Financial Reporting and Analysis Final Group Paper UnitedHealthcare Assignment

Financial Reporting and Analysis Final Group Paper UnitedHealthcare Group - Assignment Example Moreover, a strong analysis of SWOT approach have been performed on the various internal and external dynamics and key drivers of Company to highlights its current performance and probable future position. Further, a brief content pertaining to the values, a company forwards towards its key personnel have been incorporated under the paper, along with various societal expectations & corporate cultural aspects, the entity is strictly following as its regular ethical, corporate responsibility and business conduct circle. Finally, a paper is concluded with a formal and analytic discussion over the comparative accounting performance of a company over various years of its operations, along with a brief and sustainable highlight of company’s current accounting policies incorporated under its financial statements. UnitedHealth Group, a parent company of United Healthcare,  is considered as one of the diversified and enormous company, in health care and health protection industry. The Company is situated in USA, and is currently regarded as a worldwide leader in providing various health facilitations services and plans to needful peoples, and thus, enabling them to live more healthier lives, and in addition, it also aims for the development and improvement of overall health structure and system that works more efficiently for every deserving individuals1. As the company mission statement says, helping people live healthier lives. The Group headquarter is situated in Minnetonka at Minnesota in the region of USA. It is also ranked at 14th place on  Fortune magazines, under the area of top 500 companies operating in United States on current basis. Moreover, UnitedHealth Group offers a wide spectrum of health related products and services to its customer, scattered all over different states of USA, through its two distinct functional business sectors, which includes United Healthcare and Optum2; United Healthcare is an operating segment of the group which offers

Show how Shakespeare employs tensions Essay Example for Free

Show how Shakespeare employs tensions Essay The Merchant of Venice can be seen as a series of tense oppositions. Shakespeare writes about many conflicting issues that were controversial at the time, but does not enforce any opinion on the audience, inviting them to form their own conclusions. The contrasts in The Merchant of Venice are important because they incite the audience to consider moral issues such as prejudice, discrimination and bigotry. Shakespeare creates the characters with the intention of relating them to the common person; the sins and discrepancies in their lives are typical of the everyday goings on in Venice at the time. I will consider love and hate, comedy and tragedy, justice and mercy, expectations versus reality and finally men against women. All of the oppositions are linked to the concerns of Shakespeares audience. This means that Judaism, for example, was a concern and also hatred to Shakespeares audience. The play was consequently very eye-catching and appealing to the people of Shakespeares time. The Merchant of Venice is a story of love and hate, and both emotions are expressed powerfully in the play. On the one hand the play appears to be full of love and friendship: Portia and Bassanio; Jessica and Lorenzo; Gratiano and Nerissa. However, bitterness and hatred are evident: Gratianos reviling of Shylock; Shylocks coldness towards his daughter and hatred of Antonio. Shylock sees himself as a victim of prejudice and maintains himself with his own aggression. The play is renowned for the bitter conflict between Jews and Christians. It appears that the main difference between the Christian characters and Shylock is that the Christian characters value human relationships over business ones, whereas Shylock is only interested in money (. Merchants like Antonio lend money free of interest, and put themselves at risk for those they love, whereas Shylock agonizes over the loss of his money and once ran through the streets crying, O, my ducats! O, my daughter! (II. viii. 15). These words suggest that his greed outweighs his love. However, his insistence that he have a pound of flesh rather than any amount of money also shows that his resentment is much stronger than his greed. Portia and Bassanio appear to love one another, however, Bassanio seeks her hand in the first place because he is greatly in debt and needs her money. The love between these two characters is therefore questionable and emphasises the love and hate oppositions. The themes are also emphasised in the settings of the play, Belmont symbolising love and Venice symbolising hate. The Merchant of Venice is set in Italy in Venice and Belmont, representing the two worlds of the play. Shakespeare uses these two settings to emphasise the themes of love and hate. Love is centred in Belmont, a peaceful paradise to which lovers can escape, and hate around Venice, a hectic place that exploits and corrupts. This can clearly be seen when various events relating to love and hate in the play take place. All prejudicial activity takes place in Venice, including the trial (IV. i. 15). This is also the only place where Jews are found (Jessica becomes a Christian when she moves to Belmont). The Christian couples live in Belmont, and there is hardly any talk of racial prejudice there. Belmont is where the Christians retreat to, after their triumph over Shylock in Venice. The surroundings match the events that are taking place in both Venice and Belmont. Shakespeare often included the themes of love and hate in his plays, either as the main plot, or as a sub plot as such in The Merchant of Venice. Love and hate are the central themes of the main plot they hold the story together. Many of Shakespeares plays are also centred on the themes of comedy and tragedy. The Merchant of Venice is a prime example. Shakespeare uses cross-dressing as a device to lay emphasis on the theme of comedy. The characters conceal themselves behind masks and costumes, which links with the topic of appearance versus reality. Twice in the play, brave escapes are carried out with the help of cross-dressing. Jessica escaped the hell of Shylocks house by dressing as a page, while Portia and Nerissa rescued Antonio by posing as lawyers of the court. This device was essential to the women characters since it was forbidden for them to act on stage in the Renaissance period. Their parts had to be consequently acted by young boys. This was common in Shakespeares time. Another debatable comedy moment is when Lancelot greets his blind, long lost father and gives him confusing directions and tells him that his beloved son Lancelot is dead. Lancelot says aside I will try confusions with him (II. ii. 25) the moment they meet. Since Lancelot is portrayed as a comical, clownish figure that is especially skilled at making jokes, this scene transmits a humorous tone. But deep down this moment could be considered harsh and unjust. It should be considered a joke but at someone elses expense. The play seems to end on a happy note, with the resolution of the test of the rings and the celebration of marriage. But many tragedies also occur in the play, some of which contrast greatly to the happiness. For example the joyful wedding of Portia and Bassanio in act 3 scene 2 is suddenly followed by a change of mood as Bassanio reads Antonios bad news. The atmosphere of joy and triumph gives way to one of tension and concern. Bassanio turns pale as he says, Here are a few of the unpleasantst words that ever blotted paper (III. ii. 250). Another darker aspect of the play occurs when Shylock is baited at the trial. Gratiano viciously abuses Shylock, saying O, be thou damnd, inexecrable dog (IV. i. 127). Another central theme of the play is that of justice: the right, proper and fair treatment of individuals according to what they deserve. The idea of mercy is important in The Merchant of Venice because it provides a focus for the contrast between Venetian Christian society and the alien invader, represented by Shylock. When Shylock asks Portia what could possibly force him to be merciful, Portias long reply, beginning with the words, The quality of mercy is not strained, (IV. i. 179) clarifies what the Christians believe. The Christian characters in the scene believe that justice and mercy are not separate but must be linked. Shylock receives judgement at the trial however he does not receive justice. This is due to the extreme prejudice of Jews at Shakespeares time. Shakespeare therefore employs this opposition to highlight the conflicting principals and prejudices of the time. The Merchant of Venice shows the danger of judging by appearances. This is not only a theme but also a moral of the story. Lancelot is a Christian and should hate Jews, but instead he is a trustworthy friend to Jessica, a Jewish girl. This is because he sees her as a nice and gentle young woman and comments, most beautiful pagan, most sweet Jew (II. iii. 10). Jessica trusts Lancelot since she gives him a private letter to take to Lorenzo. This friendship must have been conflicting to the prejudices of the time and is therefore a key factor of the theme. All that glitters is not gold (II. vii. 65). This is a famous quote from The Merchant of Venice and symbolises the theme of deception. This theme of deception is used throughout the play to mislead and confuse so things may not always be what they seem. Shakespeare also uses this to enhance the unfolding drama of the play and to make it more exciting. Dramatic irony is created when the audience know more than the characters themselves. For example the trial scene (Act IV) and the ring quarrel (Act V) are filled with amusing dramatic irony. The cross-dressing, as mentioned earlier, is also linked with appearances versus reality since it happens at times when disguise is important. The three female characters disguise themselves as males in the play. Portia and Nerissa conceal themselves as lawyers clerks in the trial scene whereas Jessica disguises herself as a page in order to flee from her master. Cross-dressing is important in the play because women roles are insignificant to those of men. For women, cross-dressing is a means of gaining respect and authority. The main events in the play unfold when women are in control. This is conflicting to the principals of the time. Venice and Belmont are both ruled by patriarchy. This means that men have complete control whereas women have no role at all in trade, politics, or law. It is also evident that they cannot even own property because Portia says, One half of me is yours, the other half yours, mine own, I would say; but if mine, then yours, and so all yours (III. ii. 16). Portia has an interest in the law, but has to resort to dressing up as a man before she can exercise her ability. Portias speech dramatically changes to suit her role as a man in the trial scene. However she continues with this attitude even after the trial is over and says, You were to blame, I must be plain with you, (V. i. 166). This emphasises the predominant influence of men over women. Throughout The Merchant of Venice there are many strong feelings displayed through the oppositions and conflicts. These contrasts are relevant because they portray the individual characteristics of each person. Most of the issues raised in the play are directed towards the prejudice of both women and Jews. The topics of love and hate, comedy and tragedy, justice and mercy, expectations versus reality and finally men against women were all important matters to Shakespeares audience. I have discussed each subject individually and conclude to state that they are all important and relevant to the characters of the play.

The Advantures Of Huck. Fin :: essays research papers

Books are known for teaching lessons. In Huckleberry Finn, Mark Twain satirically presents the situation of how people of different color were treated unjustly, while at the same time amusing his readers.   Ã‚  Ã‚  Ã‚  Ã‚  Isn’t it ironic that the character that grows on you most is Jim, the black runaway slave, who society looks down upon most during the time period of this book? Jim is treated poorly as a slave and as a person. For one, he is separated from his parents and children amongst different slave owners. On top of this, he is about to be sold for $800 to another owner even more far away from his family, which leads to his escape. Despite these situations, he remains a loyal, loving, father-like figure, and most importantly, he remains a great friend to Huckleberry.   Ã‚  Ã‚  Ã‚  Ã‚  Society, even today, often puts children down by saying that they do not contain values. Well, Huck closes the door to this statement. Whenever Huck is challenged to make a decision on impact concerning the safety of Jim, such as the incident when the men are looking for blacks, his heart always seems to pilot him to the direction of Jim’s benefit, even though almost all of the rest of society would object to his decisions during this period of time. You can also see Huck’s distress and sorrow for the fact that Jim has to buy his family back in order to see them again. This absolutely breaks Huck’s heart.   Ã‚  Ã‚  Ã‚  Ã‚  Back in the 1800s, blacks were considered property, and whites were always the superior race. In Huckleberry Finn, Mark Twain purposely makes Jim the best character in the book, in that he is the most compassionate, caring, and most appreciated by Huck, the main character in the book. At the same time he makes Pap, the white dead-beat father of Huck, the most detested, disrespected, low down character of this book. Twain causes his readers to contemplate of how foolish it is that a person can be judged on his outside appearance, rather than who the individual is on the inside. The Advantures Of Huck. Fin :: essays research papers Books are known for teaching lessons. In Huckleberry Finn, Mark Twain satirically presents the situation of how people of different color were treated unjustly, while at the same time amusing his readers.   Ã‚  Ã‚  Ã‚  Ã‚  Isn’t it ironic that the character that grows on you most is Jim, the black runaway slave, who society looks down upon most during the time period of this book? Jim is treated poorly as a slave and as a person. For one, he is separated from his parents and children amongst different slave owners. On top of this, he is about to be sold for $800 to another owner even more far away from his family, which leads to his escape. Despite these situations, he remains a loyal, loving, father-like figure, and most importantly, he remains a great friend to Huckleberry.   Ã‚  Ã‚  Ã‚  Ã‚  Society, even today, often puts children down by saying that they do not contain values. Well, Huck closes the door to this statement. Whenever Huck is challenged to make a decision on impact concerning the safety of Jim, such as the incident when the men are looking for blacks, his heart always seems to pilot him to the direction of Jim’s benefit, even though almost all of the rest of society would object to his decisions during this period of time. You can also see Huck’s distress and sorrow for the fact that Jim has to buy his family back in order to see them again. This absolutely breaks Huck’s heart.   Ã‚  Ã‚  Ã‚  Ã‚  Back in the 1800s, blacks were considered property, and whites were always the superior race. In Huckleberry Finn, Mark Twain purposely makes Jim the best character in the book, in that he is the most compassionate, caring, and most appreciated by Huck, the main character in the book. At the same time he makes Pap, the white dead-beat father of Huck, the most detested, disrespected, low down character of this book. Twain causes his readers to contemplate of how foolish it is that a person can be judged on his outside appearance, rather than who the individual is on the inside.

President Lincolns Struggle With His Cabinet Essay -- American Americ

President Lincoln's Struggle With His Cabinet Abraham Lincoln is regarded by many historians as the greatest president ever to stand at America's helm. This reputation is extremely well deserved, as Lincoln was able to preserve the Union and gain victory in the civil war, despite his fighting an uphill battle against his own presidential cabinet. Had he not been struggling against this divided government, President Lincoln could have achieved victory with extreme efficiency and a minimum of wanton bloodshed (Angle 659). After Lincoln was inaugurated on March 4, 1861, he was forced to battle a split cabinet because of campaign promises made to various Republican factions, which made it almost mandatory for certain individuals to be appointed to cabinet posts. He ruled his cabinet with an iron hand, and often acted without cabinet consent or advice. Although his opponents called his method of rule "dictatorial" and "unconstitutional," it was the only effective way to get anything done (Simmons 142). In the beginning, Lincoln's secretar... President Lincoln's Struggle With His Cabinet Essay -- American Americ President Lincoln's Struggle With His Cabinet Abraham Lincoln is regarded by many historians as the greatest president ever to stand at America's helm. This reputation is extremely well deserved, as Lincoln was able to preserve the Union and gain victory in the civil war, despite his fighting an uphill battle against his own presidential cabinet. Had he not been struggling against this divided government, President Lincoln could have achieved victory with extreme efficiency and a minimum of wanton bloodshed (Angle 659). After Lincoln was inaugurated on March 4, 1861, he was forced to battle a split cabinet because of campaign promises made to various Republican factions, which made it almost mandatory for certain individuals to be appointed to cabinet posts. He ruled his cabinet with an iron hand, and often acted without cabinet consent or advice. Although his opponents called his method of rule "dictatorial" and "unconstitutional," it was the only effective way to get anything done (Simmons 142). In the beginning, Lincoln's secretar...

Bank of Canada and Interest Rates Essay

The Bank of Canada has indicated that it has concerns over inflation being too low. (Parkinson). However, inflation has been rising and the Canadian economy has strengthened over the last several months. Keeping interest rates too low over a long period of time may have a tendency to over-inflate the economy and create asset bubbles while also creating pockets of greater debt, not dissimilar to those that contributed to the global economic collapse of 2008-2009. Although the Bank of Canada has iterated – and reiterated – its current neutrality with respect to interest rates, economists predict that current conditions may require the bank to move more quickly than it may like to bump the rates in the next several months. (Parkinson). Canada is currently facing a housing bubble like that which occurred in the United States, prior to the massive global downturn of 2008-2009. (Altstedter). Home prices have been steadily increasing along with the size of the debt that homeowners are taking on in order to afford the increase in housing prices. Earlier this year, the Bank’s governor, Stephen Poloz, had forward guidance language that cautioned that interest rate hikes could be in the offing removed from Bank of Canada’s policy statements. (Kawa). Since the removal of the language, inflation has begun to increase and the Canadian Dollar has weakened somewhat. This will contribute to further expansion of the housing bubble in Canada. In order to slow the growth of the housing bubble and prevent or delay its eventual bursting, the Bank of Canada will likely be forced to raise interest rates. Bank of Canada Will Not Alter Interest Rates One of the reasons Bank of Canada’s Governor Stephen Poloz removed forward guidance warning of the potential need to increase interest rates from the Bank’s policy statements was to highlight the neutral stance he and the Bank are embracing with respect to interest rates. (Kawa). Poloz said in a September statement that he feels that the global economy is â€Å"performing largely as expected† and that the housing industry in Canada was â€Å"stronger  than anticipated.† (Isfield). This month, Poloz stated that he feels that the upside and downside inflationary risks are, at this time, balanced and that, as such, there is no need alter interest rates in the foreseeable future assuming the status quo is not disrupted. (Parkinson). The Bank’s current neutral stance on interest rates, has now been reiterated and strengthened, to such an extent that it is possible, to â€Å"ultra-neutral.† (Isfeld). Because of Poloz’s ongoing statements with respect to interest rate neutrality, the bank’s removal of interest rate hike guidance from its policy statements, and the perception that the risks between and inflationary upside and an inflationary downside are perceived by Poloz and the board to be balanced, it is unlikely that interest rates will be changed in the next six to twelve months by the Bank of Canada. Works Cited Altstedter, Ari. â€Å"Housing Bubble Will Force Bank of Canada to Renew Rate Hike Warnings Soon, Pimco Says.† Financial Post. 1 Oct. 2014. Web. < http://business.financialpost.com/2014/10/01/housing-bubble-will-force-bank-of-canada-to-renew-rate-hike-warnings-soon-pimco-says/> Isfeld, Gordon. â€Å"Bank of Canada’s Stephen Poloz Turns Ultra-Neutral On Interest Rates.† Financial Post. 3 Sep. 2014. Web. Kawa, Lucas. â€Å"Say Goodbye To Forward Guidance From The Bank Of Canada.† Business In Canada. 14 Oct. 2014. Web. Parkinson, David. â€Å"Bank of Canada Still Fears Low Inflation Despite Balanced Outlook.† The Globe And Mail. 3 Nov. 2014. Web.

What is sickle cell anemia.

What is sickle cell anemia. A mother of in central Africa has had no health problems her entire life. She has four beautiful children in her lifetime. Her first child of eight years old catches malaria; he sweats in his sleep every night, experiences the chills, is plagued with the fever, and has periodic attacks. To make matters even worse he has developed the condition known as splenomegaly which causes an enlargement of the spine that cripples him to his end when he dies of anemia. The second child, a daughter, is born with the genetic condition known as sickle cell anemia. Throughout this child's life she experiences ulcers up and down her legs, many fevers, and attacks that seem to be the unbearable pain a human can withstand without passing out. She will never be around long enough for her seventeenth birthday. Her last two children live long and healthy lives. Over time Mother Nature has found a side door around malaria, but she has unleashed death with his sickle, causing people's red blood cells not to function properly in carrying oxygen, causing terrible side effects and death.English: Description Malaria versus sickle-cell tr...For a long time little was known of blood diseases. People in central Africa were experiencing pain and dieing from an unknown killer. In 1956, Dr. Vernon Ingram and Dr. Paulings tested the blood of patients in central Africa. Surprisingly there were key differences between the hemoglobin of the some patients (Silverstein 17). "Hemoglobin is made up of chains of amino acids, like proteins; these chains are folded and looped in a complicated structure"(Johnson 325). In order to break up the bonds of hemoglobin and change it into mixture of shorter amino acids, Dr. Ingram used enzymes and other chemicals. By organizing these fragments of sections, it is possible to work out a map to the...

Free Essays on The God Or Gods

‘necessary existence’ are logical part o... Free Essays on The God Or Gods Free Essays on The God Or Gods There are three major arguments that attempt to explain the existence of God. Firstly, it is important to establish a definition of God. According to philosophers God is an infinitely perfect being that upholds a divine unity of ultimate goodness and of ultimate power. God is referred to as Omniscient, Omnipotent and Eternal. God has unlimited knowledge and intelligence, so basically God is the ultimate model of perfectionism. Though all Philosophers agree with this definition of God, it does not state whether or not this ideal concept of God exists. The Ontological, Cosmological and Teleological have been developed throughout time to attempt to prove God existence. There have also been many criticisms into these arguments, which attempt to disprove each argument. The Ontological argument was developed by Anselm; a theist who argued for the existence of God. In his argument he refers to God as a perfect being, therefore ‘that than which nothing greater can be conceived’. He began his argument by saying that even a ‘fool’ (atheist) can grasp or understand the concept of a being than of ‘which nothing greater can be conceived’ as they already have an understanding or idea of what it means in their mind. Though this idea exists in their mind, it does not mean God doesn’t exist in reality. Anselm refers to God as a perfect being, and because he is so perfect he must have infinite perfectionism, therefore Anselm is arguing that if God lacked existence he would not be perfect, as he is perfect he must exist. There are many criticisms to why Anselm’s Ontological argument fails. Kant saw Anselm’s argument as merely a word game, playing on words and not reality. In this sense, Kant sees the Ontological argument as an exercise in verbal analysis, the means where anyone can anaylse the meaning of a word or concept, and draw a logical explanation from it. Therefore, Anselms’ words ‘necessary existence’ are logical part o...

The 14 Easiest Majors for Your Bachelors Degree

The 14 Easiest Majors for Your Bachelor's Degree SAT / ACT Prep Online Guides and Tips Before we jump into this list of the easiest college degrees, let’s get one thing straight: there’s no such thing as an easy bachelor’s degree. Whatever degree you choose to pursue, you’ll have to work really hard to complete it. With that caveat out of the way, this article outlines the easiest majors, why they’re easy, and what your career outlook will look like if you choose one of these college degrees. How We Determined the Easiest Bachelor’s Degrees There’s no set way to universally determine how easy a bachelor’s degree is, as every major and every school has its own level of rigor. That being said, we used available statistics on GPA to determine our rankings of the easiest bachelor’s degrees. According to a study by Cornell University, most science majors tend to have lower than average GPAs, while the college majors we’ve selected for this list have a higher than average GPA. That means that for many students, achieving a higher GPA in these majors is not as difficult as it is in other majors. Let’s take a look at our list of the easiest majors. The 14 Easiest Majors to Study in College These are the easiest majors we’ve identified by highest average GPA. #1: Psychology Psychology majors study the inner workings of the human psyche. You’ll learn how individuals behave within certain situations and figure out how to understand people’s motivations and desires. As a psychology major, you’ll learn a number of useful skills, like analysis and communication. As an undergraduate studying psychology, you’ll take some entry-level courses of statistics and analysis. The more difficult coursework comes later, if you choose to pursue an advanced degree. Psychology majors earn a median salary of $57,000, making this a solid career choice if you’re looking to earn more money. #2: Criminal Justice A criminal justice degree is a great degree to have if you’d like to work in safety and security. Criminal justice majors command an average salary of $49,000+ a year. A criminal justice investigator might become a police officer, a probation officer, a private detective, or something else. Criminal justice degrees are typically not reading or writing intensive, making them easier than other majors. #3: English If you love reading and analyzing texts, an English major might be a great fit for you. There are a wide variety of career paths available to English majors - which is both a good and a bad thing. While you have skills that are applicable to many careers, it could be hard to narrow down what you want to do. As an English major, you won’t have to do much (if any) work in the math or science fields. Depending on your program, you may spend more of your time on shorter, analysis papers, rather than larger research papers. English majors make an average of $55,000 a year. #4: Education Pursuing an education major will help you become a teacher. As an education major, you might specialize in special education, elementary education, or secondary education. You’ll learn the theory behind being an effective teacher, choose a specialty, and get lots of practice. Education majors are easier than others because they focus on educational theory and hands-on practice, rather than more complicated math or science topics. While you might need to student teach without pay for a year after college, education majors earn an average of $55,00 per year. #5: Social Work A social work major helps you make a difference in the world. When majoring in social work, you’ll learn how to provide services that help some of society’s most vulnerable people. Social work majors typically don’t require upper-level math or science courses, which makes achieving a high GPA easier. You’ll earn an average salary of $49,000 as a social work major. #6: Sociology Sociology majors study human behavior through the collection and observation of data. You’ll learn about connections between people, which can prepare you for work in human resources, market research, and more. Most sociology courses don’t require a ton of heavy reading or long writing assignments, which makes this major a bit easier than others. Sociology majors earn an average salary of $56,000. #7: Communications If you major in communications, you’ll learn about journalism, public relations, marketing, and more. You’ll learn a lot of broad skills with a communications degree that can help you get a job in a number of fields. A communications major is easier because of the lack of advanced science, math, or writing coursework you’ll do. Communications majors earn an average salary of $60,000. #8: History History majors study world events that have happened from the beginning of recorded time up through modern day. As a history major, you’ll learn to analyze and make sense of what happened in the past. History majors might be considered easier than other majors because of the lack of lab work and technical writing required. You’ll spend a lot of your time as a history major analyzing older texts and writing papers on your thoughts. History majors have a number of career paths available to them, from lawyer to teacher. History majors earn an average of $62,000 per year. #9: Health As a health major, you might pursue a degree in Health Science or Health Administration. Health degrees are often a good way to prepare for a more advanced degree in the healthcare field, like physical or occupational therapy. Health degrees are easier than life or physical science degrees. As a health major, you’ll learn more about the theory behind the science, rather than focusing on statistics, lab work and analysis. The more entry-level science of a health degree makes this major easier than other pathways into healthcare. Health majors have an average salary of $60,000 a year. #10: Creative Writing A creative writing degree will help you establish useful communication skills as analyze existing writing, make your own new work, and give and receive feedback from your peers. A creative writing major can be time-consuming (think of all the hours spent with writer’s block), but you won’t have to worry about spending time in the lab or doing advanced math. Creative writing majors earn an average of $50,000. #11: Anthropology Anthropology is the study of cultural history and the evolution of social relationships. Anthropology also often encompasses archaeology, so anthropology majors might spend time in the field on digs. As an anthropology major, you’ll take a mix of anthropology, history, and sociology classes. You’ll read and write a lot, but won’t have to do any advanced statistics or other types of math. Anthropology majors earn an average of $55,000 when they graduate. #12: Music Music majors have a number of different career options: they might try to be performers or music teachers or engineers. A music major can be mentally difficult - you’ll have to practice a lot and deal with your end of semester performance evaluations. However, music majors don’t have to take any difficult math or science courses and also won’t have to do a ton of reading or writing, making this major easier than others. You will spend a lot of time in the practice room, so be sure you’re committed to playing music before you start. You can expect to earn an average of $54,000 as a music major. #13: Humanities Humanities majors cover a number of different topics, like history, philosophy and religion. A humanities major is great if you like all of those subjects and can’t decide which to pick. Through your humanities major, you’ll learn skills in writing, reading, critical thinking, and communication. Like an English or liberal arts major, a humanities major has a lot of career options and an average salary of $59,000. #14: Religious Studies A religious studies major studies the major religious movements and philosophies throughout history. As a religious studies major, you’ll do a lot of reading, writing, and analyzing, but won’t have to do a ton of math or science. A religious studies major earns an average of $53,000. Easiest College Degrees: The Bottom Line What’s the easiest college degree? It depends on what you’re good at and where you’re studying. That being said, the majors listed in this article have higher average GPAs than other majors, meaning they are more accessible than others. What’s Next? Getting ready to take the GED?Read our complete guide on GEDs for everything you need to know about this important exam. If you're hoping to attend college but are unsure howto begin the search process, check out this step by step guide for doing college research. Thinking about going to college but not sure how much of a time commitment it will be? Find out more with our guide to how long a bachelor's degree takes. You may choose to attend community college for a year or two and then transfer to a four-year college. Read our complete guide to transferring colleges to learn more about this process.

Construction and Deconstruction - Function Research Paper

Construction and Deconstruction - Function - Research Paper Example In doing so, the artist seeks to produce with the onlooker a dialogue one that fills us with appreciation or apprehension about the world, others and ourselves. The Uses of Deconstruction Deconstruction has often been used or shock or stun the onlooker in the tradition of surrealism. Deconstructive art believes that we should not rely on any previous assumptions (Mundy, 2001). In general parlance, we can equate this to describing the meaning of a word by using another group of words. So we will find that there is a hierarchical or strong-weak or teacher-student relationship between the words generally used in a language. This is frowned upon by the followers of deconstructive art. Such artists believe as much in the importance of leaving things out as in conveying no specific meaning. Though deconstruction has been criticised as a nihilistic and frivolously sceptical pursuit, yet some scholars have welcomed it as a useful reminder in, perhaps, politics where what is said is sometimes less important than what is purposefully left out. Deconstructive art can inversely remind us of the importance of structuralism in our lives and how it aids us in constructing logic and giving meaning to language, thought etc. Alternatively, it can also form a basis for equating things that we normally never do, being of interest to inventors etc. I will now proceed to comment on the works of a number of different practitioners of deconstructive art, trying to fathom what message they are trying to convey through their works. The Works of Mona Hatoum Mona Hatoum (born 1952) is a Lebanese artist but has resided in the UK ever since the days of the war in 1975. She has never regarded herself as a Lebanese and her love of art was never encouraged by her family especially her father, since he wanted her to do something more practical in life. While in exile in London, she had a chance to study at the Slade School of Art and the Shaw School of Art. Mona was especially interested in Min imalism and the psychological manifestation of art. In her own words: â€Å"I don’t think art is the best place to be didactic- I don’t think the language of visual art is the most suitable for presenting clear arguments, let alone for trying to convince, convert or teach† (Archer et al, 1997). Mona surprises by using seemingly innocuous materials to convey messages of fear, danger and isolation. One of her first works, ‘Measures of Distance’ (1988) is a video tape she recorded that shows the distances between Arab and Western society, between male and female gender, between war and peace, freedom and exile. It is a monologue by her mother and a reply to all her questions. It speaks of fragmentation, of not knowing one’s place in society, of the dangers in living in Lebanon during the war. It appeals to the senses and the heart in a particularly personal way if you hear the work using headphones (as I did). In ‘Silence’ (1994) Mo na uses glass tubing to construct a child’s bed, reflecting the vulnerability of the child being hurt by glass in a place it equates with comfort, thus, there is a paradox here as well. In ‘Mexican Cage’ (2002) Mona again depicts the plight of Mexican workers. They are enslaved by low wages and even bonded labour. The red, blue, orange and white colours of the cage look so inviting but we must remember that it is a

Leadership Philosophy Essay Example | Topics and Well Written Essays - 250 words

Leadership Philosophy - Essay Example This philosophy is can be viewed from two points of view as suggested by Covey. The points of view are in principles and values. Firstly, principles initiated by a leader should be a two-way deal whereby the principles will bind both the leader and subordinates. Leaders who do not live under the principles they impose on their subordinates are seen to be people who preach virtues but practice vice. With values, leaders are challenged to lead by example by confining their actions and activities within set value that impacts positively on their subordinates. With good values in place, leaders are respected and trusted. Such trust and respect ensures that subordinates are cooperative; thereby making leadership very easy and participatory. In conclusion, I believe that my leadership philosophy will determine whether or not my leadership will be easy or difficult. For this reason, there must be the embodiment of all habits as suggested by Covey in my leadership values. These habits should include being proactive, beginning with the end in mind, putting first things first, thinking win-win, seeking first to understand, then to be understood, synergizing and then finally sharpening my saw.

The competitive advantage of the Country Singapore using Porter's Essay

The competitive advantage of the Country Singapore using Porter's Competitive advantage and the Diamond factors - Essay Example We also find out in this study that, though the country has a natural small land area, the country capabilities and efficient and effective use of information technology has more than compensated for its present international position in the shipping and sea transportation industry. The country position and image has been further enhanced through electronic government that has transformed public services. This paper examined the competitive advantage of Singapore using Porters competitive advantage of nations. Porter tries to solve apparent puzzle of a country's competitive advantage, or why one country is more competitive than the other through the attributes of his competitive advantage of nations (Porter 1990).These constitute the essence of his notion of competitive advantage. Porter (1990) echoes an important question in which he provides a succinct answer. For example, "why does a nation achieve international success in a particular industry Porter argues that, the answer to this question lies in four broad attributes of a nation that shape the environments in which local firms compete and promote or impede the creation of competitive advantage." (1990:71). ... The first part of the paper examined Porter's competitive advantage of nation, the second part of the paper looks at this competitive advantage with respect to Singapore. The last part of the paper provides a brief finding conclusions and recommendations. 1.1 Porter's Competitive Advantage of Nation-Porter's Diamond Porter's essential task in his ground breaking tool was to explain why a nation would succeed in a particular industry and not in another. In the words of Porter (1990), "in global competition, firms from any nation can gain scale economies by selling worldwide" (Porter 1990:71). To the researcher, which nation's firms will do so Thus, to Porter, a range of new explanations for trade has been proposed. One is economies of scale which give the nation's firms that are able to capture them a cost advantage that allows them to export, but however this theory are fraud with gross weaknesses (Porter 1990). Porter in his ground breaking work of (1990) postulates that a nation's competitive advantage can be deduced from his four attributes of competitive advantage. These attributes include include (1) factor conditions, which he defines as: "The nation's position in factors of production, such as skilled labor or infrastructure, necessary to compete in a given industry." (Porter 1990). The second attribute in Porter's competitive advantage of Nations is the demand conditions. Porter (1990) refers to this as the nature of home demand for industry's product or service. The third attributes of Porter's competitive advantage of nations focuses on related and supporting industries, which according to Porter (1990) refers as: "The presence or

Characteristics of a small business Essay Example | Topics and Well Written Essays - 500 words

Characteristics of a small business - Essay Example The first thing that is necessary for a small business is with respect to its ownership. A small business should be a sole proprietorship rather than a subsidiary or a branch. Within USA, the number of employees within a small business should range 500 to 1500 within a manufacturing firm; contrastingly within Europe, this range is limited to 50 employees to consider a business as small. Considering the revenue characteristic, the amount of revenue being generated annually should range from $5 million to $21 million (considering the business is within US and persists to retailing). If the nature of the business relates to a service industry, the annual receipts should range between $2.5 million to $21.5 million. General and Heavy construction businesses should generate annual revenue between $13.5 million to $17 million in order to be attributed as a small business. With respect to the industry and the businesses’ dominance, a business should not be operating within such an ind ustry where it is the only buyer or the lone seller. This would lead to the business being classified as a monopoly and hence the business may not be considered as a small business. Besides that, the legal environment within a country usually restrains a company from operating as a monopoly. This is a certain legal restriction imposed by the government of a country to serve the greater good of the public in order to ensure that businesses do not charge a high price. There is a strong belief within the US that small businesses help in generating the highest level of jobs. As small businesses are usually sole-proprietorship, its work life balance helps in reducing racial differences and it also helps in empowering the women of the country via increased self-employment. Small businesses help in stimulating the country economy. This stimulation is made possible by the creation of employment, hence eradicating

Effects of Media on Political and Social Trust in US Article

Effects of Media on Political and Social Trust in US - Article Example From this discussion it is clear that in democratic societies like USA, media ensures the exchange of opinions and points of view between the people in power and the general public. In liberal democracy, media facilitates   public communication, informs the public, and represents the community. In democratic countries, freedom of press is guaranteed by law. The government may protect information from its public disclosure by classifying it as sensitive, classified or secret.This study outlines that people are said to have political trust when they trust the actions and intentions of the government and politicians. Uncivil exchanges during talks shows drastically reduce social trust. Talk radio can provide an unstructured outlet for public expression.  As listeners engage more and more with the medium, they become exhausted by the political system rather being motivated citizens. Thus, there is no long-term gauge on any medium to see how the media affect on trust in different time s. Social trust is a belief in the honesty, integrity and reliability of others that enables participants to act together more efficiently. Scanning the papers and watching video entertainment content enhance social trust, while examining the television news undermine trust in others.  studies have generated results that 20% of the overall public in America, have a greater impact on the political process than do those with more mixed ideological views.

Characteristics of a small business Essay Example | Topics and Well Written Essays - 500 words

Characteristics of a small business - Essay Example The first thing that is necessary for a small business is with respect to its ownership. A small business should be a sole proprietorship rather than a subsidiary or a branch. Within USA, the number of employees within a small business should range 500 to 1500 within a manufacturing firm; contrastingly within Europe, this range is limited to 50 employees to consider a business as small. Considering the revenue characteristic, the amount of revenue being generated annually should range from $5 million to $21 million (considering the business is within US and persists to retailing). If the nature of the business relates to a service industry, the annual receipts should range between $2.5 million to $21.5 million. General and Heavy construction businesses should generate annual revenue between $13.5 million to $17 million in order to be attributed as a small business. With respect to the industry and the businesses’ dominance, a business should not be operating within such an ind ustry where it is the only buyer or the lone seller. This would lead to the business being classified as a monopoly and hence the business may not be considered as a small business. Besides that, the legal environment within a country usually restrains a company from operating as a monopoly. This is a certain legal restriction imposed by the government of a country to serve the greater good of the public in order to ensure that businesses do not charge a high price. There is a strong belief within the US that small businesses help in generating the highest level of jobs. As small businesses are usually sole-proprietorship, its work life balance helps in reducing racial differences and it also helps in empowering the women of the country via increased self-employment. Small businesses help in stimulating the country economy. This stimulation is made possible by the creation of employment, hence eradicating

Gore-Tex Patents Essay Example | Topics and Well Written Essays - 500 words

Gore-Tex Patents - Essay Example At the end of the patent protection phase, the best strategy is to increase R&D investment as well as repositioning the product whose patent is expiring at a lower price point in order to continue to generate sales. 2. The fabric technology of the firm has been utilized in a wide range of products. The company has applied for winter coats, backpacks, shoes, and trousers. The firm has been able to obtain prestigious contracts such as the 1969 contract that enabled the company manufactured cables to reach outer space US-led moon missions. The firm has diversified product portfolio with multiple application which includes: new standards for comfort and protection for work wear and active gear; advanced the science of regenerating tissues destroyed by disease or traumatic injuries; next-generation materials for printed circuit boards and fiber optics; and new methods to detect and control environmental pollution. 3. The emphasis on technology and innovation has helped Gore become a multinational firm whose market value exceeds one billion dollars. Despite the company’s success, the continuous emphasis on technology is a strategy that has drawbacks and increases overall business risk. Once the patent of technology expires any firm can imitate the company’s product without incurring in any of the original research and development investment the firm incurred in. Another major drawback about placing a high emphasis on technology is that these types of products at times become obsolete very fast as other more advanced technology begin to appear in the marketplace. When a company becomes a victim of obsolete technology all the inventory of the product that became obsolete becomes worthless.

Thesis Enrolment Essay Example for Free

Thesis Enrolment Essay 1.0. Project Description An enrolment system is necessary for the school to keep track of their students’ records. This is a useful way for retrieving student’s information. On the other hand a student’s personal information account will enable a student to view his or her status and other school related requirements or details. If these two will be implemented automatically, then the school will operate more efficiently and effectively. The purpose of this online enrolment system is for those individuals who want to enrol in Cebu Centre for Dance but they are having the hard time in finding for the exact location of the school and applying an enrolment system through online will make it easier and faster for the enrolees to apply to the said dance school. The enrolee requires filling up a form online with his or her personal information that includes his or her specific details that the system requires. This lets the enrolee choose or enrol to a course offered by the school. Once the enrolee submits the form and formally settles the payment, that enrolee is considered an official student of the school. This marks the use of the student’s personal information account. So the student could now log in into his account using his unique username and password that would let him view his class schedule and other school related details. An online enrolment system and student’s personal information account will help school and its students communicate and keep track of their records successfully. And since the widespread use of the internet has given people the chance to access to information and to the different websites, this gives us the idea of creating the system. 1.1. Background of the Project/ Overview of the Current State of Technology Company Background Cebu Centre for Dance is the newest dance school in Cebu City. It is located at Tango Plaza building, Queens Road. It aims is to provide high quality dance training as well as fitness training in the Queen city of the south. It offers ballet dance training for all 3 years and up, adult ballet for fitness, contemporary dance training, classical jazz, and Latin ballroom. For fitness training, it offers Zumba by Emma Satchell, Yoga and Pilates. Companys Current State in terms of Technology The Cebu Centre for Dance has its own existing website, the http://www.cebucentrefordance.webeden.net/. In their website, you can view the details about the dance school, the different courses offered, the list of faculty members, and its dance resources, and on how to contact the said dance training school. The Cebu Centre for Dance’s website lacks some features that would help in making their operation more efficient and more effective towards their students and to those who really want to enrol in the said dance school. So the creation of an online enrolment system and student’s personal information account would make a difference and improvement in organizing and retrieving students’ information. Companys needs/ challenges that needs Technological Intervention The school’s website lacks some features that are needed for making their school’s operation more effective and more efficient. It needs a system that could retrieve and track the records of their students and enrolees wherein the admin could view the necessary details about them. The school manages their enrolment manually in which it’s not very accessible and convenient for students/enrolees especially in this rapidly changing world. On the other hand, keeping track of the records is also done manually that makes it more complicated and unsecured. So the school is really in need of an automated system for the enrolment and an online account for their students’/enrolees’ personal information. Brief Introduction of the Project as the Solution As what was defined in 1.0 Project Description, â€Å"An enrolment system is necessary for the school to keep track of their students’ records. This is a useful way for retrieving student’s information. On the other hand a student’s personal information account will enable a student to view his or her status and other school related requirements or details. If these two will be implemented automatically, then the school will operate more efficiently and effectively.† This project would really satisfy the needs of the school of having an automated system for their enrolment and an online account for their students. The admin could view and check the record and status of a specific student. He can also alter some information about that student. The enrolees can register by filling up a form online and submits this one to the site to be stored in the database. Once the payment and other confidential matters are being settled, that enrolee could now be considered as an official student of the said dance school. He could then log-in to his personal account to update and view the important details stored in it. 1.2. Project Objectives/ Objectives of the Project The main objective of this project is to develop and come up with an enrolment system that would satisfy the needs of the students and the school wherein the admin can be able to manage the student’s information account. This project aims to build a working and efficient enrolment system and be implemented online. 1.2.1. General Objective The over-all goal for the creation of this online enrolment system and student’s personal information account is to transform the manual system of enrolment of the school to an automated one. The purpose for this is for the enrolees to enrol to the school anytime of the day because it’s done online. An online enrolment system will help the school officials to manage and utilize their time properly because the system will be the one working for the enrolment process to be stored in a database. On the other hand, having a student’s personal information account will help not only the school, but also the student in managing and viewing for their record and important school requirements in convenient way but just logging in to their account. Through this, students’ records will be put to the database for security purposes and easy access to information. 1.2.2. Specific Objectives * To develop an automated or online system of enrolment * To create a student’s personal information account * To make the enrolment system more effective and more efficient for both the school and the enrolees * To let both the school and the students have an easy access to information * To let the admin protect and organize the students’ records * To let the admin view the records of their students * To let the admin alter the information stored in the database * To let the enrolees register to the school 24 hours online * To let the students log in to their own personal account * To let the students view and update their account in a more convenient manner * To let the admin post a reminder or note to the student’s account easier and faster 1.3. Scope and Limitations of the Project The online enrolment system can only let the enrolee fill up the form and submit this one to be stored to the database. In an enrolment process, payment is really necessary before the enrolee to be considered as an official student of the school. It can be a down payment or a full payment depending on the agreement made by the school and the enrolee. But in our online enrolment system, no money transactions are done because the payment will only be done through personal meet ups. In the enrolment system, the school can trace what are the standings and schedules of the students. For the student’s personal information account, only the official students of the school are allowed to log in to their accounts using their unique usernames and passwords. The enrolees are not allowed to log in to an account because they need to achieve first the necessary requirements to be considered as an official student of the school. The student can only view and update his account. He cannot delete his account because only the admin can do that. The admin can change and manage the information on the student’s account. The admin can view the records of the students’ fees – collected or uncollected. The admin can send personal message to the student and post important announcements. 1.4. Significance of the Project/ Importance of the Project The system proposed should be done in a specific period of time so that the Cebu Centre for Dance can now have an automated enrolment system. The school won’t use anymore the manual system they’re used to. It’s a great benefit for both the students and the school because aside from the fact that it’s hassle free and convenient, it’s also user friendly. The purpose for this is for the enrolees to enrol to the school anytime of the day because it’s done online. An online enrolment system will help the school officials to manage and utilize their time properly because the system will be the one working for the enrolment process to be stored in a database. In this rapidly changing world, technology is really a must for everyone especially in schools because the need for it provides us with easy and more effective solutions to everyday living. Without technology we could not communicate quickly from important people we like to talk to, find important information from the Internet, or even keep track school events and announcements. This project allows people to utilise tools that allows overcoming of mental and the practical application of knowledge to advance our everyday life. 2.0. Review of Related Works and Studies/ Review of Related Literature With the advent of computers, the world entered a more technologically advanced era of computing using various technical tools. In the creation of the system, different resources were being used. It includes the Xampp, Dreamweaver, and Adobe Photoshop CS5, the Internet, university-owned computer, personal computers and laptops (Lenovo and Toshiba). The use of some browsers such as Mozilla and Google Chrome made this database project possible. Through these media, we could now successfully create and develop our own database. It is based on SQL or termed as the Structured Query Language that is used for managing and querying databases. Creating the system can become extremely complex and inconsistent, because most of the information can’t be tabulated into simple computer programs, thus the call for a maximum level database was needed and created. 3.0. Project Methodology The creation of an online enrolment system and student’s personal information account requires specific steps that are needed to be achieved. These are the steps: DESIGN MAINTENANCE and SUPPORT IMPLEMENTATION ANALYSIS PLANNING Data Collection This project involves three major steps starting from planning down to the implementation of the system. PLANNING Software Requirements Analyse the requirements. ANALYSIS Identify the conclusion Implements the system IMPLEMENTATION Tests the system All of the activities stated above will be done by Anna Mae Talingting, and Marjorie Castillo. They are the resource persons to be contacted and are responsible for the task required. The making of the system will approximately take 3 months, which is from November to February. It will be done to a place that has computers and other enough resources that would help make and accomplish the system. The activity should be done so that the school can now have an automated enrolment system and students can use it as soon as possible that the system will be done and implemented.

What Is The Importance Of Groundwater Environmental Sciences Essay

What Is The Importance Of Groundwater Environmental Sciences Essay Groundwater is a regenerated phenomenon. Its circumstance from long time ago began to become worse and even worst because of people greediness and ignorance. We, group one, attempted strenuously to design this report to accomplish our only purpose which is for our mates to awake their sleeping instinct and make them aware of the importance of the groundwater for the environment and even for us. From antiquity, water especially water from underground has been utilized for irrigation and livestock. People with their narrow understanding of the environment in the past have succeeded in developing new simple methods to attract rain water and bring groundwater to surface so that they can use it easily. Many parts of the world face a lack of freshwater and groundwater occupies approximately two third of the freshwater resources, from that the groundwater is the most important, reliable source of freshwater sources. About 1% of water on the earth is made up by ground water and the groundwater volume is equal to a fifty five m thick layer in the earth surface. Groundwater supplies are the fundamental resources for people drinking, agriculture and even industry, about 80% of drinking water in Middle East, Europe, Russia and North America are groundwater. This Table (1) indicates the percentage of countries dependence on groundwater. Groundwater simply is the existed water in vents and scratches in rocks in ground layers. It is created from the collective of rainfall, melting ice and snow. Through the soil this banding water together moves into groundwater system stored in aquifers and when it find its way to surface it discharge from ground as lakes, streams and oceans. Therefore, groundwater is directly related to the water cycle which is related to the processes of the atmosphere and climate. http://www.tulane.edu/~sanelson/images/wattab.gif Groundwater Occurrence: Through the soil the falling rain seeps down to the aeration or unsaturated zone which its vents are filled with air. It continues to seep deeper to enter the saturated zone where rocks vents are filled with water. The surface of that zone is called the water table that can occur everywhere in ground layers. Water table water reaches the surface at lakes and streams in humid climates. Thus, the amounts of floating water changes as seasons change. For example the depth of water table decreases during wet seasons and increases during dry seasons. http://www.tulane.edu/~sanelson/images/chwattab.gif Groundwater Rocks Textures: Groundwater amount and flow rate is controlled by properties related to rocks: rock porosity The percentage of pore space in the rock volume that allocates the amount of water that a rock can store. Porosity in sedimentary rocks is based on the size of rock partials, their shapes and their sorting and cement degree. http://www.tulane.edu/~sanelson/images/pores.gif Usually rocks with well-rounded rough partial sediments have higher porosity than fine-organized partial sediments, That is because the partials dont fit together very well. http://www.tulane.edu/~sanelson/images/poorsort.gif Usually unsorted sediments have lower porosity than the well sorted sediments because sorted partials head for filling the empty space. http://www.tulane.edu/~sanelson/images/cemented.gif Cements highly fill the space of pore, and it has lower porosity. rock permeability The percentage of how highly the spaces of vents are interconnected in the rock. Usually rocks with low porosity have also low permeability but this isnt always true. There are possibilities that a rock with many pored space has a little interconnections between these pores. Vesicular volcanic rock is a good example for this state. Vesicular volcanic rock has a high porosity which is given from the stored gas in its bubbles but in contrast it has a low permeability because pores in that rock are not connected together. Force of molecular attraction is when water faces a lack in ionic charge and becomes attracted to minerals in rock vents. This shows us that if the permeability is low then water wont move. This means that if the interconnections size isnt enough for the molecular attraction the water wont move. http://www.tulane.edu/~sanelson/images/molecattr.gif Groundwater Aquifers: After rainfall seeps down to the ground, the soil carries away this water to springs and wells which is called aquifers. Precipitation recharge water into the ground in aquifers rocks vents and the recharge rate varies depending on the type of the aquifer rocks. If water is pumped from the well too much and with high speed then it will draw down in an aquifer and if this continues with the same high speed then the aquifer will dry out. There are two types of aquifers : Unconfined Aquifers : This type is the common kind of aquifers. Through unconfined Aquifer water table can expose to surface from aeration zone Confined Aquifers : This type is less common. It occurs when an aquifer constricts between impermeable strata layers. The figure below shows a distinctive kind of confined aquifer in artesian system. Artesian systems result in free flowing springs and wells. http://www.tulane.edu/~sanelson/images/springs.gif When the surface interacts with the water table on the earth surface causing water flowing out of the ground, springs are formed. They occur when aquiclude rock interacts with an aquifer . http://www.tulane.edu/~sanelson/images/wells.gif When human beings dig a deep hole in the ground that interacts with water table, wells are formed. Wells are one of the groundwater sources. They will dry out if we dig holes very deep in the ground. C:UsersLGAppDataLocalMicrosoftWindowsTemporary Internet FilesLowContent.IE5Y3H9SNP97_aquiferswells_large[1].jpg Groundwater Foundation and composition: Most of the shallow groundwater is composed directly from the nominated small amounts of rainwater and snow melt to the class that follows the surface. As for the groundwater remote valley has its adherence to the pores of the soil they remain stagnant for millions of years. Some of this type of water contains large amounts of dissolved salts may be salty sea water retained by the surrounding rock formation during a long time ago. In volcanic regions may produce small amounts of groundwater from molten masses of igneous rocks in the deeper part of the class that follows the surface. Even in areas where there is a hot spring, the quantities of water that originates from molten rock, generally less than 1% of the total hot water flowing on the surface. Through the various stages of geological evolution of groundwater have been too many changes in the structure occurred as a result of mutual influence between water and surrounding rock under the influence of pressure and heat. According to modern conceptions, the groundwater is formed at the expense of water molecules within the solid part of the earth. According to modern conceptions, the groundwater is formed at the expense of water molecules within the solid part of the earth. As a result of the receipt of water to the rocks from the outer shells also it result of dewatering of the sedimentary origin of metals. Groundwater originating outside Established this type of water as a result of leakage of part of the water runoff to the ground by the pores and cracks within rocks. This leakage depends on the quality of the rocks in the area of the leak. Ground water originating in the internal In addition to the emergence of underground water sedimentation and condensation also arise through the presence and the presence of water vapor and other gases resulting from (Amalgam) liquid in the range of the deep Earth. As a result of the movement of these (Amalgam), these gases and vapors separated from the (Amalgam) and the Federation of hydrogen and oxygen, forming water vapor, Which in turn condenses problem fluids rise through cracks and deep tectonic faults and appear on the surface in the form of metal springs are hot and you know this theory virginity. Groundwater chemical origin Many of the rocks under the water molecules attached to such Almirabelit (NasSO4.10H2O) which contains 55.9% water. Plaster and also contains 20.9% water and also Allimonayat and contains 25.2% water in composition. Under the changes affected by geothermal can be freed from a portion of these rocks, and water is a safe house of groundwater. Groundwater Movement: http://www.tulane.edu/~sanelson/images/movement.gif Groundwater movement is very slow, which means they will still exist in the ground and are available for very long periods so that could be used in multiple uses before they reach on its way to the sea and this is one of the most important characteristics. Underground water moves toward the bottom and as a result of Gravitation, and then laterally as a result of increasing pressure and movement might be in places where the alleged high pressure and high water to the places where the alleged low water pressure is less. The speed of ground water on several factors, including: a) Amount Alomta: t rev in the rainy season due to increased water levels a mile underground. b) Permeability: Increases the speed increase of permeability. c) Depth: at least speed up the water depth due to the loss of energy due to friction with rocks. The difference between the level of groundwater and surface water: water moves from the hills to the valleys in the rainy season as it moves from the bottom of the valleys in the dry season. Is determined by the rate of movement of groundwater on the basis of the permeability of rocks or sediments that contain this water and also the rate of decline of water level and the rate of flow of river water depends on the downstream slope. Groundwater Pollution : Water pollution: damage or corruption to the quality of water leading to an imbalance in the system in one way or the other, thereby reducing their capacity to perform its natural role. Collects groundwater beneath the earths crust of Foreign affairs , and these waters are considered the most important sources of water given by the states informed attention to the preservation of environmental pollution by attachment , environmental contamination and the indiscriminate use of groundwater resources threatens the groundwater in the world . There are several reasons for causing pollution of underground water, one of the causes of pollution is the human activities in the land that come through pesticides and chemical fertilizers, and chemicals spills and deep injection wells, these materials cause serious diseases in humans especially in children where up to humans through the irrigation and rain, who nominated them Egervan pesticides non analyst Baltjah aquifers . http://www.55a.net/firas/ar_photo/15/water777.jpg It is important to know that groundwater is a very important source of potable water for use, and may be wasteful in the use of much of the work cause a major threat to the presence and continuity of fresh water is the most important problems who cause reduce the chances of the availability of groundwater collapse of the land and the leakage of salt water to wells constantly Vidhar water and causing her substantial pollution and a clear change its characteristics of natural and unfortunately there are some wells close to the surface of the earth, which expose it to contamination of biological or chemical Valabar that contain ground water should preferably be at altitudes appropriate to avoid what might happen around them .. If the rise was more than 40 feet reduces the pollution of groundwater Only in this case, the layered porous half permeability is working to rid the water of impurities and contaminants, and if there is contamination of the groundwater may be difficult to filter t he whole it is difficult to liquidate quickly, because this water Tkwon slow flow and movement in the ground may not exceed several meters of movement may affect the location and quality of water filtering. There are several diseases caused by pollution of underground water, such as: 1 Cholera. 2 Typhoid. 3 All kinds of dysentery. 4 Hepatitis. 5 Malaria. 6 Schistosomiasis. 7 Liver disease. 8 Poisoning. There are several ways to prevent contaminants from reaching groundwater and some solutions for the liquidation of underground water of pollutants such as: * Chemical precipitation to remove water hardness. * Sedimentation to remove sediment resulting from chemical treatment. * Disinfection process to kill micro-organisms causing disease. * Desalination of saline groundwater. * Wastewater treatment before arriving to the soil and water bodies. * Dissemination of human consciousness for water conservation. * Passing laws to deal with toxic waste and follow the process to get rid of toxic waste. * Passing laws to deal with toxic waste and follow the process to get rid of toxic waste. Groundwater in the UAE Human activities impact: Human activities have a significant impact on groundwater in the United Arab Emirates. Groundwater is the source of the most commonly used provision in the United Arab Emirates, where it is facing a heavy pressure from population growth, urbanization and agricultural and industrial practices. As a result of these activities has become ground water is used excessively in recent decades and, more from the past.  The height of these human activities require an increase in the use of groundwater, which led to their use of groundwater stored in aquifers key and so will this lead to a decrease of excessive use of groundwater in the main stores in the United Arab Emirates.  And also as a result received excellent groundwater degradation where it met with many of the problems that reduce the quality in the United Arab Emirates, and one of these problems, groundwater salinity and will progressively become more saline, and the other problem that may harm the quality of groundwater is due to the imbalance between the annual recharge and discharge. Recently several wells in the eastern and the northern parts of the country went dry. On the other hand, the oil industry and the practice of agriculture are key factors in the pollution of groundwater.  As a result of the oil industry is to increase the salinity in groundwater due to solvents, waste oil thrown staged near areas of groundwater example Bu Hasa area.  The agricultural practices are increasing pollution of groundwater due to the use of pesticides and fertilizers staged affect the quality of groundwater. Future plans: Increase continuity in the use of groundwater has led to decreases dramatically and this is what was observed in recent decades, after studies staged held in the UAE and this is the main reason to re-examine the sources of water in the UAE and building plans for the future adopted by the State in the use of water source and the most important groundwater. Of the most important future plans to maintain the underground water level and the reduction of use, is to regulate the drilling and exploitation of groundwater wells and the exploitation of the groundwater in agriculture properly be used in any modern irrigation methods staged availability of ground water and keep them from drying. In addition to the expansion of the establishment of dams to hold rainwater, and include the application of a program to conserve and rationalize water use, groundwater, and enhance the statistics of groundwater, especially in the area of authentication and authorization withdrawals of water and develop a program to improve methods for rainwater harvesting in order to feed water tank underground. Construction of dams:   Given the importance played by dams in the custody of rainwater for later use feed water storage underground, especially since the natural nutrition are only a small percentage of the amount of water withdrawn and did not exceed in any case 10% were interested in the United Arab Emirates establishment of dams, which now numbered114 dams with a capacity of storing 114 million cubic meters. Modify the patterns of agricultural and irrigation:   Given that agriculture is the largest consumer of water in the state (about 80%) of total water consumption has turned the state in recent years to use the patterns of modern agricultural reduce water consumption through the promotion of workers in the agricultural sector on the use of means and methods of modern irrigation, training in their use,  It is through the provision of irrigation systems, modern farm prices are almost free in some cases, have succeeded the State had notable success in mainstreaming the use of these means, as increased area cultivated areas that are irrigated by the use of those means more than 70% and on that used by some parties   to the plans set standards and specifications for water quality and crops to be cultivated and determine the area and the regulations and conditions of the agricultural plan. Conclusion: So far, we have seen that groundwater is very essential freshwater resources for us without it we will face a remarkable damage in human life span. So, from this importance of groundwater UAE holds many projects to preserve the water sources because I said the water sources in the United Arab Emirates due to lack of rainfall.  Among the most important of these projects the project primarily in the city of Dubai in the United Arab Emirates, the underground injection His aim is to maintain strategic reserves of water in the emirate, through improving the quality of groundwater, which has become unfit for the use of high salinity due to depletion in the past years.

Eulogy for Friend :: Eulogies Eulogy

Eulogy for Friend My name is Rick. I live in Carmel, California, a place also known as paradise. I work at the US Naval Postgraduate School, as chairman of one of the largest operations research departments in the country. I completed my PhD degree in OR here at Georgia Tech, in 1975. John White (then new to Tech, now Chancellor of the University of Arkansas) gave me the kernel of an idea and, more importantly, he administered the one stiff kick in the rump that I needed to start my dissertation. From then on, I was nurtured and guided by Donovan Young. The Don – don’t ask me why, but I remember graduate students referring to Professor Young as "the Don" – was in many ways the old fashioned, romantic ideal of a college professor. He was so smart, he was so energetic and entertaining, and he was incredibly attentive to students’ needs and interests. He cared about the currency and applicability of what he taught, preparing new notes for each class, devising extremely inventive homework and test problems, always dreaming up new applications. He cared not only about the students’ learning. He cared about them as people. He had passion and compassion. Let me talk about his intellect. Does anyone remember having a childhood fantasy about spying on your elementary school teachers out of school? Usually, those fantasies involved some role reversal. I’ll confess to a fantasy I imagined as a 24-year-old graduate student. I dreamt that all the professors of Georgia Tech’s Industrial and Systems Engineering department were locked in a classroom taking a comprehensive exam. This exam covered every ISyE subject at a fundamental level, and each problem demanded clever insight and creativity. The rules of engagement were simple: closed-book, no time limit, you can’t leave till every question is answered correctly. Got the picture? Quite a scene. Well, guess who left the room first? Yes, I think Don was that smart. My image of the scene even includes the Don’s exit: can’t you picture that big bear of a man who somehow managed to move with lightness, his eyes sparkling, a big Texas grin on his face, and he’s whistling! Has there ever been another person on this planet who could whistle two tunes at a time, out of both sides of his mouth, harmoniously? You have to admit Don’s physicality was impressive. And that voice! If a big Delta jet was flying over the old ISyE Building and Don was lecturing with the windows open, he would drown out the plane. Eulogy for Friend :: Eulogies Eulogy Eulogy for Friend My name is Rick. I live in Carmel, California, a place also known as paradise. I work at the US Naval Postgraduate School, as chairman of one of the largest operations research departments in the country. I completed my PhD degree in OR here at Georgia Tech, in 1975. John White (then new to Tech, now Chancellor of the University of Arkansas) gave me the kernel of an idea and, more importantly, he administered the one stiff kick in the rump that I needed to start my dissertation. From then on, I was nurtured and guided by Donovan Young. The Don – don’t ask me why, but I remember graduate students referring to Professor Young as "the Don" – was in many ways the old fashioned, romantic ideal of a college professor. He was so smart, he was so energetic and entertaining, and he was incredibly attentive to students’ needs and interests. He cared about the currency and applicability of what he taught, preparing new notes for each class, devising extremely inventive homework and test problems, always dreaming up new applications. He cared not only about the students’ learning. He cared about them as people. He had passion and compassion. Let me talk about his intellect. Does anyone remember having a childhood fantasy about spying on your elementary school teachers out of school? Usually, those fantasies involved some role reversal. I’ll confess to a fantasy I imagined as a 24-year-old graduate student. I dreamt that all the professors of Georgia Tech’s Industrial and Systems Engineering department were locked in a classroom taking a comprehensive exam. This exam covered every ISyE subject at a fundamental level, and each problem demanded clever insight and creativity. The rules of engagement were simple: closed-book, no time limit, you can’t leave till every question is answered correctly. Got the picture? Quite a scene. Well, guess who left the room first? Yes, I think Don was that smart. My image of the scene even includes the Don’s exit: can’t you picture that big bear of a man who somehow managed to move with lightness, his eyes sparkling, a big Texas grin on his face, and he’s whistling! Has there ever been another person on this planet who could whistle two tunes at a time, out of both sides of his mouth, harmoniously? You have to admit Don’s physicality was impressive. And that voice! If a big Delta jet was flying over the old ISyE Building and Don was lecturing with the windows open, he would drown out the plane.

China As Most Favored Nation Essay example -- essays research papers

What is the debate on weather or not China should retain favored-nation trading status all about? Is it really a decision on what is best economically for the United States, and China. Or is it: the issue of Chinese human rights violations and the fact that if the United States where to revoke the favored nation status of China it would have a profound negative impact on the U.S. economy alone. (+)Most-favored-nation trade status started in the United States as a version of the European preferential trade system. The Carter Administration first granted most-favored-nation trading status to China in 1980, following the historic efforts of President Nixon during the 1970’s to restore diplomatic ties. Historically, a significant difference existed between the unconditional most-favored-nation clause in European trade law and the American version of conditional most-favored-nation. Under unconditional most-favored-nation status, one country's extension of tariff concessions guarantees the same concessions to all nations associated with it through commercial treaties. American conditional most-favored-nation status provided treaty signatories only the opportunity to negotiate most-favored-nation status when most-favored-nation status was extended to another trading partner. Thus meaning that the United States gives significant economic advantages to one nation in the form of most-favored-nation trading status. Under the Trade Act of 1974, most-favored-nation status could only be granted to China through a Sino-American bilateral commercial agreement and satisfaction of the Jackson-Vanik Amendment requirements. The Jackson-Vanik amendment states that the President of the United States may grant a communist country such as China most-favored-nation trade status if it was in conjunction with a trade agreement and upon proper improvement that China would permit emigration. Also China would have to satisfy that they are moving toward improving current policies. The conclusion of the US-PRC commercial accord in July 1979, and the initial waiving of the Jackson-Vanik requirements, and with Congressional approval, most-favored-nation status was granted to China. This action sealed the successful efforts of the Carter Administration to create social and economic ties through Sino-American relations. The renewal of China’s most-favored-nation trade status has been s... ...t-favored-nation status. By giving stats and other figures that show just how this issue has the ability to effect the economies of both the United States and China. Works Cited: (-)Morrison, Wayne M. â€Å"91121: China-U.S. Trade Issues† Updated November 27, 1996 <a href="http://www.fas.org/man/crs/91-121.htm#summ">http://www.fas.org/man/crs/91-121.htm#summ (+)Robertson III , Grayson R â€Å"The China-MFN Controversy: The Case For Maintaining China's MFN Status Part 1† <a href="http://www.china-net.org/CCF94/ccf9409-3.html">http://www.china-net.org/CCF94/ccf9409-3.html (=)â€Å"MARKET ACCESS AND PROTOCOL COMMITMENTS† <a href="http://www.ustr.gov/releases/1999/04/ch-memo.html">http://www.ustr.gov/releases/1999/04/ch-memo.html Delay, Tom â€Å"China-U.S. Trade Issues† <a href="http://www.majoritywhip.house.gov/China/980717CRSTradeRelations.asp">http://www.majoritywhip.house.gov/China/980717CRSTradeRelations.asp Faison, Seth "U.S. And China Reach Late Agreement on Textiles," New York Times, February 3, 1997 <a href="http://www.mtholyoke.edu/acad/intrel/chintex.htm">http://www.mtholyoke.edu/acad/intrel/chintex.htm

Disembodied Existence Essay

A linguistic philosopher heavily supports this statement, since it is a contradiction in terms, using their monistic thoughts. To them life after death, is a contradictory concept, because you cannot continue to live, after you have died; it would be surviving death. The concept of disembodied existence to the linguistic philosopher cannot be coherently explained because it is a contradiction, as they already hold the presupposition of monism, which believes that soul and body are one entity, which cannot be separated. For them a disembodied existence, is not an option and therefore using linguistic philosophy, the premise of disembodied existence does not hold well, because there should be no life after death. Other thinkers have criticised with this type of philosophy, but they themselves are dualists. For example, Schlick argues that it is possible to have life after death, by claiming you could witness your own funeral. It now, becomes plausible that disembodied survival is coherent and not a contradiction in terms, from this point of view, as mind and body after death could have been have been separated, as they are composite natures, to the dualist. So when the body is experiencing the funeral processes, your mind can be watching from somewhere else. Pronouns, such as ‘you’, ‘her’ and so on, are used in linguistic philosophy to refer the person, and mainly the physicality of the person, but if the context changes, the meanings of the pronouns can be applied to others things, such as the non- physical objects. Subsequently, it is also valid to claim that, the pronoun ‘I’ is not like the other pronouns. When you use the word, ‘I’- it is not in reference to the physicality of yourself, but you are referring to your mentality. It is subjective, and personal. The ‘I’ does not refer to the body but to the mind inside the body, and therefore if people can talk about themselves without consideration of their body, then disembodied existence of both themselves and others, becomes less contradictory and coherent from this point of view. On the other hand, even if the linguistics were to accept the life after death proposition, they could argue the problems of identification, because now, we recognise others, by their physicality. We look at a person and think, ‘Ah yes brown hair- that is Susan’. Others know the person by their physical natures, like voice and so forth. However, when we are in this afterlife world, how are we to recognise each other without a body or voice? To them, identification of others becomes impossible without the body, and therefore they advocate that the disembodied survival, to not only a contradiction and incoherent, but problematic. Although, many arguments have attacked this stand, the easiest approach to this problem is to argue that a person knows another person, not only by their physicality, but also by their own, distinctive and unique personality. For dualists, personality is not part of the physicality, but a mind state. As a result, if disembodied existence is to be accepted, for a dualist, the identification of others is not a contradiction, and is logical and coherent. The coherency of disembodied existence can be supported by cases of telepathy, which also regards the workings of mind states, without physical input. Telepathy shows that the concept of disembodied survival is not only conceivable, and can be understood coherently and telepathy is somewhat of tangible evidence, as it can be proved, through stringent tests, also by analysing the records already at our disposal, because the mind can work independently to the body. The other problem, of proclaiming the philosophy of disembodied life after death, is continuation. For us to survive death and even begin to discuss the chances of an after life, there must be this non-stop flow; a continuity of us. The person who dies and survives death should be us, we are the ones to move in to the afterlife. Physco- physical advocate, John Hick’s uses his famous, Replica Theory, in order to show that, continuity is logical possibility. Hick’s start by saying imagine a person sitting somewhere, and then all of a sudden stops existing in that place, only to exist somewhere else, without journeying to that new place. Some could argue this person is not the actual person who had disappeared, but examining the person in question thoroughly, such as memories, stomach contents and fingerprints, it does turn out to be them, even if they themselves do not know how they got there in the first place. The person at the second place would be regarded as an exact ‘replica’ of the person who died. The replica is created as soon the person dies, and they cannot exist simultaneously. Then imagine, if that person died, and emerged in the second place. Even though this is not ordinary, it could happen. He uses these two instances to claim, that if a person dies here, only to reappear in another world, it can happen, and nothing is wrong with assuming that it does happen. This theory is used to show the continuity of ourselves, in entering the after life. It seems coherent and completely logical, thus disembodied existence is not contradiction. Admittedly, there are problems with this theory, as it does not prove continuity at all, because the replica becomes the problem. When we die, the replica is going to the after life, not us -the original. The continuity stops for the briefest of moments, when the replicas are made, and from that point, the argument no longer is coherent, as it tries to advocate continuity but becomes contradictory, because the replica, used to maintain the coherence, becomes the article that starts the contradiction, because it stop the coherence. It seems that if talks of disembodied survival were to be taken into account, the coherency, the lack of evidence and the frequency of its contradiction would become a major issue, in particularly with the Replica Theory. An explanation for a type of disembodied existence can be explained by using both subjective and objective immortality arguments. Beginning with subjective immortality, it proposes that Jesus’ teaching and Gospel records, the resurrection and the fact that we believe in a God of love, we can justified in believing that we could have a disembodied existence. Other reasons stem from the philosophical reasoning at hand, such as Plato’s and Kant’s philosophy, which argues for the soul’s immortality, and in addition the human capacity to even experience the ‘eternal’ does seem to mean that there must be something that is eternal is us. It is disputed, admittedly, that even though we can experience little of the concept ‘eternal’ we do not necessarily have to be eternal. There are qualities that are associated with the divine, that we seem to be aware of , such as compassion and forgiveness, and still we are not divine ourselves. Therefore disembodied survival can not be coherently explained In addition, it is not reasonable to argue from the Platonic version of the immortal soul or the moral argument as represented by Kant, because there is no empirical evidence to support either of these. The immortality of the soul is highly dependent on the world of the Forms which has yet to be proven, just like, the Kantian moral argument, which calls for there to be a God to provide us with the summum bonum in another life. Again, God is an unproven, unsupported concept. An argument cannot be used to prove something else, if it is not proved itself.

Tanks in World War I

In 1915 Europe was in the midst of World War I and was at a stalemate caused by trench warfare. There was a need for new and revolutionary weapons to end the dilemma. The British found a solution to this problem by inventing tanks. The invention of the tank had numerous pros and cons, but it ultimately changed warfare. Tanks were built for the purpose of traversing through trenches. Trenches were becoming a literal wall and prevented either side from advancing. Tanks were the solution to the predicament that was the Western Front. The first prototype was called Mark I and was tested for the British Army in the September of 1916. Tanks were progressive and enabled many new tactics. They used caterpillar tracks which had a less likelihood of becoming stuck due to sinking. Tanks offered protection against firearms and intimidated German infantry men that were shocked deeply by the fact that they cannot destroy a tank with machine gun alone. Tanks were also great for accompanying infantry to protect them. There were also cons that went along with the use of tanks. Tanks were very slow, moving at a rate of four miles per hour; casual human walking speed. They were mechanically unreliable, and broke down frequently. Most of the time tanks were hot, numbingly loud and generally uncomfortable for the crews. After the British introduced the tank into the war other countries had their own variations. France launched their first tank, the Schneider CA1, shortly after Britain had introduced the. Mark I. These tanks were the same as British tanks in most aspects, except for that they moved faster by 1 mph. Close to the end of World War I, Germany had their own tank. The A7V, nicknamed â€Å"The Moving Fortress† by the British because of the shape of the hull, was entered into war in 1918 and were in action for eight months. One hundred vehicles were ordered during the spring of 1918, but only 21 were delivered.

DIS4, 6, 8 Essay Example | Topics and Well Written Essays - 1250 words

DIS4, 6, 8 - Essay Example Be prepared to discuss. From the first e-Activity, note that the GAO could not issue an opinion on the financial statements of the US government. Evaluate how this could occur considering the requirements of OMB Circular A-123. What steps would you take to alleviate the internal control problems? Differentiate between the requirements for internal controls in government agencies and those in public companies.      As per the requirement of OMB Circular A-123, we can understand the changes took places created much vulnerability in financial reporting system. This emphasized more on the term on â€Å"Internal Control† from the term â€Å"Management Control†. This may exclude many facts which should have reported earlier with obligations. In new requirements â€Å"Defines materiality for the purposes of assessing and documenting internal control over financial reporting†, this option can create loop for many important facts and figure than clearly presenting it in the financial reporting. It has created ambiguity for three different processes, they are: a) security across the government, b) improper payments and c) tax collection activities. To alleviate the internal control, the expense item I would prefer the bring in clear consideration withdrawing the category as reportable status. Clarification on money outflow has to have precisely documented while audited and clearly noted to uplift the fairness of the internal control. There are differences between government agencies and public limited companies. As the objective of report is to assess the clarification being involved in direct transactions, whereas the agencies are the external parties to report have differences in revealing the accuracy asset management revelation. DISCUSSION 2: "Expenditures" Please respond to the following: Under pressure to balance their budgets, governments at all levels have resorted to fiscal gimmicks, such as delaying the wages and salary of government em ployees from the last day of the month to the first day of the following month. In the year of the change, they thereby had one fewer period to pay.   Determine how such a change would affect the reported expenditures of a governmental fund under GAAP. Provide specific examples to support your response. Evaluate the impact of GASB Interpretation No.6, Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements on the accrual and payment of the salaries. This expenditure would be accrual for the immediate period of time and then next year upon payment the accrual payable would be reported. This report will be more accumulate big accrual means there is irregularities of payments and the liabilities will move high showing lesser efficiency in the transaction handling. A government allowed accruing or additional fund liability and expenditure provided any financial resources or debt services for payment of liabilities that will be matu re in following year. This indicates under GASB rule is that the time provided is limited and the term early in the following year refers to a short time period –usually one to several days and not more than one month. Liabilities for compensation and claims of salary are generally expected to be liquidated by the available financial sources. If delay it should recognize as governmental fund liabilities against mature payment for each financial period. Unmatured liabilities like compensated absent do not