Regression Analysis Research Paper Example | Topics and Well Written Essays - 2000 words

Relapse Analysis - Research Paper Example It might likewise guide the scientist to other significant and helpful examination considers. As indicated by the FBI Uniform Crime Report (UCR) (2014) offenses, for example, engine vehicle robbery, theft, fire related crime and burglary are totally depicted as property related misdemeanors. All with the exception of fire related crime includes the burglary of cash or property. On account of incendiarism, it speaks to harm to property. Engine vehicle robbery and thievery are the two fundamental property related misdemeanors of exceptional premium since they are not kidding, predominant and dependably estimated by the FBI (Alfred Blumstein and Richard Rosenfeld 2008; 18). Also, just 32% of thefts are accounted for contrasted with over half of robberies (Alfred Blumstein and Richard Rosenfeld 2008; 18). A few reasons are given for the distinction in detailing rates and included among them is the prerequisite to report for protection purposes. A significant wellspring of heterogeneity related with the robbery of engine vehicles is that an enormous extent is taken for joyriding r ather than monetary increase. The patterns in wrongdoing measurements in the United States show a 16.3% decrease in property related misdemeanors for the period 2004 to 2013 (FBI). Truth be told, thievery has been on a consistent pace of decrease since 1980 (Alfred Blumstein and Richard Rosenfeld 2008; 18). A clarification for this may be increment in sanctions according to theft which makes it less appealing than burglary. As far as engine vehicle robbery the pattern which changed n the 1990’from one of an expansion in rate for each thousand changed to a decrease. This pattern is as yet proceeding (Alfred Blumstein and Richard Rosenfeld 2008; 18). The robbery of engine vehicles has been related with the time of break when they were taken to exchange for medications and later to keep their own engine vehicles from appropriation. So as to dependably estimate the property related misconduct rate a few elements have been surveyed through different investigations. A few

Jc Studyguide free essay sample

Disclose why Brutus’ choice to permit Antony to talk at Caesar’s burial service carries debacle to the backstabbers. 22. Who is the hero in the play? Is it accurate to say that they are a dynamic or a static character? Offer purposes behind your response. 23. Sum up Brutus’ thought processes in getting engaged with Caesar’s death. 24. Differentiation Cassius and Brutus. 25. Who is a sprinter in the races hung on the Feast of Lupercal? 26. What is Brutus’ thought process in executing Caesar? 27. How often does Caesar deny the crown? Numerous Choice Directions: Choose the most appropriate response to finish every announcement. 28. _____ The presence of Caesar’s phantom is a case of a. Metaphor b. Modest representation of the truth c. Portrayal d. Hinting 29. ______When Cassius talks in an aside to Brutus about whether Antony ought to talk at Caesar’s burial service, a. The entirety of the characters tune in and react b. His words are hea rd uniquely by Cassius and the crowd c. He remains solitary in front of an audience, most likely before the shade d. We will compose a custom exposition test on Jc Studyguide or then again any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page His words are heard by the crowd, however he is seen by nobody 30. ______ Judging from the occasions in Act I, the political state of mind and conduct of the Romans are BEST portrayed as a. Fainthearted and meek b. Malcontented and irate c. Unswervingly devoted and firm d. Whimsical and variable 31. ______ Caesar ignores the signs for all the accompanying reasons EXCEPT a. He feels destiny is unpreventable b. He feels invulnerable c. He wouldn't like to show up weak d. He generally tunes in to his significant other 32. ______ Caesar’s biting the dust words express a. Love for the Roman individuals he wanted to fill in as lord b. Lament for not having followed Calphurnia’s counsel c. Shock that Brutus is one of the professional killers d. Distress over killing Pompey before coming back to Rome 3. ______ The focal clash presented in ACT I is between a. Brutus and Cassius b. Caesar and his adversaries c. Caesar and the seer d. Brutus and himself 34. ______What is unexpected, or astounding about Brutus’ self destruction? a. He didn’t realize that he had been exculpated for Caesar’s death. b. Unconscious that Antony was going to give up, Br utus misread the war zone. c. Toward the start of Act IV, he guaranteed that self destruction was apprehensive and abhorrent. d. He didn’t realize that Cassius had just ended it all close by. 26. ______ At Caesar’s memorial service, Antony says Good companions, sweet companions, let me not work you up To such an unexpected surge of rebellion. † By saying this, Antony, a. communicates his expectation that Rome will be annihilated by an awful tempest b. quiets down the Romans and makes a tranquil climate for the city c. bolsters the plotters by legitimizing their activity against Caesar d. all things considered pushes the crowd toward thought of revolt against the backstabbers 35. ______ All of coming up next are issues that remain among Cassius and Brutus aside from a. Cassius’s accepting kickbacks b. Brutus’ coerce about Caesar’s passing . Cassius’ not having any desire to battle at Philippi d. Regardless of whether Cinnamon Toast Crunch is better than Toasty O’s or not 36. ______ What happens to Portia? a. An emissary of Antony harms her b. She ends her life by gulping hot coals c. She is hushed when she attempts to caution Brutus about Cassius d. She discloses to Brutus that she will see him at Philippi 37. ______ In the goals of the play, a. Caesar is cautioned about the ides of March b. Antony acknowledges the crown for Rome c. Antony pronounces that Brutus will have a deferential entombment d. Octavius and Antony contend over Brutus 38. ____ The peak of the play happens when a. Cassius passes on b. Octavius, Antony, Cassius, and Brutus talk before fight c. Brutus bites the dust d. Pindarus misreads the war zone 39. ______ The last Act of the play incorporates the entirety of the accompanying components EXCEPT a. An occasion that fills in as the peak b. A goals c. Foundation data d. Snapshots of strain and anticipation 40. ______ Brutus is persuaded MAINLY by the considerations of a. Rome b. Force c. Double dealing d. Fellowship 41. ______ The hero is the character who a. Encounters a contention b. Drives the activity c. Says the most lines d. Predicts occasions 42. ______ Which line from Act I portends what will befall Caesar? a. â€Å"Beware the ides of March† b. â€Å"Yet, in the event that you be out, sir, I can repair you† c. â€Å"For the eyes sees not itself/But by reflection, by some other things† d. â€Å"You squares, you stones, you more regrettable than silly things! † 43. ______ Caesar’s strife about whether to go to the Senate is settled by a. Calphurnia’s altering her perspective and advising Caesar to go with Antony b. Antony’s showing up to take Caesar to the Senate c. Decius’ giving him a positive understanding of Calphurnia’s dream d. The augurer’s disclosing to him that it is protected to go to the Senate 44. ______ In a catastrophe, a terrible imperfection alludes to the principle character’s a. Individual shortcoming b. Thought process c. Destruction d. Foundation 45. _______After the plotters slaughter Caesar, they wash their hands and blades in Caesar’s blood. These activities hint the finish of the play, when a. Antony will kick the bucket b. Trackers will slaughter valiant harts c. The blood of the backstabbers will be spilled d. The backstabbers will recount the sonnets of Cinn 46. ______ What tone would be MOST fitting for a REVIEW of the play? a. Cricitcal b. Dubious c. Ridiculing d. Chastening 47. _______ Shakespeare constructs tension by having Calphurnia do the entirety of the accompanying things EXCEPT a. Urge Caesar not to go to the Senate b. Recommend that Caesar claim to be sick c. Describe the upsetting signs d. Swallow hot coals 48. ______ The scene between Cinna the Poet and the horde shows the degree of a. Cinna’s capacity to think rapidly b. The mob’s wrath at the backstabbers c. Brutus’ physical mental fortitude 49. _____ The play opens at an a. Open occasion b. Private strict assistance c. Burial service 50. ______Caesar says he doesn't trust _____ in light of the fact that he looks excessively ravenous. . Calphurnia b. Cassius c. Lepidus 51. ______ Brutus sees the death as a penance to a. His own desire b. The benefit of Rome c. His kinship with Cassius 52. ______ Caesar’s spouse cautions him a. Of her unfavorable dreams b. To be careful with Cassius c. To be cautious around Antony 53. ______ Caesar doesn't fear demise on the grounds that a. He thinks himself unfading b. It must go to all men c. The seer reveals to him that eternity resembles living in cotton treats 54. ______ The Roman crowd responds to Antony’s snide utilization of the word a. â€Å"Roman† b. â€Å"Honorable† c. â€Å"Friendship† 55. _____ Caesar never shows himself as a. Egotistical b. Wiped out c. Ravenous 56. ______ The day of the last fight is a. Cassius’ birthday b. Brutus’ wedding commemoration c. The Ides of March 57. ______ Brutus passes on a. On account of Antony b. On his own blade c. During a contention with Cassius Essay Question Choices (7 sentence section answer) A. Do you think Brutus is â€Å"an good man? † Why or why not? Ensure you note various instances of his conduct from the play. B. For what reason do you think Caesar dismisses the crown when Antony hands it to him? How does this conduct fit with the picture you have of him? C. If Brutus somehow managed to return in time and choose once more whether to partake in the trick, what do you figure he would do? Why? D. How are the everyday citizens depicted in Julius Caesar? What does the play appear to state about majority rules system? E. In light of this play, do you think William Shakespeare had a skeptical or hopeful perspective on life. Offer explanations behind your input. Talks Familiarize yourself with Brutus’ and Antony’s burial service addresses. Have the option to discover one case of every one of the accompanying: ethos, feeling, logos. Additionally, have the option to clarify your answer.

Blog Archive MBA News Current MBA Students Largely Optimistic About Post-MBA Job Market

Blog Archive MBA News Current MBA Students Largely Optimistic About Post-MBA Job Market We recently posted about the promising job market into which the MBA Class of 2016 graduated. As for those still completing their business school studies, the future appears to be largely worry-free, according to a new study. Conducted by corporate training company Training The Street, the survey reveals that 86% of MBAs feel “very or somewhat optimistic” about post-MBA job possibilities, and more than 80% have already received job offers. Of those who have received offers, 51% feel “very satisfied” with the promised salary, and 11% are “dissatisfied”â€"both figures are slightly different from the previous year’s, when 54% and 8%, respectively, felt similarly. The highest salary bracket in the survey saw a small decrease, as 40% of respondents will receive a starting salary of $125K or more. The previous year, that number was 43%. “The slight dip in starting salary is reflective of subtle changes in MBA job preferences,” Scott Rostan, Training The Street’s founder and CEO, commented in a press release. “Although salaries at Wall Street banks and consulting firms have not changed much, a slightly larger share of graduates are looking to join startups,” Rostan said. Share ThisTweet News

The Little Bison Basin Valley a Look at Its History Essay

May 5th, 2000 Hunter College, Introduction to Archeology Professor C.M. Tinsley The Little Bison Basin Valley : A look at its history This valley, future home of a ski resort and other activities, has a history of its own. It is divided into three major areas: The Poplar Region, The Bud Site, and the Gasville, areas which descend from North to South respectively. It is assumed that climatological conditions are similar to those found in the same area thousands of years ago, with some minor changes in temperature that may have increased due to the Green house effect and global warming. These three sites were studied separately in the following order : †¢ Poplar Region o Three regions were†¦show more content†¦In the upper levels we see a number of fragmented bone which may suggest that they began to eat more from each animal killed. Perhaps animals became scarce therefore they began to explore the taste of bone marrow. [pic]we also noticed the different types of tools used to hunt from the lowest level to the most current level and retouched flakes prevailed during all periods we have determined by our excavations. This was a favorite weapon to hunt and perhaps used to hunt larger preys found in the area. The use of end scraper also prevailed for many years and it was probably used to tear up the skin to cover themselves in the cold winter time. Other tools were also found, but a significant lower number. As time went by, some small populations seemed to have migrated north and settle in the Bud Site or perhaps migrated back and forth to Gasville as evidence suggests that humans lived in both places in the same period. This site was divided into two time periods. The lower level represents the oldest period whereas the upper level represents that most recent period. In comparing the amount of killing that took place between the periods, we can see, based on the evidence found, that a larger number of killings took place in the oldest period but I find no correlation to any cultural distinction or diet habit based on this evidence. The fact that Bison are usually present in the region around May, it couldShow MoreRelatedEssay on An Enigmatic People and Their Rock Art4556 Words   |  19 PagesSouthwest, one such group, the Fremont culture, has to a large degree defied classification. Inhabiting an expansive territory in the northern reaches of the Southwest, the Fremont sometimes look archaeologically very similar to their neighbors, the Anasazi, and to groups living on the Plains and in the Great Basin. The origin and eventual demise of the Fremont culture has been the subject of much debate, as has the question of whether the Fremont even constitute a â€Å"culture.† More than any other term

Birthday Party Project Management - 2712 Words

Final Project: Surprise Birthday Dinner Event Roy K. M. Mamuad AD642: Project Management Professor Roger D. H. Warburton, Ph D. Boston University 23 Feb 2010 Abstract Doing something special for the one you love is something that has been done throughout the ages. Studies have shown not only does an act of kindness strengthen personal relationships in marriage, but it also has positive health benefits resulting from social family gatherings and traditions. The proposed project presents a scenario of exploiting such a positive bonding. It shows the results of what can be accomplished by a bringing together an annual special occasion and creatively fusing it with family interaction. My wife has her 31st birthday coming up in 6 months and†¦show more content†¦Established: 1 Apr 10 * Airline Tickets Procured: 1 Apr 10 * Guest List Established: 4 Apr 10 * Invitations Sent Out: 4 Apr 10 * Dinner Venue Secured: 4 Apr 10 * Modified Recipes Planned: 4 Apr 10 * Final Menu: 4 Apr 10 * Grocery List: 4 Apr 10 * Arrive in Seattle, WA: 12 July 10 * Arrive at Dinner Venue: 12 July 10 * Happy Surprised Wife: 16 July 10 Technical Requirements: * 3 guests have an allergy to nuts * Dinner venue to support 50 guests * 1 - 36† Outdoor gas grill w/ burner capability of 10,000 Btu/hr * 6 - burner ceramic range w/ burner capability of 15,000 Btu/hr * 2 - 1.7 cubic foot microwave ovens w/ cooking capability of 950 W * 2 - 30† 4.2 cubic foot ovens w/ Bake/Broil capability of 3,400-4,000 W * 1 - 36† 17.6 cubic foot refrigerator w/ a 7 cubic foot freezer * Calphalon contemporary stainless steel cookware consisting of 2-1.5 qt sauce pan with cover, 1-3.5 qt sauce pan, 2-3 qt sautà ©, 1-8 qt stock pot w/ oven-safe temp capability of 500 F Risks: * Guest schedule conflicts * Food not properly prepared * Food poisoning * Extra guests * Weather * Not enough food * BBQ gas tank capacity * Unavailable resources Limits amp; Constraints: * Transportation to and from event is guests responsibility * Guest food allergies or aversions * Weather during the event * Funding for the project Assumptions: * Everyone on the guest list will be attending with their schedulesShow MoreRelatedThe Mission Statement Of Party City1639 Words   |  7 PagesThe mission statement of Party City, my current employer, as stated in the handbook: Party City loves to celebrate. 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History Of Copyright Law With Indian Context Essay

HISTORY OF COPYRIGHT LAW WITH INDIAN CONTEXT: India has one of the oldest academic traditions with formal education finding a place in its ancient history. The universities of Takshila and Nalandaare great centers of learning in the early world, teaming with students and teachers from all parts of the world, not to say about the great Gurukul tradition in the age-old past. However, those are the days when learning was considered as gift of God, freely received and freely given. Over the centuries, the learning approach gradually changed. Old traditions paved way for new ones. New economic models and institutional structures emerged. Concept of copyright in literary works found a place inIndia by the nineteenth century. India had its first Copyright Law enacted on 18th December 1847 much earlier than many other countries. The scope of the Act covered books only and no other kinds of creative expressions. It isinteresting to read the title of that legislation: â€Å"An Act for the encouragement of learningin the territories subject to the Government of the East India Company, bydefining and providing for the enforcementof the right called copyright therein† .The scope of that Act covered only books and no other kinds of creativeexpressions. It is, however, remarkablethat the Act provided for compulsory license to publish a book, which theoriginal publisher had refused to republishso that books in demand are not withheld from the public. Although suchlegislation existed, the BombayShow MoreRelatedAccusation And Defense Of The Salem Witchcraft Trials1658 Words   |  7 PagesRESEARCH PAPER Accusation and defense in the Salem witchcraft trials Suraj Gamal History 1301-73001-73002 JOE L. MCCAMBRIDGE - HISTORY 1301-1302 One of the most infamous Trial in history took place on March 1, 1692. 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Community Immersion free essay sample

It is the city base for Jeff Davis Parish which combined has 6 cities in the parish (U. S. Census Bureau, 2010). Jennings is considered a rural area with a population of 10,909 people residing in the city. According to the census bureau the city of Jennings is populated with Caucasians at 7,736, African Americans 3, 076, Asian 32 and Hispanics 101 (U. S. Census Bureau, 2010). Jennings has two sub communities the south side of town where most of the blacks are under the poverty line and some middle class residents. Downtown is where the whites and a few blacks live, these two sides a separated by a railroad track. The founding of Jennings was a manifestation of the dynamic spirit in Americans which led them to continually seek new frontiers and new areas of economic exploitation. The story of its growth parallels that of many other Louisiana towns, but in two respects it has a claim to distinctiveness: its middle western origin and its connection with Louisiana’s oldest oil field. Jennings McComb, for whom the town was named, was a contractor of the Southern Pacific Railroad. He built the Jennings depot on a divide peculiar to southwest Louisiana (Riser, 1948). It is known that he was president of the Louisiana Western Railroad Company and had been associated with Charles Morgan in certain railroad transactions. McComb accumulated a great fortune, not from the railroad transactions. McComb accumulated a great fortune, not from the railroad but from the acquisition of the patent for the arrow tie buckle used in the baling of cotton. In 1901 an Jennings businessmen brought in oil operators to develop the Jennings Oil Field. This marked the first production of oil in the state of Louisiana. Oil became an important element in the economy of Jennings, but rice, the basis of the town’s economy, was still cultivated. After 1906 oil production declined and the importance of the industry to Jennings decreased. Rice remained, as it always had been, the leading economic activity of the area (Riser, 1948). The one thing about this community is the buildings; they still resemble the old design from in the beginning. This community on one side of the tracks maybe crumbling, but Jennings is a growing city. Jennings can give the illusion of nothing is going on and deep down inside of the town is array of discrimination of race, social class, an economic status. II. Community Structure: Community Function Jennings has few clubs for socializing and due to the divide in the population by race. Socialization between the white and blacks are limited if they do not work together. There are normally around event times in the community two different parades one downtown for the white the other Southside for the blacks. The city is ran by the mayor elected, making all the decisions in the city. During events for the city the decision in regards to can it happen is left to the chief of police. The city has two law enforcement agency the city police which handles everything inside the city and the sheriff’s department which is for surrounding parish cities. Each area or parts of Jennings have police jurors that are elected for the area. Residents are to contact their police jurors with complaints; they are then brought before a town meeting that is held each month at city hall. The meetings are open to all residents in the parish; however they are not openly advertised. There are many community leaders, or shall I say power families. These are the people who basically can have anything they want in Jennings. These families have been living here from the beginning and own most of all the businesses in Jennings. Jennings with these power families there is a lot of corruption within the city. According to an interview conducted with a resident of Jennings, it is a visible corruption. They stated that it’s in the police department and in the court houses. The court house is located in central Jennings and shares a uilding with the parish sheriff’s department. The courthouse has two courtrooms and on judge. One Monday’s, Tuesday’s and Wednesday’s are court days in Jennings. Because this is the parish base surrounding cities in the parish have to attend court in Jennings. The mayor’s office is located across from the courthouse, basically if he is in office the office residents have the opportunity to speak with h im. Election for public office are held every two years, however the judge and chief of police have held the same positions for the last 4 years. They were reelected with majority of the vote. Observing and interviewing residents across the tracks with a low economic status on the government of Jennings. Residents of this community fear the police and the government of Jennings. Most of the residents don’t vote because they believe it does not work. On resident showed me the curfew signs located for two blocks in front of the only club in Jennings. Residents reported having to leave the city to socialize (Jennings Daily News, 2005). III. Community Characteristics Jennings is a booming city new school, shopping centers, restaurants, car lots and new additions to the hospital. This is all downtown Jennings, continue to drive to Southside Jennings and the economy changes. The economy in Jennings is low compared to other cities in Louisiana. Local business owner, own most of the shopping places. The other centers are chain stores and restaurants which provide employment in city. To obtain a good job some resident must leave the city and drive at least 30 miles to the nearest city for work. There are 3 public schools and 2 catholic schools in Jennings there is a technical school which provides training in different fields. Just recently I was informed that Southside had the only elementary school residents. According to the Jennings daily news the school was moved uptown Jennings. There are no schools located in the Southside community of Jennings (Jennings Daily News, 2005). Looking for resources in Jennings is like looking for a needle in a hay stack. There are limited resources in the area for residents living in poverty. There is no office of community services which provides applications and face to face case managers for additional household help; the nearest office is 45 minutes away. There is a health unit that provides parenting classes other services to needed residents. Caring Hands is the only resource of helping people pay bills if needed. They help with light bills, gas bills, and water bills if qualified. There is no transportation system in the city, residents with no cars must walk to the stores. The community even with the lack of services seems not to harm most of the community. It’s for the most part beginning to overcome the racism that has been a factor over the years. However it still a big issue here in Jennings. Jennings have develop over the years an array of issues that need to be addressed like the lack of community services, the sub community of Southside Jennings, lack of activities for children, and jobs. With all this going on the murders of eight young ladies since 2005 has divided and turned the downtown residents against the city police that the city police no longer operate alone in the city the Louisiana state police has taken over (Jennings Daily News, 2005). Its apparent when driving through and speaking with residents, the blacks in the community experience oppression from the local government as well as themselves. There is a large amount of discrimination not only with the government but the local police. Residents state even if they are not doing anything the good suffers for the bad. Police patrol Southside and allow no room for socialization. The park on the Southside is always empty most children rather stay in the house. The local police abuse their power an residents live in fear every day. Jennings, Louisiana do not have a homeless population, most residents that lose their homes move in with relatives. Make some home occupied with multiply families. In this community, it’s a plus along with all the other problems they do not need a homeless problem. IV. Summary and Conclusion Jennings, Louisiana a booming city, with hidden racial problems. Jennings with the majority of the population being white runs the local government, making all the decisions for the city. The lack of resources makes it impossible for some residents to access them. It’s a city that can be two different cities in one. Although education is accessible most of the black don’t attend. Jobs are limited less and there is no public transportation out of city to find jobs. Most residents live under the poverty line for the ones who do not are enjoying this community as long as the blacks stay on their side of the tracks. Reading Netting and observing this community there is a lot going on like Social Darwinism due to the blacks believing that income between not only rich and poor, but white and black is natural (Kettner, McMurty, Netting, 1998). The manifest destiny in which is going on in Jennings today.

The Implementation of a BSC System in Chilquinta Energia

Creationism Vs. Evolution Essays - Creationism, Pseudoscience

Creationism Vs. Evolution Essays - Creationism, Pseudoscience Creationism vs. Evolution In my short life on this planet I have come to question things that many take upon blind faith. We all know that we must some day die; yet we continuously deny the forces at work inside ourselves, which want to search out the answers of what may or may not come after. It is far easier for humanity to accept that they will go to a safe haven and be rewarded for their lives with pleasures and fantasies of an unfathomable scale than to question the existence of a supposed omnipotent being. Yet, there are a few of us humans who tend to question the why's and wherefore's that society puts forth to us. We question the existence of God, or the creation of mankind rather than blindly accepting faith-filled beliefs we may received from our parents as children. Perhaps it is because we live in a nation filled with many peoples of different beliefs whose Gods are all so varied and different that it is difficult to fathom that they are all the same divine being. It is also plausible that we just have a desire to quench the thirst for knowledge that lies deep within ourselves. As for myself, I cannot believe in a being which created a universe and a multitude of worlds in a rather short period of time then deigns to lower itself into becoming a puppet-master and "pulling the strings" of the Earth and all of the people therein. Since this paper touches upon many scientific terms, I feel that in order for the reader to correctly grasp the content I must first define three words: Theory, Law, and Hypothesis. The definitions will allow for a greater underezding of this essay and give us an even ground upon which to begin. - Theory; noun 1. a. Systematically organized knowledge applicable in a relatively wide variety of circumezces, especially a system of assumptions, accepted principles, and rules of procedure devised to analyze, predict, or otherwise explain the nature or behavior of a specified set of phenomena. b. Such knowledge or such a system. 2. An assumption based on limited information or knowledge; a conjecture. Law; noun 1. a. A formulation describing a relationship observed to be invariable between or among phenomena for all cases in which the specified conditions are met: the law of gravity. b. A generalization based on consistent experience or results: the law of supply and demand; the law of averages. Hypothesis; noun 1. A tentative explanation that accounts for a set of facts and can be tested by further investigation; a theory. 2. Something taken to be true for the purpose of argument or investigation; an assumption. - It is important that you thoroughly read the above definitions or you will be at a disadvantage if you do not. You will note that there are several different definitions to each word. I felt it was important to include the added definitive statement to theory because it shows the difference between a scientific theory and an "everyday" theory based upon conjecture. The additional definitions to law and hypothesis are both added for a further underezding of these words. The definition of creationism is somewhat more complex. One must start by saying that the belief in the creation of the universe given at the beginning of the Bible is literally true. Creationism is a belief based solely upon faith (which is a belief in and of itself). There are no scientific facts as a basis for this belief, solely conjectural theories and speculations. It is ingrained into our minds, as children that a belief of a force, or supernatural entity, which is all powerful and all knowing, is watching over us and taking care of our needs. Yet, to me, saying this very sort of thing is heretical in its very essence. To be so crude as to think that some being which created the universe itself and all things in it would take the time to care for each and every individual is incomprehensible. In practically all ancient cultures, the biblical included, the universe was thought of as an original chaos into which order had been introduced by a creative hand: This was the essence of creation.1 In this statement alone we

Amazon Deforestation Essay Example | Topics and Well Written Essays - 1000 words

Amazon Deforestation - Essay Example Global warming is one of the major concerns of the world today. The problem is caused by the increased greenhouse emissions coming from different countries worldwide. However, findings show that about 15% of carbon emissions come from tropical deforestation. This level of emissions is more than the total emissions from all automobiles combined. Therefore, preservation of forests is one of the surest ways of slowing down global warming. This begins by preserving Brazil’s Amazon rainforest, which is at threat of disappearance due to deforestation. Brazil’s Amazon rainforest is one f the world’s largest tropical rainforest. However, the forest has been at threat of deforestation, which began in 1970s. Report indicates that before the deforestation of the forest began, Amazon forest cover was estimated at about 4,100,000 square kilometers. The forest at the time consisted of different types of trees and acted as home for several species of birds, animals, microorganisms, and even human beings.The high forest cover also acted as water catchment area for major rivers in Brazil and neighboring countries.At the same time, the forest received an estimated half of the country’s annual rainfall. However, all these have significantly been lost through deforestation. The World Bank report indicates that an estimated 745,289 square kilometers of Amazon forest has been lost since 1970s to 2011.Despite there being a slight decline in the destruction in the recent times following conservation initiatives put by the Brazilian government, more still needs to be done to preserve the forest. As a result,only about 3,354,711 km2 of the forest cover remained by 2011 down from 4,100,000 km2 of the forest cover in 1970 and earlier.... A number of factors have been noted as the leading causes of destruction of Amazon. Top of the causes according to a study is the clearing the forest for pasture. Report indicates that about 38% of the deforestation that took place from1966 to1975 was due to large-scale ranching. This figure has since increased to about 60%, according to the country’s National Institute for Space Research (INPE) and Agricultural Research Corporation (Embrapa). This is reverberated by the fact that Brazil’s economy depends hugely on beef products exported to different parts of the world. However, much of the ranching expansion has taken place in Amazon, which has more than 80% of heads of cattle. Presently an estimated 214,000 square miles of land have been cleared to give space for pasture. This space is larger than the size of France (Butler par.3). The destruction has also been caused by subsistence agriculture being undertaken by the poor farmers in the forest after the Brazilian gov ernment provided land to the landless poor through the country’s land policy. According to Brazil’s land policy, every citizen has a right to use any government piece of land for a period of at least one year and a day. The squatter has the right to acquire ownership of the land after five years hence the right to sell the land. Report indicates that the Brazilian government granted land ownership in Amazon to about 150,000 families from 1995 to 1998. Poor farmers typically have the tendency of clearing land-using fire. In fact, satellite images taken on the forest show numerous images of fires burning across the Amazon (Campari 21). The deforestation of Amazon has also been increased by the move by the Brazilian government to clear the land for purposes of improving its

Analyse the marriage of Charles and Emma in Madame Bovary Essay

Analyse the marriage of Charles and Emma in Madame Bovary - Essay Example Fresh from the love and romance of her books and her fantasies while she is in the convent, Emma expects her husband Charles to â€Å"initiate [her] into the forces of passion†¦Ã¢â‚¬ ¦ but he taught nothing†¦.knew nothing, desired nothing.† As a result, the reality that Emma confronts in her marriage and the interminable dullness set her into a pattern where she becomes ripe for adultery , as she wonders â€Å"just what was meant in real life, by the words felicity, passion and intoxication, which had seemed so beautiful to her in books.† (Flaubert Part I: Ch 5). Her marriage thus becomes a vague, ever present dullness from which she yearns to escape and it makes her a ripe candidate for adultery. Charles’ name â€Å"Bovary† itself appears to suggest the bovine nature of the man. He is dull and unimaginative, while Emma’s maiden name â€Å"Rouault† contains the French word for wheels and thereby suggests Emma’s passionate, exotic nature. What Emma expects from her marriage is a receptivity to her spirited nature so that â€Å"a sudden overflow would have poured from her heart as the ripe fruit falls from a tree when one lays hand to it.† What she finds however, is a dull man who has no imagination at all; although he means well, he is boring and clumsy. The ball given by the Marquis d’Aquevilliers is even more depression for Emma, as she watches the utter inadequacy of her husband to fit in with the nobility that Emma so much desires to be a part of, his smugness and ignorance dampen her ardor considerably. Charles decides to take his pretty young wife to the larger town of Yonville and hands over financial control to her, all i n the hope that she will be pleased.

E Commerce And Online Trading Information Technology Essay

E Commerce And Online Trading Information Technology Essay E-commerce has made a great impact on business activity culture. Customer can shop online in privacy at their own houses. This is also strength small businesses to close their doors, or modify to being completely online. It can also change people approach to look at making purchases decision and spending money. Ecommerce also changed the retailer picture, promotions, services, and other things that make our market work. Undeniably, it will continue to pressure how can companies sell and market their products/services, as well as people choose to make purchases in coming years. Selling through the websites is the best method of increasing trade worldwide. Two forms of e-commerce: First form is mostly used as a business trading where companies mostly meet each other and share information through the World Wide Web. The other form is that, where companies taken orders from the customers through web site and also prepared their order to satisfy their need. HASM have many different types of products and services that are traded or selling online including audio equipments new and used both. All companies who used e-tailing or e-trading definitely have their own websites for their business requirement/needs. Trading online Trading online facilitate businesses to attain larger audiences while also cutting the costs of traditional retailing methods of sales. It is not necessary that a web company have to spend on bigger high street markets for their presence. Although the expenditure on developing a good website is substantial and the potential benefits can be massive. Any group of businesses who is running successful business as a result of the development of the web are ability suppliers of items. Ecommerce Impact On Business Impact of Ecommerce on the economy globally Marketing and Product promotion E-commerce helps the products promotion and services during direct sale, information providing and customerà ¢Ã¢â€š ¬Ã¢â€ž ¢s connections. Sales channel/path E-commerce creates a new flow channel for existing products. It facilitates direct contact of customers and the bi-directional contact. Cost Reduction/savings The way of delivering information to end customers over the Internet results in major savings to senders when compared with any method. Most savings also realized in delivering digitized products against physical delivery. Cycle time The delivery of products and services can be reduced to minimum time frame. Also, the organizational work related to corporate delivery facility, also across international borders sale can be reduced considerably, cutting the cycle time by more than ninety percent. Customer service approach Customer service can be greatly improved by enable clients to find comprehensive information online. Also, sharp agents can answer standard quarry in seconds and human experts contact can be expedite using automatic software. Business image New customers can create corporate images very quickly. Corporate reflection means expectation, which is very important necessary for direct sales. Marketing Impacts Customization Ecommerce provide for customization of products/services, in response to buying in a store or ordering through television, which is normally limited to standard products only. Advertising Direct marketing and customization is very effective than mass advertisement. This creates a essential changer in which advertisement is conducted to change the existing customer behaviour with product but also for the new customer demands and their behaviour towards products and services. Ordering System Orders recived from customers can considerably be improved if it is happen by online system and through internet. Through electronically, orders can quickly be sent to the appropriate department and place. This saves time and reduces expenses. This can give sales-work force more time to sell the product/services. Also, customers can add the cost of their orders through saving time for all parties involved inthe activity. Markets The physical market disappears because the need to deliver the goods/services to the market. In market space, an electronic place where items are delivered directly to buyers/suppliers when purchase is completed online and making the markets cost effective and efficient. Technology behaviour and Organizational learning behaviour Speedy progress in Ecommerce customers and staff, companies to settle quickly to the new technology and offer customers an opportunity to deal with new products/services such as HASM in new and used audio systems and tools. Changing Work Nature The work nature and employment also be transformed in the computer Age. The computer Age work force should have to become flexible. Few of them consistently have secure jobs in the complex environment and all of work force/staff have to willing and able to frequently learn skills and make decisions, and stand behind in complex environment. New product features Ecommerce allows new products to be formed and existing products to be modified in innovative ways. These changes may be satisfied organizations missions and the way in which they have to survive. Ecommerce can also allow supply the suppliers to collect personalized customers data sheet and buying behaviour. Building customer profiles on the basis ofcollecting data on certain customers group and can be used as a information source for improving products/services or designing new ones. Manufacturing Impact Ecommerce is also changing manufacturing systems from mass production to the demand and supply chain process and also on the need of customers. Finance Impact Ecommerce needs a very special finance and accounting systems. Traditional payment systems, which are ineffective and inefficient for electronic trade, because there is no physical availability/presence of staff. Ecommerce is any type of business activities that is selling and purchasing of products and services carried out over web based systems for the approach of getting far away customers. Advantages and Disadvantage: HASM electronic commerce is also categorized by advantages and inbuilt drawbacks of web. Some of these important advantages and disadvantages are as follows: With the use of fast and rapid scale of internet technology and strong online techniques and software, companies can get many advantages of Ecommerce but also some disadvantages as well but also having a reason of some problems: Advantages: Fast buying and selling method, as well as effortless to find any products type. Buying convenience and selling convenience, round the clock 24/7. Wider reach to customers, there is no geographic limitations for selling product. As compare to the stores low operational costs for product and better quality of services can be provided. Physical company set-ups are not necessary. Undemanding start and manage a business. Business or individual to reach the global market is simple and easy. Electronic commerce gives the customers the chance to look for cheaper and quality products. Ecommerce cuts down the cost attached with marketing once is being launched and working and also on customer care, processing stage, and information storage and inventory management. Disadvantages: Any one, good or bad, can easily set up a business website and there are many bad sites which fool customers. There is no assurance of product quality. There are many internet hackers just waiting for any opportunity and then an ecommerce site, service, payment gateways can cause attack in any business. Mechanical failures can be reason of unpredictable effects on the total processes. Least chance of direct customer to company interactions, and also customer loyalty is always on a test. Perishable items such as foods are also not very convenient and nor predictable due to small life cycle.

Shakespeare Breaks the Way for Feminism Essay -- ophelia, hamlet, gende

â€Å"Gender hardly determines the nature of a character, in the plays of Shakespeare. It is for this very reason, that his plays are read, viewed and enjoyed by both the sexes equally, even after five hundred years of their composition† (Singh). Gender is not something that defines what a character is going to be like in Shakespeare’s plays. This quote illuminates that in Shakespeare’s writings females and males were on equal level playing fields when it came to their traits. Females during the time period were considered inferior to men. Over the course of the semester, we have read some beautiful plays from comedies to tragedies; Shakespeare’s later plays exhibited an extensively wide range of female characters from the weak, obedient to the strong, empowering woman. One of the examples of this would be Ophelia in Hamlet exhibits weak and obedient characteristics whereas Viola in Twelfth Night is a strong female role that breaks the gender roles by disguising herself as a male and proving women are equivalent to men. Even Shakespeare’s weakest female characters seem to break some of the stereotypical role of the period. For example, Ophelia does listen to her father, however, talks back to Hamlet which during the Renaissance breaks the stereotypical role. Shakespeare was an early feminist because of his nontraditional female characters; despite his weak female characters, Shakespeare still provides his female characters with some trait that follows a nontraditional role. I will focus on in this paper are King Lear, Twelfth Night, and Hamlet. I will use Hamlet to show that even the weakest of female characters have gender breaking characteristics. A feminist is someone who is trying to advocate for the equality of women. I believe ... ...ed Atkin, Graham. Twelfth Night : Character Studies. London: Continuum, 2008. eBook Academic Collection (EBSCOhost). Web. 13 Apr. 2014. Callaghan, Dympna. Shakespeare without women. Routledge, 2002. Jajja, Muhammad Ayub. "Women In Shakespearean Comedies: A Feministic Perspective." Journal Of Educational Research (1027-9776) 16.1 (2013): 112-119. Education Research Complete. Web. 13 Apr. 2014. Orgel, Stephen, and Sean Keilen. Shakespeare and Gender. New York: Garland Pub., 1999. Online text. Sharma, Pankaj. "Depiction Of Woman As Human: A Reading Of Excesses Of Feminist Readings Of Shakespeare's King Lear." Language In India 13.12 (2013): 433-446. Communication & Mass Media Complete. Web. 13 Apr. 2014. Singh, Rahul. "Shakespeare's Plays: Men Celebrated, Women Despised?." Language In India 14.2 (2014): 141-156. Communication & Mass Media Complete. Web. 13 Apr. 2014

Accounting for leases Essay

Abstract This paper will provide an overview of lease accounting. It will present the history, current status, and future implications of the latest proposed standard, as jointly issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). Furthermore, the paper will take into account relevant observations made by various proponents who are concerned about the standard, and conclude with a personal opinion on the standard and why it’s better than the current standard. Existing accounting standards between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have allowed corporations to avoid reporting assets and liabilities via â€Å"operating leases.† Thus, it has become common practice for corporations to utilize these operating leases as a source of deceptive financing—by being able to materially mislead creditors and investors due to off balance sheet accounting. Lease accounting is a classic example (or phenomenon) that shows how people tend to exploit accounting standards in order to violate the â€Å"substance over form† accounting principle (where the economic reality can be distorted from the legal reality). The history of lease accounting is an interesting one. In 1976, FASB released Statement of Financial Accounting Standards (SFAS) No. 13 – Accounting for leases. Since then, the accounting standard allowed companies to report some leases as an asset and a liability (i.e. capital/finance leases), and other leases as a non-asset and non-liability (i.e. operating leases). However, since the FASB-IASB convergence project began (from the 2002 Norwalk Agreement), they have reached a general consensus with investors that in many instances, operating leases can be misleading and could cover up material amounts of credit risk of a given company. It is interesting to note that such an issue had already been acknowledged by the late 70s, shortly after FASB released SFAS 13 (Kieso, Warfield, & Weygandt, 2004, p.1119). The issue was momentarily brought up again during the early 90’s for resolution, but was sharply protested by corporate interests and subsequently dismissed (Norris, 2013). Only now, has there been serious reconsideration of the standard; and can demonstrate how long it can take for accounting standards to respond back to the needs of financial statement users. On June 16, 2005, the US Securities and Exchange Commission (SEC), in response to the Sarbanes-Oxley Act (SOX) of 2002, publically released â€Å"On Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers.† This public statement proposed several important goals and recommendations, among them a proposal to improve accounting for leases. By July 2006, the FASB and IASB established a Work Plan, in order to improve the standard for lease accounting (â€Å"Work Plan for IFRS – Leases,† 2013). The project has yet to be completed. Details about its current status will be described next. On May 16, 2013, FASB-IASB has released their latest exposure draft on accounting for leases. Based on user feedback, this draft arose from earlier draft iterations that were released in March 2009 and August 2010 (â€Å"Exposure Draft,† 2013, p. 1). If approved, the draft would supersede IFRS IAS 17 and FASB Topic 840 (â€Å"Exposure Draft,† 2013, p. 2). As a result of this draft, FASB-IASB will also attempt to concurrently update revenue recognition standards accordingly, as the latest proposal intends to make sure the  accounting for revenues and expenses for both the lessor and lessee will be consistent with each other (â€Å"Exposure Draft,† 2013, p. 1). Furthermore, there are still some minor differences that exist between the FASB and IASB drafts, among them being: revaluations, cash flow, disclosure, non-public entities, and measurement issues (â€Å"Exposure Draft,† 2013, pp. 4-5). The feedback deadline for this draft is September 13, 2013 (â₠¬Å"Exposure Draft,† 2013). As it turns out, this draft decided to take a much more prudent approach (compared to earlier proposals) towards lease accounting, allowing standards similar to SFAS 13 to remain applicable in practice for any leases that have terms of 12 months or less†¦ or if it is a â€Å"Type B† lease (which will all be further explained below) (â€Å"Exposure Draft,† 2013, p. 3). In effect, this would allow lessors to continue to structure their lease terms accordingly, which allows lessees the ability to renew these short-term leases in order to continue to practice off balance sheet financing. So what’s the current proposal to account for lease terms that are more than 12 months? First, the exposure draft would require entities that enter such a leasing contract to recognize the â€Å"right of use† asset and its associated liability (â€Å"Exposure Draft,† 2013, p. 2). Second, the draft requires the entities to recognize the underlying â€Å"nature† of the asset as being either: Type A (non-property) or Type B (property) (â€Å"Exposure Draft,† 2013, p. 2). Third, the draft requires the lessee to assess how much economic benefit it reasonably expects to derive from the â€Å"right of use† asset (â€Å"Exposure Draft,† 2013, p. 2). Furthermore, the draft has guidelines for both the lessee and the lessor. These accounting guidelines will be described next—first for the lessee, then for the lessor. For the lessee, if the lease is Type A, the lessee is required to recognize the associated Leased Asset and Lease Obligation on the Balance Sheet (â€Å"Exposure Draft,† 2013, p. 2). The asset could be depreciated, and the respective portions of the Lease Obligation are to be listed under the Liability and Debt sections of the balance sheet, respectively. The asset and associated liability is to be initially measured by using the â€Å"present  value† method (where the initial account balances reflects the present value of the future amount) in order to account properly for Interest Expense payments made during the whole course of the Lease Obligation (â€Å"Exposure Draft,† 2013, p. 2). The lessor is required to de-recognize the Leased Asset from the Balance Sheet. In its place, the lessor must recognize the Lease Receivable and Residual Asset (â€Å"Exposure Draft,† 2013, p. 3). The assets are also initially measured using the same present value method , in order to account properly for the interest earned apart from the Lease Revenue throughout the whole term of the lease (â€Å"Exposure Draft,† 2013, p. 3). If the lease is Type B, the exposure draft proposes that both the lessee and the lessor should account for the lease as an operating lease if the lessee is NOT â€Å"expected to consume more than an insignificant portion of the economic benefits embedded in the underlying asset† (â€Å"Exposure Draft,† 2013, p. 3). Thus, the lessor would continue to recognize the underlying asset, while the lessee simply account for the annual lease expense (â€Å"Exposure Draft,† 2013, p. 3). Again, this accounting treatment is the same for any leases that have terms of 12 months or less. Keep in mind however, that if the lessee were to consume a significant portion of the economic benefits under a Type B lease, the accounting treatment for both the lessee and lessor would be similar to a Type A lease (â€Å"Exposure Draft,† 2013, p. 2). In this case, the lessee would be required to recognize an asset and liability from the property lease. I believe such proposal was intended, as it allows companies to gradually adjust to the new treatment standards, whereby future amendments could someday require all short-term leases (and Type B leases) to be capitalized to better reflect the economic reality of â€Å"short-term† lessees. So, what do the proponents of the exposure draft think of the new standard and its impact on the future? As expected, there are some who agree with the draft and others who think otherwise. Dhaliwal, Lee, and Neamtiu (2011) did a quantitative and qualitative empirical study—of which evidence suggests â€Å"that lessees bear insufficient risk to treat the leasehold as an asset† (p. 193). This implies that the new proposal would not significantly increase the cost of capital for any firms that would have to start capitalizing  their operational leases. Cotton, McCarthy, and Schneider (2012) found that most firms under current lease accounting are able to combine associated obligations from their capitalized leases with other obligations (p. 118). This would not be allowed under the new proposal, thus improving transparency and quality of information to investors. Middelberg and Villiers (2013) did a similar study, of 40 JSE-listed (South Africa) companies. Interestingly, their findings within this study suggest that the cost of financing would increase for firms that would have to capitalize operating leases. Their findings suggest that companies should expect to experience the following changes to their financial ratios: Debt-to-equity to increase by 9%, Debt ratio to increase by 8%, and the Interest cover ratio to decrease by 8% (Middelberg & Villiers, 2013, p. 663). This implies that the new proposal would cause investors to see such companies as higher investment risks, thus increasing borrowing costs. Burton (2013) doesn’t believe in the new proposal, instead suggesting that the current standards be amended to address the areas that are vulnerable to exploitation. He thinks the FASB should consider revising the four criteria provided in SFAS 13 that determines if a lease should be capitalized. In particular, he encourages the FASB to change the 90% present value rule—which currently impose no such requirements for lessors to reveal the actual discount rate to the lessee. As a result, lessors are able to keep the leased asset on their books as a capital lease by using a low discount rate, while the lessee can use a higher, in-house discount rate in order to avoid the need for capitalizing the lease. Quah (2013) reasoned that the proposed changes could have a more significant effect on retailers, as they are known to have major property leases. In particular, she notes that as the liabilities increase from capitalizing such leases, it would have negative effects on debt, employee compensation, and tax balances. This could cause major implications, as retailers (department stores, discount chains, convenience stores) are key economic players in the economy. Similarly, it would effect other major industries—such as real-estate, major airlines, and shipping firms. Norris (2013) made a point that the new proposal could cause some revenue (income statement) challenges, as the present valuation methods would cause lessees to incur higher interest payments during the earlier years of the leased assets. This could especially be disappointing for early  business startups (that typically need to take out more loans) and for any firms needing to maintain a lower cost of capital (that they would have otherwise been able to receive under operational lease accounting). Taken all together, the aforementioned observations basically imply that the future impact of the new proposal on lease accounting would effect all the major players within the economy, especially the retail, real-estate, and tran sportation industries. Furthermore, there is likelihood that higher borrowing costs would result for some of these businesses, forcing them to possibly reduce employee benefits and/or compensation in order to better align their financials to changing budget forecasts. On the other hand, investors will have access to higher quality, transparent information—reducing uncertainty and risk to maintain lower interest rates. And as I mentioned earlier, the proposal still gives lessors and lessees the opportunity to restructure their lease terms for annual renewal, avoiding the need to capitalize such leases and to keep them â€Å"off the books.† But by doing so, it would imply higher legal costs for some of these lessors and lessees, and thus, act as a deterrent in support of the new standard for capitalizing leases. I feel the FASB-IASB is wise to have taken a more balanced approach for changing the requirements of lease accounting. By doing so, it allows the majority of companies to readjust their accounting policies to better reflect economic reality (instead of legal reality). Also, the more transparent and specific requirements stated in the proposal for reporting liabilities and debt in the financial statements will have a long-run, positive impact—as it ultimately helps reduce uncertainty between investors and management. I feel these benefits will outweigh the costs (including the transitional-related costs that entities would have to pay in order to update their accounting policies and methods). Besides, these new accounting costs will be reduced over time anyway, as firms become accustomed to the new standard. In summary, by forcing companies to report more honestly to investors, it induces management to better utilize their resources in order to maintain healthy margins, instead of resorting to fraudulent activities. Thus, I believe that the standard is a win-win for both internal and external parties, as it better forces them to manage their resources more responsibly, and prevents management from supporting an exploitative culture that had been taking place during the past 25+ years  with the old standard. References Burton, D. (2013, May 22). Lease-Accounting Rules: Tinker, Don’t Trash [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database. Cotton, B., McCarthy, M.G., & Schneider, D.K. (2012). A METHODOLOGICAL FRAMEWORK FOR EXAMINING INFORMATION CONTENT OF PROPOSED LEASE ACCOUNTING RULE. Journal of Theoretical Accounting Research, Fall 2012, Vol. 8 Issue 1, 113-127. Dhaliwal, D., Lee, H.S., & Neamtiu, M. (2011, April). The Impact of Operating Leases on Firm Financial and Operating Risk. Journal of Accounting, Auditing & Finance, Vol. 26 Issue 2, 151-197. Financial Accounting Standards Board. (2013, May 16). Exposure Draft Leases (Topic 842) [PDF Document]. Retrieved August 24, 2013, from http://www.fasb.org/cs/BlobServer?blobkey=id&blobnocache=true&blobwhere=1175826935767&blobheader=application%2Fpdf&blobcol=urldata&blobtable=MungoBlobs Kieso, D.E., Warfield, T.D., & Weygandt, J.J. (2004). Intermediate Accounting 11e. Hoboken, NJ: John Wiley & Sons, Inc. Middelberg, S.L., & Villiers, R.R. (2013, June). Determining The Impact Of Capitalising Long-Term Operating Leases On The Financial Ratios Of The Top 40 JSE-Listed Companies. International Business & Economics Research Journal. Jun2013, Vol. 12 Issue 6, 655-670. Norris, F. (2013, May 17). Accounting boards try again on leases; Revamped proposal for valuing assets would still be a radical change [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database. Norris, F. (2013, May 17). New Accounting Proposal on Leasing Portends Big Change [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database. Quah, M. (2013, May 18). New proposals on lease accounting under fire; Some say they are a compromise, while others feel they will raise costs for firms [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database.

Relational Databases, Normalization, and SQL

A database is an application that can store and retrieve data very rapidly. The relational bit refers to how the data is stored in the database and how it is organized. When we talk about a database, we mean a relational database, in fact, an RDBMS: Relational Database Management System. In a relational database, all data is stored in tables. These have the same structure repeated in each row (like a spreadsheet) and it is the relations between the tables that make it a relational table. Before relational databases were invented (in the 1970s), other types of database such as hierarchical databases were used. However relational databases have been very successful for companies like Oracle, IBM, and Microsoft. The open source world also has RDBMS. Commercial Databases OracleIBM DB 2Microsoft SQL ServerIngres. The first commercial RDBMS. Free/Open Source Databases MySQLPostgresSQLSQLite Strictly these are not relational databases but RDBMS. They provide security, encryption, user access and can process SQL queries. Who Was Ted Codd? Codd was a computer scientist who devised the laws of normalization in 1970. This was a mathematical way of describing the properties of a relational database using tables. He came up with 12 laws that describe what a relational database and an RDBMS does and several laws of normalization that describe the properties of relational data. Only data that had been normalized could be considered relational. What Is Normalization? Consider a spreadsheet of client records that is to be put into a relational database. Some clients have the same information, say different branches of the same company with the same billing address. In a spreadsheet, this address is on multiple rows. In turning the spreadsheet into a table, all the clients text addresses must be moved into another table and each assigned a unique ID- say the values 0,1,2. These values are stored in the main client table so all rows use the ID, not the text. A SQL statement can extract the text for a given ID. What Is a Table? Think of it as being like a rectangular spreadsheet made up of rows and columns. Each column specifies the type of data stored (numbers, strings or binary data - such as images). Unlike a spreadsheet where the user is free to have different data on each row, in a database table, every row can only contain the types of data that were specified. In C and C, this is like an array of structs, where one struct holds the data for one row. For more information see Normalizing a database in the Database Design part of databases.about.com. What Are the Different Ways of Storing Data in a Database? There are two ways: Via a Database Server.Via a Database File. Using a database file is the older method, more suited to desktop applications. E.G. Microsoft Access, though that is being phased out in favor of Microsoft SQL Server. SQLite is an excellent public domain database written in C that holds data in one file. There are wrappers for C, C, C# and other languages. A database server is a server application running locally or on a networked PC. Most of the big databases are server based. These take more administration but are usually faster and more robust. How Does an Application Communicate With Database Servers? Generally, these require the following details. IP or Domain name of the server. If it is the on the same PC as you, use 127.0.0.1 or localhost as the dns name.Server Port For MySQL this is usually 3306, 1433 for Microsoft SQL Server.User Name and PasswordName of the Database There are many client applications that can talk to a database server. Microsoft SQL Server has Enterprise Manager to create databases, set security, run maintenance jobs, queries and of course design and modify database tables. What Is SQL?: SQL is short for Structured Query Language and is a simple language that provides instructions for building and modifying the structure of databases and for modifying the data stored in the tables. The main commands used to modify and retrieve data are: Select - Fetches data.Insert - Inserts one or more rows of data.Update - Modifies existing row(s) of dataDelete - Deletes rows of data. There are several ANSI/ISO standards such as ANSI 92, one of the most popular. This defines a minimum subset of supported statements. Most compiler vendors support these standards. Conclusion Any nontrivial application can use a database and a SQL-based database is a good place to start. Once you have mastered the configuration and administering of the database then you have to learn SQL to make it work well. The speed at which a database can retrieve data is astonishing and modern RDBMS are complex and highly optimized applications. Open source databases like MySQL are fast approaching the power and usability of the commercial rivals and drive many databases on websites. How to Connect to a Database in Windows using ADO Programmatically, there are various APIs that provide access to database servers. Under Windows, these include ODBC and Microsoft ADO. [h3[Using ADO So long as there is a provider- software that interfaces a database to ADO, then the database can be accessed. Windows from 2000 has this built in. Try the following. It should work on Windows XP, and on Windows 2000 if youve ever installed MDAC. If you havent and want to try this, visit Microsoft.com, do a search for MDAC Download and download any version, 2.6 or higher. Create an empty file called test.udl. Right click in Windows Explorer on the file and do open with, you should see Microsoft Data Access - OLE DB Core Services. This dialog lets you connect to any database with an installed provider, even excel spreadsheets! Select the first tab (Provider) as opens by default at the the Connection tab. Select a provider then click Next. The data source name shows the different types of device available. After filling in username and password, click the Test Connection button. After you press the ok button, you can open the test.udl with file with Wordpad. It should contain text like this. [oledb] ; Everything after this line is an OLE DB initstring ProviderSQLOLEDB.1;Persist Security InfoFalse;User IDsa;Initial Catalogdhbtest;Data Source127.0.0.1 The third line is the important one, it contains the configuration details. If your database has a password, it will be shown here, so this is not a secure method! This string can be built into applications that use ADO and will let them connect to the specified database. Using ODBC ODBC (Open Database Connectivity) provides an API based interface to databases. There are ODBC drivers available for just about every database in existence. However, ODBC provides another layer of communication between an application and the database and this can cause performance penalties.