Law and Society Essay

They had virtually no voice. Men were only expected to provide their wife with the necessities of life, and to protect her. This system or way of functioning was called â€Å"covert†. Women were expected to provide a welcoming home and a carefree environment for their husbands, when they returned from a â€Å"long hard day of laboring work. † Laws that were put into place in the early 1 9th century stated that married women were completely under the control of their husbands, much like a slave was under the control of his master.There was a hero that â€Å"If the man killed his wife, it is not really his fault, she must have done something wrong, but if a woman killed her husband, she is punished with an equal fate as it is a capital crime to â€Å"bite the hand that feeds you†. † Although some marriages were fine and worked out to the advantages if both partners, troublesome marriages were the issue. When a wife disagreed with her husband, she did not rea lly have any grounds on which to protect herself.Although assault was a crime under the law, the government barely enforced t when it came to domestic cases. Also, women were not allowed to really have any of their own money. The luxuries that they could enjoy were limited and under the complete control of what their husband would allow and pay for. If the two tried to divorce, she would be left with nothing and him with a fortune. Women's rights were stripped from her when she married. As Elizabeth Caddy Stanton said, â€Å"As a teacher of theology, medicine, or law, she is not known.He has denied her the facilities for obtaining a thorough education, all colleges being closed against her. † This quote represents how women were treated very similarly to inferior beings, much like slaves were, except with less cruelty. They were seen as not worthy of education. Quite frankly, as a feminist, I believe that men were afraid that women would overcome their abilities and surpass t hem in wealth and success. Women began to fight and stand up for themselves by educating themselves in the law and trying to find loopholes in it.One example of this was Harriet Douglas and Henry Kruger. Harriet loved Henry, but only agreed o marry him when she put him under the restrictions that the wife would usually be put under. Although their marriage did not work out, and Harriet still lost half of her property when they separated, she still set a standard and began a revolution for women's rights. Stanton pronounced her â€Å"Declaration of Sentiments† at the first women's rights convention in Seneca Falls, New York. She proposed twelve resolutions to a series of wrongs, and all twelve passed.Also, states began passing the Married Women's Property Act gave omen the ownership of the property they owned before their marriage. Following that act was the Earnings Act, which gave women the right to keep their income and wages from their job. Although women's rights saw many optimistic reforms in the late 1 9th century, there was still much to be done for equality. Women were still restricted in many ways, but they had taken an important step towards their goal. These reforms would take many, many years to come about, but their achievements thus far were phenomenal and had a big impact on the culture of America.

Artificial Sweeteners Are Really Bad Essay

Artificial sweeteners are chemicals or natural compounds that replace the sweetness of sugar, without all of the calories. But sometimes the label ‘sugar-free’ masks calories present in the food or drink. Aspartame, which is in Equal is a common chemical sweetener with crazy possible side effects. Effects include hallucinations to seizures and brain tumors; it is hardly worth consuming for the sake of saved calories in my opinion. Then you also have Sucralose, which is known as Splenda. Recent research suggests that Splenda can enlarge both the liver and kidneys and shrink the thymus glands. Splenda reportedly can cause skin rashes, panic, diarrhea, headaches, bladder issues, stomach pain, and those side effects don’t even sum it up. In addition to all of this, consider the waste involved in the industry of artificially sweetening. Ever stepped into a coffee shop and noticed a mound of sugar substitute packets building on the counter or in the trash? We’ve been wasting one of our most precious resources for the sake of a sweetener that can harm our bodies and prevent weight loss. So what you can do instead to get your sugar fix? Turn to natural sweeteners for your drinks and food alike. Honey, agave nector, organic maple syrup, brown rice syrup, and stevia are just a few natural sweeteners you can turn to. Not only will they wreak your body less, but your support of these sweeteners instead will, eventually, help to slow the production of toxic artificial sweeteners. I am interested in this topic because so many people that I know use artificial sugar. My mom however, has never let us use things like sweet and low or splenda because she was always aware of the bad things that happen in your body because of these artificial sugars. I want to be able to answer the question â€Å"well why is it bad?† when people ask me why they shouldn’t use splenda and sweet and low. I will approach this as an informative paper, letting the audience know why it is bad, but also trying to convince people not to use it at the end.

Enhance the learning process in malaysian schools

Education is one of the chief basicss in constructing up a state. In Malaysia, instruction has ever been the top precedence of the authorities. About a one-fourth of the authorities 5 old ages budget is allocated to the ministry of instruction to keep good instruction system in this state. The vision of the authorities is to do Malaysia a Centre of educational excellence. There are three degrees of instruction in Malaysia which are the primary instruction – a period of six old ages, that is, from Standard One to Standard Six ; secondary instruction – five old ages, that is, from Form One to Form Five ; and the third degree of instruction. Upon completion of secondary instruction, eligible pupils can choose to prosecute two old ages of post-secondary instruction, Form Six. This is the university entryway preparative class. The pre-tertiary instruction ( pre-school to post-secondary instruction ) is under the legal power of the Ministry of Education ( MOE ) while Tertiary or higher instruction is the duty of the Ministry of Higher Education ( MOHE ) .[ 1 ] Education is a precedence of the Federal Government of Malaysia and it is committed to supply quality instruction to all. Most of the Five-Year Malayan Plans have placed great importance on instruction, preparation and womb-to-tomb acquisition. In line with greater focal point on human development, an norm of about 21 per centum of the entire budget allotment has been allocated for the outgo of instruction and preparation development. The national doctrine of instruction provinces that â€Å" Education in Malaysia is an on-going attempt towards further developing the potency of persons in a holistic and incorporate mode so as to bring forth persons who are intellectually, spiritually, emotionally and physically balanced and harmonious, based on a steadfast belief in and devotedness to God. † It is designed to bring forth Malayan citizens who are knowing and competent, possess high moral criterions, and are responsible and capable of accomplishing a high degree of personal well being every bit good as to lend to the improvement of the household, society and state at big.[ 2 ] In order to back up â€Å" Vision 2020 † the instruction system is transforming which entail altering the civilization and patterns of Malaysia ‘s primary and secondary schools, traveling off from memory-based larning to an instruction that stimulates believing, creativeness, caters to single abilities and larning manners, and based on a more just entree. At the same clip, Malaysia is originating many attacks in order to maintain up with the altering universe and current demands which will bring forth a well-structured development of higher instruction. The authorities has besides clearly outlined the strategic pushs in the National Higher Education Strategic Plan to do Malaysia an international Centre of educational excellence by 2020.[ 3 ]MALAYSIAN EDUCATION SYSTEMEducation is the duty of the Federal Government. Malaysia ‘s national instruction system is divided into pre-tertiary and third instruction. There are two regulating governments for the instruction sect or. Pre-tertiary instruction, that is, from pre-school to secondary instruction, is under the legal power of the Ministry of Education ( MOE ) while third instruction or higher instruction is the duty of the Ministry of Higher Education ( MOHE ) . Under the national instruction system, a kid begins his/her instruction with pre-school instruction at the age of four and will be admitted into the first twelvemonth of the six old ages mandatory primary instruction when the kid reaches the age of six on the first twenty-four hours of January of the current school twelvemonth. The authorities provides 11 old ages of free primary and secondary instruction. Most schools in the state are authorities or government-aided schools and a figure of private schools. The school starts in January and ends in November. Students sit for common public scrutinies at the terminal of primary, lower secondary, supper secondary and 6th signifier degrees.[ 4 ] Pre-school Education. Pre-school instruction is portion of the National Education System under the Education Act, 1996. The purpose of pre-school instruction is to supply a house foundation for formal instruction. Pre-schools are run by authorities bureaus, non-governmental organisations ( NGOs ) every bit good as private establishments. The major authorities bureaus that are responsible for pre-school instruction are the Ministry of Education ( MOE ) , the Ministry of Rural Development, and the Ministry of National Unity and Community Development. Children enroll between the ages of four and six and all pre-schools have to stay the course of study guidelines set by the Ministry of Education. The course of study enables pre-school kids to get sufficient basin communicating, societal and other positive accomplishments in readying for primary schooling. The learning constituents include linguistic communication and communicating, physical development, cognitive development, moral and r eligious growing, socio-emotional development, aesthetic and creativeness. Primary Education. Primary instruction is divided into two stages – stage 1: Year 1-3 and phase 2: Year 4-6. Education at this degree aims to supply the kid with a house foundation in the basic accomplishments of reading, composing and arithmetic, every bit good as stressing believing accomplishments and values across the course of study. While instruction at this degree is non mandatory, more than 99 per centum of this age-group are enrolled in primary schools throughout the state. There are two types of schools at the primary degree – the National Schools and the National-Type Schools. In the National Schools the medium of direction is the Malay linguistic communication which is the national linguistic communication. The medium of direction in the National-Type Schools is either Chinese linguistic communication or Tamil linguistic communication. in both types of schools, the Malay linguistic communication is a compulsory topic. English is mandatory and is taught as a 2nd linguistic communication in all schools. Chinese, Tamil and autochthonal linguistic communications are besides offered as topics in national schools.[ 5 ] Secondary Education. Secondary instruction is fundamentally an extension of primary degree instruction. Education at this degree is general in nature and is divided into lower and upper secondary degree, and a particular twelvemonth passage plan known as â€Å" Remove Class ‘ for students from the National-Type Chinese and Tamil Primary Schools.[ 6 ] a. Remove Class. Remove Class is a passage twelvemonth for students from the Chinese and Tamil medium schools to get sufficient proficiency in the national linguistic communication to enable them to larn through this medium the undermentioned twelvemonth. However, students who have performed good in the Primary Assessment Test ( UPSR – Ujian Penilaian Sekolah Rendah ) at the terminal of Year 6, are allowed to continue straight to Form 1. B. Lower Secondary Level ( Form 1-Form 3 ) . This degree covers a period of three old ages. Education at this degree is general in nature. All topics are core topics and compulsory for all. Chinese, linguistic communication, Tamil linguistic communication and Arabic linguistic communication ( Communication ) are offered as extra topics. Upon completion, pupils sit for a common scrutiny, that is, the Lower Secondary Assessment ( PMR – Penilaian Menengah Rendah ) . c. Upper Secondary ( Form 4-5 ) . Education at this degree covers a period of two old ages. Besides following the general instruction plan, pupils begin to specialise in the scientific discipline, humanistic disciplines, proficient, vocational and spiritual subject. Specific schools are designated for each subject. These schools are academic schools, proficient schools, vocational schools and spiritual schools. Upon completion, pupils sit for the Malayan Certificate of Education ( SPM – Sijil Pelajaran Malaysia ) scrutiny. Secondary Technical Schools. Secondary proficient instruction is aimed at bring forthing an equal pool of qualified pupils who excel in mathematics and scientific discipline, every bit good as in basic technology topics. Students in secondary proficient schools follow the same nucleus topics of upper secondary school course of study and take scientific discipline and proficient topics as electives. Admission to these schools is through application based on the PMR consequences, and merely pupils with strong background in Mathematicss and Science are selected. Students from these schools are expected to go on their surveies in scientific discipline and technology-related classs at the higher degrees every bit good as in advanced accomplishments. Secondary Vocational Schools. These schools provide classs in pre-employment accomplishments every bit good as general instruction. Courses are offered in two watercourses – vocational instruction watercourse and accomplishments instruction watercourse. In the former, accent is given to general and proficient topics in order to supply pupils with a good foundation for admittance into engineering schools or other higher establishments. In the accomplishments stream accent is given to practical work to develop competence in trade accomplishments required by related industries. Students are prepared for the National Vocational Training Certificate. Upon completion of 11 old ages of free instruction, farther instruction is no longer automatic but is capable to the person ‘s academic public presentation and fiscal stableness. These upper secondary school alumnuss, that is, Form Five departers, can choose to go on their instruction in post-secondary schools to obtain a pre-university making such as the Sixth Form or Matriculation plan or GCE A'Level, or further their instruction at third or higher establishments. Higher instruction includes certification, sheepskin, undergraduates every bit good as graduate student surveies. Undergraduate surveies consist of Bachelor ‘s grade degrees and professional surveies while postgraduate surveies consist of Master ‘s grades and PhD degrees. By and large, higher instruction at the sheepskin degree is for secondary school certification holders, that is, Form Five ( Sijil Pelajaran Malaysia or SPM ) from the age of 17 onwards. The Bachelor ‘s grade is for pupils from th e age of 19 onwards with post-secondary makings such Form Six ( STPM – Sijil Tinggi Pelajaran Malaysia ) , which is tantamount to the GCE A'Level, or pre-university makings.[ 7 ]MALAYSIAN SCHOOL CURRICULUMThe function of the school course of study is to guarantee the holistic development of the person ‘s possible, mentally, spiritually, emotionally and physically. The course of study is to convey faster the Malayan citizen who is balanced and all-around person, trained, adept and cherishes the national aspiration for integrity. The Malayan school course of study has been reframed and realigned to show and future demands. Besides that, rapid developments in engineering, new theories of acquisition and developments within Malaysia itself necessitated the systematic course of study. The footing of the course of study took into considerations four chief facets – national development, single development, larning theories, and the national doctrine of instruction.[ 8 ] The basic theoretical rule in the planning and design of the Malayan course of study is the incorporate attack. Infusion of specific facets of instruction such as moral values, nationalism, scientific discipline and engineering, linguistic communication, environmental instruction, survey accomplishments, originative and critical thought, and route safety across the topic disciplines is a basic characteristic in the Malayan course of study. Such an extract is made with the intent of consolidating these facets which may already be in the school topics but needs farther accent. Patriotism, for illustration, is already discussed in History and Local Surveies but because of its importance, the national course of study requires that it be taught across other topics. Others such as environmental instruction are taught across the course of study because it can non be accorded the position of capable due to restraints of clip, installations and the similar. The proficient, vocational and accomplishments developing offered in secondary proficient and secondary vocational schools provide pupils with practical preparation and employability accomplishments. Besides that, the usage of engineering as an enabler to ease instruction and acquisition activities have made larning interesting, motivation, stimulating, meaningful and develop accomplishments that will fix pupils to confront greater challenges.[ 9 ] Pre-school Curriculum. The pre-school course of study focuses on the whole-child development. The course of study emphasizes on socialisation procedure, the development of personality and the readying of kids to come in primary school. The constituents in the course of study include linguistic communication and communicating, cognitive development, socio-emotional development, religious development, physical development and aesthetic and creativeness. Primary School Curriculum. The Integrated Curriculum for Primary School ( ICPS ) is divided into two stages – stage 1 for Year 1-3 and phase 2 for Year 4-6. The ICPS emphasizes the command, support and application of 3Rs, acquisition of complex accomplishments and cognition, pre-vocational accomplishment, and the development of personality, attitudes and values. The ICPS consists of three countries, chiefly communicating, adult male and his environment, and self development. These countries are farther divide into six constituents – basic accomplishments, humanistic disciplines, art and diversion, populating accomplishments, communicating, spiritually, values and attitudes. Secondary School Curriculum. The accent of Integrated Curriculum for Secondary School ( ICCS ) is on general instruction, the consolidation of accomplishments acquired in primary school, the development of attitudes, values, personality, and involvements every bit good as specialisation for higher instruction and calling options.CONTEMPORARY CHALLENGES IN EDUCATIONIn the 21st century, instruction in Malaysia will confront important challenge as it is in this century that the state is set to go industrialised. It is imperative hence to understand what it is that demands to be given attending for the instruction system to fix adequately for the century: a. Shift to K-economy. Knowledge has to be the basic signifier of capital in the 21st century to place Malaysia for industrialisation. The instruction system must give cognition workers to force Malaysia into the K-economy. Knowledge workers are indispensable for the state to do investings in engineering which will lend to sustainable growing. Malayan instruction must heighten cognition and engineering in every aspect of its instruction system.[ 10 ] B. Bettering Education Qualities. Given all the qualitative accomplishments at all degrees of instruction with uninterrupted growing of registration rates, Malayan instruction has to switch to the laterality of qualitative mark. Several factors have to be considered for finding educational quality. The countries of content and bringing that straight affect learning and larning must be given accent. There have to be inventions within the attack for both the content and bringing at all degrees of instruction. To guarantee effectual bringing, instructor professionalism has to be addressed to bring on greater professionalism among school instructors. Recruitments, preparation and school restructuring should be the primary mark countries for presenting professionalism among instructors.[ 11 ] c. Narrowing the Digital Divide. The equity issue in instruction should take for supplying equal entree to instruction. The focal point of democratisation of the instruction in the 21st century will be in footings of supplying equity in instruction with accent on cognition and engineering between rural and urban school population. Malayan instruction has to accomplish addition engagement and improved public presentation in scientific discipline and engineering particularly among the school population. Apart from supplying the necessary substructure, scientific discipline and engineering have to be sharply promoted to tackle involvement among pupils.[ 12 ] d. Redefining the Role of the Private Sector. The function of the private sector is critical peculiarly at the higher degree of instruction. It releases some of the heavy funding burden off the authorities, reduces the capacity restraints of the public establishments, and supply invention and competition. Nonetheless, net income and commercial motives have developed a figure of jobs. These jobs if non reference adequately will consequence the quality of higher instruction in the state. One wide inquiry that should be addressed is what should be the function of private higher instruction – should they be complementary, auxiliary or both.[ 13 ] e. Teaching Methodology. Two shortcoming are identified in the current pattern: ( I ) lecture-based direction – pupils tend to go inactive receivers of cognition and resort to rote acquisition ; ( two ) teacher-centered – pupils tend to trust on their instructors to make up one's mind what, when, and how to larn. This worked comparatively good but it is non clear that pupils are larning at higher, conceptual degree of thought.[ 14 ]PROPOSED ENHANCEMENTSSeveral factors ought to ease the sweetenings of the Malayan instruction system, particularly the national course of study such as the debut of new topics and plans in schools. The facilitating factors include findings of research and surveies, public sentiments, universe tendencies, societal and economic demands and political force per unit areas. In add-on, they are to be facilitated further with the being of the undermentioned supporting factors at changing grades: a. The authorities ‘s continued attempts to spread out and better instruction and preparation through addition in the budget for instruction. B. The experience over the old ages of the state ‘s instruction policy in heightening quality and entree to instruction to run into the demands of rapid development of the state. c. Availability of basic substructure and preparation, that is, in-service instructor preparation, seminars, forums and workshops to familiarise instructors with the course of study and to upgrade instructors ‘ efficiency. d. Continuous developing received by ministry officers both locally and overseas covering a broad scope of subjects which helps the officers to derive more cognition and experience in planning and implementing course of study reform enterprises. e. Public consciousness and support to transport out educational reforms to carry through the demands of cultural, societal and economic development. f. Attempts by both the authorities and private sectors to escalate the acquisition and application of information and communicating engineerings in all Fieldss of life as a consequence of globalisation and modernization. g. The strong committedness and consciousness among parents of the importance of instruction in bring forthing educated, knowing and adept Malaysians who are prudent, originative and advanced. h. In the acquisition procedure, to develop inter-personal and small-group accomplishments – instructors must supply chances for group members to cognize each other, support and accept each other, pass on accurately and confidently, and decide differences constructively. i. Promotive interactions – person can accomplish promotive interaction by assisting each other, exchanging resources, disputing each other ‘s decision, supply feedback, promoting and endeavoring for common benefits. J. Individual answerability – instructors should measure the sum of attempt that each member is lending. These can be done by giving an single trial to each pupil and indiscriminately naming pupils to show their group ‘s work. k. Group treating – instructors should supply chances for the category to measure group advancement. This would enable group to concentrate on good working relationship, facilitate cooperation in acquisition and guarantee members get feedback.[ 15 ] l. The course of study must be so designed and indiscriminately monitored to assist pupils accomplish overall and balance development and betterment. m. Appropriate mix of larning schemes to guarantee command of basic competences and publicity of holistic development. n. More accent should be given on pupils understanding of a peculiar construct, steering pupils in active acquisition, supplying chances for treatment and amplification, and promoting them to work with equals and instructors. O. Encourage and support collaborative attempt with pupils from other schools or even from other states. p. The course of study and learning methodological analysis must provide to pupils ‘ different capablenesss, for illustration, their acquisition manners and degrees of intelligence. Q. Allow pupils to pattern self-paced, self-accessed and autonomous acquisition which can be facilitated via the usage of engineering.[ 16 ]DecisionThe environment and socialization procedure to which pupils are exposed remain as of import factors lending to academic success and character edifice. The Malayan educational system, at pre-school, primary and third degrees have systematically emphasised on the importance of nurturing, among others, moral values and moralss among pupils. Therefore, the quality of instruction that instructors provide to pupils is extremely dependent upon what instructors do in the schoolroom. Teachers should hold the cognition on how pupils learn and how best to learn. In add-on, modern-day acquisition and learning methodological analysis should be in line with the engineerings of tomorrow where engineerings and communications substructure are paving the manner for a more sophisticated ICT-enabled instruction and acquisition environment. Indeed, with the coming of globalization and modernization, the instruction course of study in Malaysia for sustainable development in the new century, call for a entire committednesss from all Malaysians, with a sense of urgency in the face of increasing competition. The Malayan policy model recognises that instruction development plays an of all time of import function in constructing a sustainable, resilient and competitory society. Interestingly, the planetary instruction scenario has similar development schemes, viz. , by supplying wider handinesss, guaranting quality instruction, uninterrupted strategic instruction reforms so that the several states can vie as planetary instruction suppliers. In fact, instruction has already evolved into a large economic entity for some states. Malaysia ought to be ready to confront these challenges in the field of instruction, both internally and externally, with the coming of globalization, trade liberalization, and the development of ICT in this new century.

Fasb Topics Research Paper

Adjustments to Lower of Cost or Market 330-10-35-1 A departure from the cost basis of pricing the inventory is required when the utility of the goods is no longer as great as their cost. Where there is evidence that the utility of goods, in their disposal in the ordinary course of business, will be less than cost The inventory has a financial importance as it is purchased and recorded at its historical cost or original cost.With respect to a perpetual inventory system, inventory accounts are continually controlled as goods are purchased and placed directly into the inventory account and then later taken out when sold. Therefore the inventory is properly recognized within the period it is sold. Furthermore valuing the inventory with FIFO correctly reports the ending inventory at its market value. When ending inventory is reported at market value, before making proper year adjustments unexpected changes occur in the ordinary course of business causing the market to be lower then the co st basis of the inventory.This departure from the cost basis of pricing the inventory requires the utility of inventory is no longer as great as its original cost. The ASC allows assets to be valued with Lower of Cost or Market when evidence is proving the future utility of the inventory drops below its historical cost. The determination of the businesses cost basis for their current inventory and determination of the market calls for ruling the LCM with the conservatism principal to resolve the issue between these two divergent amounts (original cost of inventory and the market).Justification for applying Lower of Cost Or Market is the recognition of the holding loss resulting from the market being less then the company’s current inventory. Which requires a decision between reporting the inventory at its actual cost or it’s replacement cost. The conservatism principle applies with LCM by reporting the inventory on the balance sheet at replacement cost in the period it occurred also recognizing the loss in the income statement during that same period.Therefore the inventory is reported at its net realizable value on the balance sheet, and the reduction (holding loss) is properly recorded on the income statement. Question 2. Your company has acquired land that is not undergoing activities necessary to get it ready for its intended use. You have been told to capitalize interest costs (the lesser of the actual or avoidable interest costs) associated with the acquisition of the land. Should you capitalize any interest costs? FASB ASC CITATION: Capitalization of Interest 35-20-25-3 The capitalization period shall begin when the following three conditions are present: a. Expenditures for the asset have been made. ? b. Activities that are necessary to get the asset ready for its intended use are in progress. ? c. Interest cost is being incurred. ? Interest capitalization shall continue as long as those three conditions are present. We recognize the gene ral facts stated; the land for the businesses investment is purchased, and with respect to the land, activities have not been started yet to prepare it for the intended use deeming it as an asset or investment.In order for the land to be considered expenditure, it would to prove it meets ASC’s three requirements of capitalization of interest. The land generally speaking the land must be capitalized to provide evidence capitalization rates will be applied, which furthermore qualifies the land to have payments of cash, transfer of other assets, or accruing the liability of recognized interest. Only if the activities of the land are in preparation for its intended use then capitalization of interest is added to the construction of the long-term asset.From a current stand point of the land, expenditures for the land have not been made yet, the activity required for its intended use is not undergoing, and therefore interest cost incurred can not be capitalized but rather expensed on the current periods of the income statement. With respect to the facts stated on the lands current progress the interest incurred can not be capitalized. Question 3: You are to allocate an asset retirement cost (initiated by an asset retirement obligation). What guidance is given over the manner in hich the asset retirement cost should be allocated to expense? FASB ASC CITATION: 410-20-35-2 An entity shall subsequently allocate that asset retirement cost to expense using a systematic and rational method over its useful life. Asset retirement obligation requires properly allocating the asset retirement cost over the assets life of the asset. The allocation of asset retirement cost that is initiated by the asset retirement obligation includes items that that fall under FASB’s issued Statement of Financial Accounting Concepts also known as SFAC No. 6 â€Å"Elements of Financial Statements.The proper manner of allocating requires the retirement cost to be properly measured, r ecognized, and recorded when involving elements in the financial statements. The measurement of the asset must be measured properly at its historical cost. During the ordinary process a business has outflows or using up of its assets in which the expenses are then recognized under the SFAC No. 6 as Expense Recognition Principle. During the period the assets are used up from operational procedures (delivery, and production). The expense accounts recognize accumulated depreciated cost of the asset over its useful life until it fully depreciated.The combination of the assets cost minus its accumulated depreciation results the asset to its net realizable value, when fully depreciated the net amount will have a zero value. The retired asset must then be properly reported in the balance sheet. When a company decides to retire an asset it must reflects the cost properly in the financial statements. When circumstance arise and its liability of the retirement obligation incur over more repor ting periods, the incurring liabilities must be considered as an additional liability over the original liability of allocating the retirement costs.Thus stated the business must recognize and measured as an additional liability (layer) at its fair value. Furthermore guidance to allocate the retirement cost must be expensed in the required systematic way over its useful life. Applying the allocation method doesn’t enable the business from capitalizing any amounts of retirement costs and allocating the same amount to the expense account in the same period. Question 4: A warehouse located in Central Iowa was destroyed by an earthquake, the first earthquake ever reported in Central Iowa.You are questioned why you reported it as an extraordinary item, net of tax, rather than a â€Å"normal† loss related to the business operations. FASB ASC CITATION: EXTRAODINARY and UNUSAL ITEMS 225-20-45-2 Extraordinary items are events and transactions that are distinguished by their unu sual nature and by the infrequency of their occurrence. When reporting extraordinary and unusual items in the income statement some requirements must be met upon reporting the items.The extraordinary items are events and transactions that are 1. Unusual in nature meaning that underlying event or transaction has a high degree of abnormality that it is unrelated to and 2. Infrequent in occurrence meaning its underlying event or transitions is not reasonably expected to recur in the future. The ASC requires that both of the criteria stated above must bet met in order to report any items as extraordinary or unusual.Reporting extraordinary items in the income statement will be reported by its gross amount and then at net after deducting the income tax expense or saving associated with the item. With respect to Iowa, reporting the warehouse as an extraordinary item from the result of an infrequent earthquake that was unusual in nature since this was the first occurring earth quake ever re ported and infrequent because it is a natural disaster and therefore cannot be considered part of normal business operations. Furthermore deeming the warehouse as an extraordinary item.

Outdoor Education Essay Example | Topics and Well Written Essays - 2250 words

Outdoor Education - Essay Example Gender is arguably the most ubiquitous individual difference that is attracting considerable interest in the outdoor education field. In spite of this trend, there is a lack of critical reviews of the anecdotal and research literature. This paper examines the impact of gender on outdoor education experiences in areas which were chosen to be pertaining to staffing ratios, participant ratings of outdoor leaders, group processes and program outcomes. This paper is primarily a review of the research literature on the effect of gender on people's outdoor education experiences because while a reasonable body of research exists, there is a rarity in reviews of the research literature which draw on insights from the anecdotal literature. Although a comprehensive understanding of the impact that gender differences have in outdoor education is not yet developed, the interest in the filed is increasing and answers to such questions are starting to become available. With this research, it is hope that outdoor educators can make adjustments to their programs to account for gender differences. Preliminary research indicates that there are two types of literature on the influence of gender in outdoor education. The first type comprises articles and books based mostly on accumulated experience and anecdotal evidence of outdoor education practitioners. ... 2.0 Review of Related Literature 2.1Types of Gender Literature in Outdoor Education Preliminary research indicates that there are two types of literature on the influence of gender in outdoor education. The first type comprises articles and books based mostly on accumulated experience and anecdotal evidence of outdoor education practitioners. In the 1960's and 1970's, the literature pertained mostly about outdoor education for delinquent boys but the 1980's and the 1990's registered a shift in emphasis as the works became mostly authored by women who tended to focus on expressing and explaining females' experiences of the outdoors in single-sex and mixed-sex settings. The second type of gender literature in outdoor education is research studies which use qualitative and/or quantitative methodologies. The majority of these studies does not investigate the role of gender in outdoor education but mentions gender as a variable in studies of the processes and outcomes of outdoor education. While the dichotomy is not clear for many the outdoor education, the two sources of literature are distinct and make surprisingly little use of each other. As an example, in her introduction to a recent book "Women's Voices in Experiential Education", Angelou (1996) commented that: "I find it noteworthy that no authors in this volume use quantitative justification as a basis for their essays...the experiences and voices of women are the foundation for hypothesis and analysis for contributors to this text" (p.4). On the other hand, the literature remarkably lacks a critical analysis in its reporting of gender-related outdoor education findings with the results often presented in a couple of sentences while the discussions rarely utilize the

Annotated bibliography on leadership and gender Essay

Annotated bibliography on leadership and gender - Essay Example Beginning with the assumption that high Emotional Intelligence (EQ) is a quality found in most effective leaders, the researchers attempt to analyse data taken from participant responses to the QueenDom's Emotional Intelligence They then analyse whether there is a difference between the levels of EQ found in women as opposed to that found in men. Their finding confirmed that principals that scored a higher emotional Intelligence were perceived to be more effective leaders. Their findings also showed that women overall had higher Emotional Intelligence scores than men. Analysis and Evaluation As previously stated the researchers begin with the premise that higher level of Emotional Intelligence equates with better leadership skills. They first cite Sosik and Megerian (1999) as to the reason for this, which is that leaders with higher EQ’s pay more attention to their interpersonal skills and relationships. This brings a closer connection between leadership and staff. EQ leader p ay less attention to the technical aspects and more to the human aspect of the business. This study uses a random sample of 32 participants (teachers), equally weighted male and female, to answer questions regarding the effectiveness of their leaders, in this case the principals of their schools. They believe that the best way to judge leadership effectiveness is by the ratings of those they lead, citing A Technical Report Issued by the Consortium for Research on Emotional Intelligence in Organizations produced by Cherniss and Goleman ... ocial and emotional competence.† (Cherniss & Goleman,1998) These tools are the QueenDom's Emotional Intelligence (EIQ) and the Leadership Practices Inventory (LPI) which this study employed. The researches were seeking to find answers to three specific queries, 1) Is there a correlation between EQ and specific areas of leadership such as challenging the process, inspiring a shared vision, enabling others to act, modelling the way, and encouraging the heart?; 2) Is there a connection between EQ and leadership effectives?; and 3) Does gender play a role in this relationship? Their findings indicate that EQ is regarded as an important component of leadership effectives as evaluated by those they interact with. They also found that women are usually viewed as having somewhat higher EQ’s than their male counterparts. These two results prompt them to make the statement that further efforts must be made to promote the training and encouragement of higher levels of EQ in leaders . Furthermore they state that seeing that there is a difference in gender regarding EQ, future training should take that into account. While their research is quite interesting they fall a bit short on exactly what they mean by the difference between men and women and the training of EQ. Certainly EQ is playing a larger role in this area, but they should have explained the gender difference a little more for study to have an impact. Reference #2 Okhakhume, A. S. (2008). Attitudes of Subordinates toward Women in Leadership Position. Gender & Behaviour, 6(2), 1785-1799. Summary This study takes place in Nigeria and concentrates on the bias of gender in that society, specifically in the area of employment and leadership as it regards women. The author states that in Nigeria the workplace has

Changes in Apple's Supplier Code of Conduct Essay

Changes in Apple's Supplier Code of Conduct - Essay Example At Apple, we value our workers as really, they are the reason for our success. We, therefore, require of every supplier that transacts any dealings with Apple to exhibit genuine intention to protect the rights of our workers at all times. A maximum of 60-hour work week should always be observed. We ensure that our suppliers strictly follow this. This ensures that our workers are not over-worked, and hence they remain productive. By 2014, about 92% of our suppliers complied with this. We are custodians of human rights as well. This is seen in our use of conflict-free minerals in our products. Suppliers affiliated with Apple are usually held accountable to hiring procedures that are ethical.For productivity, good health is key. That is why at Apple, we really care about the safety and health of our workers. In order to ensure that this is maintained, we have sought to train our management staff and workers. In an effort to assure that safety and good health is maintained, we launched a bout 870 projects in 2014 to improve conditions at the places of work. This was done through the Environment, Health, and Safety (EHS) Academy. We have also come up with a comprehensive mapping program that aims to make steadfast our chemical management functions.We have great regard for the environment at Apple. That’s why we ensure that our products and services are environmentally conscious. We are doing all we can to ensure that the natural resources that have been bestowed upon us are well conserved.