Criminal law Essay Example | Topics and Well Written Essays - 1000 words - 1

Criminal law - Essay Example There can be two types of manslaughter, voluntary and involuntary. Voluntary manslaughter occurs when a person kills with a malice aforethought or intention (mens rea). Involuntary manslaughter occurs when death occurs because of negligence or because of another illegal, dangerous act. To clarify, Actus Reus is the criminal act. It often goes with mens rea. There are two types of involuntary manslaughter. These are Constructive Manslaughter and Gross Negligence Manslaughter. Constructive manslaughter or Unlawful Act Manslaughter usually occurs when death results from the defendant’s unlawful act. To understand the concept of involuntary manslaughter, we could put the situation of David and Nick for consideration. David and Nick could be charged with Constructive Manslaughter. The prosecution, if the duo should be charged with Constructive Manslaughter, needs to establish the legal elements in the case. The actus reus was homicide, specifically manslaughter. The death occured b ecause of David and Nick’s unlawful act of damaging the tyres of the car Gordon drove. The mens rea for this situation would be the mere idea that they should puncture the tyres of the politician because they are unhappy with the way the politician runs the government. The mere thought that they should inflict an illegal act upon someone’s belongings, whether the intention is to kill or not, is sufficient enough to charge someone of manslaughter, because they intended to inflict harm on someone. Because the death only resulted from an act they performed indirectly on the politician, it can’t be murder. Since the killing is the result of the David and Nick’s unlawful act of slashing the tires, and they were reasonable enough (not insane) to rationalize that they needed to slash Gordon’s tyres because on the grounds that the politician was causing their problems, the act is Constructive Manslaughter. The act cannot be considered murder as they slashe d the tyres without meaning to kill the person, even if it meant the death of the driver of the car. The mens rea is quite clear and they indeed meant harm to the politician, although not necessarily his death. The death happened because of the injuries sustained from the head injuries that were incurred during the accident, which is not a direct harm but merely a consequence caused by the defendants’ actions. This phenomenon is called the Natural Consequences of the Defendant’s Act, like the R v Pagett Case in 1983 where the defendant tried to use a little girl as human shield when he was being arrested by the police. The girl died because she took the bullet. This case is similar to David and Nick’s case because Gordon died because David and Nick put him in danger because of their behavior. David and Nick could also be charged with Gross Negligence Manslaughter. This happens when the death is because of negligence or omission on the part of the defendant. Acco rding to the judge in R v Bateman (1925) 19 Cr App R 8, the negligence of the accused showed disregard for the life and safety of others as to amount to a crime. To describe the grossness of the negligence in a case, the Adomako (from R v Adomako (1994) 3 All ER 79Â  )Â  test: a) the existence of a duty of care to the deceased; b) a breach of that duty of care which; c) causes (or significantly contributes) to the death of the victim; and d) the breach should be characterised as gross negligence, and therefore a crime. Since

A critical examination of the relationship between entrepreneurial Dissertation

A critical examination of the relationship between entrepreneurial succession and knowledge development in Italian family businesses - Dissertation Example The study aims to ascertain which factors are significantly correlated with succession effectiveness from Italian business owners’ perspective; and to determine which knowledge management factors are significantly correlated with succession effectiveness from Italian business successors’ perspective. Through a convenience sample of 29 family-owned Italian businesses, the study found that all of the subscales in Pyromalis et al’s (2006) framework have been agreed upon by the owners of family-owned Italian businesses. These include their willingness to step aside in favour of their successors; the successors’ perceived willingness to take over; positive family relations and communication have received agreement from the owners; succession planning; and successor’s appropriateness and preparation. The factors which are significantly correlated with the effectiveness of the succession effort from the point of view of owners were ascertained, and these t urned out to be successor’s willingness to take over; positive family relations and communication; succession planning; and successor’s appropriateness and preparation. In addition, all of the subscales of Krueger & Day (2010) were agreed upon by the respondents and these include perception and creativity; intention; key beliefs and attitudes or self-efficacy; deeper beliefs and knowledge structures; entrepreneurial learning; and context matters. Finally, the following facets of knowledge management are significantly and positively correlated with perceived effectiveness of the succession effort:... positive family relations and communication have received agreement from the owners; succession planning; and successor’s appropriateness and preparation. The factors which are significantly correlated with the effectiveness of the succession effort from the point of view of owners were ascertained, and these turned out to be successor’s willingness to take over; positive family relations and communication; succession planning; and successor’s appropriateness and preparation. In addition, all of the subscales of Krueger & Day (2010) were agreed upon by the respondents and these include perception and creativity; intention; key beliefs and attitudes or self-efficacy; deeper beliefs and knowledge structures; entrepreneurial learning; and context matters. Finally, the following facets of knowledge management are significantly and positively correlated with perceived effectiveness of the succession effort: Key beliefs and attitudes or self-efficacy; entrepreneurial l earning; context matters; and deeper beliefs and knowledge structures. Recommendations on further improving the succession efforts at Italian family-owned businesses have been put forth. CHAPTER 1 INTRODUCTION Background In this chapter, the researcher shall present basic information on the concept of succession (especially in Italian families) and how knowledge is developed within each generation to keep the business afloat through the generations. In Italy, the majority of businesses that keep the country’s economy afloat are small businesses and most of these are â€Å"family-owned.† (ISTAT, 1996). Studies on Italian families have also shown that family members tend to â€Å"diffuse† their time for their family along with other routine activities, such as running a business (Arcidiacono and Pontecorvo,

Why are so many high school students dropping out before graduation Essay - 1

Why are so many high school students dropping out before graduation - Essay Example The organization aims at encouraging teenagers to explore their potential, through weekly national campaigns, to bring about social change (â€Å"11 Facts About Dropping Out†). In this competitive age spurred by globalization, there is a need to remain relevant. This implies that countries need to ensure they produce competent and productive workers for economic development thus moderated costs of health care and other social services (Monrad). According to Rumberger and Lim, causes of high school dropouts are categorized into individual and institutional perspectives; therefore, the student’s mindset and conduct are among what individual perspective highlights. These factors relate to the individual, and others include school performance, disengagement, and recurrent residential and school mobility. Dropping out of school is viewed as a process instigated by detachment from school. This implies that the student slowly gets swayed away from the idea of school because of reasons such as undertaking adult duties that consist of taking care of siblings, having to get a job that involves long hours and becoming a parent early. The background of the student is the core foundation of the risk factors identified in the institutional perspectives; moreover, background refers to the environment surrounding a student, and it comprises socioeconomic status, dependable figures in his/her life that is single or step parent and the situation at school. The nature of family a student is raised in is quite crucial and entails the structure i.e. who the breadwinner is practices i.e. values and norms, and resources (Rumberger and Lim). The situation at school entails the behavior and attitudes of teachers i.e. do they interact well with the students, nature of administration i.e. rules and regulations, school structure and resources available to students. Rules and regulations that bring about dropouts include Grade Point Average (GPA) minimums, zero-tolerance

The American Dream in Fitzgeralds The Great Gatsby Essay -- Great Gat

The American Dream in Fitzgerald's The Great Gatsby The 1920's were a time of parties, drinking and having nothing but fun. Many aspired to be rich and prosperous and longed to be a part of the upper class. Although this was the dream for many Americans of this time, it seemed almost impossible to become a part of this social class unless born into it. Even those who worked hard to become successful and support themselves and their families were not accepted into this elite group of men and women, despite the fact that they too most likely had everything. This was a running theme of this decade and only a few people knew how impossible this dream was. Although some could accomplish rising to the top, they still could not achieve true happiness. F. Scott Fitzgerald was one of these wise people and in The Great Gatsby he satirizes the American Dream by creating characters from new money, old money and the working class, who all fail miserably in achieving life, liberty and the pursuit of happiness. The new money of the New York area mostly settled in West Egg, Long Island. This is where Nick Carraway, the narrator of the story, and Jay Gatsby live. Gatsby is a self-made man who "sprang from his Platonic conception of himself" (95). Nick describes him as a man invented like that which a "seventeen-year-old boy would be likely to invent, and to this conception he was faithful to the end" (95). This idea of a self-made man was very popular in this era. Many people, especially from the lower social classes, wanted more than anything to become rich and part of the upper society. In Gatsby's case, his motivation is Daisy, a girl from Louisville with whom he fell in love. When Gatsby realized that he wasn't good enough for her because s... ...ly belongs. She can never truly leave this place and what's even more ironic, she is killed by what she craves acceptance from and longs to be apart of, the aristocracy. Society during the 1920's was masked by drinking, parties and extravagant wastefulness of money, but underneath there was misery throughout all the classes. Despite the variety of income, inheritance and economics, "there was no difference between men, in intelligence or race, so profound as the difference between the sick and the well" and many men of this time were sick with depression (118). Fitzgerald makes it seem as though it was practically impossible to be happy during these times as no one could get what he or she really wanted. He describes this era in a cynical way but is historically accurate, and effectively depicts the misery of the decade and the failure to achieve the American Dream.

Operating System Differences

UNIX/Linux, Mac, Microsoft Windows Operating System Differences University of Phoenix Abstract This paper will elaborate on the major differences of the main Operating Systems (OS), which are UNIX/Linux, Mac ®, Microsoft ® Windows ®. The areas of discussion for this paper will be on Memory Management, Process Management, File Management, and Security for each operating system. Operating Systems (OS) for a computer is the main processing software program used to allow the computer processor to communicate with the software and hardware I/O devices.Computers as SUN, SUSE use UNIX/Linux operating system, Mac ® (Macintosh) computer uses Apple operating system, and Personal Computers (PC) and most business computers use Windows ® Microsoft ® operating systems. Operating System Computers as SUN, SUSE use UNIX/Linux operating system, Mac ® (Macintosh) computer uses Apple operating system, and Personal Computers (PC) and most business computers use Windows ® Microsoft ® ope rating systems. Each operating system is a multi-user system, multiprocessing, multitasking, and multithreading.An operating system capable of allowing multiple software processes to run at the same time is a multiprocessing and multitasking computer. Operating systems that allow different parts of a software program to run concurrently are considered multithreading. Computer processing uses memory for instructions and subroutines. The use of memory and managing is not simply just reading and writing to the computer. Each computer memory in the system uses it differently. Memory Management is a vital part of the processing of data. Virtual, cache, processor, data, direct access, random ccess, single in-line memory (SIMM) are types of memory used in a computer system. Processor speed is dependent on memory management, which allows the use and operation of the computers. Requirements for memory management are; Relocation, Protection, Sharing, Logical organization, and Physical organiz ation. Each of these mechanisms of memory assists the processing of data between the processor, I/O, Direct Access Memory (DMA) and software packages (Stallings, 2012). Memory management of UNIX/Linux, Mac, and Microsoft Windows Operating Systems (OS) are very similar and different in execution of memory management.The operating structure of UNIX computers is on an end terminal type configuration using their memory for servers, main-frame, engineering computers, workstations, and terminal to terminal use (Hass, 2012). Memories for these are large and fast operating. The UNIX computers use three different types of memory uses. The three named memories for a UNIX computer are Kernel, Cache, and virtual. Kernal memory is the OS’s own (semi) private memory (â€Å"Data Expedition†, 2012). This is always in Main memory. Cache memory’s main function is to hold the File System and other I/O operations.Virtual memory is an addressable memory space for processes to run on the computer. Virtual memory is divided into pages. Windows computers are also based on personal computer and server environments. Memory is large, fast, and used for software packages. Memory management in Microsoft Windows operating systems has evolved into a rich and sophisticated architecture. Capable of scaling from the tiny embedded platforms (where Windows executes from ROM) all the way up to the multi-terabyte NUMA configurations, taking full advantage of all capabilities of existing and future hardware designs (Solomon&Russinovich, 2010).Windows memory is more versatile in use than UNIX and Mac. The modern day personal home computer has Windows OS systems on them. Memory is used based on the operator use and software packages installed onto them. Memory management is different in each application for the different Operating Systems because of the way in which the memory is used. UNIX is more a business server use, needing more memory, and larger data transferring. Mac is a personal computer usage environment not needing as much memory for operating system, but for the software execution and data storage.Windows is also a personal computer environment with a server type environment growing in use. This memory management is both needing large sections of memory for data and operating systems transferring. Along with the processor speed, memory management is one of the most important parts of computer operation. The operating systems also rely on process management. Computers today have developed from running single program capability and running run one program at a time to having the ability to run multiple programs at the same time.They are also able to use multiple threads to provide more than one task to be run at the same time. Processes were created to help manage the execution of the programs. A process is defined as a unit of work in a modern time-sharing system during the execution of a program. There are five states that a process may be in n ew, running, waiting, ready, and terminated. Only one process can be running on a processor and the other processes are in a ready and waiting state. Operating systems use processes to execute the system code, which executes and runs the main programs to process and operate the computer.Operating systems may use the state of a process in different ways. A process control block represents a process in the operating system and contains the process state, program counter, CPU registers, CPU scheduling information, memory-management information, accounting information, and the I/O status information. To maximize the CPU processes need to be running at all times. As a process enters the system, they are placed in a job queue. A process scheduler is used to select the next available process for program execution. Process can be executed concurrently in most operating systems.Because all operating systems use processes to execute programs, This paper will compare and contrast some of the m ain systems like UNIX, Windows, and Mac. A UNIX operating system creates a process through a fork() system call and uses an identify processes by a unique identifier typically an integer number. The new process will contain a copy of the address of the original process known as the child. The child inherits the privileges and scheduling attributes from the parent. The parent could communicate easily to the child processes. The return code for the fork() call is zero for the child process and non- zero for the parent processes.To begin the execution of the process, the exec() after the fork() system call. The process memory space will be replaced with a new program. This allows two processes the ability to communicate and go their separate ways. A parent process will issue a wait() command whereas the child process is running so that it is completely removed from the active queue. Once the child process is terminated the parent will begin processing. Windows operating system is simil ar but offers some differences to process management than the UNIX operating system. The Win32 API uses the CreateProcess() function to create new processes.A specific program is loaded into the address space of a child process to create a new process. The CreateProcess() request expects at least 10 parameters. The first two parameters that pass through the command are START UPINFO and PROCESS_INFORMATION. The STARTUPINFO advises the new process what the window size and the appearance and handles to the I/O files. PROCESS_INFORMATION contains a handle and the identifiers for the new process and thread. A default parameter is used for the child process and the thread handles the specifying of no creation flags.The parent process waits for the child to process by using the waitfor singleobject() command and will be processed after the child has been terminated. The Mac operating system uses a process manager to schedule process. The number of processes are limited to the amount of mem ory available. The manager will maintain the information about the process. Process serial number identifies each process. The process serial number identifies a particular instance of an application. The foreground process has priority to access the CPU because the process is to allow only one foreground process at a time.A Multiple accesses process can be in the background. The process manager will automatically terminate a process when it exits its main routine or encounters a fatal error condition. The process manager will remove the process from the list of open processes and release memory occupied the application. Management of the processes is important to the operating system, but is also important on how files are managed. File management is primarily handled by the operating system software installed on a computer. Files are a sequence of logical records that are abstract and implemented by the OS.The user is primarily exposed to the file system portion of the operating s ystem making it even more important to have a user-friendly approach to the management of files. â€Å"A file system is a part of the operating system that determines how files are named, stored, and organized on a volume. A file system manages files and folders, and the information needed to locate and access these items by local and remote users (â€Å"What Is NTFS? † Local File Systems†,  2012). Systems for managing files provide users and applications with services like file access, directory maintenance, and access control or security.Windows NTFS, or New Technology File System, file system is intended to handle high-end applications like client/server applications, engineering, and scientific systems, and network applications for large companies and schools. One of the key differences in the Windows file system from other file systems is that it treats each file as two separate streams of bits within the same file. Key features offered by NTFS are recoverabilit y, security, larger files, and disks, journaling, compression, and encryption, and hard/symbolic links. Files are generally stored as clusters, which are one or more sectors side-by-side on the disk, or as a volume.NTFS does not recognize sectors, which are the smallest physical storage unit on the disk. Each volume consist’s of a partition boot sector, master file table, system files, and a file section. The master file table contains information about all of the files and directories on the volume. It is a table of 1,024-byte rows, or records with each row describing a file in the volume. A file can take up more allocated space, but tracked by pointers that point to additional clusters within the volume. Recoverability is not extremely robust but the NTFS does provide recoverability for directory/file structure if a crash occurs.Full recovery would require far more resources if it were implemented. Linux/UNIX supports a broad variety of file systems that map back into the u nderlying system it uses to support them. All UNIX file systems maintain a tree structure that runs under a root directory. Inodes are control structures that contain information pertaining to a file. An inode stores information like control information, size of the file, th etime the file was created, and any other information specified by the particular inode structure implemented. There are a various different file types utilized in the UNIX file system.Included are regular files, which encompass all software or data, and directories which contain files and other directories with at least a name and identification number for each file. Symbolic links are essentially an alias for another filename or directory, and IPC end points that communicate from one process to another process running on the same computer. Special files allow access to external devices, and physical devices. File access is controlled by a set of 12 protection bits comprised of nine bits of permissions, and thr ee bits that define special behavior.When files are accessed their inode is called into the main memory and stored. In UNIX all file allocation is dynamic, or on an ass needed basis. An indexed method is utilized to keep track of files and their locations on the Disk. Inodes contain both direct and indirect pointers to store index information for the file they are attached to. Macintosh systems utilize the hierarchical file system approach, but have updated the system to accommodate more modern utilization. HFS plus allows for smaller file sizes and more efficient utilization of larger storage spaces.It offers 32 bits of block allocation allowing for more files to be stored, and for the space on the hard disk to be utilized more efficiently. A Unicode file length of 255 will allow for more specific naming of files and easier differentiation between them. Dynamic inode length allows for larger branching in the file tree and less wasted space. The way files are stored is similar to th at of NTFS, but varies slightly in the way the volumes are broken down. The volume header is 1024 bytes in length and contains information about the contents.A catalog file contains information about the hierarchy of the files and folders within the volume, and an extents overflow file handles information pertaining to files with more than eight fork extensions. Attributes files are not fully explained but are a B-tree file that will be implemented in later named forks. Allocation files are bitmaps utilized to determine if there is a file allocated to an allocation block. Startup files are special files that hold information utilized when booting a system without a built in ROM. All operating systems have security issues and need good security protection of the operating system.Operating system security (OS security) is the process of ensuring OS integrity, confidentiality, and availability. OS security refers to specified steps or measures used to protect the OS from threats, virus es, worms, malware, or remote hacker intrusions. OS security encompasses all preventive-control techniques, which safeguard any computer assets capable of being stolen, edited, or deleted if OS security is compromised. (Stuart Ellis) As memory management, process management, and file management all are part of the operating systems vital elements, security is important, and even more important.Having unwarranted and unwanted access to files, data from outside source can be damaging and detrimental to the organization. The Unix/Linux systems have many security features that help in securing the system. UNIX has User Accounts protection, Password, file permissions, data verification, encryption, system firewalls, and application isolation. Each of the following security features has unique security for the Unix/Linux operating system (Sans. org). A widely used UNIX password security technique is the use of hashed passwords and a salt value (Operating systems, 2012).This type of passwo rd security is used on a UNIX-based system. When a password input into the system, it is combined with a fixed length word to complete the pass word. This added word is computer generated and is associated with the time of input. For the Apple/Mac user the Apple OS/X operating system is and has been very reliable and not prone to the virus attacks as other operating systems. For the general Macintosh user, the chances of getting hacked are low, especially if that user does not frequent any online chat facilities or make any on-line purchases; things of that nature.Apple/Mac computers have software package called, â€Å"SecureMac† which is a virus protection software only for Apple/Mac computers. Microsoft Windows has been most of the target for security issues and breeches in security. Virus’s, malware, spyware have all been problems with accessing Windows-based operating systems. Security for these is ongoing and because of the changing threats from viruses. Windows s ecurity has access control; password, file protection, and all can be protected by using the windows configuration files on the operating systems.Conclusion for this paper shows that each Operating System has memory management, processing management, files management, and security for the system to operate. The Operating Systems of UNIX/Linux, Apple/Mac and Microsoft Windows each have operating systems with these features. Each operating system is different but operate in the same manner for the computer system to work. The memory of each operating system is the same as it needs the memory to cache, save, and execute programs within the systems.File processing for each system also is similar but uses other software packages to process the files and deposit the data and execution files for operation. Process management is different because of its dependency on the executable programs in each operating system type. Security for each system is different as the way it is executed in the operating system. Security does the same purpose on each system, it provides security to not allow unauthorized access, system protection, and prevents data loss. The operating system is the main executable program that operates the computer, without it will not operate.As there are different operating systems, they are all making each computer sytem operate to the best way for users. References Haas, J. (2012). WHY UNIX. Retrieved from http:/Linux. about. com/cs/Unix101/a/Whyunix. html Data Expedition. (2012). Retrieved from http://tips. dataexpedition. com/memory/html Inside Windows 2000 by David A. Solomon & Mark E. Russinovich (2012). Operating Concepts (8th ed. ). New York, New York: John Wiley and Sons. (2012) Operating Systems(7th ed. ). New York, New York: Pearson Education Inc. What is NTFS? Local File Systems. (2012). Retrieved from http://technet. icrosoft. com/en-us/library/cc778410(v=ws. 10). aspx Stallings, W. (2012). Operating systems: Internals and design principles (7th ed. ). Boston, MA: Prentice Hall. MAC OS X File Systems. (1994-2010). Retrieved from http://osxbook. com/book/bonus/ancient/whatismacosx/arch_fs. html Technical Note TN1150. (2007). Retrieved from http://dubeiko. com/development/FileSystems/HFSPLUS/tn1150. html#HFSPlusBasics http://www. washington. edu/lst/help/computing_fundamentals/computermgmt/secure_winxp Operating Systems. (2008). Retrieved from http://www. mywikibiz. com/Operating_system? amp;lang=en_us&output=json&session-id=e48fac3a399120f77fb76caecd40b9b1 Janssen, C. (ND). Operating Systems Security. Retrieved from http://www. techopedia. com/definition/24774/operating-system-security-os-security? &lang=en_us&output=json&session-id=e48fac3a399120f77fb76caecd40b9b1 Introduction to Processes and Task. (ND). Retrieved from http://3 [email  protected] com http://www. stuartellis. eu/articles/unix-security-features/ http://www. sans. org/course/securing-linux-unix http://its. virginia. edu/unixsys/sec/ Memory Management. (ND). Retrieved from http://www. s. uah. edu/~weisskop/Notes490/mych7_mm1. ppt? &lang=en_us&output=json&session-id=e48fac3a399120f77fb76caecd40b9b1 Windows Memory Management. (nd). Retrieved from http://wiki. answers. com/Q/Difference_between_MS-DOS_and_Window_XP_Memory_Management? &lang=en_us&output=json&session-id=5eb449a7f1ebcb74325b62cb62158562 How NFTS Works. (2003). Retrieved from http://www. keppanet. netfirms. com Mac OS X security guide. (nd). Retrieved from http://www. securemac. com/macosxsecurity. php? &lang=en_us&output=json&session-id=de09de61be8aec54504d05a42635bfc1

IA OB - 1459 Words

Name: Ä Ã¡ º ·ng Thá »â€¹ Minh Huá »â€¡ Roll number: SB01003 Class: SB705 Individual assignment Topic 1:. Identify and evaluate your personalities by using the Big Five Model (use a free online website). Write a paper providing your thoughts on the results and explain how the results can help you in personal and professional development. I/ Introduction 1. Why do I choose this topic? The reason why I choose this topic is I am curious about how Big Five evaluates people’s personalities, (particularly, my personalities) as well as how it relates to job. 2. The objectives of my paper In this assignment, I try evaluating my personalities using Big Five, discovering its relation to my job and finding direction to develop my†¦show more content†¦I should work harder if I want to have much money when I am old. Remarkably, I am introvert. I own poor interpersonal skills, be invisible in the crowd, go with negative emotions. Thus, my work performance is low, I have very little promotion chances, be hard to be satisfied with my job, there is no chances for me to be leader. I am fairly agreeable, easy to work with others, less likely to engage in organizational deviance but poor negotiator. Good performance of working in groups and the ability to avoid trouble in workplace are results of this. However, I shouldn’t get my foot on negotiating field. I often have less negative thinking and fewer negative emotions, am less hyper-vigilant. I can be happier, more satisfied with my job, bare stress fairly. My colleagues will feel Ok when working with me, my work isn’t affected by negative emotions. 3. My thoughts on the results When I got the results, there are many conflicts appearing to my head. The first, looking at the scores, I am very surprised that all scores fluctuate around average level. My highest score, openness to experience, just reaches to 3.3 on total 5. It seems that I tend to keep everything at balance. The second, there are disagreements between scores. For instance, the results of openness to experience and shows me a little potential to be a leader. But the result of conscientiousness and extraversion claim that I have noShow MoreRelatedOperating Lease And Finance Lease1307 Words   |  6 Pagesfrom the leasing standard. After find out the problem and why it occurred, I will discuss how this issue could be solved and try to find out the solution through the International Accounting Standards Board (IASB). What is the problem? In 2005, IAS 17 was adopted in Australia by Australian Accounting Standard Board (AASB) as AASB 117 (AASB, 2004). There are two types of leases in AASB 117, finance lease and operating lease. Based on the Generally Accepted Accounting Principles (GAAP), it recognizedRead MoreNext Day Air Case Essay1065 Words   |  5 Pagesta com p res s ion in in crea s in g tra n s m is s ion ra tes . 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Armstrong, Date 2/7/07, Available from Harvard Business School Press, Product number A191-PDF-ENG: available at: http://harvardbusiness.org/ Then type IAS 39 Carve-Out: How the European Union Hedged Its Exposure to the International Standard on DerivativesRead MoreOxford Plastics Company11575 Words   |  47 PagesCost structure and sticky costs, Working Paper (The University of Iowa, Iowa City, IA). Balakrishnan, R., M. J. Petersen, and N. S. Soderstrom, 2004, Does capacity utilization affect the â€Å"stickiness† of cost?, Journal of Accounting, Auditing and Finance 19(3), 283-299. Balakrishnan, R. and N. S. Soderstrom, 2008, Cross-sectional variation in cost stickiness reaction, Working Paper (The University of Iowa, Iowa City, IA). Banker, R. D., S. Basu, D. Byzalov, and Y. J. Chen, 2012b, Asymmetric timelinessRead MoreHba Class of 20143348 Words   |  14 Pagesormulate new friendships. It is a great o ppor tunity to embody the Ivey m otto: â€Å" Work hard , Play hard†. E ZONE eZone is the website where you can find everything Ivey related. Your class schedule, assignments, classmate/ faculty directory, j ob postings, training sessions, alumni database, room bookings a nd everything else you need to get through your next two years c an be found here. R E C R U IT I N G In January, many reputable companies will come to Ivey in the h opes of recruitingRead MoreSpice Chart Tang vs. Song26043 Words   |  105 Pagesà ·Ã‚ ªÃ‚ ®#Æ’wr[)- ®Ã‚ ¤Z ¹Ãƒâ€¢Aà «Ã‚ ¿Ãƒâ‚¬Ã¢â‚¬ ¦d ®Ãƒ ¶bà ²#à »Ãƒâ€¡Ã¢â‚¬Ëœx : ¼BÃÆ'+gà ·gQà Ã‚ ¬[à µÃ‚ ½Ãƒ ¿Ãƒ .Ã… ¾Ãƒ £ÃƒËœiÆR!~ ¤^v* ¯Ã¢â‚¬ ¹G+Yà ¢I3Oà ¬Ãƒ Ã¢â‚¬Å¾Ã¢â‚¬Å¾Ãƒ ±cÀ ¶Ãƒ Ã‚ ªÃƒÅ' ³ p ¾Ã‚ «R  1ià ¢Ãƒâ€™Ãƒ  Ãƒâ€ÃƒÅ'Æ’%â€Å"X2 Ã‚ ¥w†°x à ,â„ ¢Ã¢â‚¬ ¢%#Ãâ€"ÀÈ ¹Ãƒ ­Ãƒâ€¹Ã…’Å’Å ¸ÃƒÅ¡Ã‚ Pà ­Ãƒâ€"à Ã‚ ¯#à £]R §(Ç ¡L §gt;pÄk  U†¹} â‚ ¬Ã¢â‚¬ ºÃ¢â‚¬ ºÃƒË†Ãƒ Q,X ¤Ãƒ Ã‹â€ Ã…’G,Â{ih/s†ºÃ‚ °Ã…’à §Ãƒ ºÃ… ½oIs’ÄV ªÃ… ¾Ãƒ ªÃ‚ ª. «`Wà £Sà Ãƒâ€ºÃƒË†h{†°Ãƒ ³Ãƒ £Ãƒ ·v % ¬~†¹ xN†¡Ã¢â‚¬ËœÃ‚ ·Ã‚ Ãƒ ¤e†°Ãƒ °Ã¢â‚¬Å¡xà »Ãƒ ¦Ãƒ §v ¼Ã‚ º)M ¸(~À—â€Å"ƒÉÙà ¾, µV9Bà ³Ã†â€™Ãƒ ±Ãƒ ¤Ãƒâ€¢Ãƒâ€ Ãƒâ€žÃƒÅ¡(Sà «Ãƒ ¼Ãƒ ©Ãƒâ€¹(ÓVhÊà ®]\ÃÆ'R ´Ãƒ ®Ãƒ ¬Ã‚ ´Ã‚ ¼`à ®Ã¢â€ž ¢Nà ´Ãƒâ‚¬nkÑ Ã‚ ¤Ãƒ Ãƒ £Ã¢â‚¬ ¦Ãƒ ­Ãƒ ·Ã¢â‚¬â€Ã‚ ¸*(v °Ã‚ ¸Ã¢â‚¬â€œÃƒ ;à ¶Ãƒ £Ã¢â‚¬ËœÃƒ ½$à ¼Ãƒâ€¢Ã… ½ÃƒËœt-à ¾IYÓ P ¹rG ÃÅ"à ¼Ãƒâ€šÃ‚ ©Ã¢â‚¬ ¹Ãƒâ€¦Ã‚ ¿Ãƒ ¶Ã†â€™aIP Ã‚ ¶Jà ¸Ãƒ ¥Ã¢â‚¬â€œÃ‚ ³Ã… ½Ãƒ ¬Ã‚ ¸D?H†°Ãƒ ¢Jvà º.à ´ÃƒË†Ãƒâ€˜Vj *‚à ºÃ¢â‚¬ ¹Ã‚ ¾Ã‚ °4Ã… ’à ¾xB/t†Ã‚ ¦Ã‹Å"k ¼Ã¢â‚¬â„¢Ãƒ ¦Ãƒ ¹n9~gt; Ãƒ Ãƒ ³z^†¡Ãƒ ±Ãƒâ€ Ã¢â‚¬ ¡hÚà º2];à  w†¡ÃƒËœXafÃŽbVÃ…  Ã‹â€ Ã†â€™Ãƒâ€™Ã¢â‚¬Å¡Ã‚ ºx†ºqgt; Ã‚ ¥Ã¢â‚¬Ëœ0à ¤gt; º3Ä„lt;ÚÃÅ"à ­Ã‚ Ã‚ ¨R†¢: «Ã… ¸Ã¢â‚¬â€œ*Âà ° zà hDĠºÃ‚ °KÄn{ØÒOà ´Ãƒ °Ãƒ m ¸-~tià I‘Oà ¦Ã‚ °Ãƒ ²Yà °Ã‚ ¶19qÉB 7{Ã… ¸Ãƒ ±h8à ¸amp; µ=à Ãƒ ·Ãƒ ´Ãƒ Ã… ½Ã¢â‚¬ ¹Ãƒ ¯C‚Å ¸Ãƒ °Ã‚ ¿-É endstreamendobj62Read MoreMarket Reaction to the Adoption of Ifrs in Europe16957 Words   |  68 Pagesenforcement of IFRS in those countries. Finally, we ï ¬ nd a positive reaction to IFRS adoption events for ï ¬ rms with high-quality pre-adoption information, consistent with investors expecting net convergence beneï ¬ ts from IFRS adoption. Keywords: IFRS; IAS 39; convergence; Europe. Data Availability: All data are publicly available from sources indicated in the text. JEL Classiï ¬ cations: M41, G15, G38. We thank Robert Bushman, Craig Chapman, Tony Cope, Gilbert Gelard, Ian Gow, Bob Holthausen, Ole-KristianRead MoreDoes Fair Value Accounting for Non-Financial Assets17711 Words   |  71 Pagesapplied consistently going forward (analogous to, e.g., revenue recognition or inventory valuation methods).5 A company that chooses to use fair value must revalue assets every time the book value is materially different from the market value (IAS 16 and IAS 40). A company that chooses historical cost cannot perform upward revaluations in the future. A switch between historical cost and fair value is considered a voluntary change in accounting principles and needs to be justified to auditors, lendersRead MoreFair Value or Cost Mode Drivers of Choice for Ias 4015030 Words   |  61 PagesEuropean Accounting Review Vol. 19, No. 3, 461– 493, 2010 Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry A. QUAGLIâˆâ€" and F. AVALLONEâˆâ€"âˆâ€" âˆâ€" Department of Accounting and Business Studies (DITEA), University of Genova, Genova, Italy and âˆâ€" âˆâ€" Department of Computer and Management Science (DISA), University of Trento, Trento, Italy (Received September 2008; accepted February 2010) ABSTRACT The IFRS mandatory adoption in European countries is an excellentRead MoreUsing Stata for Principles of Econometrics73612 Words   |  295 Pageseach time a data file is opened, or when you begin a new problem. First, enter into the Command window describe This produces a summary of the variables in the data file, information about them, and their labels. Contains data from cps_small.dta obs: 1,000 vars: 9 size: 40,000 (99.6% of memory free) variable name wage educ exper female black white midwest south west storage display type format float float float float float float · float float float %9.0g %9.0g %9.0g %9.0g %9.0g %9.0g %9.0g %9.0g

Factors Essay - 3186 Words

Factors The determination of a certain learning style can be attributed to several factors. According to Rita Dunn and Shirley A. Griggs’ book entitled Learning Styles: Quiet Revolution in American Secondary Schools, a learning style can be described as, â€Å"a biologically and developmentally imposed set of characteristics that make the same teaching method wonderful for some and terrible for others (Dunn, 1988, p.3).† Learning styles are attributed to what senses people employ to remember information more efficiently. For example, some people use hearing, others use sight, and others may use touch. A person’s particular style of learning can also come from motivation, which can factor into individual students’ success in school.†¦show more content†¦They also prefer to do group work where they can interact with other students instead of working alone. In terms of problem solving, these students prefer to solve things by doing trial and error (Feld er, 2004). On the other hand, reflective learners learn in an opposite manner. They prefer to think about things quietly and to do so alone instead of in a group. Their method of problem solving is to process the information then come up with a plan of action (Felder, 2004). The key to accommodating these very different styles of learning is to vary methods of instruction. For example, for the active learners in a classroom the teacher could make some projects group projects, engage in class discussions, do some â€Å"think, pair, share,† or arrange group study sessions. For reflective learners the instructor can arrange for some class time to work on assignments alone, give the option to do a group project alone, and have review sessions of class material. Sensing and Intuitive Learners Another group of learning styles is sensing and intuitive learners. Sensing learners like to discuss things on a factual basis, are more practical, and are good at hands-on work. One important thing about sensing learners is that they understand things better when they relate to the real world. Contrastingly, intuitive learners like to discover things on their own instead of learning about facts. They dislike repetition, work faster thanShow MoreRelatedThe Extraction Of Factors And Factors941 Words   |  4 PagesThe extraction of factors helps to determine the loading of factors. The factor loading matrix is shown below and is estimated with two common factors. The first column of the matrix depicts the first unrotated factor and it can be analysed that the first factor puts maximum and approximately equal weights to the first, second and fifth variable. And, it puts the minimum weight to the third variable, electricity. On the other hand, the second unrotated factor places the least weights to the firstRead MoreFactors Influencing The Factor Analysis2512 Words   |  11 PagesFactor analysis According to Maria Eva, the factor analysis is a technique in the statistics to observe variability in the correlated variables in terms of lowers number of unobserved variables, which is necessary for factorization (Maria Eva, 2012). Dehak, Kenn, Dehak, Dumouchel, Ouellet, further stated that, the factor analysis is useful technique to investigate the relationship between the variables in complex concepts and the main purpose of the factor analysis is to reduce the number ofRead MoreFactor Analysis3862 Words   |  16 PagesFactor Analysis Introduction Basic Concept of Factor Analysis Factor analysis is a statistical approach to reduce a large set of variables that are mostly correlated to each other to a small set of variables or factors. It is also used to explain the variables in the common underlying factors. 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Factors of Production are an economic term to describe the inputs that are used in the production of goods or services in the attempt to make an economic profit. The factors of production include land, labor, capital and entrepreneurship. The capital is all of the tools and machinery used to produce a good or service. Land represents all natural resourcesRead MoreFactors That Affect The Total Variance950 Words   |  4 PagesThe goal is to find the factor that captures most of the variance. Based on this, the factors with the least amount of variance are discarded. The way the total variance is calculated is through dividing the magnitude of Eigenvalue for a certain factor by the sum of Eigenvalues. This is useful to narrow down the number of variable (which are causes of delay in construction) for the analysis. The results of calculating the Eigenvalue for each component is shown in Figure 1. This resulting plot isRead MoreEvaluation Of Exploratory Factor Analysis Essay1240 Words   |  5 Pages4.3 Factor Analysis Exploratory factor analyses using Varimax rotation were conducted on each of the multiple-item scales, including the exogenous constructs ( information quality, entertainment, interactivity and vividness) and endogenous constructs (cognitive engagement, affective engagement, behavioral engagement and the outcomes of this engagement-loyalty and e-WOM) as a way to refine the measures in the study. Exploratory factor analysis was conducted prior to testing the full model to identifyRead MoreHuman Factors That Caused Accidents Essay1295 Words   |  6 PagesHuman factors are a major component of the causes of accidents in the workplace.It is currently recognised that human and organisational factors are the cause of accidents. It is also noted that construction companies account for fatal accidents in Uk. It is necessary to have an understanding of the role of human factors in accidents, models of accident causation places superficial emphasis on human factors and human factors were de picted as a linked to error occurring in the immediate sequenceRead MoreFactors That Affect Partial Measurement893 Words   |  4 PagesDespite the number of studies that have been dedicated to investigating the factors that affect partial measurement invariance (Kaplan George, 1995); there continues to be uncertainty in the proportion of noninvariant items permitted on a scale that will lead to valid statistical conclusions (Donahue, 2006). The number of items ranges from as little as one invariant item (Byrne, Shavelson, Muthen, 1989; Steenkamp Baumgartner, 1998) to one-half of the items (Reise, Widaman Pugh, 1993;) toRead MoreExternal Factors And Their Effects On Organisations Essay1447 Words   |  6 PagesBusinesses need to focus on external factors, as they are uncontrollable and impact each firm in an unexpected way. External Factors can affect the ability of a business or venture to accomplish its key objectives and destinations. These outside components may incorporat e; Competition, social, legal, and technological changes, economic and political environment. This research paper will investigate external factors and their effects on organisations. The examination of the topic will be based upon