What is the point of Classifying accounting system Essay

What is the point of Classifying accounting system - Essay Example The classification also helps us to understand why some national systems dominate over others (Jeno, 2010). In addition, classification is important because it aids the policymakers to assess the prospects and the challenges associated with international harmonization (Nobes, 2011). Due to classification policymakers at the national level become better placed to make a prediction of likely problems, as well as identifying solutions given the knowledge of experience in other countries. Third world nations that wish to adopt appropriate accounting systems used by other countries may do so with the help of classification. What is more, accounting classification is important for accountants and auditors who operate internationally. There are two major qualities of a good classification system in accounting, namely mutually exclusive and collectively exhaustive (Flynn, 2005). By mutually exclusive it implies that a good classification system necessitates that all the items that are being classified should be able to fit into only one category. For instance, the classification of items into a group by the use of an alphabetical system will possess the quality of being mutually exclusive. A name cannot start with more than a single alphabet letter, and thus, it can either be classified as either A, B or C and so on. In accounting mutual exclusiveness becomes problematic when trying to sort items (McNair, Olds & Milam, 2013). For instance, classifying a large supply of papers purchased is difficult in the sense that it can either be grouped as an expense or an asset. Furthermore, if the accounting system tries to place similar items into categories, it can be classified as stationery or under a particular title. T hus, most accounting classification systems do not have the aspect of being mutually exclusive, and the decision is based on judgement and experience has to be always considered. A collectively exhaustive

Asthma Research Paper Example | Topics and Well Written Essays - 1000 words

Asthma - Research Paper Example An individual finds it extremely strenuous to take air in and out of the lungs during an asthma attack. This is because the inner layer of the tubes conveying air between the throat and lungs become swollen to some extent closing the airway (5). There is also increased secretion of mucus, which further serves to narrow the airway. The inflamed airway is sensitive to a number of substances, which causes asthmatic patients to be extremely allergic to various substances. The precise cause of asthma is unknown; however, researchers believe that there is an interaction of some genetic and environmental factors, which bring about asthma. This usually happens during the early stages of development. Statistics show that about 23 million Americans have asthma, 7 million of them being under the age of eighteen years (Murphy 7). The genetic and environmental factors that cause asthma include atopy, childhood respiratory infections, contact with airborne allergens, having asthmatic parents, and contact with some viral illnesses during infancy or early childhood as the immune system is developing (What Is Asthma? - NHLBI, NIH). Atopy is the hereditary propensity of developing asthma. The Hygiene Hypothesis tries to explain the causes of asthma by suggesting that reduced exposure to various childhood ailments due to the highly hygienic Western lifestyle affects children’s immune systems, making them more prone to atopy and asthma. There is no known cure for asthma and the ailment can erupt at any time despite the patient feeling fine. It is, therefore, imperative to treat symptoms as soon as one notices them to prevent the progression of a mild attack into a strong attack. Consequently, one needs to know asthma symptoms to recognize them. The most common signs of asthma are wheezing, coughing, shortness of breath, and chest tightness (What Is Asthma? - NHLBI, NIH). However, possessing these signs does not always mean that a person has asthma. Hence, a person displayin g these symptoms needs to see a doctor for proper diagnosis using the lung function test and a physical examination. Many things set off or aggravate asthma conditions including allergens derived from dust, mold, pollen, animal fur, and cockroaches. Cigarette smoke, dust, and sprays also contain irritants that can spark asthma attacks. Viral infections of the upper respiratory tract, for example, colds, some medications (nonsteroidal anti-inflammatory drugs and nonselective beta-blockers), and sulfites present in foodstuffs and beverages also trigger asthma attacks (What Is Asthma? - NHLBI, NIH). Vigorous physical activity such as exercises may also worsen the symptoms of asthma. Other health conditions e.g. â€Å"a runny nose, sinus infections, reflux disease, psychological stress, and sleep apnea† make the management of asthma more challenging and ought to be treated, as well (What Is Asthma? - NHLBI, NIH). The identification of asthma relies on medical and family histories , test results, and a physical examination. The establishment of medical and family histories involves determining the frequency and severity of asthma symptoms. It is also imperative to determine the exact periods of the attacks, for example, certain times of the day or seasons of the year. Physical examination involves the doctor looking out for asthma signs such as â€Å"wheezing, a runny nose, swollen nasal passages and allergic skin conditions such as eczema†

Multiculturalism in Canada

Multiculturalism in Canada Multiculturalism in Canada Multiculturalism is the acceptance or promotion of multiple racial and ethnic cultures, for practical reasons and/or for the sake of diversity and applied to the demographic make-up of a specific place. Today, most of the twentieth century racial and ethnic minority relations, in Canada, have been shaped by a clash between the liberal idea of equal citizenship and conservative racial thinking. Official policies in Canada have stressed the need to assimilate racial and ethnic minorities into an all-embracing mainstream culture. In 1971, the government of Canada announced its policy of multiculturalism. The policy not only recognized the reality of pluralism in Canada, but also seemed to reverse the earlier attempt to assimilate immigrants. It challenged all Canadians to accept cultural pluralism, while encouraging them to participate fully and equally in Canadian society. They supported that a new model of citizen participation in the larger society be adopted base on pluralism of rac ial and ethnic groups that were part of the Canadian family. They offered a blueprint for a Canadian identity based on public acceptance of difference and support of cultural pluralism. Therefore, the role of racial and ethnic groups is really important in Canadian multicultural society because this multicultural diversity is a result of centuries of immigration. National disasters, military action, and political repression have always produced large-scale movements of population as displaced groups seek new homes. Those displaced for military or political reasons have often wanted a right to refuge under a state that will protect them or guarantee their fundamental rights. In the first half of the twentieth century, a large numbers of refugees fled from Nazi Germany, Palestine, and the Soviet bloc, and in 1951 a legal definition of refugee was established under the Geneva Convention. It is from the second half of the twentieth century, however, that international conflict and tension created ever greater numbers of refugees seeking shelter in a more secure home. This has been divan, in large part, by the ethnic basis of much military and political conflict, which has meant that whole populations have been forced to find a save home. In addition, the diverse population is now one of the unique features of Canadian society. In the 1991 survey has shown that more than 30% of Canadians were an origin other than British or French. But that percentage is most heavily concentrated in Ontario and western Canada , but rural areas, small towns like Quebec and Atlantic are home to fewer foreign-born people than is the rest of Canada. In rural Quebec, for example, the vast majority of the population was not only born in Canada but so were their parents, grandparents and great grandparents. By contrast, approximately 90% of foreign-born Canadians live in Canadas 15 largest cities. But, here again, the distribution of foreign-born is uneven. Some provinces, like Quebec (outside Montreal), have relatively fewer foreign born. On the other hand, 30% of all Vancouver residents and 38% of all Toronto residents (more than a million people in Toronto alone) were born outside Canada. Therefore, accordingly, to the researches, Toronto and Vancouver may have the most cultural, racial and ethnical minorities in Canada. But they do not stand al one. The cultural mix in other Canadian cities may be different, but pluralism is a fact of Canadian society. Official policy in Canada focuses the need to assimilate racial minorities into an all-embracing mainstream culture. The implementation of this policy has shown that these liberal assumptions have not gone unchallenged. In fact, from the 1960s, state policies in Canada became more restrictive in relation to immigration, as racial thinking became a more marked feature of official thinking. Some of Canadians do not supported multiculturalism. For example, in English-speaking areas, some people worried that multiculturalism would divide Canadians rather than unite them. Others in Quebec protested that multiculturalism was designed to undermine Quebec nationalism, but many other Canadians, supported the policy, and they saw it as recognition of a pluralism that was a fact of Canadian life. The multiculturalism policy has to relate to visible minorities, so these new communities are less worried about understanding of their values in Canada because they look to the multiculturalism policy as aid in the elimination of discrimination for equal access to jobs, housing and education. In 1981, federal multiculturalism officials established a unit devoted to race relations in Canada. Later this unit expanded to make race relations as a primary focus of the multicultural policy. Today, most provinces and many municipalities have followed this procedure and mainly focus on education, policing, social services and protection of human rights within their areas of jurisdiction. Finally, most federal multicultural programs stress on institutional change, race relations and citizen integration and participation. Multiculturalism means the diversity of the racial and cultural mix, the need for tolerance and accepting one another as fellow Canadians. By globalization and the ever-increasing movement of people from one country to another, the challenge of appreciating and accommodating cultural differences has become a universal experience, so the government policy would be sensitive to the needs of both long-time residents and the newly arrived with the greatest success. Canadas future depends on the commitments of all its citizens to a unified Canadian identity. Therefore, multiculturalism in Canada become a significant issue and it has a deep root in the society. Reference Luchtenberg, Sigrid. and McLelland, Nicola. 1998. Journal of Intercultural Studies. Vol. 19, p187, 20p www.hrw.org / refugees Richard, T. Schaefer. And Bonnie, Haaland. 2009. Sociology. Third Canadian Edition

Effects of divorce :: essays research papers

Each year, over 1 million American children suffer the divorce of their parents; moreover, half of the children born this year to parents who are married will see their parents divorce before they turn 18. Mounting evidence in social science journals demonstrates that the devastating physical, emotional, and financial effects that divorce is having on these children will last well into adulthood and affect future generations. Among these broad and damaging effects are the following: †¢ Children whose parents have divorced are increasingly the victims of abuse. They exhibit more health, behavioral, and emotional problems, are involved more frequently in crime and drug abuse, and have higher rates of suicide. †¢ Children of divorced parents perform more poorly in reading, spelling, and math. They also are more likely to repeat a grade and to have higher drop-out rates and lower rates of college graduation. †¢ Families with children that were not poor before the divorce see their income drop as much as 50 percent. Almost 50 percent of the parents with children that are going through a divorce move into poverty after the divorce. †¢ Religious worship, which has been linked to better health, longer marriages, and better family life, drops after the parents divorce. The divorce of parents, even if it is amicable, tears apart the fundamental unit of American society. Today, according to the Federal Reserve Board's 1995 Survey of Consumer Finance, only 42 percent of children aged 14 to 18 live in a "first marriage" family--an intact two-parent married family. It should be no surprise to find that divorce is having such profound effects on society. Restoring the importance of marriage to society and the welfare of children will require politicians and civic leaders to make this one of their most important tasks. It also will require a modest commitment of resources to pro-marriage programs. Fiscal conservatives should realize that federal and state governments spend $150 billion per year to subsidize and sustain single-parent families.

Multimodal Discourse Analysis of Two English Learning Visual Advertisements Essay

It was not until the advent of â€Å"new media age†, which by definition involves prevailing digital-mediated communication modes and substantial usage of multiple semiotic resources combined in the realization of discourses, did the mainstream preference of monomodality unprecedentedly challenged (Kress & Van Leeuwen, 2001). Language, as one of the semiotic resources, is by no means the only carrier to realize discourses. Diversity should be acknowledged in the current age when visual, audio and other kinds of semiotic resources are convenient and efficient in delivering the abstract discourses concept into expressions (Kress, 2003). The present study will base its analysis primarily on the multimodal discourse analysis framework and visual grammar proposed by Kress and Van Leeuwen (1996, 2001), as an application of their theoretical framework into practices. Since the multimodal discourse analysis (hereafter MDA) theory has been established only within this recent decade, an d it is relatively hard to find solid references to support this theory, flaws and limitations are therefore unavoidable. As MDA is considered the subdivision of Systemic Functional Linguistics (hereafter SFL) which focus on social semiotic approach of critical discourse analysis (hereafter CDA), this present study should be considered as an experimental attempt of utilizing MDA in incorporating social culture and ideology into discourse analysis[1]. Firstly, the rationale underneath this present research is based on Kress and Leeuwen’s four-layered meaning rendering domains known as â€Å"strata† (Kress & Leeuwen, 2001), as well as their theoretical construction of visual grammar, which is an outspread, or more specifically generalization of verbal grammar (Kress & Leeuwen, 1996). Basically, the theory of strata gives an overall account of meaning-making in multiple articulations among discourse, design, production and distribution, the first two of which being associated with content and the latter two with expression. The basic meaning making flow is conceptualization (from discourse to design), materialization (from design to production) and reproduction (from production to distribution). In this research, only the first phase of meaning articulation will be dealt with, because the data analyzed here are visual advertisement posters on the internet without tangible material texture such as paper or stone, which made the analysis less complex and more focused. According to Kress and Van Leeuwen (2001, pp.21), the process of design involves three things simultaneously: (1) a formulation of a discourse or combination of discourses, (2) a particular (inter)action, in which the discourse is embedded, and (3) a particular way of combining semiotic modes. This threefold process has at least two implications: (1) the realization of social communication by encoding the abstract discourse into a specific design and (2) deliberate choice of communication media through which the meaning could be more effectively delivered, such as the combination of music, image and sequence in films. For the second implication, this present research only involves visual mode of semiotic resource which further reduced the complication of analysis. The first implication is actually the central focus in this research paper. If the process of designing is, to some extend, a process of encoding, then using the visual grammar to analyze this design is exactly the reverse process, namely decoding. That is to say, this paper is aiming at using visual grammar as a tool to decode the visual image so that to find out the hidden social constructed discourses underneath the poster. The similarity between visual grammar and verbal grammar lies in their system underlying the language-use, the ubiquitous fundamental elements of linguistic rules (Chomsky, 1972). This generative grammar lends validity to the set of rules Kress proposed suitable for analyzing visual literacy or visual language. This present analysis will primarily follow Kress’ framework of visual grammar, divided into three levels: representational, interactional and compositional. The representational grammar is heavily associated with ideational meaning in SFL, which basically deals with the internal relations between the depicted participant s and a setting of circumstances in which they occur[2]. The representational grammar is basically realized by vectors which could exhibit the interrelations between the participants or between the participant and the viewer. In advertisement 1 (see appendix), the participant is a young white-collar employee who desperately gazing towards the reader/viewer. From the perspective of the representational grammar, this is a non-transactional reaction, characterized by a gazer but without a phenomenon appearing on the poster. The non-transactional process is characterized by a vector extending from the gazer’s eyes towards directly outside the poster or to the reader/viewer who looks at the poster. Similarly, advertisement 2 (see appendix) also shows a non-transactional reaction. But the gazer—a caricature figure of ancient Chinese historical character Zhuge Liang—does not extend his eye-line vector directly towards the reader but to somewhere else without specified phenomenon. Moreover, the second advertisement has, though implicit, an action vector: the feather fan in the cartoon figure’s hand indicates a manner of waving. Although this action vector is also non-transactional, it is stronger than a reaction vector. If comparing these two posters from a representational level, the first one is completely reaction vector with clear pointing angle to the reader. That is to say, the reader/viewer here is actually the phenomenon of the gazer. The second one has both action vector and reaction vector, though both non-transactional. The action vector adds to the poster’s agentive quality and centralized its salience on the movement of waving feather fan. The interactive grammar is concerned with social relations between interactants and the represented world of text (readers/viewers). There are four major systems: contacts, social distance, attitude and modality (Kress & Van Leeuwen, 1996, pp.43-118). The following part will analyze the two posters within each system. In the first advertisement, the interactive participant, or that young male white-collar imposes a â€Å"demand† contact towards the viewer, which is a direct eye-line vector towards outside the poster. Contrastively, the gazer on the second poster presented an â€Å"offer† contact, which is characterized by no direct eye contact (though imaginary) with the viewer. The distinction between demand and offer significantly distinguished these two posters. The mood represented in the first one is more engaged, direct and intensive. The young male looks directly to the reader as if interrogating the readers if they had been through the same desperation and suspicion on the fact whether Chinese could ever learn English well. He seeks the recognition and resonances from the reader towards his own feelings. His demanding eye-line attracts the reader’s counter-directional reaction vector, and the reader will feel passively being gazed and therefore a tense feeling and obliged inward self-inspection: â€Å"whether I am just like him who cannot learn English well.† However, the mood in the second poster is more disentangled, aloof and carefree. The cartoon character looks at somewhere else as if intentionally avoiding eye contact with the reader. This manner of â€Å"offer† invites the reader to cast reaction vector towards him. By showing a confident manner of â€Å"already discovered the secrets of learning English†, this advertisement uses the absence of contact as a strategy to arouse viewer’s interest in discovering â€Å"what exactly is the secret that this ancient sage has†. Similarly, under the social distance system of analysis, the first poster is very intimate/personal, characterized by a close shot, yet the second one is relatively impersonal under a medium shot. From the perspective of attitude system, the first poster is presented from a front, eye-level angle which represents heavy involvement and equal status with the viewers. The designer of the poster intends to create a young man who could be anyone of those young white-collar who has problems learning English. The second one is also presented from a front, eye-level angle. Yet it is noticeable that due to the disproportion of its body and the small proportion between his eyes and the entire face, it is very likely to get an illusion that it is a low angle, which signifies the represented participant’s power. The compositional grammar primarily deals with the way in which information or value is transferred from the represented participants towards the viewers. Since the two posters both adopted a centered circular position which presented their central characters in the very core of the composition, there is very little to compare in the aspect.

How to Shoot a Free Throw

Shooting free throws can be the easiest way to score points and lead your team to victory, or it can be stressful and embarrassing. Bad free throw shooting can even cost your team the game! The most important way to make free throws is shooting consistently. To obtain consistency, a player must always practice his form. By doing so, the free throw shooter will gain confidence and will see an increase in the number of free throws he can make. The free throw form should be the same form used for shooting jump shots. 1.First, Position your feet shoulder-width apart. The main foot should be positioned right behind the free throw line, while the other foot is positioned a couple of inches behind the free throw line. The main foot matches your handedness. If you are right-handed, then your right foot will be dominant at the free throw line. 2. Secondly, your legs should be slightly bent at the knee. 3. Thirdly, your dominant hand should be used to cradle the ball from underneath, with the other hand positioned on the side of the basketball for guidance and stability. 4.Fourthly, the ball should be positioned at about chest height, beneath the chin. 5. Fifthly, your dominant arm should form a C shape, with the ball perched atop the hand. 6. Next, the release motion should be smooth, as jerkiness will lead to inconsistent delivery from shot to shot. Your goal is to have the same movement every time you shoot a free throw. The release should flow from underneath the chin upwards and outwards. 7. Also, the wrist of your hand supporting the basketball should be snapped forward, applying backspin to the basketball as it is released.This should look as if the shooter is reaching above and in front of her head to steal cookies out of a cookie jar. 8. Finally, the shooter should find a routine that is comfortable for he/she and practice that routine so that it becomes second-nature. Only then can he/she obtain consistent success from the free-throw line. Remember that this is a classic free throw form. If your form is different, yet you can make a shot without difficulty and yield success each time, remember the old saying: if it isn’t broke, don't fix it! Good luck and remember to practice!

Labor Unions Essays - Labour Relations, Free Essays, Term Papers

Labor Unions Essays - Labour Relations, Free Essays, Term Papers Labor Unions Labor Unions What do you think of when you hear the phrase labor unions? Most people associate a negative connotation with labor unions. They think that labor unions are the only cause of strikes and work stoppages. Most think that people in unions are greedy and will do anything to get more money. Others swear by their unions, saying that their employers would take advantage of them if they didnt organize their unions. However as we prepare to enter the new millennium, labor unions are decreasing in size. Lets look at some of reasons. First, the numbers are unmistakable. At the end of 1997, when the most recent count was made, only 14.1% of workers belonged to unions, the lowest percentage since 1936 (Gross 23). This is a dramatic decrease from when unions were at their height at the end of World War II when 35.3% of Americans were in unions (Galenson 13). One cause of this fall of union membership is the decline of manufacturing in America and the transfer of much manufacturing work over seas (Gross 24). Because of advances in technology and labor saving innovations, fewer people are required to make steel and assembler automobiles. As a result, only 16.1% of U.S. workers now work in factories, down from 22.8% twenty years ago (Aronwitz 2). There has also been a decrease in size of the large corporations, which in the past usually signed industry-wide contracts to produce a particular item. The latest figures show that the 800 largest firms employed 17% of the total workforce, down from 25.7% twenty years ago (Aronwitz 3). Many of these companies have their work done abroad. Nike does not make a single shoe in the United States and many insurance companies are having paperwork processed over seas (Hacker 45). At home corporate jobs are frequently assigned to temporary workers, who are often classified as independent contractors and are not very likely to join unions. Indeed, there are fewer long-term jobs, something union seniority could once guarantee. Last year, among men aged forty to forty-five, only 39.1% had worked ten or more years at their current job, compared with 51.1 percent in 1983 (Galenson 27). So, one might ask, what caused this to happen? At some point in the 1980s, the balance of power shifted against labor unions. Some say the defining moment was in 1981, when then-U.S. president Ronald Reagan forced an end to the bitter air traffic controllers' strike. Others point to the 1985 victory of then-British Prime Minister Margaret Thatcher over striking coal miners (Gross 239). Whatever the reason, unions are trying to make a comeback. There are several strategies that unions have devised to return to their former glory. Unions have adopted a more lenient attitude towards management, reducing the number of strikes to record lows in the 1980s and early 90s, and attempting to negotiate contracts providing job security for members (Gross 278). Unions have also placed greater emphasis on organizing drives for new members. Although unions have been very successful in organizing government employees, they have been less successful with recruiting office workers in the rapidly expanding services sector. However, during the last two decades, the wage advantage for unionized workers with private jobs has fallen by 44.1 percent, although the public sector has increased by 9.5 percent (Maguire 20). Currently, 41.9% of union members are from the public sector. Among the most strongly unionized occupations are firefighters (71.6%), flight attendants (69.4%), and high school teachers (56.1%). Only 28.6 percent of coal miners belong to unions and only 19.5% of truck drivers (Hacker 47). Despite all of the downsides of unions they do have their benefits. Here are a few examples of salaries secured through collective bargaining by highly trained professionals: Pilots with only fifteen years of service at Northwest, American, United, and US Airways now earn on average over $175,000 a year. Professors at New York City University can now get as much as $101,655 for twenty-eight weeks of teaching. Under the current National Basketball Association contract, first year playerssome of them right out of high schoolwill start at $300,000 (Hacker 48). The recent NBA lockout has shaped many peoples opinions on labor unions. Most people, myself included, thought that it was