GAAP vs. IFRS comparison free essay sample

GAAP/IFRS Financial Statement Comparison Through this course we have been taking a closer look into the Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS). The book lays out the major similarities and differences between the two separate but equal accounting methods. I say, Equal, in the sense that the IFRS and GAAP accounting methods are two different ways that the any company that could come to the conclude the financial statements for any such accounting period. The differences that have apparent between the two methods, GAAP is only used in ompanies that have been started in the United States, whereas internationally IFRS has been adopted by those prospected companies. This project will take a closer look into the financial statements of two different companies, Exxon Mobil that follows the GAAP method and British Petroleum (BP) under the IRFS accounting method. Exxon Mobil Corporation is an American multinational oil and gas corporation headquartered in Irving, Texas, United States. We will write a custom essay sample on GAAP vs. IFRS comparison or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is a direct descendant from John D. Rockefellers Standard Oil Company, and was formed on November 30, 1999, by the merger of Exxon and Mobil. British Petroleum, most often referred to as BP, is a British multinational oil and gas company in London, England, United Kingdom where the company has established their headquarters. It is the fifth-largest energy company by market capitalization, the fifth-largest company in the world measured by 2012 revenues, and the sixth-largest oil and gas company measured by 2012 production. It is one of the six oil and gas super majors. BP is not only in the business for distributing oil; rather it is vertically integrated and operates in all areas of the oil and gas industry. In Chapter 4 we discussed the different types of income statements that we use under the principles of GAAP. Of these include a single step income statement, as well as a multi step income statements. Both statements give information to the future and or present investors of the company with the net income of the company. IFRS has some different methods when dealing with the income statement, of which never mention the use of a single/multi step income statement. We covered the section dealing with extraordinary items, all of which are included in the multi step income statement. Under IFRS, we can conclude that the use of an extraordinary item is prohibited. When taking a closer look into the two financial statements of Exon and BP, we can conclude that both companies have laid out a their income statements in the similar fashion. Except under GAAP Exxon has only a consolidated income statement; where as BP has a group income statement, as well as group statement of changes in equity. Another one of the major differences that I have pulled from Chapter 4 examines the different classifications that expenses have when looking at GAAP vs. IFRS. It is stated in the book that under IFRS companies must classify their expense by either nature or function. Which is not a requirement when completing the financial statements under the techniques of GAAP. This distinction creates a break in the similarities when creating the documents. With this ditterence, there comes a break in the similarities in the representation ot the documents. Therefore creating it harder to compare Exxon and BP because the companies made their financial statements under different accounting principles. These differences between GAAP and IFRS makes it harder for future investors to ompare the two companies side by side. In chapter 5, taking a closer look into the balance sheet and the statement of cash flows. We will find similarities between GAAP and IFRS when dealing with the disclosures of the different accounts in the financial statements. When the company decides to make their financial statements with regards to their accounting policies, whether annually or quarterly, both different sets of principles will be the same in the disclosure in this manor. The Judgments that the management has made in the process of applying the entities will not vary between GAAP and IFRS. As well as, the key assumptions and estimation of the material value adjustments to the carrying amounts of the assets and liabilities. It can be easily seen that the accounts for both Exxon and BP companies have many similarities. The accounts for both GAAP and IFRS have a tendency to be similar, making it easy for the reader to compare the information that is laid out in the financial statements. Other differences that we will see between the two different policies, when reviewing the balance sheet, are the way in which the assets are listed are in the everse manor on the balance sheet. When following IRFS, the accounts are listed in the terms of liquidity at the bottom of assets. Under IFRS, the information is presented with the most liquid account listed at the end of the assets division. This dissimilarity will not make a massive impact on what investors information on the company that they are reviewing. The other differences that we will see when dealing with the differences, the terminology is different under IFRS. The balance sheet is no longer stated as the Balance Sheet; it is now referred to as the Group Balance Sheet. This is not a major difference between BP and Exxon, for example in other companies that follow IFRS, the balance sheet s called the Statement of Financial Position. This difference could make it increasingly difficult when comparing two companies for future investors, if that were the case. GAAP and IFRS have both defined fair value and historical cost in the same way. With that being said, British Petroleum has begun implementing it in day-to-day use of completing the financial reports. The European countries that do their accounting ased on IFRS have been using the new sense of fair value within their companies. This difference of accounting makes the IFRS way of seeing out the completion of the financial reports much closer to the real value of the company. The IFRS statements are becoming a truer value of the company at hand, therefore playing the upper hand in the eyes of future investors. Exxon mobile still accounts for their assets under historical cost, in hindsight being a misrepresentation of the true value of the company. To sum up the similarities and differences between Exxon Mobil and British Petroleum, there are no differences that we have not already covered in the articles regarding GAAP and IFRS. The similarities between the two companies include how the both statements give information to the future and or present investors of the company with the net income of the company. As well as both companies find it necessary to lay out a financial document in regards the to the assets and liabilities Some of the major differences between these two companies deal with how these financial statements are laid out and their format. Under IFRS, the balance sheet is ot in the same order of liquidity as under GAAP. Also, there is a difference when taking into account the way that each method sees out the true valuation of an asset. Under GAAP, Exxon mobile values their assets for example PPE at historical cost; BP under IFRS does this by means of fair value. Even though these two very similar companies have different methods of accounting, this does not mean that investors do not have the means on analyzing these two companies side by side. It is still very possible that interested people still can compare these companies, while having different accounting methods.

Saint Augustine of Hippo

Saint Augustine of Hippo Christened Augustine at birth in Tagaste on November 384, St Augustine of Hippo was born to Patricius and Monica. His father, Patricius grew up as a pagan and one of the curiales of their city until his wife’s Christianity, coupled with her virtuous ways, pushed him into conversion and baptism into Christianity before he died in North Africa.Advertising We will write a custom essay sample on Saint Augustine of Hippo specifically for you for only $16.05 $11/page Learn More He had quite an uneventful youth marred only by an episode of stealing pears (Appleton 67). Augustine received a Christian education at the local catechumens where he reports to have learnt about the divine providence, a future with terrible sanctions, as well as the testimony of Jesus Christ, which he considers the most vital of all. Having excelled in his classes, Patricius decided to enroll himself at Carthage where he would pursue Forensics. However, it took several months to con solidate the necessary funding for his education at Carthage, during which he seemed very idle, leading to the loss of his virtue. As a young person, he possessed an outstanding passion about carnal matters, an awareness that only heightened when he got to Carthage. Carthage still had some evident pagan features where its ‘ungodly’ attractions, lecherous fellow students, and theatres, amongst others lured him into sin (Bright, Trump, and Fitz 65). He also lost the battle against his pride in his literary skills. In the year 372, he had a child with a mistress he had received the responsibility of seeing. Later on, Monica came to learn of it, much to her disappointment. By then, he only had nineteen years. As a result, he genuinely sought o mend his ways. In the year 373, he studied a text by Cicero, ‘Hotensius’, which marked the genesis of his love for wisdom. His devotion shifted from rhetoric, which he had studied all along, to philosophy. Rhetoric remain ed relegated to his profession. During this quest for wisdom, he encountered Manichaeism. This sect promised to help him find scientific answers to most of the mysterious phenomena that had baffled him for a while (Broadbent 89). The most mysterious aspect that he sought to understand resulted from his sinful past: he wanted to understand the source of evil. The sect also promised to introduce him to a philosophy that seemed free from the influence and restrictions of religion or faith, an idea, into which he completely bought. He read and took up their beliefs with his usual ardor and passion, which went on for nine years. In the meantime, he went back to Carthage as a young professor of rhetoric. Monica, still upset by his desertion of the truth, even refused to invite him to her house for a while. Back in Carthage, he participated in a poetic tournament, which he won thereby receiving the corona agonistica award. Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More He eventually came to accept that there was no science in Manichaeism and that caused him to disown that faith. Manicheans also had an ambiguous and at times contradictory philosophy that seemed to embrace virtue while simultaneously excusing immorality. In addition to these flaws, Augustine found their counter-arguments against catholic lacking and unconvincing as they always reiterated that scriptures had some evident flaws. After repudiating the sect, he went to Italy in 383, where he started a rhetoric school only to close it a short while later when the students sought to defraud him. He got a job as a professor, which he did for a while and that was when he encountered Bishop Ambrose (Flinders 98). This kindly bishop’s exceptionally saintly behaviors would impress Augustine into conversion four years later. However, he yet wished to try several other ‘truths’ before he foun d his exact fit. He ventured into an Academic philosophy, with its ‘pessimistic skepticism’ for a while. He then tried Neo-Platonic philosophy, which genuinely impressed him based on the works of Plotinus and Plato. His only desired to find the truth, and learn how to live a perfect life, one that did not seek either honor or wealth built on a foundation of celibacy. With this goal in mind, he took his child Adeodatus, his mother Monica, and his friends, and together they resorted to Cassisiacum, where he would hold monumental discussions on various topics including truth, God, the soul, true happiness in philosophy, evil, and the providential order of the world, among others (Frost 108). People came to know these as ‘Dialogues’. Augustine received his baptism into Christianity in 387, the year his mother died, forcing him to spend some time in Carthage refuting the beliefs of Manicheans. He then went back to Africa in 388, whereupon reaching Tagaste; he so ld all his wealth and gave the proceeds to the poor beginning to live the perfect life he had always idealized. In 391, he received a priesthood consecration. Although he did not want the post, he proceeded to accept and fulfill the calling. As a priest, he seemed instrumental in the conversion of many souls. Some of his great successes include the public humiliation of Fortunatus, a Manichean doctor who had come to convert the Christians of Hippo into his sect. The humiliation proved too great for the great doctor to bear thus making him leave Hippo shortly after it happened. Augustine also banned the holding of banquets in the chapels of martyrs, and delivered a discourse during the Plenary Council of Africa that would later become the treatise, De fide et Symbolo His writings remain categorized into confessions (history of the development of his heart), retractions (growth of his mind), and letters, which define his activities in the church. His letters, currently numbered at 270 , contained practical solutions to the members’ problems.Advertising We will write a custom essay sample on Saint Augustine of Hippo specifically for you for only $16.05 $11/page Learn More Contra Academicos, De Beatà ¢ Vità ¢, De Ordine, On the Holiness of the Catholic Church, and The City of God form part of his great works (Kent, and Brown 43). Augustine assumed the seat as the Bishop of Hippo at 42. People have defined his episcopacy as one dominated by truth, with him as the guardian of people’s souls, and that it seemed rich with sermons on charity. Augustine led several movements, over doctrinal enemies. These included the Manichean controversy based on the concept of evil. He managed to convert a Manichaean named Felix, believed to be one of the greatest doctors (in terms of proficiency with the Manichean doctrine) of his time during one of his famous public conferences. During this conference, he gave a speech that gave clarificatio n on the nature of evil. He explained that not all of God’s laws and precepts qualify as evil in nature or by extension. Instead, evil comes from the liberty, or free will accorded man and other creatures, when people abuse the liberty (Portalie 78). Another controversy he helped straighten concerned Donatists and their questions on the sinners in the church, including the morality of priests and its influence over their hierarchy. Augustine expounded on views earlier mentioned by St. Cyprian and Opatus. He stated that a sinner could remain within the realm of the church, but only with the intention of converting him/ her in the near future. Other controversies he settled include the Arian and Pelagian controversies (Portalie 99). He died in 436. St. Augustine stood out as an impeccable man with a profound understanding on the doctrines, nature, authority, and institution of the church. He expounded on numerous confounding texts containing doctrines and helped guide most of t he dogmas advanced today about the church (Yen 66). It proves important to note that Augustine did not have any protestant views, but rather catholic, as many protestant critics seek to portray him as an anti-reformist reformer, which seems in contrast to his true nature. Nevertheless, his contribution to religion and humanity in general remains profound regardless of the lens anybody might choose to view his accomplishments. Appleton, Maine. St. Augustine of Hippo. New York: Springler, 2001.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Bright, Cornelia, Trump, Bernado, and Fitz, Julie. A Biography on St. Augustine of  Hippo. Paris: Verde Inc., 2000. Broadbent, Stephen. Eternal and Spiritual Issues. The Trumpet 1.1 (1992): 28. Flinders, Lyon. On Truth, Grace, and Provident Living. Herald To Nations 3.5 (2006): 50-62. Frost, Richard. Understanding the concept of Sainthood: St. Augustine of Hippo. Roman  Theology 4.2 (1994): 23-47. Kent, Lexis, and Brown, Christopher . Saints and Cathedrals. Washington DC: Basic Books, 2004. Portalie, Eugene. Life of St. Augustine of Hippo. The Catholic Encyclopedia 1.3 (2011): 34-89. Yen, Kristen. Standard Works of The Catholic Church. Vatican: Oxford University Press, 1999.

Socialism in The United States Essay Example | Topics and Well Written Essays - 1000 words

Socialism in The United States - Essay Example This highlights the merit of the individual as a pillar of the economy, thus, leading to civil liberties which are the very foundations of democracy. 1 Change is deemed a necessity, the nature of man is inherently ever-changing. Wealth is sometimes concentrated to a small percentage of society. Carnegie talks of fortune in essence and how to allocate the surplus in fortune among individuals. He proposes that one, they can bequeath it as inheritance, two, they can donate it to be used for public good or three, the wealthy can oversee it while they are alive.2 The unnecessary concentration of wealth to one man or family can be made more beneficial if such possessions be disseminated for the advantage of a larger population. Such should be used for public benefits wherein the population will garner the primary good. It should be a duty of those who are well-off to be philanthropists and give back to the community and establish programs that will help them in a lasting way. This should be inherent among them for they are the ones who are with the resources to do so. It should come as an intrinsic obligation. The value of giving back and responsibility should be conferred its due importance as they are first and foremost citizens of the nation and should help in nation-building.3 The United States of America gives attention to providing opportunity to the population in general, granting equal chance to everyone. This, as David Potter articulates, is the only economic policy that remains constant regardless of time and circumstance within the United States. The 1930’s introduced a new outlook on the dynamics of the economy, laissez faire ideas were adapted. But this was merely a verification that the objectives of democracy outweigh all economic ideologies the nation is in pursuit of, had it not work, they would have turned into something else. 4 Adam Smith contends that preference for locally produced goods and giving support to the

Stategic Management of Human Resources Essay Example | Topics and Well Written Essays - 3500 words

Stategic Management of Human Resources - Essay Example But today, personnel departments are replaced or merged with the human resources departments; (Is there a difference between human resources and the personnel department) hence the demarcation between the two functions has been eliminated. Therefore, now personnel departments in addition to recruiting and selecting personnel, it maintains employee records, helps in career development and training of employees, handles and enforce all kinds of laws and regulations as put forward by the state administration, and moreover, also deals with individual and unionized employees in their personnel actions. The staffing function of personnel department has three parts to it namely, selecting, hiring and training. After the organizing function of the management determines the places and the jobs that are critical for the organization performance of its functions, the role of staffing comes into play. Thus, personnel managers recruit a new pool of individuals from outside if they see no internal fillings can be done. The recruiting may begin with the ad for a job vacancy, referral etc. The short listed applicants are screened through interview and other tools that are used t evaluate such as projective techniques etc. Management discharges, dismissals, transfers are also a part of it. The handling of personnel records help the company generate weekly or monthly activity records for these to be monitored, in light of all the rules, regulations and the ordinance requirements put forth. Various documentation that is required as a part of daily operating process such as subpoenas, employment verifications and also the unemployment compensation is handled. Besides, evaluation of employees and the maintenance of data is also handled as a part of record and data base of the employees by this department. In short, it has all the classified information of all the employees that are a part of the company be it temporary, permanent, seasonal, or part time etc. Another issue that relates to the function of the personnel department is the workers compensation. Normally, under the worker compensations acts as different states' requirements puts responsibility on the personnel department. This requires the personnel department to determine the compensation - weekly, monthly or the daily wage basis. Besides, benefits such as compensation for permanent or temporary disabilities, work related injuries, other than that medical, vocational rehabilitation, insurance, or other kind of benefits for the family members of the workers is also managed by the personnel managers. It also handles workers' compensation claims, issues related to sick or annual leave, etc. Fringe benefits are also administered under this role. One of the primary functions of the personnel department is the training of employees and the workers. This helps the employees achieve the maximum level of competency and assist employees that lack in certain areas to polish and brush up their skills. The training may be aimed at conducting work out sessions for employees at the entry level position and also the managers as they climb up the ladder. The

Criminal Law Foundations Evaluation Essay Example | Topics and Well Written Essays - 1000 words

Criminal Law Foundations Evaluation - Essay Example The flipside of the above development is that criminal elements have taken advantage of the interactive nature of globalisation to perpetuate crime in the US. In the US, the September 11th Attacks serves as the epitome of the downsides of globalisation since the attacks were planned overseas by Al-Qaeda elements and executed by hijacking airplanes before crushing them against buildings. Terrorism becomes more complicated to the US criminal justice system, given that globalisation has helped make America more multicultural. For this cause, America harbours people with criminal intent and no patriotism to the country. Courtesy of the same globalisation, the US has had to contend with the smuggling of narcotics from Latin American countries such as Mexico and Columbia, into the American soil. Similarly, the financial implications of globalisation on the US criminal justice system is underscored by the fact that since globalisation has made terrorism a global problem and America's intere sts are spread both locally and globally, the US has had to increase and fine-tune the operations of its law enforcement agencies to incorporate US' international interests. It is against the same backdrop that the US also has made frantic efforts to spread its ideals on justice and the war on terror. The US has made several efforts to have different states the world over pass and domesticate the antiterrorism bill. Comparing And Contrasting International Criminal Justice Systems (Civil Law, Common law, and Islamic Law and Socialist Law traditions) According to Dammer and Albanese (2010), the difference between civil and common law is that the latter is based on case laws and customs, while civil law mainly depends on the principle of legality and Roman law. In the common law, the judge will have to use inductive reasoning about facts presented to him, while in civil law, the judge uses deductive reasoning. In common law, the court of law can fashion an equitable solution, as one th at is fair. In civil law, it is inappropriate for the court to contrive a remedy that is not prescribed in the code. Again, in common law, the judge and jury may preside over the case, as opposed to the civil law where as panel of judges, or just one judge may preside over the case. Islamic law on the other hand appreciates human action by dividing them into the permitted [halal] and the prohibited [haram]. These are also further subdivided into different degrees of good or evil, through the use of various descriptions such as forbidden, objectionable, neutral, recommended and/ or obligatory. The source of Shariah or Islamic Law is the Quran and Islamic tradition such as Hadith. The verdict arrived at are therefore a derivation of religious views in the Quran, the Hadith and interpretations of religious scholars. The verdicts that are issued under Islamic Law are harsh since offences committed are deemed to have been committed against God. Similarly, democratic principles and even g ender parity do not feature therein. Discussing the Impact That Cyber Crime and Technology Have Had On Worldwide Justice Systems It is a fact that cybercrime and technology have impacted judicial systems, worldwide. For

AIS-MACA- Z: MACA based Clonal Classifier for Splicing Site

AIS-MACA- Z: MACA based Clonal Classifier for Splicing Site AIS-MACA- Z: MACA based Clonal Classifier for Splicing Site, Protein Coding and Promoter Region Identification in Eukaryotes Pokkuluri Kiran Sree, Inampudi Ramesh Babu, SSSN Usha Devi N   Abstract Bioinformatics incorporates information regarding biological data storage, accessing mechanisms and presentation of characteristics within this data. Most of the problems in bioinformatics and be addressed efficiently by computer techniques. This paper aims at building a classifier based on Multiple Attractor Cellular Automata (MACA) which uses fuzzy logic with version Z to predict splicing site, protein coding and promoter region identification in eukaryotes. It is strengthened with an artificial immune system technique (AIS), Clonal algorithm for choosing rules of best fitness. The proposed classifier can handle DNA sequences of lengths 54,108,162,252,354. This classifier gives the exact boundaries of both protein and promoter regions with an average accuracy of 90.6%. This classifier can predict the splicing site with 97% accuracy. This classifier was tested with 1, 97,000 data components which were taken from Fickett Toung, EPDnew, and other sequences from a renowned medical uni versity. Key Words: MACA(Multiple Attractor Cellular Automata) , CA(Cellular Automata) ,AIS( Artificial Immune System) ,Clonal Algorithm, AIS-MACA-Z(Artificial Immune System- Multiple Attractor Cellular Automata-Version Z). Introduction In recent years, study of Cellular Automata (CA) as a potential modeling tool has gained importance. Some researchers and scientists have used CA in image processing, data compression, pattern recognition, encryption, VLSI design and language recognition. Cellular Automata (CA) is a computing model which provides a good platform for performing complex computations with the available local information. CA is portrayed by local interconnectivity of cells in the network/grid. The interactions/communications between the cells are pulley local. Each cell is permitted to interact with its neighboring cells only. Further, the interconnection links typically convey just a little measure of data. No cell in the entire network will have the global view. These characteristics of CA attracted us to propose a classifier which can be very much useful for solving many problems in bioinformatics with the existing frame work. Artificial Immune System is a novel computational intelligence technique with features like distributed computing, fault /error tolerance, dynamic learning, adaption to the frame work, self monitoring, non uniformity and several features of natural immune systems. AIS take its motivation from the standard immune system of the body to propose novel computing tools for addressing many problems in wide domain areas. These features of AIS are used in the thesis to strengthen the proposed CA classifier Literature Survey Vitoantonio Bevilacqu[1] at el. tried to provide theoretical foundations for solving some problems in bioinformatics using artificial immune system like multiple sequence alignment problem and protein structure prediction. Hybrid immune algorithm was proposed for addressing multiple sequence alignment problems. Some open problems in bioinformatics are discussed and authors tried to create insight for applying AIS in bioinformatics. Shane Dixon at al has proposed Bioinformatics data mining was proposed with AIS and Neural Network. Variations in the real valued negative selection algorithm and multi layer feed forward neural network model are discussed in detail. Niloy Ganguly[2] at al has made a survey on cellular automata which say CA uses the local information and performs complex computations. Authors gave a brief discussion on the types of Cellular Automata. Niloy Ganguly at al has also proposed theoretical concept of proposing CA for pattern classification which can be applied for low cost VLSI implementation. This classifier is capable of accommodating noise based on distance metric also. Palsh Sarkar [3]also have given a brief history of cellular automata regarding the way for creating CA games like game of life and firing squad problem and creating local CA rules for specific problems. Pradipta Maji[4] at al has proposed the error correcting capability of cellular automata based on associative memory. The desired CA is evolved with formulation of simulated annealing program. X.Xiao[6] at al has used CA to generate image representation for biological sequencs. The research is amide to improve the quality of predicting protein attribut es such as structural class and sub cellular location. Adriana Popovici at al has successful applied CA in image processing. Parallelism in CA is used to remove the noise and detection of boarders in digital images. Jesus P. Mena-Chalco[5] at al has used Modified Gabor-Wavelet Transform for addressing this issue. In this connection, numerous coding DNA model-free systems dependent upon the event of particular examples of nucleotides at coding areas have been proposed. Regardless, these techniques have not been totally suitable because of their reliance on an observationally predefined window length needed for a nearby dissection of a DNA locale. Authors present a strategy dependent upon a changed Gabor-wavelet transform for the ID of protein coding areas. This novel convert is tuned to examine intermittent sign parts and presents the focal point of being free of the window length. We contrasted the execution of the MGWT and different strategies by utilizing eukaryote information sets. The effects indicate that MGWT beats all evaluated model-autonomous strategies regarding ID exactness. These effects demonstrate that the wellspring of in any event some piece of the ID lapses handled by the past s ystems is the altered working scale. The new system stays away from this wellspring of blunders as well as makes an instrument accessible for point by point investigation of the nucleotide event Changchuan Yin[6] at el has proposed a strategy to foresee protein coding areas is produced which is dependent upon the way that the vast majority of exon arrangements have a 3-base periodicity, while intron groupings dont have this interesting characteristic. The technique registers the 3-base periodicity and the foundation clamor of the stepwise DNA sections of the target DNA groupings utilizing nucleotide circulations as a part of the three codon positions of the DNA successions. Exon and intron successions might be recognized from patterns of the degree of the 3-base periodicity to the foundation commotion in the DNA groupings. Design of AIS-MACA-Z The general design of AIS-MACA-Z is indicated in the figure 1. Input to AIS-MACA-Z algorithm and its variations will be DNA sequence and Amino Acid sequences. Input processing unit will process sequences three at a time as three neighborhood cellular automata is considered for processing DNA sequences. The rule generator will transform the complemented and non complemented rules in the form of matrix, so that we can apply the rules to the corresponding sequence positions very easily. AIS-MACA-Z basins are calculated as per the instructions of proposed algorithm and an inverter tree named as AIS multiple attractor cellular automata is formed which can predict the class of the input after all iterations. Figure1: General Architecture of AIS-MACA- Z For a sample DNA sequence and fuzzy real values, the data structures AIS-MACA-Z [7,8] is shown in the figure 2. The decimal equivalent of the next state function, as defined as the rule number of the CA cell. In a 2-state 3-neighborhood CA, there are 256 distinct next state functions, among 256 rules, rule 51is represented in the following equation 1. Rule 51 : qi(t + 1) = qi(t) Equation (1) Figure2: AIS-MACA- Z data structure Experimental Results Experiments were conducted by using Fickett and Toung data [9] for predicting the protein coding regions and splicing cites. All the 21 measures reported in [9] were considered for developing the classifier. For promoter region identification human promoters from EPDnew[10]. Table 1 represents the splicing cite output. Figure 3,4,5,6 shows the prediction of promoter and protein coding regions. Table 1: Splicing Cite Output Figure3: AIS-MACA- Z Interface Identifying Protein Coding Regions Figure 4: Exons Boundary Reporting Figure 5: Coding Sequence Reporting Figure 6: Coding Sequence Probability Levels 5. Conclusion We have developed a logical classifier designed with MACA and strengthened with AIS technique that uses a fuzzy logic for predicting the slicing sites, protein and promoter regions. The accuracy of the AIS-MACA-Z classifier is considerably more when compared with the existing algorithm which is 90.6% in average. The proposed classifier can handle large data sets and sequences of various lengths. This classifier certainly provides intuition towards application of MACA to several problems in bioinformatics. 6. References Bevilacqua, Vitoantonio, Maurizio Triggiani, Vito Gallo, Isabella Cafagna, Piero Mastrorilli, and Giuseppe Ferrara. An expert system for an innovative discrimination tool of commercial table grapes. In Intelligent Computing Theories and Applications, pp. 95-102. Springer Berlin Heidelberg, 2012. Ganguly, Niloy, Biplab K. Sikdar, Andreas Deutsch, Geoffrey Canright, and P. Pal Chaudhuri. A survey on cellular automata. (2003). Sarkar, Palash, and Subhamoy Maitra. Nonlinearity bounds and constructions of resilient Boolean functions. In Advances in Cryptology—CRYPTO 2000, pp. 515-532. Springer Berlin Heidelberg, 2000. Maji, Pradipta, Chandrama Shaw, Niloy Ganguly, Biplab K. Sikdar, and P. Pal Chaudhuri. Theory and application of cellular automata for pattern classification. Fundamenta Informaticae 58, no. 3 (2003): 321-354. Mena-Chalco, Jesà ºs P., Helaine Carrer, Yossi Zana, and Roberto M. Cesar. Identification of protein coding regions using the modified Gabor-wavelet transform. Computational Biology and Bioinformatics, IEEE/ACM Transactions on 5, no. 2 (2008): 198-207. Yin, Changchuan, and Stephen S-T. Yau. Prediction of protein coding regions by the 3-base periodicity analysis of a DNA sequence. Journal of theoretical biology 247, no. 4 (2007): 687-694. Sree, Pokkuluri Kiran. AIS-INMACA: A Novel Integrated MACA Based Clonal Classifier for Protein Coding and Promoter Region Prediction. J Bioinfo Comp Genom 1 (2014): 1-7. Nedunuri, SSSN Usha Devi, Inampudi Ramesh Babu, and Pokkuluri Kiran Sree. An Extensive Repot on Cellular Automata Based Artificial Immune System for Strengthening Automated Protein Prediction. Advances in Biomedical Engineering Research 1, no. 3 (2013). Fickett, James W., and Chang-Shung Tung. Assessment of protein coding measures. Nucleic acids research 20, no. 24 (1992): 6441-6450. Dreos, Renà ©, Giovanna Ambrosini, Rouayda Cavin Pà ©rier, and Philipp Bucher. EPD and EPDnew, high-quality promoter resources in the next-generation sequencing era. Nucleic acids research 41, no. D1 (2013): D157-D164.

Abortion :: essays research papers

Abortion is one of the most controversial issues around, and is an issue that will never be agreed upon. By bringing morals into the question of whether it should be legal to have abortions, this issue has been elevated to a higher level. By some people, it is no longer looked at as a question of choice but as a question of morality, and these concepts have led to a full-blown debate over something that really should not be questioned. Every woman in America has the right to decide what to do with their bodies. No government or group of people should feel that they have the right to dictate to a person what path their lives should take. People who say that they are "pro-life" are in effect no more than "anti-choice". These pro-lifers want to put the life and future of a woman into the hands of the government. At the time, which the fetus is aborted, it is not a being with personality. Anyone would agree to the fact that it is alive and human, however, it is also true that it is no more a person than a tree would be. Though the fetus may be a large grouping of human cells, with the potential to become more than that, at the state of development which the fetus has reached at the time of abortion, it is not a person and therefore should not be looked at as such. W hen does the fetus become a person? Though the legal moment at which the fetus is looked at for the first time as a human being is deemed to be at the instant that it is born, the difference between an eight- week premature infant and a 24-week-old fetus is virtually nonexistent. So should the fetus be regarded as a person, or should the premature baby still be regarded as a fetus? Thus arises the statement by the pro-life side of the argument that should not the fact that we are unable to pinpoint with absolute certainty the precise moment when a fetus suddenly develops a personality means that we ought to do away with the process until such a time that we are able to ascertain that persons are not being murdered. This argument will go on for quite some time, and is but one in a list of reasons why the pro-life supporters take the standpoint that they do.

Examinership, Receivership and Liquidation in Ireland

The collapse of the Irish economy has triggered a substantial increase in the number of companies in Ireland which are being deemed insolvent and which are no longer in a position to continue operating as viable entities. This has caused the companies directors, creditors and shareholders to seek remedies available under Irish law. The law in Ireland regarding companies in financial difficulties was originally set out by the Companies Act 1963, which was amended in 1990, and then again in 1999.All cooperate entities must adhere to the legislation set out under the Act and their individual memorandum of association and articles of association, which together constitute the constitution of a company. The principal remedies for dealing with insolvent companies are: 1. Examinership; 2. Receivership; 3. Liquidation. 1. The concept of examinership was introduced into Irish law by the Companies (Amendment) Act 1990. This legislation was enacted in order to provide companies which were in fi nancial difficulties with the chance of recovering and thereby avoiding liquidation.An examinership is where the court places a company under its protection to enable a court appointed examiner to assess the affairs of a company and consider whether it is capable of survival, and if so, puts forward proposals that will facilitate that continuation of business. The motivation behind the creation of this legislation was the prevention of the collapse of the Goodman Group. The aim of this legislation was to avoid liquidation of companies with a chance of recovering from financial difficulties.Forde and Kennedy opine that the immediate objective and consequence of the protection created by this legislation is to provide the company or companies in question with extensive immunity against its creditors and against claims being made against it. McCormack in his article â€Å"Control and Corporate Rescue† believes that this role was created as a response to changing political and bu siness dynamics in the l990s. The receivership model was seen as being too creditor centred and as not being sufficiently responsive to the concerns of other stakeholders.The feeling at the time, McCormack opined, was that â€Å"banks had pushed companies unnecessarily into insolvency by being unduly precipitate in the appointment of receivers. † The original legislation has been criticised in numerous respects, and so has been amended significantly by the CA 1999. Finlay CJ in the Supreme Court in Re Holidair Ltd, acknowledged the shortcomings of the legislation and held that it is appropriate to approach the construction of any sections in CA 1990 on the basis that the two objectives of the legislature were to provide a period of protection for a company and that a company should be continued as a going concern.The legislation was being used as a last attempt to save companies which were incapable of salvation. As John O’Donnell put it in his article ‘Nursing t he Corporate Patient – Examinership and Certification under the Companies Act, 1990’, â€Å"for many, it has been a painful experience to learn that the Act is designed to help cure the sick but cannot raise the dead. † Keane notes that the granting of the examiner is discretionary. A court may appoint an examiner where it appears that: a) A company is or is likely to be unable to pay its debts; (b) No resolution subsists for the winding-up of the company; (c) No order has been made for the winding-up of the company. Because of the effects of an examiner on a company, one should not be appointed without a real prospect of survival. Lardner J in Re Atlantic Magnetics Ltd advocated a strict test for â€Å"reasonable prospect of survival†. He was overruled by the Supreme Court, in favour of a requirement of â€Å"some prospect of survival†.Prior to the revision of CA 1990, the leading authority on the test for the appointment of an examiner was that S C decision in Re Atlantic Magnetics Ltd. The statutory revision of Section 2. 2 has effectively reversed that decision. The foregoing views are supported by the decision of the High Court in Re Tuskar Resources plc, which was the first written decision on the appointment of an examiner since the changes effected by CA 1999 were commenced. McCracken J began by analysing the changes effected to the test for the appointment.He said the new test was more in keeping with the decision of Lardner J in the High Court than with the decision in the Supreme Court – â€Å"In re Atlantic Magnetic†¦Finlay CJ also stated that there cannot be an onus of proof on a petitioner to establish as matter of probability that the company is capable of surviving as a going concern. It seems to me that this is no longer the position under the Act of 1999 by reason of the wording of the new sub-s 2(2). † He refused to appoint an examiner as the petitioner had failed to discharge the onus of proof that there was a reasonable prospect of the survival of the company.Although all petitions to have an Examiner appointed must be presented to the High Court, the HC may remit the matter to the Circuit Court under CA1990 Section 3. 9 where it appears that the total liabilities of the company, do not exceed â‚ ¬317,434. For the petition to be approved, the CA 1990 required a petition to have evidence of possibility of salvation but no detailed analysis of the company’s situation was required. This is another criticism of that Act. The petition to have an examiner appointed and the grounding affidavit must be made uberrimae fides, that is, in the utmost of good faith.What was first decided by Costello J in Re Wogans (Drogheda) Ltd has now been given statutory force by Section 4a CA 1990. Where it is discovered that the court has been misled, the entire application will be tainted. If this is discovered early in the proceedings, the examiner will be discharged where the lack of good faith is sufficiently serious. However, a lack of candour and good faith will not always result in a refusal to confirm an examiner’s proposals, as seem in Re Selukwe Ltd. There are no particular qualification requirements for an examiner. They can’t have been an officer of the company within the last 12 months.McCracken J held in Re Tuskar Resources plc that there was no bar on the person who provides the independent person’s report from acting as examiner. The person appointed is entitled to court-fixed remuneration and to costs. He can employ staff to assist or may use company staff. Section 10 CA 1990 provides that any liabilities incurred during the protection period are deemed to be legit examiner expenses. These liabilities would include new borrowing. Forde and Kennedy explain that the reason why the examiner may certify liabilities is that there may otherwise be a danger that the company’s survival as a going oncern may be prejudiced . Section 29 CA 1990 gave these liabilities and expenses priority over creditors where a scheme of arrangement was drawn up or a winding up ensued. This provision was one of the most criticised. It was deemed to subvert the whole lending process, as secured creditors lost priority. This had the potential to severely prejudice these creditors should examinership fail. Prior to the enactment of the 1999 Act, the duty of the examiner was to conduct an examination of the affairs of the company and report the results to the court within a specified period and to later present proposals and schemes of arrangement.Since the 1999 Act, that report is effectively replaced by the report of the independent accountant which must now accompany the petition. Accordingly, the duty of the examiner now is: (a) To formulate proposals for a compromise or scheme of arrangement; (b) To carry out such other duties as the court may direct him to carry out. The examiner must report to the court within 35 da ys informing then of any schemes formulated. If the court is then not satisfied, it can order the company be wound up as per Section 22 CA 1999. The examiner must meet with creditors and members to devise schemes of arrangement.The members and creditors are classed for the purpose of voting on schemes and these schemes are deemed to be accepted if the majority vote in favour from each class. Various classes can vote on the proposals, including the Revenue, etc. When these proposals go to the court, any creditor or member whose interests are impaired may be heard. If a party who was completely unaware of the proposed scheme can show that the examiner knew of his existence but failed to take reasonable steps to appraise him of the situation, he may possibly have a right of action against the examiner for damages.The court will not approve the proposals unless at least one class of creditors impaired by the proposals vote in their favour. As to the actual content of the proposals, the only requirement regarding the proposals’ intrinsic merits are that of equality within classes. Proposals must be fair and equitable and not unfairly prejudicial. The court may propose modifications to schemes and these must be voted on if significant. 2. Receivership arises in the context of secured debenture holders and provides a framework in which they may act so as to enforce their security interest.Forde and Kennedy observe that at times receivership is used not simply as a means of reimbursing creditors but more as a device for reorganising insolvent companies, so as to salvage their viable parts for the benefit of those involved. Courtney notes that the term derives from the Latin recipiere â€Å"to take†. The receiver will go to the company and take control of those assets subject to the charge. They can then dispose of those assets and pay off the principal and interest due to the debenture holder.Receiverships involve two distinct relationships as per Barr J in Bula Ltd v Crowley – â€Å"First, that between the appointing mortgagee and the receiver which relates to the fundamental objective of the receivership†¦The second relationship is that between the receiver and third parties arising out of the receivership†¦Ã¢â‚¬  The receiver is usually appointed by virtue of the debenture. The validity of the appointment of a receiver is dependent upon compliance with the terms contained in the debenture and the capacity of the company and authority of its officers to create the deb ab initio, that is, from the beginning.Courtney states that a creditor owes no special duty to a company in deciding whether or not to appoint a receiver. The fundamental issue for the debenture holder is whether or not the appointment will further their interests. However, where the appointment will not advance these interests, the appointment may be said to have been made in bad faith. The only qualifications that the law requires of receivers a re negative, i. e. certain persons are barred from becoming receivers, such as undischarged bankrupts and persons connected to or related to persons within the company, as per Section 170 CA 1990.In Wise Finance Co Ltd the court held that a company’s secretary was ineligible to act as that company’s receiver. A receiver appointed by debenture can resign with notice. The court also possesses an inherent power to appoint a receiver on application by a debenture holder. This occurs in instances where the debenture doesn’t provide for an appointment in a particular situation which has arisen. A receiver appointed by the court has the status of an officer of the court and can only resign with the authority of the court.Ellis noted that receivers, irrespective of the method of their appointment, are regarded as being in a ‘fiduciary' relationship with those who appointed them. A receiver is normally deemed to be the agent of the company by virtue of his appointm ent; however, the receiver’s primary duty is to the debenture holder. The receiver owes a fiduciary duty to the debenture holder and must conduct his receivership in good faith. The receiver is liable to the debenture holder in damages if he is negligent.The receiver is liable to the company where he is negligent in the sale of any of the company’s assets. Section 172 CA 1990 states that â€Å"a receiver, in selling property of a company, shall exercise all reasonable care to obtain the best price reasonably obtainable for the property at the time of the sale†. This gave statutory effect to the law in Ireland that a receiver should be required to ensure that he got the best price for an asset, even if a much smaller sum would realise his security, as accepted in Ireland in Lambert v Donnelly and McGowan v Gannon.It was observed by McCracken J in Ruby Property Company Ltd that this is simply a statutory acknowledgement of the position at common law. A receiver ca n’t be appointed after appointment of an examiner. If appointed in the 3 days prior to examiner appointment, he may be ordered to cease acting. 3. Liquidation terminates a company’s existence and distributes its assets in a preordained way. Carrie Jane Canniffe â€Å"Restraining a Creditor's Winding up Petition – The position since Truck and Machinery Sales Ltd v Marubeni Komatsu Ltd. , proffers the winding up process can be said to mark the formalised beginning of a company's end. There are two main forms of winding up; (a) By court order; (b) Voluntary. A voluntary winding up can be either a members’ winding up or a creditors winding up. Ussher observes that the only grounds upon which a company may be wound up by the court are stated in Section 213 of the Companies Act 1963. Two different types of grounds exist for the winding up of a company by the courts, procedural and substantive.Three different procedural grounds exist: (a) The company has resolv ed by special resolution to wind up the company. It was held in the case of Re Galway and Salthill Tramway Co. , that the board of directors may not cause it to do so without the benefit of an authorising or ratifying resolution in general meeting, or specific authority in the articles. (b) The company does not commence its business within a year from its incorporation or suspends its business for a whole year. Courtney notes this ground is rarely relied upon since only contributories, the Co itself and creditors may rely on it. c) The number of members is reduced, in the case of a private company, below two, or, in the case of any other company below seven. The most important grounds however, are those of the substantive grounds. Where; (a) The Company is unable to pay its debts. The CA 1990 provides that a company shall be deemed to be unable to pay its debts in certain circumstances: (a. 1) A creditor has not been paid a debt of â‚ ¬1000 or more within three weeks after demand ing it in writing; (a. 2) A judgment is unsatisfied; or (a. 3) It is proved to the satisfaction of the court that the company is unable to pay its debts.Keane comments that in deciding whether it has been proved that the company is unable to pay its debts, the court will generally act on evidence that a creditor has repeatedly applied for a payment without success. If, however, the company can show that there is a bona fide dispute as to the particular debt claimed, the order will not be made. Alison Keirse ‘Winding up petitions – Practical application of the Stonegate test’ observed that the decision in Re Pageboy Couriers Ltd adopted the decision of Stonegate Securities Limited v Gregory establishing this method of defeating a creditor's petition to wind up a company.However, as Courtney notes it is one thing to successfully dispute the bona fides of a debt at the hearing of a petition; even where successful, the company is exposed to a glare of adverse publici ty wherein its solvency is questioned. The first Irish case to consider an application for injunction relief against the advertisement of a petition was Clandown Ltd v Davis. Morris J held that the precise amount of the debt had to be declared before the court could order a winding up. Thus Morris J granted the injunction to restrain the publication of the petition.One result of this decision is to reinforce the principle that the courts will not permit themselves to be used as a method of debt collection. Howard Linnane ‘Oppression of Members: Section 205 Companies Act, 1963’ proffers that under the CA 1963 the court has jurisdiction to order the winding up of a company where it is ‘just and equitable’ to do so. Ussher proffers that in many cases such grounds are invoked where there is a complete deadlock between the shareholders and the company’s activities to the detriment both of the member and the creditors.The leading case is Re Yenidje Tobacco Co, the principle of which was applied in Re Irish Tourist Promotions. Kenny J wound up a company in which the two directors could not meet without the risk of unruly scenes, and the business of the company could not be conducted. In conclusion, while a company’s inability to pay its debts is the most common reason for the winding up of a company, it is not determinative. A court will only wind up a company where it is just an equitable to do so.Ultimately the appropriate remedy to be employed will be dependent upon the extent of difficulty the company finds itself. â€Å"There is of course some comfort for both companies and creditors alike that the Irish statutory framework at least contemplates solutions which draw back from the finality of ultimate dissolution of a company and facilitates interested parties a way forward through these recessionary times perhaps even to the benefit of all parties concerned. â€Å"

Child Development Theories Essay

The following paper will obtain information based upon three influential men; Sigmund Freud, Alfred Adler, and Carl Jung. All three with their own theories of being and mental health will be explored. In addition to the basic theories of all three men, a comparison will be conducted based on each individual theory. Sigmund Freud was a man that believed in the unconscious mind and sexual impulses. Alfred Adler was a man that believed in the individual’s ability to be psycho analyzed as well as social relationships among people. Carl Jung was a man that believed in the individual’s past experiences as well as the individual’s religious beliefs. ‘Sigmund Freud, Carl Jung, and Alfred Adler; these three figures loom large in the history of modern psychology, casting long shadows that have, in the course of one century, forever changed the way we use the first-person pronoun, â€Å"I. † Among these giants, Freud is indisputably the most towering monolith. It was Freud’s pioneering use of the term the â€Å"I† (â€Å"das Ich† in his native German, which was then translated into the Latin â€Å"ego†) that brought â€Å"ego† into common parlance and popular interest to the process of self-consciousness. ’ (Nystul, M. S. 2005) (Enlightenment Magazine 2008) Sigmund Freud was the founder of psychoanalysis and he also believed that religion was of universal importance. Sigmund Freud felt that sexual impulses are the main motivation for men. He also felt that any mental activity was due to the unconscious mind. Alfred Adler was well known for his belief in individual psychology. He believed that motivational influence was due to social behavior and upbringing. This is not an uncommon belief today. The author of this paper happens to believe that it is our experience that makes us who we are. A child that grows up in a rich, non-threatening home is far more likely to have a better adult hood than that of a child that grows up in a poor, full of abuse ridden home. Not saying that someone that grows up poor and abused can make it because they could. Anyone can be anything they want if they put their mind to it. It is just that there would be a better chance of success than that of the opposite upbringing. All three men had their own interpretation. Adler believed in individual psychology. His belief that the human being should be viewed as a whole was a big find. He also believed that human beings accomplish goals because they want to not because anything is forcing them or helping them along. Adler also believed that only we have control over how our lives turn out and what we do with them. All three men were also professional about what they did and how they perceived one another. Each respecting each other, while understanding that their each individual way may not be the exact way everyone is going to view their concepts. â€Å"Individual Psychology breaks through the theory of determinism,† he writes. â€Å"No experience is a cause of success or failure. We do not suffer from the shock of our experiences—the so-called trauma—but we make out of them just what suits our purposes. We are self-determined by the meaning we give to our experiences. † Adler’s emphasis on the wholeness of the person and the fact that our values inevitably shape our experience led to his conviction that, in the end, there is only one true meaning to human life: care and love for our fellowmen. ’ (Nystul, M. S. 2005) (Enlightenment Magazine 2008) Carl Jung didn’t think that the individual past of a person was of any importance. He believed that religion was the main basis for any and all aspects of a human beings life. All three men were captivated by one another and their individual thoughts on the matter at hand. Religion was a big deal to Carl Jung and it is the experience of the author of this paper that religion is of importance to so many today. Religion is of values and beliefs that most everyone has whether they are Christian, Catholic, Buddhist, or any other religion that exists. Tradition shows that most religions have a set of beliefs and values that are followed by each member of that religion. Meeting every week on a certain day- Christians on Wednesdays and Sundays. It is following the values and beliefs provided by the church that Carl Jung believed in so much. If one is to be true to the church that would in fact have an effect on the way that individual would carry him or herself. In conclusion, Freud, Alder, and Jung have three very different outlooks on psychological theories. ‘All three of these remarkable men knew and worked with each other. In their day, these three men were on the cutting edge of the newest science of western civilization. If not for Freud, Alder, and Jung psychology would not have evolved into the field that it is today. ’ Life is full of surprises and one may never know what is going to happen next. Without theories or experiments, the knowledge of psychology would not have evolved into what it is today. Learning is the key to life and there is no such thing as too much knowledge. (Douglas C. 2005) References Enlightenment Magazine (2008) what is â€Å"Dis Ich† retrieved from: http://www. enlightenmentmagazine. com Nystul, M. S. (2005) Introduction to Counseling: an Art and Science Perspective (3rd edition) New York: Pearson Douglas, C. (2005). Current psychotherapies. (7th Edition) (pgs. 96-129) Itasca, Ill. F. E. Peacock.

Focus vs. Locus

Focus vs. Locus Focus vs. Locus Focus vs. Locus By Mark Nichol What’s the difference between a focus and a locus is it all just hocus-pocus? and where does nexus fit in? The technical meaning of focus is â€Å"a point of convergence or divergence, or seeming divergence,† in terms of particles of matter. It also refers to adjustment for clear vision as well as the field of clear vision, and it has a geometrical definition of a fixed point. From the scientific sense have developed literal and figurative connotations of a point, center, or area of activity or occurrence, as well as direction, emphasis, perception, and understanding. The original plural spelling of the word, borrowed directly from Latin and meaning â€Å"hearth† (the area of premodern households that was the center of activity), is foci, but focuses is an alternative; the adjectival form is focal. Focus can be employed, depending on context, with or without a preceding article: â€Å"This plan lacks focus†; â€Å"His story doesn’t have a focus†; â€Å"That is the focus of the argument.† A locus, meanwhile (in Latin, the word means â€Å"place†), is a site or location. As is the case with focus, the sense can be figurative or literal. (Unlike focus, locus has only a Latin plural: loci.) The difference between focus and locus, then, is subtle. Both words can refer to a place where something happens, but the fine distinction is that the former denotes a center of attention and the latter refers to the location itself. A locus may become the focus, but the reverse is not true, because the site preceded the attention focused on it. Nexus, from the Latin word nectere, meaning â€Å"to bind† (the root term is also the basis of connect), can also mean â€Å"focus,† but it is better reserved for the senses of â€Å"connection† or â€Å"link,† or of a connected group or series. And what of other related – or seemingly related – terms? An axis is a geometrical or physical or figurative line, or a vertebra or a stem. It can also be somewhat synonymous with the terms defined above, relating to a point or a spectrum, or, as in the manner in which it was used in World War II to refer to the alliance between Germany, Italy, and Japan, a partnership. (The Latin word refers to a line or an axle; the plural in both Latin and English is axes.) A cynosure is a guide or a center of attention. (The word is from Greek by way of Latin and means, literally, â€Å"dog’s tail†; it refers to the constellation Ursa Minor, or the Little Bear.) An omphalos (the word is Greek for â€Å"navel†) is a focal point or a hub, and a hub (perhaps a variant of hob, a word for a shelf on a hearth) is a center of activity, either on a large scale or at the center of a wheel. An epicenter is, in figurative usage, a center of activity; the original meaning is the point on Earth’s surface above an earthquake’s point of focus. Now, how about that hocus-pocus? It evidently originated with itinerant performers who incorporated mock-Latin incantations into their magic or juggling acts to impress gullible onlookers, who associated the classical language with learned scholars and ancient mysteries. It is likely a corruption of the blessing â€Å"Hoc est corpus meum,† meaning â€Å"This is my body.† Hokey-pokey is probably a further variant, but neither it nor hocus-pocus has any focus, locus, or nexus. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:4 Types of Gerunds and Gerund PhrasesWhat is Dative Case?Sentence Adverbs

Personal Ethics Essay Example | Topics and Well Written Essays - 750 words - 4

Personal Ethics - Essay Example It is beneficial if a nurse who is not a native speaker communicate in English as their second language. This makes it very easy for the nurse to communicate with the patients since most of them speak English. One’s culture impacts on their belief that a warm environment is crucial to maintaining optimal health. In the Filipino culture, formal greetings are usually welcomed with handshakes. Furthermore, a nurse may ask the patients how they feel and nod their heads as a sign of agreement. However, a Filipino nurse may not understand since in their culture head nodding does not always mean agreement. They are also very close to the patients since they believe that kinship goes beyond biological connections. A nurse needs to use an indirect approach when discussing terminal illness for the first time. This has enables effective passage of information without creating the feeling of anxiety. As cited by Ludwick and Silva (2012), nurses need to encourage the patients with chronic illness to have strong faith and they will survive. It is believed that if a person has a strong faith he or she will actually survive. Nurses need to have personal values, such as, managing time. This ensures that they provide care in a timely manner. Studies have demonstrated that nurses are self-less and determined people and always ensure that they take care of the patients as well as clients who deserve suitable and safe care. In some instances, they also apply religious values both in times of happiness and despair. According to Yeo & Moorhouse (2010), ethics in nursing practice entails seeking the best way to take care of the patients together with the best nursing action. Â  It has been found out that ethical values form the basis for collection of codes of ethics. Nurses often act based on the morals and values they have chosen (Mahmoodi, Alhani, Ahmadi, & Kazemnejad, 2008). As cited by Carr and Steutel (2009), morals define a personal character.

Security Case Study Example | Topics and Well Written Essays - 1500 words

Security - Case Study Example Computers had literally made the task of computing very fast and ultra accurate; people expect results within minutes or seconds. Scientific, medical, and technological progress had been achieved with the use of all the computer technologies currently available, accelerating human advancement by several degrees if compared to the prior centuries and millennia before the advent of computers. Other areas of human endeavors have likewise benefited from this computer-related development such as in the business and industry sectors, in the telecommunications, banking, trading and commerce sectors as well as in almost all aspects of human life. Today, there is no escaping the fact of interacting with computer-related equipment as people go along their lives in their daily activities. Computers are used in various ways wherein people may not be aware of, like in a building with a computer-controlled air conditioning system, using an elevator or an escalator, trying to get in touch with thei r friends, acquaintances, and relatives through social media sites, to buy a product or service on-line through electronic commerce (e-commerce), and get the news or entertainment from the Internet. This paper focuses on one such aspect, which is the human-computer interface (HCI) that is at the basic level by which people interact with computers. Discussion The field of study concerning the use of computers by humans is called as the human-computer interface (HCI) or also called alternatively as human-computer interactions (HCI). The basic premise of HCI is to study the optimal design of the interaction between people (the users) and the computers or machines they are using in order to give the maximum benefit and likewise avoid unexpected problems between man and machine. HCI is a multidisciplinary approach that utilizes several fields such as engineering design, architecture, computer graphics, the operating systems, and the software programming (confidentiality, integrity, and a vailability or CIA). It is supplemented by the human side of this knowledge such as linguistics, communication theories, cognitive psychology, the social sciences, and human factors like logic, ease of use, user satisfaction, memory recall, attention span, and user experience that contribute to desired results. There are a good number of engineering designs to observe as a guide when designing a human-computer interface (HCI) but it can be reduced to the basic principles which are a focus on the user, emphasis on the task to be performed, and actually measuring the real uses of this interface based on several or repeated simulations to detect any deficiencies and eliminate these. The designer or engineer of the HCI must firstly determine who will be the eventual users of the HCI, so that the final design will be suited for them. Secondly, the designer must know the tasks to be performed using the computer interface, specifically defining these tasks in detail, and also how often the se tasks are to be performed within the day, or during a certain work period. This will hopefully help establish the parameters to be used in the HCI design, using empirical ways or methods to determine the required benchmarks or performance levels (Sarmento, 2005). In order to be able to properly analyze the design issues of the new cash register