Easy Maple Syrup Crystals For Kids

Easy Maple Syrup Crystals For Kids Making maple syrup crystals is a fun project for children. Its great for adults, too, since the maple syrup crystals may be used as a flavorful sweetener in drinks or other treats. Maple syrup crystals have a more complex flavor than sugar crystals or rock candy. Heres how to make the crystals. Method 1 Heat a cup of pure maple syrup in a pan over medium heat.Stir and heat the syrup until it starts to thicken or you start to see crystals forming on the bottom or side of the pan.Pour the syrup onto a chilled plate and allow the syrup to crystallize. If you pour the syrup onto a dark-colored plate, it will be easier to watch the crystals form. Method 2 Cover a baking sheet or shallow dish with a layer of water. You only need about 1/4 inch of water. Freeze the dish to make ice.Heat a cup of pure maple syrup in a pan over medium heat.Heat the syrup, stirring constantly, until it has a thick consistency. Remove the pan from heat.Remove the dish of ice from the freezer. Drop spoonfuls of the hot syrup onto the ice. The sudden temperature change will cause crystals to form within minutes.

Emailing a Literary Agent

Emailing a Literary Agent Emailing a Literary Agent Emailing a Literary Agent By Maeve Maddox In the old days writers could send out their queries and fantasize for weeks about acceptance before getting that crumpled little self-addressed envelope with its bad news back in the mail. Nowadays, thanks to email, we can be zapped with rejection in a matter of minutes! Nevertheless, email queries are a boon to writer and agent. They save time, paper and postage. Not to mention unproductive fantasizing. Much email writing breeds carelessness in most of us so its a good idea to pay special attention to any email we direct to a literary agent. Here are some guidelines. Subject line: Put something meaningful in the subject line. For example, a meaningful subject line for a query about a novel called It Was A Dark and Stormy Night would be Query: It Was A Dark and Stormy Night. Contact information: The usual place in an email for contact information is at the end, after your name. However, in this case its a probably a good idea to let the agent know immediately whose query is unscrolling before him. Just put the same contact information at the top left of the email that you have after your name at the bottom. Greeting: Use the same salutation you would in a letter. Do your homework. Address your query to an individual, not an agency. Find out if the honorific is Mr. or Ms. Avoid Email Speak: Dont pepper your query with abbreviations like BTW or LOL. Think business letter. Write the email as if you were going to mail it the old-fashioned way. Formatting: Keep your email query brief. Avoid long screeds of words. Break it up into short word groupings. I hesitate to say paragraphs. In web writing proper paragraphing is not always an option when the goal is to present easy-to-read clumps of words. And above all, DONT WRITE IN ALL CAPS! Correct spelling and usasge: Most emails are composed on the fly. We open Compose, dash off our message and hit Send. Thats not the way to handle an email query. A single misspelling or misused pronoun can shoot you down with the agent. Write your query in a word processor. Use the spell checker. Run it out and scrutinize the hard copy. When your query is error-free, then and only then paste it into the email and hit Send. Tone and Style: Be businesslike. You can be cordial without being chummy. Dont try to crack a joke. Jokes have a way of coming out all wrong in an email. And as for emoticons. Puhleez! 🙂 Attachments: Unless the agent has asked for an attachment, dont send one. Most people, not just literary agents, maintain a strict policy of not opening attachments from strangers. Links: Given the tiny bit of space allowed by an email to present ourselves, its tempting to want to include links to sites that tell more about us or showcase our writing. Its probably not a good idea. All the agent wants in this first approach is the gist of your proposal and an idea of your professional credentials. By all means, place a link to your professional website after your name at the end of the email, but dont pepper the body of the email with links. The OWL at Purdue offers general guidelines at Email Etiquette. Business managers who would like to draft an email policy guide for their employees will find 32 rules of email etiquette at a site called Emailreplies.com. 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 Freelance Writing category, check our popular posts, or choose a related post below:Homograph ExamplesDoes "Mr" Take a Period?40 Irregular Verbs That Can End in â€Å"-t†

Research paper Example | Topics and Well Written Essays - 2000 words

Research Paper Example The frames were set in a simple indoor background which was predominantly blue. Beside the two frames arranged one on top of the other was the name of the product in a vertical box bordering the whole height of page. The top of the said box the website the customer can check for additional information, SliderStyle.com was presented (Note: Due to the fact that the ad was used on 2003, the website is no longer connected to the product). In the lower part of the box, the brand name Kyocera, the model name Slider V5, and the network provider Virgin mobile were shown. The caption â€Å"do U slide?† was the main advertising line that focused on the sliding feature of the mobile phone model (Kyocera 34). The advertisement presented key elements important in a magazine advertisement such as visually appealing, targeting a specific audience, and intellectually stimulating. Analysis of the Kyocera Advertisement The study of a magazine advertisement is important to be able to determine t he different reasons and principles related to the moves undertaken by manufacturers and service providers in relation to improve the sales of products. Advertising is an important form of marketing communication to be able to make the product known to the target market (Kitchen 12). The Kyocera advertisement met the different factors pertinent to printed advertisements. One factor in a printed advertisement is the presentation. The Kyocera ad was presented in a visually attractive manner with the different elements contributing to the total impact of the ad such as the colored presentation, the male and the female model and how they look, the images in the ad, the information about the product and the different representations used. Advertising is an integration of the different principles of visual presentation and marketing techniques, thus, the term â€Å"integrated marketing communications† can be considered related to the presentation of the ad (Grove, Carlson and Dorsc h 37). Based on the work of Kitchen (2006), advertising is a synergy of multidisciplinary tools, procedures and principles (p.12). The visual effects in the advertisement aided in the successful presentation of the main impact. Specifically, this is the changes in the height of the male model as a corresponding representation of the compact and the slide-open form of the Kyocera Slider V5 mobile phone. This factor is the main selling point of the product which is versatility. Other factors contributed in attracting audience’s interest towards the advertisement. One is the visual presentation of the two almost identical frames. The upper frame was showing the male model as a short guy, the female model being taller and the mobile phone was in the compact form. The lower frame presented the male model as being taller than the female model, while the mobile phone was in its slide-open form. The two frames visually can be considered very similar to the game â€Å"spot-the-differ ence† which creates a relaxed feeling in relation to viewing the ad. The blue background added to the effect. Even the mood elucidated by the cool and relaxed male model created an impression that the product is for the audience with the same characteristics. The simplicity and the clean finish of the other frame served as the final missing element to the whole impact of the ad. Based on the study by Vanden Bergh and James (1990), â€Å"

An Examination of Pablo Neruda as a Character in Il Postino Essay

An Examination of Pablo Neruda as a Character in Il Postino - Essay Example This essay declares that the film presents the creation and growth of a relationship between the poet in exile and a temporary mail carrier who is an indigenous resident on the island. The link between the poet and the mail carrier present a story about a person who discovers oneself through poetry. The poetic perspective was previously alien, and the personal discovery was an induction of the poet. The mail carrier, Mario, becomes the hero of the film as a result of the teaching and resemblance of Pablo Neruda. The release of the movie was in 1994 whereby the movie had an international success in the art film industry recognition. One of the successes was the winning of various global awards. Some of the awards include two BAFTAS that include the awards for the best director award and best alien language flick.This research stresses that  Pablo’s character represents the rich in the social hierarchy but a character that has a longing for a general outlook. The ideology of t he character is that the resources should be under the ownership of the community and not the few who have the power and are in control. The nature of being audible about communist ideology and the sending of the exile of Neruda to Italy is only possible to a person who has a wide reputation. The Italian government even lets Neruda confide in the country by turning down the request by Chile to extradite Neruda for constitutional claims.

Timberlands Model Essay Example for Free

Timberlands Model Essay 1a) How would you characterize Timberlands exercise of its corporate power in society? Timberland uses its corporate power in society not only to make a profit, but to help others. It is a rarity for a company to go as far as Timberland has gone to make a huge difference in society. Whether participating in its City Year to Service program that serves its communities; or becoming carbon neutral, Timberland has paved the way and reflects a company that not only cares about its communities, but also cares about the environment. 1b) Is Timberland engaging multiple stakeholders in its business operations? If so how? Yes. Timberland’s Chief EarthKeeper and CEO Jeff Swartz, hosts regular stakeholder engagement calls to inform, inspire, and engage others about Timberlands corporate initiatives. They allow stakeholders to dialogue in a public forum. Past calls have covered topics such as corporate climate strategies, responsible sourcing, eco labeling, community greening, and the current state of corporate responsibilities. 2a) Has Timberland balanced its economic and social responsibilities through its various programs, such as the Path to Service program and sustainability goals? Yes, Timberland planned to build 15 community gardens worldwide and refurbish 80 playgrounds by 2009, utilizing the more than 76,000 employee volunteer service hours. The company contributes 2% of its pre-taxed income annually and makes grants to many non-profit organizations, including many of those it aids through its service projects. They advocated an ambitious goal of becoming carbon neutral by 2010, meaning they would eliminate or offset its own carbon footprint by reducing emissions at its facilities and this can be seen in its Ontario, CA distribution center where 60 percent of its power is generated through installation of new solar panels. The solar installation reduces greenhouse gas emissions by an estimated 480,000 pounds annually. In the Dominican Republic plant, Timberland installed a wind turbine and solar heating panels to provide approximately 30,000 kilowatt-hours of clean renewable energy each year. 2b) Are the companys programs examples of enlightened self-interest? Yes, because Timberland considers what they call earthkeeping, common sense. Earthkeeping allows them to make their products by using recycled materials and also allows them to use renewable energy in their facilities. Earthkeeping is second nature to them. Their belief is that earthkeeping will help them create and sell better gear for customers to enjoy the outdoors and to protect the outdoors by being environmentally responsible. 3. What impact do you think that the current economic recession may have on Timberlands social programs? With the recession, most companies are cutting back on company-sponsored programs to stay profitable. There is no doubt that this has affected the Timberland Corporation as well. However, as the article noted, with 95% of employee participation in the companys sponsored program, if the company could no longer sponsor the program, greater than 50% would most likely stay. 4. How would you improve Timberlands corporate social responsibility program? Timberlands corporate social responsibility program, although great, could improve by involving its shareholders in its green efforts. Timberland could promise dividends if its green-goals are met quarterly. This would give its shareholders a vested interest in ensuring Timberland continues its corporate social responsibility programs. Update: Even after the economic slowdown in 2007 through 2009, Jeffrey Swartz has continued to look for ways to not only improve the communities his company affects, but also to improve the company. He has turned his monitoring inward on his factories and launched improvement programs that have improved working conditions for his employees. As he stated in Timberlands 2009 Earthkeeper Report, The results from our remediation efforts also support our belief that going beyond monitoring and beyond factory walls is critical to addressing workers’ needs. The article also mentions that they have eliminated high-risk issues from some of their footwear sourcing channels and seen their business partners increase their scores on Timberlands Code of Conduct assessments which help measure working condition improvements. References Retrieved from http://www.timberland.com

The Nature of the Heart in Hawthornes The Scarlet Letter Essay

The Nature of the Heart in The Scarlet Letter  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      Sacrificing of the soul and dedication can lead to suffering for some, but meaning in life for others. This is the main theme of The Scarlet Letter,by Nathaniel Hawthorne. The story takes place in the seventeenth century in Puritan New England. The main character of the legend is Hester Prynne, who has an affair with Arthur Dimmesdale, the minister, and they produce Pearl. Hester's husband, Roger Chillingworth is the town physician. He is seen as the healer, collecting magical herbs to make medicine. Hawthorne twists the purpose of the physician by turning these healing powers into vengeance for an unhappy man. Hawthorne takes the theme and symbolizes the different characters as a part of nature. He also uses imagery to show the different relationships between the characters. He achieves this by showing the dramatic differences between good and evil through light, darkness and shadows being cast upon the earth. When he does this, he draws the reader in and lets them visualize the human nature of struggling lovers. The story opens with a view of the Prison-Door. Near the door are glimpses of men and women surrounded by a cloud of gray. The first hint at nature is to "a wild rosebush, covered . . . with delicate gems . . . offer their fragrance and fragile beauty to the prisoner" (53). The rosebush was shown as the heart of nature that provided pity and comfort to any prisoner which was within its walls. Nearly seven years after Hester's public exhibition for her sin in the Marketplace, she and her young daughter are visiting in the Governor's Hall. Pearl was immediately drawn to the rosebushes in the garden. She begins to scream and throws a fit in her desire... ...eminders of how sinners can truly learn about what type of person they honestly are. Hester would always help people and Dimmesdale would never be true to himself about his religion. The doctor was perhaps the most significant character of the whole story. He would always help people, even if it meant helping them die. Pearl was the reminder of how a free person can really prevail. Hawthorne used his symbolism through nature to show how people develop and rediscover themselves and life. His symbolism also showed how different parts of nature die and how others thrive based on the way they decide to live. He made this connection with the sinners and let the readers picture the relationship between them by using the symbolism through nature.    "Works Cited" Hawthorne, Nathaniel. The World's Great Classics: The Scarlet Letter. New York: Grolier Incorporated.

Revenue Recognition Essay

The issue of revenue recognition practices is an area that has received a lot of attention from regulators. Whenever there is a report of financial restatements or negative earnings, regulators pay extra attention to review the financial statements in order to verify that that there are not any indications of financial fraud or that the organization overstepped their boundaries in the area of managed earnings. The reason that regulators have taken a special interest in financial accounting and potential fraud is due to the collapses of companies such as Enron, WorldCom and Tyco. Regulators and those in the accounting profession are focusing their efforts on the causes of fraud as well as the steps that can be taken to effectively detect and prevent a possible reoccurrence of fraudulent behavior especially in the area of revenue recognition and the overstatement of assets. Revenue recognition refers to the time when transactions are recorded on the books, Per Generally Accepted Accoun ting Principles (GAAP), revenues, and gains, are generally recognized when: 1. Revenues are realized or are realizable 2. They have been earned the substantial completion of the activities involved in the earnings process. Both of these items are typically met at the point of sale, which generally occurs when goods are delivered or when services are rendered to the customer. Usually revenues and assets are recognized simultaneously. However, assets can be received before the conditions of revenue recognition are met. One example would be if a customer pays in advance for goods or services which will be received at a later date. Even though the cash is received and is recorded as an asset in the company’s books, the revenue has not been earned. Typically the revenue is not recognized prior to a sale because either the customer has not paid for the goods yet or because the goods have not been delivered to the customer. The main exception to not recognizing revenue prior to a sale would be when a contract exists that guarantee the sale or that the customer has promised a valid promise of payment such as when both the seller and the buyer are legally obligated to fulfill the term of a contract (Parizek & Findley, 2008). Another exception to the revenue recognition rule occurs when a product or service may be provided to the customer without receiving a valid promise of payment. This typically occurs with a family dentist who provides services to ease a patient’s pain and then tries to collect the  payment later. Also, if a company has a substantial amount of services to provide even though the customer has provided a substantial payment, the company must wait to recognize the revenue. It is not enough that one of the criteria for recognizing revue is met; both items must be satisfied in order for the recognition of revenue. Because every income statement begins with total revenue, how revenue is measured is a fundamental concept in the field of accounting and as such, the topic of revenue recognition has received a lot of attention over the course of the past few years. The American Institute of Certified Public Accountants (AICPA) has produced specific guides to help with the topic of revenue recognition in specific situations in certain industries. The AICPA Statement of Position (SOP) 97-2, â€Å"Software Revenue Recognition† contained the following four items (Parizek & Findley, 2008): 1. Persuasive evidence of an arrangement exists 2. Delivery has occurred. 3. The vendor’s fee is fixed or determinable. 4. Collectability is probable. These four items were used as the framework in the SEC Staff Accounting Bulletin No. 101. The SAB 101 is a very unique and interesting bulletin because it provides specific cases and then proceeds with a questions and answer format. SAB was created in large part to the issues that the staff had encountered in while conducting a review. Because SAB 101 addresses specific situations, it cannot be used as an answer to every instance of revenue recognition, but it does provide a comprehensive guide for companies to use as a form of direction when faced with dealing with a complicated situation such as when there is persuasive evidence of an arrangement, delivery of goods has already occurred or services have been rendered or when the price is fixed or determinable (SEC, 1999). Questions 1 and 2 of SAB address the topic of Persuasive Evidence of an Arrangement and highlight how a seller could be tempted to bend the rules of revenue recognition in order for a more favorable time in which the sale is reported. The first question exhibited the case in which Company A required each sale to be supported by a written sales agreement signed by an authorized representative of both the customer and Company A. This issue was if Company A could recognize the revenue in the current quarter even if the  sales agreement would not be signed until a few days after the quarter had ended. This question highlighted the need for companies to have strong internal controls and the need to a reliable system to be in place for processing contracts. Without a strong internal control structure as well as clearly documented procedures, there is a possibility of managers becoming tempted to adjust how revenue is recognized based on the needs of the quarter. Questions 3 and 4 reviewe d the issue of ownership of goods and when the transfer had effectively taken place. Question 4 reviews the case of Company R that is a retailer that offers layaway sales to its customers. For the layaway option, a customer pays a portion of the sales price and Company R holds onto the merchandise until the customer returns to pay the balance remaining on the merchandise. Once the merchandise is paid in full, the customer can take possession of the merchandise. This case is an example of what is referred to as a ‘bill and hold’ arrangement where the customer is billed for the merchandise but the merchandise is held by the company for release or shipment at a later date. Question 4 is also an example of how some companies could manipulate their inventories at the end of a quarter. A company could increase revenue by pushing some of its merchandise in the warehouse aside and claim that it has already been sold but were being held for the customer. In order for the company to recognize the revenue they must be able to show that the merchandise is completely separate from its other merchandise and cannot be used for any other order. The company also must be able to show that the customer specifically requested in writing that the company hold the merchandise. Questions 5 and 6 reviewed revenue recognition when the company must perform several activities. Question 5 asks the question as to when Company H should recognize the revenue from an upfront, nonrefundable fee for an extended service contract along with regular, monthly payments. SAB 101 illustrates how the nonrefundable fee cannot be treated separately and must be treated as a part of the overall unit because no one would pay a deposit without expecting additional goods or services to follow (SEC, 1999). The questions 7, 8 and 9 in SAB 101 describe situations where the price may not fixed or determinable in the transaction. Question 8 describes how Company A owns a building and leases it to a retailer. The annual lease payment is $1.2 million plus one percent of all the retailer’s sales in excess of $25 million. It is probable that  sales during the year will exceed $25 million. Should Company A estimate and recognize revenue associated with the one percent of the sales over $25 million on a straight-line basis throughout the year? Because the buyer does not have any fixed or determinable obligation to make a payment until the $25 million sales level has been reached, none of the extra revenue can be estimated and recognized in advance. Question 10 in SAB 101 does not deal with when revenue should be recognized but instead how the revenue should be reported on the income statement. Question 10 discusses the situation where Company A operates an internet site where customers can order the products of another company, Company T. Company T ships directly to the customers and Company A never has any ownership of the merchandise but company A does receive a portion of each sale that Company T makes. Since Company A never takes legal ownership of the merchandise, it would be inappropriate for them to use the gross revenue reporting method where they would report $175 in revenue and $150 in cost of goods sold. Instead Company A should report the money that it earns from each sale as commission revenue. SAB 101 is not the only work that has tried to address the issue of revenue recognition. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are working together on joint project that would create a single standard for revenue recognition. The project is intended to solve issues in the differences between U.S. GAAP and International Financial Reporting Standards (IFRS). FASB has listed the following six for the project (FASB,2012): 1. Converging U.S. and international standards on revenue recognition 2. Eliminating inconsistencies in the existing conceptual guidance on revenue recognition. 3. Providing conceptual guidance that would be useful in addressing future revenue recognition issues. 4. Eliminating inconsistencies in existing standards-level authoritative literature and accepted practices. 5. Filing voids in revenue recognition guidance that have developed over time 6. Establishing a single, comprehensive standard on revenue recognition In creating a new revenue recognition standard, the FASB and the IASB have adjusted their focus to realization and earnings approach instead of focusing on an asset and liability approach. To assist companies with the changes, FASB issued a proposal that broke down the revenue recognition process into five steps. The first step would be to match the  contract with the customer. The second step would be for the company to identify each step of the transaction with the customer. Third, the company would have to identify the transaction price of each separate act or obligation. In the fourth step, the company reviews how much it expects to receive for preforming each step with the company recognizing the revenue in the final step once the merchandise has been transferred to the customer (FASB, 2012). The work between FASB and IASB is still a work in progress but has strong support from several groups in the accounting community some of which have already laid a foundation to work from. In 1998 former SEC Chairman Arthur Levitt delivered what is now considered to be a famous speech titled â€Å"The Numbers Game† in which he expressed great concern over how many companies engage in the practice of earnings management. In his speech Mr. Levitt identified several major accounting techniques that he thought were being used to undermine the integrity of financial reporting(Levitt, 1998). Mr. Levitt stressed how accounting involves significant judgment and he expressed concern that this judgment was being pushed aside by management due to the pressure that they were encountering to meet the numbers. Mr. Levitt mentioned the standards of objectivity, integrity and judgment in reporting accounting number and stressed that it was these standards that remain an integral part of the public accounting profession’s Code of Professional Conduct and form the foundation by which financial statements are compiled, audited and interpreted. He went on the say that the ethical dilemmas facing businesses and their accountants often revolve around the pressure placed upon companies by investors and creditors. These pressures can sometimes cause management to become involved in â€Å"accounting hocus pocus† (Levitt, 1998). Additionally, because accounting involves judgment, the reported accounting numbers can be significantly different depending on the assumptions made by those that are preparing the financial statements. Mr. Levitt stated that accounting principles â€Å"Allow for flexibility to adapt to changing circumstances† and it was this flexibility that creates many of the ethical issues that accountants are faced with. As companies come under pressure to report  favorable results, accountants also come under pressure to flex those rules almost to the point of breaking. Mr. Levitt gave credit to the Code of Professional Conduct for providing guidance to the public accounting profession members when they are faced with difficult issues (Levitt, 1998). Addressing the issues and establishing new policies and procedures is not enough in ensuring that companies are adhering to changes in methods. Communication must be maintained with those that work in the accounting profession so that they are also complying with the latest methods. In October of 2000, the Chief Accountant of the SE, Lynn Turner, wrote a letter to Ms. Arlene Thomas, the Vice President of the Professional Standards and Services office of the AICPA in order to inform auditors of topics that the SEC had been focusing their attentions on. Amount several topics that Ms. Turner included in her letter was the topic of revenue recognition. The letter discussed the issue of revenue fraud and how over half of the revenue frauds that were identified were due to companies that overstated their revenue because that had reported revenue either too early of deceptively (U.S., 2000). Ms. Turner stressed the importance for auditors to test cut off dates and stressed how auditors must place special focus and conduct testing that is above and beyond the reviewing of a few transactions. Ms. Turner also wanted to bring to of Ms. Thomas the issue that was raised with companies having â€Å"side agreements† with their customers which could alter the terms and conditions of the original contract. These adjustments could result in revenue being improperly recorded and that auditors should conduct thorough testing of contracts. This testing is important because it could assist the auditor with identifying if and side agreements exists and then can test the revenue accordingly. Ms. Turner went on to give praise to the AICPA for a document that they issued entitled â€Å"Audit Issues in Revenue Recognition† and stated how this document should be used by auditors for guidance when it comes to properly auditing revenue. Ms. Turner stated how some organizations can be quite complex and conduct several complex revenue transactions and by reading the terms and conditions of the contracts, auditors would be able to determine  the best course of action for conducting a proper and thorough audit (U.S., 2000). The topic of financial reporting fraud is one that will continue to remain the focus of the SEC, FASB and ISAB for some time to come. Revenue recognition will play a large role in the process as it encompasses two primary factors; management will need to use their own judgment in determining how their revenue should be recognized and that management should be prepared to have their judgments analyzed and questioned. By maintaining focus of the issues that have been identified, and keeping an eye out for possible future issues, the authorities can be certain that investors are making decisions based on accurate information. Constant training and communication between all agencies will ensure that the scandals and financial collapse of companies will not be repeated. References American Institute of Certified Public Accountants Accounting Standards Executive Committee Statement of Position 97-2, (1997) Software revenue recognition, p.08. FASB. (2012, October 13). Revenue recognition—joint project of the fasb and iasb. Retrieved from http://www.fasb.org/project/revenue_recognition.shtml Levitt, A. (1998, September 28). The numbers game. Retrieved from http://www.sec.gov/news/speech/speecharchive/1998/spch220.txt Parizek, G., & Findley, M. (2008). Charting a course: revenue reconition practices for toda’ys business environment. Journal of Accountancy, 20(3), 15-22. SEC. (1999, December 3). Sec staff accounting bulletin: No. 101 – revenue recognition in financial statements. Retrieved from http://sec.gov/interps/account/sab101.htm U.S., SEC. (2002, October 13). Letter: 2000 audit risk alert to the american institute of certified public accountants. Retrieved from http://www.sec.gov/info/accountantts/staffletters/audrsk2k.htm

Refugee Blues

Positive Image| Negative Image| Effect| Some are living in mansions| Some are living in holes| This shows that while some people are very well off, others, like the refugees, have nowhere decent to live. | Evert spring it blossoms a new| Old passports cant do that| A tree can grow but a passport cant| Saw a poodle in a jacket fastened with a pin| But they weren’t German Jews my dear| Saying how pets get more luxuries then them| Saw fish swimming as if they were free| Only ten feet away | The fish have more freedom then them|Use of language| Example| Effect| Use of repetition| We cannot go there now, my dear, my dear cannot go there now. (â€Å"my dear† repeated in each stanza)| Emphasize how bad there situation is| Language conveying sadness or despair| Asked me politely to return next year, But where shall we go to-day my dear, where shall we go to-day? Makes us feel sympathetic to them | Language about the political situation and the behaviour of the officials| The co nsul banged the table and said: â€Å"if you've got no passport you’re officially dead†| The consul sounds cruel because he’s basically saying they are dead even though they are alive| Language about homelessness| Dreamed I saw a building with a thousand floors, a thousand floors; a thousand windows and a thousand doors; and not one of them was ours, my dear, not one of them was ours. Makes it sound like they are surrounded by so much shelter but they are not allowed in any of them| Language about war| Ten thousand soldiers marched to and fro. Looking for you and me, my dear, looking for you and me| Ten thousand soldiers are looking for two people- All the soldiers are looking for the Jews| | | | | | | Refugee blues- blues musicTen million souls (religious, holy, implies we are all the same) Society is unfair on the way it treats people (some are living in mansions, some are living in holes) Atlas – there not anywhere close to there home, Palestine or Ger many The natural world is in a continual state of renewal, they lost their passports and are no longer citizens They are told to wait and then come again next year – uncaring He compares the angry speeches by Hitler to he thunder in the sky The poodle and cat are treated better then the German views (they cant give the same care to their fellow human beings) Pathetic fallacy- the weather matches the mood of the poem (the snow) Refugee blues is very relevant today, the refugees in England DEJECTED – you've given up on life rejection and despair (dispirited, disheartened, poignant, depressing, Foreboding, mournful, despair, bitterness, resentment, anger)

Elazars political subcultures

Elazars political subcultures Elizar’s (1966) stated that there is a theory used to classify American political culture that depicted boundaries of the historical government’s action. He suggested moralistic, individualism and traditionalistic culture as the combination of political sub-cultures that were depicted in various states in the United States (McKethan, 2007).Advertising We will write a custom essay sample on Elazars political subcultures specifically for you for only $16.05 $11/page Learn More Each of these subcultures embodied different perspectives on the political process, citizen’s roles in government and the role of the government in general (McKethan, 2007). This paper compares and contrasts the three kinds of political subcultures in reference to the Health policy. In moralistic subculture, political activities were viewed as a way to improve the society’s lifestyle (McKethan, 2007). If the same view is applied in public health policy, the su bculture gives a platform for the policy makers the privilege to make policies that will improve living conditions in the society. Policymakers in moralistic states champion, invent and embrace broad public programs that help in improvement of the society (Brian Miller, 2002). They generate ideas and carry researches that are meant to bring change to the society. In this subculture the politicians and public, conceive politics as matters of public with the notation of public good. During policymaking, the policy makers ensure that the health policies are of great help to the society (McKethan, 2007). In individualistic subculture, the policy makers support innovation in health public but they limit relying on the government on the basic services (Brian Miller, 2002). Their concern to the public is limited as compared to moralistic subculture. In addition, individualistic subculture encouraged people to have objectives that are for their own good or a group of people (Brian Miller , 2002). The subculture thus encourages nepotism. On other hand, traditionalistic subculture notion is that the government should maintain its status quo. The subculture does not give room for innovations in the public services and thus limits the government to what it already has. However, the subculture allows innovation but limits the powers to just a relatively small and self-perpetuating groups (Brian Miller, 2002). These groups are â€Å"drawn from established elite who govern through family ties or social status† (Brian Miller, 2002).Advertising Looking for essay on public administration? Let's see if we can help you! Get your first paper with 15% OFF Learn More Moralistic and individualism states spend more capital in social programs than the traditionalistic states. However, their rates differ in that the moralistic states spend more than the individualistic states (McKethan, 2007). The moralistic policies were more innovative followed by th e individualistic policies and finally the traditionalistic. Traditionalistic policies are more conservative and they incorporate so many ancient policies. Moralistic states have good economic equality among the people throughout the whole state than the other states. In individualistic political culture states, there is economic inequality, which makes the gap between poor and the rich big. The gap is also reflected in access to health services where the rich enjoy better compared to the poor. On the other hand, states with traditionalistic culture economic growth depend with the family and social hierarchies where families with strong background are wealthier than those with weak background are. Conclusion It is evident that states with moralistic political culture have good governance than states with other political cultures. This gives the people from these states an advantage to better health policies and welfare services. The contrary is to the states that hold and accommodat e the traditionalistic subculture. On the other hand, states with individualistic subcultures welfare of the society depend on what they have in government. References Brian, F. Miller, G. (2002). Political culture and voting systems in the United. Westport, USA: Praeger publishers. McKethan, A. (2007). Moving or mimicking the market? The opportunities and constraints of state public employee health plans. United States: Chapel Hill.Advertising We will write a custom essay sample on Elazars political subcultures specifically for you for only $16.05 $11/page Learn More

The Mayan Conquest of the Kiche

The Mayan Conquest of the K'iche In 1524, a band of ruthless Spanish conquistadores under the command of Pedro de Alvarado moved into present-day Guatemala. The Maya Empire had deteriorated some centuries before but survived as a number of small kingdoms, the strongest of which was the K’iche, whose home was in what is now central Guatemala. The K’iche rallied around leader Tecà ºn Umn and met Alvarado in battle, but were defeated, ending forever any hope of large-scale native resistance in the area. The Maya The Maya were a proud culture of warriors, scholars, priests, and farmers whose empire peaked around 300 A.D. to 900 A.D. At the height of the Empire, it stretched from southern Mexico into El Salvador and Honduras and the ruins of mighty cities like Tikal, Palenque and Copn are reminders of the heights they reached. Wars, disease, and famine decimated the Empire, but the region still was home to several independent kingdoms of varying strength and advancement. The greatest of the Kingdoms was the K’iche, at home in their capital of Utatln. The Spanish In 1521, Hernn Cortà ©s and barely 500 conquistadores had pulled off the stunning defeat of the mighty Aztec Empire by making good use of modern weapons and native Indian allies. During the campaign, young Pedro de Alvarado and his brothers rose in the ranks of Cortes’ army by showing themselves to be ruthless, courageous and ambitious. When Aztec records were deciphered, lists of vassal states paying tribute were discovered, and the K’iche were prominently mentioned. Alvarado was given the privilege of conquering them. In 1523, he set out with about 400 Spanish conquistadores and some 10,000 Indian allies. Prelude to War The Spanish had already sent their most fearsome ally ahead of them: disease. New World bodies had no immunity to European diseases like smallpox, plague, chicken pox, mumps and more. These diseases tore through native communities, decimating the population. Some historians believe that more than a third of the Mayan population was killed by disease in the years between 1521 and 1523. Alvarado also had other advantages: horses, guns, fighting dogs, metal armor, steel swords, and crossbows were all devastating unknowns to the hapless Maya. The Kaqchikel Cortà ©s had been successful in Mexico because of his ability to turn long-simmering hatreds between ethnic groups to his benefit, and Alvarado had been a very good student. Knowing that the K’iche was the mightiest kingdom, he first made a treaty with their traditional enemies, the Kaqchikel, another powerful highland kingdom. Foolishly, the Kaqchikels agreed to an alliance and sent thousands of warriors to reinforce Alvarado before his assault on Utatln. Tecà ºn Umn and the K’iche The K’iche had been warned against the Spanish by Aztec Emperor Moctezuma in the waning days of his rule and flatly rejected Spanish offers to surrender and pay tribute, although they were proud and independent and would most likely have fought in any event. They selected young Tecà ºn Umn as their war chief, and he sent out feelers to neighboring kingdoms, who refused to unite against the Spanish. All in all, he was able to round up about 10,000 warriors to fight the invaders. The Battle of El Pinal The K’iche fought bravely, but the Battle of El Pinal was a rout almost from the start. The Spanish armor defended them from most native weapons, the horses, muskets, and crossbows devastated the ranks of native warriors, and Alvarado’s tactics of chasing down native chieftains resulted in several leaders falling early. One was Tecà ºn Umn himself: according to tradition, he attacked Alvarado and decapitated his horse, not knowing that horse and man were two different creatures. As his horse fell, Alvarado impaled Tecà ºn Umn on his spear. According to the K’iche, Tecà ºn Umn’s spirit then grew eagle wings and flew away. Aftermath The K’iche surrendered but tried to trap the Spanish inside the walls of Utatln: the trick did not work on the clever and wary Alvarado. He laid siege to the city and before too long it surrendered. The Spanish sacked Utatln but were somewhat disappointed by the spoils, which did not rival the loot taken from the Aztecs in Mexico. Alvarado conscripted many K’iche warriors to help him battle the remaining kingdoms in the area. Once the mighty K’iche had fallen, there was really no hope for any of the remaining smaller kingdoms in Guatemala. Alvarado was able to defeat them all, either coercing them to surrender or by forcing his native allies to fight them. He eventually turned on his Kaqchikel allies, enslaving them even though the defeat of the K’iche would have been impossible without them. By 1532, most of the major kingdoms had fallen. The colonization of Guatemala could begin. Alvarado rewarded his conquistadores with land and villages. Alvarado himself set out on other adventures but frequently returned as Governor of the area until his death in 1541. Some Mayan ethnic groups survived for a while by taking to the hills and fiercely attacking anyone who came near: one such group was located in the region that currently corresponds to north-central Guatemala. Fray Bartolomà © de las Casas was able to convince the crown to allow him to pacify these natives peacefully with missionaries in 1537. The experiment was a success, but unfortunately, once the region had been pacified, conquistadores moved in and enslaved all of the natives. Over the years, the Maya have retained much of their traditional identity, especially in contrast to the areas that once belonged to the Aztecs and the Inca. Over the years, the heroism of the K’iche has become the lasting memory of a bloody time: in modern Guatemala, Tecà ºn Umn is a national hero, Alvarado a villain.

Healthcare and Social Media Research Paper Example | Topics and Well Written Essays - 500 words

Healthcare and Social Media - Research Paper Example It has been noticed that the application of social media has become more significant in recent days. During the last decade, it has been determined that the application of social media has increased enormously in the field of global healthcare industry (Sultz & Young, 2009). Presently, a large number of healthcare organizations have adopted social media tools for developing a better communication system with consumers and build strong relationship. In accordance with PricewaterhouseCoopers (2012), 42% of the global healthcare industry consumers have used social media in order to access health related services and information (PricewaterhouseCoopers, 2012). Healthcare organizations usually use social media in order to accomplish organizational goals of communicating and building relationship with patients. Additionally, healthcare organizations have utilized social media platform as an intermediary with the intention of sharing healthcare related information and researches globally. It has been implemented by healthcare organizations in order to enhance care and treatment provisions (Sultz & Young, 2009). According to the report published by Computer Science Corporation (2012), it has been identified that during the year 2011, 65% of the healthcare organizations had used Twitter as a marketing strategy, whereas Facebook and YouTube had been used by 54% and 50% of healthcare organizations respectively (Computer Science Corporation, 2012). According to report of KPMG International Cooperative (2011), social media has offered and introduced several new dimensions with respect to communication and marketing in front of the healthcare industry. Social media has provided the platform through which healthcare professionals and organizations are sharing ideas, information and experiences with each other in order to enhance the quality of medical services, care and treatment facilities (KPMG International Cooperative, 2011). On the contrary, healthcare

Bestmovies released in the past three years Essay - 1

Bestmovies released in the past three years - Essay Example Kleber Mendonca Filho directed the movie. This film documents a magnificent residential suburb that is located towards the south of the city and borders the Atlantic. There is a significant warning on the beach that warns visitors to be aware of sharks. The community in the Neighboring Sounds suffers from stress caused by the environment that is constantly changing. Apparently, the build environment has complicated the lives of residents in this city (Filho, 2012). The white and black photographs in the movie, the setting portrays a rural community that is coherent and builds around a master house. The presence of a sugar mill and school that is socially mixed further points to the historical times of the community. The film then assumes an urban area that is brightly lit with high apartments and some other ancient buildings. A Rollerblades girl follows a boy through a car park built under the ground until they disappear into an area that is enclosed. When the film opens in part one, Beatrice is shown seated at the kitchen due to lack of sleep. Apparently, some dogs are noisily yelping across the yard of the next door. To overcome this irritating noise, she decides to drug the dogs, an action that surprises her daughter. The director then shows an old, white bearded and widowed patriarch who once owned the entire area. Apparently, this former sugar baron Francisco is now selling the area in bits for purposes of redevelopment. His family lives and run the area. Among them, include the old man’s grandsons, Dinho and Joà £o who are cousins. Apparently, Joà £o took his studies in Europe and acts as the estate agent, albeit with much laxity. On his part, Dinho is a student without good reputation due to his numerous cases of petty theft. Both Dinho and Joà £o share the belief of closeness to the female servants and the boys who mostly do odd jobs. However, a new class has