Operating system new and old one Essay Example | Topics and Well Written Essays - 500 words - 2

Working framework new and old one - Essay Example In fact, the development of OS relates with the development in IT and PC needs. Instances of old activity framework incorporate Admiral Operating framework for Honeywell 800/1800, Atlas I Supervisor that presented framework calls and virtual stockpiling for the main PC. We additionally have the SCOPE working frameworks created during the 1960s that empowered group preparing and the MACE working framework for sharing time. The Michigan Terminal System (MTS) and MUSIC/SP are likewise instances of old OS produced for early PCs like IBM. Be that as it may, the intricacy of new equipment and application programs prompted the improvement of new OS. For sure, the old OS needed significant highlights that are available in new OS, for example, the ability to run outsider applications and numerous applications without a moment's delay. Instances of new OS incorporate Microsoft Windows, Android, IBM z/OS, Mac OS X, iOS, and Linux (Computer Hope 1). Most new OS embrace a touchscreen input structure since it applies to compact gadgets. Strikingly, Microsoft Windows is the most prevailing OS utilized in PCs, IBM, and cell phones (Computer Hope 1). The Apple Mac OS applies just in Apple PC working framework and on Macintosh PCs while Android OS is relevant in all Android good telephones (Computer Hope 1). In addition, Linux is another OS relevant in PC and IBM good PCs while iOS works with the Apple iPhone (Computer Hope 1). Remarkably, the decision of an OS relies upon the equipment however all working frameworks offer a graph ical UI that involves a work area and the ability to oversee documents and envelopes. The early OS grasped assorted variety where experts created various OS to apply in a particular centralized computer PC. Be that as it may, the old OS had diverse order models, working conventions, and working devices. The improvement of new PCs and equipment came about to the presentation of new OS where the specialists balanced, retested, and rebuilt the applications to oblige the new OS. The new OS

Night World Witchlight Chapter 10 Free Essays

The vehicle coming. Iliana shouting. Also, the sentiment of total weakness Glass broke. We will compose a custom paper test on Night World : Witchlight Chapter 10 or on the other hand any comparative point just for you Request Now Keller didn’t comprehend from the start. She believed that Iliana was attempting to break the window and get Jaime’s consideration. Be that as it may, the window was security glass, and what broke was the recepticle in Diana’s hand. Blood erupted, incredibly red and fluid. What's more, Iliana continued crushing the messed up glass in her grasp, making increasingly more blood run. Her little face was fixed and inflexible, her lips marginally separated, her breath held, her entire demeanor one of complete focus. She was calling the blue fire. Keller lost her own breath. She’s doing it! I’m going to see a Wild Power. Directly here, directly next to me, it’s occurring! She torqued her own look back to the vehicle. She was going to see those huge amounts of metal grind to a halt similarly as the BART train on the video had. Or then again perhaps Iliana would simply avoid the vehicle in its course, send it into the green island in the garage. Regardless, she can scarcely deny that she’s the Wild Power now- It was then that Keller understood the vehicle wasn’t halting. It wasn’t working. She heard Iliana make a frantic sound next to her. There was no time for much else. The vehicle was on Jaime, swinging up onto the control. Keller’s heart staggered. What's more, something streaked out behind Jaime, hitting her from behind. It thumped her flying toward the green island. Out of the way of the vehicle. Keller knew what it's identity was even before her eyes could concentrate on the dull brilliant hair and long legs. The vehicle slowed down and shrieked and turned yet Keller couldn’t tell on the off chance that it had hit him. It went slipping, half on and half off the walkway. At that point it revised its course and thundered along the carport, dashing ceaselessly. Nissa came running out of the entryway underneath and represented a moment, taking in the scene. Above, Keller was as yet solidified. She and Iliana were both as unmoving as sculptures. At that point Iliana made a little clamor and spun around. She was making excellent progress so far before Keller could get her. She shot past Winnie, leaving a path of flying red beads. â€Å"Come on!† Keller hollered. The two of them pursued her. Be that as it may, it resembled pursuing a sunbeam. Keller had did not understand the easily overlooked detail could run that way. They were directly behind her right down the steps and out the entryway. It was the place Keller needed to be, at any rate. There were two figures lying on the asphalt. They were both still. Keller’s heart was thumping hard enough to get through her chest. Astonishing how, significantly in the wake of seeing such a great amount in her life, she could at present have the edgy motivation to close her eyes. For the principal second, as her look raked over Galen’s body, she wasn’t sure in the event that she could see blood or not. Everything was beating with dull spots, and her mind didn’t appear to be ready to put any sort of rational picture together. At that point he moved. The firm, recoiling movement of someone harmed, yet not harmed gravely. He lifted his head, propelled himself up on one elbow, and glanced around. Keller gazed at him silently. At that point she caused her voice to comply with her. â€Å"Did it hit you?† â€Å"Just looked off me.† He got his legs under him. â€Å"I’m fine. Be that as it may, shouldn't something be said about ^-â€Å" The two of them took a gander at Jaime. â€Å"Goddess!† Galen’s voice was loaded up with ghastliness. He mixed up and made a limping stride before tumbling to his knees. Indeed, even Keller felt stun clear over her before she understood what was happening. From the start, it resembled a disaster. Diana was holding Jaime, supporting her in her arms, and there was blood all over the place. Everywhere throughout the front of Diana’s sweater, all over Jaime’s white shirt. It just appeared better on Jaime. Be that as it may, it was Diana’s blood, despite everything spilling out of her cut hand. Jaime was squinting and lifting a hand to her temple in bewilderment. Her shading was acceptable, and her breathing sounded clear assuming quick. â€Å"That vehicle those individuals were insane. They were going to hit me.† I’m sorry,† Diana said. â€Å"I’m so grieved; I’m so sorry†¦Ã¢â‚¬  She was wonderful to such an extent that Keller’s heart appeared to stop. Her fine skin appeared to be practically translucent in the cool evening light. That superb hair was undulating in the breeze behind her, each and every strand light as air and moving freely. What's more, her expression†¦ She was twisting around Jaime so delicately, tears Ming like jewels. Her sadness it was finished, Keller thought. As though Jaime were her own dearest sister. She minded in a manner that went past compassion and past sympathy and into something like impeccable love. It†¦ changed her. She wasn’t a light-disapproved of youngster any longer. She was almost†¦ radiant. At the same time, Keller comprehended why everyone at school carried their issues to this young lady. It was a result of that mindful, that adoration. Diana didn’t help them to make herself famous. She helped in light of the fact that her heart was open, without shields, without the ordinary boundaries that isolated individuals from each other. Also, she was as valiant as a little lion. She hadn’t even dithered when she saw Jaime at serious risk. She feared blood, however she’d cut herself in a flash, even foolishly, attempting to help. That was fearlessness, Keller thought. Not accomplishing something without being apprehensive, however accomplishing something despite the fact that you were apprehensive. At that time, all of Keller’s hatred of Diana dissolved away. All her resentment and irritation and hatred. What's more, abnormally, with it, the cautious disgrace she’d felt this evening for being what she was herself-a shapeshifter. It didn’t bode well. There was no association. Be that as it may, there it was. The level yet unusually charming voice of Jaime was going on. â€Å"I’m alright it was only a stun. Quit crying at this point. Someone pushed me out of the way.† Diana gazed toward Galen. She was all the while crying, and her eyes were the shade of violet precious stone. Galen was stooping on one knee, looking down worriedly at Jaime. Their eyes met, and the two of them went still. Aside from the breeze unsettling Iliana’s hair, they may have been a painting. A scene from one of the Old Masters, Keller thought. The kid with dim brilliant hair and that entirely formed face, looking down with defensive concern. The young lady with her iridescent eyes and dazzling highlights, turning upward in appreciation. It was a sweet and stunning picture. It was additionally the specific second that Iliana began to look all starry eyed at Galen. What's more, Keller knew it. She knew before Iliana knew herself. She saw a kind of mournful sparkle in Iliana’s eyes, similar to more tears going to fall. And afterward she saw the change in Iliana’s face. The appreciation became something else, something more like†¦ acknowledgment. It was as though Iliana were finding Galen at the same time, seeing everything in him that Keller had been gradually figuring out how to see. They’re both†¦ Keller needed to think imbeciles, yet the word wouldn’t come. All she wound up with was the equivalent. Them two. Optimists. Kind. Attempting to save everybody. They’re ideal for one another. â€Å"You spared her life,† Iliana murmured. â€Å"But you could have been murdered yourself.† â€Å"It simply happened,† Galen said. â€Å"I moved without intuition. However, you-you’re truly bleeding†¦Ã¢â‚¬  Iliana looked temperately down at her hand. It was the main thing that damaged the image; it was bloody and stunning. Be that as it may, Iliana’s look wasn’t alarmed. Rather, she looked shrewd past her years and interminably dismal. â€Å"I†¦ couldn’t help,† she said. Keller opened her mouth. In any case, before she could state anything, Nissa showed up alongside Iliana. â€Å"Here,† she said in her functional manner, relaxing the deliberately tied scarf at her throat. â€Å"Let me tie it up until we can check whether you need stitches.† She looked up at Keller. â€Å"I got the tag of the car.† Keller flickered and pulled together. Her cerebrum began ticking once more. â€Å"Both of you, go get the car,† she said to Nissa and Winnie. â€Å"Ill finish that.† She assumed Nissa’s position by Iliana. â€Å"Are you actually all right?† she asked Jaime, cautious to confront her legitimately. â€Å"I think we have to take every one of you three to the hospital.† Some portion of her normal to consider a to be as the dull blue eyes under the delicate earthy colored blasts met hers. In any case, obviously, there wasn’t any. Nissa’s memory blanking had been excessively acceptable. Jaime basically looked marginally mistook for a moment, at that point she grinned a little wryly. â€Å"I’m truly okay.† â€Å"Even so,† Keller said. There was a group gathering. Understudies and instructors were running from different corners of the structure, coming to perceive what the commotion was about. Keller understood that it had really been just a few minutes since the vehicle had gone thundering and shrieking along the walkway. A couple minutes†¦ yet the world had changed. In a few different ways. â€Å"Come on,† she stated, and helped Jaime up. She let Galen help Iliana. What's more, she felt abnormally quiet and serene. Galen ended up having a few pulled muscles and loads of scratches and wounds. Jaime had wounds and a dazed cerebral pain and twofold vision, which got her really admitted to the emergency clinic scarcely astonishing, taking into account how often she’d been thumped as the day progressed, Keller thought. Iliana required lines. She submitted to them unobtrusively, which just appeared to caution her mom. Mrs. Dominick had been called from home to the medical clinic. She sat with the infant in her lap and tuned in to Keller attempt to clarify how Iliana had gotten cut while remaining at the science room window. â€Å"An

The Diamond Essay -- Diamonds Jewelry

The Diamond Precious stone is the most popular jewel. It is known as the â€Å"king of gems† for its brightness and for being the hardest mineral on earth. (Foa, p.50) Its attributes empower it to be utilized for a wide range of purposes. Since precious stones are the hardest jewels on Mohs’ scale, they make helpful apparatuses for mechanical purposes, for example, boring hard materials. Nonetheless, they are very uncommon, which makes them entirely important. Their magnificence and splendor make them ideal for adornments.      Diamond is comprised of carbon. Another type of unadulterated carbon is graphite. Graphite is the steady type of carbon, found at the earth’s surface. Regardless of the way that they have indistinguishable synthetic organization, the two minerals are radically unique. Precious stone is the hardest known substance and is generally light hued and straightforward, while graphite is oily, effectively powdered, and dull in shading. Precious stone is the hardest pearl on Mohs’ hardness scale and graphite is the gentlest. Precious stone is exceptionally hard in light of its thick pressing and interlocking nuclear game plan. Graphite, then again, in spite of the fact that it is a similar component, is all the more inexactly pressed and has a six-sided, layered setup, which makes it delicate (Pough, 1991). The contrasts among graphite and precious stones are represented by the conditions in which they are made. Precious stones structure over significant stretches of time, between 100 km and 200 km beneath the surface. At this extraordinary profundity, carbon gets an opportunity to cool step by step, framing precious stone gems. At the point when volcanic emissions happen, magma conveys the precious stones up to the outside of the earth. Kimberlite magmas conveying precious stones emit at anyplace somewhere in the range of 10 and 30 km/hour and increment their speed to a few hundred km/hour inside the last scarcely any kilometers. (Pough, 44) At the surface, this magma cools and transforms into Kimberlite rock. That is the reason jewels are regularly found in kimberlite, a volcanic stone, which is frequently a lot more youthful than the precious stones themselves. All precious stones that are around today are in any event 990,000,000 years of age. On the off chance that a similar component carbon discovered its way to the surface, before it got an opportunity to frame gems and harden, it wou ld transform into graphite. Jewel precious stones happen in an assortment of shapes and structures. There are octahedral, cubic, and dodecahedral precious stone gems. The octahedral gems are framed with eight sides, the cubic ones have six sides, and the dodecahedra... ...es where mining happens, top notch jewels are not plenteous by any means. All things considered, a precious stone mine yields short of what one carat of jewel for each five tons of rock. All things considered, under 20% is usable for pearls and half of this is lost in cutting. (Arem, p.37) So as to be utilized in adornments, after precious stones are mined, they should be cut. Since jewels have such a high hardness, they are cut utilizing different precious stones. What permits them to be cut at all is the way that they don't have uniform bridle all through the whole stone. For instance, the purpose of an octahedron is more diligently than the outside of an octahedral face. Accordingly, when powdered precious stone is utilized to cut a jewel gem, the powder will consistently contain a few particles that are situated in a â€Å"hard† course comparable to the gem being cut. (Arem, p.38). Catalog Arem, Joel E. All-Color Guide: Gems and Jewelry. second version. Geoscience Press, Inc. 1992. Fisher, P. J. The Science of Gems. Charles Scribner’s Sons. New York, 1966. Foa, Emma. Pockets Gemstones. DK Publishing. New York, 1997. Pough, Frederick H. Peterson Guide to Rocks and Minerals. Houghton Mifflin Company. Boston, 1991.

Men In The Great Gatsby - Free Essay Example

The human brain is capable of doing many things, even the unimaginable. Ones actions may seem irrational to others, but that persons motives is the drive that initiates the action. The psychological critical theory is a perspective in biology that looks into someones mind and thoughts to better understand the forces that drive their motivation. In the novel, The Great Gatsby, author F. Scott Fitzgerald utilizes the characters Jay Gatsby, Daisy Buchanan, Tom Buchanan, and Nick Carraway to portray why their motivations occur. Jay Gatsby is motivated by his desire to relive the past. Every decision he makes is to impress the girl of his dream and the girl he first fell in love with. Gatsby is a young man in his thirties who grew up living impoverished. He met and fell in love with the women of his dream as a military officer. Her name was Daisy. He was drawn toward her luxurious lifestyle and he wanted to live a life of extravagance with Daisy forever. However, Gatsby was not wealthy enough to be with the girl of his dreams, so he had to convince Daisy of his worth. Jay left to fight in the war, and Daisy was waiting for him to get back. He knew that he could not satisfy Daisy with the money he had, and needed to gain an education and get rich so that he could impress Daisy. While waiting for Jay, Daisy got impatient and married Tom, a man who has inherited all of his wealth and impressed Daisy. Gatsby is inspired to do whatever it takes to win the love of his life back. Gatsby’s devotion to secure Daisy’s love again cannot be accomplished without him becoming rich, so he works to get the money needed to win back Daisy. Gatsby achieved this goal through crime such as distributing alcohol illegally. When Tom says that he, â€Å"found out† about Gatsby’s, â€Å"‘drug-stores’† Gatsby admitted to his mischief and responded â€Å"What about it?† (Fitzgerald 110). This portrays the idea that Gatsby was willing to do whatever it takes to get the love of his life back. Gatsby’s five year success in fortune would be thrown to waste if he couldn’t grab the attention of Daisy. Jay â€Å"bought† a colossal mansion in West Egg â€Å"so that Daisy would be across the bay† (Fitzgerald 72). He also threw extravagant parties every weekend where uninvited guests were allowed to show up hoping that one day Dai sy would show up in his mansion, to knowing that it is his and they could relive their past. Gatsby and Tom’s feud over the dream girl Daisy disrupts the dream that Jay desires and causes him to lose sight of his dream. Gatsby ends up pressuring Daisy into falling back in love with him, but Daisy is content with Tom and will only play games with gatsby to get what she wants. His unwillingness to let go of the past ultimately gets him killed because he fails to understand that Daisy will not leave Tom because of the comfort that Tom has provided during the five years that Jay and Daisy have been apart. Fitzgerald demonstrates the traumatic losses of a self-made man through Gatsby. He uses Gatsby’s trauma and psychological loss after losing Daisy as the reason to his motives which is the reason why he fails to leave the illusive world of living in the past. After leaving Daisy to go fight in war, Jay was psychologically damaged as he lost the only thing that mattered to him. It is that â€Å"Gatsby encountered his first trauma when he could not keep Daisy in his life† (Bui 43). This caused him to escape from reality and enter a world or a mindset where he was still with Daisy, but this was all an illusion to reality. Five years went on and Gatsby continued to fall in a deeper hole of a fantasy life, thus making it harder to move on and consequently be the cause of his death. Nick Carraway is motivated by money and success. Nick originally lived in the Midwest and had a guaranteed job in the family business. However, Nick moves to New York hoping to start a new life filled with money and extravagance. He buys a cottage in West egg and gets a job in bonds. Once in New York, Nick notices that he enjoys the city and the people’s lifestyle around him. He gets a taste of the luxury that Gatsby has and is eager to start his new life. Nick notes that â€Å"There was so much to read, for one thing, and so much fine health to be pulled down out of the young breath-giving air. I bought a dozen volumes on banking and credit and investment securities† (Fitzgerald 23). Nick wants to be like gatsby and learn the ways of his lifestyle, so he joins Gatsby at Gatsby’s weekend parties and is invited to spend time with Jay for lunch many times. However, after being exposed to many of Gatsby’s jobs with Wolfshiem and his drug store business, Nick hesitates on going through with his dream. He also helped cause a battle over a girl between Gatsby and Tom. When Gatsby dies, Nick is aware that no one really cared about Gatsby and no one attended his funeral. This makes Nick question his whole dream and later realize that his original motivation was an illusion to reality and was quite damaging to the mind of oneself. Nick is able to go back on his dream because he is a calm, level headed man who sets goals for himself and knows when to give up on his dream. After getting tied up in the Gatsby versus Tom drama over Daisy, Nick struggles to escape from it all. While trying to fight and work for his own fortune, Nick finds himself looking after others rather than himself. He gets caught up in the extravagant lifestyle of Gatsby, Daisy, and Tom and puts his future success behind him at times. He is trustworthy, but almost too trustworthy as he keeps a lot of personal secrets to himself, such as Tom and Myrtle’s affair, Gatsby and Daisy’s attempt at love again, and also Gatsby’s ways of making money. This allows Nick to stand out and stay as an outsider to the world around him. Nick is able to avoid destruction in his motives and mindset because he â€Å"does not recognize the world of trauma and loss that Gatsby has encountered in losing his ideal love† (Bui 43). Nick also had the opportunity to reflect and evaluate Jays experiences after being â€Å"traumatized by the life of Gatsby† (Bui 43). This allowed him to learn from Jays past and prevent him from falling into a psychological mess. Tom’s goal is to maintain his power through his riches by being a racist, a sexist and also abusive. Tom is a large man with a cruel body and voice. His power and strength comes from being a college athlete. Tom’s appearance resembles his actions. His strength and hardship gives him the ability to be both aggressive and threatening. There are many instances where Tom feels as if he is losing his authority over someone so he reacts in away that will keep him in power. For examples, when Myrtle repeats the name â€Å"Daisy†, Tom feels as if he is loosing his control over her and by â€Å"Making a short deft movement,† he â€Å"broke her nose with his open hand† (Fitzgerald 44). Tom gets himself into trouble with Daisy and almost loses her to Gatsby because of his need to have power. He treats Daisy as an object sometimes and leaves her for Myrtle but, he â€Å"always† goes â€Å"back† (Fitzgerald 108). Tom is fortunate that he kept Daisy comfortable for the five years that they were together before Jay comes back for her. Otherwise he would have lost his power and authority in the relationship and Daisy would feel comfortable in leaving him. Tom avoids traumatic losses by keeping the love of his life Daisy with him and not with Gatsby. Tom could have easily spiraled down into a dark place if he lost both Myrtle and Daisy. After losing Myrtle, moving away from New York was the best thing for him as he was able to move on without negative effects to his traumatic loss. Tom will stay in power and have authority over people if he has both money and Daisy, and through the novel, he manages to keep both even after a rough patch with Daisy. Francis Scott Fitzgerald utilizes Gatsby’s motive to repeat the past, Tom’s need of having authority and power, and Nicks will to do whatever it takes to be successful to illustrate how people use their motivations to work for and eventually meet the expectations of their own American Dream. Many people have a drive or a motive in their brain that makes them react the way that they do. The psychological critical theory also helps explain the intentions of others. Works Cited Bui, Thi Huong Giang. â€Å"Jay Gatsby’s Trauma and Psychological Loss.† Department of English Literature, Fukuoka Women’s University, Japan, 17 January 2013, pp. 42-46. Fitzgerald, F. Scott. The Great Gatsby. New York, Scribner, 1925.

Essay on Contrasting Genesis I and II of the Holy Bible

Contrasting Genesis I and II Where Genesis I describes a more ordered creation - the manifestation of a more primitive cultural influence than was responsible for the multi-layered creation in Genesis II - the second creation story focuses less on an etiological justification for the physical world and examines the ramifications of humankinds existence and relationship with God. Instead of Genesis Is simple and repetitive refrains of and God saw that it was good (Gen 1:12, 18, 21, 25), Genesis II features a more stylistically advanced look at the day that the LORD God made the earth and the heavens (Gen 2:4). While both stories represent different versions of the same Biblical event, Genesis II is significantly more†¦show more content†¦(Genesis 2:4-7) The second account of creation differs from the first story in three important distinctions: the indication of creation in a single day, the creation of man from the dust of the ground (Gen 2:7) rather than in our image (Gen 1:26), and the submissive role of women as a mans helper (Gen 2:18) rather than the equal created in the first story. The single-day creation indicates a combination of separate biblical traditions, rather than a specific discrepancy in the believed happenings, as well as implies that the society of the second creation placed less value in Gods creation of the physical world than in the role of humankind in that environment. Where the creation told in Genesis I centers on Gods process of shaping the world from a formless void (Gen 1:2) into an ordered, comprehensible physical world - a transition that parallels the Hebrews change from nomadic life to a settled society - the second creations fully-functioning world is merely a background for the greater role that man and woman will play. And the LORD God commanded the man, You may freely eat of every tree of the garden; but of the tree of knowledge of good and evil you shall not eat, for in the day that you eat of it you shall die. (Gen 1:16-17) It is with the introduction of the tree of knowledge of good and evil that the drama of creation at Gods hands is no longer comparable with the drama that will unfold for man and woman.Show MoreRelatedTheology of Poverty3073 Words   |  13 PagesNovember 21, 2011 Bethel University Table of Content I. Intro A. Statement of problem pg. 1 B. Thesis Statement C. Statement of Relevance II. Two major Opposing View A. Prosperity Gospel 1. Explanation 2. Argument I 3. Weaknesses/critiques B. Holistic Perspective 1. Explanation 2. Argument I 3. Weaknesses/critiques III. Person Position IV. Conclusion I. Introduction Statement of Problem Poverty has always been a veryRead MoreTheology of the Body32011 Words   |  129 PagesJohn Paul II says that these catecheses could be called â€Å"Human Love in the Divine Plan† or â€Å"The Redemption of the Body and the Sacramentality of Marriage.† B. Various scholars, in different language groupings, will generally break the theology of the body found in these 129 catecheses down into four main sections, others six. I think the most logical way to do so is to break it down into seven interrelated sections: 1) The Original Unity of Man and Woman as found in the Book of Genesis †¢ 23 catechesesRead MoreEssay about Summary of History of Graphic Design by Meggs14945 Words   |  60 Pagesillumination had sunk to a low in most of Europe. - Many people feared that the year 1000 AD would be the end of the world. - On New Years Ever, 999 AD, many people stripped naked, and lay on their roofs waiting for final judgment. - By 1150 AD, Bibles were becoming massively produced. - During the 1200’s, the rise of universities created an expanding market for books. - The Book of Revelation had a surge of unexplained popularity in England and France during the 1200s. - The Douce ApocalypseRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pages978-1-4399-0269-1 (cloth : alk. paper)—ISBN 978-1-4399-0270-7 (paper : alk. paper)—ISBN 978-1-4399-0271-4 (electronic) 1. History, Modern—20th century. 2. Twentieth century. 3. Social history—20th century. 4. World politics—20th century. I. Adas, Michael, 1943– II. American Historical Association. D421.E77 2010 909.82—dc22 2009052961 The paper used in this publication meets the requirements of the American National Standard for Information Sciences—Permanence of Paper for Printed Library Materials

Choosing a Major Accounting at ULM Essay - 750 Words

The One That Does It All When choosing a major there are many options to choose from and many variables that can affect your decision. When looking at ULMs list of majors the first one alphabetically would be accounting. Everyone knows that is not a way to predetermine a major, but it is a coincidence that accounting is a very sound major. Accounting is for anyone with a business mind who likes to be around figures mainly dealing with money. Accounting can be fastidious at times, but with hard work very rewarding. The accounting major, part of the business college at ULM, is a good choice for students because it is a strong major at ULM and leads to fulfilling careers. The accounting major at ULM is part of the college of†¦show more content†¦All the professors have at least one professional degree in accounting. Jordan Baugh, a sophomore accounting major at ULM says, â€Å"The professors are extremely magnificent. They know what theyre talking about. They are ver y good at understanding. They teach and make sure you understand, instead of just putting up powerpoints or whatever.† He goes on to tell how they are willing to work one on one and get everyone involved to give their students the competitive edge in the workforce. Several classes can also be taken online. There are also minors here at ULM that are closely related to accounting. One example of this is Computer Information Systems (CIS). CIS is the technological part of accounting which is the information system of business. Jordan Baugh also highly stressed, â€Å"Always take an accounting major over a general business major. The opportunities and options from a business major are much narrower.† The strengths of ULMs accounting major can be summed up as high quality, many in-demand opportunities, high job placement rate, faculty/student relationship, and great alumni relations (McEacharn). The greatest part of being an accounting major is the opportunities af ter graduation. If a CPA is obtained, a greater salary will follow, and the possibility of your own business. If a regular accountant is the route taken, only a bachelor’s degree is needed. The typical workday of an accountant primarily involves bookkeeping. They keep track ofShow MoreRelatedNokias Human Resources System144007 Words   |  577 PagesAccelerated filer n Non ­accelerated filer n Smaller reporting company n (Do not check if a smaller reporting company) Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: U.S.GAAP n International Financial Reporting Standards as issued by the International Accounting Standards Board ≠¤ Other n If â€Å"Other† has been checked in response to the previous question, indicate by check mark which financial statement item the registrant

Determinant of systematic financial exposure - MyAssignmenthelp.com

Question: Discuss about the Determinant of systematic financial exposure. Answer: The given report aims to throw light on the impairment component and the assumptions, which have been used by AMP Limited to prepare their financial statements and conduct the impairment tests on the given assets. The report shall also elaborate on the procedures of impairment testing which are often used by the company and describes the subjectivity that will be involved in the given procedure of conducting the given test (Amiraslani, Iatridis Pope, 2013). The annual report of the chosen company has been taken for the year ended as on 31 December 2016. AML Limited is a bay area sales agency, which promotes various interior decoration products. It has a large variety of flooring products for end users, architects and various design clients. It has products like rugs, flooring equipments, furniture and other interior item (Annualreports.com, 2018). The company is established in Australia and makes use of a wide variety of experience to inculcate new ideas and experience for the given consumers. An impaired asset of a company can be defined as an asset, which has a market value less than that of the carrying value of the given asset. The assets that are most likely to get impaired are the fixed tangible assets like property, plant and equipment. Intangible assets include accounts receivable, goodwill and others (loans, retirement education, 2018). When the asset is impaired against its carrying value , the loss incurred is recorded in the income statement of the given company. After this procedure is followed, the asset reflects a reduced carrying cost and the given adjustments shall be recognized as a loss and this shall result in the reduction in the value of an asset. Assets tested for impairment As per the annual report of the given company, AML Limited for the year ended as on December 2016, the company tested the given assets for impairment- The Goodwill as well as the intangible assets have not been amortized and so it is tested for the impairment criteria annually or even frequently which means for more than 1 time in an year if there results any changes in a circumstance or if there occurs a particular event which may indicate that the asset may be required to be impaired. This shall result in the asset being carried on to the financial statement at a reduced cost in a method by which the accumulated losses are taken on the account of impairment (Amiraslani, Iatridis Pope, 2013). Other assets, which are plant, property, investors and equipment, may be tested for the impairment when there is an indication from sources that the amount they have been carrying will not be recoverable. Method of conducting the impairment test Like stated earlier, the assets except the goodwill and the intangible assets might be tested for impairment in cases where an indication is received that the carrying amount of the given asset may not be able to be recovered. However, there may arise cases whereby the intangible assets and other goodwill that are not amortized earlier may be tested for impairment annually or may be tested for more than once in a year. This may happen when any circum stance or an event indicates so (Andrews, 2012). For the assessment of impairment, the given class of assets is grouped together at their lowest levels, which can be easily identified as a separate cash inflow and are independent of cash inflows of the other classes of assets, which are the cash generating units. The non-financial assets except the goodwill one on which the impairment has been analyzed because there are certain possibilities of the reversal o the same at each date of reporting. Impairment expenditures The given company incurred the given impairment expenses for the year ended as on 31st December 2016: Financial assets-During the given period the give company AMP Limited recorded a total impairment, which amounted to $668 million on the goodwill. The total amount was incurred on goodwill itself. Assumptions and estimates used by the company for conducting impairment test AMP limited makes several assumptions and estimates, as they are extremely concerned regarding their future. The given outcomes of the accounts by definition need to be equal to the associated actual outcomes. Certain estimates and mistakes that carry considerable risks and can lead to material adjustments to the particular asset carrying the value to the next accounting year should be discussed and disclosed with the help of notes at the end of the accounts (Cotter, 2012). These judgments need to be given here as per the accounting requirements. As the market goes through an adverse condition and there occurs a continuous downturn of the market in order to assess the recoverable amount for other tangible assets and the goodwill for which the cash was generated in the company. The given recoverable amount is then calculated and computed based on the value in use. Projections of cash flows are also used for these calculations, which are based on financial forecast, which is prepared b ased on the last five years. It is measured as the given difference between the carrying amount and the present value estimated future cash flows, which have then been discounted at the original effective rate of interest (Fit, Moya Orgaz, 2013). For the calculation of value-in use, the assumptions are as follows: EBITDA/Sales margin Discount rates Growth rates using the extrapolate flows of cash beyond the period of forecast Subjectivity involved in the process of impairment testing As per the accounting rule IAS 36 on the Impairment of assets it is generally perceived that it is a standard in the IFRS and demands that the subjective interpretation can be adaptable with regard to the given managerial requirements and also does not limit the creative accounting. It can be reflected from the annual report of AMP Limited that there is a lot of involvement of subjectivity in the given statement while the management was under the process of carrying out the impairment test (Ifrs.org, 2018). This could be done because the management had the given opportunity to exploit their discretion and they carried out the goodwill impairment test in an opportunistic manner. This is further proved by the fact that the allocation of goodwill and the computation of the recoverable amount when there does not exist any availability of the active prices, as the given goodwill is a subject of discretion. Interesting, surprising, difficult or confusing part to understand impairment testing After analysing the assessment, which was undertaken it could be, recognized that, the most difficult part of the given assessment was the indication of the impairment. As it is as a stated fact that the indication depends on a wide variety of internal as well as external factors (Carlin Finch, 2011). The frequency at which the impairment test may be conducted may depend on the discretion of the management (Jennings Marques, 2013). Hence, it is believed that there are chances that the management will carry out the test by analysing the opportunity in a case where there is a value downturn. New insights regarding conducting the impairment Impairment loss is often calculated as the difference between the carrying amount of the given asset and the recoverable amount of the given asset. The recoverable amount, which is present, is higher among the value in use and the fair value of the required asset is reduced by the given disposable cost (Carlin, Finch Laili, 2009). The determination of the fait value is done using a sales agreement or the provided value of the asset in the given active market in which the asset is traded on the information about the availability of the asset is received (Md Khokan ,Sheikh Mollik, 2014). The value in use as per IAS 36 is the present value of cash glows, which can be received from the asset. Fair value measurement As per the IFRS 13, fair value is determined with the help of- Sales agreement The availability of the best information to reveal the given amount at which the company is going to sell the highlighted asset The market value of the asset. Reason why the former accounting standards does not reflect the economic reality Nearly 50% of the companies who make the use of the GAAP or the IFRS have been affected by the changes in accounting rules. The status currently states that the companies who tend to follow the US GAAP or the IFRS have certain commitments and their given leased assets come up to around 3.3 trillion (Carlin Finch, 2010). Out of these figures, there are 85% of companies who have stated that they do not report in their balance sheet as they treat these figures as operating leases. In order to compensate this, the investors in hand generally take care of the estimates, which are inconsistent and incomparable (Lee Hooy, 2013). Hence, the statement has been given that the former accounting standards do not reflect the reality. Reasons why under the previous accounting standards the lease liabilities of the reporting entities in the balance sheet were 66 times more than the reported debts under the balance sheet According to the previous accounting standards, the companies only tend to report around 85% of their lease agreements, which was classified under the operating lease segment. They do not reflect this on the balance sheet as they created actual liabilities. This resulted in a number of companies going bankrupt during the financial crises period because they were unable to adjust to the economic reality on time (Rennekamp, Rupar Seybert, 2014). They had certain commitments to the long-term operating leases, as their balance sheets were quite lean. Hence, the given lease liabilities in the balance sheets were 66 times more when compared to the debt of the balance sheet. Reasons why the Chairperson of IASB is in the view that under the previous accounting standard no level playing field was there among some airline entities Comparability cannot be done using the former accounting systems. The airline industries tend to use the leases under operating leases and tend to not record it under the balance sheet. Due to this reason, an airline company whose whole fleet is under rent accounts will differ from the one who purchase their fleets even though the financial obligations of the airline companies are almost the same (Ramanna Watts, 2012).For this reason, there will be no level playing field among the given airline companies . As the new standard will be introduced, all these leases will be taken as assets and the lessees will account as a liability. With this, the problem is expected to be resolved. Reasons why the Chairperson is in the view that the new standard will not be popular with everyone As the new standard will be introduced, it is expected that it will almost every company will be affected by the new standard. The changes that will occur are always controversial and hence, they might not be popular among all. The given changes will be brought about in the income statement as well as the balance sheet. Hence, it is believed that these changes will have bigger impacts (Marshall, 2016). Due to these statements, all departments of a business will be affected and they need to change their process to abide by the new accounting standard. Possibilities that the new visibility with regard to all the leases will result into better informed decision for investment With the given changes in the former accounting standards, the companies shall be treating the leases in a new manner. 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