Apple Inc: Analysis of Financial Statement Essay

I chose Apple for my course project mainly based on the fact that they release all their records to the public and they have excellent accounting practices. Their paper work is easy to read and follow and based on their records they have an endless amount of revenue in the billions. As we have discussed about Apple in class I was very intrigued how they looked in the books on a specific level of detail and this course project was the perfect way to take initiative to find out just how their numbers actually add up answering the following questions. 1. What amount of deferred tax assets or deferred tax liabilities are on the two most recent years on the balance sheet? What gives rise to these deferred taxes? What information is disclosed in the footnotes related to deferred taxes? Please define a deferred tax asset and deferred tax liability. At year end September 24 2011 the balance sheet shows following amount of deferred tax assets and liabilities: Deferred tax asset is arising due to deductible temporary differences, tax losses, and tax credits of $3.2Billion and deferred tax liabilities of $9.2Billion. Deferred revenue is recorded when the company receives payments of their products in advance or for the performance of services. It includes amount for unspecified and specified software upgrade rights and non-software services that are attached to the products of the company. It is disclosed in the footnotes that Deferred tax assets and liabilities shows the effects of tax losses, credits, and the future income tax effects of temporary differences between the consolidated financial statement carrying amounts of current assets and liabilities and their respective tax bases and are measured using en-acted tax rates that apply to their taxable income in the years in which these temporary differences are expected to be recovered or settled. Footnotes also states that company records a valuation allowance in order to reduce the def erred tax asset to the amount it thinks cannot be realized. Deferred tax asset: Deferred tax asset is defined as reduction in company’s future taxes as the company has already paid for these taxes in past. It is like a prepaid tax. It is used to reduce later period’s income taxes. Deferred tax liability: Deferred tax liability is defined as liability that the company owes but they don’t have to pay it in the current time but will be due in some future time. This often results due to difference in tax regulations and accounting practices. 2. What temporary and permanent differences does the company disclose in its footnotes? What are some other examples of temporary and permanent differences? Operating loss to carry forward /carry forward: The company had unrecognized tax benefits of 1.4 billion Guidelines for carry forwards and carrybacks: Tax law allows corporation to carry forward loss up to 20 years and they can carryback tax losses only up to 2 years. A carry forward can be used to reduce future income and in the end reducing future tax payments. 4. Does the company have a defined benefit or defined contribution plan? What are the key elements of the plan discussed in the footnotes? What amounts on the balance sheet relate to this plan? What are the differences between defined benefit and defined contribution plans? Employee contribution plan: The key element discuss in the footnotes is the rate to which the contribution is made and matching of contribution by company itself. The Company’s matching contributions to the Savings Plan were $90 million, $72 million and $59 million in 2011, 2010 and 2009, respectively. Difference between Benefit and contribution plan: In contribution the employer put certain fixed percentage of employees to the fund and invest it no loss or gain is recognized because its liability is of contributing that amount only. However in benefit plan the company promised to pay certain amount to employees due to which it has to recognize gain or losses and liability. 5. What are the earnings-per-share amounts disclosed on the income statement for the most recent year? What dilutive securities are discussed in the footnotes? Please identify and describe other examples of dilutive securities. How do these impact earnings per share? Diluted EPS: Effect on EPS of Dilutive: Dilutive EPS is calculated due to the Debt securities company issued to which company offers for conversion from debt security to Company shares. If converted, the denominator will increase and hence EPS will decrease. Other types of dilutive shares: The other types of diluted shares are warrants and share option. Bonus shares may also dilute EPS. 6. What kind of share-based compensation does the company have? What was the compensation expense for the two most recent years? What are the key elements of this plan discussed in the footnotes? Please identify and describe other types of share-based compensation. Share based Payments The Company has two kind of share based compensation one is that the company receives employees’ service in exchange of equity instrument, or of recognizing liabilities that are based on the fair value of the company stock or may be settled through issuance. The elements: The key element in the foot note is the difference between restricted stock Unit and stock option plan. In RSU’s the compensation cost is measured by closing fair value of stock at grant date. However in stock option the valuation at grant date is done through Black-Scholes-Merton (â€Å"BSM†) option-pricing model. Other types of compensation: The other types of compensation is that employees to whom compensation is paid is left with the choice whether to take cash settled i.e. by incurring liabilities or by equity settlements. 7. Does the company use the direct or indirect cash flow presentation method? What is the difference between these two methods? How does the cash flow statement agree to the other financial statements? APPLE INC. uses indirect method of cash flow. The main difference in direct and indirect method is of operating activities section. In direct method of cash flow there is a sum of all check and deposits in a particular category whereas in indirect method of cash flow we have to make adjustments in order to arrive at net cash flow from operating activities. Net cash balance calculated in the cash flow statement agrees with cash balance in the balance sheet. 8. What investing and financing activities does the company have? What are some other examples of investing and financing activities? Company has following investing activities: Purchases of marketable securities, Proceeds from maturities of marketable securities, Proceeds from sales of marketable securities, Payments made in connection with business acquisitions, net of cash acquired Payments for acquisition of property, plant and equipment and Payments for acquisition of intangible assets. Other examples of investing activities are purchase/sale of long term investments and purchase/sale of debt or equity securities of other companies. Financing activities of company: Proceeds from issuance of common stock, Excess tax benefits from equity awards and Taxes paid related to net share settlement of equity awards. Other examples of financing activities are sale of equity securities, issuance of bonds and notes, dividend paid and redeem long term debt. 9. What non-cash transactions does the company have on its cash flow statement? What are some other examples of non-cash transactions? Following are the non cash transactions of the company on its cash flow statement: $(000) Depreciation, amortization and accretion 1,814 Share-based compensation expense 1,168 Deferred income tax expense 2,868 Other non cash-transaction examples are provisions, unrealized foreign currency gains/losses and minority interests. Conclusion: This course project shows evidence in Apple’s strict guidelines and how they run their business. Comparing the numbers they have posted on their site I’m able to physically see how certain liabilities and Assets are moved and balanced in different quarters throughout the year. Seeing this also allows me to understand on how they operate in a bigger scale from a bird’s eye view. Since they are such a large company they do not hesitate to report all their taxes and pay the full amount without using shortcuts that most smaller companies are able to get away with. Based on the report from 2011 and 2010 Apple prioritizes their tax expenses with alacrity and with their triple checked system it truly leaves no room for error in their accounting department. By looking into their books, I can conclude that this company is in strong standing and that they will be around for a long time maybe for another 100 years. Most companies don’t have that kind of net value since they fall into category of accrued debt paying off an impossible bill of benefits to their employees. Works Cited: http://investor.apple.com/secfiling.cfm?filingID=1193125-11-282113&CIK=320193 http://investing.money.msn.com/investments/stock-balance-sheet?symbol=AAPL& http://finapps.forbes.com/finapps/jsp/finance/compinfo/IncomeStatement.jsp?tkr=aapl&period=qtr http://finapps.forbes.com/finapps/jsp/finance/compinfo/Ratios.jsp?tkr=aapl

Christian Attitudes to Infertility.

Christian attitudes to medical treatment for infertility * Childlessness is a major problem for some Christian couples who believe that if they cannot have a child, they are not able to fulfil God’s command to humans to be â€Å"fruitful and multiply† (Genesis 1:28) * Some may accept that it is God’s choice for them to not have children. * Some may find other ways to direct their parental skills such as school, charity or church work. * Some may choose to adopt children and therefore give unwanted or orphaned children a living home. * Some may choose to try to conceive a child through fertility treatment.Christians who are against fertility treatment * Christians are divided over the use if artificial methods to have children. Some Christians, such as Roman Catholics, are opposed to all fertility treatments because they believe. * God intended that children should be created through the natural act of sex between a husband and wife. * No one has a â€Å"rightâ⠂¬  to have children. God has a plan for everyone and if it is within his plan or a couple not to have a child, then people should respect that. * Masturbation is a sin and all treatments where fertilisation takes place outside the woman’s body involves masturbation by the male. â€Å"Technique which allow someone other that the husband and wife to be involved in the making of a child are very wrong. Techniques which separate sex from making of the baby are unacceptable† (Catechism of the Catholic Church) * Some Christians, including Catholics, are opposed to IVF because it involves the creation of several embryos. The embryos that are not used are destroyed and some are experimented on, which can be seen as violating the â€Å"sanctity of life† * Many Christians would object to treatments which use donated sperm or eggs because they believe this would be adultery. Most Christians do not agree with surrogacy because it involves a third person, which may cause c omplications for all involved. Christians who agree with fertility treatments * Few Christians would agree with all types of fertility treatments for the reasons mentioned above . * Many would accept them in cases where the sperm of the husband and the egg of the wife are used (in IVF or AIH) * God has given humans the capacity to create children in this way * It allows couples to experience the joy of having children * It is a way of loving your neighbour and follows the golden rule.

The importance of costs. (Need different writer for 534474.) Essay

The importance of costs. (Need different writer for 534474.) - Essay Example This paper seeks to discuss the importance of understanding ‘cost’ from the managers’ perspective. Introduction The managers are involved in decision making of various types in the business, and the understanding in the following lines facilitate easy grasp of the concept of costing in relation to business management. 1. Behavior of cost The cost could be classified basically into variable and fixed or direct and indirect. All variable costs directly involved in manufacturing of a product or rendering services include direct material, labor or overheads which are variable in nature in tune with the level of production. Whereas, the ‘indirect costs’ have a tendency to remain constant within a range and may be called as ‘capacity costs’. 2. The objective or the purpose for which the cost is being considered There are various decision making situations in a business which include pricing, make or buy, sub-contracting and capital investment a part from cost control, budgeting and variance analysis which are done on a regular basis. The analysis of data and application of the costing techniques vary according to the objective. The intervention of the manager for decision making purposes is involved mainly in the situations like pricing, make or buy, outsourcing, sub-contract and capital investment. ... In this paper, while discussing about the various methods, the influence of the variable and fixed costs in the decision making and the appropriate situations for using a particular method of costing is considered for better understanding. 4. Opportunity cost In the final count, the internal calculations need to pass the test of ‘Opportunity Cost’ because, any decision which is at least not compatible to the ‘opportunity cost’ may have to be discarded, because the opportunity cost it is not a simple calculation of future costs but, involves imputed costs. The opportunity cost means â€Å"The  cost of an alternative that must be forgone in order to pursue a certain action. Put another way, the benefits you could have received by taking an alternative action†. (Investopedia, 20110) Generally speaking, the managerial decision is not introvert in nature, but takes into account the economic justification considering the external environment and the margi nal efficiency of the capital needs to justify a proposal. For instance, if the opportunity cost of capital does not justify a management decision, it signifies that the opportunities elsewhere available would yield superior returns on the capital invested. Methods of costing and its relevance to decision making The method of costing to be adopted depends on the nature of manufacturing activity. However, the paper is not dealing with the methods per se, in relation to the procedural aspects related to Job Costing, Batch Costing or Process Costing, in line with the objective of the study. The analysis is rather with reference to managerial accounting perspective for the purpose of decision making. For instance, Rama Gopal, C. (2009, p. 473) states

Body Politics Coursework Example | Topics and Well Written Essays - 250 words

Body Politics - Coursework Example The mothers influence their daughters to begin thinking about how they could shape their bodies. According to the article, a section of mother complains about their body appearance in front of the children (Heidi). Notably, weight tops the list of the complaints. Heidi asserts that a huge percentage of women intend to lose. The women associate heavy weights to poor body shape. The article raises an interesting question whether the contemporary culture places emphasis on only women’s physical attributes and disregards the body shapes of men. The complaints about the body shape are prevalent in the society. Women seem to focus more on their appearance. Edlin and Eric contend that some women skip meals in order to attain the perceived right image (50). It appears that the world tends to promise girls and women that the societal judgment is based on their looks. The girls have learned to be self-critical, and will do everything to keep their image presentable (Heidi). The article connects well with the lecture for this week. Notably, the article shows that body image is a concern of one gender. The contemporary body fashion seems to be small-breasted, slimness, and narrow-hipped. Flabbiness is associated with poor body shape. The media have affected the women’s perception of their body configuration. In essence, the article has extended on what was covered in the lectures about the women’s preoccupation with their image. Heidi , Stevens. â€Å"When moms dis their own looks, their daughters are listening-too well†. Chicago Tribune 21 May 2014. Web. 6th Nov 2014

The Function of Seduction in Maupassants novels Bel-Ami, Pierre et Essay

The Function of Seduction in Maupassants novels Bel-Ami, Pierre et Jean and Une vie - Essay Example First, the male characters in Bel-Ami and Pierre et Jean use seduction appealing to women in order to be accepted by them because perhaps they do not accept themselves the way they are. George Duroy (Bel-Ami) seduces all the women in the novel because he does not have what Roy (Engendrement du Romanesque) calls the â€Å"ideal self†. It is this lack of self-confidence, the weakness of his ego, that pushes him to seduce. Duroy comes from a modest family which he wants to change by becoming wealthy. Second, male protagonists often use seduction to change their identity, to take one some other identity. . In Bel-Ami, Duroy is frustrated of being part of the lower social rank, so he always tries to dissimulate his poverty from others. For example, when Duroy invites Mme de Marelle to his place, he changes the decor of his â€Å"shabby apartment† in order to hide his poverty. Also, in order to hide his peasant background, Duroy â€Å"forgets† to invite his parents to his wedding with Madeleine Forestier. Similarly in ‘Une vie’, Julien de Lamare disconcerts us by his successive metamorphoses all along the novel. The narrator portrays Julien as a handsome man, a seductor and as someone full of disguise and dissimulation. In fact, we realize that Julien is just a fortune hunter who knows how to play his physical appeal for seducing. Once he marries Jeanne, he drops his mask and reveals his true personality. Third, men use seduction to reach wealth and power. Indeed, in Une Vie, Julien de Lamare comes from a ruined family and that had a great impact on him. Julien will do anything to seduce and marry a rich commoner (Jeanne) in order to regain legitimacy and the glamour of his name (Ball 56). In Bel-Ami, on Madeleine Forestier’s recommendations, Duroy seduces Mme de Marelle and then Mme Walter. One provides him with housing and money while the other makes him chief editor. After Mme de Marelle remark about Mme

Literary Analysis over the short story, The Ones Who Walk Away From Essay

Literary Analysis over the short story, The Ones Who Walk Away From Omelas - Essay Example The house does not have windows and is generally poorly ventilated. The incidence of the forsaken child in the Utopian City basically indicates a rotten foundation on, which the city rests upon. In addition, the author describes a scenario where the Omelas are informed that their success and general happiness can also be achieved by keeping the unfortunate child in a filthy and isolated room. Despite the fact that they are disgusted by this act, they later accept and their desire to achieve maximum happiness and success supersedes their humility towards the child. This is an incidence that symbolizes the selfishness of a Utopian Society; it symbolizes a scenario where the society is characterized by self-centered people who do not care about other people, rather focus on undertaking activities for their personal gains. Moreover, the writer goes further and indicates that indeed some of the residents of Omela were not pleased with suffering of the child and decided to leave the city never to come back. This is symbolism; it indicates a typical modern society where certain biased decisions are made by a few individuals to satisfy their personal interested, while less powerful people are compelled to adhere to the requirements of such decisions or forever never raise concerns. This is indicated by the elderly people who leave the city and never comes back. The residents of Omela are also not sure whether the child is human or not; some people claim that the child is sub-human and decide to refer to him/her as â€Å"it†. This is an indication that the society may be characterized by individuals who perceive other people as â€Å"less† humans can be subjected to torture as a symbol of sacrifice in order to benefit the society. The fact that some people may be perceived as sub-humans is a great symbol on how some people within the society feel more important than others and are

Developing people Essay Example | Topics and Well Written Essays - 2000 words

Developing people - Essay Example fferent types of apprenticeship and its contribution to the closing of the skills gap; and, (3) a business case for expanding the E-learning provision for other departments. Coaching is difficult to achieve or manage separately from learning and development programmes. Without a doubt, coaching is not only exercised for developing and enhancing human resources of an organisation; as a management field, it must be a building block of a skills range of a manager. Nevertheless, coaching can significantly contribute to the learning and development plan of an organisation. First and foremost, coaching can help people merge and use learning in reinforcing other types of training.1 Even in instances where coaching is carried out separately from learning and development activities, it is thus vital that its possible contribution is thoroughly assessed according to evolving training requirements and demands. For instance, this fact obliges the Team Coach to be active or engaged in coordinating with the training department management, not only when preparing for implementation at first, but regularly. Those in charge of the learning programme also have to completely understand the benefits that coaching could generate towards attaining certain goals established for their learning programmes and to understand the possibility of abandoning obligation for facets of human resource development when coaching could provide a better alternative to other choices. Coaching has become increasing popular recently. In the 2006 annual learning and development survey findings of the CIPD, 79% of companies that took part reported that they currently employ coaching.2 The survey further reveals that of the companies employing coaching, 80% claim that they aim to build a coaching system and 47% admitted that they are coaching line managers to work as coaches.3 Coaching, within the context of the Customer Support Centre at Birmingham, may be described as â€Å"the process of helping people

The history of computer hardware and software Essay

The history of computer hardware and software - Essay Example 9). This technology would later evolve to calculators and then primitive forms of computers. The first computer is believed to be the United States Army’s Ballistic Research Laboratory ENIAC, which was developed in 1946. This machine was extremely large and would evolve into more widely functional forms of computer technology, as vacuum tube machines gave way to transistor-based machines. Still, it wasn’t until the late 1970s and early 1980s that the modern computer emerged. The emergence of modern computer technology was allowed by a number of hardware developments. In these regards, â€Å"the development of integrated circuit technology, and the later development of microprocessors, allowed the previously bulky and cumbersome dimensions of computer technology to be streamlined and formed into the personal home computer† (Lavington, p. 98). In addition to these hardware components, the main historical shift between traditional computer technology and the modern computer has been identified as the ability of modern computers to be programmed. While this is a nebulous concept, the main understanding is that an individual is able to tell a modern computer to process a task and it will be able to carry out the command. Ultimately, these advancements in computer hardware technology have allowed the contemporary pervasive influence of computer technology. While the development of computer hardware is primarily essential to the evolution of computer technology, software developments have made significant contributions. Perhaps the first computer software program was proposed by philosopher Alan Turing. John Turkey first used the term ‘software’ itself in 1958. In terms of the actual development of computer software, the first emergence occurred in 1946 with the ENIAC Army computer. In terms of software development, two major contributors in the late 20th century were IBM and Bill Gates. The 1980s

Enterprises success Essay Example for Free

Enterprises success Essay

A Clockwork Orange †Literary Response Essay Example for Free

A Clockwork Orange – Literary Response Essay Nadine Gordimer, South African writer and Nobel Prize winner, said that penetrating fiction doesn’t give answers, it invites questions. This quote is accurately reflected in Anthony Burgess’ novel, A Clockwork Orange, in which many questions and moral values are explored. Burgess strongly believed that humans’ ability of choice is the only factor distinguishing us between animals or machines. The two most predominant recurring themes of and questions relating to the novel involve ‘good vs evil’, and ‘fate and free will’. The novel begins with the words: â€Å"what’s it going to be then, eh? †, through which Burgess poses a literal question that ultimately leads to choice, and is always asked before determining one’s fate. This question introduces all three parts of the novel, as well as the final chapter. The repetition emphasises the symmetrical and symbolic structure of the book. It also echoes one of the aforementioned explored themes: fate and free will. The novel concludes with Alex finally deciding ‘what it’s going to be’, by him consciously deciding to discard his previous violent and ‘evil’ habits. Society and religion recur frequently in A Clockwork Orange, and each hold similar views and opinions concerning choice and good vs. evil. In Part 1, Chapter 4, Alex wonders why ‘evil’ is analysed and goodness is not only universally strived for, but accepted as the norm: â€Å"They don’t go into the cause of goodness, so why of the other shop? Badness is of the self, the one, the you or me on our oddy knockies and that self is made by old Bog or God and is his great pride and radosty. But the not-self cannot have the bad, meaning they of the government and the judges and the schools cannot allow the bad because they cannot allow the self. † Here, Alex refers to society and authority as the ‘not-self’. He believes that people are born ‘evil’, and suggests that conditioning human-kind to be ‘good’ removes individualism. The passage concludes with Alex saying, â€Å"I do what I do because I like to do†, which is almost animalistic in the sense that his action depends solely on desire, impulse and instinct. In Part 2, Chapter 3, the questioning of fate and free will is asked yet again, from the perspective of Christianity. The chaplain refers to the Reclamation Treatment a physiologically imposed behavioural modification that would render the incapability of performing ‘evil deeds’ which Alex is to undergo. He asks Alex if God wants goodness or the choice of goodness. (â€Å"Is a man who chooses the bad perhaps in some way better than a man who has the good imposed upon him? It is interesting that the questioning of free will is articulated by the novel’s religious figure, and that this time, it does not come from Alex himself, but is rather asked of him. The chaplain wonders if good acts are morally valueless if performed without free will, and if forced benevolence is in fact more evil than sin itself. Although he rhetorically directs this to Alex, he is essentially asking the reader’s opinion, because it is indicated in previous chapters that Alex disagrees with the conditioning of ‘goodness’. The question is left open-ended and unresolved for the reader to interpret. Thus, rather than being didactic, ‘penetrating fiction’ does solicit more questions than it answers. It allows the reader to draw his or her own conclusions, rather than enforcing a particular point of view. In A Clockwork Orange, this is true in a number of ways (as demonstrated), but most powerfully in terms of the constantly revisited themes; good vs. evil, and fate and free will.

Neuropsychological and Neurobiological Ageing

Neuropsychological and Neurobiological Ageing By the year 2075, more than 50% of the European population will be aged 60 or more, and there will be a three-fold increase in individuals aged 80 or more, relative to the present day. It is important that our society prepares for this demographic change and endeavours to enable older adults to optimise their quality of life and autonomy for as long as possible. To the extent that age-related cognitive decline is one of the biggest threats to independent living and well-being for this cohort, the field of cognitive neuroscience is arguably the discipline with the most potential to help in this regard. Non-pathological ageing is accompanied by several cognitive and brain changes that are a product of the natural ageing process, one’s environment, and one’s ability to compensate for them. These changes become evident in multiple cognitive dimensions. On the one hand, older adults have improved regulation of emotion, better vocabulary, better culture-related knowledge, and have better life satisfaction, compared to younger adults. On the other, they have reduced acuity of the senses, they require more time to both process, and respond to, sensory information, and invariably, they undergo declines in a number of other important physical and cognitive capacities. As the deterioration of older adults’ cognitive capacities begins to occur, the ability to monitor and evaluate the success of their cognitive processes is of paramount importance for detecting errors, and calibrating their daily activities to suit their strengths and weaknesses. Yet, the extent to which these metacognitive monitoring processes are affected by the natural ageing process has rarely been considered in the literature. A wealth of evidence from research on clinical populations indicates that metacognitive capacities are highly susceptible to disruption in several diverse neurological conditions, particularly those with damage to right frontal regions. Considering there is m uch evidence to suggest that the frontal lobe is one of the brain regions that undergoes the most extensive age-related changes (Dempster, 1992; Mosocovitch Wincour, 1992; Raz, Gunning, Head et al., 1997; West, 1996), the question follows whether metacognitive capacities are also vulnerable to disruption due to the natural ageing process. The present chapter is organised in six main sections. In the proceeding section, an overview of different perspectives on ageing at the neuropsychological and neurobiological level is provided. The third section introduces the topic of metacognition and draws on the clinical literature surrounding anosognosia to highlight the importance of metacognitive abilities, how they are measured, and what is known about their neuropsychological and neuroanatomical bases. The fourth and fifth sections provide more focussed reviews of the cognitive neuroscience literature on performance monitoring and conscious error awareness, respectively, which in the context of this thesis, are hypothesised to be critical to the accuracy of many metacognitive abilities. The sixth and final section provides an overall summary and an outline of the objectives of this thesis. Age-Related Cognitive and Cerebral Decline A robust, and positive, finding to emerge from cognitive ageing research is that age-related losses are not necessarily seen across all cognitive functions. Patterns of relative preservation versus decline are usually particularly apparent for what are known as crystallized versus fluid intelligence domains (Horn Cattell, 1967). These two clusters of intellectual abilities have also been discussed in terms of the pragmatics and mechanics of cognition (Baltes, Lindenberger, Staudinger, 1998). The former constitutes a culture-related knowledge base that is accumulated through experience, whereas the latter constitutes content-free information processing that relies on fundamental biological processes, and therefore mainly on the integrity of the central nervous system. Both cross-sectional (Lindenberger Baltes, 1995) and longitudinal studies (Schaie 1996; 2005) have indicated that processes in the fluid intelligence domain begin to decline from middle adulthood on, whereas capacitie s in the crystallized domain improve from childhood right through to adulthood and then either remain stable or continue to improve until very late in life. As such many authors have described cognitive ageing as a multi-dimensional and multi-directional process.   Perspectives on cognitive ageing at the behavioural level Many theories have been proposed to explain age-related declines and individual differences in cognitive functioning. Given that it is not within the objectives of this thesis to test any particular theory of cognitive ageing, this section provides a brief overview, as opposed to a comprehensive review, of the main perspectives on cognitive ageing at the behavioural level. This section is then followed by an overview of literature on cognitive ageing at the neurobiological level. The cognitive control hypothesis Common to many of the processes that witness age-related declines is a reliance on cognitive control. Cognitive control is critical to a range of higher order processes that allow for the regulation of sensory information and behaviour in accordance with one’s goals. These processes include monitoring, sequencing, initiation of action, inhibiting pre-potent responses, formulating goals, focusing attention and generating response alternatives (Fuster, 2000; Miller, 2000; Miller Cohen, 2000). These higher order control processes are also frequently referred to as executive functions (Baddeley, 1986; Norman Shallice, 1986; Shallice, 1998), and are predominantly mediated by the frontal lobes. Age-related differences are consistently observed on tasks that place high demands on cognitive control, including working memory (Borella, Ghisletta, de Ribaupierre, 2011; Hasher Zacks, 1988; Salthouse, 1994), attention (McAvinue; McDowd, 1986; Milham, Erickson, Banich et al., 2002; Hawk ins, Kramer, Capaldi, 1992; West, 2004), multi-tasking (Clapp, Rubens, Sabharwal Gazzaley, 2011; Jimura Braver, 2010), as well as episodic and source memory (Craik, Morris, Morris, Loewen, 1990). In contrast, older adults’ performance on measures of non-declarative or implicit memory, which are believed to rely on more automatic and less control demanding processes, has been found to be largely age invariant (Bergerbest, Gabrieli, Whitfield-Gabrieli et al., 2009; Fleischman Gabrieli, 1998; Light Singh, 1987; La Voie Light, 1994). Such observations have prompted many authors to propose that age-related cognitive decline may arise from impaired or inefficient deployment of cognitive control processes due to age-related degeneration of frontal lobe structures (Braver Barch, 2002; Crawford, Bryan, Luscez, Obonsawin, Stewart, 2000; Glisky, 2007; Greenwood, 2000; West, 2000; Rodriguez-Aranda Sundet, 2006). This general idea has been variously termed the â€Å"cognitive c ontrol hypothesis† (West, 1996; 2000; Gallo, Bell, Beier, Schacter, 2006; Koutstaal, 2006) â€Å"frontal lobe hypothesis† (West, 2000), â€Å"frontal ageing hypothesis† (Greenwood, 2000), â€Å"executive decline hypothesis† (Crawford et al., 2000), and â€Å"frontal hypothesis† (Rodrà ­guez-Aranda Sundet, 2006). In support of this idea  executive functions have been found to mediate the relationship between age and general cognitive capacities (Salthouse, Atkinson, Berish, 2003) and have explained age-related differences in learning and memory (Brooks, Kempe, Sionova, 2006; Crawford et al., 2000). Furthermore, when young and older adults’ performance on putative tests of frontal, temporal, and parietal functions were compared, the strongest correlation to emerge was between age and frontal measures, with advancing age being predictive of decreasing performance on frontal lobe measures (Mittenberg, Seidenberg, O’Leary, Digioulo, 1989). The processing-speed hypothesis Salthouse (1996) has argued that age-related deficits in controlled processing are secondary to a generalised reduction in the processing speed of underlying cognitive operations. Behavioural slowing has long been considered a primary concomitant of the ageing process. Christensen Kumar (2003) have suggested that processing speed peaks in the early 20s and then declines by approximately 20% by the age of 40, and by up to 40-60% by the age of 80. Age-related declines in processing speed have been attributed to a general slowing of information processing (Birren Fisher, 1995) or increased neural noise (Welford, 1965) within the central nervous system with advancing age. In support of the processing-speed theory it has been observed that age differences on several capacities in the fluid domain, such as abstract reasoning, working memory, and problem solving were attenuated after statistically controlling for processing speed (Bors Farrin, 1995; Salthouse, 1996; Salthouse Babcock, 1 991; Zimprich Martin, 2002). Speed of processing was also found to be the main predictor of age-related changes in memory and spatial ability (Finkel McGue, 1993). The inhibitory deficit hypothesis Hasher and Zacks (1988) advanced that a selective deficit in inhibitory control processes may constitute a global cognitive ageing phenomenon. More specifically, this theory assumes that in order for goals to be fulfilled effectively, automated responses to non-goal relevant information need to be suppressed. However, age-related reductions in inhibitory control enable non-goal relevant information to vie for attentional resources, which results in greater distractibility, slowed and error-prone behaviour, and greater forgetting rates (Lustig, Hasher Zacks, 2007; Hasher Zacks, 1998). Age-related declines in inhibitory control and increased susceptibility to distractors have been found to explain a considerable proportion of age-related variance in working memory capacity (Hasher, Zacks, May, 1999). In a more recent study, both processing speed and inhibition were identified as independent mediators of age differences in working memory capacity (Borella, Ghisletta, de Ribaupierre, 2011). Dedifferentiation and cognitive permeation Many studies have reported that the statistical correspondence between sensory and sensorimotor abilities such as vision, hearing, balance, and gait, and intellectual abilities in both fluid and the crystallized domain is significantly greater in older adults than in young adults (e.g. Baltes Mayer, 1999). Moreover, it has been found that for older adults sensory functioning is a stronger predictor of capacities in the fluid domain than a comprehensive set of sociobiographic factors (Baltes Lindenberger, 1997). This apparent loss of domain specificity with increasing age has been termed â€Å"dedifferentiation.† A number of authors have proposed that this apparent dedifferentiation of functions may be attributable to sensory and sensorimotor functions placing greater demands on attentional control resources. This has become known as the cognitive permeation hypothesis (e.g. Lindenberger, Marsiske, Baltes, 2000; Schà ¤fer, Huxhold, Lindenberger, 2006). According to this hypothesis, resource overlap and competition amongst domains increases with advancing age, and compensation in the form of resource allocation trade-offs become more frequent (Li Lindernberger, 2002; Schà ¤fer et al., 2006). In accord with this, Li et al. (Li, Lindenberger, Freund Baltes, 2001) have shown that balance during walking was preserved at the expense of performance of a simultaneously executed cognitive task. Such findings suggest that age-related declines in cognitive domains could be attributable to increased allocation of attentional resources to processes that were previously automated. Cognitive Reserve Another important conceptual framework labelled ‘cognitive reserve,’ concerns how older adults may be able to draw on a pool of accumulated resources to maintain cognitive function. The notion of cognitive reserve emerged from recurrent observations that levels of cognitive impairment did not always manifest to the extent that would be expected from a given brain pathology (Stern, 2002). For instance, Katzman et al. (Katzman, Terry, DeTeresa et al., 1998) have reported that older adults can be cognitively intact up until they die, but exhibit advanced AD-related cerebral pathology at post-mortem. Such discrepancies have also been observed in a range of other conditions including stroke (Ojala-Oksala, Jokinen, Kopsi et al., 2012) and traumatic brain injury (TBI; Kesler, Adams, Blasey, Bigler, 2003). This apparent elevation of threshold for cognitive impairment appears to be promoted by factors such as high levels of education, occupational complexity, and participation in cognitively stimulating leisure activities (Mortimer, 1997). It has been proposed that cognitive reserve may mediate individual differences in non-pathological cognitive ageing by fostering more efficient utilisation of brain networks or an enhanced ability to recruit alternate networks (Stern, 2002). Summary The natural ageing process is associated with myriad cognitive changes. Some of the most pronounced and consistently reported are on tasks that challenge cognitive control processes and working memory, or that require long term working memory (Hedden Gabrieli, 2004; Piguet Corkin, 2007). Several hypotheses about cognitive ageing at the behavioural level have been advanced, and each hypothesis described above continues to feature prominently in recent literature. However, it is difficult to arbitrate between these theories in the absence of neural evidence. The next sub-section will outline how the increasing availability of neuroimaging technologies has provided important new insights into the relationship between age-related changes in brain structure and function, and concomitant changes in cognitive abilities. Perspectives on cognitive ageing at the neurobiological level In the same way that ageing does not have an equal impact on all cognitive domains, ageing does not result in a general deterioration of the brain. Rather, the ageing brain is characterised by a ‘patchwork pattern of differential declines and relative preservation,’ not only at the structural level, but also at the functional level (Raz, 2000). Structural changes Grey matter integrity Magnetic resonance imaging (MRI) based studies consistently show a global age-related reduction in grey matter volumes, but considerable regional differences exist in terms of the magnitude and relative rate of change. In a longitudinal study, which spanned five years, Raz et al. (Raz, Lindenberger, Rodrigue et al., 2005) found a significant negative association between age and volume in the lateral prefrontal cortex, the orbitofrontal cortex, the cerebellum, the caudate and the hippocampus. These associations were found to be stronger  after five years for the prefrontal regions, the cerebellum, the caudate and the hippocampus, indicating age-related accelerations in the shrinkage of these regions. Conversely, volumes in areas such as the primary visual cortex, the fusiform cortex and the inferior parietal lobes were not significantly associated with age, and there was no change in these associations over the course of five years. Several other studies using a variety of methods h ave reported similar findings, and in particular, an ever-growing literature documents the most dramatic age-related grey matter

Who am I? :: Education Society Essays

Who am I? (1) Throughout the semester in English composition II, the class was asked to explore the question, â€Å"Who am I?† and try to seek an answer. The reading assignments that were given to us this semester permitted you to ask ourselves the question, â€Å"Who am I?. In the plays, poems, short stories, and novella that we read the characters in them faced some type of conflict. In the play A Doll’s House, by Henrik Ibsen, in the poem â€Å" To His Coy Mistress†, by Andrew Marvell, in the short story â€Å" A Devoted Friendâ€Å", by Oscar Wilde, and in the novella Metamorphosis , by Franz Kafka, the conflict that they all portrayed was appearance/reality. The short story and novella exposed the conflict slight differently than the other pieces of work. The conflict appearance/reality is vital in determining who you are as a person/individual. Sometimes individuals do not express his/her true self to other individuals. Sometimes society does not see us for our true selves. The self perceived I is the image/way you see yourself. The I is who you truly are as a person. The other perceived me is the image/way others, meaning society, sees you. It is the image you want them to see of you. When the I is unequal to the me then there is conflict. (2) An illustration of appearance/reality where the individual (s) do not show others/society who he/she really is as a person is found in the play and in the poem. In the play, A Doll’s House, by Henrik Ibsen the characters are portrayed as being very secretive and deceitful. All of the characters including Nora, Torvald, Dr. Rank, Krogstad, and Mrs. Linde, were all keeping something isolated from everyone. Sometimes people do not portray who they truly are as a person and others help us show who our true selves really are. Henrik Ibsen in this play shows his readers how lies and deception can revolutionize an individual’s life. This is clearly an example of appearance/reality where an individual does not show others/society who they really are as a person. In the play, Nora does not let known of what kind of person she really is.

Observing a Child at Elementary School Recess Essay -- Observational S

A Child at Elementary School Recess This observation is of a 10 year old male child during his lunch recess at an elementary school located in the South Bay area. The student participates in a day treatment program for children with emotional/social difficulties. The length of this observation was approximately forty five minutes. For the purpose of confidentiality this student will be referred to as John. In the first section of this observational analysis a brief description of the program which John participates in will be given. This will be followed by an analysis of John's activities during the observation. Observation The day treatment program John participates in is located on the campus of a public elementary school, and is supported by a local private mental health agency. In general, children referred to this program experience some form of emotional and/or social deficit. In addition to John, there are nine other students enrolled within the program at present. John currently attends a mainstreaming class three times per week, where he has developed several friendships with his peers. This observation began as the students in the day treatment program were let out for recess following lunch. After leaving the class John ran to the designated play area with another student. The designated play area of the playground where the students of this program are restricted to consists of a "jungle bar" set ; This play structure consists of "monkey bars" with tall vertical poles for sliding down attached at each end, three parallel bars of varying height, and horizontal bars constructed in a ladder fashion for climbing on. Additionally, the designated area includes a tether ball court, and a balancing beam constructed in a "Z" shape. The staff has restricted the students of the program to this area due to these childrens' limited abilities to demonstrate social skills, and in order to better supervise the group during recess activities. However, other children at the school are not restricted from this area and interact freely with the children from the program. After John had arrived at the play area he immediately jumped onto the parallel bars and began to swing back and forth, and launched himself into the air landing awkwardly almost falling down. John preceded to jump up onto the "monkey bars." John climbed abo... ...g with a group of peers on the basketball court can be viewed through the behavioral paradigm of social learning theory. It could be argued that John (being somewhat socially handicapped) viewed the staff in a social context with other children. Furthermore, John observed this social contact as possibly beneficial to him (e.g., a chance to make friends outside of the program). The staff acted as a model of those behaviors appropriate to the situation (i.e., cooperation, helpful, outgoing, etc.), and John molded those behaviors once he was involved with the group. And again, depending on the value John might place on such interactions, this might potentially motivate similar social behavior in the future. In conclusion, it would appear from this brief observation that John is approximately at a normal developmental level according to Erikson. John seems to be attempting to gain mastery of those skills which he has difficulties with (i.e., social interactions and motor skills).To aid him, John is using the staff as a model to determine the appropriate skills needed to meet his goals, and is using external cues such as the staffs praises as a guide of his abilities.

DNA Profiling Techniques in Forensic Science Essay

Abstract Since 1985, DNA profiling in forensic science has become very important in this virtual era of technology and in the world of science that solves both major and minor crimes. Small traces of DNA are considered in all circumstances from how the DNA was collected to fully obtaining the profile in its significant form. Traces of sweat, blood and semen are the most common type’s evidence found at crime scenes. There are several different methods for creating a DNA profile such as STR (Short Tandem Repeat), PCR (Polymerase Chain Reaction), Y chromosome analysis, Restriction Fragment Length Polymorphism (RFLP) and Mitochondrial DNA (MtDNA) analysis. All these types of methods are able to extract DNA from a chosen sample taken from a crime scene. DNA profiling is the information of how a sample is processed and analysed and a DNA profile must be created by collecting and analysing VNTR’s (Variable Number Tandem Repeats), these are unique sequences on the loci which is an area on chromosomes. Most DNA sequences in different people look too similar to tell apart whereas VNTR result in bands that are unique enough for identification of individuals. Introduction DNA (deoxyribonucleic acid) is the hereditary material in almost all living organisms. In 1953 researchers J. Watson and F. Crick saw the structure of DNA. DNA consists of two long strands that are built up chain like, each consisting four nucleotide subunits, attached to a sugar phosphate backbone. Adenine (A), guanine (G), cytosine (C) and thymine (T) are bases that are arranged pairwise in the middle of the DNA stand. The nucleotides are covalently linked together, from which the bases A and T, G and C bind by a hydrogen bond (Bray et al 2010: 173). Figure 1 shows the order of the bases, which determine the biological information available for building, and maintaining an organism, the sugar phosphate group molecules form the vertical side piece and the base pairs form a ring shape to create a spiral called a double helix. The two backbone chains run in opposite directions, this is specific for base to base bonding which allows this genetic information contained in DNA to be copied accurately from one generation of cells to the next. Figure 1 – DNA By Jaspreet (Bray et al 2012) There are 23 pairs of chromosomes in humans inherited from our parents, with each parent contributing one half of each pair. Chromosomes are made up of DNA, 22 pairs are autosomes and the last pair is a sex chromosome fig 2 shows this. Autosomes are chromosomes that are not sex chromosomes; they are individual which means that each person has a DNA profile as unique as a fingerprint. No two DNA profiles or fingerprints can be the same due to the combination of marker sizes found in each person makes up his/her unique genetic profile. When determining the relationship between two individuals, their genetic profiles are compared to see if they share the same inheritance patterns at a conclusive rate. Chromosomes are located in the nucleus of each cell and consist of long DNA strands where they are tightly packed and coiled around specific proteins called histones, which are looped and fixed to specific regions of the chromosome. There are 5 different kinds of histones (H1, H2A H2B, H3 and H4); they all bind to DNA to form chromatin in the nucleus during cell division where the chromatin condenses into visible structures that are the chromosomes itself. The DNA wrapped around each histone core is 200bp (base pair) long. Histones can be purified from DNA as H2A and H2B stick together as do H3 and H4 therefore making 8 proteins in each histone core with DNA wrapped is called a nucleosome which is 10nm (nano meter) fibre thickness, H1 is not part of the histone core as it binds to the nucleosome to give an even more structure to the chromatin and waits for the next interaction to take place. Fig 2 – 23 pairs of Chromosomes DNA is specific to its kind where identical twins are formed when a fertilised egg splits into two and develop into a full embryo. Identical twins will have the same genes making them alike in everything controlled by the genes itself. Although they have different phenotypes the DNA itself is expressed in different ways too. If identical twins are raised in different environments and stimuli they can develop some changes such as a genotype for a particular weight and height but this can only happen if they have enough food or a genotype for a potential IQ but again this will rely on the education and the right kind of stimulus received for that individual. Variation within humans result in the genes inherited from your parents and the environment you live in. (David Wright, 2000: 162) Main Body The techniques for identification of DNA profiling only need just a small amount of DNA but in some methods a larger amount is needed. DNA profiling is carried out when human biological fluid or human tissue is found at crime scenes and is used for evidence to link or exclude a possible suspect from the scene. DNA profiling can only be used if there is enough DNA within the sample taken and is only useful for comparing the samples. Samples taken can be compared to a national database of DNA profiling where there are over 700,000 samples in the UK national database alone. When there is a match, the two samples may have originated from the same person but before DNA can be profiled, it must be extracted from the sample in any of the following analysis depending on what the sample is and how much of it you have. One of the first techniques that were adapted for forensic DNA profiling was Restriction Fragment Length Polymorphism (RFLP) where this kind of analysis determines variation in the length of a single DNA fragment. If two samples originate from different sources, RFLP can differentiate them using fewer loci than other systems. RFLP can determine whether a single sample contains DNA from more than one person but this can only happen if there is a large amount of greater quality DNA, this technique is stated to be ‘laborious and difficult to automate’ (Rudin and Inman. 2002: 41) (2). Fig 3 shows the RFLP process. Fig 3 – RFLP by Jaspreet (Botstein 2012) Polymerase Chain Reaction (PCR) is a process where a specific region of DNA is replicated over and over again to make copies of a particular sequence. Fig 4 shows the process which involves the heating and cooling of samples in a thermal cycle pattern of three steps denaturation, annealing and elongation. The strands get separated and bind to primers (fig 5), which are pieces of DNA so that they attach to the DNA at each end of the region for it to be copied. PCR is very sensitive and effective in many ways in the use of forensic science. PCR only needs a small amount of blood compared to RFLP needs about a quarter. Fig 4 – PCR by Jaspreet (Prof Santiago 2012) The primers used in PCR define the region of the genome that will be analysed. Primers are short pieces of DNA that anneal to the template molecule at either end of the specific region Fig 5 illustrates this. For a forensic PCR analysis the primers must bind to the regions of the DNA sequence to effectively amplify the human DNA while at the same time taking precautions not binding DNA to any other species. (Goodwin et al, 2007) Fig 5 – Primers binding to the DNA strand which is known as the annealing stage. By Jaspreet (Davidson 2012) Short Tandem Repeat (STR) technology is a forensic analysis that evaluates specific regions, loci that are found on a DNA strand. STR is when the repeat units are shorter and each loci can be used simultaneously of two to six bases long. STR regions are analysed for forensic testing between one DNA profiles to another. The purpose of having a core set of STR loci (13 set loci) is to ensure that all forensic laboratories can get the DNA from databases and share valuable forensic information. STR’s does have some limitations on sensitivity where it will work on degraded DNA samples such as damaged body tissue or bone destroyed by fire but sometimes there just isn’t enough sample to be tested giving no results at all for example aged bone. To test even smaller sample of DNA currently mtDNA is the choice of technique. (Gill et al, 2001) Mitochondria produce 90% of a cell’s energy, and contain their own genomes in the form of a double-stranded circular molecule known as mitochondrial DNA (mtDNA). MtDNA is important for finding missing person’s investigations, mass disasters, and other forensic investigations. MtDNA is valuable for determining DNA recovered from damaged, degraded, or very small biological samples that techniques such as STR cannot extract with small amounts of DNA. MtDNA is a small circular genome located in the mitochondria, which are located outside of a cell’s nucleus. Fig 6 illustrates this. There are two properties of mtDNA: high copy number and maternal inheritance. Samples such as hair, bone and teeth can be used to examine common ancestry between individuals. Maternal inheritance such as grandmother, mother and daughter all have statistically the same mtDNA sequence within them as they have been passed on from generation to generation. This can help to find unidentified remains for analysis and comparison of the mtDNA profile to any maternal relative. High copy number is valuable for when the amount of material within the cell is very small for analysis. (Goodwin et al, 2007) Fig 6 – MtDNA by Jaspreet (Ferullo 2012) Y-chromosome analysis targets only the male population of biological samples as they are passed down from father to son unchanged, except when mutations occur. They can also be used to trace family members amongst males only. A reference Y-chromosome profile has to be compared with an unknown sample match for significance, to confirm that the match actually exists. The Y chromosome DNA testing is important in situations where a small amount of male DNA may be recovered in the presence of excess female DNA, such as in sexual assault evidence. Y chromosome analysis can also benefit missing person’s investigations as it extends the range of potential reference samples. Since fathers pass their Y chromosome onto their sons unchanged all males in a paternal lineage will possess a common Y chromosome haplotype. Conclusion DNA profiling technology is constantly evolving where techniques such as PCR, STR and mtDNA and new loci are being discovered and are being used widely around the world to solve crimes globally. From research and experience we know that the technique RFLP requires too much DNA for the process to take place, it also takes longer too this is the reason why forensic scientist do not use this anymore. However, PCR can be used to amplify very small amounts of DNA, usually in 2-3 hours, to the levels required for RFLP analysis. Therefore, more samples can be analyzed in a shorter time. The ability to analyse such small amounts of samples of evidence taken from crime scenes increases the automation and promises faster and more effective results for forensic evidence in court. DNA degradation can be easily identified on an electropherogram where the process can reduce the height of some alleles, making them too low to be recognised from the data. When there are too many samples of DNA degraded it is classed as no results being obtained and can complicate the interpretation of the samples if two or more are similar to each other. Degradation is more likely to occur during the technique of STR as the amplification of specific regions on the DNA strand will not be successful. References Books 1. John M. Butler, 2005, Forensic DNA Typing – Biology, Technology and Genetics of STR Marker. Elsevier Academic Press (USA). 2nd Edition, page 42 and 63. 2. Norah Rudin and Keith Inman, An introduction to Forensic Analysis, 2nd Edition, CRC Press LLC 2002, page 41, 58 3. Alberts Bray et al, 2010, Essential Cell Biology. Garland Science, Taylor & Francis Group LLC. 3rd Edition, page 173 4. William Goodwin et al, 2007. An Introduction to Forensic Genetics. John Wiley & Sons Ltd. Page 41, 71, 127-132 5. David Wright, 2000. Human Physiology and Health. Heinemann Educational Publishers. Page 22, 162. Websites 6. http://www.nij.gov/topics/forensics/evidence/dna/basics/analyzing.htm#mitochondrial – accessed 21st November 2012 at 11.30am 7. http://www.iitk.ac.in/infocell/Archive/dirnov3/science.html – accessed November 20th, 2012 8. Ferullo, Daniel. 7.342 Powerhouse Rules: The Role of Mitochondria in Human Diseases,Spring 2011. (Massachusetts Institute of Technology: MIT OpenCourseWare), http://ocw.mit.edu (Accessed 29 Nov, 2012). License: Creative Commons BY-NC-SA Journals 9. Gill, P., Sparkes, R. and Tully, G. (2001). DNA Profiling in Forensic Science. John Wiley & Sons Ltd. (1), 1-6. (http://onlinelibrary.wiley.com/doi/10.1038/npg.els.0001001/pdf) – accessed 19th November 2012 10. Renata Jacewicz, Krzysztof Lewandowski, Joanna Rupa-Matysek, Maciej Jedrzejczyk, Mieczysław Komarnicki and Jarosław Berent. 2012. Genetic investigation of biological materials from patients after stem cell transplantation based on autosomal as well as Y-chromosomal markers. Int J Legel Med. (1), 1-4. 11. Andreas Meyerhans, Jean-Pierre Vartanian and Simon Wain-Hobson. (1991). Strand Specific PCR amplification of Low Copy Number DNA. Nucleic Acids Research. 20 (3), 521-523.

American History X vs. Malcolm X

The movies American History X and Malcolm X both tackle critical social issues evident in the past as well as in the present. These issues revolve around race and culture, which is well related to issues like freedom, individuality, discrimination, and social acceptance. In both the films, these issues were not really highlighted at the very beginning. Both Malcolm X and American History X showed a socially negative start, like the involvement of Edward Norton in a White supremacist group, or Denzel Washington’s portrayal of Malcolm X’s criminal past.But despite this, the film rebounded on the positive light through the realizations of the main characters at some points in the film. These realizations or moments of truth were life changing experiences for Edward Norton and Denzel Washington, as they portray the turning points in the life of the characters that they play in their respective movies. In American History X, Edward Norton’s moments of truth occurred t o him when he was sent to prison, after murdering a black man who tried to rob him. At first, the murder wasn’t really a big deal to him, since his principles dictate that it was the right thing to do.As a white supremacist, he sees himself as a better person than the person he killed, and that his deed was that of good will. He was even grinning when he was arrested (Kaye). When he was sent to prison, he realized that life was not only black and white. He was able to see the wrongs of what he thought was right, and because of that, he slowly distanced himself from the brotherhood and the beliefs that he catered for a long time. He began associating with people from other races, though it was hard for him, as he had to suffer the harsh ways of the people he turned away from.Despite all these, he became a changed man, and eventually desired to live a better life with his brother. On the other hand, Denzel Washington had his moments of truth in the film Malcolm X, in the same m anner as that of Norton in American History X. During his youth, Denzel Washington lived a life of crime in the streets. He was a member of gangs which had dealings with illegal activities. He was arrested for robbery at one time, and was then sent to prison (Lee). It was the life in prison that changed him personally.He met a man who introduced him to the Nation of Islam, and also motivated him to move away from a life of vices and crime. He stopped drinking and smoking, and eventually succumb to the Islamic ways that was introduced to him. After prison, he continued to live a clean life, and opted to influence others of his newfound strength. He also realized that race should not be an issue in society. Both the films realized the truth through their experiences. It was not only based on the words or the influences of others, but also on the accompanying actions that they experienced.The lives they lived previously were not good at all, but it served as a comparison for them when they decided to live away from hatred and discrimination (Cyrus and Fiske-Rusciano). It was their experiences and acquaintances in prison that made them realize the truth about their lives. They shunned away discrimination, dominance, and hatred, and embraced a life of acceptance and freedom, despite the dire consequences that they faced at the end of the movie. The truth that they found proved to be very ironic in the end of the films.In American History X, Norton’s brother was shot dead by a black gang member. On the other hand, Malcolm X was assassinated before giving a speech for the masses. Despite these, the truth that they found was not at all fragile. If they decide to revert back to their old selves and exact revenge on those who did them wrong, the cycle of hatred would just continue. Norton realized this in a hard hitting manner. He had killed somebody before, now it is returned to him when his brother was killed. Malcolm X led a criminal life in his youth, and in the end, he was assassinated.The truth that they found was cemented by these events. There is a need for a social acceptance in order to stop the cycle of hatred and violence. This is the truth. Edward Norton and Denzel Washington learned this truth the hard way. Works Cited Cyrus, Virginia, and Roberta Fiske-Rusciano. Experiencing Race, Class, and Gender in the United States. Third Edition ed: McGraw-Hill Humanities/Social Sciences/Languages, 2000. American History X. 1998. John Morrissey, October 23. Malcolm X. 1992. Preston L. Holmes, et al. , November 18.

Chemistry and Anatomy Essay

My life began as a simple and talented student in Geneva. My father was Alphonse Frankenstein, who was a wealthy, rich and benevolent man. I was the first son of my father, Alphonse Frankenstein. My mother Caroline visited a beautiful orphan girl, Elizabeth Lavenza, fair-haired girl. She was adopted by my family and was my cousin. I had two brothers who were very lovely and they loved me and Elizabeth a lot. My best friend was Henry Clerval, who was a considerate man. I became a student of Chemistry and Anatomy in the quest to determine what gives life. I was a young man who led a happy and peaceful life, but the events happened after, made a great change to my living. The world according to me was a secret of research, creation and experimenting. I learnt the theories of electricity and galvanization. I also initiated a theory of how to create human life using the principles of electricity. I became devoted to the human creation and the spark of life that I had abandoned earlier. I asked my University for specimens to make my creation. I figured out what gives life.  Ã¢â‚¬Å"I have begged my University for specimens. They say I’ve had all their best material for years, and produced nothing to show for it.† I feel that I have begged my University for some specimens to make my creation, but they refused to afford me the specimens because they say that they have given all the best pieces of specimens to me for creating nothing. Finally, I got the body parts from the graveyard. Then I went out without my meals to buy some chemicals. I took the body parts from the corpses. I stored my chemicals and specimens in the dissecting room so that it would be safe. I constructed a giant man, 8 feet tall, with super human strength and endurance from harvested body parts that I took from the corpses. I worked secretly without rest for almost a year. I can tell you that I was a bit disappointed with my creation. My perfect creation was a frightening disaster. My creation was a result of horror.  Ã¢â‚¬Å"No, this isn’t what I wanted. Oh, dear god, what have I done?†Ã‚  I was not at all happy with my monstrous creation. So, I rejected, abandoned and left him away. I was also scared, frightened and afraid of him. I also avoided my scientific studies because it remained me about the disastrous experiment. I wanted him to help and like mankind. This was not what I expected. I wanted my creation to be helpful rather than being a nuisance. My excitement soon changed when my creature came into life. My lovely, little brother William was murdered by my creation, the monster. Elizabeth cried a lot and I was not able to convince her. She also told me that my five- year-old brother, William and she went for a walk. She also told me that she saw William disappear. She was searching for him all over. I examined what had happened and found out that it was the monster, who was responsible for the murder of my brother. I was very angry with the behaviour of my creation. I created him to help human life and not to destroy them. He came to my room. I was very angry at him and wanted to destroy him. He told me to control my temper and he asked me to listen to him. He told me that the only person to be kind to him was Agathe, a young blind lady. The other villagers chased him away through their dogs. He also told me that his intention towards William was not to kill him. Then he explained to me about what had happened. He told me, â€Å"I put my hands to his mouth to silence him, because I was afraid.†Ã‚  The monster asked William to play with him for a while. But William shouted and refused to play with him. So, he just kept his hands in William’s mouth to silence him and request him to play with him. He also convinced me by telling the truth, but I am very sad that my brother is being murdered by my creation.  I was asked by the monster to make a bride to the monster. I agreed to him because as a creator, I should have to fulfill the wishes of my creation. He said to me that,  Ã¢â‚¬Å"I am alone and miserable; man will not associate with me; but one as deformed and horrible as myself would not deny herself to me. My companion must be of the same species and have the same defects. This being you must create.† He conveyed me his feelings of how it was to be alone without a companion or a comrade. He also gave me two years time to make a complete creation. He also told me that he would not trouble me in the time in between. I repulsed myself to make a bride for the monster. I wanted to finish the bride before marrying Elizabeth. I was also worried that the monster may harm my family. I still found it difficult to make the second monster. I made it because he told me that he wanted to love. I also made it, but this creation was spoilt by the monster, himself. The thing where he went wrong was, giving wrong wire connections to the creation and made it destroy. I explained to him that,  Ã¢â‚¬Å"She’ll never live now! Monster, what have you done?†Ã‚  He thought that he knew to make his own creation. He acted over- smart by giving the wrong wire connections and destroying his bride by himself. I beautifully laid out the bride in white colour clothes, to symbolize that she was going to get married. There is no use for him to commit the murders of Elizabeth and Clerval, by knowing that was his fault. I was really angry when he killed my brother, William. Then, he explained to me about what had happened. He told me that,  Ã¢â‚¬Å"I put my hands to his mouth to silence him, because I was afraid.†Ã‚  It was my fault to create him and abandon him. Since I have created him I lost my Elizabeth, Clerval and my dear brother William. I got the feelings of how it was to face death. If I think of him, my first thoughts were, why did I create him? I found it like a battle of â€Å"Evil vs. Good†.

Roles of the Artist: Maya Lin

Artist: Maya Line There are one out of four roles that every artist could play and the one that I believe Maya Line plays is â€Å"Artists make a visual record of the people, places, and events of their time and place†. I believe that this is how I have see her portrayed in this film because all of the landmarks and monuments that she had made were all so great due to the personal factor of having the historical names and times written on them.One of the greatest accomplishments/landmarks she has made was the titian veterans memorial. She made it so simplistic yet powerful due to the great way she personalized it. She made it more personal by having all the full names written out chronologically by the year they were killed. This gave the families and the veterans more peace since everyone was recognized for what they have accomplished by serving our country. One more really great monument she had created was her civil rights memorial.That memorial showed all of the history an d moments that happened through the times of the civil rights movement and she also add it a platform where she was able to put water . The reason behind this was that she wanted people to be able to touch it and feel such a connection with It especially when the water started moving direction due to the touches it was getting. Maya Line was an artist/ architect that always wanted all of her work to have some sort of significance or personality.She Is an artist that makes a visual record of Important or significant events and adds a touch or such simplicity to where people could easily feel a connection to her work. She was not so appreciated when her design for the eternal memorial was chosen but when It was really put up everyone realized that the simplicity and chronological order Is what made people so emotionally connected / honored by It. These are the reasons why I believe that she Is an artist that makes visual records or times, places, and events of their time and place.One this I notices was such a big thing that was Inspiring a lot of the art she made was water. I believe she said It had a timelessness about It that made It so continuous and light I do believe the personal touch she adds to each piece of art she creates which to me makes her a better artist. By Jasmine 2 that she wanted people to be able to touch it and feel such a connection with it of significance or personality.She is an artist that makes a visual record of important veterans memorial was chosen but when it was really put up everyone realized that the simplicity and chronological order is what made people so emotionally connected / honored by it. These are the reasons why I believe that she is an artist this I notices was such a big thing that was inspiring a lot of the art she made was water. I believe she said it had a timelessness about it that made it so continuous

Charge of the Light Brigade Essay Example for Free (#3)

Charge of the Light Brigade Essay How far do Sources 1 and 2 challenge the impression of the Charge of the Light Brigade given in Source 3? The Charge of the Light Brigade was started by an order given by Lord Raglan to charge. It last half an hour and 113 men were killed. Source 3 is a ‘recalling’ of the brutality of the Charge of the Light Brigade. It shows the perspective of someone watching the battle rather than taking part so is therefore limited. Although, it is still useful as is written by a witness who saw it happen at the time of the event. There are various features of source 1 and 2 that challenge source 3’s impression of the Charge of the Light Brigade. For example, source 1 portrays the appearance of only Russian soldiers and of the English look triumphant. Whereas source 3 states ‘our men tried to drag their mangled bodies’ giving the impression that many were badly injured. Source 2 challenges source 3 by saying ‘right thro’ the line they broke’ this gives the impression the English troops managed to get onto Russian ground and shows them as more successful than stated in source. In addition source 2 agrees with source 1 in this sense as can be seen in the picture, the English soldiers have reached the Russians and the Russians are made to look weak. Source 2 however is limited as is written as a poem, so may be dramatized to add effect and make to it more interesting to read. Also the information included in the poem was written on the Isle of Weight after hearing Russell’s report so is very limited. Despite the various things that challenge source 3 in source 2 and 1 there are also many things that agree with it. When looking at the cartoon in source 1 it appears to disagree with source 3, however looking at the provenance may change this opinion. It was published in the magazine ‘Punch’ which was a teasing and dramatizing newspaper. It was also only one month after the Charge of the Light Brigade and everyone knew how badly the English had performed. It appears to pick fun at Lord Cardigan and blame him for the loss that day. Source 3 and 2 also agree that a lot of men were badly injured or killed that day. This is seen when source 2 states ‘Then they rode back, but not not this six hundred’ the emphasis on the not shows that nowhere near six hundred of them rode back. In source 3 this is shown when Sergeant-Major Timothy Gowing states ‘but few escaped. ’ Source 2 agrees with source 3 when it states the soldiers were ‘shatter’d and sunder’d. ’ This coincides with the image of the soldiers having to ‘drag their mangled bodies’ the word drag shows exhaustion and that they used every last bit of energy to try and escape the battle field. In conclusion, source 1 and 2 mainly agree with the image of the Charge of the Light Brigade portrayed in source 3. Source 1 is making fun of Lord Cardigan and how terribly wrong the whole situation went so is a lot less serious than the other 2 sources. They all however give the image of the battle being a bloody, ‘brutal’ one in which many lives were lost. Source 3 was written 41 years after this shows the charge still has an impact years later and people still do not know the full truth. Charge of the Light Brigade. (2018, Oct 13).

Eating Disorders for High School Students Essay

Eating Disorders for High School Students - Essay Example Sometimes individuals with anorexia work out excessively or purge by the use of diuretics, laxatives, or vomiting to avoid adding weight (Swain, 2006). Bulimia is also an eating disorder in which people of near-normal or normal weight engage in periodic binge-eating, which is instantly preceded by feelings of depression and guilt. Actions are then taken to eliminate the calories, for instance laxative use, self-induced vomiting, excessive dieting, or fasting (Kinoy, 2001). A recent study by the National Mental Health Institute exposed that roughly 15% of teenagers in high school take part in these disordered eating behaviors. Bulimia, anorexia and other eating disorders are crucial health worries. Some of the medical effects of eating disorders consist of infertility, osteoporosis, hypokalemia, acute electrolyte disturbances and renal failure (Stewart, 2010). Anxiety, depression, impaired relationships, repeated self harm and restrictions on social functioning are a few of the psycho logical effects that can occur in people who have constant eating disorders. Maybe the most worrying truth about eating disorders is that they are the most lethal of all psychopathologies. Nearly 20% of individuals with an eating disorder die from their physiological sequelae (Alfano, Hodges & Saxon, 2010). This paper will research on the causes of eating disorders for high school students and how they can be mitigated. Literature Review Turning to food as a way of dealing with low self-esteem is a key psychological factor in the growth of an eating disorder (Alfano, Hodges & Saxon, 2010). If a young person feels powerless, he or she can focus on... The research will explore teachers and adolescents in rural, high schools, in relation to their knowledge and prevalence of eating disordered behavior. The research focuses on prevention efforts in educational environs and clarifies that prevention of eating disorders is best tackled by creating a positive and supportive school surrounding. Recommendations for further research and study are discussed in the paper. This essay approves that In high school, students may have immense pressure to be slim or super muscular so as to be accepted by their peers. Some might also want to attract potential romantic partners. Other writers also support this. Such scenarios have appeared all over especially in California and Texas. The two are considered as one of the most fitness, diet and weight-crazed states in the United States. In these living conditions, other teenagers are encircled by unhelpful â€Å"body talks† all the time, in the playing ground, in the dorm rooms and dining halls. Students cannot escape these comments. The comments can make crucial teenagers go crazy. They will start worrying about their own weight and make them feel awkward about their own body, even though they have never worried about their bodies before. This report makes a conclusion that there might be limitations to this research such as financial constraints and not all students wanting to take part in the survey. However, the findings contribute extensively to information regarding rural teenagers eating disordered behaviors and attitudes, and also rural educators level of preparedness and knowledge.

OLINE SECURITY Essay Example | Topics and Well Written Essays - 2500 words

OLINE SECURITY - Essay Example High intensity of network attacks has pushed organizations to invest in more secure systems that can resist external attacks and limit access of organization resources. However, cybercriminals use a broad range of techniques to attack networks including use of Trojan programs, fishing mails, and indirect attacks. Although various approaches to guarantee online security are available, there is evidence that cybercrime is still a challenge that information systems have to address. A close analysis of the problem of cybercrime shows that the problem has become severe and needs immediate remedy. For instance, in the UK, the banking sector loses approximately  £1 billion to cybercrime and customer trust is at stake in this sector (Barclays, 2013). The banking sector is a major contributor to the economy of the country contributing about 8% of the UK Gross Domestic Product, but now falls under great threat from cybercriminals. According to United States Department of Crime and Justice, (2013) about 5 million Americans are hacked every year and their identity information is used and at least $50 million dollars is lost to cyber-criminals. In China, Anderson reports that in China, over 700,000 web users fall victim of cybercrime every without their knowledge and over $874 million is lost to fraudsters. Despite the imperative efforts that have been engaged to tackle the problem, cybercrime continues to be a big problem in many countries. The 2013 cybercrime report presented by Sophos new cyber threats have brought new trends in online business. This report indicates that Blackhole is a new malware that has heightened the problem of cybercrime. Surprisingly, US host over 30% of the Blackhole sites while China hosts over 5% of these sites. These trends indicate that there is a need for stricter policies to curb cybercrime in the business market. Hackers are people who exploit weaknesses within computer

Theories of Electricity and Magnetism Essay Example | Topics and Well Written Essays - 1250 words

Theories of Electricity and Magnetism - Essay Example It is possible to transform an electric field into a magnetic field and vice versa. This essay will therefore analyze the properties of electricity and magnetism and their relationship with respective theories. Magnetism There are three basic properties of magnetism. These properties are the basic behaviors of magnets and they define laws that govern magnetism. The first property of magnetism is the bipolar property. According to this property, a magnet has two unlike poles. It is also impossible to separate the two poles of a magnet or to create a monopole magnet. This indicates that whenever a magnet is split into two pieces, two unlike poles always result creating two independent and complete magnets. The second property of magnetism is the attraction of unlike poles and repulsion of like poles. This significant property forms the basis of most theories that governs magnetism. The third property of magnetism is the existence of a magnetic field or the region around the magnet with in which the effects of a magnet are experienced (David 109). A magnet has a strong field around its poles and its strength varies inversely with the distance from the magnet. Theories of magnetism are based on the three properties and they explain why magnets behave the way they do. Magnetic theories are also used to predict occurrences that cannot be verified physically as the three properties. The first significant theory of magnetism is the Weber’s theory of magnetism. According to this theory, the magnetic property of a magnet is based on the magnetic property of each individual molecule. Weber hypothesized that each molecule behaves like a tiny magnet that has the bipolar property discussed above. According to Weber’s theory, the difference between a magnet and non-magnet results from the magnetic field of each molecular magnet. During the magnetization process, the molecules of a piece of material are aligned in one direction with all their south poles and north poles facing in a similar direction. In an un-magnetized material opposite poles of each individual molecule are oriented in a similar direction resulting in cancellation of the magnetic force. Such a material will have zero resultant force (David 119). This theory is closely related to the bipolar property of a magnet. According to the theory, the two poles of each magnet results from the fundamental molecular magnet that forms the magnet under consideration. The inability to create a monopole magnet also has its basis on the existence of bipolar molecules. Each split or separation of a magnet results into two independent magnets with independent south poles and north poles. This is because the splitting of a magnet does not affect the direction of the magnetic force of each individual molar magnet. Finally, the theory supports the field property of magnets. This is because the magnetic field around each magnet results from the cumulative field of each individual molecule. The sec ond significant theory of magnetism is the domain theory. This theory is based on the orbiting or spinning of electrons around the nucleus. The spinning of electrons creates both an electric and magnetic field around the electron. When most of the electrons within an atom spin in a similar direction, a magnetic field results around the atom. Magnetism results from the resultant effects of such electrons. On the other hand, the atoms of a non-magnetized mater

Turning point jerusalem Essay Example | Topics and Well Written Essays - 750 words

Turning point jerusalem - Essay Example By being in several distinct spots in the holy city, Jennings managed to present certain essential facts through stories that relate and strive to identify similarities of contexts among the Jews, Christians, and Muslims. With this approach, the viewer feels the significant connection among these three religions despite opposing beliefs especially as the anchor included Abraham's story in association to the Jews and Muslims alike. Indeed, he placed adequate amount of relevance for each view based on the impact created by Jerusalem's history among Judaism, Christianity, and Islam. There seems a point where the three major religions attempted to converge and reconcile each others' differences in a common setting only to discover further conflicts emerging so they had rather settled with the authentic set foundations. (b) In general, do you think the video has a biased outlook against certain group? If yes, explain such specific reported stories, if not, explain why. In my opinion, whil e Peter Jennings aimed to examine the roots of complications between the Arabs and the Israelis in the holy land, he traveled to regions in Jerusalem where remarkable accounts of battles or conquests preserve their essence. With an objective purpose, he used these findings to help the audience establish their rationalization of the events and judgment that necessarily should rely upon factual basis. Very delicately, he demonstrated the skill in uncovering archeological pieces and sites of evidences in an expository and impartial manner. As such, the anchor directed viewers to concrete examples, both past and modern, by walking the path which Jesus took prior to crucifixion in his time, witnessing a scene of Jewish protest within a Muslim community, as well as visiting a specific place where about six communities of Christians contended among themselves with the Church of the Holy Sepulchre as the subject of their raging. It only exhibits how people signify values behind religious pr inciples by communicating this concern through the type and degree of action, besides traditional practices, they acquire or get into as they express respect or reverence in bold and sometimes violent means. Whether they have by far progressed or drastically changed in other ways on coping with modernization and advanced demands of the culture out of the original conflicts may be reflected on the current state of affairs. Without having to manifest in the video his conviction or where his faith mostly lies, P. Jennings demonstrated an unbiased reality of what had actually taken place through the course of encompassing times and it truly mattered that as an audience, I caught a glimpse of the life in the special land considered as the holiest of cities. I can also figure that it is inevitable to compare religious groups and evaluate which stands in harmony or profound agreement with and thus must be favorably responded to by humanity. Likewise, the reporter displayed a sense of appre ciation for each small or big group of Jews, Muslims, and Christians who occur to understand the precious value of their faith and existence. I recall a portion of the report in which an ancestral quest by Jewish couple inspired them to diligently work by tedious exploration research within the excavation formed underneath their residence. Similarly, a Palestinian family who are all Christians in commemoration of the Easter is quite

How does New Mexico's (Albuquerque and Santa Fe) media (newspapers) Essay

How does New Mexico's (Albuquerque and Santa Fe) media (newspapers) portray issues of drought and water allocation in the state o Geography of Albuquerque and Santa Fe - Essay Example The Albuquerque MSA population includes the city of Rio Rancho, one of the fastest growing cities in the United States, a hub for many master-planned communities which are expected to draw future businesses and residents to the area. According to the United States Census Bureau, Albuquerque has a total area of 181.3 square miles (469.6km). 180.6 square miles (467.8km) of it is land and 0.6 square miles (1.6km) of it (0.35%) is water. The metro area has over 1,000 square miles developed. Albuquerque lies within the northern, upper edges of the Chihuahuan Desert ecoregion, based on long-term patterns of climate, associations of plants and wildlife, and landforms, including drainage patterns. Located in central New Mexico, the city also has noticeable influences from the adjacent Colorado Plateau Semi-Desert, Arizona-New Mexico Mountains, and Southwest Plateaus and Plains Steppe ecoregions, depending on where one is located. Its main geographic connection lies with southern New Mexico, while culturally, Albuquerque is a crossroads of most of New Mexico."(Albuquerque, 2007) Wikipedia goes on to further detail the geography of the region as follows: "Albuquerque has one of the highest elevations of any major city in the United States, though the effects of this are greatly tempered by its southwesterly continental position. The elevation of the city ranges from 4,900 feet (1,490m) above sea level near the Rio Grande (in the Valley) to over 6,400 feet (1,950m) in the foothill areas of the Northeast Heights. At the airport, the elevation is 5,352 feet (1,631m) above sea level. The Rio Grande is classified, like the Nile, as an 'exotic' river because it flows through a desert. The New Mexico portion of the Rio Grande lies within the Rio Grande Rift Valley, bordered by a system of faults, including those that lifted up the adjacent Sandia and Manzano Mountains, while lowering the area where the life-sustaining Rio Grande now flows".( Albuquerque,2007) Santa Fe is located within the same region .Santa Fe is situated in the northern part of the Rio Grande Valley which essentially falls at the southern edge of the Rocky Mountains. It enjoys an area of 37.33 square miles and is situated at an elevation of 7,000 feet above sea level. The city is located in the foothills of the Sangre de Cristo mountain range, and has a dense pine forest on the outskirts which can be reckoned as near to the city. Mountain terrains enforce a kind of semi arid continental climate in Santa Fe and due to this climate the city has moderate summers and winters. In general the humidity is experienced at low levels and the bright sun shine is present almost 300 days per year. However Santa Fe receives very good snowfall and the annual average is clocked at 32 inches with deeper snows remaining fast at higher altitudes during the winter. General Climate of Albuquerque and Santa Fe Albuquerque and Santa Fe represent arid to semi arid kind of climate .Wikipedia describes the climate of Albuquerque as follows: "Albuquerque's climate is usually sunny and dry, with low relative humidity. Brilliant sunshine defines the region, averaging more than 300 days a year; periods of variably mid and

Presentation Assignment Example | Topics and Well Written Essays - 1000 words

Presentation - Assignment Example Such individuals must therefore develop numerous yet effective public relation strategies in order to interact with their publics and succeed in influencing their viewpoints. Individuals in the limelight carry out public relations strategically depending on their demands. While some may maintain a positive relationship with the public at all the time, the occurrence of crises often expedite the need for effective public relation plans in order to counter the negative effects of such crises. In such cases, the individuals contract public relation agencies who in turn develop effective public relation messages and communicate them effectively thereby earning them the desired viewpoints. Public relations campaigns target specific audiences for particular durations. Within such periods, the agencies must develop effective messages and assess the effectiveness of the campaigns at the end of the period. This way, the agency decides on the future action depending on the public’s mindset. Effective public relations campaigns result in the desired public view about the individuals. Robert Bruce Ford, commonly known as Rob Ford is an iconic Canadian politician and the current mayor of Toronto. Rob Ford has been a politician for more than three decades serving a two terms tenure in the council before being elected to the mayor’s position. As Such, Rob Ford is a public figure who requires a likable public image in order to achieve widespread acceptance since such enhances the success of the mayor. Despite such, the mayor’s political career has had numerous work elated and personal controversies some of which threatened his political career. The latest of such scandals was the drugs and substance abuse charges in 2013. Rob denied all the allegations but after extensive investigation into the allegations, the police discovered videos of

Review of Financial Statements Paper Essay Example | Topics and Well Written Essays - 500 words

Review of Financial Statements Paper - Essay Example Under both systems financial statements of both entities play an important role. Balance Sheet is a statement of affairs of the company on a particular date that provides in details the sources of funds for the company and how those sources have applied for by the company. This in fact is an overall financial summary of the company as on a date. The depiction of sources of funds provides an idea as to how the company has mobilized funds in order to meet its objectives. Basically, funds can be organized through two sources, namely investments by the company’s shareholders and/ or through borrowings by the company. Investments by shareholders is the capital of the owners invested into the company, and held by the shareholders in the shape of shares of a specific value into the total capital of the company, which may be equity or preferential. The distinction of equity and preferential capital has to do with allotment of certain priority rights relating to payment of dividend and repayment of capital invested into such shares at the time of liquidation of the company. Further, a balance sheet describes borrowings as secured and unsecured. Repayment of secured borrowings is insured on the security of certain specific assets; whereas unsecured borrowings’ rights of repayment emerge only after the satisfaction of se cured loans, and out of left over assets of the company. Balance sheet further describes how funds of the companies have been applied on a particular date on different assets and miscellaneous expenditures that include expenditures deferred over a period of some fiscal periods. Assets may be fixed or current. Fixed assets are expenditures made by the company that provide benefits to the company over useful life of the assets. That is why only a portion of fixed assets expenditure, called depreciation, is