Teen Gang Violence Essay Example | Topics and Well Written Essays - 2000 words

Teen Gang Violence - Essay Example After months of this daily grind in a hot, inhospitable place, the Grants head back to Princeton to interpret the data." (12-14). Weiner describes Endler's work: "What the Grants are to Darwin's finches, Endler is to guppies. His guppies live in northeastern South America, in the small streams that zigzag down the mountains of Venezuela, Margarita Island, Trinidad, and Tobago, flashing through steep, undisturbed green forests and then the broad spreads of the old cacao and coffee plantations, on their way to the Caribbean Sea and the Atlantic".(12) Weiner discusses the guppies: "When Endler analyzed his guppy surveys, he discovered a pattern. The spots on each guppy look chaotic, but the spots of all the populations of guppies in a stream, taken together, from the headwaters down to the base, have a kind of order. The spots on each population of guppies bear a simple relationship to the number of guppy eaters in their part of the stream. The more numerous the guppies' enemies were, the smaller and fainter the guppies' spots. The fewer their enemies, the larger and brighter their spots were" (13). As Endler shows, environments influences characteristics, the same can be seen in human environments. The guppies are basically shaped by their environment. The environment has a strong impact on the youth and guppies. The prevalence of youth gangs in a place will most likely increase the number of youth who are involved in gang activities. Similarly, the presence of guppies in a place gives way to a community of guppies that are present there.In the United States alone, almost 5,000 communities report having juvenile gangs (Moore and Terrett, 6). These communities have a total of 31,000 juvenile gangs with a membership of around 850,000 young people. These numbers shows that juvenile gangs are present on local communities throughout the United States (Moore and Terrett, 6). Similarly, guppies tend to stay together in a particular stream. Endler studied the streams which are natural laboratories for the study of natural selection of guppies. Weiner writes further "Endler developed s tandardized methods of identifying the guppies and measuring guppy spots. His method of study is as careful Grants' methods with Darwin's finches. He learned to anesthetize and photograph each guppy he caught. Then from the photographs he recorded the color and position of each spot of every male guppy, dividing each guppy into dozens of sectors to make a standardized guppy map that is easy to read, to tally, and to enter into a computer." (14-15). There are factors that affect the presence of gangs and guppies. In the case of guppies, Weiner cites that "Endler found guppies and at least a few of their enemies in almost every section of almost every stream, from the headwaters near the summit of each mountain to the plains and plantations below. Neither the guppies nor the guppy eaters can swim up a waterfall, nor the population of each section of stream tend to stay put" (16).There are predisposing factors for youth gangs. "Poverty and marginalization" are major factors that signal the presence of youth gangs in a community (Duffy and Gilig, 25). Duffy and Gilig explain that marginalization is a term that refers to the state of

Patchwork Essay Example for Free

Patchwork Essay â€Å"The relationship between the object and the intervening spaces is not formal: it is always rooted in the context of a particular setting† Dalibor Vesely (in Brooker and Stone, 2007, p. 57). The Neues or New Museum (see figure [1]) was completely built in 1855. The building was design by a Prussian architect, Karl Friedrich Schinkel. The purpose of the building was originally built as an extension house to accommodate Altes Museum. Most of Karl Friedrich Schinkel’s works were Neo-Classical, such as, Neue Wache also known as New Gate House and The Konzerthaus Berlin (von Buttlar, A. Architectural Guide [2012], pg 4). Architecture in style of Neo-Classic contains the component of characteristic temple-like features of Greek and Rome (for instance, Acropolis in Athens and The Pantheon in†¯Rome) Architecture, rolls of tall columns, pediments and domed roof, for example (see figure [2]). One of the most important elements in Greek and Roman architecture was balance and symmetry (see figure [3]) which was hugely influential in the structure of neo-classical. Many neo-classical architecture have one component that can be identified as its style, the use of columns, that are normally built to almost the same height as the building. Columns are used to secure the symmetrical and balance of the dimension of the building as it is the efficacious†¯and evident use of method as for exterior. Also, the uses of columns support the pediment. The arch and columns, however, have comparatively become a symbol of Greek and Romans architectural style. Some believes those features are a conspicuous and crucial part in the revival of its style. Thus it remains a ‘staple of neoclassical architecture’, together with its ‘distinctive domed roof’ (N/A. (2012) NeoClassic, [Online], Avalible at :http://www.neoclassic.com) . Neues Museum built in a Neo – Classical style that began in the 19th century, the building spanned over three floors including a grand staircase. The design of the Neues is heavily influenced by Stoa in Athens classical Greek architecture. Inside this building is a broad staircase and iconic columns, which lead towards a bronze portal that then leads to a double staircase to the ending upper floor which was nearly destroyed during the Second World War. In 2003, British architect David Chipperfield, whose aim was to restore the parts of the build that were destroyed while also keeping conservation requirements. He wanted to keep to the original structure while creating continuity with the existing structure. The newly designed expedition rooms were built mainly of pre – fabricated concrete elements, which consist of Saxonian marble chips. In the Northwest wing of the new build it was constructed by recycled handmade bricks. David Chipperfield has managed to not only keep the original quality of the build but almost enhance its structure without losing any of the builds feature. (Minner , Kelly . Neues Museum / David Chipperfield Architects in collaboration with Julian Harrap 28 Apr 2011. ArchDaily. http://www.archdaily.com/127936) In conclusion, after the research through this essay, we strongly agree with the quote â€Å"The relationship between the object and the intervening spaces is not formal: it is always rooted in the context of a particular setting†. Hence the Neues Museum is situated on an island which surrounded by other neo-classical architecture, even though the bu ilding was built after the neo-classical trend had become unfashionable. Thus that makes the Neues Museum blends in with its environment. Bibliography von Buttlar , Adrian. Neues Museum Berlin. Architectural Guide: Deutscher Kunstverlag (Mar 2010) Hà ¶fer, Candida and Kenneth Frampton. Neues Museum Berlin: By David Chipperfield Architects in Collaboration with Julian Harrap: (English Edition) Walther Kà ¶nig (30 Nov 2009) Mustertitel . The Neues Museum Berlin: Conserving, Restoring, Rebuilding Within the World Heritage : Art Stock Books Ltd (30 Mar 2009) archdaily.com http://www.archdaily.com/127936/neues-museum-david-chipperfield-architects-in-collaboration-with-julian-harrap/ http://www.neues-museum.de/ http://www.neues-museum.de/architektur.php http://architecture.about.com/od/neoclassical/a/What-Is-Neoclassical-Architecture.htm Figure [1] The Neues Museum [http://www.archdaily.com/127936/neues-museum-david-chipperfield-architects -in-collaboration-with-julian-harrap/] Figure [2] Dome roof Pediment Roll of columns [http://www.architecture411.com/common/notes/1/roman_pantheon.jpg] Figure [3] Symmetrical Balance [http://gogermany.about.com/od/picturesofgermany/ig/Museum-Island-Berlin-Photos/Neues-Museum-Berlin-.htm]

Women In The Industrial Revolution Essays -- Womens Studies

Women's Work in the Industrial Revolution The industrial revolution swept through Europe and North America during the 19th century, affecting the class structure, economy, government, and even the religious practices of everyone who lived in or did commerce with these new "industrialized nations." It made the modern age possible, but it was not without its "growing pains." The position of women before the industrial revolution was often equivalent to chattel, and then as now, they were expected to take naturally to housework and child rearing. The history of working women in the Industrial Revolution is rife with accounts of abuse and tragedy, but overall it improved their position in capitalist societies. Below, I will explain the different positions women held in society, the home, and the workplace during the Industrial Revolution in Europe and America, and compare them to history and to contemporary women. Women in Victorian Society It is important to remember that the Industrial Revolution came to a close with the end of the Victorian era. The technology of the industrial revolution (and the economy of colonialism) made a large amount of surplus consumer materials available. Cheap food and clothing improved the average quality of life of the working poor, allowing them to have more children who lived longer, creating a larger labor pool. Larger families required mothers to work more hours in the home and out of it. This was reinforced in England and the US by the development of Victorian morality, which placed the ideal woman at the head of an ideal household, leading the moral life of the nation. At the beginning of the industrial revolution, women suffered from decreasing job opportunities, as "cotta... ...f indentured servitude that was one of the main motivations behind the labor movement. Conclusion Women's lives changed drastically in the Industrial Revolution, whether they stayed home and benefited from new advances in consumer-goods technology, or if they worked factory jobs. The opportunities that industrialization offered women carried the same risks to health and happiness as those offered to working men, but they also brought about a sea change in social acceptance of women's self-sufficiency and weakened the concept of woman as home- and baby-maker. Although tragedies like the Triangle Shirtwaist Factory fire and the exploitative practices of the Industrial Revolution affected women in negative ways that even now, the current economy has not fully eradicated, it was the first in a series of huge steps that gave gender equality considerable momentum.

Century Prose : Short Stories Essay

Choose two of the pre-20th century short stories that you have studied. Compare and contrast the ways in which they make use of character, plot and language to create tension. The two chosen short stories to be compared and contrasted in such a way as to examine the tension created are â€Å"Hop-Frog† -otherwise known as â€Å"The Eight Chained Ourang-Outangs†- and â€Å"The Tell-Tale Heart†, both written by the same author: Edgar Allan Poe. Poe was considered as the best known American writer of the nineteenth century, mostly writing stories that could be found under headings such as ‘Horror’ or ‘Supernatural’. Taking a look at his background, one can note that his childhood was a very troubled one, and the tension in all his stories is possibly due to this significant fact. Young Edgar Poe’s unsettled childhood initiated with the death of his mother when he was only 2 years old, and not long after he was taken in by another family, the ‘Allan’ family, hence his two surnames. His teenage years were no better, for after enrolling at the University of Virginia, he was quickly expelled for drunkenness and debt. He soon joined the Army, taking a teaching post at the West Point military academy, only to have it taken away from him again after being court martialled in 1832 for gambling and, again, drunkenness. This scandal pursued him during the rest of his life, until in 1836 when he married Virginia; the 13 year old daughter of his favourite aunt. When she died in ‘suspicious circumstances’ eleven years later, Poe undertook a series of semi-public love affairs until his early death in 1829. We will first consider the way in which the characters in the two stories create tension, and we can observe that in both, the way they are presented is very important. It may be a coincidence, but it is unnerving to note that both are disabled. In â€Å"Hop-Frog†, the main character is described in great detail, and we find out that he is physically disabled, being a cripple and a dwarf, and this in itself brings about tension for Hop-Frog is someone clearly conscious, but troubled by his disabilities, for since he is a jester in court he is constantly made fun of about his physical appearance, and we learn he is a very secretive character, who keeps his feelings to himself, and seems to have much inner bitterness and rebellion, though he does not show it. He also has troubles walking -hence his name ‘Hop-Frog’- and can only move â€Å"by a sort of interjectional gait† which is not very reassuring. The reader is left quite unsettled as we wonder what is go ing on in the dwarfs mind behind his ‘funny walk’ and his mask of fake placidity. â€Å"The dwarf laughed [†¦] and displayed a set of large, powerful, and very repulsive teeth† We also learn the dwarf has a certain liability to mild insanity upon drinking alcohol, and when forced to drink alcohol before the king’s banquet, the tension is high, and it leaves us apprehensive and fearful of what will come of this act. â€Å"He placed the goblet nervously on the table, and looked upon the company with a half-insane stare† In â€Å"The Tell-Tale Heart† the main character, who is also the narrator, is mentally disabled, but hardly at all portrayed physically. We only know of his ill state of mind, which he tries with much vigour to deny even with the first few lines of the text where the narrator begins by assuring us that he is not mad and then, through the story he relates, he convinces us beyond any shadow of a doubt that he is as mad as a hatter. â€Å"Why WILL you say that I am mad? [†¦] How then am I mad?† And being very persistent he sets out to prove his sanity by explaining to us how he planed and executed the perfect murder. Although the narrator seems to be blatantly insane, and thinks he has freedom from guilt, the feeling of guilt over the murder is too overwhelming to bear. His nervousness and guilt eventually lead him to the admittance of the murder he accomplished. This story shows Poe’s underlying desires to kill, his true madness, and thoughts of revenge. The plot of is essential to the build up of any story, and to the two studied, to the build up of tension. The plot of â€Å"The Tell-Tale Heart† is a story of conflict. There is a mental conflict within the narrator himself, and through obvious clues and statements, Poe alerts the reader to the mental state of the narrator, and to his obsessions. The insanity itself is described as an obsession with the old man’s eye, which in turn leads to loss of control and eventually results in violence, ultimately, with the death of the old man. With the appearance of the police, the narrator, who in the beginning attempts to prove his fake innocence, cannot tolerate the guilt any longer and eventually confesses to his â€Å"perfect† crime. â€Å"Villains! [†¦] I admit the deed! — Tear up the planks!† We feel the tension mount throughout the story as we learn what happens, and since it is written in first person, we discover the storyline as the narrator tells it, it is written as a confession, as if the narrator was trying to find a way to ‘pardon his sins’. There is clear tension in the way the story is narrated. Though our main protagonist attempts to tell his story in a calm manner, as he describes various parts he begins to rant with a great deal of passion and enthusiasm, occasionally getting caught up in his own words. â€Å"And they (the officers) had been deputed to search the premises† We also remark that he pays particular attention to emphasize specific parts of his story, for example, he is sure to highlight the fact that he is simply nervous, that he could not possibly be mad because as he says, â€Å"the disease had sharpened my senses† referring to his madness, rather than the disease, it only allows him to hear more clearly the sounds of his imagination, to see what his mind wanted him to see, rather than see the truth Even at the beginning of the story, we are prepared for a tragic ending. As we learn of the plot, more tension builds up around how the narrator prepares, in an insanely obsessive way, the murder he wishes to commit. We sense right from the commencement a sense of tension behind the speaker’s words, and as he narrates the story, his agitation rises, and visibly reaches a peak at the arrival of the officers in the room where he hid the body. In â€Å"Hop-Frog† the tension doesn’t start at the beginning. The initial description is of life in a â€Å"normal† medieval court. With the benefit of hindsight due to the text being written in 3rd person, the narrator gets hints of tension by clues such as the emphasis placed on jokes and the subtle information that this court is not like any other court for its king has a special likeness for practical and verbal jokes. â€Å"I never knew any one so keenly alive to a joke as the king was.† This intrigues the reader though it doesn’t create a lot of apparent tension. Tension starts to build up at the end, when the dwarf starts to drink wine and chains the king and his ministers. At that moment the reader feels that trouble is brewing, the tension is clearly visible as Hop-Frog reveals his plans, and as the end approaches there is transparent madness in the air. In this story the duration of the tension is shorter, but stronger than in â€Å"The Tell-Tale Heart† for it is unexpected and more powerful. The killing the king and his ministers is much more abrupt and shocking, while in the â€Å"The Tell-Tale Heart†, the reader is being prepared throughout the whole story for an unexpected end. â€Å"I made up my mind to take the life of the old man, and thus rid myself of the eye forever† The ending of hop frog is surprising for the naà ¯Ã‚ ¿Ã‚ ½ve reader. At the beginning of the short story we aren’t prepared for a dramatic end, there is nothing unusual in the way the story starts. The reader is aware that life mustn’t be very pleasant for the dwarf but his is like that of any other jester of any other king. Though there are numerous indices throughout the text, the reader only becomes truly aware of the extent of the jester’s hatred towards the king and his ministers only at the end, during his last speech and act. Apart from the plot and the description of character, the author also uses language to create tension in the two stories. In â€Å"The Tell-Tale Heart† the story is written in first person, therefore the reader feels closer to the character and shares the narrator’s thoughts and emotions as he himself experiences them. The story thus seems to evolve in its own time, as the narrator adds information in the order he remembers them in. The result of this is a rather jumbled mixture of feelings, actual happenings and insane ramblings. The abundance of punctuation also plays a big part in the creation of tension. though we notice no abuse of punctuation in the beginning of the tale, it initiates very well structured, but as the story unfolds and the narrator gets more and more excited and nervous, we feel the tension mounting as paragraphs get shorter, punctuation becomes frenzied, and use of capitals becomes much more plentiful. â€Å"No doubt I grew VERY pale [†¦] Yet the sound increased [†¦] It was a LOW, DULL, QUICK SOUND-MUCH SUCH A SOUND AS A WATCH MAKES WHEN ENVELLOPED IN COTTON.† The use of words in â€Å"The Tell-Tale Heart† clearly indicate the tale was written as a speech, which shows s the spontaneous side behind the writing, how the narrator gets carried away in his own emotions and story telling, proven by the use of words such as: â€Å"oh†, â€Å"Ha!†, â€Å"no, no?† or â€Å"Almighty God!†. The repetition of certain words is used frequently as the tale develops and the tension mounts, for it is used to emphasise the nervousness and instability of the narrator, for example the word ‘mad’ is repeated many times throughout the text, but also other repetitions such as â€Å"nervous, very, very dreadfully nervous†, â€Å"Hark! louder! louder! louder! LOUDER!† â€Å"It grew quicker and quicker and louder and louder, every instant†. The phrases are often short and sharp, with a certain pulsing rhythm to mimic the quickened beating of a nervous or anticipating heart. We also note, especially in the last paragraph of the text where the narrator’s tension overbears him, a certain 3 word repetition, a confirmation of his agitation and anxiety, his unwillingness to give himself up as a criminal, but as his insanity and inner guilt overpower him he is forced him to confess. â€Å"I foamed — I raved — I swore!† â€Å"They heard! — They suspected! — They KNEW!† â€Å"It grew louder — Louder – -louder!† In contrast, the author of â€Å"Hop-Frog† uses a much more Gothic style of writing, which gives a mysterious, secretive aspect to the story. The language in this short story is less charged with emotions for it is from an external neutral point of view. Poe uses the third person to narrate the story, and the role of an observer is given to the reader, and we learn about the plot as it evolves chronologically, though not once do we delve into Hop-Frog’s thoughts. The vacancy of such emotion leaves us uncertain of how the story will end, and we find out at the same time as an observer would the drastic end of the tale. The abundance of punctuation in â€Å"Hop-Frog† is only visible in dialogues. A characteristic of this style is the emphasis of words in italic. â€Å"It was passed about the waist of the kind, and tied†; â€Å"A low harsh and protracted grating sound† This story also has apparent repetition at the beginning of mocking words, words such as â€Å"jokes† and â€Å"fool†: â€Å"a joke†, â€Å"the joke†, â€Å"for joking†, â€Å"as jokers†, â€Å"inimitable jokers†, â€Å"by joking†, â€Å"a lean joker†, â€Å"practical jokes†, â€Å"their fools†, â€Å"his fool†, â€Å"was not only a fool†, â€Å"as fools†. The repetition of these words have a very strong effect upon the reader, who realizes these words must be important, and though we are not sure of the significance of this clear repetition at the beginning, it still brings about uneasiness and tension. In â€Å"The Tell-Tale Heart† the author uses many metaphors and similies all through the story, for example when he writes about the eye he refers to the â€Å"vulture eye† or the â€Å"Evil Eye†, and when he writes about the heart beat he compared it to the sound that â€Å"a watch makes when enveloped in cotton†. These enrich the text thus emphasizing the impression of tension that the author wants to create. In â€Å"Hop-Frog† there are fewer metaphors and similies, one being the word ‘monster’ used to describe the king, though there are many more descriptions of Hop-Frog, usually referring to animals. He is said to resemble ‘A squirrel, or a small monkey, rather than a frog.† And his gait is to be called â€Å"something between a leap and a wiggle† which also brings us back to the animal connotations, and a bizarre way of describing the jester. In conclusion, we can clearly see that both stories effectively use tension, though in different ways. The tension in â€Å"Hop-Frog† the tension is much more subtle and the end much more unexpected, while the 3rd person point of view doesn’t reveal much about the storyline and the ending, and the reader has to read into the discreet clues that the author gives about the emotional state of the characters. In opposition, the blatant tension of â€Å"The Tell-Tale Heart† that is shown even in the first two lines of the tale. â€Å"TRUE! Nervous, very, very dreadfully nervous I had been and am† The tension Poe faced in his life clearly reflects upon the way he writes and the way tension is shown in his prose, through the use of punctuation, language, plot, character description, all indicating tension in his stories.

Motivation and Team Case Study Essay

The motivation theories that can be found in Two Mens and a lot of Trucks are the desire many people have to take the risk of trying to start and develop their own profitable business. The motivation Mary had to start her own business is followed up threw her franchising the company to other individuals with similar motivation. In Mary’s situation her motivation came after her children finished college and she decided to quit her career to pursue the success of the corporation. She then had given the ability to other individuals to fabricate their own motivation of success threw franchising the company. Mary’s approach to creating high-performance teams within the company started with the principles of the company. These principles are simple but vital to the company. It began with the uniforms and is followed by the attitude to treat customers how you would want your grandmother to be treated. The motivational theories in Siemens’s New Boss are proof of the need for evolving styles of leadership within corporations. Kleinfeld had new approaches to running business. He had foresight and the motivation to request things from employees (such as working weekends) to maintain the profitability of that portion of a much larger corporation. His motivation for success was shown in his dedication to raise a family while working and going to school full time. His approach to creating high-performance teams was in experience of many different areas of the corporation and his ability to be comfortable in any international situation. Kleinfeld had a canny ability to tell stories. Another large part of his success in creating high performance teams was his personal investment in One Siemens. He personally invested in a program thus showing his confidence in the program. This increases the others to put forth the extra effort when they see the boss taking such a personal financial interest.

SHOULD ABORTION BE OPPOSED OR NOT essays

SHOULD ABORTION BE OPPOSED OR NOT essays We, human beings, are social animals, which can not live alone. We all must live in a group because each of us depends on each other. Not only that, living in a group, you need to have rules and regulations in order to keep social stabilities and orders. There are many kinds of rules and regulations, some result in physical punishment and some result in social punishment in the form of peer disapproval. Where do they come from? In fact, they came from the decisions made by the majority of people in the society. There are some actions that result in various punishments and an example of this kind of punishment is abortion. The meaning of abortion is very obvious, abortion is the ending of a pregnancy before birth, and it causes the embryo or fetus to die. Abortion has been a topic of argument for very long time. People disagree on two basic questions. The first question is whether the law should permit a woman to have an abortion or not and, if is so, in what circumstance. The other is whether the law should protect the unborn. Arguments against abortion are generally based on humanity, on the belief that an abortion is the iniquitous killing of an unborn child. The groups of people who are against abortion believe that the life begins as soon as the egg is fertilized with the sperm. Therefore, it is like murdering an innocent life in a mothers womb. They think that the human embryos should have the right to live and experience this wonderful world. Arguments for abortion, many people would allow abortion in only some circumstances. Some of the approval, a womans life or health is endangered by the pregnancy for example if the woman has serious heart attack; doctor will not allow her to deliver the baby. Other find abortion permissible like when the medical tests are predicted that the child will has short life or born with a serious physical problem. Some people thi ...

Asiatic Cholera essays

Asiatic Cholera essays The disease known as Asiatic cholera first infiltrated Great Britain in 1831, with its arrival in Sunderland1. From there, it broke out in epidemic proportions through 1832. Three more epidemics would follow the 1832 outbreak, 1848, 1854, and 1866. Cholera is defined as an acute infectious disease, originated in India, characterized by profuse vomiting, cramps, etc.2 These epidemics killed numerous Brits and effected many more. Several reasons can be seen for the continued importation and spread during these different epidemics. Amongst the most prominent is dispute within the medical community. Until Robert Koch was credited with isolating Vibrio cholerae in 18833, the community was constantly torn over the cause of disease in general and specifically cholera. Many theories came about, each seemingly disputing the previous. With these new scientific theories came arguments as to the best methods to prevent, control and deal with the cholera. Until Kochs discovery ended the dispute, there was never a general consensus as to the best method of care for cholera victims. This paper will look at the causes and symptoms of cholera, statistics of the four outbreaks, the different effects that cholera had on the lay people, and the differing theories and how they slowed progress towards prevention of cholera. Cholera is a disease caused by the bacteria Vibrio cholerae. Cholera is spread through water or food that has been contaminated by the feces of others infected with cholera4. Symptoms include several characteristics. Initially, the person is anxious, and nauseated as well as dizzy. This is followed by severe vomiting and diarrhea, with feces that are a grayish liquid, often called rice water. This is soon followed by extreme muscle cramps (or even seizures) and a desire for water. This is followed by the sinking stage where the patients pulse and body t...

Brevity in Speech and Writing

Brevity in Speech and Writing Brevity is shortness in duration and/or conciseness of expression in a  speech  or a  written text. Contrast with verbosity. Brevity is generally considered a stylistic virtue as long as its not achieved at the expense of clarity. Examples and Observations If you would be pungent, be brief; for it is with words as with sunbeamsthe more they are condensed, the deeper they burn.(Robert Southey)Brevity is a great charm of eloquence.(Cicero)How brief? Well, as brief as possible but not so brief that the message doesnt get across. But messages vary so. Beat it! is short enough but very long when you reckon in the attitude that comes with it. . . . Brevity, then, depends on the message. . .Brevity, in most human communication, remains a variable governed by social relationships as much as by factual baggage. One is brief in all kinds of ways, and Poloniuss objection, This is too long, always means Too long for this person, place, and time.(Richard Lanham, Analyzing Prose, 2nd ed. Continuum, 2003)[S]ince brevity is the soul of wit,And tediousness the limbs and outward flourishes,I will be brief . . ..(Polonius in William Shakespeares Hamlet, Act 2, scene 2)There are no hard and fast rules in writing for the ear, but after more than fifty year s of working at it, I believe in some rough guidelines.Two of them are: short is usually better than long and dont waste words. The bank robber Willie Sutton got it right when he was asked why he robbed banks. Thats where the money is, he replied. Have you ever heard three words that convey a message better than stick em up, or Ive had it! or Im outta here? Have you ever heard anyone express himself better, faster, or more to the point than the judge who had the following exchange in his courtroom: As God is my judge, the defendant said, I am not guilty. To which the magistrate answered, Hes not! I am! You are!Now thats good writing. No unnecessary adverbs or adjectives, just telling it like it is. Dont be afraid to write the way people talk.(Don Hewitt, Tell Me a Story: Fifty Years and 60 Minutes in Television, PublicAffairs, 2001) Brevity in Presentations Edit ruthlessly. Brevity, always a virtue, is doubly so when youre trying to avoid watering down your impact. Matt Eventoff, principal of Princeton Public Speaking, in Princeton, N.J., says: This is stuff we’ve all known instinctivelyanyone who’s sat in a corporate meeting over the past 20 years, with slide after slide after slide of information. It can be very powerful information, but it’s overwhelmingyou don’t know what it’s saying. Are we in good shape or in bad shape? You can’t tell. When all the points of your presentation don’t back up your streamlined theme, you really risk losing people and also potentially turning them off. (Christopher Bonanos, Quit While Youre Ahead. Bloomberg Businessweek, Dec. 3-Dec. 9, 2012) Brevity and Conciseness Brevity is often used indifferently with conciseness; but when any difference is implied, then properly speaking, brevity refers to the matter, conciseness to the style. In fact, when brevity of style is spoken of, it may be considered synonymous with conciseness. Strictly speaking, however, brevity merely implies the use of few words, while conciseness implies a great deal of matter concentrated in a small space. (Elizabeth Jane Whately, A Selection of English Synonyms, 1852) Brevity and Clarity It must be recognized that it is very difficult for those giving attention to brevity also to give due care to clarity; for often we either make the language unclear for the sake of clarity or for claritys sake we have to speak at length. It is necessary, then, to be on the lookout whether the brevity is proportional, neither leaving out anything necessary nor including more than is needed. (Nicolaus the Sophist, quoted by George A. Kennedy in Progymnasmata: Greek Textbooks of Prose Composition and Rhetoric. Society of Biblical Literature, 2003) Safires Contrarian View of Brevity Every book on writing you can find these days says essentially the same thing: keep it short. Take it a bite at a time. Dispense with the adjectival frills. Put the punch in the verb and not the adverb (he added weakly). Edit, edit, edit, and avoid repetition. Less is more, spare is fair. . . Maybe we are going overboard. The burst of the business memo, the snap-and-spit of the television news bite, the mincing sentences of post-Hemingway novelistsall have led to the canonization of brevity.. Introduce it, lay it out, sum it up. The dash is dead. It is not for nothing, as the Communists say, that the hottest word in communication is briefing. (William Safire, Introduction: Watch My Style. Language Maven Strikes Again. Doubleday, 1990) The Lighter Side of Brevity People whose vision is perfect in every other respect suffer from a curious astigmatism which prevents them from recognizing a stopping point when they come to it. We suggest to some ingenious inventor that he devise a combination of time clock and trip hammer by which a dull, blunt instrument shall be liberated at the end of five minutes so that it may fall with great force, killing the after dinner speaker and amusing the spectators. (Heywood Broun, We Have With Us This Evening. Pieces of Hate and Other Enthusiasms. Charles H. Doran, 1922)[Calvin Coolidges] most celebrated trait was his taciturnity. An oft-told story, which has never been verified, is that a woman sitting next to him at dinner gushed, Mr. President, my friend bet me that I wouldnt be able to get you to say three words tonight. You lose, the president supposedly responded.(Bill Bryson, One Summer: America, 1927. Doubleday, 2013) EtymologyFrom the Latin, short

Karl Marx and Marxism Essay Example | Topics and Well Written Essays - 1750 words

Karl Marx and Marxism - Essay Example This essay highlights the mode of production is therefore the basis of society, and it consists of everything in the spectrum of production, from raw materials to social relations between workers.   Therefore, each of Marx’s four-prong critique of alienation are all related to Marx’s formulation of historical materialism.   Political change in this society can only occur through change in the modes of production, which would in turn change the surplus value equation and decrease this alienation.   The state has its basis in the mode of production, and the conflict between intercourse and production is complicated by the alienation of labor.   Basically, this represents Marx’s point of view that the Hegelians were isolated and unable to connect with the real world, while he was able to see historical progress in a new way and thus see new developments such as surplus value and worker alienation.  As the paper declares  Marx establishes the legitimacy o f his arguments by stating that communism is not an over-intellectualized or abstract process, but a real phenomenon based on the real world and real events, such as the capitalist labor process as he sees it.   He supplies these events throughout his text in the form of historical processes that are seen to be continuing in the present.  He states that the conditions of the communist movement are not installed by ideas, but already exist.  Ã‚  Ã‚  

Marketing Brief about Charles Sturt University's Faculty of Business Essay

Marketing Brief about Charles Sturt University's Faculty of Business - Essay Example The market brief report has discussed all the necessary materials that were required to assist Head of Business Faculty at CSU in promotional tasks. Charles Sturt University or CSU’s Faculty of Business is widely acknowledged for professional business causes. The faculty has earned an outstanding reputation with labour market for producing individuals who not only survive the predicaments of current's business world, but do extremely well in the opportunities which they generate. The promotion concentrates on Bachelor’s Business programme, majoring in Business. The promotional materials that are designed and developed for advertisement of CSU’s bachelor's business programme included a full page newspaper ad, non-traditional support media OR design a specialty media item, a billboard, a 90-second television commercial, a direct mail advertisement and a 20 second radio advert. The Faculty of business intends to promote the courses offered at the institution. The pr omotion concentrates on Bachelor’s Business programme, majoring in Business. The courses that are being currently advertised are as included (1) Bachelor of Business (Marketing) (2) Bachelor of Business (Finance) (3)Â  Bachelor of Business (Human Resource) (4) Bachelor of Business (Insurance)(5)Bachelor of Business category of management (6) Bachelor of Business Studies and (7)Diploma of Business Studies [exit point only] (Charles Sturt University, 2013).

William Barton and the Australian Youth Orchestra Assignment

William Barton and the Australian Youth Orchestra - Assignment Example The ranges of the instruments are also different: the didgeridoo is unable to reach high pitches and, therefore, has a low range, whereas the orchestra with its instruments has a rather high range. The music has a compound meter. The didgeridoo also has no regular accents, it is possible to say that it is used in an impromptu music performance, while the orchestra has some of them and something similar to a structural organization. There are also no repeating rhythms in the music video analyzed, it is developed without them.  The contour of the melody is both ascending and descending, therefore, the overall contour of the melody of the analyzed music video is undulating. The music is disjunct because it contains leaps and intervals. The noticeable leaps occur when the didgeridoo fades and the orchestra starts playing, and the intervals are generally wide. The melody is also a wide-range one, combining the above mentioned low range of the didgeridoo and the high range of the orchest ra instruments.   It is possible to state that there is some dissonant present when the orchestra and the didgeridoo play simultaneously due to their different ranges and the ability to produce sounds of different pitches. The melody is also loud in dynamics, especially when the didgeridoo starts and goes on playing. There are also decreases and increases in loudness, when the orchestra is fading, the didgeridoo is louder, and the otherwise situation is also observed. The tempo of the music may be characterizes as moderate as there is no too fast.

Unit 7 Application 2 Essay Example | Topics and Well Written Essays - 1000 words

Unit 7 Application 2 - Essay Example This is the plan not so taxing in terms of starting salary while also provides opportunity for participation in the annual bonus plan. Additionally, the 10% starting salary below market average can easily be offset by benefits in the annual bonus plan. The bonus range is also 0% to 20%, which is way above the difference between salary offered for this plan and the market average. Yes, the HVP plan will most likely increase the job offer acceptance rate. Rejection or acceptance of a job offer by a candidate depends solely on terms and conditions, and that is an area well addressed by the plan. Other than offering flat and uniform terms for all positions, the HR comes with variations in job categories for different jobs, and the three categories allow applicants alternatives from which to choose.The high risk plan is ideal for the first category of applicants ready to assume risks given that their starting salary if way below the market average with a difference of 10%-30%. Nonetheless, such people can participate in the annual bonus plan and they have the highest bonus range, 60% of the current salary. Whatever they miss in their basic salary will most likely be offset by benefits in bonuses, and this makes the plan suitable for just a certain line of people, hence increasing acceptance in that regard (Gully & Phillips, 2010). On the other hand, the low risk plan is ideal for applicants who take no chances with regards to starting salary, and their salary is 5% above the market average even though they do not participate in the annual bonus plans. The offer acceptance rate will then be high for this class of applicants following increase in salaries, and further because they have no interest in annual bonuses (Hayes et al, 2009). Yes, the HVP program will reduce turnover in the short run while it will most likely increase it once offer acceptance is done. The plan will reduce turnover because

Business Evaluation For Fresh Juice Assignment Example | Topics and Well Written Essays - 2500 words

Business Evaluation For Fresh Juice - Assignment Example Fresh Juice, as the product name, will be a refreshing agent for the tired customers and it will entail strong fruit values that will provide high energy to the customers. Correspondingly, this study intends to provide a business evaluation and feasibility report in relation to the business idea of ‘Fresh’ juice in the market. Furthermore, the report intends to incorporate in the feasibility part business model evaluation, industry considerations, marketing strategy and operational strategy assessment along with a personal reflection section. Business Model Business model canvas facilitates to have an in-depth understanding of the dimensions needed to be analysed for deriving information regarding the future prospects of the product. In accordance with the business model canvas, it is determined that it represents a strategic management mechanism along with entrepreneurial tool. It is essentially used in the business model design and invention among others (Business Mode l Foundry, 2013). The detailed constituents of business model canvas have been briefly explained hereunder with reference the business of ‘Fresh’. Key Partners In relation to the key partners for Fresh, it can be affirmed that the prudent relationship with them fosters promotion of the product at large. In order to promote the business, the key partners being selected and their advantages have been discussed below. The Universities: In keeping with the universities as a partner, it can be said that as the key target audience of Fresh would be students thus universities consent and support will be valuable to proposer the business. It can be affirmed that with the consumption of juice offered by Fresh, the students will be able to gain valuable strength and they will be refreshed as well by a considerable extent. The students within the universities are primary required to possess more concentration and energy in order to participate in various college activities along w ith addressing the educational pressures in the midst of the competitive scenario. Herein, Fresh juice can act as a refresher for them to change their mood and provide them renewed vigour instantly. Freundcontainer.com: This organisation is one of the America’s leading suppliers of packaging along with industrial supplies. Partnership with this particular company will enable to get the materials associated with the products at a reasonable cost. Moreover, relationship with this company will ensure the availability of quality products within applied time frame (Freund Container & Supply, 2013). Sunseedorganics.co.uk: Owing to the fact that ‘Fresh’ has concentrated upon the mission of providing organic fruits and vegetables as the ingredients of juice, the company Sunseed Organics will be a better choice. This organisation is regarded as one of the leading providers of organic fruits and vegetables (Sunseed Organics, 2012). Fluidbranding.com: The organisation is an experienced and professional merchandise supplier that provides innovative ideas and concepts pertaining to the promotion of a product. Thus, this partner

Critique Writing on Quantitative Research Essay

Critique Writing on Quantitative Research - Essay Example This analysis has developed a unified and cohesive explanation that has not only been targeted at expounding the specifics of the research, but also provides a clear formulation of a thorough research interpretation. According to my suggestion from the study observations, it is apparent that the sample size and the methodology that is employed in the experimental group subjects selection invalidates the research thereby resulting in a great reduction of the ultimate ability to generalize the immediate and eventual population. Key Words: teacher in-servicing, research, methodology, sample size, and research validity Critical analysis In this research paper on The effects of teacher training on new instructional behaviour in reading comprehension, de Jager, and colleagues (2002) have given an outline of a quasi-design of an experiment that is centred on three groups of sample population (these groups consists of two investigational and one control group). These sample groups were selec ted from the population that consisted of 83 teachers from the primary school level in Northern Netherlands. While introducing the research paper, the authors insists on the need for the teachers incorporating the appropriate instructional approaches through which they will be implanted with the guidelines for the new instructions coupled with the need for accessing the inservice coaching through which they will successfully be able to implement these models in their day to days teaching. This can be explained as the statement that details the reason behind the research. However, this must not be misunderstood as a research question according to my belief. It is just a belief statement that is employed in framing the focus and purpose of the research. In addition, the authors recognize the fact that in education, the focus has to revolve around the student based and constructive learning. This idea is supported by Dorgan (2004) who insists that pupils have to be guided and facilitat ed by the teachers to the best understanding level. In addition, the authors also recognizes the fact that while the educational theory can be perceived to have progressed to an extent of meeting the current paradigm higher standards, the progress of education has not been progressive to a level that is up to date. Therefore, the paper aims to explore the possibility of having the educational and theoretical practices reconciled practically. Research problem In this research paper, de Jager, and colleagues (2002) have their focus drawn to particular research question that has clearly been detailed in page 832. Rather that detailing the question as interrogative, it is framed as a statement that asks; can the primary school teachers be trained in the Direct Instruction (DI) or Cognitive Apprentiship (CA) model? Particularly important to the author is the way the metacognitive skills are integrated into the models employed in teaching. The authors insist that through the previous stud ies; for instance those conducted in 2001 by Muijs and Reynolds among others, the Direct Instruction is proven to be effective when it comes to enhancing the basic skills development. In addition, the authors have insisted that from the proof provided by the lab experiments, the Cognitive Apprenticeship has been proven to be effective. As a result of these facts, we can justify conducting and analysing similar

Business Evaluation For Fresh Juice Assignment Example | Topics and Well Written Essays - 2500 words

Business Evaluation For Fresh Juice - Assignment Example Fresh Juice, as the product name, will be a refreshing agent for the tired customers and it will entail strong fruit values that will provide high energy to the customers. Correspondingly, this study intends to provide a business evaluation and feasibility report in relation to the business idea of ‘Fresh’ juice in the market. Furthermore, the report intends to incorporate in the feasibility part business model evaluation, industry considerations, marketing strategy and operational strategy assessment along with a personal reflection section. Business Model Business model canvas facilitates to have an in-depth understanding of the dimensions needed to be analysed for deriving information regarding the future prospects of the product. In accordance with the business model canvas, it is determined that it represents a strategic management mechanism along with entrepreneurial tool. It is essentially used in the business model design and invention among others (Business Mode l Foundry, 2013). The detailed constituents of business model canvas have been briefly explained hereunder with reference the business of ‘Fresh’. Key Partners In relation to the key partners for Fresh, it can be affirmed that the prudent relationship with them fosters promotion of the product at large. In order to promote the business, the key partners being selected and their advantages have been discussed below. The Universities: In keeping with the universities as a partner, it can be said that as the key target audience of Fresh would be students thus universities consent and support will be valuable to proposer the business. It can be affirmed that with the consumption of juice offered by Fresh, the students will be able to gain valuable strength and they will be refreshed as well by a considerable extent. The students within the universities are primary required to possess more concentration and energy in order to participate in various college activities along w ith addressing the educational pressures in the midst of the competitive scenario. Herein, Fresh juice can act as a refresher for them to change their mood and provide them renewed vigour instantly. Freundcontainer.com: This organisation is one of the America’s leading suppliers of packaging along with industrial supplies. Partnership with this particular company will enable to get the materials associated with the products at a reasonable cost. Moreover, relationship with this company will ensure the availability of quality products within applied time frame (Freund Container & Supply, 2013). Sunseedorganics.co.uk: Owing to the fact that ‘Fresh’ has concentrated upon the mission of providing organic fruits and vegetables as the ingredients of juice, the company Sunseed Organics will be a better choice. This organisation is regarded as one of the leading providers of organic fruits and vegetables (Sunseed Organics, 2012). Fluidbranding.com: The organisation is an experienced and professional merchandise supplier that provides innovative ideas and concepts pertaining to the promotion of a product. Thus, this partner

His Study Will include a visit to the Iris and B. Gerald Cantor Center Essay

His Study Will include a visit to the Iris and B. Gerald Cantor Center for the Visual Arts on the Stanford Campus - Essay Example This influenced his painting of â€Å"The Deposition† in ways that Neoclassicists attempted to recreate the Renaissance ideals. While in Rome he would have encountered the great works of the masters of the Renaissance. The paintings and sculptures of Michaelangelo, and the paintings of DaVinci and Raphael imbued him with a sense of the religious subject as a theme in art and the fine examples of the human form may have influenced his style of portraying the figure. In Italy during the Renaissance in the later part of the fifteenth century the artists of the time were intrigued with the visual effects they could achieve with perspective. In â€Å"The Deposition† Regnault uses an unusual angle in which to position the central figure. The perspective would have been very difficult to accomplish but adds interest to the composition overall. In the sixteenth century the Renaissance painters developed a fascination with the primacy of color and used it as a guiding principle. (Bayer 1) Regnault imparts a rich texture and feel with his use of a classical palette adding drama as he employs a dark color scheme with dramatic lighting. His use of the three primaries, one figure clothed in each, adds a feeling of luminosity to the otherwise somber palette. Here we see the use of color as a guiding principle. ... We also see the Blessed Virgin Mary clothed in blue as she is so often depicted. All of these symbols would have been common to the people of Paris and throughout Europe when the painting was created. The story of the suffering of Christ was widely known among the educated, the same group that would have studied the classics and attained to higher levels of understanding in the arts and sciences. The Enlightenment shed new light on many areas, one of them being classical thought. Religion and theology were often studied even by children of a young age. The painting would have had special meaning due to the subject and as an artistic and intellectual achievement it would have been praised and widely celebrated. â€Å"The Deposition† painted during the Neoclassical period late in the 18th century is very representative of painting at that time. It is similar in style and subject matter to work created then. The paintings of Gericault, David and Delacroix are all heroic in nature and epic in meaning. The story of Christ’s crucifixion is no less important. All of them painted in a realistic style with the restraint of the Classical ideas, following the voluptuousness and extravagance of the Baroque and Rococo periods; embody the somberness of the stories portrayed on the canvas. They believed that art should be cerebral, not sensual (Gontar 1). The Enlightenment brought about a passion for all things in the ancient past. The story of Christ would have been part of these teachings. â€Å"The style of painting was defined by an emphasis on formal composition, historic subject matter the spirit of the classical revival. French painter Jacques-Louis Davis (1748–1825) was a student of Vien. In 1774 he won the Prix de Rome enabling him to study at the French

Fast Food Nation Essay Example for Free

Fast Food Nation Essay The growth of the fast food industry over the past few decades into what it is today is an undeniable phenomenon that has occurred in an alarmingly rapid pace. The fact of the matter is it seems that a person has a very realistic chance of finding a McDonalds within a 4 mile radius of any household in the country, it is also arguable that this is already the case for the world as well, and if not now then very soon indeed. According to an article â€Å"Good Home CookingRight off the Assembly Line,† by James Bone on the Times Online Web site said, â€Å"only one-third of Americans cook meals from scratch†, meaning with fresh ingredients. Bone also reports that â€Å"Americans spend only thirty minutes cooking dinner, compared with 2-1/2 hours in the 1960s†. In his book Fast Food Nation, Eric Schlosser says, â€Å"one-quarter of Americans eat in a fast-food restaurant each day† (3). Why are Americans eating so much fast food? The answer is simple: they are willing to trade quality for speed. While Americans may be attracted to food that is fast and easy, they are missing some important benefits of slowing down. In fact, Americans’ obsession with fast food is hurting not only their health but also the quality of their lives. The main reason that Americans are getting take-out food and cooking prepared meals is obvious: they don’t have enough time. Bone said â€Å"in more than two-thirds of households in America, two people are working†. People with demanding work schedules have little time for food shopping and cooking. Another reason that mealtime has become so short is that many younger adults grew up in what one might call a fast-food culture. In the past fifty years, inventions such as televisions, fax machines, and computers have increased the pace of life. At the same time, microwave ovens, drive-through restaurants, and TV dinners have changed the way Americans eat. Many people now prefer to eat quickly, even in their cars or in front of the television, instead of taking time to cook a meal and sit at the table. In this culture of instant gratification, people don’t think food is important enough to spend much time on. Even though Americans think that they are saving time and improving their lives by eating precooked and prepackaged food, their obsession with fast food is causing the quality of their lives to go down. Fast food doesnt contain the nutrients your body needs to stay healthy. They have lots of preservatives, fat, sugar, and salt to hide the fact that they are not fresh. As a result, people may feel chronically fatigued and lack the energy they need to complete daily tasks. If people do not eat fresh foods that provide necessary vitamins and minerals, they may become tired and sick, and they will miss out on opportunities to enjoy their lives. Another serious health concern is obesity. There is an obesity epidemic in America today, especially with young person, that is related to the way people are eating. According to Schlosser, â€Å"the rate of obesity among American children is twice as high as it was in the late 1970s† (240). Obesity can lead to many health problems, including diabetes, heart disease, and cancer. In The Link Between Fast Food And The Obesity Epidemic. Dustin Frazier writes, â€Å"deaths due to poor diet and physical inactivity increased 33 percent over the past decade†. It cites a study concluding that, â€Å"poor diet and physical inactivity may soon overtake tobacco as the leading cause of death in this country†. Certainly, if fast food causes people to become obese, and then obesity causes them to get sick or die, fast food cannot be considered â€Å"improvement† in Americans’ lives. Even though Americans may think they are saving time and improving their lives by eating fast food, they will actually have healthier and more enjoyable lives if they change the way they cook and eat. Making dinner from scratch is much healthier than getting burgers and fries from a fast-food restaurant. And people get more than just a full stomachthey get more time with family and friends and a good feeling from creating something healthy. People should learn to choose fast food carefully and remember the pleasure of eating good food in good company. Work Cited Bone, James. â€Å"Good Home CookingRight off the Assembly Line. † TimesOnline 27 Mar. 2006. 9 Oct. 2006http://www. timesonline. co. uk/article/0,,11069-2105427,00. html. Frazier, Dustin A. The Link Between Fast Food And The Obesity Epidemic. Health Matrix: journal Of Law-Medicine 17. 2 (2007): 291-317. Academic Search Complete. Web. 17 Sept. 2012. Schlosser, Eric. Fast Food Nation: The Dark Side of the All-American Meal. New York, NY: Perennial, 2002. Print.

The Information Technological Human Resources Management Techniques Commerce Essay

The Information Technological Human Resources Management Techniques Commerce Essay The information technology in human resources management application, will be helpful for the re-definition and optimizing human resources management operation flow.This also raises the working efficiency, improves the grade of service, and thus increasing the information and professional human resources management platforms productivity. Certainly, in as much as information technology has contributed to the growth of human resource management, it is also important to highlight that human resource management will continually to grow in all ramification. But the information technology also to a certain extent steady developed certain function for the human resources. This research will analyze all aspect of the usage of technology in human resource management and how opportunities are still there to aid the advance of human resource. LITERATURE REVIEW Understanding of HRM De Cenzo and Robbins (1996: p8) defined HRM as the part of the organization that is concerned with the people as a whole and renders support in all aspect to them. Sequel to this, is the definition given by Bratton and Gold (2003: p7), that HRM is the strategic approach to managing employment relations with emphasis to the capability of the employees so as to sustain competitive edge. Lastly, Alan Price (2004: p32) gave a rather accurate HRMs definition as that part of the organization responsible for recruiting capable, dynamic and committed people, so as to manage and reward their efforts which will lead to competencies for the organization. The most important part of the organization is human resource management. Having a human resource management is not just the fact but having an effective one tat is able to align the organization goals into action is the most important thing. Finding revealed by Evan et al (2002) shows that human resource management is a core part and asset of any organization because it is very important in the sustaining of business success. Cross (2000), shows that human resource management inter-connects all people in the management and development of the organization. Likewise, human resource management is the driving force of the organization. According to the business dictionary, human resource management is defined as an administrative activity associated with planning, recruitment, selection motivation as well as developing people through work. (http://www.businessdictionary.com) Information technology on the other hand takes a proactive definition which looks at the Today, human resource management is now faced by many problems which is fast making it less effective in many ways. PRESENCE OF INFORMATION TECHNOLOGY IN HRM The importance of technology cant be ignored wisely because of the many advantages it gives to employees as well as the overall success it provides for human resource management which equally translates to the overall organizational structure in a positive way. Information technology, by no doubt has helped to value the workforce as a relevant asset that defines the overall organizations culture and philosophy. The use of information technology in human resource management can be seen visibly in the mode and operation of human resource management. Today, the training and selection method is done via the use of information technology and this is fast making the overall process more effective than ever as a whole. Jerman-Blazic, (1996) stated that the use of internet and information technology offers much quicker access to latest scientific and technological innovations of the companies and research institution. This particular true because human resource will continually pay attention to transformation of employees in the organization just as technology would be driving tool to accompany this objective. Acquiring and gathering fresh knowledge whether supplementary or existing ones can only be attained via information that is technological in nature. Further to this, this researcher feels that information technology offer awareness and it is the driving force of changes as well. This observat ion can be seen by the research conducted by Lindstrom, Moberg Rapp (1997) which says: With Internet and (more broadly) Information-and-Communications-Technology (ICT) development in the full swing for the last two decades, organizations have been provided with a whole range of new possibilities for performing work and structuring organization In another review, new technology may also be required for implementing a low cost strategy if the technology can improve efficiency (Mondy, Noe Premeaux 1999, p148). The adoption of information technology assists closely in the cost analysis of any intending project that the human resource is undertaking since there are improved efficiency in all ramification. The process of human resource planning requires some level of technological application which will be incorporated into the overall strategic implementation of the company. Mondy, Noe Premeaux (1999) also concluded that aligning information technology to human resource management supports the overall implementation of plan as well as conducting analysis. Likewise, in time and labor management, the use of information technology cant be ignored because it is advantageous. IT enables the gathering and application of employee time and work information. It enables the tracking of employee in a scientific way that allows for easy analysis. It also enable human resource managers or senior personnel to know which employee is actually performing and the ones that are not performing and show improvement. Druckers work (2001) also added to this view by supporting that IT tracks employees performance.. It is a known fact that many organization differ in their approach to human resource planning and practices. E-HRM IN THE TODAY ORGANIZATION Ernst finds that electronic human resource management (e-HRM) is a web-based tool to automate and support HR processes. The implementation of e-HRM is an opportunity to delegate the data entry to the employees. eHRM facilitates the usage of HR marketplaces (e-recruitment) and offers more self-service to the employees (http://www.thestep.gr) The need to gather and have conceptual knowledge in this modern world is fast becoming a necessity and thus the adoption and use of information technology in human resource is no longer a new thing. When human resource and information technology are brought together, we see that there formulation leads to what we call e-HRM. A term used to denote the adoption of information technology in the human resource management department or policies. Information technology and human resource management is now known as e-HRM (Zhang Wang). IT has brought about revolution in organization through the adoption just as firms are now having corporate website which is now shifting the manual form of doing job to the computerized one such that mistake are eliminated to the minimal level. Consequently, the process of hiring new employees has been challenging and quite tasking. Tim Knox, in his article entitled expert strategies for hiring best employees suggests the use of information technology of hiring potential candidates to the job. The traditional view should be discarded and give way to the claims of Tim. Today, many companies through the human resource department are now employing employee through the Internet and other technological means. This is helping to reduce the demanding circle of having to be so physically in all the process that requires attentions. Kanungos (2006) work can be used to support this argument as he labelle d out that IT is so relevant and important also in the profit accumulation of the company. Knowledge management is very crucial and important for gathering knowledge that will be useful in all ramifications and surfaces of the organization. Since human resource department works with all departments, there is a need to understand that information technology is very essential and important as well. Likewise, recalling Jens et al (2010) work, one is able to see that HRIS and eHRM is used only at the professional and bureaucracy level. This view is thus misleading because not all human resource managements are operating at the bureaucracy level. Supporting this claim is the work of Mukama (2003). HRIS would only benefit the organization and has nothing to do with bureaucracy. CONCLUSION Information technology in human resource management plays a major role not only by the usage but also by the implementation and evaluation. It is a know fact that IT has helped to move human resource management forward to a level in which organizational activities are now less demanding and easy to use. There is now a pressing need to understand the role and use of information technology in all aspect of the organization as well. This is because many literature reviews on this research topic focused on information technology in the overall organizational context while others focused on Human resource information system (HRIS) and e-HRM. The human resource management has more than enough functions and thus the use of information technology should applies; researchers on this topic should bear this on their mind always. This research focused on all areas that information technology is making impact in the human resource management, however, there is still a need to further research on impact of IT in developing nation as it is obvious that are not adjusting fast to this trend. Word counts excluding references: 1,589. BIBILIOGRAPHY REFERENCES De Cenzo David A. and Robbins Stephen P. (1996) Human Resource Management 5th edn, John Wiley Sons Inc, Canada Bratton John and Gold Jeffrey (2003) Human Resource Management: Theory and practices, 3rd edn, Palgrave Macmillan, London Alan Price (2004) Human Resource Management in a Business Context, second edition, John Wiley Sons Inc, Canada Evans, P, Pucik, V, and Barsoux, JL (2002)  The Global Challenge. Frameworks for International Human Resource Management, McGraw-Hill/Irwin, New York Cross, E (2000) Managing Diversity-The Courage to Lead, Quorum Books, Westpoint, CT, USA Business dictionary.com human resource management http://www.businessdictionary.com/definition/human-resource-management-HRM.html. Accessed on 10th October 2010 Jerman Blazic, B. (1996). Internet. Ljubljana: Novi Forum Lindstrom, J, Moberg A. Rapp B. (1997), On the classification of telework. European Journal of Information Systems 6, pp. 243-255. Mondy RW, Noe RM Premeaux SR(1999) Human resource management 7th edn Prentice hall international, USA Kanungo, RP (2006) Cross culture and business practice: are they coterminous or cross-verging?  Cross Cultural Management: An International Journal, 13: 1, 23-31 Drucker, P. (2001). The Essential Drucker, Butterworh-Heinemann Oxford, UK   Zhang, Li1; Wang, Hong, Intelligent information processing in human resource management: an implementation case in China Blackwell Publishing Expert Systems, Volume 23, Number 5, November 2006 , pp. 356-369(14). Tim Knox expert strategies for hiring best employees Mama http://www.timknox.com/amazon. Accessed on 23rd October 2010 Ernst Biesalski knowledge management and e-human resource management http://www.thestep.gr/trainmor/dat/%7B0aa92187-62c6-4b0e-ad94-c71652d05db8%7D/article.pdf. Accessed on 24th October 2010 Jens Kaasbà ¸ll and Marlen Stacey Chawani, Gro Alice Hamre Jon Sandvand Competencies and Learning for Management, Information Systems Journal of Information, Information Technology, and Organizations Volume 5, 2010 Mukama, F. (2003). A study of health information systems at local levels in Tanzania and Mozambique.Improving the use and management of information in health districts. Unpublished Master, University of Oslo, Oslo.

King Lear :: essays research papers

King Lear is widely regarded as Shakespeare's crowning artistic achievement. The scenes in which a mad Lear rages naked on a stormy heath against his deceitful daughters and nature itself are considered by many scholars to be the finest example of tragic lyricism in the English language. Shakespeare took his main plot line of an aged monarch abused by his children from a folk tale that appeared first in written form in the 12th century and was based on spoken stories that originated much further into the Middle Ages. In several written versions of "Lear," the king does not go mad, his "good" daughter does not die, and the tale has a happy ending. This is not the case with Shakespeare's Lear, a tragedy of such consuming force that audiences and readers are left to wonder whether there is any meaning to the physical and moral carnage with which King Lear concludes. Like the noble Kent, seeing a mad, pathetic Lear with the murdered Cordelia in his arms, the profound brutality of the tale compels us to wonder, "Is this the promised end?" (V.iii.264). That very question stands at the divide between traditional critics of King Lear who find a heroic pattern in the story and modern readers who see no redeeming or purgative dimension to the play at all, the message being the bare futility of the human condition with Lear as Everyman. As in Macbeth terror reaches its utmost height, in King Lear the sense of compassion is exhausted. The principal characters here are not those who act, but those who suffer. We have not in this, as in most tragedies, the picture of a calamity in which the sudden blows of fate seem still to honor the head which they strike, and where the loss is always accompanied by some flattering consolation in the memory of the former possession; but a fall from the highest elevation into the deepest abyss of misery, where humanity is stripped of all external and internal advantages, and given up a prey to naked helplessness. The threefold dignity of a king, an old man, and a father, is dishonored by the cruel ingratitude of his unnatural daughters; the old king, who out of a foolish tenderness has given away everything, is driven out into the world a homeless beggar; the childish imbecility to which he was fast advancing changes into the wildest insanity, and when he is rescued from the destitution to which he was abandoned, it is too late.

Velocity Cellular Revenue Case

Case 09-1: Velocity Cellular Page 1 D I S C U SS I O N M A T E R I A L S O b j e c t i v es o f t h e C a se This case gives students the opportunity to use accounting and auditing literature and professional judgment to research complex accounting issues effectively and efficiently. Specifically, students will be able to: Understand the application of the guidance in ASC 605-25, as amended by ASU 2009-13, to complex multiple-deliverable arrangements. Understand the application of the guidance in SAB Topic 13.A p p l i c a b l e P r of essi on a l P r onou n c e m e n ts ASC 605-25, Revenue Re cogni t ion : Mul t ipl e- E l ement A r r angements (ASC 605-25) (formerly EITF Issue No. 00-21, Revenue Arrangements With Multiple Deliverables (Issue 00-21)), as amended by ASU 2009-13, Revenue Re cogni t ion (Topi c 605) : Mul t ipl e- D e l ive r abl e Revenue A r r angements (ASU 2009-13) (formerly EITF Issue No. 08(Issue 08-1)) SEC Staff Accounting Bulletin Topic 13, Revenue Recognition (SAB Topic 13) P rof essor N ot e : This case study requires students to recognize an arrangement comprising multiple deliverables.The case study essentially focuses on determining whether the activation card represents a separate arrangement deliverable and, if so, whether this deliverable represents a separate unit of accounting. In other types of arrangements, a company may provide additional deliverables, such as hardware (cellular phone), minutes, and additional services (e. g. , Web browsing, mail). Each multipledeliverable arrangement should be analyzed to determine the number of deliverables and units of accounting before determining the appropriate revenue recognition model.Given the multitude of possible combinations of alternatives, this case study focuses on the activation card to simplify the analysis that is required in analyzing a multiple-deliverable arrangement. D isc uss ion Refer to current, relevant accounting guidance to determine and support the appropriate met hod for recognizing revenue for the Power Starterpack. To determine the appropriate revenue recognition model, students must first determine whether the Power Starterpack comprises multiple deliverables or is a single deliverable.The prepaid voucher will probably be readily identifiable as a deliverable and a separate unit of accounting because it is sold separately, but the activation card will probably not be. Accordingly, the discussion that follows focuses on the need to determine whether the a c t i v a t ion c a r d is a separate unit of accounting. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 2 A c co u n t i n g A l t e r n a t i v es A l t e r n a t i ve 1 The a c t iva t ion c a rd is not a sepa r a t e de l ive r abl e and not a sepa r a t e uni t of a c count ing in a c cordanc e wi th AS C 605-25.Proponents of A l t e rna t ive 1 believe that subscribers do not ascribe value to the activation card separately from the pre paid voucher because they chose to purchase the Power Starterpack that includes both the prepaid minutes and the activation card. A l t e rna t i ve 1 proponents contend that subscribers have the option to purchase the activation card on a standalone basis but elected to purchase the Power Starterpack. Regarding review of the arrangement to determine separate deliverables, ASC 605-2525-4 states: A vendor shall evaluate all deliverables in an arrangement to determine whether they represent separate units of accounting.That evaluation shall be performed at the inception of the arrangement and as each item in the arrangement is delivered. Although there is no authoritative guidance defining proponents of A l t e rna t ive 1 believe that the perspective of the customer should be considered. The SEC staff has the deliverables. However, no clear consensus or group view delineates the criteria that should be used to determine separate elements or deliverables in a service arrangement. A l t e rna t ive 1 proponents believe that the a ccess to the network and, therefore, payment for the activation card should be viewed as an activation fee. Although the additional functionalities (the Bluetooth-enabled technology, international calling capabilities, and additional memory capacity) significantly enhance the existing cellular phones of subscribers, these existing subscribers believe that they are paying for a service and the extra charge for the activation card represents an activation fee that must be incurred in obtaining the prepaid minutes.Proponents of A l t e rna t ive 1 further believe that the activation card is of no value without activation card . A l t e r n a t i ve 1 proponents therefore conclude that the activation card is not a separate deliverable and, accordingly, it cannot be a separate unit of accounting. To determine the appropriate revenue recognition model, the reviewer must combine the activation card with the prepaid phone service voucher. A l t e r n a t i ve 2 The a c t iva t ion c a rd is a sepa r a t e de l ive r abl e and a sepa r a t e uni t of a c count ing in a c cordanc e wi th AS C 605-25.Proponents of A l t e rna t ive 2 believe that subscribers clearly ascribe value to the activation card separately from the prepaid voucher because subscribers are willing to replace their existing activation cards with new activation cards. Subscribers are willing to replace their existing activation cards because the additional functionalities of the new activation cards provide subscribers the ability to use new features on their existing cellular phones.Accordingly, the activation card should first be considered a separate deliverable. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 3 Regarding review of the arrangement to determine separate deliverables, ASC 605-2525-4 states: A vendor shall evaluate all deliverables in an arrangement to determine whether they represent separate units of accounting. That evaluation shall be performed at the inception of the arrangement and as each item in the arrangement is delivered.Although there is no authoritative guidance defining a deliverable, proponents of A l t e rna t ive 2 believe that the perspective of the customer should be considered, as described in A l t e rna t ive 1 above. No clear consensus or group view delineates the criteria that should be used to determine separate deliverables in a service arrangement. Other considerations that may be useful when determining whether an item is a deliverable in a contractual arrangement include (1) the fair value of the item, (2) whether the item is essential to the functionality of other products or services included in the arrangement, (3) eceiving a full or partial refund, and (4) whether failure to deliver the item causes a vendor to incur a significant contractual penalty. In the current fact pattern, the subscribers who obtain new activation cards also obtain additional functionalities. The additional functionalities (the Bluetooth-enabled technology, international calling capabilities, and additional memory capacity) significantly enhance the subscribers existing cellular phones.These existing subscribers do not believe that they are paying for a service or paying an additional activation fee; rather, they ascribe a value to the additional functionalities of the new activation card. Since Velocity Cellular Services (Velocity ) subscribers believe that they are paying for additional hardware that provides additional functionalities, the activation card should be viewed as a separate deliverable.Proponents of A l t e rna t ive 2 acknowledge the view that the a purpose is to provide access to the network; therefore, payment for the activation card could be viewed as an activation fee. However, although the activation card does provide for network access and could be viewed as an in-substance activation fee, A l t e rna t i ve 2 proponents believe that the predominant feature of the activation card is to provide additional functionalities for subscribers existing cellular phones.If this were not the case, subscribers would not purchase new activation cards on a standalone basis because the subscribers already have access to the network via their existing activation cards. After determining that the activation card represents a separate customer deliverable, proponents of A l t e rna t ive 2 also believe that this deliverable, which would be provided to the customer before any future activation services or airtime rights, should be considered a separate unit of accounting in a multiple-element arrangement if the appropriate criteria in ASC 605-25 are met.ASC 605-25 describes the appropriate model for separation of arrangement deliverables and allocation of arrangement consideration. However, ASC 605-25 does not describe appropriate separation, attribution, and recognition models for deliverables that are within the sco pe of other relevant accounting literature. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 4Thus, the first step in determining whether the activation card deliverable should be separated and accounted for on a standalone basis would be to establish whether the deliverable is subject to accounting literature outside the scope of ASC 605-25 and, if so, whether this guidance provides a model for separation, allocation of arrangement consideration, and recognition. Proponents of A l t e rna t ive 2 believe that the deliverables under this arrangement (the activation card and the prepaid voucher) are subject to the accounting guidance in SAB Topic 13 (e. g. , revenue recognition guidance outside the scope of ASC 605-25).ASC 605-25-15-3 and 15-3A, as amended by ASU 2009-13, state: A multiple-deliverable arrangement may be within the scope of another Codification Topic. Those Topics include all of the following: a. For leases, see Topic 840. b. For franchisors, see Topic 952. c. For property, plant, and equipment, see Topic 360; specifically, Subtopic 360-20. d. For guarantees, see Topic 460. e . F o r r e v e n u e r e cogn i t ion , se e T op i c 605 ; sp e c i f i c a l l y , Su b top i cs 605-20 a n d 605-35. f. For software, see Topic 985; specifically, Subtopic 985-605. g. For entertainment films, see Topic 926; specifically, Subtopic 926-605.T hose T op i cs m a y p r ov i d e gu i d a n c e w i t h r esp e c t t o w h e t h e r a n d how to a l l oc a t e co ns i d e r a t i o n o f a m u l t i p l e- d e l i v e r a b l e a r r a n ge m e n t . W h e t h e r d e l i v e r a b l es a r e w i t h i n t h e scop e of t hose ot h e r T op i cs is d e t e r m i n e d b y t h e scop e p r ov isions of t hose T op i cs, w i t hou t r ega r d t o t h e o r d e r of d e l i v e r y of t h a t i t e m i n t h e a r r a nge m e n t . The following describes the three categories into which the other Codification Topics fa ll and the application f this Subtopic or the other Topics in determining separate units of accounting and allocating arrangement consideration: a. Other Topics address both separation and allocation. If another Topic provides guidance regarding the determination of separate units of accounting and how to allocate arrangement consideration to those separate units of accounting, the arrangement or the deliverables in the arrangement that is within the scope of that Topic shall be accounted for in accordance with the relevant provisions of that Topic rather than the guidance in this Subtopic. b. Other Topics address separation, but not allocation.If another Topic provides guidance requiring separation of deliverables within the scope of that Topic from deliverables not within the scope of that Topic, but does not specify how Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 5 to allocate arrangement consideration to each separate unit of ac counting, such allocation shall be based on the relative selling price of the deliverables within the scope of that Topic and the deliverables not within the scope of that Topic. For example, leased assets are required to be accounted for separately under the guidance in Subtopics 840-20 and 840-30.See paragraph 605-2555-3. (For purposes of the allocation between deliverables within the scope of another Topic and deliverables not within the scope of that other Topic, the selling price shall be determined using the guidance as discussed in paragraphs 605-25-30-6A through 30-6B. ) Subsequent identification of separate units of accounting and allocation of arrangement consideration to the deliverables not subject to that other Topic would be governed by the provisions of this Subtopic. c. O t h e r T o p i c s a d d r e s s n e i t h e r s e p a r a t i o n n o r a l l o c a t i o n .I f a n o t h e r T o p i c p r o v i d es n o g u i d a n c e r eg a r d i n g t h e se p a r a t i on o f t h e d e l i v e r a b l es w i t h i n t h e scop e of t h a t T op i c f r om t hose d e l i v e r a b l es t h a t a r e not o r t h e a l l oc a t i o n of a r r a n ge m e n t c o n s i d e r a t i o n t o d e l i v e r a b l e s w i t h i n t h e sco p e of t h a t T op i c a n d to t hose t h a t a r e not , t h e n t h e gu i d a n c e i n t h is Su b top i c sh a l l b e fol low e d fo r p u r poses of s u c h se p a r a t ion a n d a l l oc a t ion . For example, Subtopic 605-35 provides separation and allocation guidance [segmentation provisions] for deliverables within its scope. However, that Subtopic does not provide separation and allocation guidance for deliverables within its scope and deliverables not within its scope. ) In such circumstances, it is possible that a deliverable subject to the guidance of another Topic does not meet the criteria in paragraph 605-25-25-5 to be considered a separate unit of accounting.In that event, the arrangement consideration allocable to such deliverable shall be combined with the amount allocable to the other applicable undelivered items within the arrangement. The appropriate recognition of revenue then shall be determined for those combined deliverables as a single unit of accounting. [Emphasis added] Proponents of A l t e rna t ive 2 note that SAB Topic 13 does not provide guidance on separating elements in an arrangement into units of accounting; instead, it refers to ASC 605-25.SAB Topic 13 is focused solely on recognition of revenue for specific revenue deliverables. Accordingly, proponents of A l t e rna t ive 2 believe that a determination of whether the activation card deliverable in this arrangement represents a separate unit of accounting should be made solely in accordance with ASC 605-25-25-5, which states, in part: In an arrangement with multiple deliverables, the delivered item or items shall be considered a separate unit of accounting if both of the following criteria are met: a.The del ivered item or items have value to the customer on a standalone basis. The item or items have value on a standalone basis if they are sold separately by any vendor or the customer could resell the delivered item(s) on a standalone basi s ability to resell the delivered Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 6 item(s), [the Task Force observed that] this criterion does not require the existence of an observable market for the deliverable(s).Under ACS 605-25-25-5(a), the activation card, or the delivered item in Velocity multiple-element arrangements, the same activation card model that is sold to existing customers (with the same additional functionalities) in the Power Starterpack is also sold by Velocity and other wireless retailers on a standalone basis. The second condition that must be met for Velocity to consider the activation card a separate unit of accounting relates to whether a general right of return exists. ACS 6052 5-25-5(c) states: c.If the arrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered item or items is considered probable and substantially in the control of the vendor. Since there is no general right of return, the second condition is not applicable. Therefore, proponents of A l t e rna t i ve 2 believe that since both relevant conditions in ASC 605-25-25-5 are met, the activation card has standalone value and should be accounted for as a separate unit of accounting.A l t e r n a t i ve 3 The a c t iva t ion c a rd is a sepa r a t e de l ive r abl e but not a sepa r a t e uni t of a c count ing in a c cordanc e wi th AS C 605-25. In a manner consistent with that of proponents of A l t e rna t i ve 2, proponents of A l t e rna t ive 3 perform a similar analysis and believe that the activation card should be considered a separate deliverable.However, A l t e rna t ive 3 proponents question whether the criterion in ASC 6 05-25-25-5(a) is met because, as stated in the accounting memo, Standalone transactions for new activation cards are i n f r e q u e n t Proponents of A l t e rna t i ve 3 believe that if the standalone transactions are infrequent, there may not be enough evidence to conclude that the activation cards have standalone value per the requirement of ASC 605-25-25-5(a).Without additional information, proponents of A l t e rna t ive 3 believe it is not possible to conclude that the activation card is a separate unit of accounting, citing the requirements of ASC 605-25-25-6: A delivered item or items that do not qualify as a separate unit of accounting within the arrangement shall be combined with the other applicable undelivered item(s) within the arrangement.The allocation of arrangement consideration and the recognition of revenue then shall be determined for those combined deliverables as a single unit of accounting. Sol u t i on A l t e rna t ive 1 was rejected because the facts estab lish stronger support that the activation card is a deliverable on a standalone basis. In this fact pattern, the additional functionalities of the new activation card are the predominant reasons for subscribers to Copyright 2009 Deloitte Development LLCAll Rights Reserved. Case 09-1: Velocity Cellular Page 7 purchase the prepaid phone service plan because existing customers are willing to replace their old activation cards to add additional functionalities to their existing cellular phones. If the additional functionalities were not available in the new activation cards, existing customers would have continued to use their old activation cards, which already allowed them access to the network.This is further evidenced by the fact that vendors outside of Velocity also sell the same model activation card on a standalone basis. -making process, the price the customer is willing to pay for the Power Starterpack with the additional functionalities of the new activation card indicates str ongly that the activation card is valuable to the customer without the prepaid voucher (which can be purchased separately for $50) and represents a deliverable in the arrangement.An analysis of the activation card under ASC 605-25 indicates that both criteria in ASC 605-25-25-5 are met and, therefore, the activation card is considered a separate unit of accounting. A l t e rna t ive 2 was determined to be the preferred alternative. T h e a c t i v a t ion c a r d is a se p a r a t e d e l i v e r a b l e a n d a se p a r a t e u n i t o f a c co u n t i n g. A l t e rna t ive 3 represents a legitimate question that should be evaluated in more detail according to specific facts and circumstances.Generally, in situations in which a vendor sells an element, even infrequently, the criterion in ASC 605-25-25-5(a) will be met because the element is sold separately. A ddendum J u n e 2010 In September 2009, the EITF reached a consensus on Issue 08-1, which has been codified in ASC 605-25 a nd amended by ASU 2009-13. ASU 2009-13 requires the use of the relative selling price method to allocate arrangement consideration to the separate units of account and eliminates the use of the residual method.When applying the relative selling price method, an entity should determine the selling price for each deliverable using vendor-specific objective evidence (VSOE) of selling price, if it exists; otherwise, thirdparty evidence of selling price is to be used. If neither VSOE nor third-party evidence of selling price exists for a deliverable, the vendor should use its best estimate of the selling price for that deliverable when applying the relative selling price method.This revenue accounting model differs significantly from the previous model in Issue 00-21: the previous Issue 00-21 requirements for determining whether a deliverable in a multipleelement arrangement represented a standalone unit of accounting were based not only on the standalone value and general right of retur n requirements retained in Issue 08-1, but also on whether objective and reliable evidence of the fair value of any undelivered items was present.The model presented in Issue 08-1 is thought to be less punitive to the revenue recognition process because it eliminated the requirement to have evidence of fair value of undelivered items on a standalone basis. The case and solution have been updated to reflect the adoption of ASU 2009-13. On June 24, 2010, the FASB issued an exposure draft (ED) on a proposed ASU, Revenue Re cogni t ion : Revenue F rom C ont r a c ts Wi th C ustome rs, which was the result of a joint project between the FASB and IASB (the boards ) to clarify the principles for recognizing revenue and to develop a common revenue standard for U.S. GAAP and Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 8 IFRSs. The core principle in the proposed ASU would require an entity to recognize revenue to depict the completion of its separate performance obligations pertaining to the transfer of goods or services to customers in an amount that reflects the consideration that it receives, or expects to receive, in exchange for those goods or services. The proposed ASU includes a model for entities to apply the core principle and includes guidance that pecifies the accounting for some arrangement costs. The boards received nearly 1,000 comment letters in response to the ED and began their redeliberations of the proposals in January 2011, considering the feedback received on the ED. They have reached decisions on various aspects of the model and will continue developing the model with the goal of issuing a final standard in 2011. Certain significant provisions pertaining to the accounting model for multiple-element arrangements that have been contemplated in the redeliberation process are as follows:I de n t i f y i n g Sep a r a t e P e r f o r m a n c e O b l i g a t i o n s The boards have noted that in some cas es, an entity promises to provide a bundle of goods or services that the entity should account for as a single performance obligation because the risks to the entity of providing the goods or services are inseparable. That would be the case if the goods or services are highly interrelated and providing them requires the entity to provide a significant service of integrating the goods or services into the combined item(s) for which the customer has contracted.That service typically results in significant modification of the goods in the contract. In all other cases, the boards decided an entity should account for a promised good or service as a separate performance obligation only if both of the following conditions are met: a. The good or service is distinct. A good or service is distinct if either: 1. The entity regularly sells the good or service separately, or 2. The customer can use the good or service either on its own or together with resources that are readily available to th e customer.Readily available resources include goods or services that are sold separately (whether by the entity or another entity), or resources that the customer has obtained from previous transactions or events. b. The pattern of transfer of the good or service is different from the pattern of transfer of other promised goods or services in the contract. This recognition model is similar to the model in Issue 08-1. However, there are some slight differences in comparison to ASC 605-25-5, discussed above.A l l oc a t i o n o f t h e T r a n s a c t i o n P r i c e to t h e Se p a r a t e P e r f o r m a n c e O b l i g a t i o n s The boards have preliminarily determined: Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 09-1: Velocity Cellular Page 9 An entity should allocate to each separate performance obligation the amount of consideration the entity expects to receive in exchange for satisfying that performance obligation.To apply that principle, an entity sho uld allocate the transaction price (or change in the transaction price) on a relative standalone selling price basis. If the standalone selling price of a good or service is highly variable, the most appropriate technique to estimate a standalone selling price may be a residual technique. Using a residual technique, an entity would determine a standalone selling price by reference to the total transaction price less the standalone selling prices of other goods or services in the contract.An entity should allocate a portion of (or a change in) the transaction price entirely to one (or more) performance obligation if both of the following conditions are met: a. The contingent payment terms of the contract relate specifically to the from satisfying that separate performance obligation; and b. The amount allocated (including the change in the transaction price) to that particular performance obligation is reasonable relative to all of the performance obligations and payment terms (inclu ding other potential contingent payments) in the contract.The model presented above for the allocation of consideration to a multiple-element revenue arrangement is relatively consistent with the model provided in ASC 605-25. However, there are some slight differences noted, primarily in that the ED would allow for use of a residual method of consideration allocation, whereas this method is explicitly prohibited in ASC 605-25 (this provision was removed in Issue 08-1). Copyright 2009 Deloitte Development LLC All Rights Reserved.