices on either side of it. A signal is passed along the ring in one direction, from device to device, until it reaches its destination. Each device in the ring incorporates a repeater. When a device receives a signal intended for another device, its repeater regenerates the bits and passes them along. A ring is relatively easy to install and reconfigure. Each device is linked only to its immediate neighbors (either physically or logically). To add or delete a device requires moving only two connections. The only constraints are media and traffic considerations (maximum ring length and number of devices). In addition, fault isolation is simplified. Generally in a ring, a signal is circulating at all times. If one device does not receive a signal within a specified period, it can issue an alarm. The alarm alerts the network operator to the problem and its location. However, unidirectional traffic can be a disadvantage. In a simple ring, a break in the ring (such as a disabled station) can disable the entire network. This weakness can be solved by using a dual ring or a switch capable of closing off the break. tifsTemp 13.a.tif Figure (13) Ring Topology OSI Model This model is based on a proposal developed by the International Standards Organization (ISO) as a first step toward international standardization of the protocols used in the various layers. The model is called the ISO-OSI (Open Systems Interconnection) Reference Model because it deals with connecting open systemsà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬that is, systems that are open for communication with other systems. We will usually just call it the OSI model for short. The OSI model has seven layers. The principles that were applied to arrive at the seven layers are as follows 1. A layer should be created where a different level of abstraction is needed. 2. Each layer should perform a well-defined function. 3. The function of each layer should be chosen with an eye toward defining internationally standardized protocols. 4. The layer boundaries should be chosen to minimize the information flow across the interfaces. 5. The number of layers should be large enough that distinct functions need not be thrown together in the same layer out of necessity, and small enough that the architecture does not become unwieldy. Below we will discuss each layer of the model in turn, starting at the bottom layer. Note that the OSI model itself is not network architecture because it does not specify the exact services and protocols to be used in each layer. It just tells what each layer should do. However, ISO has also produced standards for all the layers, although these are not part of the reference model itself. Each one has been published as a separate international standard. tifsTmp2-a.tif Figure (16) The OSI Reference Model The Physical Layer The physical layer is concerned with transmitting raw bits over a communication channel. The design issues have to do with making sure that when one side sends a 1 bit, it is received by the other side as a 1 bit, not as a 0 bit. Typical questions here are how many volts should be used to represent a 1 and how many for a 0, how many microseconds a bit lasts, whether transmission may proceed simultaneously in both directions, how the initial connection is established and how it is torn down when both sides are finished, and how many pins the network connector has and what each pin is used for. The design issues here largely deal with mechanical, electrical, and procedural interfaces, and the physical transmission medium, which lies below the physical layer. The Data Link Layer The main task of the data link layer is to take a raw transmission facility and transform it into a line that appears free of undetected transmission errors to the network layer. It accomplishes this task by having the sender break the input data up into data frames (typically a few hundred or a few thousand bytes), transmit the frames sequentially, and process the acknowledgement frames sent back by the receiver. Since the physical layer merely accepts and transmits a stream of bits without any regard to meaning or structure, it is up to the data link layer to create and recognize frame boundaries. This can be accomplished by attaching special bit patterns to the beginning and end of the frame. If these bit patterns can accidentally occur in the data, special care must be taken to make sure these patterns are not incorrectly interpreted as frame delimiters. A noise burst on the line can destroy a frame completely. In this case, the data link layer software on the source machine can retransmit the frame. However, multiple transmissions of the same frame introduce the possibility of duplicate frames. A duplicate frame could be sent if the acknowledgement frame from the receiver back to the sender were lost. It is up to this layer to solve the problems caused by damaged, lost, and duplicate frames. The data link layer may offer several different service classes to the network layer, each of a different quality and with a different price. Another issue that arises in the data link layer (and most of the higher layers is well) is how to keep a fast transmitter from drowning a slow receiver in data. Some traffic regulation mechanism must be employed to let the transmitter know how much buffer space the receiver has at the moment. Frequently, this flow regulation and the error handling are integrated. If the line can be used to transmit data in both directions, this introduces a new complication that the data link layer software must deal with. The problem is that the acknowledgement frames for A to B traffic compete for the use of the line with data frames for the B to A traffic. Broadcast networks have an additional issue in the data link layer to control access to the shared channel. A special, sub layer of the data link layer, the medium access sub layer, deals with this problem. The Network Layer The network layer is concerned with controlling the operation of the subnet. A key design issue is determining how packets are routed from source to destination. Routes can be based on static tables that are wired into the network and rarely changed. They can also be determined at the start of each conversation, for example a terminal session. Finally, they can be highly dynamic, being determined anew for each packet, to reflect the current network load. If too many packets are present in the subnet at the same time, they will get in each others way, forming bottlenecks. The control of such congestion also belongs to the network layer. Since the operators of the subnet may well expect remuneration for their efforts, there is often some accounting function built into the network layer. At the very least, the software must count how many packets or each customer sends characters or bits, to produce billing information. When a packet crosses a national border, with different rates on each side, the accounting can become complicated. When a packet has to travel from one network to another to get to its destination, many problems can arise. The addressing used by the second network may be different from the first one. The second one may not accept the packet at all because it is too large. The protocols may differ, and so on. It is up to the network layer to overcome all these problems to allow heterogeneous networks to be interconnected. In broadcast networks, the routing problem is simple, so the network layer is often thin or even nonexistent. The Transport Layer The basic function of the transport layer is to accept data from the session layer, split it up into smaller units if need be, pass these to the network layer, and ensure that the pieces all arrive correctly at the other end. Furthermore, all this must be done efficiently, and in a way that isolates the upper layers from the inevitable changes in the hardware technology. Under normal conditions, the transport layer creates a distinct network connection for each transport connection required by the session layer. If the transport connection requires a high throughput, however, the transport layer might create multiple network connections, dividing the data among the network connections to improve throughput. On the other hand, if creating or maintaining a network connection is expensive, the transport layer might multiplex several transport connections onto the same network connection to reduce the cost. In all cases, the transport layer is required to make the multiplexing transparent to the session layer. The transport layer also determines what type of service to provide the session layer, and ultimately, the users of the network. The most popular type of transport connection is an error-free point-to-point channel that delivers messages or bytes in the order in which they were sent. However, other possible kinds of transport service are transport of isolated messages with no guarantee about the order of delivery, and broadcasting of messages to multiple destinations. The type of service is determined when the connection is established. The transport layer is a true end-to-end layer, from source to destination, in other words, a program on the source machine carries on a conversation with a similar program on the destination machine, using the message headers and control messages. In the lower layers, the protocols are between each machine and its immediate neighbors, and not by the ultimate source and destination machines, which may be separated by many routers. There is a difference between layers 1 through 3, which are chained, and layers 4 through 7, which are end-to-end. Many hosts are multi-programmed, which implies that multiple connections will be entering and leaving each host. Their needs to be some way to tell which message belong to which connection. The transport header is one place this information can be put. In addition to multiplexing several message streams onto one channel, the transport layer must take care of establishing and deleting connections across the network. This requires some kind of naming mechanism, so that a process on one machine has a way of describing with whom it wishes to converse. There must also be a mechanism to regulate the flow of information, so that a fast host cannot overrun a slow one. Such a mechanism is called flow control and plays a key role in the transport layer (also in other layers). Flow control between hosts is distinct from flow control between routers, although we will later see that similar principles apply to both. The Session Layer The session layer allows users on different machines to establish sessions between them. A session allows ordinary data transport, as does the transport layer, but it also provides enhanced services useful in some applications. A session might be used to allow a user to log into a remote timesharing system or to transfer a file between two machines. One of the services of the session layer is to manage dialogue control. Sessions can allow traffic to go in both directions at the same time, or in only one direction at a time. If traffic can only go one way at a time (analogous to a single railroad track), the session layer can help keep track of whose turn it is. A related session service is token management. For some protocols, it is essential that both sides do not attempt the same operation at the same time. To manage these activities, the session layer provides tokens that can be exchanged. Only the side holding the token may perform the critical operation. Another session service is synchronization. Consider the problems that might occur when trying to do a 2-hour file transfer between two machines with a 1-hour mean time between crashes. After each transfer was aborted, the whole transfer would have to start over again and would probably fail again the next time as well. To eliminate this problem, the session layer provides a way to insert checkpoints into the data stream, so that after a crash, only the data transferred after the last checkpoint have to be repeated. The Presentation Layer The presentation layer performs certain functions that are requested sufficiently often to warrant finding a general solution for them, rather than letting each user solve the problems. In particular, unlike all the lower layers, which are just interested in moving bits reliably from here to there, the presentation layer is concerned with the syntax and semantics of the information transmitted. A typical example of a presentation service is encoding data in a standard agreed upon way. Most user programs do not exchange random binary bit strings. They exchange things such as peoples names, dates, amounts of money, and invoices. These items are represented as character strings, integers, floating-point numbers, and data structures composed of several simpler items. Different computers have different codes for representing character strings, integers, and so on. In order to make it possible for computers with different representations to communicate, the data structures to be exchanged can be defined in an abstract way, along with a standard encoding to be used on the wire. The presentation layer manages these abstract data structures and converts from the representation used inside the computer to the network standard representation and back. The Application Layer The application layer contains a variety of protocols that are commonly needed. For example, there are hundreds of incompatible terminal types in the world. Consider, the plight of a full screen editor that is supposed to work over a network with many different terminal types, each with different screen layouts, escape sequences for inserting and deleting text, involving the cursor, etc. One way to solve this problem is to define an abstract network virtual terminal that editors and other programs can be written to deal with. To handle each terminal type, a piece of software must be written to map the functions of the network virtual terminal onto the real terminal. For example, when the editor moves the virtual terminals cursor to the upper left-hand corner of the screen, this software must issue the proper command sequence to the real terminal to get its cursor there too. All the virtual terminal software is in the application layer. Another application layer function is file transfer. Different file systems have different file naming conventions, different ways of representing text lines, and so on. Transferring a file between two different systems requires handling these and other incompatibilities. This work, too, belongs to the application layer, as do electronic mail, remote job entry, directory lookup, and various other general purpose and special-purpose facilities.

The Mentally Ill in Jail Essay -- essays research papers

The Mentally Ill in Jail The articles inform that more mentally ill people are in jail than in hospitals. According to statistics 159,000 of mentally ill are presently incarcerated in jails and prisons, mostly of crimes committed because they were not being treated. Some of them become violent and may terrorize their families and neighborhoods. Tragically, most of those instances of incarceration are unnecessary. We know what to do, but for economic, legal and ideological reasons, we fail to do it. The deinstitutionalisation of the severely mentally ill in the 60ties qualifies a as one of the largest social experiments in American history. In 1995, there were 558,239 severely mentally ill patients in the nations public psychiatric hospitals. In 1995, the number has been reduced to...

Poetry and Nature Essay

Wordsworth is one among the best five poets in English. He wrote many poems and most of them are best known for its treatment of love for nature. â€Å"The Daffodils†, â€Å"Lines Written in Early Spring†, â€Å"To the Cuckoo†, and â€Å"My Heart Leaps Up† are very few of his poems in which the role of nature is predominant. By the close reading of the poems it is obvious that he is an ardent lover of nature. And he has the quality to heal all his deep sufferings by enjoying nature. And he insists his readers that to live in touch with nature and it will cure all their problems. Through his poems he gave such a healing power to nature. In most of his poems he considered nature as a living personality. He is a very sensitive to all changes occurred in nature. I WANTERED LONELY AS A CLOUD (THE DAFFODILS) His poem â€Å"I Wandered Lonely as a Cloud† is one of the most celebrated poem. In which the poet describes about a time when he wandered like a cloud through vales and hills. From the first line of this poem it is clear that the poet feels lonely at the time of writing this poem. Finally he saw a group of daffodils which are â€Å"fluttering and dancing in the breeze†. This is all about the first stanza of this poem. In its second stanza he started describe about the daffodils. The flowers seemed never ending so he compares it with shining stars in the Milky Way. He assumes that he might see ten thousand daffodils at a glance. This shows that the flowers are countless or large in number. And they are â€Å"tossing their heads and sprightly dance†. Here the poet is depressed internally but he tries to find happiness from his surrounding nature. In third stanza he compares the waves of the lake and daffodils. But he says that daffodils have more â€Å"glee† than the â€Å"sparking†Ã‚  lake. And he says that a poet can’t do anything but enjoying it. Even in his loneliness he feels some happiness inside his mind. He says that â€Å"in such a jocunt company† a poet can only enjoy it nothing more than that. He starred at the scene for a long time and he couldn’t understand what he gained by gazing at it. Here he says that nature has a power to attract any man’s attention even if the man is in depressed mood. In its last stanza he describes about what he gained from this experience. He says whenever he feels â€Å"pensive† or â€Å"vacant† this experience fills happiness in the mind of the poet and he started dancing with that flowers. It shows his change of mood after take a look of those flowers. â€Å"They flash upon that inward eye Which is the bliss of solitude; And then my heart with pleasure fills, And dances with the daffodils.† The dancing daffodils have that much influence in the mind of the poet. This experience was capable to heal the inner sufferings of him. From this poem he tries to teach the reader about the importance of man’s connection with nature. Only nature can give utmost pleasure to man than any material possession. MY HEART LEAPS UP (THE RAINBOW) This poem is one of Wordsworth’s widely accepted poems. In which he depicts about his excitements when he saw a rainbow in the sky. This poem is well known because of its simplicity in theme and its treatment of nature. Through this poem he reveals to his readers that how childishly he keeps enjoying nature. He used to see rainbow in the sky from his childhood itself. Now he is a grown up man but still he didn’t lose his spirit towards nature. In short his love for nature is consistent. We can understand it by referring many of his poems. This poem is started with the line â€Å"My heart leaps up when I behold. A rainbow in the sky:† From the first line itself he started describing his cheerful experience when he saw a rainbow in the sky. According to him there is no age bound in enjoying nature. He used here present, past and future tenses only to denote his spirit of enjoying the nature. â€Å"So  was it when my life began; So is it now I am a man; So be it when I shall grow old,† He says that when he was in his childhood the view of rainbow made the same effect which he feels now, in his manhood. And he wishes to continue like this in his future also. In his mind leading a life without keeping any connection with nature is worse than death. He says that in his future days if he is not capable to enjoy it then â€Å"let me die!†. He can’t think a life without nature because it is everything for him. And through these lines he also shows his consistent love towards nature. His love has same spirit throughout his life. And till his end he wishes to live in nature’s lap. Towards the end of this poem he says that â€Å"The child is father of the man;† which gives a paradoxical meaning here. Commonly we know that man is the father of child. But here he was not talking about its direct meaning. He only means that from the childhood begins manhood. Here the word â€Å"father† means one from whom something begins. The main idea of the poem lies in this line, i.e., the present is the outcome of past and like this future will be the outcome of present. And in its concluding lines he shows his deep desire to live in connection with nature by enjoying all its varieties. â€Å"And I could wish my days to be  Bound each to each by natural piety.† Through these lines he indirectly talks about his immense desire to go back to his childhood. In that age he was very cheerful. Now in his adulthood, because of the bitter experiences of his life, he wishes to attain his childhood once again and he finds that nature is the best mean to achieve it. The themes of â€Å"childhood† and â€Å"nature† are best described through this poem. â€Å"LINES WRITTEN IN EARLY SPRING†: It is a simple, lyric poem. The poet himself said in this poem that he wrote this when he sat under the shade of a group of trees. He was in a relaxing mood at that time and he sat there for a long time by enjoying the music or the sounds from his surroundings. Suddenly the music changes to a melancholy note when he started thinking  about humanity. â€Å"In that sweet mood when pleasant thoughts Bring sad thoughts to the mind.† Personally the poet was in a depressed situation at that time. Because of the French Revolution there were problems concerning poverty and society. Moreover he was not take care by his uncle, who was supposed to take care of him since the death of his father, after his graduation. But when he sat under the trees he felt better and slowly it act like a healing balm of his sufferings. But suddenly things have changed. He says that the beautiful sight of nature is a bridge from human soul to god. According to him natural sights are enough to give a perpetual bliss to his mind. â€Å"To her fair works did Nature link The human soul that through me ran;† Through these lines the poet tries to spiritualize nature. He knows that spiritual life is happier than material life. Now his tiresome heart is in search for eternal pleasure. Nature is a perfect creation of god so worshipping it will also give bliss. But the thought of humanity again started disturbing him. And he thinks pathetically about the treatment given to a man by his fellow beings. â€Å"And much it grieved my heart to think What man has made of man.† From these lines he tries to say that all the sufferings of man are only because of the drifting away from nature. According to him nature is the mother of humans. From there only we get complete compensation from all our sufferings. So he indirectly says that men can’t exist without nature. Then he started describing about the flowers in that place. Primrose, periwinkle like flowers are well grown there. After gazing at them he realized that all the flowers are enjoying all their actions even their breathing. From his surroundings he wish acquire some happiness and thus feel an internal bliss. â€Å"The birds around me hopped and played, Their thoughts I cannot measure: — But the least motion which they made, It seemed a thrill of pleasure Secondly he started looking at the birds around him. They were â€Å"hopped† and â€Å"played† there. Then he says that he was not able to understand their thoughts but even in their small movements poet could feel â€Å"a thrill of pleasure† in them. Poet’s mind is wounded now. But the pleasant picture of the nature changes his mood and brings happiness slowly. In its fourth stanza he started describing about the trees around him. They were all spreading their leaves to breathe the fresh air. But their also he could see only happiness. He came to a realization that nature itself is blissful. All the creatures which are living in connection with nature are all blessed with peace and happiness. In the final stanza he concludes the poem with an important question that is â€Å"what man has made of man?† He became clear about the fact that drifting away from nature is the cause of all tragedies in human life. This realization ache him very harshly. â€Å"Have I not reason to lament What Man has made of Man?† According to him man himself is only responsible for their sufferings. Throughout the poem the pleasure which he describes is something spiritual or divine and the union of man and nature is also the plan of god. Here it is well expressed the poet’s capacity to spiritualize nature. Thus this poem is all about the relationship between man and nature. â€Å"TO THE CUCKOO†: This poem is one of the best poem in which nature is reflected. Throughout this poem the poet thus the speaker addressing a bird cuckoo. Through this poem the poet welcomes the spring season in the most elegant way. He from his childhood noticed that from the beginning of this season nature seems more beautiful with the â€Å"wandering voice† of the bird cuckoo. And in this poem he indirectly depicting about his belief in supernatural elements and he states that this earth is not only for humans but also for animals, birds, supernatural elements like fairies etc. He starts the poem by calling the bird cuckoo as â€Å"a BLITHE New Comer†. He was attracted by its double fold shouting than anything. The bird is not visible to the poet. So in utter confusion he asks the bird that, â€Å"shall I call thee bird, / Or but a wandering voice?† It  also shows his interest to see that bird. In its first stanza he talks about his happiness when he hear the voice of the bird. In his second stanza he describes about when he heard the shouting of the bird cuckoo. When he lied on grass he heard the voice passing through â€Å"hills to hill† but he couldn’t fix the bird and thus the shouting seems to him as a wandering voice. Even he became in confusion that whether the bird is shouting from far away or nearby place. Thus the twofold sound of that bird made him a wanderer. Wordsworth is best known as the poet of eyes and ear. In his third stanza he talks about his pleasure and his experiences after seeing that cuckoo. â€Å"Though babbling only to the Vale, Of Sunshine and of flowers, Thou bringest unto me a tale Of visionary hours.† The valley which was filled with sunshine and flowers seemed more beautiful with the voice of the bird. It gives a feast to his eyes and ears. So it made him to stay there for a long time. It brings happiness to his mind. So whenever he heard its voice his urge to see that bird increases. And in the next stanza he addresses the bird as â€Å"darling of the spring† and he welcomes it to the season. And he says to the bird that the bird is only an invisible thing to him. So he feels that the voice of that bird is something mysteries. Even an unknown sound from nature has profound influence in poet’s mind. That’s why it easily catches the attention of the poet. In its fifth stanza he describes about his childhood. Even in his childhood he wandered a lot to see this bird. He tried to see the bird by following its voice. â€Å"The same whom in my school-boy days I listened to; that Cry  Which made me look a thousand ways In bush, and tree, and sky.† He says that even from his boyhood age he was fully attracted by the catching beauty of nature. In his childhood also he used to listen its music but then  also he didn’t get a chance to see that bird. The bird stays by hiding itself and through its sweet sound it makes the nature more alive and thus it tries to increase its overall beauty. In his childhood he often searched it â€Å"In bush, tree and sky.† Still he keeps searching it with a hope of success. So these lines also show the theme of hope also. He didn’t tire with his thousands of attempt to see that bird. All his failures made him to search more and more. So by observing nature he got a hope for his future. He believes that one day he will meet the owner of that wandering mysterious voice. In its next two stanzas he depicts about his theme of hope and childhood. Even in his manhood also he is wandering for that bird. He has a spark of hope by the shouting of that bird. He keeps an ardent love towards the bird even if he didn’t see that bird yet. And he says that when he lied on the grass and hear the voice, it made a nostalgic effect  to his mind. He started thinking about his â€Å"golden time†, childhood. From the line, â€Å"And listen, till I do beget  That golden time again.†Ã‚  It is obvious that his childhood was full of happiness. That is why he referred it with the word â€Å"golden time†. The music of cuckoo had made this much influence in the mind of the poet. In its final stanza he gives a supernatural power to that bird. He calls it as â€Å"O blessed bird!†. From our childhood itself we heard about the stories of fairies. Fairies are some supernatural elements which help and give happiness to others. So to him the bird cuckoo also like this. It gives intense pleasure to the mind of the people. With its sweet voice it heals the incurable wounds of the mind. In his last stanzas he indirectly depicts about his believe in supernatural elements like fairy. â€Å"O blessed Bird! the earth we pace Again appears to be  An unsubstantial, faery place; That is fit home for Thee!† Through this line he says that this world is not only for humans but also for animals and other super natural elements. In his eyes the cuckoo bird is a  blessed one because it has the power to heal the inner sorrows of men and it fills eternal bliss in to the mind of the humans.

General Daniel Harvey Hill in the Civil War

General Daniel Harvey Hill in the Civil War Daniel Harvey Hill: Early Life Career: Born in the York District of South Carolina on July 21, 1821, Daniel Harvey Hill was the son Solomon and Nancy Hill.   Educated locally, Hill received an appointment to West Point in 1838 and  graduated four years later in the same class as  James Longstreet,  William Rosecrans,  John Pope, and  George Sykes.   Ranked 28th in a class of 56, he accepted a commission in the 1st US Artillery.   With  the outbreak of the  Mexican-American War  four years later, Hill traveled south with  Major General Winfield Scotts army.   During the campaign against Mexico City, he earned a brevet promotion to captain for his performance at the  Battles of Contreras  and  Churubusco.   A brevet to major followed his actions at the  Battle of Chapultepec. Daniel Harvey Hill - Antebellum Years: In 1849, Hill elected to resign his commission and left the 4th US Artillery to accept a teaching post at Washington College in Lexington, VA.   While there, he befriended Thomas J. Jackson who was then serving as a professor at the Virginia Military Institute.   Actively engaged in education over the next decade, Hill also taught at Davidson College before receiving an appointment as superintendent of the North Carolina Military Institute.   In 1857, his ties to Jackson tightened when his friend  married his sisters wife.   Skilled in mathematics, Hill was well-known in the South for his texts on the subject. Daniel Harvey Hill - The Civil War Begins: With the beginning of the Civil War in April 1861, Hill received command of the 1st North Carolina Infantry on May 1.   Dispatched north to the Virginia Peninsula, Hill and his men played a key role in defeating Major General Benjamin Butlers Union forces at the Battle of Big Bethel on June 10.   Promoted to brigadier general the following month, Hill moved through a number of posts in Virginia and North Carolina later that year and into early 1862.   Elevated to major general on March 26, he assumed command of a division in General Joseph E. Johnstons army in Virginia.   As Major General George B. McClellan moved to the Peninsula with the Army of the Potomac in April, Hills men took part in opposing the Union advance at the Siege of Yorktown. Daniel Harvey Hill - Army of Northern Virginia: In late May, Hills division played a central role in the Battle of Seven Pines.   With the ascent of General Robert E. Lee to command of the Army of Northern Virginia, Hill saw action during the Seven Days Battles in late June and early July including Beaver Dam Creek, Gaines Mill, and Malvern Hill.   As Lee moved north following the campaign, Hill and his division received orders to remain in the vicinity of Richmond.   While there, he was tasked with negotiating an agreement for the exchange of prisoners of war. Working with Union Major General John A. Dix, Hill concluded the Dix-Hill Cartel on July 22.   Rejoining Lee following the Confederate victory at Second Manassas, Hill moved north into Maryland. While north of the Potomac, Hill exercised independent command and his men comprised the armys rearguard as it moved north and west.   On September 14, his troops defended Turners and Foxs Gaps during the Battle of South Mountain.   Three days later, Hill performed well at the Battle of Antietam as his men turned back Union assaults against the sunken road.   Following the Confederate defeat, he retreated south with his division serving in Jacksons Second Corps.   On December 13, Hills men saw limited action during the Confederate victory at the Battle of Fredericksburg. Daniel Harvey Hill - Sent West: In April 1863, Hill departed the army to begin recruiting duty in North Carolina.   Following the death of Jackson after the Battle of Chancellorsville a month later, he was irritated when Lee did not appoint him to corps command.   After protecting Richmond from Union efforts, Hill instead received orders to join General Braxton Braggs Army of Tennessee with the provisional rank of lieutenant general.   Taking command of a corps consisting of the divisions of Major Generals Patrick Cleburne and John  C. Breckinridge, he led it effectively at the Battle of Chickamauga that September.   In the wake of the triumph, Hill and several other senior officers openly expressed their unhappiness with Braggs failure to capitalize on the victory.   Visiting the army to resolve the dispute, President Jefferson Davis, a longtime friend of Bragg, found in the commanding generals favor.   When the Army of Tennessee underwent a reorganization, Hill was intentionally left without a comma nd.   In addition, Davis decided not to confirm his promotion his promotion to lieutenant general. Daniel Harvey Hill - Later War: Reduced to major general, Hill served as volunteer aide-de-camp in the  Department of North Carolina and Southern Virginia in 1864.   On January 21, 1865, he assumed command of the  District of Georgia, Department of South Carolina, Georgia, and Florida.   Possessing few resources, he moved north and led a division in Johnstons army during the final weeks of the war.   Taking part in the Battle of Bentonville in late March, he surrendered with the rest of the army at Bennett Place the following month.    Daniel Harvey Hill - Final Years: Settling in Charlotte, NC in 1866, Hill edited a magazine for three years.   Returning to education, he became president of the University of Arkansas in 1877.   Known for his effective administration, he also taught classes in philosophy and political economy.   Resigning in 1884 due to health issues, Hill settled in Georgia.   A year later, he accepted the presidency of the  Georgia Agriculture and Mechanical College.   In this post until August 1889, Hill again stepped down due to ill health.   Dying at Charlotte on September 23, 1889, he was buried at the Davidson College Cemetery. Selected Sources: Civil War: Daniel Harvey HillCMHLC: Daniel Harvey HillNorth Carolina History Project: Daniel Harvey Hill

buy custom Fiscal Policy Alternatives essay

buy custom Fiscal Policy Alternatives essay First of all one need to know what fiscal policy is; what is the need of discussing something that is not known? Fiscal policy is defined as a way by which a government adjusts the level of spending, to monitor or/and influence the economy of the nations they rule or control. It is the sister strategy to a policy known as monetary policy. With these two policies a central bank influences a nation's money supply. What is the use of these two policies? Since fiscal policy and monetary policy are sister strategies, they have a similar use. These two policies are important because they are used in variety of combinations with a goal to direct a country's economic goals. Here, we will take note of how fiscal policy works, why and how it can be monitored and how its implementation can affect people in an economy Before the United States experienced the Great Depression, the government's approach to the economy was by use laissez faire. Following the WWII, it was determined that the government had to take a major role in the economy for the regulation of unemployment, cycles of business, inflation and money cost. By using a mixture of both policies mentioned earlier (depending on political orientations and philosophies of those ruling at a particular time, one policy may dominate over another), governments are able to control economic phenomena.The focus of a country should be infrastructure development which will link many places and create jobs for the large number of unemployed citizens. (Mariger, 1986) Fiscal policy is based on the theories of an economist John Maynard Keynes from Britain. Also known as Keynesian economics, this theory basically states that government can vary the macroeconomic productive levels by either increasing or decreasing the level of taxation and public spending. This influence therefore curbs inflation. Effects of fiscal policies and simulation 1. Simulation and work incentives 2. Simulation and labor productivity 3. Simulation and business investment decisions 4. Simulation and infrastructure development Effects of fiscal policies on the Pattern of demand and supply When demand and supply are at equilibrium, the producers feel that there is a balance between what they produce and what is consumed. This in return will make them produce more goods and services to supply the market, so they can make more income. If the income of the producer was $100 dollars and it increases to $180, this is the effect of simulation. This increase in production also leads to an increase in expenditure, it also leads to an increase in expenditure on goods and service of other industries. Thesecompanies that supply the manufacturers also get to sell more of their goods and services; therefore, they also experience an increase in income. This process continues among all the industries involved; their income and expenditure keeps going up until a new equilibrium between income and expenditure is reached. This in return leads to a new equilibrium between aggregate demand and aggregate supply; this new equilibrium is above the original equilibrium. Alternatively, changes in indirect taxes can have an effect on the pattern of demands of goods and services. We can take an example of cigarettes and alcohol, a research I did. The rising value of these two commodities is designed so it can cause a substitution effect among the consumers, thereby, the demands of the goods reduce. This goods are, therefore, known as de-merit goods. In contrast, the financial subsidy of a government to producers has an effect of reducing the cost of the producers selling price and production cost and thus encourages an expansion of demand. If, for now, we take a look at effects of changes in fiscal policy due to simulation, we will see that it affects a nation positively. What were the growing further and the results? Can the incentive work be affected by changes in income tax?This remains acontroversial subject in the economic literature. Considerthe impact if the basic rate of income tax is increased oran increase in rate of contributions in national insurance. Rise in direct taxhas the effect of reducing post-tax income ofthose in work, because total netincome lowers for each hour of worktaken. This might encourage the individual to work extrahours for the maintenance of his/her target income. Conversely, the effect might be to encourage less work since the higher tax might actas a work disincentive. Of course many workers have little flexibility in the working hours. They will berequired to worka certain number of hours and there will be no alternation in that even there are changes indirect tax rate. The government has introduced a lower starting rate of income taxfor those who earn little income. Thisis designed to providean incentive for people to workextra hours andkeep more of their earnings. What is the impact of an increase in the basic rate of income tax or the rate of national insurance contributions? Rise in direct tax causes the reduction of the post-tax income of working individuals. Who? It is straightforward, for each working hour taken the total net income is lowered. An individual is, therefore, motivated to work extra hours to maintain his or her target income. Conversely, this effect encourages less work because the high tax acts as a disincenntive to work. They at a time are contracted to work for a given period that changes direct tax rates. Governments have introduced lower income taxations for lower income earners. This provides an incentive for people to work for extra and extra hours so that they can keep more of what they earn. Change in income taxes, an increase in income tax may be advantageous to generate revenue for the government, but at the same time, it may be harmful for the tax payers; this is because they may not manage to pay the high taxes that they charged. This may lead to low standards of living to the tax payers; this is because if they pay high taxes, they may not afford the essential things that they need. The government should also increase their expenditure on various sectors that they need to improve to curb the inflation; increase in government expenditure also lowers the interest rates as well as leads to a reduction in taxes. This in return reduces the burden that is passed to consumers as taxes. Middleton (2006) states that in this era of massive inflation the government should not ignore the rising numbers of unemployed; they should consider the Keynesian theory to stabilize the economy Investment in education The government should also spend more on education of the low income earners in the population; this should be geared towards the achievement of a literate population. A population made of literate people is highly productive; this is because everybody is able to contribute towards the growth of the economy. An economy that has a majority of educated population grows in innovation and technology advancement; this is brought by the highly educated population. However, education should not be given priority over infrastructure development; this is because the even if the unemployed population is given education, it cannot get employment opportunities in the short run. How do you apply what you have learnt in the work place? 1. Lowering the cost of goods to increase demands 2. Encourage extra working hours 3. Employ hardworking people. Some of the obstacles policy makers face is deciding how much involvement a government should have on the economy. It is clear that the government is to be involved to a certain extent so that a vibrant economy is attained. The government needs to invest in the most important fiscal policies that will benefit the whole country and lead to economic growth. Examples that simulation has had on the economy include changing the interest rates, investing on infrastructure, and increase on government spending on provision of incentives among others. When the economy has these factors in place, it is able to fight inflation and attain some economic growth. Buy custom Fiscal Policy Alternatives essay

How to Create a Resume When You Switch Jobs Constantly

How to Create a Resume When You Switch Jobs Constantly You job hopped. There’s no shame in that. You surely had your reasons. And even if you didn’t, that period of leapfrogging from one position to another in the span of a few months or years doesn’t have to haunt the rest of your career. Job hopping these days isn’t considered as much of a no-no. Some companies even look out specifically for candidates who seem willing to try new things, gain out-of-the-box experiences, really expand their skill sets to be versatile and multi-faceted. After all, you’ve got a breadth of expertise and a range that few of your fellow job seekers can boast. Use this to your advantage as often as you can- make it a bonus on a resume, not something to hide. Here’s now.Prove Your Know What You’re DoingYour biggest concern is probably appearing reliable enough for the rest of the companies out there to take you seriously. The last thing you want to do is have your otherwise stellar application disregarded (even after a stellar interview) for being a flight risk. There will be hiring managers and employers who be scrutinizing you for this- and plenty of risk-averse HR folks that will go with the steady and sure bet every time. Remember, they’re looking for people who have risen through the ranks- or been promoted at every company they’ve worked for. And that’s hard to do when you’re not around long enough for promotion or review at most of the companies you’ve worked for. They’re biggest worry is of course that you will bail after a few months or a year or two and they will have to scramble to fill your spot.What can you do to keep yourself in the game when multiple-year stints of experience appear to be a prerequisite for hiring? Lots. If you’re applying to a company that isn’t into job hoppers on principle, there are plenty of ways you can tone down the job hopping on your resume and play up the skills you’ve gained in your ch eckered work history (instead of simply itemizing the checkered parts).Make skills the focus.Abandon the traditional chronological format. If you’re far from traditional, doing â€Å"the norm† can  hurt you. Opt instead for a hybrid resume, which crams your chronological work history at the bottom of your resume, and highlights your skillset up front.Pimp out your heading or summary statement by choosing a handful of your best assets and skills to highlight, drawing on your full experience base. List your accomplishments. Show how you’ve excelled. Paint a picture that will convince any hiring manager that you would be an asset to them- purely based on what you can do. You can list the company where you acquired that skill or nailed that achievement in brackets at the end of every bullet. That way, the recruiter sees the companies you’ve worked for and the skills you’ve gained first, before seeing how little time you spent at each.It’s also totally kosher to say you have â€Å"X years experience as Y,† provided you do. They don’t need to know yet that that experience was gathered across five jobs in as many years. What’s important is to emphasize the experience itself. You can spend the interview convincing them that the hopping makes your experience even more valuable as you’ve deployed your expertise in a wider variety of situations and come across a wider range of applications and other ways to prove your mettle.Talk  about what you want  now.Remember that what you want the person reading your resume to take away from it is that you are not a flight risk. Try including a line in your summary statement about how you’re looking for a long-term position with opportunities for growth, or for a position at a company that will allow you to be challenged and grow and help the company to grow as well. Make it clear wherever you left a position involuntarily (unless, of course, you wer e fired)- i.e. if there were layoffs or restructuring, or a company went under. This can show that you didn’t leave every job for a better title or a bigger paycheck and can go a long way towards showing that you aren’t incapable of loyalty.Bonus points if you can show how you made a lasting contribution to the company- even if you weren’t there all that long. If you have a lot of this to boast about, consider including an entire section of your resume dedicated to â€Å"accomplishments,† and making sure to focus this section on ways in which your accomplishments contributed to the company, not just accolades you earned for yourself. The trick is to show you can be a team player and a â€Å"company man† here.Don’t include everything.You don’t have to. If you worked one gig for only a month or two between longer stints- unless that company taught you something or gave you a skill or experience you need to sell yourself for this job, yo u can always leave that one out. It’s also totally fair to omit jobs that aren’t immediately relevant to the job title you’re applying for with this particular resume. Unfortunately, as a job hopper, you’ll have to do even more work than everybody else when tailoring your documents to each position you apply for, but the time and effort you spend tinkering will certainly pay off.Also, feel free to combine jobs into composite jobs. Did you spend a solid 3-5 years doing more or less the same thing, just at different companies? Contracting, perhaps? Freelancing or working in fields where work tends to ebb and flow? No worries! Group them all together under one general job header or composite position title. You did have that solid chunk of experience†¦ it just wasn’t all at one company. No need to be penalized for this.Deal with your gaps.If you have any big gaps in your work history, there are ways around this too. One trick is to eliminate the months from your dates of employment at each company. That way, you won’t have to explain those 2-8 months where you weren’t working- unless it comes up in the interview. But if you have a gap you feel you need to address, just be honest about how you spent that time. Even if you weren’t â€Å"working† or getting paid, you still might have been accumulating valuable skills or experience related to the jobs you are applying for. Any special projects, continuing education, volunteer or community work, consulting, or apprenticeships are relevant and can even score you bonus points.And if you’re just coming back to the workforce after a prolonged absence- for personal, professional, or family reasons- just be honest there too. Don’t feel the need to apologize. You did what was best for you and your family. There is zero shame in that. Keep your attitude positive and focus instead on showing how you’ve kept up-to-date with your industry wh ile you were out of the game. Hint: a good social media and LinkedIn presence with lots of industry engagement can go a long way here. Having a strong personal brand shows that you haven’t just been slacking in your â€Å"time off,† but always striving to be as polished, current, and professional as possible- even when technically unemployed. This can also help you to make a good first impression as a person, not just a chronological list of job titles held.Don’t neglect your cover letter.Perhaps your biggest trick in compensating for job-hopping or work history gaps in your resume is to make sure to accompany your document with a truly kick-ass cover letter. Make sure you stand out from the crowd. Be honest about your situation, but use the space you have to craft a narrative. Show them that they have no reason to fear. You’re no flight risk. You’re just a talented, experienced candidate ready and eager for the right opportunity at the right compa ny to get stuck in and make your biggest contribution yet. Show you’re in it for the long haul by mentioning a few reasons why that company appeals to you so much. Show how you complete each other!The overarching takeaway here is that you need to do a bit of storytelling. Spin your resume and cover letter to take a negative into an overwhelming positive. Make it part of your cachet and your personal brand. Tell a story about yourself that ties all of your disparate and wide-ranging experience together into one neat bundle that screams: hire me. Then head into the interview with the confidence that you are actually a catch, despite whatever fears HR might have given your non-traditional career path. Remember: use the cover letter to finesse the resume.Tweak the resume to sell your strengths so hard that your â€Å"weaknesses† are more difficult to spot. Then spin the whole thing into a convincing tale of you being the perfect fit. Use the interview to answer any remaini ng questions with the true conviction of knowing that what you offer- while perhaps not what they were expecting, at least on paper- is just exactly and absolutely what they need. And go land that job!And remember, you still need to  edit and finetune your resume as you normally would. Here are some additional tips for creating your resume that are absolutely crucial in getting your foot in the door.

Land law Essay Example | Topics and Well Written Essays - 1500 words - 4

Land law - Essay Example If the court issues an order to seize the property of the debtor after the judgment, it is called writ of execution. It must be noted that attachment is a prejudgment remedy either at the time of a lawsuit or immediately after it is filed. However, the final decision is taken by the court. The United Kingdom does not have unique or singular law regarding bankruptcy. England and Wales follow same system whereas Northern Ireland and Scotland have another system of their own. If the given scenario is related to Scotland or Northern Ireland, and if the property is the home owned by Bill, then the section 40 of the 1985 Act will be applicable to the case. Instead, if the system of Wales and Ireland is applicable to the context, Alan will have to rely on the Part IX of the Insolvency Act 1986. At this juncture (as the jurisdiction is not specified) the system of Northern Ireland and Scotland is taken for case analysis. The section 40 of the 1985 Act protects the interests of the debtorâ₠¬â„¢s (here Bill) family and prevents the creditor (here Alan) from selling the debtor’s ‘family home’ without either ‘relevant consent’ or a court order. ... esent or former spouse or civil partner without the debtor, or by the debtor without a spouse or civil partner but with a child of the family† (Insolvency - personal and corporate, n.d.). Hence, if Bill’s property is the family home, Alan needs to comply with the section 40. This section clearly states how the consent can be obtained for the proceeding of the sequestration of a family home. Referring to section 40, if Bill’s spouse, civil partner, or former spouse or civil partner lives in the home (with or without the debtor), it is necessary to obtain the consent of the spouse of civil partner to proceed with the sequestration (Insolvency - personal and corporate). If the debtor lives in the home with a child but without a spouse or civil partner, then the ‘relevant consent’ can be obtained from the debtor. If the ‘relevant consent’ is not obtained from the parties concerned, Alan has to obtain a court order to attach the property of Bi ll (ibid). In this case, it is advisable for Alan to obtain a court order because other options may not be so sensible. B. the property is a tenanted office block Under this case, attachment of property will be a difficult task if the agreement between Bill and the tenant was formed before the agreement made between Alan and Bill. It is the duty of the creditor to make certain that the security offered for the borrowing is free from any liability arising out of issues like tenancy. Hence, if Bill’s office block was tenanted at the time of the agreement between Alan and Bill, Alan cannot attach the property of Bill unless the tenant is willing to vacate the office block. On the other hand, if Bill’s office block was tenanted after the agreement between Bill and Alan was made, Alan may get a court order for the

Strategic Management and Strategic Competitiveness Essay - 10

Strategic Management and Strategic Competitiveness - Essay Example Globalization is a process of increasing proportion of social, economic and cultural activities across the national borders. There were positive and negative impacts of globalization of Coca-Cola Company. Marketing strategies, technology and product differentiation are some of the factors that supported the rapid growth and development of the company globally. Under marketing strategies, the company used popular catchy jingles, and advertising slogans, which had a great impact to the minds and hearts of the people worldwide (Lopez, 2012). The slogans were meant to influence the consumers in remembering the product. The company also customized the product in order to meet needs of the sole markets. Coca-Cola Company also exercised Packaging differentiation, which also had a great impact into various market segments. The impacts of globalization of Coca-Cola Company also had a negative impact in some countries globally. For example, in India, the problems occurred after the company started to exploit recourses and labor in the country. The lands were to be cleared for the establishment of the factories where a number of people got displaced. The agricultural workers were left without a source of income after their lands grabbed by Coca-Cola Company. Many of the farmers committed suicide because they lacked alternatives of earning a living (Rao & Sivaramakrishna, 2008). After the establishment of the factories, the nightmare did not end because the residents were still hired to work in dangerous assembly lines, which caused physical pain and psychological damage as well. The company did not consider age or gender, but hired anybody. Child labors existed, meaning the some of the children did not attend school, which can lead the future generation of India to remain uneducated, hence low chances of stabilizing India. Some of technological factors that have positive impacts to the company include; efficiency of corporations marketing, advertising and

Employee Engagement Coursework Example | Topics and Well Written Essays - 1500 words

Employee Engagement - Coursework Example 6). It refers to the amount of â€Å"discretionary effort† exhibited by the employees at work, in the form of extra time, brainpower or energy (Towers-Perrin, 2003 as cited in Carter, 2010). What it is not employee engagement is â€Å"staff satisfaction surveys† published by staff survey companies, because employees can give a high rating to surveys but do no meaningful work at al (Gable, et al., 2010). It is more about productivity and performance by a staff inspired to go the extra mile, willingly (Elsworth, 2011, p. 6). The T&D editorial staff concurs in their article â€Å"Employee Engagement Correlates to Career Advancement and Training† (T&D, 2011), where it affirms that â€Å"employee engagement needs to be part of the everyday culture of an organization, not addressed only through annual surveys† (p. 21). ... On the other hand, the Partnership for Workplace Mental Health, a project of the American Psychiatric Association (APA), reported in 2009 that only one in every five workers is engaged in their work. Viewed in tandem with the T&D article, then, it appears there has been an improvement in the number of engaged workers, from 20 per cent to 30 per cent of the work force, indicating the effectiveness of government and private sector efforts to encourage employee engagement. On the other hand, the Partnership for Workplace Mental Health, a project of the American Psychiatric Association (APA), reported in 2009 that only one in every five workers is engaged in their work. Certain organization responses were undertaken with the corresponding engagement ratios: Engagement Levels by Organization Responses Action Taken % Engaged Layoffs/downsizing 25% Salary reductions 26% Hiring freeze 27% Salary freeze 28% Reorganization/ restructure 28% Postponement of projects 30% New business venture 37% â€Å"Employee Engagement Report, 2011† by BlessingWhite, cited in T&D, 2011 From the foregoing table, it is apparent that the most radical and severe actions were taken in those companies for which the ration of engaged personnel were lowest; as the ratio increased, the action taken was seen to be more tempered and less drastic, creating less displacement for the business. 2. Terms of reference This body seeks to address the following course requirement: â€Å"Employee Engagement was described by one presenter as having a positive impact on their own Company performance. Your Chief Executive is keen for you to critically review the concept and to find evidence as to whether and how such an impact could be achieved.† (1st question). From the statement, it is

Business Research Methods Assignment Example | Topics and Well Written Essays - 1750 words

Business Research Methods - Assignment Example To capitalize on the consumer demands, the companies and business organizations focus on the process of launching products which help in increasing the value of the brand image developed in the minds of the consumers all over the world. In this case, the focus is on identifying whether new Samsung Note 3 improves the image of the company Samsung Electronics. Three Research Questions and Three Research Objectives In regards to the underlying theme, it has to be stated that the focus is to understand the impact of the new product launched by the company Samsung Electronics has a positive impact on the image of the company, which has a strong brand value and brand identity in the market. The first research questions can be whether the Samsung Note 3 has succeeded in meeting customer expectations. The associated research objective is that this particular research question will help in understanding the success of the products in the global markets. The second research question will be to identify whether the product has provide value for money to the customers all over the world. The underlying research objective is that the value for money concept will help in gathering the information in connection to need as well as desire fulfilment of the global consumers for the newly launched product of Samsung Electronics. The third research question will be whether the consumers of the globe think that the Samsung Note 3 has enhanced the image of the company. The research objective in connection to this is to determine the viewpoints of the global consumers in regards to whether Samsung Note 3 has been successful in adding to the image reputation of the company. Research Philosophy In discussing about research philosophy, light has to be given on positivism, interpretivism, realism and pragmatism. It needs to be stated that positivism has its origins in natural science and forces the belief that the social reality is objective and singular and are not impacted by the inves tigation of the society. Positivism focuses on explaining and measuring the social phenomena while interpretivism has emerged while concentrating on exploring the complex societal needs for developing an interpretive understanding. Subjectivism stresses on the factor of understanding the subjective meaning of the actions of the masses of the society. It is interesting to state that pragmatism is based on the combining of the positivism and interpretivism philosophies and focuses on cancelling out the mutual weaknesses (Piepenburg, 2011, p. 46). Research Approach Research approach can be either deductive or inductive. The deductive research is implemented when the assumption has been an outcome of a deduction from a theoretical base and has been tested in a rigorous fashion with the data collected. Inductive research approach begins with a specific data, which helps in inducing a general theory to connect with the data. The inductive research approach helps to a great extent in disco vering new patterns in the

Global Management Styles Essay Example | Topics and Well Written Essays - 750 words

Global Management Styles - Essay Example The kind of the company I would like to manage is the registered limited company in which the liability of all the members is limited to a number of shares they hold. There are various management policies that the manager of a limited company needs to follow to ensure that the company runs smoothly. In this ISO 9000, certification represents a means of internal communication to customers and other constituents. I will be required to adhere to the ISO 9000 developed framework by constantly referring to the requirements in the operational manual. I will be required to use my skills to ensure that I make proper judgment especially in cases of disagreements. The company requires filing tax returns, and it will be my responsibility to ensure that there is complete compliance. ISO 9000 standards are not for evaluating finished products or the delivered service but assure that the organization has well-documented quality management systems such as written procedures and rules. Policies requ ired by the company include the keeping of the company's records in addition to ensuring that its accounts are true and fair (Mendel, 2006). As the manager the company, managing employees and ensuring that each performs his or her duties perfectly will be of great use. ISO guidelines will be our guiding factor to rationalization or conceptualization logic. Another challenge that I may be faced with is decoupling in which the returns on assets may diverge from their normal pattern of correlation.

Business Forecasting Essay Example | Topics and Well Written Essays - 750 words

Business Forecasting - Essay Example Business forecasting can be done using two methods as covered in this paper. This method of forecasting depends on the market experts and thus short-term predictions are best situated for this method of forecasting. For the method to work and attain the desired goals of the company, then experts must be involved in financial statements so as to predict and rely on measures that can be followed. If the measures outlined by the experts are followed, then short term goals and success will be accomplished (McKinley and Lee, 2005). The only disadvantage of the qualitative method of forecasting is that the management of the companies relies on the opinions of individuals or the experts who estimate the budget and provide the measurable data that is going to be used in the company. For this method to be successful in any organization then it will involve the following aspects. This simply means that the company will have to conduct a market research relating to the kind of products and services the company offers (Adams, 2000). Well carried market research will involve the number of participants in the exercise and thus it will be showing the potential customers who will use the products or services when it is launched. This method involves experts who carry general opinions and then the experts will compile that data so as to forecast on the trend. For example, the company may look at the competitive advantage over other companies, as well as corporate governance among other aspects. Quantitative model do away with human analysis but solely depends on the data. This method of forecasting also involves other variables which are predicted sales, the gross domestic products among others which are predicted for long term goals (Lawrence, 2010). Quantitative model involves the following tools. The approach depends on some indicators like unemployment rate, and the gross domestic product among others in the company. To get the indicator then a comparison and the

Business Research Methods Assignment Example | Topics and Well Written Essays - 1750 words

Business Research Methods - Assignment Example To capitalize on the consumer demands, the companies and business organizations focus on the process of launching products which help in increasing the value of the brand image developed in the minds of the consumers all over the world. In this case, the focus is on identifying whether new Samsung Note 3 improves the image of the company Samsung Electronics. Three Research Questions and Three Research Objectives In regards to the underlying theme, it has to be stated that the focus is to understand the impact of the new product launched by the company Samsung Electronics has a positive impact on the image of the company, which has a strong brand value and brand identity in the market. The first research questions can be whether the Samsung Note 3 has succeeded in meeting customer expectations. The associated research objective is that this particular research question will help in understanding the success of the products in the global markets. The second research question will be to identify whether the product has provide value for money to the customers all over the world. The underlying research objective is that the value for money concept will help in gathering the information in connection to need as well as desire fulfilment of the global consumers for the newly launched product of Samsung Electronics. The third research question will be whether the consumers of the globe think that the Samsung Note 3 has enhanced the image of the company. The research objective in connection to this is to determine the viewpoints of the global consumers in regards to whether Samsung Note 3 has been successful in adding to the image reputation of the company. Research Philosophy In discussing about research philosophy, light has to be given on positivism, interpretivism, realism and pragmatism. It needs to be stated that positivism has its origins in natural science and forces the belief that the social reality is objective and singular and are not impacted by the inves tigation of the society. Positivism focuses on explaining and measuring the social phenomena while interpretivism has emerged while concentrating on exploring the complex societal needs for developing an interpretive understanding. Subjectivism stresses on the factor of understanding the subjective meaning of the actions of the masses of the society. It is interesting to state that pragmatism is based on the combining of the positivism and interpretivism philosophies and focuses on cancelling out the mutual weaknesses (Piepenburg, 2011, p. 46). Research Approach Research approach can be either deductive or inductive. The deductive research is implemented when the assumption has been an outcome of a deduction from a theoretical base and has been tested in a rigorous fashion with the data collected. Inductive research approach begins with a specific data, which helps in inducing a general theory to connect with the data. The inductive research approach helps to a great extent in disco vering new patterns in the

Business Forecasting Essay Example | Topics and Well Written Essays - 750 words

Business Forecasting - Essay Example Business forecasting can be done using two methods as covered in this paper. This method of forecasting depends on the market experts and thus short-term predictions are best situated for this method of forecasting. For the method to work and attain the desired goals of the company, then experts must be involved in financial statements so as to predict and rely on measures that can be followed. If the measures outlined by the experts are followed, then short term goals and success will be accomplished (McKinley and Lee, 2005). The only disadvantage of the qualitative method of forecasting is that the management of the companies relies on the opinions of individuals or the experts who estimate the budget and provide the measurable data that is going to be used in the company. For this method to be successful in any organization then it will involve the following aspects. This simply means that the company will have to conduct a market research relating to the kind of products and services the company offers (Adams, 2000). Well carried market research will involve the number of participants in the exercise and thus it will be showing the potential customers who will use the products or services when it is launched. This method involves experts who carry general opinions and then the experts will compile that data so as to forecast on the trend. For example, the company may look at the competitive advantage over other companies, as well as corporate governance among other aspects. Quantitative model do away with human analysis but solely depends on the data. This method of forecasting also involves other variables which are predicted sales, the gross domestic products among others which are predicted for long term goals (Lawrence, 2010). Quantitative model involves the following tools. The approach depends on some indicators like unemployment rate, and the gross domestic product among others in the company. To get the indicator then a comparison and the

National campaigns Essay Example for Free

National campaigns Essay Walker Crisps control the largest part of the crisps market in the United Kingdom, but lost significant market share three years ago when consumers began turning to other forms of snack. Furthermore, as the populace is made increasingly aware of the poor nutrition of some snack foods, the high salt content, and high fat content, they appear to be turning away from brands perceived as less healthy. Unfortunately, despite a revamping of products in 2006, most crisps products are viewed as less healthy and nutritious than alternatives such as cereal bars. National campaigns designed to improve the quality of school lunches were effective at turning parents away from crisps as a lunchbox staple and adult health campaign have lead people to consider other snack options including fruits, nuts, yogurt and cereal bars. In addition, there is some indication that a declining birth rate has also negatively impacted demand for crisps as they tend to be most popular among the males in their teens and early twenties. Older and more affluent snackers choose other options including specialty, private label crisps, corn-based snacks and gourmet crisps with exotic flavors. It also seems clear from evidenced reported by Mintel analysis of the snack food market that there are some areas in which crisps cannot compete, as some consumers, particularly women seem attached to chocolate and sweet biscuits as a preferred indulgent snack. And, there is a marketing nightmare brewing. While crisps must shed their image as fatty, over-salted snacks with no nutritional value if they are to maintain their market share in a health-conscious environment, evidence suggests that men in particular do not want to eat something labeled as â€Å"diet† or â€Å"healthy†. The key appears to be a serious media campaign to change the way people think about crisps. Evidence suggestions that the three trends most likely to impact the crisps market are: a desire to purchase healthier snacks, a desire for classier snacks, and a desire to eliminate snacking in general. The Move toward Healthier Snacks The evidence is clear that the trend in snacking is to find healthier alternatives. Walker crisps was able to regain some of its lost market share in 2006 with the introduction and promotion of healthier, â€Å"baked† varieties, but still faces an uphill battle. In a recent poll, nearly half of the consumers questioned said they would be willing to spend more to be able to buy foods that were free from chemical additives (Mintel, 2007). Since many so-called â€Å"diet† foods are laden with chemicals ranging from preservatives to artificial sweeteners, this may be a market niche that Walkers could exploit with an all-natural crisp. However, it will take a serious marketing campaign to educate consumers about the â€Å"dangers’ hidden in other snack foods. Mintel’s analysis of Walkers marketing expenditures over the last three years has indicated that they have begun to see the value of print advertising that explains the benefits of their newer, â€Å"healthier† product lines. However, it seems likely that Walkers will have to consider a new multimedia advertising campaign that redirects the way people think about crisps. A strict marketing campaign that shows crisp consumption as part of a healthy diet could also help the company retain market share. Currently, consumers are increasingly turning to other snack options in the belief that they are healthier than crisps. It might be advantageous to do a head to head comparison between crisps and several other snacks demonstrating the relative fat content, calories and other nutritional information. For example, the Mintel study showed that 23 percent of consumers snack on cereal bars, often in the belief that they are a healthy sack. However, reading a product label makes it clear that the average cereal bar has as many calories and carbohydrates as a bag of baked crisps. Walkers also needs to continue with current advertising campaigns which explain the change in oils used to create the crisps and the reduction in salt. All of these combined attacks on accepted nutritional ideas can help to recreate crisps in the minds of the consumer. Furthermore, Mintel analysis shows that consumers are less likely to buy branded products or healthy products when buying for use in entertaining. As part of their overall health campaign, Walkers might want to consider an advertising campaign similar to the ones used by American beer companies. â€Å"Friends don’t let friends drink bad beer† could become something along the lines of â€Å"Show your friends you have great taste, buy walker crisps. † Though the concept is a bit loose, it could be refined and would likely results in increased sales for Walkers. The Move to Classier Snacks Another interesting trend within snack food is the move toward hand-cooked or gourmet crisps. These premium brands tend to be smaller manufacturers instead of multinational corporations like Walkers, which is a division of PepsiCo. These brands are gaining in popularity among more affluent, educated consumers. They have shown a preference for exotic flavors like â€Å"Thai sweet chili† and sea salt and malt vinegar instead of the standard crisps (Mintel, 2007). To that end, it is in the best interest of Walkers to continue to expand their line of premium crisps and to develop new flavors that are likely to appeal to consumers. Within this market, it is also important to appeal to the health conscious consumer, so any effort that can be made to create these new flavors using infused oils and natural spices instead of something cooked up with chemicals is a plus (Mintel, 2007). These consumers are more educated and therefore more likely to be well-informed about the products that they are putting into their bodies. These consumers are in many ways the perfect target for an educational advertising campaign which asks why they are depriving themselves of the textures and flavors they love just so that they can eat a cereal bar that tastes like cardboard. This is also a good market to explore because this demographic is less concerned about the price and more concerned about giving themselves a special treat. Often, hey view everything they eat, drink and wear as a form of status symbol and Walkers would do well to establish their premiums brands within this niche. An advertising campaign that reminds consumers that doing something nice for themselves should also taste good would play well to this demographic. The Move Away from Snacking As part of a health-consciousness campaign, citizens of the United Kingdom are being taught that snacking between meals is leading to the Britain’s obesity problem and should be cut out (Mintel, 2007). According to the Mintel poll, fewer people every year admit to eating between meals. While this may be a factor of people not admitting to themselves what their true behavior patterns are, it can mean that they are not planning ahead for snacking and not purchasing traditional snack foods like crisps. One of the best ways to deal with this would be another form of reeducation for the populace. Though dietary requirements are in an ever-changing state of flux as science learns more and more about how the body works, many diets argue that five or six small meals a day maintain blood sugar levels better than the traditional three meals a day. So, even if the addition is simply mid-morning and afternoon tea, Walkers and other snack providers need to change the way the United Kingdom thinks about snacks. Again, the goal is not to have crisps replace full meals like breakfast, but crisps with tea might be a marketing ploy that Walkers could successfully market especially in terms of their premium, exotic brands. Acknowledging that they are competing with scones and sweet biscuits and everything else for every moment the consumer chooses a snack is imperative to Walkers efforts to maintain their market share. Conclusions The simple truth is that snack foods are facing an increased amount of competition every day with more and more companies looking for alternatives to the standard potato crisp. Therefore, companies which rely on crisps as a major segment of their brand identity must find new ways to market and appeal to consumers. Since we have established that current buying behavior seems to be based on perceived nutritional value, perceived class and the perception that snacking makes you fat, an aggressive marketing campaign designed to challenge these notions and change them is necessary. Walks must change the perception of crisps as an unhealthy waste of calories and a blase snack. They must jazz it up and create a desire for people to incorporate crisps into their daily diet. Otherwise, they will continue to watch their market share slip away. WORKS CITED â€Å"Crisps and Snacks†, Mintel Reports, May, 2007.

Revenue Recognition under US GAAP and IFRS

Revenue Recognition under US GAAP and IFRS International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) are working together to provide a single revenue recognition model that can be applied to a wide range of industries and transaction types. US GAAP currently has many industry-specific requirements that are not always consistent with each other. Keywords: revenue recognition, IASB, FASB, contracts The topic of the research is Revenue Recognition under US GAAP and IFRS. Revenue is the largest item in financial statements, and issues involving revenue recognition are among the most important and difficult that standard setters and accountants face. Revenue  recognition requirements in U.S. GAAP are different from those in IFRSs and both are considered in need of improvement. U.S. GAAP comprises broad revenue recognition concepts and numerous industry or transaction-specific requirements that can result in different accounting for economically similar transactions. Although, IFRSs contain less guidance on revenue recognition, its two main standards IAS 18 Revenue and IAS 11 Construction Contracts can be difficult to understand and apply beyond simple transactions. Also, they lack guidance on important topics such as revenue recognition for multiple-element arrangements. Reporting inconsistencies in this accounting area arise because there are no comprehensive accounting standards covering revenue recognition. Several authoritative accounting pronouncements have addressed detailed, industry-specific revenue recognition issues which caused practitioners to use standards in situations for which they were not intended. As a result, in 2002, the FASB added revenue recognition to its project agenda. In accounting, revenue recognition refers to the point when one is able to record a sale in the financial statements. Years ago, the sale was made and then an invoice was issued. Now, products are sold with added services, TVs are being sold with long term warranties, mobile phone contracts sold with a free phone, tickets sold for concerts which will not occur for a number of months, and software sold with free upgrades. International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) (collectively, the board) are working together to provide a single revenue recognition model that can be applied to a wide range of industries and transaction types. U. S. GAAP currently has many industry-specific requirements that are not always consistent with each other. The boards intend to improve current revenue recognition guidance by: Enhancing consistency and comparability. Simplify U. S. GAAP. Currently, there are more than 100 revenue recognition standards in U.S. GAAP. Many of these standards are industry-specific, and some provide conflicting guidance. Providing guidance lacking in IFRS. The two main IFRS revenue recognition standards are vague, inconsistent, and difficult to apply to complex transactions, IASB and FASB published a joint discussion paper, Preliminary Views on Revenue Recognition in Contracts with Customers, in December 2008 that proposed a single revenue recognition model built on the principle that an entity should recognize revenue when it satisfies its performance obligation in a contract by transferring goods and services to a customer. This principle is similar to many existing requirements. A contract is defined as an agreement between two or more parties that creates enforceable obligations, and may consist of either explicit or implicit arrangements. However, IASB and FASB think that clarifying the principle and applying it consistently to all contracts with customers will improve the comparability and understandability of revenue for users of financial statements. The Discussion Paper sought comments on the Boards preliminary views on a single asset and liability based revenue recognition model that they believe will improve financial reporting under U. S. GAA P and IFRS by (Ernest Young, 2009): Providing clearer guidance on when an entity should recognize revenue. Reducing the number of standards which entities have to refer to in determination of revenue. Establishing principles that will result in entities reporting revenue more consistently for similar contracts regardless of the industry in which an entity operates. In September 2002, the IASB and FASB announced plans to achieve convergence in a document referred to as the Norwalk Agreement which called for detailed differences to be removed rapidly and then other differences gradually. In 2007, the Securities and Exchange Commission (SEC) accepted the plan to apply IFRS to the statements filed with the SEC in 2008. According to Mintz (2008), the SEC detailed a road map for the adoption of IFRS that would monitor progress until 2011, when the commission will consider requiring U. S. public companies to file their financial statements using IFRS. The road map includes a potential phased transition over three years, beginning with large accelerated filers in 2014 and then nonaccelerated filers starting in 2016. The research will be done using secondary data collection from Google, Google scholar, ProQuest, discussion papers, and other academia databases. According to Dohrer (2009), U.S. GAAP revenue literature is built on principles that are similar to those in IFRS. However, U.S.GAAP has industry industry-specific revenue recognition literature, such as that for the software industry, which is limited under IFRS. U.S. also includes more detailed implementation guidance. The problem for this research is to find a single asset and liability based revenue recognition model to improve financial reporting within both U. S. GAAP and IFRS. The researcher will seek to answer the following research questions: 1. How does realizability affects the measurements of rights? How is performance obligations identified? When will a customer control the asset? Recognition under U.S. GAAP specifies that revenue should not be recognized until the revenue is either realized or realizable, and earned. Preparers, users, and auditors of financial reports have struggles with issues surrounding the timing of revenue recognition. This has led to fraudulent entries. In 1999, a report by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission reported that more than one-half of financial reporting frauds studied from 1987 to 1997 involved overstating revenue. In response to the COSO report, the SEC issued SAB 101, Revenue Recognition in Financial Statements. This bulletin summarized applying revenue recognition principles to specific conditions (Stout and Baxendale, 2006). According to GAAP, revenue is realizable and earned when all of the following criteria are met. Persuasive evidence of an arrangement exists. Delivery has occurred or services have been rendered. The sellers price to the buyer is fixed or determinable. It is reasonably assured that payment will be collected. According to RevenueRecognition.com (2006), regardless of the companys size, ownership structure, or what systems it has in place, having a written revenue policy is essential to accurate revenue reporting. The policy should govern how contracts are written, how orders are booked, define the revenue accounting workflow, as well as how journal entries are made as revenue is managed through the finance department. Revenue recognition in IFRS is contained primarily within two standards: International Accounting Standard (IAS) 18 Revenue, which applies to the sales of goods, rendering of services, and the use of company assets by others yielding interest, royalties and dividends. IAS 11 Construction Contracts, which prescribe the accounting treatment of revenues and cost associated with construction contracts. These standards are that revenue is recognized when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably. This occurs when the earnings process is substantially complete and is realized or realizable and earned. The Discussion Papers stated that the proposed model should not significantly change the accounting for many arrangements from the current practices under IFRS. Under IFRS, revenue is usually recognized when the risks and rewards associated with the goods or services have been transferred to the customer. Delivery is deemed to have occurred when the customer takes title to a good, indicating that the risks and rewards of ownership have passed to the customer. RevenueRecognition.com surveyed senior financial executives from 515 companies about the Discussion Paper. RevenueRecognition.com worked with staff members from the FASB and IASB revenue recognition project to create an internet survey based on the key questions raised in the proposal. The survey was conducted in April 2009. More than 75% of respondents were senior finance executives including CFOs and Controllers. The key findings were that 54% of the respondents agreed or strongly agreed that a contract-based approach to revenue recognition would clarify the earnings process. And 66% said there would be little or no difference in the timing of their revenue recognition if delivery is defined as the transfer of control over good and services. Also, 70% agreed or strongly agreed that the Boards definition of a performance obligation as an accounting unit would help them identify components more consistently than existing practice. The history of difficult with revenue recognition in the corporate sector is full with instances of fraud. A COSO report, Fraudulent Financial Reporting 1987-1997: An Analysis of U. S. Public Companies reported that half of frauds involved overstated revenue. Online business-to-business transactions have led to questions about the validity of reported revenue. Past revenue recognition has involved fraudulently setting aside inventory not actually sold. Also, practices include written agreement for sales that are not signed by both parties because the seller would recognize revenue with only the verbal acknowledgment which is no longer permits. Auditors focus on revenue recognition overstatement in financial statements. Recommendations for improving revenue recognition are the following: The person recording or auditing revenue should have a strong knowledge of U. S. GAAP for revenue recognition. The audit committee should be aware of issues and make appropriate inquires. All relevant individuals should be knowledge about recent revenue recognition guidelines, including SAB 101 and EITF 99-17 and 99-19. In conclusion, International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) are working to provide a single revenue recognition model that will be applied to a wide range of industries and transaction types. Revenue recognition requirements in U.S. GAAP are different from those in IFRSs and both are considered in need of improvement. Recognition under U.S. GAAP specifies that revenue should not be recognized until the revenue is either realized or realizable, and earned. Under IFRS, revenue is usually recognized when the risks and rewards associated with the goods or services have been transferred to the customer.