Sunday, May 24, 2020

Shizen in Translation

The Japanese word shizen, pronounced shee-zen, is a common noun that translates to mean nature, as in human nature. Japanese Characters è‡ ªÃ§â€ž ¶ 㠁â€"㠁Å"ã‚“ Example Sore wa shizen to wakaru koto da.㠁 Ã£â€šÅ'㠁 ¯Ã¨â€¡ ªÃ§â€ž ¶Ã£  ¨Ã¥Ë†â€ Ã£ â€¹Ã£â€šâ€¹Ã£ â€œÃ£  ¨Ã£   Ã£â‚¬â€š Translation:  It will speak for itself. Antonym jinkou ä º ºÃ¥ · ¥; fushizen ä ¸ Ã¨â€¡ ªÃ§â€ž ¶

Wednesday, May 13, 2020

Trauma And Stressor Related Disorder - 984 Words

In the DSM-5, PTSD is listed under Trauma- and Stressor- Related Disorders. In order for a person to be diagnosed with PTSD, they must meet a number of criterion- the first one being exposure to actual or threatened death, serious injury, or sexual violence. If the person does not meet this criterion, they are automatically exempt from being diagnosed with PTSD. This alone is incredibly restrictive, ignoring many groups of traumatized victims including those with psychiatric diagnosis, or those being removed from their home. Though many people can benefit from the treatments associated with PTSD, its two-dimensionality, or lack of reference to ongoing exposure has created a want for a new diagnosis in the trauma realm. Herman’s response to†¦show more content†¦In creating the opportunity for more individuals to be diagnosed with a post-traumatic syndrome, C-PTSD creates a dignified title for individuals who have already endured so much. Victims of childhood trauma acc ount for a portion of this group. Abused children have to undergo a series of adaptations in order to experience self-preservation. The three major forms of adaptation include elaboration of dissociative defenses, development of fragmented identity, and pathological regulation of emotional states. When a child falls prey to an abuser, they cannot form inner representations of safety. Not only do they become attached to strangers, but they also cling to their abusers. During this time, Herman refers to fragmentation as â€Å"becoming the central principle of personality organization†. Normal regulations of emotional states are also disrupted, resulting in dysphoria, chronic anxiety, and chronic depression- which can last into adulthood. Normal regulations of emotional states are also affected by the elaboration of dissociative defenses. When an individual becomes too accustomed to using dissociation as a defense mechanism, they can experience something referred to as â€Å"an nihilation panic†. When annihilation panic ensues, only extreme shocks to the system (such as self-mutilation) can help them separate themselves from dissociation. Though these adaptations are crucial forShow MoreRelatedAssessment And Treatment Of Combat Related Posttraumatic Stress Disorder Essay1598 Words   |  7 PagesAssessment and Treatment of Combat-Related Posttraumatic Stress Disorder The number of veterans returning from the Operation Iraqi Freedom (OIF), Operation Enduring Freedom (OEF), and Operation New Dawn (OND) conflicts that are afflicted with posttraumatic stress disorder is estimated to be in the hundreds of thousands (Kip, et al., 2013, p. 1298), demonstrating the importance of the social worker to be knowledgeable of the symptoms and treatment of this disabling trauma. 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Family functioning predicts outcomes for veterans in treatment for chronic posttraumatic stress disorder. Journal of Family Psychology, 23(4), 531-539. Retrieved from This study explored whether chronic post-traumatic stress disorder (PTSD) in veterans receiving treatment were effected by family behaviors. This study took several different tests to determine the current stateRead MoreUnderstanding Emotional And Social Relationships Essay1196 Words   |  5 PagesExploring Psychological Research The studies that I chose to participate in where Emotions and Social Relationships, Psychotic-like Experiences in Borderline Personality Disorder and Exploring Personality, Violent Thoughts and Violent Behavior. Emotion Topic Area The study I chose for this category was Emotions and Social Relationships. I chose this study because there have been many times when my emotions have had an enormous impact on my social relationships. I also know there are people whoRead MoreThe Displacement Of Persons1330 Words   |  6 Pagesstates of violence and forced fleeing from homes has left Afghans with traumatic stressors, often leading to mental health issues in the future. Mental health is a huge concern among refugee and asylees population in the many members of these populations have encountered traumatic past experience such as war violence and torture and are at a high risk in developing depression, post-traumatic stress disorder (PTSD), and anxiety (Kleinman, 2004). In past studies, services for mental health

Wednesday, May 6, 2020

Accounting and Tax Free Essays

string(71) " on the basis of acquisition prices rather than current market prices\." The world is increasingly adopting an extremely commercial approach to operations (Paulson 99). Every aspect in the economic environment and social systems is increasingly becoming more commercialized as the capitalistic mental has taken over a number of key areas in operations (Paulson 99). The role played by taxation and accounting systems is on the increase due to commercializations and liberalization of operations and markets. We will write a custom essay sample on Accounting and Tax or any similar topic only for you Order Now Different modes of operations and complexity in modern operations have led to the need for development of different modes of accounting and taxation (Paulson 99). Original definitions and systems are being replaced by new ones that are deemed to be more relevant to modern day operations. The policies supported by political leaders with regards to these economic factors are seen to be important to the perception that the voters have on them. The overall public, due to improvements in information systems and education levels, have become more aware of the importance of good and relevant policies to not only the development of the economy but to individual development. It is no longer left for the professionals to understand the complexities and changes in accounting and information systems be it at the policy or implementation level for ordinary citizens are continuously seeking to know more on these concepts (Paulson 73). This paper looks at some of the current trends in accounting and taxation systems in the US. and the impact they have on the development of US. as a nation. The paper looks at a issues in Private and public Company Financial Reporting and their convergence with the international standards. The other areas that the paper addresses are Cost or Equity Method of Accounting, Sarbanes-Oxley Act of 2002, Importance of Segregation of Duties, Income tax accruals, Deferred Income taxes and McCain’s Vs Obama’s tax plan. Introduction Developed economies and especially America’s are highly reliant on the development of the business sector (Pratt Niculita 22 ). The business sector in some of these developed economies contributes immensely to their large domestic income levels. Financial reporting is an aspect that is integrated into every business system be it profit or non-profit making. Financial reporting is a very important aspect in ensuring accountability and developing the confidence that is of high importance in a capitalistic economy that are characterized by high levels of competition. Financial reporting does not in itself guarantee success in business but helps in providing information that is critical in the development and implementation of economic decisions. Company Reporting The standard used in financial reporting in the US is the GAAP standard (Talbott 63). The main reason behind financial reporting for public entities is to meet the needs of external stake holders who due to their positions lack the ability to get the information. Even though the external users of company financial reporting may have access to information, most private companies still choose to prepare the general financial statement. Even though the GAAP financial accounting standards are aimed at providing the end user with the required information, the management of the company often finds such documents to be of great importance (Talbott 63). Many private companies implement a system where the financial statement include an independent accountant report which is drafted after the report has been audited, reviewed or compiled. The government is not directly responsible for the formulation of the accounting standards in most developed countries and it was until 2002 that the federal government intervened largely on accounting standards (Talbott 35). This non-interference is common system in most countries under common law where it is believed that the private sector is well informed and has a good resource backing. It should be noted that the GAAP is not a law that has to be followed though some key financial authorities have made it compulsory for public companies to adhere to standard (Ricardo Kolthammer 53). It should be noted that the GAAP standards for the private sectors are set by different bodies which operate under different assumptions, principles and constraints from those of the public sector. The basic objective in financial reporting is providing information; this is done by making a number of assumption, application of a series of principle and subjecting a number of constraints. Assumptions ? The business entities are assumed to be separate from its owners and other related businesses. In preparation of financial records personal expenses are kept separate from company revenues and expenses (Ricardo Kolthammer 51). ? Another key assumption made is that the business will continue operating indefinitely. This assumption is made to justify the validation of asset capitalization, depreciation and even amortization. This going concern assumption is only overridden when it is certain that the company will be liquefied (Ricardo Kolthammer 51). ? Since one of the objectives in the preparation of financial records is to ensure ease of evaluation a measure must be used. In the US, a monetary unit that is assumed to be stable is used as the unit of record. It is accepted by the FASB that the nominal value of the dollar unadjusted to take care of the inflation should be used as the main unit of measure (Ricardo Kolthammer 51). ? A major assumption in the preparation of financial records is that the economic and financial activities of a company can be divided into time units. This is the time period principle (Ricardo Kolthammer 51). There are a number of principles that have been adopted by the FASB in preparing financial records. The principles govern how the actual preparation of the records will be handled. Some of these principles include: ? Companies are required to account and report on the basis of acquisition prices rather than current market prices. You read "Accounting and Tax" in category "Papers" This principle applies to all recordings be they assets or liabilities (Ricardo Kolthammer 54). This principles ensures that the information provided is reliable by eliminating bias that would have otherwise been accrued by using the perceived value. However, there are changes in this system as a number of debts and securities are being reported on the basis of their fair price or market values. ? Principle number two is referred to as the revenue principle and it requires companies to record revenues either when they are realizable and earned or when they are realized. This accrual approach to accounting eliminates recording at receip (Ricardo Kolthammer 54)t. ? The matching principle dictates that the expenses and the revenues have to be matched as long as there is sufficient ground for pairing. Expenses are only recognized when the product or service that they have help create earns some revenue (Ricardo Kolthammer 54) The principle further states that if a situation should arise where no connection can be established between an expense and a revenue then the expenses can be charged on the existing period. This system is useful in ensuring accuracy and robustness in evaluating actual performance and profitability levels because the principle clearly shows how much was spent in earning a given revenue. ? The disclosure principle is one that governs the amount of information that can be disclosed. According to this principle, the amount of information that can be disclosed should be based on a trade off analysis (Ricardo Kolthammer 54). Disclosure of large information is often associated with increased cost in the preparation and use of the financial records. Therefore, the information disclosed should be enough for judgment while ensuring that the costs are kept low. Information in the financial records are either presented in the main body of the statement, notes or as supplementary material. A number of constraints have also been placed in coming up with financial records and reports. The constraints are aimed at reducing errors and ensuring reliability. They include: ? The objectivity principle which states that the financial records should be based on objective evidence (Ricardo Kolthammer 54). ? The significance of an item is only considered when it has been reported. The materiality principles therefore considers information to be of significance if it can in one way or the other affect the decisions made by a reasonable human person (Ricardo Kolthammer 55). ? There is also need for consistency in the accounting principles used by a company. The companies should ensure that they use the same principles year in year out. ? When choosing between two alternatives the prudent principle states that the solution that is likely to understate the income and assets should be given first priority (Ricardo Kolthammer 55). Comparison Even though the differences may not be clear a key differences arises in the aspect of stakeholders. The investors will always want to be informed on how their investments are fairing on. In a private company, systems may be developed where the investors who are often few and closely related can access financial records and the performance of their investments at particular times (Einhorn 23). Furthermore, the private nature of such businesses exempt them from mandatory disclosure and there are no restriction on the materials they can disclose. However, the story is quite different in public companies where disclosure is a must. Public companies are of national interest and therefore issues regarding their financial status affect a considerable proportion of the general public (Lewis Pendrill 32). Development in financial systems are aimed at protecting the investors from the failure of such financial institutions. The law therefore dictates that such companies must disclose their financial records and in so doing the materials disclosed should be such that they provide enough information as per the investors’ requirements (United Nations Conference on Trade and Development 35). Therefore, while a private company financial records may only be a page the public companies often develop booklets and mountains of documents as their financial records. In general, preparation of financial records in public companies is more resource intensive relative to private company due to the time and financial resources that have to be channeled to the preparation of the rather comprehensive records. The similarities are countless. The principles employed, assumptions made and constraints are generally within the GAAP principles (Haber 24). The principles are within the stated framework and therefore bears a lot of similarities. Disclosure is stressed on by both private and public companies for the sake of their investors. In either case, the importance of financial reports to the management of the companies and to creditors who may require the company’s financial information is of equal importance. Sarbanes-Oxley Act of 2002 The area of financial disclosure and development of financial reports is of key concern to the entire economy. The government and the legislative system is often concerned with the overall wellbeing of the people; at least that is what they have made people believe. Disclosure and financial reporting is an area that is of key importance to the overall development of not only the company whose records and transactions are being disclosed but also to other companies that may be related to the said company in one way or the other. The federal system broke its liberalization of the accounting systems when in 2002 it enacted the Sarbanes-Oxley Act (Hamilton Trautmann 44 ). The act was aimed at protecting the investors and was enacted into federal law in 2002. Previously issues regarding financial disclosure and preparation of financial records were governed by standards rather than law. The move was aimed at dealing with the increase in the levels scandals that hit a number of major corporations namely Tyco and Worldcom among others (Shanley 21). These scandals were very costly on investors and had a major bearing in the capital markets as share prices dropped considerably. The effects of the scandals were felt by both participants and non-participants as the confidence in the stock markets suffered and irrecoverable blow. The reforms that were brought by this act are considered the most far reaching changes in the business environment in decades. These new legislations did not affect the private sector and were aimed at developing enhanced standards for the public sector players including public accounting firms (Shanley 49). Its adoption was a controversial step and led to major divisions on its perceived benefits. A number of people who were and still are for its implementation state that it has led to an increase in investor confidence on the stock market while ensuring better standards and controls for corporate accounting standards. The act led to the developments and enaction of PCAOB which is charged with regulating, inspecting and ensuring relevant disciplinary measures are taken against accounting firms that are ascertained to have flawed some of the principles and standards set by the Sarbanes-Oxley Act (Pratt Niculita 85 ). Some of the key features of Sarbanes-Oxley Act of 2002 include: ? The first title establishes the PCAOB as a board that will provide the required oversight for accounting firms that provide audit services. This first title also creates a central board that is tasked with ensuring procedure compliance by the boards, registration of auditors, definition of processes and procedures for compliance, quality control and management and enforcing compliance as per its mandate that are provided for in the act (Einhorn 19). ? The second title establishes the standards that will ensure the independence of external auditors so as to minimize the risk of conflict of interest. This title also puts up new auditors approval qualifications, partner rotation and reporting requirements. One of the notable features of this second title is that it bars audit firms from providing non-audit services for same clients (Einhorn 19). ? The responsibility for accuracy and completeness of financial records is placed on senior executives. This third title further defines how the external auditors will be expected to interact with the audit committees. A quarterly certification of the integrity of the financial reports by the corporate executives is required by this title (Einhorn 19). ? The fourth sections requires the inclusion of off balance sheet transactions and transactions of corporate officers. This is to ensure enhanced financial reporting and ensure accountability at the highest levels of corporate leadership. The fourth title further requires the placement of internal controls that will ensure the accuracy of the financial reports. Timely reporting in case of change in financial conditions which must also be accompanied by a review of SEC or its agents, is advocated for by this title. ? The fifth section includes measures that are aimed at restoring the confidence of the investors on the reports brought forward by securities analysts (Einhorn 77). The code of behavior for the security analysts are defined in this section and they are further required to disclose any conflict of interest that may be in their knowledge. ? The sixth section is closely related to the fifth as it defines practices that will help in the restoration of investor confidence. The SEC’s authority is also defined in this chapter and their power to bar securities professionals from dealing is brought into proper perspectives by definition of cases where their power is applicable (Einhorn 22). ? The seventh section places more emphasis on the manner in which research that is aimed at enforcing actions against violators will be conducted. The reports and reasons that have been identified as being of importance in the research include the effects of consolidation on accounting firms, securities violation, role of credit rating agencies and enforcement actions. This chapter further suggested investigations on whether the investment banks played a role in obfuscating the financial positions of some of the corporations that failed. ? The eighth title describes the specific penalties for fraud by either manipulating, destroying or altering financial records. This title further defines the penalties associated with interfering with the course of investigation while providing a considerable level of protection for whistle blowers. ? The ninth title increase the penalties associated with white collar crimes and conspiracies to commit financial crimes. One of the key recommendations of the title is that stronger punishments should be provided for financial crime offenders. A key addition is that failure to certify corporate records is declared a criminal offense (Einhorn 19). ? The chief executive officer or the senior most corporate officer is required to certify and sign the company’s tax returns in the tenth title. ? The definition of corporate fraud as a crime within the law is found in the eleventh title. Record tampering is also included as a criminal offense and the specific penalties are also defined in this section. Sentencing guidelines are revised in this chapter and the penalties are made harsher. SEC is also given the power to freeze large or suspect payments (Einhorn 18). There are a number of factors that led to the adoption of the rather controversial measures towards ensuring disclosure and accuracy of financial records. Prior to the implementation of the SOX the auditing firms were self regulated (McAlevey 45). There was considerable levels of conflict interest as they were involved with companies in more than one way. They were therefore not in a position to challenge the companies on financial matters for it may have led to poor work relations in other areas they were involved in. Audit committees were also blamed for the crisis that led to the development of the SOX as they did not perform their responsibility as investor representatives with maximum efficiency (McAlevey 56). A number of causes for failure and collapse of some of the corporations were in the line of negligence of duty and lack of the required expertise in handling business complexities. Management also had a considerable degree on audit committees and thus the integrity of their reports was questionable even before they were presented. The SEC was underfunded before the American public realized its importance to the overall development of the economy. The federal allocations to this programs have since doubled as a way of ensuring that they effectively deal with issues and threats to the financial stability of public corporations. Securities analysts had multiple roles that presented a conflict of interest (Niskanen 123). The security analysts could make recommendations on whether to sell or buy and at the same time provide financial assistance for companies who are in need of financial assistance. There is the possibility that the analysts could make decisions and recommendations that will ensure that he unfairly gains from the deals. Misleading bank practices may also lead to confusion by other investors. For instance, when a number of banks lend money to a corporation other investors may assume that the financial position of such a company is guaranteed (Griffin Walton 10). When such companies collapse as it was the case in Enron, investors in the bank and those who had invested in the corporation suffer losses. Moreover, stock volatility coupled with the bonus and stock option practices increased the pressure on companies to manage their earnings. Segregation of Duties One of the major recommendation of the SOX was the need to segregate duties (Griffin Walton 29). The need for segregation is often seen to be associated with increased accountability as the overlaps associated with non-segregation are eliminated. Furthermore, the risk of inappropriate action on individuals or groups is minimized since each and everyone has clearly defined roles and failure in their part can be traced to them. The first step in ensuring accountability is adopting a segregation approach. The segregation of jobs must be adopted by the entire organizations and documentation of its adoption ensured. Segregation of duties is not all about the physical implementation of tasks since the flow of finances has to be described fully, clarifications made and assurances that no one person has overall control over all aspects in any financial transaction made. The process of formulating such a diverse and rather complex system of operations requires time and expertise if the systems is to achieve any success. It is worth noting that though the implementation of the system may be near perfect, if the initial formulation is done ineffectively the whole systems will lack in aspects that may prove to be critical in ensuring its success. The organization has to be studied and analyzed before any changes are proposed. Since these are changes that are per the requirement of the law for public institutions there is little that organizations can do to avoid implementing this law (Griffin Walton 92). The organizations must analyze their processes and their outcomes including their behavior. The qualifications of the available human resource has to be ascertained and the organization’s ability in implementing a segregated approach ascertained. A thorough analysis of the collected information will ensure the development of teams and allocation of responsibilities for each and every member of the organization who will then be answerable on all issues relating to these responsibilities they have been assigned. The implementation of such a system is as important as the formulation phase. The application of relevant controls and milestones to be met will ensure that the developments achieved as a result of the implementation of such systems is quantified and relevant corrections or improvements made to ensure continued success. The controls should ensure that whistle blowers and those that are unwilling in promoting illegal activities are protected from the wrath of ‘criminals ‘(Griffin Walton 24). Therefore, the adoption of systems that will ensure whistle blowers are protected should go in line with the formulation and implementation of the segregation approach. Convergence to International Standards The implementation of the SOX led to improvement in laws and policies regarding financial disclosure that made them more similar to international standards. Furthermore, there is increased effort by the FASB, which develops accounting standards for local use to converge the standards to the IASB (Eisen 42). It should be noted that even though the IASB standards are increasingly being adopted by a number of countries the FASB has significant control on their standards. One notable difference in the standards is that the LIFO systems is not used in the international standards while they are allowed by the US. Standards, thus reporting of income statements takes on different format which may affect the analysis of financial statement by investors and stakeholders (Eisen 42). Moreover, the international systems is more principle based when compared to the US systems which can be considered to be rule based. The FASB bases their approach on the fact that the real accounting world has infinitely many exceptions and a principle based system will never be able to give a full description of actions that may be employed in all situations (Eisen 43). Equity Method of Accounting Accounting is a diverse area of study that is continuously changing as per operations requirements (Eisen 34). Financial irregularities and fraud has taken on a new dimension and thus the accounting principles and procedures have also been forced to change in order to address the change in financial trends. Investment in common stock is one of the fastest growing areas, many investors are channeling their resources to acquiring common stock and IPOs have become national events while the capital markets is one of the most highly traded market there is. The equity method of accounting is used for investments in common stock if the investor possesses over one fifth of the outstanding voicing stock of another company in which he has significant influence. Generally accepted accounting principles require that reporting using the equity method when an investor corporation has significant control over the operations and finances of an investee corporation. Significant influence is determined by representation on the board of directors, active participation in formulation of policies, intercompany transactions, interchange of managerial personnel and dependence on technology. It is generally assumed that an investor has significant control if over 20% of the outstanding common stocks of the entity are in his possession. This holds true unless there is sufficient evidence to prove otherwise (Eisen 100). The equity approach to accounting reflect more on the economic aspects than the legal aspects involved in investing in legal stocks of other companies. When the equity approach to accounting is employed, the initial records of the stock investments is done at cost. The investments accounts will then have to be adjusted to ensure that the investor share of income and losses after the date of acquisition are up to date. This investor share is used in coming up with the net income of the investor in the period as reported by the investee (Eisen 51). The methods is in line with the accrual method of accounting for its implementation ensures the recognition of revenues when they are earned and losses when incurred. Dividends received by the investors are not reported as dividend income but are a reduction on the carrying amount associated with investment. Therefore, the application of equity methods of accounting ensures that investments accounts give a reflection of the investors equity relative to investee net assets. An exception to this rule of revenue recognition is the recognition of revenue without change in working capital (Eisen 34). In the investors statement of income, the proportion of the share of the net income of the investee is reported as a single line entry except inn situations where the investee possesses extraordinary materials that would affect the investor’s net income statement. Such materials would be reflected as extraordinary materials in the investor’s income statement. The method therefore eliminates intercompany profits and losses (Eisen 43). Any excess paid for shares over their book value of the purchased subsidiary must be identified and if need be amortized or depreciated (Eisen 90). In cases where the investor owns over half of the investee’s outstanding stock a consolidated financial statement for the group is presented (Eisen 110). The relationship is considered an affiliation as the investee can exercise control over the operations of the investee (Eisen 111). The equity method is used in the presentation of financial reports for unconsolidated subsidiaries in a consolidated financial report. If the parent company is preparing unconsolidated reports then the investments in the subsidiaries are reported through the use of equity accounting. The application of equity accounting methods is continuously being adopted in accounting circles due to an increase in corporate ownership. Capitalism is characterized by increased investments in joint ventures and therefore it is becoming common place for major corporations and private investors to have stake in more than one company. Multinational companies may have considerable influence on local companies whose stock they posses and therefore the application of equity accounting finds relevance in such cases. Income tax accruals and Deferred Income taxes One of the most important decisions that has to be made by businesses before they start operations regards the basis of their bookkeeping which can either be on an accrual or cash basis. The accrual system is where the income is recorded as when it is earned without considerations on whether it will be received or not. The expenses are also recorded as per when they were accrued without considerations on whether they will be paid. Taxpayers are not necessarily required to use a specific method by the Internal revenue service (IRS) (Eisen 32). However, the stock markets and other bodies may require public companies to strictly use the accrual basis in stating their incomes (Eisen 60). The IRS requires that the method used when a taxpayer first files his tax returns should be used consistently thereafter and any changes in the system must be approved by the IRS. If an investor own more than one business the use of different methods of accounting is allowed, though they must be kept separate from each other as each business is treated as separate entity. Even though the use of any method is allowed there are restriction to the use of the cash method in that corporations with a gross receipt of over $5 million excluding the S corporations, partnerships that partners with such corporations and tax shelters are all excluded from the use of cash system of accounting (Eisen 22). When using the accrual method, incomes must be reported in the tax year they were earned and expense deducted in the same manner. The time of payment is disregarded in either case and has no bearing on the nature of the results. For taxation purposes, income is reported when earned, due or payment is received depending on which one comes first. Therefore, recording of income is done when events that lead to their reception have occurred and the amount associated with the revenue or expense can be determined with pinpoint accuracy. Advance payments for services that will be received later are charged in the same years that they are received. This scheme changes if there is an agreement that the completion of the service will be in the next fiscal years thereby the recognition of the income is included in the next years records. The postponement of advance payments cannot go beyond one year. If any part of the service will go beyond the next year, all advance payments will have to be recorded in the year the receipt will be made and none of it would appear in the next year’s records. Advance rent income can only be recorded in the years that they are received and can never be postponed. If a business provides a business agreement for a property that it owns, advance income associated with such property can be postponed. However, this is only applicable in cases where the business also earns income from properties that do no have service agreements in their course of operations. There are a few special rules that have been formulated with regards to handling advance payments regarding agreement for future sales. Under normal considerations the payments are recorded when they are received but this is not so in this alternative system. Under the alternate system the advance payments in earlier years and the recordings include payments in gross receipt according to the rules of the method used. Furthermore, it is advisable to record the advance payments in the years that any part of the advance payments has been included. Under the accrual system expense are reported when liability has been fixed, the amount involved has been determined clearly and economic performance has occurred. If expense is incurred in receiving a service, economic performance is considered to have been incurred when the service is provided. When property has been delivered, economic performance is said to have been incurred (Pratt Niculita 102 ). For expenses that are related to interest, the passage of time marks economic performance. In areas of compensation of services, economic performance is said to have occurred when the contractors are rendering their services. Moreover, under the accrual system expenses are only deductible in the years they apply though they can still be charged on the years they are paid if the benefits they generate are applicable for a time of over one year. If business expenses or interest are owed to persons related as per the definition of related in income tax, and the related person handle How to cite Accounting and Tax, Papers

Monday, May 4, 2020

Music of Bangladesh free essay sample

Some of the most talented classical musicians of the sub-continent come from Bangladesh including Status Alluding Khan, Synthetically Trapped Corroboratory, Bandit Rave Shank, Bandit Mans Corroboratory, Status Ate All Khan, Status Abed Hosing Khan and so on. [edit] Rabin gangues Main article: Rabin Gangues Rabin gangues origins from the works of Arbitrating Étagà ¨re Rabin gangues is one of the best-known genres of Bengali music outside Bengal. Its origin is found in the work the poet Arbitrating Étagà ¨re. Edit] Unusual Gangues Unusual Gangues origins from the works of Kaki Unusual Islam Unusual Gangues, literally meaning music of Unusual, are the works of Kaki Unusual Islam, Some 4,000 Songs composed by the national poet of Bangladesh and active revolutionary during Indian independence movement. Unusual Gangues incorporate revolutionary notions as well as more spiritual and philosophical themes. Islam used his music as a major way of disseminating his revolutionary notion s, mainly by the use of strong words and powerful but catchy tunes. Islam also incorporated influences from Western India.He played an active role in carrying out a fusion between Western Indian galahs and traditional Bengali classical music. Galahs are poems in Urdu presented with a semi-classical tune, popular in Western India. ) Unusual gets that do not incorporate themes of protest essentially form what is now called Bengali glaze. The music involves variation on ragas (modes) along with complicated timing based almost entirely on vocal work and complex structure. Due to Salamis dedicated nature and lifestyle, Unusual get was not mainstream for a very long time (and possibly still is not as commercially promoted as Rabin gangues).Bangladesh singer Affair Begum played a very big role in popularizing Unusual get in both Bangladesh and West Bengal. Shoran Hosing, Ferrous Era, Shabby Mustard, also played a crucial role in making Unusual get mainstream. [edit] Folk Bengali folk music has a long history. Several people contributed to what has become one of the most important musical influences in lives of Bengali on both sides of the (West Bengal-Bangladesh) border. Among these are L alone Fakir, Has Raja and Rammers Shill. Bass Duding was a key player in popularizing folk music later on. Painting depicting Has Raja.Folk music can clearly be distinguished and classified into several sub-genres: * Ball: mainly inspired by Allan Fakir and his Suffix way of living and almost exclusively performed by hermits who have adopted such (Suffix) life style Bandier: devotional music from the South (mainly Chitchatting) * Battista: music of fishermen and boatman, almost always tied by a common raga (mode), sung solo * Byway: song of bullock-cart drivers of the North (Ranging) * Grain get: tradition song from the North (Ranging) * Gambia: song (originating in Chap Nabbing, in the North) performed with a particular distinctive rhythm and dance with two performers, always personifying a man and his grand father, discussing a topic to raise social awareness * Has Raja: devotional songs written by USIA composer Has Raja (from Sylphs near Assam) that was recently repopulated as popular dance music Ajar: song that involves musical battle between two groups * Extra Pal: songs associated exclusively with plays (performed on-stage) that usually always involve historical themes presented in a very colorful way * Certain: devotional song depicting love of * Pal: songs from the Hindu god Krishna and his (best-known) wife, Radar hoar (lake) area in Sylphs, Koshering, and Undertone usually performed on stage live by folk singers * Kobo Egan: poems sung with simple music usually resented on stage as a musical battle between poets * Allan: best known of all folk songs and the most import sub-genre of Ball songs, almost entirely attribut e to spiritual writer and composer, Allan Fakir of Austria (Western Bangladesh, near the border with West Bengal) * Murmurs: Islamic songs of devotion of the Isaiah groups based mainly on Western influences * Shari: song of boatmen sung in group to match the beat of the oar movement * Opacity: songs of the minor ethnic groups worth noting this is not really a classification since songs of these ethnic groups (of which there are at least 3 different group AS) vary widely and have very distinct and intriguing characteristics * Lottos song: songs from Enmeshing (North of Dacha) that also allegedly influenced Unusual get * Wedding songs: sung all over Bangladesh but always tied by similar tunes and by, obviously, a common theme, marriage Of these several groups, Ball song is best known and was further enriched by works of Allan. All folk songs are characterized by simple musical structure and words. Before advent of radio, stage performances of folk singers used to be possibly the only entertainment for the vast rural population of Bengal.After arrival of new communication and digital media, many of the folk songs were modernized and incorporated into modern songs (Addenda songfest). [edit] Ball Main article: Ball Ball has been such a huge influence in Bangladesh music that it deserves being called a genre on its own. However, although Ball get can be characterized by particular nature of music and presentation, in general, the genre is actually also defined by a definite cult. In order to understand Ball get, it is necessary to understand its creators. Ball is almost exclusively performed by Balls (hermits) who are followers of Suffix in Bangladesh. Note that traditionally balls were Hindus; Suffix was started following the lifestyle of L alone Shah. In Bangladesh, in the early days of Balls who claimed to be Muslims, with greater focus on love of the society and harmony with nature, ball get had to go through a major struggle of survival as did the Balls themselves. Balls were subjected to harsh teasing and isolation. However, with time, Psalmists were forced by the general population to accept the Balls and their spiritual music as part of the society. Current day Balls in Bangladesh are Suffix. Most live simple lives on an absolute minimum, earned mainly from performing their music. Ball songs always incorporate simple words expressing songs with deeper meanings involving Creation, society, lifestyle and human emotions. The songs are performed with very little musical support to the main carrier, the vocal.Balls, bohemian by nature and belief, leave on grand expeditions, writing and performing music on their entire trip to earn living and disseminate notion of love and spirituality. Cetera (literally, the one-string), Dotard (literally, the o-strings), baa(n)shih (flute made from bamboo shoot)) and cymbals are used in the presentation of Ball get. Although, in recent days, Ball get has lost popularity mainly due to disruption of the lifestyle of the balls by arbitration and westernizes, the songs have permanently altered Bengali music, especially in the form of Allan get. Ball songs were hugely promoted by Fakir Laming and Offer Shahs in Bangladesh. Edit] L alone Allan get is the work of composer and philosopher, Allan Shah (also known as Allan Fakir). Most of his songs are extensions of Ball get. However, his songs are always more philosophical in nature, involving greater thought about abstract themes. L alone get originated in Skittish and has been popularized throughout the two Bengali (West Bengal and Bangladesh) by various artists. Among the proponents of L alone get, Farina Prepare is particularly worth mentioning for her extensive work in modernizing tunes. [edit] Addenda Addenda songfest literally means modern songs. Although, to outsiders, this may seem an extremely ambiguous way of nomenclature, it has particular motivations.Bengali music traditionally has been classified mainly by the region of origin and the creators of the musical genre, such as Anza lull get (written and composed by Kaki Unusual Islam), chambray (unique to a specific area in Bangladesh), etc. However, this prevented the ability to classify any music that failed to fit into any of the classes. In the period just before Indian independence (Bengal, under British rule, was a part of one massive India that does not exactly correspond to the India of current day), several new minor musical groups emerged, mainly as playback songs for movies. These songs failed to fit into any particular genre, but seemed to be tied together by common theme of music for the masses.

Monday, March 30, 2020

The Integration of CamStudio and Windows Movie Maker Into the Education Programs

Description of tools The integration of CamStudio and Windows Movie Maker into the education programs could be beneficial for enhancing the students’ involvement into the curriculum as well as improving their computer literacy in general. CamStudio is a tool which records all screen and audio activities displayed on the personal computer, creating standard video files in AVI format.Advertising We will write a custom essay sample on The Integration of CamStudio and Windows Movie Maker Into the Education Programs specifically for you for only $16.05 $11/page Learn More This program can be used for demonstrating the teaching videos for any software program as well as creating the videos for answering the frequently asked questions. Windows Movie Maker is a tool which allows creating and editing videos which can be used for the educational purposes. It enables users to combine several fragments from various videos as well as changing the original soun d of the video, replacing it with the desired sound effects if necessary. The choice of these tools can be explained with the benefits of integrating the multimedia assignments into the course as an effective alternative to lecturing and traditional tasks. The multimedia visual aids are helpful for generating the learners’ interest, capturing their attention and involving their visual memory for memorizing the materials. Introduction The context for the implementation of these tools is teaching English lessons for international students. It is possible to use the products of the tools for learners of various grade levels, ranging from primary to high school. This project is aimed at high school students. The videos created using these two programs can be used for teaching new words and word combinations. It is possible to use the products of the programs as demonstrations for explaining the meaning of words in the context without using the translation into the studentsâ€℠¢ mother tongue. The demonstration of the videos from the computer screen created by using CamStudio will capture the learners’ attention and focus it on the course materials. It is possible to remove the mouse cursor for pointing at the objects under analysis, enter the text and then make corrections or underline it if necessary, selecting synonyms or emphasizing the peculiarities of the spelling of the words.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Windows Movie Maker can be used for processing movies and songs in English for adapting them for the international students by adding the necessary inscriptions and changing the structure of the video. This tool would enable the educator to add some special effects and change the original sounds for making the videos more appealing for learners. Implementation The goals for the project include enhancing the students’ involvement int o the program and developing their computer literacy. At the end of the period, the students will learn some of the options of the tools and will be able to work with the programs by themselves. The assignments created by using the multimedia devices will meet the general requirements of the curriculum concerning the language materials used in them. The students will be only partially involved into the project by teaching them only the basic options of the program so that to avoid overloading them. The main focus remains on teaching English and the tools are only methods for achieving this primary goal. Students will be encouraged with new methods and interesting assignments and it will have a positive impact on their learning achievements. Communication of the plans to parents and administration is not compulsory because the tools can be downloaded for free and their implementation does not require any changes in the curriculum. Outcomes The students’ involvement into the pr oject would be only partial so that to avoid overloading them and balance the existing curriculum and the new types of assignments. Student will learn only the basic options for working with the tools, and it would be useful for them but not too difficult. Contributing their ideas for the use of new tools in the classroom activities, students would feel that they are involved into the development of the curriculum and become more critical thinkers. The main hurdles for the implementation of the project include the technical problems and the organization of the class for working on the new types of assignments. These difficulties can be overcome by checking the equipment several times and developing detailed instructions for students.Advertising We will write a custom essay sample on The Integration of CamStudio and Windows Movie Maker Into the Education Programs specifically for you for only $16.05 $11/page Learn More Samples The two samples of the assi gnments created by using CamStudio include the lesson for learning 100 common English words and the lesson explaining the meaning of the idioms to beat around the bush and to string somebody alone. In the first sample, a teacher uses the mouse cursor for pointing at the pronounced words, while in the second one the discussed words are marked and replaced with their synonyms. The two samples created by using Windows Movie Maker include excerpts from a movie and ABBA’s song with subtitles. Using the subtitles and inscriptions is helpful for adaptation of the videos and enhancing the learners’ understanding of the materials. Windows Movie Maker allows also changing the structure of the video and selecting only particular fragments from it for concentrating the learners’ attention and deleting the complicated fragments which would be not understandable for students. Reference List CamStudio Open Source. Windows Movie Maker. This essay on The Integration of CamStudio and Windows Movie Maker Into the Education Programs was written and submitted by user Hazel Galloway to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Saturday, March 7, 2020

Heroin Addiction Essays

Heroin Addiction Essays Heroin Addiction Essay Heroin Addiction Essay Essay Topic: 8th Grade Harmonizing to The National Institute on Drug Abuse. diacetylmorphine is an illegal. extremely habit-forming drug. It is both the most abused and the most quickly moving of the opiates. Heroin is processed from morphia. a of course happening substance extracted from the seed cod of certain assortments of poppy workss. It is typically sold as a white or chocolate-brown pulverization or as the black gluey substance known on the streets as black pitch heroin . Although purer diacetylmorphine is going more common. most street diacetylmorphines iscut with other drugs or with substances such as sugar. amylum. powdered milk. or quinine. Street diacetylmorphines can besides be cut with strychnine or other toxicants. Because diacetylmorphine maltreaters do non cognize the existent strength of the drug or its true contents. they are at hazard of overdose or decease. Heroin besides poses particular jobs because of the transmittal of HIV and other diseases that can happen from sharing acerate leafs or other injection equipment. Harmonizing to the 2003 National Survey on Drug Use and Health. which may really undervalue illicit opiate ( diacetylmorphine ) usage. an estimated 3. 7 million people had used diacetylmorphine at some clip in their lives. and over 119. 000 of them reported utilizing it within the month predating the study. An estimated 314. 000 Americans used diacetylmorphine in the past twelvemonth. and the group that represented the highest figure of those users were 26 or older. The study reported that. from 1995 through 2002. the one-year figure of new diacetylmorphine users ranged from 121. 000 to 164. 000. During this period. most new users were age 18 or older ( on norm. 75 per centum ) and most were male. In 2003. 57. 4 per centum of past twelvemonth diacetylmorphine users were classified with dependance on or maltreatment of diacetylmorphine. and an estimated 281. 000 individuals received intervention for diacetylmorphine maltreatment. Harmonizing to the supervising the Future study. NIDA’s countrywide one-year study of drug maltreatment among the Nation’s 8th. 10th. and 12th graders. diacetylmorphine usage remained stable from 2003-2004. Lifetime diacetylmorphine usage measured 1. 6 per centum among the 8th graders and 1. 5 per centum among 10th- and 12th graders. The 2002 Drug Abuse Warning Network ( DAWN ) . which collects informations on drug related hospital exigency section ( ED ) episodes from 21 metropolitan countries. reported that in 2002. diacetylmorphine -related ED episodes numbered 93. 519. NIDA’s Community Epidemiology Work Group ( CEWG ) . which provides information about the nature and forms of drug usage in 21 countries. eported in its December 2003 publication that diacetylmorphine was mentioned as the primary drug of maltreatment for big parts of drug maltreatment intervention admittances in Baltimore. Boston. Detroit. Los Angeles. Newark. New York. and San Francisco. How is heroin used? Heroin is normally injected. sniffed/snorted. or smoked. Typically. a heroin maltreater may shoot up to four times a twenty-four hours. Intravenous injection provides the greatest strength and most rapid oncoming of euphory ( 7 to 8 seconds ) . while intramuscular injection produces a comparatively slow oncoming of euphory ( 5 to 8 proceedingss ) . When diacetylmorphine is sniffed or smoked. peak effects are normally felt within 10 to 15 proceedingss. NIDA research workers have confirmed that all signifiers of heroin disposal are habit-forming. Injection seems to be the prevailing method of diacetylmorphine usage among addicted users seeking intervention ; in many CEWG countries. diacetylmorphine injection is reportedly on the rise. while heroin inspiration is worsening. However. certain groups. such as White suburbanites in the Denver country. study smoke or inhaling diacetylmorphine because they believe that these paths of disposal are less likely to take to dependence. With the displacement in heroin maltreatment forms comes an even more diverse group of users. In recent old ages. the handiness of higher pureness diacetylmorphine ( which is more suited for inspiration ) and the lessenings in monetary values reported in many countries have increased the entreaty of diacetylmorphine for new users who are loath to shoot. Heroin has besides been looking in more flush communites ( omega ) . Harmonizing to the NDIA the immediate effects of diacetylmorphine ( the short term ) . shortly after injection ( or inspiration ) . diacetylmorphine crosses the blood-brain barrier. In the encephalon. diacetylmorphine is converted to norphine and binds quickly to opioid receptors. Abusers typically report a experiencing a rush of enjoyable sensation-a rush . The strength of the haste is a map oof how much drug is taken and how quickly the drug enters the encephalon and binds to the natural opioid receptors. Heroin is peculiarly habit-forming because it enters the encephalon so quickly. With diacetylmorphine. the haste is normally accompanied by a warm flushing of the tegument. dry oral cavity. and a heavy feeling in the appendages. which may be accompanied by sickness. emesis. and terrible itcing. After the initial effects. maltreaters normally will be drowsy for several hours. Mental map is clouded by heroin’s consequence on the nervous system. Cardiac map slows. Breathing is besides badly slowed. sometimes to the point of decease. Heroin overdose is a peculiar hazard on the street. where the sum and pureness of the drug can non be known. The long term effects of diacetylmorphine usage and the most damaging is addiction itself. Addiction is a chronic. get worsing disease. characterized by compulsive drug seeking and usage. and by neurochemical and molecular alterations in the encephalon. Heroin besides produces profound grades of tolerance and physical dependance. which are besides actuating factors for compulsive usage and maltreatment. As with maltreaters of any habit-forming drug. diacetylmorphine maltreaters bit by bit spend more and more clip and energy obtaining and utilizing the drug. Once they are addicted. the diacetylmorphine abuser’s primary intent in life becomes seeking and utilizing drugs. The drugs literally change their encephalons and their behaviour. Physical dependance develops with higher doses of the drug. With physical dependance. the organic structure adapts to the presence of the drug and backdown symptoms occur if usage is reduced suddenly. Withdrawal may happen within a few hours after the last clip the drug is taken. Symptoms of backdown include restlessness. musculus and bone hurting. insomnia. diarrhoea. purging. cold flashes with goose bumps ( cold Meleagris gallopavo ) . and leg motions. Major backdown symptoms peak between 24 and 48 hours after the last dosage of diacetylmorphine and subside after about a hebdomad. However. some people have shown persistant backdown marks for many months. Heroin backdown is neer fatal to otherwise healthy grownups. but it can do decease to the foetus of a pregnant nut. At some point during uninterrupted diacetylmorphine usage. a peson can go addicted to the drug. Sometimes addicted persons will digest many of the backdown symptoms to cut down their tolerance for the drug so that they can once more see the haste. Physical dependance and the outgrowth of backdown symptoms were one time believed to be the cardinal characteristics of heroin dependence. We now know this non to be the instance wholly. since craving and backsliding can happen hebdomads and months after backdown symptoms are long gone. We besides know that patients with chronic hurting who need opiates to map ( sometimes over drawn-out periods ) have few if any jobs go forthing opiates after their hurting is resolved by other agencies. This may be because the patient in hurting is merely seeking alleviation of hurting and non the haste sought by the nut. The Medical effects of chronic diacetylmorphine injection usage include scarred and/or collapsed venas. bacterial infections of the blood vass and bosom valves. abscesses ( furuncles ) and other soft –tissue infections. and liver or kidney disease. Lung complications ( including assorted types of pneumonia and TB ) may ensue from the hapless wellness status of the maltreater every bit good as from heroin’s dejecting effects on respiration. Many of the additives in street diacetylmorphine may include substances that do non ready dissolve and consequence in choke offing the blood vass that lead to the lungs. liver. kidneys. or encephalon. This can do infection or even decease of little spots of cells in critical variety meats. Immune reactions to these or other contaminations can do arthritis or rheumatologic jobs. Ofcourse. sharing of injection equipment or fluids can take to some of the most terrible effects of heroin abuse-infections with hepatitis B and C. HIV. and a host of other blood-borne viruses. which drug maltreaters can so go through on to their sexual spouses and kids.

Thursday, February 20, 2020

Process or structure of government Research Paper

Process or structure of government - Research Paper Example The head of the government who is the US president share his powers with the Congress and the Judiciary system. These three branches dependent for proper functioning of the government. Being a Federal Constitutional Republic, the United States’ Constitution is the supreme law of the land. The US Democracy is different from other democracies in that every state of the Union holds enough power to make their own reforms as long as they do not go against the Supreme Law, which is the Constitution. The Executive This is the branch that consists of the president, the vice president and fifteen cabinet departments. Every four years, the Americans go to the ballot to elect a president and his running mate who takes the position of the vice president. The president of the US is the commander-in-chief of the U.S Armed Forces and is essentially the leader of the country. It is the duty of the president to recommend legislation to Congress, convene Congress, deliver the state of the Union address to Congress every year. ... The president usually appoints fifteen cabinet members who must be approved by the Senate. The Legislature This is the arm of government tasked with legislating or rather making laws. It was established by Article 1 of the Constitution. Thus the Congress, the collective legislative body consists of the Senate and the House. These two House were established so as to balance the concerns of smaller but more populated states against those of larger but more sparsely ones. Thus the Senate is made up of 100 members known as Senators. Each state is allowed two representatives. However The House of Representatives currently consists of 435 members, with each state’s representation dependent on its population. The two Houses have got unique duties and powers and could be tasked with some specific duties as well. For example a House may initiate legislation that require people to pay taxes and can decide if public officials are to be tried if accused of crime. After every two years, re presentatives are elected. The Senate confirms presidential appointments such as that of ambassadors, cabinet members and federal judges. Federal officials accused of crime are tried by the Senate after the Senate votes to impeach the official. The senate is presided over by the vice president and the election of Senators takes place after every six years. The Judiciary This branch is established by Article 3 of the U.S constitution. However its powers duties nor organization is not spelt out here. This was left to the Congress and Justices of the Court itself to develop the authorities and operations of the entire Judiciary. The Supreme Court Justices are usually nominated by the president and later on approved by a majority of vote of the Senate. Their terms of service are