Reaction to Sabah Issue free essay sample

MANILA, Philippines The sultanate of Sulu dismissed President BenignoAquino III’s charges â€Å"conspirators† financed the journey of somewhere in the range of 200 supporters who went to Sabah to squeeze its case to the domain. The journey was â€Å"KKB,† short for â€Å"kaniya-kaniyang bayad,† meaning each and every individual who went paid contributed towards costs, Abraham Idjirani, representative of the sultanate, said at a press preparation Monday evening. The sultanate’s instructions promptly followed that held in Malacanang by Aquino. Princess Jacel Kiram, little girl of Sulu Sultan Jamalul Kiram III, hammered Aquino’s instructions, calling it loaded with â€Å"hypothetical analogy† and â€Å"speculative statements† to which they couldn't react and challenged Aquino to â€Å"name the conspirators† he guaranteed had abetted their follower’s journey to Sabah. She likewise denied guarantees by the Malaysian government that the political restriction there had fed the Sabah emergency. â€Å"We are not associated with the Malaysian resistance; we have not conversed with any of them,† she said. We will compose a custom paper test on Response to Sabah Issue or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page E. Response/Reflection : As we read the article that have distributed by interaksyon. com of TV5 Article 1 which is the National Territory have sprung up in our brains. As expressed in Section 1 the National Territory bargains the Philippine Archipelago which incorporates all the islands and waters. The Philippines guarantee that they own the Sabah, same thing as Malaysia. For us, we think it is suitable that the Philippines ought to have Sabah since it is as yet remembered for our domain and considered as a piece of the Philippine Archipelago dependent on the EEZ of the Philippines. A few Filipinos have the made a trip there to secure it regardless of whether its â€Å"KKB† to battle for their region rights.

Development of Microprocessor Based Automatic Gate

Improvement of Microprocessor Based Automatic Gate Unique In this paper, we give point by point data about advancement of chip based programmed door. In like manner door activities ordinarily inconveniences will happen, utilizing chip based programmed entryway, we can totally evacuate these difficulties without any problem. We are going to utilize this programmed door in Automatic Car Parking. The programmed entryway detects vehicle which they draw close to it. It naturally opens, sit tight for an unequivocal time, and closes after the time has passed. This framework can likewise normally check the quantity of vehicle that entered the leaving region and figure the accessible space cutoff of the zone. The programmed door created in this paper is constrained by programming, which can be adjusted whenever at whatever point the framework needs the change. Watchwords: programmed entryway, chip, car, traffic controllers. Presentation Need of programmed door is quickly expanding step by step. This framework portrayed the utilization of chip as a controller. This programmed entryway is only the option of manual door. Manual frameworks are expensive, tedious. Miniaturized scale controlled entryway areâ used in making sound framework, Robot, programmed breaking framework, and so on. This programmed door can be utilized in leaving of private home, association, in open vehicle leaving. This framework comprises of a programmed remote control to open and close the entryway for stopping. It opens the entryway just when the space is there. The programmed entryway which is utilized here isn't for security reason. It is simply evolved to take out the issues which are looked by the more established manual strategy. Framework OVERVIEW The framework introduced here is chip based programmed entryway. Here chip is utilized to control the sensor which gives the data about space limit. This framework opens, sit tight and closes entryway for vehicle. What's more, tallies the quantity of vehicle entered or exit. This framework comprises of trigger circuit, sensor, CPU and memory module, show, entryway and force flexibly unit. First sensor gives input sign to framework. The sensor is optical when the vehicle cross it then the sign is HIGH else it is LOW. Trigger is answerable for the HIGH and LOW signals. This trigger coverts the simple sign to computerized. On the off chance that the sign is HIGH, at that point trigger imparts the sign to interface unit. At that point the vehicle enters the leaving. On the off chance that the sign is LOW, at that point the vehicle never enters to the leaving region. Force gracefully unit supplies DC voltage for framework. Square outline of framework Equipment AND SOFTWARE DESIGN The framework configuration is partitioned into two sections: Equipment plan. Programming plan. Equipment plan Sensor unit Trigger circuit CPU module Memory module Show unit Entryway control unit Force gracefully unit 1. Sensor Unit:- It is an optical sensor; this is the light reliant register. This will change its obstruction with power of light. In this framework we use ORP12 it is called as dull obstruction of 10î ©. At the point when light beam are centered then obstruction is low and if lights are upset, opposition will begin expanding to dim obstruction. Two sets of resister is utilized one for entrance door and another for leave entryway. Sensor unit send yield to trigger circuit. At the point when light beam centered yield voltage is v01 and v02. What's more, when light is getting interfered with then the voltage increments to 5v. 2. Trigger Circuit:- This is comprised of trigger, two information NAND door. This gets the yield from sensor unit. In the event that there is yield from sensor unit, at that point just trigger circuit go HIGH, else it stays at LOW level. 3. CPU Module:- This gives framework clock, reset and access to address information and control transport. Extra circuits are utilized which are: Clock circuit. Reset circuit. Clock circuit: Crystal Oscillator is utilized to execute clock circuit. Cristal oscillator is progressively dependable for the significant level yield voltage. In this structure the CPU which is utilized, has a clock cycle. Accordingly we use gem oscillator and is go through flip failure. Reset Circuit: After the force is provided this circuit instates CPU if Halt happens. On the off chance that the CPU is reset the execution begins. It will clear the intrude. 4. Memory Module:- In this module two procedures are utilized direct select and completely interpreting strategy. In direct select each piece select a gadget, should be possible with little framework. Doesn’t need any translating equipment, yet it is tedious. In completely unraveling memory address is required to choose memory gadget. Address Decoder: It advises about space in memory to distribute the location pointed by chip. In this combinational circuits are utilized. It can empower different data sources. At the point when all empowers are dynamic then just decoder has dynamic low yields. 5. Show Unit:- Show unit utilizes the decimal and hexadecimal arrangement for showing reason. Show unit comprises of- Z80 PIO: It gives 8-piece I/O port. It needs a driver to took care of yield to 7-portion show. At whatever point a vehicle crosses the door, this unit impart sign to driver. BCD to 7 portion decoder: For showing decimal digit, decoder is utilized to take 4-piece BCD input. 7-portion show 6. Entryway Control Unit:- Entryway control unit is comprised of PNP and NPN transistor Diodes Engine. Transistors are utilized to control opening of entryway through engine. There is time interim of 10 seconds among opening and shutting of door. Diodes are utilized to shield transistor from turn around inclination register to improve exchanging line. A DC Motor is utilized to control opening and shutting of entryway. 7. Force Supply Unit:- Force gracefully unit structured is 5v DC and is doesn’t change regardless of whether there is variety in AC voltage. Segment of intensity gracefully unit is:- Transformer: 220 or 240 transformer. Diode: changes over AC current to DC. Channel Capacitor: used to diminish swell voltage. Controller: it gets DC info, and return it as the yield Programming structure Programming configuration is alluded as the coding. Here we need to program the framework. Program modules are: Fundamental Program Sensor Subroutine Defer Subroutine Yield Subroutine Steps including in programming structure: Calculation Stream Chart Coding Calculation START 1. cnt1 = 0, cnt2 = 0, lim = 20 2. Peruse the sensor bit 3. Contrast sensor bit and passage code and leave code. a. On the off chance that sensor bit = section code, at that point goto stage 5 b. Elseif sensor bit = leave code then goto stage 6 4. Go to stage 2 5. a. Open, pause and close b. Addition cnt1 and show c. Go to stage 7 6a.Open, pause and close b. Addition cnt2 and show 7. Take away cnt2 from cnt1 8. Contrast result and lim a. On the off chance that outcome = lim, at that point stage 9 b. Else go to stage 2 9. Get sensor bit 10. Look at sensor bit a. On the off chance that status = leave code, at that point step6 b. Else raise alert 11. Goto stage 9. End By this framework with the assistance of microcontroller door project’s objective is accomplished. The structure can be material for any sort of framework which needs sensor. In this framework sensor has the significant impact to this stopping framework. For adequacy one ought to have the best possible information about the sensor, microchip, and low level computing construct. The sensor works viably if works in high power of light. This programmed door can be utilized in association; open vehicle leave and so on and this framework don’t make for any security reason.

Finally Finished (for now)

Finally Finished (for now) Time flies when you’re having fun. Time also flies when you are scrambling to do well in all of your classes while not losing your sanity. It’s easy to lose track of how much time has passed when you have so many other things on your mind, and so much has happened between now and April 11th, which was the last time I posted something. Namely, the semester came to a close, I packed up all of my belongings in under 3 hrs, and flew across the country for California where I am currently lying on a colorful checkered blanket in my backyard, diligently flicking ants out of my personal space when they get a little too close. I have decided that I will be honing my laying-motionless-on-a-sofa and stuffing-my-face-with-food skills over the one and a half weeks that I am home, and as such, I will be able to devote the appropriate attention and time to documenting some of the more interesting or noteworthy experiences that have occurred since I last appeared in any capacity on the internet. Though I do intend to write additional posts this week regarding specific things that happened this past semester, I thought I would close the year out first with this post. And so, without further ado: Goodbye and Good Riddance: A list of things that I am happy to be parting with (and a companion list of caveats) 1. Being on the meal plan Living in Maseeh has what I suppose could be considered the added convenience of having a dining hall on the first floor. Wow, virtually instant access to food and deliciousness right at my fingertips! Eh, not exactly. I’ve heard from visiting students and parents alike that in fact the quality of food at the dining halls is quite good, perhaps even worthy of an “exceeds expectations” when it comes to mass produced, cafeteria style fare, but being forced to subscribe to 12 meals a week can take its toll on any unsuspecting students’ palette. Perhaps it is the monotony of eating at the same place every night, but any excitement that the words “pizza” or “noodles” might have once conjured is gone, replaced with a begrudging acceptance. I’ll admit that I’ve been spoiled by the vast array of options available to me in California and by the home cooking that I’ve come to miss exponentially so, but for someone who derives a great deal of happiness from a well-cooked meal, I have no qualms with saying goodbye to mandatory dining plans. In fact, I’m excited to be living in Boston this summer where I will have the freedom to cook for myself and explore Cambridge and Boston. 2. Stressing about lab class (and classes in general) Laboratory Fundamentals in Biological Engineering (20.109) was the hardest class that I took this semester. Clocking in at 15 units, the class consisted of two one-hour lectures, two four-hour wet labs, and barrels of stress-inducing assignments. At the end of the year, we had a “party” of sorts in which the class devoured burritos and guacamole while providing feedback to the teaching staff. It was during this hour that we aired our grievances and learned that in fact our teachers had purposefully thrown us into the deep end of scientific writing with the thought that by being forced to write or fail, we would inevitably work our butts off to survive the semester. This swim or die mentality is a fount of stress for overworked undergraduates. I can recall with uncomfortable detail the feeling of staring at an blank computer screen with facts and ideas bouncing around in my mind but with no idea how to transfer them onto paper. I’ve never written in a scientific capacity before so the flow of an abstract, a background, results, discussions, methods, figures, and a conclusion were foreign to me. We were not given many examples to go off of and each subsequent graded assignment came back colorfully awash with red corrections, suggestions, and organizational feedback. I am not going to miss writing assignments blind, hoping that this time what I was writing would garner the approval of our communications instructors. I tried referring to online publications, but the stylistic choices were too varied, each scientist opting to include or exclude different facts or to present their methods in increasingly different manners. The only solution â€" and I recommend this step be followed immediately, rather than later as I only then realized â€" was to go to the teachers before the final assignment was due with a draft and ask for their feedback early on so that revisions could be made. Trying to write the bulk of a thirteen page report in the last 24 hours is not strongly recommended, and in fact is most vehemently discouraged. With my second lab report due at 5pm on Monday, I settled in on Sunday night around 10pm with only an introduction and a general idea of how I wanted to go about designing my figures and writing up all results, discussions, and conclusions. I made it to 5:01 pm by the skin of my teeth, submitting my assignment on the dot, my mind skittering around like water droplets in a hot pan. But there was little time to relax as I still had a bunch of psets and an exam looming on the horizon. It’s a rather awful coincidence that students encounter more often than we really ought to when assignments and exams from different classes collide in the same week (let’s not even mention the same day) with the resulting shower of metaphorical sparks indicative of increased stress levels, either because you’ve spent so much time planning the perfect schedule that puts you ahead of the curve, or you’ve found yourself in the rather unfortunate position of drowning in work at the last minute. Regardless of how things play out, we get our work done, and we swear up and down that we won’t let it happen again with the innocent confidence of headstrong youth. I don’t know, maybe there are people out there who have truly mastered the art of time management, who never find themselves staring down the clock and willing it to stop, or at the very least slow down; if so, can you please become my life coach and tell me all of your secrets? I can pay you in almonds (my parents sent me a bag of almonds that I have yet to eat. They are delicious). K thanks. Though I wax poetic about the woes of waiting until the last minute, these instances are by no means defining moments in my time here. In fact, they make up probably less than 17% of my daily life (I made that number up, but you get the point). It’s just that the horrible sinking feeling is so unpleasant, it sticks with you like an unwanted odor and reminds you to try harder next time. Leaving another semester behind means at least three carefree months devoid of lab-report-induced stresses. Hallelujah. 3. My messy room There is a clear correlation between the messiness of ones’ room and the quantification of ones’ stress levels. This is a true life fact proven by science and math and graphs and such. I do not like messiness. I do not. But somehow, in the second half of this semester, I found my room in a rather unpleasant state of disarray, perhaps due to my post-studying induced apathy towards any activity that involved motion. Why clean when lying in bed or sitting with friends were much more appealing options? It wasn’t until I was tasked with packing and moving all of my belongings in under three hours that I finally had to face the very monster that I had created. Fortunately, three hours before my flight was scheduled to take me back home to California, I looked upon the bare bones furniture in my half of the room, now clean by virtue of emptiness, and breathed a sigh of relief. Good riddance to you, messy room of spring semester. I hope we never meet again. The companion list of caveats that I promised you in the beginning: 1*. I will admit that the omelets from McCormick dining hall were the highlights of my dining experience here at MIT. Fluffy eggs, gooey cheese, and an assortment of vegetables were a morning treat that I came to look forward to on Saturdays and Sundays. However, the one thing that I will miss most about dining is the time spent with friends, eating together after tennis practice or after hours of class. Though other aspects of our schedules often clashed with the abundance of other activities, psets, or meetings, eating was an inevitable commonality and thus allowed us to forget, momentarily, about our other obligations and come together to just sit, talk, and relax. 2*. Yes, I complain about classes, especially 20.109, but even I have to admit that I gained a lot of things from the experience. Having never written in a scientific setting, the swim or sink mentality forced myself to try what worked for me and to experiment with different approaches and styles. While this was a source of unending stress during the school year when the thought of doing well in class was also at the forefront of my mind, retrospectively, I feel more confident in my ability to translate scientific data onto paper. I am by no means an expert, but the learning experience was not lost on me. Furthermore, if it were not for the four-hour labs, I would not have had the chance to work with the coolest lab partner ever. Shout-out to Tara ’17 and that one time you pushed me in a roll-y chair all the way through the infinite! (clicking here will take you to the fabulously unfiltered world of 20.109 students and our triumphs and tribulations, conveniently recorded because we were required to write-up blog posts as an assignment). 3*. Though I won’t be missing any of the messiness, I do feel some bond to the room that I spent two semesters in and will be living in again next year. You spend enough time in one place and it starts to feel a little bit more like home. I do most of my studying in my room, not to mention a lot of my mindless internet surfing or television watching, mainly because I am too lazy to pack all of my stuff up and move to a different location, but as such, I spend a good deal of time in my room. Plus, having lived on the same floor for two years and counting, I’ve come to know the people on my floor and the awesome GRTs (not to mention their delicious weekly study breaks). Next year I’ve decided to finally take the leap and abandon the banality of blindingly white walls for the more exciting prospect of decorations and the like, so perhaps it will finally start looking a little bit more like it feels: a home away from home.

How Architect Louis Sullivan Influenced American Design

Louis Henri Sullivan (born  September 3, 1856) is widely considered Americas first truly modern architect. Although born in Boston, Massachusetts, Sullivan is best known as a major player in what is known as the Chicago School and the birth of the modern skyscraper. He was an architect based in Chicago, Illinois, yet what many consider Sullivans most famous building is located in St. Louis, Missouri — the 1891 Wainwright Building, one of Americas most historic high-rise buildings.   Fast Facts: Louis Sullivan Born: September 3, 1856 in Boston, MassachusettsDied: April 14, 1924 in Chicago, IllinoisOccupation: ArchitectKnown for: Wainwright Building, 1891, in St. Louis, MO and his influential 1896 essay The Tall Office Building Artistically Considered. Louis is associated with the Art Nouveau movement and the Chicago School; he partnered with Dankmar Adler to form Adler and Sullivan, and he had a major influence on the career of Frank Lloyd Wright (1867-1959).Famous Quote: Form follows function.Fun Fact: The tripartite design of skyscrapers is known as Sullivanesque Style Instead of imitating historic styles, Sullivan created original forms and details. The ornamentation he designed for his big, boxy skyscrapers is often associated with the swirling, natural forms of the Art Nouveau movement. Older architectural styles were designed for buildings that were wide, but Sullivan was able to create aesthetic unity in buildings that were tall, concepts articulated in his most famous essay The Tall Office Building Artistically Considered. "Form Follows Function" Louis Sullivan believed that the exterior of a tall office building should reflect its interior functions. Ornamentation, where it was used, must be derived from nature, instead of from the Classical Greek and Roman architectural forms. New architecture demanded new traditions, as he reasoned in his most famous essay: It is the pervading law of all things organic, and inorganic, of all things physical and metaphysical, of all things human and all things super-human, of all true manifestations of the head, of the heart, of the soul, that the life is recognizable in its expression, that form ever follows function. This is the law. — 1896 The meaning of form follows function continues to be discussed and debated even today. Sullivanesque Style has come to be known as the tripartite design for tall buildings — three definitive exterior patterns for the three functions of a multiple-use skyscraper, with offices rising from commercial space and topped with the ventilating functions of attic space. A quick look at any tall building built during this time, from about 1890 to 1930, and youll see Sullivans influence on American architecture. Early Years The son of European immigrants, Sullivan grew up in an eventful time in American history. Although he was a very young child during the American Civil War, Sullivan was an impressionable 15-years-old when the Great Fire of 1871 burned down most of Chicago. At age 16 he began to study architecture at the Massachusetts Institute of Technology, near his home in Boston, but before completing his studies, he began his trek westward. He first got a job in 1873 Philadelphia with a decorated Civil War officer, the architect Frank Furness. Shortly thereafter, Sullivan was in Chicago, a draftsman for William Le Baron Jenney (1832-1907), an architect who was devising new ways to construct fire-resistant, tall buildings framed with a new material called steel. Still a teenager when working for Jenney, Louis Sullivan was encouraged to spend a year at the École des Beaux-Arts in Paris before beginning to practice architecture. After a year in France, Sullivan returned to Chicago in 1879, still a very young man, and began his long relationship with his future business partner, Dankmar Adler. The firm of Adler and Sullivan is one of the most important partnerships in American architectural history. Adler Sullivan Louis Sullivan partnered with engineer Dankmar Adler (1844-1900) from approximately 1881 until 1895. It is widely believed that Adler oversaw business and construction aspects of each project while Sullivans focus was on architectural design. Along with a young draftsman named Frank Lloyd Wright, the team realized many architecturally significant buildings. The firms first real success was the 1889 Auditorium Building in Chicago, a massive multi-use opera house whose exterior design was influenced by the Romanesque Revival work of architect H. H. Richardson and whose interiors were largely the work of Sullivans young draftsman, Frank Lloyd Wright. Auditorium Building, Chicago, Illinois, 1889. Angelo Hornak/Getty Images (cropped) It was in St. Louis, Missouri, however, where the tall building gained its own exterior design, a style that became known as Sullivanesque. In the 1891 Wainwright Building, one of Americas most historic skyscrapers, Sullivan extended the structural height with exterior visual demarcations using a three-part system of composition — the lower floors devoted to selling merchandise should look different from the offices on the middle floors, and the top attic floors should be set apart by their unique interior functions. This is to say that the form on the outside of a tall building should change as the function of what goes on inside a building changes. Professor Paul E. Sprague calls Sullivan the first architect anywhere to give aesthetic unity to the tall building. Building on the firms successes, the Chicago Stock Exchange building in 1894 and the 1896 Guaranty Building in Buffalo, New York soon followed. After Wright went on his own in 1893 and after Adlers death in 1900, Sullivan was left to his own devices and is well-known today for a series of banks he designed in the midwest — the  1908 National Farmers Bank (Sullivans Arch) in Owatonna, Minnesota; the  1914 Merchants National Bank in Grinnell, Iowa; and the 1918 Peoples Federal Savings Loan in Sidney, Ohio. Residential architecture like the 1910 Bradley House in Wisconsin blurs the design line between Sullivan and his protege Frank Lloyd Wright. Wright and Sullivan Frank Lloyd Wright worked for Adler Sullivan from about 1887 to 1893. After the firms success with the Auditorium building, Wright played a larger role in the smaller, residential business. This is where Wright learned architecture. Adler Sullivan was the firm where the famous Prairie Style house was developed. The best-known mingling of architectural minds can be found in the 1890 Charnley-Norwood House, a vacation cottage in Ocean Springs, Mississippi. Built for Sullivans friend, Chicago lumber entrepreneur James Charnley, it was designed by both Sullivan and Wright. With that success, Charnley asked the pair to design his Chicago residence, today known as the Charnley-Persky house. The 1892 James Charnley house in Chicago is a grand extension of what began in Mississippi — grand masonry subtly adorned, unlike the fancy French, Chà ¢teauesque style Biltmore Estate that Gilded Age architect Richard Morris Hunt was building at the time. Sullivan and Wright were inventing a new type of residence, the modern American home. Louis Sullivan gave America the skyscraper as an organic modern work of art, Wright has said. While Americas architects were stumbling at its height, piling one thing on top of another, foolishly denying it, Louis Sullivan seized its height as its characteristic feature and made it sing; a new thing under the sun! Van Allen Building, Designed by Louis H. Sullivan, 1913, Clinton, Iowa. Carol M. Highsmith/Buyenlarge/Getty Images (cropped) Sullivans designs often used masonry walls with terra cotta designs. Intertwining vines and leaves combined with crisp geometric shapes, as displayed in the terra cotta detailing of the Guaranty Building. This Sullivanesque style was imitated by other architects, and Sullivans later work formed the foundation for many of the ideas of his student, Frank Lloyd Wright. Sullivans personal life unraveled as he got older. As Wrights stardom ascended, Sullivans notoriety declined, and he died virtually penniless and alone on April 14, 1924 in Chicago. One of the worlds greatest architects, said Wright, he gave us again the ideal of a great architecture that informed all the great architectures of the world. Sources Frank Lloyd Wright On Architecture: Selected Writings (1894-1940), Frederick Gutheim, ed., Grossets Universal Library, 1941, p. 88Adler and Sullivan by Paul E. Sprague, Master Builders, Diane Maddex, ed., Preservation Press, Wiley, 1985, p. 106Additional Photo Credits: Terra Cotta Detail, Lonely Planet/Getty Images; Guaranty Building, Reading Tom on flickr.com, Creative Commons Attribution 2.0 Generic (CC BY 2.0); Biltmore Estate, George Rose/Getty Images (cropped)

Holophrases in Language Acquisition

A holophrase is a single word (such as OK) that is used to express a complete, meaningful thought. In studies of  language acquisition, the term holophrase refers more specifically to  an utterance produced by a child in which a single word expresses the type of meaning typically conveyed in adult speech by an entire sentence. Adjective: holophrastic. Rowe and Levine note that some holophrases are utterances that are more than one word, but are perceived by children as one word: I love you, thank you, Jingle Bells, there it is (A Concise Introduction to Linguistics, 2015). Holophrases in Language Acquisition [A]round six months children begin babbling and eventually imitating the linguistic sounds they hear in the immediate environment. . . . By the end of the first year, the first true words emerge (mama, dada, etc.). In the 1960s, the psycholinguist Martin Braine (1963, 1971) noticed that these single words gradually embodied the communicative functions of entire phrases: e.g. the childs word dada could mean Where is daddy? I want daddy, etc. according to situation. He called them holophrastic, or one-word, utterances. In situations of normal upbringing, holophrases reveal that a vast amount of neuro-physiological and conceptual development has taken place in the child by the end of the first year of life. During the holophrastic stage, in fact, children can name objects, express actions or the desire to carry out actions, and transmit emotional states rather effectively. (M. Danesi, Second Language Teaching. Springer, 2003) Many of childrens early  holophrases are  relatively idiosyncratic and their uses can change and evolve over time in a somewhat unstable manner. . . . In addition, however, some of childrens holophrases are a bit more conventional and stable. . . . In English, most beginning language learners acquire a number of so-called relational words such as more, gone, up, down, on, and off, presumably because adults use these words in salient ways to talk about salient events (Bloom, Tinker, and Margulis, 1993; McCune, 1992). Many of these words are verb particles in adult English, so the child at some point must learn to talk about the same events with phrasal verbs such as pick up, get down, put on, and take off. (Michael Tomasello,  Constructing a Language: A Usage-Based Theory of Language Acquisition. Harvard University Press, 2003) Problems and Qualifications The problem of the holophrase [is] that we have no clear evidence that the child intends more than he can express at the one-word stage. (J. De Villiers and P. De Villiers, Language Acquisition. Harvard University Press, 1979)The single word in conjunction with the gestures and facial expressions is the equivalent of the whole sentence. By this account, the single word is not a holophrase, but one element in a complex of communications that includes nonverbal actions. (M. Cole et al., The Development of Children. Macmillan, 2004) Holophrases in Adult Language Holophrases are  of course a significant factor in modern adult language, for example, in idioms. But by and large, these have historical compositional origins (including by and large). In any specific example, words came first, then the composition, then the holophrase . . .. (Jerry R. Hobbs, The Origin and Evolution of Language: A Plausible Strong-AI Account.)

What Is Meant by International Business Ethics Free Essays

While business ethics emerged as a field in the 1970s, international business ethics did not emerge until the late 1990s, looking back on the international developments of that decade. Many new practical issues arose out of the international context of business. Theoretical issues such as cultural relativity of ethical values receive more emphasis in this field. We will write a custom essay sample on What Is Meant by International Business Ethics or any similar topic only for you Order Now Other, older issues can be grouped here as well. Issues and subfields include: The search for universal values as a basis for international commercial behavior. Comparison of business ethical traditions in different countries. Also on the basis of their respective GDP and [Corruption rankings]. Comparison of business ethical traditions from various religious perspectives. Ethical issues arising out of international business transactions; e. g. bioprospecting and biopiracy in the pharmaceutical industry; the fair trade movement; transfer pricing. Issues such as globalization and cultural imperialism. Varying global standards – e. g. the use of child labor. The way in which multinationals take advantage of international differences, such as outsourcing production (e. g. clothes) and services (e. . call centers) to low-wage countries. The permissibility of international commerce with pariah states. Foreign countries often use dumping as a competitive threat, selling products at prices lower than their normal value. This can lead to problems in domestic markets. It becomes difficult for these markets to compete with the pricing set by foreign markets. In 2009, the International Trade Commission has been researching anti-dumping laws. Dumping is often seen as an ethical issue, as larger companies are taking advantage of other less economically advanced companies. A business has moral duties that extend well beyond serving the interests of its owners or stockholders, and that these duties consist of more than simply obeying the law. A business has moral responsibilities to so-called stakeholders, people who have an interest in the conduct of the business, which might include employees, customers, vendors, the local community, or even society as a whole. Stakeholders can also be broken down into primary and secondary stakeholders. Primary stakeholders are people that are affected directly such as stockholders, where secondary stakeholders are people who are not affected directly such as the government. They would say that stakeholders have certain rights with regard to how the business operates, and some would suggest that this includes even rights of governance. Local culture affects ethical issues greatly because this entails managing two cultures, looking at the fact that a French organization moving production to Nigeria will encounter cultural and language barrier. In Nigeria been a multilingual society, civil service employment is done on quota system, as such positions created may be filled by unqualified candidates were as more qualified personnel may be left out. This is contrary to a French culture were the best hands gets the job. Another ethical issue involves the standard of conducting business in multinational corporations. The US congress and the Securities and Exchange Commission consider it unethical for corporations to make payments to government officials of other countries to promote trade. However, in many countries, for an organization to effectively operate, you need to pay government official usually called kick back. For example the case of Halliburton raised by US congress about their activities in Nigeria. How to cite What Is Meant by International Business Ethics, Papers

Financial accounting concepts Essay Example

Financial accounting concepts Essay This course provides a framework for financial accounting concepts and practices used by internal and external users in businesses. Topics presented include the accounting cycle, financial reporting, financial statements analysis, ratio calculation and interpretation, and management decision making based on financial results.INSTRUCTIONAL MATERIALS Required Resources Weygandt, J. J. , Kimmel, P. D. , Kieso, D. E. (2012). Financial accounting. (8th ed. ). Hoboken, NJ: John Wiley Sons. WileyPLUS will be used in this course and is integrated with the online course shell. Students are emailed a registration code for this product when they purchase new course materials from MBS Direct Bookstore, located at http://bookstore. mbsdirect. net/strayer. htm. ) Supplemental Resources Adler, J. (2012). When do we hold the accountants accountable?Strategic Finance, 93(12), 48-51. Kelso, K. (2011). Building blocks of a successful financial close process. Journal of Accountancy, 212(6), 18-21. Lam oreaux, M. (2012). A new system for recognizing revenue. Journal of Accountancy, 213(1), 30-35. COURSE LEARNING OUTCOMES 1. Examine accounting principles and concepts used in businesses. 2. Prepare and record financial transactions in the accounting cycle according to Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) accounting methodology. 3.Prepare and analyze financial statements including the balance sheet, income statement, and statement of cash flow according to GAAP and IFRS. 4. Examine inventory costing and valuation according to GAAP and IFRS. 5. Assess appropriate internal controls, regulatory requirements according to the Sarbanes-Oxley Act, and fraud prevention and detection. 6. Analyze how IFRS accounting methods are applied to asset valuation and liabilities. 7. Analyze the accounting for corporation requirements related to stock valuation, dividends, and retained earnings. . Determine how to value investments and ho w to report them based on that valuation. 9. Calculate financial ratios, interpret results, and draw conclusions. 10. Use technology and information resources to research issues in financial accounting. 11. Write clearly and concisely about financial accounting using proper writing mechanics. WEEKLY COURSE SCHEDULE The standard requirement for a 4. 5 credit hour course is for students to spend 13. 5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode. Week |Preparation, Activities, and Evaluation |Points | |1 |Preparation | | |Jan 8th |Reading(s) | | | |Chapter 1: Accounting in Action | | | |e-Activity | | | |Use the Internet to research companies who have been publicly exposed due to an illegality or impropriety in | | | |accounting methods. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Homework | | | |Exercises 1-4, 1-7, and 1-11, located in WileyPLUS | | | |Problem P1-2A, located in WileyP LUS |30 | | | |15 | |2 |Preparation | | |Jan 15th |Reading(s) | | | |Chapter 2: The Recording Process | | | |Chapter 3: Adjusting the Accounts | | | |e-Activity | | | |Go to http://www. soxlaw. com/ and review the information contained in the Sarbanes-Oxley Act. Be prepared to | | | |discuss. | | | |Use the Internet or the Strayer Library to research companies who have potential (1) pollution problems, (2) | | | |environmental-disposal problems, or (3) demolition issues (specifically big-box stores). Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapter 1 |20 | | |Homework | | | |Exercises 2-6, 2-9, 2-11, 3-6, 3-7, and 3-11, located in WileyPLUS |49. | | |Problems P2-2A and P3-2A, located in WileyPLUS | | | | |60 | | | |30 | |3 |Preparation | | |Jan 22nd |Reading(s) | | | |Chapter 4: Completing the Accounting Cycle | | | |e-Activity | | | |Go to the Securities and Exchange Commission Website, located at | | | |http://searchwww. sec. gov/ED GARFSClient/jsp/EDGAR_MainAccess. jsp? search_text=*sort=DateformType=Form10KisAdv=tr| | | |uestemming=truenumResults=100numResults=100. Analyze the section showing typical stock information and | | | |financial positions of companies. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 2 and 3 |20 | | |Homework | | | |Exercises 4-5, 4-8, and 4-13, located in WileyPLUS |51 | | |Problems P4-4A, located in WileyPLUS | | | |Assignment 1: Review of Accounting Ethics |30 | | | |15 | | | |200 | |4 |Preparation | | |Jan 29th |Reading(s) | | | |Chapter 5: Accounting for Merchandising Operations | | | |Chapter 6: Inventories | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 4 |49. 5 | | |Homework | | | |Exercises 5-4, 5-7, 5-13, 6-1, 6-10, and 6-14, located in WileyPLUS |60 | | |Problems P5-2A, P6-3A. ocated in WileyPLUS |30 | |5 |Preparation | | |Feb 5th |Reading(s) | | | |Chapter 7: Fraud, Internal Control, and Cash | | | |Chapter 8: Accounting for Receivables | | | |e-Activity | | | |Use the Internet or the Strayer Library to research companies who have experienced misappropriation of assets or | | | |loss of customer information within the last five (5) years. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapters 5 and 6 | | | |Homework |51 | | |Exercises 7-5, 7-7, 7-14, 8-3, 8-5, and 8-14, located in WileyPLUS | | | |Problems P7-3A and P8-7A, located in WileyPLUS |60 | | | |30 | |6 |Preparation | | |Feb 12th |Reading(s) | | | |Chapter 9: Plant Assets, Natural Resources, and Intangible Assets | | | |Chapter 10: Liabilities | | | |e-Activities | | | |Use the Internet or the Strayer Library to research current articles related to personal information privacy | | | |violations including customer database hacking and related privacy breaches. Be prepared to discuss. | | | |Use the Internet or the Strayer Library to research the debt covenants that t he lending industries typically | | | |impose on borrowers. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 7 and 8 |20 | | |Homework | | | |Exercises 9-9, 9-11, 9-12, 10-9, 10-12, and 10-15, located in WileyPLUS |51 | | |Problems P9-3A and P10-1A, located in WileyPLUS | | | |Assignment 2: You are an Entrepreneur! 60 | | | | | | | |30 | | | |280 | |7 |Preparation | | |Feb 19th |Reading(s) | | | |Chapter 11: Corporations: Organizations, Stock Transactions, Dividends, and Retained Earnings | | | |e-Activity | | | |Use the Internet or the Strayer Library to research current articles within the previous12 months to identify a | | | |company that recently participated in a merger or acquisition. Be prepared to discuss. | | |Activities | | | |Discussions | | | |Evaluation | | | |Quiz: Chapters 9 and 10 |20 | | |Homework | | | |Exercises 11-7, 11-13, and 11-17, located in WileyPLUS |51 | | |Problem 11-3A, located in WileyPLUS | | | | |30 | | | |15 | |8 |Preparation | | |Feb 26th |Reading(s) | | | |Chapter 12: Investments | | | |e-Activity | | | |Use the Internet or the Strayer Library to identify a business recently acquired or financed by a venture | | | |capitalist. Be prepared to discuss. | | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapter 11 | | | |Homework |49. | | |Exercises 12-7, 12-8, and 12-12, located in WileyPLUS | | | |Problem P-12-2A, located in WileyPLUS |30 | | | |15 | |9 |Preparation | | |Mar 5th |Reading(s) | | | |Chapter 13: Statement of Cash Flows | | | |e-Activity | | | |Use the Internet or the Strayer Library to research the difference in the cash flow reporting requirements | | | |between U. S. GAAP and IFRS.Be prepared to discuss. | | | |Activities | | | |Discussions | | | |Evaluation |20 | | |Quiz: Chapter 12 | | | |Homework |49. | | |Exercises 13-3, 13-4, and 13-6, located in WileyPLUS | | | |Problem 13-3A, located in WileyPLUS |30 | | | |15 | |10A |Preparation | | | Mar 12th |Reading(s) | | | |Chapter 14: Financial Statement Analysis | | | |e-Activity | | |Go to the CFO Website and read the article titled â€Å"Good Financial Analysts Are Made Not Born,† dated June 20, | | | |2012 located at | | | |http://www3. cfo. com/article/2012/6/training_fpa-raiswell-financial-planning-analysis-corporate-executive-board. | | | |Be prepared to discuss. | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 13 |49. | | |Homework | | | |Exercises 14-3, 14-4, and 14-13, located in WileyPLUS |30 | | |Problem 14-6A, located in WileyPLUS |15 | | |Assignment 3: You Are an Investment Analyst |320 | |10B |Preparation | | |Mar 12th |Reading(s): None | | | |Activities | | | |Discussions |20 | | |Evaluation | | | |Quiz: Chapter 14 |49. 5 | GRADING SCALE – GRADUATE |Assignment |Total Points |% of | | | |Grade | |Quizzes (open book with a 1-hour time limit per quiz) | | | |(10 quizzes) |501 |23. 9% | |Homework: 10 assignments, locate d in WileyPLUS | | | |(42 exercises worth 10 points each and 14 exercises worth 15 points each) |630 |29. 29% | |Assignment 1: Review of Accounting Ethics |200 |9. 30% | |Assignment 2: You Are an Entrepreneur! |280 |13. 00% | |Assignment 3: You Are an Investment Analyst |320 |14. 88% | |Participation (22 discussions worth 10 points apiece) |220 |10. 3% | |Total |2,151 |100% | |Points |Percentage |Grade | |1,935. 90 – 2,151. 00 | 90% – 100% |A | |1,720. 80 – 1,935. 89 |80% – 89% |B | |1,505. 70 – 1,720. 79 |70% – 79% |C | |Below 1,505. 70 |Below 70% |F | Assignment 1: Review of Accounting Ethics Due Week 3 and worth 200 pointsMany organizations have been in the news over the past few years due to accounting ethical breaches that have affected their customers, employees, or the general public. Search the Internet or the Strayer Library to locate a story in the news that depicts an accounting ethical breach. You may select from any type of orga nization about which you have information or a curiosity. Write a four to five (4-5) page paper in which you: 1. Given the corporate ethical breaches in recent times, assess whether or not you believe that the current business and regulatory environment is more conducive to ethical behavior. Provide support for your answer. 2.Based on your research, describe the organization, the accounting ethical breach and the impact to the organization related to ethical breach. 3. Determine how the organizational ethical issue was detected and how management failed to create an ethical environment. 4. Analyze the accounts impacted and / or accounting guidelines violated and the resulting impact to the business operation. 5. As a CFO, recommend which measures could have been taken to prevent this ethical breach and how each measure should be implemented in the future. 6. Use at least four (4) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as acad emic resources. Your assignment must follow these formatting requirements: Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions. †¢ Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: †¢ Examine accounting principles and concepts used in businesses. †¢ Prepare and record financial transactions in the accounting cycle according to GAAP and IFRS accounting methodology. †¢ Use technology and information resources to research issues in financial accounting. Write clearly and concisely about financial accounting using proper writing mech anics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. |Points: 200 |Assignment 1: Review of Accounting Ethics | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1.Given the corporate ethical |Did not submit or |Partially assessed whether|Satisfactorily assessed |Thoroughly assessed | |breaches in recent times, assess |incompletely assessed |or not you believe that |whether or not you believe|whether or not you believe| |whether or not you believe that |whether or not you believe|the current business and |that the current business |that the current business | |the current business and |that the current business |regulatory environment is |and regulatory environment|and regulatory environment| |regulatory environment is more |and regulatory environment|more conducive to ethical |is more conducive to |is more conducive to | |conducive to ethical behavior. |is more conducive to |behavior. Partially |ethical behavior. |ethical behavior. | |Provide support for your answer. |ethical behavior. Did not|provided support for your |Satisfactorily provided |Thoroughly provided | | |submit or incompletely |answer. |support for your answer. |support for your answer. | |Weight: 20% |provided support for your | | | | | |answer. | | | | |2.Based on your research, |Did not submit or |Partially described the |Satisfactorily described |Thoroughly described the | |describe the organization, the |incompletely described the|organization, the |the organization, the |organization, the | |accounting ethical breach, and |organization, the |accounting ethical breach,|accounting ethical breach,|accounting ethical breach,| |the impact to the organization |accounting ethical breach,|and the impact to the |and the impact to the |and the impact to the | |related to ethical breach. |and the impact to the |organization related to |or ganization related to |organization related to | |Weight: 15% |organization related to |ethical breach. |ethical breach. |ethical breach. | | |ethical breach. | | | | |3.Determine how the |Did not submit or |Partially determined how |Satisfactorily determined |Thoroughly determined how | |organizational ethical issue was |incompletely determined |the organizational ethical|how the organizational |the organizational ethical| |detected and how management |how the organizational |issue was detected and how|ethical issue was detected|issue was detected and how| |failed to create an ethical |ethical issue was detected|management failed to |and how management failed |management failed to | |environment. |and how management failed |create an ethical |to create an ethical |create an ethical | |Weight: 15% |to create an ethical |environment. |environment. |environment. | | |environment. | | | | |4.Analyze the accounts impacted |Did not submit or |Partially analyzed the |Satisfactorily analyz ed |Thoroughly analyzed the | |and / or accounting guidelines |incompletely analyzed the |accounts impacted and / or|the accounts impacted and |accounts impacted and / or| |violated and the resulting impact|accounts impacted and / or|accounting guidelines |/ or accounting guidelines|accounting guidelines | |to the business operation. |accounting guidelines |violated and the resulting|violated and the resulting|violated and the resulting| |Weight: 20% |violated and the resulting|impact to the business |impact to the business |impact to the business | | |impact to the business |operation. |operation. |operation. | | |operation. | | | | |5.As a CFO, recommend which |Did not submit or |Partially recommended |Satisfactorily recommended|Thoroughly recommended | |measures could have been taken to|incompletely recommended |which measures could have |which measures could have |which measures could have | |prevent this ethical breach and |which measures could have |been taken to prevent this| been taken to prevent this|been taken to prevent this| |how each measure should be |been taken to prevent this|ethical breach and how |ethical breach and how |ethical breach and how | |implemented in the future. |ethical breach and how |each measure should be |each measure should be |each measure should be | |Weight: 15% |each measure should be |implemented in the future. |implemented in the future. |implemented in the future. | |implemented in the future. | | | | |6. 4 references |No references provided |Does not meet the required|Meets number of required |Exceeds number of required| |Weight 5% | |number of references; some|references; all references|references; all references| | | |or all references poor |high quality choices. |high quality choices. | | | |quality choices. | | | |7.Clarity, writing mechanics, |More than 6 errors present|5-6 errors present |3-4 errors present |0-2 errors present | |and formatting requirements | | | | | |Weight: 10% | | | | | Assignment 2: You Are a n Entrepreneur! Due Week 6 and worth 280 points Student life does not generally afford a great deal of free time to pursue your personal interests; however, at one point, you may have considered turning a personal interest or hobby into an official enterprise.Today, you have finally decided to turn that hobby into a business but have realized that you need start-up capital from a lender or investor. To obtain funding, you need to convince a lender / investor that your business is more than a hobby. You need to demonstrate that you have a firm grasp of your business, the accounting practices that impact your business, the controls needed to safeguard assets, and which accounting system will produce accurate and relevant financial information. Write a six to eight (6-8) page business plan in which you: 1. Describe the type of business you have created including: a. The product or service, and general staffing plan.Provide a rationale for your plan. b. The form of your business and the benefits it offers your particular business, c. A chart of accounts specific to your business, including a rationale as to the selection of each account. (Note: The chart of accounts is a blueprint of your business for the lender/investor. It should report the expected resources that you will consume in your business (assets), the sources of those resources (liabilities and equity), the sources of revenue, and expenditures that you expect to incur to earn those revenues. You may build a detailed chart that includes business units, divisions, product lines, etc. ) 2.Based on the form of your business, analyze whether or not you will be required to use Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS) accounting methods and how the IFRS / GAAP convergence will impact your business. Suggest how you will incorporate any changes into your books and records. (Note: You need to demonstrate to the lender/investor that you have recognized possible changes to GAAP that may impact the accounting and reporting of your accounting events. ) 3. Prepare a pro forma balance sheet and income statement providing the assumptions made and support the valuations assigned. 4.Considering the value of assets (assigned per your balance sheet) used within your business, recommend two (2) specific internal controls that you will implement to protect your company’s assets and resources, justifying how each will provide assurances to management. (NOTE: Safeguarding assets and protecting personal data are paramount to ensuring the viability of a business. Demonstrate to the lender/investor that your assets will be safeguarded and customer information (if applicable) will be protected. ) 5. Based on the internal control recommendations that you made, suggest how you will implement each within your business environment, indicating how challenges or resistances will be overcome. 6.Evaluate the impact of the regulatory environment, inc luding the Sarbanes-Oxley Act and other regulatory requirements, on your business venture, giving considering to how you intend to comply with the requirements and the general impact to decision making within your business. 7. Use at least four (4) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources. Your assignment must follow these formatting requirements: †¢ Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions. †¢ Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date.The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: †¢ E xamine accounting principles and concepts used in businesses. †¢ Assess appropriate internal controls, regulatory requirements according to the Sarbanes-Oxley Act, and fraud prevention and detection. †¢ Use technology and information resources to research issues in financial accounting. †¢ Write clearly and concisely about financial accounting using proper writing mechanics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. Points: 280 |Assignment 2: You Are an Entrepreneur! | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1. Describe the type of business |Did not submit or |Partially described the |Satisfactorily described |Thoroughly described the | |you have created including: |incompletely described the|type of business you have |the type of business you |type of business you have | |a.The product or se rvice, and |type of business you have |including: |have including: |including: | |general staffing plan. Provide a |including: |a. The product or service,|a. The product or service,|a. The product or service,| |rationale for your plan. |a. The product or service,|and general staffing plan. |and general staffing plan. |and general staffing plan. | |b. The form of your business and |and general staffing plan. |Partially provided a |Satisfactorily provided a |Thoroughly provided a | |the benefits it offers your |Did not submit or |rationale for your plan. |rationale for your plan. |rationale for your plan. | |particular business. incompletely provided a |b. The form of your |b. The form of your |b. The form of your | |c. A chart of accounts specific |rationale for your plan. |business and the benefits |business and the benefits |business and the benefits | |to your business including a |b. The form of your |it offers your particular |it offers your particular |it offers your particular | |rationale as to the selection of |business and the benefits |business. |business. |business. | |each account. |it offers your particular |c. A chart of accounts |c. A chart of accounts |c. A chart of accounts | |Weight: 15% |business. specific to your business |specific to your business |specific to your business | | |c. A chart of accounts |including a rationale as |including a rationale as |including a rationale as | | |specific to your business |to the selection of each |to the selection of each |to the selection of each | | |including a rationale as |account. |account. |account. | | |to the selection of each | | | | | |account. | | | | |2.Based on the form of your |Did not submit or |Partially analyzed whether|Satisfactorily analyzed |Thoroughly analyzed | |business, analyze whether or not |incompletely analyzed |or not you will be |whether or not you will be|whether or not you will be| |you will be required to use |whether or not you will be|required to use Generally |requi red to use Generally |required to use Generally | |Generally Accepted Accounting |required to use Generally |Accepted Accounting |Accepted Accounting |Accepted Accounting | |Principles (GAAP) or |Accepted Accounting |Principles (GAAP) or |Principles (GAAP) or |Principles (GAAP) or | |International Financial Reporting|Principles (GAAP) or |International Financial |International Financial |International Financial | |Standards (IFRS) accounting |International Financial |Reporting Standards (IFRS)|Reporting Standards (IFRS)|Reporting Standards (IFRS)| |methods and how the IFRS / GAAP |Reporting Standards (IFRS)|accounting methods and how|accounting methods and how|accounting methods and how| |convergence will impact your |accounting methods and how|the IFRS / GAAP |the IFRS / GAAP |the IFRS / GAAP | |business. Suggest how you will |the IFRS / GAAP |convergence will impact |convergence will impact |convergence will impact | |incorporate any changes into your|convergence will impact |your business. Partially |your business. |your business. Thoroughly | |books and records. |your business.Did not |suggested how you will |Satisfactorily suggested |suggested how you will | |Weight: 15% |suggest or incompletely |incorporate any changes |h ow you will incorporate |incorporate any changes | | |suggested how you will |into your books and |any changes into your |into your books and | | |incorporate any changes |records. |books and records. |records. | | |into your books and | | | | | |records. | | | | |3.Prepare a pro forma balance |Did not submit or |Partially prepared a pro |Satisfactorily prepared a |Thoroughly prepared a pro | |sheet and income statement |incompletely prepared a |forma balance sheet and |pro forma balance sheet |forma balance sheet and | |providing the assumptions made |pro forma balance sheet |income statement providing|and income statement |income statement providing| |and support the valuations |and income statement |the assumptions made and |providin g the assumptions |the assumptions made and | |assigned. |providing the assumptions |partially supported the |made and satisfactorily |thoroughly supported the | |Weight: 15% |made and did not submit or|valuations assigned. |supported the valuations |valuations assigned. | | |incompletely supported | |assigned. | | | |the valuations assigned. | | | | |4.Considering the value of |Did not submit or |Partially recommended two |Satisfactorily recommended|Thoroughly recommended two| |assets (assigned per your balance|incompletely recommended |(2) specific internal |two (2) specific internal |(2) specific internal | |sheet) used within your business,|two (2) specific internal |controls that you will |controls that you will |controls that you will | |recommend two (2) specific |controls that you will |implement to protect your |implement to protect your |implement to protect your | |internal controls that you will |implement to protect your |company’s assets and |company’s as sets and |company’s assets and | |implement to protect your |company’s assets and |resources, justifying how |resources, justifying how |resources, justifying how | |company’s assets and resources, |resources, justifying how |each will provide |each will provide |each will provide | |justifying how each will provide |each will provide |assurances to management. |assurances to management. |assurances to management. | |assurances to management. |assurances to management. | | | | |Weight: 15% | | | | | |5.Based on the internal control |Did not submit or |Partially suggested how |Satisfactorily suggested |Thoroughly suggested how | |recommendations that you made, |incompletely suggested how|you will implement each |how you will implement |you will implement each | |suggest how you will implement |you will implement each |within your business |each within your business |within your business | |each within your business |within your business |environment, indicating | environment, indicating |environment, indicating | |environment, indicating how |environment, indicating |how challenges or |how challenges or |how challenges or | |challenges or resistances will be|how challenges or |resistances will be |resistances will be |resistances will be | |overcome. |resistances will be |overcome. |overcome. |overcome. | |Weight: 15% |overcome. | | | | |6.Evaluate the impact of the |Did not submit or |Partially evaluated the |Satisfactorily evaluated |Thoroughly evaluated the | |regulatory environment, including|incompletely evaluated the|impact of the regulatory |the impact of the |impact of the regulatory | |the Sarbanes-Oxley Act and other |impact of the regulatory |environment, including the|regulatory environment, |environment, including the| |regulatory requirements, on your |environment, including the|Sarbanes-Oxley Act and |including the |Sarbanes-Oxley Act and | |business venture giving |Sarbanes-Oxley Act and |other regulatory |Sarbanes-Oxley Act and |other regulatory | |considering to how you intend to |other regulatory |requirements, on your |other regulatory |requirements, on your | |comply with the requirements and |requirements, on your |business venture giving |requirements, on your |business venture giving | |the general impact to decision |business venture giving |considering to how you |business venture giving |considering to how you | |making within your business. |considering to how you |intend to comply with the considering to how you |intend to comply with the | |Weight: 10% |intend to comply with the |requirements and the |intend to comply with the |requirements and the | | |requirements and the |general impact to decision|requirements and the |general impact to decision| | |general impact to decision|making within your |general impact to decision|making within your | | |making within your |business. |making within your |business. | | |business. | |business. | | |7. 4 references |No references provided |Does no t meet the required|Meets number of required |Exceeds number of required| |Weight: 5% | |number of references; some|references; all references|references; all references| | | |or all references poor |high quality choices. high quality choices. | | | |quality choices. | | | |8. Clarity, writing mechanics, |More than 6 errors present|5-6 errors present |3-4 errors present |0-2 errors present | |and formatting requirements | | | | | |Weight: 10% | | | | | Assignment 3: You Are an Investment Analyst Due Week 10 and worth 320 pointsAs the representative from your accounting firm or practice, you are in charge of stock market analysis that will be presented to clients as part of professional consultation process. One of your high-profile clients is trying to determine the possible investment potential between two companies. However, before you can recommend investments to clients, you need to familiarize yourself with the background of the companies, analyze stock trends, research current events, and analyze financial statements. Select one (1) pair of these companies and conduct your analysis. †¢ Pepsi versus Coca Cola, or †¢ Amazon versus eBay Write an eight to ten (8-10) page paper in which you: 1. Analyze each company’s history, product / services, major customers, major suppliers, and leadership and provide a synopsis of each company. 2.Based on the stock price for the timeline listed below, present a graph that illustrates the stock price of each company. Indicate conclusions that can be drawn based on the trend: a. The day of its initial public offering b. January 1, 2012 c. January 1, 2011 d. January 1, 2010 3. Research and summarize at least two (2) news events (this may include mergers, acquisitions, or political issues) that occurred from 2010 to the present day and the potential impact on the stock price of each company. Indicate how this influences your investment decision related to the company. 4. Provide an overall financial analysis for each company that highlights the key characteristics for investment and how this may impact an investor’s decision. 5.Based on your review of the financial data for each company, indicate the accuracy and reliability of the data for making investment decision. Provide support for your conclusion. 6. Recommend which company you consider as the better investment for your client and how you will present your recommendation. Support your recommendation with data from your analysis. 7. Use at least four (4) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources. Your assignment must follow these formatting requirements: †¢ Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format.Check with your professor for any additional instructions. †¢ Include a cover page containing the title of the assignme nt, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: †¢ Analyze the accounting for corporation requirements related to stock valuation, dividends, and retained earnings. †¢ Determine how to value investments and how to report them based on that valuation. †¢ Use technology and information resources to research issues in financial accounting. Write clearly and concisely about financial accounting using proper writing mechanics. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. |Points: 320 |Assignment 3: You Are an Investment Analyst | |Criteria |Unacceptable |Fair |Proficient |Exemplary | | |Below 70% F |70-79% C |80-89% B |90-100% A | |1.Analyze each compan y’s |Did not submit or |Partially analyzed each |Satisfactorily analyzed |Thoroughly analyzed each | |history, product / services, |incompletely analyzed each|company’s history, product|each company’s history, |company’s history, product| |major customers, major suppliers,|company’s history, product|/ services, major |product / services, major |/ services, major | |and leadership and provide a |/ services, major |customers, major |customers, major |customers, major | |synopsis of each company. |customers, major |suppliers, and leadership |suppliers, and leadership |suppliers, and leadership | |Weight: 15% |suppliers, and leadership |and partially provided a |and satisfactorily |and thoroughly provided a | | |and did not submit or |synopsis of each company. |provided a synopsis of |synopsis of each company. | | |incompletely provided a | |each company. | | | |synopsis of each company. | | | | |2.Present a graph that |Did not submit or |Partially pre sented a |Satisfactorily presented a|Thoroughly presented a | |illustrates the stock price of |incompletely presented a |graph that illustrates the|graph that illustrates the|graph that illustrates the| |each company, using each of the |graph that illustrates the|stock price of each |stock price of each |stock price of each | |four (4) timelines. Indicate |stock price of each |company, using each of the|company, using each of the|company, using each of the| |conclusions that can be drawn |company, using each of the|four (4) timelines; |four (4) timelines; |four (4) timelines; | |based on the trend. four (4) timelines; did |partially indicated |satisfactorily indicated |thoroughly indicated | |Weight: 15% |not submit or incompletely|conclusions that can be |conclusions that can be |conclusions that can be | | |indicated conclusions that|drawn based on the trend. |drawn based on the trend. |drawn based on the trend. | | |can be drawn based on the | | | | | |trend. | | | | |3.Research and summarize at |Did not submit or |Partially researched and |Satisfactorily researched |Thoroughly researched and | |least two (2) news events that |incompletely researched |summarized at least two |and summarized at least |summarized at least two | |occurred from 2010 to the present|and summarized at least |(2) news events that |two (2) news events that |(2) news events that | |day and the potential impact on |two (2) news events that |occurred from 2010 to the |occurred from 2010 to the |occurred from 2010 to the | |the stock price of each company. |occurred from 2010 to the |present day and the |present day and the |present day and the | |Indicate how this influences your|present day and the |potential impact on the |potential impact on the |potential impact on the | |investment decision related to |potential impact on the |stock price of each |stock price of each |stock price of each | |the company. |stock price of each |company. Partially |company. Satisfactorily |company.Tho roughly | |Weight: 15% |company. Did not indicate |indicated how this |indicated how this |indicated how this | | |or incompletely indicated |influences your investment|influences your investment|influences your investment| | |how this influences your |decision related to the |decision related to the |decision related to the | | |investment decision |company. |company. |company. | | |related to the company. | | | | |4.Provide an overall financial |Did not submit or |Partially provided an |Satisfactorily provided an|Thoroughly provided an | |analysis for each company that |incompletely provided an |overall financial analysis|overall financial analysis|overall financial analysis| |highlights the key |overall financial analysis|for each company that |for each company that |for each company that | |characteristics for investment |for each company that |highlights the key |highlights the key |highlights the key | |and how this may impact an |highlights the key |characteristics for |chara cteristics for |characteristics for | |investor’s decision. |characteristics for |investment and how this |investment and how this |investment and how this | |Weight: 10% |investment and how this |may impact an investor’s |may impact an investor’s |may impact an investor’s | | |may impact an investor’s |decision. |decision. |decision. | | |decision. | | | |5. Based on your review of the |Did not submit or |Partially indicated the |Satisfactorily indicated |Thoroughly indicated the | |financial data for each company, |incompletely indicated the|accuracy and reliability |the accuracy and |accuracy and reliability | |indicate the accuracy and |accuracy and reliability |of the data for making |reliability of the data |of the data for making | |reliability of the data for |of the data for making |investment decision. |for making investment |investment decision. | |making investment decision. investment decision. Did |Partially provided support|decision. Satisfactorily |Thoroughly provided | |Provide support for your |not provide or |for your conclusion. |provided support for your |support for your | |conclusion. Weight: 10% |incompletely provided | |conclusion |conclusion | | |support for your | | | | | |conclusion. | | | | |6.Recommend which company you |Did not submit or |Partially recommended |Satisfactorily recommended|Thoroughly recommended | |consider as the better investment|incompletely recommended |which company you consider|which company you consider|which company you consider| |for your client and how you will |which company you consider|as the better investment |as the better investment |as the better investment | |present your recommendation. |as the better investment |for your client and how |for your client and how |for your client and how | |Support your recommendation with |for your client and how |you will present your |you will present your |you will present your | |data from your analysis. |you will present you r |recommendation. Partially|recommendation. |recommendation. | |Weight: 20% |recommendation.Did not |supported your |Satisfactorily supported |Thoroughly supported your | | |submit or incompletely |recommendation with data |your recommendation with |recommendation with data | | |supported your |from your analysis. |data from your analysis. |from your analysis. | | |recommendation with data | | | | | |from your analysis. | | | | |7. 4 references |No references