Historical SAT Test Dates for 2014, 2013 and More

Recorded SAT Test Dates for 2014, 2013 and that's just the beginning SAT/ACT Prep Online Guides and Tips Authentic test dates for the SAT are significant for some precise records. In any case, the College Board now doesn't keep up a simple database of SAT dates for 2014, 2013, 2012, 20, etc. We at PrepScholar have accomplished the difficult work to uncover the old records. See beneath! Note: in the event that you are searching for future SAT test dates rather, look here! School Year of 2014-2015 The hotspot during the current year was Official College Board information. Test Date Typical Reg Late Reg Oct , 2014 Sep 12, 2014 Sep 26, 2014 Nov 1, 2014 Oct 3, 2014 Oct 17, 2014 Dec 6, 2014 Nov 7, 2014 Nov 21, 2014 Jan 24, 2015 Dec 26, 2014 Jan 9, 2015 Blemish 7, 2015 Feb 6, 2015 Feb 20, 2015 May 2, 2015 Apr 3, 2015 Apr 17, 2015 Jun 6, 2015 May 8, 2015 May 22, 2015 School Year of 2013-2014 The hotspot during the current year was Official College Board information. Test Date Typical Reg Late Reg Oct 5, 2013 Sep 6, 2013 Sep 20, 2013 Nov 2, 2013 Oct 4, 2013 Oct 18, 2013 Dec 7, 2013 Nov 8, 2013 Nov 22, 2013 Jan 25, 2014 Dec 27, 2013 Jan 10, 2014 Blemish 8, 2014 Feb 7, 2014 Feb 21, 2014 May 3, 2014 Apr 4, 2014 Apr 18, 2014 Jun 7, 2014 May 9, 2014 May 23, 2014 More Years Below! Discovered this article helpful? Get significantly progressively supportive data with our Free SAT digital book! School Year of 2012-2013 The hotspot during the current year was Official College Board information. Test Date Ordinary Reg Late Reg Oct 6, 2012 Sep 7, 2012 Sep 21, 2012 Nov 3, 2012 Oct 4, 2012 Oct 19, 2012 Dec 1, 2012 Nov 1, 2012 Nov 16, 2012 Jan 26, 2013 Dec 28, 2012 Jan , 2013 Blemish 9, 2013 Feb 8, 2013 Feb 22, 2013 May 4, 2013 Apr 5, 2013 Apr 19, 2013 Jun 1, 2013 May 2, 2013 May 17, 2013 School Year of 20-2012 The hotspot during the current year was a believed institutional source optionally dependent on Official College Board information. Test Date Ordinary Reg Late Reg Oct 1, 20 Sep 9, 20 Sep 21, 20 Nov 5, 20 Oct 7, 20 Oct 21, 20 Dec 3, 20 Nov 8, 20 Nov 20, 20 Jan 28, 2012 Dec 30, 2012 Jan 13, 2012 Blemish 10, 2012 Feb 10, 2012 Feb 24, 2012 May 5, 2012 Apr 6, 2012 Apr 20, 2012 Jun 2, 2012 May 8, 2012 May 22, 2012 School Year of 2010-20 The hotspot during the current year was a believed institutional source optionally dependent on Official College Board information. Test Date Typical Reg Late Reg Oct 9, 2010 Sep 10, 2010 Sep 24, 2010 Nov 6, 2010 Oct 8, 2010 Oct 22, 2010 Dec 4, 2010 Nov 5, 2010 Nov 19, 2010 Jan 22, 20 Dec 23, 20 Jan 7, 20 Blemish 12, 20 Feb , 20 Feb 25, 20 May 7, 20 Apr 8, 20 Apr 22, 20 Jun 4, 20 May 6, 20 May 20, 20 School Year of 2009-2010 The hotspot during the current year was a confided in optional school institutional source optionally dependent on Official College Board information. Test Date Ordinary Reg Late Reg Oct 10, 2009 Sep 9, 2009 Sep 23, 2009 Nov 7, 2009 Oct 1, 2009 Oct 15, 2009 Dec 5, 2009 Oct 30, 2009 Nov 12, 2009 Jan 23, 2010 Dec 15, 2009 Dec 30, 2009 Blemish 13, 2010 Feb 4, 2010 Feb 18, 2010 May 1, 2010 Blemish 25, 2010 Apr 8, 2010 Jun 5, 2010 Apr 29, 2010 May 13, 2010 School Year of 2008-2009 The hotspot during the current year was a believed university institutional source optionally dependent on Official College Board information. Test Date Ordinary Reg Late Reg Oct 4, 2008 Sep 9, 2008 Sep 16, 2008 Nov 1, 2008 Sep 26, 2008 Oct 10, 2008 Dec 6, 2008 Nov 5, 2008 Nov 18, 2008 Jan 24, 2009 Dec 26, 2008 Jan6, 2009 Blemish 14, 2009 Feb 10, 2009 Feb 24, 2009 May 2, 2009 Blemish 31, 2009 Apr 9, 2009 Jun 6, 2009 May 5, 2009 May 15, 2009 Step by step instructions to Use These SAT Data These verifiable test days can assist you with your application, and help you foresee when future SAT test dates are. On the off chance that you are intending to take the SAT again and need to improve, buy in to our blog! Discovered this article helpful? Get much increasingly supportive with our Free SAT Ebook! Have companions who additionally need assistance with test prep? Offer this article! Tweet Dr. Fred Zhang About the Author Fred is fellow benefactor of PrepScholar. He scored an ideal score on the SAT and is enthusiastic about offering data desiring understudies. Fred moved on from Harvard University with a Bachelor's in Mathematics and a PhD in Economics. Get Free Guides to Boost Your SAT/ACT Get FREE EXCLUSIVE insider tips on the most proficient method to ACE THE SAT/ACT. 100% Privacy. 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An Essay on School Free Essays

An exposition on school Issues encompassing school can never be over broke down. From the start school may appear unenchanting, anyway its examination is a need for any one wishing to mentally progress past their adolescence. While much has been composed on its effect on contemporary living, school is highlighting increasingly more in the standards of the youthful and upwardly portable. We will compose a custom exposition test on An Essay on School or then again any comparable theme just for you Request Now Definitely sentiments run profound among those generally dependent on innovation, clearly. Here starts my indepth examination of the glourious subject of school. Social Factors Society is a human item. The everlasting and fundamental expression ‘honesty is the best policy’ [1] globalized an issue which had stayed covered in the hearts of our progenitors for quite a long time. Both oppression and vote based system are attempted and addressed. However school assists with giving a type of harmony in this universe of ever changing, continually longing tumult. A few examiners have been enticed to dismiss school. I haven’t. To lay it out plainly, individuals like school. Monetary Factors Financial aspects has been characterized as ‘I’ll take care of you on the off chance that you scratch mine.’ To my educated ear that seems like two individuals with irritated backs. We will examine the Custard-Not-Mustard model. For those of you new to this model it is gotten from the Three-Amigos model yet with more noteworthy accentuation on the distant gross national item. Political Factors Legislative issues, we as a whole concur, is an unavoidable truth. Looking at global relations since the century's end can resemble watching school and political inclination. In the expressions of the star of stage and screen Esperanza Woodpecker ‘People inâ glass houses shouldn’t through parties.’ [2] He was first acquainted with school by his mom. It is a notable ‘secret’ that what provoked numerous lawmakers to initially take a stab at power was school. I stand by tensely. What will the following barely any years bring for school? End We can infer that the school may not be the best thing since cut bread, yet it’s still significant. It fills a gap, puts out ‘fires’, and above all it continues on. Let’s get done with an idea from star Nicole Jackson: ‘Oooh better believe it school shoo badaby dooo.’ [3] The most effective method to refer to An Essay on School, Essays

Changing your Major - UGA Undergraduate Admissions

Changing your Major - UGA Undergraduate Admissions Changing your Major As everyone most likely knows, UGA implemented a new student system this year, and one of the things we have been waiting on is the method for enrolling students (and current students) to be able to change their major. This process has now been thoroughly tested, and the first few freshman orientation sessions have been a great example of how this works. While this will give you details on how to change your major, I will not go into adding/removing a minor or certificate, as that should wait until after you have worked with an advisor Here are the steps you need to take to change your major: To add a major: Log into Athena Select Student Select My Programs Select Add Major Select your new major from the dropdown menu. (You should select the intended major where possible because you have not met the requirements for the actual major at this time.) Select Next, and then Confirm. The new major will now appear under My Majors. To remove a major (You cannot remove a major until you add another major first.): Select Remove Major Select the major you wish to remove from the dropdown menu. Select next and then Confirm. The major will no longer appear under My Majors. Additional Information: If the major you wish to add requires approval, you can click a link to the Bulletin to see the requirements for the major. New UGA students should select the intended major where possible because you have not met the requirements for the actual major at this time. If you choose to add the major, the change will be pending until the request is approved or denied. If an intended major exists and you select the actual major by mistake, your request will most likely be denied. You may cancel the request at any time, and only your original major will appear under My Majors. Are you currently at Orientation or plan to attend a future Orientation Session? You will be advised for your new major during orientation. Have you already attended Orientation? You should contact your advisor to find out if any changes should be made to your schedule. To see a list of all of the undergraduate majors offered at UGA, go to the Bulletin website and select the “Majors” tab, or refer to the Admissions Majors page. If you have any questions, please contact the Office of Curriculum Systems at 706-542-6358.

Changing your Major - UGA Undergraduate Admissions

Changing your Major - UGA Undergraduate Admissions Changing your Major As everyone most likely knows, UGA implemented a new student system this year, and one of the things we have been waiting on is the method for enrolling students (and current students) to be able to change their major. This process has now been thoroughly tested, and the first few freshman orientation sessions have been a great example of how this works. While this will give you details on how to change your major, I will not go into adding/removing a minor or certificate, as that should wait until after you have worked with an advisor Here are the steps you need to take to change your major: To add a major: Log into Athena Select Student Select My Programs Select Add Major Select your new major from the dropdown menu. (You should select the intended major where possible because you have not met the requirements for the actual major at this time.) Select Next, and then Confirm. The new major will now appear under My Majors. To remove a major (You cannot remove a major until you add another major first.): Select Remove Major Select the major you wish to remove from the dropdown menu. Select next and then Confirm. The major will no longer appear under My Majors. Additional Information: If the major you wish to add requires approval, you can click a link to the Bulletin to see the requirements for the major. New UGA students should select the intended major where possible because you have not met the requirements for the actual major at this time. If you choose to add the major, the change will be pending until the request is approved or denied. If an intended major exists and you select the actual major by mistake, your request will most likely be denied. You may cancel the request at any time, and only your original major will appear under My Majors. Are you currently at Orientation or plan to attend a future Orientation Session? You will be advised for your new major during orientation. Have you already attended Orientation? You should contact your advisor to find out if any changes should be made to your schedule. To see a list of all of the undergraduate majors offered at UGA, go to the Bulletin website and select the “Majors” tab, or refer to the Admissions Majors page. If you have any questions, please contact the Office of Curriculum Systems at 706-542-6358.

Jordan Surname Meaning and Origin

The common surname Jordan  derived from the common Christian baptismal name Jordan,  taken from the river by that name flowing between the countries of Jordan and Israel. Jordan derives  from the Hebrew  Ã—™× ¨Ã—“ן (Yarden), meaning to descend or to flow down. Jordan is the 106th most common last name in America according to data from the 2000 U.S. census. ​Surname Origin: English, French, German, Spanish, Hungarian Alternate Surname Spellings:  Giordano (Italian), Jordann (Dutch), Jordà ¡n (Spanish), JORDÃÆ'O (Portuguese), JOURDAIN (French), GEORDAN, GERDAN, Giordan, Jordain, Jordaine, Jordanis, Jorden, Jordens, Jordin, Jourdaine, Jourdan, Jourdane, Jourden, Jurden, Jurdin, Jurdon, Siurdain, Yordan Famous People With the Surname JORDAN Michael Jordan - NBA basketball star.Barbara Jordan - civil rights activist and U.S. Representative.Louis Jordan - saxophonist and singer. Genealogy Resources for the Surname JORDAN The Jordan family DNA project consists of members with the Jordan surname from the USA, Canada, and Europe dedicated to discovering matches between participants that enable them to achieve their goals in genealogical research.   Explore the Jordan family genealogy forum at Genealogy.com for the Jordan surname to find others who might be researching your ancestors, or ask your own question about your Jordan ancestors. At  FamilySearch.org you can find records, queries, and lineage-linked family trees posted for the Jordan surname and its variations.RootsWeb hosts several free mailing lists for researchers of the Jordan surname available through their website. DistantCousin.com is a great place to access free databases and genealogy links for the last name Jordan. References Cottle, Basil. Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Menk, Lars. A Dictionary of German Jewish Surnames. Avotaynu, 2005. Beider, Alexander. A Dictionary of Jewish Surnames from Galicia. Avotaynu, 2004. Hanks, Patrick and Flavia Hodges. A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick. Dictionary of American Family Names. Oxford University Press, 2003. Smith, Elsdon C. American Surnames. Genealogical Publishing Company, 1997.

Medicare Fraud Essay - 988 Words

Collectively, the Department of Health and Human Services and the Department of Justice work to reduce healthcare fraud and investigate dishonest providers and suppliers. The Health Care Fraud Prevention and Enforcement Action Team recouped almost 3 billion in fraud, this year alone. Also, aggressive strategies exist to eliminate Medicare prescription fraud. Patients abusing or selling painkillers received by visiting several doctors and obtaining multiple prescriptions costs Medicare millions annually. Fraud affects everyone, preventing it requires government officials and citizens diligently working together. Protection from Medicare Insurance Fraud Medicare provides healthcare coverage for individuals over the age of 65, in†¦show more content†¦Common fraudulent practices include billing for services never received, upcoding or unbundling of services, and mislabeling. Billing dishonest services occurs anytime a healthcare provider charges Medicare for a service the patient never received or billing for a more expensive service than performed. Upcoding and unbundling, two examples of billing for a more expensive service demonstrate this fraudulent practice. Simply put, upcoding occurs by billing more expensive codes than the services performed, while unbundling refers to a â€Å"bundled† service broken down or unbundled, allowing procedures billed separately to obtain a higher reimbursement than customary. Mislabeling, the practice of substituting non-covered services or products with services or products covered under Medicare guidelines also constitutes fraud. For example, a home healthcare company commits fraud by mislabeling house cleaning services, not covered by Medicare, as a nurse visit in order to receive payment. A pharmacy filling a patient’s prescription with generic drugs and charging for name brand drugs also represents mislabeling. Identifying Fraud Fraud identification requires Medicare patients actively monitoring healthcare services by recording service dates and saving receipts and statements for all services. Monitoring allows easy verification of charges and enables quick rectification of errors or in some cases, fraud. Patients noticingShow MoreRelatedFraud Case Study : Medicare Claims1852 Words   |  8 Pages Fraud Case Study: Medicare Claims Carolann Stanek University of Mary Fraud Case Study: Medicare Claims False claims are a parasite to the American health care system resulting in overall higher health care costs. The Department of Justice reported recovering $1.9 billion dollars in fiscal year 2015 from fraudulent and false claims in health care (Department of Justice, 2015). In 2011, fraud and abuse were estimated to add $98 billion to federal spending for Medicare and Medicaid (FurrowRead MoreMedicare Fraud647 Words   |  3 PagesMedicare fraud is becoming a huge problem in today’s society. Medicare is a health insurance program for personnel paid by taxes the American population contributes to for personnel 65 years or older. When a health care provider, health suppliers, and private health companies deliberately bill Medicare for supplies or services that were not given is considered Medicare Fraud. To include, when a person uses another person’s Medicare card to receive health care for which the person does not qualifyRead MoreMedicare Fraud2905 Words   |  12 PagesMedicare Fraud: The History, Incidence, Costs and Institutional Remedies John H Everett Wayland Baptist Medicare Fraud: The History, Incidence, Costs and Institutional Remedies What is Medicare fraud? (FA, 2011, p. 1) states â€Å"Medicare fraud happens when Medicare is billed for services or supplies you never got. Medicare fraud costs Medicare a lot of money each year.† What is Medicare abuse? (FA, 2011, p. 1) defines this as â€Å"Abuse occurs when doctors or suppliers don’tRead MoreThe Senate Committee On Health And Human Services1493 Words   |  6 PagesAlso, Charge VII: to monitor the implementation of laws addressed by the committee and make recommendations for improvement of any legislation in the sectors of Medicaid long-term care, Dental Board Reforms, Cancer Prevention and Research Institute, fraud, waste and abuse reductions of Medicaid and other health and human services programs in Texas (Governor, 2014). Other duties include Charge II: monitoring the implementation of programs to improve mental health and substance abuse services and makeRead MoreMedicare : Medicare And Medicaid1426 Words   |  6 PagesWeek 2 D B Billing 2 Compare and contrast Medicare and Medicaid; including funding sources, fraud and/or abuse, and eligibility requirements for recipients Both Medicare and Medicaid are administered through a division of Health and Human Services called the Centers for Medicare and Medicaid Services (CMS). CMS’s primary role is to monitor contractors and state agency to ensure the proper administration of Medicare and Medicaid. CMS establishes policies for the provider reimbursements, researchesRead MoreThe Impact Of Data Mining On The Healthcare Industry1451 Words   |  6 PagesData mining is used in various forms by different agencies. Detecting fraud and abuse is one of the benefits of the use of data mining. The healthcare industry is big and one of the biggest payers is CMS. However, detecting fraud and abuse in healthcare claims is crucial because billions of money is being wasted in unnecessary care. Data mining is defined as the process of data selection and studying and building models using massive data stores to disclose previously unidentified patterns in databasesRead MoreHealthcare Claims and Processing1600 Words   |  7 PagesA current LCD for the regional Medicare intermediary (Michigan - Region V) is shown in the example below. This LCD is for Erythropoiesis Stimulating Agents, L25211. The LCD is active and became effective on 12/1/2007 with an date of 11/01/2013 for the 10/22/2013 revision (cms.gov, 2014b). Question 8: Report on the Health Insurance Portability And Accountability Act (HIPAA) and its impact on healthcare claims processing. The Health Insurance Portability and Accountability Act (HIPAA) of 1996Read MoreDelivering Health Care in America1726 Words   |  7 PagesCHAPTER 9 Medicare Enrollment â€Å"Ringing in the New Year with New Health Care Benefits† Some of the most important provisions of the Affordable Care Act will take effect in 2011. Starting this year, the vast majority of people with Medicare will see several new benefits, including free annual wellness check-ups, recommended preventive services without cost-sharing and discounts on prescription drugs in the Medicare Part D â€Å"donut hole† (Sebelius, Health Care, 2011). In addition, new rules will holdRead MoreSocial Security and Medicare Seeing Through Loopholes Essay1549 Words   |  7 Pages People receiving Social Security and Medicare need to prepare for drastic changes. Social Security and Medicare in unity has been around since 1965. President Lyndon B. Johnson decided to help the elderly pay for expensive medical necessities from doctor visits to medicine. President Johnson knew that elderly individuals would have less income and pay more for medical necessities than younger individuals. He made Social Security and Medicare a number one priority during his presidency, unaware yearsRead MoreThe Role Of Governmental Agencies On The Health Care Industry1271 Words   |  6 Pagesservices, perform studies, manage training, and technical assistance. Health Care Fraud Prevention and Enforcement Action Team (HEAT) The Department of Health and Human Services (HHS) and Department of Justice (DOJ) created the Health Care Fraud Prevention and Enforcement Action Team (HEAT). The (HEAT) collect information through the states to help avoid losing, fraud, and exploitation in health care programs such as Medicare and Medicaid. Chase on persons and associations who abuse the system which it

Single Parenthood Culture - 1266 Words

Single parenthood culture seems appealing to many married people. However, married individuals are forced to battle with elements like faithfulness and life-long commitment to one individual, which may be boring in some cases. However, single parents, especially single mothers encounter serious challenges related to parenting. Single parenting is a succession of constant mental torture because of ineptness, self-scrutiny, and remorse. At some point, single parents will often encounter serious psychological problems some graduating to stress and eventual depression. Again, there are far-reaching problems that force single mothers to a set of economic or social hardships. Social hardships are evident as address in this research. Nonetheless,†¦show more content†¦Langston Hughes could have held the widest decision in what he clarified as a lost hope for single mothers. Hughes wrote, And sometimes going in the dark w there aint been no light. This is a clear assessment that desp eration is the leading cause of mental failures of single mothers. Although Huston does not specify psychological detriments relating to regressive parenting methods like punitive strategies, psychosocial models of single mothers are primarily responsible in nurturing deconstructive families. Golombok (6) reflects on a regressive mother-child relationship caused by the absence of a father. In his analysis, he attempts to relate single parenthood as a primary factor that leads to poorer grades in school and the development of rebellious attitudes. A further support to Hughess opinion is the comparison of happy and unhappy families, with the unhappy ones coming from single mothers. In fact, this study shows that children from single mothers were often slow while respond to social abruptness. In respect to these divergent patterns, it is good to investigate the emotional situation of parents and its effects on their children. The background research has shown that adults with various economic problems also encounter serious mental-health problems. This practically expands the poverty cycle.Show MoreRelatedThe Problems of Single Parenthood Essay1285 Words   |  6 Pages In the trajectory of humanity, single parenting has become a concept internationally accepted by most m odern cultures. What exactly causes single parenthood? Well there are many factors in which could result in a single parent household. Death of a partner, divorce, and unintended pregnancy are just some of the causes of single parenthood. Based on this worldwide acknowledgement and understanding, single parenthood is usually aided by monetary help from the government or unions. Although financialRead MoreWhen One Thinks Of The Word Ague, They Automatically Think927 Words   |  4 Pagesstated in her article The Argument Culture, â€Å"When you’re having an argument with someone you’re usually not trying to understand what the other person is saying† (488). However, this situation does not only belong to senators and congressmen. Normal and average people fall into a spiral of statements and rebuttals seeking to argue and win over any given topic. This never ending instinct to win and demolish any opposition has made its way into everyday life. The culture of ar guing has made the idea ofRead MoreAnalytical Response to Barbara Kingsolver’s â€Å"Stone Soup† Essay680 Words   |  3 Pagesremarriage, single parenthood, gay parents, and blended families, and that alternative families deserve equal standing in our society. In response to reading Kingsolver’s essay, this paper will serve to show which parts of â€Å"Stone Soup† are supported by outside evidence and which are not. â€Å"Stone Soup† is a personal reaction by Barbara Kingsolver that expresses the author’s feelings in response to society’s negative view and it’s holding of contempt of divorced, remarried, single parenthood, and gayRead MoreSex Culture And Its Effects On America1647 Words   |  7 Pagesdebating over abortion, sex culture, genetic engineering, and sexual orientation. Some things I believe are hands down, no question, wrong, but most I believe are just part of changing times and beliefs. The American Culture war somewhat divides the country, and as Abraham Lincoln once said, â€Å"A house divided against itself cannot stand.† We must find a way to bring our country to an equal, civil standing, as it is needed, without disregarding our enabled rights. Sex Culture in America started to riseRead MoreLiterature Review On Adolescent Parenthood889 Words   |  4 PagesAdolescent parenthood has been an issue of public concern for many years. Adolescent parenthood has been the subject of numerous articles, public health reports, and public debate. So what makes adolescent parenthood such a popular topic of discussion and a reoccurring social problem? How does an adolescent parent relate to such public issues as education, poverty, and family? Researchers conduct literature reviews and original research in an effort to find a resolution to decrease adolescent pregnancy/parenthoodRead MoreEssay about Applying the Sociological Imagination to Sole-parent Familes1352 Words   |  6 Pagestoday. However, Ball (2002) states, â€Å"The concept of the traditional family†¦is not an immutable one. It is a social construct that varies from culture to culture and, over time, the definition changes within a culture† (pp. 68). There is a growing diversity of families today including the commonality of sole-parenting. In order to explore aspects of sole-parenthood objectively, I need to reflect and put aside my personal experience of growing up in sole-parent household. Furthermore, this essay will exploreRead MoreAbortion Is A Very Sensitive Topic To Majority Of The Population,1495 Words   |  6 Pagesrealized how unconstitutional it was to withhold a woman from health care of any sorts. Roe v Wade was a huge turning point for the feminist party. They thought as if they had made a breakthrough in American history for women. The feminist activist culture/ community could finally make executive decisions regarding their bodies. There are â€Å"seven out of ten Americans that believe that abortion should be legal†. Twenty-six of the fifty states including Texas, Idaho, Tennessee, and more all have high restrictionsRead MoreThe Controversy of Gay Parenting Essay972 Words   |  4 Pagesissue that affects a g reat number of people worldwide. Although the number is a minority, the issue still causes heated debate. People who are in favor of Gay, Lesbian, and Bi-Sexual parenting rights claim that as long as there is a commitment to parenthood then successful parenting is achievable as a homosexual or bi-sexual. Since within a gay couple there is no chance for accidental pregnancy, the couple must make a conscious decision to become a parent. People opposed to homosexual parenting argueRead MoreGender Differences Surrounding Parenting And The Responsibility For Children1434 Words   |  6 Pageslike they shouldn’t be there. The fifth dimension used was, ‘embodied habitus’. Here Doucet explains that the likelihood for men to demonstrate traditionally masculine qualities in their parenting is related to the fact that most boys grow up in cultures that encourage independence and risk-taking. The habitus creates assumptions that men are naturally breadwinners and women are caregivers, which creates a sense of guilt when men leave work or women leave their children. The last dimension used toRead MoreArgumentative Essay Birth Controll Access1035 Words   |  5 Pagesunderstanding parents, it’s not always easy to talk to them about sex and ask them to take you to the doctor so that you can get the pill. There are such outlets as Planned Parenthood to help in obtaining birth control. If you are under the age of 18 you can obtain it for free in most areas. However not all areas have a Planned Parenthood facility. Those in those areas have to rely on their health department to assist them. The United States has the highest percentage of Teen Pregnancies at almost

The Management of Wealth Is an Investment Approach That Involves

Question: Discuss About Management of Wealth Is an Investment Approach That ? Answer: Introducation: The company names as enterprise Uranium limited was established as public company with only one share held by their previous parent company Enterprise Metals limited. The main objectives of the company is to generate various highly prospective projects with the potential uranium resources, application of best possible practice for the technology of mineral application and to get the assistance of an well experienced team with strong leadership, management and technical knowledge with a proven track record for discovery (Investogain.com.au, 2017). Management of wealth is an investment approach that involves the investment portfolio, financial planning, asset valuation, return on the asset and financial services. Return on assets indicates how the company earns profit with regard to its assets. ROA gives the idea regarding the efficiency of management in using its assets for creating wealth. The return on assets is calculated by dividing the companys net annual income by the average total assets (Net income/ average total assets). The figures achieved from the ROA gives the investors an idea regarding how efficiently the organization is turning their fund into earning. Higher the figures for ROA, better the company will be regarded as per the shareholders (Delen, Kuzey Uyar, 2013). From the figures of ROA achieved through the financial statements of Enterprise Uranium Limited over the years 2014, 2015 and 2016, it can be seen that the profitability position of the company is not at all good as they were not able to generate any net earnings over all the three years under consideration. Further, as the company was not able to generate any positive income over all the three years, its return on asset is also negative and amounted to -36%, -64% and -27% respectively over 2014, 2015 and 2016. However, before relying on the figures of Return on assets, the following items are suggested to be monitored closely Exploration and evaluation is to be monitored closely as the there is high rate of fluctuation in the amount of this asset. As it can be seen from the annual reports of the company that the amount of this asset was 47,86,973 during 2014 and significantly fell during 2015 and amounted to 2074419 and further it goes up to 4816377 during 2016. This huge fluctuation must be checked properly (Heikal, Khaddafi Ummah, 2014). Available for sale financial assets includes the non-derivative financial assets and listed securities and are shown under the non-current assets category. The financial assets are measures through fair value through profit or loss method when these are held for trading, derivative or short-term profit taking purpose and not considered for hedging purposes. It can be seen from the annual reports of the company that the amount of the AFS was $ 914,047 in 2014, $ 77,500 in 2015 and $14,15,952 during 2015. The amount significantly fell during 2015, therefore the reason behind this fall must be find out. Plant and equipment of the company are calculated at the historical cost method. The fixed asset cost that is constructed within the company includes material cost, borrowing cost, labour cost and the fixed and variable cost at appropriate proportion. The carrying amount of the asset is immediately written down to its recoverable value if the carrying amount of the asset is more than the projected recoverable amount. As it can be seen from the annual reports of the company that the figures for plant and equipment of the company are in decreasing trend as the amount was reducing from $93,817 in 2014 to $48,712 in 2015 and further to $22,034 in 2016. The reason of this reduction may be high rate of depreciation or the management is instead of making any new purchases, selling it year after year. Therefore, to find the actual reason, this asset must be monitored closely (Elsas, Flannery Garfinkel, 2014). Corporate and consulting expenses, as it can be seen from the annual report of Enterprise Uranium limited over the last three years that is 2014, 2015 and 2016 that the expense towards this head is significantly went up during 2015 and amounted to $ 414,927, which was $250,110 during 2014. Further, during 2016 the cost came down to 233,750. The significant increase of this expenditure during 2015 must be investigated to find out the reason behind this. From the overall performance ratio of the company, that is the asset turnover ratio and net profit margin ratio, it can be seen that the net profit margin ratio of the company is significantly shocking. The reason for this is that over all the past three years the company could not earn any positive return and the ratio was -3763%, -1036% and -27% respectively over 2014,1015 and 2016. Further the asset turnover ratio of the company for last 3 years are also not impressive as it was just 1% during 2014 and 6% in both 2015 and 2016 as the net sales (other income) of the company is not so big (Ongore Kusa, 2013). Therefore, from the overall performance of the company it can be seen that the company is not using their resources efficiently to generate wealth. However, as compared to the performance of 2014 and 2015, the performance of 2016 is slightly better in all aspects. Thus it can be assumed that the company is trying their best to reviving its financial position (Saunders Cornett, 2014). Therefore, I can say from looking into the financial performance of the company that the company inefficiently managing its resources to create wealth and can be rated as 1 = very unsatisfactory as they were not able to earn even the minimum possible return and generate any positive earning. References: Delen, D., Kuzey, C., Uyar, A. (2013). Measuring firm performance using financial ratios: A decision tree approach.Expert Systems with Applications,40(10), 3970-3983. Elsas, R., Flannery, M. J., Garfinkel, J. A. (2014). Financing major investments: information about capital structure decisions.Review of Finance,18(4), 1341-1386. Heikal, M., Khaddafi, M., Ummah, A. (2014). Influence analysis of return on assets (ROA), return on equity (ROE), net profit margin (NPM), debt To equity ratio (DER), and current ratio (CR), against corporate profit growth in automotive In Indonesia stock exchange.International Journal of Academic Research in Business and Social Sciences,4(12), 101. Investogain.com.au. (2017). ENTERPRISE URANIUM LIMITED ENU - Profile and Status at InvestoGain. [online] Available at: https://www.investogain.com.au/company/enterprise-uranium-limited [Accessed 28 Apr. 2017]. Ongore, V. O., Kusa, G. B. (2013). Determinants of financial performance of commercial banks in Kenya.International Journal of Economics and Financial Issues,3(1), 237. Saunders, A., Cornett, M. M. (2014).Financial institutions management. McGraw-Hill Education,.

Religious Tolerance in Ottoman Empire

In the Ottoman Empire, there was religious tolerance because religion played a critical role in enhancing peace and stability. Religious leaders were respected because they were depended upon during calamities and disasters. Moreover, religious leaders had a big role to play in ensuring that people lived in harmony.Advertising We will write a custom essay sample on Religious Tolerance in Ottoman Empire specifically for you for only $16.05 $11/page Learn More Religious tolerance in the Ottoman Empire could not be compared to religious tolerance in the Roman Empire because diversity was not allowed in the Roman Empire. Non-Muslims, often referred to as dhimmis, were allowed to practice their forms of religions, but under close supervision. Christians were allowed to exist freely, as long as they accepted the fact that Islam was the supreme religion in the empire. In matters related to religion, the Ottoman Empire formulated policies that favored freedom of religion. This was because the clergy had the role to play in the running and management of public affairs. Religion was treated as an institution of government with powers to execute governmental policies. In this regard, the government formulated a number of policies aimed at regulating the performance of religious organizations. The empire had strong relationships with other empires that respected religious institutions, such as the Greek Orthodox Church (Karpat 78). Religious tolerance in the Ottoman Empire was very important in two major ways. One is that the empire was surrounded by states that practiced Christianity. In fact, it was the only state, which practiced Islam as its major religion in Europe. The neighboring states embraced Christianity meaning that it could have lost its status in case it proscribed other religions. For instance, the neighboring states, such as Greece, never tolerated Islam. It could be disastrous in case the state neglected the rights of other re ligious groups supported by major powers in Europe. To avoid political inconsistencies, the state allowed other religious groups to exercise their rights. Moreover, the state had an ambition of expanding to other regions. This ambition could not have been achieved in case religious tolerance was not adopted.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More It became easy to conquer other states because conquered states could be allowed to practice their cultural beliefs. Many kingdoms and chiefdoms resisted foreign powers because they interfere with their cultural rights and freedom. By embracing religious tolerance, the empire negotiated easily with other foreign powers on matters related to cooperation and security. The millet system refers to the system of governance in which minorities are given powers to conduct their activities without interference from dominant groups. Arabs in the Ott oman Empire introduced the system after the adoption of Islamic religion. Before the establishment of the Ottoman Empire, the millet system was used to cater for the needs of the poor in society. The government would provide basic needs such as food to the needy. In the Ottoman Empire, minor religious groups were given a set of norms that would control their behavior in the empire. Their existence in society was recognized legally because they were allowed to worship their gods without interference. Under the millet system, the majority was viewed as the mainstream while the minority was expected to conform to the norms and regulations of the majority. Christians and other minority groups were supposed to follow the Islamic laws, by appreciating the fact that Islam was the main religion in the Ottoman Empire. In this case, Christians and other minorities were not supposed to act in a way that would compromise the belief system of Muslims. Individual millets in the Ottoman Empire wer e taken care of by their local leaders. The millets lived in groups and could form their own states within the larger empire. They could be allowed to establish their own taxation system. However, their agencies could only be functional after receiving approval from the Ottoman Empire officials. Moreover, the millets could have their own set of laws, which could only apply within their boundaries. In case of an inconsistency with non-millets, Islamic laws could be invoked (Imber 12).Advertising We will write a custom essay sample on Religious Tolerance in Ottoman Empire specifically for you for only $16.05 $11/page Learn More Millets were left to enjoy their rights, but they were supposed to show loyalty by paying taxes to the main government. The millet system applied to the confessional communities only. Each community could come with its own laws, as long as the laws were not contradictory to the laws of the Ottoman Empire. In the current internation al system, the word nation is used to mean the same thing as the millet. Each person was supposed to respect the laws of his community under the millet system. The system was very effective, though a number of European states opposed it. Millet system is used by various countries, including Israel, to solve issues related to religion and culture. The millet system is used mainly because of cultural diversity among the Israeli populace. Israel is a state that was established in 1948 under the supervision of United Nations. Its population has a diverse culture, which makes it difficult for the government to use a single set of rules. The application of the millet system is aimed at enhancing Jewish identify. Moreover, the country cannot afford to apply Jewish laws to all people because it would risk being isolated by other states. Therefore, the state allows various groups to apply their private laws to resolve internal conflicts. Scholars observe that legal pluralism (millet system) in Israel has not been successful. Under the millet system, the Israeli government gives various groups the power to establish courts that would resolve issues related to the family and marriage. Moreover, each group is given the power to establish its own religious court, which is charged with the responsibility of resolving issues related to faith.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More In this case, groups can only endorse marriages that their cultures support. In the Islamic culture, Muslim men can marry Christian women, but a Muslim woman cannot marry a Christian man because it is against the Arabic culture. In matters related to divorce, each religion has its laws and regulations. The millet system allows each group to apply the set of laws that are recognized culturally. In the Israeli society, a Muslim should not marry a Jewish because it is unconstitutional (Turchin 14). This rule is in the constitution implying that the millet system cannot be used in such cases. In some parts of France, the millet system is applied effectively. For instance, women are expected to wear hijab while men are expected to keep long hair. In such regions, there are tight laws regarding the sale of certain commodities. For instance, alcohol is not sold to certain age groups while pork is prohibited. Moreover, there is a public order regulating the licensing of clubs, cinemas, and theaters. Social places are termed places of sin because they do not conform to the provisions of the Islamic religion. In the Ottoman Empire, the regime tolerated religious diversity because of the factors discussed in the previous sections. However, religious tolerance was weak because it favored one religious group. The political elites observed that Islam was the supreme religion and other religious groups had to obey it. This was unacceptable because favoring one religious denomination amounted to discrimination. Religious toleration emerged from Islamic teachings, not the constitution. This meant that Islam would be applied in interpreting major religious issues. For instance, it was against religious codes to practice homosexuality and abortion because Islam was against it. Moreover, Islam never allowed Muslims to interact with other groups socially. Religious tolerance in the empire was weak because Muslims were not allowed to convert to other religious denominations. Moreov er, leadership was supposed to be offered by religious leaders from Islamic religion only. In public places, all non- Muslims were expected to wear clothes that would distinguish them from Muslims. In fact, no-Muslims were restricted from participating in key political processes such as voting and applying for senior positions in government. Other religious groupings were supposed to pay a special tax referred to as jizya. This was a tax paid by all non-Muslims for them to be allowed to practice their cultures peacefully. In other words, non-Muslims were allowed to buy their freedom, unlike Muslims who could be allowed to exercise their freedom without restriction. All adults living in the Islamic states were supposed to pay taxes as a sign of loyalty to the government. Christians who never showed loyalty to Islam were often persecuted and oppressed. Ottoman tolerance was based on goodwill and cleverness because it only benefited Turkish Muslims. Works Cited Imber, Colin. The Ottoma n Empire, 1300–1650: The Structure of Power. Palgrave Macmillan, 2002. Print. Karpat, Kemal. The Ottoman state and its place in world history. Leiden: Brill, 1974. Print. Turchin, Thomas, and J. Adams. â€Å"East-West Orientation of Historical Empires†. Journal of World-Systems Research 12.2 (2006): 219–229. Print. This essay on Religious Tolerance in Ottoman Empire was written and submitted by user Logan Chan to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Free Essays on Intelligent Design Of The Universe

Intelligent Design of the Universe The search for knowledge about the origin of humanity is as old as its inhabitants. Since the early 1800's mankind has narrowed the debate to creation by a Supreme Being and the theory of evolution. Ever since then, science has been at odds against religion. Now it appears that science is returning to religion. Scientists are finding proof that the universe was created by a Supreme Being. The word evolution refers to the change of something over a period of time. In biology, the theory of evolution is "the complex of processes by which living organisms originated on earth and have been diversified and modified through sustained changes in form and function. This theory proposes that between 4 million and 10 million years ago, all organisms on earth had a common ancestor and that through a process of evolution, all living organisms descended from this common ancestor. Cevalier de Lamarck, a French naturalist proposed a theory of evolution in 1809. His idea did not get much scientific consideration until Charles R. Darwin announced his theory of evolution. Darwin published "his most famous book, On the Origin of Species by Means of Natural Selection in 1859. Darwin stated that offspring resemble their parents, yet they are not exactly identical to them. He also noted that some of these differences were not effects of their environment, but actually were passed down from parents to children. Darwin is the most well known scientist to write on evolution. There are many different variations on the theory of evolution. Darwin states that natural selection is the main reason for the evolution of life. The fight for food, water and other necessities benefits those creatures who are well adapted for the struggle. Those that cannot survive, die with no offspring to continue their genetic line. Natural selection is also called survival of the fittest. Another related idea to evolution is gradualis... Free Essays on Intelligent Design Of The Universe Free Essays on Intelligent Design Of The Universe Intelligent Design of the Universe The search for knowledge about the origin of humanity is as old as its inhabitants. Since the early 1800's mankind has narrowed the debate to creation by a Supreme Being and the theory of evolution. Ever since then, science has been at odds against religion. Now it appears that science is returning to religion. Scientists are finding proof that the universe was created by a Supreme Being. The word evolution refers to the change of something over a period of time. In biology, the theory of evolution is "the complex of processes by which living organisms originated on earth and have been diversified and modified through sustained changes in form and function. This theory proposes that between 4 million and 10 million years ago, all organisms on earth had a common ancestor and that through a process of evolution, all living organisms descended from this common ancestor. Cevalier de Lamarck, a French naturalist proposed a theory of evolution in 1809. His idea did not get much scientific consideration until Charles R. Darwin announced his theory of evolution. Darwin published "his most famous book, On the Origin of Species by Means of Natural Selection in 1859. Darwin stated that offspring resemble their parents, yet they are not exactly identical to them. He also noted that some of these differences were not effects of their environment, but actually were passed down from parents to children. Darwin is the most well known scientist to write on evolution. There are many different variations on the theory of evolution. Darwin states that natural selection is the main reason for the evolution of life. The fight for food, water and other necessities benefits those creatures who are well adapted for the struggle. Those that cannot survive, die with no offspring to continue their genetic line. Natural selection is also called survival of the fittest. Another related idea to evolution is gradualis...

Theory of demand Term Paper Example | Topics and Well Written Essays - 2000 words

Theory of demand - Term Paper Example As the price of goods and services rise, the quantity demand by consumers goes down. Siddiqui (35) further describes demand as that effective desire which can be satisfied meaning that desires are simply imaginations. It is required that the demand commodity should be available at a certain place, time, and price. Demand must satisfy the following requirements; desire for the specific commodity; sufficient resources to purchase the desired commodity; willingness to spend the resources; and the availability of the commodity. In addition, demand can also be used to measure or predict the quantity of commodities and services which the buyers would be motivated to buy in a market at a given time and at a given place. The changes in the price of the commodities that are related to that which a consumer uses affects the market demand for it and an example of this would be the price of margarine (which the consumer does not normally use) is much lower than the price of butter. Inevitably, the consumer will decide to go for the cheaper product although their preference lies with the more expensive one. The demand for certain commodities may also be affected by the changes of the income of potential buyers, for example, if the income of a buyer is reduced, then he will opt to purchase cheaper commodities in line with his diminished income; but if the income is increased, then the buyer’s demand for the same product at higher prices will increase significantly. The future expectations of buyers almost alw ays have a tendency of influencing the market demand of a product and this is usually displayed by considering the income security of potential buyers. If a potential buyer is confident in his belief that his future income will be stable, the he is more likely to spend more in buying both the commodities that he needs and wants. If however his future income is very insecure,

Analysis of Green Space and its Accessibility in AL-Madinah City, Essay

Analysis of Green Space and its Accessibility in AL-Madinah City, Saudi Arabia, - Essay Example Green spaces are of great importance both for ecological balance and for the health of individuals (Heidt and Neef, 2008). They play a fundamental role in providing opportunities for rest, relaxation and enjoying the beauty of nature for the urban population wishing to escape the daily stresses of urban life. Moreover, green spaces facilitate sport and leisure activities. In reference to the ecological benefits green space absorbs and expels pollutants from the environment, by acting as an urban heat sink thereby protecting urban biodiversity. Green spaces are important for improving the air quality during the day, ridding it of carbon dioxide and other pollutants; they also beautify the environment, create a soothing atmosphere, and protect people from the glare and heat of the sun This research will develop and extend current methods for the spatial analysis of patterns of green space accessibility with regards to all segments of the population in Madinah, Saudi Arabia. Increasing rates of urbanization in Madinah have led to increased pressure on many of the services and facilities, especially green spaces and gardens which are a key requirement for high density neighborhoods as they beneficial for the human life and for the environment as well. Thus, there is need to analyze these patterns and accessibility in order to guide green space planning both now and into the future.The huge evolution in Geographic Information Systems techniques can be used to analysis the accessibility to green spaces.... he services and facilities, especially green spaces and gardens which are a key requirement for high density neighborhoods as they beneficial for the human life and for the environment as well. Thus, there is need to analyze these patterns and accessibility in order to guide green space planning both now and into the future. The huge evolution in Geographic Information Systems techniques (Spatial Analysis, Modelling, Spatial Assessment, Network analysis) can be used to analysis the accessibility to green spaces. During GIS analysis of access to green space, it is imperative to compare the official classification of land area with the land use pattern on the ground. According to Chang (2008), classifying land portion is a viable method of appreciating land use in an area. Chang (2008), in his study, analyzes the accessibility of green space in terms of land area use. He compared the land use matrices in different areas in order to ascertain green space accessibility by considering the impact of different land uses over the accessibility of green spaces (Chang, 2008). Chang (2008) found that the impacts of land use, such as commercial and industrial activities, are directly proportional to area dweller’s access to the green space. The aim of this research is to analyse: [1] the geographical distribution of green spaces and [2] the factors that affect accessibility to green spaces to ensure that any future development addresses the issue of equitable distribution and access to parks and green spaces. The study will analyze the geographical distribution of green spaces and their facilities in Madinah by collecting relevant data from various parks of the city. The results will be represented through tables, graphs, and maps to show the pattern of geographical

The Arguments For Regulation Accounting Essay

The Arguments For Regulation Accounting Essay History is filled with examples where crisis and scandals paved the way for regulatory interventions in the financial markets. The UK introduced major changes in its regulatory practice after the fall of the Barings Bank as a result of the financial scandals during the 1990s. The Financial Services Authority was deregulated in order to develop more rigid and consolidated regulations that conformed to the practice that were prevalent in the industry. Similarly, the US saw a major shift in its financial accounting regulations after the Enron catastrophe. The financial crisis of 2007-2009 has resulted in bringing the issue of standardizing the regulations on financial accounting practices. Regulators worldwide have realized the systematic risks inherent in the financial markets and the critical role that regulations can play in sprouting and exacerbating the fiasco. Accounting standards plays a vital role in financial accounting and reporting in order for investors to make good decisions. Financial accounting and reporting are subjected to various regulations such as the Securities exchange Commission (SEC), the financial Accounting Standards Board (FASB), and the International Accounting Standards Board (IASB). They differs from countries due to the differences in the economic, social and political factors involved. (P. Brown) The Securities and Exchange Commission (SEC) was created in response to the major stock market crash in 1929 to restore investor confidence. At that time, financial statements were often poor in quality and not audited. Arguments for regulation Over the years there have been many arguments over the necessity for regulation. Accounting regulations are needed in the industries that are susceptible to monopolistic behaviours to protect stakeholders interests. These monopolies undermine the competition, as they would try to beat the competitor that poses a threat to their share in the market. Hence, regulation can help the governments in maintaining the efficiency of the markets to keep them attractive for investors and maintaining fair trade. Arguments in favour of regulation correspond to the market failure, government will be able to help through regulations. Moreover, regulations should be considered when there are businesses and financial institutions that offer windfall profits due to new innovation; the organization is able to achieve high profits. Suppliers will use unethical practices to charge a large sum of money by excluding the true cost, which is known as externalities. In addition to these, there are information asymmetries that exist where firms do not fully disclose their decisions. Bushman and Landsman (2010) suggest that optimal disclosure of financial information are beneficial because failure to do so might cause investors sceptical assumptions. Proponents of the regulations maintain that markets usually place their interest above the best benefit of the society. Thus, interventions in the regulations are necessary. Regulations are considered to provide a strong and focused control over the activities that are deemed important by the society. In the meantime, regulations can be seen as the strict process for performing and action in the corporate environment such as in order to set up, manage and end an organization, one has to follow the regulations laid out in the corporations law (Sloan, 2001). But regulations should not be considered as negative as it helps in managing, controlling and getting results from various business activities. For example, the rules and checks that are built into the regulations, give people the confidence that these regulations would not allow people to step out of their authority and conform to the regulatory requirements; that are developed keeping their interests in perspective. The move from governments brought light into the issue of regulating the accounting processing in the industry. Accounting is primarily responsible for providing relevant information for decision making required to make decisions of economic nature. This information is prepared by accountants and professionals in the industry which are responsible for maintaining the record of the financial and accounting data for the company. This information is published in the annual financial reports as well as the stock exchange helping investors to make informed decisions. Moreover, there are regulations relating to the application of taxes as well as the procedure through which organizations are formed and established. The statutory and financial requirements ensure that the organizations are capable of meeting their financial and corporate responsibilities (Bushman and Landsman, 2010) Hence, regulations play an integral role in the functioning of daily business organizations in the modern world. There are a large number of operations that need regulations as they contain data that is critical for efficient operation of the organizations. This information should not be put at risk and placing regulatory requirements on its collections and maintenance is a safe way to ensure the efficiency of the accounting process (Hoogendoorn, 2006). Arguments against regulation Nonetheless, there are a number of perspectives on the issue of regulating the financial markets. The critics of the idea present the argument that these regulations are not needed as the market players act in an efficient manner to serve the society and efficiently utilize their resources. Characteristics of principles-based and rules-based standards A standard consist of principles and rules that apply to given accounting issue (Nelson, 2003). Schipper (2003) suggested that accounting standards in US are more rules-based but often based on principles while IAS and IFRS are more principles-based. Principles-based standard According to ICAS (2006), principles-based accounting standards are based on a conceptual framework. They suggest that such standards require a clear hierarchy of overarching concepts, principles that reflect the overarching concepts and limited further guidance (ICAS, 2006). The principles-based deliver a comprehensive way in preparing the financial statement yet has the flexibility to overcome any situations. Sarbanes-Oxley Act of 2002 required the SEC to assess the viability of a principles-based accounting system. The SEC focused their studies on objective-oriented standards, which is similar to FASBs definition of principles-based standards but Benston et al., (2006) propose that it is more optimal as it offer a narrower framework that limits the scope of professional judgement but allowing more flexibility. In 2008, Grant Thornton issued a White Paper suggesting six high-quality characteristics of principles-based accounting standard. This include; faithful presentation of economic reality, responsive to users needs for clarity and transparency, consistency with a clear Conceptual Framework, based on a defined scope that addresses a broad area of accounting, written in a clear and understandable language, use of appropriate judgment (Grant Thornton, 2008). Benston et al., (2006) agrees that principles-based tend to have more professional judgement. The practice of professional judgment is reinforced to give a true and fair view of the organisations performance. The fundamental advantage of principles-based accounting is that its broad guidelines can be practical for a variety of circumstances. Precise requirements can sometimes compel managers to manipulate the statements to fit what is compulsory. Rules-based standards According to Nelson (2003), rules-based standards have more bright line threshold, more rules, have more scope exceptions and large volume of implementation guidance. Example for bright-line rules-based standards is the managing of capital lease and operating lease. The principle contrast being that a capital lease might need to show up on the asset report of the carrier whereas operating lease do not need any recording. Two distinguishable lease transactions are characterized contrastingly based upon the GAAP renting guidelines (Maines, 2007). Rules-based increases the comparability especially when accountants and regulators have different opinions on interpretation of accounting issues. The FASB developed rules-based standards to increase verifiability for management, auditors and regulators who seek for a clear view of accounting issue. This is related to the reduction in litigation as guidance to protect them from any lawsuits or criticism for aggressive reporting (Benston et al., 2006). If organisation fails to conform to these rules, it has to face legal consequences due to the fact that investors entrust the organisation to meet the regulatory requirements and make their decisions based on the interpretation of financial data. Regulators often prefer rules to avoid unpredictable of later enforcement. Rules reduce discretion of preparer making their judgement less likely to be motivated by the yearning of personal benefits (Coglianese et al., 2004). Moreover, some managers prefer rules-based standards as business arrangement to prepare financial statement. To achieve desirable financial result, they get to gain opportunities by lobbying for treatment of different type of business arrangements (Maines, 2007). Why are principles-based standards more useful than rules-based standards? Many commentators have suggested that the US accounting standard is more rules-based. Rules are thought to be simple but in reality it could complex and easily be manipulated. For instances, tax regulations are mainly rules-based causing problem to arise when organisation start a new transaction not under the rule guideline. Making it difficult for auditors to clarify the inconsistencies (Coglianese et al., 2004). Benston et al., (2006) agree that the complexity of rules can become dysfunctional when the economic changes or when managers structure transactions that meet the rules. Therefore, theres no need to reduce earnings management and improve the quality of financial reporting because mangers will eventually find his way to meet rules by violating them that overcompensate for judgemental discretion. Thus, many regulators are now leaning towards the principles-based approach. Application of rules-based according to Schipper (2003) is undesirable because the check-box mentality tend to risk the quality of financial reporting whereas principles-based exercises professional judgement. Regulators believe that rules-based approach foster creative accounting, neither comprehensive nor comparable. It is a delusion that rules-based could completely eliminate risk of litigation. Instead of rules-based, principles-based accounting systems provide a true and fair framework with effective communication that are required by stakeholders. Risk of litigation will always remain but principles-based will minimise the risk (ICAS, 2006). Rules exist because a standard is based on poor principles. Using applicable principle would reduce the need of having detailed set of rules, therefore complexity of the rules could be minimised and standard will increase its comparability (Nobes, 2005). Furthermore principles-based standards are meant to provide a more precise accounting statement reflecting the companys performance reason because as the used of principles-based increase, manipulation of rules would reduce. Study result shows that corporate managers prefer principles-based. Objectives are yet again the flexibility when they could report what they believe of the consequences, beneficial of forecast earnings and if management reimbursement is related to their target (Philips et al., 2010). The study have also indicated that principles-based focus more on reporting the true economic circumstances, however with that much liberty auditors might challenge managements misappropriation of standards. Thus, focusing on one or the other standard will not necessary solve the transparency of financial reporting. There are two matters to take into consideration when engaging into principles-based standards. The issues are to reduce the weighting given to comparability relative to other qualitative characteristics in the conceptual framework and to increase professional judgement in both transaction and financial statement (Bennett et al., 2006). Problems standard setters have in promulgating standards that are principles-based Accounting standards are promulgated to assist the objective of financial reporting; some parties believe that collapse of a company was caused by the incompetent standards. Problems standard setters find promulgating principles-based standard is because rules-based standard is favourable at times. Rules-based standards are able to achieve qualitative characteristic of comparability in financial reporting whereas principles-based are not able to. Criticism of principles-based arise when uncertainty of the standard reflects a risk of regulator sanctions. Uncertainty can be accepted only if regulator agree to the firms interpretations and respond correspondingly (Black, 2007). Level of uncertainty will increase if standard setter developed internal understanding of the guideline not shown in the firms statement. Moreover, applying principles-based standard will have diminishing effect on the aggressive reporting than strengthening audit committee. (Agoglia et al., 2011) According to Coglianese et al., (2004) move to principles-based may rise problem such as insufficient training to make professional judgment, therefore training will be required. Moreover in the absence of rules, managers may disclose biased information thus company may need to professional resolve (Maines, 2007). Managers do not always apply accounting standards in good faith, they are always biased and now with the flexibility of principles it is criticised that rise of potential for earning management (Nelson, 2003). Providing suitable resolve may be challenging because auditors find difficulty in predicting how principles will be applied to certain litigation. Despite the limitation of rules-based, some standard setter would still prefer rules to principles just to avoid both uncertainties and litigations. Conclusions We can conclude from this discussion that accounting has been not been able to receive a complete regulatory pack that can provide a theoretical foundation for the financial accounting domain. The individualistic approach to developing these theories has not been successful because they miss out on some important factual information. Globalization has caused a number of challenges to the accounting domain as more and more companies have moved their systems from manual to computerized systems. Therefore, regulators face a raising problem of devising regulations that ensure the integrity and confidentiality of the accounting information. There are many mixed feelings regarding the ideas to regulate accounting. However, despite the mixed opinions, the idea to regulate accounting is strong. It is not only the responsible thing to do, but it will also safeguard the public form companies and fraudulent activities that could occur. To not regulate accounting laws and practices will only leave room to gather more mistrust in the accounting.

Economic History of Europe from Early 100s to Medieval :: essays papers

Economic History of Europe from Early 100s to Medieval In the tenth century, Europe was coming out of a torment of invasion, plunder, and rapine, by enemies’ form all sides. They were from Scandinavia, the Norsemen or Vikings that pillaged and harassed everyone almost to Constantinople. They were also plagued by the Saracens from across the Mediterranean and from the Magyars from the east overland. But no one will submit to this kind of abuse forever. Europeans began to retaliate and counter the thrusts of their attackers, raising the price of aggression. Over the years the northern tribes and Hungarian invaders gave up, settled down and domesticated. This end form danger launched Europe on the path for development and growth. Western Aristocracy, however, did not foster the idea of a successful, efficient economy. The Aristocratic empires squeezed al they could out of what they had instead of looking for new ways to make more. They pressed and oppressed harder. These societies had no initiative and could not operate in terms of productivity. The medieval period that followed was considered a transitional society. These nomadic communities kept in constant motion mad nothing so special or valuable as to cause issues of ownership or other ambitions to power. In the centuries that followed authority began to weaken. The tradition of election passed on to hereditary rule, but the old customs and appearances also faded away and the ruler, even when designated at birth was formally elected. His power was weakening and some seeked to restore the empire that had once been. At this point the basis of economy in Europe was private property what could be held, defended, and conquered. As communication and transportation came into people’s lives the contest for power in European societies gave rise to semi-autonomous city, or an organized commune. But nothing like the commune appeared outside Western Europe. The commune had a primary economic function to be a government of the merchants, by the merchants, and for the merchants. Also it functioned in its ability to grant social status and political rights on its residents, rights that are crucial to the conduct of business and to freedom from outside interference. These cities became gateways to freedom. Migration to cities improved the income and status of the migrants. Self emancipation in Western Europe was directly linked to the franchised villages and urban communes. Economic History of Europe from Early 100s to Medieval :: essays papers Economic History of Europe from Early 100s to Medieval In the tenth century, Europe was coming out of a torment of invasion, plunder, and rapine, by enemies’ form all sides. They were from Scandinavia, the Norsemen or Vikings that pillaged and harassed everyone almost to Constantinople. They were also plagued by the Saracens from across the Mediterranean and from the Magyars from the east overland. But no one will submit to this kind of abuse forever. Europeans began to retaliate and counter the thrusts of their attackers, raising the price of aggression. Over the years the northern tribes and Hungarian invaders gave up, settled down and domesticated. This end form danger launched Europe on the path for development and growth. Western Aristocracy, however, did not foster the idea of a successful, efficient economy. The Aristocratic empires squeezed al they could out of what they had instead of looking for new ways to make more. They pressed and oppressed harder. These societies had no initiative and could not operate in terms of productivity. The medieval period that followed was considered a transitional society. These nomadic communities kept in constant motion mad nothing so special or valuable as to cause issues of ownership or other ambitions to power. In the centuries that followed authority began to weaken. The tradition of election passed on to hereditary rule, but the old customs and appearances also faded away and the ruler, even when designated at birth was formally elected. His power was weakening and some seeked to restore the empire that had once been. At this point the basis of economy in Europe was private property what could be held, defended, and conquered. As communication and transportation came into people’s lives the contest for power in European societies gave rise to semi-autonomous city, or an organized commune. But nothing like the commune appeared outside Western Europe. The commune had a primary economic function to be a government of the merchants, by the merchants, and for the merchants. Also it functioned in its ability to grant social status and political rights on its residents, rights that are crucial to the conduct of business and to freedom from outside interference. These cities became gateways to freedom. Migration to cities improved the income and status of the migrants. Self emancipation in Western Europe was directly linked to the franchised villages and urban communes.

Us Constitution

From 1781 to 1789 the Articles of Confederation failed to provide the United States with an effective government. It acted as though a loose confederation, or â€Å"firm league of friendship. † The Articles of Confederation created a weak central government that linked the thirteen states in common problems such as foreign affairs, and a judicial arm. Although, there was no executive branch, which meant no leader to enforce laws. Also, the Congress was weak (it was designed that way), and therefore the government could merely advocate and appeal.The United States faced two main problems: the lack of the central government’s power, and its inability to collect and/or create revenue. Each state was in fact not very coherent with the central government. Nor were the states coherent with each other. The states possessed more control than the central government, as the Articles of Confederation forbade the government to command, coerce, or control. It could not act directly upon the individual citizens of sovereign states. Also, the government could only recommend laws, taxes, and other pieces of legislation to a state.Most often, when the government advocated for a law to be passed in a certain state, the state would reject the recommendation, like Rhode Island had done in 1782 (Doc. A). Moreover, the central government had no power to regulate commerce. This is due to how reluctant the states were to hand over control of taxation and commerce, after they had just won it from Great Britain. Without a central power to control these two aspects of the economy, the states were free to establish different, and often conflicting laws regarding tariffs and navigation. This led states to become only farther apart from each other, rather than more unified.Additionally, despite the weak, unsuccessful government, to make any change to the Articles of Confederation required unanimous ratification. Unanimity was near impossible, meaning that the Articles could ne ver be amended. With a government this weak, people would lose confidence in it, and won’t realize the benefit of the liberty they won from the British (Doc. G). Next, the Articles of Confederation failed to allow the central government to collect revenue. In addition to the central government already being weak, it could not effectively collect taxes.Congress, dealing with a large war debt, could not even pay its own soldiers their promised money (Doc. C). Congress needed some form of revenue to get out of debt, so it established a tax quota for each of the states. It then asked each of them to contribute to their share on a voluntary basis. The government, lacking a president (executive branch), had no way to enforce this tax. Congress was lucky if they received one-fourth of their desired tax amount. Furthermore, Congress could not tax trade or any commerce; as for they did not set the regulations for it.Despite not fully â€Å"paying federal taxes†, states still sc rambled to get money, and some ended up having to foreclose farms of debtors. Events like this in Massachusetts (along with the high taxes issued by the state), caused Shays’s Rebellion. This was occurred when a group of debtors demanded that the state issue paper money, lighten taxes, and suspend property takeovers. Even though the rebellion was crushed, it was a sign that in order for the United States to survive, a new constitution with a stronger federal government must be created.With a government so weak and ineffective, it is clear that the United States could not survive without a new constitution. This is evident through the lack of the central government’s power, and its inability to generate revenue. As time went by, more and more people began to realize this, which soon began the pursuit of the U. S. Constitution. Therefore, it is obvious that from 1781 to 1789 the Articles of Confederation did not provide the United States with an effective government. (Am erican Pageant was textbook used)

Essay about An Inside Look at the American Civil War

A civil war is a war between citizens of the same country. From 1861 to 1865, America was fighting its own civil war. The American Civil War began when several Southern slave states declared their secession. When they seceded, they formed the Confederate States of America which was also known as the confederacy. The states remaining were known as the Union. Before the Civil War, slaves were treated unfairly, like property, rather than people. One court case that proves this is the 1857 court case of Dred Scott v. Sanford. This court case had a landmark decision by the U.S. Supreme Court in which the Court decided that African Americans are property and could not be American citizens. This case also decided that the 5th amendment protects†¦show more content†¦This compromise caused the North and South to be divided, almost as two different countries. It caused tension between the North and the South because northerners felt that Congress had the power to prohibit slavery in a new state while southerners argued that new states had freedom to choose slavery if they wished. Another compromise that expedited the civil war is the Compromise of 1850. Like the Missouri Compromise, the Compromise of 1850 helped solve the issue of admitting free and slave states. This compromise admitted California as a free state and ended the slave trade in Washington D.C. It also stated that popular sovereignty would be used in the New Mexico and Utah territories. Popular sovereignty is the principle that the authority of the government is created and sustained by the majority’s consent of its people. One of the most important aspects of the Compromise of 1850 was that a Fugitive Slave Law was passed. The Fugitive Slave Law declared that all runaway slaves who fled north to free states were, upon capture, to be returned to their owners. This compromise caused a lot of abolitionists to increase efforts against slavery which led to the Underground Railroad because since slaves weren’t safe in the north, the fleeing slaves had to make their way to Canada. The last compromise that contributed to the start of the civil war isShow MoreRelatedThe New Jim Crow By Michelle Alexander1313 Words   |  6 PagesAfrican-American. The creation of Jim Crows laws where used as a tool to promote segregation among the minority and white American. Michelle Alexander’s the new Jim Crow Mass takes a look at Jim Crow laws and policies were put into place to block the social progression African-American from the post-slavery to the civil rights movement. Fast-forward to 2008 the election of Barack Obama certified that African-Americans where no longer viewed as second-class citizens instead African-Americans are equalRead MoreThe New Jim Crow By Michelle Alexander1316 Words   |  6 PagesAfrican-American. 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