The Ruby NameError Uninitialized Constant Error

The open-source programming language Ruby is known for its clear syntax and ease of use. That doesnt mean you wont occasionally run into an error message. One of the most vexing is the NameError Uninitialized Constant exception because it has more than one cause. The syntax of the exception follows this format: NameError: uninitialized constant Something or NameError: uninitialized constant Object::Something (where various class names are in place of Something) Ruby NameError Uninitialized Constant Causes The Uninitialized Constant error is a variation of a regular NameError exception class. It has several possible causes.   Youll see this error when the code refers to a class or module that it cant find, often because the code doesnt include require, which instructs the Ruby file to load the class.In Ruby, variables/methods begin with lowercase letters, while classes begin with uppercase letters. If the code doesnt reflect this distinction, youll receive the Uninitialized Constant exception.Still another possible cause for the  NameError  error is that youve made a simple typo in the code.  Ruby is case sensitive, so TestCode and Testcode are completely different.  The code contains mention of rubygems, which is deprecated in all but old versions of Ruby. How to Fix the Error To troubleshoot your code, examine it for the possible causes listed above one at a time. If you find a problem, address it. For example, go through the code looking for a discrepancy in uppercase and lowercase usage on variables and classes.  If you find one and correct it, your problem is probably solved. If it isnt, continue through the other possible causes, fixing as you go. If the class you refer to in the code is in another module, refer to it with its full name like this: #!/usr/bin/env rubymodule MyModule class MyClass; endendc MyModule::MyClass.new About Ruby Exceptions Exceptions are how Ruby draws your attention to problems in the code. When an error in the code is encountered, an  exception is raised or thrown and the program shuts down by default. Ruby publishes an exception hierarchy with predefined classes. NameErrors are in the StandardError class, along with RuntimeError, ThreadError, RangeError, ArgumentError and others. This class includes most of the normal exceptions that you encounter in typical Ruby programs.

A Study On High School - 857 Words

High school was different because I had to adjust to high school, work, and learn to manage money to pay rent and utilities, after my sister and I had left my oldest sister’s house a. I worked at a Mexican restaurant taking orders where White people also worked there, and manage to graduated high school with a full scholarship to cosmetology school, and I worked as a cosmetologist for nine years with my socioeconomic status being low-income, and my social identities of a Mexican female, single parent with two children. I cannot remember how many churches there were, or clubs if any, but I remember going to one the largest Catholic Church in city on holy holidays with my oldest sister and her family, and where White people attended too. After I was out on own, my sister and I would go to church to practice our faith on Sundays and holy days of obligations, and I would also took my children and introduce them to follow my Catholic faith. These experiences taught me about peop le who are different from me, is that they go to school for the same purpose of learning, have the same jobs, and practice the same faith. In my middle adulthood after I married my husband, I moved to Oceanside, California, and after ten years moved to Temecula, California where I presently reside. These communities had better and more jobs, learning facilities, opportunities, and health care. The people within my social sphere where mixture of socioeconomic status, and ethnicities, cultural, andShow MoreRelatedA Study On High School2100 Words   |  9 PagesHigh school senior Timothy Williams woke to the sound of wind scraping the desert sand across a glass pane of his third floor Samarra Hotel room. In the pitch-black room, he rolled over to see the nightstand. A digital clock showed the current time at 9:37AM. Tim thought to himself, Shit! Their buffet breakfast began at nine. They were running late. 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Sarah and Angelina Grimke grew up in South Carolina on a slave plantation, and as they got older rejected the southern lifestyle and moved up north to advocate for the abolitionist movement and women’s rights. 2. The Nullification Crisis occurred in 1828 after The Tariff of Abominations put a tariff on imported goods; South Carolina threatened to secede from the Union. The tariff benefited the north but hurt the south. 3. The nullification crisis of 1832 was resolved by a proclamation from

Descarte`s Cartesian Doubt Essay Example For Students

Descarte`s Cartesian Doubt Essay In his first meditation, Descartes sets out with amazing clarity and persistenceto clear himself of every false idea that he has acquired previous to this, anddetermine what he truly knows. To rid him of these rotten apples hehas developed a method of doubt with a goal to construct a set of beliefs onfoundations which are indubitable. On these foundations, Descartes applies threelevels of skepticism, which in turn, generate three levels at which our thoughtsmay be deceived by error. Descartes states quite explicitly in the synopsis,that we can doubt all things which are material as long as we have nofoundations for the sciences other than those which we have had up tillnow(synopsis:12). This skepticism also implies that doubt can free us fromprejudices, enabling the mind to escape the deception of the senses, andpossibly discover a truth which is beyond doubt. The first and main deception inDescartes opinion has evolved from sense perception What ever I have uptill now accepted as mo st true I have acquired either from the senses or throughthe sense. But from time to time I have found that the senses deceive, and it isprudent never to trust completely those who have deceived us evenonce(1:18). At the root of our beliefs, Descartes argues, lie theexperiences we gain from our senses, because these are sometimes mistaken, as inthe case of mirages or objects which appear small in the distance, and becauseof this he will now forfeit all of his most reliable information . Moreimportantly it may be to follow in the steps of Plato and require knowledge thatis certain and absolute ( Prado 1992 ). This argument consists of four mainpremises: 1. All that he has accepted as true up to this point, he has acquiredby the senses or Cartesian Doubt 3 through the senses; 2. but on occasion thesesenses have been deceptive. 3. It is wise not to trust anything that has beendeceiving in the past 4. Therefore, it is possible to be mistaken abouteverything. In premise one his beliefs a re derived from the senses, such as hesees that he has a paper in his hand and concludes that it is a paper, and whatis meant by through the senses, is that his beliefs may have been based onothers sense experience. All Descartes requires for the second premise is thepossibility that he may have been deceived, for if he cannot decide which iswrong, than he must not have any knowledge. This leads to the third premisewhere it seems at least reasonable to assume, that if one has been deceivedpreviously, there is no absolute assurance that it is presently correct. Therefore, there is a chance of being deceived about everything. But manycritics will argue that several of these false percepts can be corrected bymeans of alternative senses, such as he bent stick in water example. Althoughour sight may be tricked into thinking that the mirage exists, by using thesense of touch we can correct this falseness, and uncover what truly exists. Descartes does retreat, and assess the damage from his first level by saying,there are many other beliefs about which doubt is quite impossible, eventhough they are derived from the senses-for example, that I am here, sitting bythe fire, wearing a winter dressing gown.. (1:18). Here even heobjects to the validity of his argument, even if he could be deceived aboutanything he perceives, this does not mean that he is deceived about everything. Just because his senses are unreliable at times is not proof enough thateverything in the world is false (Williams 1991). In addition to beingdelusional, Descartes believes we can be tricked by madness or insanity. Sincethose who are insane may interpret things detached from reality by means oftheir senses, how could it be denied that these hands or this whole bodyare mine? Unless perhaps I were to liken myself to madmen, whose brains are sodamaged by the persistent vapours of melancholia (1:19 ), they in factbelieve these percepts to be true. Though Descartes does go on to say suchpeople are insane, and I would be thought equally mad if I took anything fromthem as a model for myself, and continues by likening the dreams he has tothe experiences a madman faces when awake. From here Descartes makes a strongerargument for calling into question his common sense beliefs, the possibilitythat he might be dreaming, that every emotion and every sense perception appearsto him only in a dream . Since there is always a possibility that we may in factbe dreaming, this hypothesis is done to provoke his faith in reality and thesenses, to get the absolute certainty of how things may appear or feel (Prado1992). His view on this is taken from the fact that when dreaming, the sametypes of mental states and feelings are present as when we are awake, Howoften, asleep at night , I am convinced of just such a familiar event-that I amhere in my dressing-gown, sitting by the fire- when in fact I am lying undressedin bed (1:19). Since there is no absolute way in determining thewaking state from the dreaming state, when it comes to sense experience, we areno better off awake than asleep. Therefore our judgment must be suspended evenwhen we are sure that our state is that of waking because we clearly haveno reason to believe that effects resemble their causes in the waking state,since they clearly do not in the dreaming state (Prado, 1992). The onlyway we can avoid the suspension of judg ement is only if we have a standard todetermine where the truth exists (Williams 1986). To use the conflict of thestick being bent in water, what sense is it that we should believe, when we haveno tool to decipher the truth? Thus, the suspension of truth works for the doubtof he senses as well. The reason why doubting the senses is not enough to basean entirely new set of ideas, is due to the fact that it does not call intoquestion all of ones common sense beliefs, for the representations found indreams are derived from real objects, although possibly arranged in a differentway. The thoughts and feelings of a dream are real, they are the same thoughtsand feelings that occur every day in the waking state. To be afraid during adream is the same feeling experienced if . It is due to the similarities infeelings and thought between dreaming and waking, that Descartes is able to findground for doubt, there are never any sure signs by means of which beingawake can be distinguished from bei ng asleep (1:19). This than leadsto the eternal skeptical question : How can I tell whether at this momentI am awake or asleep? (Malcolm, 1967). If we take any series of thoughts,emotions or feelings, it is possible that the same series can occur whiledreaming or awake. Thus, we can never be absolutely clear on whether what we areexperiencing at that exact moment in time is a dream, or that of a waking state. Though Prado (1992) insists that Descartes states in the sixth meditation, thattemporal coherence allows us to decipher between the waking and dreaming states. The aim here then would be to prove that there is nothing in the waking state toconfirm the accuracy of sense experience. The fact that at any given moment ourcurrent state could change drastically and render the previous state anillusion, may be enough to support his skeptical nature on thus, his CartesianDoubt 6 second level of doubt (Williams 1991). As long as Descartes second levelof doubt is accepted, we are able to continue on to his third level of doubt, orwhat is known as hyperbolical doubt. Descartes considers our beliefs withindreams when he says that some beliefs remain indubitable while others are sweptaway by imagination. Such things as the laws of physics can be broken withindreams, where other concepts such as arithmetic or geometry remain unchanged:physics, astronomy, medicine and all other disciplines which depend on the studyof composite things, are doubtful; while arithmetic, geometry ans other subjectsof this kind, which deal only with the simplest and most genera l things,regardless of whether they really exist in nature or not, contain somethingcertain and indubitable. (1:20) He decides that certain things which areaccepted universally, such as mathematics, are irrefutable. The dream hypothesisis not enough to doubt such things as mathematics, as we may be dreaming thatthere appears a square in front of us, but we cannot doubt our reason, such thatit has four sides, or that there is only one square that we see and not two orthree. He moves on to discuss the origins of our beliefs, and the role of anomnipotent God. He believes that there is a God, due to the fact that this ideaof God is firmly rooted in his mind, and he also believes that thisomnipotent God would not deceive him since he is supremely good. Heexamines the assumption that God is perfect and omnipotent, and therefore thesource for all of our thoughts and ideas. Since Descartes is abandoning all ofhis old beliefs, this would suggest that God tried to deceive him. He wonderswhy s uch a perfect God would deceive him, and figures it must be doubtful. Homophobia and Hate Crimes as a Result EssayCartesian Doubt 7 Now Descartes imagines that God is not the one who isdeceiving him, but none other than a malevolent demon, who with deceitful power,implants false beliefs, I will suppose therefore that not God, who issupremely good and the source of truth, but rather some malicious demon of theutmost power and cunning has employed all his energies in order to deceiveme (1:22). When determining what is open to doubt, Descartes evildemon hypothesis conveniently creates a being who is omnipotent and who uses thepower solely to deceive. What Descartes achieves is making problematic a host ofideas he entertains as products of reason , opposed to products of the senses,which the dream hypothesis takes care of (Prado 1992). Although L.G. Miller(1992) suggests that the propositions of mathematics survive the perception anddream arguments, but only to be unsettled by the deceiver God hypothesis,Could not an all-powerful demon make me believe t hose propositions aretrue when, as a matter of fact, they are not? The deceiver God does notsucceed if the person accepts that the reality he lives in is true. However,with the rise of skepticism and questioning the veracity of whether the world welive in is accurate or not, perhaps the demon has won after all. Descartes thenleaves the first meditation in a state of confusion. He knows at least howthings seem to appear to him, even if he has no idea how they really are Iam like a prisoner who is enjoying an imaginary freedom while asleep, he dreadsbeing woken up, and goes along with the pleasant as long as hecan(1:23[15). Descartes clearly refocused metaphysical thinking into thephysical world, by turning it toward the natural world. His basic structure hasfour uses of doubt, firstly to free us from preconceived opinions or prejudice,the second is to lead the mind away from the senses, the Cartesian Doubt 8 thirduse of doubt makes it impossible to have any further doubts about those thingswhich alter such an extensive doubt and are discovered to be true,while the fourth is to provide us with an understanding of what certainty is. Descartes methodological doubt can be defined as foundationalism, which is thebelief that knowledge is formed on different levels, much like an invertedpyramid. Such that, complex beliefs come first, then beneath that are simplerbeliefs and beneath them are the simplest beliefs. Foundationalism requires notonly this hierarchy effect, but also that nothing is accepted as knowledge untilwe know upon what it is based (Prado 1992). In summary of what the three mainarguments undermine, the argument from the illusion or deceptiveness of thesenses undermines ordinary sense perception. Undermining ordinary senseperception and scientific observation as well as the more theoretical parts ofthe physical sciences and hence these sciences as a whole is the dreamhypothesis, while the deceiver God hypothesis undermines the pure mathematicalsciences such as arithmetic and geometry. Descartes metaphysical doubtemphasizes purging the old falsehoods and buildings up again from the bedrock ofthe indubit able of our existence as thinkers. Whether or not the extensivenessof such skepticism used by Descartes is necessary, remains open for doubt. Butfor one to gain any knowledge what so ever, they must be capable of doubting atsome point or another, rather than accepting all that they may hear. It would beextremely credulous and naive to never doubt or question it is only natural todoubt and challenge that which one does not believe, and to a certain extent,being the natural extent, it is useful and necessary, When Descartesbegins to doubt in an epistemological mode, he cannot stop short of doubtingwhether Cartesian Doubt 9 he himself exists as a doubter (Prado 1992).. Perhaps, when the poet Charles Bukowski said the more crap you believe,the better off you are, he realized that such an extensive doubt can beharmful to the majority of people, because they are in fact betteroff believing in their senses, their God, and their ability to determinewhether they are sleeping or awake. It is possible that it may be beneficial tolive and die being deceived, and be ignorant to that deception, than to live anddie searching for truth where truth may not be found, for the true determinantto whether such an extensive skepticism is beneficial or necessary depends onthe individual. Neither Descartes nor Bukowski can speak for anyone other thanthemselves.

The inclined plane Essay Example

The inclined plane Paper If the metal trolley is let free down the inclined plane, its move will be accelerated. Later, as the air resistance and friction force have influence on acceleration, they will change it.  Analysis:  The first part of experiment included preparing an inclined plane. The physics book by Giancoli was laying down on one table, while the other school table was laid on the book. This action is presented on the Drawing 1. The length of the school table is 120 1 cm measured by a ruler. The width of the table is not required. The difference in levels between a table and the highest point of the inclined plane is 6.8 cm . Using a ruler with exactness to millimeters and a chalk, we calculated and determined six distances of the same value 15 cm with the uncertainty of 1 cm. Next we checked if the stopwatch worked properly and checked the trolley. Its size is 191 cm; its mass is not relevant.  The most important part of the experiment included precise measurements. In order to do that, we repeated measurements of distance and time the trolley needed to travel given distance. Each measurement took place 10 times. Six distances measured ten times gave a total amount of sixty measurements. Using 10 measurements we calculate the average time taken to travel given distance. We added all ten measurements of time for each distance and divided by ten. The results can be seen in the Table. We will write a custom essay sample on The inclined plane specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The inclined plane specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The inclined plane specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Then, the equation V=d/t was used. The velocity was calculated and so was the change of time and the change of velocity. Then all results were recorded in Table 3 Later on, a=?V/?t was used. The acceleration for each time was calculated and recorded in Table 3. Another step was to calculate the uncertainty of the acceleration using the equation: ?a/a= ?v/v+?t/t. The time, the velocity and the acceleration from the Table 3 were used and the results were recorded in Table 3. The uncertainty of the distance is 1 centimeter and is constant; the uncertainty of time is 0.05 second and also is constant. The uncertainty of velocity and acceleration is not constant. After recording all necessary datas, the averages of time, velocity, acceleration and uncertainty were calculated- the measurements of each six distances were added and divided by number of the measurements-six. All measurements were rounded to second decimal place.  The next step to measure the acceleration was constructing the graph showing the distance dependence on time (Graph 1). The best-fit line was drawn, so were the line of maximal slope and the line of minimal slope. Then, the Graph 2 showing the average acceleration dependence on time was constructed. The best fit line was drawn. Last step was creating a Graph 3 representing the relationship between given velocities. velocity In the experiment, the values of air resistance and friction force were neglected, but the air resistance and friction force has influenced the whole experiment.  The constructed graphs prove the hypothesis incorrect. The line touches all error bars, so it means there is a relationship between the linear quantities. The unit of the uncertainty of the distance is expressed in centimeters, the uncertainty of time in seconds and the uncertainty of acceleration in centimeters per second square. The air force and friction has a significant influence on the value of acceleration during the experiment. The conclusions are reasonable. In the experiment there was error due to the lack of precision of the ruler. Its not possible to be precise using the standard ruler measuring with precision to millimeters. Another possible error can be present due to the inability to see and mark the exact point where the identical distances were. Error also came from inability to know exactly when to stop the timer; also the additional seconds-reaction time of the experimentator. Given errors could cause further errors in calculations of accelerations. All errors have reasonable values. The values of the measurements are similar to each other. The number of repetition is proper. The fact that the graph doesnt go through the point (0,0) shows presence of the systematic error. As the exact value of air resistance and friction forces were not regarded, the error could occur. There also could be the error due to the slight change of levels because of soft cover of Giancoli.  As all experiments, this one also involve errors and can be improved. The uncertainty could be reduced, the millimeter paper could be used instead of the ruler, hard cover instead of Giancoli. Considering air resistance and friction force could help with estimating particulars. The usage of more precise timer could also improve our measurements and further analysis. More readings could give better results and therefore improve the whole experiment. The fact that the inclined plane had a low angle could also change the expected results; if the inclined plane were higher, the results would be more precise.  Not including and using in calculations the values of air resistance and friction force has influenced the calculation, and what follows, the results of the experiment. If the values of air resistance, fraction force and other variables were considered and therefore calculated, it would show, that our experiment was done correctly.

Brief Review of Amistad essays

Brief Review of Amistad essays The story of Amistad began in the early 1800s when a group of enslaved men, women and children are captured and put aboard a slave ship, the Tecora. While, on the Tecora they endured brutality, sickness, and death. After a horrific journey to Cuba, they were sold as Cuban born slaves and then put on a ship by the name of La Amistad. While aboard Amistad a man by the man of Cinque manages to unshackle himself and his companions. Once freed they organize a revolt and reclaim the ship only sparing two men by the name of Jose Ruiz and Don Pedro Montez, Cinque orders them to set sail into the Rising Sun back to Africa little does Cinque know that the Spaniards would secretly change course. After more than six weeks at sea, the Amistad arrives off the coast of Long Island. A surveying brig notices the Amistad and seizes the ship. The slaves are taken to New Haven and imprisoned. Ownership issues of the Africans soon reach Queen Isabella of Spain, President Martin Van Buren, and a few other interested parties, all battling for the Africans. Lawyer, Robert Baldwin finds interest in the case and decides to fight to free the Africans alongside Lewis Tappan, Abolitionist leader. As the legal battle begins, Baldwin argues that the Africans were illegally bought to America and that they should be set free, Van Buren thought differently and decides to change the judge hoping for the case to be ruled in his favor. Fortunately for Cinque the new judge ruled that they were born in Africa and were to be set free and returned to their homes in Africa. The judge also ruled that Ruiz and Montez were to be arrested for slave trading. Again President Van Buren interferes and orders an immediate appeal, and the case went to Supreme Court. At this point it is clear to Baldwin that he is going to need additional help; he decides to write a letter to President John Quincy Adams to help on their behalf. John Quincy Ad...

Tense Use in Academic Writing Past, Present and Future

Tense Use in Academic Writing Past, Present and Future Tense Use in Academic Writing: Past, Present and Future While the dreary constraints of physical reality mean that we’re stuck in the present for all practical purposes, in speech or writing we can skip from past to present to future at will. To do this, you’ll need to master the past, present and future tense. These grammatical tenses are useful in all kinds of writing, but here we’ll focus on their use in academic work. What is Grammatical Tense? Before anything else, we need to quickly clarify what we mean by â€Å"grammatical tense.† The main thing you need to know is that the form of the verb in a sentence changes depending on when the action described occurs. As such, by modifying a sentence to adjust the tense, we can change its meaning: Present Tense: Alfred burns the cakes. Past Tense: Alfred burned the cakes. Future Tense: Alfred will burn the cakes. In the first example, the present tense verb â€Å"burns† suggests that it’s happening now. The past tense verb â€Å"burned†, however, shows that it has already happened. And by adding the helping verb â€Å"will,† we can instead suggest that the action is going to happen in the future. Looks like the dog will eat them anyway. The examples above are the simple forms of each of these tenses. There are many variations on these, however, so it’s worth checking how each form differs in practice. The Past Tense in Academic Writing In an academic paper, you could use the past tense to show that an idea is not widely accepted any more. In the following, for instance, the past tense â€Å"claimed† and â€Å"has since been disputed† both signal that the study no longer applies: Cook and Moore (1964) originally claimed that profane language is amusing, although this has since been disputed by many experts. Pete and Dud: Pioneering researchers in the profane. The past tense is also commonly used in academic writing when describing the methods used in an experiment that has already been conducted: The sample was tested using several techniques. Some colleges have specific instructions for how a methodology chapter should be written, though, so make sure to check for rules about tense use in your style guide. The Present Tense in Academic Writing The present tense is dominant in most forms of academic work, since it applies when writing about current events or states of being. This includes describing: Existing facts and theories (e.g., â€Å"Profane language is common among young people†¦Ã¢â‚¬ ) The findings of a study (e.g., â€Å"The results demonstrate that†¦Ã¢â‚¬ ) The opinions or claims of other thinkers (e.g., â€Å"Cook and Moore argue that†¦Ã¢â‚¬ ) The present tense is usually correct even when describing a study that happened in the past, as long as the conclusions are still relevant in the present. The Future Tense in Academic Writing The future tense is less common in academic writing, but it still has a couple of important roles. One is in research proposals, since you’ll need to describe your research aims, predictions about results, and the methods you intend to use: This study will examine the role of profane language in comedy. We predict that profane language will be considered hilarious by the majority of respondents. The future tense is also useful when recommending fresh avenues of research or suggesting how the results of a study could be applied: Our study suggests that further research should be conducted into the increasing use of profane language in everyday life. The crucial thing is that the future tense is used when describing something that hasn’t yet happened or that is expected to occur in the future. Think of it as academic fortune telling. Or dont.(Photo: David Shankbone)

Wellness Management Essay Example | Topics and Well Written Essays - 250 words

Wellness Management - Essay Example They also include medical screening as well as on-site fitness programs and many more. The bottom line of these wellness plans is that healthy employees are considered to more productive and better for companies. Employees are considered to be the most valuable possessions of the company. (Treacy). The companies improve wellbeing and job satisfaction by conducting these wellness programs such as Zippos and Google are doing. In these programs, companies provide different facilities to the employees. For example, a company facilitates them with health regarding facilities, also allows time for the exercise and different healthy activities. The company gives the facility of the on-site kitchen and eating bar to promote healthy food consumption. For the sake of wellness program, the company also offers financial and other incentives as well. Wellness program also consists of various effective workplace programs and also maintains a health-focused environment that significantly benefits e mployers, employees, and their families. Wellness programs are not supposed to be costly at all as they can be designed using various low cost activities and regimes. It states that by practicing a wellness program, the company does not only get productive employees but it also drives the company towards achieving long-term benefits. Collectively, it can be stated that wellness programs are the fundamental need of any company’s strategy. These programs are based upon different activities such as health education and weight management programs.

Structure paper of presentation Essay Example | Topics and Well Written Essays - 750 words

Structure paper of presentation - Essay Example At a sore of 30 China features a low score on uncertainty shunning. Truth could also be relative although within the immediate social circles theres concern for Truth with a capital T and rules (but not essentially laws) abound. At a score of twenty China could be a extremely collectivist culture wherever individuals act within the interests of the cluster and not essentially of themselves. In-group considerations have an effect on hiring and promotions with nearer in-groups (such as family) are becoming discriminatory treatment. Worker commitment to the organization (but not essentially to the folks within the organization) is low. Whereas relationships with colleagues are cooperative for in-groups theyre cold or maybe hostile to out-groups. Personal relationships prevail over task and company. At sixty six China could be a masculine society –success minded and driven. The necessity to make sure success may be exemplified by the actual fact that a lot of Chinese can sacrifice family and leisure priorities to work. People are influenced by formal authority and sanctions and are normally optimistic regarding people’s capability for leadership and initiative. Individuals must not have aspirations exceeding their rank. The justice system ought to even have effective mechanisms for reducing, or altogether eliminating, scoundrel and corrupt parts of enforcement agencies. (Hedging against currency risk will add tier of safety to your offshore investments (Charles, 2002). Traditions are often custom-made to suit new conditions. Chinese folks acknowledge that government is by men instead of as within the Low LTO countries by an external influence like God or the law. Thinking ways in which specialize in the total or no confidence, contrastive with low LTO countries that suppose in probabilistic ways. There is abundant labour in

Australia Essay Example for Free

Australia Essay The downturn in the international financial crisis has compounded Australias tourism industry. Relevant departments recently predicted that Australia will be reduced by inbound tourists this year, more than 4% the past 20 years Australian tourism industry is facing the most severe blow. Australian Bureau of Statistics data released ,2007-2008 Australian tourism contribution to gross domestic product was 3.6%, while this proportion was 4.7% previously. Therefore, the tourism industry downturn will inevitably affect Australias economy as a whole. The largest source of tourism is the lack of trouble. Australian Tourism and Transport Forum executive director Ã¥ ¥ ¥Ã¥Ë† ©Ã§ » ´Ã¥ ¨â€¦Ã¦ ²Æ' thinking recently pointed out that the traditional source countries as Australia and the tourism industry of the United States, Britain, Japan and South Korea economy continues to decline, resulting in significantly reduced visitors to Australia, the situation in the future may continue to deteriorate. According to relevant departments of Australia forecasts, in addition to visitors from New Zealand will increase in times of adversity, the next six months, tourists from other countries will be the number of tourists fell by double-digit rates. Australias tourism industry suffered a downturn has begun to transfer to the related industries. According to statistics, about 48.3 million people in the Australian tourism practitioners, but this number is shrinking. So far, Australias hotels, motels, apartments and other services have been cut more than 3,000 jobs, 63% of the Australian main tourist services may be further layoffs. Solidarity of the aviation industry and tourism will naturally be immune. Australia and Australia Airlines 14 announced, as expected full-year profit will be significantly lower than previously expected, the company will cut as many as 1,750 jobs. Qantas also said the same day, has been postponed to buy 4 Airbus A380 and 12 other aircraft. Qantas chief executive Alan Joyce said Qantas no choice, only to make large adjustments to ensure that the company weather the storm. He also said that if economic conditions continue to deteriorate, the company may be further layoffs. Some economists believe that Qantas job cuts and other measures related businesses will have a negative impact on the Australian economy. However, Australian Treasurer Huaiensiwang said the Australian governments economic stimulus plan is to gradually play a buffer role. Immediate challenge for the Australian Tourism Export Council head é © ¬Ã§â€° ¹Ã¦ ¬ £Ã¦   ¼Ã¨â€™â€š that the Australian tourism industry has experienced many times before the fight, but later achieved a rapid recovery. He said he believed a rainbow after the storm. Australias tourism resources are very rich, exotic natural beauty, the unique ecological environment, cultural diversity and contrast the developed economy is the basic condition for the rapid development of tourism. (A) of the inbound tourism 1968 Australia received only 24 million foreign tourists, 81 million U.S. dollars, tourism foreign exchange earnings. Into the 90s, the Australian economy each year for the tourism industry to bring the output value of more than 200 million Australian dollars, worth of 80 billion Australian dollars. Number of Foreign Tourists in 1996 reached 416.? 50000 visits, tourism, foreign exchange 87. 0.3 billion U.S. dollars, tourism foreign exchange earnings has more than wool, coal, iron ore and wheat, and other traditional export products, became the countrys fastest growing, most foreign exchange industry. According to the World Tourism Organization, Australia in 1998 a world where international tourism receipts, international tourists all over the continents of the world, Japan has become the largest source country of Australia, New Zealand, the United States, Britain and continental Europe, its traditional source markets. In recent years, tourists from China and Koreas rapid growth. Purpose of travel to the main tourist resort, followed by visiting friends and relatives and business travel. (B) Outbound Tourism Australias rapid economic development after World War II one of the countries? Per capita GDP in 1997 to $ 20,540 of the world high-income areas. 1990 Australian tourists going abroad for the first time broke the 200 million people in 1996 to 273.2 million overseas tourist arrivals. According to the World Tourism Organization, Australia study tour in 1991, the total expenditure reached 38. 800 million U.S. dollars, foreign travel destination ranks No. 1 in Asia, especially Indonesia, Singapore, Malaysia, China, Hong Kong, the Philippines and mainland China and other areas, and this is Oceania, Europe and North America also followed suit. (C) of the domestic tourism Tourism has become Australias an important part of peoples lives, the domestic tourists in 1990 reached 58.446 million people, equivalent to the total population of more than 3 times, entertaining vacation spot. According to statistics, vacation and pleasure trips accounted for 42%, 29% visiting friends, meeting business accounted for 15%; the main way to travel with their drive to account for 3 / 4, the time spent traveling an average of 4.? 6 days. In the summer in Australia in January this year, every Christmas, New Year, but also a time when the school summer holidays, the Friends have brought people to his family or vacation, the formation of the annual peak travel. 7-8 two months in winter, is the low season In the economic crisis environment, still won the Australian Hotels recognized international tourists. According to the Global Online Travel Group the data presented, there are more this year than last year, Australias most popular hotel into the Global 1000 list of hotels. The third consecutive year, Expedia Insiders Select List will be in Adelaide Majestic Roof Garden Hotel named best hotel in Australia, and the 24th highest in the world.

The Deterioration of Romero in El Tonto Del Barrio Essay -- Tonto Del

The Deterioration of Romero in El Tonto Del Barrio  Ã‚     Ã‚  Ã‚   After reading Jose Armas’s story, "El Tonto Del Barrio," I was greatly touched by this simple yet effective story of how the village idiot is used to teach a lesson to the audience. However, after researching the topic, I found that there had been no literary discussion concerning Armas or "El Tonto del Barrio." I was shocked to find this out, and I believe this is an interesting and important story which should be looked into. "El Tonto del Barrio" is not just a story about a college-bound young man named Seferino who tries to help the community "idiot" Romero, but it is also a story about a man who slowly deteriorates when his pride is taken away and his dignity not acknowledged. First, to understand how Romero deteriorates, we must look at how life for Romero was before Seferino tried to pay him wages for sweeping. Romero seemed happy, and he was always whistling and singing. In the first line of the story Armas even states, "Romero Estrado was called El Cotoro (The Parrot) because he was always whistling and singing" (1137). Armas at first makes no obvious remarks that Romero was a moron who should be avoided; in fact, the story discusses only the respect that people of the town had for Romero. Romero is even called "a respected citizen" (1138). It is interesting to note that Armas mentions that "Not even the kids made fun of him. It just was not permitted" (1138). This point lets the audience know that Romero was respected enough that even parents taught their children to respect him despite his faults. It is apparent that the town knew Romero was a little "touchy" (1138), but the citizens choose to overlook his faults. The citizens of the town and Romero... ...nd Kathleen Wilson. Cumulative Index. Michigan: Gale Research, Inc., 1998. Contemporary Literary Criticism. Index. Michigan: Gale Research, Inc., 1991. Critical Survey of Short Fiction. Ed. Frank N. Magil. Cumulative Index. California: Salem Press, 1993. Frenandez, Roberto G. Bibliographical Index of Cuban Authors. Miami: Edidones Universal, 1983. Hispanic Writers. Bryan Ryan. Vol. 1. New York: Gale Research, Inc., 1991. Modern Latin America Literature. Ed. David William Foster. Vol. 2. New York: Frederick Ungar Publishing Co., 1975. Reference Guide to World Literature . Ed. Lesley Henderson. Vol. 2. New York: St. James Press, 1991. Short Story Criticism. Ed. Shelia Fitzgerald. Cumulative Index. Michigan: Gale Research, Inc., 1989. , World Literature Criticism. Ed. James P. Draper. Vol. 6. Michigan: Gale Research Inc., 1992.      

Emergency Department Essay

I am a senior staff nurse working in the Emergency Department in an Acute General Hospital in Singapore. I have been assigned by my senior nurse manage to mentor Susan, a third year student nurse. As Susan was observed to be underachieving, I aim to use the Gibbs reflective cycle (1988) to guide me to identify the issues that have arisen during the placement and plan strategies to help Susan achieve her expected competencies at this stage of her clinical placement. Upon completion of the reflective cycle, mentor should be able to come up with methods that can help to resolve the student’s identified problems. It is important that windows of learning opportunities are created for reflection to be done and thus help both the mentor and mentee for future progression. Stage 1: Description Susan, a third year student nurse, is in her penultimate clinical placement of her three years training course. She had just reached the end of her second week of placement and has another four weeks to completion. The ward staff had observed that she was not entering patient’s vital signs, at times, into the system. The hospital uses the electronic system of entering patients’ charts. In addition, it appears that Susan did not inform any staff when there were abnormal readings, for example: there were two occasions where a raised temperature in a patient receiving blood transfusion and a head injury patient with an altered level of consciousness. Whilst having a weekly debriefing session as agreed during the first day of Susan’s clinical posting, the mentor was aware that Susan did fail to achieve the basic competency, which was required of her. The mentor had to stress to Susan on the importance of recording vital signs as it determines the patient’s prognosis. Thus, the mentor decided to develop an action plan (SMART) template (Kerry, 2012, & Appendix 3), to aid Susan’s progression. Stage 2: Feelings Given a mentor’s role, it was a concern to me that I did not pick up Susan’s problem until my colleagues’ feedback. As Susan was proceeding to her third week of posting, it was crucial to speak to Susan and find out more in depth what might have led her to the behavior seen. I felt that Susan may not have the theoretical knowledge regarding what were the implications if fever occurs during

Self-Verification

Self-verification is a social psychological theory that asserts people want to be known and understood by others according to their firmly held beliefs and feelings about themselves, that is self-views (including self-concepts and self-esteem). Because chronic self-concepts and self-esteem play an important role in understanding the world, providing a sense of coherence, and guiding action, people become motivated to maintain them through self-verification. Such strivings provide stability to people’s lives, making their experiences more coherent, orderly, and comprehensible than they would be otherwise.Self-verification processes are also adaptive for groups, groups of diverse backgrounds and the larger society, in that they make people predictable to one another thus serve to facilitate social interaction. To this end, people engage in a variety of activities that are designed to obtain self-verifying information. According to self-verification, people prefer feedback that i s consistent with their self-concept even when that feedback is unflattering. They will not accept feedback that is at odds with their self-concept.In our hypothesis, men who chose to use urinals for urination are meant to be more confident and have a stronger self-esteem than those who chose to use toilet bowls. They have a stronger self-concept and hence stronger self-verification. They would consider that they did a good job and deserved a more positive feedback. Therefore, a more positive feedback would increase their motivation and performance. If less positive feedback is given to this group of people, they would not receive this feedback as the less positive feedback did not match with their self-concept.For those chose to use toilet bowl, which showed that they had less confidence and lower self-concept, a less positive feedback would cause a higher motivation and performance since they think they deserved less positive feedback. They would accept it and hence it satisfied t heir self-esteem. Once their self-esteem is satisfied, they would promote to a higher hierarchy: self-actualization. P. s. I dun know when to use self-concept, self-esteem, self-verification these suck words. Since I only got the fucking old both without these suck words and definitions.

Ralph nader essays

Ralph nader essays Lawyer, consumer activist, author. Born February 27, 1934, in Winsted, Connecticut. The son of Nathra Nader, a Lebanese immigrant who owned a bakery and restaurant, and his wife Rose, the scholarly Nader attended Princeton University, graduating magna cum laude in 1955. In 1958, he graduated from Harvard Law School and began practicing law in Hartford, Connecticut. His first book, Unsafe at Any Speed (1965), was an expos about the dangers posed by the design of the Chevrolet Corvair, a car produced by General Motors. The book inspired a good deal of public interest and sparked a veritable revolution in automobile safety. In its wake, the federal government passed the 1966 National Traffic and Motor Vehicle Safety Act, an unprecedented attempt to regulate the powerful auto industry. As a determined and eloquent advocate for consumers, Nader was also largely responsible for the passage of the 1967 Wholesome Meat Act, which imposed federal standards on slaughterhouses and required federal inspections of beef and poultry; the Clean Air Act; and the Freedom of Information Act. Among the consumer advocacy organizations Nader has founded over the years (most of which are still active) are Public Citizen, the Center for Responsive Law, the Center for Auto Safety, the Public Interest Research Group, the Disability Rights Center, the Clean Water Action Project, the Pension Rights Center, the Project for Corporate Responsibility. His disciples-known as Naders Raiders-have been active in Washington, D.C., since the early 1970s. Other books which Nader wrote or cowrote include Corporate Power in America (1973), Taming the Giant Corporations (1976), Menace of Atomic Energy (1977), Whos Poisoning America (1981), and Winning the Insurance Game (1990). A confirmed bachelor, Nader is extremely guarded about his personal life in the press. In 1992 and 1996, Nader mounted somewhat half-hearted campaigns for presid...

Definition and Examples of Advanced Composition

Definition and Examples of Advanced Composition Advanced composition is a university-level course in expository writing beyond the first-year or introductory level. Also called advanced writing. In its broadest sense, says Gary A. Olson, advanced composition  refers to all postsecondary writing instruction above the first-year level, including courses in  technical,  business, and advanced  expository writing, as well as classes associated with  writing across the curriculum. This broad definition was the one adopted by the  Journal of Advanced Composition  in its early years of publication (Encyclopedia of English Studies and Language Arts, 1994). Examples and Observations A good many educators use the term advanced composition to refer specifically to a junior- or senior-level composition course concerned more with writing in general than with how writing functions in particular disciplines...It is unlikely that compositionists will ever reach consensus about advanced composition, nor would most teachers want some kind of monologic, universal method and course. What is certain is that advanced composition continues to grow in popularity, both among students and instructors, and it remains an active area of scholarship.​  (Gary A. Olson, Advanced Composition. Encyclopedia of English Studies and Language Arts, ed. by Alan C. Purves. Scholastic Press, 1994)[T]eaching advanced composition should be more than just a harder freshman course. If advanced composition is to have any viability at all, it must be founded on a theory that (1) shows how advanced composition is different in kind from freshman composition and (2) shows how advanced compositi on is developmentally related to freshman composition. The harder approach achieves only the latter.​  (Michael Carter, What Is Advanced About Advanced Composition?: A Theory of Expertise in Writing. Landmark Essays on Advanced Composition, ed. by Gary A. Olson and Julie Drew. Lawrence Erlbaum, 1996) Students who enroll in advanced writing courses write with proficiency yet often rely on formulas; their prose is stuffed with too many words and weighed down with nominalizations, passives, prepositional phrases. Their writing lacks focus, details, and a sense of audience . . .. The goal of an advanced writing course, therefore, is to move students from proficiency to effectiveness.​  (Elizabeth Penfield, Freshman English/Advanced Writing: How Do We Distinguish the Two? Teaching Advanced Composition: Why and How, ed. by Katherine H. Adams and John L. Adams. Boynton/Cook, 1991) Sites of Contention My advanced composition courses currently function not only as skills courses but also as sustained inquiries into how writing functions (and has functioned) politically, socially, and economically in the world. Through writing, reading, and discussion, my students and I focus on three sites of contentioneducation, technology, and the selfat which writing assumes particular importance. . . . Although relatively few students choose to write poetry in my current advanced composition courses, it seems to me that students attempts at poetic composition are considerably enriched by their integration into a sustained inquiry about how all sorts of writing actually function in the world.​  (Tim Mayers, [Re]writing Craft: Composition, Creative Writing, and the Future of English. University of Pittsburgh Press, 2005) Explorations For most of my first eleven years at [Oregon State University]the years during which I taught both first-year and advanced compositionI wrote identical course descriptions for these two composition classes. The basic structure of the syllabi for the two classes was also similar, as were the assignments. And I used the same text as well . . .. Students in advanced composition wrote longer essays than first-year students, but that was the primary difference between the two courses...The syllabus for my fall term 1995 advanced composition class . . . raises new issues. The text that follows begins with the second paragraph of the course overview: In this class we will discuss questions such as these as we work together to become more effective, self-confident, and self-conscious writers. As is the case with most composition classes, we will function as a writing workshoptalking about the writing process, working collaboratively on work in progress. But we will also inquire together about what is at stake when we write: we will explore, in other words, the tensions that inevitably result when we wish to express our ideas, to claim a space for ourselves, in and with communities that may or may not share our assumptions and conventions. And we will consider the implications of these explorations for such rhetorical concepts as voice and ethos. (Lisa S. Ede, Situating Composition: Composition Studies and the Politics of Location. Southern Illinois University Press, 2004)

How readily could terrorists can acquire nuclear weapons Essay

How readily could terrorists can acquire nuclear weapons - Essay Example different nations had the information about nuclear weapon empowerment of different terrorist organizations across the world, why adequate measures have not been taken to prevent such attempts? The reasons is that despite having knowledge about such devastating plans of the terrorists such attempts could not be stopped as terrorists are not some kind of creatures belonging to a particular species group who could be identified through their appearances. They are very much part of the society, of the mass and they are actually utilizing the brighter aspects of human innovations in wrong ways. The general course experimentation of nuclear weapons has showed them the avenues that nuclear weapons are great tools by which a great deal of mass destruction can happen and such attempts would definitely add to the purpose of the terrorists. Nuclear weapon empowerment of terrorists actually started due to the infamous Cold War between two global superpowers, United States of America and Soviet Union. As either of these nations was on the desperate attempt to prove them superior to the other that is why, for the purpose of making their respective economic as well social bonds weak they encouraged terrorism. In the process of such encouragement they actually trained those terrorists, who were actually mercenaries in the hands of both the countries, to use modern weapons properly and taught them about the use and invention of nuclear weapons. Use of such nuclear weapons by the terrorists actually belongs to the category of â€Å"non-conventional weaponry.† (Cameron, 1999, p. 1) Once of the most horrific instances of the recent day use of such â€Å"non-conventional weaponry† can be cited through the attack of Aum Shinrikyo, a terrorist organization in Tokyo. â€Å"On 20th March 1995, members of the Aum Shinrikyo cult released a lethal nerve agent, sarin, on the Tokyo underground. The attack killed 12 people and injured over 5,000 others, and was the first majo r sub-state use of a

Article Review Research Paper Example | Topics and Well Written Essays - 750 words

Article Review - Research Paper Example The members of the board are not answerable to the president; moreover, they have regulatory authority over each and every public company in the US. It is pertinent to note that with the passage of Sarbanes-Oxley Act, Security Exchange Commission pegs the cost of â€Å"internal controls† for an average company in US at $91,000 per year. Commission also acknowledges the fact that the cost has increased substantially. In 2008, SEC surveyed thousands of corporations to assess the cost implications in the post SOX period and it was found that an average company needs to spend $2.3 million to comply with the provisions of Section 404. The disturbing part is that small companies have to bear the brunt of it in a much larger proportion relative to their assets. In this survey, only 19% companies confirm that the benefits of section 404 are significant to outweigh its costs. The author argues that investors are, to a large extent, skeptical about the benefits of this law. Legal Issues The section 302 of the Sarbanes-Oxley act prescribes that senior management of the company needs to authorize the accuracy of the financial reports and section 404 is all about establishing ‘internal controls’ and reporting methods specifying the adequacy of these controls. This legality has enhanced the cost of compliance substantially of all listed companies in the US. Managerial Perspective The whole purpose of enacting the law is to restore investors’ confidence in the companies. However, SEC survey establishes that a large proportion of the respondents do not agree that Section 404 has been able to enhance confidence of the investors in their companies. Section 404 encompasses even minor issues that place a huge burden of cost on the companies while complying with the law. It is ironical that majority of the foreign companies are contemplating de-listing from US exchanges and many small foreign firms have abandoned the idea to enter into American Capital Ma rkets. This means that Sarbanes-Oxley Act works as a deterrent to the small and foreign firms. Though credit raters and securities analysts, in a separate survey done by SEC, give favorable view about section 404 but at the same time admit that the benefits from Section 404 cannot be quantified. The most troublesome part is that ever since the enforcement of law, US firms have reduced their investments on research and development and capital expenditures vis-a-vis firms of other developed countries such as Canada and UK. The reason being directors and senior managers are scared of criminal penalties involved while undertaking risky investments that are difficult and costly to monitor. This certainly does not augur well for the economy of the nation. Reference Freeman J. (2009). The Supreme Case against Sarbanes-Oxley. The Wallstreet Journal. Retrieved August 23, 2012 from

Race Relationships in US Essay Example | Topics and Well Written Essays - 500 words

Race Relationships in US - Essay Example This necessitated former confederates and the southern legislatures to pass laws called black codes, which greatly limited African American rights and segregated them from the whites. In 1877, recontruction was ended when Democratic parties reclaimed control of the south, which was very devastating for blacks since all the gains they had made such as forming political parties, voting rights as well as participation as equal entities were reversed. Thus the south, slowly reinstated laws that were racially discriminating and whose agenda was to segregate as well as disenfranchisement. The Democratic Party started stopping African Americans from voting so as to take away the power African Americans had gained. There were several ways to prevent blacks from voting and they included; poll taxes, literacy tests as well as charging of fees at voting booths. Additionally, in 1883, the civil rights case saw the Supreme Court declare that Congress lacked power to stop private acts of prejudice. The police and legal system supported segregation. Thousands of blacks were murdered by the Ku Klux Klan as well as other terrorists groups such as Knights of White Camellia. Thus prominent black land owners, community leaders as well as politicians. The Jim Crow laws entrenched discrimination. This was a system of customs and laws that imposed racial discrimination and segregation throughout the US, particularly in the south, beginning from the late 19th century to the 1960s.These laws did not particularly mention race, however they were written and applied in a manner that prejudiced African Americans. These laws ensured segregation in stores, libraries, entertainment as well as stores. This really fuelled an atmosphere of racial discrimination and there was a rise in rioting, Ku Klux Klan and lynching. Blacks, mostly in south were discriminated against in housing and jobs and frequently deprived of their constitutional

GGSB admissions board

GGSB admissions board What would you like the GGSB admissions board to know about your professional work and / or academic experience? I think one of the best qualities which I posses is my dedication towards work. It is this quality which has helped me achieve my dreams and progress successfully in my career. I am an Engineering graduate specialized in the field of Information Technology possessing high technical and analytical skills. Apart from the regular studies I showed greater interest in understanding the application of technology in the real world. Motivated by my lecturers I presented papers with innovative ideas which were highly appreciated. One of the most outstanding works was the Simulation of Cellular Network which was presented in various Institutions in the state and earned many awards. It is now being used by my Institution in the classes to demonstrate basic functioning of cellular networks for better understanding. The final year project was the most challenging work I encountered in my academic life. I had chosen to apply my knowledge of IT in the field of Biotechnology. Being an abecedarian in this field I initially struggled to improve my understanding of the application. Leading a team of three the responsibility of success of the project weighed more on me. Together we spent all days and many sleepless nights to bring out a working model of a concept which was only paperwork. This work was taken further and later presented by my project guide in an international conference in Hong Kong. Soon after my graduation I stepped into the next phase in my career joining as a fresher with LT Infotech. During the initial days I had the opportunity to observe what a real professionals work is. In no time I became a part of this world interacting with clients all around the globe and providing back end support. Responsibilities increased with time and now I single handedly support the back end system of a global reporting application. My most substantial accomplishment has been the implementation of an online system in the backend for testing purpose. The experience I gained through these many years made me guide the entire team technically, also helping in bridging the their gap between functionality of the system and its technical implementation. Due to the short span of time allocated for this project I had to be pro-active, take lead in motivating people and completing the task. This testing tool was shared with the clients and was highly appreciated. Why are you interested in our particular program, and how do you see it helping you to reach your future goals? The world is full of opportunities, comprising of a vast array of sectors, each having its own global implications. Many industries now being driven by Technology, reaches unbelievable heights within a short span of time through its efficient management. The need of the day is to be in pace with the change and evolution of technology. By this not only can one provide solution to real-time problems but also present the most effective ones. Working with an IT firm has opened up a fascinating world of science and technology to me. It has been more than a dream to understand the nuances of this field and to expand my horizons. I want to learn more about the industry and look at the business and its technology from a much broader realm rather than from the individual components for which I have been responsible. I would consider it my professional achievement to be placed high up in the corporate ladder, and be involved in the decision making and planning of the organization. I strongly feel that technology and management are two sides of the coin which in unison form the foundation of an organization. But the application of innovative technology and making it successful requires an in depth understanding of business and the risks involved. These are some of the nuts and bolts that I require when I foresee myself in a position making strategic business decisions. A proper amalgamation of technology and management plays the key role here. While possessing a strong technical background, I feel a management degree will help me sharpen my skills and provide me an opportunity to excel in both the fields. This will also provide me a window to new ideas from different perspectives. As I go higher up in my profession, I will have the responsibility of building strong teams, making critical decisions, communicating with distinct customers from different backgrounds and coordinating with other team members to work towards a common goal. I am confident that my creative, strategic and analytical abilities will aid me in becoming an able manager. For this, I look forward to graduate with a MBA degree from a top-class college so that I can enter the corporate world fully equipped with all diverse skills that will aid me in facing the complex business environment. GGSB One of the revolutionary institutes with world-class infrastructure, highly experienced faculty and research base has been my first choice. The Management of Technology being one of the pillars of Grenoble Ecole de Managements development and its international level recognition appeals to my professional interests. I am eager to interact with a diverse and lively peer group. I feel that the learning, which comes from a competitive, dynamic and fulfilling atmosphere, will enable me to take up challenging roles in the field of management. I hope the excellent facilities and exposure at GGSB will help me out in realizing my dreams. What did you experience when you first went abroad or visited a different culture than your own? How did you overcome the cultural differences? If you have never been abroad, what would you say to a foreigner moving to your home country? India is a land where diversity varies from state to state. India is only 1/3rd the size of USA with three times the latters population. Though there are 14 different major languages spoken across various states, India has one of the largest English speaking population in the world. India is the largest democracy in the world and it fiercely protects freedom of speech, press, legal rights, religious rights, minority rights and human rights. The civilization in India is the longest surviving, which dates back to 3300 B.C. The culture and civilization has been gradually shaped over time by many great thinkers. In Indian thinking there are no absolutes, in the sense that there is a cyclic order in everything and finite and infinite, dark and light, matter and energy, beginning and end, and so on, co-exist .There is an uncanny similarity between this way of thinking and the findings of modern science. There is a marked difference between India and countries in the West when it comes to the sense of privacy. People would drop in at any time without giving any notice whatsoever and would be welcomed and served sweets or a meal and even an invitation to stay overnight in some instances. People in India almost intuitively live within their means. Even the very poor tend to save for hard times. Houses almost never use heating or air-conditioning and are made bricks or earth. The notion that if a person earns $ 2 a day is miserable is not quite true. His or her purchasing power for lifes essentials or simple needs are like $ 80, since a $ is the equivalent of Rs. 40. So, the vast majority of people in India pursue life, liberty and happiness and hence rather successfully.

Tuberculosis Essay -- Biology Medical Biomedical Disease TB

Tuberculosis Tuberculosis is caused by Mycobacterium tuberculosis (M.TB.), has a unique cell wall, making it difficult to kill and stain. Three matjor components compose the cell wall: mycolic acids, cord factor, and Wax-D. M.TB. is also hard to culture and can only thrive in the body. It is an obligate aerobe and an acid-fast bacteria. Tuberculosis can be diagnosed through the Mantoux test and by staining methods such as the Ziel-Neelsen method. Chest x-rays are also used in the diagnosis process to detect any damage done to the lungs. Tuberculosis is caused by M.TB. This bacterium is hard to kill because of its cell wall, which is 60% lipid. M.TB. is also difficult to stain and culture (Todar, Kenneth paragraoh 14). Skin tests and microbiologic smears and cultures are the main methods used to diagnose TB, though the full diagnosis consists of many more tests. M.TB. is a rod-shaped bacterium related to the Actinomycetes. The rods are 2 to 4 um long and 0.2 to 0.5 um wide. This bacterium is an obligate aerobe, an organism that needs oxygen to survive. It is a tough bacterium that can withstand weak disinfectants and can survive in a dry state for weeks. M. TB. is a slow-growing bacterium that divides every 16 to 20 hours, which is extremely slow compared to other bacterium, which have division times measured in minutes (Wikipedia paragraph 1). Although M.TB. contains peptidoglycan in their cell wall, it is neither Gram-positive nor Gram-negative because it lacks the chemical characteristics of either. The Mycobacterium species is classified as acid-fast bacteria because it is virtually impermeable to certain dyes and stains, but once stained, the dye is permanent. The Ziehl-Neelsen method is one method used to stain Mycobac... ...ed as an acid-fast bacilli because of its impermeability to stains. The Mantoux skin test, Ziel-Neelsen method, BACTEC system, and the chest x-rays make up the most common methods used to diagnose tuberculosis. Although M.TB. is difficult study under a microscope, the understanding of the cell wall structure helps scientists to invent treatments for tuberculosis. â€Å"Tuberculosis.† Todar, Kenneth. Todar’s Online Textbook of Bacteriology. 2006 University of Wisconsin-Madison, Department of Bacteriology. 2007 23 July 2006 http://www.textbookofbacteriology.net/tuberculosis.htm â€Å"Tuberculosis.† Wikipedia. 27 July 2006 Wikipedia Foundation, Inc. 22 July 2006 http://en.wikipedia.org/wiki/Tuberculosis â€Å"Tuberculosis.† University of Michigan Health System. 14 March 2005 University of Michigan Health System. 22 July 2006 http://www.med.umich.edu/1libr/aha/aha_tb_crs.htm

Life Span Perspectives Paper

In order to truly understand the life span perspectives we must first define developmental psychology, which is a field that falls under the topic of psychology that is centered on describing how individuals change and grow throughout the stages of their life. This field has also been noted to be one of the more popular fields to be studied. We, as humans, must first grasp the concept that before there can be an outcome there has to be a process or a beginning. We can always trace anything that exists back to a beginning, for people this beginning is birth and the developmental processes that follow are individual pieces of the life processes. Charles Darwin had a longing to understand just what evolution was and exactly how it worked; from this desire he drew the study of lifespan development. Adolescence and norms were first introduced to those in the field of science by way of a G. Stanley Hall publication (Boyd & Bee, 2006). Within this book these scholarly individuals could read about the first observational studies of children. Within this paper you will find the definition of lifespan development, a description of the many characteristics of the lifespan perspective, and the identifying factors of the human developmental domains and periods. Lifespan Development We recognize that within the lifespan there had to be a beginning; we know this because of the work of Charles Darwin. Darwin began the inner workings of human developmental studies and those early evolutionists who shared his opinions were soon to join in his studies. Darwin’s goal was to prove his theory of evolution; it was his belief that his best chance of proving his theory was to engage in intense studies of human development (Boyd & Bee, 2006). According to the American Heritage Dictionary, a lifespan is the average amount of time that an organism, material, or object can be expected to survive or last. If we look for further detail and look for the definition of development, we find that development based on biology is the process of organic growth in an individual organism, we also see that this an be defined as a biological occurrence of events in which an organism changes gradually from a simple to a more complex level (Collins English Dictionary, 2003). When we combine these two individual words we end up with a term that defines the individual changes associated with life progresses that can be tracked in correspondence to the individual’s age. People will change many times over throughout their lifetime; these developme ntal periods are the prenatal period, infancy, childhood, adolescence, and adulthood. In order for one to experience growth developmental change must occur. Life span development will occur over and over, again and again throughout the individual’s life time. Although there are positives and negatives in the developmental process, developmental research and advances will continue to occur throughout an individual’s entire life cycle. Characteristics of the Lifespan Perspective All individuals develop on their own schedule and at their own pace, depending on many internal and external factors. Due to improved nutrition and health and medical knowledge a sharp rise in the average life expectancy has recently been observed. The characteristics of the lifespan perspective are lifelong, multidirectional, plasticity, contextual, multidisciplinary, and multidimensional. One’s development continues throughout their lifespan, there is no certain age that appears to be heavier in this area than others. Continued growth paired with decline affects development which can be said to attribute to the multidirectional portion of the lifespan. Many will seem to focus on the plasticity of the human lifespan, one can see this in the example of a child who has been malnourished, this child may suffer from a diminished intellect but given proper nutrition over an extended period of time the child will, indeed, regain much f the lost function and should eventually catch up to the average for his age. There are many outside forces that have a great effect on human development, these forces can be biological, historical, social, and cultural (Berk, 2007). Lifespan Domain Human Development domains all work together and are affected by one another. The categories of the domains of development are social, physical, and cognitive (Boyd & Bee, 2006). The social domain encases the changes that one may find necessary in order to adapt to a new social environment, or situation, this might include developing and maintaining relationships, and improvement upon general social skills. The physical domain can be defined as the way the humans change their physical appearance. A good example of a physical change is when a child enters puberty, and again as the child becomes elderly. Within this domain it is seen that as the physical appearance changes so will the views that the individual possesses in life. Human Development Periods Psychoanalytic, cognitive, and learning are the three theories that have been shown to produce the most information on human development (Boyd & Bee, 2006). Within these theories we can find information that best explains how one transitions from one moment within their life and essentially evolves to the next level. In discussing human development we must recognize the age old debate of nature versus nurture. Within this theory we must ask which, if either, is truly the strongest influence? Does the environment or genetics play the biggest part in this factor? Conclusion There are many answers that are yet to be discovered in the field of psychology in spite of the fact that there have already been so many discoveries. In the beginning there was Darwin and his theory of evolution†¦.. we do not yet know where the end may take us.

Mexico vs. Us vs. Ifrs

pwc. com/mx/ifrs IFRS, US GAAP and Mexican FRS: similarities and differences* The Summary A comparison of IFRS, US GAAP and Mexican FRS pwc. com/mx/ifrs PricewaterhouseCoopers Mexico Mariano Escobedo 573, Col. Rincon del Bosque. C. P. 11580, Mexico, D. F. Tel. : 5263 6000 Fax: 5263 6010  © 2009 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers refers to PricewaterhouseCoopers Mexico, the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity. *connectedthinking is a trademark of PricewaterhouseCoopers. connectedthinking A closer look A sampling of differences This publication is designed to alert companies to the scope of accounting changes that IFRS conversion will bring and to stimulate executive thinking and preparation. With that in mind, the body of the publication provides an overview of some differences between IFRS, US GAAP and Mexican FRS(1). The differences with US GAAP included a re considered relevant because some Mexican entities may have had identified the differences between Mexican FRS and US GAAP for example for a listing in the US and might find helpful this reference.This section provides a summary of some of the similarities and differences discussed in more detail on the complete publication. No summary publication can do justice to the many differences of detail that exist between US GAAP, IFRS and Mexican FRS. Even if the guidance is similar, there can be differences in the detailed application, which could have a material impact on the financial statements. In this publication, we have focused on the measurement similarities and differences most commonly found in practice.When applying the individual accounting frameworks, readers must consult all the relevant accounting standards and, where applicable, their national law. Listed companies must also follow relevant securities regulations and local stock exchange listing rules. (1) Mexican Financ ial Reporting Standards – Mexican FRS. The references included herein are identified considering the new guidance effective from January 1, 2009 1 Revenue recognition Broad-based differences in the accounting for the provision of services (US GAAP generally prohibits the approach required by IFRS) may impact the timing of revenue recognition.Differences involving the separation of multiple deliverable arrangements into components, and the allocation of consideration between those components, may impact the timing of revenue recognition. Where differences exist, revenue may be recognized earlier under IFRS and Mexican FRS(1). The guidance in IFRS with respect to how customer loyalty programs are treated may drive significant differences. The incremental cost model that is permitted under US GAAP is not accepted under IFRS and Mexican FRS(1). 1) Mexican FRS requires following the IFRS guidance for revenue recognition as there is no specific standard in accordance with the frame work except for construction contracts where specific literature exists under Mexican FRS. When transitioning to IFRS, the accounting policy should be revisited. Expense recognitionshare-based payments Companies that issue awards that vest ratably over time (e. g. , 25% per year over a four-year period) may encounter accelerated expense recognition as well as a different total value to be expensed, for a given award, under IFRS and Mexican FRS (2).Income tax expense (benefit) related to share-based payments may be more variable under IFRS. There are differences as to when an award is classified as a liability or as a component of equity. Those differences can have profound consequences, since awards classified as liabilities require ongoing valuation adjustments through earnings each reporting period, leading to greater earnings volatility. (2) For Mexican FRS, the IFRS guidance for share based payments was followed until December 31, 2008, as there was no specific standard issued i n accordance with the framework.The new guidance applicable from 2009 is similar to IFRS. However, careful consideration should be given on the application of the new Mexican guidance as differences could arise in practice. Expense recognitionemployee benefits Under IFRS, companies may elect to account for actuarial gains/losses in a manner such that the gains/losses are permanently excluded from the primary statement of operations. Differing restrictions over how assets are valued for the purposes of determining expected returns on plan assets exist under IFRS.IFRS allows for the separation of certain components of net pension costs whereas US GAAP and Mexican FRS do not. The interest cost and return on assets components of pension cost may be reported as part of financing costs within the statement of operations under IFRS as opposed to operating income under US GAAP and Mexican FRS. Assets— nonfinancial assets Differences in the asset impairment testing model may result in assets being impaired earlier under IFRS and Mexican FRS. However, there are certain differences on the impairment testing under the three frameworks.The broad based requirement to capitalize development costs under IFRS and Mexican FRS (when certain criteria are met) creates the potential for differences compared with US GAAP, wherein development costs are generally expensed as incurred. IFRS prohibits (whereas US GAAP and Mexican FRS permit) the use of the lastin, first-out inventory-costing methodology. In addition, Mexican FRS accepts the inventory costing excluding the fixed overhead costs. IFRS and Mexican FRS do not have bright line testing criteria for the classification of leases (i. e. operating or finance (capital) leases). In addition, the three frameworks achieving sale/leaseback accounting and earlier gain recognition under sale/leaseback accounting are more frequent when reporting under Mexican FRS. 2 Assets— financial assets Many financing arrangements, such as asset securitizations, that achieved off balance sheet treatment (i. e. , derecognition) under US GAAP will require full or partial-balance sheet recognition under IFRS. Under Mexican FRS the requirements are very similar to IFRS but in practice the derecognition treatment could be achieved.Investments in unlisted equity securities generally need to be recorded at fair value under IFRS, whereas under US GAAP they are generally recorded at cost (except for certain industries that apply a fair value model). For Mexican FRS purposes, long-term investments in equity instruments where there is no control, significant influence or joint control are recorded at cost. Differences in the treatment of changes in estimates associated with certain financial assets carried at amortized cost may affect asset carrying values and reported earnings differently under the three accounting frameworks.Liabilities—taxes There are differences in the recognition and measurement criteria of uncert ain tax positions (i. e. , income tax contingencies) under IFRS, US GAAP and Mexican FRS. The physical location of inventory that has moved cross border within a consolidated group can impact tax expense differently under the three frameworks. Deferred taxes on intragroup profits are determined by reference to the buyer’s tax rate under IFRS. When reporting under US GAAP, any income tax effects resulting from intragroup profits are deferred at the seller’s tax rate. Mexican FRS is silent on this respect.Differences in the treatment of subsequent changes to certain previously established deferred taxes could result in less volatility in the statement of operations under IFRS and Mexican FRS. Liabilities-other Differences within the accounting for provisions, including differing thresholds as to when provisions are to be established, may lead to earlier recognition of expense under Mexican FRS. Specific communication to employees regarding the details of a restructuring plan is not required before the recognition of a provision under IFRS and Mexican FRS (which could accelerate the timing of expense recognition).Financial liabilities and equity Generally, warrants issued in the US can be net share settled and, hence, are classified as equity under US GAAP. Warrants of that nature would, under IFRS and Mexican FRS, be considered derivative instruments and would be marked to market through earnings. More instruments are likely to be classified as liabilities, as opposed to equity, under IFRS and Mexican FRS (e. g. , instruments with contingent settlement provisions). Because balance sheet classification drives the treatment of disbursements associated with the instruments in question, the classification differences would also impact earnings (i. . , the treatment of disbursements as interest expense as opposed to dividends). However, there are certain differences between IFRS and Mexican FRS. More instruments are likely to require bifurcation, result ing in treatment as two separate instruments under IFRS and Mexican FRS (i. e. , compound and convertible instruments being split between equity and liability classification). The split accounting under IFRS and Mexican FRS versus the singular accounting under US GAAP can create a significantly different balance sheet presentation while also impacting earnings.In addition, the result under Mexican FRS and under IFRS could be different even if in both cases the split accounting is achieved. 3 Derivatives and hedging While the hedging models under IFRS, US GAAP and Mexican FRS are founded on similar principles, there are a number of detailed application differences, some of which are more restrictive under IFRS and others of which are more restrictive under US GAAP and/or Mexican FRS. In relation to effectiveness testing, IFRS does not permit the shortcut method that is accepted under US GAAP and Mexican FRS.As a result, if hedge accounting is to be maintained on an uninterrupted basi s, current US GAAP and Mexican FRS reporting entities using the shortcut method will need to prepare documentation that supports hedge accounting (outside of the shortcut strategy), with said documentation in place no later than the transition date to IFRS. IFRS does not include a requirement for net settlement within the definition of a derivative, effectively resulting in more instruments being recognized as derivatives under IFRS.Hence, more instruments will be recorded on the balance sheet at fair value with adjustments through earnings and greater earnings volatility when reporting under IFRS. Consolidation The entities consolidated within the financial statements may vary with, generally, more entities consolidated under IFRS. IFRS focuses on a control-based model, with consideration of risks and rewards where control is not apparent. US GAAP utilizes a dual consolidation decision model, first assessing a variable interests model and then a voting control model.Mexican FRS fol lows a similar approach to IFRS, however certain differences exist. US GAAP is undergoing significant changes in converging with IFRS in this area. Companies will be required to present noncontrolling interests as part of equity following the implementation of new US GAAP guidance. Additionally, in the event of a loss of control, to the extent any ownership interest is retained, the new US GAAP guidance will require that the interest retained be remeasured at fair value on the date control is lost. Any resulting gain or loss will be recognized in earnings.This is similar to the accounting currently required under IFRS and Mexican FRS, except that the Mexican FRS guidance does not permit remeasurement to fair value on the date control is lost. Equity Method Mexican FRS requires analysing whether significant influence exists in Special Purpose Entities to apply the equity method to such investments, whereas this is not required for IFRS or USGAAP. For the preparation of separate finan cial statements (non- consolidated) the investment in subsidiaries, associates and joint ventures should be valued using the equity method.IFRS requires to measure investment in subsidiaries, associates and/or joint ventures in separate financial statements at either cost or fair value (equity method is not permitted) Business combinations US GAAP is undergoing significant changes in converging with IFRS in this area. Upon the adoption of the new US GAAP guidance, many historical differences will be eliminated, although certain important differences will remain. Mexican FRS was revised considering the convergence with US GAAP and IFRS and is effective from January 1, 2009.The detailed section on the publication provides an example of such differences. 4 A helpful reminder Mexican FRS As from June 1, 2004, the Mexican Board for Research and Development of Financial Reporting Standards (CINIF for its acronym in Spanish) assumed the duties and responsibilities for issuance of Mexican F RS, activity that was carried out previously by the Mexican Institute of Public Accountants (IMCP for its acronym in Spanish). As its main project, the CINIF made a decision to conduct a study of IFRS and US GAAP to identify the most significant differences with a view to promoting its convergence.The first step was revising the framework as well as revising some old Mexican standards to adapt them closer to IFRS. The plan is to finish the revision of Mexican FRS by 2011. The standards previously issued by the IMCP were called â€Å"General Accepted Accounting Principles in Mexico† and the standards issued by the CINIF are called â€Å"Financial Reporting Standards† For the purpose of this publication all the Mexican guidance is considered Mexican FRS, when necessary the distinction is made by reference to old FRS or new FRS, otherwise the Mexican FRS refer to both and effective at the time of publishing this document.Mexican FRS framework requires following IFRS (as i ssued by the IASB) as suppletory, when no specific guidance is provided by Mexican FRS for a particular transaction or event. PwC Mexico has prepared a list of those IFRSs, including interpretations (SICs or IFRICs), that are considered suppletory for compliance with Mexican FRS. The analysis of the suppletory application of IFRS for Mexican FRS purposes is relevant as it could reduce the differences when transitioning to IFRS.However, care should be taken because in certain circumstances the full application of the suppletory IFRSs was not considered because of specific facts and circumstances of the transaction or event and the interaction with other Mexican FRSs. Therefore, more differences could arise in practice. 5 Standard/ Interpretation IAS 18 Title Revenue Summary This standard establishes the accounting treatment of the revenue arising from the ordinary activities of an entity and when revenue should be recognized. This standard also establishes the rules relative to the d ividend’s revenue recognition.Mexican FRS C-11 â€Å"Stockholder’s equity† establishes the concerning rules, so it would not be appropriate to apply the IAS 18 dispositions on this matter in a suppletory way. IAS 18 is effective for annual periods beginning on or after January 1,1995. INTERPRETATIONS that are also consider as suppletory in connection with revenue recognition: – SIC 31 Revenue – Barter transactions involving advertising services, establishes the conditions for the recognition of revenue regarding barter transactions involving advertising services.This interpretation only applies to an exchange of dissimilar advertising services. An exchange of similar advertising services is not a transaction that generates revenue under IAS 18. This SIC is effective from December 31, 2001. – IFRIC 13 Customer loyalty programmes These programmes consist in the granting of benefits (points that might be redeemed for products or services of the own entity or third parties, discounts in subsequent purchases, prices, etc. to the clients as a part of a sales transaction. The IFRIC establishes that such benefits should be recognized separately from the sales transactions. This IFRIC is effective for periods beginning on or after July 1, 2008. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance This addresses the accounting and information to be disclosed on the grants from the government, as well as the aspects to be disclosed in relation to other forms of government assistances.This standard is effective for annual periods beginning on or after January 1, 1984. INTERPRETATION that is also consider as suppletory in connection with government grants: – SIC 10 â€Å"Government assistance- No specific relation to operating activities†, which establishes that the government assistances that are not related to the operating activities of the entity receiving them, should be recognized in t he income statement. This SIC is effective from August 1, 1998.IAS 26 Accounting and Reporting by Retirement Benefit Plans This Standard deals with accounting and reporting by the plan to all participants as a group. It does not deal with reports to individual participants about their retirement benefit rights. Retirement benefit plans may be defined contribution plans or defined benefits plans. This standard is effective for annual periods beginning on or after January 1, 1988. IAS 31 Interests in Joint VenturesThis establishes the guidance for the accounting of interests in joint ventures and the reporting of joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors, regardless of the structures or forms under which the joint venture activities take place. However there are certain exceptions contained in the standards. Also, establishes that for jointly controlled entities, the proportional consolidation method should be applied , or alternatively the equity method to recognize the participation in such ventures.This standard is effective for annual periods beginning on or after January 1, 2005. This version supersedes the one revised in 2000. INTERPRETATION that is also consider as suppletory in connection with joint ventures: – SIC 13 â€Å" Jointly Controlled Entities- Non-Monetary Contributions by Venturers†, The interpretation deals with the venturer? s accounting for non-monetary contributions to a JCE in exchange for an equity interest in the JCE that is accounted for using either the equity method or proportionate consolidation.SIC 13 is effective for annual periods beginning on or after January 1,1999. 6 Standard/ Interpretation IAS 40 Title Investment property Summary This establishes the accounting treatment and disclosure requirements for investment properties defined as properties (lands, buildings, part of a building or both) held (by the owner or by the lessee under a finance le ase) to earn rentals of for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.The IAS 40 allows the use of one out of the two models proposed for valuation of the investment properties, these are: cost model and fair value model. The Mexican FRS Circular 55, â€Å"IAS 40 suppletory application – April 2001† issued by the IMCP, considers the IAS 40 as suppletory; but it is only accepted that the cost model is used for the recognition and measurement of the investment properties. IFRS 4 Insurance contractsThis standard specifies the financial information the insurers should present on the insurance and reinsurance contracts, as well as the recognition of the financial instruments with similar features issued by an entity, including matters such as: temporary exemption from the fulfillment with other IFRS (test of liabilities adequacy and im pairment of assets for reinsurance contracts), insurance contracts acquired in a business combination, etc.In Mexico, the entities belonging to the financial sector, including the insurers, prepare their financial information according to the rules issued by the CNBV which differ from the Mexican FRS so they should disclose this fact as well as the differences between such rules and the Mexican FRS, including the application of IFRS 4 as suppletory. This standard is effective for annual periods beginning on or after January 1, 2005. IFRS 6 Exploration For and Evaluation of Mineral ResourcesThis establishes the accounting treatment for the expenditures related to exploration and evaluation of mineral resources as well as the requirement of performing impairment test to those assets. This standard is effective for annual periods beginning on or after January 1, 2006. IFRIC 2 Member’s Shares in Cooperative Entities and Similar Instruments Determining Whether an Arrangement Conta ins a Lease This interpretation provides guidance on how to account financial instruments, including members? shares that have characteristics of equity, including voting rights to participate in dividend distributions.This IFRIC is effective for annual periods beginning on or after January 1, 2005. Provides a guide to determine if some arrangement are or contain a lease, in which case the provisions in the IAS 17 â€Å"Leases† should be applied. IAS 17 is not suppletory in Mexico, therefore, if based on IFRIC 4 it is concluded that there is an arrangement, the provisions of the Statement D-5 â€Å"Leases† should be applied. This interpretation applies to accounting in the financial statements of a contributor for interests from decommissioning funds as well as the related obligations assumed in their financial statements.This interpretation is effective for annual periods beginning on or after January 1, 2006. This Interpretation provides guidance on the recognition, in the financial statements of producers, of liabilities for waste management under the EU Directive. The IFRIC 6 is effective for annual periods beginning on or after December 1, 2005. IFRIC 4 IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation funds â€Å"Liabilities Arising From Participating in a Specific Market: Waste Electrical and Electronic Equipment IFRIC 6 7 Standard/ Interpretation IFRIC 12Title Service concession arrangements Summary This Interpretation gives guidance on the accounting by operators for public-toprivate service concession arrangements. The concessions covered within the scope of this IFRIC are those where: (a) the grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them, and at what price, and (b) the grantor controls-through ownership, beneficial entitlement of otherwise-any significant residual interest in the infrastructure at the end of the term of the arrangement.This Interpretation is effective for annual periods beginning on or after January 1, 2008. Currently, there is an exposure draft (INIF 17) regarding an interpretation on service concession arrangement similar to IFRIC 12 and is expected to be effective from January 1, 2010. New Mexican FRS The following standards and interpretations were considered suppletory until new guidance under Mexican FRS was issued as explained below: Standard/ Interpretation Title Summary IFRS 2 Share-based payments This standard establishes the measurement, presentation and disclosure requirements to be followed in the event of share based payments.This standard is effective from annual periods beginning on or after January 1, 2005 INTERPRETATIONS that were also consider as suppletory in connection with share based payments: IFRIC 8 â€Å"Scope of the IFRS 2†, clarifies that IFRS 2 applies to transactions in which the entity cannot identify specifically some or all the goods or services received as consideration for equity instruments of the entity. It is effective from May 1, 2006 IFRIC 11 â€Å"IFRS 2 – Group and treasury share transactions†, which establishes the accounting treatment of shared based payments of different entities in a group. It is effective from May 1, 2006.The Mexican FRS D-8 â€Å"Shared based payments† effective from January 1, 2009, eliminates the suppletory application of IFRS 2, IFRIC 8 and IFRIC 11 from that date. SIC 12 Consolidation – Special purpose entities (SPE) Establishes that an SPE should be consolidated when the substance of the relationship between an entity and the SPE indicates that the SPE is controlled by that entity. The Old Mexican FRS B-8 â€Å" Combined and consolidated financial statements and valuation of permanent share investments† does not consider the treatment for SPE? s therefore the interpretation is considered suppletory.The Mexican revised FRS B-8 â€Å"C ombined and consolidated financial statements† and the new Mexican FRS C-7 â€Å"Investment in associates and other permanent investments† (both effective from January 1, 2009) consider the consolidation of SPE? s in relation with subsidiaries and/or associates. Therefore, this new guidance eliminates the suppletory application of SIC 12 from January 1, 2009. 8 To have a deeper conversation about how this subject may affect your business, please contact: Alberto Del Castillo alberto. del. [email  protected] pwc. com Michelle Orozco michelle. [email  protected] pwc. com Armando Martinez martinez. [email  protected] pwc. com Ricardo Noriega ricardo. [email  protected] pwc. com Cecilia Versolatto cecilia. sandra. [email  protected] pwc. com Arturo Martinez arturo. [email  protected] pwc. com Rodrigo Ruvalcaba angel. [email  protected] pwc. com Equipo de consultores altamente especializados en aspectos tecnicos de metodologia de conversion a IFRS, comprobada e n mas de 1,300 conversiones en Mexico y en el mundo. Centro de excelencia de PwC Mexico en IFRS con experiencia desde hace 6 anos. Profesionales especializados en IFRS y con calificacion internacional. Mas informacion y publicaciones en nuestra pagina web: pwc. com/mx/ifrs