Friday, November 29, 2019

Anthem Essays - Philosophy, Fiction, Literature, Sin, Anthem

Anthem The word ?I? makes one an individual. In Ayn Rand's Anthem the word ?I? is lost and there is no individual. Just the collective people working for a common goal. The individual cannot survive in this world because it is a sin to set yourself apart as an individual. If it is a sin to be an individual wouldn't it be impossible to live without sinning. Equality 7-2521 lives in this world and he is beginning to think there is something more. So therefore a conflict springs forth from what he is and what he is taught to be. Equality 7-2521 lives in a world that controls all. In this world you have no decisions to make because you aren't given any. Everything is decided for you. Our hero, Equality 7-2521, wants to make his own decision. This is a sin. You aren't allowed preference in his world. What our hero doesn't realize is that he is longing for freedom and individuality. In his world Equality 7-2521 is not an individual. No one is. Everyone is working for everyone else, in a group. This is our hero's dilemma. He had such an urge to follow his free will that he strayed away from his job, that was chosen for him, and left to do his own work. He thought that if he worked for the common good that he would be given the job he wanted. This was not so because he did the work by himself. And anything done by one person must be evil. Our hero struggled to become what he was taught to be, but his own preference and free will took over. He was shunned for this and told he was evil just for believing he was different from everyone else. Once Equality 7-2521 leaves this world to be by himself, he begins to question the world he lives in. This is the first time he has dared question the world he was given. We all accept the world we live in. Equality 7-2521 is happy being by himself. He asks himself that if this is evil then what is good. He begins to realize the true nature of life. He realizes that being with other people all the time is only good if you choose to. He meets up with the woman he loves and cherishes every moment he spends alive. For the first time in his life he is happy to be alive. Before he always didn't care either way whether he was alive or dead. When he is at last introduced to the word ?I?, he weeps. He lived his whole life with never knowing why he was alive and never believing he had a purpose. Our hero is an individual now and he knows it is not evil.

Monday, November 25, 2019

buy custom The Magazine Business essay

buy custom The Magazine Business essay Magazine business is substantially different from other businesses. In publishing a magazine for sale, the publisher must plan on what stories to tell for the specific audience. Audience is the focus of every magazine marketing strategy. In the magazine, there must be a description on the nature of price and competition. This area of marketing strategy must be able to create on the mind of the readers what the magazine can offer to them, different from other magazines. Magazine business is also crucial in the market since the publisher is required to outline various strategies of advertising for the sales. Before starting a business, it is important to understand the human resource available in your business. Starting a magazine business is a general concept that requires an area to run the business. The general idea is always narrowed to a specific area for the business success. For example, if the magazine business is about lifestyle, it is possible that it will attract a large audience and may face competition. A magazine for shopping on the other side may attract little focus from audience. To run a magazine business, one is required to establish the area where the magazine suits. It is also important to find the information need of the business or the magazine. It always important for readers to pick a magazine, and find the information needed. The marketing strategy of a magazine should analyze the capacity or size of the market, the spending power of the readers/ consumers of the magazine, and fluctuation that may occur in the market. For example, when mortgage market is not on its peak, it would be useless to start on a magazine that focuses on the housing. Launching magazine busi ness requires that research on cmpetition rate is addressed. This research is supposed to establish whether the similar magazine exists in the market, and if there are some similar magazines in the market, do they meet the expectations of audiences and the overall market share or benefits. The research on the magazine business should involve analysis on the competitor strengths and weaknesses. This comparison is then used to analyze what is likely to the situation of proposed business idea in market finance. The moment the magazine has been evaluated on the benefits it has to the readers, it is then put to writing. The magazine business plan will help outsource for the funding. The plan of the magazine should be kept for future reference by the author or publisher. Vendor selection Business activity requires proper outsourcing that tackles labor issues and human resources. The advantage of outsourcing in a business helps to save time and resources. Once such strategies are put in place, the business will run effectively. It also saves money that is sometimes used to look for pertinent laws. Different human resources within the organization or business help to acquire new information on how to run a business. Outsourcing is an effective, time saving and economical in accomplishing the goals of the business. Vendor selection is critical to the magazine business. Vendors are the people who will be in contact with consumers, and must have a rough idea on what the consumers want to buy and what they can offer. Vendor selection is an important process since they are going to the market with a view to making the business prospers. Vendor selection must consider whether the vendor selected really understand the market poosition. The selection should test for the vendors perceptions and expectations on the proposed idea. Response from the vendor will help establish whether the proposed magazine can sell in the market. Vendors should also be analyzed and checked on their background. The next procedure should involve picking the vendor of choice and starting negotiations on the contract. The selection of vendor for a lifestyle magazine will require consideration of gender issues. Female vendor will suit to handle this type of sale. Lifestyle has always been regarded to be feminine issue; women fr eely interact with lifestyle consumers which can be a major boost to sales of magazine. Evaluation of vendors to contract in the business will require considerations on whether the vendor has good interpersonal skills. The vendor should also have good communication skills. The evaluation criteria should be based on the number of magazines that are made by the vendor. Timeline The procurement planning is an outlay of the procurement process that indicates on the duration of the procurement and contracting. Procurement phase consists mainly of the objectives of the procurement, service providers, payment procedures, intensity of the services needed, tender evaluation and format, and schedule and time estimate. The procurement process in the proposed magazine should run for a period of one year. This is adequate time to plan, prepare and provide a report on how the business will be carried out. However, if the plan cannot be met as schedule, the magazine business can be shifted to a newspaper business. This business is likely to attract various readers as it will bring a wide range of information to the readers from the national scene. Buy custom The Magazine Business essay

Friday, November 22, 2019

Empirical Formula of Magnesium Oxide Lab Report

Empirical Formula of Magnesium Oxide - Lab Report Example Gravimetric analysis the use of mass measurement to determine the amount of the analyte.   Magnesium is a highly reactive metal, which is why it should be solid (Erdey, et al., 2013). It is paramount to limit the amount of oxygen to reduce the rate of reaction (Zumdahl & DeCoste, 2013). The use of magnesium strips ensures the whole surface of the metal is exposed to oxygen. A gravimetric analysis demands a step by step of measurement of mass before and after the reaction. The magnesium is weighed before the reaction and the final product after the reaction is also weighed. The weighing helps in determining the exact mass of oxygen that combines with Magnesium in the reaction.   Since both Magnesium (Mg2+) and Oxygen (O2-) have a valency of 2 the reaction will go as follows.Magnesium will react with Oxygen in 1:1 ratio. The resulting product should be white (Zumdahl & DeCoste, 2013).   Also, Magnesium will react with Nitrogen to produce a black substance. It is because Magnesium is a highly reactive metal. Health and Safety Tips:†¢Ã‚  Magnesium is highly flammable, which means it can easily burst into flames. Therefore, it is imperative to keep one’s eye very far from the crucible during the experiment.   In addition, Magnesium has a blinding glare when it burns, which is very harmful to the eyes. The ignition of the Magnesium can be prevented by closing the lid. †¢Ã‚  The Bunsen burner will produce so much heat during the experiment. One should keep a considerably safe distance from the Bunsen burner.

Wednesday, November 20, 2019

Social Contract Theory in business Essay Example | Topics and Well Written Essays - 1000 words

Social Contract Theory in business - Essay Example How should a manager look at this Weiss (2005) describes the Stakeholder Theory (behind Jane's statements) as having become an established framework in identifying and examining the impact of organization action. It posits a model in which "all persons or groups with legitimate interests participating in an enterprise do so to obtain benefits, and there is no prima facie priority of one set of interests and benefits over another" (Donaldson and Preston. In Weiss 2005). It is based on the idea that the enterprise exists to serve the many stakeholders who have an interest in it or who in some way may be harmed or benefited by it. The model rejects the idea that the enterprise exists to serve the interest of its owners, be it maximizing their wealth or some other reason for being in business. The flaws in the conceptual and empirical foundations of theory has cracks that serious questions can be raised concerning the utility and validity of any moral conclusions or prescriptions it offers (ibid). According to Younkins (1997), the stakeholder theory has merit as a management strategy. As an ethical theory, however, the emphasis on stakeholders is problematic as it erroneously suggests that corporations are possessions and servants of larger society. This theory is said to misinterpret Kant's principle because what Kant actually said was that every human being is entitled to be treated not merely as a means but also as an end in himself. Further, stakeholder theory implies a multi-fiduciary approach that goes against the idea of free markets, property rights, and the special moral responsibility of management to the stockholders. On the other hand, Social contract theory (which Brett seems to espouse) advocates a free market economy supposed to result in the best product at the best price, serving the common interest. It, therefore, counts every corporation to be bound by social responsibilities and put in the hands of the people the power to permit their operations (Roddy 2005). Social contract theory holds that obedience to law is required of anyone who would enjoy its protections and advantages. An example of this is said to be accepting a court's decision in your favor to mean also accepting the one against your interests. Only in this way will others agree to abide by rulings when the decision of law favors you to their disadvantage. By refusing to sacrifice your own interests in some cases, you risk going it alone in what is called the "state of nature" which is considered a terrible alternative (ibid). Hasnas (1998) goes back to presenting three current leading normative theories of business ethics as the stockholder, stakeholder, and social contract theories. Accordingly, the stockholder theory is the oldest of the three, but out of favor with many contemporary business ethicists. To them, the stockholder theory represents a disreputable holdover from the bad old days of rampant capitalism. In contrast, the past decades has seen the stakeholder theory gain much popularity that it may be considered the conventionally-accepted position within the business ethics community. In recent years, however, the social contract theory has been cited with considerable acceptance and might accurately be characterized as challenging the stakeholder theory for preeminence among normative theorists. What is the stand of the manager then Hasnas (1998) presents a contrarian review of these normative theories,

Monday, November 18, 2019

Merger versus IPO or Acquisition Essay Example | Topics and Well Written Essays - 500 words

Merger versus IPO or Acquisition - Essay Example However, the company is bound by regulatory restrictions to seek prior permission to conduct this exercise; a permission that might be granted or otherwise rejected under strict terms of engagements. Another threat lies in the management of the many stocks. The company may get locked up in meeting the expectation of the public market both in the short term and into the unforeseeable future before embarking on a meaningful journey of expansion (Burton & Prasad, 1997). Kudler Fine Foods also has the option of expanding its operations through mergers or opting to acquire another firm within its line of operations. Noteworthy, these two options possess more or less similar opportunities and challenges. In fact, the special alchemy of a merger and/or an acquisition is that a combined effort is greater than the sum of individuals’ efforts (King, Slotegraaf & Kesner, 2008). Accordingly, it would be more valuable for Kudler Fine Foods to seek the services of another company than function as an individual entity. Merging with a company offering delivery services has the possibilities of giving Kudler Fine Foods a competitive advantage over other similar businesses in the market. Additionally, such a combined effort would set the company on a cost saving path related to the management of the delivery services of its food delicacies. Whichever option between a merger or an acquisition, the resultant company would give Kudler Company a synergetic com petitive strength to function efficiently and the capacity to acquire a greater market share with a re-doubled effect of generating more revenues. On the negative side, mergers and acquisition provide narrower market opportunities compared to an IPO. They are not only less efficient in market pricing, but they may also result into one or both parties losing vital control of key operational elements

Saturday, November 16, 2019

Plan for Intimate Partner Violence (IPV) Prevention

Plan for Intimate Partner Violence (IPV) Prevention Healthy People 2020 identified intimate partner violence (IPV) as an increasing public health issue. Previously thought of as a private matter, IVP has received little attention by the health care sector. IPV affects millions, both men and women; it crosses racial, ethnic, religious, economic, and educational groups. The financial effects of IPV are estimated at $ 5.8 billion annually in the U.S. alone. The incidence of IPV is a growing public health issue and to raise awareness and education is a goal of the Healthy People 2020 initiatives (Center for Disease Control and Prevention, 2020). This objective may be attainable by the increased number of physician offices, medical clinics, emergency room waiting areas, and health department clinics distributing the printed educational information (pamphlets, brochures, and posters), as well as the information distributed by in-office educational television. The goal is increasing collaboration with distribution and posting of printed mate rials in the waiting areas and strategic places in medical facilities. Evaluation of the increased awareness of the medical community will be based on the number of agreements, of the offices, to distribute educational material and information. Short term goals will be to raise awareness and dissemination of information and knowledge pertaining to IPV. Long term goals will be to continue the increase of information to inter-office television information and broadcasting for intimate partner violence, and future classes through the health department and schools for IPV prevention and interventions. Articles reviewed from the CDC, American Association of College of Nurses, Crisis Prevention Centers, ENA, and American Family Physician agree that to inform and educate medical staff and patients about intimate partner violence, will help increase the community awareness of intimate partner violence. Key concepts include: healthcare professionals, domestic violence, interventions, education, and awareness. The Information-Motivation-Behavior-Skills Model (IMB) will be utilized to develop the plan for intimate partner violence prevention. The IMB model provides a platform to design interventions, to help instigate change in the pattern of behavior, and to develop prevention measures. This includes three concepts: 1) Information: targeting the concepts that are used make behavioral changes and ways to achieve changes. Information generates knowledge, which shapes attitudes, which leads to behaviors (Mehta, 2010). 2) Motivation: deals with personal attitudes toward positive health behavior and uses existing social support systems to enhance motivation. Motivation is of two types: personal motivation, which is based on personal attitudes toward behaviors, and social motivation are to engage in prevention based on social responsibilities (Mehta, 2010) 3) Behavior: actions that allow the learning of skills required to make a change. Behavioral skills are the individual’s ability and self-efficiency to performing the action required to make the behavioral change (Mehta, 2010). This framework is appropriate for the intended project as it includes the three elements needed to achieve practice and policy changes in most healthcare settings. Information targeting intimate partner violence, being displayed in medical facilities, will assist in making the employees of the facility, as well as the patients more aware. Motivation, even for well-informed individuals, is to undertake health promotion action and support the efforts toward awareness. Behavioral is based on if the individuals that have the knowledge and motivation, and have the required self-efficacy in carrying out a health promotion behavior plan (Mehta, 2010). Interventions are designed and implemented based on the health behavior. Presenting the information to make changes is the first step to any behavior change. The evaluation or outcome is conducted to assess the impact of the intervention to produce the desired effect. This model focuses on the individual by providing information and intervention on how to change the personal attitudes and behaviors, and the environmental by showing how health promotion may be affected by individual and social support systems (Gielen, 2003). Placing awareness information or education in medical facilities, in strategic spots, such as bathrooms, examine rooms, and waiting areas, will allow the patients the opportunity to read and take the pamphlets, brochures, or resource cards with them when leaving the premises (McClure, 1996). It also lets the patients know that the staff is supportive and understand the importance of interventions and support for those that need assistance, or just want to discuss the issue (B.J.Walton-Moss J.C.Campbell, 2002). Knowledgeable and supportive medical personnel may be able to refer the patient to the appropriate community resource or program. By displaying information openly, or discreetly, improves the chance of prevention and behavioral changes (Center for Disease Control and Prevention, 2013). The plan for increasing the awareness of medical facilities and clinics will include discussions with physicians, nurses, advanced nurse practitioners, and all other medical care providers that provide care and assist in decisions related to patient education and information displayed in the offices, clinics, or clinical settings. The planned direction of the discussions will be on the increased awareness, and agree to place educational material related to intimate partner violence, available community resources, resource cards, and hotline numbers for help. The addition of inter-office television information related to IPV will be discussed, and information on obtaining this programming will be furnished (National Coalition Against Domestic Violence, 2013). Information pertaining to patient screening and staff training related to continued education credits for the medical staff will be furnished (CEU.Fast.com, 2014). There are many governmental agencies that have the instructional materials, screening programs, and programs for staff development available at nominal costs, as well as programs that are free for many medical facilities that agree to participate in clinical prevention (VAWnet). When increasing the awareness of medical providers and their staff, on the public health issue of intimate partner violence, the added benefits of education and awareness of the public obtained through the medical office, may increase the community awareness and practice and attitudes toward IPV (Future Without Violence). The increased awareness may help in decreasing the incidence of IPV and the significant health issues related to IPV (Power). As it is the responsibility of all medical professionals to improve the health of their communities and the people of the community, it is the responsibility of the APN to be involved in community education and awareness of fellow medical professionals, on the complications and long term medical issues resulting from IPV, measures to prevent IPV, and educational measures that may be implemented for the prevention and assessment of this public health issue (Rhodes Levinson, 2003). References: B.J.Walton-Moss, D., J.C.Campbell, P. R. (2002, January). Intimate Partner Violence: Implication for Nurses. Online Journal of Issues in Nursing, 7(1). Retrieved February 2014, from http://www.nursingworld.org/MainMenuCategory/ANAMarketplace/ANAPeriodical/OJIN Center for Disease Control and Prevention. (2013, July). National Intimate Partner and Sexual Violence Survey. Retrieved from Center for Disease Control and Prevention: http://www.cdc.gov/violenceprevention/nisvs/index Center for Disease Control and Prevention. (2020). Healthy People 2020. Retrieved from Center for Disease Control and Prevention: http://cdc.gov/nchs/healthy_people.htm CEU.Fast.com. (2014). Domestic Violence (Intimate Partner Violence). Retrieved from CEU.Fast.com: http://www.ceu.fast.com/course/domesticviolence Cronholm, P., Fogarty, C. M., Ambul, P. M., Harrison, S. M. (2011, May 5). Intimate Partner Violence. American Family Physician, 83(10), 1165-1172. Retrieved February 2014, from http://www.aafp.org/afp/2011/0515/p1165 Emergency Nurses Association. (2013, September). Intimate Partner Violence. Retrieved from Emergency Nurses Association: http://www.ena.org/SiteCollectionDocuments/PositionStatements Future Without Violence. (2013). Resource Material. Retrieved from Future Without Violence: http://www.secure3.convio.net/fopf/site/Ecommerce/1272334033? FOLDER Future Without Violence. (n.d.). The Call To Action: The Nurses Role in Routine Assessment for Intimate Partner Violence. Retrieved from Future Without Violence: http://www.futurewithoutviolence.org/userfiles/files/healthcare/nursing Healthy People 2020. (n.d.). Leading Health Indicators. Retrieved from Healthy People: http://www.healthypeople.gov/2020/LHI/default McClure, B. R. (1996). Domestic Violence: The Role of the Health Care Professional. Michigan Family Review, 2(1), 63-75. Retrieved February 15, 2014, from http://www.hdl.handle.net/2027/spo.4919087.0002.15 Mehta, K. (2010). Information-Motivation-Behavior Skill Model. Retrieved from P500-FALL2010: http://www.p500fall2010-wiki-wikispace.com/information-motivation-behavior+skill+model National Coalition Against Domestic Violence. (2013). Setup Collaborative Models of Care: HealthCare About Intimate Partner Violence. Retrieved from National Coalition Against Domestic Violence: http://www.healthcareaboutipv.org/gettingstarted/set-up-multidisciplinary-collaborative-models Power, C. R. (n.d.). Domestic Violence: What Can Nurses Do? Retrieved from Crisis Prevention Interventions. Rhodes, K. M., Levinson, W. M. (2003, February 5). Intervention for Intimate Partner Violence Against Women. The Journal of the American Medical Association, 289(5). Retrieved from http://www.jamanetwork.com/article,aspx?articleid=195899 VAWnet. (n.d.). Publications on Domestic Violence. Retrieved from National Online Resource Center on Violence Against Women: http://www.nrcdv.org/dvam/catalog

Wednesday, November 13, 2019

Robert Browning Essay -- essays research papers

The Jealous Monk Robert Browning’s, â€Å"Soliloquy of the Spanish Cloister† involves a jealous monk with much hatred of, Brother Lawrence, the â€Å"perfect† monk. Irony, diction, and syntax are clearly evident in this dramatic monologue. Throughout the poem the nameless monk is constantly expressing his anger and sarcasm through the use of syntactical irony. This particular monk is angered at a fellow monk, as evidenced by "If hate killed men, Brother Lawrence, God's blood, would not mine kill you!" which seems ironic knowing he is a religious monk. He is taking out his anger to a great extent, which is not good church practice. Obviously it seems that Brother Lawrence is good at what he does, and the jealous monk hated him for that. The monk goes back and forth thinking to himself as to what makes Brother Lawrence so perfect. Brother Lawrence is in the church’s secluded Spanish garden where he tends to all the gardening needs while unaware of his presence, watches for any mistake he may make. â€Å"He-he! There his lily snaps,† his sarcastic laugh shows he is mad and does not make sense. He describes Brother Lawrence’s every move during and after dinner as he cleans his plate, lay s it on â€Å"own shelf†¦(his) fire-new spoon†¦goblet†¦rinsed like something sacrificial†¦marked with L. for our initial!† He rambles on about tedious things that Brother Lawrence does. He mocks how he sets his forks and knives not "cross-wise,...

Monday, November 11, 2019

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ACCOUNTANCY 301 ACCOUNTING MEASUREMENT & DISCLOSURE FALL 2011 COURSE SYLLABUS Po-Chang Chen University of Illinois at Urbana-Champaign 434 Wohlers Hall [email  protected] edu 217-333-4527 Syllabus Content Content Course Overview & Objectives Course Materials Prerequisite Learning (Teaching) Philosophy Getting Help Class Procedures Assessment Written Assignments Balanced Scorecard Project Measurement Project Examinations Professionalism Potential Extra Credit Opportunities Potential Course Problems Special Accommodations Preliminary Course Calendar Page No. 1 1 1 2 2 3 4 4 4 5 5 5 5 6 7 Important Note: Changes to the syllabus will be announced in class and posted to the website. Students are responsible for checking the web regularly ACCY301 Course Syllabus—Po-Chang Chen Course Overview & Objectives ACCY301 provides an introduction to measurement and reporting of organizational performance for strategic and operational purposes with a focus on a variety of financial and non-f inancial performance measures suitable for both internal and external decision-making. The course will help you develop the accounting knowledge and a variety of professional skills and attitudes through inclass interactions, projects, and a series of labs. More specifically, the course is designed to achieve the following objectives: 1. To demonstrate the role of accounting as an information system that measures business value creation and supports economic decision-making. 2. To develop your understanding of the conceptual foundation of accounting measurement. 3. To develop your knowledge and skills to prepare and interpret information in financial statements by helping you learn how to analyze business activities and make accounting choices. For instance, you are expected to be able to understand the consequences of accounting choices for assets such as inventory, PPE, and intangible assets. 4. To demonstrate the role of subjective judgments in accounting measurement and disclosure and lead you to critically think about ethics issues in the accounting profession and accountants’ responsibility in society. 5. To develop your ability to use accounting as a business language to communicate effectively. 6. To foster team spirit among you and develop your ability to work well in teams. Course Materials 1. Revsine, Collins, Johnson and Mittelstaedt, Financial Reporting & Analysis, 5th Edition (McGraw-Hill/Irwin, 2011); 2. Course packet of readings published by XanEdu (available at TIS Bookstore); 3. FASB publications downloadable from the FASB website (http://www. fasb. org/); 4. Other readings in required readings folders on the Compass course website, including FASB pronouncements required for the course; 5. Cases and individual assignments in a folder on the Compass course website; 6. Other supplemental materials in designated folders on the Compass course website. Prerequisite You must have completed ACCY 201 and 202 (or the equivalent), and must have completed or be concurrently enrolled in ACCY 302 if you are an Accountancy major. Concurrent enrollment is strongly recommended for non-Accountancy majors. Learning (Teaching) Philosophy Learning is a process of construction. That is, knowledge is a state of understanding in the mind of the individual knower and must be constructed by each individual through iterative processes of experimentation (application) and reflection on the outcomes of such experimentation. Thus, learning is a process involving interaction among students and between students and the instructor. To achieve efficient and effective learning, I will strive to provide: 1. Personal concern for your education and development as a professional, 1 ACCY301 Course Syllabus—Po-Chang Chen 2. Fair and honest learning environment, 3. Openness to your ideas and opinions, and 4. Personal commitment to excellence in scholarship. Correspondingly, I expect the following from you as my student: 1. 2. 3. 4. 5. 6. Thorough preparation of assignments (both reading and written) for each class, Class attendance and active class participation, Active participation in and contribution to group projects, Fairness and honesty, Openness to the ideas and opinions of others, and Personal commitment to excellence in scholarship. Getting Help If you have any questions regarding the course, you can get help either from me or from my TAs during our office hours or by appointment. If you wish to set up an appointment with me, please send me an email at [email  protected] edu suggesting three possible 30-minute time slots we could meet. Please avoid Mondays and Wednesdays from 12pm to 4pm, as these are my teaching time slots. I will confirm the time and date of the appointment via email. My contact information: Po-Chang Chen Office: 434 Wohlers Hall Phone: 217-333-4527 Office Hours: Monday and Wednesday 4pm –5pm Teaching Assistants: Office hours location: BIF 2056 or BIF 2062 Ben Ger Email: [email  protected] edu Office hours: Thursday 2pm-3:30pm Michelle Erb Email: [email  protected] du Office hours: Tuesday 2pm-3:30pm Class Procedures The class format includes a mixture of lecture, group activities, and class discussions of assignments. The assigned cases, problems and activities represent practical illustrations and applications of the concepts presented in the readings. Cases, problems and activities are meant to stimulate inductive reasoning à ¢â‚¬â€œ the reflective reasoning from observations and particulars to concepts and theory that we can utilize more generally. That is, knowledge that we can use in situations other than the specific situation in which it arises. The inductive risk, however, is that such knowledge is only probable and thus, contains an element of falsity. Student Groups I will assign students to four- or five- person groups. These groups are assigned for the entire term and group members should sit together in class. Each assigned group should accomplish the assignments designated as group assignments. The assigned groups also should accomplish 2 ACCY301 Course Syllabus—Po-Chang Chen the balanced scorecard and measurement projects. Class Preparation and Participation I encourage students to prepare for class within their assigned groups. Appropriate class preparation is both an individual and a group responsibility. I may call on either groups or individuals to present assignment solutions and contribute to class discussion of the issues and problems contained in the assignment. The keys to successful problem- and case-based learning are preparation, attendance, participation, and attitude. While I encourage preparation within study groups, each student is responsible for daily preparation and participation in class when called on. I seek to engage the class in a mixture of activities. During class discussion you should discuss, challenge, and criticize ideas. You should express your thoughts and defend your beliefs using reason and logic. Assessment The course grade is determined based on the following components. Assigned points (percentage) Professionalism Assignment write-ups Group write-ups1 (25 points each for best four) Individual write-ups (20 points each for two) Balanced Scorecard and Measurement project (12% report, 4% presentation)2 Three examinations (15% each midterm, 20% final exam) Lab participation and assignments4 Total 1 2 00 (10%) 140 (14%) 100 40 160 (16%) 500 (50%) 100 (10%) 1000 (100%) For group assignments, 75% content and 25% grammar and style. For the report, 75% content and 25% grammar and style. For the presentation, 25% content and 75% presentation skills. 4 Lab participation and assignments grade is 100% based on the lab grades from the lab instructor. I scale the distribution of major elements of the course (see below) to the grading scale below. Overall course grade also employs the same grading scale. †¢ 100 to 96. 67% of possible points = A+; †¢ 96. 66% to 93. 33% = A; †¢ 93. 32% to 90. 00% = A–; †¢ 89. 9% to 86. 67% = B+; †¢ 86. 66% to 83. 33% = B; †¢ 83. 32% to 80. 00% = B–; †¢ 79. 99% to 76. 67% = C+; and so forth. 3 ACCY301 Course Syllabus—Po-Chang Chen Written Assignments All written assignments should be handed in at the beginning of class on the case due day. Papers deemed late are subject to a score of zero. Group-based assignments: There are five group-based written assignments. All group-based written assignments are graded for both content and communications. For communications grading, you are encouraged to seek help from the Department’s communications graders before submitting your work. Written and oral communications support is available through the Department of Accountancy. Please refer to the following website for the support information: http://www. business. illinois. edu/accountancy/programs/communications/. For the final grade assessment, one group-based assignment that has the lowest combined grade of content and communications will be dropped. Note that any written assignment that has a grade of zero due to no submission or late submission is not considered for grade. You should prepare all group-based written assignments in compliance with the following guidelines: 1. Unless otherwise specified, assignment write-ups should be in memo format (see both ACCY Memo Guidelines and Project Discovery Communications Handbook on the course website for additional guidance). 2. You should type the assignment using 12-point Times New Roman font, with double spacing and one-inch margins on all sides. 3. Unless otherwise specified, your memo should not exceed five pages of text including any attached or embedded tables, graphs and exhibits. 4. Unless otherwise specified, you should submit two (2) copies of the assignment, one for content grading and the other for communications grading. If in addition, you would like to use the memo and attachments to refer to during the day’s discussion, bring a third copy to class. Individual-based assignments: There are two individual-based cases that involve primarily numerical analyses and short answers. The individual-based cases are graded for accounting content only. Therefore, you do not need to prepare them in memo format. You should submit one copy of each individual assignment. Balanced Scorecard Project In this project, you will choose an extracurricular organization to which one or more of your group members belong. You will then design a Balanced Scorecard for the organization chosen by your group. More details of this project can be found in the Balanced Scorecard Project Guidelines on the course website at a later point of time. The outputs of your efforts will be (1) a written report and (2) a presentation to the class of your balanced scorecard design. Th e Balanced Scorecard Project Guidelines will also contain additional information about the written report and the class presentation.. Measurement Project In this project, I will assign a company and a specific reporting period f o r yo u r gr o u p to evaluate. You should download the company’s annual report from its website. In addition, groups should use other reports and information disclosed by the company, and/or other entities, in 4 ACCY301 Course Syllabus—Po-Chang Chen conducting its research of the company. Groups will research their assigned company using the research and analysis guidance in the Measurement Project Guidelines on the course website. The outputs of your research and analysis efforts will be (1) a written measurement project report and (2) a presentation to the class of the most important results of your research. The Measurement Project Guidelines will also contain additional information about the written reports and the class presentations.. Examinations There are two midterm exams and one final exam for this course. The two midterm exams are non-cumulative. The final exam is comprehensive (cumulative). Each exam will include multiple choice questions, short essay (one or two paragraph) responses, and problems. All examinations are closed-book and closed-notes. Professionalism As a student preparing to enter the profession of accountancy, you have a responsibility to conduct yourself in a professional manner. Fulfilling this responsibility helps to prepare you for the obligations you will assume as a professional accountant. The IFAC fundamental principles of professionalism are adopted in this course as a guide to our conduct in the accountancy measurement and disclosure course. Please refer to the Professionalism Contract and Professionalism Evaluation Report Guidelines for more details. Potential Extra Credit Opportunities You will have opportunities to earn potential extra credit by participating in professional learning or service activities. Please refer to the Professionalism Evaluation Report Guidelines for details about those extra credit opportunities. Potential Course Problems Academic Integrity The Business Faculty at the University of Illinois at Urbana-Champaign expects students who are preparing to enter the business profession to exhibit the same qualities of honesty, integrity, responsibility, and respect for others that society demands from business professionals. The primary responsibility for complying with the standards of academic integrity rests with each individual student and with the student body as a whole. By your enrollment in this course, you pledge on your honor that: 1. You will neither give nor receive unauthorized assistance on any academic or related professional assignment or activity. 2. You agree that all provisions of the UIUC Student Code related to student conduct and academic integrity bind all students matriculating to the University of Illinois at Urbana-Champaign. 3. You acknowledge that you have the obligation to report apparent violations of academic integrity and the Student Code in a non-anonymous manner to the course instructor or the Head of the Department. Missing Classes and Examinations and Failing to Turn In Assignments I expect students to attend classes. Midterm examinations are in scheduled class times and thus, the only acceptable reasons for missing an exam are sickness and other extenuating circumstances. You 5 ACCY301 Course Syllabus—Po-Chang Chen must provide me with adequate documentation of your reason for missing an exam. There are no make-ups for failing to turn in an assignment by its due date or missing an exam for other than an acceptable reason. In the case of a conflict with the final exam (defined as three university course exams scheduled within a twenty-four hour period, or two university course exams scheduled at the same time), I will arrange for a make-up exam only when approved by the department. A conflict exam approval form can be found on the course Compass website close to the final date. No make-up exams will be given for conflicts that arise from travel plans. You will need to provide documentation to support the conflict; the staff in the Department of Accountancy will then verify the conflict and you will be notified of your eligibility. You will not be allowed to take the conflict final exam if your request is denied by the Department of Accountancy. The instructor will request the Dean of the College to drop any student from the course who: †¢ Misses both midterm exams, for whatever reasons; †¢ Misses too many classes, particularly in sequence; †¢ Fails to contribute adequately to group assignments (i. e. , class presentations, case writeups and measurement project research and reports). Group Conflicts and Problems Group members should attempt to resolve all conflicts and problems among themselves in a timely manner. If such resolution is not satisfactory, group members should consult immediately with the course instructor. In any event, groups should not allow problems to continue beyond a one-week period. At the end of the semester, students will evaluate each fellow group member’s cooperation and contribution to group assignments. Such evaluations will be included as part of the Professionalism element of course grades. Grading Dispute While TAs and I make every effort to grade all of your work accurately, grading errors can occur. If you believe there is an error, you may request a regarding of the assignment or exam. Be aware, however, that grading errors can occur in both directions – errors can make grades too high as well as too low. Therefore, if you request a re-grading, your entire assignment or exam will be regarded, and all grading errors will be corrected. By requesting a re-grade, you accept the possibility that your grade may go either up or down as a result. To request a re-grade, you must submit a written request to me within one week from the class period in which the assignment or exam was first returned to students. The request must be accompanied by the graded original and must state the area of dispute, your recommendation for change in grade, and an explanation or justification for your recommendation. Special Accommodations If you have a condition, such as a physical or learning disability, which will make it difficult for you to carry out the work as I have outlined it or which will require academic accommodations, please notify your Teaching Assistant or me during the first week of the course and we will strive to accommodate. 6 ACCY301 Course Syllabus—Po-Chang Chen Preliminary Course Calendar Date 1 Topic Readings Before Each Session COMP: Course syllabus Assignment Due Mon 22-Aug Course introduction 2 Framework for Accounting Measurement and Disclosure Revsine et al. , Ch 1 Economic and Institutional Setting for Financial Reporting Objectives & economics TIS: Sunder, Ch 1 Introduction to the Theory of Wed 24-Aug of accounting Accounting and Control (skim) FASB: SFAC 8 Ch 1 Objectives of Financial Reporting by Businesses (skim pg 1-14; use as reference) (Compass) Mon 29-Aug Accounting measurement FASB: SFAC 8 Ch 3 Qualitative Characteristics of Useful Accounting TIS: Brown, An Accountant's Measurement Primer (pp. 1- 8) COMP: IMA Statement, Value Chain Analysis for Assessing Competitive Advantage; TIS: Porter, What is Strategy? Labor Day No Class! Case day TIS: Kaplan & Norton, Transforming the Balanced Internal performance measurement Scorecard from Performance Measurement to Strategic Management: Part I Revsine et al. , Ch 2 Accrual Accounting and Income Determination Financial statements 1 FASB: SFAC 6 Elements of Financial Statements (skim, use as reference) Group Case 1 3 4 Wed 31-Aug Business strategy and accounting Mon Wed 5-Sep 7-Sep 5 6 Mon 12-Sep 7 Wed 14-Sep 7 ACCY301 Course Syllabus—Po-Chang Chen 8 Mon 19-Sep Financial statements 2 Revsine et al. , Ch 4 Structure of the Balance Sheet and Statement of Cash Flows FASB: SFAC 5, Recognition & Measurement in Financial Statements (skim, use as reference) (on Compass) FASB: FAS 157, Fair Value Measurement (para. 1-39) Group Case 2 9 Wed 21-Sep Recognition and measurement Recognition and Measurement – Selected Events/Transactions 10 Mon 26-Sep Revenue recognition-1 Revsine et al. Ch 2 Accrual Accounting & Income Determination (re-read) FASB: Research revenue recognition in FASB Codification Revsine et al. , Ch 3 Additional Topics in Income Determination (pp. 137- 156) Group Case 3 11 Wed 28-Sep 12 Mon 13 Wed 3-Oct 5-Oct Revenue recognition-2 Case day Midterm Exam 1 Accounts receivable & doubtful accounts Trade notes receivable Case day and usefulness of accounting estimates Retail inventori es and cost flow assumptions BSC Presentation Day Manufacturing inventories Case day Midterm Exam 2 4 Mon 10-Oct 15 Wed 12-Oct 16 Mon 17-Oct 17 Wed 19-Oct 18 Mon 24-Oct 19 Wed 26-Oct 20 Mon 31-Oct 21 Wed 2-Nov Revsine et al. , Ch 8 Receivables (pp. 411-421) Revsine et al. , Ch 8 Receivables (pp. 421-436) TIS: Brown, Time Value of Money TIS: Lundholm, Reporting on the Past Revsine et al. , Ch 9 Inventories (pp. 481-507) BSC project presentation and report Revsine et al. , Ch 9 Inventories (pp. 476- 481) TIS: Maher et al. , Ch 3 Activity-Based Management Group Case 5 Group Case 4 8 ACCY301 Course Syllabus—Po-Chang Chen 22 Mon 7-Nov Fixed assets 23 Wed 9-Nov Intangible assets Revsine et al. , Ch 10 Long-Lived Assets & Depreciation (pp. 545-558; pp. 563 -576) Revsine et al. , Ch 10 Long-Lived Assets & Depreciation (pp. 558- 563) Individual Case 1 TIS: Siegel & Borgia, The Measurement and Recognition of Intangible Assets Revsine et al. , Ch 4 Structure of the Balance Sheet and Statement of Cash Flows (re-read pp. 196-207) Revsine et al. , Ch 17, Statement of Cash Flows Revsine et al. , Ch 5 Essentials of Financial Statement Analysis (pp. 267-271) TIS: Bergevin, Ch 11 Advanced Cash Flow Analysis Thanksgiving Break. No Class! 4 Mon 14-Nov Statement of cash flows – I 25 Wed 16-Nov Statement of cash flows -II Mon 21-Nov Wed 23-Nov 26 Mon 28-Nov Statement of cash flows case and Final exam review Individual Case 2 27 Wed 30-Nov Measurement Project Presentation 28 Mon 2-Dec Measurement Project Presentation Final Exam Measurement Project Report 29 Wed 7-Dec TBD Readings legend: TIS – Measurement and Disclosure course packet from XanE du Revsine et al. – Revsine, Collins, Johnson & Mittelstaedt textbook, 5th edition COMP – â€Å"Required readings† folder on Compass website FASB – Financial Accounting Standards Board website 9

Saturday, November 9, 2019

Should we Read Romeo and Juliet in School

Should we let go of everything from our past that holds  memories, simply because its old? Or should we keep on passing it  from generation to generation to keep a tradition? In schools is a great  example of that. A common debate is whether or not Romeo and Juliet  should be taught in schools. We should hold onto this tradition  because of the way it makes students think, and because of the  knowledge it provides to the students.For one, although the language in Romeo and Juliet is not how  we speak today, it still contains great lessons for students. While  reading Romeo and Juliet, your mind is constantly thinking and  deciphering what message Shakespeare is giving you. To make  students read Romeo and Juliet early in their high school years will  benefit them. The unique style of writing will make the students’ brains  work much harder to understand the message. If they were given a  book with language they see every day would not benefit their le arning  as much. By reading Romeo and Juliet students will receive more  knowledge.Another reason that reading Romeo and Juliet in schools is a  great idea is because it is a two in one lesson. As teachers they have  so much curriculum to teach the students and sometimes its hard to fit  it all in. Rather than teaching the students what similes and metaphors  are, students can read Romeo and Juliet and have perfect examples  right in front of them while not wasting any time. While reading Romeo  and Juliet you may notice that Romeo is a romantic and he loves  using metaphors and similes to compare Juliet to celestial objects. You  may ask so what? Well Romeo is one of the main characters which  means he speaks a lot, therefore there are many more examples for  students to learn those parts of speech. Reading Romeo and Juliet in  school makes teaching easier and makes learning a two in one combo.Last but not least as you move on to different levels of school   and in life, Romeo and Juliet will be referenced to. Not having read  Romeo and Juliet, students would have no idea what is being  discussed so being asked a question referring to Romeo and Juliet  might be tough to answer. Rather than not knowing the answer and  being dumbstruck in front of the whole class, it would be in a student’s  best interest to take a little time out of their life and read Romeo and  Juliet. Not to mention the benefit that after you read the book you can  watch the movie for more excitement.The knowledge provided to the students, the fact that Romeo  and Juliet will be referenced to later in life and the fact that it is a two  in one lesson are just some of the many reasons that reading Romeo  and Juliet in school should be kept a tradition. There is far too much  knowledge to be perceived because of the unique style of writing and  the rich vocabulary. After being studied for over a hundred years,  there must be somethin g great enough to keep the tradition.

Wednesday, November 6, 2019

To Kill or Not to Kill essays

To Kill or Not to Kill essays To kill or not to kill. This is an extremely controversial question in todays society. The number of people who are for it still believe in the saying, an eye for an eye, a tooth for a tooth. These are the people who feel if you intentionally take the life of someone else, then yours should be taken as well. But then there are the other number of people who feel the death penalty should be banned because of its cruel and unjust way of punishment. Should we keep it or not? And if it is kept, how do we determine who should be sentenced to death? An easy way to answer these questions is to totally nullify capital punishment completely. One reason why the death penalty is so controversial is because many feel its cruel ways of punishment are unnecessary, even if the crime is murder, whether it be premeditated or unintentional. They believe there are other ways of condemnation besides execution. In the case of an unintentional death feelings are that the perpetrators should have the right to live, but have to face each day with the fact that they killed someone weighing on their conscience. On the other hand, such as with a voluntary murder, the ideas are somewhat similar. They believe the murderer doesnt deserve the death penalty. Chances are if a person is insane enough to kill another human being in the first place, they arent going to care what happens to them. They realize that their execution, in most cases, is going to be short and painless. This isnt a just punishment for someone who has inflicted severe pain upon another life. Our court system, after initiating a life sentence without parole, should not offer these killers the comforts they have in jail. They should be treated more or less like animals. In short, let the ones who institute a crime unwillingly live, but do not let the punishment be as severe as it would for a ...

Monday, November 4, 2019

Nutrition Essay Example | Topics and Well Written Essays - 500 words - 3

Nutrition - Essay Example We must keep in mind that different types of fibers have different characteristics and these characteristics benefit us in different ways. Now the question remains, how exactly do fiber rich foods benefit us? The answer is simple. Fibers escape from the small intestine without getting digested. These then help in various bodily processes such as growth of healthy bacteria and nutrients absorption. The reason it is difficult to understand the benefits of fibers is because there are many types of fibers that have different characteristics. Barley, beans and oats decrease the level of cholesterol. Soluble fiber rich foods when mixed with water swell in volume and when passing through the small intestines, they trap bile acids from the gall bladder. These acids are made from cholesterol and when we eat fat, these are pushed into the small intestines. The fiber plus water material absorbs the acid out of the small intestines and eventually out of the body and hence reduces cholesterol. Fibers also help in slowing the entrance of sugar into the blood in the same cholesterol was trapped from the small intestines. Fibers also help in sustaining the normal healthy bacteria that maintain the intestines, prevent the growth of harmful bacteria, improves immune system and increases absorption of calcium. The article was very informative. It covered each point related to fiber and its benefits in detail and at the same time it was short enough to maintain the reader’s interest in the article. Concise and informative is the prefect combination that is needed in a good piece of writing. The language that was used through out the article was also very simple and easy to understand. No such jargons were used which makes the article comprehendible for anyone who is interested. Examples and facts were given which make the argument of the writer more concrete and strong. However,

Saturday, November 2, 2019

Folklore Assignment Example | Topics and Well Written Essays - 1500 words

Folklore - Assignment Example It also analyses the reason behind the preference of the phrase ‘intangible human heritage’ as opposed to ‘folklore’ by UNESCO in the 2003 Convention. Folklore is a term generally used with reference to traditional human beliefs, superstition, tales, and human practices that have spread or conveyed in a casual manner (informal) – usually orally or through the word of mouth. The term is also relevant when referring to the comparative and comprehensive study of tradition knowledge and human culture, which people also refer to as folkloristic. Folklore encompasses such a wide area of activities carried out by people that it is impossible to categorize it comprehensively. The following is a representative and not an exhaustive list of the genres of folklore. Folktale is usually a fairy tale or narrative among the different forms of traditional oral arts. Folktales have many characteristics that include their oral narration style, their passing on from generation to generation. Their characteristics are reliant on the time and place where a person tells them. The themes of a folktale are usually general and timeless. Often concerned with the common human being; and function to make valid certain aspects of culture. This form of art has a cultural identity, because they possess values and traits of the culture that they originate. There is often exaggeration in the characters of a folktale; they may be either human or animals. They always have a realistic setting. People often used folktales to either entertain or teach a lesson. This was especially true for the African heritage and other cultural communities. The main significance of a myth is to explain the reality of any natural phenomena. They have moral teachings and divine explanations concerning religious practices. The gods or goddesses are usually the focus of most myths. Many regard a myth as