The Desert Biome essays

The Desert Biome essays The desert is a biome or as a life zone, for example another biome would be tundra. The desert in western United States in caused by the coastal ranges and the gigantic Sierras in California. These mountains cause the clouds to rain and by the time they reach the other side, there is little or no moisture left in them. That is why deserts are so cold. The desert is a very amazing place. In a place that most people would believe to inhospitable, life blossoms. Each animal and plant has adapted to survive in the hot desert. For example: The roadrunner, which is in the cuckoo family, is a consumer of the desert; it runs instead of flying, it is an omnivore, with reptiles and insects forming much of its diet. The Saguaro cactus, a producer, is the king of cactuses. It can reach a height of about 40 feet. It is home to many animals from an owl to bobcats perch while in danger. These cactus are build for the desert because of their tough skin and their advanced system for storing water. A desert tortoise, a consumer, eats plants and converts them to water and food. This is a good feature for a desert living creature. The tortoise during mating season fights with another male. The first to go upside down, loses and could even die if he does not turn right side up. The bullies of the desert are the pigs, or to be exact, the peccary and javelin. These pigs have a mean attitude and a ruthless set of teeth. They will practically eat anything. Even insects and spiders live in the desert. The tarantula that lives in the desert lives in a hole on the ground, an food that comes by it attacks and kills it with its venomous bite. The millipedes from your backyard live in the desert too. These insects have over 1000 legs and they produce an odor that hampers any tarantulas attempt to eat it. The kangaroo rat is an amazing little mammal. They are consumers and during the time, the plants are nice, they stuff their...

Passionate and Impassioned

Passionate and Impassioned Passionate and Impassioned Passionate and Impassioned By Maeve Maddox A reader wonders about the words passionate and impassioned: Do they mean the same thing? If not, when should you use one and not the other? The word passion derives from a Latin verb that means â€Å"to suffer† or â€Å"to undergo.† One use of the noun is to name the sufferings of Jesus. For example, a â€Å"passion play† is a performance that reenacts the arrest and death of Jesus. The title of Dreyer’s play about the trial of Joan of Arc is called The Passion of Joan of Arc in reference to her sufferings, which the filmmaker felt paralleled the sufferings of Christ. Another sense of passion is â€Å"strong emotion.† It can refer to sexual passion or to a strong emotion like anger or indignation. A passionate person is readily swayed by emotions. In such expressions as â€Å"a passionate kiss† and â€Å"a passionate embrace,† the connotation is usually sexual. Someone swayed by strong feelings about some nonsexual purpose might be described as â€Å"a passionate reformer,† or â€Å"a passionate preacher.† Sports enthusiasts are said to be â€Å"passionate about football.† Although the words are mostly synonymous, impassioned perhaps has the connotation of strong feeling rooted in conviction. Here are some recent examples of both adjectives as used on the Web: The actor  then applied to the Grand Duke, and the latter, a  passionate lover  of  dogs, signified his desire that the request be granted. Part II explores the ways that prosecutorial  passion  might affect  plea. Because marriage is for the rest of my life, I think it will be more enjoyable if I married a person who is like a friend, as opposed to marrying for passionate love. WVU Womens Basketball Carey wants  passionate effort  against Oklahoma Freida Pinto Gave An Impassioned Feminist Speech Every Woman And Man Needs To Hear Impassioned crowds protest Ferguson decision in Boston Synonyms for passionate when the context is sexual: amorous ardent loving sexy sensual erotic lustful Synonyms for passionate in other contexts: intense emotional fervent vehement heated spirited energetic frenzied fiery wild violent Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:Comparative Forms of AdjectivesEmpathy "With" or Empathy "For"?What Is the Meaning of "Hack?"

Project management week4 Essay Example | Topics and Well Written Essays - 250 words

Project management week4 - Essay Example Perhaps the most important element of a communication plan is the audience, which receives and responds effectively to the message conveyed (Pritchard, 2014).   According to Taylor and Dow (2013), some critical audiences must be involved in effective communications plan in order for the message to gain wide acceptance. Pritchard (2014) states that the audiences vary greatly and they may include the project sponsor who is the main audience, professional groups, opinion leaders, employees, media, local community, and government. All the audiences differ greatly in opinion and they may respond variedly depending on their mood and the nature of the message in the communication plan (Ramsing, 2009). Essentially, the project sponsor, media, and the local community are the major stakeholders that will especially receive the full communication (Taylor & Dow, 2013). When it comes to the information that the audience will receive the project sponsor is entitled to full information including the confidential information while the local community ought to receive partially classified information (Tennyson & Ray, 2005). On the other hand, the media must only receive the general information to protect the project secrets. Concerning all the information, the communication plan will consist of verbal, written, and audio-visual information (Pritchard, 2014). It will apply to all the three groups of audiences, as comprehensively understand the info being communicated (Pritchard, 2014). The frequency with which the information will be shared will depend on the prevailing circumstances, as it will not be possible to gather all the stakeholders at once. Therefore, the project sponsor will receive the full copy of the communication plan while the public and the media will be kept updated daily (Ramsing, 2009). If the audiences do not receive the message effectively, then they will be separated into groups so that each group receives more attention

Downturn of Health Maintainance Organization Term Paper

Downturn of Health Maintainance Organization - Term Paper Example However, they failed to contain costs and customers. With a decrease in services offered, HMOs are chosen only when no alternative is available. Moreover, only non – profit and independent HMOs fare due to lower premiums they offer to employees. Saturation of markets has increased competition among HMOs. State actions failed to restrain HMOs. Despite legislation and ombudsman offices protecting customers, premiums increased in the 2000’s, while quality remained limited. Physicians, as a result, have been leaving HMOs as well. Solutions need to focus on quality and profits. Involvement of specialists in prevention would assist patients with disabilities better. Autonomy of physicians, even if at the cost of their salary, needs to be increased. Administrative costs need to be decreased. Rising costs due to improved medical technology, aging population, and increased coverage led to a need for cost containment (Simonet, 2007, 356). The Health Maintenance Organization (HMO) Act was passed in 1973 and it granted monetary advantages to HMOs (Simonet, 2007, p. 357). Managed care has since then become a dominant form of healthcare provision in the United States. By 1996, around 100 million Americans were enrolled in managed care (Grabois & Young, 2001, p.13). In 1987, only 11 percent Americans were enrolled in HMOs (Schulz, Scheckler, Girard & Barker, 1990, p.44). Growth rates of HMO coverage in the 1990’s stood at 10 percent (Simonet, 2007, p.573). In 2007, around 87 million persons were enrolled in some kind of an HMO (Simonet, 2007, p.573). HMOs decreased a rise in healthcare costs by 44 percent, but largely due to a decrease in quality and scope of services offered (Simonet, 2007, p.359).

ICT and an Adult in Education Essay Example for Free

ICT and an Adult in Education Essay Mr Williams is a teacher at my school, he teaches ICT and Business Studies at KS3, ICT at KS4, Form Tutor, Production, Collection and Collation of Reports for the whole of my school. He produces information on students and for staff to help in teaching and learning, he also produces statistics for staff, senior staff, LEA and DFES. He also produces information to do with effort grades ad target setting information. So he uses a lot of technology, this includes; * PCs on a Network * Apple Macs on a Network * Internet via 10MB broadband * E-mail * Laptop also on Network * Digital Video Camera * Digital Still Camera * Digital LCD Projector * Palm m515 PDA * Wireless Notebooks Window/MAC OS * USB Memory sticks * Data Logging Hardware * Control hardware/software * Fax * Also available Interactive Whiteboard Mr Williams is a teacher of I. C.T and business studies at Key Stage 3, teacher of I.C.T at Key Stage 4, Production, collection and collation of Reports for the whole school, effort grades and target setting information he produces also. He produces of information on students for staff to use which will help in teaching and learning. He has achieved the Electronic registration system for the whole school within 12 months for people to use and view. He performs general backup for staff using RM software, he also performs General Network Administration which is adding new pupils and staff users. He gives advice on purchasing new equipment for the whole school and departments. He selects, purchases and setups laptops for teachers using E-Learning. Mr Williams analyses exam results so senior staff and heads of years or departments so they are aware of achievement compared to the expected results. Staff are also able to view these results so they can be aware of performance issues. Subject staffs, heads of years and de partments, senior staff and form tutors are also able to access these results, grades and comments. Extra software is available which will help staff by using the system that was introduced by Mr Williams, (software produced using Microsoft Visual Basic). The RM Network The RM network system allows Mr Williams to access the information on students and is able to update it if needed such as if the student changes address or phone numbers. Mr Howells can now, after Mr Williams has set the network up, can get access to LEA Management Information System and the school records. Data bases are creates to hold student information on staffs users names or folders on their laptops. Mr Williams has also enabled access from home, using the internet and school passwords. He has also updates the Pupil Achievement Tracker software which allows staff to store progress of students within classes or year group. The RM connect system enables Mr Williams and two other members of staff, who are supervisor users, to access students work areas to solve problems and to check appropriate use of programmes and internet. The E-mail system is also filtered so inappropriate E-mails are redirected and staff are able to view them, the access of websites with inappropriate langua ge or content such as pictures, Mr Williams and the other two members can check. The RM system is set up to allows staff to open Read only documents so they can give students access to related subjects. Mr Williams uses this for providing information, revision materials, coursework guides and modelling situations and simulation materials. Also used is a Virtual CDROM software and a multimedia server this allows staff and students to access CDROM images, such as the Applied ICT On-Line course used in years 9, 10 and 11. Digital Multimedia Technology Mr Williams also uses digital multimedia technology to help provide teaching and learning resources. Mr Williams used a digital camcorder, a still camcorder and Video editing software on Apple computers on a programme called IMovie and Windows, Microsoft Movie Maker2 to interview staff in local company. The final video clips were used on Matchware Mediator, which helped him to produce a series of web pages which students now use for their coursework tasks. Digital LCD Projector Mr Williams uses a digital LCD projector to allow students to use and interact with progressing work. Either Mr Williams or a Student will control the PC being used in the demonstration or teaching session. Mr Williams also uses this technology with teachers on Inset days for staff. School Internet Network Mr Williams uses the internet the school provides for teaching and learning and links on the school system. The internet is used for research for topics and to help Mr Williams keep up to date with the education and subjects. Students and staff use the school e-mail system to communicate or send work for marking or that has been marked via E-mail. Mr Williams can view students progress on GCSE grades by using created databases in DataPower which stores coursework marks, comments and examination marks. Formulae is used to estimate the final grade the student may be given to the student, he can do this by using board supplied information. This information is shared with students and used to report back to parents. Virtual Learning Mr Williams has helped in the introduction of a Virtual Learning Environment (VLE). The VLE allows students to upload web pages to the school system and also as a secure data and information storage area for students work. PDA Mr Williams uses PDA in school; this holds a lot of useful information such as Diary information, pupil performance information, examples of E-book for future reference by students in the school. Software and information can be beamed using Infra Red technology to members of staff or to certain Infra-Red equipped printers in the school. USB Stick Mr Williams has introduced the use of USB stick technology which enables transport of large amounts of data in a compact secure form (32 or 128 Mb at present). Data Logging and Control Hardware Mr Williams uses Data Logging and Control hardware in teaching and provides INSET days for ICT and Science staff, these days are needed to improve the quality of teach Wireless Mr Williams uses the wireless (55Mb) notebooks with students in school and with adult learners to allow them to experience new technology. The advantages are obvious, a lot more space recommended for each machine, extra infra form is required, (Wireless access points can be plugged into network sockets, for easy movement), students can also work in groups in a more adjustable way. The School Network The School Network System enables Mr Williams to access information on students or necessary by students or staff anywhere in the school. Software He uses a lot of software such as Microsoft Word Access, Microsoft Excel, Microsoft PowerPoint, Microsoft Publisher, DataPower 2, Macromedia dreamweaver, Macromedia Fireworks, Macromedia Flash, Macromedia Freehand, Adobe Acrobat, Adobe Photoshop, Pupil Achievement Tracker (PAT), IMovie, Microsoft Movie Maker 2, QuickTime Pro, Microsoft Visual Basic, Internet Explorer, EasyMail and Outlook Express. Hardware and Network, Windows Desktop PCs, Windows Laptop, Apple IBooks (wireless) Apple G4 desktops, Apple Network using MACOS Xserver, RM Connect network using 5 NT4 servers and a multimedia server, Fibre Optic spine connecting four cabinets which contain Hubs and Switches, 100Mb Ethernet to the desktop, 10Mb Broadband Internet access with RM SmartCache technology, Palm m515 PDA using IR and USB technologies for transferring data. He also uses a Promethean Interactive Whiteboard, Sony digital video camera, Canon digital video camera, Sony digital still camera, Canon digital still camera. The Internet Mr Williams uses the internet for research, if he did not have the internet he would have to get information from textbooks, and use more textbooks during lessons while he teaches. If he had to do this it would be expensive. If he was not able to have access to the internet it would mean he would have to photocopy from books so he would have to arrange time before and after lessons to photocopy the information needed. To do this more money is needed to be spent and more time would be needed, so other jobs will not be able to be completed as time would be wasted on photocopying. As Mr Williams will always be up to date with resources as he uses the internet. Mr Williams also uses the internet to buy gifts for friends and family, such as buying tickets fro the cinema or theatre, with his friends and family. He likes using the internet to but gifts as he gets an online discount, that isnt available in the shops and by using the internet he doesnt have to waste time waiting in queues. Al though there is a disadvantage about purchasing online as he doesnt always get to see all the objects in the shop, and he also has to pay for delivery, but that works out the same as the amount of money he would of spent driving to the shop and parking. The PDA The PDA had several facilities this means Mr Williams will have all the information he needs for the day. If he didnt have this piece of technology Mr Williams wouldnt be able to travel around school to see students and teachers as he would have to carry lots of papers with him if he didnt have this technology. Sometimes he is not able to take his laptop into meetings but with this programme he is able to save work to his area, this is handy as he will never loose his work or information, like he would if he had to carry paper around with him. The PDA has facilities which a useful to Mr Williams, such as alarms and a diary, this meets his needs as he is never late to an appointment or meeting and never misses a private party or function, like a family members of friends birthday party. Digital Camcorder He uses a digital camcorder to create applications for his students ICT classes. This allows Mr Williams to download the resources directly to the system. Mr Williams can now uses student friendly resources in his teaching schedules, enriching and improving the experience of his students education. Memory Stick Mr Williams uses a memory stick which allows him to be more resourceful and more flexible in his job. This means Mr Williams can hold data on and be able to transport it around school easily. As he can store more work it means he can do more work at home in his own time in the evenings and at the weekend. This means Mr Williams can now spend more time at home as before he had a memory stick he would have had to spend more time at school, which before he felt he was missing out on his family life. Notebook Dell D810 He uses a Notebook Dell D810, this means he now has more freedom than he used too. Before he had this laptop it meant that he had to sit at a desktop, which is usually in a classroom, and could not get much work finished. This programme means that he can move around during school, as long as it has a wireless connection to the network, having this means he can complete all of his work. Microsoft Word This Microsoft programme can give Mr Williams a variety of options and facilities. One of the facilities is mail merge is useful for producing reports for students. If Mr Williams did not have this option of using Microsoft Word, it would take him an awful long time to add addresss and reports for students. The word processing software also checks his spelling and grammar so it looks professional and correct. Power Point is also used by Mr Williams to create presentations for students. Having this programme allows students how to create different fun pieces or work. E-Mail Mr Williams uses E-mail for school and his social life he uses this so he can send work to and from home, also he can sends work to students via e-mail, with suggestions on how to improve their work. He also uses this to communicate with his family and friends to arrange events in his social life. He likes e-mail because he knows that when he sent an e-mail, it will be viewed by the person he has sent it to, when they open their inbox. This therefore means he can communicate. This means he can communicate with anyone when he is on his computer and isnt near a phone. Doing this means he doesnt have to wait until the person turns on their phone or leaves a message or is at home. Mr Williams feels that when he leaves a message on a phone, he doesnt feel he can communicate properly. He knows that if he sends an e-mail, all of the necessary information will be displayed once read. Network System Mr Williams is able to access information anywhere in the school. This means that he can complete his work anywhere and any time, when he has spare time.

Feminism and Modern Feminist Theory Essay -- Feminist Theory Essays

Feminism is a body of social theory and political movement primarily based on and motivated by the experiences of women. While generally providing a critique of social relations, many proponents of feminism also focus on analyzing gender inequality and the promotion of women's rights, interests, and issues. Feminist theory aims to understand the nature of gender inequality and focuses on gender politics, power relations and sexuality. Feminist political activism campaigns on issues such as reproductive rights, domestic violence, maternity leave, equal pay, sexual harassment, discrimination and sexual violence. Themes explored in feminism include discrimination, stereotyping, objectification, sexual objectification, oppression and patriarchy. While generally providing a critique of social relations, many proponents of feminism also focus on analyzing gender inequality and the promotion of women's rights, interests, and issues. Modern feminist theory has been extensively criticized as being predominantly, but not exclusively, associated with western middle class academia. Feminist activism, however, is a grass roots movement which crosses class and race boundaries Feminism is not a single ideology. Over-time several sub-types of Feminist ideology have developed. Early feminists and primary feminist movements are often called the first-wave feminists, and feminists after about 1960 the second-wave feminists. More recently, a new generation of feminists have started third-wave feminism. Whether this will be a lasting evolution remains to be seen as the second-wave has by no means ended nor has it ceded to the third-wave feminists. Moreover, some commentators have asserted that the silent majority of modern feminists have more in common ideologically with the first-wave feminists than the second-wave. For example, many of the ideas arising from Radical feminism and Gender feminism (prominent second-wave movements) have yet to gain traction within the broader community and outside of Gender Studies departments within the academy. For example, Radical feminism argues for the existence of an oppressive patriarchy that is the root cause of the most serious social problems. Violence and oppression of women, because they are women, is more fundamental than oppressions related to class, ethnicity, religion, etc. Radical feminisms have been very vocal and ac... ...debate has occurred within socialist feminist circles about the exact relationship between sexual, economic class, and racial oppression. Some, usually termed Marxist-feminists, claim that economic class causes oppression. Although they recognize women's oppression as part of a complicated attachment of male dominance, they view it always through its capitalist foundations. Socialist feminists name society's system of male privilege, patriarchy. All socialist feminists recognize that capitalism—the exchange of one's labour for wages to create someone else's profit—is particularly problematic for women. However, the particular relationship between patriarchy as a semi-independent system of patriarchal privilege and capitalism remains controversial. Socialist feminists give priority to the economic side of women's oppression. They believe that the economic class aspects of women's lives define their life choices and that these differences between women must be addressed before women can understand one another's needs. This understanding led to abortion-rights work, which demanded access for poor women, not just for middle-class women who could afford to pay for it.   Ã‚  Ã‚  Ã‚  Ã‚   Feminism and Modern Feminist Theory Essay -- Feminist Theory Essays Feminism is a body of social theory and political movement primarily based on and motivated by the experiences of women. While generally providing a critique of social relations, many proponents of feminism also focus on analyzing gender inequality and the promotion of women's rights, interests, and issues. Feminist theory aims to understand the nature of gender inequality and focuses on gender politics, power relations and sexuality. Feminist political activism campaigns on issues such as reproductive rights, domestic violence, maternity leave, equal pay, sexual harassment, discrimination and sexual violence. Themes explored in feminism include discrimination, stereotyping, objectification, sexual objectification, oppression and patriarchy. While generally providing a critique of social relations, many proponents of feminism also focus on analyzing gender inequality and the promotion of women's rights, interests, and issues. Modern feminist theory has been extensively criticized as being predominantly, but not exclusively, associated with western middle class academia. Feminist activism, however, is a grass roots movement which crosses class and race boundaries Feminism is not a single ideology. Over-time several sub-types of Feminist ideology have developed. Early feminists and primary feminist movements are often called the first-wave feminists, and feminists after about 1960 the second-wave feminists. More recently, a new generation of feminists have started third-wave feminism. Whether this will be a lasting evolution remains to be seen as the second-wave has by no means ended nor has it ceded to the third-wave feminists. Moreover, some commentators have asserted that the silent majority of modern feminists have more in common ideologically with the first-wave feminists than the second-wave. For example, many of the ideas arising from Radical feminism and Gender feminism (prominent second-wave movements) have yet to gain traction within the broader community and outside of Gender Studies departments within the academy. For example, Radical feminism argues for the existence of an oppressive patriarchy that is the root cause of the most serious social problems. Violence and oppression of women, because they are women, is more fundamental than oppressions related to class, ethnicity, religion, etc. Radical feminisms have been very vocal and ac... ...debate has occurred within socialist feminist circles about the exact relationship between sexual, economic class, and racial oppression. Some, usually termed Marxist-feminists, claim that economic class causes oppression. Although they recognize women's oppression as part of a complicated attachment of male dominance, they view it always through its capitalist foundations. Socialist feminists name society's system of male privilege, patriarchy. All socialist feminists recognize that capitalism—the exchange of one's labour for wages to create someone else's profit—is particularly problematic for women. However, the particular relationship between patriarchy as a semi-independent system of patriarchal privilege and capitalism remains controversial. Socialist feminists give priority to the economic side of women's oppression. They believe that the economic class aspects of women's lives define their life choices and that these differences between women must be addressed before women can understand one another's needs. This understanding led to abortion-rights work, which demanded access for poor women, not just for middle-class women who could afford to pay for it.   Ã‚  Ã‚  Ã‚  Ã‚  

Dance With Wolf

There is a saying that the history Is written by the winner. The second one was, somewhat more personal thought. I was relating myself to John Dunbar, and the Sioux. I was too, a foreigner In foreign country. Alien from their culture and customs, I too had to adjust into their society, and become one of them. And that was not easy. Still today, many people from different background live together, but at the same time form their own community. Difference In culture, language, and customs creates confusion In one's realization of identity.Before moving on to the first question, I would like to discuss about â€Å"White Man's Burden†. White men thought they had a mission to converge all the â€Å"savages† to Christian beliefs, and to â€Å"civilize† them. As mentioned In another film we watched during the class, Pocahontas, that movie raises question on â€Å"who is savage? â€Å". A point would like to focus on before I begin my thoughts on the movie, I would lik e to view different points of views. The question of â€Å"virtuous† comes from what point you look at. Looking at different side, my enemy can become an angel to another person.The first question, which side is virtuous? Once, a famous comedian, George Carline said in his stand-up comedy show, â€Å"we are praying to the god to defeat our enemies, and they are praying to the god to defeat their enemies, so somebody's goanna get bucked, mint it? â€Å". Most people when they see this movie will think how cruel white men are. They ravaged lands that Indians lived in, butchered their buffalos, and killed Indians without questioning their human nature, or what kind of person they are. In the other hand, Indians, to the white man, are Just obstacles In the way to their plan.People usually call people in their way to the goal, enemies. The question of â€Å"who is righteous? † can be vague according to which side of point of view you look from. What was impressive of the movie was the scene of the childhood of Rise with Fist. She was born white, and their parents Just wanted to protect her. However, the Native Americans killed their parents, without questioning, In a brutal manner. Who is evil then? Her parents who failed in the task of protecting her family by threatening 1 OFF perhaps what the director wanted to show was the brutality of human being itself.I see form of art as â€Å"expression of human being†. Human being itself is so complex, that there are so many different types of people, characteristics, culture, and modes of behavior. I think what the director wanted to show was, how people think other people are identical to them. If they do not find similarity between them, they turn into hostile behaviors. Sioux did, at the first time with John Dunbar. So as John Dunbar, did not trust in them when they kept on trying to steal his horse. To Sioux, both white man and Pawned tribe are the same.They are both hazardous people who want t hem dead. To white Americans at the end of the movie, both Pawned, Sioux, are all the same. They are Just an obstacle to their moving frontier. When taken into more personal name, it makes us realize, disregarding what tribe we are from, we are all same. We laugh when it's fun; we cry to the death of close one, we feel friendship and comradeship when fighting shoulder to shoulder against creeping death. However, we can never deny what we come from. Perhaps this is why the resonating echo of Wind in his Hair sounded so sad.Dances With Wolves, I am Wind in His Hair. Do you see that I am your friend? Can you see that you will always be my friend? † Without answering to his roar, Dance With Wolves, or John Dunbar rides away to the piled snowy mountain. What this implies, no matter where we come from, we can be friends, but at the same time, it is so hard to stray apart from what you really are. The second point which I found interesting relates more to my personal experiences. I m oved abroad when I was 10 years old. It is an age hard to tell who really I am.I was arced into different culture when I was at school, and I was forced to Korean culture when I came home, back from the school. It is hard to deny what we are used to. The concept is so different, starting from living, eating, greeting, to the way of funeral. John Dunbar, when he was caught by his fellow soldiers towards the end of the movie, denied himself of being John Dunbar, declaring himself as â€Å"l am Dance With Wolves†. He totally seemed to become part of Sioux tribe. However, what was ironic was that the reason he went back to the camp at the first place was to find his urinal.Was Journal so important? Especially thinking about Indian culture where they don't have the concept of individual ownership? Furthermore, if John Dunbar decided to live with their tribe for the rest of his life, what importance of meaning that Journal could possibly hold? I think this part of irony shows how h ard it is to forget your own culture. This also relates to the conclusion of the first point of this essay. I spent most of my adolescent overseas. When I had about 17 to 18 years, I too was confused who I was. Am I Korean? Or am I biologically Korean with American Houghton?I still today, don't think myself as I am one-hundred percent Korean. John Dunbar probably had the same kind of confusion. After his attempt of killing himself, decision of Journey to find himself. He thought he had become part of the Sioux. He learned their language, became friend with them. He hated how white people acted in the war, and he was tired of it. That's why he decided to head west. However, indeed, he never became a true Indian, and he did not wanted to be a regular white man neither; the clash of his two identities must have been very hard on him.It was very interesting in the film how his agony of two clashing identity had effect on John Dunbar. I looked at the film on two different but similar top ics: nature of human being and individual's thought of his identity. I think, every human is same, but different. We all dream, and we all have different identity. Identity can be a key factor what describes oneself. John Dunbar identity is John Dunbar, Lieutenant of The United States' Union Army. He is an officer and the officer in charge of Fort Sedgwick. His identity is Dance With Wolves.He is a husband of Rise With Fist, and a part of Sioux member. He fought against Pawned to defend his tribe. He is an excellent marksman. He used his gun to save a Sioux girl's life from buffalo. He has a Sioux wife. Her name is Rise With Fist, blessed with a name Christine on her birth. Despite the fact that they were brought up in different culture, and different background, they became friends, enemies, husbands and wives. However, they did not truly become one. Which is I thought of as ironic message of the film. The United States is known to be a culture of â€Å"Melting Pot†.However, Native Americans are not part of this melting pot. The United States is also sarcastically said to be a â€Å"salad bowl of different ethnicities†. In the melting pot, all ingredients melt into one singular identity. However in a salad bowl, even though they are mixed together, each ingredient remains their identity. This might be the message what the director of the film Dances With Wolves wanted to say. Not sad, not frightening, nor ugly, Just a self-portrait of the world we live in, a world where we are so close but so far away from each other.

A Study of Cash Flows Statement

I. Introduction The purpose of this paper is to present and explain the statement of cash flows by incorporating the statements No. 95, 102 and 104 that establish standards for cash flows reporting issued by FASB[i]. FASB Statement No. 95 (FAS 95) â€Å"Statement of Cash Flows† supersedes APB Opinion No. 9, Reporting Changes in Financial Position, and requires a statement of cash flows as part of a full set of financial statements for all business enterprises[ii] in place of a statement of changes in financial position and classify cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category. FASB Statement No. 102 (FAS 102) amends FAS 95, to exempt from the requirement to provide a statement of cash flows (a) defined benefit pension plans covered by FASB Statement No. 5, Accounting and Reporting by Defined Benefit Pension Plans[iii] , and certain other employee benefit plans and (b) high ly liquid investment companies that meet specified conditions. This Statement also requires that cash receipts and cash payments resulting from acquisitions and sales of (a) securities and other assets that are acquired specifically for resale and carried at market value in a trading account and (b) loans that are acquired specifically for resale and carried at market value or the lower of cost or market value be classified as operating cash flows in a statement of cash flows. FASB Statement No. 104 (FAS 104) amends FAS 95 to permit banks, savings institutions, and credit unions to report in a statement of cash flows certain net cash receipts and cash payments for (a) deposits placed with other financial institutions and withdrawals of deposits, (b) time deposits accepted and repayments of deposits, and (c) loans made to customers and principal collections of loans. This Statement also amends FAS 95 to permit cash flows resulting from futures contracts, forward contracts, option contracts, or swap contracts that are accounted for as hedges of identifiable transactions or events to be classified in the same category as the cash flows from the items being hedged provided that accounting policy is disclosed. II. Purpose of a Statement of Cash Flows The purpose of a statement of cash flows is: 1. To provide relevant information about the cash receipts and cash payments of an enterprise during a period 2. To help investors, creditors, and others to assess; 2. 1. The enterprise's ability to generate positive future net cash flows 2. 2. The enterprise's ability to meet its obligations, its ability to pay dividends, and its needs for external financing 2. 3. The reasons for differences between net income and associated cash receipts and payments 2. 4. The effects on an enterprise's financial position of both its cash and noncash investing and financing transactions during the period. So the objectives of standards of financial accounting and reporting is to require the presentation of information about the historical changes in cash and cash equivalents of an enterprise by means of the statement of cash flows which classifies cash flows during the period according to operating, investing and financing activities. III. Focus on Cash and Cash Equivalents A statement of cash flows explains the changes in cash[iv] (cash on hand and demand deposits) and cash equivalents during a period. Cash equivalents comprise the short-term, highly liquid investments that are (i) readily convertible to a known amount of cash and (ii) that are subject to an insignificant risk of changes in value. Generally an investment normally meets the definition of a cash equivalent when it has a maturity of three months or less from the date of acquisition. Equity investments are normally excluded, unless they are in substance a cash equivalent (e. g. preferred shares acquired within three months of their specified redemption date). Bank overdrafts which are repayable on demand and which form an integral part of an enterprise's cash management are also included as a component of cash and cash equivalents. Examples of items commonly considered to be cash equivalents are treasury bills, commercial paper, money market funds, and federal funds sold (for an enterprise with banking operations). Cash purchases and sales of those investments generally are part of the enterprise's cash management activities rather than part of its operating, investing, and financing activities, and details of those transactions need not be reported in a statement of cash flows. An enterprise shall establish a policy concerning which short-term, highly liquid investments that satisfy the said definition of cash equivalents. For example, an enterprise having banking operations might decide that all investments that qualify except for those purchased for its trading account will be treated as cash equivalents, while an enterprise whose operations consist largely of investing in short-term, highly liquid investments might decide that all those items will be treated as investments rather than cash equivalents. An enterprise shall disclose its policy for determining which items are treated as cash equivalents. Any change to that policy is a change in accounting principle that shall be affected by restating financial statements for earlier years presented for comparative purposes. IV. Gross and net cash flows Generally, information about the gross amounts of cash receipts and cash payments during a period is more relevant than information about the net amounts of cash receipts and payments. However, the net amount of related receipts and payments provides sufficient information not only for cash equivalents as noted in section III, but also for certain other classes of cash flows that have quick turnover, large amounts and short maturities. For certain other items such as demand deposits of a bank and customer accounts payable of a broker-dealer, the enterprise is substantively holding or disbursing cash on behalf of its customers. Only the net changes during the period in assets and liabilities with those characteristics need be reported because knowledge of the gross cash receipts and payments related to them may not be necessary to understand the enterprise's operating, investing, and financing activities[v]. Items that qualify for net reporting because their turnover is quick, their amounts are large, and their maturities are short are cash receipts and payments pertaining to (a) investments (other than cash equivalents), (b) loans receivable, and (c) debt, providing that the original maturity of the asset or liability is three months or less[vi]. Banks, savings institutions, and credit unions are not required to report gross amounts of cash receipts and cash payments for (a) deposits placed with other financial institutions and withdrawals of deposits, (b) time deposits accepted and repayments of deposits, and (c) loans made to customers and principal collections of loans. When those enterprises constitute part of a consolidated enterprise, net amounts of cash receipts and cash payments for deposit or lending activities of those enterprises shall be reported separate from gross amounts of cash receipts and cash payments for other investing and financing activities of the consolidated enterprise, including those of a subsidiary of a bank, savings institution, or credit union that is not itself a bank, savings institution, or credit union. V. Classification of Cash Receipts and Cash Payments A statement of cash flows shall classify cash receipts and cash payments as resulting from investing, financing, or operating activities[vii]. |Cash Flows from Investing Activities[viii] | |Cash inflows from receipts including; |Cash outflows for disbursements / payments including; | | | | |1. ollections of loans made by the enterprise |1. making loans by the enterprise | |2. sales of other entities' debt instruments (other than cash |2. acquire debt instruments of other entities (other than cash | |equivalents and certain debt instruments that are acquired |equivalents and certain debt instruments that are acquired | |specifically for resale) that were purchased by the enterprise |specifically | |3. ales of equity instruments of other enterprises (other than |for resale) | |certain equity instruments carried in a trading account) |3. acquire equity instruments of other enterprises (other than | |and from returns of investment in those instruments |certain equity instruments carrie d in a trading account) | |4. sales of property, plant, and equipment and other productive |4. t the time of purchase or soon before or after purchase[ix] to | |assets. |acquire property, plant, and equipment and other productive | | |assets[x]. | | | | | | |Cash Flows from Financing Activities |Cash inflows from; |Cash outflows for; | | | | |1. Proceeds from issuing equity instruments |1. Payments of dividends or other distributions to owners, including | |2. Proceeds from issuing bonds, mortgages, notes, and from |outlays to reacquire the enterprise's equity instruments | |other short- or long-term borrowing. |2. Repayments of amounts borrowed | | |3. Other principal payments to creditors who have extended long-term | | |credit[xi]. | | | |Cash Flows from Operating Activities[xii] | |Cash inflows includes; |Cash outflows includes; | |1. Cash receipts from sales of goods[xiii] or services, |1. Cash payments to acquire materials for manufacture or goods[xiv] | |including receipts from collection or sale of accounts and both |for resale, including principal | |short- and long-term notes receivable from customers arising |payments on accounts and both short- and long-term notes payable to | |from those sales |suppliers for those materials or goods | |2. Cash receipts from returns on loans, other debt instruments |2. Cash payments to other suppliers and employees for other goods or | |of other entities, and equity securities—interest and dividends |services | |3. All other cash receipts that do not stem from transactions |c. Cash payments to governments for taxes, duties, fines, and other | |defined as investing or financing activities, such as amounts |fees or penalties | |received to settle lawsuits; proceeds of nsurance settlements |3. Cash payments to lenders and other creditors for interest | |except for those that are directly related to investing or |4. All other cash payments that do not stem from transactions defined| |financing activities, such as from destruction of a building; |as investing or financing activities, such as payments to settle | |and refunds from suppliers. |lawsuits, cash contributions to charities, and cash refunds to | | |customers. It is notable that certain cash receipts and payments may have aspects of more than one class of cash flows. For example, the ac quisition and sale of equipment to be used by the enterprise or rented to others generally are investing activities. However, equipment sometimes is acquired or produced to be used by the enterprise or rented to others for a short period and then sold. In those circumstances, the acquisition or production and subsequent sale of those assets shall be considered operating activities. Cash flows relating to extraordinary items should be classified as operating, investing or financing as appropriate and should be separately disclosed. The exchange rate used for translation of transactions denominated in a foreign currency and the cash flows of a foreign subsidiary should be the rate in effect at the date of the cash flows. [xv] Cash flows of foreign subsidiaries should be translated at the exchange rates prevailing when the cash flows took place. As regards the cash flows of associates and joint ventures, where the equity method is used, the cash flow statement should report only cash flows between the investor and the investee; where proportionate consolidation is used, the cash flow statement should include the venturer's share of the cash flows of the investee. Financial statements shall not report an amount of cash flow per share. Neither cash flow nor any component of it is an alternative to net income as an indicator of an enterprise's performance, as reporting per share amounts might imply. VI. Content and Form of the Statement of Cash Flows A statement of cash flows for a period shall report net cash provided or used by operating, investing, and financing activities[xvi] and the net effect of those flows on cash and cash equivalents during the period in a manner that reconciles beginning and ending cash and cash equivalents. In reporting cash flows from operating activities, enterprises are encouraged to use Direct Method to shows each major class of gross cash receipts and gross cash payments[xvii]. The operating cash flows section of the cash flow statement under the direct method would appear something like this: |Cash receipts from customers |xx,xxx | |Cash paid to suppliers |xx,xxx | |Cash paid to employees |xx,xxx | |Cash paid for other operating expenses |xx,xxx | |Interest paid |xx,xxx | |Income taxes paid |xx,xxx | |Net cash from operating activities |xx,xxx | Enterprises that do so should, at a minimum, separately report the following classes of operating cash receipts and payments: Enterprises that choose not to provide information about major classes of operating receipts and payments by the direct method shall determine and report the same amount for net cash flow from operating activities indirectly by adjusting net income to reconcile it to net cash flow from operating activities (the indirect or reconciliation method). The Indirect Method adjusts accrual basis net profit or loss for the effects of non-cash transactions. The operating cash flows section of the cash flow statement under the indirect method would appear something like this: |Profit before interest and income taxes |  |xx,xxx | |Add back depreciation |  |xx,xxx | |Add back amortization of goodwill |  |xx,xxx | |Increase in receivables |  |xx,xxx | |Decrease in inventories |  |xx,xxx | |Increase in trade payables |  |xx,xxx | |Interest expense | |xx,xxx | |Less Interest accrued but not yet paid | |  xx,xxx | |Interest paid |  |xx,xxx | |Income taxes paid |  |xx,xxx | |Net cash from operating activities |  |xx,xxx | That requires adjusting net income to remove (a) the effects of all deferrals of past operating cash receipts and payments, such as changes during the period in inventory, deferred income, and the like, and all accruals of expected future operating cash receipts and payments, such as changes during the period in receivables and payables[xviii], and (b) the effects of all items whose cash effects are investing or financing cash flows, such as depreciation, amortization of goodwill, and gains or losses on sales of property, plant, and equipment and discontinued operations (which relate to investing activities), and gains or losses on extinguishment of debt (which is a financing activity). If the direct method of reporting net cash flow from operating activities is used, the reconciliation of net income to net cash flow from operating activities shall be provided in a separate schedule. If the indirect method is used, the reconciliation may be either reported within the statement of cas h flows or provided in a separate schedule, with the statement of cash flows reporting only the net cash flow from operating activities. If the reconciliation is presented in the statement of cash flows, all adjustments to net income to determine net cash flow from operating activities shall be clearly identified as reconciling items. Except for items described in section IV paragraphs 2 and 3, both investing/financing cash inflows and outflows shall be reported separately in a statement of cash flows—for example, outlays for acquisitions of property, plant, and equipment shall be reported separately from proceeds from sales of property, plant, and equipment; proceeds of borrowings shall be reported separately from repayments of debt; and proceeds from issuing stock shall be reported separately from outlays to reacquire the enterprise's stock. VII. Information about Noncash Investing and Financing Activities Information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period shall be reported in related disclosures. Examples of noncash investing and financing transactions are converting debt to equity; acquiring assets by assuming directly related liabilities, such as purchasing a building by incurring a mortgage to the seller; obtaining an asset by entering into a capital lease; and exchanging noncash assets or liabilities for other noncash assets or liabilities. Some transactions are part cash and part noncash; only the cash portion shall be reported in the statement of cash flows. VIII. Exemptions from the Requirement to Provide a Statement of Cash Flows A statement of cash flows is not required to be provided by a defined benefit pension plan that presents financial information in accordance with the provisions of Statement 35. Other employee benefit plans that present financial information similar to that required by Statement 35 (including the presentation of plan investments at fair value) also are not required to provide a statement of cash flows. Employee benefit plans are encouraged to include a statement of cash flows with their annual financial statements when that statement would provide relevant information about the ability of the plan to meet future obligations (for example, when the plan invests in assets that are not highly liquid or obtains financing for investments). For an investment enterprise (an investment company, an investment enterprise, a common trust fund, variable annuity account, or similar fund maintained by a bank, insurance company, or other enterprise in its capacity as a trustee, administrator, or guardian for the collective investment and reinvestment of moneys) to be exempt from the requirement to provide a statement of cash flows, all of the following conditions must be met: a. During the period, substantially all of the enterprise's investments were highly liquid (for example, marketable securities, and other assets for which a market is readily available). b. Substantially all of the enterprise's investments are carried at market value[xix]. c. The enterprise had little or no debt, based on the average debt outstanding[xx] during the period, in relation to average total assets. d. The enterprise provides a statement of changes in net assets. IX. Classification of Cash Flows from Acquisitions and Sales of Certain Securities and Other Assets Banks, brokers and dealers in securities, and other enterprises may carry securities and other assets in a trading account[xxi]. Cash receipts and cash payments resulting from purchases and sales of securities and other assets shall be classified as operating cash flows if those assets are acquired specifically for resale and are carried at market value in a trading account. Some loans are similar to securities in a trading account in that they are originated or purchased specifically for resale and are held for short periods of time. Cash receipts and cash payments resulting from acquisitions and sales of loans lso shall be classified as operating cash flows if those loans are acquired specifically for resale and are carried at market value or at the lower of cost or market value[xxii]. Cash receipts resulting from sales of loans that were not specifically acquired for resale shall be cla ssified as investing cash inflows. That is, if loans were acquired as investments, cash receipts from sales of those loans shall be classified as investing cash inflows regardless of a change in the purpose for holding those loans. X. Net Reporting of Certain Cash Receipts and Cash Payments According to FAS No. 95, information about the gross amounts of cash receipts and cash payments during a period generally is more relevant than information about the net amounts of cash receipts and cash payments. However, for certain items, the net amount of cash receipts and cash payments may provide sufficient information. For example, gross cash flows need not be reported for demand deposits of a bank or for investments, loans receivable, and debt of any enterprise if the original maturity of the asset or liability is three months or less. As a result banks, savings institutions, and credit unions are not required to report gross amounts of cash receipts and cash payments for (a) deposits placed with other financial institutions and withdrawals of deposits, (b) time deposits accepted and repayments of deposits, and (c) loans made to customers and principal collections of loans. When those enterprises constitute part of a consolidated enterprise, net amounts of cash receipts and cash payments for deposit or lending activities of those enterprises shall be reported separate from gross amounts of cash receipts and cash payments for other investing and financing activities of the consolidated enterprise. XI. Classification of Cash Flows from Hedging Transactions The Board received requests from various enterprises to reconsider the classification of cash flows from an item that is intended as a hedge of another item. Those requests generally focused on cash flows from a futures contract or forward contract that is accounted for as a hedge of an inventory transaction. FAS 104 modifies FAS 95 to permit cash flows resulting from futures contracts, forward contracts, option contracts, or swap contracts that are accounted for as hedges of identifiable transactions or events (for example, a cash payment from a futures contract that hedges a purchase or sale of inventory), including anticipatory hedges, to be classified in the same category as the cash flows from the items being hedged provided that accounting policy is disclosed. If for any reason hedge accounting for an instrument that hedges an identifiable transaction or event is discontinued, then any cash flows subsequent to the date of discontinuance shall be classified consistent with the nature of the instrument. Endnotes ———————– i]- â€Å"Portions of various FASB Statements, copyright  © by the Financial Accounting Standards Board, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, USA, are reproduced with permission. Complete copies of these documents are available from the FASB. † [ii]- A statement of cash flows is not required for defined benefit pension plans and certain other employee benefit plans or for certain investment companies as provided by FAS 102, Statement of Cash Flows—Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale. [iii]- The financial reporting requirements of defined benefit pension plans are addressed in Statement 35. Paragraph 6 of that Statement specifies that the annual financial statements of a plan shall include: (a) A statement that includes information regarding the net assets available for benefits as of the end of the plan year (b) A statement that includes information regarding the changes during the year in the net assets available for benefits (c) Information regarding the actuarial present value of accumulated plan benefits as of either the beginning or end of the plan year (d) Information regarding the effects, if significant, of certain factors affecting the year-to-year change in the actuarial present value of accumulated plan benefits. Statement 35 also states that existing generally accepted accounting principles other than those discussed in that Statement may apply to the financial statements of defined benefit pension plans. iv]- Consistent with common usage, cash includes not only currency on hand but demand deposits with banks or other financial institutions. Cash also inclu des other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. All charges and credits to those accounts are cash receipts or payments to both the entity owning the account and the bank holding it. For example, a bank's granting of a loan by crediting the proceeds to a customer's demand deposit account is a cash payment by the bank and a cash receipt of the customer when the entry is made. v]- cash flows from investing and financing activities should be reported gross by major class of cash receipts and major class of cash payments except for the following cases, which may be reported on a net basis: Cash receipts and payments on behalf of customers (for example, receipt and repayment of demand deposits by banks, and receipts collected on behalf of and paid over to the owner of a property). Cash receipts and payments for items in which the turnover is quick, the amounts are large, and the maturities are short, generally less than three months (for example, charges and collections from credit card customers, and purchase and sale of investments). cash receipts and payments relating to fixed maturity deposits. Cash advances and loans made to customers and repayments thereof. Investing and financing transactions which do not require the use of cash should be excluded from the cash flow statement, but they should be separately disclosed elsewhere in the financial statements. vi]- For this purpose, amounts due on demand are considered to have maturities of three months or less. For convenience, credit card receivables of financial services operations–generally, receivables resulting from cardholder charges that may, at the cardholder's option, be paid in full when first billed, usually within one month, without incurring interest charges and that do not stem from the enterprise's sale of good s or services–also are considered to be loans with original maturities of three months or less. [vii]- Generally, each cash receipt or payment is to be classified according to its nature without regard to whether it stems from an item intended as a hedge of another item. For example, the proceeds of a borrowing are a financing cash inflow even though the debt is intended as a hedge of an investment, and the purchase or sale of a futures contract is an investing activity even though the contract is intended as a hedge of a firm commitment to purchase inventory. However, cash flows from futures contracts, forward contracts, option contracts, or swap contracts that are accounted for as hedges of identifiable transactions or events (for example, a cash payment from a futures contract same category as the cash flows from the items being hedged provided that accounting policy is that hedges a purchase or sale of inventory), including anticipatory hedges, may be classified in the disclosed. If for any reason hedge accounting for an instrument that hedges an identifiable transaction or event is discontinued, then any cash flows subsequent to the date of discontinuance shall be classified consistent with the nature of the instrument. [viii]- Investing activities exclude acquiring and disposing of certain loans or other debt or equity instruments that are acquired specifically for resale, as discussed in Statement 102. [ix]- Generally, only advance payments, the down payment, or other amounts paid at the time of purchase or soon before or after purchase of property, plant, and equipment and other productive assets are investing cash outflows. Incurring directly related debt to the seller is a financing transaction, and subsequent payments of principal on that debt thus are financing cash outflows. x]- Payments to acquire productive assets include interest capitalized as part of the cost of those assets. [xi]- Refer to footnote 8 which indicates that most principal payments on seller-financed debt directly related to a purchase of property, plant, and equipment or other productive assets are financing cash outflows. [xii]- Operating activities include all transactions and other events that are not defined as investing or financing activities in paragraphs 15-20. Operating activities generally involve producing and delivering goods and providing services. Cash flows from operating activities are generally the cash effects of transactions and other events that enter into the determination of net income. xiii]- The term goods include certain loans and other debt and equity instruments of other enterprises that are acquired specifically for resale, as discussed in Statement 102. [xiv]- The term goods include certain loans and other debt and equity instruments of other enterprises that are acquired specifically for resale, as discussed in Statement 102. [xv]- Paragraph 12 of FASB Statement No. 52, Foreign Currency Translation, recognizes the general imprac ticality of translating revenues, expenses, gains, and losses at the exchange rates on dates they are recognized and permits an appropriately weighted average exchange rate for the period to be used to translate those elements. This Statement applies that provision to cash receipts and cash payments. xvi]- Separate disclosure of cash flows pertaining to extraordinary items or discontinued operations reflected in those categories is not required. An enterprise that nevertheless chooses to report separately operating cash flows of discontinued operations shall do so consistently for all periods affected, which may include periods long after sale or liquidation of the operation. [xvii]- a. Cash collected from customers, including lessees, licensees, and the like b. Interest and dividends received c. Other operating cash receipts, if any d. Cash paid to employees and other suppliers of goods or services, including suppliers of insurance, advertising, and the like e. Interest paid f. Inc ome taxes paid g. Other operating cash payments, if any. xviii]- Adjustments to net income to determine net cash flow from operating activities shall reflect accruals for interest earned but not received and interest incurred but not paid. Those accruals may be reflected in the statement of financial position in changes in assets and liabilities that relate to investing or financing activities, such as loans or deposits. However, interest credited directly to a deposit account that has the general characteristics described footnote 1, is a cash outflow of the payor and a cash inflow of the payee when the entry is made. [xix]- Securities for which market value is determined using matrix pricing techniques, which are described in the AICPA Audit and Accounting Guide, Audits of Investment Companies, would meet this condition. Other securities for which market value is not readily determinable and for which fair value must be determined in good faith by the board of directors would not. [xx]- For the purpose of determining average debt outstanding, obligations resulting from redemptions of shares by the enterprise from unsettled purchases of securities or similar assets, or from covered options written generally may be excluded. However, any extension of credit by the seller that is not in accordance with standard industry practices for redeeming shares or for settling purchases of investments shall be included in average debt outstanding. [xxi]- Characteristics of trading account activities are described in FASB Statement No. 9, Financial Reporting and Changing Prices, and in the AICPA Industry Audit Guide, Audits of Banks, and Audit and Accounting Guide, Audits of Brokers and Dealers in Securities. [xxii]- Mortgage loans and mortgage-backed securities held for sale are required to be reported at the lowe r of cost or market value in accordance with FASB Statement No. 65, Accounting for Certain Mortgage Banking Activities. References 1. Statement of Financial Accounting Standards No. 95 Statement of Cash Flows November 1987 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. BOX 5116, NORWALK, CONNECTICUT 06856-5116 2. Statement of Financial Accounting Standards No. 102 Statement of Cash Flows—Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale an amendment of FASB Statement No. 95 February 1989 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. BOX 5116, NORWALK, CONNECTICUT 06856-5116 3. Statement of Financial Accounting Standards No. 104 Statement of Cash Flows—Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions an amendment of FASB Statement No. 95 December 1989 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. BOX 5116, NORWALK, CONNECTICUT 06856-511

PC vs. Mac essays

PC vs. Mac essays In the late 20th Century, the mighty invention was completed. Our first Computer ENIAC had been developed. It was a basic calculating device that contained about 17,000 vacuum tubes. Because of its huge body, only the military built it and used it. However, as we always sought better technology to expand our digital world, ENIAC had been modernized to be a smaller and faster computer using IC (integrated circuit). Two major computer companies, IBM and Apple both developed their own computer systems originated from IC-computers, and the competition between these two companies had not been put to an end yet. There is still an immense controversy over which system is greater. I admit that Apple Macintoshes have more stable operating systems and are easier to use, but, in my opinion, people should get IBM compatible PCs because of their variety of software choice, better performance, and relatively cheaper price. First of all, IBM compatibles have more various selection of software. Despite the popularity of Apple Macintoshes in the 80 ¡Ã‚ ¯s, people chose to use IBM compatibles after Microsoft released Windows, and IBM compatibles became the industry standard. Program developers began to write programs compatible only with Windows, which was the major operating system of IBM PCs. Since IBM dominated the market, it is rare to see a program only compatible with Mac in the market. Now, there are millions of software from games to business tools working with Windows. Nonetheless, some Mac users still say that there are unique programs only compatible with Macs and programs that work better with Macs. For example, some graphic designers say Adobe Photoshop CS on Mac OS (an unique operation system for Macintoshes) performs better than Windows version of Photoshop. However, IBM computers have many more graphic designing programs that work great with Windows. The broader selection of so ftware enables people to find ...

Definition and Examples of Exigence in Rhetoric

Definition and Examples of Exigence in Rhetoric In rhetoric, exigence is an issue, problem, or situation that causes or prompts someone to write or speak. The term exigence comes from the Latin word for demand. It was popularized in rhetorical studies by Lloyd Bitzer in The Rhetorical Situation (Philosophy and Rhetoric, 1968). In every rhetorical situation, said Bitzer, there will be at least one controlling exigence which functions as the organizing principle: it specifies the audience to be addressed and the change to be affected. In other words, says Cheryl Glenn, a rhetorical  exigence is a problem that can be resolved or changed by discourse (or language)... All successful rhetoric (whether verbal or visual) is an authentic response to an exigence, a real reason to send a message. (The Harbrace Guide to Writing, 2009) Other Considerations Exigence is not the only component of a rhetorical situation. The rhetor also must consider the audience being addressed and constraints that would present obstacles.   Commentary Exigence has to do with what prompts the author to write in the first place, a sense of urgency, a problem that requires attention right now, a need that must be met, a concept that must be understood before the audience can move to a next step. (M. Jimmie Killingsworth, Appeals in Modern Rhetoric. Southern Illinois University Press, 2005)An exigence may be something as direct and intense as a power outage, which might prompt an official to persuade everyone to stay calm or to assist those in need. An exigence may be more subtle or complex, like the discovery of a new virus, which might prompt medical officials to persuade the public how to change its behavior. Exigence is part of a situation. It is the critical component that makes people ask the hard questions: What is it? What caused it? What good is it? What are we going to do? What happened? What is going to happen? (John Mauk and John Metz Inventing Arguments, 4th ed. Cengage, 2016) Rhetorical and Nonrhetorical Exigences An exigence, [Lloyd] Bitzer (1968) asserted, is an imperfection marked by urgency; it is a defect, an obstacle, something waiting to be done, a thing which is other than it should be (p. 6). In other words, an exigence is a pressing problem in the world, something to which people must attend. The exigence functions as the ongoing principle of a situation; the situation develops around its controlling exigence (p. 7). But not every problem is a rhetorical exigence, Bitzer explained. An exigence which cannot be modified is not rhetorical; thus, whatever comes about of necessity and cannot be changed- death, winter, and some natural disasters, for instance- are exigences to be sure, but they are nonrhetorical. . . . An exigence is rhetorical when it is capable of positive modification and when positive modification requires discourse or can be assisted by discourse. (emphasis added) (John Mauk and John Metz Inventing Arguments, 4th ed. Cengage, 2016)Racism is an example of the first typ e of exigence, one where discourse is required to remove the problem... As an example of the second type- an exigence that can be modified by the assistance of rhetorical discourse- Bitzer offered the case of air pollution. (James Jasinski, Sourcebook on Rhetoric. Sage, 2001) A brief example may help to illustrate the difference between an exigence and a rhetorical exigence. A hurricane is an example of a non-rhetorical exigence. Regardless of how hard we try, no amount of rhetoric or human effort can prevent or alter the path of a hurricane (at least with todays technology). However, the aftermath of a hurricane pushes us in the direction of a rhetorical exigence. We would be dealing with a rhetorical exigence if we were trying to determine how best to respond to people who had lost their homes in a hurricane. The situation can be addressed with rhetoric and can be resolved through human action. (Stephen M. Croucher, Understanding Communication Theory: A Beginners Guide, Routledge, 2015) As a Form of Social Knowledge Exigence must be located in the social world, neither in a private perception nor in material circumstance. It cannot be broken into two components without destroying it as a rhetorical and social phenomenon. Exigence is a form of social knowledge- a mutual construing of objects, events, interest, and purposes that not only links them but makes them what they are: an objectified social need. This is quite different from [Lloyd] Bitzers characterization of exigence as a defect (1968) or a danger (1980). Conversely, although exigence provides the rhetor with a sense of rhetorical purpose, it is clearly not the same as the rhetors intention, for that can be ill-formed, dissembling, or at odds with what the situation conventionally supports. The exigence provides the rhetor with a socially recognizable way to make his or her intentions known. It provides an occasion, and thus a form, for making public our private versions of things. (Carolyn R. Miller, Genre as Social Action, 1984. Rpt. in Genre In the New Rhetoric, ed. by Freedman, Aviva, and Medway, Peter. Taylor Francis, 1994) Vatzs Social Constructionist Approach [Richard E.] Vatz (1973)... challenged Bitzers concept of the rhetorical situation, maintaining that an exigence is socially constructed and that rhetoric itself generates an exigence or rhetorical situation (The Myth of the Rhetorical Situation.) Quoting from Chaim Perelman, Vatz argued that when rhetors or persuaders choose particular issues or events to write about, they create presence or salience (Perelmans terms)- in essence, it is the choice to focus on the situation that creates the exigence. Thus a president who chooses to focus on health care or military action, according to Vatz, has constructed the exigence toward which the rhetoric is addressed. (Irene Clark, Multiple Majors, One Writing Class.  Linked Courses for General Education and Integrative Learning, ed. by  Soven, Margot, et al., Stylus, 2013)

Declaration of Independence- Thomas Jefferson Annotated Bibliography - 1

Declaration of Independence- Thomas Jefferson - Annotated Bibliography Example Constitution (preamble, seven articles, and 27 amendments), as well an updated introduction and explanatory notes by J.W. Peltason, author of Understanding the Constitution and Government by the People.† Historians debate the similarities and differences between â€Å"The Declaration of Independence† and â€Å"The Constitution of the United States of America† and the role of Jefferson in the composition of both. Therefore it is necessary to consult this document to compare and contrast â€Å"The Declaration of Independence† and â€Å"The Constitution of the United States of America†. The is the official U.S. Government version of â€Å"The Declaration of Independence†. Its provenance, authority and reliability are implicit in the source. It is the legally authoritative version of the ratified document. It is also the core document for this research assignment. Therefore, a reputable copy of it is absolutely essential. To understand Jeffersons role in the composition of the â€Å"The Declaration of Independence† it is essential to begin with an authoritative copy of the document. This document is also easily and widely accessible. Oxford University Press is a very reputable academic publishing house affiliated with the esteemed Oxford University in the United Kingdom. The author, R. B. Berstein is an authority on the American Revolutionary era and has published many academic books and peer reviewed journal articles in the area. This book is particularly useful because it covers the founding fathers. Therefore, it assesses Jeffersons role in the period and in the composition of â€Å"The Declaration of Independence†. It also then compares and contrasts his views and role with those of Washington, Adams, Franklin and others. It provides context for Jeffersons views by placing them in the intellectual milieu of the era. It also provides assistance in determining which phrases and paragraphs of â€Å"The Declaration of Independence† were Jeffersons work and which

English 103 - The Respendent Quetzal by Margaret Atwood Essay

English 103 - The Respendent Quetzal by Margaret Atwood - Essay Example About the mental state of Sarah, Atwood writes, â€Å"At first Edward’s obsessions had fascinated her†¦but now they merely made her tired†¦She herself, she thought, had once been of his obsessions† (1998,p.154). They see a superficial world in Mexico, as compared to the painful world in which they live at present, for the obvious reason. Somehow they wish to transcend the unhappy reality of their marriage, and seek solace in the beauty of nature in Mexico. The superficial world of Mayan ruins now is plagued with the commercialization, and the westernization of the village from which they hail from are like the alternative beats of the same heart, but Sarah and Edward do not realize this fact. The author describes the situation at the site of Mayan ruins in Mexico thus. â€Å"The "authentic" Mexican diner where they ate had a radio shaped like Fred Flintstone playing American pop songs, a crà ¨che with an eclectic collection of holy figurines and a TV playing a dubbed version of "The Cisco Kid". The Mayan site is swarming with foreign tourists with their generic guidebooks, straw hats and large "tasteless" handbags.† (Atwood, n. p.)Through the failed marriage theme Atwood tries to explore the important women issue, the difference in perception for the tragic loss Sarah and Edward suffer. Thus, the characterization of the tourists mentioned in the story is not about the normal tourists but the ones who arrive to find solutions to their inner turmoil and strained relationship. The symbolic object of Mayan ruins becomes the destination of the couple and they hope the vacation in Mexico will restore the lost cheer back to their lives. A story writer, howsoever intelligently he/she may try to sweep under the carpet, will not be able to hide some of the real life