The American Constitution Essay - 2253 Words

Jenny Bello Brenden Higashi Political Science 300: The American Constitution 12/01/2016 Marijuana Throughout the history of the republic, there has been controversy between state and federal power. The state and federal power has been an ongoing dilemma regarding the separation of powers since the beginning of the constitution. An issue was brought to the Supreme Court of the United States (SCOTOS) that could change the future of upcoming court cases. There has been question whether the Constitution grants certain laws as void or not. Others question whether the Constitution should evolve, concurrent as the United States has evolved since the establishment of the constitution. Colorado passed the legalization of marijuana in 2012 (The Controlled Substance Act (CSA): Overview). Nebraska and Oklahoma challenged Colorado’s legalization of recreational marijuana for over stepping their state power (Nebraska and Oklahoma v. Colorado). Because of the impact that this case could have on upcoming cases, the Supreme Court refused to hear the case under Art. III sec. two of the Cons titutions, which elaborates on their original jurisdiction (Nebraska and Oklahoma v. Colorado). Upon the refusal of SCOTOS to hear Nebraska’s and Oklahoma’s challenge on Colorado’s legalization of marijuana, the federal court will support the states challenge due to Colorado’s violation of the controlled substance act, Colorado over-stepping its 10th amendment rights, and Colorado’s attempt to regulate aShow MoreRelatedThe Constitution And The American Constitution1141 Words   |  5 Pagestheir mistakes and promptly followed up by making quite possibly the most successful constitution ever in 1776. To ensure that American citizens would enjoy their new freedom, our founders kept in mind what John Locke had said in his An Essay Concerning Human Understanding â€Å"life, liberty, and property,† by coining â€Å"life, liberty, and the pursuit of happiness† into the final draft of the constitution. The constitution is important because it â€Å"exists to protect the rights of all citizens, and has noRead MoreThe American Constitution And The Constitution1197 Words   |  5 PagesLet take a look at some of the compromises and challenges the Founding Fathers had to overcome when they set out to rewrite the American Constitution. The government built upon the Articles of Confederation was failing and change was needed. The American Constitution would not have been adopted without compromise over very difficult topics such as slavery, size and structure of government, taxation, elections, and governing responsibilities. The Federal and States balance of authority and divisionRead MoreAmerican Constitution2557 Words   |  11 PagesPO 201 – American Constitution Oct 15, 2012 1. The most general definition of politics would be the process by which values are authoritatively allocated for a particular society. More specifically that allocation speaks to the process where it is decided when, what, who, and how resources are distributed. Many would say that politics is no more than the art of governing humanity through deception, and some would even go as far as to say it is nothing more than conducting public affairsRead MoreExample Of The American Constitution927 Words   |  4 Pages  The american constitution is frequently all the conjured Concerning illustration the framework from claiming american democracy, yet parts about it need aid often underestimated. Robert Dahls book may be a helpful update that the american constitution is far starting with the best could be allowed foundation to equitable framework - Whats more that it may, indeed, a chance to be significantly starting with an perfect gas one.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Dahl recognizes those constitution in the light of the authenticRead MoreThe Uniqueness of the American Constitution858 Words   |  4 PagesThe Uniqueness of the American Constitution We the People of the United States, in order to form a more perfect union, establish justice, insure domestic tranquility, provide for the common defense, promote the general welfare, and secure the blessings of liberty to ourselves and our posterity, do ordain and establish this Constitution for the United States of America. This document, written more than 200 years ago is still the backbone that allows America to be an example of freedomRead MoreThe Genius of the American Constitution1000 Words   |  4 Pages The Genius of the American Constitution Since the advent of human government, one of the principle fears held by the constituents of the government has always been to prevent any form of tyranny or abuse within it. Tyranny can be loosely described as one person or a group of people having total power in a government leading to the subjugation and oppression of people’s rights. Many new nations wish to eliminate any aspect of their government that may eventually lead to tyranny. The United StatesRead MoreEssay on American Constitution2296 Words   |  10 Pagespaper The significance of the fact that the Nevada Constitution is lengthier than the U.S. Constitution is insurance for the state. The Constitution assures the states of its problems and its issues. The Nevada Constitution was approved on the first Wednesday of September 1864. In the state of Nevada, the significant fact that lengthens our Constitution from the U.S. Constitution is the gaming Constitution. The gaming Constitution needs to be addressed when congress or any other politicalRead MoreThe Principles Of The American Constitution1720 Words   |  7 PagesThe principles of the American constitution base it’s ideals on Judeo-Christian beliefs and morals. Laws against murder, adultery, theft and practices deemed â€Å"unholy† were instituted with belief these guidelines and restrictions would create a stable but more importantly, prosperous nation economically and socially. However, nearing the 1920’s these rules were challenged in their purity and importan ce which lead many to question the doctrine of the ideal lifestyle those involved in religious practiceRead MoreHow Democratic Is The American Constitution Essay1616 Words   |  7 PagesDemocratic is the American Constitution? is how effective the Constitution is at promoting the ideals of a democracy. For Dahl, there are several issues surrounding the Constitution, from its drafting, to its ideology, to its relevance. By analyzing Dahl’s critiques of the Constitution in terms of the parallels that exist between factions and the two-party system, the issue of unequal representation, and the necessity for the Framers to compromise on their ideals to ratify the Constitution, Dahl definedRead MoreHow Democratic Is the American Constitution?695 Words   |  3 Pages Robert Dahls book How Democratic is the American Constitution, reminds us that the American Constitution wasnt the only possible base for a democratic system in America. In this book Dahl explains some of the dem ocratic and undemocratic aspects of the American constitution. He also explains what should be changed to improve it. In chapter 2, Dahl begins explaining about the Framers of the constitution who had the task of basically creating a new government that combated all of the problems

The Rhetorical Analysis Of The Human Family - 781 Words

â€Å"We are more alike, my friends, /Than we are unalike† (Angelou). This quote from Maya Angelou is Apple’s call to buy their product. Although it may seem as if Apple’s commercial, â€Å"The Human Family†, is an illustration of human diversity and an attempt to promote self-love, the tech giant uses one’s senses to convince himself to buy an iPhone and support their company. Apple successfully uses ethos, logos, and pathos to promote the purchase of iPhones and sponsor company support. â€Å"The Human Family† first aired on 5 August 2016 during the Summer Olympics’ opening ceremony. This television ad, part of Apple’s shot by iPhone campaign, shows various pictures taken with an iPhone of people from various ethnic groups, age groups, and†¦show more content†¦The audience can see how beautiful the images are during the ad, then the ad ends with the words shot by iPhone. This allows the viewer to synthesize the idea that if they want the quality of image seen in the ad, they must use an iPhone. As a result of the self-logic a viewer uses, this is an illustration of logos. In short, brands attempt to promote company support to sell products. Next, as with most companies, Apple strongly uses pathos (an appeal to emotion) in an attempt to convince viewers that their product will create euphoria. This is seen constantly throughout the ad. First, the use of diversity is the most prevalent. In the commercial, pictures of people from many ethnic groups and continents are shown. In a time where some groups of people attempt to create a world where being different is inferior, Apple boldly stands with the divergent. This position makes the audience feel as if they have a friend in Apple, and the iPhone is their connection. On the same note, the events occurring in the images also affect how people view the iPhone. Many of the scenes involve the idea of love rather it be between a family or a couple. This associates the iPhone with memories of love people in the audience experience. Additionally, Apple attempts to create the idea that iPhone is global. A fewShow MoreRelatedRhetorical Analysis Of Obama s Victory Speech12 45 Words   |  5 PagesRhetorical Analysis of Obama’s Victory Speech This speech was given by Barack Obama who won 2012 election as the president. I’m going to analysis his voice, audience, speaker’s message and occasion for the speech. Different angle, different view can show all the Obama’s rhetorical words in his victory speech. In 2012, this is Barack Obama’s second inaugural. He had greatest way to put all the rhetorical words in his speech. It was one of the best of his speech so far. Rhetoric was made in fifthRead Moreplug in drug Essay676 Words   |  3 PagesThe plug in Drug,† by author Marie Winn, the author examines television’s impact on children. The author uses rhetorical devices such as causal analysis to support her argument on television non-effectiveness on society and cause and effect to illustrate and persuade the unaware attitude of parents towards television. This is an essay on how television affects children’s and how families should interact. It is too often that television is used as a child-minder for parents to get some peace andRead MoreRhetorical Analysis : Malala Yousafzai1211 Words   |  5 PagesAdewunmi Adebanjo ENGL 1213 Professor Carney 10 February, 2014. Rhetorical analysis of Malala Yousafzai speech â€Å"Age is an issue of mind over matter. If you don’t mind, it doesn’t matter† Twain Mark. Malala Yousafzai, a teenager and the youngest Nobel Prize winner is a testimony to what Mark Twain (the author of several American novels) said in his quote. Yousafzai started the fight for her right to education and fundamental rights after her school was attacked in 2008. The Pakistani educationRead MoreHow Rhetoric Is Required For Every College Student1566 Words   |  7 Pageswrite an academic essay. In college writing, many professors wants us, as students, to actually write a college paper, not an informal paper that may be accepted in high school. de the reader feel that we know what we need to write and how to write rhetorical awareness is important for multilingual writer. Because The instructor want us to be able use our own knowledge and demonstrate our own skills while writing. Consequently, the more practice we have, the better we get. As a multiling ual writerRead MoreAnalysis Of Inaugural Poem By Maya Angelou767 Words   |  4 Pagespeople. The primary rhetorical device used here is personification. Personification occurs when you give a non-living object human characteristics or qualities. In Maya Angelous â€Å"Inaugural Poem†, the Rock, the Tree, and the River are all personified. This is evident as the poem gives voice to their reminiscences about a period of time which was full of peace. Through their support and encouragement, they want humans to bring back such a time in the present. Another rhetorical device used was metaphorsRead MoreRhetorical Analysis Essay848 Words   |  4 Pages2012 AP English Rhetorical Analysis Essay #3 Final Draft Every individual has traditions passed down from their ancestors. This is important because it influences how families share their historical background to preserve certain values to teach succeeding generation. N. Scott Momaday has Native American roots inspiring him to write about his indigenous history and Maxine Hong Kingston, a first-generation Chinese American who was inspired by the struggles of her emigrant family. Kingston and MomadayRead MoreAnalysis Of Mama DidnT Raise A Victims911 Words   |  4 PagesVisual Analysis Paper â€Å"Mama Didn’t Raise a Victim† â€Å"Mama didn’t raise a victim† is a quote many American gun right activists know by heart. Many have seen their advertisement presented by the National Association for Gun Rights (NAGR). The NAGR uses ethos, logos, and pathos effectively to persuade their audiences on gun rights in America. The NAGR is a â€Å"nonprofit, nonpartisan, single-purpose citizens organization dedicated to preserving and protecting the Constitutionally-protected right-to-keep-and-bear-armsRead MoreClintons Speech Rhetorical Analysis1613 Words   |  7 PagesZach Sabo Ms. Jessica English Class 5 November 2012 Women’s Right Are Human Rights: A Rhetorical Analysis Several decades ago, the global women’s rights treaty was ratified by a majority of the world’s nation. Despite its many successes in advancing and empowering women in relation to women’s rights, poverty, decision-making, violence against women, and other numerous issues actually still exist in all aspects of women’s life. Therefore, the 4th World Conference on Women with its uniqueRead MoreHumans Strive For Prominence, And Recognition1261 Words   |  6 PagesHumans strive for prominence, and recognition. In the poem â€Å"Titanic,† the author David R. Slavitt provides a refreshing angle on the topic of death and materialism. By eulogizing the tragedy of the sinking of the Titanic ship, Slavitt persuades the reader into his theory that if they sold tickets to board the Titanic, who would not go? With a dynamic selection of images, the reader is taken on a journey of what it would be like to die a glorifying death by the sinking of the Titanic. The author proceedsRead MoreNazi Propagand How The Nazi Party Used Propaganda Images And Rhetorical Strategies During The Second Reich1733 Words   |  7 PagesThis analysis of Nazi propaganda will examine how the Nazi Party used propaganda images and rhetorical strategies during the â€Å"Third Reich†. I will examine the propaganda cartoons titled, â€Å"The Rhine and the Ruhr†, â€Å"The Vampire in the Ruhr Area† and â€Å"Jewish Conspiracy Against Europe†. I will use two quotations from Burkes essays, the first being, â€Å"[†¦] whereby the â€Å"Aryan† is elevated above all others by the innate endowment of his blood, while other â€Å"races† in particular Jews and Negroes, are innately

Physical Properties of Matter

Physical properties are any properties of matter which can be perceived or observed without changing the chemical identity of the sample. In contrast, chemical properties are those that can only be observed and measured by performing a chemical reaction, thus changing the molecular structure of the sample. Because physical properties include such a wide array of characteristics, they are further classified as either intensive or extensive and either isotropic or anisotropic. Intensive and Extensive Physical Properties Physical properties may be classified as either intensive or extensive. Intensive physical properties do not depend on the samples size or mass.  Examples of intensive properties include boiling point, state of matter, and density. Extensive physical properties depend on the amount of matter in the sample. Examples of extensive properties include size, mass, and volume. Isotropic and Anisotropic Properties Physical properties are isotropic properties if they do not depend on the orientation of the specimen or direction from which it is observed. The properties are anisotropic properties if they do depend on the orientation. While any physical property could be assigned as isotropic or anisotropic, the terms are usually applied to help identify or distinguish materials based on their optical and mechanical properties. For example, one crystal might be isotropic with respect to color and opacity, while another might appear a different color, depending on the viewing axis. In a metal, grains might be distorted or elongated along one axis compared with another. Examples of Physical Properties Any property you can see, smell, touch, hear or otherwise detect and measure without performing a chemical reaction is a physical property. Examples of physical properties include: colorshapevolumedensitytemperatureboiling pointviscositypressuresolubilityelectric charge Image By Marc Gutierrez / Getty Images Physical Properties of Ionic vs. Covalent Compounds The nature of chemical bonds plays a role in some of the physical properties that may be displayed by a material. The ions in ionic compounds are strongly attracted to other ions with opposite charge and repelled by like charges. Atoms in covalent molecules are stable and not strongly attracted or repelled by other parts of the material. As a consequence ionic solids tend to have higher melting points and boiling points, compared with low melting and boiling points of covalent solids. Ionic compounds tend to be electrical conductors when they are melted or dissolved, while covalent compounds tend to be poor conductors in any form. Ionic compounds are usually crystalline solids, while covalent molecules may exist as liquids, gases, or solids. Ionic compounds often dissolve in water and other polar solvents, while covalent compounds are more likely to dissolve in nonpolar solvents. Physical Properties vs. Chemical Properties Chemical properties encompass those characteristics of matter which can only be observed by changing the chemical identity of a sample, which is to say, by examining its behavior in a chemical reaction. Examples of chemical properties include flammability (observed from combustion), reactivity (measured by readiness to participate in a reaction), and toxicity (demonstrated by exposing an organism to a chemical). Chemical and Physical Changes Chemical and physical properties are related to chemical and physical changes. A physical change only alters the shape or appearance of a sample and not its chemical identity. A chemical change is a chemical reaction, which rearranges a sample on a molecular level.

The Legacy Of The Civil War - 907 Words

The Civil War was one of the most controversial periods in American history. As a result of the controversy, there have been many theories that explain the cause of the war. Most theories state the causes of this conflict arose from geographic, economic, political, and even social differences. Tensions over slavery had been building for decades, and every time a new state in the West was added, there was an extremely tense debate over whether or not slavery would be permitted in the new state. Americans did not believe that the United States could remain half slave free and half permit slavery. The issue of slavery significantly affected the culture of the South. While America began to modernize in the mid nineteenth century, the southern states remained primarily rural and agricultural. The southern states were more reliant on slavery because of the amount of agricultural work and lack of modernized technology. Cotton was the staple cash crop of the South, which relied predominantly on slave labor. Even though slavery was not nearly as predominant in the North, they still relied on slave labor in many places. Though the Southern economy boomed because of cotton, it did not modernize, largely because the South became too dependent on cotton. Many Southerners felt that if slavery were to be abolished in the United States, the Southern culture would disappear with it, because Southern culture by 1860 was completely immersed in a slave society. As the North modernized theyShow MoreRelatedThe Legacy Of The Civil War1556 Words   |  7 Pagesthan providing all the information i n words, adding visual effects were a relief to the eyes. Both the American Christianity and the legacy of the Civil War led to the development of modern republican government. The federal government declared the Civil War. They waged it both in effort to end slavery and in hopes of reuniting the split nation. Following the Civil War, the central government withdrew again - the South, in turmoil and confusion, threatened to break up into riotous anarchy and the federalRead MoreThe Legacy Of The Civil War1827 Words   |  8 Pagesto preserve its institution eventually brought our country into a period of bloodshed. The obvious answer is that the war brought along freedom of around four million people in which altered the lives of Americans, however there is a great deal more to be said about the legacy of the Civil War. Even now, the war creates a lasting shadow that continues to impact America. The war transformed the political, social, and economic scene, and led to advancements in technology and health-care that createdRead MoreThe Leg acy Of The Civil War Essay1471 Words   |  6 Pages The year is 1865, Lincoln is dead, and through some convoluted, insane process I am now the President. God help us all. I am faced with the challenge of uniting a fractured nation, war-torn, weary, and directionless. For all the guff Lincoln gave about preserving the union, he did a terrible job. Yes, we are physically one nation, but dominion under continual threat of violence is precisely what our forefathers fought against in the Revolution. If I had been president, this would never have beenRead MoreThe Legacy Of The Civil War2375 Words   |  10 PagesAfter the following victory of the Northern Unionist over the Confederate forces in the Civil War, the current president of USA Abraham Lincoln had followed through with his Emancipation Proclamation this time of period was soon to be known as the Reconstruction era. Through these actions of Abraham Lincoln this had resulted in the passing of amendments to the constitution in which where 13th,14th, 15th these amendments had given African Americans the one thing they had been long aching for and workedRead MoreThe Legacy Of The Civil War2131 Words   |  9 PagesThe Civil War left the entire nation in disarray. Over six hundred thousand soldiers were dead, reconstruction was to be started, and the nation was further divided. During this time, Abraham Lincoln was the President of the United States and he was going to make the Union whole once again. His plans were cut sho rt however, by the tragic and sudden assassination at Ford’s Theatre in 1865. Abraham Lincoln was the most influential leader in United States history; his death impacted millions of peopleRead MoreThe Legacy Of The Civil War1508 Words   |  7 Pagesmore than 620,000 Union and Confederate soldiers were massacred. In only four years America annihilated the number of American soldiers killed in all other wars combined. America experienced her first full scale house division. The people were in such confusion, Reconstruction Acts had to be used to bring the country back together. Civil War introduced a split country, breaks of states from the union, the South denying rights to emancipated slaves, improving the lifestyle for African Americans, deathRead MoreThe Legacy Of The Civil War Essay1488 Words   |  6 PagesThe Civil War was one of the most bloody and divisive conflicts in United States’ history. While the conflict may have spanned over four years, its origins d ate back to the birth of the nation. The fracturing of the early political system on the basis of location, party, economic visions were the beginning of fundamental differences between the states. As the political, social, and economic patterns developed throughout the nation, the regional and ideological differences only deepened, leading toRead MoreThe Legacy Of The Civil War Essay1593 Words   |  7 PagesLloyd Garrison describes few of many changes that occurred after the Civil War, including the abolishment of slavery and the African American being granted for the first time in history the right to vote. As the civil war came to an end, the United States began to establish an undivided nation. This era known as the reconstruction era is described as â€Å"meaning literally the rebuilding of a shattered nation. (verterans of the civil movment, n.d.) Reconstruction’s main goal was to reintroduce the SouthRead MoreThe Legacy Of The Civil War1422 Words   |  6 Pagesâ⠂¬â€¹The devastating years of the Civil War finally came to an end. African Americans becoming enslaved and having freedom was a huge development during reconstruction. Freedom had important changes in African American lives, education and religious practices. Due to Abraham Lincoln emancipation of slavery, freedom became a reality for many slaves. The republicans had a great impact on the reconstruction of the Civil War by creating Freedmen’s Bureau, passing the fourteen and fifteenth amendment andRead MoreThe Legacy Of The Civil War1755 Words   |  8 PagesTimes of war often debut new technology that shapes the future. Seeing as how the Civil War was known as the first modern war, it is appropriate to say that much new technological advancement was made. Behind every piece of new technology or idea, there is a person or team that dedicated their time to the development. When it comes to the Civil War aeronautics and much other future advancement, Thaddeus S. C. Lowe is th e man behind it. Lowe was an integral part in the success of the aeronautics division

GAAP vs. IFRS comparison - 1264 Words

GAAP/IFRS Financial Statement Comparison Through this course we have been taking a closer look into the Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS). The book lays out the major similarities and differences between the two separate but equal accounting methods. I say, â€Å"Equal†, in the sense that the IFRS and GAAP accounting methods are two different ways that the any company that could come to the conclude the financial statements for any such accounting period. The differences that have apparent between the two methods, GAAP is only used in companies that have been started in the United States, whereas internationally IFRS has been adopted by those prospected companies.†¦show more content†¦As well as, the key assumptions and estimation of the material value adjustments to the carrying amounts of the assets and liabilities. It can be easily seen that the accounts for both Exxon and BP companies have many similarities. The accounts for b oth GAAP and IFRS have a tendency to be similar, making it easy for the reader to compare the information that is laid out in the financial statements. Other differences that we will see between the two different policies, when reviewing the balance sheet, are the way in which the assets are listed are in the reverse manor on the balance sheet. When following IRFS, the accounts are listed in the terms of liquidity at the bottom of assets. Under IFRS, the information is presented with the most liquid account listed at the end of the assets division. This dissimilarity will not make a massive impact on what investor’s information on the company that they are reviewing. The other differences that we will see when dealing with the differences, the terminology is different under IFRS. The balance sheet is no longer stated as the â€Å"Balance Sheet†; it is now referred to as the â€Å"Group Balance Sheet†. This is not a major difference between BP and Exxon, fo r example in other companies that follow IFRS, the balance sheet s called the â€Å"Statement of Financial Position†. This difference could make it increasingly difficultShow MoreRelatedSimilarities Between Ifrs And International Financial Reporting Standards Essay813 Words   |  4 PagesIn this research project, we will be comparing the similarities and differences between IFRS (International Financial Reporting Standards) and GAAP(Generally Accepted Accounting Principles), specifically in the cash flow statement, and we will be using Apple vs Samsung’s financial statement and stock price to compare the similarities and differences between IFRS and GAAP. 2. Motivation(Vicki) Today, with increasing globalization in the business world, many investors are looking for opportunitiesRead MoreEssay on Ifrs vs. Gaap970 Words   |  4 Pagesuniversal objective, that allows â€Å"Grapes for Grapes† comparisons that clearly, fairly, and completely prepares a company financial statements. For years GAAP has been the common set of standards and procedures for the U.S, the core for establishing a principle of reporting but now IFRS an international friendly financial reporting system has become popular for its use globally. In the text Intermediate Accounting by C.P.A Kieso, GAAP also known as generally accepted accounting principlesRead MoreGaap Vs. Ifrs Standards1366 Words   |  6 PagesGAAP vs. IFRS Standards GAAP generally accepted accounting principle The Financial Accounting Standard Board issues GAAP, which focus on the practices of US companies. GAAP is known as the common set of rules, standards and procedures for accounting used in financial reporting. â€Å"GAAP is the combination of authoritative standards (set by policy boards) and the commonly accepted ways of recording and reporting accounting information† (Investopedia.com, 2003). Companies follow GAAP rules to clarifyRead MoreAnalysis of Foreign Pension Plans for Employees1365 Words   |  5 Pageseffects of IFRS effect organizations that hold foreign pension plans for employees. IFRS methodology is similar to US GAAP with deferred recognition of actuarial gains or losses, except where past service costs are recognized immediately, instead of being amortized over the service period or life expectancy of workers. Under IFRS, actuarial gains and losses can be recognized in equity, but not under US GAAP. US GAAP has a minimum liability reported in the statement of financial position, but IFRS doesRead MoreIfrs Vs Gaap : An Inventory Analysis1498 Words   |  6 PagesIFRS vs GAAP: An Inventory Analysis Accounting rules and practices are wildly varied around the world today, and doing international business in that type of environment presents many difficulties. From language, cultural, and religious barriers to currency differences and accounting practices, it is difficult to see where businesses stand without a common standard to guide them. Some say that education, culture, and sometimes religious differences are the main factors for such variations (McGeeRead MoreIFRS Vs US GAAp1484 Words   |  6 Pagesï » ¿ IFRS vs U.S. GAAP Victoria Harris American Public University Acct 610 There are two sets of accounting standards that are used worldwide. One is the International Financial Reporting Standards (IFRS) and the U.S. Generally Accepted Accounting Principles (GAAP). There is a huge desire for there to one set of accounting standards worldwide with the increase of companies performing business in many different countries and global expansion. The International Financial Reporting StandardsRead MoreUs Accounting Standards vs. International Accounting Standards1742 Words   |  7 PagesUnited States Accounting Standards vs International Accounting Standards June 21, 2009 Introduction This research project will inform the reader of the difference between the United States accounting standards and International accounting standards. The United States uses the Financial Accounting Standards Board (FASB) to issue financial reporting procedures. The International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB)Read MoreRelated Studies Of Revenue Recognition And Ratio Analysis Essay866 Words   |  4 Pagesby Business Enterprises under FASB vs. IASB By Prof. Edel Lemus Carlos Albizu University, United States Financial Change in Revenue Recognition In 2010 the Financial Accounting Standard (FASB) and the International Accounting Standard Board (IASB) began a joint project effort towards revenue recognition. The joint project effort of revenue recognition is considered to pass from United States GAAP to IFRS. The scholarly literature concerning how U.S. GAAP and IFRS recognize revenue mostly focuses onRead MoreWhy the U.S Should Not Adopt Ifrs1551 Words   |  7 PagesIntroduction The United States is currently going through a big decision. It is deciding on whether to fully adopt International Financial Reporting Standards (IFRS), or to stay with the current U.S Generally Accepted Accounting Principles (GAAP). Since this is such a major decision, now would be an opportune time to take a look at what the pros and cons would be of switching to this new way of financial reporting, and in doing so, show why I believe the costs (both financial and otherwise) areRead MoreUsing A Bipolar Consolidation Model1487 Words   |  6 PagesControl IFRS 10 An investor determines whether it is a parent by assessing whether it controls one or more investees. An investor considers all relevant facts and circumstances when assessing whether it controls an investee. An investor controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. [IFRS 10:5-6; IFRS 10:8]. Power arises from rights e.g. voting rights

How to Implement Direct Elections free essay sample

Examines the politics behind electoral college reform. This paper addresses the question of how to effectively implement electoral reform in favor of direct election with a runoff contingent. The author addresses the complexities of the amendment process, the general reluctance to tamper with the Constitution, the multiplicity of reform proposals that abound, and the difficulty in countering the opposition of those groups who benefit under the status quo. How to cultivate national interest and support from an array of interest groups and the government is also discussed. Constitutional amendments regarding electoral college reform have been offered in almost every single session of Congress, leading many to believe that more proposals have been offered for electoral reform than for any other single part of the Constitution (Longley and Braun 42). Oddly enough, rectification has proven remarkably challenging despite a history of electoral upheavals and insistent criticism. This difficulty arises from the numerous obstacles that hinder electoral reform. We will write a custom essay sample on How to Implement Direct Elections or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page To begin with, the amendment process itself is rather arduous and requires substantial support within both chambers of Congress and individual state legislatures. Moreover, there is an overall reluctance to tamper with the Constitution in general. Additionally, the existence of a multiplicity of reform proposals- automatic, proportional, district, direct vote, and an array of hybrid plans- diminishes the strength of any reform movement by dividing its supporters.

Pestel Analysis for Spain free essay sample

Castilian Spanish (official), Catalan, Galician and Basque. Exports : Machinery, motor vehicles, foodstuffs, pharmaceuticals, medicines, and other consumer goods Imports : Machinery and equipment, fuels, chemicals, semi-finished goods, foodstuffs, consumer goods, measuring and medical control instruments Map of Spain [pic] Introduction The country analysis report on Spain provides a wide array of analytical inputs to analyze the country’s performance, and the objective is to help the reader to make business decisions and prepare for the future. The report on Spain analyzes the political, economic, social, technological, legal and environmental (PESTLE) structure of Spain. The report provides a holistic view of Spain from historical, current and future perspective. Insightful analysis on critical current and future issues is presented through detailed SCPT (strengths, challenges, prospects and threats /risks) analysis for each of the PESTLE segments. EU membership has given the country an opportunity to undertake measures to meet the environmental and technological standards of its EU peers. The country’s performance on environmental indicators, despite lagging behind other EU nations, has shown improvement. PESTLE analysis of Spain identifies issues that affect the country’s performance through the prism of current strengths (strengths), current challenges (weaknesses), future prospects (opportunities) and future risks (threats). PESTLE Analysis [pic] Political Analysis Spain’s transition from monarchy to democratic nation involved numerous political upheavals. After the French and British rule, the nation passed nto a dictatorial regime under the leadership of a fascist dictator, General Francisco Franco. After Franco’s death, Spain embarked on the path to democracy, and a modern constitution based on rules of law was promulgated in 1978. The initial years of democracy were dominated by two distinct ideologies; those of the center right PP, and those of the center left PSOE. The PSOE received popular support in the early years of democracy a s it was seen as a viable alternative to the PP, whose image was sullied because of its perceived closeness to Franco’s regime. After failing to win in first four consecutive elections, the PP emerged as the largest single grouping in 1996 elections, allowing it to form a coalition government with some smaller regional parties. In 2000, leveraging strong economic growth, the PP returned to power with an absolute majority. Despite its economic successes, the PP’s two-term Prime Minister Jose Maria Aznar has seen his domestic popularity decline due to his support for the US’s Iraq policy. The PSOE came to power in the 2004 and 2008 elections under the leadership of Jose Zapatero. The new government initiated policies for economic reforms along with the process of fiscal discipline. The economic recession of the country has put tremendous pressure on the survival of the government because of declining public support. The ruling party’s relation with its coalition partners has been under strain too. In order to tackle the deteriorating scenario as a result of credit crisis, Prime Minister Zapatero took direct control of the economic policies, which is likely to continue for some time. Spain – key political events since 1935 [pic] Spain has been successful in overcoming its dictatorial past and now has well established democratic principles in place. The countrys EU membership has bound the government to reform its economic and social policies. The country assumed the EU presidency in January 2010 and got off to an inauspicious start. In early January 2010, Prime Minister Zapatero launched a proposal that the EU should consider imposing corrective measures on countries that fail to meet commonly agreed economic objectives. This met with a dismissive response from a number of EU member countries and widespread skepticism from international media, which have questioned whether it is appropriate that Zapatero should be leading plans for an economic recovery program for Europe, given the poor state of the Spanish economy. Economical Analysis Spain’s economy, which was underdeveloped until the 1980s, began a period of growth when the country became a member of the EU in 1986. Subsequently, the government initiated a number of economic reform programs and initiated fiscal discipline measures to meet the objectives set under the Maastricht Treaty. Spain’s economy has shown steady progress since the 1990s, driven primarily by mass tourism and European subsidies. In fact, since the mid-1990s Spain outperformed the rest of the Eurozone, particularly the larger countries. Economic growth between 1997 and 2000 was above 4%, but declined to 3. 5% in each of the years during 2001–03, before recovering again. Despite the growth the country has not been able to create enough employment opportunities and the level of unemployment remains one of the highest in the Eurozone. The economy lost its momentum and began to decline in 2008. Its dependence on real estate aggravated the impact of global financial turbulence, which started with the US sub-prime crisis. The speculative price rises in the real estate market and the property boom came to an end in 2007. The economic crisis deepened in 2009–10 following weak domestic demand and rising inflation. The government has taken a number of initiatives, including increased public sector spending to revive the sliding economy. However, there is a need for large scale structural reforms or else the government will be in deficit once again.