10 Metals and Minerals for Metaphors

10 Metals and Minerals for Metaphors 10 Metals and Minerals for Metaphors 10 Metals and Minerals for Metaphors By Mark Nichol Metals and minerals at times motivate relationship with human attributes or with conditions, as on account of the models beneath: 1. Resolute Not many individuals understand that this word, which in descriptive structure implies â€Å"insistent† or â€Å"unyielding,† has a shiny birthplace: It originates from a Greek thing by method of Latin and initially alluded to a precious stone or any hard metal. In English, it additionally is a thing alluding to similar materials or any comparatively firm substances (indeed, utterly unyielding is a variation descriptor). 2. Bold From a relationship with the obnoxiousness of metal instruments, this descriptor has come to allude not simply to a nature of sound (just as a portrayal for the metal compound) yet additionally to intense, loud, or rowdy conduct. 3. Bronze The examination of profoundly tanned skin with the shade of the metallic compound has brought about the utilization of bronze to allude to an individual with brown complexion, either because of hereditary qualities or to broad tanning, as in the reference to a genuinely forcing man with this tint as â€Å"a tanned god.† 4. Hard This term meaning â€Å"stern, unyielding† originates from the hard assortment of quartz known as stone, which sparkles when struck by steel and has along these lines been utilized for centuries to light fires (however the â€Å"flint† in cigarette lighters is really an iron compound). The word skinflint, an equivalent for grumpy person, inspires the picture of somebody endeavoring to strip a layer off of a hunk of stone (a worthless motion as a result of its hardness). 5. Brilliant The worth put on the component gold has prompted the utilization of the modifier brilliant for different allegorical references. Among these, a brilliant melodic tone is a smooth, full one; a person or thing that is or is relied upon to be incredible, well known, or in any case astounding is set apart, for example, as a brilliant kid; an age or time may be depicted as brilliant; and a positive event is frequently alluded to as a brilliant chance. 6. Iron The word for this principal metallic component has been appropriated as a descriptive word signifying quality (â€Å"iron will†), power (â€Å"iron constitution†), constancy (â€Å"iron determination†), and solidness (â€Å"iron grip†). The seldom utilized thing type of these metaphorical faculties is ironness. 7. Heavy Lead, due to its thickness and its dull shading, is related with exacting (â€Å"leaden trudge†) and allegorical (â€Å"leaden skies†) largeness, just as with debilitated or unsubtle attributes. 8. Hardened This term actually means changing into bone and allegorically alludes to getting set in one’s manners. (Albeit bone isn't carefully a mineral, it is to a great extent made out of different minerals, thus its incorporation on the rundown.) 9. Silver The descriptor type of the thing silver alludes to delicate or dulcet sounds (as of rings), or to expressive influence (â€Å"silver tongued†). Polished silver hair is frequently alluded to as silver, and that depiction prompts implications of develop tastefulness (â€Å"silver-haired dignity†). 10. Steely This descriptive word alluding to quality and hardness is most popular as a feature of the clichã ©s â€Å"steely determination† and â€Å"steely resolve.† Need to improve your English in a short time a day? Get a membership and begin accepting our composing tips and activities day by day! Continue learning! Peruse the Expressions class, check our mainstream posts, or pick a related post below:Bare or Bear With Me?Acronym versus InitialismAdverbs and Hyphens

Life of samuel d jackson Free Essays

This task comprises of a composed outline of an academic life story or life stories of a remarkable figure in American history, and an oral introduction of the work. In your rundown, it would be ideal if you be sure to clarify the most significant perceptions made by the author(s) concerning the commitments of the memorable figure to American history and the perfect of American exceptionalism. The accommodation isn't to surpass five sort composed pages of twofold dispersed, 12-point Times Roman text style. We will compose a custom paper test on Life of samuel d jackson or on the other hand any comparable theme just for you Request Now All pages must be numbered and your name remembered for the work. The composed bit of the ssignment is expected on Monday, 18 November 2013. Dates for oral introductions will be alloted sometime in the not too distant future. Every single composed accommodation must be made electronically and in printed copy. Your determination of biographic subject must be made by Monday 14 October 2013. The accompanying memorable fgures are introduced for your thought: Thomas Alva Edison Andrew Jackson Calvin Coolidge Will Rogers Susan B. Anthony Clare Booth Luce Martin Luther King, Jr. Albert Einstein Harriet Tubman Dwight David Eisenhower George C. Marshall Henry A. Kissinger Ronald Wilson Reagan Step by step instructions to refer to Life of samuel d jackson, Essays

How to not love CPW but love MIT

How to not love CPW but love MIT Two years ago (wow time flies), I went to CPW, and I came away feeling disenchanted by a place that had been previously shrouded in a mystical fog of technological magic and innovation. I still decided to come, swayed by other factors important to me, including distance from home, upperclassmen I knew from high school, and of course the academic excellence and intensity. I wanted to address some of the fears and concerns I struggled with after CPW, having now lived through 3 CPW’s. Hopefully, those who are wondering about this haven’t committed yet â€"â€" apologies for procrastinating on this. Feeling #1: Everyone seemed so comfortable with themselves and confident. Both other prefrosh and students seemed like they were the best at something and everything, while in high school, I felt that I had attempted to be (for lack of a better cliche) jack of all trades and therefore, master of none. I was more of a humanities/social sciences person in high school (thought that I would go on to study some combination of course 9 Brain and Cognitive Sciences or 15 Management or 14 Economics or something ??), so everyone’s strong STEM background intimidated me. I didn’t even know what school I wanted to go to, let alone what I wanted to do in life. After taking GIR’s and classes in my major, I feel less inadequate. Most people here feel some level of imposter syndrome, and I think thats what makes many so humble and open to helping others. I think part of the time spent at MIT is about finding things you love to do (academically or not) and using the opportunities here to grow and develop those passions. You don’t have to keep doing what you were good at in high school, and you definitely don’t need to know what you want to do in the future yet (although props to you if you do, you’ve got it more together than me). Worry #2: I became less sure I would fit in with the culture and people. I didn’t meet anyone that I immediately meshed great with. Also, some people seemed cliquey even in the first moments of meeting them because they travelled in packs of people that they had met over summer math camps or their hometowns or whatever other cool thing they did together. Even students seemed divided by their living group or club. It’s important to keep in mind that while some anxious prefrosh have a “need to find a best friend/roommate/friend group now or bust” mentality, I don’t think that’s the case at all. Yes, I have great friends that I met at CPW or near the beginning of freshman year, but I also have many close friends that I met later in my MIT journey. And many of the people I met during CPW I have not seen or talked to since, which is sad but also ok. Given only limited time, deep, meaningful friendships with everyone you meet are impossible. Also, students really try to represent and hang out with clubs, teams, and other organizations/groups during this time, but outside of this weekend, it’s not really the case. Sure, clubs and groups facilitate close friendships but they aren’t the only people that students spend time with. Students just really wanted you to join their ____ club. Issue #3: With over 500 events in a single weekend, the possibilities were endless, and I remember feeling a combination of overwhelmed and FOMO. There was an instinct to do all of the cool things because if I have any skill, it’s definitely overloading myself. MIT is trying to show off everything under the dome (and believe me, there is a firehose-crazy amount of stuff under there) in one weekend, and it just barely scratches the surface. By trying to give prefrosh the option of doing almost anything their hearts desire, it results in some serious choice overload. While there is so much you could do, you have four years to discover it. A good way to maybe think about it is CPW is a taste of what’s in store for you at the institute (out of many other tastes that you might get from asking current students about their experiences, this blog, or other sources), but it’s not necessarily the be-all-end-all of whether or not you would like it here. Concern #4: Along those lines, I walked a fine line that weekend between not sleeping and feeling bad about sleeping. It seemed to me everyone stayed up late into the night and morning to do things. If I’ve learned anything about my time here, it is that I regularly need around 8 hours to feel functional and not take micronaps (or macronaps) in lecture. I also often sleep 10-12 hours on the weekend to catch up, and my roommate makes fun of me for never being up before she’s done like half a pset and watched an episode of TV. Maybe I’m the anomaly rather than the norm, but I know that I’m not much fun if I’m sleep deprived. It’s awesome to stay up and have those 4 am bonding moments, but it’s also equally great and ok to crawl into bed at 10 pm with a book if that’s what you need. Vexation #5: At one point on the Friday of my CPW, I attended a small nuclear engineering class, as it was the only class happening at the time. I didn’t have any knowledge and therefore interest in the topic so it felt like listening to a lecture in a different language for 30 whole minutes. I have nothing against the nuclear engineering department, but it’s just not something I would like to major in, so in retrospect, it probably wasn’t the best class to shadow. Some classes are definitely more lively than others, but sometimes the information is just best delivered in lecture style. I don’t think it’s possible to love every single class you take at MIT, but for the most part, I have positive learning experiences from them. Thought #6: Miscellaneously, the people that I hung out with all ended up at Harvard, so they probably weren’t a very positive influence because they were so sold on the school down the road already. Also, that weekend also played host to a rain storm, and the 29 ºF and rain casted the whole weekend in literal gloom. As a result, a lot of cool events kept getting rained out (darn broken CPW weather machine). Being from California, where it was definitely well into spring, I did not realize how much weather affects my mood. I’m not a huge winter person, so I just try to stay cozy during the winter and make sure to get outside during the nice days. There are some upsides too, like well-placed snow days, making snowmen, and living in a place that shovels snow for you. I’ve learned to love the ups and downs of this journey, just as you do in marriage, for better or worse and in sickness and health (allow me a cheesy simile, I just got my brass rat, and I’m officially “married” to MIT now). Sometimes there are depressing lows, and it takes everything in me to keep going, and sometimes that’s still not enough, but there are also some really incredible highs, like the friends that you meet on accident through an FPOP or a random rooming assignment that are so genuine and industrious, and you know they are just going to kill it in life no matter what they do. It’s moments psetting until 2 am, cooking dinner and chilling out, and ballroom dancing down the infinite that make this place so awesome, not necessarily what happened at CPW. Plus throw in some really awesome classes, professors, labs, and international opportunities, and you have everything that convinced me to put a ring on it. Post Tagged #GIRs

The Effect Of Changing The Polarity Of Mobile Phase On...

PART A - HPLC METHOD DEVELOPMENT AND QUANTITATIVE ANALYSIS Aim-To investigates the effect of changing the polarity of mobile phase on Retention time (RT) and Column capacity (k’). Results- Chromatogram for 60% methanol Tm- 1.597 Tables- For Retention time of compounds for 60% and 30% methanol. Table 1- Compound tR Xanthine 1.777 3-methylxanthine 2.500 Theobromine 2.612 Theophyline 2.798 Caffeine 3.865 Table1. shows retention time of five different compounds for 60% methanol. Table 2- Compound tR Xanthine 2.518 3-methylxanthine 2.984 Theobromine 3.429 Theophyline 4.659 Caffeine 6.615 Table2. shows retention time of five different compounds for 30% methanol. Tm of caffeine from caffeine standard chromatogram = 1.560 TR of caffeine from caffeine standard chromatogram = 6.669 Calculations- For 60% methanol k’ = ((tR-tM))/tM , here tR changes for each compound but tM remains same. k’ for Xanthine = ((1.777-1.597))/1.597 = 0.133 k’ for 3-methylxanthine = 0.565 k’ for theobromine = 0.635 k’ for theophylline = 0.752 k’ for caffeine = 1.420 For 30% methanol – k’ = ((tR-tM))/tM , here tR changes for each compound but tM remains same. k’ for Xanthine= ((2.518-1.560))/1.560 = 0.614 k’ for 3-mehtylaxanthine= 0.912 k’ for Theobromine= 1.198 k’ for Theophylline= 1.986 k’ for Caffeine= 3.240 For Caffeine standard chromatogram K’ for Caffeine =((6.669-1.560))/1.560 = 3.275 Discussion- The results were found and k’ was calculated for 60% and 30% methanol HPLCShow MoreRelatedChromatography Is Common And Useful Separation Technique Essay2245 Words   |  9 PagesmL above the top sand layer and then transferred the sample onto the column. Added 2 mL of hexanes to the column and allowed the solvent to drain to just slightly above the sand at the top of the packed column. Repeated, adding 2 mL of hexanes at a time, until the sample was loaded onto the column. Replaced waste beaker with pre-weighed flask #1. Began using 2% ether/hexane solution to flush fluorene through column. Used air pressure to speed rate of solvent flow through column. Continued flushingRead MoreThin Layer Chromatography1903 Words   |  8 PagesExperiment 5 Title : Thin Layer Chromatography Objectives: i. To distinguish polar and non-polar solvents. ii. To familiar with the analysis technique by using the thin layer chromatography. iii. To differentiate the retention factor, Rf for different compounds. [pic] Result: |Compound |Distance traveled by the compound | |o-nitroanaline |2.45 Read MoreData Storage Using Nano-Technology and Electronics5235 Words   |  21 Pagesway to create permanent (non-volatile) data storage using electronic applications. Trends in data storage: International Data Corporation estimated that the total amount of digital data was 281 billion gigabytes in 2007, and had for the first time exceeded the amount of storage. Before moving any further in understanding emerging trends in electronic storage, we here briefly describe an EEPROM and then comprehensively cover a few advanced non-volatile data storage devices. Read MoreSexually Transmitted Diseases35655 Words   |  143 Pages 148-150 Onion and cheek cells 150-151 Ecological study 154 Seed structure and germination 155-157 Reproduction in plants 158-165 Sexually transmitted diseases 166-176 Birth Control and contraceptives 177-185 Effects on population growth 186-187 Drug and drug abuse 188-191 Man’s impact on the environment 192-199 Reproduction in man 200-201 References 202 Introduction Many people live their lives without having a clue about certainRead MoreRetailing and Big Bazaar12258 Words   |  50 Pagesthe award of degree of Master of Business Administration submitted to College Name. The results embodied in this thesis have not been submitted to any other University or Institution for the award of any Degree/Diploma Certificate or Published any time before. Place: Date (YOUR NAME) ROLL NO ACKNOWLEDGEMENT I am thankful to NAME (AsstRead MoreRastafarian79520 Words   |  319 PagesSelassie to remove the Italians from his homeland of Ethiopia, which became the ï ¬ rst African nation to effectively oust, by force, a colonial power. These were monumental times, and these men, fully steeped in the apocalyptic visions of the world, saw something important in all of these happenings. I grew up in Jamaica at a time when Rastas were still regarded as useless, lazy, half-insane, ganja-smoking illiterates who were of no value to society. Teachers, students, ofï ¬ ce workers, and anyone of

Controversial Issues in the United States Essay - 873 Words

Throughout history, especially when a new country is formed, there are many controversial issues. These issues come up when not everyone agrees on how the country should be run. In the United States, especially in the early years, there were various issues. These issues split the United States into 2 political parties. In the early 1800’s, these 2 parties were the Democratic Republicans and the Federalists. Democratic Republicans believed in a strong state government. The Federalist believed in a strong central government. Some of the issues they disagreed on were ratification of the Constitution and the purchase of the Louisiana Territory. Before the Constitution came to be, the United States had a set of laws called the Articles of†¦show more content†¦They believed that a strong central government equals a strong nation. John Jay says, in Document 2, that the foreign nations will view America in whatever situation they are in. 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Sarbanesâ€Oxley Act Free Essays

string(97) " at allowing the coherence and comparison of the financial information published by the company\." 01. [pic]Sarbanes–Oxley Act Sen. Paul Sarbanes (D–MD) and Rep. We will write a custom essay sample on Sarbanes–Oxley Act or any similar topic only for you Order Now Michael G. Oxley (R–OH-4), the co-sponsors of the Sarbanes–Oxley Act. The Sarbanes–Oxley Act of 2002 (Pub. L. 107-204, 116  Stat. 745, enacted July  30, 2002), also known as the ‘Public Company Accounting Reform and Investor Protection Act’ (in the Senate) and ‘Corporate and Auditing Accountability and Responsibility Act’ (in the House) and commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law enacted on July 30, 2002, which set new or enhanced standards for all U. S. public company boards, management and public accounting firms. It is named after sponsors U. S. Senator Paul Sarbanes (D-MD) and U. S. Representative Michael G. Oxley (R-OH). The act was approved by the House by a vote of  Ã‚  423 in favor, 3 opposed, and 8 abstaining and by the Senate with a vote of  Ã‚  99 in favor, 1 abstaining. President George W. Bush signed it into law, stating it included â€Å"the most far-reaching reforms of American business practices of Franklin D. Roosevelt. † Outliness Sarbanes–Oxley contains 11 titles that describe specific mandates and requirements for financial reporting. Each title consists of several sections, summarized below. . Public Company Accounting Oversight Board (PCAOB) 2. Auditor Independence 3. Corporate Responsibility 4. Enhanced Financial Disclosures 5. Analyst Conflicts of Interest 6. Commission Resources and Authority 7. Studies and Reports 8. Corporate and Criminal Fraud Accountability 9. White Collar Crime Penalty Enhancement 10. Corporate Tax Returns 11. Corporate Fraud Accou ntability Criticism Congressman Ron Paul and others such as former Arkansas governor Mike Huckabee have contended that SOX was an unnecessary and costly government intrusion into corporate management that places U. S. orporations at a competitive disadvantage with foreign firms, driving businesses out of the United States. In an April 14, 2005 speech before the U. S. House of Representatives, Paul stated, â€Å"These regulations are damaging American capital markets by providing an incentive for small US firms and foreign firms to deregister from US stock exchanges. According to a study by a researcher at the Wharton Business School, the number of American companies deregistering from public stock exchanges nearly tripled during the year after Sarbanes–Oxley became law, while the New York Stock Exchange had only 10 new foreign listings in all of 2004. The reluctance of small businesses and foreign firms to register on American stock exchange is easily understood when one considers the costs Sarbanes–Oxley imposes on businesses. According to a survey by Korn/Ferry International, Sarbanes–Oxley cost Fortune 500 companies an average of $5. 1 million in compliance expenses in 2004, while a study by the law firm of Foley and Lardner found the Act increased costs associated with being a publicly held company by 130 percent. † During the financial crisis of 2007-2010, critics blamed Sarbanes–Oxley for the low number of Initial Public Offerings (IPOs) on American stock exchanges during 2008. In November 2008, Newt Gingrich and co-author David W. Kralik called on Congress to repeal Sarbanes–Oxley. Praise Former Federal Reserve Chairman Alan Greenspan praised the Sarbanes–Oxley Act: â€Å"I am surprised that the Sarbanes–Oxley Act, so rapidly developed and enacted, has functioned as well as it has†¦ the act importantly reinforced the principle that shareholders own our corporations and that corporate managers should be working on behalf of shareholders to allocate business resources to their optimum use. SOX has been praised by a cross-section of financial industry experts, citing improved investor confidence and more accurate, reliable financial statements. The CEO and CFO are now required to unequivocally take ownership for their financial statements under Section 302, which was not the case prior to SOX. Further, auditor conflicts of interest have been addressed, by prohibiting auditors from also having lucrative consulting agreements with the firms they audit under Section 201. SEC Chairman Christopher Cox stated in 2007: â€Å"Sarbanes–Oxley helped restore trust in U. S. markets by increasing accountability, speeding up reporting, and making audits more independent. One fraud uncovered by the Securities and Exchange Commission (SEC) in November 2009 may be directly credited to Sarbanes-Oxley. The fraud which spanned nearly 20 years and involved over $24 million was committed by Value Line (NASDAQ:  VALU) against its mutual fund shareholders. The fraud was first reported to the SEC in 2004 by the Value Line Fund (NASDAQ:  VLIFX) portfolio manager who was asked to sign a Code of Business Ethics as part of SOX. Restitution totaling $34 million will be placed in a fair fund and returned to the affected Value Line mutual fund investors. No criminal charges have been filed. Legal challenges A lawsuit (Free Enterprise Fund v. Public Company Accounting Oversight Board) was filed in 2006 challenging the constitutionality (legality) of the PCAOB. The complaint argues that because the PCAOB has regulatory powers over the accounting industry, its officers should be appointed by the President, rather than the SEC. Further, because the law lacks a â€Å"severability clause,† if part of the law is judged unconstitutional, so is the remainder. If the plaintiff prevails, the U. S. Congress may have to devise a different method of officer appointment. 02. [pic]Generally Accepted Accounting Principles Generally Accepted Accounting Principles (GAAP) is a term used to refer to the standard framework of guidelines for financial accounting used in any given jurisdiction which are generally known as Accounting Standards. GAAP includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements. Principles derive from tradition, such as the concept of matching. In any report of financial statements (audit, compilation, review, etc. ), the preparer/auditor must indicate to the reader whether or not the information contained within the statements complies with GAAP. †¢ Principle of regularity: Regularity can be defined as conformity to enforced rules and laws. †¢ Principle of consistency: This principle states that when a business has once fixed a method for the accounting treatment of an item, it will enter all similar items that follow in exactly the same way. Principle of sincerity: According to this principle, the accounting unit should reflect in good faith the reality of the company’s financial status. †¢ Principle of the permanence of methods: This principle aims at allowing the coherence and comparison of the financial information published by the company. You read "Sarbanes–Oxley Act" in category "Essay examples" †¢ Principle of non-c ompensation: One should show the full details of the financial information and not seek to compensate a debt with an asset, revenue with an expense, etc. see convention of conservatism) †¢ Principle of prudence: This principle aims at showing the reality â€Å"as is†: one should not try to make things look prettier than they are. Typically, revenue should be recorded only when it is certain and a provision should be entered for an expense which is probable. †¢ Principle of continuity: When stating financial information, one should assume that the business will not be interrupted. This principle mitigates the principle of prudence: assets do not have to be accounted at their disposable value, but it is accepted that they are at their historical value (see depreciation and going concern). Principle of periodicity: Each accounting entry should be allocated to a given period, and split accordingly if it covers several periods. If a client pre-pays a subscription (or lea se, etc. ), the given revenue should be split to the entire time-span and not counted for entirely on the date of the transaction. †¢ Principle of Full Disclosure/Materiality: All information and values pertaining to the financial position of a business must be disclosed in the records. Principle of Utmost Good Faith: All the information regarding to the firm should be disclosed to the insurer before the insurance policy is taken. 03. The International Financial Reporting Standards (IFRS) Many countries use or are converging on the International Financial Reporting Standards (IFRS), established and maintained by the International Accounting Standards Board. In some countries, local accounting principles are applied for regular companies but listed or large companies must conforms to IFRS, so statutory reporting is comparable internationally, across jurisdictions. International Financial Reporting Standards (IFRS) are principles-based Standards, Interpretations and the Framework (1989) adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS was issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). On 1 April 2001, the new IASB took over from the IASC the responsibility for setting International Accounting Standards. During its first meeting the new Board adopted existing IAS and SICs. The IASB has continued to develop standards calling the new standards IFRS International Financial Reporting Standards comprise: †¢ International Financial Reporting Standards (IFRS)—standards issued after 2001 †¢ International Accounting Standards (IAS)—standards issued before 2001 †¢ Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC)—issued after 2001 †¢ Standing Interpretations Committee (SIC)—issued before 2001 †¢ Framework for the Preparation and Presentation of Financial Statements (1989) Requirements of IFRS IFRS financial statements consist of (IAS1. 8) †¢ a Statement of Financial Position †¢ a Statement of Comprehensive Income or two separate statements comprising an Income Statement and separately a Statement of Comprehensive Income, which reconciles Profit or Loss on the Income statement to total comprehensive income †¢ a Statement of Changes in Equity (SOCE) †¢ a Cash Flow Statement or Statement of Cash Flows List of IFRS statements with full text link The following IFRS statements are currently issued: †¢ IFRS 1 First time Adoption of International Financial Reporting Standards †¢ IFRS 2 Share-based Payment †¢ IFRS 3 Business Combinations †¢ IFRS 4 Insurance Contracts †¢ IFRS 5 Non-current Assets Held for Sale and Discontinued Operations †¢ IFRS 6 Exploration for and Evaluation of Mineral Resources †¢ IFRS 7 Financial Instruments: Disclosures †¢ IFRS 8 Operating Segments †¢ IFRS 9 Financial Instruments †¢ IAS 1: Presentation of Financial Statements. †¢ IAS 2: Inventories IAS 3: Consolidated Financial Statements Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28 †¢ IAS 4: Depreciation Accounting Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998 †¢ IAS 5: Information to Be Disclosed in Financial Statements Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997 †¢ IAS 6: Accounting Responses to Changing PricesSuperseded by IAS 15, which was withdrawn December 2003 †¢ IAS 7: Cash Flow Statements IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors †¢ IAS 9: Accounting for Research and Development Activities – Superseded by IAS 38 effective 1. 7. 99 †¢ IAS 10: Events After the Balance Sheet Date †¢ IAS 11: Construction Contracts †¢ IAS 12: Income Taxes †¢ IAS 13: Presentation of Current Assets and Current Liabilities – Superseded by IAS 1. †¢ IAS 14: Segment Reporting (superseded by IFRS 8 on 1 January 2008) †¢ IAS 15: Information Reflecting the Effects of Changing Prices – Withdrawn December 2003 †¢ IAS 16: Property, Plant and Equipment IAS 17: Leases †¢ IAS 18: Revenue †¢ IAS 19: Employee Benefits †¢ IAS 20: Accounting for Government Grants and Disclosure of Government Assistance †¢ IAS 21: The Effects of Changes in Foreign Exchang e Rates †¢ IAS 22:Business Combinations – Superseded by IFRS 3 effective 31 March 2004 †¢ IAS 23: Borrowing Costs †¢ IAS 24: Related Party Disclosures †¢ IAS 25: Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001 †¢ IAS 26: Accounting and Reporting by Retirement Benefit Plans †¢ IAS 27: Consolidated Financial Statements IAS 28: Investments in Associates †¢ IAS 29: Financial Reporting in Hyperinflationary Economies †¢ IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7 effective 2007 †¢ IAS 31: Interests in Joint Ventures †¢ IAS 32: Financial Instruments: Presentation (Financial instruments disclosures are in IFRS 7 Financial Instruments: Disclosures, and no longer in IAS 32) †¢ IAS 33: Earnings Per Share †¢ IAS 34: Interim Financial Reporting IAS 35: Discontinuing Operations – Superseded by IFRS 5 effective 20 05 †¢ IAS 36: Impairment of Assets †¢ IAS 37: Provisions, Contingent Liabilities and Contingent Assets †¢ IAS 38: Intangible Assets †¢ IAS 39: Financial Instruments: Recognition and Measurement †¢ IAS 40: Investment Property †¢ IAS 41: Agriculture List of Interpretations with full text link †¢ Preface to International Financial Reporting Interpretations (Updated to January 2006 †¢ IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (Updated to January 2006) †¢ IFRIC 7 Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (Issued February 2006) †¢ IFRIC 8 Scope of IFRS 2 (Issued February 2006)—has been eliminated with Amendments issued to IFRS 2 †¢ IFRIC 9 Reassessment of Embedded Derivatives (Issued April 2006) †¢ IFRIC 10 Interim Financial Reporting and Impairment (Issued November 2006) †¢ IFRIC 11 IFRS 2-Group and Treasury Share Transactions (Issued November 2006)—has been eliminated with Amendments issued to IFRS 2 †¢ IFRIC 12 Service Concession Arrangements (Issued November 2006) †¢ IFRIC 13 Customer Loyalty Programmes (Issued in June 2007) †¢ IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued in July 2007) †¢ IFRIC 15 Agreements for the Construction of Real Estate (issued in July 2008) †¢ IFRIC 16 Hedges of a Net Invest ment in a Foreign Operation (issued in July 2008) †¢ IFRIC 17 Distributions of Non-cash Assets (issued in November 2008) †¢ IFRIC 18 Transfers of Assets from Customers (issued in January 2009) †¢ SIC 7 Introduction of the Euro (Updated to January 2006) †¢ SIC 10 Government Assistance-No Specific Relation to Operating Activities (Updated to January 2006) †¢ SIC 12 Consolidation-Special Purpose Entities (Updated to January 2006) †¢ SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers (Updated to January 2006) †¢ SIC 15 Operating Leases-Incentives (Updated to January 2006) †¢ SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets (Updated to January 2006) †¢ SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders (Updated to January 2006) †¢ SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (Updated to January 2006) †¢ SIC 29 Disclosure-Service Concession Arrangements (Updated to January 2006) †¢ SIC 31 Revenue-Barter Transactions Involving Advertising Services (Updated to January 2006) †¢ SIC 32 Intangible Assets-Web Site Costs (Updated to January 2006) †¢ SIC 33 Consolidation and equity method – Potential voting rights and allocation of ownership interests 04. The International Accounting Standards Board (IASB) The International Accounting Standards Board (IASB) is an independent, privately-funded accounting standard-setter based in London, England. The IASB was founded on April 1, 2001 as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (the new name for International Accounting Standards issued after 2001), and promoting the use and application of these standards. Foundation of the IASB In April 2001, the International Accounting Standards Committee Foundation (IASCF), since renamed as the IFRS Foundation, was formed as a not-for-profit corporation incorporated in the US state of Delaware. The IFRS Foundation is the parent entity of the International Accounting Standards Board (IASB), an independent accounting standard-setter based in London, England. On 1 March 2001, the IASB assumed accounting standard-setting responsibilities from its predecessor body, the International Accounting Standards Committee (IASC). This was the culmination of a restructuring based on the recommendations of the report Recommendations on Shaping IASC for the Future. The IASB structure has the following main features: the IFRS Foundation is an independent organization having two main bodies, the Trustees and the IASB, as well as a IFRS Advisory Council and the IFRS Interpretations Committee (formerly the IFRIC). The IASC Foundation Trustees appoint the IASB members, exercise oversight and raise the funds needed, but the IASB has responsibility for setting International Financial Reporting Standards (international accounting standards). IASB Members The IASB has 15 Board members, each with one vote. They are selected as a group of experts with a mix of experience of standard-setting, preparing and using accounts, and academic work. [2] At their January 2009 meeting the Trustees of the Foundation concluded the first part of the second Constitution Review, announcing the creation of a Monitoring Board and the expansion of the IASB to 16 members and giving more consideration to the geographical composition of the IASB. The IFRS Interpretations OF Committee has 14 members. Its brief is to provide timely guidance on issues that arise in practice. A unanimous vote is not necessary in order for the publication of a Standard, exposure draft, or final â€Å"IFRIC† Interpretation. The Board’s 2008 Due Process manual stated that approval by nine of the members is required. Funding The IFRS Foundation raises funds for the operation of the IASB. [7] Most contributors are banks and other companies which use or have an interest in promoting international standards. In 2008, American companies gave ? 2. 4m, more than those of any other country. However, contributions fell in the wake of the financial crisis of 2007–2010, and a shortfall was reported in 2010. 05. The Basel Committee The Basel Committee on Banking Supervision provides a forum for regular cooperation on banking supervisory matters. Its objective is to enhance understanding of key supervisory issues and improve the quality of banking supervision worldwide. It seeks to do so by exchanging information on national supervisory issues, approaches and techniques, with a view to promoting common understanding. At times, the Committee uses this common understanding to develop guidelines and supervisory standards in areas where they are considered desirable. In this regard, the Committee is best known for its international standards on capital adequacy; the Core Principles for Effective Banking Supervision; and the Concordat on cross-border banking supervision. The Committee’s members come from Argentina, Australia, Belgium, Brazil, Canada, China, France, Germany, Hong Kong SAR, India, Indonesia, Italy, Japan, Korea, Luxembourg, Mexico, the Netherlands, Russia, Saudi Arabia, Singapore, South Africa, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The present Chairman of the Committee is Mr Nout Wellink, President of the Netherlands Bank. The Committee encourages contacts and cooperation among its members and other banking supervisory authorities. It circulates to supervisors throughout the world both published and unpublished papers providing guidance on banking supervisory matters. Contacts have been further strengthened by an International Conference of Banking Supervisors (ICBS) which takes place every two years. The Committee’s Secretariat is located at the Bank for International Settlements in Basel, Switzerland, and is staffed mainly by professional supervisors on temporary secondment from member institutions. In addition to undertaking the secretarial work for the Committee and its many expert sub-committees, it stands ready to give advice to supervisory authorities in all countries. Mr Stefan Walter is the Secretary General of the Basel Committee. Main Expert Sub-Committees The Committee’s work is organised under four main sub-committees: †¢ The Standards Implementation Group †¢ The Policy Development Group †¢ The Accounting Task Force †¢ The Basel Consultative Group Basel II is the second of the Basel Accords, which are recommendations on banking laws and regulations issued by the Basel Committee on Banking Supervision. The purpose of Basel II, which was initially published in June 2004, is to create an international standard that banking regulators can use when creating regulations about how much capital banks need to put aside to guard against the types of financial and operational risks banks face. Advocates of Basel II believe that such an international standard can help protect the international financial system from the types of problems that might arise should a major bank or a series of banks collapse. In theory, Basel II attempted to accomplish this by setting up risk and capital management requirements designed to ensure that a bank holds capital reserves appropriate to the risk the bank exposes itself to through its lending and investment practices. Generally speaking, these rules mean that the greater risk to which the bank is exposed, the greater the amount of capital the bank needs to hold to safeguard its solvency and overall economic stability. Objective The final version aims at: 1. Ensuring that capital allocation is more risk sensitive; 2. Separating operational risk from credit risk, and quantifying both; 3. Attempting to align economic and regulatory capital more closely to reduce the scope for regulatory arbitrage. The Accord in operation Basel II uses a â€Å"three pillars† concept – (1) minimum capital requirements (addressing risk), (2) supervisory review and (3) market discipline. The Basel I accord dealt with only parts of each of these pillars. For example: with respect to the first Basel II pillar, only one risk, credit risk, was dealt with in a simple manner while market risk was an afterthought; operational risk was not dealt with at all. The first pillar The first pillar deals with maintenance of regulatory capital calculated for three major components of risk that a bank faces: credit risk, operational risk, and market risk. Other risks are not considered fully quantifiable at this stage. The credit risk component can be calculated in three different ways of varying degree of sophistication, namely standardized approach, Foundation IRB and Advanced IRB. IRB stands for â€Å"Internal Rating-Based Approach†. For operational risk, there are three different approaches – basic indicator approach or BIA, standardized approach or TSA, and the internal measurement approach (an advanced form of which is the advanced measurement approach or AMA). For market risk the preferred approach is VaR (value at risk). As the Basel 2 recommendations are phased in by the banking industry it will move from standardised requirements to more refined and specific requirements that have been developed for each risk category by each individual bank. The upside for banks that do develop their own bespoke risk measurement systems is that they will be rewarded with potentially lower risk capital requirements. In future there will be closer links between the concepts of economic profit and regulatory capital. Credit Risk can be calculated by using one of three approaches: 1. Standardised Approach 2. Foundation IRB (Internal Ratings Based) Approach 3. Advanced IRB Approach The standardised approach sets out specific risk weights for certain types of credit risk. The standard risk weight categories are used under Basel 1 and are 0% for short term government bonds, 20% for exposures to OECD Banks, 50% for residential mortgages and 100% weighting on unsecured commercial loans. A new 150% rating comes in for borrowers with poor credit ratings. The minimum capital requirement (the percentage of risk weighted assets to be held as capital) remains at 8%. For those Banks that decide to adopt the standardised ratings approach they will be forced to rely on the ratings generated by external agencies. Certain Banks are developing the IRB approach as a result. The second pillar The second pillar deals with the regulatory response to the first pillar, giving regulators much improved ‘tools’ over those available to them under Basel I. It also provides a framework for dealing with all the other risks a bank may face, such as systemic risk, pension risk, concentration risk, strategic risk, reputational risk, liquidity risk and legal risk, which the accord combines under the title of residual risk. It gives banks a power to review their risk management system. The third pillar This pillar aims to promote greater stability in the financial system Market discipline supplements regulation as sharing of information facilitates assessment of the bank by others including investors, analysts, customers, other banks and rating agencies. It leads to good corporate governance. The aim of pillar 3 is to allow market discipline to operate by requiring lenders to publicly provide details of their risk management activities, risk rating processes and risk distributions. It sets out the public disclosures that banks must make that lend greater insight into the adequacy of their capitalization. When marketplace participants have a sufficient nderstanding of a bank’s activities and the controls it has in place to manage its exposures, they are better able to distinguish between banking organizations so that they can reward those that manage their risks prudently and penalize those that do not. 06. The Financial Accounting Standards Board (FASB) The Financial Account ing Standards Board (FASB) is a private, not-for-profit organization whose primary purpose is to develop generally accepted accounting principles (GAAP) within the United States in the public’s interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U. S. It was created in 1973, replacing the Committee on Accounting Procedure (CAP) and the Accounting Principles Board (APB) of the American Institute of Certified Public Accountants (AICPA). Mission statement The FASB’s mission is â€Å"to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. † To achieve this, FASB has five goals: †¢ Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability, and on the qualities of comparability and consistency. †¢ Keep standards current to reflect changes in methods of doing business and in the economy. Consider promptly any significant areas of deficiency in financial reporting that might be improved through standard setting. †¢ Promote international convergence of accounting standards concurrent with improving the quality of financial rep orting. †¢ Improve common understanding of the nature and purposes of information in financial reports. FASB pronouncements In order to establish accounting principles, the FASB issues pronouncements publicly, each addressing general or specific accounting issues. These pronouncements are: †¢ Statements of Financial Accounting Standards †¢ Statements of Financial Accounting Concepts †¢ FASB Interpretations FASB Technical Bulletins †¢ EITF Abstracts FASB 11 Concepts 1. Money measurement 2. Entity 3. Going concern 4. Cost 5. Dual aspect 6. Accounting period 7. Conservation 8. Realization 9. Matching 10. Consistency 11. Materiality 07. Committee on Accounting Procedure (CAP) In 1939, encouraged by the SEC, the American Institute of Certified Public Accountants (AICPA) formed the Committee on Accounting Procedure (CAP). From 1939 to 1959, CAP issued 51 Accounting Research Bulletins that dealt with issues as they arose. CAP had only limited success because it did not develop an overall accounting framework, but rather, acted upon specific problems as they arose. Accounting Principles Board (APB) In 1959, the AICPA replaced CAP with the Accounting Principles Board (APB), which issued 31 opinions and 4 statements until it was dissolved in 1973. GAAP essentially arose from the opinions of the APB. The APB was criticized for its structure and for several of its positions on controversial topics. In 1971 the Wheat Committee (chaired by Francis Wheat) was formed to evaluate the APB and propose changes. Financial Accounting Standards Board (FASB) The Wheat Committee recommended the replacement of the Accounting Principles Board with a new standards-setting structure. This new structure was implemented in 1973 and was made up of three organizations: Financial Accounting Foundation (FAF) Financial Accounting Standards Board (FASB) Financial Accounting Standards Advisory Council (FASAC). Of these organizations, FASB (pronounced â€Å"FAS-B†) is the primary operating organization. Unlike the APB, FASB was designed to be an independent board comprised of members who have severed their ties with their employers and private firms. FASB issues statements of financial accounting standards, which define GAAP. The AICPA issues audit guides. When a conflict occurs, FASB rules. International Accounting Standards Committee (IASC) The International Accounting Standards Committee (IASC) was formed in 1973 to encourage international cooperation in developing consistent worldwide accounting principles. In 2001, the IASC was succeeded by the International Accounting Standards Board (IASB), an independent private sector body that is structured similar to FASB. Governmental Accounting Standards Board (GASB) The financial reports of state and local goverment entities are not directly comparable to those of businesses. In 1984, the Governmental Accounting Standards Board (GASB) was formed to set standards for the financial reports of state and local government. GASB was modeled after FASB. How to cite Sarbanes–Oxley Act, Essay examples

Aung San and Faith Bandler free essay sample

?Today, lack of equality and peace are prominent issues which shape the world. Such things are demonstrated in Aung San Suu Kyi’s speech, ‘Keynote Address at the Beijing World Conference on Women’ and Faith Bandler’s speech, ‘Faith, Hope and Reconciliation’ through the use of various language devices. The common uses of emotive language between the two texts greatly affect the audience as it creates a sense of sympathy and unity. For example, ASSK states, ‘The struggle for democracy and human rights in Burma is a struggle for life and dignity. It is a struggle that encompasses our political, social and economic aspirations. ’ the repetitive use of ‘struggle’ emphasizes the hardships for the people of Burma and their desire for freedom. It is a struggle for ‘young girls’ to be driven to ‘sexual slavery where they are subject to constant humiliation’, there is a struggle for freedom, dignity and security. We will write a custom essay sample on Aung San and Faith Bandler or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Her use of emotive language and repetition enables the audience to sympathise with her and the people of Burma that the causes of these struggles are lack of equality and peace in the world or our ‘global village’. Similarly in Faith Bandler’s speech, emotive language and repetition are recognised once again to unify the audience and the speaker to create a sense of sympathy which draws upon the theme of inequality and peace. It was a rather slow process for her to understand, ‘when there are millions†¦who are hungry, millions who are homeless, millions who are without work, the wrongfully imprisoned, the deaths in custody, the tortured†¦why is it so hard to find our commonalities? ’, Faith stresses the absurdity of how difficult it is for people to find ‘commonalities’ with her use of repetition of ‘millions’. Its becomes a problem when ‘millions’ are hungry, homeless and jobless as it portrays our society as unequal. The rhetorical questions asked throughout her speech such as ‘why is it so hard to find our commonalities? ’ and ‘what is reconciliation about? ’ state the obvious truths, that it isn’t hard to find reconciliation or peace within the world. Faith demonstrates a world of inequality through the use of emotive language and repetition. Suu kyi and Bandler’s speeches are effective in connecting to their audience when demonstrating the theme of equality and peace. Both activists demonstrate unity to the audience by using inclusive language and first person. For example, as Suu Kyi acknowledges the ‘strong and principled women’ who have lobbied for her release, ‘I cannot let this opportunity pass without speaking of the gratitude we feel towards our sisters everywhere. ’ The use of first person and inclusive language is evident throughout the speech, it illustrates a personal approach to her audience as well as clearly portraying her firm views of women. Bandler’s speech is also evident of the use of these devices. By using first person throughout her speech, it indicates her familiarity with the audience as she was â€Å"here once before† and also shows that she speaks from a personal experience giving the audience an idea of what she has been through such as her work in campaigning and co founding various companies. In order to move the audience about reconciliation whether it’s the ‘youth’ or the ‘not so young’, her use of first person and inclusive language connects to the audience. Both ASSK and Bandler bring their audiences together as a whole to look at common issues of the world and better ways to bring peace.