Harry Potter Essay Titles

Harry Potter Essay Titles
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Harry Potter Essay TitlesHarry Potter Essay Titles

10 Days That Shaped America (History Channel) Summary
Yannic Tschaitschian
January 11, 2008
Mrs. Shelton
4th Block Honors History
Ten Days That Shaped America
1) May 26, 1637 The Mystic Massacre of the Pequot War On May 26, 1637, English settlers
under Captain John Mason, and Narragansett and Mohegan allies set fire to a Pequot fort near the
Mystic River. The fort only had two entrances, and anybody that tried to flee the fort was shot by
awaiting enemies. The only Pequots that survived were those who had followed their sachem
Sassacus in a raiding party outside the village. This attack on the fort almost entirely wiped out the
Pequot population and resulted in them eventually losing the war. As a result of this the 1638 treaty
of Hartford was signed, stating that all remaining ... Show more content on Helpwriting.net ...
There were the people that agreed with the Butler Act, and those who thought it was completely
absurd. As a result of this, public school teachers are now not even allowed to discuss religion in
the school, except for educational purposes. They are not to allowed to say one religion is bad, nor
are they allowed to say that their religion is better than others. This law still stands today.
8) July 16, 1939 Albert Eintstein sends his letter to Franklin D. Roosevelt urging him to explore
nuclear weaponry On July 16, 1939, at the insistence of Leo Szilard and Eugene Wigner, physicist
Albert Einstein sent a letter to President Franklin D. Roosevelt, warning the President of Nazi
Germany s scientific research of the atomic bomb. His letter would acknowledge Roosevelt of the
importance and the danger of this type of weapon in the hands of Adolf Hitler. Roosevelt
immediately created the Advisory Committee on Uranium. After some time had passed, Einstein
was forced to send another letter to Roosevelt because the government was not fully funding the
committee because LeГі SzilГЎrd and Eugene Wigner were both born outside of the U.S. and were
considered possible security risks. Roosevelt immediately ordered the government to give them the
needed funds, and this brought about the Manhattan Project. After realizing the bomb would likely
be used, Einstein regretted sending the letters to Roosevelt. Although a pacifist,
... Get more on HelpWriting.net ...

Role Playing Partner Scenarios
The role playing partner I selected is Deborah Austin. The client seeking services is a depressed
17 year old girl who has decided to stop attending high school due to failing several classes last
semester. She feels that there is no point in continuing her studies because she will just keep failing
and end up not graduating high school. She had a job working at a local retail store near her home;
however, she decided to quit her job as well. She states that she did not enjoy working there and
would rather stay at home. When she attended school, she had very few friends that she would only
talk to during school hours. Both her parents work double shifts to maintain their home. When her
parents are home from work they are usually exhausted

The Changing Nature Of Organisations
Assessment 1 Identifying Organisational Change
Abstract
This report investigates the changing nature of organisations, the impact organisational culture has
on projects, as well as the management of multiple diverse stakeholders. The discussion explores
frameworks and methodologies and how it can be used effectively within corporations to minimize
disruption and gain maximum acceptance from key decision makers. This is achieved by
examining the requirements for delivering a successful project and taking a closer look at the
impact of culture within the enterprise. The argument is extended to include the implications on
stakeholders and project team management that results from these changes.
Table of Contents
Abstract2
Introduction3
Figure 1. System Dynamics related to Certainty and Agreement (Parsons, B 2010)3
Manage Organisational Change4
Figure 2. Organisation Change Maturity Levels (Perkins, C 2012)5
Keys to Project Success5
Figure 3. The three pillars of project success (Bourne, L 2007)5
Figure 4. Stakeholder identification and management6
Figure 5. Stakeholder Prioritisation Qaudrant (Beise, S 2012)6
Figure 6. Output example of the Stakeholder Circle tool (Bourne, L 2007)7
Declare the New Normal 8
Figure 7. The Future as a Declaration (Beise, S 2012)8
Deployment of Service Desk SaaS Solution8
Conclusion9
Reference List9
Introduction
The purpose of this report is to identify organisational change and its impact on key decision makers
within the

The Dark Side In The Kite Runner
Oral Exam
Name:
Institution:
1. Q: How is the dark side presented in the novels Kite Runner/ Lord of the Flies?
A: The Kite Runner: Dark side is shown when Hosseini describes his suffering to the Taliban
totalitarian regime when he finally returns to California, hoping to help Hassan and his family.
General Taheri is depicted to be charming and officious at the same time. But there is a dark
racist side of the General that is shown when he asks Amir to give an explanation on why a
Hazara boy is living with them. In chapter eight, Amir Lies to Baba about Hassan s health, later
confesses aloud to have seen Hassan being raped, but no one listens, Amir then realizes that he is
the monster of Hassan s dream. Amir s guilt overwhelms ... Show more content on Helpwriting.net
...
5. Q: What is the biggest problem with our world today? Connect your discussion with the dark side
of human nature?
A: The world is an accurate reflection of the human ego. People gravitate to the things that cause
suffering mainly because of their ignorance. For instance, war and violence are caused by human s
egocentric nature, greed, and envy rooted in profound ignorance.
6. Q: What can you do to make the World a better place?
A: According to Karl Max, the only sure way to making the world a better place is by getting rid
of capitalism. The hopes of making the world a better place have often been hijacked by greedy
corrupted politicians, special interests, and bribing to gain special favors. Most people today are
consumed by the social media frenzy to the extent that they forget simple things that would make
the world a better place like, donating used clothes, donate blood, and show kindness to the less
fortunate in the

The Laughing Heart Essay
The poem The Laughing heart by Charles Bukowski begins with a declaration that puts
mortality into perspective. In lines 1 through 3 the main thought expressed, is that the reader is
in charge of their own life, and not to let anyone or anything change that mindset! your life is
your life/don t let it be clubbed into dank submission./be on the watch. ( Bukowski 1 3). In lines
4 through 7 the poem is telling the reader, that no matter what situation, how desperate it may
appear, if you just look for it there is always hope and a way to escape. Look at the positive things
in life because it always trumps looking at things in a negative aspect. there are ways out. there is
light somewhere. it may not be much light but it beats the darkness.... Show more content on
Helpwriting.net ...
be on the watch. the gods will offer you chances. know them. take them. ( Bukowski 8 11) Lines 12
through 13 mentions death. It is inevitable everyone will become acquainted with death at some
point in time, and there is nothing that you or anyone else can do about it. The only way to beat
death is to live! Don t hide in a shell like a hermit crab, and watch your life just drift by. Live life
to the fullest. You only get one opportunity at this life and Bukowski wants the reader to use it. .
you can t beat death but/you can beat death in life, sometimes. ( Bukowski 12 13).
In lines 14 through 16 Bukowski wants the reader to know that a life well lived cannot be
deterred by death. Once the reader realizes this they will become happier and live a life full of
purpose. and the more often you learn to do it,/the more light there will be./your life is your life.
( Bukowski 14 16). In lines 17 through 20 Bukowski reiterates that our lives belong to us and it
is up to us to recognize its full potential. We have an inner god that is waiting to break loose, if we
could only free ourselves from the darkness! know it while you have

Kharkov Battle Analysis
The capture of the Kharkov region and the movement of panzer units prompted Marshal Gerorgi
Zhukov to deploy troops near Kharkov in an attempt to defend against further movement of
German forces. With the German Army Group Center and Army Group South so close together,
it was as apparent to the Russians as it was to the Germans that Kursk was going to be attacked.
Zhukov, therefore, argued for a cautious defensive measure towards Kursk; I do not consider it
necessary for our troops to mount a preventive offensive in the next few days. It will be better if
we wear the enemy out in defensive action. This opinion was shared by Lieutenant General
Mikhail Malinin, Chief of Staff of the Central Front, where he advised the Stavka (Russian high
command) to create strategic reserves and deploy them along the front. These defensive measures
were taken where Zhukov wanted to meet the German offensive with fire of all weapons from the
deeply echeloned defences, with powerful blows from the air and counter blows by operational and
strategic reserves. The response to this,... Show more content on Helpwriting.net ...
The first attack was made by General Johannes Freissner who commanded the XXIII Corps who
tried to seize the town of Maloarkhangel sk to allow for a rapid advancement towards Kursk.
This attack was repelled and even met with counterattacks that left the XXIII Corps with very
little progress towards the town. Another important feature of the XXIII Corps was make it a
priority to establish contact with the XLI Panzer Corps east of the Ponyriy and participate in the
defense of the new sector. The XLI Panzer Corps had the job of breaking through the enemy
defensive system along the Orel Kursk highway in order to gain the high ground near the rail line.
This would prevent immediate reinforcement of Soviet troops, allowing the Germans more to fight
a tired Red

Live Theatre Analysis
In high school I was able to perform in two school plays and attended a few live theatre shows as
an adult; having the insight on both junctures permits me to express my experience and emotions
of live theatre. I do not see or feel the same connection when viewing a film as I do with live theatre.
Theatre is a relationship between the performers and a live audience. There is an invisible yet
tangible energy that exude throughout the theatre, reaching the actors and audience. Both the
performers and the audience bring their own energy, but once the two forms of energy meet up in
the same space and intertwine then become a radiate experience. The natural excitement of
anticipation and excitement of the audience can be intoxicating, they come with hope of being
entertained and if the audience is lucky ... Show more content on Helpwriting.net ...
On the night of the show, one is filled with anticipation of seeing the play laced with a hint of
ambiguity because of not knowing just what to expect. Getting dressed and arriving at the theatre
brings about more enthusiasm; once the mixture of people with different cultures and expectations
is seated in the theatre one experience an ardor of emotions. The interaction with the crowd sounds
of low chatter and sight of the person s attire add to the excitement of being in a place that can
make the magic happen.
On the other hand, the performers bring their own set of anticipation and excitement to the opening
night. The actors are tasked with bringing an illusion to reality for the audience. Once the actors hit
the stage there must be a transformation that take place, now in real time they must become the
character they are portraying and be convincing. The actor must bring about a transformation of
emotions that draw from their own personal experiences, and dig to the depth of his or her very
soul to bring a true to life enactment of the character they are

What s Internal Electrical System Controls The Rate And...
So, what is an arrhythmia? An arrhythmia is a problem with the rate and rhythm of the heart. The
heart can either beat too fast, too slow, or with an irregular rhythm. Arrhythmias can also cause the
heart to inefficiently pump blood to the body and other organs which can lead to damage in the
brain, heart, other organs and can ultimately lead to heart failure. Although most arrhythmias are
non life threatening, they can develop into a serious problem. To better understand arrhythmias, it
helps to understand the heart s internal electrical system. The heart s internal electrical system
controls the rate and rhythm of each heartbeat. Each heartbeat sends off an electric impulse that
tells the heart to contract and pump blood. The electric signal first begins in a group of cells
known as the sinoatrial cells or to state simply, the SA node. The SA node is located within the
wall of the heart s upper right chamber, the right atrium. In a healthy adult heart, the SA node fires
off an electrical signal to begin each heartbeat 60 100 times per minute.From here, the electrical
impulse travels through special pathways in the atria, making the atria contract and pump blood
into the heart s two lower chambers, the ventricles. The electric signal then passes through a group
of cells called the atrioventricular node or the AV node, located between the atrium and the
ventricles. Here, the electric signal slows down, allowing the ventricles with enough time to finish
filling with blood.

The Influence Of The Endocrine System
. A. Different systems like the nervous, the urinary, the digestive and all the other major systems of
the human body are influenced by the endocrine system. These systems are very different but they
work together to regulate every human body function in the correct way. The endocrine system
manages body activities that slowly happen, like cell growth. Faster activities such as respiration
and movement (running, jumping etc.) are controlled by the nervous system. The Endocrine and
the nervous system corporate by discharging hormones to cells this results in a physical reaction.
These hormones then supply feedback to the brain, which give your body commands on when to
react how and how to react. The endocrine systemis essential to

Essay on Preventing the Extinction of the Simpona Lemur
When many hear about a lemur, they immediately think of the movie Madagascar and the fun
loving role that is played by the lemur King Julien; similarly, when hearing the name Madagascar,
many think of the land of the lemurs. However, what would happen if there were no more lemurs?
This is a harsh but readily approaching reality of Madagascartoday. Lemurs are known as the world
s most endangered mammals, and specifically the Simpona, otherwise known as the Silky Sifaka
lemur, is critically endangered. If treatments of Madagascar s habitat, specificity the small
mountainous area of northeastern Madagascar where the Simpona lemur reside, continue being
treated as they are today, this will not only lead to the complete extinction of this rare... Show more
content on Helpwriting.net ...
Therefore, extinction is highly possible for these lemurs because if they become extinct in the
wild, there will be none left in the world at all.
One of the biggest factors effecting the Simpona lemur population is tourists. Although tourists
come to marvel on the beautiful agriculture and species that make up Madagascar, they are
unfortunately contributing to the decline of the Simpona lemur. As the tourist rates increase
destination resorts increase, which then leads to reduced land for wildlife. Tourists are wanting to
reside within the forest to be immersed in the environment and have the ability to see the wildlife
from the comfort of their hotels (Simpona). This has meant deforestation had to occur to make
room for hotels located within or right near the undamaged forest. As a result this leads to people
questioning why they would go to the extent of damaging the forests and reducing the population
of lemurs for the tourists. This is a result of tourism having a major role in the economy. Tourism
is a crucial part of Madagascar s economy and without tourism the economy would plummet. This
country has become so reliant on attracting tourists that it has become one of its biggest forms of
income (WWF Endangered Lemur Fights for Survival in Madagascar). Due to tourists being
interested in the island s biodiversity Madagascar has attracted visitors for various reasons ranging
from family vacations to scientific research. However, the main

Anaylsis of the chicken ceremony Essay
Is the Chicken Ceremony a superstition, or is it a supper?
Why are chickens important in the Village Valle del Sole? The Village Valle del Sole is located
in one of the most isolated parts in Italy, so people living there are easily influenced by the lore
that is going around the whole village. For example, throughout the novel, it is shown how
important the chicken symbolises to people He had a fight with his neighbor about a chicken. His
neighbor came over with a shotgun, they started shouting and screaming, and pom! the next thing
you know, his hand is gone (Ricci 20) . From this incident, it can be deduced that even an animal
such as a chicken could be considered precious due to their superstitions during that era. ... Show
more content on Helpwriting.net ...
Why Vittorio would make up a charm in the middle of the chicken ceremony? Not only that this
proof shows that Vittorio is superstitious, but that he has the imagination of chanting these words
to increase the mood of the ceremony. Last but not least is Vittorio s lucky coin. When the
flames from the chicken starts to grow, he had taken my lucky coin from my pocket now and
was rubbing it furiously, hoping to calm the spirits (Ricci 119). The lucky coin that Vittorio has
is a symbol of life since actually before it saved Luciano s life, so he thought that it would be good
to be given Vittorio since he will take care of it.
On the other hand, when Cristina was found in the barn by Vittorio, she had already chop off the
head of the chicken with blood staining in her hands, this doesn t necessary mean that Cristina is
performing the chicken ceremony since the process requires [...] cut out the heart to put in your soup
later [...] (Ricci 54) and when Vittorio carries out the ceremony secretly by himself, he found out
later that I had forgotten to cut out the chicken s heart (Ricci 120) . This shows evidence that
Cristina is not necessarily performing the chicken ceremony in the barn to turn it into an offering
for God, but maybe she is doing it to
3
make soup. It is proven that in the book when Vittorio is

Im Ok Your Ok Essay example
A simple summary of I m Ok You re Ok will not give the needed credit that the book and its
author deserve. It is a book that one must read to fully or even partially understand it s meaning
and the author s viewpoint of transactional analysis. The author, Thomas A. Harris M.D., explains
in this book the vast amount of experiences that affect the way we live our life from the moment
we are born to the second we die. He explains the different feelings a child experiences from being
taken cared of and attended to and vice versa. These feelings are described as I m not ok you re not
ok, I m not ok you re ok, I m ok you re ok, and I m ok you re not ok. The author explains how ...
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Harris puts it stroking. Cuddling brings a sense of I m ok you re ok. I m ok being the feeling the
child gets because he or she is being shown love by a larger, more inferior character (parent) and
you re ok being how the infant feels about the parent. I also learned that the other feelings are
just as likely to appear as in this last one. Dr. Harris explains that a simple neglect of stroking can
cause a child to think he or she has done something wrong therefore causing the belief that he or
she is not ok but the parent is ok. There are so many different reasons why children feel and act
the way they do. The book also made me realize that what we experience when we are just infants
have strong pulls on how we act and think as adults. Everything we do seems to go back to how
we were treated as infants and how we saw our parents.
After I got passed trying to understand the value of stroking in children I moved on to how adults
interact with adults. I learned that there is not a whole lot of difference between children and
adults. As life proceeds adults look for just as much comforting and stroking as young children.
Although their ways of doing so are somewhat vastly different their goals are still he same. Adults
talk to each other to form a bond that is healthy to them both. If they agree then their levels of

Questions On Developing An Improvement Plan
Developing an Improvement Plan I have learned throughout this course that there are several
styles of negotiation. There are several ways to negotiate. We ve learned about distributive and
integrative negotiation. Negotiations can involve hardball tactics as well. This is not necessarily
the best way to conduct negotiations; we ve also studied ways in which to manage negotiations.
In this final paper I will examine my own negotiation style in concordance with the questionnaires
that I took. One of the questionnaires identifies perceptions of myself related to negotiations,
particularly it clarifies my perception of human behavior. The next questionnaire identified
communication competence, I will go over my outcomes from each questionnaire and provide a
summary of my negotiation results. Next, I will discuss things that I need to improve, and a plan
for doing so. Summary The two questionnaires taken were based upon identifying my personal
beliefs about negotiation and how I feel a person should negotiate. A few of my strongest points
involved valuing principles, sharing power, and honesty. I had several points that I strongly
disagreed with and thought were absolutely uncharacteristic of me. I noticed that I do not enjoy
conflict. I am not good at lying, I am not intersted so much in winning during a competitive
debate, an am not concerned about power. Some may take this as weakness or I may not be
viewed as an aggressive negotiator, but does that mean I am not a good

Article Report On Web Article
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Reddit Share this article on Pinterest More than once I have written about working for
temporary agencies. I have a lot of experience with them, and I think temporary assignments are
a great way to test different types of companies and jobs. There are certain ground rules to follow
when working for temporary agencies. I will list them later. One of the first things you want to
do before calling a temp agency to set up an appointment is check out their Web site; most, if not
all, agencies have one. If you can register online and upload a copy of your resume, do it. This
will help a lot with larger agencies like Kelly, Robert Half and Adecco. Another advantage is that
you can apply for jobs that you think meet your skill set. Within one or two days, someone from
the agency will call you. You will still have to go in for an interview and skills testing, but
incorporating you into their employee network will be easier for the agency. Many times I have
read blogs where people lamented that agencies boasted dozens of jobs in ads, but when they went
in to apply, the jobs had all disappeared. This isn t true. The agency does have many jobs. The
problem is they may not have any that match your

Use Of Anthropomorphism In Greek Mythology
I.Biography Greek mythology had an extensive use of anthropomorphism (anthro.) and mythical
creatures that were considered symbolic. Such as the three headed dog, who has been believed
to be the guardian of the realm of death, or hades, Cerberus. It was said that he would prevent
those who crossed The River of Death (Styx). The River of Death or Styx was supposed to be the
boundary between Earth and the Underworld; it was so long that the Underworld was encircled
nine times. Cerberus parents were half women half serpent, Echidna, and the fire breathing giant,
Typhoon. He had a two headed hell hound brother, Orthrus, and was said to be the siblings of the
Nemean Lion, Lernaean Hydra, and the Chimaera. Cerberus was born in an egg located in

The Importance Of Confederate Monuments
Confederate Monuments continue to be a hot topic of debate of whether they should be removed
or remain in public places. Throughout history the idea of removing the Confederate Monuments
is the popular choice among decision makers, citing that the monuments have a sense of evilness
consequently flaring up racial emotions. Strong points are continuously being made for the
removal of Confederate Monuments, however the Confederate monuments should remain in
public places because they honor timeless virtues, the monuments would provide an opportunity
to reflect upon our nation s past as well as an opportunity to educate future generations.
Confederate Monuments began to erect across the nation well after the civil war between the
1890 s and 1950 s. There seems to be a correlation of when these monuments began to pop up and
the era of the Jim Crow Segregation. The highest spike of monuments being built were between
the 1900 s and 1920 s. These monuments were meant to be a teaching point of values to people
rather than being a symbol of hate as many people took them to be. According to Mark Elliot,
professor at the University of North Carolina, Greensboro; The values to which these monuments
stood for included a glorification of the cause of the civil war. Due to the timeless virtues of the
men they portray whether it s Robert E. Lee, Stonewall Jackson, or any other confederate war
heroes, the Confederate Monuments should remain in public places. Their image is typically

The 3d Industry Is Capital Intensive
Date:
12th February 2016
CEO:
Ayush Mehta
Group No: 3
Group Members:
Mitul Goel
Devanshi Raval
Rohith Balaji
Threat of new entrants
The 3D Industry is capital intensive. This may act as a barrier to small and medium sized
entrepreneurs. There are several compliances that are required from the industries such as under
employment laws, the company many not be able prevent other companies from benefiting from
some of their former employees; failure to comply with U.S. Foreign Corrupt Practices Act and
other legislatures may result in fines, criminal penalties and impact the goodwill of the company;
and subject to a large number of environmental laws pertaining to compliance. These laws
indirectly act as a barrier of companies to enter the market. There are several other barriers such as
limited mobility of operations due to manufacturing facilities, default in payment by customers
could lead to loss of huge account receivables which could impact the operation of the organisation;
and disruption of information technology systems or breach of data security could adversely affect
the business. These may be serve as deterrents for new entrants from entering the industry.
Bargaining Power of Buyers
Stratasys Ltd have customers worldwide, but due to high competition in the industry buyers tend to
have a high bargaining power because there are more varieties of the product available in the
market and this industry is more of technology and price oriented which leads to

Autophagy Research Paper
Autophagy is a evolutionarily conserved essential proteostasis and catabolic membrane trafficking
process that has close associations with health and longevity [10, 11]. It maintains cellular
homeostasis and viability by regulating the quantity and quality of cytoplasmic constituents such as
organelles and macromolecules through lysosomal degradation, which is activated in response to
nutrient starvation and other stressors to generate energy and allow survival [12]. Autophagy plays
vital roles by self degrading under a variety of physiological and pathological conditions such as
maintaining the stem cellquiescent state [13], manipulating immunity [14], regulating bone growth
[15], carcinogenesis [16 18] and cell metabolism [18]. Importantly, Autophagy directly targets
pathogenic misfolded AОІ for degradation [19]. Chemical that enhances autophagy was shown to
be capable of restoring nesting behavior in a murine model of Alzheimer disease [20]. Extensive
efforts have been made on AОІ degradation by autophagy, though people also argued that... Show
The endophilin family consists of five members: endophilin 1, endophilin 2, endophilin 3,
endophilin B1 and endophilin B2. Some of these have been noticed in recent neuroscience research
[30, 31]. CPG2 directly interacts and recruits endophilin B2 to F actin to facilitate glutamate
receptor internalization at synapse [32]. Importantly, endophilin B1 can promote mitochondrial
elongation [33] in neurons, and its loss exacerbates AD pathology [34]. Nonetheless, the lack of
cellular and molecular studies has precluded a clear understanding of endophilin roles in neurology.
Furthermore, few endophilins have been ascribed function in AОІ

What Are Gay Rights Wrong
LGBT Rights
Same sex marriage: A civil right or a moral wrong? In many eyes same sex marriage is a
disgusting thing that should not be allowed. In some cases, dating as far back as the early 1800s,
men were castrated, and sometimes even killed. In more recent times, gays, lesbians, and
transgender people have become more accepted, but there is still a vast amount of people who
want to kill people like that. The people in the LGBT community are often denied adoption, for
reasons that are not valid, such as Lesbian and gay people are more likely y be child molesters.
There has also been many lawsuits involving the mistreatment of LGBT people. People in the
LGBT community are often denied the basic rights of heterosexual couples because of ... Show
The Supreme Court had stated that the laws barring homosexual sodomy are not lawful. In the
Bowers v. Hardwick case of 1986, Michael Hardwick was arrested and accused of committing
sodomy with a consenting adult male in the privacy of his own home. He argued that what he
was being accused of was unconstitutional. The before mentioned Windsor case involving the
death of Thea Spyer, is another example of mistreatment. When Edith Windsor was forced to pay
over $300,000 on her wife s estate, money she would not have had to pay had she been the
husband of Thea Spyer. As previously said, Windsor argued against DOMA which indicated that
marriage was between Heterosexual couples. What DOMA stated was ruled unconstitutional, and
Windsor was refunded her money with interest. Finally, an additional instance of LGBT
maltreatment is the Lawrence v. Texas case. In 1998, John Lawrence, and Tyron Garner were
condemned on sodomy charges, when police responded to a false report that the men had illegal
weapons. When the police broke into the house, they did not find illegal weapons, but two
homosexual men engaged in intercourse. After that, they were each fined $200. The two men
appealed their charges in court, and it was ruled that the sodomy law didn t violate the constitutions
of both Texas, and the U.S. In June 2003, it was said that, The petitioners are entitled to respect for
their private lives. The State cannot demean their existence or control their destiny by making their
private sexual conduct a crime. Their right to liberty under the Due Process Clause gives them the
full right to engage in their conduct without intervention of the government. ( Gay; Lesbian Rights.
) The court then overruled this case. As it is shown in these cases, people in the LGBT community
are often

The Emergence and Africanization of Catholic Christianity...
The Emergence and Africanization of Catholic Christianity in the Kongo
When the nation of Kongo converted to Christianity around the turn of the 16th century, the
Catholicism that developed over the next century is best understood as primarily a superficial
layer added onto Kongolese traditional religion. The kings of Kongo did not try to replace previous
beliefs and practices with Christianity, nor did they simply mask their traditional religion, but rather
they incorporated Christian doctrines, rituals, and some aspects of Portuguese Christian culture such
as literacy and medicine, into the framework of the traditional Kongolese lifestyle. Three ways by
which we can evaluate the Catholicism that developed in the kingdom of ... Show more content on
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Afonso s faith cannot be reprimanded based on his complaining about Portuguese abuses in the
slave trade, or rejecting the Portuguese suggestion to amend the traditional system of taxation and
distribution of government grants, or asking Rome to allow dispensations for polygamy, the
ordination of natives, and the creation of a separate Diocese. The conclusion we may draw from
these acts is not that Afonso was a bad Christian, but that he intended for the introduction of
Christianity to strengthen his sovereignty rather than weaken it. In this way, he is like European
monarchs, but the Christianity he adopts and promotes in his nations is not European Christianity.
It seems more likely that, as Baladier has argued, Christianity was adopted fundamentally as a
source of ngolo, or power, which placed it in a political context ...Christianity was conceived as a
supplementary method of reinforcement, not as a religion exclusive of the old beliefs.
That Afonso s Christian faith was inclusive of tradition religion, and that it was subordinate to, and
often used to further, his political ambitions, does not necessitate that it was insincere. Nor does the
sincerity of Afonso s faith determine the extent to which

Soccer Descriptive Speech
The crowd is stomping their feet chanting USA! USA! , trying to make as much noise as they
can despite their gloved hands and frozen feet. The entire stadium is shaking as the fans show
their support for our goalie who just laid out for a stunning save. As we settle back into our
seats, wrapping blankets back around our shoulders, I hear from behind me, God is helping out
between those poles tonight. Yeah, he must be a U.S. Women s fan too cuz Lord knows the men
s team is terrible. This come from two middle aged women decked out in U.S. Soccer gear sitting
a row behind me. The group of people around them chuckle after hearing this exchange. It s just a
fact around here: the women play better. Just three months later I walk into Jordan Field, home
of the Boston Breakers, a professional women s soccer team and as we walk towards the stands
one of my friends jokes that even our high school has a better stadium than this. The sun is
beating down on me, I squint up at the stands noticing how empty they are despite the small
number of seats. Once the game starts it s clear that the fans here are just as enthusiastic as U.S.
Women s National Team (USWNT) fans, there just happens to be a lot less of them. I began to
wonder how is it that 26,500 people are willing to stand in the freezing cold to support the
USWNT, but a professional women s soccer league that runs in the middle of the summer only
averages about 6,610 fans per game ( U.S. WNT vs. England 1, 2017 NWSL

Nurturing In Shakespeare s Romeo And Juliet
Romeo and Juliet by William Shakespeare is a tragic love story about feuding families that takes
place in Verona, Italy in the 14th century. The nurse, Juliet s servant, is a very nurturing woman,
and it can be shown in many different parts of the novel. One example is the time she was
talking to Juliet on how she will go find Romeo to comfort her. Another time that shows her as
nurturing is when she was talking to Romeo about how he better mean what he said to Juliet
about marrying her. She can also be described as motherly or affectionate. She acts like more of a
mother to Juliet than her actual mother, which shows how strongly she cares for her. In Act II
Scene IV, the Nurse is going to meet Romeo to talk to him about the wedding between

Using Empathy In Psychosocial Psychology
Empathy is an important tool in all parts of life, both personally and professionally. Empathy is
both a tool and a state of mind, which allows us to understand other people s points of view. By
using empathy, we can better understand the people around us, weather they are friends or clients.
Many jobs rely on using empathy to connect with their clients, whether they be Doctors or work in
advertising, being able to understand the feeling, fears, and points of view of other people is
imperative in the world of business. Without empathy it s hard to from connections with people,
and you can come off as cold and unpleasant to work with. The job that I am currently studying for,
psychologist, forming connections using empathy is a basic and crucial... Show more content on
Helpwriting.net ...
For instance, being able to connect to, and relate to a patient with depression is essential if you
want them to be able to open to you and share what the root of their problems are. Even when
conducting labs empathy is useful, not only to help relate to, and better understand the data that
your participants give you, but by using empathy your assuring that the study is staying ethical.
Having an in depth understanding of empathy as a psychologist is useful when trying to solve a
problem between two patients, and by using my knowledge of empathy I would be able help them
understand how each other feel about what ever situation is causing the problem. Another way
empathy is useful in psychology is if you are working within a prison, and are trying to help
rehabilitate criminals. By using empathy, it could be possible to designed a program that could
teach empathy to violent criminals inside of prisons, and eventually help them reenter society.
Empathy is a necessary part when working in psychology, but having too much empathy can also
be dangerous for a

Music On Greek Theatre And Religion
Heather Day
Dr. Proksch
MULT 2340
November 28, 2016
Music in Greek Theatre and Religion
Music was a large part of everyday life in Ancient Greece. The people thought of music as a gift
from their gods, associating different instruments with specific gods. Their term for music was not
limited strictly to vocal and instrumental melody, but referred to dance, lyrics, and even poetry
reading. Music was brought into many facets of life for Ancient Greek citizens, from weddings and
funerals, to banquets and religious festivals. Education and Drama were also parts of Ancient
Greek life to which music was integral.
Many of the instruments used in Ancient Greek music were thought to be created by the gods.
The lyre by Hermes, the aulos by Athena, and the panpipes by Pan. The nine muses personified
the various aspects of music in the broader sense of the term. Calliope represented epic poetry and
rhetoric, Cleo s domain was history, Erato signified singing, Euterpe represented lyric poetry,
Melpomene s significance was in singing tragedy, Polymnia s domain was hymns to the pantheon
and to Greek heroes, Terpsichore delighted in dancing, Thalia signified comedy, and lastly Urania
represented astronomy. The nine muses were born daughters of Zeusand the titan Mnemosyne after
the two copulated for nine consecutive nights. Apollo led a chorus comprised of the nine muses, and
they are often associated with him.
The auloi were primarily used in worship of Dionysos, the Greek god of wine,

Why Is Non Polar Bonds Important
Polar bonds and Nonpolar bonds are important because they make up many things that are
necessary for human survival. For example, water is a polar molecule and the air we breathe is a
nonpolar molecule, both of which are vital to human survival. Also, soap, which is both polar
and nonpolar pushes the polar molecules to the top of the skin so the water, which is also polar,
can wash away the dirt or substance coating the hand. This leads into like dissolves like , which
is when polar bonds dissolve in polar bonds and nonpolar bonds dissolve in nonpolar bonds.
Which is the reason why, when items are being washed a person can not only use water, they have
to use soap, because the dirt or grease is a nonpolar bond and is not the same bond type

Essay on Downloading Music on the Internet
Who s downloading?
Throughout many years of the computer age there has been much advancement in computer
technology. It first began with the people getting the Internet, then people began to understand the
Internet, and then lastly people learned to overpower the Internet. Within the past several years the
downloading music factor strongly took effect. To the majority of the internet population they tend
to believe there s nothing wrong with getting free tunes, but there is the select few who believe it is
morally wrong. Overall, I truly enjoy having the free access to music; it enables you to try new
music without bother making purchases and having a poor after effect. This is an excellent way to
save money, as well as making your ... Show more content on Helpwriting.net ...
Because these names are so common, if you were to go to any search engine and type these names
in, the site would automatically pop up.
Now of course there is going to be the opposing side to this issue. From the past years,
throughout having Napster, scour, and some other programs; these all were shut down from
professional artist issues. Napster had some issues dealing with giving out artist s music,
basically it was done without contacting them prior. This problem wasn t Napster s fault, but
with having lots of money spent in courts and lawyer fees things finally got tended to. The
problem consisted of the artists were mad that people were able to attain their music without
going to store to purchase it (Napster). In the last year, it is true that the percent of music sales
dropped a total of 3%, which is not a complete loss. The artists believe that having these sites
people were going slow down on the music purchasing, and soon that one day people would almost
completely stop. I personally thought that it was a blow up and the artists should remain calm.
From a recent study it mentioned that a total of 71 % of the people would insist on looking up
music and then after they found what they wanted they would go ahead and purchase the newest
CD in stores. (www.accessatlanta.com) People such as Metallica, Eminem, and Brittney Spears
said that, Why should we spend our hard earned time on music, to just have people get it for free.

Marcus Aurelius Research Paper
Marcus Aurelius expanded the Roman empire to the greatest it ever was in history. Marcus
Aurelius is one of the greatest Roman emperors to ever be in power. Marcus Aurelius was a
philosophical Roman emperor who conquered many lands, stopped rebellions, and crushed
attacks on the empire. Marcus Aurelius is best understood through his early life, mid life, and
his time as emperor. Marcus Aurelius s early life consisted mainly of his education towards
becoming Emperor. Marcus Aurelius was born into a rich family and it was known he would
become an Emperor in his later life. Marcus Aurelius was born...April 26,121, in Rome... and grew
up in Rome ( Marcus ). Aurelius was raised by his grandfather, who was a...relative of the emperor
Hadrian... and... Show more content on Helpwriting.net ...
To begin his path Marcus Aurelius was raised and educated possibly more than anyone else in
Roman history to rule the Empire and be prepared for anything ( Marcus ). His education and
lineage created the emperor he was to become and affected the decisions he made. Marcus
Aurelius achieved many things in his time as a philosophical emperor. Aurelius was a very
successful emperor who was well loved and solved many issues and won many wars. Marcus
Aurelius was ...proclaimed emperor on March 7,161...[and] petitioned the senate that Lucius
Verus also receive... the tribunal and proconsular power this was the first ever instance that
Rome had two emperors ( Marcus ). During his term he ...faced considerable unrest on the
empires frontiers... just a few of these were invasion from Europe, Britain, and Asia minor (
Aurelius 91 92). Aurelius was Enormously popular from the first, Marcus... remained so largely
throughout [his life] this made it possible for him to easily win the peoples trust and eliminate
civil war ( Marcus ). Marcus Aurelius took a liking to philosophy and believed in a few different
forms, this is reflected through his

Before I Came To The Rca And To London, I Worked As A Textile
Before I came to the RCA and to London, I worked as a textile designer specialising in the design
of men s ties in Seoul, South Korea. My business was relatively small and I enjoyed making
bespoke textiles for my customers. Over time, I got to know my customers well, and tried to base
my designs on this personal knowledge. I wanted the ties to be more than just mere physical
objects; instead I wanted to imbue them with an emotional attachment that reflected the relationship
between me and my customers and my knowledge of their lives and personalities. I began talking
to my customers and noticed that unconsciously my designs were becoming more dialogical2, a
graphical representation of the conversations and stories we shared.
This ... Show more content on Helpwriting.net ...
The new research raises the question of ethical silk, made without the destruction of the moth
within the cocoon, and the ethics of employment practices within the silk manufacturing industry
today.
The majority of mass production generates pollution, which causes climate change.
In an era of fast fashion, mass produced textile waste has continued to grow4.
According to the report Valuing our Clothes , extending the average life of clothes by only three
months of active use would lead to a five to ten per cent reduction in each of the carbon, water and
waste footprints; around 350,000 tonnes of used clothing ends up in landfill in the UK every year5.
Waste is not just a UK problem. Dongdaemoon market is the biggest fashion and textiles market in
South Korea. Many young designers work there but follow fashion trends rather than creating their
own unique designs. About 20 tonnes of fabric waste is generated per day. Seoul city authorities
estimate that it collects about 5,000 tonnes of waste resources, such as fabric and banners, per year
from the
Dongdaemoon market.6
The challenge of designing environmentally friendly textiles within existing economic systems
without

Mary Quated Essay
The 1960s was a decade of change, it was the time of the Swinging 60s , it made a great impact
on design and culture so much so that it can be seen today also. In this essay, I will talk about
Mary Quant (Early 60s) in London and Yves Saint Laurent (mid to late 60s) in France. I will
compare them and their backgrounds to show how they became iconic in the history of fashion
through events that took place in the 60s. At the time of Mary Quant, the youth culture in London
was demanding to be distinguished separately as a sub culture. She took this opportunity and
opened her own store caller Bazaar (1955) to imprint a type of clothing specially for her age group.
She quickly gained commercial success and popularity. Yves Saint Laurent, on
... Show more content
on Helpwriting.net ...
Twiggy wore Quant s clothes with her signature bob and painted on lashes giving her a very
baby doll look. Teenagers wanted to look like her, thus turning to Quant s stores to fulfill this
desire. Her makeup line which launched in 1966 included a convenient paint box makeup set
which included all colors in one palette. She introduced the concept of fun eye crayons in a tin ,
sparkly nail varnish , light nude look foundation and lip sticks with names like Sky Blue Pink and
Cool Claret (Blackman, 2012, 100 Years Of Fashion, p. 229). She made it affordable for the masses
to look like Twiggy on a regular

The Video Generation Rx Video
I think these videos were a great way of giving us information on prescription drug abuse and
addiction. Specifically the video Generation Rx video. I think that the fact that it was actual
addicts explain what they went through it got the point across more than anything. Hearing each
of them talk about how they got addicted and how it ruined relationships like with their parents
and even with other addicts. Hearing how some of them were even willing to steal from their
family or how one of the women would leave her own child sitting in its own filth really showed
how much of a hold prescription drugshad over their life. Also, I think this video brought attention
to people s naive views on prescription drugs. People of all ages like to think that only the drugs
that are labeled as illegal are bad for you. but that is not the case at all and this video touches on
that very topic.
Nothing in these videos really shocked me. I think that the videos just added insight to something I
already know. Specifically, the Generation Rxvideo that involved actual addicts talking about
what they went through. I was surprised how they talked about prescription drugs. I ve always
thought that prescription drugs were just as bad if not worse than drugs that aren t prescribed to
you. People have a tendency to think that because a doctor prescribed this to other people they can
take the same drugs and be fine. That is not the case at all, which is why I think prescription drugs
are so

Financial Analyst India And The Functional Controller Hse...
Furthermore, to ensure that the new employee does not encounter any difficulties, the work
instruction for this process was developed, which can be found in the appendix 12.
In an ideal reporting process, there are some changes have been made as follow
The work is transferred to Financial Analyst of AkzoNobel India. Hence, the financial analyst India
and the functional controller HSE and RD I in Netherlands will be the back up employee for each
other.
The approval step is done by the Functional Controller HSE and RD I
The shared folder has been made. In this to be process, the final report is posted in the shared
folder. The shared folder can only be accessed by the audiences.
The financial analyst in India needs to update the list of recipients as well as an action log on
shared folder
The process workflow should be evaluated frequently to improve the process continuously.
The standard process description based on the requirements of the literature has been made for the
client. An example of the standard process description can be found later in this report in Appendix
4.
Explanation
1.2 Update the template and recipients list
This step now includes one more activity, which is updating the recipients list. Due to the fact that
the number of stakeholders might change, the recipients list needs to be updated frequently to
avoid any miscommunication. The change in the recipients list can be done only when the Indian
Financial Analyst is informed by the

Lee Harvey s Assassination
Lee Harvey Oswald was born in New Orleans, Louisiana on October 18, 1939, and was raised in
Bronx, New York. Since his mother worked long shifts, young Oswald was mostly left on his
own. Usually spending time in the library or playing hooky in his eighth grade classes. Oswald
was eventually put into detention, where his social worker described him as emotionally
detached like a kid that nobody cared about Later in life Oswald began to show an interest in the
socialist literature, that he used to read about in New York. He joined the U.S. Marines in 1956
and became a good marksman, but was martialed twice for having an illegal weapon and
displaying violent behavior. He later ended his military service and traveled to Moscow where
he informed russian authorities that he wanted to join the Soviet Union. Dissatisfied with life in
the Soviet Union, Oswald left a year after marrying Marina Prusakova in 1961, bringing her and
their newborn daughter with him. Their young family set up a home in Dallas Texas, and Oswald
took up the alias of Alex J. Hidell. In 1963 he ordered a .38 handgun and later a rifle via... Show
But what Ruby didn t know, was that the officers weren t done interrogating Oswald, leaving
them with many unanswered questions. Oswald s motive is one of the bigger mysteries that
comes to mind, as he constantly expressed to his family and friends that he admired Kennedy as
a person and a politician. Many people over the years have theorized as to what Oswald s motive
was, from being hired by the FBI, to his love for communism. But in the end the most plausible
motive was that he did it to get his name in the history books, and I guess you could say that he
succeeded, but only in death. Oswald s funeral was a few days after Kennedy s but only his wife
and mother

White Creek Location
This segment of White Creek is located the farthest away from major urban development, and, thus,
might be an overall healthier system as a result. There is an overall proliferation of many different
of species (colonizers, stabilizers, and riparian woody) that occur and thrive in various spatial
configurations (partially determined by proximity to stream, elevation, and characteristics of the
underlying substrate). There appears to be a substantial (s worthy of note that a large, above
ground sewage line ran perpendicularly over the rivertowards a sewage treatment plant some
distance away. There were no signs of leakage or other issues that might compromise or affect the
surrounding hydrologyof the site.
The erosion and sedimentation observed ... Show more content on Helpwriting.net ...
Within the stream channel, there was an array of different types of small juvenile fish species; no
amphibians or reptiles were observed, though the conditions for their existence seemed to be
adequate. There was an abundance of macroinvertebrates throughout the site, which became more
pronounced nearer the stream channel. There was also an adequate amount of bird species
observed on the site. Overall, the natural and relatively undisturbed conditions of this section of
White Creek provided an adequate habitat for general biotic

Essay On Sulfur Dioxide In Environment
The Sulfur Dioxide in Environment
The sulfur dioxide was regarded as the acknowledged toxic gas, and is also one of main factors for
acid rain. Due to its severe toxicity, the major pollution incidents have even happened in human
beings history. During 1st December and 15th December 1930, the toxic gases including the sulfur
dioxide caused great loss for Meuse Valley in Belgium. The toxic gases led to thousands of
people in the industrial zone of Meuse Valley were catched with respiratory diseases, and nearly
63 people were dead within a week . ( Benery B, HoetPH, Nemmar A. 2001) Additionally, many
livestocks also could not survived and died of the toxic gases. In the incident, the mixture of SO2
and SO3 were the main dioxide smog. ... Show more content on Helpwriting.net ...
And the production process and process operation can also release certain sulfur dioxide. In daily
life, the automobile exhaust also contain certain sulfur dioxide. With the popularization of
automobile, the automobile exhaust has been one of main pollution sources for the environment.
The sulfur dioxide has great detriment for plants and human beings. Its toxicity is large and has
corrosivity and decomposability. Sulphur is a highly noxious venom for people s health, although
we can be more resistant than other creatures that live with us. For example, the level of 0,3 Вµg
per cubic metre of air implies a potential risk for human health, but for trees, 0,2 Вµg is extremely
dangerous. In 1956, the London smog (caused by sulfuric acid mist) led to more than 4700 deaths.
The pollution of sulfur dioxide has direct effect on human beings and animals life. When human
body absorbs the sulfur trioxide or sulfuric acid mist formed by sulfur dioxide, its stimulation and
detriment would be more significant, even though its density is only 1/10 of sulfur dioxide. Some
experiments have proved that the physiological reaction caused by sulfuric acid mist is four times
of sulfur dioxide. If he density of sulfur dioxide increases double each year, the death rate would
increase by 11%.
The sulfur dioxide not only has detriment for human begins and animals, but also has detriment for
plants. There has been experiment on the effect of sulfur dioxide on tomato. Sulphur

Lifetime Goals
Based on the number of books and articles written about discovering lifetime goals, it appears
that determining and setting goals must be difficult for most people but it s not difficult for me.
My lifetime goals are to improve the well being, quality of life, and happiness for my family, my
fellow human beings, and myself. I want to realize the goals of lifelong learning and growth. I
want to avoid debt and poverty, and to continue to be a productive member of society. My lifetime
goals are broad and lofty, but to reach them takes goalsetting on a smaller scale. I ve set and
achieved specific goals that have led me to my present goal: attending the University of Texas at
Austin and graduating with a degree that will move me further toward... Show more content on
Helpwriting.net ...
Beginning seven years ago, when I crossed over from Cub Scouts to Boy Scouts, I began
choosing small goals in the form of merit badges, as well as holding leadership positions in the
outdoor program and within the Troop. Boy Scouts offers a template for life in which bite size
goals lead to great achievement over time. Once I set and achieved the goals of Star and Life Scout,
I looked ahead to Scouting s highest honor: Eagle Scout. Along the way to Eagle, I held
increasingly responsible positions such as Patrol Leader, Community Outreach Coordinator,
Instructor, and Junior Assistant Scoutmaster. I planned local camping trips and high adventure
trips to peaks 3,000 miles away from home. I met with local conservation group members to
develop goals for stabilizing community trails through wetlands; then designed and built
boardwalks to complete community sustainability goals. Another activity benefitting group goal
advancement through individual achievement, is year round club swimming and varsity
swimming at my high school. Setting individual and group goals gives experience for later life
cooperation in the work place. I have pride in achieving my personal swim goals, but greater pride
as a member of my high school and club teams. I plan to continue to swim for fitness, but now I
have set goals in another aspect of life that interests

Moses Research Paper
Moses When Moses (Musa) returned from Mount Sinai to the company of the pharaoh, he
battled with all the magis under pharaoh s command. The rod and staff are symbols of that might
and power. The FOA acknowledges that the skills, Moses used to defeat the clergy of pharaoh
were not only his mastery in magic, but that he possessed skills in the martial arts. At that time the
magicians of Egypt were masters of the natural elements, represented as the snake s staff. (A
symbol used today called the caduceus as the wisdom in Medicine) Magic was at its highest peak
just like the Pyramids. Mosesbested them with a technique he learned from God (The sixth
element//Intelligence) while in exile at Mount Sinai. Moses skills with the Staff also proved that
Egypt had a stick fighting style 4000 years ago. Moses learned the ancient techniques of the
Sphinxes during his early years as a prince in Egypt. The FOA have a lesson (General Monk Monk
and the Tamahu) referring to the people that was made through special breeding, a man that did not
naturally come with the Earth. Ancient Egyptian... Show more content on Helpwriting.net ...
They read from their Lessons (The Supreme Pyramid) at the same time they practiced the
techniques. Namely the ten style step which were ten Pyramid Stances performed on bricks,
therefore brothers demonstrated the pyramid brick style or techniques in the stance; The Pyramid
Stance (3/10) or Pyramid Stepping (9/10=Capoeira), the 14 Pyramid Blocks, with a few hand
moves they invented from the concepts of the pyramids 36 Chambers. ( Other legendary history
says that the western pyramid contains 30 chambers of parti coloured syenite full of precious gems
and costly weapons anointed with unguents that they may not rust until the day of the resurrection.
The Egyptian Book of the Dead, by E.A. Wallis Budge,

Laboratory Analysis And Results Are Vital Part Of...
Undoubtedly, laboratory analysis and results are vital part of diagnosis of many disorders and
diseases these days. According to Peter et al. (2010), an estimated 60% to 80% of patient
management decisions are based on laboratory data. Therefore, accreditation of processes and
competence of pathology laboratories is very significant particularly for benefit of patients. The UK
was, along with Holland, the first European country to introduce a laboratoryaccreditation scheme
for pathology (Barnes, 2014). Organisations, such as the Institute of Biomedical Science (IBMS),
the Health and Care Professions Council (HCPC) and Clinical Pathology Accreditation (CPA) are
crucial institutions in process of laboratory accreditation in UK. The IBMS is... Show more content
on Helpwriting.net ...
UKAS (through CPA Ltd) assesses and declares the competence of NHS Clinical Pathology
Laboratories according to standards presented in eight sections recorded in the CPA Standards
Standards for the Medical Laboratory (2009): (1) Organisation and quality management system; (2)
Personnel; (3) Premises and environment; (4) Equipment, information systems and materials; (5)
Pre examination process; (6) Examination process; (7) The post examination phase: (8)
Evaluation and quality assurance. IBMS/HCPC and CPA organisations work closely together in
the process of laboratory accreditation. Every laboratory is required to have an appropriate
organisation and management system. This is the first mandatory standard which needs to be
completed to achieve CPA registration (Conduct of CPA (UK) Ltd EQA Scheme Assessments,
2009). As it is recorded in ISO 15189:2007 (Quality management system), laboratory management
shall establish a quality management system. In order to maintain quality roles, responsibilities
and authority of all personnel should be defined (CPA Standards Standards for the Medical
Laboratory, 2009). Laboratory management according to CPA 1020 Lab Assesment Handbook
(2009) is required to: (1) set quality objectives and undertake quality planning; (2) prepare a quality
manual; (3) appoint a quality manager; (4) establish a procedure

Joe Louis Biography
Did you know that Joe Louis s mom made him take violin lessons, but Joe would secretly take is
boxing gloves with him to practice boxing (Joe Louis)? Joseph Louis Barrow, also known as Joe
Louis and the Brown Bomber, was a heavyweight boxer that held the champion crown for over
12 years (Joe Louis The Official Website). He had his time of struggles and hardships, but he
never let them get in the way of his determination and hard work for what he loved. Joe was born
in Lafayette, Alabama, on May 13, 1914. He was the seventh of eight children and the grandson
to slaves. His father, Munroe Barrow, was a cotton picker from Alabama. He died when Joe was
four years old. His mother, Lillie (Reese) Barrow, helped support the family by doing other
people s laundry. Joe had seven siblings DeLeon Barrow, Eulalia Barrow, Emmarell Barrow,
Alvanius Barrow, Lonnie Barrow, Susie Barrow, and Vunice Barrow. After his father died, his
mother married Patrick Brooks. Shortly after getting remarried, Joe s family moved to Detroit,
Michigan. Joe had very little education, and after they moved he attended Bronson Trade School.
After his step father lost his job, Joe and his siblings had to do odd jobs to support their family (Joe
Louis Biography).... Show more content on Helpwriting.net ...
Joe was officially done with his career when he retired on March 1, 1949. Throughout his whole
carrier, he had accumulated over $5 million; consequently, due to taxes, at the age of 37 Joe didn
t have a single cent to show (Joe Louis The Official Website). He then took a job as a casino host
in Las Vegas. He also refereed to earn extra cash. Unfortunately, Joe had many health problems and
wrestled with a cocaine addiction. In 1970, he was committed to psychiatric care, and in 1977
underwent heart surgery and was put into a wheelchair (Joe Louis). After his boxing career, Joe
had a pretty rough life, especially with financial and health

Concussion Effects In Football
Football is a game of simple physics: One player has a ball, and the other players on the field are
trying to either protect the ball carrier, or tackle them. The majority of the time, this interaction
happens at high speed. Speeds so fast that the parties involved collide into each other with a G
Force equivalent to a bowling ball being dropped on a head from 8 feet high.
Bone crushing hits and flying tackles are all part of what makes the sports fun to watch. That
being said, football is a beautifully violent game, which is the reason why so many Americans
simultaneously appreciate and fear the sport. It s the reason people cheer when a cornerback like
Richard Sherman makes a tackle or a linebacker hits their opponent hard enough, they retire from
the sport. It s also the reason why one in three players will experience some form of brain trauma
during their career. On a professional level, the number of concussions diagnosed in the National
Football League (NFL) has increased by 58 percent during the regular. Kids, however, have also
been reported to experience brain injuries while on the field.
Football has a serious problem with head injuries, and after years of outright denial, organizations
across the country are finally acknowledging it through payouts, research grants, and initiatives like
the Head Health Challenge, which gives grants to companies working on advancements in football
related head health. One of those grants recipients was VICIS, a Seattle based company who s
designed a new, flexible helmet called Zero1.
What s inside the helmet?
VICIS helmets use a form of engineering that is unique from how helmets have been made in the
past. According to their website, the helmet is made with layers (like a parfait), and those layers
work together to lessen the impact of a hit, both as they occur and over a period of time. The
helmet also features a soft outer shell and an underlying layer of columns designed to weaken
collisions from multiple directions.
Columns: The columns refer to the VICIS reflex system. The helmet, for instance, is designed with
a series of plates that work to help reduce the trauma behind major collisions. As the helmet start to
fold and yield, it absorbs the blow

A New Game Console And New Gaming System
From: Muhammad Atiyyah Aslan Tingkong
Student ID: 14435809
Course: BA Business Studies
Subject: Enterprise and Opportunity
Company Name: OKC 1
Table of Contents
1.Executive Summary...................................... Page 3
2.Introduction ............................................................. Page 3
2.1 Scope ...................................................... Page 3
2.2 Limitation ................................................ Page 3
2.3 Assumptions ............................................. Page 4
2.4 Background ............................................. Page 4
3. Findings ................................................... Page 4
3.1 Product................................................... Page 4
3.2 Place....................................................... Page 5
3.3 Price...................................................... Page 5
3.4 Promotion............................................... Page 6
4. Conclusion............................................... Page 6
5. Recommendation....................................... Page 6
6. Reference................................................ Page 7
1.Executive Summary
The purpose of this report is to develop a new game console and new gaming system.
This report has considered analyzing two different companies that is doing well in the gaming
market.
Pricing, Place, Promotion and Product will also be considered and will also be differentiate
between the company product and the other two companies product.
2.Introduction
The purpose of this report is to develop a new gaming system, or as they say nowadays a gaming
console. By developing this project, the world for gamers will be having more options to buy their
console, instead of having just two options that are the PlayStation and the Xbox for an example.
Gamers around the world needed more realistic world of virtual world,

Human Perception of Other Species
KEY QUESTION: HOW HAS HUMAN PERCEPTION OF OTHER SPECIES AND THEIR
NEEDS LED TO CHANGES IN ECOSYSTEM IMBALANCE? INTRODUCTION: The ability to
survive and reproduce by living organisms is constantly being tested by its external environment.
Organisms those are unable to cope up with these changing external factors, face extinction. Over
the years, species have evolved with the changing environmental conditions and have incurred
adaptations to suit their existence in their environment. Hence, the process of evolution, adaptation
and extinction of species has been natural over time. This does not affect the ecosystem much
because nature on its own has an ability to compensate for its losses and changes that are natural.
This is where we, Humans come in. Humans by instinct have a tendency to modify, to exploit their
environment to suit their needs. That is, more than adapting to the environment, their rate of
converting the environment to suit requirements is incomparably higher. This reverse phenomenon
is what causes the depletion of other species which are unable to adapt to the unnatural, fast
changes. Nature is ineffectual in recompensing for these artificial changes which further increases
the rate of extinction of species resulting in ecosystem imbalance. The scientists have predicted that
we are presently undergoing the sixth mass extinction on the history of earth, mainly due to human
activities and their effects. Human perception of their

The Bombing Of Pearl Harbor Essay
The past 120 years have brought many changes, as well as surprises, to the United States of
America. There have been inventions such as the automobile, the airplane, the television and even
travel in space. There have been changes like the World Wars, Prohibition, the Great Depression
and the cold war. Through the years, the American people have encountered joy, peace, and
tragedy. One of the greatest tragedies experienced by Americans occurred on Sunday, December 7,
1941, the bombing of Pearl Harbor Naval Base. One could consider this incident the first act of
terrorism against America. The day was significant because of its impact on history. The attack and
defeat of the United Statesat Pearl Harbor forced America into World War II.
Surrounded by land on the southern coast of Oahu, near Honolulu, in the Hawaiian Islands lies
the port of Pearl Harbor. At the time of the attack, Hawaii was not a state. However, the United
States claimed it as a territory. The U.S. Navy established a base at Pearl Harbor to house the
Pacific Fleet, and to train men for war. In the early 1940 s the base became a supply post for Great
Britain in the fight against the Nazi Germany attacks. In 1940, World War II was well under way
with Great Britain, France, the USSR, China, Greece and other Allies against the Axis Powers
when the Japanese bombed Pearl Harbor. Until this point, the United States stance had remained
noncommittal about the war.
In July 1940, the U.S. placed an embargo on Japan,

Essay On How Addiction Can Destroy The Family
HOW ADDICTIONS DESTROY THE FAMILY UNIT
In our modern life, there are certain things that can destroy the family unit queitly such as
addictions. An addiction is anything that one must have in order to avoid a negative feeling or
syptoms. Addictions can include almost anything, not just foods, drinks or other physical
substances. Some addiction are mend to make one calm, but it easily becomes an emotional
crutch that unfortunately usually worsen physical aspects of addiction. However, the point is
most addictions have psychological aspects as well as being physically caused. Nowadays, a lot of
teenagers are addicted to Facebook. Like everyone knows, Facebook is a type of social network
and through Facebook we can know other people ... Show more content on Helpwriting.net ...
Smoking addiction does not only affect on themselves but it also can destroy the family unit. When
paarents knw about their children s smoking habit, they will be angry. Then, they will fight because
of the children s attitude. They think that they did not give the actual learning for the children.
Many teenagers that addiction to smoking are still studying. Therefore, they have no money to buy
the cigarettes. Then, it is not impossible for the teenager to steal money from their parents. Their
parents will get mad and never trust their children anymore. The affect is the family unit will not
harmony anymore. Last but not least, another popular addiction is drug addiction. Eventhough many
warning and advertisement telling us about the disadvantages of drug addiction, there were still
have people that used drugs in their daily life. As for family units, not only the teenagers are
exposed to this type of addiction, sometimes the father, mother or even the young children.
When one of the family member is addicted to drug, the whole family have to face the bad
situation. Eventually the family unit wil collapes. Drug addiction also could even cause a worse
problem such as drug addicter kill their own family to get money to buy the drugs. Thiss will be
happen if someone becomes a serious drug addicter. We surely do not want this to happen. It is
such a bad habit that can break a happy family. In a nutshell, addictions are the serious problems

The Pros And Cons Of Pedophiles
There are very few things that people agree on universally, however one of them is their attitude
toward pedophiles. No other type of person elicits the same kind of reaction as those who prey
on arguably our most vulnerable population. Pedophiles alone out of other sex offenders drive
intense fear and anger into the public, so much so that they are the reason for Megan s Law
requiring sex offenders to register as such since 1994. More recently, the enactment of an
International Megan s Law that was voted on last year requires for all sex offenders to get their
status added to their passports. The only issue with all of this is being a pedophile isn t a sex
crime. Most people consider pedophiles to be anyone who has committed a sex offense against a
child and that all pedophiles will commit this offense. In both cases that is, at best, a half truth.
The DSM 5, which is a tool that outlines the diagnostic criteria for a given disorder, defines
pedophilic disorder as, a paraphilia involving intense and recurrent sexual urges towards and
fantasies about prepubescent children that have either been acted upon or which cause the person
with the attraction distress or interpersonal difficulty. With the latter half of this definition, we
begin to open up to the idea that there are those who have sexual interests in children who have had
no form of inappropriate contact with a child, but rather just have their daily life affected by the
feelings that they are having toward

Walden As A Mirror, Walden
Reflections: Walden as a Mirror, Walden as a Lens
When Henry David Thoreau went to Walden Pond on July 4, 1845, he had no way of knowing that
200 years later, Walden would be required reading for anyone with even a passing interest in
American literature, environmental literature, or intentional living. But Walden is so much more
than the story of one man s retreat into the woods to transact some private business. Thoreau s
disarming directness and naturalistic style aside, Walden not an incidental text. With extensive
revisions, distilling a little over two years into one, every chapter, sentence and word of Walden
has a purpose and place. Renaissance sculptor Michelangelo is credited with saying, Every block of
stone has a statue ... Show more content on Helpwriting.net ...
In fact, aside from a brief reference to the cycle of the seasons, where Thoreau says that he lived a
summer and a winter life; saw how [he] could let the years run off, buffet the winter through and
see the spring come in, this chapter gains seasonal association through the knowledge that Thoreau
went to Walden in the summer. The Ponds brings us explicitly into autumn progressing from a
calm September afternoon, to such a day in September or October, to a November after the severe
frosts have come. The Pond in Winter brings the seasonal theme into the title and finally the
culmination of, Spring. Where I Lived, and What I Lived For begins Walden s central narrative.
Economy addresses the practicalities and the surface narrative, but Where I Lived, and What I
Lived For lays out the groundwork for the extended metaphor that serves as Walden s symbolic
backbone. Time is but the stream I go a fishing in, I drink at; but while I drink I see the sandy
bottom and detect how shallow it is. Its thin current slides away, but eternity remains. I would drink
deeper; fish in the sky, whose bottom is pebbly with stars, Thoreau tells us at the end of the chapter.
This quote illustrates two concepts that recur again and again in Walden. First, the idea of water as
simultaneously shallow and deep. Thoreau first proclaims that he can see the bottom of the stream
but then elaborates, implying that there is something beyond the

Persuasive Essay On Home Sweet Home
Final: Persuasive Essay Home Sweet Home
COM/156
Why spend money that is really needed for other things? Why live uncomfortably? Why be
trapped in this hole called a home that belongs to another person? Why not live free and
peacefully? When a person rents he or she usually throws away money that could be used to
purchase something that belongs to them. Money is not easy to come by so why pay out hundreds
toward something that is not benefit to the person paying it out. There is no good explanation for
making a decision like this. The best option in a situation like this is to buy a house. Buying a
house is a better option than renting an apartment.
Buying a house has some very good ownership benefits. As a buyer and not an actual ... Show more
Buying a house provides stability forever unless the owner decides to sell or to move into
another home in which the owner gains equity for selling. This is still a huge benefit. Owning a
home is a very huge security measure. When a person is an actual homeowner and not a renter
he or she can control who actually enters his or her home (Map, 2011). It is easier to purchase
home alarm systems and everything that goes on in a person s home is controlled by the owner.
As a homeowner the option of what is allowed and what goes on is controlled by the actual
homeowner. If an issue comes up and the owner has to move somewhere else then this is a huge
benefit. As a seller a person can earn so much money and it can build equity (Media, 2010).
Usually homes sell for way more than the purchase prices, especially if the owner has
customized the home, in which was discussed earlier (RP Reality, 2011). The selling price could
be a huge benefit to any owner who is selling their home and moving. These benefits cannot be
earned by an apartment renter. Buying a home is the best route to choose in any situation. Buying
a home means actually owning something. There is no more following another person s rules, no
more paying out unnecessary money. It means a sense of security and stability for a person s
family. It is the key to a better lifestyle. The benefits are all there. There is

Civil War Narrative Essay
Inside the camouflaged tent, four men stood around a large table. The only illumination coming
from an overhead lamp shining down on a map covered with red, green and grey blocks. Listening
intently to the headsets they each wore they would occasionally reach out with thin poles they each
held and move one or more of the green and red blocks, maneuvering them around the larger grey
blocks that indicated one of the nearby city s buildings.
Striding into the tent a young officer glanced over the map, swore and strode back out, barking
orders into the heavy downpour to the assembled troops. After a few moments of gentle silence, the
officer re entered the tent, this time with several other officers in tow.
Status? asked one of the senior officers. ... Show more content on Helpwriting.net ...
He could hear shouting on the radio saying that they have cleared the zones and are heading back
to base camp. But backup was too late to save him they wiped base camp clean of zeds. As he lay
dying on the table, unable to move, he watched as his blood pooled out from the gaping wounds
in his back and arm, onto the map and as he began to lose consciousness and stopped hearing as
two soldiers busted into the tents to see the horror. The officer spat out his last words telling the
soldiers to watch their backs as he faded away. A few days later the military had stopped the virus
and eliminated it causing the earth to be safe

How Did John Lomax Influence Modern Popular Music
Introduction
Throughout this discussion I will be making a series of arguments that support the changes to
modern popular music that were induced by John and Alan lomax. As the work they achieved is
vast, I have broken it down into various sub categories to facilitate better analysis.
Academic
Being initially raised in the presence of cowboys it comes as no surprise that John Lomax
became interested in cowboy ballads from a young age. His parents believed that education was
important and sent John to college for a year in 1887. With his new found qualification, John
became a Principle and teacher. In 1895 John went on to further his education by studying a
Bachelor Degree at the University of Texas, signing up for double the amount of classes. In 1897
John graduated with a major in English literature. From this evidence it seems very reasonable to
suggest that John Lomax was an academic. It was during this time John showed his ballad
collection to an English professor, but it was not seen as being something worthy of academic
pursuit. John, disappointed, burned his whole ballad collection. In 1906 he went on to study at
Harvard ... Show more content on Helpwriting.net ...
It can also been seen how new forms of music was formed by their influence. It seems reasonable
to suggest that skiffle would never have developed in the 1950s if it were not for the
dissemination of songs by certain artists the Lomaxs had discovered. Ledbelly songs, for
example, were covered by artists such as Lonnie Donegan, whom had huge influence in this new
genera of music themselves. For example, iconic artists such as John Lennon, Jimmy Page and
Mick Jagger all started in Skiffle bands. Many artists of this time were coving songs by artists that
would not, I suggest, have be heard if it were not for the Lomaxs involvement in disseminating and
promoting

Creative Self Efficacy
Creative self efficacy, which refers to the employee s beliefs about his/her ability to perform the
job creatively, may relate to company image (AragГіn Correa et al., 2007, Wang and Lin, 2012,
Gong et al., 2009). For instance, AragГіn Correa et al. (2007) have investigated the relationship
between leadership and organisational learning s role on innovation and performance. They
employed SEM as the analysis tool with 408 useable questionnaires (response rate 45.33%).
AragГіn Correa et al. assert that firm innovation has a positive impact on organisational
performance. Accordingly, organisational learning s role on innovation may relate to creative self
efficacy which refers to employee s ability to perform the job in innovative way. Whilst, one of
organisational performance indicator is companyimage. Hence, it may assume that creative
efficacy may lead to company image. Moreover, Wang and Lin (2012) have examined the
antecedents of innovation performance. They conducted their study in Taiwan by using 302
responses from 30 large IT companies (response rate 67.11%). Wang and Lin reveal that
innovation self efficacy leads to innovation performance. Innovation performance may relate to
organisational performance. Whilst, one of organisational performance indicators is company
image. Arguably, creative efficacy may also have an impact on company image. For example,
when a company has a better employee s creative self efficacy, its employees will perform their job
creatively and it

Dealing With Cats And Computers
I have had joy and stress with dealing with cats and computers. I work in a rescue and for the
most part, only a small portion of our cats care to entertain themselves with the computer and me
whilst I am using it. Those that do, it seems, only venture after the mouse. Okay, there has to be
a reason for that name so all righty then, I deal with it. However, we have started intaking some
cats that have taken to playing with me by walking up and down the key board some words even
spell check could not figure out. But all this was well and fine as it would only be for short bursts
of time. As long as I give equal attention to the felines as well as the computer, a happy medium
exists and work can continue. However, some of them (one in particular) have begun to sit atop
the monitor and bless Merlin s heart he s not graceful. Down he falls onto the keyboard and oh
what was I writing? Where did it go? A computer is not graced with the programming to adjust
for cat flight or drop. Well, dealing with that bump just takes finesse. Pet Merlin as well as
placing him on my lap takes care of his desire to take flight. We have several that prefer not the
hum of the computer screen but the warmth of the tower and they will wrap themselves around it.
We have started dusting back behind there with much more frequency. Luna has decided that the
top of the tower is her personal perch. This way she can be near, yet still in queen mode, to be
revered from down below. A laptop has

Serbia To Blame For World War One
Serbia holds the majority of the immediate blame for World War One breaking out while the
majority of countries and empires were to blame for the underlying causes of the outbreak. The
agreement of the assassination of Archduke Franz Ferdinand between the Serbian government and
Gavrilo Princip was the greatest fundamental cause of Serbia being blamed for the outbreak of
war. However, the assassination of one man and his wife was not great enough to start the most
heavily weighted war that the world had ever seen. This is because the tensions had been rising due
to the alliances and rapid growth of the armies between the Triple Alliance and the Triple Entente.
The assassination agreement between the Serbian government and the young group of ... Show more
Nevertheless, the assassination of one man and his wife had the large amount of weight buildup
prior to the actual outbreak of the war. The alliances and neutrality happening between the Triple
Alliance and Triple Entente. While countries who proclaimed they had to desire for war in the
future continued to build up their armies and navies and continue to recruit new troops and
soldiers, this left other countries on an defensive stance, having been led to believe that if they
hadn t wanted a war to break out, they wouldn t have taken the measures to become more strongly
equipped in their armies and navies. Similarly, the alliances being formed were raising heat
between the countries and empires. Some countries that had been believed to be neutral, suddenly
had a hand alongside their alliances, therefore threatening the enemy with a larger army. The
British government... refused to commit to its entente partners in an effort to try to prevent
escalation of the crisis. Britain could have perhaps played a more decisive role by declaring its
intentions to support France earlier. According to this point of view, if Germany s leaders had
known earlier and with certainty that Britain would fight on the side of the Entente, they might
have accepted mediation proposals and counseled peace. By means of alliances, Britain proved
neutrality before coming up on

Star Trek Myths
Both Star Trek and Star Wars are historically popular film series and cinematic works of art.
Although they may be works of fiction, the elements and symbols contained within them resemble
historical fact. In these films, there are culturally inherited myths that are synonymous with the
very roots of western civilization. In this essay, I will examine different examples of myth that are
present in these films, what they mean, and offer an explanation for why they are significant. In
order to help understand my thesis, the question may be asked, What is myth? In terms of this
essay Myths are the instruments by which we continually struggle to make our experience
intelligible to ourselves. A myth is a large, controlling image that gives philosophical... Show more
This is an example of Star Trek taking real events from the past and breathing life back into them
by retelling them in a utopian future. In Star Trek s series Deep Space Nine, the planet of Bajor,
and its inhabitants, the Bajorans are like the Hebrew people of Earth, They had a central
religion that kept them hopeful but also made them seem inferior. Instead of the Holocaust it is
called the occupation and it ends with the death of over 10 million people, often in camps. Even
more so, the people commiting this genocide, the Cardassians, were bankrupt, and forced into
wars for agricultural land, with the rise of a new fascist leader they began conquest. This closely
mirrors The bankruptcy of Germany in the 1920 s and their agricultural crisis which led to the
rise of the power of Adolf Hitler. With the help of Star Trek s United Nations, The united
federation of planets The bajorans are able to regain their homeland and be freed from their
camps and establish a weak government. Now this almost like a direct reflection of the events
that took place in World War 2. It is very hard to talk about or in a way recreate such a horrifying
atrocity without criticism, the only way Star Trek did so was because they put more emphasis on
the good parts and the liberation, instead of the countless deaths of innocents. This ties into another
mythos that is key to Star Trek, The

Risk Adjusted Discount Rate
THE DIRECT D E T E R M I N A T I O N of RISK ADJUSTED DISCOUNT RATES and
LIABILITY BETA
RUSSELL E. BINGHAM T H E H A R T F O R D FINANCIAL SERVICES G R O U P
Table of Contents
Page 2 3 5 7 8 11 12 13 14 14 15 16 17 17
18
Subject Abstract 1. Summary 2. Total Return Model 3. After Tax Discounting 4. Derivation of
Risk Adjusted Discount Rate and Liability Beta Figure l : Baseline Risk / Return Line vs
Leverage 5. Liability Beta Figure 2: Equity vs Liability Beta Figure 3: Equity Beta vs Risk
Adjusted Discount Rate (After Tax) 6. Underwriting Profit Margin Figure 4: Underwriting Profit
Margin vs Loss Payout Figure 5: Underwriting Profit Margin vs Investment Yield Figure 6:
Underwriting Profit Margin vs Market Risk Premium Figure ... Show more content on
Helpwriting.net ...
Secondly, the importance of using after tax discount rates and the
equivalency of net present value rates of return and internal rates of return that follow as a
consequence is reviewed, again discussed in detail in [1], [2] and [3]. This foundation provides the
critical model structure and valuation framework from which risk adjusted discount rates and
liability beta can be determined.
An important principle is introduced that being that the risk adjusted total rate of return must equal
the risk free rate. This fundamental principle provides a stepping stone from which a direct
estimate of the liability beta becomes possible within the total return framework. Liability betas are
shown in The
relationship to the total return to shareholders and the linkage with equity betas demonstrated.
sensitivity of the underwriting profit margin to variations in loss payout, investment yield, market
risk premium and leverage is demonstrated and discussed.
Liability betas cannot be directly measured, and Cummins [6] and Fairley [9] presented
approaches to estimate them. Kozik [10] discussed the many problematic aspects of CAPM and
liability beta theory, demonstrating why any estimate of liability beta is likely to be subject to
much debate. It is important to keep in mind, however, that the development of a liability beta is a
secondary objective to that of determining the appropriate risk adjusted discount, rate. This paper
proposes a shift in focus

Case 11 6 Lessee Ltd Essay
Case 11 6 Lessee Ltd.
Case 11 6 deals with Lessee Ltd., a company that operates in Britain and uses IFRS. The question
in this case is how to classify a lease that Lessee, Ltd. acquired from Lessor Inc. The accounting
standard that deals with leases under IFRS is IAS 17. IAS 17 was originally issued in September
1982 and was reissued in December 2003. It classifies leases as either finance leases or operating
leases. Finance leases make it so that the lessee recognizes an asset and a liability and the lessor
recognizes a receivable, basically transferring all the risks and benefits of ownership. Under
operating leases, the lessor still recognizes the asset and the lessee recognizes an expense. The first
question in this case is if the ... Show more content on Helpwriting.net ...
The third and final question from the case is how would the lease classification change under U.S.
GAAP. The FASB codification that deals with leases is ASC 840. U.S. GAAP classifies leases as
operating leases or capital leases and it has a section for sale leaseback transactions as well. Under
U.S. GAAP, the lease in this case would be classified as a capital lease. This is because ASC 840
10 25 29 says, If at its inception a lease meets any of the four lease classification criteria in
paragraph 840 10 25 1, the lease shall be classified by the lessee as a capital lease. This lease meets
two of those criterions. The lease term is equal to 75% of the economic life of the equipment (3
year lease term / 4 year economic life of equipment = .75 or 75%) and the present value of the
minimum lease payments equals or exceeds 90 percent of the excess of the fair value of the
lease property to the lessor at lease inception over any related investment tax credit retained by
the lessor and expected to be realized by the lessor (ASC 840 10 25 1d). The present value of the
minimum lease payments does in fact equal or exceed 90 percent of the fair value of the
equipment ($248,690 / $265,000 = .94 or 94%). Under ASC 840 10 25 31, the lessee should use
the implicit rate to calculate the present value of the lease payments because the lessee already

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