Wednesday, January 29, 2020

Accounting as a Language Essay Example for Free

Accounting as a Language Essay Accounting is often referred to as the language of business. It is a special-purpose tool for communication about the financial statements and the performance of a company. This can happen through written, natural language by selecting words from a standard vocabulary combining them in meaningful ways. These words are then organised into financial reports according to relatively flexible rules of presentation. Accounting dates back to 1494 when Luca Pacioli published a book called Summa de Arithmetic. It Around the 15th century, accounting records were found amongst ruins of ancient Babylon, Assyria and Sumeria. It is suggested that people relied on accounting methods to record the growth of crops and herds. During the Roman Empire, accounting was quantified and listed as a public expenditure which included grants of land and religious offerings. Money to army veterans was also given. Current Issues affecting Accounting as a language The decline of the U. S dollar is a perfect example of an issue that affects accounting as a language. The objective of accounting theory is to provide a basis for the prediction and to explain accounting behaviour and its events. This theory assumes that a stable monetary unit is present. See more: Social process essay Further decline in the purchasing power of the dollar has affected all realities and its associated languages. Events like this play a vital role as to whether a new language of bookkeeping needs to be implemented. Accounting language must develop theories which are rational. There may be instances where a procedure does not appear to be reasonable. An example of this can be seen with the determination of joint product and by-product costs. The reason why this raises doubts is because it is difficult to allocate costs in a way that accurate costs can be obtained. In addition to accounting language theories being rational is its usefulness. Theories and conclusions are constantly being tested to measure the usefulness of the research provided. According to Harold G Avery, many systems have been neglected as it was not useful in expressing the relevant information to management. It is safe to say that no language will receive acceptance if it cannot be used to an advantage, as this information is relied upon to make sound business judgements and needs to be readily available. So how is this information translated to the users? Ac as a language- Financial data is used to communicate the financial positions of a entity and then translates this to its various users. It is pertinent that in order to evaluate the financial results of the entity, it is necessary that the financial statements of that particular company with either its financial results of the industry or the past results. Ratio analysis is used to determine the status of the company’s ability to pay its short and long term debts. It can also analyze to determine the company liquidity and debts levels, these indicators are critical in determining the business ability to continue operations into the future. IAS 1 prescribes the basis for presentation of general purpose financial statements intended to meet the needs of users who are not in a position to require an entity to prepare reports tailored to their particular information needs. IAS 1 does not specifically apply to the form, structure, and content of an interim financial report but many of the overall considerations as the need for fair presentation and consistency. Globally accounting is recognized as the tool for communicating the financial statements and performance. Without a clear structure for accounting language, businesses and users alike would suffer economically as the financial statements would not be fair and true, which would be costly to us all. Accounting data is used to produce financial statements which depict a picture of entities profitability. This information enables accounting to translate this ‘foreign language’ into one that is understood by its users. This purpose of this translation is to aide sound business decisions. Users who benefit from this can be shareholders, management, government, financial institutions and prospective investors.

Tuesday, January 21, 2020

Charles Manson and the Manson Family Essay -- Murder Slaughter History

Charles Manson and the Manson Family   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Jails, courtrooms and prisons had been my life since I was twelve years old.† (Emmons and Manson, 21) These are the words of Charles Milles Manson, a convicted serial killer who has never actually murdered a single person in his life. Manson was born â€Å"no name Maddox† on November 12, 1934, and has in fact been in prison for more than half of his life. (28) It was 1967, after Manson had just been released from the Federal Penitentiary at Terminal Island, San Pedro, when the â€Å"Manson Family† had begun to form. (85) In just two years the family would not only grow to a surprisingly large number, but become nationally known for the brutal murders of Sharon Tate, Voytek Frykowski, Jay Sebring, Abigail Folger, Steven Parent, Gary Hinman, Leno LaBianca, and Rosemary LaBianca. (Bugliosi and Gentry, 558) Although many people know of the â€Å"Manson Family†, few are aware of the lives the family members led before 1967; these are their stories. Mary Theresa Brunner is usually considered to be the first member of the Manson "Family." She was born on December 17, 1943, to parents John and Evelyn Brunner in Eau Claire, Wisconsin. Shortly after graduating from the University of Wisconsin she moved to California to accept a librarian position at UC Berkeley. It was there, while walking her poodle in the spring of 1967, that she met a man who had only weeks before walked out of a federal penitentiary. (Brunner) Perhaps the most well known of the "Manson girls" is Lynette Alice Fromme. She was born on October 22, 1948 in Santa Monica, California. Her mother, Helen Benzinger Fromme, was a homemaker and her father, William Millar Fromme, was an aeronautical engineer. Her father was known to be cold and intimidating; his treatment of his growing daughter was very harsh. Upon moving to the LA suburb of Redondo Beach in 1963, Lyn's grades began to suffer and she started drinking and abusing drugs. After barely graduating in 1966 she moved out of her parents' home and was supporting herself. After only a few months her newfound freedom ended at her father's insistence. She enrolled at El Camino Junior College and had only been there for a couple of months when a final argument with her father left her out on the streets with no place to go. She went to her boyfriend’s only to discover that he was not home, so she decided to head up ... ...ere originally sentenced to death by the gas chamber, but California did away with such a sentence.). Manson is currently seventy-years-old. (Parole) These seven people each came from completely different backgrounds, but all were searching for a new way of life. They all had found the life they were looking for with a thirty-two-year-old ex-convict from Cincinnati, Ohio. Together, they came to be known as the â€Å"Manson Family†, and together they achieved fame by taking the lives of eight innocent people in 1969. Works Cited Bugliosi, Vincent and Curt Gentry. Helter Skelter. New York: Bantam Books, 1974. Emmons, Nuel and Charles Manson. Manson In His Own Words. New York: Grove Press, 1986. www.charliemanson.com. Manson Family Photo Gallery #1. April 25, 2005. ---. Parole Hearings. April 25, 2005. www.charliesfamily.com. Lynette Fromme aka Squeaky, Red. April 25, 2005. ---. Leslie Van Houten. April 25, 2005. ---. Mary Brunner. April 25, 2005. ---. Patricia Krenwinkel aka Katie. April 25, 2005. ---. Susan Atkins aka Sadie. April 25, 2005. www.cielodrive.com. Charles Denton Watson. April 25, 2005. ---. Robert Kenneth Beausoleil. April 25, 2005. Charles Manson and the Manson Family Essay -- Murder Slaughter History Charles Manson and the Manson Family   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Jails, courtrooms and prisons had been my life since I was twelve years old.† (Emmons and Manson, 21) These are the words of Charles Milles Manson, a convicted serial killer who has never actually murdered a single person in his life. Manson was born â€Å"no name Maddox† on November 12, 1934, and has in fact been in prison for more than half of his life. (28) It was 1967, after Manson had just been released from the Federal Penitentiary at Terminal Island, San Pedro, when the â€Å"Manson Family† had begun to form. (85) In just two years the family would not only grow to a surprisingly large number, but become nationally known for the brutal murders of Sharon Tate, Voytek Frykowski, Jay Sebring, Abigail Folger, Steven Parent, Gary Hinman, Leno LaBianca, and Rosemary LaBianca. (Bugliosi and Gentry, 558) Although many people know of the â€Å"Manson Family†, few are aware of the lives the family members led before 1967; these are their stories. Mary Theresa Brunner is usually considered to be the first member of the Manson "Family." She was born on December 17, 1943, to parents John and Evelyn Brunner in Eau Claire, Wisconsin. Shortly after graduating from the University of Wisconsin she moved to California to accept a librarian position at UC Berkeley. It was there, while walking her poodle in the spring of 1967, that she met a man who had only weeks before walked out of a federal penitentiary. (Brunner) Perhaps the most well known of the "Manson girls" is Lynette Alice Fromme. She was born on October 22, 1948 in Santa Monica, California. Her mother, Helen Benzinger Fromme, was a homemaker and her father, William Millar Fromme, was an aeronautical engineer. Her father was known to be cold and intimidating; his treatment of his growing daughter was very harsh. Upon moving to the LA suburb of Redondo Beach in 1963, Lyn's grades began to suffer and she started drinking and abusing drugs. After barely graduating in 1966 she moved out of her parents' home and was supporting herself. After only a few months her newfound freedom ended at her father's insistence. She enrolled at El Camino Junior College and had only been there for a couple of months when a final argument with her father left her out on the streets with no place to go. She went to her boyfriend’s only to discover that he was not home, so she decided to head up ... ...ere originally sentenced to death by the gas chamber, but California did away with such a sentence.). Manson is currently seventy-years-old. (Parole) These seven people each came from completely different backgrounds, but all were searching for a new way of life. They all had found the life they were looking for with a thirty-two-year-old ex-convict from Cincinnati, Ohio. Together, they came to be known as the â€Å"Manson Family†, and together they achieved fame by taking the lives of eight innocent people in 1969. Works Cited Bugliosi, Vincent and Curt Gentry. Helter Skelter. New York: Bantam Books, 1974. Emmons, Nuel and Charles Manson. Manson In His Own Words. New York: Grove Press, 1986. www.charliemanson.com. Manson Family Photo Gallery #1. April 25, 2005. ---. Parole Hearings. April 25, 2005. www.charliesfamily.com. Lynette Fromme aka Squeaky, Red. April 25, 2005. ---. Leslie Van Houten. April 25, 2005. ---. Mary Brunner. April 25, 2005. ---. Patricia Krenwinkel aka Katie. April 25, 2005. ---. Susan Atkins aka Sadie. April 25, 2005. www.cielodrive.com. Charles Denton Watson. April 25, 2005. ---. Robert Kenneth Beausoleil. April 25, 2005.

Monday, January 13, 2020

Evolution Lab

Associate Level Material Appendix O EvolutionLab Report |Ful | | |Date | | Use this document to report your findings from the EvolutionLab Exploration Experiment. The lab report consists of three sections: Data, Exploration, and Lab Summary. Data: copy any data, graphs, charts, or notes that you have saved in your EvolutionLab online notebook into this section. Exploration: Answer the questions.The questions in the Exploration section are the same questions in your EvolutionLab instructions. Lab Summary: Write a 100- to 200-word summary. Data To copy your data from your online notebook into this section, click on Export Graph and then copy and paste your data into this section. You must disable your pop-up blocker before exporting. Identify each set of data with a title. Exploration Answer the following questions in fewer than 100 words: Activity 1: Modes of Natural Selection What type of selection is taking place on Wallace Island? Explain.Directional Selection is taking place. Th e beak size is increasing on Wallace Island from 11. 85 to 19. 13, and the population is increasing as well. This is because there are more seeds available that the birds can eat. What type of selection is taking place on Darwin Island? Explain. Directional selection is taking place. The beak size increases slowly, from 12. 47 to 26. 95. The population decreased because of the lack of seeds available for the birds to eat. Explain the reason for any differences in population numbers between the two islands.The population increased on Wallace island because there were more seeds for the birds to eat, meaning there was more of a chance for them to survive and reproduce. The population decreased on Darwin island because there were no seeds for the birds to eat and without an abundant food supply they can not reproduce. Activity 2: Extinction Develop a hypothesis to predict what conditions would lead to extinction of a finch population. If there was no participation on a small island the Finch would become extinct.Which of the parameters is most important in determining whether a population goes extinct? Variance is most important What are at least two different sets of conditions that may lead to extinction? Small Island, no precipitation Small Island, No variance Summarize the steps you took to complete the experiment you designed. I set the parameters on precipitation to 0, and the island size to . 3km. I then ran the experiment for 300 years. Summarize the result of the experiment you designed. The Finch was extinct by 2033.The beak size stayed the same until extinction. Lab Summary Address the following points in a 100-to 200-word summary: Summarize the general principles and purpose of the lab. This lab is designed to help understand how precipitation, variance, and area have a role in the evolution of a species, in this case, Finches. It also explains the different types of selection. Explain how this lab helped you better understand the topics and concepts addressed this week. This lab really helped explain the concept of evolution.Not only did it cover population grown/ decrease but it also covered the changes that animals go through to adapt to their ever changing environments. Describe what you found challenging about this lab. I did not really find anything challenging about this lab. The information was very easy to understand and the set up was easy to work with after completing previous labs. Describe what you found interesting about this lab. I found it interesting to see how one parameter can have such a large effect on a species, even over a relatively small (300 year) amount of time. Evolution Lab Evolution Lab The finches on Darwin and Wallace Islands feed on seeds produced by plants growing on these islands. There are three categories of seeds: soft seeds, produced by plants that do well under wet conditions; seeds that are intermediate in hardness, produced by plants that do best under moderate precipitation; and hard seeds, produced by plants that dominate in drought conditions.The lab is based on a model for the evolution of quantitative traits-characteristics of an individual that are controlled by large numbers of genes. These traits are studied by looking at the statistical distribution of the trait in populations and investigating how the distribution changes from one generation to the next. For the finches in Evolution Lab, the depth of the beak is the quantitative trait. I investigated how this trait changes under different biological and environmental conditions.I manipulated various biological parameters (initial mean beak size, heritability of beak size, variatio n in beak size, fitness, and clutch size) and one environmental parameter (precipitation) of the system, and observed changes in the distributions of beak size and population numbers over time. Assignment 2: The Influence of Precipitation on Beak Size and Population Number The first experiment is designed to study the influence of beak size on finch population numbers. For finches, deep beaks are strong beaks, ideally suited for cracking hard seeds, and shallow beaks are better suited for cracking soft seeds.I experimented first with the finches’ adaptation and evolution of their population over 300 years, and changed the Wallace birds beak size to 28mm, and Darwin’s birds stayed at the default of 12mm. I hypothesize a since there are more hard seeds (64%) on the islands than soft seeds (4%). The birds with the smaller beak (Darwin) will not be able to get enough food which may cause some of the birds to die, resulting in a decrease in the smaller beak bird’s po pulation and an increase in the larger beak (Wallace) birds population because of the larger beak size better able to eat hard seeds.Darwin: Red Wallace: Blue I observed that the Darwin birds (smaller beak) actually grew up to about 25mm, as well as the Darwin bird’s population grew over time. The Wallace bird’s beak stayed the same as well as the population stayed steady but grew. The data actually refutes my hypothesis because I didn’t expect the smaller beak sized birds to grow to adapt to the seeds, I expected them to die off. This next experiment is designed to explore the effect of precipitation on finch beak size and population numbers.The experiment was to see how a decrease in precipitation on Darwin Island might affect beak size and how a decrease in precipitation might influence population numbers for these finches over time. I hypothesize a decrease in rain will produce more hard seeds because the hard seeds favor drought conditions, while the other seeds will not increase. And the decrease in rain may only slightly cause the finch population to decrease at first, but then will increase and stay steady as the birds have time to adapt to the drought conditions and their beaks will evolve.I observed that the beak sized for Darwin’s birds supported my hypothesis in that the birds beak sized increased with time. And the population did what I thought too, in that it decreased at first and then increased steadily. I then ran another experiment for 200 and 300 years separately. I observed that the 200 years population and beaks did about the same as the 100 year experiment. Which still confirm my hypothesis. But the 300 years, the bird’s populations and beaks sizes on both islands increased, but that the Darwin birds eventually passed Wallace’s birds in population and beak sized.I then performed the same experiment for both Wallace Island and Darwin Island simultaneously. I noticed that the 100 and 200 years beak size and population both increased and, but Darwin’s birds were still behind Wallace island birds. But then at the 300 year both beaks and populations were almost the same increase. My hypothesis on how an increase in precipitation on Darwin will influence beak size is that the beak sizes should become smaller and more shallow because the increase in rain will make softer seeds and smaller, shallow beaks are better for soft seeds. And the bird’s population will increase..I observed just what I hypothesized – the beaks grew smaller and their populations grew huge. When I reran the experiment I observed that Wallace island birds also followed the similar growth for beaks and population as the Darwin birds. When I ran the experiment by increasing precipitation on Wallace Island to 50 cm/year and increasing beak size to 28 mm, for 300 years, I observed the beak sized actually decreased slightly and the population stayed steady and in line with the Darwin birds. Next experiment I decreased beak size on both of the islands to an intermediate value. I decreased rainfall on one island to a value close to zero.On the other island, I increase rainfall close to the maximum value and ran the experiment for 300 years. I observed different effects on each island. On the Darwin island with a medium beak size and almost no rain had increase in beak size and population. The Wallace birds with a medium beak size and lots of rain had a decrease in beak size and a steady increase in population. Assignment 4: Effect of Island Size My hypothesis for what effect an increase in island size will have on beak size and finch populations is that the beak size will have an increase and population will increase.I began my experiment by leaving all other parameters at their default values. Then changed the island size of Darwin to the highest it could go to 1km. The beak sized increased as predicted and so did the population increased. When I decreased island size, the beak size grew and the population dropped off first in the beginning but then increased with time. Based on previous experiments if I decrease the clutch size the birds populations will decrease a great deal. Also if I decrease the heritability parameter, and decrease clutch size the populations decrease – which looked like to the point of extinction.

Sunday, January 5, 2020

The Impact Of Gandhi On American Society Through Martin...

Most Americans know little about Hinduism and few imagine that the values of Hinduism had any influence on the development of American society. But what little they do know of Hinduism is most likely derived from their knowledge of Mahatma Gandhi. Few Americans realize that Gandhis teachings and lifes work had a tremendous impact on the development of American society during the Civil Rights Movement. Mohandas K. Gandhi, known to the world as The Mahatma, or the Great Soul, brought a great gift to the modern world. That gift was the light of Non-Violence, of Service to the Community and of Social Justice. His life served as an example and this light became a torch which illuminated our world and which saved us from our own†¦show more content†¦This particular school was attended by and large by students who were the children of former ‘untouchables. The principal of the school introduced me and then as he came to the conclusion of his introduction, he said, ‘Young people, I would like to present to you a fellow untouchable from the United States of America,. And for a moment, I was a bit shocked and even peeved that I would be referred to as an untouchable. I started thinking about the fact that twenty million of my brothers and sisters were still smothering in an air-tight cage of poverty in an affluent society. As I thought about this, I finally said to myself, ‘Yes, I am an untouchable, and every negro in the United States is an untouchable. In 1959, Dr. King gave a sermon on the life of Gandhi in Birmingham Alabama. In that sermon, Dr. King says The world doesnt like people like Mahatma Gandhi. Thats strange, isnt it? They dont like people like Christ, nor do they like people like Lincoln. They killed Gandhi Ââ€" this man who had done all of that for India, who gave his life and who mobilized and galvanized 400 million people for independence. One of his own fellow Hindus felt that he was a little too favorable to Muslims, felt that he was giving too much to the Muslims. Here was the man of non-violence, falling at the hands of a man of violence. Here was a man of love falling at the hands of a man with hate. This seems the way of history. And isnt it significantShow MoreRelatedMartin Luther King Jr. And Gandhi1132 Words   |  5 Pagesdramatically through the philosophy of nonviolence are Martin Luther King Jr. and Mohandas K. Gandhi. While there are many pros to nonviolence, there are just as many cons. Somehow these two people managed to impact millions of people’s lives and still continue to do so today. Through all of the negativity and discrimination these two people became leaders in our society’s eyes and still remain as role models in our society now. There are always pros and cons to being a leader to millions, but Martin LutherRead MoreMartin Luther King’s Quest for Equality1340 Words   |  5 PagesEquality Martin Luther King Jr. had a substantial impact on how the United States views civil rights. During his lifetime, Martin became highly educated and used his knowledge to help others in a positive way. King was not only an influential leader of the Civil Rights Movement, but also a catalyst and a leading figure of the 1960s. His leadership and practices still live on today, and the Civil Rights Movement wouldnt have been nearly as successful without his leadership and guidance. Dr. King pushedRead MoreMartin Luther King Jr.: An American Hero1193 Words   |  5 Pagesbecame the basis of American ideology, and they outlined the new concept of democracy and American government. They represented what America stood for, nevertheless, these words were untrue. Although all men were created equal, they were not treated equally. 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It is a way to make a change in law or policy and to take action in a non-violent resistance. The act of civil disobedience is effective in our society, for example, Mohandas Gandhi protest against the British rule for India’s independence, Martin Luther King, Jr.’s civil rights action, and the Sierra Club protest to neglect the Keystone XL pipeline. These titles,On the Relation of the Individual to the State, Resistance to Civil Government, CivilRead MoreFamous Thinkers Essay1309 Words   |  6 PagesThinkers Paper: Bill Gates and Dr. Martin Luther King Jr. PHL/458 Mr. McDuffie October 2, 2012 While exploring history and trying to realize the famous thinkers of our society, countless men and women stand out. Famous thinkers are individuals who used determination and critical thinking to overcome hard times in order to do well. The two famous thinkers that thrust out in my mind are Dr. Martin Luther King Jr., and Bill Gates. In this paperRead MoreMartin Luther King Jr. and the Civil Rights Movement Essay3359 Words   |  14 Pages African American people have come a long way from the illiterate slaves, who were once picking cotton in fields, to powerful political leaders. A prime example would be President Barack Obama, the first African American president of the United States of America. But first we must ask ourselves, how did this occur? Who lead African Americans to better living standards? Civil rights leaders, such as Sojourner Truth, Harriet Tubman, and Rosa Parks, just to name a few. However, amongRead MoreAnalysis Of Henry David Thoreaus Civ il Disobedience1432 Words   |  6 PagesMexican-American war and slavery were the two major targets he bashed as he was opposed in going to war against Mexico and called for the abolition of slavery. Of course, his point of view on those two topics were not very welcomed due to the era he was living so it did not have a major influence on society at the time it was published. Although Thoreau’s Civil Disobedience did not have a major impact in society during his time; it wasn’t until future generations that activist leaders like Martin LutherRead MoreFamous Thinkers Essay1450 Words   |  6 Pageshistory and try to discover famous thinkers in our society, many men and women stand out. Famous thinkers are people who used critical thinking and perseverance to overcome adversity to succeed. The two that stand out in my mind are Bill Gates and Dr. Martin Luther King Jr. Lets discuss their contributions to society as a whole, the problems or issues that they resolved, an d how they were able to come up with their solutions.   Contributions to Society Self made multi-billionaire, entrepreneur andRead MoreMalcolm X And Martin Luther King Essay1131 Words   |  5 PagesWhen it comes to the American Civil Rights Movement, Martin Luther King Jr. has often been portrayed prominence. Though this is true, the Civil Rights Movement involved other activists like Malcolm X, Rosa Parks, Andrew Goodman, etc. Who all contributed to its success. Racism has always been a problem right from the United States’ creation. It involved discrimination and segregation of non-white races, and refusal to recognize and protect non-white citizenship rights enumerated in the constitution