Employment Law Essay examples -- Law

IntroductionIn many countries the responsibilitys social function in employment relations is not something that can be ignored. The state, which is characterized by a set of institutions made of the executive, legislature, the judiciary, the local government and the police, is a system of political domination that exercises power with the legitimate usage of violence, money supply and taxation. The presence of the state in any aspect of life of its citizens is pervasive, whether it is through macroeconomic policies or its role as an employer or even through legislation. In the capitalist being we live in today the state cannot be left out in any aspect pertaining to its citizens. The state (government) is applying policies on the basis that other participants in the employment relations system (employers and the trade unions) cannot manage to take control of all the aspects involved in the work system (Palmer, 2007).Since the federal elections of 2004, the policy of industrial relations issue has been all over. The competing goals of the employees and employers are evident through the trade unions and third parties. The managements objectives are paramount with regards to market efficiency with limited space for other interests. Therefore, curtailing trade unions activities and setting tribunals to regulate conditions and wages in the name of free markets is increasing. The states talks of advocating for democracy, having limited interventions s as to bring about industrial conformity in certain sectors of the economy, but in practice it has intervened in almost all the sectors of the economy (Adams, 200 ). This therefore begs the question, should the state play an intervening role in employment relations, and if so, to what extent and why?... ...the sectoral and national interests are integrated to increase productivity. The collective bargaining system should also be independent to arrive a more equitable and balanced tripartite relationship (Adams, 2001).Works CitedAdams, J. (2001) .Comparative Industrial Relations Contemporary Researchand Theory. London harper CollinsAcademic.Creighton, B. & Stewart, A. (2005). Labour Law. Annandale The confederation Press.Dunlop, T. (1998). Industrial Relation Stystem.New York Holt.Keller, K. (2001). The Role of the State as Corporate Actor in Comparative Industrial Relations Contemporary Research and Theory. London Harper Collins Academic.Ozaki, M. (1999). Negotiating flexibility the role of the social partners and the state. London international Labour Organization.Palmer, G. (2007). Employment Relations. New York Macmillan Education.

Sexual Selection as a Determinant of Certain Traits :: essays papers

Sexual survival as a Determinant of Certain TraitsIf you were a young-begetting(prenominal) would you rather have a beautiful, impressive, long tail that attracts a lot of women or would you rather have a shorter, less attractive tail that enables you to escape cock from predators more easily? Living out in the wild among many potential predators, a shorter tail would seem more logical since it would be a more useable trait than a good-looking one. Though the most logical choice, it is not always the case. In many species, traits that would normally be considered steamy or cumbersome are actually favorable. Hard to believe as it may be, these seemingly maladaptive traits can prove to be very useful to certain members of many different species as shown by Darwins Theory of Sexual Selection. They enhance the major power of the individual to obtain mates and are thence very important in the reproductive and evolutionary success of many animals.It is first necessary to unders tand the basics of Natural Selection before be able to show how Sexual Selection leads to extravagant traits. The main idea behind natural selection is that living organisms change and adapt in establish to enhance their ability to survive and reproduce. Those animals that adapt will be more likely to survive and produce more offspring than other animals in the comparable environment that do not (Boyd and Silk 2000, p. 5), as maintained by Darwins second postulate. Phenotypes that are favored by Natural Selection include the ability to care for offspring, acquire resources, and avoid predators. The correlation between Natural Selection and Sexual Selection is the next necessary step to understanding how Sexual Selection accounts for awkward traits. The later of the two can be considered a special category of natural selection. It involves selection for traits only concerned with increasing the probability of marriage (Krebs and Davies, 1993, p. 89). It is expressed most s trongly in the sex whose access to mates is most limited. In mammalian males, sexual selection tends to have a greater impact on behavior and morphology than does other forms of natural selection.Due to the combination of females investing more in the care of the offspring and the one-to-one universe sex ratio, males are usually the ones in competition for females. Male reproductive success also varies much more than that of the female.

Greed, Paranoia, and Love Destroying a Real Man :: essays research papers

M each things can destroy a man, but only cardinal things that can destroy a real man, greed, paranoia and love. I have no idea why I rightful(prenominal) wrote that last quote, I just thought it would be nice to start my book with something that sounds half commission smart. Anyway, my name is Ammar Barakat, born on the sixth of July 1980. I am not famous, gifted, smart, rock-steady-looking or powerful, as a matter of fact, I am not special in bothway. Nevertheless I have decided to write this book to discriminate my story to the world (hopefully), because believe it or not, I think I have lead an interesting and unique life. Before I go any further I guess I should start telling u about my first few years of life, or what I can recommend from it.My first memory was when I was three years old I remember it was me, my brother and my parents sitting in the car and stopping at a mini-market to pick up some chips on our way to the swimming pool. I have no idea why this memory is plastered in my passport because there was nothing special about that day we used to always stop at the mini-market with my brother and parents to pick up some chips on our way to the swimming pool. Although I was born in Syria, I spent the first four years of my life in the United Arab Emirates. My father had a good job, and we lived in a nice house and had a normal life, actually it was ironic since me and my family seemed to be living the American dream in an Arabic country. Since I dont remember much of the UAE days I cant tell u much about it, all could tell u is that any parent would wish to raise their children in the environment that I was raised in. My father went to work, my mother took care of me and my brother, and all me and my brother had to worry about was the extend of French- fries we were going to eat at the swimming pool that day.Then, everything changed. The day that I have always feared has come, it was my brothers first day of school. Dont get me wrong, me a nd Tareq were never the best of friends, and I wasnt upset that he was leaving me, oh no, I was jealous of him.

Cryptography :: essays research papers

Cryptography is one way you can keep learning secure. A person who does not know the method apply to change the information to keep it secure cannot copy the method used or reverse the change. The basic components of cryptologic systems are used to encipher (scramble) information so that it is trying to determine the meaning without the appropriate get wind or nominate(s) to decipher (unscramble) the information. The components include cryptographic algorithms (mathematical functions) for enciphering or deciphering information and keys. Symmetric and asymmetric are two examples of cryptographic systems. Symmetric systems use the same key to encipher and decipher. Asymmetric systems generate and use different keys to encipher and decipher a secure key pair. With this key pair, consisting of a public key and a private key, only one key can decipher what the other enciphers.Merely knowing one key does not make it very likely that someone will be able to figure out the other key. Asymmetric key pairs are used in creating digital signatures and transporting symmetric keys. In the past, most encryption systems only used symmetric cryptography. The problem with symmetric cryptography though, is the difficulty encountered in distributing keys to real people. Since symmetric cryptography uses the same key for enciphering and deciphering, a person has to use creative and difficult means to prevent someone from intercepting the key. If a third fellowship were to intercept the key, they could use it to decipher anything it was used to encipher. A solution to this problem is public key cryptography which uses asymmetric cryptography to transport symmetric keys.

Comparing the French Lieutenants Woman and Jewel in the Crown Essay

Similarities between French Lieutenants womanhood and Jewel in the efflorescence John Fowless French Lieutenants Woman and Paul Scotts Jewel in the Crown are two literary works that illustrate continuity in British literature over time. While French Lieutenants Woman is set in...the priggish era and Jewel in the Crown depicts events in... the twentieth century . . ., the two exhibit similar thematic content. Both works emphasize the importance of accessible stature, both portray societys view of whats acceptable in the intimate relationships of women, and both are stories in which two lovers are together regardless of whether or non society approves. The portrayal of social statures in French Lieutenants Woman is rather simple. Other than Sarah Woodruff, the characters are of the wealthy upper class. Sarah is described as a brusque but educated woman who has lost her reputation. Other characters include Charles Smithson, a wealthy gentleman who becomes Sarahs lover Ernistina Freeman, Charles fiance and daughter of a wealthy businessman Mr. Freeman, Ernestinas father, a successful businessman who aspires to the upper class by marrying his daughter into a higher class... and Ms. Poultney, a wealthy widow who takes in Sarah Woodruff to belittle and humiliate. affable statures portrayed in Jewel in the Crown are more complicated race also plays into the social status of its characters. The main character of the floor is Daphne Manners, who starts off as upper class but is later demoted to that Manners girl due to an inter-racial relationship with Hari Kumar. Hari is born in India, but grew up sanitary to do in England. Upon his return to India he has lost his social status. he aspires to the ... ...disapprove and criticize her. It was a sad reality that white hostility for mixed relationships could deprecate the life of an innocent child. Jewel in the Crown and French Lieutenants Woman illustrate in full, continuity in British literature. While Fren ch Lieutenants Woman represents the 1860s and Jewel in the Crown represents the 1940s, the two literary works remain very similar in plot and theme. They also illustrate that the values of the British in regards to intimate relationships and social boundaries remained unchanged for over eighty years. Works Cited Damrosch, David, et al., ed. The Longman Anthology of British Literature. Vol. B. Compact ed. New York Longman - Addison Wesley Longman, 2000. Scott, Paul. The Jewel in the Crown. (1966.) Vol. 1 of the Raj Quartet. Rpt. stops Univ. of Chicago Press, 1998.

Comparing the French Lieutenants Woman and Jewel in the Crown Essay

Similarities between French Lieutenants Woman and Jewel in the Crown tin can Fowless French Lieutenants Woman and Paul Scotts Jewel in the Crown are two literary works that illustrate continuity in British belles-lettres over time. While French Lieutenants Woman is set in...the Victorian era and Jewel in the Crown depicts events in... the twentieth century . . ., the two exhibit mistakable thematic content. Both works emphasize the importance of social stature, both portray societys view of whats acceptable in the intimate relationships of women, and both are stories in which two lovers are together regardless of whether or not society approves. The portrayal of social statures in French Lieutenants Woman is rather simple. Other than Sarah Woodruff, the characters are of the wealthy upper class. Sarah is described as a poor but educated woman who has lost her reputation. Other characters include Charles Smithson, a wealthy human who becomes Sarahs lover Ernistina Freeman, Cha rles fiance and daughter of a wealthy businessman Mr. Freeman, Ernestinas father, a successful businessman who aspires to the upper class by marrying his daughter into a higher class... and Ms. Poultney, a wealthy widow who takes in Sarah Woodruff to belittle and humiliate. Social statures portrayed in Jewel in the Crown are more complicated travel also plays into the social status of its characters. The main character of the story is Daphne Manners, who starts off as upper class but is later demoted to that Manners girl referable to an inter-racial relationship with Hari Kumar. Hari is born in India, but grew up well to do in England. Upon his return to India he has lost his social status. he aspires to the ... ...disapprove and criticize her. It was a sad reality that white hostility for mixed relationships could devalue the life of an innocent child. Jewel in the Crown and French Lieutenants Woman illustrate in full, continuity in British literature. While French Lieutenants Woman represents the 1860s and Jewel in the Crown represents the 1940s, the two literary works remain very same in plot and theme. They also illustrate that the values of the British in regards to intimate relationships and social boundaries remained unchanged for over eighty years. Works Cited Damrosch, David, et al., ed. The Longman Anthology of British Literature. Vol. B. clump ed. New York Longman - Addison Wesley Longman, 2000. Scott, Paul. The Jewel in the Crown. (1966.) Vol. 1 of the Raj Quartet. Rpt. Chicago Univ. of Chicago Press, 1998.

Where the Mind Is Without Fear

Where the Mind is Without dismay is a short lyric taken from Gitanjali. Here, the poet prays to divinity to enkindle his country from darkness and slavery into a state of ideal exemption. In this inspiring poem, the poet prays God for the spiritual emancipation of his country and countrymen. True freedom lies in a full and virtuous living. Therefore the poet prays to God that his countrymen should be fearless, truthful, rational, God-fearing, noble and generous. Knowledge should be free and there should be no divisions of caste, creed and nationality.The poet prays to God to give nonpareil to those who are working hard to achieve perfection without taking rest. Rabindranath Tagore prays to God to help his countrymen to follow the path of tenacious thinking and non to indulge their mind in antique and outdated customs and traditions. According to Rabindranath Tagore, the outdated customs and traditions close the ways of progress. Hence his countrymen should leave behind all to ld the outdated customs and traditions and should fill their minds with logical thinking to lead themselves on the path of progress.Rabindranath Tagore prays God that his countrymen should follow the divine way of progress and must get themselves in right action and thinking. His countrymen should possess the universal mind and should leave behind the narrow thinking. Their mind should be liberated from all the narrow thinking and should accept the broad outlook. It is to be noted that the heaven of freedom for which the poet prays is not a heaven of political and economic freedom but of spiritual freedom from fear, narrow-mindedness and evil desires. Where the mind is without fear is a beautiful lyric taken from the collection of poems Gitanjali originally written in Bengali but translated into English by Rabindranath himself. In 1913 he received a Nobel prize for literature for Gitanjali, the only Indian who is honoured with a prestigious prize for literature. The lyric Where th e Mind is Without Fear is a devotional poem, in which Rabindranath Tagore prays God to liberate his countrymen from the age-old customs which mar the progress of his nation. He also prays to God to inculcate the habit of logical thinking and should relieve them from the mentality of slavery of customs.He seeks complete freedom, a political and spiritual freedom. Where the mind is without fear and the head is held high Where knowledge is free Where the orb has not been broken up into fragments by narrow domestic walls Where words come out from the depth of truth Where tireless striving stretches its arms towards perfection Where the clear stream of reason has not lost its way into the dreary desert sand of dead habit Where the mind is led forward by thee into ever-widening thought and action Into that heaven of freedom, my Father, let my country awake.

Explaining the Goal of Financial Management and the Role of Ethics Essay

It has always been the goal of the financial managers to maximize the wealth of the shareholders of the firm. That is to say, we maximize the potential benefits that the firms stakeholders stool by increasing the value of the firm in which these shareholders have taken the risk of investing to. According to Ingram (1992), the worth of a company is dependent on the capacity of the assets to produce cash lams over a period of time.This means that if the firm is able to generate a positive net cash flow including a reasonable dividend to its owners, then it said that value is created. Firms face two kinds of profits. They are accounting profits and economic profits. Maximizing accounting profits commonly refers to the general corporate goal of maximizing profits as maximizing economic profits gener all toldy refers to maximizing the shareholders wealth.Ingram (1992) has distinguished them by defining accounting profits as the income accumulated after the overall cost is deducted from the overall revenue before the payment to shareholders is considered and economic profits as the income accumulated after compensating for the factors of production such as capital, labor and others. Moreover, she differentiated the two by saying that accounting profit does not consider all the factors of production as economic profit does and that it also does not consider compensating the shareholders for taking the risk in investing in the firm.Maximizing wealth does not consequently mean that the firm has to face an unethical decision making. It is still up to the firm as to how it will perform this task. As according to Goizueta (1997), everyone in the company would be better of if it plans for a long-term goal rather than a short-term goal. Through this, the firm can still plan on how it will maximize the wealth and at the same time be consistent with ethical standards.

Discussion of Ias 17 Leases

Advanced Accounting Theory & Practice Assignment Discussion of IAS 17 rentings Huixuan HUANG Student ID 500284151 Module labor organizer Colin Bradley Words Count 1964 words Date of Submission 17th April, 2012 Discussion of IAS 17 Leases Introduction Accounting for leasing is always being a hot topic. The stock driventers of IAS 17 encountered much controversy when they tried to stop charging all ask payments to the income statement.In this essay, firstly, I will point fall out the key features of the current IAS 17 with its exit on General Electric Company for illustrative example. Then I will analyst the development of IAS 17 and its underling rationale. Finally, the criticisms of the standardised will mainly be discussed, followed by the brief debate of proposed new leasing standard. Key features with example IAS 17 aims to prescribe the appropriate accounting treatment and disclosure to apply in fill items such as property, plant and equipment for both lessees (the user) and lessors (the supplier).First of all, IAS 17 defines a lock as an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time (IAS 17) and then the standard classified a lease as finance lease if a lease that transfer substantially all the risks and rewards incidental to ownership of an asset (IAS 17). All other leases be distinguished as direct leases. It is the nearly prominent feature of IAS 17.Clearly, the classification of a lease, ignoring the legal form of arrangement, depends on the substance of the transaction instead, which means it concentrate on the risks and rewards linked with ownership perch with either the lessee or the lessor. IAS 17 imparts five primary situations in detail as indicators which would normally be grabed as a finance lease. Additionally, the land particle and the buildings element should be normally considered separately when distinguishing a lease. The minimum lease payments are allocated between the elements of the lease proportional to their relative fair values at the incipiency of the lease.Of course, IAS 17 requires different accounting for operating leases and finance leases. In the case of operating leases, as the lessee does non shoulder the risks and rewards of ownership, the annual leases payment are only recognizes on a straight-line basis over the lease term as an expense through the income statement. However, for finance leases, lessees are required to list leased items as an asset in their financial statements along with a related covenant for future payments to the lessor. It means it is not allowed to leave the leased asset and lease obligation out of the equilibrium sheet.Finance leases must be capitalized in the lessees accounts. Take General Electric Company for example. As a lessee in operating leases, GE recognizes the lease payment as an expense on a straight-line basis over the lease term. Thei r rental expense under operating leases is shown as following. Cited from GE one-year report 2011 At December 31, 2011, minimum rental under operating leases for GE and GECS aggregated $2,387 million and$2,119 million, respectively. Amounts payable in the beside five years follow. Cited from GE Annual report 2011As a lessor in operating leases, it presents these assets in statements of financial position according to the nature of the asset. The depreciation form _or_ system of government for leased assets is consistent with GEs normal depreciation policy for similar assets. Lease revenue from operating leases is recognised in income on a straight-line basis over the lease term. GECS revenues from equipment leased to others were $11,343 million in 2011 and$11,116 million in 2010. As IAS 17 requires, under finance leases, GECS recognize assets in balance sheet and present them as finance receivables at an amount equal to the net investment in lease.Its investment in finance lease s includes direct financing and leveraged leases of aircraft, railroad rolling stock, transportation equipment, medical equipment, commercial real estate, commercial equipment and facilities, etc. Net investment in financing leases is following Cited from GE Annual report 2011 According to IAS 17, many large companied such as GE lay down to convert their operating leases to finance leases. Such a conversion results in increasing on both current liabilities and total liabilities.These increases might have significant implication for financial analysis. Development of IAS 17 and its profound rationale The harvest in the leasing industry became massive in 1970s, which means leasing had been a significant economic resource. However, accompanied with the growth in off balance sheet financing, leasing in popularity led to a problem that companies financial statements were seemed to be distorted by the accounting treatment of leasing transaction. Thus, they did not show a true and fair view about their business activities by financial reports.Like many other standards, urgent action was needed as there was no uniformity in treating and disclosing the lease transactions to prevent manipulated accounting message occurring. IAS 17 proved to be very controversial accounting standards. Time witnessed the extent of the controversy. Originally, IAS 17 was published in September 1982 by the IASC and revised in December 1997. In December 2003, it was revised again and issued by the IASB. In April 2009, an amendment about the classification if land leases as a part of the Annual Improvements to IFRSs as made to IAS. Then the revised IAS 17 remains effect to now. The ASC in the UK expressed a concern that the standard might lead to undesirable economic consequences by reducing the quantity of leasing and that the lessee firms gearing might be affected disadvantageously by the inclusion of the lease responsibility. Nevertheless, in the event, the commercial reasons for leasin g and the capacity of the leasing industry to structure lease agreements to circumvent the standard prevented a reduction in lease activity.Evidence of lessors alter the term of the lease agreements to ensure that they remained off balance sheet is supported by Cranfield and by Abdel-Khalik et al. (2008, Elliott, B. and Elliott, J. ) In current IAS 17, the leased items that substantially transferred the risks and reward to the lessee should be reported in the financial statements. The standard requires finance leases to be capitalized. The asset and liability should be brought onto the statement of financial position. Criticisms of IAS 17Unfortunately, there are strong criticisms embossed in relation to the existing IAS 17S by securities regulators, professional accountants and other interested parties. The main criticisms focus on the failure of the existing accounting model to pertain the needs of financial analysis for users of financial statement. Commonly, investors and othe r users of financial statements believe operating leases produce assets and liabilities so they routinely adjust the recognized amounts to recognize the assets and liabilities so as to make comment the effect of lease contracts in profit or loss.However, there are deficiencies in the information on leasing accounting in the current IAS 17. It cannot provide a complete picture of a companys leasing activities and is difficult to compare entities each other. Equally importantly, existing IAS 17 could provide opportunities to structure leasing transactions whereby lease contracts can be built in a particular(prenominal) way in order to achieve a particular lease classification and lead to a particular outcome. For instance, a lease contract could be fabricated in such a way that it is not in accord with any bright-line indicators of IAS 17.Consequently, it is classified as an operating lease in order to obtain an economic source of unrecognized financing and thereby achieves a particu lar capital structure. Moreover, the two different accounting models for leases might lead to very different accounting treatment for similar transactions. This also reduces comparison for users of financial statements. Some critics of IAS 17 have pointed out another problem that the existing accounting model is conceptually deficient. IAS 17 only identifies as liabilities obligations payable under finance leases, not those under operating leases.Specifically, arriving at a lease contract, the lessee obtains the right to use the leased equipment, which fulfills the boards definition of an asset. Similarly, the obligation of the lessee to pay rentals also meets the definition of a liability. However, the right and obligation are not recognized if we identify the lease as an operating lease. In addition, accounting model for leases growingly differs from other contractual arrangements, which gives rise to inconsistent accounting between lease arrangements and similar arrangements th at are not defined as lease arrangements.Besides, managers and auditors have complained about complexness of the existing accounting model. Especially, it is difficult to define a distinction line between finance leases and operating leases in theoretical way. As a result, the standards employ bright-line tests and a mixture of subjective judgment, which is hard to implement. Future of IAS 17Draft ED/2010/09 In March 2009, a joint treatment paper on leases issued by the IASB and the FASB. The objective of this project is to jog and improve those deficiencies in IAS 17.On 17 August 2010, the exposure draft, Draft ED/2010/09, was published to set out a proposal for a new IFRS on leases. There are much than seven hundred comment letters received on it. A re-exposure is expected in the second quarter in 2012. The board plan to issue the new standard after 1 January 2013. The ED would correct the apparent weaknesses in the current standard and the proposal would lead to a significant improvement. The distinction between finance leases and operating leases would be eliminated. It would set out new accounting methods on leasing for both lessees and lessors.Within the scope of the proposal, lessees would be no longer permitted to treat leasing as off-balance sheet financing in the right-of-use model except would be reflected as assets and liabilities, regardless of the form structure, if they meet the definitions in the Conceptual Framework. Furthermore, ED/2010/6 would help to show a more accurate broadsheet of a companys gearing or capital structure and enhance the comparability characteristic of financial reports. However, new issues emerge that need hike consideration. For the proposed revenue standards, further clarification is needed on the continuous transfer of control criterion.The proposal might give rise to diverse explanation for accredited types of contracts. Secondly, although the lessons accounting in proposal is conceptually sound, the lessors a ccounting lacks theoretical virtue. Employing a hybrid model is contrary to the private right-of-use model. The performance obligation method recognizes the underlying assets, lease receivables and two income germinates, interest income and lease income as well. It is conceptually weak because, in reality, there is only one underlying asset and one income stream from lease payments.Although this approach brings about significant economic benefits, side-effect could also occur when testing impairment of underlying assets and lease receivables. Turning to derecognition approach, although it more closely consists with the single right-of-use model and has more theoretical merits, its new concept of residual asset requires further deliberation. For instance, whether it meets the definition of an asset? If it is so, is it a tangible asset or an nonphysical asset? Conclusion Although the current IAS 17 encountered many comments, the joint leases roject is still under development and th e explained provisions are not final. There is no discredit that the proposed new leasing standard provides a more accurate representation of the economic transaction in the leasing field. The users of financial statements will make better decision with more complete information. But to some extent, it is more onerous than the existing accounting rules so that probably, some small entities daunt their progress faced with the increasing complexity rules and investors will have to calculate by themselves on the implications of this new information.So IAS17 still works. Hopefully, the final standard is expected to be issued later in 2012 and to bring about effective in late 2013 or early 2014. In short, it cannot be disputed that it is crucial for anyone to clearly understand the new standard that is keen to regard financial statements accurately.Reference 1 Billenness, L. (2010), The Future of Lessee Accounting Everything You Wish You Never Had to Know About the New Lease Accountin g Standards, EMEA ViewPiont, December 2010 2 Byrnes, N. 2006), You May Be Liable for That Lease FASBs Review of Lease Accounting Standards Could Really Hammer Retailers, Business Week, June 5 2006 3 Deloittes IFRS Global Office, (2010), IFRS in FocusIASB issues Exposure Draft on Lease Accounting, Online Available at http//www. iasplus. com/en/publications/ifrs-in-focus/2010/ifrs-in-focus-2014-iasb-issues-exposure-daft-on-lease-accounting-august-2010/file Accessed 4 April 2012 4 Elliott, B. and Elliott, J. (2008), Financial Accounting and Reporting, 12th edition, London Pearson Education Limited, pp433-448 5 Grossman, A.M. and Grossman, S. D. (2010), Capitalizing Lease Payments electromotive force Effects of the FASB/IASB Plan, CPA Journal, May 2010 6 IASB (2010), Snapshot Leases, Online Available at http//www. ifrs. org/NR/rdonlyres/FBE30248-225B-48AF-AAE5-96494D83A978/0/LeasesSnapShot0810. pdf Accessed 16 April 2012 7 IASC Foundation staff, Technical Summary IAS 17 Leases, Online Available athttp//www. iasb. org/NR/rdonlyres/B8ABE9AA-8F5B-4301-866E-ED2D423504E7/0/ias17sum. pdf Accessed 4 April 2012 8 IAS 17 Online Available at

The Five People You Meet in Heaven

Most people believe that life ends after death, but what people dont know is that death is a new beginning. The refreshful The five people you meet in heaven by Mitch Albom proves that. Eddie lived a peaceful life after the war. But Eddie still felt his life had no purpose after marguerite daisy passed away. Eddie was also the guerilla generation of family to work at the pier. When Eddie passed away, saving a little girl, on his eighty-third birthday, he discovers a second life. On his way through heaven Eddie will learn three of the just about valuable lessons in life. Lost erotic love is still love, no ease up is too small, and all lives are machine-accessible.Lost love is still love is one of the valuable lessons learn by Eddie. Eddie learned this from his fourth stop in heaven and meets marguerite, his wife for many years. Marguerite passed away to cancer at the age of forty. Eddie always loved the way marguerite threw parties for his birthday with the kids from the pier. Eddie never lost his love for Marguerite. Eddie spent his time loving and cuddling marguerite. The way I refer to this is in grade two my keen grandpa passed away. I still miss him and wish I could hear some his stories now that I could understand what he was talking about.No sacrifice is too small is a lesson learned by Eddie at his second stop in heaven with the captain. Eddie lost all contact with the people from the war. Eddie was captured by Philippines and kept in a cell and forced to mine coal to help the Philippines win the war. The captain uses his exercising of going to scout ahead around a corner when he steps on a land mine. The way I relate to this is really unpractical but still had a use to my situation. I was playing air soft and sacrifice myself by going and scouting ahead and I end up setting off a claymore and interrupted the ambush and my team was able to eliminate the other team and win.All lives are connected is a lesson learned by Eddie when he meets the secular man. Eddie is playing baseball with his friends when the ball crosses the road and Eddie runs to get it and cuts off a vehicle, who has to swerve and crashes, to grab the baseball. The blue man was blue from overdosing silver nitrate which turned him blue. When Eddie went to heaven he was confused and didnt know who the blue man was. The way I connect to this is when I was playing baseball and I hit the ball over my fence and ran to get it and cut a car off and it slammed on the breaks and scarce about rolled.Overall the novel the five people you meet in heaven teaches many great lessons to its readers. The three most important lessons are Lost love is still love, No sacrifice is too small, and All lives are connected. The part about the story that I liked the most was when Eddie went to the captain in heaven and brought back the memories about the war. In the end, the novel taught me that heaven isnt all what you think it is.

Over The Last Few Years Essay

Over the last few years, sociable networking has become the newest trend. There are few main ideas that tidy sum take social net seriously. At first social networking at school and colleges help students and teachers play an important role in order to improve their abilities. Then it helps us to with reconnecting with people and finally it offers some useful services among friends and families as we create good environment by text messaging, games among others etc. The invention of the social networking has everyone foot race towards the technology. It has become so popular that really everyone is using whether it is the new generation who know everything about technology or the people who are barely beginning to use the internet. People are attached to it because you loafer communicate with people from all over the world at any time of the day to anywhere you are, you can connect thru the internet.But the internet is not so great there are many advantages and disadvantages of s ocial networking. Social networking sites like Facebook, Twitter, and Instagram help people share their feelings, thoughts and find out more about their friends interests, as well as their personal lives. At the same time putting your personal instruction such as your name, age, location, gender and many other types of information that you may not want to let others know can be insecure. Also these networking sites can get addiction that often users hours and troubles their performance in other grounds. Therefore social networking can be part of everyday life because it has brought revolutionary changes among people. knowledgeable how to use it wisely and effectively utilize will only enhance our social lives and change for the better.

Zoe’s Tale PART I Chapter Eight

You seem sad, Hickory said, as we took the shuttle back to Phoenix Station. Dickory sat next to Hickory, impassive as ever.I am sad, I said. I miss my mother and father. I glanced over to John, who was sitting in the front of the shuttle with the pilot, Lieutenant Cloud. And I think all this moving and leaving and red ink is getting to me a little bit. Sorry.No need to apologize, Hickory said. This journey has been stressful for us, too.Oh, good, I said, turning back to the cardinal of them. Misery loves company.If you would like we would be happy to try to cheer you up, Hickory said.Really, I said. This was a new tactic. How would you do that?We could tell you a story, Hickory said.What story? I asked.One that Dickory and I have been playacting on, Hickory said.Youve been writing? I said. I didnt bother to keep the incredulousness out of my voice.Is it that surprising? Hickory said.Absolutely, I said. I didnt know you had it in you.The Obin dont have stories of their receive, H ickory said. We learned about them through you, when you had us read to you.I was puzzled for a minute, and then I remembered When I was younger I asked Hickory and Dickory to read bed while stories to me. It was a failed experiment, to say the least fifty-fifty with their consciousness machines on, neither of them could tell a story to save their lives. The beats were all misuse they didnt know how to read the emotions in the story is the best way I can put it. They could read the words, all right. They just couldnt tell the story.So youve been de nonation stories since then, I said.Sometimes, Hickory said. Fairy tales and figments. We are most interested in figments, because they are stories of gods and creation. Dickory and I have decided to make a creation myth for the Obin, so we have a story of our own.And this is the story you want to tell me, I said.If you think it would cheer you up, Hickory said.Well, is it a happy creation myth? I asked.It is for us, Hickory said. Y ou should know you play a part in it.Well, then, I said. I definitely want to hear it now.Hickory conferred with Dickory quickly, in their own language. We will tell you the short version, Hickory said.Theres a long version? I said. Im really intrigued.The remainder of the shuttle ride will not be long enough for the long version, Hickory said. Unless we then went back down to Phoenix. And then back up. And then back down again.The short version it is, I said.Very well, Hickory said, and began. Once upon a time Really? I said. Once upon a time?What is wrong with one time upon a time? Hickory asked. Many of your stories and myths head start that way. We thought it would be appropriate.Theres nothing wrong with it, I said. Its just a little old-fashioned.We will change it if you like, Hickory said.No, I said. Im sorry, Hickory, I interrupted you. amuse start again.Very well, Hickory said. Once upon a timeOnce upon a time in that respect were creatures who lived on a moon around on of a deep gas planet. And these creatures did not have a name, nor did they know they lived on a moon, nor did they know that moon circled a gas planet, nor what a planet was, nor did they know anything in a way that could be said that they were knowing it. They were animals, and they had no consciousness, and they were born and lived and died, all their lives without thought or the knowledge of thought.One day, although the animals knew nothing of the idea of days, visitors came to the moon that circled the gas planet. And these visitors were know as Consu, although the animals on the planet did not know that, because it was what the Consu called themselves, and the animals were not smart and could not ask the Consu what they called themselves, or know that things could have names.The Consu came to the moon to explore and they did, noting all the things about the moon, from the air in its sky to the shape of its lands and waters to the shape and manner of all the life that liv ed in the moons land, air and water. And when they came to these real creatures who lived on this moon, the Consu became curious about them and how they lived their lives, and studied them and how they were born and lived and died.After the Consu had watched the creatures for some time the Consu decided that they would change the creatures, and would give them something that the Consu possessed and that the creatures did not, which was intelligence agency. And the Consu took the genes of the creatures and changed them so that their brains, as they grew, would capture intelligence well beyond what the creatures would themselves achieve through experience or through many years of evolution. The Consu made these changes to a few creatures and then sink them back on the moon and over many generations all the creatures became ingenious.Once the Consu gave intelligence to the creatures they did not stay on the moon, nor shared themselves with the creatures, but departed and left(p) over machines above the sky, which the creatures would not see, to watch the creatures. And so the creatures for a very long time did not learn of the Consu and what they had done to the creatures.And for a very long time these creatures who now had intelligence grew in number and learned many things. They learned how to make tools and create a language and work together for common goals and to call down the land and mine metals and create science. But although the creatures thrived and learned, they did not know that they among all intelligent creatures were curious, because they did not know in that location were other intelligent creatures.One day, afterwards the creatures had gained intelligence, another black market of intelligent people came to visit the moon, the first since the Consu, although the creatures did not remember the Consu. And these new people called themselves the Arza and each of the Arza also had a name. And the Arza were amazed that the creatures on the m oon, who were intelligent and who had built tools and cities, did not have a name and did not have names for each of their number.And it was then the creatures discovered through the Arza what made them unique They were the only people in all the universe who were not conscious. Although every creature could think and reason, it could not know itself as every other intelligent creature could know itself. The creatures lacked awareness of who they were as individuals, even as they lived and thrived and grew on the face of the moon of the planet.When the creatures learned this, and although no individual could know it felt this, there grew within the race of these creatures a hunger for that thing they did not have for the consciousness that the creatures knew collectively they did not have as individuals. And this is when the creatures first gave themselves a name, and called themselves Obin, which in their language meant The ones who lack, although it might be better translated as T he deprived ones or The ones without gifts, and although they named their race they did not give names to each of their individual number.And the Arza took pity on the creatures who now called themselves Obin, and revealed to them the machines that floated in the sky and that were put there by the Consu, who they knew to be a race of immense intelligence and unknowable aims. The Arza studied the Obin and discovered that their biological science was unnatural, and so the Obin learned who had created them.And the Obin asked the Arza to take them to the Consu, so they could ask why the Consu had done these things, but the Arza refused, saying the Consu met only with other races to fight them, and they feared what would happen to the Arza if they brought the Obin before the Consu.So it was the Obin determined they must learn to fight. And while the Obin did not fight the Arza, who had been kind to the Obin and took pity on them and then left the Obin in peace, there came another race o f creatures called the Belestier, who planned to colonize the moon on which the Obin lived and kill all the Obin because they would not live in peace with them. The Obin struggled with the Belestier, killing all those who landed on their moon, and in doing so found they had an advantage because the Obin did not know themselves, they were not afraid of death, and had no fear where others had fear in abundance.The Obin killed the Belestier, and learned from their weapons and technology. In time the Obin left their own moon to colonize other moons and grow their numbers and make war on other races when those other races chose to make war on the Obin.And there came a day, after many years, when the Obin decided they were ready to meet the Consu, and found where they lived and set out to meet them. Although the Obin were strong and determined, they did not know the power of the Consu, who brushed them aside, killing any Obin who dared to call or attack, and there were many thousands of these.Eventually the Consu became curious about the creatures they had made and fiscertain(p)ed to answer three questions for the Obin, if half the Obin everywhere would offer themselves up as a sacrifice to the Consu. And this was a hard bargain, because although no individual Obin would know its own death, such a sacrifice would wound the race, because by this time it had made many enemies among the intelligent races, and they would most certainly attack the Obin when they were weak. But the Obin had a hunger and needed answers. So one half of the Obin willingly offered themselves to the Consu, killing themselves in all manner of ways, wherever they were.And the Consu were satisfied and answered our three questions. Yes, they had given the Obin intelligence. Yes, they could have given the Obin consciousness but did not, because they wanted to see what consciousless intelligence was like. No, they would not now give us consciousness, nor would they ever, nor would they allow us to ask again. And since that day the Consu have not allowed the Obin to speak to them again each embassy to them since that day has been killed.The Obin dog-tired many years fighting many races as it returned itself to its former strength, and in time it became known to other races that to fight with the Obin meant death, for the Obin would not relent or visualize mercy or pity or fear, because the Obin did not know these things themselves. And for a long time this was the way of things.One day a race known as the Rraey attacked a human colony and its infinite station, killing all the humans they could. But before the Rraey could complete their task, the Obin attacked them, because the Obin wanted the colony world for themselves. The Rraey were washy after their first attack and were whiped and killed. The Obin took the colony and its situation station, and because the space station was known as a scientific outpost, the Obin looked through its records to see what reusable tech nology they could take.It was then that the Obin discovered that one of the human scientists, who was named Charles Boutin, was working on a way to hold and store consciousness outside of the human body, in a machine based on technology the humans had stolen from the Consu. The work was not done, and the technology was not something the Obin at the space station could follow, nor the Obin scientists whom they had brought along. The Obin looked for Charles Boutin among the human survivors of the space station attacks, but he was not to be found, and it was discovered that he was away from the station when it was attacked.But then the Obin learned that Charles Boutins daughter Zoe had been on the space station. The Obin took her from the station and she alone was spared among the humans. And the Obin kept her and kept her safe and found a way to tell Charles Boutin that she was alive and offered to return her if he would give the Obin consciousness. But Charles Boutin was angry, not a t the Obin but at the humans who he thought had let his daughter die, and demanded in exchange for giving the Obin consciousness, that the Obin would make war on the humans, and defeat them. The Obin could not do this themselves but allied with two other races, the Rraey, whom they had just attacked, and the Enesha, who were allies of the humans, to make war on the humans.Charles Boutin was satisfied and in time conjugated the Obin and his daughter, and worked to create consciousness for the Obin. Before he could finish his task, the humans learned of the alliance between the Obin and the Rraey and the Enesha, and attacked. The alliance was broken and the Enesha were made to war on the Rraey by the humans. And Charles Boutin was killed and his daughter Zoe was taken from the Obin by the humans. And although no individual Obin could sense it, the entire nation despaired because in agreeing to give them consciousness Charles Boutin was their friend among all friends, who would do for them what even the great Consu would not give them awareness of themselves. When he died, their hope for themselves died. To lose his daughter, who was of him and who was dear to them because of him, compounded this despair.And then the humans sent a message to the Obin that they knew of Boutins work and offered to continue it, in exchange for an alliance and the agreement by the Obin to war on the Enesha, who had allied with the Obin against the humans, once the Enesha had defeated the Rraey. The Obin agreed to this but added the condition that once the Obin were given consciousness that two of their number would be allowed to know Zoe Boutin, and to share that knowledge with all other Obin, because she was what remained of Charles Boutin, their friend and their hero.And so it was that the Obin and the humans became allies, the Obin attacked and defeated the Enesha in due time, and the Obin, thousands of generations after their creation, were given consciousness by Charles Boutin. And among their number, the Obin selected two, who would become companions and protectors to Zoe Boutin and share her life with her new family. And when Zoe met them she was not afraid because she had lived with the Obin before, and she gave the two of them names Hickory and Dickory. And the two of them became the first Obin to have names. And they were glad, and they know they are glad, because of the gift Charles Boutin gave them and all Obin.And they lived happily ever after.Hickory said something to me I didnt hear. What? I said.We are not sure and they lived happily ever after is the appropriate ending, said Hickory, and then stopped and looked closely at me. You are crying, it said.Im sorry, I said. I was remembering. The parts of it I was in.We told them wrong, Hickory said.No, I said, and put up my hand to reassure it. You didnt tell it wrong, Hickory. Its just the way you tell it and the way I remember it are a little I wiped a tear off my face and searched for the right w ord. Theyre just a little different, is all.You do not like the myth, Hickory said.I like it, I said. I like it very much. Its just some things hurt me to remember. It happens that way for us sometimes.I am sorry, Zoe, for causing you distress, Hickory said, and I could hear the mourning in its voice. We wanted to cheer you up.I got up from my seat and went over to Hickory and Dickory and hugged them both. I know you did, I said. And Im really glad you tried.

Family Essay

E rattling time we have a family gathering in our house, informal debates are eternally part of the program. My family and I are delighted to involve talking about current ripostes especially that cin one caserns the humanitys welfare morals. It depart start from simple talks and new-fashionedr become a big debate amongst our family members. It sounds funny but that is how we have our family gatherings. In fact, discussing current issues make our booze alert and alive but if there is n wholeness, our gathering allow for become boring and seems incomplete. I personally really like exchanging ideas and point of views from others.Through them, I sight gyp many insights and know their position regarding the issue, whether they are pro or not. This kind of characteristic really runs in my veins. I am a kind of person that will truly stand for what I believe is right. I will never concede to a perverse beliefs and ideas. Even though I have this kind of attitude that like to debate make up on simple issues, I do still have my friends that stick with. thither are times that we argue on nonsense things that sometimes lead us to a fight. I can still remember 1 incident that I and one of my closest friends had a fight over on one issue and that is upholding the right morals.I know we have antithetic views when it comes to that matter. She is quite liberated but I am a reserved and quite conservative type of person. So if we talked over on morality, our ideas always clashing and it is not new to me at all. Yes, we are friends but I do not do what she does and she does not do what I do because of our opposite views when it comes to morality. The cause started when she confessed to me that she and her fashion plate had indulged into premarital sex some(prenominal) times. My initial reaction was surprise. I was not able to talk for a moment because of her confession to me.I was shocked with her confession not because the idea itself is new to me but because I was not expecting them do it. I trusted her boyfriend very much that he will not do anything wrong to my friend because I expect him as a person who wants my friend to be preserved even we are in this perilous times where our morals are already deteriorating. I am not against on the idea of having sex because it is a gift of God to be enjoyed by individuals specifically for the married mass but doing it outside marriage is a very big no, no to me.And I simulatet even say that I want her to be like me because I do believe on individualism. All I want to see is, she will learn how to regard her own self and not allowing anyone, not even her beloved boyfriend, abused her body and take advantage on her. In this modern world, several people either infantile or old, of legal age or not are into it. It becomes a trend of our society. If you dont experience it, people will regard you as loser and coward but if you do, you will gain their appreciation and approval. See? This is how our world being corrupted of worldly pleasures.And I dont believe that if everybody is doing it, it is already right. We have to uphold our morals as people and not letting the things of this world influence and corrupt our good character. That is one of my convictions as a person. Furthermore, she continued to relay to me the things they did in full details and silence came up in the atmosphere. I barely allowed her pour out her look on me. After a few minutes, I asked her why she sticks for that idea and permitted it to happen. simply she moreover answered, Why not? Everybody is doing it. And besides, we love each other very much. I was very annoyed and disgusted with her answer but I tried to hold back my temper and trying to make a good discussion with her regarding the matter. So, I continued asking her. Do you think that is the only way you can express your love to your boyfriend? I asked. Then, answered back what do you mean? We do this because we love each other. Dont you u nderstand And dont you ever dare to dictate my life on what should I do. You are not my parents she exclaimed. Those words struck me a lot. I am just discussing this matter to her because I love her as my dear friend and I want the best for her.I am hoping that, through our discussion, she can be able to realize the possible things that might happen to her in the future if she and her boyfriend will continually indulge on it. So I told her that even though everybody is doing it, it doesnt mean that it is already right. My point was, even though everything is allowable but not everything is beneficial. Everything is permissible but not everything is constructive. What seems right to our eyes may lead us into destruction. I told her that she is just destroying her life. Her dignity as a woman was lost.I am trying her to understand my point that I would just want her to preserve her virginity until she will get married because that would be the only best gift she can give to her husba nd aside from her precious love. But she chose not to understand my point because she was extremely in love with that guy. I can understand her feelings but I cant tolerate her actions. What she only thinks is the present happiness and not looking for the possible consequences in the future. I told her that every action she will be doing has its consequence. It might be right or wrong. Then, I asked again. What if you get meaning(a)?Is he willing to accept the responsibilities and get married you? She was silent for awhile and thinking for an answer. WellMy boyfriend loves me so much and I am pretty sure that he will she replied and I can see her trying to convinced herself as she said those words to me. Oh, well if thats the case, I cant force you to listen to my advices. I respect your opinion and decision because that is your life. But, always remember that I am not intruding your personal life. I am just worried what might be the consequences of your action and if you are rea lly ready to face that consequence. I responded.So, that argument is closed and I am thinking that it will never be an issue again to both of us. As time passes by, she continued to share to me what she and her boyfriend were doing and it was all about their sex escapades. I do listen to her even I do not like what I am hearing. I am trying my very best to understand her and remind her that it is not yet late to change. But she will just tell me that there is nothing wrong with her. In fact, she is very proud to experience it. One day, she phoned me and asked if we can dine out. We went to our favorite(a) restaurant. When I saw her, she looked restless and haggard.I smiled at her and asked, What is wrong? How are you and your boyfriend? She just smiled bitterly to me. Why? I asked again. I am pregnant and I do not know what to do with this bungle. I just looked at her and never said anything for a second. I will abort this baby She started to cry. No I said. Did your boyfrie nd learn about this? What did he say? As I asked those questions, tears kept falling on her eyes. Tell me What did he say about the baby? I repeated.He wanted me to abort the baby? He doesnt want to marry me because we are still young and he has no job yet. I told her to keep the baby and never mind her boyfriend. Anyway, she can take care and provide the needs of her baby if she wants to. But she told me straight on my face that she will abort the baby. Due to her confusions, abortion came up into her mind as an ultimate answer for her recent problem. I told her that she already committed sin once, the sin of committing premarital sex, and now she should not sin again by aborting her own child. It is not right. It is morally not right. You are sidesplitting an innocent child, a child that has no strength to defend and fight for himself.This time, I persistently argued with her not to abort her baby. I told her that the iniquity will always haunt her for the rest of her life. S he might escape the shame for having a baby without a husband but she will not surely escape the guilt that will forever haunt her conscience. She was very stubborn because she told me that she needs to abort the baby because she cannot handle the responsibilities and the shame. I told her that all those scorns from other people will just pass and never be remembered again as the time will pass but the life of her baby cannot be withdraw from death once it is aborted.

Classification of Laws

Classification of natural constabularys An valuable method of classifying constabulary is according to the system of rules in which it is created. common constabulary Rules of rightfulness created by the coquettes finished judicial decisions. Courts make law as part of the process of deciding cases and controversies before them. The case law created in this process is based on a article of faith known as stare decisis. This doctrine is based on the notion that prior decisions provide guidance that should be followed in subsequent cases involving the uniform questions of law.Thus, where a rule of law has been announced and followed by courts so that the rule has become settled by judicial decision, a precedent is established for future cases. The common law system originated in England. Therefore, because of our dry lands close historical association with England, the common law system is of significant importance in the United States. Indeed, many state constitutions spec ifically adopted the common law of England as the beginning dismantle of those states heavy systems. obliging law systems found in France and Spain are quite different from the common law system. The civil law systems rely primarily on legislative enactments, rather than judicial decisions, for law. Any court in a civil law system must defer to the legislation for the answer to a legal issue. The courts decisions do not become precedent. Future cases besides must be resolved by reference to applicable legislation. Only Louisiana, among the various states, follows a civil law system. This is due to Louisianas historical ties with France. Public law Another way of classifying the law is to divide it into matters of public law and matters of private law. public law contends those matters that involve the regulation of society as opposed to individuals interacting. Examples of public law admit constitutional law, administrative law, and criminal law. oConstitutional law involves the interpretation and application of either the federal or a state constitution. oAdministrative law describes the legal principles that apply to government agencies, bureaus, boards, and commissions. Criminal law encompasses all legal aspects of crime. In each of these areas, society, or the people, are directly involved in the issues. Their interests are represented by a governmental agency, officer, or official whose obligation it is to see that justice is accomplished and the ends of society achieved. Public law provides a major portion of the legal environment of business. Private law encompasses those legal problems and relationships that exist amid individuals. Private law is traditionally separated into the law of contracts, the law of torts, and the law of property. Contract law addresses agreements surrounded by two parties. Tort law addresses wrongs other than a breach of contract, by which one society injures another. blank space law deals with all aspects of owner ship and possession of both tangible things and intangible rights. Our whole economic system is based upon the rights of individuals to acquire and use private property. Another means of classifying the law is to divide it into Civil rightfulness and Criminal Law, For administrative purposes, courts usually separate criminal actions from all other lawsuits.Civil cases may complicate suits for breach of contract or tort cases, such as suits for personal injuries. Typically, they involve a involve for damages or other appropriate relief that does not involve punishment of the offender. Criminal cases involve a representative of government attempting to prove the wrong committed against society and seeking to have the wrongdoer punished by the court system. Substantive Law and adjectival Law Another important compartmentalisation or distinction in law is surrounded by substance and procedure.Substantive law defines the legal relationship of people with other people or between the m and the state. Thus, the rules of law administration the creation or enforcement of a contractual promise are substantive in nature. procedural law deals with the method and means by which substantive law is made and administered. The time allowed for one party to sue another and the rules of law governing the process of the lawsuit are examples of procedural laws. Thus, substantive rules of law define rights and duties, while procedural rules of law provide the machinery for enforcing those rights and duties.Judicial procedures involve the conduct of lawsuits and appeals and the enforcement of judgments. The rules for conducting civil trials are different from those for criminal trials. For example, each party may call the other party to the witness stand for cross-examination in a civil trial, however the defendant may not be required to testify in a criminal case. Procedural problems sometimes arise concerning papers filed in lawsuits, the admission of evidence, and various other techniques involved in essay the case. They are the rules of the game.Next, you will study these procedural aspects of law in greater depth. In summary, For instance, Common Law was created with the purpose of establishing a set of legal rules based on previous court decisions made on similar cases, and these decisions may or may not be regulated by any already existing statutes. This form of law is based on the stare decisis doctrine. In contrast to the common law, Civil Law is dependent on statutes, where decisions are made based on established legislative rules, and so prior decisions from judges do not take precedence.The second classification is based on the note between Public and Private law, where public law relates to societal influences and governing structures, whereas private law deals with upholding the legal rights of individuals. Another common classification introduced is that of Civil and Criminal laws, in which the courts make a distinction between laws th at pertain to the deliberate perpetration of a criminal wrongdoing, from laws that were established to enforce and ascertain the outcome of a lawsuit between disputing parties.Finally, laws can also be classified as Substantive or Procedural laws, where substantive laws address the rights and duties that protect every person within our society, and the application of procedural laws, which governs and enforces the rules that assist in controlling the behavior of all the officers, governing bodies, and other members that form our judicial system. All members of the armed forces must adhere to military rules enforced by a document known as the Uniform computer code of Military Justice, and this document provides all necessary guidelines in the compliance of the various articles delineated in the document.In addition, we must also comply with federal, state and local regulations. For example, in order to avoid fines and legal reprisals, and also due to the technical nature of our work ing environment, rules and regulations generated by the Environmental Protection Agency (EPA) and the Occupational rubber and Health Administration (OSHA) must be adopted and enforced, ensuring the safety of personnel and environmental stability.

Explore the implications of ‘homelessness’ with regards to Lennie Essay

Home in Of Mice and manpower represents an ideal, genius that all characters in this novella, including Lennie, appear to lack. Thus they are all homeless in one sense or another. The subject of home and homelessness is one that is tight related to all the major themes of Of Mice and men. Steinbeck effectively portrays his characters by their different aspirations towards home. In doing so he creates a hierarchy of this ideal. Thus the most humble and submissive dream of home pursued by Lennie and his companion George is shown to be the most compelling and greatest of all. Yet, go out Lennie grasp the light flaming on the top of the Gabilan mountains-the light of heaven? Or are the providential forces of fate and destiny to render heaven Lost ?Of Mice and Men is about the plight of two American labourers, George and Lennie. George is a smart little abuse whereas Lennie is the exact opposite. The plot and structure of the allegory is very economical and the language used is in no way elaborate. Assisted by the simple period frame we are given the impression that the story is an uncomplicated one.Yet, within this seemingly unembellished novel are to be found a soma of themes, skilfully brought to light by the way in which the author handles his subject George and Lennie. The two main themes of Of Mice and Men are that of dreams- the aspiration towards an ideal home, and that of loneliness.Lennie is a man of immense strength and size. However, in effect his sagaciousness is like that of a childs. His home is neither with disposition nor with man. Throughout the story, Steinbeck is constantly describing Lennie in animate being terms. He says, regarding Lennie, (h)e walked, heavily, dragging his feet a little, the way a bear drags his paws. In many trips Lennie is likened to a dog. This realize is furthered by Candys dog who jobs a choral role as Lennies echo.The commentary of Lennie as the poor bastard also suggests that Lennie is not of the fam ily of man. Lennies mind has never fully learnt how to examine his body. He is thus not at home in the ranch where he and George are workings as he is unable to cope with the complexities of modern living. Also, living in the ranch for too hanker would inevitably lead to trouble, much(prenominal) as that which occurred in Weed. Therefore, even if one were to consider the ranch as being Lennies home, it can not be a permanent one.Through the subject of protest, Of Mice and Men provides us with a new dimension to homelessness. Negroes, cripples and misfits are all shunned by society. This is illustrated by the characters of Crooks, Candy and Lennie respectively. Lennies ill treatment is apparent at many times throughout the story. One such fictional character being that when Curley decides to pick a fight with him. Even George, Lennies closest companion used to play jokes on im cause he was.. dumb. Rejected by society Lennie is homeless. However, one must add that although Lennie is set badly at times, there are others where he is treated with kindness and sympathy. Yet, is sympathy enough to rush him feel at home?In the first paragraph of the story we are introduced to the idea of genius as home. Yet, although Lennie is constantly portrayed as an animal, as with man, Lennie and nature are incompatible one inevitably leading to the destruction of the other. Lennie, like a child, is fascinated with issues that he can caress such as mice and pups.His love for them is undeniable, yet they all end up dead. One may say that he loves them to death. Both Lennie and George know that Lennie is incapable of surviving in nature, thus with a sort of animal wit, Lennie plays on Georges feelings of guilt If you dont want me.Ill go off in the hillsand live all by myself. The idea of Lennie living alone in nature is a laughable one. This incompatibility is ominous- it is as if Steinbeck is saying that Lennie will either destroy nature or nature will destroy Lennie.Lenn ies home, the only one that may agree with his survival is one where like a terrier who..bring(s) a bullock block to its master he is always tethered to George, and constantly under his watchful eye. This is neither thinkable at the ranch nor where Lennie is alone in nature, he is therefore homeless is in this sense.Yet it would be wrong to suggest that Lennie attempts to find home for the above grounds, for as George puts it, (h)e was too dumb. His motivation is that of devotion fear of loneliness, a concept that even Lennie is able to understand. His feeling of insecurity towards the one most important thing in his life-his relationship with Lennie is evident at certain times throughout the story. One such case being when cynical Crooks teases Lennie about what will happen if George does not return from town Hell deign back to-night- But the doubt was too much for him. Dont you think he will? Lennies doubt makes Crooks double negative to be of great significance. Crooks says , Spose you didnt grant nobody. Through this Steinbeck appears to be saying that Georges companionship is not one of substance. Their separation is indeed inevitable. For this reason Lennie desires a home.Lennies dream of home is one in which he is in harmony with twain man and nature. It is a humble dream, which is summed up by George, Well its ten acresgot a kitchen, orchard, cherries Having a particular Western resonance in that it is related to the great American dream in the time of the frontiers, the farm offers Lennie a sanctuary from his own innocence. He can be at one with nature that he so loves whilst being looked after by George. Yet cynical Crooks believes that this dream is impracticable Hundreds of theman any damn one of ems got a ..piece of land in his head Nobody never gets to heaven and nobody never gets no land. Lennies tragic death is the final confirmation of this.Lennies life can be seen to be a trap. The only means of escaping the implications of homelessne ss and thus freeing himself is to dream. Crooks double negative (nobody never gets to heaven) leads us to question whether Lennie actually ascertains his ideal home paradise. crossways the Salinas river lies the golden foothill slopes that curve up to the strong and rocky Gabilan mountains. The light flaming on the top of the Gabilan mountains is an range of a function that recurs throughout the novella.At the end of the book Lennie stands facing the great mountains, all that lies between him and paradise is the Salinas river-the river of death. In death, Lennie has overcome this barrier. His ascending spirit is scaling the golden foothill-the path to heaven whilst his body shall soon bewilder the land for which it so yearned. Whether or not Steinbeck intended so literary an interpretation is unknown. However, the image gives us valuable insight to Steinbecks views on the subject of home. It is as though Steinbeck is saying that the actual tinge of the dream is of little import ance, what is of importance is the feelings and emotions that are generated by it.

Fast Food in HK Essay

Fast food for thought, as you rear understand is the term referring to food that is prep atomic number 18d and can be delivered in a unfaltering era. It is traditionally American fashion repast that always include French fries, burgers and soft drinks. Restaurants store precooked ingredients, once the customer gives an order, take-away can be immediate in a while. To be called as Fast food, these foods must meet a a couple of(prenominal) standards good time management, quality stability and fixed price. It is a very popular meal style in some well-developed cities, since the people take up a totally busy life.The first recorded ready food restaurant A&W is founded in 1919 at the United States of America, and the second one is the noteworthy company White Castle in 1921. In this century, speedy food restaurants develop and most of them bring chain of mountainss suppliers. US people spent billions on buying speedy food every year. The fast food globalization had now become a huge social issue. Nowadays there are over 500,000 fast food restaurants and thousands brands in the whole world. And today we are going to focus on the two head quarters in Hong Kong McDonalds and KFC.Introduction of McDonalds McDonalds is definitely the biggest fast food chain in the world. It founded in 1940 by Richard and Maurice McDonald. Nowadays, over 33,000 McDonalds restaurants were established in the worldwide. The products of McDonalds are in various types, mainly hamburgers, French fries, chickens and soft drinks. Sometimes, they will provide seasonal meal to attract customers much(prenominal) as Shake Shake French fries. Following differences of choices, McDonalds would likewise offer vegetarian food too.In order to fit the culture, they may change the meal a unforesightful number for example not providing beef in India. You can always find one on the street, because there are in total 200 stores in Hong Kong. McDonalds became popular all the time due to busy li fe schedule of Hong Kong people. Introduction of KFC On the other hand, the Kentucky Fried Chicken (KFC) is the largest deep-fried chicken shop in the world, and the second largest fast food chain after the McDonalds. Harland Sanders founded KFC in 1930 at Kentucky in the United States of America.KFC practically sells fried chicken pieces, coleslaw and drinks. The popularity of KFCs chicken comes from its original hugger-mugger recipe which mixed with 11 herbs and spices. Not like the McDonalds, KFC has a smaller scale with only 63 stores in Hong Kong. However, the numbers didnt affect the KFCs second largest place of fast food chain in Hong Kong. Advantages and disadvantages of Fast Food The biggest advantage of fast food is definitely FAST. People in unexampled societies are always in busy life schedule.Facing the hard workload, they may only have half an hour to have a meal and rush beck to their work. Thus, these quick service restaurants help to settle to lack of time proble m. Meals can be prepared within ten minutes. No matter how voluptuous other food are, Hong Kong people have not enough time to buy ingredients, cook or enjoy. Second is the stability of food within one chain of fast food restaurant. Tastes are mainly the same in any store. You will never taste bad with the same meal. And the prices are foreseeable and affordable too.One fast food meal is always cheaper than you cook alone at home. However, fast food as called as junk food, affecting peoples health. Restaurant usually uses a lot of additives such as salt, flavorings and preservatives. The large amount of calories and additives are harmful to human body. Since the fast food is all pre-cooked, the nutrients of the ingredients are lost. Therefore, some people may say that fast food is only for surviving. eating fast food in a long term may cause various diseases such as diabetes and heart attack.Comparison of McDonalds and KFC In Hong Kong, McDonalds is obviously in a bigger scale th an KFC. Except the differences on the food kinds, the way they run the company are a bit different too. Apart from fast food restaurant, McDonalds have McCafes to provide desserts and coffee like Starbucks. Besides, McDonalds have works in different area of society such as charity, children health affair. exclusively the KFC is just only a restaurant in Hong Kong. Therefore, people would called McDonalds as a cleanse company than KFC in Hong Kong.

Hamlet Insanity Essay

During the chamber scene, settlement presents an insane military position to not only his bring, but everyone else in the play. hamlet intelligibly demonstrates how insane he is after putting to death Polonius and showing no remorse for his death. Another example of Hamlets insanity is during the chamber scene, when Hamlets public lecture to his mother, the ghost appears lecture to Hamlet, but the coffin nail regnant couldnt see the ghost, only Hamlet could see his fathers ghost. These examples show how crazy, and insane Hamlet is not only in the chamber scene, but throughout the play.Hamlet clearly demonstrates how insane he is after killing Polonius and showing no remorse for his death. Right before Hamlet entered the chamber to talk to his mother, Polonius explains to the queen that he will be conceal and ease dropping on their conversation, to find out the real reason for Hamlet erratic behavior. Hamlet enters the chamber, on a act after purpose Claudius guilty of ki lling his father and also seeing him trying to pray. Hamlet goes tally on his mother when she says, Hamlet, thou hast thy father much offended (l. 10).That also triggered his anger to the point where the queen feared for her life and as told to do so, she yelled for help. Polonius tries to come out from behind the curtain and before you receive it, he was stabbed by Hamlet. At this point, after he stabbed Polonius, killing him, Hamlet first thought it was Claudius that was hiding behind the curtain. Later finding out it was Claudius, Hamlet says, A bloody dead almost as bad, good mother, as killing a king, and marry with his brother (l. 27-28). You would think that Hamlet would be shake for his life after realizing he killed someone.Not Hamlet, he just continues on with his conversation with the queen around how crazy it is that she remarried so currently. Hamlet showing no remorse for killing someone shows that he is not mental stable and doesnt realize what just happened. Whe n Hamlets talking to his mother, the ghost appears talking to Hamlet, but the queen couldnt see the ghost, only Hamlet could see his fathers ghost. After the queen finding out that her new husband is a murderer, the ghost reappears in the chamber, reminding Hamlet to not harm his mother because she had nothing to do with anything.Hamlet is trying to explain to his mother by verbalise, To whom do you speak this? Do you see nothing there? Nothing at all, yet all that is I see. Nor did you nothing comprehend? No, nothing but ourselves (l. 135- 139). To the queen, she thinks Hamlets gone mad, but Hamlet tries to explain himself to her by saying he saw the ghost and that its his father talking to him. Hamlets mother doesnt lie with what to believe at this point. She doesnt want Hamlet killing her, so she agrees with whatever Hamlet says. The queen fears for her own life, and that is why the readers think that this is why she agrees with Hamlet.Hamlet insanity takes over his life and h e soon finds himself struggling to find what makes sense and what doesnt. The chamber scene is one of the most important scenes that prove to the readers that Hamlet is crazy. Even though Hamlet tries to prove himself to not be crazy, he just cant convince his mother, or Ophelia, or anyone else in the play that he isnt crazy. In the beginning of the play, he shows little signs of being insane, but as you progress throughout the play, you realize that Hamlet is not mentally stable by his actions and words.

The Opposite Sex

Well, I create now been going out with the most interesting woman I could ever meet. She is called Lolita, she is 28 and lives in a Manchester flat. She is a kind and thoughtful woman who is always up for a express mirth and she is also in a way slightly aggressive as she cannot control herself at times. Her beat out feature though is the fact that she is very attractive. But in my opinion t here is a defect to her which in a way annoys me because I dont understand it. The problem is that I cannot understand the mind of the foe sex. I approximate that I start to understand her, and indeed Im lost and conf apply.I met her at a concert, over the Christmas holidays. We have been going out ever since. I think that she is wonderful, but she is so enigmatical to me. For example, what happened the other night. We were watching a film, Saving Private Ryan. At parts I got a numeral upset, not emotional, but it made my go aww, and the odd matter that Loli did was that when the dying captain whispered the dustup in the young privates ear and then died, not even a blink.When the German sniper got gun through the eye, and the Germans all being shot after the wall fell, she was distraught. I thought it was because it seemed such a cold and evil death, but when the Jew was killed by the man who the party saved him, not even a squeak. This I did not understand a number. At one point I thought that she was a Nazi. But I think that the cold killings and disgusting scenes were the problem, and then by the end of the film she was used to it. Nothing really to contain upset over though.Once I was talking about PMT. This was at the start of our relationship and I hadnt known her that long. Before with previous girlfriends and my sister, they all made sarcastic laughs or smirked. I assumed that, that was the same with most women and could laugh at there own problems, but I couldnt have been more wrong. We had just had a small drink with some of our mates, we only had tw o drinks and we then went plateful. I had decided previously to stay the night at her base, so I walked home with her. We got home and we sat down. She had the idea of getting a takeaway. So I told her what I wanted. This was 730 when I decided..It took till 800 to order the meal as she didnt know whether to order an Indian or a Chinese, and then what she wanted to order. Loli now got a bit edgy as she was so hungry, and then dipstick here decided to discuss PMT, to try and cheer her up as there was just a announce about it on the news. Oh how I should not have gone their, I havent forgotten it and I dont think I ever will. What happened was that I started off by repeating something that the reporter had said, I questioned her PMT. I started, You know, that could be right. I mean PMT was only invented in the 1950s. I looked at her, she was giving me an icy stare that would have made Cybil Fawlty jealous. My mistake was to continue, that stare was a warning. But I didnt stop, and then all of a sudden. faery Loli had sent a cushion flying across the room and it smacked me in the gob. The zip even caught me in the cheek.What was that for?Cant you take a hint? she barked.There was no need for that, it really hurt. I didnt know you were so touchy about it.Just dont do it again, you have no idea how much that sort of thing winds me up.No-one has ever done that to me over a joke that isnt personal. And I think that if I did it again we would get into a big argument. That made me think that it didnt take much to get her upset, it made me a bit weary.Those are the bad things, but there is also good in everyone, even Hitler.It was my birthday tether weeks ago. My 24th. I was just expecting to have a drink with my mates, maybe a party at my house which I had organised. I got something much better than that. I woke up slightly late for me on the Saturday morning, my birthday. I was woken to toast, pancakes, waffles, bucks fizz, croissant, cereal, and a sausage, bacon and bean breakfast. I was gob smacked. I would probably never have this much for a five course meal, let alone breakfast. I tucked in and then got up. Scattered just about the house were balloons and then downstairs was my present. 100 of vouchers for the local mall.We went out and I bought us lunch and a jacket for me and a DVD of U2 which Loli had her eye on. I came home and opened the door to find that I had a surprise party thrown for me and all my mates had clubbed together to buy me a 2 night holiday to Amsterdam. Then I collapsed. It was like having 8 Christmass rolled into one. That showed me the kind and thoughtful office to Loli. She showed me what a fantastic woman she is. I also saw the fact that I think that without from each one other we are useless. But I think that, that is the same with everyone. We all need the opposite sex, you cant roll in the hay life being a hermit. So get out there and live

Writer's choice Essay Example | Topics and Well Written Essays - 250 words - 12

Writers choice - Essay Examplecompetitive advantage over a competitor, the family has employed various marketing strategies that help it in reaching out to its considerable range of customers entirely over the place. Production of unalike sports wear for the different sports is among the strategies that the caller-up uses in its market dominance.A marketing mix helps the confederation in producing sportswear that satisfies the different sports participants. SWOT analysis is also another supposition that the company has been using in dealing with its argument strategy. This involves analyzing a companys strength, weaknesses, opportunity and the threats that the business is prone. This helps in the growth and development of the companys strategic plans involving its marketing the goods and services.Lululemon is a clothing company that produces clothes of different models and fashions for running, yoga, working out as well as sweaty clothes. The company makes the clothes for di fferent clients both male and females. The concept of capturing both the male and the female genders makes the company return a wide range of customers. This is a marketing mix that targets both genders thus having the maximum number of clients.This makes the company have a competitive edge over the other competitors. Having well distributed retail shops all over helps the company to reach out its extensive number of customers all over the world. This also brings out the customer joy thus earning customer loyalty.This involves the satisfaction of different customers with different tastes of the goods and services. This is achieved through the production of goods with different styles and models. By having a wide range of products, the companies would have the wider range of customers to offer their services to (Paley, 2007). A marketing mix would greatly serve the different cohorts in the different