Descriptive Essay About the 2009 Movie Up Free Essays

I am composing my five passage exposition on what I like to call, the â€Å"World’s Greatest Move†, the 2009 Pixar enlivened story called Up. In the event that you look further into this group declared â€Å"Kid’s Movie† you will discover shrouded implications to the film. You will discover sadnesses that you might not have seen previously, bliss in the characters, and more profound implications to the areas. We will compose a custom exposition test on Spellbinding Essay About the 2009 Movie Up or then again any comparative point just for you Request Now In the film Up, in spite of the fact that it is a kid’s film, it is loaded up with numerous miserable occasions, for example, Carl Fredricksen being constrained into resigning, Ellie Fredricksen biting the dust, and Russell being orphan. The primary misery we experience in the film is Ellie Fredricksen, Carl Fredricksen’s deep rooted love, biting the dust. In this piece of the film you see the sweethearts going on a cookout simply like they used to do when they were youthful which is all cheerful and you feel extremely glad inside. At that point she falls, and can't get to the highest point of the slope where they are having the cookout. It at that point jumps to a scene of Ellie biting the dust in the medical clinic, at that point it jumps again to the memorial service which causes you to feel extremely tragic. This all occurs in a period range of around 10 mins. At the point when I watch this segment of the film, it makes me pitiful on the grounds that it resembles demonstrating you a charming doggy that you’re eager to think about, watch it grow up and be upbeat, at that point out of nowhere removing it from you and the entirety of that short satisfaction and fervor you had developed towards that thing. The second miserable part that comes into the film is the point at which you witness Mr. Fredricksen being constrained into retirement in the wake of getting too old to even think about working at selling inflatables at the nearby zoo, and afterward removed from his home. In this piece of the film you see Mr. Fredricksen working, at that point a chief quietly approaching him and giving him the news that he ought to resign in light of the fact that he is getting extremely miserable and old, and when he returns home he sees a urban advancement being worked around him yet he will not sell his home. At that point, when a specialist named Steve incidentally harms his letter drop he harms Steve, where he at that point gets a visit from the nearby retirement home and ousted from his home for being a â€Å"public menace†. At the point when I watch this area, I perceive how Mr. Fredricksen is simply getting overpowered by one thing after another on the grounds that that’s precisely how I feel on occasion. The third misery we run over in this film is the point at which we begin to assemble the pieces about how Russell, the sincere youthful Wilderness Explorer, doesn't have a dad any longer, and how he lives with his mom and her beau in a loft. In this scene little Russell clarifies that he doesn’t have a father to do exercises with, how he isn't permitted to have hounds in his condo, and that he doesn’t call his mom’s sweetheart father. At the point when I see this part, I get extremely tragic and feel that little guiltless merits such a great amount of better than the existence he has. You figure out how to cherish that fat little child. With everything taken into account, the film has numerous tragic minutes that are disregarded by the way that it’s a kid’s film. In this film you can likewise effectively observe the bliss in this film, for example, Russell, Mr. what's more, Mrs. Fredricksen experiencing passionate feelings for, and Doug The Dog. In the first place, exactly when you feel that the film couldn’t get any progressively peculiar, a plump 8-year-old wild traveler named Russell hitches a ride on Carl’s house, and the two impossible saints go on an outlandish experience to the wild wildernesses of South America. Russell the wild pioneer is endearingly guiltless. Russell causes me to feel extremely upbeat inside on the grounds that they made him adorable and fat. He additionally talks actually guiltlessly so just adds to the good times. Furthermore, Ellie initially met Carl as a kid when he meandered into her clubhouse. The two turned out to be dear companions subsequent to acknowledging they shared a comparative adoration for traveler Charles Muntz. Ellie made guarantees with Carl by saying â€Å"Cross your heart? â€Å". In the end, Carl and Ellie were hitched, yet couldn't have kids. They continually attempted to mastermind an excursion to Paradise Falls, however every time something consistently happened to forestall it. After Carl at long last figured out how to secure a ticket, Ellie passed on of mature age. This part in the film causes me to feel extremely cheerful, and somewhat pitiful due to the manner in which they began to look all starry eyed at was extremely charming and interesting. The third bliss we run over is Dug the canine. Along their trek toward the falls, Carl and Russell locate a peculiar and huge feathered creature, whom Russell names â€Å"Kevin,† and a talking hound named Dug who is chasing the flying creature. Russell needs to keep them, however Carl doesn't need any additional tag-a-yearns. At the point when a pack of mean mutts sent by Dug’s ace appear at get the flying creature, Carl’s trip takes a totally different turn. For reasons unknown, the pooches have a place with Charles Muntz, the daring adventurer who propelled Carl and Ellie’s dreams of Paradise Falls. Burrowed is exceptionally clever and includes lighthearted element. Burrowed causes me snicker and to feel cheerful about the film, he carries out his responsibility as a comic well. All things considered, the film Up Step by step instructions to refer to Descriptive Essay About the 2009 Movie Up, Essays

Biography of Richard Hamilton, English Pop Art Pioneer

Memoir of Richard Hamilton, English Pop Art Pioneer Richard William Hamilton (February 24, 1922 - September 13, 2011) was an English painter and arrangement craftsman most popular as the dad of the Pop Art development. He began the vital components that characterized the style and laid the foundation for future noteworthy figures like Roy Lichtenstein and Andy Warhol. Quick Facts: Richard Hamilton Occupation: Painter and arrangement artistBorn: February 24, 1922 in London, EnglandDied: September 13, 2011 in London, EnglandSpouses: Terry OReilly (kicked the bucket 1962), Rita DonaghChildren: Dominy and RodericSelected Works: Just would could it be that makes todays homes so extraordinary, so engaging? (1956), Towards a complete explanation on the coming patterns in menswear and frill (1962), Swingeing London (1969)Notable Quote: Its not all that simple to make a vital picture. Craftsmanship is made through the sensibilities of a craftsman, and the sort of aspirations and knowledge, interest and internal bearing that job requires. Early Life and Education Naturally introduced to a common laborers family in London, England, Richard Hamilton started going to night workmanship classes at age 12 and got consolation to apply to the Royal Academy of the Arts. The institute acknowledged him into its projects at age 16, however he needed to pull back when the school shut down in 1940 because of World War II. Hamilton was too youthful to even consider enlisting in the military and spent the war years executing specialized drawings. Richard Hamilton came back to the Royal Academy when it revived in 1946. Before long the school removed him for not benefitting from the guidance and neglecting to follow guidelines. After acknowledgment into the Slade School of Art in 1948, Hamilton examined painting with craftsman William Coldstream. Under two years after the fact, he showed his work at the Institute for Contemporary Arts in London. His new kinships with individual craftsmen permitted him to be available at the 1952 gathering of the Independent Group where Eduardo Paolozzi indicated compositions with pictures from American magazine commercials. They motivated Richard Hamilton to investigate what before long got known as Pop Art. <img information srcset=https://www.thoughtco.com/thmb/wMszRhMSyWZXrx-_-KN3jFY3Hf0=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-early-vocation 986c8470d83a4315a4c5cbdb29489313.jpg 300w, https://www.thoughtco.com/thmb/TSz6cKAXzlgHqgEGO75RtJlGlIs=/600x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-early-profession 986c8470d83a4315a4c5cbdb29489313.jpg 600w, https://www.thoughtco.com/thmb/vzzT04KBkyI7dvoO2e4lxzgBP2Q=/900x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-early-vocation 986c8470d83a4315a4c5cbdb29489313.jpg 900w, https://www.thoughtco.com/thmb/EiS-l7v3lMKaqytqz1Xt4WK4exg=/1500x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-early-vocation 986c8470d83a4315a4c5cbdb29489313.jpg 1500w information src=https://www.thoughtco.com/thmb/Z6Yhjm-Lc-2_qvGGBbPhvxnqA5M=/1500x995/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-early-vocation 986c8470d83a4315a4c5cbdb29489313.jpg src=//:0 alt=richard hamilton class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-8 information following container=true /> Chris Morphet/Getty Images English Pop Art During the 1950s, Richard Hamilton started showing workmanship in different areas around London. In 1956, he characterized the This Is Tomorrow display at the Whitechapel Gallery. Many consider the occasion the start of the British Pop Art development. It included Hamiltons milestone piece Just would could it be that makes todays homes so extraordinary, so engaging? Following the praise encompassing This Is Tomorrow, Hamilton acknowledged a showing position at the Royal College of Art in London. David Hockney was among his understudies. In a 1957 letter, Hamilton expressed that Pop workmanship is: well known, transient, superfluous, minimal effort, mass-created, youthful, clever, hot, gimmicky, marvelous, and Big Business. <img information srcset=https://www.thoughtco.com/thmb/_dQZBumbLa0YQWvzBO_Bl8Js1Ss=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-ashtray-17128299439a4660bb40600ee58b8b3d.jpg 300w, https://www.thoughtco.com/thmb/34bqZzGJr8mqT1YHmMR_FGvnwQ0=/600x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-ashtray-17128299439a4660bb40600ee58b8b3d.jpg 600w, https://www.thoughtco.com/thmb/RdJfWzAwZQqvvcuq353zBtroQT0=/900x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-ashtray-17128299439a4660bb40600ee58b8b3d.jpg 900w, https://www.thoughtco.com/thmb/5CximaxnXsgLNmKCCaW-ohffTxw=/1500x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-ashtray-17128299439a4660bb40600ee58b8b3d.jpg 1500w information src=https://www.thoughtco.com/thmb/CKqvy5osMrllw6wsrWYpktV6RW0=/1500x1000/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-ashtray-17128299439a4660bb40600ee58b8b3d.jpg src=//:0 class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-14 information following container=true /> China Photos/Getty Images An individual disaster occurred in 1962 when Richard Hamiltons spouse, Terry, passed on in a fender bender. While grieving, he made a trip to the U.S. what's more, built up an enthusiasm for crafted by theoretical craftsmanship pioneer Marcel Duchamp. Hamilton met the incredible craftsman at a Pasadena review, and they became companions. Workmanship and Music During the 1960s, Richard Hamilton rode the hole between popular music and contemporary workmanship. Bryan Ferry, originator and lead vocalist of Roxy Music, was one of his committed understudies. Through his operator, Robert Fraser, Hamilton experienced other stone artists like the Rolling Stones. A medication capture of Fraser and Rolling Stones lead vocalist, Mick Jagger, is the subject of a progression of 1969 Richard Hamilton prints titled Swingeing London. Hamilton additionally built up a fellowship with Paul McCartney of The Beatles and planned the spread for the White Album in 1968. <img information srcset=https://www.thoughtco.com/thmb/FEYRQ_027sp5S6pDErXzfCAtAx8=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-60s-915f4c2aa00e4519a9f3ff94a15944be.jpg 300w, https://www.thoughtco.com/thmb/wTW86KtRCLz5bzX4tiQEHDhSoz4=/600x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-60s-915f4c2aa00e4519a9f3ff94a15944be.jpg 600w, https://www.thoughtco.com/thmb/2OzTM-Jv6k08OHJoh9N5ZX33Tfg=/900x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-60s-915f4c2aa00e4519a9f3ff94a15944be.jpg 900w, https://www.thoughtco.com/thmb/7uS0qrcg9LZwOpupvOuAgIDzN-E=/1500x0/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-60s-915f4c2aa00e4519a9f3ff94a15944be.jpg 1500w information src=https://www.thoughtco.com/thmb/E2ywEHlndLOpa_lmmrbticLnwO0=/1500x1000/filters:no_upscale():max_bytes(150000):strip_icc()/richard-hamilton-60s-915f4c2aa00e4519a9f3ff94a15944be.jpg src=//:0 class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-20 information following container=true /> Swingeing London 67 (1969). Dan Kitwood/Getty Images Late in his vocation, Hamilton investigated working with new innovation. He utilized TV and PCs. After the BBC requested that he participate in a TV arrangement titled Painting With Light, he utilized Quantel Paintbox programming to grow new gems. It wasnt his first investigation of the connection of present day innovation and workmanship. He utilized a stereophonic soundtrack and Polaroid camera show as components of his specialty addresses as right on time as 1959. Heritage Richard Hamilton is regularly credited as the dad of Pop Art. His ideas and works affected the development in both the U.K. also, the U.S. The piece Just would could it be that makes todays homes so extraordinary, so engaging from 1956 is generally distinguished as the principal genuine Pop Art piece. It is a collection utilizing pictures cut out of American magazines. A contemporary muscleman and a female clothing model are roosted in a cutting edge family room encompassed by best in class innovation and extravagance things. The word Pop on a candy held by the muscleman like a tennis racket gave the title to the development. Hamiltons first work of Pop Art additionally incorporates components that anticipate significant bearings in the development. A canvas on the back divider indicating comic book craftsmanship foresees Roy Lichtenstein. A canned ham highlights the purchaser specialty of Andy Warhol, and the larger than usual candy is suggestive of the figures of Claes Oldenburg. Sources Sylvester, David. Richard Hamilton. Circulated Art, 1991.

Get Lyrics For Your Favorite Songs Easily Online

Get Lyrics For Your Favorite Songs Easily Online Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!Get Lyrics For Your Favorite Songs Easily OnlineUpdated On 05/04/2017Author : Pradeep KumarTopic : WebsitesShort URL : http://bit.ly/2ozkyV0 CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogWe love songs, and we love to understand the songs, right? But it will not be possible for all of us to understand them, they might be Greek for some. Toady Ill show you a music search engine that can give you both the song and the lyrics related to it. You can use this to search for lyrics by song title artist or even words in a song.LyricsnMusic allows you to get Lyrics plus YouTube, Artwork, and Wikipedia results all on the same page.You simply need to enter your favorite song and you can get the best clear lyrics for that song, yes for free. You will also have the option to navigate your results with Wikipedia, Google, YouTube and so on. I tried searching some of my favorite tracks, and surpr isingly I got them without much fuss.If you love a particular artist, say Celine Dion you can also get an exclusive page for that to grab all Celine Dions lyrics easily. So next time instead of doing a Google search you can count on this site for getting song lyrics for your favorite songs. What say?Visit LYRICSnMUSIC siteThe above site LyricsnMusic is for English songs. However, if youre a fan of Indian bollywood songs, then you can try Lyricstaal.com. Its a gorgeous Indian website, with an innovative infinite interface and unlike other Indian lyrics site, you wont just get the lyrics, but you can also get the meaning and translation of the individual words used in the songs. Additionally, what I like most about this site is that you wont found yourself stuck into a yet another lyrics site, stuffed with ads.READCompare Mobile Phone Recycling Prices Online

Who Invented the Intel 1103 DRAM Chip

The newly formed Intel company publicly released the 1103, the first DRAM – dynamic random access memory – chip in 1970.  It was the bestselling semiconductor memory chip in the world by 1972, defeating magnetic core type memory.  The first commercially available computer using the 1103 was the HP 9800 series. Core Memory   Jay Forrester invented core memory in 1949, and it became the dominant form of computer memory in the 1950s. It remained in use until the late 1970s. According to a public lecture given by Philip Machanick at the University of the Witwatersrand: A magnetic material can have its magnetization altered by an electric field. If the field isnt strong enough, the magnetism is unchanged. This principle makes it possible to change a single piece of magnetic material – a small doughnut called a core – wired into a grid, by passing half the current needed to change it through two wires that only intersect at that core. The One-Transistor DRAM Dr. Robert H. Dennard, a Fellow at the IBM Thomas J. Watson Research Center, created the one-transistor DRAM in 1966. Dennard and his team were working on early field-effect transistors and integrated circuits. Memory chips drew his attention when he saw another teams research with thin-film magnetic memory. Dennard claims he went home and got the basic ideas for the creation of DRAM within a few hours.  He worked on his ideas for a simpler memory cell that used only a single transistor and a small capacitor. IBM and Dennard were granted a patent for DRAM in 1968. Random Access Memory   RAM stands for random access memory – memory that can be accessed or written to randomly so any  byte or piece of memory can be used without accessing the other bytes or pieces of memory. There were two basic types of RAM at the time: dynamic RAM (DRAM) and static RAM (SRAM). DRAM must be refreshed thousands of times per second. SRAM is faster because it does not have to be refreshed.    Both types of RAM are volatile – they lose their contents when power is turned off. Fairchild Corporation invented the first 256-k SRAM chip in 1970. Recently, several new types of RAM chips have been designed. John Reed and the Intel 1103 Team   John Reed, now head of The Reed Company, was once part of the Intel 1103 team. Reed offered the following memories on the development of the Intel 1103: â€Å"The invention? In those days, Intel – or few others, for that matter – were  focusing on getting patents or achieving inventions. They were desperate to get new products to market and to begin reaping the profits. So let me tell you how the i1103 was born and raised.In approximately 1969, William Regitz of Honeywell canvassed the semiconductor companies of the U.S. looking for someone to share in the development of a dynamic memory circuit based on a novel three-transistor cell which he – or one of his co-workers – had invented. This cell was a 1X, 2Y type laid out with a butted contact for connecting the pass transistor drain to the gate of the cells current switch.  Regitz talked to many companies, but Intel got really excited about the possibilities here and decided to go ahead with a development program. Moreover, whereas Regitz had originally been proposing a 512-bit chip, Intel decided that 1,024 bits would be feasible. And so the program began. Joel Karp of Intel was the circuit designer and he worked closely with Regitz throughout the program. It culminated in actual working units, and a paper was given on this device, the i1102, at the 1970 ISSCC conference in Philadelphia.  Intel learned several lessons from the i1102, namely:1.  Ã‚     DRAM cells needed substrate bias. This spawned the 18-pin DIP package.2.  Ã‚     The butting contact was a tough technological problem to solve and yields were low.3.  Ã‚     The IVG multi-level cell strobe signal made necessary by the 1X, 2Y cell circuitry caused the devices to have very small operating margins.Although they continued to develop the i1102, there was a need to look at other cell techniques. Ted Hoff had earlier proposed all possible ways of wiring up three transistors in a DRAM cell, and somebody took a closer look at the 2X, 2Y cell at this time. I think it may have been Karp and/or Leslie Vadasz – I hadnt come to Intel yet. The idea of using a buried contact was applied, probably by process guru Tom Rowe, and this cell became more and more attractive. It could potentially do away with both the butting contact issue and the aforementioned multi-level signal requirement and yield a smaller cell to boot!  So Vadasz and Karp sketched out a schematic of an i1102 alternative on the sly, because this wasnt exactly a popular decision with Honeywell. They assigned the job of designing the chip to Bob Abbott sometime before I came on the scene in June 1970. He initiated the design and had it laid out. I took over the project after initial 200X masks had been shot from the original mylar layouts. It was my job to evolve the product from there, which was no small task in itself.Its hard to make a long story short, but the first silicon chips of the i1103 were practically non-functional until it was discovered that the overlap between the PRECH clock and the CENABLE clock – the famous Tov parameter – was very critic al due to our lack of understanding of internal cell dynamics. This discovery was made by test engineer George Staudacher. Nevertheless, understanding this weakness, I characterized the devices on hand and we drew up a data sheet.  Because of the low yields we were seeing due to the Tov problem, Vadasz and I recommended to Intel management that the product wasnt ready for market. But Bob Graham, then Intel Marketing V.P., thought otherwise. He pushed for an early introduction – over our dead bodies, so to speak.  The Intel i1103 came to market in October of 1970. Demand was strong after the product introduction, and it was my job to evolve the design for better yield. I did this in stages, making improvements at every new mask generation until the E revision of the masks, at which point the i1103 was yielding well and performing well. This early work of mine established a couple of things:1.  Ã‚     Based on my analysis of four runs of devices, the refresh time was se t at two milliseconds. Binary multiples of that initial characterization are still the standard to this day.2.  Ã‚     I was probably the first designer to use Si-gate transistors as bootstrap capacitors. My evolving mask sets had several of these to improve performance and margins.And thats about all I can say about the Intel 1103s invention. I will say that getting inventions was just not a value among us circuit designers of those days. I am personally named on 14 memory-related patents, but in those days, Im sure I invented many more techniques in the course of getting a circuit developed and out to market without stopping to make any disclosures. The fact that Intel itself wasnt concerned about patents until too late is evidenced in my own case by the four or five patents I was awarded, applied for and assigned to two years after I left the company at the end of 1971! Look at one of them, and youll see me listed as an Intel employee!

Abortion Final Paper Abortion - 1357 Words

Abortion Final Paper Robert Stockfleth Arizona State University Abortion Final Paper The issue of abortion has been a highly polarizing topic in recent decades, although abortion has been around for thousands of years. The Merriam-Webster online dictionary (2014) defines abortion as â€Å"a medical procedure used to end a pregnancy and cause the death of a fetus.† Today three highly debated points regarding abortion are: should it be legal, when does human life begin, and who should provide financial backing for the procedures? According to a historical review by Williams, abortion was legal in the United States from the days of the early settlers until the nineteenth century. During the 1800s, several laws were passed prohibiting abortion, except in life-or-death situations for the mother. In the 1960s, several states started to relax their abortion policies, with a few entirely legalizing it again. This sparked several lawsuits that challenged abortion’s legality and there was little agreement among the lower courts (Williams, 2013). Williams continued that in 1973 the U.S. Supreme Court decided in the case Roe v. Wade that a woman had a right to reproductive privacy. This meant she (with the help of her doctor) was able to make the decision to terminate a pregnancy without intrusion from the government. The Roe v. Wade ruling was extremely controversial and several states actually resisted compliance until they were forced to do so (Williams, 2013). AccordingShow MoreRelatedThe Issue Of Abortion : Comparative Views1393 Words   |  6 PagesThe Issue of Abortion: Comparative Views in Judaism and Islam In our present day, physicians and patients alike have concentrated on establishing a set of universal standards to guide clinical decision making. However, these standards ignore the critical role of religion in dealing with such bioethical issues. 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WhetherRead MoreThe Issue Of Abortion On The Philippines Essay1620 Words   |  7 Pages Abortion in the Philippines Julian Mayugba Hudson County Community College Abstract This paper goes over the legality status of abortion, the risks of illegal abortion, the overpopulation problem related to pregnancy, the limited availability of contraceptives, and how religion ties these things together in the Philippines. I was inspired to write about pregnancy in the Philippines after learning one of my female friends in the Philippines, who is about the same age as me, had gotten pregnant

Lizzie Borden Murders - 1047 Words

For the past century, the Murders of Andrew J. Borden and his wife Abby Borden became one of America’s obsessions. From the towns’ people of Fall River Massachusetts to the rest of the country, the Borden murders became the topic of interest. The case shocked the nation as Lizzie Borden- a 32 year old school teacher- was put on trial for the murders of her parents. On August 4, 1892, at 92 Second Street Fall River Massachusetts, Andrew Borden and Abby Borden were found murdered in their homes. Andrew Borden, the richest man in Fall River, was found dead by his daughter Lizzie Borden, on a couch in the sitting area. Lizzie called to the household maid, Bridget Sullivan, to come down from the attic to inform her that Mr. Borden was dead.†¦show more content†¦During Dr. Bowen’s autopsy, Mrs. Borden revealed to have been hit nineteen times, killed by the same hatchet or ax that had killed Mr. Borden, who was hit eleven times. Mrs. Borden’s blood had started to get dark and congeal, showing Dr. Bowen that she was killed before Mr. Borden. Over the weeks following the murders, investigators made a timeline from August 3rd, the day before the murders, to August 7th, the day Miss Russell had seen Lizzie burning a dress. On August third Abby Borden had gone to see Dr. Bowen, claiming she and Mr. Borden had been poisoned because both of them had been violently ill the night before. Not thinking her nausea was severe he sent her home. When Dr. Bowen went to check on his neighbors, Mr. Borden told him he wasn’t ill and to leave because he wasn’t going to pay for the house call; Bridget was also sick that same morning, however, there was no poisons found in the Borden’s autopsies. Also, that same day, Lizzie had tried to buy Prussic acid from the drug store, but without a prescription the clerk wouldn’t sell it to her. Later in the afternoon on August 3rd Lizzie’s uncle, John Morse had arrived, only planning on spending the night; Lizzie claimed to have went straight to bed that night and n ever saw her uncle. Then on august fourth, the day of the murders, Bridget woke at 6:15 to start her daily chores, Mr. and Mrs. Borden woke at seven and had their breakfast. At 8:45 Uncle John left; Lizzie came downstairs a few minutes afterShow MoreRelatedDid Lizzie Borden Commit Murder?1242 Words   |  5 PagesDid Lizzie Borden Commit Murder? A little over a century ago an atrocious double murder was committed, in the two-half story house at 92 Second Street, in Fall River, Massachusetts. This crime shocked the city of Fall River, as well as the nation, as Lizzie Borden, a 32-year-old Sunday school teacher, went on trial for the murder of her father and her stepmother. (Augustine). An all male jury eventually acquitted her on the accusations.(Aiuto). To this day, the murderer of Andrew J. Borden and AbbyRead MoreLizzie Borden Research Paper739 Words   |  3 Pages4th, 1892, a horrific murder took place. On that day, a young woman named Lizzie Borden was accused for murder, but some think she is innocent. I believe Lizzie Borden is guilty. She did not have good relationship with her step-mother, there were no signs of anyone trying to break into the Borden home, and she was lying about where she was when the murder occurred, she said she was outside in the backyard but there were no footprints or anything to prove she wa s. Lizzie Borden is guilty and here areRead MoreThe Trial Of Lizzie Borden : Complex Court Case770 Words   |  4 Pagesactually solved with the correct verdict. The Trial of Lizzie Borden was a confusing court case with many factors that did not add up at first, but eventually, everything did. Lizzie Borden was guilty. In Fall River, Massachusetts on August 4 , 1892, the Borden family’s maid, Maggie Sullivan discovered the bodies of Andrew and Abby Borden. The maid was resting in her bed upstairs after cleaning and heard Lizzie Borden, the daughter of Andrew and Abby Borden, screaming, â€Å"Maggie, come down! Come down quick;Read MoreLizzie Borden Case Study730 Words   |  3 PagesTwo Murder Victims. One trial. One Unsolved mystery. These are the components of Lizzie Borden’s murder case. The trial of Lizzie Borden is a complex one, but it is vital to discuss because Lizzie’s charge was dropped and got away Scott free and the murders have been unsolved for about a century. Very many people today believe that Lizzie Borden did it because she said she did not like her step mom and so went on with killing both of them. In my opinion, Lizzie is guilty because what is said in herRead MoreLizzie Borden Research Paper715 Words   |  3 PagesWell many people think Lizzie Borden did this exact thing. Lizzie Borden was accused of murdering her step mother and father with a hatchet on August 4, 1892. While on trial, the jury found her innocent, but many other people think her to be guilty. I think that Lizzie Borden is innocent of the murder of Andrew and Abby Borden because she loved her father, didn’t have a problem with her stepmother, and there was no physical evidence found at the crime scene. Lizzie Borden was found innocent by lawRead MoreJack The Ripper And Lizzie Borden1192 Words   |  5 PagesKaris Kennedy Burrow American Lit 11/3/17 Jack the Ripper and Lizzie Borden A serial killer can be defined as â€Å"a person who commits a series of murders, often with no apparent motive and typically following a characteristic, predictable behavior pattern.† (McGraw-Hill) While there have always been serial killers, the 1880’s had some of the most significant. Two of the most notorious were â€Å"Jack the Ripper† and Lizzie Borden. While neither were convicted for their crimes, they will both go down inRead MoreWhy Did Lizzie Borden Killed Her Father702 Words   |  3 Pagesstory about lizzie borden and if she axe murdered her parents. The topic is mainly about if lizzie borden killed her parents. A girl named lizzie borden killed her parents with a axe. Lizzie borden killed her parents with a axe and did get away with the murder and got arrested for a year since the police didn’t have evidence to know it was her. Lizzie Borden was born on July 19,1860, at Fall River Massachusetts.www.biography.com The people that got killed were Andrew and Abby borden lizzie bordensRead More Miscarriage of Justice Essay1824 Words   |  8 PagesArguably three of the most sensational criminal trials in American history are the Commonwealth vs. Borden, California vs. Simpson and Los Angeles vs. Rodney King. All three of these cases received unprecedented amounts of media attention and verdicts from the jury that shocked the country. In my opinion justice, especially social and moral justice, was not achieved in these trials. Social class, race and gender all had a huge impact on the jury’s decisions in each of these cases. High priced defenseRead More Lizzie Borden Essay example2263 Words   |  10 PagesLizzie Borden On a hot morning on august 4, 1892, Mr. Andrew Borden and his wife, Abby Borden, were brutally murdered. A daughter of the victims, Lizzie Borden was arrested, tried and acquitted of the crime. â€Å" She was a woman of spotless character and reputation, and more than that she was educated, refined and prominently connected with the work of the Christian church in the Fall River†(Gates 2).The town and the country were divided in their opinions of who could commit such horrifying murdersRead MoreEssay on The Murder of Mr. and Mrs. Borden1073 Words   |  5 PagesAfter Lizzie Bordens mother passed away her father remarried. Lizzie was unable to accept this new marriage and new stepmother who her father brought into their home. Lizzie was so troubled over this that she attempted to kill her father and stepmother by poisoning them, which was unsuccessful. In her second attempt Lizzie whacked them both to death by using a hatchet. Thought Lizzie was found innocent after several tr ials the truth was never discovered. When Lizzie Borden died, she took the truth

Marketing Plan and Improvement Strategies

Question: Discuss about the Marketing Plan and Improvement Strategies. Answer: Introduction According to Ryu et al. (2012), marketing plan suggest a written guide for any kid of business in order to promote and launch new products or services in market. The business experts of an organisation usually make a thorough market research for understanding the products and services and the financial condition of the existing competitor companies in the same industry. This report will discuss the marketing plan of Quixotic Indian Restaurant of Australia, a takeaway and delivery restaurant, which serves authentic Indian cuisine (Quixoticindian.com.au., 2016). Situation analysis Kwok Yu (2013) have mentioned that the managers and business experts of an organisation employs situation analysis in order understand the external and internal environment of an organisation. Situation analysis of Quixotic Indian Restaurant will help to know the organisational capabilities, business environment in Australia and its targeted consumers. SWOT analysis of Quixotic Indian Restaurant will involve its potential threats and opportunities in the restaurant industry of Australia and denotes its present strengths and weaknesses. Strengths Weaknesses Quixotic Indian Restaurant enjoys a large number of customer bases, which is perfect for increasing sales revenue of an organisation. The delivery process is very fast and the staffs of this restaurant maintain hygiene in proper manner. The offered Indian cuisine of Quixotic Indian Restaurant is cheaper than the other competitor companies, which serve Indian cuisines in Australia. This restaurant provides online services to its customers and it is the major reason of the gradual success of the restaurant. Quixotic Indian Restaurant serves authentic Indian cuisine such as Chicken Pakoras, AlooBhonda, Bombay Aloo, Vegetable Samosa, Cicken Madras and Mango Chicken for attracting the Asian customers in Australia. As opined by Cheng et al. (2012), weaknesses of an organisation influence its business operation and possess the potentiality to hamper its market share and sales revenue. There is no facilities of dine in for the customers in Quixotic India Restaurant. The economical condition of this restaurant is not very high. This particular Indian Restaurant has to face a tough competition in the restaurant industry of Australia. Quixotic Indian Restaurant operates its business in low margin of profit. Opportunities Threats As Quixotic Indian Restaurant gains customer loyalty in appropriate manner, therefore, it will provide perfect opportunities to expand its business in various location of Australia for targeting and attractive more loyal customers with their authentic Indian food (Quixoticindian.com.au., 2016). The chefs of this restaurant are so innovative and creative for making fusion food, which can attract both the Asian customers in Australia and Australian inhabitants. Constant changes in the legislations, rules and regulations of Australia may influence the restaurant service of this restaurant. If this particular restaurant fails to understand the contemporary trends of restaurant industry of Australia, then it will surely become a potential threat for Quixotic Indian Restaurant. The competitor restaurants such as, Lemon Chillies Indian Thai Nonya, Indian Mehfil Brisbane and The Spice Avenue Balti Restaurant have the possibilities to steal the customers of Quixotic Indian Restaurant. Table 1: SWOT analysis (Source: Kotler et al., 2015) A product lifecycle analysis According to Kang et al. (2014), every products and services have to go through five important steps of product life cycle. Product life cycle analysis involves development; introduction, growth, maturity and decline (refer to Appendix). PLC analysis has been proved effective during the increment of sales of the offered products or services of an organisation. Product life cycle of Quixotic Indian Restaurant suggests the constant transformation in the demands and criteria of the customers of Australia over period. With the contemporary trends, lifestyle and advancement of technology the demand and criteria of the targeted customers change. Product life cycle determines the gradual step of the service of Indian cuisine from its initial stage and to its stage of decline, when the customer refuses the food from this restaurant and chooses from the existing competitor companies. At the development stage, the management of Quixotic Indian Restaurant has gathered the idea of starting a bus iness in the restaurant industry of Australia. At the introduction stage, the customer of Quixotic Indian Restaurant prefers the authentic Indian cuisine as it offer online booking and delivery services to the targeted customers. In the growth stage, there are new competitors in the restaurant industry of Australia and the management of Quixotic Indian Restaurant engage talented and creative chef to make fusion cuisine to capture the restaurant industry (Quixoticindian.com.au., 2016). In the maturity stage, the services and the food of this restaurant have reached to its success. However, as there is no indication of the fall of services or food quality of Quixotic Indian Restaurant, therefore, there is no mention of the decline stage. BCG matrix As opined by Haghighi et al. (2012), BCG matrix includes the Cash Cows, Dogs, Stars and the unknowns. BCG matrix is helpful for any kind of organisation as it helps to determine the product portfolio with several growth rates and market share in a particular industry. Figure 1: BCG matrix (Source: Kumar Rajan 2012) With effective use of BCG matrix Quixotic Indian Restaurant makes the potential portfolio composition, which functions its roles and responsibilities in between cash flows. As the Indian cuisine of Quixotic Indian Restaurant encounter a great level of gradual growth just after its entrance in the Australian restaurant industry, therefore it follows BCG matrix in appropriate manner. Even with effective use of BCG matrix, Quixotic Indian Restaurant can understand the position, industry and market share of its competitor companies in Australia on the chosen unit. Solomon et al. (2012) have mentioned that BCG matrix also calculates the basic market share and growth rate of an organisation. The business experts of Quixotic Indian Restaurant has gone through the online reports on the restaurant industry of Australia with potential use of BCG matrix in order to learn the revenue growth in average manner of the competitor companies in the same industry. After the entire calculation, it can b e set onto the framework of BCG matrix. Ansoff analysis Armstrong et al. (2014) have suggested that Ansoff matrix involves market penetration, product development, market development and diversification both in the existing and completely new market. The management of Quixotic Indian Restaurant employs Ansoff matrix as a perfect communication tool as it provides an initiative of strategic planning to forecast the possible strategies in the sakes revenue and margin growth. Figure 2: Ansoff matrix (Source: Brotherton, 2012) The management of Quixotic Indian Restaurant uses all these four quadrants and plan suitable and strategic software for improving the online service as this restaurant serves food through online delivery process. Market penetration of Quixotic Indian Restaurant includes clever pricing, speedy service and drive through and product development involves Chicken biryani, Chicken pakoras, veg samosa, Bombay Aloo and Madras Chicken (Quixoticindian.com.au., 2016). All these food items have been developed with the changing taste of the Asian customers of Australia. Market development suggests the location of Quixotic Indian Restaurant, which serves only in one location of Australia and that is in Queensland. Marketing objectives Mount (2012) has mentioned that marketing objectives and goals of an organisation helps to hold the desired position in the market and industry with proper earning of sales revenue. The objectives of Quixotic Indian Restaurant are following: To hold the market share of at least 42% at the end of this continuing annual year To focus on the future growth with the help of partner companies To expand the restaurant business in various location of Australia To integrate corporate social responsibility (CSR) To improve the quality and quantity of food To offer seasonal sale to the regular and existing customers To provide 15% discount in the first ordering of food To increase the basic sales revenue by 13% after six months Brand positioning strategy Jackson et al. (2014) have referred that brand-positioning strategy explains the scope and possibilities of business within a particular market after analysing the future condition, market strategies and plan of the competitor companies. The marketers of Quixotic Indian Restaurant employs strategic brand platform in order to target the segmented customers of the business. The brand positioning strategy of this particular restaurant involves the authenticity of Indian cuisine, which the existing competitor companies, such as Indian Mehfil Brisbane, Lemon Chillies Indian Thai Nonya and The Spice Avenue Balti Restaurant fail to serve the Australian consumers. Hing (2013) has determined that brand positioning strategy helps an organisation to become an integral part of the community with a proper engagement of the customers. The marketing plan of Quixotic Indian Restaurant is a daunting procedure and its positioning statements actually interact succinctly and clearly to all of the market ing, web site professional and packaging process (Quixoticindian.com.au., 2016). Quixotic Indian Restaurant will develop brand identity instead of using a brand-positioning map. Strategies Zhang et al. (2013) have stated that appropriate strategies help an organisation to reach to its desired goal for ultimate success within a particular industry. Similarly, Quixotic Indian Restaurant engages potential marketers and business experts to make effective strategies in order to hold the best position in the restaurant industry of Australia. With proper targeting strategy, Quixotic Indian Restaurant targets the Asian customers of Australia. The restaurant use technology strategy with employing online booking of food and delivery process. Even with using potential market research strategy, Quixotic Indian Restaurant able to determine the financial condition, scope and possibilities of the existing competitor companies in the restaurant industry of Australia. With proper branding strategy, this restaurant builds a proper reputation and brand image, which attracts its customers over other restaurants (Quixoticindian.com.au., 2016). The business experts of Quixotic Indian Restau rant employ effective advertising and marketing strategies in order to promote and launch authentic Indian cuisine to the inhabitants of Australia and the Asian customers in Australia. The advertising and marketing strategies of this restaurant involves social media marketing in various social media platform such Twitter, Facebook, Blog, Instagram and online official website of Quixotic Indian Restaurant. Marketing metrics According to Bengtsson Seddon (2013), all the adopted strategies should be measured and evaluated in order to understand whether it will help to reach to the established goals and objectives of the organisation. The managers of Quixotic Indian Restaurant will calculate the total number of visits of the customers in their online food-ordering website. Hing (2013) has mentioned that customer retention ratio also detects the measurement of marketing metrics. High customer retention metric of Quixotic Indian Restaurant reveals the fact that the customers are fond of delicious and authentic Indian cuisine of this restaurant. The managers and the business experts of this particular restaurant have clearly understood that measurement of the strategies is the effective step to control and handle the present situation of the restaurant business and eventually reach to the desired goal of the restaurant. Search engine traffic involves the actual amount of the traffic, which is referred to the website of the restaurant through search engines such as, Bing or Google. With the help of Google analytics, the marketers of Quixotic Indian Restaurant of Australia measure the effectiveness and potentiality of the established strategies in order to reach to the targeted goal for ultimate success of the restaurant at the end of this annual year. However, the number of comments and number of share can determine the effectiveness of the chosen strategies within the restaurant (Quixoticindian.com.au., 2016). Conclusion Marketing plan involves various significant factors of external and internal environment, which have direct impact on the business operations of an organisation. However, marketing plan includes the basic roles and responsibilities of the marketing executives in an appropriate manner in order to gain the set goals and objectives of the Quixotic Indian Restaurant. It will help to hold the best position in the restaurant industry of Australia and to enjoy the desired market share in proper manner, which will provide extra funding for the business expansion of this particular restaurant in various location of Australia other than Brisbane. References Armstrong, G., Adam, S., Denize, S., Kotler, P. (2014).Principles of marketing. Pearson Australia. Bengtsson, J., Seddon, J. (2013). Cradle to retailer or quick service restaurant gate life cycle assessment of chicken products in Australia.Journal of Cleaner Production,41, 291-300. Brotherton, B. (Ed.). (2012).International Hospitality Industry. Routledge. Cheng, C. C., Chen, C. T., Hsu, F. S., Hu, H. Y. (2012). Enhancing service quality improvement strategies of fine-dining restaurants: New insights from integrating a two-phase decision-making model of IPGA and DEMATEL analysis.International Journal of Hospitality Management,31(4), 1155-1166. Haghighi, M., Dorosti, A., Rahnama, A., Hoseinpour, A. (2012). Evaluation of factors affecting customer loyalty in the restaurant industry.African Journal of Business Management,6(14), 5039. Hing, N. (2013). Maximizing franchisee satisfaction in the restaurant sector.Journal of Consumer Marketing. Jackson, M., Harrison, P., Swinburn, B., Lawrence, M. (2014). Unhealthy food, integrated marketing communication and power: a critical analysis.Critical public health,24(4), 489-505. Kang, J., Tang, L., Fiore, A. M. (2014). Enhancing consumerbrand relationships on restaurant Facebook fan pages: Maximizing consumer benefits and increasing active participation.International Journal of Hospitality Management,36, 145-155. Kotler, P., Burton, S., Deans, K., Brown, L., Armstrong, G. (2015).Marketing. Pearson Higher Education AU. Kumar, V., Rajan, B. (2012). Social coupons as a marketing strategy: a multifaceted perspective.Journal of the Academy of Marketing Science,40(1), 120-136. Kwok, L., Yu, B. (2013). Spreading social media messages on facebook an analysis of restaurant business-to-consumer communications.Cornell Hospitality Quarterly,54(1), 84-94. Mount, P. (2012). Growing local food: scale and local food systems governance.Agriculture and Human Values,29(1), 107-121. Quixoticindian.com.au. (2016).Quixotic Indian, Jindalee - Indian takeaway restaurant. Retrieved 29 September 2016, from https://www.quixoticindian.com.au/ Ryu, K., Lee, H. R., Gon Kim, W. (2012). The influence of the quality of the physical environment, food, and service on restaurant image, customer perceived value, customer satisfaction, and behavioral intentions.International Journal of Contemporary Hospitality Management,24(2), 200-223. Solomon, M., Russell-Bennett, R., Previte, J. (2012).Consumer behaviour. Pearson Higher Education AU. Zhang, Z., Zhang, Z., Wang, F., Law, R., Li, D. (2013). Factors influencing the effectiveness of online group buying in the restaurant industry.International Journal of Hospitality Management,35, 237-245.

Property, Plant, and Equipment free essay sample

Plant and Equipment Property, Plant and Equipment I- Nature of Accounting Issues Businesses purchase and use a variety of fixed assets, such as equipment, furniture, tools, machinery, buildings, and land. These fixed assets are long-term or relatively permanent assets. Also, they are tangible assets because they exist physically. They are owned and used by the business and are not offered for sale as part of normal operations. Perhaps the most descriptive titles these assets are known under are plant assets or property, plant and equipment. Depending on the industry, the plant assets of a business can be a significant part of its total assets. That is why the accounting for these long-term assets has important implications for a company’s reported results. In this paper, we discuss the proper accounting for the acquisition, use, and disposition of property, plant, and equipment. Before going over a brief overview of the nature of accounting issues, we ought to take a deeper look at what plant assets really are. We will write a custom essay sample on Property, Plant, and Equipment or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The major characteristics of property, plant, and equipment are as follows: * They are acquired for use in operations and not for resale. Only assets used in normal business operations are classified as property, plant, and equipment. For example, an idle building is more appropriately classified separately as an investment. Also, land developers or sub dividers classify land as inventory. * They are long-term in nature and usually depreciated. Property, plant, and equipment yield services over a number of years. Companies allocate the cost of the investment in these assets to future periods through periodic depreciation charges. The exception is land, which is depreciated only if a material decrease in value occurs, such as a loss in fertility of agricultural land because of poor crop rotation, drought, or soil erosion. * They possess physical substance. Property, plant, and equipment are tangible assets characterized by physical existence or substance. This differentiates them from intangible assets, such as patents or goodwill. Unlike raw material, however, property, plant, and equipment do not hysically become part of a product held for resale. The content of this paper will be centered on the four main accounting issues we face when dealing with property, plant, and equipment. The first one is computing the costs of these plant or fixed assets; the following one is how to allocate the costs of those fixed assets–depreciation- (less any salvage amounts) against revenues for the cor responding periods; the third one is how to account for expenditures such as repairs, additions and improvements to these plant assets; and finally how to record their disposal. The following table provides a summary of these accounting issues: II- Historical Background of the Accounting Rules in the U. S and Internationally * IFRS Standards Background Information An important and considering factor for understanding the International Financial Reporting Standards is having a little history about it how it came to be. Before we go any further about property, plant, and equipment, we must first discuss the history and background of how the standards under IFRS originated and the importance of defining why it originated. In order to understand IFRS, we need to examine what the International Financial Reporting Standards are. With that in mind, we want to reference the authors of Understanding IFRS Fundamentals: International Financial Reporting Standards, â€Å"IFRS are a set of standards promulgated by the International Accounting Standards Board (IASB), an international standard-setting body based in London† (Ankarath 2). This quote tells us who makes IFRS and where IFRS originated from. The International Accounting Standards Board made it clear that when developing the standards, they wanted to make them clearly stated and based on principles instead of rules-based like U. S. GAAP. In other words, IFRS are rooted in â€Å"the approach [principles-based, that] focuses more on the business or the economic reality of transactions and the underlying rights and obligations instead of providing prescriptive rules† (Ankarath 2). This basically means that IFRS is not setting certain rules to be followed and are instead giving guidance in the form of principles. We now want to look into the International Accounting Standards Board and framework for the preparation and presentation of financial statements. The conceptual frameworks are split into five categories and are in the following order: the objective of financial statements; underlying assumptions; the qualitative characteristics that determine the usefulness of information in financial statements; the definition, recognition, and measurement of the elements from which financial statements are constructed; and the concepts of capital and capital maintenance (Ankarath 11). The standards under IFRS are beginning to become much more popular across the world for several different reasons. The International Financial Reporting Standards are currently being used by at the very least 100 countries and â€Å"[was] expected that by 2011, more than 150 countries [would] have adopted them† (Ankarath 1). We happen to find this important because it seems that a lot of countries are starting to adopt IFRS to report their financial statements. One of the reasons why many countries made the switch over to IFRS is because â€Å"the decision of the U. S. SEC to allow foreign private issuers to list their securities on U. S. stock exchanges using IFRS and without reconciling to U. S. GAAP has also made it incumbent upon accountants, finance professionals, analysts, and bankers to become proficient in IFRS† (Ankarath 1). Another significant factor when dealing with IFRS is the rise of globalization and businesses within countries wanting to have the flexibility and ability to compete worldwide. This made countries seek and adopt accounting standards to give investors, creditors, financial analysts, and the financial statements needed to be comparable and of high-quality. This became a difficult issue because companies ran into the problem of not being able to compare financial statements unless they were under a certain set of standards. With that being said, â€Å"International Financial Reporting Standards are increasingly becoming the set of globally accepted accounting standards that meet the needs of the world’s increasingly integrated global capital markets† (Ankarath 2). * U. S. GAAP Standards Background Information In order to fully understand the topic of plant, property, and equipment, we first must consider how the FASB has implemented its standards in the past. So before we go any further into the â€Å"nuts and bolts† and foundation of the accounting standards followed under U. S. GAAP, we first want to discuss what GAAP is, who created GAAP, how it was created, and the hierarchy of GAAP after codification. The answers to these questions will give us a better understanding of U. S. GAAP and the historical background needed to fully understand how U. S. GAAP works in practice with respect to fixed assets. According to Steven Bragg, author of Wiley GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles, â€Å"the phrase â€Å"generally accepted accounting principles† is a technical accounting term that encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time† (Bragg 1). The main concerns under GAAP are the measurements of economic activity, as mentioned earlier, GAAP used a more rules-based approach and â€Å"thus GAAP is a reaction to and a product of the economic environment in which it develops† (Bragg 2). The creation of U. S. GAAP dates back to the stock market crash of the 1930’s. Its original goal was to try and help pick the economy back up. With the economy being in distraught, â€Å"the AICPA created a special committee to work with New York stock exchange toward the goal of establishing standards for accounting procedures† (Bragg 2). This committee did not get very far in achieving its goals because of limited resources and lack of research efforts. The APB (Accounting Principles Board) was then used in order to have better research and to report its findings to the division of the AICPA concerning accounting principles. However, the APB was not as successful as they hoped for and this made forth for the Financial Accounting Standards Board (FASB) to try and solve these problems of poorly written accounting procedures. The FASB was formed in 1972 and â€Å"is recognized as authoritative through Financial Reporting Release 1 of the SEC and through Rule 203 of the AICPA code of professional conduct† (Bragg 3). The FASB issues many types of pronouncements to help ensure that companies using U. S. GAAP are doing so by the book and â€Å"the FASB staff is empowered to issue implementation guides† to help companies report their financial statements to be comparable (Bragg 3). Another important creator of U. S. GAAP that we want to briefly explain is the Emerging Issues Task Force (EITF) that was formed by the FASB in 1984 in order to help assist current and future issues to be raised. We now want to shift our topic away from the creators of U. S. GAAP and discuss how the 5-level hierarchy got condensed into two categories and briefly explain the hierarchy of GAAP after codification. An important date in history is July 1, 2009, when the FASB Accounting Standards became the official source of authoritative, nongovernmental U. S. generally accepted accounting principles (Bragg 7). This codification or condensation in our opinion made the 5-level hierarchy split into two categories that reorganizes the large number of U. S. GAAP pronouncements into roughly 90 accounting topics and each has some sub-topics. The way the codification is arranged is simply by topic, subtopics, sections, and subsections to make it easier for accountants to follow the rules and it also makes it easy for accountants to look up. The four main areas of the codification for topics are as follows: presentation, financial statement accounts, broad transactions, and industries. An example we found as to how to read the codification is through â€Å"a hybrid classification developed by the FASB that follows the structure of XXX-YY-ZZ-PP, where XXX=topic, YY=subtopic, ZZ=section, and PP=paragraph† (Bragg 8). As you can see this makes it very easy for anyone to find the topic they are looking for because everything is broken down by code. We also must account for what happens when there are updates to the codification and the way the FASB handles this is through organizing the new standards using the same section heading as those used in the codification. Whenever there is a new standard they are â€Å"deemed to be non-authoritative in their own right; [and] instead, the new standards serve only to update the codification and provide the historical basis for conclusions of a new standard† (Bragg 9). Now that we have discussed some background information of U. S. GAAP, we are now ready to examine these standards with respect to property, plant, and equipment. III. Recognition and Measurement The International Accounting Standards, or IAS, and Generally Accepted Accounting Principles, or GAAP are both essential tools in helping accountants provide accurate financial information and reports to shareholders, external users and internal users. There are differences and similarities as well as advantages and disadvantages between the two sets of recognition and measurement rules when it comes to the requirements under the topic of Property, Plant, and Equipment. Even though under IFRS, the International Financial Reporting Standards, it is globally accepted amongst most countries, GAAP provides easier comparability, a more straight forward cost system and may be less costly in the long run. Before comparing the similarities and differences between the recognition and measurement rules of property, plant and equipment in IFRS and GAAP, it must first be clarified whether accountants within the United States are even allowed to apply IFRS guidelines in reporting. According to one of the well-renowned and respected accounting firms, McGladrey it has been a constant and ongoing debate within the Securities Exchange Commission or SEC for the final decision on determining which set of reporting standards to adopt. The recognition and measurement rules for property, plant and equipment is located in the International Accounting Standard (IAS) 16 under IFRS and in the Accounting Standards Codification (ASC) 360 of FASB. First, to determine what is recognized as Property, Plant and Equipment under IAS 16: it must be a tangible item, held for use in the production or supply of goods and services. Then, recognition under IFRS requires the entity to apply â€Å"the general asset recognition principle to all property, plant and equipment costs at the time they are incurred, including initial costs and subsequent expenditures† (IN6) meaning that they are all measured at cost at initial recognition, and after that the entity can choose either to apply the cost or revaluation model. Under GAAP, however, property, plant and equipment are still measured under the cost model: the carrying amount is equal to the initial cost minus accumulated depreciation minus accumulated impairment losses. Also, it is noted that during the construction period in preparing the asset to become ready for its final stage of intended use, certain interest costs are capitalized. Since the revaluation method is not allowed under U. S. GAAP, it can be argued that IFRS would be a more accurate model of reporting the costs of property, plant and equipment. Under valuation, IFRS uses the cost model, like in GAAP mentioned above or it can use the revaluation model in which it recognizes the carrying value of property, plant, and equipment assets at fair value at the date of revaluation minus accumulated depreciation since revaluation date minus accumulated impairment losses since revaluation date. According to IAS 16 if the carrying value is less than fair value at revaluation date, then the carrying value is increased to fair value and recognized in comprehensive income. On the other hand, if the carrying value is greater than fair value at revaluation date, then the carrying value is decreased to fair value, decreasing revaluation surplus which is then recognized in profit or loss. Measurement at recognition under IFRS standards also include a lot of the obligations in anticipating the disposal element of an asset, such as requiring entities to both include the costs of removal, restoration and dismantlement of an aspect of property, plant and equipment as well as measuring a property, plant and equipment asset at fair value if there is commercial substance in an exchange involving a non-monetary asset. For the issue of recognition and measurement of depreciation in an asset of property, plant or equipment IFRS and GAAP both allow the same depreciation methods including: straight line, accelerated, and units-of-production. They both allocate the cost of the asset over its useful life, and have the option of component depreciation; however, it is not often used in US GAAP, while component depreciation is required under IFRS if the useful lives of the component are different. GAAP requires the recognition of an impairment loss under certain events that change the book value of an asset, like a significant decrease in market price, a significant change in its physical condition or how it is being used to name a few. The measurement of depreciation is a two-step process involving two tests. First, applying the recoverability test, which is required only when the undiscounted sum of future cash flows is less than the book value and thus, the entity will record depreciation at cost basis, for example: debiting depreciation expense and crediting accumulated depreciation on the income statement. Second, is measuring an impairment loss of the revaluation, which is the fair value minus the book value. Then, to adjust the property, plant and equipment assets to fair value and record revaluation surplus, the entity will debit accumulated depreciation for its cost, and credit the asset and its revaluation surplus for the difference between fair value and book value. In analyzing the differences and similarities between the recognition and measurement guidelines that GAAP and IFRS provide, it can be seen that a convergence between the two reporting standards may be the best solution to a more uniform and easy to comprehend universal accounting principles. The cost method is used in GAAP for both the initial costs and thereafter, while both the cost method and revaluation method is used in IFRS allowing the cost basis to be raised to fair market value, this then allows for appreciation without creating a capital gain. Regarding the recognition and measurement of depreciation and impairment losses, there are also both similarities and differences between IFRS and GAAP and the conceptual framework. It has consistently been an ongoing issue in the convergence of the guidelines of recognition to using the fair value measurement and revaluation option for property, plant and equipment over the cost model of US GAAP, but only time can tell what is decided for the future of accounting reporting. IV- Presentation and Disclosure Rules There are presentation and disclosure rules that both IFRS and GAAP set forth in order to provide adherence and cooperation amongst many for the sake of a better understanding and communication of the financial statements for different entities. Presentation rules amongst IFRS and US GAAP are very similar but there are some differences. For presentation of financial statements under IAS 1, there are many requirements and guidelines set in order to provide a structure for financial statements that everyone could understand. There is an exact objective for providing presentation rules for financial statements and that is to be able to compare information with previous periods or with other financial information from other entities. â€Å"The objectives of IAS 1 are to ensure comparability of presentation of that information with the entity’s financial statements of previous periods and with the financial statements of other entities (Wiley IFRS). Usually, the presentations of financial statements include the Balance sheet, income statement, a cash flow statement, and a statement of changes in equity. Now with IAS 1 revised, the balance sheet is called the statement of financial position and there is a statement of comprehensive income included. With presentation rules under US GAAP, the presentation of comparative financial statements’ objective is to clearly bring out the nature of certain events and changes in an entity. According to U. S GAAP, financial statements for a period should also show the financial position at the end of the period, earnings and net income for the period, cash flows during the period, and investments by and distributions to owners during the period. Comprehensive income for the period is included in one statement, or two separate but consecutive statements, only if the reporting entity is required to report comprehensive income. The statement of financial position, the income statement, and the statement of changes in equity should be presented for one or more previous years and also for the present years. Just by looking at the presentation of the financial statements, it is recognized that there are many similarities between IFRS and US GAAP. Therefore it is not much of surprise to see there is an abundance of similarities under both IFRS and US GAAP with the subject of property, plant, and equipment disclosures but there are few differences that should be acknowledged. Under IFRS, IAS 16 provides disclosure requirements and a specific way of presentation for property, plant and equipment. The information that needs to be disclosed is the gross carrying amount, the accumulated depreciation, and the detailed reconciliation of the carrying amount at the beginning and end of the period. Other information includes the measurement bases used for determining the gross carrying amount and the depreciation methods and rates or useful lives. Restrictions and contractual commitments related to property, plant, and equipment and compensation for assets impaired, given up or lost must be disclosed as well (Friedrich, 2009). For example, with each class of long-lived asset the amount of impairment losses recognized in profit or loss for each period being reported upon must be stated under the comprehensive income statement. Or if any impairment losses were recognized in other comprehensive income and in revaluation surplus in shareholders’ equity it should be disclosed as well. If the items of property, plant, and equipment are stated at revalued amounts then there are certain requirements that the entity must disclose such as: * the effective date of the revaluation * whether an independent valuer was involved * the methods and significant assumptions applied in estimating the items’ fair values * the extent to which the items’ fair values were determined directly by reference to observable prices in an active market or recent market transactions on arm’s-length terms or were estimated using other valuation techniques * for each revalued class of property, lant, and equipment, the carrying amount that would have been recognized had the assets been carried under the cost model * the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders (Friedrich, 2009) Although US GAAP does not have a comprehensive standard that reports long-lived asset, its definition of prope rty, plant and equipment is very similar to IAS 16. For example, with impairments of long-lived assets to be held and used, a description of the events and circumstances of the impairment should be stated. The amount of the impairment loss should as well be stated, along with it recorded in the income statement. Another aspect that should be considered is the methods used to determine the fair value. This information must be disclosed as well. Items of property, plant and equipment cannot be revaluated because it is not permitted under U. S GAAP. Another important difference that can be discussed deals with investment property. Under U. S GAAP, investment property is considered and treated to be held for use or held for sale. This is not the case with IFRS. In fact, IFRS discusses investment property under IAS 40 instead of IAS 16 that was previously discussed. Determining the similarities and differences amongst IFRS and U. S GAAP provides a better and clearer distinguishing of presentation and disclosure rules with the subject of property, plant, and equipment. We found that there were many similarities in the presentation and disclosures of property, plant, and equipment but one difference that really stood out. Although IFRS and U. S GAAP both record their property, plant, and equipment cost as historical, IFRS allows revaluation of assets. Up to this point, we have assumed that companies use the historical cost principle to value long-lived tangible assets or fixed assets after acquisition. However, under IFRS companies have a choice: they may value these assets at cost or at fair value. * In testing for impairments of plant assets, GAAP uses a two-step model to test for impairments. As long as future undiscounted cash flows exceed the carrying amount of the asset, no impairment is recorded. The IFRS impairment test is stricter. However, unlike GAAP, reversals of impairment losses are permitted. The accounting for impairments is different under GAAP and IFRS. A fixed tangible asset is impaired when a company is not able to recover the asset’s carrying amount either through using it or by selling it. To determine whether an asset is impaired, on an annual basis, companies review the asset for indicators of impairments—that is, a decline in the asset’s cash-generating ability through use or sale. This review should consider internal sources (e. g. , adverse changes in performance) and external sources (e. g. , adverse changes in the business or regulatory environment) of information. If impairment indicators are present, then an impairment test must be conducted. This test compares the asset’s recoverable amount with its carrying amount. If the carrying amount is higher than the recoverable amount, the difference is an impairment loss. If the recoverable amount is greater than the carrying amount, no impairment is recorded. Recoverable amount is defined as the higher of fair value less costs to sell or value-in-use. Fair value less costs to sell means what the asset could be sold for after deducting costs of disposal. Value-in-use is the present value of cash flows expected from the future use and eventual sale of the asset at the end of its useful life. Future Developments: As a result of these divergences between U. S GAAP and IFRS with respect to accounting for property, plant and equipment; the two boards have in plan to examine the measurement bases used in accounting for fixed assets with respect to revaluations specifically. As part the conceptual framework project, fair value measurement might be recommended in the converged conceptual framework for property, plant and equipment. However, it will be a very difficult change to adopt due to conservatism proponents who still prefer the historical cost model. Works Cited: Ankarath, Nandakumar, et al. Understanding IFRS Fundamentals: International Financial Reporting Standards. Hoboken, New Jersey. John Wiley amp; Sons Inc. , 2010. Print. Bragg, Steven M. Wiley GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles. Hoboken, New Jersey. John Wiley amp; Sons Inc. , 2010. Print. FASB: Property, Plant and Equipment. FASB: Financial Accounting Standards Board. N. p. , n. d. Web. 26 Nov. 2012. lt;http://www. fasb. org/jsp/FASB/Page/SectionPagegt;. Kieso, Daniel E. , Jerry J. Weygandt, and Terry D. Warfield. Wiley: Intermediate Accounting, 14th Edition. Wiley: Intermediate Accounting, 14th Edition. N. p. , n. d. Web. 26 Nov. 2012. lt;http://www. wiley. com/WileyCDA/WileyTitle/productCd-EHEP001739. htmlgt;. Summary of IAS 16 Property, Plant and Equipment. IFRS. N. p. , n. d. Web. 26 Nov. 2012. lt;http://www. ifrs. com/blog/post/summary-of-ias-16-property-plant-and-equipmentgt;. Http://mcgladrey. com/pdf/us-gaap-vs-ifrs-property-plant-equiment. pdf. U. S GAAP vs IFRS: Property, Plant and Equipment. McGladrey, n. d. Web. 26 Nov. 2012.

Language Functions in English

Language Functions in English A language function explains why someone says something. For example, if you are teaching a class youll have to give instructions. Giving Instructions is the language function. Language functions then require certain  grammar. To use our example, giving instructions requires the use of the imperative. Open your books.Insert the DVD into the drive.Purchase your ticket online. There is a wide range of language functions. Here are examples of guessing, expressing wishes and persuading- all language functions.   Guessing He might be busy today.She must be at work if shes not at home.Maybe shes got a new boyfriend! Expressing Wishes I wish I had five million dollars!If I could choose, Id buy the blue car.  Id like to have a steak, please.   Persuading I think youll find our product is the best you can buy.Come on, lets go have some fun! What can it hurt?If you give me a moment, I can explain why we should do this deal. Thinking about which language function youd like to use helps you learn phrases used to accomplish these tasks. For example, if you want to make a suggestion youll use these phrases: How about ...Lets ...Why dont we ...Id suggest we ... Using Language Function in Your Learning Its important to learn correct grammar such as the tenses, and when to use relative clauses. However, if you think about it, its probably just as important to know why you want to say something. What is the purpose? What is the language function? Teaching Language Functions Teaching language functions can lead to confusion at times as its common to use a wide range of grammatical structures for each function. For example, when expressing wishes students might use the present simple (I want ...), conditional sentences (If I had the money, I could ...), the verb wish for past and present wishes (I wish I had a new car / I wish she had come to the party), and so on. When teaching, its best to mix language functions with grammar. Provide functional language as students are ready to learn. In the example above, using I wish I could go to the party will likely confuse lower level students. On the other hand, Id like to go to the party or I want to go to the party is appropriate for lower level classes.   Generally speaking, the more advanced a student becomes the more they will be able to explore language and improve increasingly subtle functional demands. Heres a short overview of some of the most important language functions by level. Students should be able to accomplish each task by the end of the course. Naturally, students should also master language functions of lower levels: Beginning Level Expressing likesDescribing people, places, and thingsAsking yes / no and information questionsComparing people, places, and thingsOrdering food in a restaurantExpressing abilities Intermediate Level Making predictionsComparing and contrasting people, places, and thingsDescribing spatial and time relationsRelating past eventsExpressing opinionsShowing preferences  Making suggestionsAsking for and giving adviceDisagreeing  Asking for a favor Advanced Level Persuading someoneGeneralizing about topicsInterpreting dataHypothesizing and speculatingSummarizing  Sequencing a presentation or speech Grammar-Based Learning or Function-Based Learning? Some courses try to focus on only functional based English. However, I find these courses fall short as the focus is often on NOT speaking about grammar. Unfortunately, students need explanations. Focusing only on function can turn into an exercise of just memorizing specific phrases for specific situations. Mixing the two gradually as students improve their understanding of the underlying grammar will help students put appropriate phrases into use to obtain their functional goals.

Strategy Research Paper Example | Topics and Well Written Essays - 250 words

Strategy - Research Paper Example Without BLS, the company that knows what business to focus on will not be able to maximize productivity and profits. Without the FLS, different divisions will not function effectively in line with business strategies. Any global or national environment with similar competitive sporting goods should be studied in connection with expansion plan to discover who will be the competitors, how they compete in terms of pricing, quality, and availability, because competitors might have their respective advantages which will be a threat to the entry of sporting goods. Opportunities will be available if a competitive advantage or evident differentiation can be established. Existing missions and goals should be the premise of developing strategies. Cost leadership involves all the strategies and activities that allow for the company to arrive at desired â€Å"features that are acceptable to the consumers at the lowest cost relative to that of competitors†, according to Hitt, Michael A.; Ireland, Duane R.; and Hoskisson, Robert E. (2010, p.108) . It is crucial to have this because people will compare the products, and will want to get the best value for their money’s worth. If features are the same for different options, the price will make the difference. 2You are a CEO of a regional sporting goods company and are contemplating expanding into the global market; however, you are unsure of what your strategy for globalization should be. You need to meet with your management team to develop a strategy. Explain how the following Factors apply into your strategy decision: External Environment (National, Global); Opportunities and Threats; Mission and Goals; and Leadership and Culture? Explain why the â€Å"Cost Leadership â€Å"strategy would apply

Finance Course Work Essay Example | Topics and Well Written Essays - 1000 words - 1

Finance Course Work - Essay Example A company needs capital to run the normal proceedings of a business and in order to gain such capital; organisations tend to approach financial markets. Such financial markets not only help in generating the finance to run an organisation but it also helps in many other ways. A financial market is a place whereby sellers and buyers meet each other in order to trade financial securities and commodities. The transactions within these markets are usually carried out in such a way that they reflect the supply and demand (Kapoor et al, 2012). Companies which usually trade within the markets tend to keep a record of their business and such record is usually kept within financial statements which are prepared by the financial managers. There are various financial statements but the most important one include: the statement of comprehensive income and expenditure (SOCIE), the statement of financial position (SFP), the statement of changes in equity and the cash flow statement (Kapoor et al, 2012). SOCIE gives an insight to the profit/loss which an entity may have obtained as a result of their operations within a given period of time. The SFP gives the year end assets position of an entity while the Cash flow statement provides a summary of the cash that has rotated in order to carry out the business operations (Madura, 2011). Companies tend to plan their operations in advance and also keep a record of that in order to keep a budgeted record, any deviation within the budgeted and the actual result is scrutinised if it is huge and the aberration is properly addressed to avoid the discrepancy in the future (Kapoor et al, 2012). The concept of time value of money is simple: the value of money in recent or in current terms is going to be higher than in future terms. This can be further explained that money if earned now would have more value than if the same amount

Management of Security Essay Example for Free

Management of Security Essay Sever security is instrumental in enhancing authentication, authorization, and control of access to the network from a localized point. Therefore, implementation and management of security on windows server 2003 administration is important first because it enables easy and coherent configuring and maintenance of security setting and software installation on computer network systems. The quest for implementing security on windows server 2003 administration is failure by Microsoft to provide a single mechanism for security related settings configuration (Bragg, Hunt, 2005). The security components are attached to the server externally, a factor which makes remote monitoring and control of connections to the network by the server impossible without them. In addition, management of security in windows server 2003 is important in protecting the privacy and confidence of network users. Internet access has been on the rise in the community, an element that threatens confidentiality of computer information. Such are due to hacking and infecting of personal computers by malicious computer programs. On the other hand, security management in windows server 2003 administration serves the purpose of mitigating unauthorized access into the network. Moreover, this can also function to identify and prevent malicious computer programs from compromises services of the network users. Another important aspect of implementing and managing security in windows server 2003 is that it promotes monitoring and control of the network even when the server is offline. Employing security settings like Baseboard Management Controller hardware for example enables independent communication with remote computer. In return, this effectively enhances the process of remotely identifying errors and initiating response by the network administrator (McCann, Eckert, Schitka, 2005). Therefore, security implementation and management in windows server 2003 administration serves to reliability and efficiency service provision. References Bragg, R. , Hunt, C. (2005). Windows Server 2003 Network Administration. Sebastopol, CA: O’Reilly. McCann, B. , Eckert, J. , Schitka, J. (2005). Managing a Microsoft Windows server 2003 Network, Enhanced. Mason, OH: Cengage Learning.

Speech: Universal Health Care :: Papers Argumentative Medicine Essays

Speech: Universal Health Care Topic: Universal Health Care General Purpose: To persuade. Specific Purpose: To Persuade my audience that the United States needs to adopt universal health care. Central Idea: Americans current health care system is faulty and needs to be changed to Universal Health Care for all citizens. INTRODUCTION I. Have you ever went without health insurance between jobs, or while working part time or because you just couldn?t afford it? No having health insurance is a big risk in a time where medical costs are sky high, Prescription drug prices are outrageous and when your paying your family doctor $50 for a office visit. Fifty dollars represents a full 8 hours of work for many Americans. A. Health care reform is needed in America. Service for pay medical treatment leaves uninsured citizens going without health care, or seriously in debt. B. Today I want to tell you why adopting universal health care is the answer to the question of health care reform. II. I have had many negative encounters with the health care system. A. At one time because of being a part time student and employee, I could not get insurance though my parents, my work, or my school. I was not eligible for Medicaid, and found the cost of private insurance was completely out of my budget. 1. This was a bad mistake. I was born with neutropenia, a blood disease that affects the immune system I get sick very easily, and my body has a hard time fighting off any infections and trying to stay healthy without insurance soon became impossible B. Suddenly I found myself in serious debt from missing work, doctor?s office visits, and paying outrageous prescription costs. I am still paying off medical bills for lab work, and other tests and emergency room visits. III. Today I want to discuss the reasons why our current health care system is ineffective, the benefits of changing to universal health care, and we will also look at Hawaii?

Lord of the Flies: Symbols And Conflicts Essay

In Lord of the Flies, written by William Golding, deals a lot with characterization. Each character symbolizes certain personality traits. Ralph, Jack and Simon and their symbolic importance are characters with the most symbolism for their characters. Ralph, the impression of being a tall boy with fair hair, was chosen as the chief by the other boys, which shows the natural civilized instinct within humans. He possesses the leadership qualities of man, but does not have the initiative that is needed when being a leader. For example, when Jack says â€Å"You shut up,† Ralph does nothing to stop Jack from insulting Piggy or from hitting him. Ralph does not have the initiative to protect his friend or punish Jack for his misbehaviour. Ralph was deeply troubled by the murder of Simon, which symbolized the humanity left in them. When Jack and his hunters were supposed to be watching the fire, they instead went off to hunt. They did successfully kill a pig, however this sparked conflict between Jack and Ralph, as there was a ship and Jack may have destroyed their rescue. This kill not only symbolized the start of their savagery, but it also caused the first conflict. The next hunt was not just the kill of a pig, but a mother pig. This is much worse, as when you kill the mother pig you also kill the piglets. Those piglets have no one to rely on and will die shortly. Unfortunately the savagery did not stop there. Although it could be argued that it was an accident, Simon was murdered by the hunters. The real symbolism of savagery in this situation is the complete lack of remorse felt by Jack and his group. Simon is one of the younger boys and he stands out from the rest. Simon seems calmer than the other boys and doesn’t jump to conclusions. He represents the â€Å"Christ figure† in Lord of the Flies. Simon represents the recognition of good and evil. Simon is the one who finds out that the beast does not exist, and is the one who finds out that evil lives among all the boys. Once Simon died, all evidence of good left with him. The only thing left on the island is the boys’ evil instincts. It is quite amazing how Golding added many different symbols to describe the story that may not be noticed. Golding achieves his goal of expressing the story in an in-depth manner with the use of symbols.

Dark Age of Nursing - 998 Words

Different Era in the History of Nursing From Dark Ages to Renaissance (THE MIDDLE AGES) During the late middle Ages (1000-1500) -the crowding and poor sanitation in the monasteries nurses went into the community. During this era hospitals were built and the number of medical schools increases. Between 1500 and 1860 (A.D.) -the Renaissance all affected nursing. As nursing was not valued as an intellectual endeavor it lost much of its economic support and social status. The nursing conditions were at their worst and have been called the dark period of nursing. New hospitals had been built but quickly became places of horror as unsanitary conditions caused them to be a source of epidemics and disease. In 1545 -the†¦show more content†¦When Nightingales sanitary reform was implemented, the mortality rate declined. ARMY and Navy Nurse Corps (In 1901 and 1908) The establishment of the Army and Navy Nurse Corps opened the door for women in the military but ever so slightly. Army and Navy Nurse Corps women served valiantly throughout the war, many received decorations for their service. At least three Army nurses were awarded the Distinguished Service Cross, the nations second highest military honor. Nurses were wounded, and several died overseas and are buried in military cemeteries far from home. Helen Fairchild-the Army nurse (from 1917) Fairchild was one of 64 nurses from Pennsylvania Hospital who had volunteered to join the American Expeditionary Force after the United States entered World War I on April 6, 1917. Nurse Fairchild died on Jan. 8, 1918, while on duty with British Base Hospital Alexandra of Denmark - Queen Queen Alexandra, the queen consort of Edward VII of Great Britain was known for founding Queen Alexandras Royal Army Nursing Corps. Margaret Sanger (1879-1966) Margaret Sanger was birth control pioneer and founder of Planned Parenthood Civil War Nursing Women played a major role in nursing and sanitation efforts during the Civil War, paving the way for their entry into the nursing profession in greater numbers after the war, as well as paving the way for furtherShow MoreRelatedNursing Philosophy Paper1105 Words   |  5 Pageswill explore the elements of nursing theory and how I believe they are all tied together. I believe that a man’s health will be directly affected by his environment and his nursing care. The four elements of Nursing Theory are man, environment, health and nursing; the most important of these is man. I believe that man is a complex being, and like the fingerprint, no two are alike. 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