Contextual Analysis Of Moving The Battle Abroad - 1411 Words

Contextual analysis – Moving the Battle Abroad Jonathon E Houser MIL 310 American Military History I Instructor: David Bodamer 05/23/2016 Military administration in the American Civil War was affected by expert military instruction and the well deserved sober mindedness of order experience. While not all pioneers had formal military preparing, the Assembled States Military Foundation at West Point, New York and the Unified States Maritime Institute at Annapolis made committed frameworks of expert officers whose comprehension of military science had significant impact on the behavior of the American Civil War and whose enduring legacy fashioned the conventions of the advanced U.S. officer corps of all administration branches.†¦show more content†¦Officers WW1 As per Secretary of War Bread cook, a standout amongst the most significant issues going up against the War Office in April 1917, was the acquirement of adequate officers to fill the necessities of the divisions that were to be shaped for abroad duty.To ease the issue, the War Office built up various preparing camps for qualified hopefuls at different military posts, schools, and colleges. To oblige the extensive number of African Americans met all requirements for officers payments, an uncommon school for dark officers was set up at Stronghold Des Moines, Iowa, that graduated 639 students.(6) Documentation on the greater part of the officers preparation schools and a portion of the work force in participation is found among passages 407-415 in the Records of the War Division General and Exceptional Staffs (Record Bunch 165). On the off chance that an officer was appointed in the customary armed force before World War I, an administration record ought to exist in the National Faculty Records Center. The National Files likewise holds various records and distributed sources that give data on standard armed force officers. The in all likelihood hotspot for staff data is the general correspondence (report documents), passage 25, in the Records of the Assistant General s Office, 1780 s-1917 (Record Bunch 94). For a brief outline of administration of a standard armed force officer, the Registers of the Assembled States Armed force are a fabulous

Financial Statements Free Essays

The following paper will talk about the income statement and what the income statement tells about the company including why this statement is important and what business decisions can be made using the income statement. Also, the paper will talk about the balance sheet and what the balance sheet tells about the company. Also, the reason the balance sheet is important and what business decisions can be will be covered. We will write a custom essay sample on Financial Statements or any similar topic only for you Order Now Lastly, it will talk about the statement of cash flows and what it tells about the company. It will talk about what kind of business decisions can be made using the statement of cash flows. In the conclusion the paper will provide the information how data provided in the statements can assist in making business decisions and what information is not provided that can assist managerial decision making. As it was indicated by FASB, the main purpose of financial reporting is to provide financial information about company performance. The income statement is one of the most important financial statements because of its predictive value and qualitative characteristics. The income statement is also known as profit and loss statement that records company revenues and expenses during a certain period of time. The reason the income statement has very high importance is because it can determine the company’s operating performance during a specific period of time. â€Å"Specific items that are causing unexpected expenditures can be pinpointed, such as phone, fax, mail, or supply expenses. Income statements can also track dramatic increases in product returns or cost of goods sold as a percentage of sales† (Business Town, 2010). Also because it provides so much important information about the business, the income statement is required by lenders, investors, and vendors. There are many users that can make their business decisions based on an income statement of the organization. The bank can use income statement information to determine if a company produces enough revenue to be able to pay back a loan. An owner of the company can determine if the company makes enough revenue to hire new employees or to look at the sales performance for the month. The balance sheet should disclose a company’s wealth at a point in time. These measurement techniques of balance sheet can be summarized as past oriented—historical; current oriented—replacement amounts; and future oriented—expected amounts† (Schroeder, Clark, Cathey, 2005). A balance sheet can be defined as a summary of financial balances of the organization. There are three main elements of balance sheet: assets, liabilities, and equity. Usually the following classifications are presented in the typical balance sheet: Assets Current assets †¢Investments †¢Property, plant, and equipment †¢Intangible assets †¢Other assets Liabilities †¢Current liabilities †¢Long-term liabilities †¢Other liabilities Stockholders’ equity †¢Capital stock †¢Additional paid-in capital †¢Retained earnings (Schroeder, Clark, Cathey, 2005) As well as income statements, the balance sheet will help lenders, creditors, and investors to determine profitability of the company and help to decide whether to invest in the company or not. The balance sheet statement will help to detail the history of the business, including the profit and loss, the seasonality of earnings, and other factors that are unique to the business† (Business Town, 2010). The statement of the cash flow is also very important financial statement. The purpose of this statement is to record cash generated during the specific time period. The statement of cash flow reports cash that was generated and used in following categories: operating activities, investing activities, and financial activities. The FASB has emphasized the importance of cash flow information in its deliberations. SFAC No 1 states that effective financial reporting must enable investors, creditors, and other users to assess cash flow prospects and evaluate liquidity, solvency, and flow of funds† (Schroeder, Clark, Cathey, 2005). The statement of the cash flows tells the company’s liquidity, solvency, and its financial flexibility. As well as other financial statements discussed in this paper, the statement of the cash flow helps investors to make right decision based on provided information. The statement of the cash flow also helps predict and evaluate future returns or potential risks. â€Å"In 1987, the FASB issued SFAS No. 95, â€Å"Statement of Cash Flows. † This statement established standards for cash flow reporting , as a result, all business enterprises are now required to present a statement of cash flows in place of the statement of changes in financial positions as part of the full set of financial statements† (Schroeder, Clark, Cathey, 2005). The main purpose of the statement of cash flow is to provide information about cash receipts and cash payments during selected period of time. This information is necessary for investors and creditors, so they can see a potential picture of prospective cash receipts. In conclusion, financial statements are very important for any business, starting from small startup companies to global corporations. Financial statements can help determine an organization’s problem as well as identify a corrective action. Understanding of financial statements is also very important because it can tell accurate information about what happened in the past. By using financial statements, it is possible to analyze and evaluate financial activity from the past and forecast the most likely future activity. Besides financial statements there is other non financial information that can assist in making business decisions and assist in managerial decision making. It is important to compare both, financial and nonfinancial measures to see a better picture of the organization as a whole. It is important for managers to include nonfinancial performance standards in their analysis of operations because not every aspect of corporate activity can be expressed in terms of money. Nonfinancial performance measures relate to manufacturing and production, sales and marketing, people, research and development, and the environment. How to cite Financial Statements, Essay examples Financial Statements Free Essays Financial Statements Accounting is a function by which users can understand the internal financial workings of a company. Use of public accounting dates as far back as the late nineteenth century (Hendrickson, 2007) and continues today under the set guidelines that accounting professionals refer to as generally accepted accounting principles. These principles are set in the United States by the Financial Accounting Standards Board and the Securities and Exchange Commission (Weygandt, p. We will write a custom essay sample on Financial Statements or any similar topic only for you Order Now 9, 2008). The International Financial Standards Board collaborates on ways to standardize these principles globally. Through accounting, an entity methodically identifies financial transactions, chronologically records and analyzes the transactions, and communicates this information to interested users (Weygandt, p. 4, 2008). In this paper, the subject is to identify the four basic financial statements, how they interrelate, and how both internal and external users make use of these statements. Companies prepare the four basic financial statements in the following sequence; income statement, retained earnings statement, balance sheet, and statement of cash flows (Weygandt, p. 1, 2008). The reason for the order is each statement supplies an important piece of financial information the next statement needs. Further examination of each of the financial statements clarifies the flow of information from statement to statement. Preparation of the income statement comes first. The income statement examines only the revenues and expenses of the entity over a certain period. If the revenues exceed the expen ses within the period, the result is a net income (Weygandt, p. 21, 2008). If expenses exceed the revenues, a net loss results for the period. The next financial statement, the retained earnings statement, needs the net loss or net income figure. The second basic financial statement is the retained earnings statement. This statement reflects why there is an increase or decrease in the retained earnings of an entity over a period (Weygandt, p. 21, 2008). The period is the same as the income statement. The retained earnings statement carries over the ending balance of the prior period retained earnings statement. If it is the first statement of this kind for the entity, it begins with a retained earnings amount of zero. At this point, the net income or net loss carries from the income statement. A net income balance increases retained earnings; a net loss decreases retained earnings. The last item a retained earnings statement takes into consideration is dividends. If the entity decides to pay out a dividend, the retained earnings statement shows the dividend, which decreases the ending balance of retained earnings. The balance sheet comes third in the sequence of financial statements. The balance sheet reports the assets, liabilities, and stockholder’s equity of an entity on a specific date (Weygandt, p. 23, 2008). This date correlates with the ending date of the periods for the prior statements. The total of assets must equal the total of liabilities and stockholder’s equity on the balance sheet. Stockholder’s equity consists of the total of common stock, revenue, retained earnings, dividends, and expenses. The retained earnings balance above carries to the balance sheet. The last of the four basic financial statements is the statement of cash flows. This statement summarizes the inflow and outflow of cash over the same period as the income statement and retained earnings statement. The cash flow statement shows the cash effects on company operations, investing transactions, financing transactions, net increase or decrease of cash, and the ending cash balance (Weygandt, p. 24, 2008). The cash balance (under assets) from the balance sheet flows into the statement of cash flows. Internal and external users both make use of the four basic financial statements. Managers, employees, directors, and owners are examples of internal users; people within a company that use the information for daily operations. An income statement can help determine where expenses need to be cut or where expansion would be wise because of revenue generation. The retained earnings statement helps with decisions to make dividend distributions or invest excess earnings back into the business. A director could use the balance sheet quickly to review if liabilities are too far exceeding the equity of the company. Employees could use cash flow statements as proof of performance for compensation requests. Investors and creditors are examples of external users because they are persons outside of a company using the financial statements. Investors review these statements when making investment decisions. They need to see profitability and dividend distributions. The information is also used in making calculations such as return on assets or debt to total assets. Creditors also use the information on these statements to calculate ratios for determining whether or not to lend money, interest rates at which to lend, or even the length of the term for which they are lending. In ummary, one can see how accounting and the four basic financial statements it produces (income statement, retained earnings statement, balance sheet and statement of cash flows) are an integral part of any business entity. Businesses use these statements both internally and externally to function. The fact that public accounting has been part of the business structure for over a century shows its true value. Referenc es Hendrickson, H. S. (2007). Encyclopedia of business and finance (2nd ed. ). Detroit, MI: Macmillan. Weygandt, J. J. (2008). Financial accounting (6th ed. ). Retrieved from The University of Phoenix eBook Collection database. How to cite Financial Statements, Essay examples Financial Statements Free Essays For a business owner, their main goal is to make a profit, and become successful so they can have a long future. In order to do that, he or she will have assets that will outweigh their liabilities and expenses, to gain a profit in the company. In a company there are four financial statements (Balance sheet, Income statement, Retained earnings statement, and Statement of cash flow) that he or she must have so investors can see in different time periods how their company is doing. We will write a custom essay sample on Financial Statements or any similar topic only for you Order Now â€Å"Preparing an income statement is one of the basic responsibilities of the accounting function. (Alvis, Hillstrom, 2006, para. 3) This financial statement lets his or her investors know how well he or she did on revenues after they had to pay out their expenses for the time period. This lets the investors know how his or her business is doing in the product or service in which their selling. Cash is the most important asset a company can have, because he or she can pay expenses without having to liquidate any other assets (ex. computers, office furniture, etc. ). It also lets them know how much expenses him or her generally have going out of the business. In preparing a Retained Earnings Statement, him or her first need to take his or her retained earnings, which is the money that was earned off of the common stock, and him or her want to use to grow the business instead of paying the money out in dividends. He or she will add retained earnings to their net income, then subtract out any dividends that will be paid to stockholders. That will show him or her their total Retained Earnings. â€Å"Some investors seek companies that pay high dividends. Other investors seek companies that instead of paying dividends reinvest earnings to increase the company’s growth. Lenders monitor their corporate customers’ dividend payments because any money paid in dividends reduces a company’s ability to repay its debts. † (Kimmel, Weygandt, Kieso, 2003, p. 13). The Balance Sheet describes how his or her business is doing with its assets and liabilities and stockholders’ equity. It is the basic accounting function. He or she must list out all of the assets, which could include: cash, accounts receivable, prepaid expenses (ex. Insurance payments), equipment, and buildings. Assets are on one side of the equation. The other side of the equation should be his or her liabilities and equity. Liabilities are different expenses that are paid for the company such as: Accounts payable (the items you purchased on credit), taxes, and accrued liabilities. Stockholders equity is common stock (new money from stockholders) added in with the retained earnings (money that he or she have kept to grow their business). Liabilities and equity should equal the same amount as assets. Statement of Cash Flows is broken into several sections. The first section will have cash that the business has received for operating activities. The product or services that have sold would be in this category. Also, if he or she had expenses to make the product (wrapping paper, tape, and mixing solution) this would be subtracted from the cash that was had gained from operating activities. The next section would the equipment or supplies purchased for investing in the company. The next section will be the cash that he or she has generated by people financing their company. This would include, stockholders buying new stock, and a bank lending the company money. He or she would then take the cash that has been received from operating activities and the financing money and that would be how much cash the company has at that particular time period. To see how a company is doing financial reports can be run on a monthly basis, and use the technique comparative reporting. Management could compare current months to prior months to see if the company is making a profit or losing money throughout the months. Businesses use these records to see if it has the financial means to expand their business more. Would they be able to hire more employees, purchase new locations? Investors also use this information to see how the company is progressing, or if it the profits aren’t as big as they use to be. This could be a sign for trouble down the road. ? WORK CITED Alvis, J. M. Hillstrom, L. (2006). Income Statements. In M. M. Helms (Ed. )Encyclopedia of Management, (5th ed. , pp. 367-371) Detroit: Gale Retrieved November 6, 2010, from Gale Virtual Reference Library via Gale: http://go. galegroup. com/ps/start. do? p=GVRLu=Apollo Kimmel, P. , Weygandt, J. , Kieso, D. (2003). Essentials of accounting: Tools for business decision making (2nd ed. ). Hoboken, NJ: Wiley. How to cite Financial Statements, Papers Financial statements Free Essays string(52) " its consequences and difficulties they have faced\." Findings – Authors have found out that the adoption of fair value of financial assets has increased the disclosure requirements and It gives more value to financial statements. Results obtained from research revealed that earnings have decreased due to convergence to ALAS 39 and Management has overall positive perception regarding adoption of fair value for financial assets. Key Words Fair value, Diversified holdings, Earnings per Share, Return on Investment Paper Type Research paper 1. We will write a custom essay sample on Financial statements or any similar topic only for you Order Now Introduction For many years, the users of financial statements have sought relevant and timely Information about balancing instruments. Traditionally, the elements of financial statements – assets, liabilities, Income and expenses ? have been recognized under the historical cost and as such, the financial instruments, not different from the rest, were measured at historical cost. During the sass, some categories of financial Instruments changed from being based entirely on historical cost to a mixed historical cost,’market value approach, reflecting developments in the accounting standards. For example, under this model the trading book in the banks is measured at market value while the banking book is measured at historical cost. However, after sometime it became apparent that such a separation does not always reflect the way banks manage their books. Trading book Instruments are, for example, used to hedge the interest rate risk in the banking book. Over time greater use will probably be made of credit derivatives to hedge credit risk in the banking book. Where there is hedging of this kind, the trading book item has to be shown at book value. (Jackson, 2000; Lodge, 2000). Due to such discrepancies, the need for a revision of the measurement of financial instruments came into existence. However, with the nonviolence to ALAS 39, the measurement of financial instruments was diverted to fair value. The superiority of fair value measurement over historical cost accounting has been gaining broad-based acceptance among accounting professionals and standard setters (Berth, 1994: Berth et al. , 1995). It Is believed that fair value measurements and recognition of these values in the financial statements, along with adequate disclosures, will provide accurate, comprehensive and timely information to evaluate an enterprise’s exposures to financial risks, as well as rewards In a proper Asia (Adamant, 2002; Ball, 2006). Though there are detailed discussions as to why financial instruments should be recorded in the balance sheet at fair value, they do not explore the earnings process and the interrelationship between fair value ‘OFF evident that there is a lack of research in this area, and this study aims to fill this void. The purpose of this paper is to examine the academic literature on the effect of the adoption of Fair value for Financial Instruments on the earnings of an entity. In the study, we have focused on the effect of adoption of fair value for the financial stets on the earnings of Diversified Holdings, from the perspective of the company. On the outlook, we test whether the level of earnings is significantly lower before the convergence to ALAS, and reported earnings is more value relevant during the FIRS period. This study covers the two time periods, one year before the convergence and one years after the adoption (FIRS period). Since there was no other change in the financial reporting environment of Sir Lankan during the period studied, we assume that the potential country-level factor that could affect firm’s earnings during the erred was the convergence FIRS. Secondly, this work paper provides the impact of the change in accounting treatment on the Return of Equity and Return on Investments of the holding company. Finally, this study reviews the insights and perceptions of the managers of the holding companies on the adoption of fair value for the measurement of Financial Assets in their entities. 2. Literature Review 2. 1 Background Over the years there has been a burgeoning need among standard setting bodies, academia, shareholders and professional bodies in improving the comparability and reliability of financial statements. To achieve this objective, SAAB introduced many relevant accounting standards including one of the most complex and debatable important standards namely, FIRS 13 and AS 39. FIRS 13- Fair Value Measurement defines the fair value, sets out framework for measuring fair value and discusses the disclosures required on fair value measurement. One of the major modules discussed in FIRS 13 is that fair value measurement of financial instruments. FIRS 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the assortment date (I. . An exit price). That definition of fair value emphasizes that fair value is a market-based measurement, and not an entity-specific measurement. (Ball, 2006). When measuring fair value, an entity uses the assumptions that market participants would use when pricing the asset or liability under current market conditions, including assumptions about risk (Penn an d Belly, 2010). According to AS 39 financial asset can be defined as any asset that is A. Cash, B. An equity instrument of another entity, a) a contractual right: I. O receive cash or another financial asset from another entity; or it. O exchange financial assets or financial liabilities with another entity under conditions that are potentially favorable to the entity: or b) a contract that will or may be settled in the entity’s own equity instruments and is: I. A non-derivative for which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments; or I’. A derivative that will or may be settled other than by the exchange off fixed equity instruments. For this purpose the entity’s own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery f the entities own equity instruments. 2. 2 Prior studies on Fair Value measurement of financial assets Previous research articles and case studies on fair value measurement adoption provide valuable insights on how other countries have dealt with its consequences and difficulties they have faced. You read "Financial statements" in category "Papers" A case study on how China has adopted fair value accounting (Penn and Belly, 2010) discusses on high degree of adoption of FIRS fair value measurement for financial instruments within China AGAPE. Since China is an emerging country they place much attention on adopting international standards to attach with the investors’ information requirements. As per the proposals of Joint Working Group of standard setters, the reliability of financial statement figures plays an important role when providing information to the users of financial statements. With the fair value adoption for financial assets, it clearly gives an idea of true economic conditions of the financial assets. On the other hand it has an inherent risk of volatility incorporated in to financial statements. In Fair Value Accounting and Future Financial Instruments Jackson and Lodge) discusses on the difficulties in adopting fair value accounting in banking sector as they have high amount of financial assets in their asset portfolio. Hence banking books are exposed to higher amount of volatility if fair value accounting is adopted. Also when bringing financial assets to fair value the discounts rate to be used is debatable; whether to use market rate or internal discount rate. Additionally banks might be taxed on unrealized gains if gains from fair value changes are used for tax purposes. When fair value measurements are calculated only for external financial reporting purposes, they often will not have been produced from a defined process with consistent valuation methods and systems and strong internal control. We are concerned that fair value prepared only for external reporting purpose, not used by the enterprise to manage its business and prepared without the benefit of major invest ment in systems and human resources, may be unreliable and frequently would present significant audit difficulties. Although this situation present today with fair value disclosures for financial instruments and for hedging requirements of AS 39 and FAST Statement No. 33, the broader use of fair value measurements for all financial instruments in the primary financial statements would exacerbate the reliability and audit issues† explains Leister Wilson and Ernst Young in his article Fair Value and Measurement; Where the conflict lie. 3. Methodology The main research question, as outlined above, is â€Å"Does the measurement of fair value for financial assets of diversified holdings improve the earnings? To provide a consistent platform for assessing the impact from the measurement of fair value for financial assets, this study examines the diversified holdings which had been listed at Colombo Stock exchange. Diversified Holdings are of particular interest for several reasons. Firstly, the core business of the diversified holding companies is engaging in considerably large amount of investm ents compared to that of the companies listed under other sectors in Colombo Stock Exchange. Secondly, the focus on this study is on the Financial Information relating to the â€Å"company’ rather than the â€Å"group† because when taken as a group, the fair value impact of investments of companies might set off each other thus giving misleading results and conclusions. This study analyses the related information of four holding companies namely, John Keels Holdings PL, Carson Cumberland PL, Aitkin Spence PL and C T Holdings PL which represents 74% of the total market capitalization of diversified holdings listed in Colombo Stock Exchange as at 22nd November 2013. Refer appendix 01). Data for the study includes financial accounting information retrieved from the annual reports of the companies in the selected sample pertaining to the years 2012/13 and 2011/12 and non-financial data on the perception of the managers on the convergence, obtained in the form of open ended interviews with a set of limited questions. The variables used in this research paper to det ermine the effect of the earnings of the company as a result of convergence are earnings per share (PEPS) and return on investments (ROI). Data analysis for the study includes both quantitative and qualitative methods. A Comparative Analysis has been used to study quantitative data and a perception analysis and they were conducted to identify the perceptions of financial mangers regarding the measurement of fair value for financial assets. To pursue its overall research goal, the study is organized to address the following three interrelated research objectives. The first objective of the study is the examination of the change in accounting treatment and disclosure requirements due to the measurement of fair value for financial assets. For this purpose a disclosure analysis was conducted using the annual reports of the selected sample. Under this methodology, a comparison was carried out between the disclosures made in the annual reports of 2011/2012 and the disclosures made in 2012/2013 annual reports in order to ascertain the new disclosure and measurement requirements from the adoption of SLURS/ALAS. The second objective of the study is the examination of the impact of the change on key performance indicators (PEPS, ROI). The hypothesis selected for the study supports this objective is â€Å"The measurement of fair value for financial assets has increased ROI and PEPS of diversified holdings†. The methodologies used for the analysis are mean, variation and regression analysis. The approaches were carried out in this study to pursue the above designated objectives. As per the first time adoption of ALAS/SLURS, the companies were required to prepare conciliations to restate 2012 and 2011 financial statement figures in accordance with Sulfurs. The increase or decrease in fair value of financial assets due to adoption of Fires was obtained using these reconciliations. Then the delta of ROI and PEPS was calculated based on the change in fair value. Further, the mean and variation of such calculated ROI and PEPS was calculated using relevant formulas to identify the average impact on earnings due to the fair value measurement. Then a relationship between particular variables was obtained using regression analysis to identify the eat value of variable to test the hypothesis of the study which states that there is a positive impact on ROI and PEPS due to the measurement of fair value. Variables used in regression analysis are the value of financial assets before the convergence of with regard to financial assets were obtained from 2011/2012 annual reports, which had been measured under cost and they were analyses against the comparatives in 2012/2013 annual reports which have been restated as per the ALAS 39. As such, the outright change occurred as a result of the convergence to FIRS could be able to identify. The percentage difference between above two variables is used as X values of the regression graph and the resulted ROI and PEPS were taken to the Y axis. After conducting regression test we could identify beta values between the variables and the nature of relationship among them. The third objective of the study is to analyses manager’s perception regarding the measurement of fair value. To achieve this, a set of open ended interviews were conducted with manages to identify their views on the convergence. Here we have not tested any hypothesis nonetheless generalized their own views. 4. Analysis and Discussion 4. 1 Disclosure Analysis Adoptions of Sulfurs significantly broaden the presentation and disclosure requirement. From the convergence, it is expected to reduce the risk of wrong decision making and give more relevant information (Ryan, 2008). Based on the research carried out, it was identified that the quality of disclosure on financial assets has been improved. The financial statements prepared according to CLASS have not included any separate disclosures on financial assets, further the investments on financial assets have been recognized at cost and only the market value of the investments have been separately disclosed. In the examination of financial reports prepared according to the Sulfurs; after convergence to ALAS 39, it was evident that financial assets are disclosed separately and measured at fair value. The convergence requires disclosing definition of fair value, hierarchy in determining fair value, fair value used in initial and subsequent measurement, and also the fair value used in impairment testing of financial assets. At the circumstances where the fair value of financial assets recorded in the statement of financial position cannot be rived from active markets, the fair values have been determined using valuation techniques and these valuation techniques have been disclosed in the notes to the financial statements. If this is not feasible and a degree of Judgment is required in establishing fair values, the liquidity risk, credit risk and volatility have been disclosed as the basis for Judgments. 4. 2 Analysis of the impact of the change on the key performance indicators This analysis examines the impact of the change on key performance indicators, the Earnings per Share (PEPS) and Return on Investment (ROI). The ROI has been calculated using following formula and the calculations and are included in Appendix 01. ROI Earnings change due to convergence Total asset value as per ALAS transition to SLURS/ALAS. Mean of ROI has decreased by 1. 25% which revealed that the fair value measurement for financial asset has a negative impact on the earnings. The PEPS has been calculated using following formula: = Earnings change due to convergence PEPS Weighted average number of shares The mean value of PEPS has increased to 15. 18%. The increment of ROI is largely due to the increased PEPS of CT Holdings. CT holdings PEPS has increased by a significant amount due to the lower number of shares. PEPS of John Keels Holdings and Aitkin Spence have decreased and PEPS of Carson has increased by a negligible amount. Graphs for above discussed results are presented in Appendix 02. Graph 01 shows the relationship between the value of financial asset according to both ALAS and CLASS and the respective ROI. A trend line was obtained and the formula of the regression line was extracted. The beta value of the line is -10. The downward slope shows that there is a negative relationship between the earnings and the changes on air value measurement. Graph 02 shows the relationship between PEPS and the value of financial asset according to both CLASS and ALAS. The slope of the regression line was -6. Under this also, a negative impact was identified. 4. 3 Perception Analysis This was carried out in order to address the perception of key financial managerial persons of the companies in the selected sample regarding the adoption of fair value for financial assets. The conversion process of Sir Lankan Accounting Standards with International Financial Reporting Standards (FIRS) has given an opportunity to the UAPITA market to raise confidence of stakeholders and promote good accounting practices. But it’s human nature to dislike change, and most of the responses to the changes arising from the use of the new Standards have been negative. In some cases, despite a similar requirement being existent in the Sir Lankan Standards (Class) companies want to continue their past practices, not recognizing that accounting has also changed to keep pace with business and the environment. Therefore perception analysis has been carried out to get overall idea on organizations’ perception regarding fair value adoption and the results of the analysis has briefed below. Approximately one fourth of the interviewees were in the perception that accounting for financial instruments considered a challenge as companies will be required to identify such instruments. FIRS provides detailed guidance on recognition, measurement and disclosure requirements for financial instruments. It requires all financial instruments to be initially recognized at fair value, while some instruments are re-measured at fair value at each reporting date. This will result in increased volatility in the income statement and/or equity. Measuring at financial instruments at fair value is considered as cumbersome and external stakeholders and create awareness of the impact of adoption of fair value for financial assets. The rest of the interviewees claimed that the adoption of fair value in financial instruments has upgraded the quality of financial instruments to world class level. Suppliers, lenders, counter parties, customers, investor community and many other stake holders will give a premium for the best as they receive more reliable and up to date information through financial reports. . Conclusion The first objective of this study is to assess of the change in accounting treatment and disclosure requirements due to the measurement of Fair Value for Financial Assets. From the study performed, it could be identified that, quality of disclosure on financial assets under SLURS has improved after the convergence which in turn has increased the value of the financial statements. As per the second objective of this s tudy, the impact of convergence on the change of key performance indicators (PEPS, ROI) of selected companies was analyses. The hypothesis built up at the enhancement of the research is â€Å"The effect of adopting Fair value for Financial Assets has a positive impact on Key Performance Indicators†. Based on the results obtained from our research revealed that, the earnings have decreased due to the convergence to ALAS 39. This concludes that our hypothesis has rejected and null hypothesis has accepted as the conclusion. The final objective of the research was to obtain the perceptions of the convergence from the financial managers on the convergence to obtain an overall idea on the convergence of ALAS. How to cite Financial statements, Papers

Providences Manipulations in Romeo and Juliet free essay sample

The swirling traffic of events establishes the seriousness to resolve the conflict that harms Verona’s society. Romeo and Juliet’s lives are constantly manipulated by Providence to renew society and end the feud between their families. Providence manipulates the decisions and actions of characters within the play to bring the lovers’ lives and deaths together. Romeo providentially meets and falls in love with Rosaline; however, his love for her is unrequited and Providence uses this rejection to prepare Romeo for the pains and dangers of love. Rosaline motivates Romeo to attend the Capulet feast where he will eventually meet Juliet. At the feast, Tybalt catches sight of Romeo and intends to fight him. However, Providence brings Capulet, master of his house and the strongest enemy of Romeo’s family, to restrain him, letting Romeo remain at the feast to meet Juliet. â€Å"Content thee, gentle coz, let him alone,/’A bears him like a portly gentleman;† 1 Providence uses Capulet to ensure the meeting between Romeo and Juliet, the two pawns in the process to end the feud. Capulet obliviously plays a role in the lovers’ deaths. Providence manipulates Friar Lawrence’s actions by moving him away from the tomb as Romeo commits suicide and Juliet awakes, who also kills herself, allowing no interference in Providence’s plans. Characters within Romeo and Juliet play a key role in ensuring the meeting and deaths of Romeo and Juliet. Events and situations are manipulated by Providence to ensure Romeo and Juliet’s love and deaths. Providence demonstrates its power by manipulating events to ensure immediate love. Rosaline does not love Romeo back, leaving Romeo available, and Juliet is told that all her suitors will be at the east. After the feast, Romeo ends up beneath Juliet’s balcony, and hears her profess her love for him. So Romeo would, were he not Romeo call’d, Retain that dear perfection which he ows Without that title. Romeo, doff thy name, And for they name, which is no part of thee, Take all myself. (2. 2. 45-49) Romeo and Juliet both have a chance to speak to each other and proclaim their love for each other. Hearing each other’s mutual love is part of Providence’s plan to establish passionate love between the children of the Montague and Capulet families. Mercutio’s death plays a role in Providence’s plan to ensure Romeo and Juliet’s sacrificial deaths. As Tybalt and Mercutio fight, Romeo steps between them intending to stop their fighting, but Tybalt’s sword providentially pierces Mercutio underneath Romeo’s arm. This causes Romeo to become vengeful, and blinded by anger, he kills Tybalt, leading to his own banishment. Providence uses Romeo’s banishment as an opportunity to establish the lovers’ desperation for each other, therefore ensuring that they take drastic measures to be together again. His banishment forced Juliet to fake her death in order to be with Romeo once again. Also, Capulet forces Juliet to marry Paris. This new situation gives her little time to contemplate upon her circumstances, causing her to drink the poison as a solution which leads to the tragic events within the tomb. Friar Lawrence discovers that the letter addressed to Romeo telling him about Juliet’s fake death has not been sent due to a quarantine. This mistake fools Romeo to believe that Juliet had died and he kills himself out of sadness. Providence uses their immense love to ensure Romeo and Juliet’s deaths. Circumstances are manipulated by Providence to ensure Romeo and Juliet’s meeting, immediate love, and death. Dramatic irony is examined in Providence’s interventions in Romeo and Juliet’s lives. Juliet is already married to Romeo unbeknownst to her father who orders her to marry Paris. Providence uses this to speed events to establish a sense of anticipation. Tybalt challenges Romeo, but does not know that he is now related to Romeo. Mercutio steps in and is killed by Tybalt, who is then slain by Romeo. As punishment, Romeo is banished. Providence uses his banishment as reason for Juliet’s fake death, leading to both their deaths. Juliet drinks the potion and appears dead, but Romeo is not aware that her death is fake. Providence ensures their love is strong enough so that Romeo kills himself when he sees Juliet dead. It is ironic that there is danger in loving each other. Providence uses their tender, true love to unite Rome and Juliet. Romeo dreams he is united with Juliet but awakes to Balthasar’s news that Juliet is dead. Providence ensures that they will be united in heaven as they have served their purpose to unite the families. Throughout the play, Romeo and Juliet comment on their lives in the perspective of death, establishing a sense of readiness for their deaths. â€Å"O God, I have an ill-divining soul! † (3. 5. 54) Romeo and Juliet see each other in death, oblivious to their roles as sacrifices to end their parents’ feud. Providence’s manipulations in Romeo and Juliet’s lives are shown through ironies. The events in Romeo and Juliet are swift and speedy due to Providence’s intervention. It causes Romeo and Juliet’s decisions to become irrational and unthought of. The instant love of Romeo and Juliet establishes the urgency to end the feud and the preparedness of Providence’s plans. There is an immediate exchange of vows on the night they meet beneath Juliet’s balcony. Providence ensures this meeting so that the lovers can profess their mutual love. There are sudden, hurried plans for Juliet’s wedding with Paris, leading Juliet to find a quick solution of drinking the potion. Romeo learns of Juliet’s death suddenly by Balthasar. â€Å"Her body sleeps in Capels’ monument,/ And her immortal part with angels lives. I saw her laid low in her kindred;s vault,† (5. 1. 18-20) Romeo is distraught and kills himself to be united with Juliet in death. The swift deaths of Tybalt and Mercutio establish them as Providence’s temporary pawns in its plans to end the feud. The events in the tomb are swift and concise; Romeo kills himself right before Juliet awakes, and Juliet commits suicide after she sees Romeo dead. Providence quickens events in Romeo and Juliet to establish the seriousness in using the lovers as sacrifices to end the feud. Providence renews society and ends the feud between Romeo and Juliet’s families by their sacrificial deaths. Romeo and Juliet are conceived to unite their families by dying through Providence’s manipulations. The lovers die to atone for their parents’ sins of keeping the feud alive. Only the power of Providence can end the feud. Prince Escales’s death threats to those who fight are not enough to stop conflict between the families. Providence is aware that Romeo and Juliet’s lives are most important to their parents, and uses their deaths to bring realization to their parents that the feud has been the reason for all the deaths of Capulets, Montagues and citizens. â€Å"For I will raise her statue in pure gold† (5. 3. 299) Montague and Capulet agree to create gold statues of their children whom they realize were sacrifices because of their enmity. Their deaths are honored and serve as sacrifices to renew society by ending the ancient feud. Romeo and Juliet’s fates are manipulated by Providence to achieve the solution to an ancient feud between the Montagues and Capulets. Providence’s plans are to restore social order and to bring back peace to Verona’s society. Despite the many deaths due to the feud, Montagues and Capulets continue to clash in civil war. Providence is aware of this and uses the families’ children, Romeo and Juliet, as sacrifices to pay the blood debt for the chaos in society and to force the conflicting families recognize that their children’s deaths happened because of the feud. Providence lurks in many circumstances and characters in the form of ironies, accidents, speed, and decisions.

Sexuality and Gender Theory Essay Example

Sexuality and Gender Theory Essay Sexual behavior in humans entails complex cognitions such as attitudes, beliefs, thoughts and fantasies as well as even more insubstantial features linked with culture and lifestyle. So, in a very real sense, it is not probable to separate the physically sexual from the rest of a persons sexuality and other facets of an individual are being (Kimmel, M. S., ; Plante, R. F. 2004, 102). Furthermore, it is psychologically naive to presume that a controlled set of overt behaviors unproblematically defines and sets limits on what can be taken as sexual behavior.For instance, some psychologists have argued that crimes such as stealing are expressions of sexual motives although no genital or attempted genital contact is implicated (Revitch and Schlesinger 1990, 42). Similarly, some feminist psychologists and others argue that rape is not an erotically provoked, sexual crime. Instead, they suggest, it should be regarded as yet another expression of male power and authority motives that form t he bedrock of sexual politics (Kelly 1990, 87). This is obviously a psychological explanation of rape but one in which the erotic or the sexual constituent of genital contact is dismissed as insignificant compared to a macro-level analysis based on sexual politics far removed from the psychodynamics of an individual rapist. This feminist position likely has some authority, and this point of view is resistant by evidence, for example, that rape is not sexually agreeable for at least a proportion of rapists (Pamela Church Gibson and Roma Gibson, 1993, 211). All of this is significant since it reminds us that the parameters of human sexuality are not obviously defined or constrained within psychology and that for its understanding we should go far beyond an analysis of sex as simply a genital act.Sex radical feminists link ranks with sex workers when radicals indict feminists critical of the sex industry of strengthening the traditional heterosexual values of monogamy, understanding, a nd romance that stripping, pornography, and prostitution flatly reject (Lynne Segal and Mary McIntosh, 1992, 74). From a sex radical perspective, feminists who are incapable or unwilling to tackle their own sexuality and who see little if anything that is not demeaning about sex work under patriarchy are the natural allies of a sexual conservatism that denounces the anonymous, recreational, pleasure-seeking sex in sex work. Moreover, numerous feminists from a diversity of theoretical perspectives believe that such an coalition results in the association of feminism with an anti-sex moralism that makes feminism unappealing to women who think themselves both politically enlightened and sexually adventurous.In spite of misgivings, we will arbitrarily restrict our deliberation of sexual behavior to aspects noticeably related to its physical or bodily expressions. Sexual behavior is taken to refer to the attitudes, behavior, feelings, and cognitions that are concerned with sexual arousal and that lead to genital inspiration and, frequently, excitement. Of course, we cannot oversimplify with any precision concerning the nature of these attitudes, behaviors, feelings and cognitions since they differ widely between people. In short, our restricted and subjective definition fundamentally limits consideration of sexual behavior to the erotic which comprises only a part of potential sexual behaviors. In this way we can begin a point of focus for our deliberation of sexual behavior.Sexual motives and practices require not be attached to love. Sex is characteristically perceived as a biological drive akin to hunger (e.g., Freud [1929] 1961; Murray 1938). Buss (1988), Bogaert and Fisher (1995), and numerous researchers have noted the seemingly inbuilt, hence a cultural, nature to promiscuity by the human male and the converse leaning to monogamy by the human female. Bogaert and Fisher propose that males adopt one of two sexual strategies: if they are prevailing and sought-a fter, they adopt low-attachment maximal partner strategies, whereas if they are subordinate males, they adopt high-attachment monogamous strategies (Carlin, D., ; DiGrazia, J. 2003, 36).Each society in history has developed a leading ideology of sex-style. For example, Victorian society in Europe and America applied the well-known double standard. The ideal sexual behavior for a woman was virginity and chastity before marriage and enduring sexual reliability to her spouse after marriage. The ideal sexual behavior for a young male was chastity before marriage, but he was allowed to enjoy limited and circumspect sexual experience with women of the kind he would never choose to marry. After marriage, the idyllic male sex-style was dependability, but, again, the double standard was more probable to forgive discreet affairs by husbands than by wives. The dominant Victorian sex style did not accept certain sexual acts at any time, even within marriage (e.g., fellatio) and banned others wi th brutal penalties (e.g., sodomy).Like love styles, sex styles go through cultural changes, becoming or ceasing to be the prevailing ideology. Sometimes the changes are gradual as in the Victorian era (Hendrick and Hendrick 1992:41). At times the changes are as revolutionary as the Reformation in religion or the Bolshevik Revolution in politics. The Kinsey Report was said to have caused a sexual revolution (Hotchner 1978:350). Amongst the profound shock tremors of contemporary sexuality are changes in technology and modern medicines for STDS, the feminist movement, and gay liberation. Stephen O. Murray comprehensive overview, American Gay, specifically distinguishes a gay ideology from sexstyles of the dominant culture (Murray 1996:174-175). Reflective changes in religion or politics create great difficulty in choosing a political or religious ideology. Similarly, the consecutive waves of change in sexual ideology over the past half-century have extremely complicated anyones choice of sex style.Social conflicts rage around some of the characteristically new sexstyles. For example, the issue of public respect of gay and lesbian relationships has divided the American Senate down the middle, 49 to 50. There is angry debate concerning public legitimation of gay and lesbian marriages. There are also new bisexual, transgender, and transsexual patterns. For more ordinary lovers, there is morality for several marriages in a lifetime or living together without getting married. Only a few decades ago common law relationships were stigmatized and deprived in both law and popular opinion. Another sex style change is that fewer young lovers now persevere that their partner be a virgin.All of these changes are linked with changes in love styles. For example, the widespread decorum of prophylactics in sex makes it much easier to be a ludic or ludic-erotic lover. It is now probable to have one love affair after another, or numerous at the same time, with less fear of lasting consequences such as STDs, redundant pregnancy, or a shotgun marriage.Though, sex is reality in a way that at the heart of the feminist anti-porn project, fuelling it and giving it passion, is ‘female anger’—for pornography is, the undiluted core of anti-female propaganda (Russell Diana. 1993a, 1993b).On the other hand, Behavioral effects of sexual fantasy intimately parallel those of explicit images. In general, fantasy influences sexual provocation, sexual behavior, and affective responses, as well as other behaviors and can be interrelated with by personality variables, attitudes, and fantasy content. All these effects can be found for sexual explicitness, in general, as well. Sexual fantasy can thus be thought of as a specific medium of sexual explicitness, just as movies or slides can be thought of as a similar medium.If sexual fantasy is a type of sexually overt theme, then it too can increase the likelihood of formerly learned sexual practices occurring. It must be noted again, however, that though there is no evidence that sexually precise fantasy has long-term effects on behavior it is possible that it does. Similarly, although subjects did not change or begin new sexual practices, this can depend on the persons personality and/ or sexual experience.Pornography is a persistent element of our whole society. Those who feel the need to describe pornography as a dissolute tumor plaguing a fundamentally moral society are indulging in wishful thinking (Berger, R. J., Searles, P., ; Cottle, C. E. 1991). There is no clear line between hard pornography practiced wholly by pornographers and soft pornography used as a marketing device by anyone who has something to sell. If advertisers are intensely sensitive to public reaction, as a recent magazine article describes the principle of advertising, then what the media campaigns explain may be taken as an accurate measure of how this line between hard and soft pornography has become extraneous in our culture. From jeans to cologne, from shirts to the latest car or household appliance, America is rapidly impending a state in which, as one advertiser confesses, Theres no way I can sell the product without selling sex.Pornography is all together a legal definition, a historically shaped, and changing product, and a sociological phenomenon, organized into a particular industry in diverse social locations. It exists as a historical trend because of the regulation and control of what can and cannot be said concerning sexuality, and thrives on the belief that sex is naughty and dirty, that what is being purveyed is being distributed as it is illicit (Hennessy, R. 2000, 49). The institution of pornography results from the description of certain classes of representation as in some way ‘objectionable’. But what is defined as ‘objectionable’ changes over time, so that the themes of pornography diverge like the technology of representation on which it relie s, and the opportunities for production and consumption are erratic. There is no doubt that there has been an immense increase in the pornography industry in recent decades.Pornography must be a major issue in sexual politics. Long a concern of the moral right, it has become a decisive preoccupation of contemporary feminism. In the United States by the early 1980s the feminist campaigns against pornography were possibly the best organized and financed in the movement’s history and, though they did not have the same salience, there were similarly energetic groupings in countries like Britain and Australia. But at the similar time the campaign against pornography seemed to divide the women’s movement, for it posed essential questions about the nature of female subordination, and hence of the forms of power in modern society. ‘Pornography’ is an extremely ambiguous yet emotive term, which takes on diverse meanings in different discourses. For the traditional moralist pornography is a thing in itself—‘explicit sexual images’ which rouse sexuality in the vulnerable and immature. For the liberal pornography is a variable feast, a product of shifting interpretations of taste and acceptability. For the radical feminist opponent of porn it is a visual revelation of male power.Pornography is an intricate historical phenomenon and has differing effects. And Commodification of the sexual socially constructs as it requires active, objectifying commodifiable eroticism. The inviolability of the moral order, however, requires that this homosexual consumer, as citizen, knows his moral and social place.It is also believed that Pornography is significant, because it is the distillation of male power over women, the cutting edge which makes certain female subordination. It is this which justifies the fervor and moral passion which infuses the anti-porn campaign. At stake is women’s survival.While numerous people are obviously inclined to think that there ought to be a line drawn between good taste and bad taste, between romanticism and quasi-pornography in their advertising and in broad cultural attitudes toward sex, the market ethos of America is making that distinction more and more difficult to draw and next to impossible to maintain. Some may argue that there is a qualitative difference between selling sex outright (as in pornography) and using sex to sell another product (as in business). But the difference is at best a curative self-delusion and at worst a moralistic hypocrisy, for both activities share two essential ingredients of American culture: selling and sex. As has been demonstrated time and time again (most recently in the Meese Commissions study), anyone who ever attempts to eliminate or isolate pornography from the community is overwhelmed by indefinite definitions and the ubiquity of this cultural phenomenon.Pornography industry is still an investment opportunity with enormously high re turns and often fewer risks than most other sectors. And the percentage returns seem constant, regardless of substantial variations in scale. A series of photographs devoted to coprophilia will attain only a very specialized market, but the costs of production are minimal, and the very costly French film series Emmanuelle (now in its seventh episode) has to date reported a profit of $600 million, about half that earned by all the James Bond movies put together.In the United States, almost all pornographic films are produced in southern California, not simply because of the climate, which permits less clothing, but mostly because that is where the film industrys infrastructure and most of its technicians happen to live. The Adult Film Association of America, which includes the twenty largest pornographic film production companies (and which until a few years ago held its own annual Oscar night), estimates that in 1985 around one hundred feature length films were produced in the Unite d States, which were then distributed to more than seven thousand specialized cinemas across the country, and that those same cinemas each sold on average 2,000 tickets a week, for a total annual national revenue of approximately a billion dollars.Saying that American society is in fact one big sex bazaar does not solve the immediate problem of understanding pornography as a social issue, but it does point to the extent of the problems we face. For, when we are trying to pinpoint the root cause of pornography, we find ourselves coming back again and again to the very nature of American society, the relationship between ourselves and the marketplace. Despite the moral outrages it evokes in some, pornography is so natural, so American, and so profitable in the marketplace, that its very accomplishment clouds the moral issues surrounding it. When we look at pornography carefully, we find that people like it, the marketplace wants it, and the whole of American society supports it, for i t is the very embodiment of our own philosophy and obligation. At first blush, this is an odd thing to say, but reflection inexorably leads us to that conclusion. Pornography in America is where the senses that crave to be pleased and entertained meet the marketplace that craves profit.

Conventions of a Successful Quiz Show Essays

Conventions of a Successful Quiz Show Essays Conventions of a Successful Quiz Show Essay Conventions of a Successful Quiz Show Essay A host is one of the main parts in the show, he/she mainly is a celebrity, also mainly popular, who introduces television programmes. With different types/genres of quiz shows, you need a host that will suit that genre. For example if the television quiz show Is a fun, unserious show, the host could be a comedian, or somebody in a comedy film/programme, because they would suit that genre. On the other hand if the television quiz show is serious, the host could be someone who seems serious, for example on The Weakest Link, Anne Robinson suits that kind of show because she seems like a serious woman, and by looking at her, you would find it hard to picture her in a fun show. Having an audience in the studio, could help the atmosphere, by cheering on contestants. Also the audience could be used for voting for an answer if a contestant gets stuck on a question. For example on Who Wants To Be A Millionaire? There is help called lifelines, one of these is called ask the audience, this is where the studio audience chooses what they think is the right answer, via keypad (audience response system).  For the set design in quiz shows, it all depends on the genre again. If the genre is fun, there will be bright lighting, upbeat music etc if the genre is serious there will be dark lighting, and low pitch music. Television quiz shows have prizes to encourage the contestants on answering the questions correctly, also encouraging the people to appear in a quiz show. When the questions are starting, which means they will be the easiest the prizes could not be very valuable, or very big, because the contestants are not really putting any effort or using your knowledge enough to win anything big, but as the questions get harder the prizes will become bigger and better, because it will be at the stage where the contestants are using the knowledge to deserve the prize. Having rounds in a quiz show is good because it means that the show will not get boring. The different types of rounds can be for different types of questions, for example a general knowledge round, the questions will be about day to day things, a music round will be about music, a film round will be about films and so on.  Contestants are another main part of the show because without them there will be no one to answer the questions and win the prizes, basically without no contestants there is no show. Contestants can be people from the public, or they could be celebrities, or could be a mixture of both going head to head with each other. Contestants are there to answer questions and win the prizes. Another thing is teams. A team could be made up of how many people they want. Teams could be there instead of one single contestant for example Who wants to be a millionaire?. If shows have teams, they could take it in turns on answering questions. Also if one team has the lowest marks/scores, a person from that team could be chosen to be eliminated.  I think these are all important because they are what make up a quiz show. For example without different types of rounds, or different types of questions the quiz show would be very boring, and if the ratings and viewings decrease, the show will not be able to stay on air. If there was no host, how could the contestants answer questions? Also if there was no prizes, then there is probably no point in doing the quiz show unless the contestants would just do it anyways and not win anything, or they would do it for fun.

MD Program Step-by-Step Guide

How to Get Into a BS/MD Program Step-by-Step Guide SAT / ACT Prep Online Guides and Tips Is your goal to become a doctor? Do you want to put yourself on a fast track to medical school and making your dream a reality? If so, you may want to consider applying for a BS/MD program. In this article, I'll explain what theseprograms are and go overexactly how to get into a BS/MD program, so that you can be one step closer to your dream of becoming a doctor. What Is a BS/MD Program? A BS/MD program offers you admission to medical school if you meet certain minimum requirements while you’re in college or applying to colleges. You can apply for a BS/MD program as a high school student during the regular college application process. Additionally, there are BS/MD programs you can apply to as an underclassman in college. Most people begin applying to med school the summer between their junior and senior years of college, so BS/MD programscan let you know you've been accepted to med school years before many of your peers find out. Much of the information in this article is geared towards current high school students who are considering applying to programs that admit first-year students, but some of the advice and information also applies to current college students who are contemplating entering a BS/MD program. Typically, for BS/MD programs, you have to maintain a 3.5 GPA while in college, and many programs still require you to take the MCAT, the medical school entrance exam. However, assuming you meet the minimum requirements, you’ll be guaranteed admission to the medical school that’s associated with your BS/MD program. Usually, it takes at least eight years to finish your undergraduate and medical school programs, but sometimes, you can do so in six or seven through a BS/MD program. Upon completion of the program, you’ll have a Bachelor of Science and a Doctor of Medicine degrees. Requirements for Getting Into a BS/MD Program Getting into a BS/MD program is extremely difficult. Each program has different requirements, but, in all cases, you need a high GPA and stellar standardized test scores.The requirements are usually much stricter than those for other undergraduate applicants. The University of Missouri-Kansas City's BS/MD program has a minimum unweighted GPA requirement of 3.0, one of the lowest for a BS/MD program. However, the average unweighted high school GPA for an admitted student to the program is a 3.80. The minimum ACT score is a 24, but the average for admitted students is a 31. The minimum SAT score is 1090, but the average score for an admitted student is 1380. So, even if the bare minimum that a BS/MD program requires isn't that competitive, expect to need stellar academics if you want to actually get acceptedbecause the competition will be tough. Also, for most BS/MD programs, you have to write a personal statement, get recommendations, and do an interview. Additionally, you’ll be evaluated on your extracurricular activities. These programs want to see that you’ve demonstrated leadership and achievement; furthermore, they like to see involvement in extracurriculars related to health and medicine. Here’s a chart with the minimum GPA and standardized test requirements for some BS/MD programs to give you an idea of what you need to be eligible for most of these programs. Keep in mind that you’ll probably need to comfortably exceed the minimum requirements to give yourself a decent shot at getting into these programs. School GPA SAT ACT SAT Subject Tests University of Alabama at Birmingham 3.5 1340 30 Not Required Baylor University 3.7 or top 5% 1400 32 Not Required University of Cincinnati No minimum requirement 1300 29 Not Required Drexel University 3.5 1360 31 Not Required Florida Atlantic University 4.3 weighted 1450 33 Recommended University of Miami 3.75 1400 32 600 in Math and one Science (Biology, Chemistry, or Physics) The College of New Jersey/New Jersey Medical School 4.5 weighted or top 5% 1500 35 Not Required Rutgers University Top 10% 1400 32 Not Required Saint Louis University No C's 1330 30 Not Required While the table should give you an idea of the minimum requirements of different BS/MD programs, as mentioned above, you’ll likely have to do substantially better to have a reasonable chance of getting accepted. To give yourself a good chance of getting into a BS/MD program, you should shoot for at least a 3.8 unweighted GPA and either a 1500 SAT score or a 34 composite ACT score. Basically, getting into a BS/MD program is on par with getting admitted to the most selective colleges in the country. Dom Sagolla/Flickr How to Get Into a BS/MD Program: Application Components Now I’ll focus on each component of your BS/MD program application and offer advice and tips to make yourself as competitive for these programs as possible. Your GPA and Classes Your high school transcript is probably the most important component in determining whether or not you gain admission to a BS/MD program. First, your goal should be to get as close to a 4.0 GPA as possible. Also, you should make sure to excel in the most rigorous math and science classes offered at your school. Because pre-med programs and medical school are very science intensive, you want to show that you’re extremely capable of doing well in demanding science classes. Depending on what classes your school offers, you should plan on taking at least two of these three classes: AP Biology, AP Chemistry, and AP Physics. Your Standardized Tests Again, you need exceptional SAT/ACT scores to make yourself competitive for admission. You should follow our tips to get a perfect SAT or ACT score. We recommend taking the SAT/ACT for the first time by the fall of your junior year. If you don’t reach your target score, you can retake the test in the spring, and, hopefully, you won’t have to worry about it during your senior year when you’ll be busy with school, extracurricular activities, and college applications. Know how long you’ll have to study to reach your target score. Remember that you want to get at least a 1500 on the SAT or a 34 on the ACT to give yourself a good chance to get into a BS/MD program. Also, many programs require SAT Subject Tests. I recommend taking your SAT Subject Tests in the spring of your junior year. Some schools have guidelines on what subject tests you must take, but even if there are no specific subject requirements, you're probably going to want to take a math and science SAT Subject Test. If you're doing well in high-level math and science classes, you shouldn't have much trouble with the SAT Subject Tests, assuming you spend a little time to familiarize yourself with the tests. If you take the tests in subjects you excel at, you should do very well. Your Extracurricular Activities BS/MD programs want to admit students who have exceptional achievements both in and out of the classroom. Your commitment to your extracurricular activities demonstrates your willingness to do more than what’s required and your initiative to actively pursue your passions. Because BS/MD programs are looking for students who are passionate about pursuing a career in medicine, you should have at least a couple of extracurriculars related to your interest in the medical field. You may want to volunteer at a hospital, shadow a doctor, help a professor with medical research, or get involved with a summer medical program. Extracurriculars are a great way to separate yourself from other applicants who have similar grades and test scores. You'll enhance your applications and gain valuable experience by pursuing leadership positions, conducting research, and participating in otheractivities that show your potential and achievement in the medical field. Your College Essay Your college essay or personal statement is another critical component of your college application. The essay gives the school an opportunity to get to know you outside of your grades and accomplishments. It can give you a chance to explain any unique obstacles you’ve had to overcome or express why you’re motivated to become a doctor. College essays can be challenging and time-consuming. Learn what you need to know about college essays and how to come up with great essay ideas. I recommend starting to work on your college essays the summer before your senior year or at the beginning of your senior year at the latest. The essays aren’t very long, but you want to give yourself ample time to write and revise your college essays. I've worked with hundreds of students who procrastinated on their college essays, and they ended up not having enough time to produce their best work. In a few years, you too could be sporting a stethoscope. Your Recommendations While your college essay allows a school to get to know you from your own perspective, your recommendations help a college get to know you from another person's perspective. Most BS/MD programs will require recommendations from your teachers. Ideally, at least one of your recommendations will come from a science teacher who can speak glowingly about your science skills, character, and desire to learn. Make sure you know what a good recommendation looks like and how to ask for a letter of recommendation. You can initially ask teachers if they would be willing to write you a letter of recommendation at the end of your junior year. That will give them time to think about what they’re going to write, and you can get them to agree to write a recommendation for you before they become inundated with requests during your senior year. Then, you can submit a formal request at the beginning of your senior year. For your reference, here are examples of excellent recommendation letters. Your Interview Many BS/MD programs do have an interview requirement. I know interviews can be scary, but with some basic preparation, the interview should only enhance your application. Because these programs are so selective, they try to take every necessary step to ensure they admit the best applicants. Be ready to answer why you're interested in that particular program and why you want to become a doctor. Avoid generic answers that could be given by any applicant; incorporating anecdotes and specific examples will strengthen your interview responses. Don’t worry about the interview too much. By the time you interview, you’ll have completed most of the hard work needed to apply to a BS/MD program. As long as you’re respectful, you’ve done your research on the program, and you thoughtfully answer the questions you’re asked, you should be just fine. Is a BS/MD Program Right for You? At this point, you may be wondering if you want to do what’s necessary to get into a BS/MD program. These programs aren’t ideal for everyone, but they're excellent options for certain types of students. If you have your heart set on becoming a doctor, a BS/MD program will set you on a direct path toward becoming one. You won’t have to deal with the stress of applying to medical school, and you’ll possibly be able to finish medical school in less time. However, a BS/MD program may not be the best option for you if you’re not completely sure that you want to be a doctor. In fact, most of my friends who started college intending to pursue medical school ended up changing their plans. Furthermore, many of the most selective and prestigious colleges and medical schools aren’t connected with BS/MD programs. If you want to attend a top college or medical school that isn’t associated with a BS/MD program, then perhaps you should just make yourself competitive for admission to Ivy League schools and not worry about BS/MD programs. Schools like Harvard and Stanford don’t have BS/MD programs, but the vast majority of their pre-med students get into medical school. In 2012, 93% of Harvard pre-med students with at least a 3.5 GPA were admitted to medical school. Finally, BS/MD programs tend to be demanding, and the workload can be very rigorous, especially if you're in a 6 or 7-year program. Make sure you're capable of doing the work that will be required, and more importantly, make sure you really want to do the work. What's Next? If you think you want to enter a BS/MD program, you really should have a high GPA and excellent test scores to give yourself the best chance of getting into the program of your choice. Learn helpful test prep strategies if you have a low SAT/ACT score but a high GPA. Also, understand the secret to getting a perfect SAT/ACT score. Finally, regardless of whether or not you end up deciding to apply to BS/MD programs, you should know how many colleges to apply to. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Recent Global Economic crisis Essay Example | Topics and Well Written Essays - 6000 words

Recent Global Economic crisis - Essay Example have stories to share with my off springs, whereby, I can tell them that I have seen the world economy booming as it has been over the past few years, and then see it moving down into deep recession somewhere from the mid of 2007. I seek tremendous interest in economy and economics, and this kind of a mega event is truly something that will not be forgotten in the books for a long time. My aspiration for this ‘mess’ comes from the times when I read about the Great Depression in various text books, saw pictures of those times, read analytics and various texts related to the strategies that led to it, how the affected and concerned people and groups tried formulating strategies to move out of the ‘mess’, the failing strategies, the successful strategies and so on. Other than that, what also aspired me was how nations fell into the ‘mess’ and how the magnitude of hit varied from nation to nation. Over all, that whole era was an aspiration to me, making me think how would I react under these circumstances as a common man, as a student, as a strategy formulator or even as a nation’s head. Though not a pleasant moment, but I have been given this chance to re-live the Great Depression and get a feel of things and how the difference can be made. Globalization: Globalization is the single variable that has turned the world into a global village, and merged the economies into a global economy. Thus, globalization is a critical concept while discussing the ‘messes. Conflict: Conflicts of interest and of thoughts and ideas is what actually leads to a ‘mess’ and this one is no exception. There is a big conflict of interest in the growing wealth of an individual vs. the growing wealth of a nation, as certain portion of the former has to be sacrificed as taxes for a nation, and as interest for banks to keep moving, as an example. National taxes are proportional to the wealth, but bank interest is similar to a clock that keeps ticking, irrespective of the

Convince my teacher to pass english class Essay Example | Topics and Well Written Essays - 500 words

Convince my teacher to pass english class - Essay Example I have been able to make new friends because I speak English, the communication barrier which existed earlier is not there anymore and they have also accepted me in their friend circle with open arms and it has been a great change, earlier it was not the same. They are a very welcoming group but there was a communication barrier which restricted my progress but I have worked on removing that barrier and I firmly believe that it has been completely removed now. I consider this a really big achievement and I also feel that not everyone can learn a new language, it requires a lot of hard work and understanding to learn a new language and I have done exceedingly well. English language is considered to be one of the toughest languages and I felt the same initially but as we went along I started getting a grasp of it and now I have started reading novels and other pieces of literature which has helped me even more. Finally, I deserve to pass because I have made great progress and there is no denying this fact. I have shown keen interest in the course and I have worked on both my writing as well as spoken skills and as a result of that I am able to write and speak well in English. I also deserve to pass this class because I have performed better than my peers, there are many who are yet to learn even a single sentence but my growth has been at a different level when compared to them, this is why I deserve to pass this

Obama Represents Zeitgeist of 2008 Essay Example for Free

Obama Represents Zeitgeist of 2008 Essay Being born in a black-white family, experiencing hardships throughout the child and teen stages, Barack Obama, as the first African American President of the United States, embodied dreams of thousands of people, both black and white. Obama became a symbol of the new U. S. history and personifies the brand new page, which is uncertain for the world, but rather clear for American citizens. What was the turning point in the minds of Americans to choose African American, as a new president? What kind of precondition made them take a man out of former ‘slaves’ and ‘despised’ people? These answers will be followed up by the closer look at Barack Obama, yet, at this moment, it is clear that Americans have felt the spirit that communicates between black and white, suffering and freedom, revolution and stability – the spirit of 2008. Most agree that Barack Obama has already changed the U. S. and is going to change the world. What is so important in this man and why is he important to the United States? He was hurt at 3-year old age for the first time, when his parents divorced. As a result of a single-parent family, he was raised up without self-esteem in a segregated environment. There was no one behind or next to him to give a hand in daily hardships; therefore, he became drug addict and trouble maker during the high school. At that time, one could hardly tell that out of this unmotivated and self-degraded teen would raise a state senator, followed by the U. S. senator, and the U. S. President consequently. Though, Obama had no goal in life, because there was no one to show it, the spirit of revolt and revolution had been showing him the ways out of hopelessness. Being a member of isolated society, he managed to cope with odds and unequal opportunities. ‘Negroes’ were not allowed to attend the same schools, hospitals, institutions, as the ‘whites’ did. It was the page in history, when Obama was born and raised. But, these very restrictions and limitations had paved the way for Obama’s success, making his nature stronger and character unbroken. â€Å"77230472_Obama Represents Zeitgeist of 2008† â€Å"Page #1† As was mentioned by Nick Bryant, â€Å"to become a history-defying candidate he has been something of a history-denying figure. † (BBC News) And it is true. At present, Barack Obama had to solve the civil-right paradox, so that he could appear on the U. S. Capitol steps and show the whole world that skin does not matter, inner spirit – that’s what matters. This is the point that united Barack with America – there is no chance for hopelessness. No matter what the world is saying – let him turn away from you; no matter what society is saying – you may change it. Chance was not on his side, yet he has national identity. Barack Obama, as well as the United States, is focused on freedom, as the utmost human value. This very spirit gave the American colonies fight against oppression and misunderstanding, making the nation #1 in the world. No doubt, America is facing the hard times – shaking economy, unstable oil prices, mortgage crisis and global confrontation, headed by the EU. Yet, we may argue that the United States have already passed more severe tests and can put up with this one, having the right leader and right course. What is the difference in calling Obama inexperienced or naive, his inspiration reminds people that once the nation had ideals and dreams, had convictions and beliefs. Martin Luther King’s dream for America, which was spoken two years after Obama was born in 1963, is fulfilled now. Some things that seemed impossible are embodied now. Barack Obama, just like the United States, has made a leap over the illicit barrier to make something whole out of broken, to build on sinking ground. The American zeitgeist of revolution has been imbuing Obama, and the election 2008 has reflected the American notion of equal opportunity. The President of the United States is given a chance to make his values real and reveal life battle on a larger scale. The life of Barack Obama personifies confidence and victory now, rather than destruction and uncertainty at first. Hope to see the same results in the U. S. economy and its place on the global arena, as we look at American spirit that outpours in Obama’s beliefs. Work cited: Bryant, Nick. â€Å"How Barack Obama defied history†. BBC News. 5 Nov. 2008. 1 Dec. 2008 http://news. bbc. co. uk/2/hi/americas/us_elections_2008/7710449. stm.

Procrastination Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  To procrastinate is to put off doing something out of casual carelessness or common laziness. It often needlessly postpones or delays events or objectives in your life which can effect others. Procrastination is almost like a drug in your life, because once you start doing it a little bit, it slowly adds up to a dependency that you will find to be common habit. Although this is what we all perceive procrastination to be bad, there are some benefits to it. It can have beneficial impact on how you take pressure, or how well you can act when time is limited.   Ã‚  Ã‚  Ã‚  Ã‚  Procrastination is something that you don’t naturally have an innate ability to do. It is often brought on by finding ways around things such as due dates. It will mostly start off as not doing small homework assignments or even just simple house-hold chores that you try to put off as long as possible just to be able to play more. Or when you are even doing homework, such as a essay, you can find your self having a multitude of characteristics of it. Some may be just seem like difficulty concentrating or daydreaming. You may think that you are just having a small writers block, but you could actually possibly be subconsciously procrastinating because you know u you don’t want to do this, so you delay it.   Ã‚  Ã‚  Ã‚  Ã‚  Amazingly how so many high school, and college students do this, not many seem to realize the consequences of it until its to late. S...

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Science Form 2 note CHAPTER 1: THE WORLD THROUGH OUR SENSES 1. 1 Sensory Organs and Their Functions Sensory Organs and Their Stimuli 1. Humans being have five main sensory organ, which are skin, nose, tongue, ears and eyes. 2. Sense detects stimuli, that is changes in surroundings (around us). 3. Five senses: i. sight ii. hearing iii. touch iv. taste v . smell 4. Senses are part of the body called sensory organs. 5. Changes or object that can detect by our senses are called stimuli. 6. The ability of the sensory organs to detect stimuli is called senses. 7.All the sensory organs are complete with sensory receptors, that is the nerve endings that can detect stimuli. Stimuli Sense Sensory organ Light(Brightness, colour) Sight Eye Sound Hearing Ear Touch, heat, cold, pain, pressure Touch Skin Sweet, sour, bitter, salty Taste Tongue Smell or odors Smell Nose The World through our senses senses Light and sight Sound and hearing Stimuli and responses in plants Touch (skin) Smell (nose) Tas te (tongue) Hearing (ear) Sight (eye) Properties of light Vision defects Optical illusions Stereoscopic and monocular Properties of sound Reflection and absorption limitations stereophonicPhototropism (light) Geotropism (gravity) Hydrotropism (water) Thigmotropism (move toward) Nastic movement (move run away) Science Form 2 note 2012 Laman web. http://freda. auyeung. net/5senses/see. htm http://freda. auyeung. net/5senses/touch. htm http://freda. auyeung. net/5senses/hear. htm http://freda. auyeung. net/5senses/taste. htm http://freda. auyeung. net/5senses/smell. htm 1. 2 The Pathway from Stimulus to Response PMR 05 Figure 1. 2 The summary of the pathway from stimulus to response 1. Our sensory organs are used to detect stimuli (Singular: stimulus).A stimulus is anything that causes a reaction in a living organism, e. g. Pain, heat, sound, chemicals. 2. When a stimulus is detected, receptor cells in the sensory organ will be triggered and generate impulses. 3. These impulses will be transmitted through the nerve and than to the brain. 4. The brain will further process and interpret the impulse signals as specific information than the organism has to respond to. 5. This information is than sent back to the sensory organ through the nerve to provide responses. Stimulus > Sensory organ > Nerves > Brain > Nerves >Response Stimulus Sensory organs NervesBrain Nerve Response Science Form 2 note 2012 EXERCISE Sense of Touch PMR 07 http://freda. auyeung. net/5senses/touch. htm Go to www. brainpop. com/health/integumentary/skin/index. weml Watch a movie on the skin. For easy access, go to www. icd. com. my 1. The sense of touch is the sense that is sensitive towards the touch stimulus provided by specific objects. 2. Organ involve in the detection of touch stimulus is the skin. 3. Structure of human skin: a) The skin divided into three layer epidermis, dermis, fat layer (subcutaneous layer @ adipose layer @ fat layer) ) Receptors are cell in our body that detected stimu li. c) Our body have different types of receptors. These are: i. pain receptor ii. touch receptor iii. heat receptor iv. cold receptor v. pressure receptor Sensory organ 1 Eye 2 Tongue 3 Ear 4 Nose 5 Skin Stimulus (a) Light (a) Chemical substance (a) Sound (a) Chemical substance (a) Cold Pressure Pain Heat Detected by sense of (b) Sight (b) Taste (b) hearing (b) smell (b) touch Science Form 2 note 2012 d) The pain receptor is in the epidermis. e) The touch, heat and cold receptors are in the dermis.The pressure receptors are in the fat layer. f) Each type of receptor can detect only one particular stimulus. g) The part or our body contain receptor are called sensory organs h) These receptor have nerves attached to them Draw figure 1. 3, page 6 4. The degree of sensitivity of the skin depends on the: a) Thickness of the epidermis †¢ The thinner the epidermis, the more sensitive the skin is to the stimulus b) Number of receptors present PMR 05 †¢ The more receptors found on the skin the more sensitive is that part of the skin. 5. The part of the body that have thin epidermis and many receptors sensitive to touch are ) lips b) fingertips c) behind the ears d) armpit e) the back of the neck 6. The part of the body that are not so sensitive to touch are the: a) elbow b) knee c) palm of the hand and sole of the foot d) buttocks/hip 7. The parts of the body usually chosen by the doctor for injection are along the upper arm and the buttocks. This is because these parts have thick epidermis and fewer receptors. 8. Braille is a code made up of small raised dots on paper. Blind people use their sense of touch to read Braille. 9. Other functions of the human skin. i. Water proof – prevent water loss from skin. ii.Prevents entry of microorganisms that cause illnesses. iii. Remove waste products – excess water, urea and mineral salts. iv. Produces Vitamin D in the presence of the sunlight. v. Stabilise body temperature Science Form 2 note 2012 â€⠀œ sweat glands produce more sweat to cool the body if body temperature rises. Quick check Fill in the blank with the suitable terms given in the box. Receptors thickness thinner sense of touch touch more number 1. The skin is an organ of __________________ 2. There are five types of __ ___ in the skin sensitive to various stimuli. . The sensitivity of the skin depends on the ___________ of the epidermis and the ____________ receptors on the skin. 4. The ____________ the epidermis, the more sensitive it is to stimulus. 5. The ________ receptors there are on the skin, the more sensitive it is to stimulus. 6. Blind people use their ____ to help them read Braille THE SENSE OF SMELL http://freda. auyeung. net/5senses/smell. htm Go to www. innerbody. com/htm/body/html. choose `nervous system’ and click on the `nose’ for detailed information. For easy access, go to www. icd. com. my mucus Sensory Cells (smell receptors) Nerve to brainNose Nasal cavity Air in > tongue Roof o f the mouth nostril Science Form 2 note 2012 1. The nose is sensory organ for smell. 2. Cells sensitive to smell (smell receptors) are found on the top of the nasal cavity. Draw figure 1. 8, page 9 3. Structure of the human nose. a. The human nose has a cavity lined with epithelium tissue. b. On the surface of the epithelium tissue are the sensory cells known as olfactory cells. c.The surface of the nasal cavity is moist because of the mucus secreted by the cells of a gland. d. The nasal cavity has a pair of external opening (nostrils) which have hair to filter dust from the air inhaled through the nose. 4. The nose detects smell in the following way. The inside of the nasal cavity produce mucus v The chemical vapor entering nose during breathing dissolves in mucus. The dissolve chemicals stimulates the smell receptor at the top of the nasal cavity. The smell receptor then produce impulse which are sent through the nerves to the brain v The brain interprets / evaluates the smell . W hen we have a cold or flu, a lot of mucus is produce. The smell receptors are surrounded by this thick layer of mucus and vary little of chemical vapor gets to the smell receptors. Therefore, the smell receptors do not get stimulated enough to effectively function as a sensory organ of smell. 6. The sensitivity of the nose towards stimuli is influenced by the following factors: PMR 05 i. The strength of the smell. A stronger smell will be detected by the nose easily compared with a weaker smell. ii. The presence of mucus in the nose. A lot of mucus will reduce the sensitivity of the nose.Science Form 2 note 2012 Quick check 1. 3 1. Where are the smells receptors found? he top of t he nasal cavity 2. Explain why when we have cold or flu , the nose cannot function effectively as a sensory organ of smell The sensitive receptor cells covered with mucus block the chemical substances from stimulating the smell receptors. THE SENSE OF TASTE http://freda. auyeung. net/5senses/taste. htm dra w figure 1. 10, page 11 1. The tongue is the sensory organ for taste. 2. The surface of the tongue has groups of cells known as taste buds which are sensitive to taste. . There are four types of taste buds on the tongue sensitive to sweet , bitter, sour and salty. PMR 03 4. The tongue detects taste in the following way: Dissolved substance > taste receptors > message >brain > type of taste 5. The sense of smell helps the sense of taste . This explains why food dose not taste appetizing when we have a cold or flu because we cannot smell effectively Figure 1. 8 Structure of the human tongue and the areas of taste on the tongue Science Form 2 note 2012 The Sense of Taste and the Sense of Smell Go to www. brainpop. om/health/senses/taste/ Watch a short movie on taste and try a quiz about taste.. For easy access, go to www. icd. com. my 1. All our sense work together:- sense of smell and taste are special partner 2. When we eat, our tongue gives us the taste and our nose smell of the foo d. THE SENSES OF HEARING http://freda. auyeung. net/5senses/hear. htm 1. The ear is the sense organ that is sensitive to sound stimuli produced by vibrating object. 2. A human ear has three main part. i. the outer ear, filled with air. ii. The middle ear, filled with air. iii. The inner ear, filled with liquid Draw figure 1. 15, page 14 3.Function of the different parts of the human ear. Salin table 1. 4, page 15 Science Form 2 note 2012 The Hearing Mechanism Lukis/Photostat figure 1. 16 m/s 15 FUNCTIONS OF DIFFERENT PARTS OF THE HUMAN EAR Part function OUTER EAR Pinna collects and directs sound waves into the ear canal. ear canal / auditory canal transmits sound waves to the eardrum. Eardrum vibrates and transmits sound waves to the ossicles. MIDDLE EAR Ossicles intensify the vibrations of the sound waves by 22 times before transmitting to the oval window. Eustachian tube balances the air pressure at both side of the eardrum. val window transmits sound vibrations from the middle ea r to the inner ear. INNER EAR Cochlea transforms sound vibrations into impulses. semicircular canals balance the body position. auditory nerves send messages to the brain which interprets the messages as sound. Limitations of hearing. 1. We cannot hear all the sounds around us. 2. The range of frequencies of hearing in man is 20 Hz until 20 000 Hz. The following table shows the range of frequencies of hearing of several animals: ANIMAL RANGE of FREQUENCIES snake 100-800Hz frog 50-10 000Hz dog 10-50 000Hz cat 60-60 000Hz bat 1000-120 000Hz grasshopper 100-15 000Hz hale 10-50Hz Science Form 2 note 2012 3. Different people have different limitations of hearing. 4. For example, old people generally cannot hear as well as young people. 5. Our ear drum become less sensitive to sound as we grow older. 6. To overcome the limitations of hearing, we use i. the stethoscope – enables doctor to detect the soft heartbeats of patients. ii. hearing aids – collects sound signals before being sent to the middle ear. iii. amplifier – boosts weak sound signals. Stereophonic hearing Go to : http://www. wardless. co. uk/hearing aids/twoEarsBetter. html Find out more about stereophonic hearing from this website or other websites. . For easy access, go to www. icd. com. my 1. Stereophonic hearing is hearing using both ears. 2. The advantages of stereophonic hearing: i. enables the direction of the source of hearing to be detected more accurately. ii. This is because the ear nearer the source of sound receives sound louder and earlier than the other ear. iii. Animals that have stereophonic sound can detect the presence of preys and predators more quickly. Properties of sound (see page 16 science volume 1) 1. The transfer of sound requires a medium. 2. ound can transferred through; b. solids c. liquids d. gases e. cannot be transferred through in vacuum. 3. Sound can be transferred fastest in solids and slowest in gases. 4. This is because the particles in solids a nd liquids are closer each other compared to the molecules in gases. 5. Vacuum is space that does not have any particles. Science Form 2 note 2012 6. Speed of sound transferred in various media. MEDIUM SPEED of SOUND (m/s) Air 340 Water 1500 Wood 3600 Iron 5000 Steel 6000 Reflection and absorption of sound 1. Sound can be reflected or absorbed by the surface of an object. . The sound reflected repeatedly from one surface is known as echo. 3. Surfaces that are smooth, even and hard are good sound reflectors and produce loud echo. For examples, concrete, plank, metal and mirror 4. Surfaces that are rough, hollow and soft are good sound absorbers and produce weak echo. For examples cloth, sponge, cork, rubber, carpet and cushion. SENSE OF SIGHT http://freda. auyeung. net/5senses/see. htm 1. The sense of sight is the sense that can detect light stimulus. 2. Structure of the human eye: PMR 04 i. the sclera (outermost) ii. the choroids (middle) and iii. the retina (innermost) ukis rajah m /s 22 3. The function of each part of the eye. Pelajar diminta mencari maklumat ini (isi maklumat seperti jadual dibawah) Science Form 2 note 2012 part Structure / characteristic function sclera cornea choroids conjunctiva iris pupil Lens PMR 04 Transparent and elastic convex lens Refracts and focuses light onto the retina. ciliary muscle supportive ligament vitreous humour aqueous humour retina optic nerve Mechanism of Sight PMR 03, 07 1. The lens in the human eye is a transparent convex lens. 2. An inverted image is focused on the retina. 3.Light rays are refracted by the eye lens. The eye lens focuses the image onto the retina by changing the thickness of the eye lens. The thickness of the lens is changed by the ciliary muscles. i. Focusing near objects To focus near objects onto the retina, the ciliary muscles contract. The eye lens become thicker. ii. focusing distant object. To focus distant objects onto the retina, the ciliary muscles relax. The eye lens becomes thinner. draw figure `How do we see’ m/s 23 Light and sight 1. Light is a form of energy. 2.. light travels at a speed of ; i. 300,000,000 meter/second (m/s) in the air. ii. 25,000,000 m/s in water iii. 200,000,000 m/s in glass 3. Light travels in a straight lines. Science Form 2 note 2012 Reflection of light. http://www. phys. ufl. edu/- delamater/optics_pictures. pdf#search=`what%20is%20incident%20and%20ref lected%20ray’ 1. Light can be reflected. (that’s mean change direction) 2. When the reflected light rays enter our eyes, we can see the object. 3. The image in a plane mirror is, i. virtual (cannot be formed on a screen) ii. upright iii. laterally inverted iv. the same size as the object v. the same distance behind the mirror as the object is in mirror.Refraction of light. PMR 03, 05 1. Refraction of light is the bending of light. This happens when light travels from one transparent medium to another which is of a different density. 2. The speed of light decrease when l ight enters a denser medium. 3. Light travels through media like air, water and glass. draw figure 1. 27 page 24 Experiment page 25. LAPORAN PEKA 1 Various defect of vision. PMR 03, 06, 07 http://www. chemsoc. org/exemplarchem/entries/2002/upton/defects_of_the _eye. htm 1. Two common vision defects are long-sightedness (hypermetropia) and short-sightedness (myopia).Science Form 2 note 2012 2. Comparison between long-sightedness and short-sightedness. `Comparison between long-sightedness and short-sightedness’ Short-sightedness Differences Long-sightedness 1. Symptoms of defect. 1. 2. Causes of defect 1. Position of image of object Lihat power point Diagram Science Form 2 note 2012 Correction method 3. Astigmatism is another vision defect. i. Its caused by the cornea and the eye lens that are not evenly curved. ii. As a result, the image formed on the retina is distorted and not clear (hazy/blurred). ii. This defect can be overcome by wearing glasses with cylindrical lenses or contact lens or by surgery. 4. Optical illusion. http://www. michaelbach. de/ot/ http://www. indianchild. com/3d%20mainpage. htm i. Optical illusion occurs when the brain cannot interpret impulses received properly. ii. Examples of optical illusion. draw figure 1. 41 page 30 5. Blind spot i. The blind spot is a spot on the retina of the eye that cannot detect light stimulus. ii. The image of the object formed at the blind spot cannot be seen by the eye because there are no light-sensitive cells (photoreceptors) at the blind spot.Experiment seperti ms 29 Monocular and stereoscopic vision. http://nzphoto. tripod. com/sterea/3dvision. htm Science Form 2 note 2012 1. The stereoscopic vision is vision using both eyes. 2. The overlapping area of the vision of both the left and right eyes is called stereoscopic field 3. Advantages of stereoscopic vision. a. See three-dimensional pictures of objects. b. Enables more accurate estimation of distance and position. c. Animal predators normally have stereoscopis vision so better estimate the distance when getting to pounce on their prey. draw figure 1. 3 page 31 4. Monocular vision is a vision using only one eye. 5. The advantage of monocular vision is having a wide vision field. 6. Its disadvantage is that it cannot estimate distance accurately. 7. Animal preys use monocular vision to detect predators coming from all direction. draw figure 1. 42 page 30 Appropriate devices to overcome the limitations of sight Go to www. google. com. Type LASIK or PRK . you can get more information about the latest technologies to correct the different types of defects of vision. 1. Optical devices are invented to increase the ability to see minute or very distant objects.INSTRUMENT FUNCTION Microscope To see minute objects such as microorganisms and bacteria. Telescope to see far-off objects such as stars and planets. Binocular to see tiny distant objects such as birds in the sky. Magnifying to magnify tiny objects to become glass larger than original. Science Form 2 note 2012 STIMULI AND RESPONSE IN PLANTS. Go to www. emc. maricopa. edu/faculty/farabee/BIOBK/Biobook TOC. html Click on `24 plant hormones and nutrition’ then `plants respond to external stimuli’.. For easy access, go to www. icd. com. my . Movements of any plant parts towards stimuli are known as tropic movement or tropism. 2. Type of tropism: a. Growth of plant part towards an external stimulus is known as positive tropism. b. Growth away from an external stimulus is known as negative tropism. 3. Tropism responses in plants include: a. Phototropism PMR 03, 08 b. Geotropism PMR 06 c. Hydrotropism PMR 03, 08 d. Thigmotropism – move towards – to obtain support e. Nastic movement – move run away – Salin nota sendiri dari buku teks m/s 33, 34, 35 masukkan gambar rajah sekali †¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. tammat†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦