The Fight for Gay Rights Essay - 1515 Words

The Fight for Gay Rights Restrictions have been put in place on homosexuals’ basic human rights because of individuals’ opinions and lack of tolerance. America is a country where all people should have the same rights, regardless of sexual preference. Gay marriage is illegal in more than thirty states even yet today (ProQuest). Homosexual people have been struggling with their rights for over a hundred years now, but the issue still hasn’t been resolved. Gay marriage and rights didn’t become a main focus for attention until the late 90’s and early 2000’s. In fact throughout the twentieth century it was illegal for two people originating from the same sexual orientation to speak or proceed with sexual acts together (Eskridge). Gay†¦show more content†¦Up until 2011 the United States Military basically ignored the Declaration, because prejudice dictated the unalienable rights are fathers founded our country on. Gay marriage is one right that homosexuals are struggling to maintain. Gay marriage is only legal in a portion of the states in America today. The main argument against gay people being allowed to legally marry is religion. Marriage is a religious act and is referred to in the Bible. The Bible also states that â€Å"...you shall not lie with a male as with a woman; it is an abomination,† (Leviticus 18:22). Therefore people that strongly follow the Bible often say that marriage is between a man and a woman because that is the way that God intended it; however, that also raises the fact that we live in the United States of America, and in this country people have the right to follow any religion they want, if any at all. The Bill of Rights declares â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof†¦Ã¢â‚¬  (The Bill of Rights). Legally people have the right to follow any religion they please, so why should th e United States’ laws be controlled by the restrictions and ideals of one specific religion. Not everyone follows the religion of Christianity and because we live in America they don’t have to. In some religions, it is sociallyShow MoreRelatedThe Fight For Gay Rights2621 Words   |  11 PagesThe Stonewall was a private club located on Christopher Street in Manhattan’s Greenwich Village. Bars that served gay patrons were unable to acquire legal liquor licenses, and bars that catered to a gay clientele were forced to operate in violation of the New York State Liquor Authorities’ laws. As the result, and despite rumored pay offs, police raids were a regular occurrence for gay bars. At approximately 1:20 a.m., plain-clothed officers entered The Stonewall for what would normally have beenRead MoreThe Fight For Gay Rights Movement1155 Words   |  5 PagesToday, the fight for homosexual right is at the forefront of society, which yields a greater thrust to wards full equality to heterosexuals with every passing day. This campaign for equality is known as the Modern Gay Rights Movement. The modern struggle for gay rights started as early as The Civil Rights Movement in 1954, and still continues today (Britannica). The Civil Rights Movement, from 1954-1968, sparked oppressed people to fight for their rights. In this period, shockwaves from blacks’ gainingRead MoreThe Fight for Gay Rights Essay1226 Words   |  5 PagesThe fight to legalize gay marriage has won many battles in recent years. It has become available in Canada, England, New Zealand, and here in the United States it is now legal in 13 states (religioustolerence.org). Gay couples have become more prominently accepted in modern society, appearing in popular TV shows such as â€Å"Modern Family† and â€Å"The New Normal†. Gay marriage is even the inspiration for popular songs such as â€Å"Same Love† by Macklemore Ryan Lewis. Even with same sex cou ples being moreRead MoreLegalizing Same Sex Marriage Is Not The End Of The Fight For Equal Gay Rights1801 Words   |  8 Pageslegalizing same-sex marriage all over the nation. While this ruling was a huge victory for the gay rights movement, it was not the end of the fight for equal gay rights. In fact, many gay people are still fighting for adoption rights, job safety, and government protections from abuse and segregation. Unfortunately, it is very difficult to find solutions for a significant social issue such as gay rights when both sides of the debate are in a stubborn gridlock. However, the conversation about thatRead MoreThe Gay Liberation Movement Of Manhattan, New York City1536 Words   |  7 Pages On June 28, 1969, the Gay Liberation Movement was sparked due to the Stonewall Riot in Manhattan, New York City, (History.com Staff). The Stonewall was a gay club located in New York City. It was often regulated and harassed by police officers but one day the LGBT decided to stand up for themselves and fight back. Although the police were legally justified in raiding the club, which was serving liquor without a license among other violations, New York’s gay community had grown weary of the policeRead MoreGay Rights And The Lgbt Community1542 Words   |  7 Pagesmass shooting in U.S. history occurred not to far from UCF. Patrons of Pulse nightclub, a gay nightclub in Orlando where massacred by Omar Mateen, Mateen took the lives of forty-nine individuals all because of their presence in a gay establishment. This tragic incident wasn’t the first attack on the LGBT community, but it’s massive fatalities put Congress under even more pressure to reform gun laws, gay rights, and suspected terrorist legislation. As a political Science major, I take a special interestRead MoreThe Stonewall Riots Intro On June 28, 1969, an event occurred that was to be the start of one of1000 Words   |  4 Pagesdisputes that resulted from the initial raid would come to be known as the Stonewall Riots. The Stonewall Riots marked the start of the gay rights movement, and inspired members of the gay community to fight for their rights instead of being condemned for their sexuality. Even today, gay people in the US use the incident at Stonewall to educate younger members of the gay community. The younger generation should know about Stonewall so that they will realize it is possible to make change. It is possibleRead MoreLet Us Legalize Gay Marriage Essay881 Words   |  4 Pagesmeans that every legal citizen is given freedom of speech, and the right of privacy. Among these rights, we are given freedom of religion. If someone is Catholic, Jewish, Muslim, Christian, or even Buddhist, that someone is welcome to practice their own religion however they see fit, and you are welcome in America because this is the land of the free. Or is it? When the topic of Gay Marriage arises in conversation, the main Anti-Gay point would be that the Bible does not agree with it. [Jones, Michael]Read M oreStonewall Riots Essay1549 Words   |  7 Pagesopposition and resiliency. As time has progressed, so has the community and their fight for equality. The community is a medley of very different people from a wide array of backgrounds; No one person is the same. They do, however, have one common denominator. The communities fight for equality has been shaped by several altercations throughout history that inevitably lead to the success, progress and current fight for equality that is known today. The cornerstone event that significantly shapedRead MoreThe Stonewall Act Of Stonewall1193 Words   |  5 PagesStonewall is known as the riot that kickstarted the movement for gay rights in America in 1969. Throughout the 1960’s the gay community was targeted for their homosexual activities because this went against the common beliefs of the people. Most of the population had the Christian belief that being interested in the same sex was against God’s will. This caused dis crimination throughout the nation between members of the Lesbian, Gay, Bisexual, and Transgender plus (LGBT+) community and the rest of

Applications of cryptography Free Essays

Looking for the â€Å"best† websites in cryptology is a daunting, if not an impossible task. This is because, as I started searching the Web for interesting sites on cryptology, I found that there are just so many. The task is made even more difficult by the fact that cryptology is such a broad subject which encompasses several sub-subjects. We will write a custom essay sample on Applications of cryptography or any similar topic only for you Order Now Nevertheless, I have to choose three sites. Basically, I just set two criteria for choosing a site: it has to be interesting and it has to be easily understandable even when the content is technical. Being a history enthusiast, my search for fascinating contents led me to a website that features cryptology in the 16th and 17th centuries. It can be accessed via the link http://home. att. net/~tleary/cryptolo. htm and is written by Thomas (Penn) Leary. One of the reasons I was drawn to this site is the existence of an author for the site. With internet access and blogging accessible to almost everyone, I tend to get wary of websites whose authors are unknown for I feel that this lessens the reliability of the site and its contents, unless the site belongs to a company or organization whose reliability cannot be questioned. The content starts with a philosophical statement by Blaise de Vigenere, something which I found quite endearing. Being primarily a non-technical site, it avoids the use of cryptographic jargon and instead uses words easily understandable by almost any reader. Examples of the early kinds of cryptology such as the Elizabethan cryptology (uses numbers to encipher letters) were discussed in the site. Several paragraphs in the site are attributed to Johannes Trithemius, a German monk who is also considered the first theoretician in cryptography. Most of his schemes also include steganography, a close cousin to cryptography, which involves concealing the existence of the message itself. Aside from that, Trithemius contributed much to the existence of polyalphabeticity. His tableau, which he called his â€Å"tabula recta†, uses the normal alphabet in various positions as the cipher alphabets. Giovanni Battista della Porta, another famous early cryptographer received a highlight in the site. Likewise, the use of acrostic, a cipher which involves using the first letters of a poem in order to form a word, was also given emphasis. Poets in the Italian Renaissance and during the Elizabethan period were reported to be quite fond in using acrostic. Although quite non-technical, this website appealed to me because I can look back and trace the early days of cryptology when there were no computers and other modern crypto graphing equipment. It is fascinating to note that the state-of-the-art cryptography used nowadays evolved from relatively simple ciphers such as Trithemius’ tableau and acrostic. In terms of information presentation, the website did quite well and the information was arranged in a clear and systematic manner. Furthermore, the author cited several works which I find commendable as most of the websites today obtain information from other sites, books and journals without acknowledging these sources. As for the technical side, I found David Wagner’s (1999) discussion of the Boomerang Attack quite interesting. His paper can be accessed by this link: lasecwww. epfl. ch/intranet/proceedings-iacr-98-03/papers/1636/16360156. pdf, although I believe it originally came from www. cs. berkeley. edu/~daw/papers/boomerang-fse99. ps. As you might have noticed I’m quite a stickler for the reliability of website contents. Apart from the topic being quite interesting, I chose this website because it came from an academic institution, which I believe screens articles and papers before posting it in their website. Even for non-technical readers, Wagner’s (1999) introduction to the concept of a boomerang attack is quite comprehensible. He started by describing differential cryptanalysis, a powerful cryptanalytic technique. Because of such power, differential analysis has been used to break many published ciphers. Block cipher designers therefore ensure that their design is secured from differential attacks. Algorithm designers usually compute an upper bound p on the probability of any differential characteristic on the cipher. The designer then invokes an often repeated â€Å"folk theorem† stating that any successful differential attack will require at least 1/p texts to break the cipher, thus making a conclusion that the cipher is safe from differential attacks. In order to prove this â€Å"folk theorem† false, Wagner (1999) exhibited an attack – in this case the boomerang attack – that allows an opponent to beat the 1/p bound in some cases. Let’s say the best characteristic for half of the rounds of the cipher has a probability of q, a successful boomerang attack will therefore need O (q-4) chosen texts. In some cases, q-4 1/p, in which case the boomerang attack will be able to beat the folk theorem’s bound. Basically, a boomerang attack is still a differential-style attack but does not try to cover the whole cipher with a single pattern having a significantly large probability. Instead, the attacker tries to find two highly-probable patterns, though not necessarily related to each other, but when taken together can cover the whole cipher (Standaert, Piret, Quisquater, 2003). Wagner (1999) does not only discuss boomerang attack theoretically and only through probabilities, he showed how boomerang attack can be used to break COCONUT98, a cipher that rely on decorrelation techniques for its design. The breaking of COCONUT98 suggests that decorrelation design may fail to give enough security against advance differential attacks when caution is not taken. Therefore the use of decorrelation techniques is not a total guarantee of safety against differential-style attacks. Nevertheless, a decorrelation design still improves the cipher’s security such that in the absence of a decorrelation module, COCONUT98 will be more vulnerable to conventional differential-style attacks. Wagner (1999) also demonstrated the use of boomerang attacks on Khufu and FEAL, and included a description of â€Å"inside-out attack†, a dual to boomerang attack, with the boomerang attack working from the outside, while the â€Å"inside-out attack† works from the inside. In general, the site is very informative but I must admit, quite technical. One therefore does not approach it without having received a background on cryptology. Oliver Pell’s (nd) website, which he claims has won him a prize in a mathematics essay contest, is just as interesting. Accessed from http://www. ridex. co. uk/cryptology/#_Toc439908875, it presents a very useful overview of cryptology. Slightly technical, it comes in between the first two websites. Whereas the first is definitely non-technical while Wagner’s (1999) paper is definitely technical, Pell (nd) presents technical data in the simplest way possible. In fact, among the three sites, this one definitely stands out. The website content begins with the definition of commonly-used cryptographic terms, an indication that the paper is meant to be read by a wide range of audience including non-technical ones. The history of cryptography and cryptanalysis which followed the definition is quite fascinating and seems to me, well-researched. Ancient Egyptians, Hebrews and Assyrians already developed a crude form of cryptographic systems. Later on, the Greeks invented the first transposition cipher but it was the Arabs who were the first to have a clear grasp on the principles of cryptography and elucidated the beginning of cryptanalysis. In the more modern times, the uses of cryptography during the First and Second World War were also discussed. What follows is a detailed discussion on cryptography starting on how cryptographic systems are grouped: based on the mathematical operation that changes the plain text into ciphertext using the encryption key, based on whether a block or stream cipher is produced, and based on the type of key used, whether single or two key. Substitution ciphers – ciphers wherein the units of the plaintext are replaced with symbols or group of symbols, transposition ciphers – rearranging of the letters of the plaintext without actually changing the letters themselves, block ciphers – symmetric-key encryption algorithms that changes a fixed length block of the plaintext into the same length of cipher text, and stream ciphers – also breaks plaintext into units but usually a single character are just some of the ciphers discussed in greater detail under the single key cryptography. A problem in cryptography – the key distribution problem – is also tackled. Such a problem usually occurs because both the sender and the receiver hold a copy of the key, but must also prevent others from getting access to the key. The solution to this problem, the two-key cryptography, is also discussed. Briefly, a two-key cryptography enables a user to possess two keys – one public and one private – with the public key used to encrypt the data to be sent, and the private key used to decrypt it. Some common applications of cryptography, such as protecting confidential company information and protecting a phone call just to name a few, are also presented. In general, the topic (Cryptography) is really well presented. At times when the topic gets a bit too technical (like algorithms), the author presents examples in order for the topic to be better understood. Such a well presented website content is quite uncommon and indeed deserves a prize. References Leary, T. (1996 July). Cryptology in the 16th and 17th Centuries. Retrieved September 27 from http://home. att. net/~tleary/cryptolo. htm Pell, O (nd). Cryptology. Retrieved September 27, 2007 from http://www. ridex. co. uk/ cryptology/#_Toc439908875. Standaert, F-X. , Pirret, G. Quisquater, J-J. (2003). Cryptanalysis of Block Ciphers: A Survey. UCL Crypto Group Technical Report Series. Retrieved September 27, 2007 from http://www. di. ens. fr/~piret/publ/cg03-2. pdf Wagner, P. (1999). Boomerang Attack. Retrieved September 27, 2007 from lasecwww. epfl. ch/intranet/proceedings-iacr-98-03/papers/1636/16360156. pdf. How to cite Applications of cryptography, Papers

Current Development in Accounting Thought for Normative Theory

Question: Discuss about theCurrent Development in Accounting Thought for Normative Theory. Answer: In the current era, for measuring income, normative theory is highly significant. This is because it utilises a formula for determining income depending on value and not cost. Thus, normative theory is not reliant on observation; however, it depends on the process of accounting to be made (Mathews Perera, 1996). Historical cost accounting: One of the theories of normative accounting is historical cost accounting, which is a measure of value where the price of an asset on the balance sheet statement depends on nominal cost at the time of acquisition. This measure is beneficial, since it is unbiased and independently verifiable. As a result, it helps in increasing the overall reliability of the investors and other external users (Deegan, 2014). However, the historical cost accounting does not accommodate the effect of inflation and thus, the price of the asset declines. Normative alternatives to historical cost accounting and their underlying assumptions: There are several alternatives to historical cost accounting; three of them are described briefly as follows: Current Purchasing Power Accounting (CPPA): CPPA implies recording and updating the items of accounting based on daily consumer price index. In case of inflation, prices would increase and hence, accounts need to be kept up to date for adjusting all monetary items. This theory is based on the assumptions of both accrual basis and going concern concepts (Mathews Perera, 1996). The main advantage of this method is that as CPPA statements are prepared on supplementary basis, the historical accounts are maintained effectively. However, this method takes into account the variations in general purchasing power, while ignoring the variations in individual item values and thus, all the loopholes in the historical cost accounting could not be eliminated. For instance, ABC Limited purchased machinery on 1st July 2016 for $140,000. The straight-line depreciation method is followed over four-year period having zero residual value. The indices for the general price level are 130 on 1st July 2016 and 140 on 1st July 2017; thus, leading to an average of 135 for the year. The depreciation expense would be $35,000 ($140,000/4). However, the depreciation amount that would be reflected in the income statement of ABC Limited for the period ended 30th June 2017 would be $37,692 ($35,000 x 140/130). Current cost accounting (CCA): CCA realises the change in the price of an individual item due to variation in the general price level. This is the technique that takes into account the process of developing and analysing financial statements in a manner that the pertinent price change is taken into account significantly (Henderson et al., 2015).This method assumes that fixed assets are recorded at the cost of replacement and inventories are shown at market values. The main advantage of this system is that profit could be computed without any variation in historical profit. However, this method does not provide adequate information, which would be beneficial from the viewpoint of the investors. For example, it is assumed that a machine having economic life of ten years could be procured for $80,000. It is further assumed that the machine has further economic life of five years with no scrap value. As a result, the machine replacement cost would be $40,000 ($80,000 less depreciation for five years). Fair Value Accounting (FVA): FVA is an unbiased and balanced projection of the potential market price of an asset, product or service. This method considers the objective factors like demand and supply, acquisition, production, distribution cost, replacement cost along with subjective factors like risk features, cost and return on capital and individually perceived utility. However, this method minimises the book values of all the assets. Viability of the normative alternatives to historical cost accounting: Based on the above evaluation, it could be stated that even though there are several alternatives to historical cost accounting, all methods are subject to manipulation in setting norms to gauge corporate performance. In case of CPPA, the changes are made in the general price level and it does not lay adequate emphasis on the particular price level. As a result, the current value of the organisational resources is not reflected in the financial reports. CCA could not determine tax liabilities and thus, it fails to provide detailed analysis of the true costs of a business. In case of FVA, the investors always do not notice that a firm uses FVA approach. As a result, it leads to investor dissatisfaction, since the loss of value in net profit becomes loss of income for the investors. Hence, none of the approaches are viable to eliminate all the loopholes in historical cost accounting. IASB conceptual framework and its objective of general purpose financial reporting: IASB conceptual framework develops the accounting standards for ensuring their consistency with each other along with enhancing the credibility of accounting information. The primary objective of general purpose financial reporting is to provide financial information useful to the existing and future potential investors, lenders and other stakeholders for making resource-related decisions regarding the organisation. Main users of general purpose financial reporting: The following are the users of the financial statements and their implications for accounting measurements as laid out in the conceptual framework: Creditors and suppliers: These users would be interested in information, which would enable them in ascertaining whether the amounts that are owed to them would be paid in a timely manner. Lenders: The lenders would seek to obtain information that would help them in determining the payment of loans when they become due for deciding whether or not to provide new loans to the organisation. Investors: The investors are involved in supplying risk capital as funding. In addition, these stakeholders are worried regarding the inherent risk and the return they could expect from their overall investments (IFRS, 2010). Customers: The customers would be interested in the continuance of business operations, particularly if they are highly reliant on the products and services of the organisation. Employees: The staffs might intend to gain an overview about the profit level and stability of their employers. This might result in confidence regarding their jobs and as a result, they could be utilised for discussing salary and employment conditions. Government: The government and its related agencies are interested to know about the resource allocation and the business operations of the general organisations. General public: An organisation has direct impact on this group of stakeholder in a variety of ways, particularly the technique that might contribute to the local economy. Implications for accounting measurement to the identified users of general purpose financial reporting: The identification of specific users has direct implications on the formation of future accounting standards and its review of current standards of accounting to present the financial statements in an effective manner (IFRS, 2013). Both fair value and historical cost are now considered in fair value accounting, as fair value represents the real values of those assets, which increase the reliability of the financial system. There are five measurement bases and their user requirements vary from each other, which are demonstrated briefly as follows: Historical cost: Historical cost is a measure of value where the price of an asset on the balance sheet statement depends on nominal cost at the time of acquisition. This measure is beneficial, since it is unbiased and independently verifiable. As a result, it helps in increasing the overall reliability of the investors and other external users. However, the users could not trust historical cost accounting fully; as this measure fails to take into account the effect on inflation on the asset, which might minimise the value of the asset. Fair value: FVA is an unbiased and balanced projection of the potential market price of an asset, product or service. This method considers the objective factors like demand and supply, acquisition, production, distribution cost, replacement cost along with subjective factors like risk features, cost and return on capital and individually perceived utility. However, this method minimises the book values of all the assets despite the fact that most of the users prefer this measure for valuing the assets of the organisations. Current cost: Current cost realises the change in the price of an individual item due to variation in the general price level. This is the technique that takes into account the process of developing and analysing financial statements in a manner that the pertinent price change is taken into account significantly. Realisable value: Realisable value could be defined as the asset value, which could be recognised at the time of asset sale minus reasonable projection of the cost related to either eventual sale or asset disposal (IFRS, 2015a). In this case, the managers are needed to post those transactions that generate lower profits potentially along with restricting the overstatement of profit. Hence, the investors might not be able to obtain actual overview of the financial position of the business organisations. Value-in-use: The value-in-use of an asset is its current net worth, which is computed by estimating the net future value comprising of the disposable value, if the asset is impaired. The purpose is that assets need not be assessed at above their recoverable amount values. This value does not consider the acquisition price and hence, it is based on the current market value, which would help the investors to make effective decisions (ICAEW, 2006). Advantages that could arise from the development of conceptual frameworks and relevant beneficiaries: With the help of conceptual framework, it is possible to deal with the matters of financial reporting such as uses and objectives of financial statements and advantages of accounting information to the users. In addition, it helps in identifying different elements of financial statements along with measurement methods and realisation of such elements in developing financial statements (Ifrs.org, 2018). The main benefits for accounting resulting from the preparation of conceptual framework are described as follows: With the help of conceptual framework, the standard setters could form a specific framework for developing financial statements in such a manner that the accounting doctrines and practices are reliant on common ideology. This framework helps in guiding the preparers and users of financial statements regarding the unusual transactions. The conceptual framework assures that haphazard and random decisions are not undertaken for resolving issues related to accounting. As a result, the users are restricted to use approach of inconsistent accounting in identical instances. In the absence of a common framework, the organisations might be involved in creative depiction of the financial statements, which might not reveal the fair and true view of the state of affairs of the organisation (mof.gov.cn, 2018). Disadvantages that could arise from the development of conceptual framework after considering the work of Hines: Based on the opinion of Hines, the formation of conceptual framework would be highly beneficial for the accounting profession and the accountants able to accomplish considerable success level in their profession. This statement could be validated with the help of the fact that the conceptual frameworks have helped the accounting experts in having a body of knowledge regarding accounting (Mathews Perera, 1996). Furthermore, it could be stated that this framework helps in providing transparency to the preparers as well as the users of accounting information. However, there are certain drawbacks associated with the conceptual framework for financial reporting. One of the primary weaknesses of this particular framework is that the set-up process is not easy. In addition, the set-up process is time consuming as well and it would be expensive. The developing nations might not afford to develop a conceptual framework of accounting. Along with this, there is lot of rigidity in the conceptual framework for financial reporting (IFRS, 2015b). Some of the characteristics of conceptual framework fail to provide adequate guidance to accounting. Even though the concept of conceptual is encouraging, it is rigid as well, which restricts the incorporation of new ideas into the same. Another drawback is the conflict between the conceptual framework and the standards developed in the past. The standards established before have various dissimilarities with the features laid down in the conceptual framework (IFRS Foundation 2017). Even though the conceptual framework for financial reporting provides benefits to few users only, it might not be effective or acceptable to all the parties. Comparison between the views of Hines and the identified advantages of the conceptual framework: The comparison between the viewpoints of Hines and the benefits identified in the conceptual framework are demonstrated briefly as follows: Points of dissimilarities Perspective of Hines Arguments for conceptual framework Concept According to Hines (1989), the formation of conceptual framework would be highly beneficial for the accounting profession and the accountants able to accomplish considerable success level in their profession. It might not be beneficial for all the users of the financial statements. With the help of conceptual framework, it is possible to deal with the matters of financial reporting such as uses and objectives of financial statements and advantages of accounting information to the users. Common ideology Even though the concept of conceptual is encouraging, it is rigid as well, which restricts the incorporation of new ideas into the same. The standard setters could form a specific framework for developing financial statements in such a manner that the accounting doctrines and practices are reliant on common ideology. Decision-making The set-up process is time consuming as well and it would be expensive. The developing nations might not afford to develop a conceptual framework of accounting. The conceptual framework assures that haphazard and random decisions are not undertaken for resolving issues related to accounting. References: Deegan, C. (2014). Financial Accounting Theory (4th ed.). McGraw-Hill: Sydney. IFRS Foundation.(2010). Conceptual Framework for Financial Reporting 2010. Retrieved from https://www.ifrs.org/News/Press-Releases/Documents/ConceptualFW2010vb.pdf IFRS Foundation.(2013). A Review of the Conceptual Framework for Financial Reporting: Discussion Paper DP/2013/1. Retrieved from https://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/Discussion-Paper-July-2013/Documents/Discussion-Paper-Conceptual-Framework-July-2013.pdf Henderson, S., Peirson, G., Herbohn, K., Howieson, B. (2015).Issues in financial accounting. Pearson Higher Education AU. Hines, R.D. (1989). Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession.Accounting, Auditing Accountability Journal,2(2). Institute of Chartered Accountants in England and Wales [ICAEW].(2006).Measurement in Financial Reporting: Information for better markets initiative. Retrieved fromhttps://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/measurement-in-financial-reporting.ashx Mathews, M. R., Perera, M. H. B. (1996). The history of accounting to 1900. In Accounting theory and development (3rd ed.) (pp. 8-18). Melbourne : Thomas Nelson. IFRS Foundation.(2015b). Basis for Conclusions Exposure Draft ED/2015/3: Conceptual Framework for Financial Reporting, May 2015. Retrieved from https://www.ifrs.org/-/media/project/conceptual-framework/exposure-draft/published-documents/ed-conceptual-framework-basis-conclusions.pdf IFRS Foundation.(2017). Summary of Tentative Decisions: Conceptual Framework for Financial Reporting, June 2017. Retrieved from https://www.ifrs.org/-/media/project/conceptual-framework/current-stage/summary-of-tentative-decisions-june-2017.pdf IFRS Foundation.(2015a). Exposure Draft ED/2015/3: Conceptual Framework for Financial Reporting, May 2015. Retrieved from https://www.ifrs.org/-/media/project/conceptual-framework/exposure-draft/published-documents/ed-conceptual-framework.pdf

Learning Skills How to Write an Essay free essay sample

This form Of assessment is frequently used for session assignments and exams. Most students, some more than others, will e required to demonstrate their learning through this genre during their degree. An essay writing process to follow There are a number of steps students need to work through: Each step is important. However some students do not pay sufficient attention to the steps of question analysis, planning and editing. Perhaps this reflects insufficient time being allocated to the assignment task as a whole.Poor question analysis may result in a well-written essay but one that doesnt address the question asked or goes off on tangents. A lack of planning often results in a poorly structured essay, which is hard for the reader to follow. Failure to edit an essay results in poorly presented work containing unnecessary errors in spelling, grammar and punctuation. Page 1 of 11 Learning Skills @ CSS The basic essay structure Each section, the introduction, body and conclusion, has a specific purpose, which means the reader will be looking for expected features. We will write a custom essay sample on Learning Skills: How to Write an Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A traditional essay does not include headings.As such it will appear as a series of paragraphs, with each paragraph having a place and purpose which the writer needs to make clear in topic sentences at the beginning of each paragraph. However, lecturers are becoming more flexible in their expectations and in some cases are allowing students to use headings in their essays. This has sometimes been referred to as a report style essay. Always confirm with your lecturer if headings are allowed if you are not sure. Many students find using headings helps them structure their essay. This is true for many DE students as headings are commonly used in workplace writing.If this is true for you and headings are not allowed, use headings in your draft, then convert them to topic sentences, before you submit your essay. Referencing in an essay You will be required to reference both within your essay and at the end of our essay in a list of references. You are required to reference every time you use the work of someone else, whether you have changed their words (paraphrased) or used their exact words (direct quoted). If you are not sure what this means refer to the referencing site for further explanation and examples or to the referencing section in the online essay writing tutorial. Age 2 of 11 How should I present my work? Some students mistakenly think that presentation of an essay refers to fancy headings, clever shading and elaborate fonts. It isnt and the extra time spent wont result in extra marks in some cases quite the opposite. Professionally presented, clear, easy to read text is the key. Always refer to your subject outline for specific instructions from your lecturer. If you are still unclear, post a message on your subject forum or ask your marker. It is likely that other students may have the same questions or perhaps the question has already been answered on your forum.In the absence of any specific directions, the following points are a general guide for presenting assignments. Assignments should be typed Use 1 1/2 spacing. (Some lecturers may ask for double spacing. ) Use 2. 5 CM margins both sides or a 5 CM left margin. Markers need space to be able to include their comments. Use Times New Roman font 1 opt Include a separate title page with your name, student number, subject code and assignment question Number your pages use a header or footer with your name and student number on each page Always keep a copy of your assignments.Both, a hard copy and an electronic copy. Most importantly, always use your spelling and grammar checker, but remember that this does not pick up all errors. You must still manually and carefully edit your work. Developing essay writing skills You might like to work through the essay writing tutorial on this site. At the ND of this you will have a better idea of your needs. Enroll in Academic Skills Development, a 13 hour self paced subject designed to allow students to further develop their essay writing skills. Contact a Learning Skills Adviser if you have a question or concern.Complete English Skills for Academic Writing, a 13 hour self paced subject, if you are concerned about grammar and spelling. Take care if exchanging essays with other students before the essays have been marked. While some may consider this another form of learning, there is always the danger of work being copied. In this case both students may be failed on the assignment. It may however be beneficial to read a good assignment after they have been marked to gain a better idea of what the marker was looking for.The essay writing process Step 1 : Analyses question Some questions are written in such a way that the content and structure of the essay is outlined in the essay question. This often occurs in a long question, so dont be put off by the length of the question.. However, other questions require that you first analyses the question to determine the direction that is required and the level of analysis needed. When this occurs the following key word analysis will help ensure youth answer the question. Page 3 of 11 Learning Skills @ CSS 1.Look for the content words that determine what you will need to research: that is, what you are expected to write about. Pay attention to words that indicate the: general topic (this often assists you with a good introductory sentence for your introduction) and the focus of the question (this is, what the lecturer wants you to specifically address). 2. Note the task, or directional words, that will dictate how you are expected to approach the question. These are sometimes contained within the instructions leading up to the question. Task words are important because they determine the depth of analysis or thin king required.At tertiary level tasks words such as compare, contrast, analyses, discuss and evaluate are more common and require that you demonstrate your thinking about your research, notes describe what you found. Words such as describe, explain, and outline often accompany short answer questions. More commonly at tertiary level, you will be asked to express your point of view. In other words, you have to argue your case supporting your statements with evidence, discussion and valid reasoning. You might find the expanded list of task words and their meanings useful. 3.Finally note any limitations, that will guide your reading through time, place and of course word limit. For example, the question might ask that you restrict your answer to the Australian context, crime in rural Australia or events after 1900. Analysis of the following question might look like the is: Question: The AJAX (university admissions index) is a reliable predictor of success at university. Discuss this statement. Topic: SUCCess at university Focus: Whether the AJAX is a reliable predictor of success; not, for example, Whap are the predictors of success? Although this may be part of your answer. To discuss, that is, Investigate and examine by argument giving the reasons for and against. Present a point of view this will require both description and interpretation. Your opinion must be supported by carefully chosen authoritative evidence. University study. Note you are not limited to time or place. You might assume the lecturer wants you to concentrate on the current Australian context. However, this would be a good question to ask on your subject forum. Word count (not supplied here) will of course impact on how wide you go. For example, 1500 words will significantly restrict you. 5000 words will give you much more room to discuss this question from a number of perspectives. The term ALAI is also a guide as it is a relatively recent term replacing the term TERM. Content: Task: Limitations: Page 4 of 11 Common task words Analyses Comment on Compare Contrast Criticism Description Find the main ideas and show how they are related, what their function is and why they are important. Discuss, criticism, or explain the meaning. Note the similarities and differences of what you are being asked to compare. Compare by showing the differences. Make a judgment about the merit of theories and opinions or about the truth of statements. Back this by discussing the evidence. It is not necessary to attack it. Discuss the strong and weak points and include your own analysis. Give the formal meaning of a word, term or phrase. Give a written, detailed account or verbal picture in a logical sequence. Emphasis the important points. An explanation or interpretation is not required. Make a graph, chart, or drawing. Label it and include a brief explanation. Investigate and examine by argument giving the chosen authoritative evidence. List the main ideas in point form.Make an appraisal Of the worth Of something. Give the opinion of leading practitioners in the field of the truth or importance of the concept. Include the advantages and disadvantages. You may also include your opinion. Interpret the facts; your main focus should be on the why or how with the aim of clarifying reasons, causes and effects. Do notes describe or summaries. Use a figure, diagram or example (comparisons or analogies) to explain or make clear. Explore and clarify the meaning using examples and personal comment. Give a statement of why you think it is so. Give reasons for your statement or conclusion.Give a concise numbered list of words, sentences, or comments. Same as enumerate. Give a general summary/description containing the main ideas supported by secondary ideas. Omit minor details. Show by argument or logic that it is true. Establish certainty by evaluating and citing experimental evidence or by logical reasoning. Show the connections and how one causes, or is like, another. Examine the subject critically. Analyses and comment briefly in an organized sequence on the major points. Express the main points in brief and narrative form. Omit details or examples. Give a concise account of the main points. Omit details and examples. Give the development, process or history of an event or idea. Define Describe Diagram Discuss Enumerate Evaluate Explain Illustrate Interpret Justify List Outline Prove Relate Review State Summaries Trace Page 5 of 11 Step 2: Research After you have analyses and understood the assignment question you might be able to formulate an initial plan by brainstorming, that is, jotting down your ideas so far. Concept mapping works well when brainstorming. An initial plan will help guide your reading and note-taking. However, it is more likely that you will need to research the question in more detail before you can go much further.You will be required to read widely. Some subject outlines will advise you on how much and what to read. Reading requirements will also vary between subjects and the topics. Some topics may require a detailed analysis of a small number of texts; yet it is rarely sufficient to read only one or two books on a particular topic. A rule of thumb for first year, first semester, subjects is to include at least five sources. Another rule of thumb is to choose sources published within the past 5-10 years. Some assignments call for a mix of sources, such as books, journals, swappers, and/or websites.Journals provide more recent information, but it is often specific information. Another rule bathtub for first year students is to start with the textbook to gain an overview of the topic, then move to specifics. New students might find researching using a large library and databases a little daunting. The library has provided an online tutorial called Webbed to help you. Otherwise, contact a librarian and seek help. Do not spend hours agonizing and getting nowhere. After having found the information you are looking for, your task is to take effective notes.Do not rewrite the text, but try to make notes in your own words, and always remember to take the full reference including any page numbers. You will need this information if you decide to use this research in your essay. Some students seem to get caught on this step, research. They gather more and more research and ultimately find themselves with too many notes, confused and discouraged. If this is you, start your plan, then move to the next step. Once you get something onto paper you are likely to feel you are back in control, can see some progress for your efforts and any further research is likely to be more focused and hence productive.Step 3: Plan You are now ready to plan your essay, or if you had an initial plan, return to it and add any new points or delete any that you have now discovered are irrelevant. Planning however does not simply mean randomly gathering information to support your argument. Planning involves grouping or categorizing information into a series of points and determining a logical order in which to present your points. Your aim is to develop a logical, coherent and transparent structure. The following steps will help you do this: Formulate your thesis: Did you start your research with a thesis?Has it changed now hat you have researched the question further? Or have you developed a thesis now that you have researched your topic? What is your thesis or viewpoint? If you didnt have a viewpoint before you started your research you should have one now to help guide your response to the question. Remember, your thesis will help you structure your essay. Decide which points you wish to include in support of your viewpoint or thesis Check to see if there is a logical grouping of ideas or points Decide on an order of presentation.Order could be determined by, for example, level of importance, time in place, the question, geography or personal preference, UT it should follow the order indicated in the introduction Note if there are any points that refute your viewpoint that you should address Delete any poi nts that you now consider irrelevant. Page 6 of 11 earning Skills @ CSS This is when you can start making use of headings. Give each point you are going to include a heading. Now list these in the order in which you will present them in your essay. Does your order make sense?If not, change it. Assuming research leads to the thesis below, an essay plan for the following question might look like this: The ALAI (university admissions index) is a liable predictor of success at university. (Discuss) Essay structure Introduction Number of paragraphs 1 Content Orientate the reader to the general topic Identify the focus or purpose of the essay Outline the scope, that is, the points to be covered, in the body Thesis: The AU is a reliable predictor of success at university Body Maybe 6-8 in this simple essay What is success? Academic achievement) What is involved in order to achieve a good ALAI? How does this relate to academic success? What does the research say about the correlation between the AJAX and success? Studies? Are there any exceptions? Do they provide an effective counter argument? Conclusion Summary of main points Reaffirm thesis Step 4: Write Refer to the section on essay structure Follow your plan. Make use of headings if this helps you. Sometimes turning a heading into a question helps students keep to the point. Remove them from your final draft if traditional essay format is wanted. Take care if you change terms used in the question. For example, if the term used in your question is success and you substitute this with the term achievement, the meaning may be quite different. Remember to pay attention to your topic sentences. Make it clear to he reader what point you are making in each paragraph and why. You know what you mean, but did you tell the reader? Relate the points you are making to the question/your thesis. Do not use first person, such as l think.. , I believe.. , In my opinion , unless you are permitted or asked to do so, Do not use any colloquial phrases, informal language or cliches, such as: The union representative was a thorn in the side of the manager. Brown (2004) stuck to his ideals Smiths (2000) analysis was spot on. See full sentences to communicate your ideas. Always reference other peoples ideas whether you rephrased or directly quoted their work, and Remember this is a draft. Come back later and edit out minor errors. Page 7 of 11 Learning Skills @ ISIS Step 5: Edit This is the final step in the essay writing process and an important one.Failing to edit your work will impact on your marks despite all your hard work. Remember, professionally presented, clear, easy to read text is the key. Give yourself time to complete this step. It may mean the difference between a pass and fail or a pass and distinction. McAllen (1997) refers to two editing steps: micro and macro editing. Micro editing involves heckling that your spelling, grammar and punctuation is correct. Always use your spelling and grammar checker, but be aware that this may not pick up all errors referencing is correct and consistent.Inconsistent referencing suggests poor attention to presentation. Macro editing refers to examining the essay as a whole. Check for coherence and logic. In other words, does your essay make sense? Is it reader friendly? Put your essay aside for a day or two before you edit, otherwise you will be inclined to read what you expect to see, not what yogurt written. Often the best way to edit your work is to read it aloud or dead it to someone. Give your essay to someone else to read. Finally, refer to the marking criteria in your Subject Outline for the presentation requirements for your subject and assessment item.Refer to the general guidelines in the topic presenting your work in the learning skills website, if you are still unclear about how to present your work. At the very least you will know what questions to clarify with your lecturer. Basic essay structure 1. Introduction The introduction to your essay is an important paragraph. It is the first thing the reader sees. A good introduction should 1 . Orientate the deader to the general topic 2. Identify the focus or purpose of the essay 3. Outline the scope, that is, the points to be covered, noting any limitations and 4.Finish by identifying the thesis. An introduction is usually one paragraph, although this is not always the case, particularly with long essays. Some students define key terms in the introduction. Others signal within the scope that key terms will be defined in the essay. If this is case, do this at the beginning of the body of the essay. The decision about where to define key terms is probably guided by the length of the definition discussion. A simple definition may sit well in the introduction. A protracted definition may be distracting and better dealt with in the body Of the essay. Mints 1 and 2 above are determined by your essay question. Point 3 will be guided by the question, your research and the thesis. Point 4 is important. It identifies what you have learnt, your argument or viewpoint. The thesis will drive your essay. More information on thesis statements follows: A thesis statement is your line of argument, your viewpoint. You might agree, disagree or perhaps qualify your argument in some way so that it agrees with part of the question. For example, you might be asked to discuss this statement: The (JAW (university admissions index) is a reliable predictor of success at university.Some students may argue that it is. Some may argue that it isnt. Others may argue that it is a useful but not reliable predictor. A critical thinker might challenge the concept of success and argue that the ALAI has little to do with success in its broad sense. Page 8 of 1 1 Learning Skills @ CSS In other words, there may be a number of thesis statements or viewpoints that relate to a question. What is important is tattoo support your viewpoint with evidence based on your research. Your thesis is an expression of your learning.Thesis statements generally grow out of a consideration of many viewpoints within your research. Thesis statements can develop at any point in the research, planning and writing of your essay. If you decide on your thesis statement before your begin your research, take care that you remain open to the many points of view you will read about. Most students probably develop their thesis statement at the end of their research. The thesis statement and the topic sentences (opening sentence for each arcograph) provide the framework for your essay. For the writer, the thesis statement: serves as a planning tool. Alps the writer determine the papers real focus and clarify the relationships between ideas. Becomes a hook on which the writer can hang the sub-theses or the topic sentences that present evidence in support of the argument. Anticipates questions about the topic and provides the unifying thread between pieces of information. ( Ref: http://www. Wise. Du/writing/Handbook/Disentanglement. HTML ) Your thesis is a statement, not another question and sits in the introduction. An introduction containing these features might look like this: 2. Body The body of an essay is where you develop your essay.This occurs in a series of paragraphs with each paragraph logically flowing to the next. Thus a good use of topic sentences and correct paragraph structure are important. The first sentence of each paragraph, often referred to as a topic sentence, introduces the paragraph by stating and summarizing the main point being made in the paragraph. Topic sentences often contain transition signals, which aid in the smooth transition from one paragraph to the next. This first entente should inform the reader of the point you are making and how this paragraph relates to the question. In fact, if the reader were to scan your topic sentences, they should be able to obtain a sketch of the entire essay. This sketch should show the logical progression of the points you are making. Absence of topic sentences leaves the reader wondering what you are trying to say and why, ultimately confusing the reader. Page 9 of 11 Signposting is not limited to topic sentences. Signposting within your paragraph also aids the reader. The following example well illustrates the effective use of signposts (folded). Finally, as with all models of learning, information processing has limitations. For example, the model implies that thinking and learning occur in a serial (linear) processing form, whereas we know that thinking and learning are more complex than this (it is a recursive process). Furthermore, the model fails to take into account motivation, emotions and social interaction as elements affecting learning processes. Nevertheless, the model gives teachers many useful starters for considering how information can be structured to facilitate learning. Ref: The University Of New England http://www. Nun. Du. U/TTL/AI/paragraphs. HTML Effective paragraphs have three important qualities.

JFK assassination conspiracy essays

JFK assassination conspiracy essays Adolph Hitler, the former dictator of Germany, once said, The bigger the lie, the more people will believe it. con-spir-a-cy (k n-spir -s ) n. Law. An agreement between two or more persons to commit a crime or to accomplish a legal purpose through illegal action. On November 22, 1963, in Dallas, Texas, the President of the United States, John F. Kennedy, was driving in an open, minimally protected limousine with his wife and Governor John Connally. The route was originally scheduled to go straight down Main Street, but a last second route change sent the limousine past the book depository, diagonally down Elm Street (Garrison, On the Trail of the Assassins). Gunshots rang out, erupting chaos in the Dallas streets. The President was rendered fatally wounded and Governor Connally had been injured. Shortly thereafter, Lee Harvey Oswald was arrested at a local cinema on charges of murder of the President. He pleaded and publicly voiced his innocence and his only role of being a mere patsy, though he was believed to be a psychotic Marxist who was the perfect candidate for the assassin for the President. A few days later, Oswald was gunned down by Jack Ruby, who also was later believed to have association with clandestine, anti-Communist ope rations. Since the murder of Kennedy and the Warren Commissions investigation, many theories have developed pertaining to the murderer(s) and underlying conspiracies. Many subscribe to the Magic Bullet and single shooter theory, but evidence to vindicate this theory is very diminutive and incredulous. The Warren Commission blatantly omitted great details that could have led to theories other than the single-shooter theory that many pro-government individuals place their belief in. A few years after the assassination, New Orleans District Attorney, Jim Garrison, conducted an investigation in an attempt to both discard the bogus solution put out ...

Benefits of Activity Based Costing Essay Example for Free

Benefits of Activity Based Costing Essay In order to make a profit on production, the firm would have to charge a price that is greater than the cost of production. Generally, the cost of production is understood to be the cost of producing a good plus the cost of transportation to the consumer. In order to stay in business, and therefore, to avoid losses at all possible costs – the firm must cover all costs related to the production of the good and include all costs to deliver the same to the consumer at a price that is higher than the cost of production. The operating or overheard expenses of an enterprise are generated by its activities to perform its business and/or manufacturing processes successfully. As its name implies, activity based costing relates the costs facing the enterprise to its various activities. By so doing, this system of costing provides pretty accurate information about costs, allowing businesses to effectively manage their overhead expenses in order to increase their revenues (Cooper, 1988). It is but commonsensical that companies may work on cutting their costs once they know what is driving these costs. By improving their processes in order to cut costs, businesses may realize greater profits than before. What is more, by identifying high costing activities needed to produce certain goods or serve certain customers, companies may decide to focus instead on low costing products or customers by reducing their production of or service to high costing products or customers. In this way, they may shift their focus to products or customers that are more profitable to produce or to serve. Thus, management experts cite the following benefits of activity based costing as opposed to traditional methods of costing: Identifying the most and least profitable customers, products and channels. Determine the true contributors to— and detractors from—financial performance. Accurately predict costs, profits and resource requirements associated with changes in production volumes, organizational structure and resource costs. Easily identify the root causes of poor financial performance. Track costs of activities and work processes. Equip managers with cost intelligence to drive improvements. Facilitate better Marketing Mix. Enhance the bargaining power with the customer. Achieve better Positioning of products. (â€Å"Activity Based Costing,† 2008). Businesses that benefit the most from activity based costing are those with high manufacturing operating expenses or overhead costs. These costs may result from a diverse range or products, intensity of capital, or vertically integrated system of manufacturing. Activity based costing may help such businesses not only to understand but also to control their operating expenses so as to increase their revenues (O’Guin, 1991, p. 76). Organizations with large marketing, sales or distribution costs may also reap great benefits from activity based costing. As mentioned previously, this method of costing identifies those customers that are most profitable from those that are least profitable. This provides insight to management on how to improve operations. With activity based costing, such businesses may be able to answer questions such as: â€Å"What discounts are appropriate for large orders? What size accounts should salespersons no longer call on? How effective is advertising to different markets? † (O’Guin, p. 76). Firms that are experiencing sluggish or low profitability on increasing sales may be suffering from growth that is unmanaged. It may very well be that these businesses are selling products at losses to a number of customers. The accounting system of accurately measuring costs, that is, activity based costing, would allow these firms to determine which of their customers and products are generating revenues and which are not (O’Guin, p. 76). O’Guin describes another benefit of the activity based costing system thus: Even with a diverse product line or customer base and very high profitability, a company lacking an ABC system is surprisingly vulnerable. Product profitability probably varies widely across the company. Highly profitable products present an irresistible target to new market entrants. Management should know which products are reaping enormous margins, so they can erect barriers to entry. (p. 76). Also according to O’Guin, the activity based costing system provides not only strategic but also tactical benefits to businesses that implement it. Whereas benefits that are strategic in nature may be realized only once in a blue moon, for the simple reason that organizations cannot be expected to change their pricing, business operations, distribution or manufacturing processes each year – tactical benefits may be realized constantly. Indeed, activity based costing could help businesses not only with reduction of overhead costs, but also just-in-time support, improvement of quality, decisions about design, and investment in capital. Thus, businesses that implement the activity based costing system may improve their profitability on an ongoing basis (O’Guin, p. 76). In the twenty first century, companies that have a competitive edge are those that maintain flexibility, a trend that has been recognized as a critical factor for success since the 1990s. Life cycles of products have been shortened and focus on the customer has become increasingly important. As economies of scale virtually disappear, manufacturing plants that are successful are those that are able to quickly introduce innovative products and economically produce small quantities. Activity based costing system can help businesses tremendously to achieve these goals. What is more, this system of costing could assist businesses of the twenty first century to achieve their goal to increase employee motivation. With the activity based costing system in place, employees increase their understanding of business activities and therefore their involvement in business operations. So, for example, whenever they see a mound of papers they would see overhead costs, leading them to the following questions: Why do we have so many bills? Why are there so many process involved in our purchase orders (O’Guin, p. 76)? Thus, the activity based costing system encourages businesses to push their rates of cost drivers down. This helps in the reduction of time to setup, streamlines buying, in addition to time taken to development a product. When costs are attached to each of these processes or activities, management may not only measure but also plan improvement (O’Guin, p. 76). As mentioned before, some of these improvements may entail reducing production of goods or service to customers that cost more to produce or service than the others. Hence, the activity based costing system may also lead the business that implements it to improve upon its marketing mix or positioning of its products. If products and customers that cost more than the others are required by the company to produce or serve in the same quantity as before, however, activity based costing system helps the organization to improve its processes in order to decrease its costs without reducing the quantity to produce or serve. After all, it is only possible to improve inefficient processes. Because activity based costing allows the company to weigh the costs of activities against their benefits, firms that use it are in a great position to increase the efficiency of all of their processes so as to gain competitive advantages. References Activity Based Costing. (2008). Value Based Management. Retrieved Jan 27, 2009, from http://www. valuebasedmanagement. net/methods_abc. html. Cooper, R. (1988, Summer). The Rise of Activity-Based Costing – Part One: What is an Activity-Based Cost System? Journal of Cost Management, pp. 45-54. O’Guin, M. C. (1991). The Complete Guide to Activity-based Costing. Chicago, IL: CCH Tax and Accounting. Benefits of Activity Based Costing. (2016, Jul 29).

Biography of Joaquin Murieta Essay Example | Topics and Well Written Essays - 500 words

Biography of Joaquin Murieta - Essay Example Not much is mentioned about his upbringing. His history shifts to his marriage to Rosa Feliz of Vayoreca. Together with his wife and her three brothers they moved to California for the gold rush. He and his wife settled in Niles Canyon where he toiled as a vaquero and a mustang catcher. After this point the legend of Joaquin Murrieta begins controversy. The first legend depicts Joaquin Murrieta as a bandit while the other one makes him a hero (Ridge, John, 17). In the first legend, Joaquin Murrieta joins his brother-in -laws bandit (Burns, Noble, 11). The bandit kills and steals from white people. After the death of his brother-in-law, Joaquin takes over the bandit’s leadership. He continues to lead the men to crime, and specializes on killing and stealing from the Chinese people. Joaquin and his bandit do not have reservations on killing fellow Hispanics and countrymen. The state of California puts a bounty of 5000 dollars on his head due to the endless menace. After the shooting of General Joshua Bean, Joaquin and Reyes (also his brother-in-law) are implicated. Joaquin fled leaving Reyes to be punished by hanging due to the murder of bean. Overwhelming evidence pointed to Joaquin as the killer (Burns, Noble, 13). Hence a team commandeered by Harry Love was created to hunt him down. Harry Love captured and killed Joaquin. He cut off his head and preserved it in a bottle of alcohol. He later went round the mines to confirm his identity and assure the people that Joaquin would not harm them again. The term bandit is a widely applied in this version of the legend. Joaquin is referred to as a racist, outlaw, murderer, robber and gang leader. Law enforcement and afflicted individuals mainly applied this term. The appropriateness of the term varies depending on the validity of the information. It is hard too tell if the cruelty of Joaquin is exaggerated or not. However, in the context of law enforcers and victims of Joaquin, it is hard to find