The Missing Evening Essays - Ghost Whisperer,

The Missing Evening He was always punctual, at least for his own agenda. Each evening Jim would run through the forest just for fun. This summer night was no exception. The night had grown dark but he was not worried, for he knew the woods well. He sped across an old beaten path and glided over rotten old fallen trees. The damp air was wonderful, he thought, because he could run and never get too hot, and if he kept running hed never get too cold. This forest was made mostly of pine trees, and the needles put a bounce in the young boys step and kept him cheerful. At the clearing he stopped, as he always did, and rested upon a large rock and observed the inky-black sky. This was his favorite spot, his secret spot. Stars shined far brighter here then they did in town, and Jim always felt like he could stay forever. He sighed, and pulled his arms behind his head and stretched out his legs. For some reason this night he was especially relaxed. Either school letting out last week or just one of those giddy days, he didnt know. It is a wonderful day to be alive. After looking into the sky for a few minutes he saw a falling star. It shimmered for merely a moment and went out. Then another came, and another, and after a dozen or so he sat up and beamed, awed by the glowing sky. It seemed that just above him there was a whole meteor shower, purely for his delight. They fell straight down and glowed longer then Jim had ever seen before. Soon the whole clearing was shining a bright white, like on Forth of July. The dozens became hundreds until finally a large radiant circle seemed to be coming straight down above Jim. He let out a sharp little scream of excitement and sprang from the rock, twirling around and around singing to himself as he always did when he was really cheerful. It was another minute before he realized that they werent meteors anymore, but actually the colorful bottom of a spaceship. He stepped back slowly, alert but unafraid. Slowly the craft hovered toward the widest part of the clearing and fell to the earth. Jim stood erect now, excited or scared he didnt know, but he was going to know which it was before he did anything. He decided it must be excitement. And anyway, I couldnt just leave. He told himself. The intense light faded away, and by moonlight Jim walked around the small spaceship. The wings of the craft were torn up. Wires leaped forth from the tears and melted plastic had oozed out and hardened, creating an elliptical half baked purple pancake covering the crafts exterior. The black tinted windows had small cracks throughout. The only orifice was a small door underneath the ship. Jim bent his knees, ducked his head and tugged at the door. He yanked hard and ended up falling onto the moist earth. The door had opened, and a plume of powder emerged blanketing the boy with grey dust. After rubbing his eyes and brushing his pants off as was his habit, he stood once again, poked his head into the ship and peered about the hull. The air was still filled with more gray dust, and Jim couldnt make out a thing. He pushed himself up into the ship despite the discomfort of the dust and explored. Everything was smooth: the walls, the floor, the door, everything. Jim felt the wall until he came to another small door. Pushing it aside, he stepped into this dark room. It was damp and terribly musty. A faint tussling sound moved toward Jim. Still undaunted, the young boy flung his arms in front of himself and crawled blindly toward the queer sound. Ah! Jim clung into his hand and screamed. Something had bitten his arm. He rubbed his hand but it was no use. Jim whimpered, hes whole left arm now throbbing. He pitched on the hard cold floor until he faintly made out the opening from where he had entered this pitch-dark appalling room. As he put forth his

Verificar estatus de caso migratorio con el USCIS

Verificar estatus de caso migratorio con el USCIS Verificar el estatus del caso de inmigracià ³n en Estados Unidos es un derecho de todas las personas con un caso ante el Servicio de Inmigracià ³n y Ciudadanà ­a (USCIS, por sus siglas en inglà ©s). En ocasiones la demora puede ser tan grande que uno acaba preguntndose si es que algo va mal o comienza a tener nervios imaginando lo peor y que su caso no va a ser aprobado. Lo cierto es que casi siempre lo que sucede es que las demoras son muy grandes, particularmente para cierto tipo de trmites. Por ello, en este artà ­culo se explica cà ³mo se puede conocer quà © est pasando con la solicitud migratoria por medio de Internet, por telà ©fono o en persona. Adems, hacia el final del artà ­culo hay un enlace para averiguar los tiempos promedio que se estn tardando para tramitar peticiones de familia, naturalizaciones, casos en corte e incluso peticiones de visas no inmigrantes.   Opciones para verificar estatus migratorio con USCIS Internet: Por medio de la pgina oficial USICS https:egov.uscis.gov/casestatus. Se necesita el nà ºmero de identificacià ³n del caso, el cual consta de 13 caracteres (3 letras seguidas por 10 nà ºmeros).Por telà ©fono: 1-800-375-5283. Las personas con problemas de audicià ³n pueden marcar al 1-800-767-1833.En persona: Puede presentarse en cualquier oficina migratoria (solo migrantes con estatus legal). Utilice el sistema InfoPass para concertar una cita previamente.  ¿Cà ³mo verificar el estatus del caso con el USCIS? La pgina de Internet del Servicio de Inmigracià ³n y Ciudadanà ­a (USCIS, por sus siglas en inglà ©s) ofrece un servicio en inglà ©s y en espaà ±ol para revisar cà ³mo se va procesando el caso migratorio de cada inmigrante. Debe introducirse en la casilla apropiada el nà ºmero de recibo del caso que se quiere verificar y est compuesto por 13 caracteres. Esto es, tres letras seguido por diez nà ºmeros. Las letras pueden ser cualquiera de las siguientes: EAC, WAC, LIN, SRC. Es muy importante que al introducir no se escriba ningà ºn sà ­mbolo de guion (-). Sin embargo, si el nà ºmero incluye otros sà ­mbolos, como por ejemplo asteriscos (*), sà ­ deben incluirse. El nà ºmero que pide la pgina del USCIS es el que corresponde a un determinado caso migratorio. Se encuentra en el recibo de confirmacià ³n que envà ­a a cada inmigrante que realiza una peticià ³n o solicitud antes las autoridades migratorias. En el caso de peticiones de tarjeta de residencia para un familiar o de visa de prometido (novio o fiancà ©), ese nà ºmero est en el documento conocido como NOA1. Despuà ©s de introducir el nà ºmero de recibo, presionar la tecla de verifique estatus. Se abrir una pantalla en la que se pueden comprobar los pasos por los que ya ha pasado la solicitud del inmigrante y cules estn todavà ­a pendientes.  ¿Cà ³mo recibir actualizaciones de estatus de caso electrà ³nico? Cada inmigrante que tiene un caso pendiente con el USCIS puede solicitar que se le mantenga al dà ­a sobre cà ³mo se va procesando su solicitud mediante correo electrà ³nico. Para este caso es preciso crear previamente una cuenta en la pgina del Servicio de Inmigracià ³n presionando en inscribirse como cliente solicitante. A continuacià ³n, debe aceptar los tà ©rminos y condiciones de uso de este servicio y ya se puede darse de alta en este servicio. Informacià ³n electrà ³nica para planillas N-400 e I-90 Solo para los casos de los formularios N-400, para solicitar la ciudadanà ­a estadounidense por naturalizacià ³n, o I-90, la solicitud para reemplazar la tarjeta de residente permanente o green card, es posible verificar el estatus del caso mediante el denominado e-request. Para poder utilizar este servicio es necesario que ya haya transcurrido el tiempo normal de procesamiento de estos documentos y no se tenga respuesta. Por ejemplo, en la actualidad para el N-400 est entre 12 y 20 meses, variando enormemente segà ºn la oficina encargada para su procesamiento. Por otro lado, para el I-90, de 4 meses a 10 meses y medio. Si pasado este tiempo no tiene noticias, puede plantear su pregunta. Si sigue sin obtener respuesta, debe dejar pasar 30 dà ­as antes de volver a pedir una explicacià ³n. Solicitud de informacià ³n sobre el estatus del caso en persona Los inmigrantes con estatus migratorio legal pueden verificar el estatus del caso presentndose en las oficinas del USCIS y, tras esperar en fila a que llegue su turno, preguntar por su caso. O tambià ©n es posible concertar una cita para un dà ­a y una hora en concreto mediante el servicio InfoPass. Es muy importante que los migrantes indocumentados no se presenten voluntariamente en persona en las oficinas del USCIS ya que pueden ser detenidos. Sin embargo, en los casos en los que han sido previamente citados sà ­ deben presentarse, pero es altamente recomendable que vayan acompaà ±ados de abogados migratorios. Solicitud por telà ©fono de informacià ³n sobre estatus de caso Los migrantes tambià ©n pueden comunicarse con el Servicio de Inmigracià ³n por telà ©fono, marcando al 1-800-375-5283 o al 1-800-767-1833, si se sufre de algà ºn problema de audicià ³n. Se brinda servicio en inglà ©s y en espaà ±ol. Se puede llamar a cualquier otra para recibir informacià ³n automatizada, es decir, ofrecida por una computadora. Para hablar con una persona es preciso realizar la llamada en horas de oficina (8am a 6 pm) de lunes a viernes, si el inmigrante se encuentra en cualquiera de los estados de EUA excepto Hawaii (8am-4pm) o Alaska (8am-5pm). Recuerde tener a mano toda la informacià ³n necesaria, como el nà ºmero de caso, el Alien Registration Number, si se tiene, el pasaporte o cualquier otro documento que contenga informacià ³n importante sobre su situacià ³n de inmigracià ³n en USA. Verificar estatus de caso con el CENTRO NACIONAL DE VISAS Despuà ©s de que el USCIS apruebe una peticià ³n de visa no inmigrante, si la tramitacià ³n debe seguir un procesamiento consular (cuando la persona pedida est fuera de EEUU o, si est aquà ­, no puede ajustar su estatus) la solicitud pasa al Centro Nacional de Visas (NVC, por sus siglas en inglà ©s). Y aquà ­ se va a recibir un nuevo nà ºmero de caso, que es el que se debe utilizar para comunicarse con el NVC. Es muy importante entender, adems, que en los siguientes casos la tramitacià ³n va a quedar dormida por un tiempo: peticià ³n de ciudadano de green card para hijos casados, hijos solteros mayores de 21 aà ±os y hermanospeticià ³n de residentes para cà ³nyuges e hijos solteros (menores y mayores de 21 aà ±os)peticiones de green card patrocinadas por empleador Esto se debe a que es necesario que haya tarjetas de residencia disponibles para la categorà ­a por la que se aplica. Asà ­, es posible obtener la aprobacià ³n en unos meses pero tener que esperar incluso aà ±os por la green card. Una vez que hay nà ºmero de visa disponible, comienza la fase final de la tramitacià ³n. La disponibilidad de tarjetas de residencia o determinadas categorà ­as de visas se puede verificar en el à ºltimo boletà ­n de visas  del Departamento de Estado, para ello hay que tener a mano la fecha de prioridad que aparece en la carta que se conoce como NOA2, y que envià ³ el USCIS. Por el contrario, las peticiones de ciudadano para cà ³nyuge, hijos solteros menores de 21 aà ±os y padres no tienen que esperar, por lo que una vez que lleguen al NVC se proceder a su tramitacià ³n sin demora. Tiempos de demora en tramitacià ³n y quà © hacer con retrasos. Es posible informarse de cunto aproximadamente se estn demorando los casos similares ante el USCIS dependiendo de la oficina de tramitacià ³n, visas no inmigrantes, migrantes, NVC e incluso en  Corte etc. Adems, en casos de demoras ms all de lo habitual para el mismo tipo de casos, se puede demandar mediante lo que se conoce como un writ of mandamus. Para ellos, consultar antes con un abogado. De interà ©s para obtener confiable informacià ³n para resolver inquietudes Para obtener ms informacià ³n sobre telà ©fonos o pginas webs en los que acudir para encontrar informacià ³n oficial, denunciar fraudes migratorios o encontrar asesorà ­a legal a buen precio y reputada se puede consultar esta lista importante de recursos para migrantes. Este es un artà ­culo meramente informativo. No es asesorà ­a legal.

Are the Millenium Development Goals achievable Essay

Are the Millenium Development Goals achievable - Essay Example However, as years passed, it was increasingly apparent that these goals would not be realized. Today, the declaration is already halfway through its timetable and this paper will discuss why the MDG will be a failure by the year 2015. One of the main targets of the Millennium Development Goals is the eradication of at least 50% of the world’s poverty. This has been one of the most problematic areas in realizing the objectives due to its financial implications. Adrian Bradbrook (2005), for instance, argued that in order for about 1 billion people to live beyond the $1 dollar a day benchmark, they would need to have access to modern energy services, as this is an important precondition for the eradication of poverty. (224) The magnitude of this dilemma is staggering. Bradbrook stated that a cumulative investment of US$200 to $400 billion dollars ($40 billion per year) for people to access energy services such as electricity, liquid and gaseous fuels, electrical appliances for cooking and so on. This challenge is highlighted by the decline in finances of international agencies and the failure of respective governments to generate funds themselves in order to address basic energy needs due to fiscal difficulti es. This is besides other factors that require large scale funding such as the installation of infrastructures and technologies that will spur development in poor countries. Here, we encounter another dilemma in addressing the issue on international partnership on development. One should remember that overseas development assistance extended by developed countries are generally conditional, and in the realist view, are driven by self-interest. That is why the institutionalization of welfare principles in this front, which is central to the MDG’s success, has been nothing but rhetoric. The US leadership in the world community is also one huge determining factor in the fate of the Millennium

Women in leadership Essay Example | Topics and Well Written Essays - 1250 words

Women in leadership - Essay Example They have understood their voices in a better manner than the male fraternity. Women in leadership have instilled confidence within the people for which they are leaders in the first place. Leadership is all about influencing other people in the organization to accomplish a task. It involves directing an organization in that it becomes more coherent and cohesive. Leadership style can therefore be defined as the approach for providing direction. It includes motivation within its reigns as well. There are various leadership styles that exist in management. They include authoritarian or autocratic, participative or democratic, delegative or free reign leadership. Lately business offices have been filled by women who were reckoned by the authorities as being less efficient as compared to their male counterparts a few years back. This has changed for the better and more and more companies in the world of today are recruiting female candidates for suitable positions within their staff. Apart from this positive change in mindset of the companies and businesses, there have been some pretty negative points attached to the same notion moreover. Women have started to get recruite d in big numbers and one should believe that this is a major aspect that must be appreciated endlessly. More so, the women have been appointed as leaders within the business enterprises and have been given leadership roles which were not acceptable in the past. Responsibility has made them stronger and their decisions have been different to the ones made by men. (Atkinson, 1997) Companies must encourage women to assume leadership roles so that there could be better interaction within the internal publics of the organization and people collaborate with each other as well as bolster the selection of deserving (on merit-basis) women. It would make all of them in their own peculiar areas of output to give their very best and eventually produce the required results

Conceptual Framework in Accounting Board

Conceptual Framework in Accounting Board Introduction A conceptual framework has its basis in a set of concepts. These concepts are linked to a system of methods, behaviors, functions, relationships and objects. The conceptual framework for financial reporting â€Å"†¦..seeks to identify the nature, subject, purpose and broad content of general-purpose financial reporting and the qualitative characteristics that financial information should possess†. (Deegan, 2005, p.1184). It is of fundamental importance to the future development of International Financial Reporting Standards (IFRS). Conceptual framework of an Accounting Board: Defines the objective of financial statements Identifies the qualitative characteristics that make information in financial statements useful Defines the basic elements of financial statements Specify how the elements are recognised and measured in financial statements. The focus of this essay is on conceptual frameworks propounded by Accounting Standards Board (ASB), the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) and also the improvements proposed in the IASB and FASB Joint Discussion Paper. ASB is a subsidiary company of the Financial Reporting Council (FRC) responsible for formulating Financial Reporting Standards. FASB is an Accounting Board that establishes rules governing accounting practices throughout the US. The mission of the FASB is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. IASB is the youngest Accounting Board of the three. It was founded on April 1, 2001 as the successor of International Accounting Standards Committee (IASC) based in London, UK. IASB is responsible for setting International Accounting Standards. IASB has adopted many of the regulations of its predecessor. It uses IASCs 1989 ‘Framework for the Preparation and Presentation of Financial Statements’. Thus, IASB’s conceptual framework of accounting standards are outdated as the accounting standards prescribed by IASB reflect the accounting thought in1989. In contrast, ASB pronouncements are more contemporary. IASB and FASB Joint Discussion Paper In October 2004, US FASB and the IASB accepted that their existing frameworks move in different directions and were not complete and up to date. They decided to develop a single common conceptual framework that converges and improves the existing individual conceptual frameworks of the boards. They published a consultative document in 2006 setting out their preliminary views on an enhanced conceptual framework. Differences between Conceptual Frameworks The conceptual frameworks put forward by the three Boards can be compared on the basis of: Purpose of the framework Objectives of financial statements Qualitative characteristics Elements of financial statements Recognition and measurement criteria These are examined in detail below: Purpose of the Framework The three conceptual frameworks have similar purpose. The purpose of each framework is described below: ASB: The framework seeks to describe the fundamental approach propounded by ASB to strengthen the financial statements of profit-oriented entities. It provides a reference point to help ASB in developing new accounting standards and reviewing existing ones. IASB: Like ASB, IASB’s framework also serves as a guide to the Board in developing accounting standards. It also acts as a guide to resolving accounting issues that are not addressed directly in an IAS or IFRS or Interpretation. With a revision to IAS 8 in 2003, the importance of conceptual framework has increased further. The IASB framework applies to all business entities both in the private or public sector. FASB: The purpose of the FASB framework is also to assist standard setters in developing and revising accounting standards. The framework does not override accounting standards, and therefore in this respect it has a lower status than specific accounting standards. The FASB framework applies to both business and not-for-profit entities in the private sector. Despite the similar purpose of all frameworks, the emphasis of the framework differs from board to board. For instance, the IASB framework has a broader purpose than the FASB framework. The IASB framework not only assists IASB in developing or revising accounting standards but also assists preparers, auditors, and users of financial statements. There is also a difference in the status of the frameworks. For instance, the IASB framework is considered at a higher level in its GAAP hierarchy than the FASB framework in the U.S. GAAP hierarchy. The management of entities preparing financial statements under IFRS is expressly required to follow the IASB framework. IASB and FASB Joint Discussion Paper: The Discussion Paper states the purpose of conceptual framework to establish a common framework of the concepts that underlie financial reporting. The common framework is expected to suit the requirements of both FASB and IASB. However, this may lead to a problem. If the arguments contained in the discussion paper are adopted as the common framework, this will distance preparers and auditors as the framework will become theoretical and long and act only as a reference manual for standard setters. Objectives of Financial Statements Conceptual frameworks put forward by Accounting Boards put forward similar objectives of financial statement. ASB: According to ASB â€Å"†¦the objective of financial statements is to provide information about the financial position, performance and the financial adaptability of an enterprise that is useful to a wide range of users† (1999:1) FASB: The FASB framework specify objectives for business entities and non-business entities. According to FASB in SFAC 1 â€Å"†¦financial reporting is not an end in itself but is intended to provide information that is useful in making business and economic decisions†. (1978:9) IASB: According to the IASB’s Framework for the Preparation and Presentation of Financial Statements â€Å"†¦the objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions.† (2001:12)Unlike FASB framework, the IASB framework has a more limited scope. It discusses objectives in the context of business entities only. IASB and FASB Joint Discussion Paper: The discussion paper states that the objectives of financial reporting are to provide information: Useful to present and potential investors and creditors and others in making investment, credit, and similar resource allocation decisions. Useful in assessing cash flow prospects About an entity’s resources, claims to those resources, and changes in resources and claims Despite the similarity of objectives propounded by the various frameworks, the differences may arise due to the focus on users. The focus depends on the body producing the statements and establishing parameters. Qualitative characteristics The conceptual frameworks identify primarily four principal qualitative characteristics in common: Understandability Relevance, Reliability and Comparability. However there are differences in terms of what constitute ‘relevant’ and ‘reliable’ information and which characteristic is more important than others. ASB: The ASB narrow down the scope of their conceptual framework by establishing parameters which clearly defines the inclusions and exclusions. It defines the qualitative characteristics of the information which merits inclusion, for example, relevance, reliability, and comparability. UK ASB treats information to be reliable if it is free from material errors. Though freedom from material error is included as a sub-quality of reliability, the framework excludes verifiability as an essential element for reliability of information. The conceptual framework of ASB favours relevance over reliability if there is a conflict between relevance and reliability concept. IASB: According to IASB, information is relevant when it influences the economic decisions of users and is reliable if it is free from material error and bias and can be depended upon by users to represent events and transactions faithfully. IASB framework treats all four qualitative characteristics as primary qualitative characteristics. It treats materiality of information and its timeliness as a component of relevance. IASB does not give importance to one characteristic over the other. There is sometimes a tradeoff between relevance and reliability and judgement is required to provide the appropriate balance. IASB expects management to exercise prudence or conservatism to provide this balance. FASB: Unlike IASB, FASB framework set out the qualitative characteristics in a hierarchy, treating understandability as a user-specific quality separate from the others, relevance and reliability as the primary qualities, and comparability as a secondary quality. IASB and FASB Joint Discussion Paper: The discussion paper proposes replacing the qualitative characteristic of ‘reliability’ in the current frameworks with ‘faithful representation’. The paper also highlights areas where the qualitative characteristics of both IASB and FASB conceptual framework can be improved. For example, both frameworks emphasise neutrality, prudence or conservatism and expect that the exercise of prudence or conservatism does not allow the deliberate understatement of net assets and profits. However, the hard fact is that a concept of prudence or conservatism is inconsistent with the concept of neutrality. Elements of Financial Statements There are differences, though not major, between frameworks in relation to elements of financial statements ASB: ASB classifies transactions and other events into 5 elements: assets, liabilities, ownership interests, gains and losses. Assets, liabilities and ownership interest are included in the Balance Sheet and gains and losses in the Profit Loss Account. IASB: Like ASB, IASB framework also has 5 elements of financial statements: Assets, Liabilities, Equity, Liabilities, Income and Expenses. The first three elements form a part of the Balance Sheet and the last two a part of the Income Statement or Profit Loss Account. The assets, defined as a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise, has a central role. All other element definitions are based on the definition of assets. FASB: FASB framework has seven elements in all. Elements, such as assets, liabilities, and equity are for describing the financial position. Unlike two elements for IASB, the FASB framework includes five elements relating to financial performance: revenue, gains, expenses, losses, and comprehensive income. Though assets definition is still primary, there are differences in terms of how assets are defined by IASB and FASB. The FASB framework includes â€Å"probable† as part of the definition of assets and liabilities, whereas the IASB framework includes the term in its recognition criteria, and the meaning of the word is not the same. In addition to this, as per IASB, the asset is the resource from which future economic benefits are expected to flow, whereas as per FASB, the asset is the future economic benefits themselves. IASB and FASB Joint Discussion Paper: The discussion paper finds gaps in the existing frameworks in respect of the following aspects of elements of financial statements and requires the converged conceptual framework to focus on these: The distinction between liabilities and equity Definition of a liability The effect of conditions, contingencies, or uncertainties Accounting for contractual rights and obligations Recognition criteria for financial reporting The objective of financial statements is achieved by depicting in the primary financial statements the effects that transactions and other events have on the elements. This process is known as recognition. Frameworks differ with regard to recognition of effects of transactions. ASB: According to ASB framework, if a transaction leads to creation of a new asset or liability or to adds to an existing asset or liability, the effect will be recognised in the balance sheet. This recognition will happen only if there is sufficient evidence that the asset or liability exists and can be measured reliably enough in monetary terms. Except when there has been no change in the total net assets or the whole of the change is the result of capital contributions or distributions, a gain or loss will be recognised at the same time. ASB does not take into account probable effects. IASB: Unlike ASB, IASB framework includes ‘probable’ test for recognizing effects of transactions. For example, the IASB framework requires that an asset is recognised in the balance sheet when it is probable that the future economic benefits will flow to the enterprise and the asset has a cost or value that can be measured reliably. Similarly, a liability is recognised in the balance sheet when it is probable that an outflow of resources embodying economic benefits will result from the settlement of a present obligation and the amount at which the settlement will take place can be measured reliably. FASB: FASB framework also specifies a criteria to be satisfied before items are recognized in the financial statements. The framework also requires that only items that are relevant should be recognised. Like ASB, FASB framework also does not include probability as a recognition criterion. Measurement of the Elements of Financial Statements Measurement of elements of financial statements means assigning a monetary value to it. Frameworks differ on this account. ASB: ASB uses ‘value to the business’ (VTB), or ‘deprival value’ of the asset for measurement of asset. Similarly, liabilities are measured on the basis of the ‘relief value’. Moreover, ASB adopts mixed measurement system as against outdated frameworks that adopt a single consistent system. Mixed measurement system is flexible and allows the historical cost and current value to be changed as accounting thought develops and markets evolve. This implies that the use of current value will become more prevalent as markets develop and evolve. This approach is used by the majority of large UK listed companies and involves measuring some balance sheet categories at historical cost and some at current value. IASB: The IASB Framework acknowledges different measurement bases including: historical cost, current cost, net realisable value, present value. However, it does not recommend a preferred technique for measurement of assets and liabilities. The most common basis of measurement adopted by the framework is historical cost. Thus, there is no formal recognition of a ‘mixed measurement’ system in the framework. This is its biggest drawback and makes it an outdated framework as it belongs to a different period. This approach was abandoned by the ASB in favour of a ‘mixed measurement’ system. Even though many existing IFRSs are based on the concept of ‘fair value’, it is not referred to in the Framework. Again, such an omission suggests that the international framework measurement provisions are limited and out-of-date. FASB: Like IASB, measurement is one of the most underdeveloped areas of FASB framework. FASB frameworks also provides a list of measurement attributes similar to ones prescribed by IASB that are used in practice. However, like IASB, FASB framework does not recommend measurement criteria for any element. In other words, it too lacks fully developed measurement concepts. IASB and FASB Joint Discussion Paper: The discussion paper clearly highlights a need to consider whether the conceptual framework should include not just measurement concepts, but also guidance on the techniques of measurement. Conclusion The conceptual framework(s) contained in the ASB, the FASB, and the IASB have formed the basis of accounting standards for some time. The current IASB and FASB frameworks are increasingly out-of-date, as they ignore many of the developments that have been undertaken by national standards. There are certain limitations that need to addressed in a way that issues that cross-cut across standards are taken care of. For instance, a new framework is required which is not based on a single value-based model but a ‘mixed measurement system’. References Accounting Standards Board. (1999), An Introduction to the Statement of Principles for Financial Reporting, ASB Publications, London. Financial Accounting Standards Board, (2001- 2004) ‘Business Combinations: Purchase Method Procedures and (including Combinations between Mutual Enterprises) Certain Issues Related to the Accounting for and Reporting of Noncontrolling (Minority) Interests Solomons, D. (1988), Guidelines for financial reporting London, UK: ICAEW. Hines, R. (1991). The FASBs conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organisations and Society, 16, 313-331. Research Memorandum (April 2004), Standard-setting and the myth of neutrality : Boundaries, discourse and the exercise of power, accessed from http://www.hull.ac.uk/hubs/05/research/memoranda/Memorandum%2047.pdf, accessed on 18 January 2007.

Sylvia Plath :: Biography Biographies Essays

Sylvia Plath      Ã‚  Ã‚  Ã‚   Sylvia Plath was a remarkable twentieth century American poet. Her poetry focused on depression, aspects on suicide, death, savage imagery, self-destruction and painful feelings of women. Plath attempts to exorcise the oppressive male figures that haunted her life served as one of the fundamental themes in her poetry.    Her poetry is a good example on how "suffering and transformation could be within traditional poetic contexts" (Initiation p.142). She also believed that a poem "must give an expression to the poet's own anguish because suffering has become the central fact of historical and personal existence" (Initiation p.143). This is what she believed and how she dealt with her problems by expressing her feelings through poetry. Though what was expressed in her poems also portrayed her fate in suicide.    Sylvia Plath was born on October 27, 1932 in Boston, Massachusetts to Otto and Aurelia Plath. Her father, Otto Plath was a German biology professor at Boston University. Her mother, Aurelia, was a high school English teacher, until she married and became a homemaker. When Sylvia was only eight, her father died from complications of undiagnosed diabetes, which also scarred her for life. At this same age she started her career as writer she published her first couplet in the Boston Sunday Herald, and since then has persistently worked on poetry and her writings.    In high school, she was a remarkably intelligent, popular, student. She was the typical "Straight A's" girl. As a member of the National Honors Society, she received a scholarship to attend Smith College in 1950. While studying creative writing and graphic arts in her third year of college, she was a guest editor in Mademoiselle Magazine. Shortly after that, on August 24, 1953, because of extreme depression, she attempted to commit suicide for the first time by taking a large dose of sleeping pills. She was later treated with intense psychotherapy and electroshock therapy in a private hospital. After a long recovery, she returned to Smith College and graduated in 1954. This incident is well described in the Bell Jar, her second published novel.    By now her career as a poet and writer was not going well, after forty-five rejections from newspapers and magazines, Seventeen magazine agreed to have one of her stories to be published. Later, it was announced that she had received third place in Seventeen Magazine's writing contest. Sylvia Plath :: Biography Biographies Essays Sylvia Plath      Ã‚  Ã‚  Ã‚   Sylvia Plath was a remarkable twentieth century American poet. Her poetry focused on depression, aspects on suicide, death, savage imagery, self-destruction and painful feelings of women. Plath attempts to exorcise the oppressive male figures that haunted her life served as one of the fundamental themes in her poetry.    Her poetry is a good example on how "suffering and transformation could be within traditional poetic contexts" (Initiation p.142). She also believed that a poem "must give an expression to the poet's own anguish because suffering has become the central fact of historical and personal existence" (Initiation p.143). This is what she believed and how she dealt with her problems by expressing her feelings through poetry. Though what was expressed in her poems also portrayed her fate in suicide.    Sylvia Plath was born on October 27, 1932 in Boston, Massachusetts to Otto and Aurelia Plath. Her father, Otto Plath was a German biology professor at Boston University. Her mother, Aurelia, was a high school English teacher, until she married and became a homemaker. When Sylvia was only eight, her father died from complications of undiagnosed diabetes, which also scarred her for life. At this same age she started her career as writer she published her first couplet in the Boston Sunday Herald, and since then has persistently worked on poetry and her writings.    In high school, she was a remarkably intelligent, popular, student. She was the typical "Straight A's" girl. As a member of the National Honors Society, she received a scholarship to attend Smith College in 1950. While studying creative writing and graphic arts in her third year of college, she was a guest editor in Mademoiselle Magazine. Shortly after that, on August 24, 1953, because of extreme depression, she attempted to commit suicide for the first time by taking a large dose of sleeping pills. She was later treated with intense psychotherapy and electroshock therapy in a private hospital. After a long recovery, she returned to Smith College and graduated in 1954. This incident is well described in the Bell Jar, her second published novel.    By now her career as a poet and writer was not going well, after forty-five rejections from newspapers and magazines, Seventeen magazine agreed to have one of her stories to be published. Later, it was announced that she had received third place in Seventeen Magazine's writing contest.

Patton-Fuller Network Design Project Essay

This project focuses on designing an integrated network for the Patton-Fuller Community Hospital. The first section of the paper describes the characteristics and components of the current network as well as the standards that coincide with the project. Lastly, the paper also evaluates the current network topology. The hospital has a power backup unit designed to automatically use auxiliary power from a diesel generator. Each department also has its own uninterruptible power supply. The topographical network design shows that of a centralized design. This system has benefits with no need for an operating system stored locally. Thus improving the performance because the OS and user applications are already running on the servers, however it also increases the risk if the mainframe suddenly lost power it will affect all terminals. Distributed networks have much less risk of power outages because if one component in the network fails the others will still have functionality. On the other hand they require OS and software installed on individual computers which require additional hardware to store it, which can take more time to maintain and update. The network bridge is a critical component in this network that passes information locally throughout the network. Doctors can be authorized in a virtual private network (VPN) from a router linked to the remote access server (RAS) that permits them access to the servers from their home. For email functions the network has a Windows Exchange server running on an IBM x3250 series. Workstations in doctor’s offices and nurses have iMac clients on fiber cables. The senior managers in human resources, operations, and finance have virtual operating systems with both Mac OSX (Leopard) and Windows XP. The hospitals current network architecture comprises of a network bridge joining  the administrative and clinical areas. All administrative functions have lines contained in a trunk using Cat 6. The executive departments have Apple desktop systems with Wi-Fi cards installed. The hospital central mainframe is an IBM series Z9EC featuring a database storing patient records and with a fiber connection to a 10 terabyte NAS. Clinical departments have another trunk line on a single mode fiber optic line. (Virtual Organizations Portal, 2011) As part of HIPAA, which is meant to protect patient information in attempts of data breaches. This information is stored in encrypted data files using AES (advanced encryption standard). Access is permitted through identification and authentication of any user the requests this information. Standards are important in networking because all networking devices must have the same rules for communication to prevent a loss of data. Networks can have several levels of scope, local area networks (LAN) are a group of devices connected by Ethernet cables and are limited to the same building with a range of 300 feet. Wide area networks (WAN) are networks built in cities, usually for institutions. Wireless networks have the same scope as LANs do, but use radio signals as communication between a router or wireless modem and any number of wireless devices. A WLAN will require a wireless standard in typically 802.11n or ac. In the installation of a WAN an X.25 standard using a leased line will be adequate for a connection between other hospital locations. (International Business Machines [IBM], n.d.). Voice over internet protocol (VoIP) is a telephone network that utilizes the Internet to send voice signals. Unlike the public switched telephone networks that require extra hardware when placing calls in other countries, VoIP send data packets to the phone. Which is the same as how a webpage is loaded in a browser (Nunn, McGuire, & Crowe, 2009) In summary, this paper discussed characteristics and components in Patton-Fuller’s network and its topographical design. Finally, standards that are relevant to this project were analyzed. References International Business Machines. (n.d.). Wide area network standards: X.25 networks. Retrieved from http://www-01.ibm.com/support/knowledgecenter/ssw_ibm_i_61/rzajt/rzajtx25con.htm Nunn, L., McGuire, B., & Crowe, B. (2009, Forth Quarter). Measuring the benefits of voice over internet protocol. The Review of Business Information