Black Holes (Astronomy) Term Paper Example | Topics and Well Written Essays - 1000 words

Black Holes (Astronomy) - Term Paper Example This means that the general perception that if the sun runs out of its nuclear fuel and is turned into a black hole it will suck the Earth into it, is wrong (Novikov). A region of influence surrounds a black hole from where any mass or light cannot escape. At the boundary of this region light starts leaving the black hole thus the escape velocity from the gravitational field of the black hole at this point becomes equal to the speed of light. The set of such points surrounding the black hole where the escape velocity becomes equal to the speed of light forms a curved boundary which is known as event horizon. The calculation of the distance of event horizon from the centre of a black hole is a simple process if the black hole is uncharged and stationary, however in case of a charged and rotating black hole; the calculations involve very complex equations of particle physics. For a simple non-rotating and uncharged black hole, the radius of the event horizon is found to be directly proportional to the mass of the black hole and inversely proportional to the square of the speed of light. The effective mass of a black hole is the entire mass contained inside the boundaries of event horizon (Raine and Thomas). Black holes are of various different types the most common of which is stellar mass black holes which have masses up to 10 to 15 times of the mass of sun. The stellar mass black holes are formed when a star runs out of its nuclear fuel. A huge supernova explosion supersedes the formation of a black hole. The explosion results in the formation of a black core at the place where the parent star of the black hole existed. The boundary of the mass of the star only defines the core of black hole and after the formation of the black hole its influence extends up to the event horizon. Some of the black holes are present in the core of the galaxies and are of gigantic sizes ranging from

A sense of self-direction Essay Example for Free

A sense of self-direction Essay There may be personal information that you want considered as part of your admissions application. Write an essay describing that information. You might include exceptional hardships, challenges, or opportunities that have shaped or impacted your abilities.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Discipline is one of the issues being faced by most teenagers anywhere in the world. A lot of these people find it hard to inculcate in themselves the self-control and self-responsibility they ought to have. A sense of self-direction is one of the many ways that teenagers can employ to have that bite of discipline in their systems.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I am a seventeen year old and a non-religious middle class man. Unlike many other men of my age, I am proud to say that I am well-disciplined. And I owe much of this to sports. Sports actually helped me and still continue to help me become a disciplined man, especially when I stepped into high school. A lot of my wonderful memories and lessons in life are attributable to my experiences as a person inclined in many sports. For four years now, I am part of the tennis varsity team of my school, of which I was given the honor to rank third in state in my small league. That was one of the best days I ever had in my sports life. Days of training and practice were all paid off after receiving such recognition. This award does not stop me from training and practicing more as days pass by. Instead, this achievement inspires me to do a lot better than I did so I can be the best tennis player I can be. It inspires me to do more so that I can be able to become more of a tennis player†¦more of a person. With my inclination in sports, I learn to be focused on things that really matter. I do not waste my time to non-productive activities, thus I become productive as a person. With sports, I learn how to be a team player, which would really help me a lot by the time I have my own career in whatever field I choose. I know and I believe that learning how to be in a team, may it be as a leader or just an ordinary member, will surely get things done with ease and victory. Tennis games and practices are training grounds for me not just to become the best tennis player but more to become the best person that I can be.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Aside from tennis, I also am interested to other sports like basketball and soccer. I play for these sports during my sophomore and junior years. I enjoyed every single day I spent for practices. I find a different sense of fulfillment whenever I play sports. It makes me happy to be with my teammates and play not just the games on court but also the game of life. Sports have become special parts of me because through them, I feel and believe that I became a much better person than I ever was before.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Surely sports leave a big impact to my life. I would not have learned become a disciplined, mature, responsible, and productive person if not for it. I would never have developed my interpersonal and social skills if I was not part of a team. I would never have been the person I am now if I become attached to other activities aside from sports.

one day :: essays research papers

The Hunt of a Lifetime   Ã‚  Ã‚  Ã‚  Ã‚  It was the day after Christmas and I was practicing with the goose call I’d opened the morning before. The phone rang and I yelled, â€Å"I got it,† to my mom as I ran to pick it up. â€Å"Hello;† I answered secretly wishing that it was a girl from school. My butterflies settled as the reply I got was â€Å"sup dude,† It was my friend Jon, he wanted to know if I could come over and shoot his new .22. I went and asked my mom if I could. She agreed to give me a ride as long as I picked up all the wrapping paper that was left scattered from the morning before. It was the fastest I’d ever moved as I ran about picking up every scrap of paper that I could find. Mom finally approved my clean up job, and we were off to Jon’s.   Ã‚  Ã‚  Ã‚  Ã‚  As we pulled into his driveway Jon ran out to meet us, .22 in hand, he was ready to shoot. I hopped out and thanked my mom for the ride. We decide that our best chance of finding something to kill would be at Jon’s family farm. Jon went in to get some bullets and before long we were headed across the neighbor’s field on Jon’s four wheeler. We got to the farm and parked the four wheeler by the shop. There was a twisting gravel road that led to the creek and fields below. We began walking down the road and as we rounded the last corner I grabbed Jon by the shirt and pulled him back. â€Å"Geese,† I whispered into his ear. He nodded in understanding, and we both slowly poked our heads around the corner. We looked at each other and turned silently, heading back to the shop. We immediately found Ken, Jon’s dad and told him what we had seen. We asked if he would take us hunting the next morning. He thought about it for a bit, but decid ed he needed to work. We called my dad, hoping that he didn’t need to work. He told us that he needed to work too. Jon and I sat down on a bench in the shop, bummed out that we weren’t going to get to go hunting. After a while Ken was walking by and turned, saying, â€Å"hey you guys are responsible enough, why don’t you go hunting by yourselves.

Nature And Purpose Of The Conceptual Framework Accounting Essay

IntroductionThe accounting conceptual model has been criticized for non supplying an equal footing for standard scene. This insufficiency is evidenced through the FASB ‘s criterions going more and more rule-based. Nevertheless, no empirical grounds has been gathered to back up the unfavorable judgments of the conceptual model. We analyzed the five qualitative features of accounting information from the conceptual model in concurrence with an person ‘s purpose to use/rely on fiscal statements. Using structural equation modeling, we found that merely one qualitative feature, dependability, affected a individual ‘s purpose to utilize fiscal statements. Additionally, it appears that the greatest factor that influences whether an single rely on fiscal statements is their acquaintance with accounting. Based on our findings, it appears that non merely does the conceptual model demand to be altered, but it besides needs to be changed to assist make principle-based accountin g criterions that are utile to all people, irrespective of their background. Criticism has been directed towards the Financial Accounting Standards Board ( FASB ) for non necessitating houses to describe information that is explainable and utile for fiscal statements users ( CICA, 1980 ) . The FASB ‘s conceptual model is the nucleus in which all accounting criterions are derived. Therefore, the accounting conceptual model must incarnate a set of qualitative features that guarantee fiscal coverage grants users of economic statements with sufficient information for appraisals. The U.S. fiscal accounting conceptual model was established between late 1970 ‘s and early 1980 ‘s. Statement of Financial Accounting Concepts ( SFAC ) No. 2 ( 1980 ) indicates that there are five chief qualitative features of accounting information ; comprehensibility, relevancy, dependability, comparison, and consistence.Nature and Purpose of the Conceptual FrameworkThe conceptual frame work has some disadvantages. It is wide based in nature and rules and may non assis t when really bring forthing the fiscal statement. Its criterions contents may conflict with those of other boards. This model, with minor alterations, still provides the footing for the FASB ‘s criterion scene today. Statement of Financial Accounting Concepts ( SFAC ) No. 2 ( 1980 ) develops and discusses the qualitative features that make accounting information utile. SFAC No. 2 separates the qualitative features as possessing either user-specific or decision-specific qualities. The overall user-specific feature of accounting information is that it must be apprehensible. Today, the accounting conceptual model is being blamed for accounting criterions going rule-based, which leads to the structuring of minutess ( Nobes, 2005 ; SEC 108 ( vitamin D ) ) . In fact, FASB has even acknowledged that the conceptual model might be unequal for current accounting criterions ( AICPA, 2002 ) . The conceptual model was formed with the purpose of supplying the anchor for principle-based accounting criterions ( Nobes, 2005 ) . However, the Securities and Exchange Commission ( SEC ) has late criticized the accounting criterions puting board for going excessively rules-based, which paves the manner for the structuring of minutess in the company ‘s favor ( SEC 108 ( vitamin D ) ) . Critics of the model have stressed that the move towards rule-based criterions are a effect of insufficiencies in the accounting conceptual foundation. Nobes ( 2005 ) argues that the demand for rule-based accounting criterions is a direct consequence of the FASB seeking to coerce a tantrum between criterions and a conceptual model that is non to the full developed. A coherent and strong conceptual model is critical for the development of principle-based accounting criterions and the patterned advance towards convergence in international accounting criterions. However, research workers are incognizant of any empirical grounds that supports the unfavorable judgment of the current conceptual model. Additionally, none of the critics have looked at the conceptual model from the most of import point of view, the user ‘s position. Therefore, the principle of this paper is to practically analyse the sufficiency of the conceptual model, from a user ‘s position, in relation to an person ‘s trust on fiscal statements for determination devising. We developed a study instrument to analyse an person ‘s purpose to trust on fiscal statements utilizing Ajzen ‘s ( 1991 ) Theory of Planned Behaviour. We found that the dependability feature of the conceptual model represented the lone important dimension of a individual ‘s attitude impacting their purpose to trust on fiscal statements. However, the comprehensibility feature was nearing significance. Within the context of the theory of planned behavior, societal force per u nit areas was non important influence on the purpose to use/rely on fiscal statements, yet acquaintance with accounting was found to significantly act upon purpose. The conceptual model and possible fiscal statement user ‘s purposes can be analyzed within the context of Ajzen ‘s ( 1991 ) Theory of Planned Behaviour. Ajzen ( 1991 ) indicates that empirical grounds suggests that we can find an person ‘s purpose to execute behavior through analysing their attitude, subjective norms, and perceived behavioral control. Within this position, we adapted Ajzen ‘s ( 1991 ) theory of planned behavior to an person ‘s leaning to trust on accounting fiscal statements as shown in the figure below ( figure 2 ) :( Pull a figure )The intent of this survey was to supply an empirical analysis to the unfavorable judgment against the FASB ‘s conceptual model. Our overall consequences suggest that the current conceptual model does non adequately aline the aims of funding coverage with the users of fiscal statements. However, available findings have some interesting deductions for the conceptual model and future criterion puting. Rel iability is the lone qualitative feature that has a positive statistical important relationship with purpose. The accounting profession is confronting a pick between dependability and relevancy in fiscal coverage, as there is an built-in tradeoff between dependability and relevancy ( Paton and Littleton, 1940 ; Vatter, 1947 ) . Reliable information possesses the feature of objectiveness and verifiability, which is associated with historical cost accounting. Relevance, on the other manus, pertains to any information that will act upon the users ‘ fiscal determination. Many times the most relevant information is frequently current or prospective in nature. Therefore, we can non hold accounting information that maximizes the features of both relevant and dependable because relevant information is non ever verifiable. We would hold expected to see relevancy as a important factor in users ‘ purpose to utilize fiscal statements since the recent accounting criterions have moved toward just value accounting steps, which are considered to be more relevant than dependable information ( Ciesielski & A ; Weirich, 2006 ) . However, our consequences show that dependability is a important factor. The current accounting course of study could be the cause of our consequences since it is rooted in Paton and Littleton ‘s historical cost attack, which focuses on dependability of information. In the context of the Theory of Planned Behaviour, we found that acquaintance to be a statistically important factor to an person ‘s purpose to utilize fiscal statements. Therefore, as an single becomes more familiar with fiscal statements, he or she is more likely to hold the purpose to utilize or trust on them when doing determination. An ANOVA analysis provides farther support for this as it indicates that purpose to utilize or trust on fiscal statements is significantly different between accounting big leagues and non-accounting big leagues. This provides grounds that accounting could be going excessively hard for persons who are non adept in accounting to understand. It appears that the motion towards rule-based accounting criterions could be a conducive cause of this disparity in purpose. That is, the accounting criterions have become so proficient upon their executing that the mean reader of accounting can no longer spot the chief aim of each fiscal statement component. This determination is disturbing to accounting since it contradicts the primary aim of accounting, which is to offer practical book-keeping information for judgement devising. Book-keeping information should be utile for all people who want to utilize it instead than merely being utile to those who understand it. Additionally, under no fortunes, should accounting information provide an advantage to persons who happen to be experts within the field. Accounting should be a tool and non a barrier At the-present, the accounting profession is coping with a job, which it has identified as the demand for a conceptual model of accounting. This model has been fastidiously developed over centuries, and it is simply the profession ‘s undertaking to ticket tune the bing conceptual model because of the demand for continual development due to altering conditions. This conceptual model has ne'er been laid out in expressed footings ; accordingly, it is continually overlooked. A conceptual model has been described as â€Å" a fundamental law, † an articulate agreement of interrelated aims and basicss that can steer to dependable criterions and that stipulates the character, intent, and confines of fiscal book-keeping and financial statements. For many comptrollers, the conceptual model undertaking is hard to come to clasps with because the capable affair is abstract and comptrollers are accustomed to covering with specific jobs. In deciding those jobs, comptrollers may unconsciously trust on their ain conceptual models, but CPAs have non antecedently been called on to spell out their models in systematic, cohesive manner so that others can understand and measure them. It is indispensable that a model be expressly established so that the FASB and those measuring its criterions are establishing their judgements on the same set of aims and constructs. An expressly established model is besides indispensable for preparers and hearers to do determinations about accounting issues that are non specifically covered by FASB criterions or other important literature. It is considered that if the conceptual model makes sense and leads to relevant information, and if fiscal statement users make the necessary attempt to to the full understand it, their assurance in fiscal statements and their ability to utilize them efficaciously will besides be enhanced. No 1 who supports the constitution of a conceptual model should be laboring under the semblance that such a model will automatically take to a individual unequivocal reply to every specific fiscal accounting job. A conceptual model can merely supply counsel in placing the relevant factors to be considered by standard compositors and directors and hearers in doing the judgements that are inevitable in fiscal coverage determinations.A Classical Model of Accounting: The Framework ExpandedHistorically, the particularised information, which constituted the outgrowth of accounting, was embedded in a model for control of human behavior. With the coming of exchange replacing a nutriment society, and with e xchange finally bring forthing a private economic system, accounting derived its 2nd, and in modern times considered its most of import, map as a planning instrument. The classical theoretical account merely states that behavioral forms do be in the structural development of accounting ; that is, given a stimulation there will be a response which is direct reaction ( an expected reaction ) to that stimulation. One can associate this theoretical account to the classical theoretical account in economic sciences, in which supply and demand for a trade good react in an expected mode due to a alteration in monetary value. Figure 3 is a geometric illustration of the classical theoretical account. The particular characteristics of the theoretical account are: ( a ) Stimulus ( S ) = Demand ; Response ( R ) = Supply ( B ) Equilibrium ( E ) = Stimulus = Response ( degree Celsius ) Environmental Condition ( EC ) = Price ( vitamin D ) Accounting Concept ( AC ) = MerchandiseA Trial of the Validity of the ModelIf the classical theoretical account does be in accounting, the historical observations ( see table I ) should so bear testimony to its being. The grounds to back up this theoretical account is strictly historical. However, no analogue should be drawn between this thesis ( stimulus/Response ) and Toynbee ‘s ( 1946, 88 ) line of enquiry: â€Å" Can we state that the stimulation towards civilisation grows positively stronger in proportion as the environment grows more hard? † Consequently, the unfavorable judgment directed at his work should non be considered even remotely as applicable to this enquiry ( Walsh 1951, 164-169 ) .On the other manus, merely in the extreme can the accusal levelled at Kuhn [ 1962 ] be directed here, that the conceptual model ( classical theoretical account of accounting ) as presented â€Å" may subsume excessively many possibilities under a individual expr ession ( Buchner 1966, 137 ) . † More suitably, this survey is undertaken along the lines suggested by Einthoven ( 1973, 21 ) : Accounting has passed through many phases: These stages have been mostly the responses to economic and societal environments. Accounting has adapted itself in the past reasonably good to the altering demands of society. Therefore, the history of commercialism, industry and authorities is reflected to a big extent in the history of accounting. What is of paramount importance is to recognize that accounting, if it is to play a utile and effectual function in society, must non prosecute independent ends. It must go on to function the aims of its economic environment. The historical record in this connexion is really encouraging. Although accounting by and large has responded to the demands of its milieus, at times it has appeared to be out of touch with them. The intent of this line of enquiry is to set into position constructs which have emerged out of certain historical events. ( In this treatise, accounting constructs are considered to be meshing with accounting measuring and communicating procedures ; therefore, whenever the term construct is used herein, it is to be understood that accounting measuring and communicating procedures are subsumed under this header. ) These constructs jointly constitute, or at least suggest, a conceptual model of accounting. The classical theoretical account is postulated as follows: For any given environmental province, there is a given response map which maximizes the predominating socio-economic nonsubjective map. This response map can non predate the environmental stimulation but is predicated upon it ; when such response map is suboptimal, the so bing nonsubjective map will non be maximized. In a dysfunctional province, a province in which environmental stimulation is at a low degree – a degree below preexistent environmental stimulations, disequilibrium would result. In any given environment, the warranted response may be greater or less than the natural or existent response. When environmental stimulations cease to arouse response, so the socio-economic clime will be characterized by stagnancy as the least negative impact of disequilibrium conditions, and diminution when such environmental stimulations are countercyclical. Phase 1 – In this period, ( 1901 to 1920 ) the environmental stimulation was corporate policy of retaining a high proportion of net incomes [ ( Grant 1967, 196-197 ) ; ( Kuznets 1951, 31 ) ; ( Mills 1935, 361,386-187 ) ] . This period is the beginning of corporate capitalist economy. The term ‘corporate capitalist economy ‘ is used because it emphasizes the function in capital formation which corporations have ascribed to themselves. Hoarding of financess by corporations has reduced the function and importance of the primary equity securities market. The resource allotment procedure has been usurped by corporations ( Donaldson 1961, 51-52, 56-63 ) . The deduction of such a status is accentuated in the undermentioned statement: â€Å" It is the capital markets instead than intercede or consumer markets that have been absorbed into the substructure of the new type of corporation. † ( Rumelt 1974, 153 ) . The difficult empirical grounds of this status was revealed by several trials of the Linter Dividend Model, which maintains that dividends are a map of net income, and are adjusted to suit investing demands [ ( Kuh 1962, 48 ) ; ( Meyer and Kuh 1959, 191 ) ; ( Brittain 1966, 195 ) ; ( Dhrymes and Kurz 1967, 447 ) ] . Given the new function assumed by the corporation in capital formation, the investing community ( puting populace ) became concerned with the accounting measuring procedure. The accounting response was verifiability ( scrutinizing ) – to show the soundness of the subject. Productivity of bing measurings had to be verified to fulfill the investors and creditors. The Companies Act 1907 required the filing of an audited one-year balance sheet with the Registrar of Companies [ ( Freer 1977, 18 ) ; ( Edey and Panitpadki 1956, 373 ) ; ( Chatfield 1956, 118 ) ] . Therefore, scrutinizing became steadfastly established. The map of scrutinizing measurings is the procedure of reproduction of anterior accounting. Accounting is differentiated from other scientific subjects in this facet of reproduction. Replication is a necessary status in sound subjects ; nevertheless, reproduction is by and large undertaken in rare cases. In accounting, on the other manus, reproduction is undertaken really often for specified experiments – concern operations – at the completion of the experiments – concern ( runing ) rhythm. These experiments – concern operations, screen one twelvemonth ; at the terminal of the twelvemonth, the experiments are reconstructed on a sampling footing. Auditing is the procedure by which reproduction of accounting measurings are undertaken. Publicly held and some in private held corporations are required to supply audited one-year fiscal statements which cover their concern activities on an one-year footing. Phase 2- This period, ( 1921 to 1970 ) witnessed the support of corporate keeping policy. This status shifted the accent of the investor to concentrate on the Securities market in the hope of capital additions, because of the limited return on investing in the signifier of dividends. Indubitably, investors ‘ concern was shifted to market grasp through stock monetary value alterations reflecting the net incomes potency of the underlying securities ( Brown 1971, 36-37, 40-41, and 44-51 ) . With the securities market rating of a company ‘s portion ( equity ) inextricably linked to the net incomes per portion, the accent is placed on the kineticss of accounting as reflected in the income statement. The Companies Act of 1928 and 1929 explicitly reflect this accounting response by necessitating an income statement as a cardinal portion of a set of fiscal statements [ ( Freer 1977, 18 ) ; ( Chatfield 1974, 118 ) ] ; although an audit of such statement was non explicitly stipulated, it was implied. The accounting response of this period is extension of accounting revelation [ ( Chatfield 1974, 118 ) ; ( Blough 1974, 4-17 ) ] .The Wall Street Crash of 1929 and subsequent market failures constitutes the environmental stimulation. In the U.S.A. , the Securities Act of 1933 and so the Securities and Exchange Act of 1934 were enacted, supplying for a important engagement of the authorities in accounting. Phase 3- This period is characterized by the societal consciousness that concern every bit good as authorities must be held socially accountable for their actions. Business can reassign certain costs to other sections of society, therefore concern benefits at the disbursal of society ; and authorities can non merely waste hard earned dollars but through its policies affect adversely the public assistance of assorted sections of society. This consciousness is epitomized in the thesis posited by Mobley [ 1970, 763 ] : â€Å" The engineering of an economic system imposes a construction on its society which non merely determines its economic activities but besides influences its societal wellbeing. Therefore, a step limited to economic effects is unequal as an assessment of the cause-effect relationships of the entire system ; it neglects the societal effects. † The environmental stimulation of corporate societal duty evoked the accounting response of socio-economic accounting – a farther extension of accounting revelation. The term socio-economic accounting gained prominence in 1970, when Mobley loosely defined it as â€Å" the ordination, mensurating and analysis of the societal and economic effects of governmental and entrepreneurial behavior. † Accounting revelation was to be expanded beyond its bing boundaries – beyond the normal economic effects â€Å" to include societal effects every bit good as economic effects which are non soon considered † ( Mob1ey 1970, 762 ) . Approachs to covering with the jobs of the extension of the systemic information are being attempted. It has been demonstrated that the accounting model is capable of bring forthing the drawn-out revelations on direction for public examination and ratings [ ( Charnels, Co1antoni, Cooper, and Kortanek 1972 ) ; ( Aiken, Blackett, Isaacs 1975 ) ] . However, many measuring jobs have been exposed in this hunt procedure for agencies to fulfill the systemic information demand of this new environmental stimulation [ ( Estes 1972, 284 ) ; ( Francis 1973 ) ] . Welfare economic sciences, as a subject, has ever been concerned with the societal effects of governmental and entrepreneurial actions, but the measuring and communicating jobs are, and ever have been that of the subject of accounting ( Linowes 1968 ; 1973 ) .The Conceptual Framework: A Continuing ProcedurePresented above, the stimulus/response model – exhibiting structural adequateness, internal consistence and instrumental pract icality – has demonstrated, unambiguously, its effectivity over the centuries. The systemic information of fiscal accounting is the connective tissue of clip in a fiscal position. The systemic information of managerial accounting is non-connective, but instead reflects events in a decision-making position. This can be best illustrated in the tabular array below:( Pull a tabular array )The procedure of concept-formation is a particular type of larning. The formation takes clip and requires a assortment of stimulations and supports. The procedure is ne'er to the full determinate for even when the construct is good, it can endure neglect or suppression and it can be revived by farther support or modified by new stimulation ( Emphasis added. ) ( Meredith ; 1966, 79-80 ) . A organic structure of constructs and meshing measuring and communicating procedures ( types of information – stocks and flows ; restraints on information – allowable values and methods of measurin g ; media of communicating – quantitative and qualitative ) has been developed over the centuries. This set of constructs and meshing measuring and communicating procedures has emerged as responses to specific stimulations at specific points in clip to fulfill specific information demands. It is this organic structure of constructs and meshing measuring and communicating procedures, which is capable to elaboration and alteration that constitutes the conceptual model of accounting. Possibly, with other alterations or elaborations deemed necessary, the conceptual model as presented above can function as an â€Å" expressly established model † to enable â€Å" preparers and hearers to do determinations, † which would conform and be upheld, â€Å" about accounting issues that are non specifically covered by FASB criterions or important literature. † A conceptual model is necessary because in the first topographic point, to be constructive, paradigm scene must develop and link to a reputable organic structure of perceptual experiences and aims. A badly developed theoretical lineation should ease the FASB to publish extra functional and dependable criterions in due class. A consistent set of rules and ordinances should be the result, since they would be constructed upon a similar footing. The model should augment financial statement users ‘ indulgence of and confidence in economic coverage, and it has to better comparison amongst companies ‘ financial studies. Second, latest and emerging realistic jobs ought to be more quickly unravelled by mention to an bing lineation of cardinal guess. It is complicated, if non impracticable, for the FASB to urge the appropriate accounting action quickly for fortunes like this. Accountants in pattern, however, ought to decide such efforts on a everyday footing. With the application of first-class finding of fact and with the facilitation of a normally acknowledged conceptual scaffold, practicians may dispatch certain options quickly and so center their attending on a tolerable dealing. Over the old ages assorted associations, committees, and concerned individuals developed and printed their personal theoretical models. However, no peculiar model was nem con acknowledged and relied on practically. Identifying the necessity for a normally acknowledged construction, the FASB in 1976 initiated attempt to build a conceptual construction that would perchance be a foundation for puting book-keeping rules and for accommodating financial coverage dissensions. The FASB has given out six Statements of Financial Accounting Concepts that recount to pecuniary coverage for commercialism strategies. These include: 1, â€Å" Aims of Financial Reporting by Business Enterprises, † that presents aims and purposes of book-keeping. 2, â€Å" Qualitative Characteristics of Accounting Information, † that inspects the descriptions that make book-keeping information helpful. 3, â€Å" Elementss of Financial Statements of Business Enterprises, † that offer descriptions of objects in economic statements, for case, grosss, assets, disbursals and liabilities. 4, â€Å" Recognition and Measurement in Financial Statements of Business Enterprises, † that lays down simple recognition and dimension criterions and way on the sort of information that should be officially integrated into economic averments and at what clip. 5, â€Å" Elementss of Financial Statements, † which substitutes figure 3 and increases its extent to consist non-profit institutes.6, â€Å" Using Cash Flow Information and Present Value in Accounting Measurements, † that gives a construction for utilizing likely outlooks of hard currency flows and outline rules as a foundation for measuring.The figure below is an overview of the conceptual model.( Diagram )In the initial phase, the intents classify the aspirations and principle of book-keeping. Ideally, book-keeping rules developed with conformity to a theoretical construction will upshot in book-keeping studies that are excess helpful. At the subsequent phase are the qualitative descriptions that make book-keeping information functional and the necessities of pecuniary study, that is, liabilities, assets, among others. In the 3rd phase are the dimension and acknowledgment perceptual experiences employed in instituting and impacting book-keeping rules. These constructs include guesss, political orientations, and limitations that illustrate the current coverage ambiance.First Degree : Basic GoalsThe major ends of pecuniary coverage are to give information which is: ( 1 ) . Helpful to those concerned with the creative activity of nest eggs and recognition judgement and have a reasonable perceptual experience of commercialism and fiscal public presentation. ( 2 ) . Useful to current and prospective moneymans, creditors, every bit good as other users in estimating the measures, cases, and ambiguity of prospective hard currency flows and ( 3 ) . Concerns fiscal capital, claims to such ownerships, and the accommodations in them. The ends accordingly, get down with a wide concern sing information that is valuable to moneyman and creditor appraisals. That apprehensiveness constricts to the moneymans ‘ and creditors ‘ concern in the mentality of accepting hard currency from their investings or credits to commerce ventures. Ultimately, the ends centre on the pecuniary declarations that provide information utile in the appraisal of prospective hard currency f lows to the concern endeavor. This promotion is known as judgement effectivity. It has been said that the aureate regulation is the cardinal message in many faiths and the remainder is amplification. Similarly, determination utility is the message of the conceptual model and the remainder is elaboration. In giving information to users of pecuniary studies, all-purpose fiscal statements are prepared. These studies give the most helpful information feasible at negligible outgo to diverse consumer groups. Principal to these ends is the construct that consumers require logical familiarity of commercialism and economic book-keeping issues to grok the facts contained in economic studies. This fact is indispensable. It implies that in the basis of pecuniary statements, a phase of rational proficiency on the portion of consumers can be alleged. This has an consequence on the method and the range to which information is accounted for.Second Degree: Cardinal ConceptsThe aims of the first degree are concerned with the intents and purposes of book-keeping. Between the 2nd and 3rd degrees, it is indispensable to give peculiar theoretical building blocks that elucidate the qualitative descript ions of book-keeping cognition and depict the necessities of pecuniary studies. These theoretical building blocks outline a connexion affecting the why of book-keeping ( the ends ) and the how of book-keeping ( acknowledgment and capacity ) .Qualitative Descriptions of Book-keeping FactsDeciding on a suited accounting technique, the measure and sorts of facts to be revealed, and the layout in which information ought to be presented entails set uping which option provides the most helpful information for appraisal devising purposes ( judgment convenience ) . The FASB has recognized the qualitative descriptions of book-keeping facts that differentiate enhanced ( excess valuable ) facts from substandard ( less valuable ) facts for assessment creative activity purposes. Additionally, the FASB has acknowledged peculiar limitations ( â€Å" cost-benefit and materiality † ) as a constituent of the conceptual construction. The descriptions might be analysed as a hierarchy.Assessment Godheads ( Users ) and UnderstandabilityThe shapers of opinion differ extensively in the nature of appraisals they formulate, the manner they formulate these appraisals, the facts they already have and any other relevant information that they may get from their ain sure beginnings, and their aptitude to treat the facts. For cognition to be helpful at that place ought to be a correlativity ( relationship ) affecting these consumers and the judgement they create. This connexion, comprehensibility, is the distinction of facts that authorizes realistically knowing users to separate its intension. To show the significance of this connexion ; suppose that IBM Corp. gives a three-month ‘ income statement ( interim statement ) that illustrates impermanent income manner down. This statement gives appropriate and reliable facts for assessment creative activity purposes. A figure of users, upon rating of the statement, choose to retail their stock. While others do non grok the content an d importance of the study, they are astonished when IBM proclaims a lesser year-end portion and the worth of the stock turns down. Therefore, even though the facts presented were extremely appropriate and consistent, it was ineffectual to those who did non grok it.Prime Qualities: Dependability and RelevanceImportance and dependableness are the two major virtuousnesss that make book-keeping information helpful for appraisal devising. As assured in FASB Concepts Statement No. 2, â€Å" the qualities that distinguish ‘better ‘ ( more utile ) information from ‘inferior ‘ ( less utile ) information are chiefly the qualities of relevancy and dependability, with some other features that those qualities imply. † To be pertinent, book-keeping information should be adept to doing a differentiation in a judgement. If peculiar facts have no bearing on a declaration, it is inappropriate to that finding of fact. Relevant facts assist users formulate anticipations s ing the concluding consequence of case in point, current, and expected events ; explicitly, it has analytical significance. Relevant facts besides assist users verify or correct old chances ; it encloses feedback significance. Book-keeping information is reliable to the grade that it is certified, is a trusty illustration, and is practically deficient errors, mistakes and fondness. Reliability is a demand for individuals who have neither the clip nor the proficiency to measure the accurate content of the information. Verifiability is confirmed when crowned head measurers, by agencies of indistinguishable measuring techniques, achieve consequences that are similar.Secondary Qualities: Comparison and ConsistencyInformation about an endeavor is more utile if it can be compared with similar information about another endeavor ( comparison ) and with similar information about the same endeavor at other points in clip ( consistence ) . Information that has been calculated and accounted for in an correspondent attack for diverse endeavors is said to be comparable. Comparison allows users to acknowledge the echt resemblance and differentiation in fiscal happenings because these fluctuations and comparings have non been disguised by the use of non-comparable. When a unit pertains the similar book-keeping handling to comparable events, from clip to clip, the unit is said to be consistent in its application of book-keeping rules. It does non bespeak that corporations can non alter from one technique of book-keeping to a different one. Companies can set techniques, but the accommodations are constrained to fortunes in which it can be established that the late implemented system is preferred to the old.Essential BasicssAn imperative characteristic of developing any conjectural construction is the organic structure of cardinal elements or descriptions to be incorporated in the constellation. Soon, book-keeping utilizations legion looks that have characteristic and precise in dications. These footings compose the linguistic communication of commercialism or the slang of book-keeping. One of these footings is plus. It is necessary to widen cardinal descriptions for the necessities of pecuniary statements. The 10 interconnected elements that are by and large straight connected to measuring the public presentation and economic significance of a undertaking ; assets, equity, liabilities, grosss, investing by proprietors, disbursals, distribution to proprietors, additions, comprehensive income, and losingss. The FASB categorizes the necessities into two typical groups. The initial group of three basicss ( assets, equity and liabilities ) , explains sums of capital and claims to ownerships at an case. The last seven necessities ( inclusive income and its components- disbursals, grosss, additions, and losses-in add-on to nest eggs by owners and distributions to owners ) explain traffics, proceedings, and conditions that influence an endeavor over a period of clip. The initial class is distorted by rudimentss of the subsequent class and at any clip is the corporate result of all accommodations. This relation is known as â€Å" articulation † to be precise, cardinal facts in one study maintain up a correspondence to balances or equilibrium in another.Third Phase: Acknowledgment and Measurement ModelsThe 3rd phase of the construction consists of perceptual experiences that implements the indispensable aims of phase one. These perceptual experiences explicate which, what clip, and how p ecuniary basicss and processs should be acknowledged, calculated, and reported by the book-keeping system. With conformity to â€Å" Recognition and Measurement in Financial Statements of Business Enterprises ( SFAC No. 5 ) † , to be documented, an article ( happening or concern trade ) should run into the description of an â€Å" component of fiscal statements † as distinguishable in SFAC No. 6 and should be quantifiable. Most features of modern pattern are dependable with this recognition and measurement theoretical account. The book-keeping profession supports on to utilizing the perceptual experiences in SFAC No. 5 as working steering rules. There are four indispensable guesss that underlie the economic book-keeping composing: ( 1 ) .Economic unit predication which means that fiscal action can be acknowledged with a specific unit of duty, ( 2 ) .Going concern whereby the concern venture will hold an extended being or life span, ( 3 ) . Monetary entity assumption-implies that hard currency is the cosmopolitan denominator of fiscal action and gives a suited foundation for book-keeping measuring and probe and ( 4 ) . Periodicity assumption-implies that the fiscal public presentation of a undertaking can be separated into unreal clip interludes. These clip periods differ, but the most familiar are monthly, quarterly, and yearly. The four basic rules of accounting are used to enter minutess: historical or chronological cost, gross sensing, matching, and full revelation.DecisionAccounting is a systemic information scientific discipline. Its map is to fulfill the demands for particularised information within a given environment . Such environment is a province of being in an unfastened system/ society. When such demands are satisfied by the systemic information, the system will see homeostasis – a steady province of being. Bing that the environment is within an unfastened system, it is capable to external influences which can and make upset the bing homeostasis. Due to perturbations, the steady province will no longer exist ; the system is so in a province of turbulency. The bing systemic information does no longer fulfill the demands of the environment. This environmental alteration ( alteration in the province of being in the unfastened system ) is effectuated by a certain stimulation or stimulation which generates a need satisfaction response. Bing that the system is unfastened, the response is non automatic and when affected, it is non needfully allow. The system, nevertheless, will non return to homeostasis until such clip as the warranted response, to set the bing systemic information to correspond to the new demand created by the stimulation or stimulation, is generated. The accounting conceptual model is characterized by a stimulus/response web in which a stimulation evokes a response. No response can predate a stimulation. For the demand satisfaction of the systemic information to be restored subsequent to a alteration precipitated by a stimulation, each response must fulfill three conditions: 1 ) . It must be adequately suited to the construction of the systemic information. 2 ) . It must be consistent with the bing internal constituents ( antecedently generated warranted responses ) of the systematic information. 3 ) It must fulfill the practical demands as imposed by the stimulation. The systemic information of accounting is of two dimensions: fiscal and managerial. Each dimension satisfies a different demand within the environment. Neither any of the two can presume the function of the other. They both contain their ain intrinsic belongingss, which overlap. However, their extrinsic belongingss which are conditioned by their intrinsic belongingss are rather different. Even though the conceptual model is being criticized by many, there are no any clear evidences to back up this claims. The much we know is non of relevancy towards the issue of accounting but instead what we conceive to be true. This is the point of position shared by tonss of comptrollers and pupils in the subject, on affairs associating to the conceptual foundations of accounting.

How Personal Can Ethics Get Essay

Discuss how personal differences and preferences can impact organizational ethics. Organizational ethics are ethics of an organization. According to (Butts & Rich, 2008) The ethics of an organization refers to an organization attempt to define its missions and values, recognize values that could cause tension, seek best solutions to these tensions, and manage the operations to maintain its values. In dealing with people from all walks of life and different morals it can easily put up a bridge, between ones values and beliefs. After all we are who we are according to the â€Å"Stages of Moral Development† developed by Lawrence Kohlberg who is best known in the field of psychology of ethical decision making and behavior. One’s own personal beliefs and principles can impact their work environment if they are trustworthy, exemplifies a positive attitude, work well with people (internal and external in the work environment), dependable, and etc. This type of person is someone who would be considered to have a great impact in an organization, because of the values and beliefs they display in the work place. Meanwhile a person, who is seen as rude, has a negative attitude (towards people in and outside of the work environment), lacks integrity, and lazy (always doing something upper-handed to get by), the chances of that person being the downfall of an organization is 80/20, due to the fact this person is someone who doesn’t value others well-being, because of the negative morals they learned. A person’s professional ethics are just an expansion of their learned individual ethics. Personal differences and preferences impact organizations all the time, which is why it is so important ethics, play a key role so that unethical behavior doesn’t go unnoticed. Discuss how organizational policies and procedures can impact ethics. Organizational policies and procedures can have both a positive and negative impact with regards to ethics. An organization may have a positive impact if policies and procedures are based on good business ethics.

How to Copyright a Book Understanding Copyright Law as an Author

How to Copyright a Book Understanding Copyright Law as an Author How to Copyright a Book: Understanding Copyright Law as an Author Knowing how to copyright a book - the right way - is something that scares the crap out of most authors!After all, if you get it wrong, someone could steal your work and pass it off as their own. Its practically an authors worst nightmare for good reason.A lot of us get caught up in a confusing haze of copyright laws, infringement, and wondering how to stay out of hot water with the law and angry lawyers (okay, maybe it’s not that dramatic) while also protecting our book babies. Learning how to copyright a book can help alleviate all of that worry.With the explosion of self-publishing, authors must be aware of what they can and can’t do when it comes to quoting, borrowing, and publishing works from other authors. Well give you all the information and resources you need to protect yourself and your own work from being misused or stolen while keeping you from committing the same crimes against your fellow authors.Heres everything you need to know for how to copyright a book:Steps for copyrighting your booksCreate your copyright pageAdd disclaimers to your book copyrightFiction copyrightingNonfiction copyrightingMemoir copyrightingUnderstand copyrighting legal terms9 common book copyrighting questionsWe’ll also look at the most frequently asked questions authors ask when it comes to copyright concerns, for both their own works and when borrowing from other sources.It all begins with creating the copyright page in your book.NOTE: We cover everything in this blog post and much more about the writing, marketing, and publishing process in our VIP Self-Publishing Program. Learn more about it hereHow to Copyright a BookEvery author needs to copyright their book. This process shouldnt take more than 15 minutes and its very easy with our steps.Heres are the steps to copyright your book for peace of mind:Go to the Copyright.gov portalOn the left box, select Literary WorksNavigate to Register a Literary Work on the right sidebarSelect either new user or login with your accountIf youre a new user, fill out your informationNavigate to Copyright Registration on the left and select Register A New ClaimSelect Start RegistrationFill out the copyright formPay your $85 copyright fee to complete registrationSubmit your finished manuscript to the U.S. Copyright OfficeThats it!Copyrighting your book is much easier than it seemsCreate Your Copyright PageThe copyright page will appear in your book right after the title page and just before the table of contents. The copyright page needs to include some essential information in order to copyright your book.The main components of your copyright page are:The copyright notice. This has the little  © symbol or you can use the word â€Å"copyright.† So it would look like this:  ©2018 Jane DoeThe year of publication of the bookThe name of the owner of the works, which is usually the author or publishing house nameOrdering informationReservation of rightsCopyright noticeBook editionsISBN NumberYour website (You need a site where they can learn more about you, your other books, and other opportunities.)Credits to the book (cover designer, editor)DisclaimerDisclaimers When Copyrighting Your BookYou may not think you really need a disclaimer but its essential for protectingyourself and potentially others.So how does a simple sentence or two do this?If you are writing a book on health and fitness, success as an entrepreneur, providing financial advice- anything that readers could fail at- an extended disclaimer is something you should consider.If you give advice on earning a million dollars this year, and the reader ends up losing money, you could be blamed for their misfortune because of a promise you made. Consider putting an extended disclaimer in your book that comes after the copyright jargon to protect your opinions, advice,and information.In other words, tell readers that they are reading your book and applying your advice at their own risk. The thing to be aware of that most authors don’t realize is that these don’t have to be boring. On the contrary, the more personality these have, the more likely they’ll be read. A disclaimer is meant to protect you, but it can’t hurt if your audience actually reads it.Helen Sedwick did a great job collecting examples of authors who got creative with their disclaimers and made their work all the better for it. Let’s take a look at some specific examples of different types of disclaimers for different types of books.#1 Fiction Copyright DisclaimerThe typical disclaimer you’ll find in works of fiction?The characters in this book are entirely fictional. Any resemblance to actual persons living or dead is entirely coincidental.How could this be â€Å"livened† up? See how Thomas Wolf in A Man in Full, acknowledges that parts of his story are from real life:This novel’s story and characters are fictitious. Certain long-standing institutions, agencies, a nd public offices are mentioned, but the characters involved are wholly imaginary.Or Margaret Atwood in Cat’s Eye tries to dispel readers’ assumption that the book is the alter-ego of the writer:This is a work of fiction. Although its form is that of an autobiography, it is not one. Space and time have been rearranged to suit the convenience of the book, and with the exception of public figures, any resemblance to persons living or dead is coincidental. The opinions expressed are those of the characters and should not be confused with the author’s.If you’ve written about a prominent figure that people might be familiar with and don’t want confusion over whether you’re now writing history or still sticking with fiction, you can approach it similar to D. M. Thomas dealt with using Freud as a character in The White Hotel:The role played by Freud in this narrative is entirely fictional. My imagined Freud does, however, abide by the generally kno wn facts of the real Freud’s life, and I have sometimes quoted from his works and letters, passim. The letters . . . and all the passages relating to psychoanalysis . . . have no factual basis.Heres an example of what your book copyright page would look like for a fiction book.#2 Nonfiction Copyright DisclaimerThe typical disclaimer you’ll find in works of nonfiction?The advice and strategies found within may not be suitable for every situation. This work is sold with the understanding that neither the author nor the publisher are held responsible for the results accrued from the advice in this book.However, Rebecca Skloot’s The Immortal Life of Henrietta Lacks found a way to get her disclaimer to speak to the honesty of the text:This is a work of nonfiction. No names have been changed, no characters invented, no events fabricated.A nonfiction book copyright page looks like this:#3 Memoir Copyright DisclaimerThe typical disclaimer you’ll find in memoirs ?This book is memoir. It reflects the author’s present recollections of experiences over time. Some names and characteristics have been changed, some events have been compressed, and some dialogue has been recreated.But in The Boy’s Life by Tobias Wolf, he buries his disclaimer in his acknowledgments. As he thanks those who read drafts of the book, he says:I have been corrected on some points, mostly of chronology. Also my mother claims that a dog I describe as ugly was actually quite handsome. I’ve allowed some of these points to stand, because this is a book of memory, and memory has its own story to tell. But I have done my best to make it tell a truthful story.This is what a copyright page looks from our own student, Nadine Blase Psareass memoir Hope Dealers, that you can emulate if youre writing a memoir:How to Copyright a Book: Familiarize Yourself With Legal TermsI know, I know†¦we would rather write books, rake in the cash, and sign autographs than worry about technical legal jargon.I get it. It can seem boring but the better you understand how copyright law works, but the more you know, the more time you can spend writing without wondering, â€Å"Is this legal?† Here are some legal terms to keep you informed on your rights as a self-publisher and protect your works:Copyright infringement: is the use of works protected by copyright law without permission, infringing certain exclusive rights granted to the copyright holder, such as the right to reproduce, distribute, display or perform the protected work, or to make derivative works. The copyright holder is typically the work’s creator, or a publisher or other business to whom copyright has been assigned. Copyright holders routinely invoke legal and technological measures to prevent and penalize copyright infringement.Intellectual property (or â€Å"IP†): is a category of property that includes intangible creations of the human intellect, and primarily enco mpasses copyrights, patents, and trademarks. It also includes other types of rights, such as trade secrets, publicity rights, moral rights, and rights against unfair competition. Artistic works like music and literature, as well as some discoveries, inventions, words, phrases, symbols, and designs can all be protected as intellectual property.Public Domain Work: refers to works whose exclusive intellectual property rights have expired, have been forfeited, have been expressly waived, or are inapplicable. For example, the works of Shakespeare and Beethoven, and most early silent films are in the public domain either by virtue of their having been created before copyright existed, or by their copyright term having expired. Some works are not covered by copyright, and are therefore in the public domain- among them the formulae of Newtonian physics, cooking recipes, and all computer software created prior to 1974. Other works are actively dedicated by their authors to the public domain; some examples include reference implementations of cryptographic algorithms, the image-processing software ImageJ, created by the National Institutes of Health, and the CIA’s World Factbook. The term public domain is not normally applied to situations where the creator of a work retains residual rights, in which case use of the work is referred to as â€Å"under license† or â€Å"with permission†.Plagiarism: is the â€Å"wrongful appropriation† and â€Å"stealing and publication† of another author’s â€Å"language, thoughts, ideas, or expressions† and the representation of them as one’s own original work.First Amendment (Amendment I): to the United States Constitution prevents Congress from making any law respecting an establishment of religion, prohibiting the free exercise of religion, or abridging the freedom of speech, the freedom of the press, the right to peaceably assemble, or to petition for a governmental redress of g rievances. It was adopted on December 15, 1791, as one of the ten amendments that constitute the Bill of Rights.Fair use: in its most general sense, a fair use is any copying of copyrighted material done for a limited and â€Å"transformative† purpose, such as to comment upon, criticize, or parody a copyrighted work. Such uses can be done without permission from the copyright owner. In other words, fair use is a defense against a claim of copyright infringement. If your use qualifies as a fair use, then it would not be considered an infringement.Libelous writing: can be personal libel or trade libel, which is also known as â€Å"product disparagement.† Product disparagement can include a product, service or entire company. Libelous statements, whether against persons or products, are published statements that are false and damaging. Slander is the same as libel in most states, but in spoken rather than written form. The terms â€Å"libel† and â€Å"slander† are often subsumed under the broader term â€Å"defamation.† It is a tort (a wrongful act) to harm another’s reputation by defaming them.Before you publish your next book, take a few minutes to read over this â€Å"brief† report from the United States Copyright Office.You can also check out this handy guideline for authors from Wiley on what needs permission vs. what you can use without asking.When in doubt, consult with legal counsel or take the time to research the material you are either protecting or planning to borrow from another source. The time invested could save you an embarrassing or costly situation down the road. Knowing what you can and shouldn’t do is a critical part of the publishing business. When you write and publish your own works, you are now in business for yourself, and business owners protect their property by learning how to copyright a bookthe right way. Dont make things harder for yourself!Like this post? Sign up below for a FREE video course and learn how to go from blank page to bestseller in 90 days!How to Copyright a Book: The 9 Most Common QuestionsNowadays, with the massive expansion of self-publishing, it is more important than ever for authors, artists, and creatives putting their work out there to ensure that it is fully protected. When we borrow work from other authors, living or dead, we have to consider:What can I actually use?When is permission needed?Here is the golden rule when it comes to copyright laws: Never assume that anything is free!Everything out there, including on the internet, has been created by someone. Here are common questions authors have about protecting themselves, their works, and others they may have quoted in their books:#1 Do I have to register my book before it is copyrighted?Your book is legally copyrighted as soon as it is written.But, to scale up your legal rights and protect your material to the fullest extent, register your book with the Federal Copyright Offi ce. On the chance someone does attempt to pirate your book or portions of it, registering with the US Copyright Office will give you greater leverage if it comes to action being taken.#2 How many words can I quote from another book or source?Generally speaking, there are no set rules on how much you can actually â€Å"borrow† from existing works. But, it’s best to exercise common sense here and keep it short, as a general rule under 300 words.Paul Rapp, a lawyer specializing in intellectual property rights, says that, â€Å"if the quote drives your narrative, if you are using an author’s quote in your argument, or if you are giving an opinion on an author’s quote, then it is considered fair use.†What is fair use? A legal concept that allows the reproduction of copyrighted material for certain purposes without obtaining permission and without paying a fee or royalty. Purposes permitting the application of fair use generally include review, news rep orting, teaching, or scholarly research. If you use something published by someone else with the sole purpose of monetary gain, this doesn’t constitute fair use.#3 Can I write about real people?Especially in works of nonfiction, real people are often mentioned to express an opinion or as an example to clarify the writer’s fact or opinion. Generally, you can use the names of real people as long as the material isn’t damaging to their reputation or libelous. Stick to the facts and write about what is true based on your research.#4 Can I borrow lyrics from songs?Stephen King often used song lyrics for his books including Christine and The Stand. He obtained permission for these works. King says, â€Å"Lyrics quotes in this book [Christine] are assigned to the singer most commonly associated with them. This may offend the purist who feels that a song lyric belongs more to the writer than the singer.†Basically, song lyrics fall under strict copyright even if it is just a single line used. Try to get permission if you use a song. You can contact the American Society of Composers, Authors and Publishers (ASCAP) or Broadcast Music, Inc. (BMI). Once you find the rights owner, you have to ask for permission through writing.#5 Do I need permission to borrow material from a book that is over 100-years-old?Once the copyright on a book or material has expired, or the author has been dead for seventy years, the work enters into the public domain and you can use it without permission or licensing. BUT this does vary from country to country. You can check the copyright office in the US here.#6 Are authors liable for content used in a book?Yup.Even with traditional publishing houses, the author is still responsible for the content written and used in the book.In fact, traditionally published authors usually have to sign a waiver that removes the publisher from any liability pertaining to the material the author used if the writer included that ma terial without proper permission. And you already know, as a self-published author, you’re on your own.#7 If I use an inspirational quote from another writer or famous person, do I need permission?You don’t need permission to use quotes in a book provided that you credit the person who created it and/or spoke the quote.For example: â€Å"Is all that we see or seem but a dream within a dream† –Edgar Allan Poe#8 What is the best way to protect my work from being stolen?Your work is copyrighted as soon as it is written.But you can register your work with the US copyright office. If you have a blog where you also post content, you need to have a Terms Privacy disclaimer on your page. This would preferably be at the top where it is easy to see, although many writers and bloggers include this at the bottom of every page.You should also include your Copyright on your blog that protects your content from being â€Å"copied and pasted† into another site without permission or recognition.#9 A royalty free stock photo means that I can use it for free and don’t have to get permission, right?Wrong.Most stock photos are copyrighted, even if they appear in search engines and we can easily download or copy them. If you grab a photo off the net and think you can slap it on a book cover or use it for free in your book, think again. It’s recommended you purchase photos through sites such as Shutterstock or Depositphotos.What to do Next?So now youve got all the information you really need when it comes to knowing how to copyright a book. But where do you go from here?#1 Join your FREE trainingTheres really no limit to the amount of knowledge you can have when it comes to getting a book written, marketed, and published.Thankfully, Chandler Bolt has a wealth of information that hes giving away FOR FREE!

Plts Award in Employement and Personal Learning Skills in Health Unit 1 Preparing for an Apprenticeship Essay Example

Plts Award in Employement and Personal Learning Skills in Health Unit 1 Preparing for an Apprenticeship Essay Example Plts Award in Employement and Personal Learning Skills in Health Unit 1 Preparing for an Apprenticeship Essay Plts Award in Employement and Personal Learning Skills in Health Unit 1 Preparing for an Apprenticeship Essay Unit 1- Preparing for an Apprenticeship 1. What are the components of your Apprenticeship? 1. 1 What are the components of your Apprenticeship framework and what is the relevance of each? | Functional Skills Level 1 (English Maths) : Functional skills provide you with the basic skills that are required in day to day activities to support you in life, learning and work. Employment and Personal Learning and Thinking Skills Level 2 (PLTS) : Personal learning and thinking encourages the development of being able to generate ideas, tackle problems and find solutions, work independently or within teams and understand legal and organisational requirements. Certificate in Healthcare Support Services Level 2 : The purpose of this qualification is to guide and assess the development of knowledge and skills relating to the health workforce. This qualification confirms competence in a range of healthcare support service skills. | 1. 2 Describe how each component will be assessed| Functional Skills Level 1 (English Maths) : This component will be assessed by the completion and achievement of external assessment (online or paper based test) achieved within an agreed timescale of the first 6 months. Employment and Personal Learning and Thinking Skills Level 2 (PLTS) : This component will be assessed by the completion of the PLTS workbook. Certificate in Healthcare Support Services Level 2 : The component will be assessed through work based learning. Demonstrating knowledge and performance within set criteria using a variety of methods, such as: Observations, Work Products, Case Studies, Professional/Guided Discussion. | 1. 3 Describe the purpose of the apprenticeship agreement| The apprenticeship agreement states that all persons involved in the apprenticeship are supportive to the learner achieving what has been agreed, and are fully committed to do so. This relies highly on the learner being dedicated and motivated to achieve their milestones, the employer being able to provide the learner with opportunities to learn with guidance from their mentor, with their mentor being able to recognise the learner’s individual learning styles and strengths in order to efficiently support and capture evidence to gain achievement of the framework within the agreed timescale. | Be able to set goals for the coming year. 2. 1 Describe the importance of meeting deadlines| Deadlines are there for a reason. Without a deadline to meet you could simply postpone whatever it is you have been working on for as long as possible resulting in work never getting done, which is hardly a productive way of working. It is therefore important to meet any deadlines that have been set. Failure to meet the deadlines puts you into a stressful position and may damage self motivation and efficiency with meeting set targets. The deadlines are there to help me as a learner achieve areas of my framework within a realistic timescale. Not meeting deadlines may result in falling behind other colleagues on work and could potentially assist in failure of tests/assessments that are carried out. | 2. 2 Describe the importance of being organised| Being organised will ensure successful completion of qualifications. Its helps me to know what is expected and helps to be prepared to meet those expectations. Once organised, I will not only be prepared to respond effectively, I’ll also find that organisation allows me to be more creative and productive. Organisation consists of prioritising my objectives making them easier to handle. For example delegate tasks that are not my strengths or are not in my area of expertise. Being unorganised will result in:High stress levelsMissed deadlinesMissed targetsUnder Achieving Letting yourself and others downPrevent others from supporting effectively| 2. 3 Create targets for own skills development and completion of the Apprenticeship. | Complete units and targets in time for deadlinesKeep work and research to a high standardResearch job opportunities or further educational routesBe punctualFollow policies and proceduresWork to the scope of practiceMaintain a professional appearanceUphold the Trust’s image| Understand the progression routes. 3. 1 What sources of information are available regarding progression routes? | Information that is available regarding progression routes and roles can be sourced from the Internet and YAS Intranet. | 3. 2 What are the possible progression routes within YAS? | There are many progression routes that can be taken after completing the apprenticeship. Three of the main roles are:Band 2/3 PTS DriverAssistant PractitionerParamedic |

Middle School and High School Intervention Programs

Middle School and High School Intervention Programs Intervention has become an important tool for servicing students who struggle academically particularly in reading and/or math. School intervention programs are very popular in elementary schools, but what about middle school and high school? The truth is that the older the student is, the more difficult it becomes to get a student who is behind back on grade level. That doesn’t mean that schools shouldn’t have intervention programs in place for their middle school and high school students. However, these programs should embrace the middle school/high school culture where motivating students becomes half the battle. Motivating students will lead to improvement and growth in all areas of academics. It is important to understand that what works for one school may not work in another. Each school has its own culture shaped by many external factors. Principals and teachers need to work together to figure out what aspects of a program are applicable to their school’s unique situation. With that in mind, we explore two different middle school/high school intervention programs. They were designed to motivate students to succeed academically to give those struggling students some much needed extra assistance 8th Hour/Saturday School Premise: Most students do not want to spend extra time at school. This program is aimed at two primary groups of students: Those students are below grade level in reading and/or mathThose students who often fail to complete or turn in work This  intervention program has been designed  with several strategies to help these students. Those include: Requiring students to complete incomplete or missing assignmentsProviding extra assistance on assignmentsProviding extra time to complete assignments when a student has been absentBuilding reading and math skills so as to prepare a student for state testing The intervention program should be run by a reading specialist or certified teacher and could be held during an 8th hour, or an immediate extension of the school day running every day. Students could also participate in this intervention by serving a Saturday School. This is not intended as student discipline but as an academic aid to success. Each of the four components is broken down below: Requiring students to complete incomplete assignments or missing assignments Any student who turns in an incomplete or a zero would be required to serve an 8th hour the day that assignment was due.If they complete the assignment on that day, then they would  receive full credit for that assignment. However, if they do not complete it that day, they should continue to serve 8th hour until the assignment is complete and turned in. The student would only receive 70% credit if they do not turn it in that day. Each additional day it takes to complete an assignment would also add to the count towards a Saturday School as discussed in point four.After three missing/incomplete assignments, then the maximum a student may  score on any missing/incomplete assignment thereafter is 70%. This would penalize students who continuously fail to complete work.If a student turns in a combination of 3 incomplete and/or zeros during a half-term period, then the student would be required to serve a Saturday School. After they have served a Saturday School, it would reset, and t hey would have 3 more incomplete/zeros before they are required to serve another Saturday School. This would reset at the end of each half term. Providing students with  extra assistance on assignments Any student who needs extra help or tutoring on assignments may voluntarily come in during 8th hour to receive that help. Students should take the initiative for this. Providing extra time to complete assignments when a student has been absent If a student is absent, they would  be required to spend the day that they returned in 8th hour. This would allow extra time to get the assignments and to complete them, so there is not as much to do at home.The student would  be required to collect their assignments the morning they return. Building reading and math skills so as to prepare a student for state testing After cross referencing state testing scores and/or other assessment programs, a small group of students could be selected to be pulled in two days a week to help improve either their reading level or math level. These students would be assessed periodically to monitor their progress. Once they reach their grade level, then they would graduate out in that area. This part of the program is intended to give students skills they are missing and needing to be more successful in math and reading. Fast Friday Premise: Students like to get out of school early. This program provides an incentive for students who maintain at least a 70% in all subject areas. The Fast Friday intervention has been designed to motivate students to keep their grades above a 70% and to provide extra assistance for those students who have grades below a 70%. Fast Fridays would occur on a bi-weekly basis. On Fast Friday our daily class schedule would be shortened from the traditional school schedule to accommodate an early dismissal following lunch. This privilege would be extended only to students maintaining grades of 70% or above. Students who have only one class in which they are below a 70% would be required to stay after lunch only for a short time, during which they will receive extra assistance in the class which they are struggling. Students who have two or more classes in which they have below a 70% would be required to stay until the normal dismissal time, during which they will receive extra assistance in each class they are struggling.

Most effective CIO strategy for effective strategic IT planning Research Paper

Most effective CIO strategy for effective strategic IT planning - Research Paper Example This is because different countries world wide have their various policies which may affect the organization’s strategic objectives. Security of international operations and the organization’s planned information is another problem of creating an organization’s information technology plan. This is because the process involves the organizations infrastructure and its quality of information. Moreover in the world where technology is almost interconnected there is a probability of the organization to interfere with or illegitimately fake other organizations objectives as suggested by Schwalbe (2009). However the organization’s strategic objectives can also be interfered with due to the insecurity of information technology resulting from the connectedness. The cost of using information technology as well as the balance sheet implication has been a problem in developing an organizations information technology plan for its strategic objectives. This can be attributed to the fact that creating such a plan may need the organization to employ IT professionals or offer more training to its experts. This is costly as might not be within the organizations budget plan. As a result the organization ends up suffering more expenses which affect its operation as they are planned. The organization may also face the problem of integrating new technology with existing technology in data collection in order to create the information technology plan. This is due to the increasing web based applications, imaging systems, cellular and mobile phones, and electronic filing among others. The organization’s Information technology experts may not be familiar with the new technology hence end up developing a substandard IT Plan. The environment of the organization may not be conducive for developing an information technology plan for some

Too much Contemporary Airline Advertising is Dishonest, Boring, Essay

Too much Contemporary Airline Advertising is Dishonest, Boring, Stereotyped and Sexiest - Essay Example The medium of advertising is made use by the companies in order to form a way of communication with the intended consumer groups regarding their respective brand names, services offered along with keeping them updated about the latest offers and changes (Goel, 2009). The different mediums of advertising facilitate the firms to keep up the channel of communication with regard to the consumers competently as well as promptly as and when required. Therefore, it could be well comprehended that advertising is considered to be vital to ensure the effectual operations of the markets with regard to the competitive industries. Advertising is also regarded as a chief way with the help of which the consumers are kept informed regarding the fresh or enhanced products as well as services (Tellis, 2004). The profits of the airlines or rather the complete industry is believed to be intensely associated with the effectiveness of the advertisements (Goel, 2009). Advantages & Disadvantages of Print Advertising for Airlines Importance of Advertising The principal objective with regard to the concept and use of advertising is not just to bring in changes in the curve of demand but it also needs to move it upwards indicating a rise in the demand for the intended product or service. It can also be stated in this context that with regard to the airlines industry on the whole, advertising is required for the reason of luring consumers towards availing the intended services who or else would not avail the service. The factor of advertising would also help in making certain of availing the services related to the airlines industry more regularly or even increasingly severely in longer periods. In case of a particular airline in such an intense competitive market, an augmentation in relation to its requirement for services might also accumulate from a transfer of passengers or consumers away from their respective competitors in the industry (Kraft, 1965). The consequence related to competitive advertising might even tend to direct towards a need that all the existing airlines companies with regard to its operating market make use of the advertisements simply for the reason of holding on to their respective share. These kinds of advertisements which are developed devoid of the intention of giving rise to a fresh requirement in suitable amounts are considered as economic waste. The majority of the advertisements with regard to the airlines companies chiefly focuses or attempts in offering the possible traveller with definite information regarding rescheduling and especially about the nature of prices related to the services offered (Kraft, 1965). Therefore, it implies that m ost of the information regarding the services offered by the airlines is provided to the consumers with the help of advertisements. It becomes essential to mention in this context that the airline companies thus, requires offering the accurate information to the consumers and keeping away from making attempts to mislead the consumers wit

Implementation of triage protocol for nurses Dissertation

Implementation of triage protocol for nurses - Dissertation Example Assigning degree of urgency to patients based on the health conditions and nature of the disease increases the effectiveness of the treatment, and reduces the time lag between the patient’s visit and treatment. Triage protocols useful in this regard are highly specialized and needs thorough training to the professionals especially, the nurses. For example, pediatric triage protocols include pediatric cough, pediatric vomiting and several other types. Triage services need to be reliable and cost effective for their application in hospitals or private nursing homes. The process starts from the visits of the patients or the calls received from the patients (telephone triage). Correct protocol needs to be identified based on the symptoms as explained by the patients. The patients are asked the relevant questions based on the check-list for confirmation to make the preliminary diagnostic procedure effective to provide the appropriate health care required. This will make the process simpler down the line for treatment and nursing. Nursing triage protocol system in an organization enhances the efficiency level and improves patient health care. The implementation of Triage Protocol in an organization involves establishment of infrastructure required for triage practice including the support services and training to the triage nurses in the triage policies of the organization and the triage procedures to be adopted on day-to-day work in triage practice. Initiating treatment in triage room calls for broader understanding and knowledge about the triage practices for efficiency in performance. Search strategy There are several permutations and combinations involved in deciding the appropriate course of treatment based on the analysis of symptoms. Triage protocols makes it easier since the diagnostic procedures are seamlessly integrated into the treatments required and the timeline. Inclusion and exclusion criteria in diagnostic process with reference to a particular treatment proposed are standardized. Search strategy mainly depends upon the Key Words. The search is conducted on the components for its causal link with the formal problem. This is followed by clinical trials. The validation of the proposed solution, the evidence of its usefulness, criteria for inclusion and exclusion are the important aspects of the search strategy development. For example, Stacey et al (2012) have found in a study â€Å"Acceptability and usability testing of the symptom populated template with 12 practicing oncology nurses revealed: high readability (n=12), just the right amount of information (n=10), appropriate terms (n=10), fit with clinical work flow (n=8), and self-evident for how to complete (n=5).† The important principles governing the template features in respect of clinical nursing protocol are given in Annexure - I. Review of the evidence based literature on triage protocol This paper seeks to provide evidence based literature review on triage protocol covering various aspects related to it. The guidelines issued by the international bodies, articles published in the medical journals and books have been used for the purpose the study. In the Literature Review Grid given under Appendix –III, the study/research type, method used or information available and the results and comments related to the source materials are given for highlighting the reliability of the materials used and its relevance to the study. There are various types of triage scales used in different countries. â€Å"Of note is the Manchester Triage System (MTS) used in the United Kingdom, the Emergency Severity Index (ESI) used in America and the Canadian Emergency Department Triage and Acuity Scale (CTAS).† (Monash Institute of Health Services Research, 2001) Triage decisions in respect of nursing are related to emergency care and normal patient care. In a study to assess the workability of triage system in community palliative care, it was found â€Å"

Features Of The Freshmen's Life In Colleges Essay

Features Of The Freshmen's Life In Colleges - Essay Example But although students in college are required to work hard so as to pass their exams, there are a lot of deviant behaviors in colleges, through which the students manage to score high grades without working hard for it. This paper looks at the general challenges faced by the freshmen in colleges. The information on the challenges faced by the freshmen in college is based on Reading My Freshman Year Chapter 6. The paper also includes the answer to interview questions on college life. And finally, the paper concludes with a paragraph that synthesizes the challenges of college life obtained from the Reading My Freshman Year Chapter 6, with the answers to the interview questions. In colleges, freshmen students indeed find themselves in a new environment, with a lot of challenges, and the students have to adapt to the challenges of the college life if they are to survive in college life and come out successfully, having achieved their goals. As we have stated in the introduction, there are diverse cultures and classes of people in colleges; student joins colleges from different cultures and social status. And when the student people from different cultural backgrounds and social status find themselves together, the students start to re-group based on one’s culture, social status, religion, believes or worldview. As it is clearly expressed in the Reading My Freshman Year chapter 6, â€Å"College Culture, like any culture, is neither singular nor monolithic†. One of the common cultures in USA colleges is the culture of students disrespecting their professors. This culture was developed by elite male students in the colleges who had a negative view towards education. One of the main challenges faced by freshmen student in colleges, therefore, is relating with their professors.

Law of Contract Essay Example | Topics and Well Written Essays - 1500 words

Law of Contract - Essay Example In all this, the intention of enforcing agreements through contracts is to boost commercial relations, since commerce generally involves individuals or personal interaction; and the obligation imposed by a contract is, in general, created by the parties themselves. This makes one accountable for his/her promises, and ensures that they deliver such promise within the ambit of law (Richards, 2007). As it stands, Pete on putting on his website that it is â€Å"The shop that never sleeps† is intended to create the picture of an operating system whereby all customers’ needs are acted on promptly with zeal. In the face of law, this will not be taken to be a twenty four hour business, but within the working hours, it operates with an efficiency that will guarantee customers satisfaction. Any service below this mark can prompt the customer to seek legal action (Stone, 2009). On the same note, Pete put on his website that he has four tickets for Dob Bylan concert at a total pric e of â‚ ¬100 for each ticket. He goes further to say that the tickets will be sold to the first person placing an order with him. This amounts to an offer, to anyone who has â‚ ¬100 per ticket to buy. It puts Mr. ... The person making the offer in this case is known as the offeror whereas the one who has been addressed to is called offeree. Mr. Pete has made an express offer since he has specifically made his intentions known to the offeree(s) through writing (MacLntyre, 2010). An offer is very different from an invitation to treat. An invitation to treat can be termed as a mere invitation to make an offer and no contract can result from it alone. A good example is afforded by the display of goods in a shop or supermarket. From all the decided case so far, the display of goods only amounts to invitation treat, not an offer. The offer is made at the point whereby the prospective buyer approaches the shop attendant or cashier, by picking up the goods and expressing the desire to buy those (Stone, 2009). Here, is a case to explain this: Pharmaceutical Society of Great Britain V. Boots (1953). The defendant has self service store in which certain listed drugs were displayed on shelves. It was illegal to sell such drugs unless the sale was under the supervision of a registered pharmacist. A customer selected some of those drugs from the shelves. The defendants had placed a registered pharmacist on duty at the cash desk near the exit, not at the shelves. The defendants were charged with the offence of listing drugs without supervision of a registered pharmacist. It was held that if the sale took place where the customer picked up the drugs, from the shelves, the defendants would be liable, but if the sale took place at the cash desk where the pharmacist was located, then the pharmacist would be liable (Richards, 2007). To Pete’s side the contract is executed on his part, since he has brought forward

Features Of The Freshmen's Life In Colleges Essay

Features Of The Freshmen's Life In Colleges - Essay Example But although students in college are required to work hard so as to pass their exams, there are a lot of deviant behaviors in colleges, through which the students manage to score high grades without working hard for it. This paper looks at the general challenges faced by the freshmen in colleges. The information on the challenges faced by the freshmen in college is based on Reading My Freshman Year Chapter 6. The paper also includes the answer to interview questions on college life. And finally, the paper concludes with a paragraph that synthesizes the challenges of college life obtained from the Reading My Freshman Year Chapter 6, with the answers to the interview questions. In colleges, freshmen students indeed find themselves in a new environment, with a lot of challenges, and the students have to adapt to the challenges of the college life if they are to survive in college life and come out successfully, having achieved their goals. As we have stated in the introduction, there are diverse cultures and classes of people in colleges; student joins colleges from different cultures and social status. And when the student people from different cultural backgrounds and social status find themselves together, the students start to re-group based on one’s culture, social status, religion, believes or worldview. As it is clearly expressed in the Reading My Freshman Year chapter 6, â€Å"College Culture, like any culture, is neither singular nor monolithic†. One of the common cultures in USA colleges is the culture of students disrespecting their professors. This culture was developed by elite male students in the colleges who had a negative view towards education. One of the main challenges faced by freshmen student in colleges, therefore, is relating with their professors.

The photograph in focus Essay Example | Topics and Well Written Essays - 750 words

The photograph in focus - Essay Example The picture of the macaque covers the immediate front upper half parts of the animal and also little of the front parts of both sides of the animal such as the protruding shoulders. It is a close up picture meaning the photographer must have been considerably near the animal. Although the picture was taken from a close range, the image of the macaque does not fill the parameters of the photograph. It allows for approximately 50% view of the background on its top, right hand and left hand sides respectively. The photograph’s position is not centrally balanced but a little shifted to right the hand side giving a greater view of the background on the left hand side. Such characteristics of the photographs could be as a result of taking the picture in a rush in order to capture that exact moment hence no time to properly balance and plan. Again, it may be a deliberate move by the photographer in order to show the environment of the animal. In the picture, the macaque is covered in brown fur with patches of grey on the front side. It appears to be in a seated position with its butt to the ground and fore arms firmly supported on the ground due to its frontal horizontal posture. Its mouth is wide opened depicting that the animal is making loud sounds characteristic of a form of communication to other animals. The wide mouth is displaying a set of big strong teeth and tongue to further depict that this animal can handle or even take hard foods that require hard biting into and tearing. An example of such a food would be the crabs. The teeth are also a symbol of the strength of the animal as tools such as in fighting with others. Some of the teeth at the inner end of the mouth have black patches on their upper side depicting they are experiencing a mild form of decay. This can be a show of the lifestyle and brain capacity of the animal in that it does not disinfect its mouth against decay but the tongue keeps the mouth as clean. Some of the teeth appear to be br oken while some are totally missing from their sockets. This could be a show of the tough to break or chew type of diet that the macaque follows. In addition, it could also be as symbols of injuries from fighting either with enemies or in pursuit of dominance within social groups. The face appears to be squelched backwards with its eyes closed, ears pushed backwards, and nostrils half closed. This facial expression on the macaque shows the intensity in which it is making the noise. Both this facial expression and the extremely wide opened mouth show the great intensity in which it is making the sound which might be assumed is intended to warn an enemy or alert its comrades. The background of the picture shows fresh, deep green bushy vegetation. This is as a show of the habitual environment of the macaque. This is consistent with the macaque’s habitual home of mangrove forests and other marshy regions. Light in the photograph appears to be subjectively focused on the macaque o n its right side while the left side is in partial darkness. The lack of a properly defined shadow depicts that the light is not very strong. On the background, the light appears to be of bright yellow color as the morning sunrise while from the view of the animal it appears to be bright white in color. This difference in color of the light on the macaque is attributed to the reflection and absorption by its outer grey colored fur. Again, the whole right