Simple Grad - Education And Writing Tips

Simple Grad - Education And
Writing Tips
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Simple Grad - Education And Writing Tips Simple Grad - Education And Writing Tips

The Powers Of The U.s. Congress
Examining the Powers of the U.S. Congress Congress has constitutional rights established that reserve
a solidified position to influence the budget and its process. With most of its power being apparent
with discretionary funds in which appropriations bills occur, it also has a hand in mandatory funding
by way of legislation. A bicameral process with rules attached, takes place to carry out the proposed
budget prepared by the Executive branch. Although the President and his administration begin the
budgetary process, Congress still has a large amount of power that sometimes isn t even used.
Nevertheless, Congress is an enduring participant in the budget appropriation process.
Power of the Purse
In the budget appropriation process, Congress is granted influential powers from the constitution. In
Article 1, Section 8, Clause 1, the power to control or limit federal spending is placed in the hands of
Congress. This power is known as the Power of the Purse , which may be regarded as one of the most
effective weapons by which representatives can be armed with (Whener, 2006). Its importance
branches from the requirements Congress is granted for legislative approval of financial measures.
Among the checks and balances of the government, this ability to maneuver and influence the budget
is a democratic cornerstone. The Power of the Purse is Congress s main weapon against Executive
oppression by allowing congressional approval of appropriations (Whener, 2016). However, even
... Get more on HelpWriting.net ...

Cybercrime Is A Serious Issue
What are the main risks to cyber security and are states or non state actors the main challenge? Word
Count 1188
Cybercrime is a serious issue that the international community faces today, with risks such as theft,
espionage, surveillance and sabotage, a very real and accessible threat exists. Cyber security can be
defined as a cyber activity that may threaten the security of a system or its information (Threat report
2015). There are various state and non state actors that both participate, instigate and also defend for
and against these risks to both manage and maintain security and safety for the nation it protects. This
report will look into the various risks and the challenges each nation ... Show more content on
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Cyberspace has many vulnerabilities in which malicious actors can use this system in ways it was not
intended to do. There was a variety of ways in which state and non state actors can use these
vulnerabilities such as malicious software to launch a cyber attack such as theft, espionage,
surveillance and sabotage. The effects of a cyber attack can be highly uncertain and unexpected.
Worms and viruses, attack tools, can spread uncontrollably and globally. Cyber attacks are then seen
as a tool for a state to employ as a utility against an adversary to create a bargaining range to prevent
an apparent war (Brantly, 2014).
Cybertheft is the act of using an internet to steal someone s or interfere with someone s use of property
(USlegal.com). This theft can include financial or personal information from the hacking use of a
computer. Malware (Malicious software) has been used increasingly lately becoming a concern for
businesses, governments and individuals. Malware uses backdoor Trojans to capture people s
information covertly. Examples of Cyber thefts include embezzlement, fraud and theft of intellectual
property. The National Computer Security Survey found that in 2005 of 7818 businesses surveyed,
67% detected at least one cybercrime and 11% of those detected Cybertheft. Macdonald and
Fitzgerald (2014) states that the most common type of fraud is embezzlement, being over 35% of
recorded fraud cases. They also

What Are The Five Major Inventions Of The Industrial...
Five greatest inventions of the industrial revolution
The Industrial Revolution was a time period that brought many great things to this world. The five
greatest are the first long lasting light bulb, the first internal combustion engine. The telephone, the
transatlantic cable. And of course the first airplane. That doesn t even scratch the surface of the time
period.
To start the first long lasting incandescent light bulb. In 1878 Thomas Edison first started to develop
the first long lasting incandescent light bulb. He was granted the patent for it in 1879. In 1880 he had
successfully completed the first long lasting incandescent light bulb. ...Edison and his team discovered
that a carbonized bamboo filament could last over 1200 hours. (bulbs.com) Edison and his team had
successfully completed the first long lasting incandescent light bulb. This invention was so important
because it paved way for most of the light sources we use today. The bulb works by running and
electric current through a small carbonized filament heating so hot that it ... Show more content on
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The Transatlantic Cable was a telegraph cable laid under the Atlantic Ocean. Though there were many
attempts to create the cable it was officially laid in 1866. Learning from the 1865 expedition, changes
were made in the cable design, to the cable paying out machine and to the Great Eastern itself.
(atlantic cable.com) This quote explains the fact that the cable was attempted and failed just barely a
year before the first successful attempt was made. The cable was an innovating invention because it
was the first way for instant communication from the united states to europe. The cable made it easy
for the united states to speak to european countries without having to send letter by ship. Cyrus field
was the leading charge in the cable. He was the driving force behind the cable. Without him it would
have been almost impossible to make the

Voyeurism And The Truman Show
What are the issues of watching and voyeurism in film? The intention of this essay is to discuss both
films (The Truman Show, 1998 and Rear Window, 1954) alongside established theoretical criticism
(Laura Mulvey and Norman K. Denzin) in an attempt to demonstrate how the issues of watching and
voyeurism, as seen in todays mainstream Hollywood cinema, both engages and entices the spectator
and to look at how the definition of the voyeur has changed. Before entering into a discussion about
voyeurism in Rear Window and The Truman Show, an understanding of what is meant by the
dynamics of voyeurism in film must be attempted. The dictionary definition of a voyeur is: (1) a
person who gains sexual pleasure from watching others when they are ... Show more content on
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The cinema offers pleasure of scopophilia where it can be fixated into perversion, producing obsessive
voyeurs and Peeping Toms whose only sexual satisfaction can come from watching, in an active
controlling sense, an objectified other. (Mulvey: 1988, p. 31)
Whereas, narcissism is the pleasure of being looked at and the pleasure comes from identification with
the image seen, (Nichols: 1985, p.18). For example, The Assassination of Jesse James by the Coward
Robert Ford (2007) we see Robert Fords idolises Jesse intensely, as if he wants to pull on his boots in
the morning. This movie describes Ford s time in Jesse s orbit as a series of abject disappointments
and humiliations, mostly of his own accord. And as the film unwinds slowly, Robert s pinched and
wretched narcissism is revealed, showing that the assassination was Ford s tragedy as well as Jesse s.
An infamous folly he would regret and replay over for the rest of his life. Narcissism is the fascination
with likeness and recognition (identification with ego ideal subjectivity). Therefore, as seen in The
Assassination of Jesse James The sense of forgetting the world of the ego has subsequently come to
perceive it [I forgot who I am and where I was] is nostalgically reminiscent of the pre subjective
moment of image recognition, (Mulvey: 1988, p. 32). We can see that voyeurism is not only

Spacex And NASA Mars
SpaceX And NASA Mars Mission: 5 Things You Didn t Know
Introduction
Plans to discover more about the space have been underway since the first trip to the space was made.
Currently, plans to inhabit and make a living from the planet Mars are exiting each and every ear.
Space scientists drawn from NASA and private space study organizations such as SpaceX have vowed
to make this a reality in the coming future. Not only are these people ambitious to visit the space and
mars, but also the moon. Well, Good luck to them! Hope the trips will be fun, free from calamities as
experienced in the previous aborted mission. Before mentioning the specifics and the interesting
things about these missions, it is prudent highlighting these organizations, their ... Show more content
on Helpwriting.net ...
With this said, the NASA SpaceX corporation in the Mars mission is intriguing. Having completed
various missions in the space separately, what are these space companies after? Here are the 5 things
you probably didn t know about the SpaceX and NASA Mars mission.
How Are People Going To Survive The Trip?
During this announcement which dazzled dozens, Musk provided few and limited details about the
possible life inside the spaceship. However, he mentioned that the trip, by a spaceship that ferries
people to Mars would be utmost fun with restaurants and Zero G games. This however, does not
provide concrete descriptions of how the spaceship passengers would pass time and mist important,
stay alive.
One of the biggest concerns is definitely the increased levels of radiation. The deep space contains
energized particles from deep space cosmic rays and solar flares which can potentially harm people
during the voyage.
Where Will The Colonist Live And How Will They Survive?
This is the second issue Musk highlighted lightly. He mentioned that the concern of SpaceX was to
provide an ample transportation system to Mars. Besides, the promo video from SpaceX ends right
after the colonists get to Mars. It is therefore unclear who will handle the responsibilities of creating
habitats and a self sustaining civilization in the red

Terrestrial Planets Research Paper
Terrestrial planets are the inside planets of the solar system. These include: Earth, Mercury, Mars and
Venus. While the Earth s Moon is not a planet, it would be included in a comparison of Terrestrial
planets because it serves as a satellite, providing information about Earth and more planetary systems.
Of the five Terrestrial worlds, Earth has an oxygen rich atmosphere which allows for living condition.
A great amount of volume of heat flows crust through outer Earth. This is something minimal or
completely missing in other terrestrial planets. This makes Earth the most geologically active
Terrestrial world.
Earth is unique among the Terrestrial worlds in many ways. Earth is the largest planet in the solar
system s terrestrial planets. It has an ... Show more content on Helpwriting.net ...
Craters can be seen on the surface of earth caused by the heavy bombardment in the early solar
system. Earth did not avoid being hit during this period. As Earth s surface is renewed by erosion, the
marks of impacts disappear.
Differentiation is a separation of material by density. Differentiation occurs in earth when the interior
of earth melts. Low density silicates make up Earth. The crust is frail and breaks under stress.
Suppressed heat formed during the formation of the planet have warmed up Earth. Radioactive decay
has also contributed. Earth s crust warms the inner layers of Earth and maintains it, avoiding excess
heat from releasing rapidly into space.
False, Lava flows today are not examples of basin flooding.
Erosion by water, wind and gravity cause slow evolution of Earth s surface. Water Erosion: Rain
flowing through earth s surface. It transports particles to the oceans, then destroys the surface. Wind
Erosion: Atmosphere air which transports solid substances away on earth s surface as wind. Gravity
Erosion: Soil movement in steep slopes. A shift of objects occurs, from high to low ground, due to

Examples Of Figurative Language In Catcher In The Rye
What is the author s style? In this case, Salinger s style is based on the many topics of literature,
including the three basic elements, which are diction, syntax and figurative language. The Catcher In
The Rye is a very eye catching book that talks about a young man named Holden, who got expelled
from his school, Pencey Prep. Salinger speaks through the eyes of Holden Caulfield. His style is
portrayed by showing the distinctive way he uses language compared to other authors.
In this novel, Salinger shows the diction mainly during the dialogues between the characters. The
diction of The Catcher In The Rye is informal due to the different types of colloquial used throughout
the story. An example of this colloquial diction in the book was when Stradlater told Holden to hurry
up in this way, Why don tcha? I will, in minute time. (Stradlater, p.32) We can see that Stradlater uses
a type of slang language as in don tcha. This shows the diction of the story and how it gives us a feel
for what Salinger was trying to do to catch the reader s attention.
This novel also shows us many examples of imagery and symbolism. Imagery gives us a picture of
what is happening in that scene of the story. Imagery gives the reader a realistic look of it. Symbolism
just shows an object or something in that book that represents something special to one of the
characters or even the author. These both can affect the author s style by setting the mood of the story.
In this novel, there was an

Progressive Personality Changes In Macbeth
The Progressive Personality Changes of Macbeth
Shakespeare s character Macbeth, exhibits a personality that gradually progresses from good to bad
and from bad to worse. In Act 1 of Macbeth by William Shakespeare, the soon to be Lord of Cawdor,
exhibits qualities expected of a noble warrior who is loyal to his king. Through the manipulations and
badgering of Lady Macbeth, Macbeth s good qualities begin to disappear and his evil ones emerge.
The comparison between Act 1 and Act 5 unveils Macbeth s ambitions and greed for power as being
congruent with the decline of his few good personality qualities, such as bravery and loyalty. At the
start of the play and before the visit by the witches, characteristics, such as bravery and kindness,

Reliable Utilization of Family Life Cycle Information to...
Problem Statement Market segmentation methods that reliably utilize information about family life
cycle to ascertain consumers preferences for dining in restaurants have not been established. As a
result, the foodservice industry may well be forgoing substantive opportunities to market to restaurant
patrons and to strengthen the attractiveness of dining out experiences. Indeed, the tourism and
hospitality literature points to a relation between the demographic attributes of families and food
purchases that are made away from home. Evidence of a viable market can be taken from the rate of
growth over several decades: the amount of discretionary money that American families spend on
dining out has increased from 25% of their food budget to 50% in the years spanning 1955 to 2006.
Data Analysis The family life cycle (FLC) conceit provides a method for reflecting the anticipated
variations in purchasing patterns attributed to changes in the needs and capacities of families over the
duration of the family unit life cycle (Lawson, 1988). However, the model has not held up well to sea
changes in the composition, structure, and flux of modern family units (Lin Lehto, 2006). As
recommended by Schaninger and Danko (993), the authors took an approach typical to the
development of target market personas, such that they were able to categorize households in a manner
that maximized between group variance. The resultant modifications collapsed the number of
categories from eight

Gladiator Research Paper
Rickey Nelson
Professor Culpepper
Core 140
November 24, 2014
Gladiator
In the year 2000, the movie Gladiator was released in movie theatres around the nation. The movie
involves historic roman emperors, different battles and the love of a roman warrior. I will follow along
in the story and discover the life and struggles of a gladiator.
History on Gladiators
Gladiators were professional fighters who specialized in weapons and fought in public arenas. They
were usually kept as slaves or prisoners. Gladiators were known to have short lives because they
usually fought until the death of one or another. Gladiators participated in Roman games, which was
an opportunity for Emperors and aristocrats to display their wealth to the populace, to honor ... Show
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So that brings the question, was Maximus really real? Maximus is a fictitious character! Although he
did not exist, he seems to be a composite of actual historical figures. In the film, Maximus was Marcus
Aurelius general. There was in fact a general by the name of Avidius Cassius, who was involved in the
military campaign shown in the film, and, upon hearing a rumor of Marcus Aurelius death, declared
himself emperor. Even though Maximus wasn t real, in the movie he wanted to retire so he could
come home to his family. However, he was chosen to be emperor. He was almost killed by Commodus
because he was chosen to be an

Sony Quality Management
Sony can make some suggestions to improving the firm s effectiveness such as philosophy and policy
for product quality and services, product quality and quality management, responsiveness and
customer service and accessibility and usability. First is philosophy and policy for product quality and
service, as we know that Sony is a wholeheartedly and they are trying to improve their product and
service quality to their customer and their purpose is to maintain the enhancing customers satisfaction,
trust and reliability. They also belief that their goal is remain the highly trusted with their partner and
customers because that is important goal for Sony. Besides that, the top priority of Sony is given to
provide customer oriented, high quality ... Show more content on Helpwriting.net ...
Sony promotes continuous, decisive efforts to enhance their product quality and quality management
system. At Sony s Quality Management System Framework, Sony recently reconfigured its quality
management system by reviewing quality management mechanisms across all processes, from
development, planning, design and manufacturing through to sales and service. This has included
redefining the roles, responsibilities and authority of those responsible for product and service quality
and establishing guidelines. Based on the quality management system, Sony is implementing the
measures on an ongoing basis to the improve quality of the products and services. For an example of
such measures are shown below:
 Corporate Executive in charge of Product Quality and Safety has tasked them with the coordinating
efforts to improve their product and customer service quality and ensure timely responses to problems;
 Quality Officers within each business unit and has tasked them with spearheading product and
business specific initiatives under the supervision of the Corporate Executive in charge of Product
Quality and Safety and the senior executive of the relevant business

Philadelphia Chromosome And Leukemia Essay
Essay 88: The Philadelphia Chromosome and Leukemia The so called Philadelphia chromosome is an
abnormal chromosomal structure present in most cases of chronic myelogenous leukemia (CML) and
to a lesser extent in other types of leukemia, most notably acute lymphocytic leukemia (ALL). The
origin of the term Philadelphia chromosome simply reflects the fact that a research team first
identified this abnormality in a blood sample from a leukemia patient in Philadelphia, PA.
CML vs. Acute Leukemias Unlike acute forms of leukemia, in which the cardinal manifestations
(fever, weight loss, and fatigue) appear abruptly, patients with CML may be asymptomatic for months
or even years prior to diagnosis. Even after diagnosis, many patients with chronic forms of leukemia
survive 5 10 years or longer. In approximately 90% of CML patients an abnormal structure known as
the Philadelphia chromosome results from an event known as a chromosomal translocation. ... Show
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In CML, a chromosomal translocation occurs between chromosomes 9 and 22. Geneticists abbreviate
this event t9:22. The result of this t9:22 translocation is the juxtaposition of the c abl tyrosine kinase
gene on chromosome 9 with the bcr (breakpoint cluster region) on chromosome 22. The product is an
abnormal fusion gene that encodes a constitutively active tyrosine kinase called bcr abl. The bcr abl
protein is a perpetually active version of a cell proliferation signal. The normal versions of these
intracellular tyrosine kinases are generally inactivated unless the cell is responding to growth factors
or cytokines that promote cell proliferation. The bcr abl protein is a different story. It acts like a
broken record, continuously telling the cell to copy its DNA and undergo cell division. Consequently,
lymphocytes that undergo the t9:22 translocation begin to proliferate out of

Kosovo Conflict
The land of Kosovo has been plagued with tension for hundreds of years, being claimed by several
surrounding countries. The two biggest contenders, Albanians in Kosovo and Serbia have been
fighting for the land, which culminated in a full war from 1998 1999. The war brought international
attention to the war crimes committed by both sides, and proved that the two countries had years to go
before coming to a solution. The Kosovo Liberation Army (KLA) led by Kosovo Albanians, and the
Serbian militia led by President Slobodan Milošević committed heinous crimes against their enemies.
Crimes range from ethnic cleansing to rape, and destruction of whole villages. The violence created a
serious refugee problem that is still relevant today. ... Show more content on Helpwriting.net ...
The second story is about a famous Macedonian photographer, Aleksander, in London who is having
an affair with a married British woman, but decides to move back to Macedonia. The third story is
about Aleksander moving back and reuniting with his first love an Albanian woman named Hana. This
movie shows the personal effects of the ethnic conflicts and shows how far the conflicts reached. The
photographer s family does not approve of him seeing Hana because there is ethnic tension between
the Macedonians and Albanians. While the Albanians were taking over Kosovo, fear spread to
neighboring countries with an Albanian population especially western Macedonia, and in one scene
that fear is shown when Aleksander s brother says, Damn Albanians. They breed like rabbits, and
another family member responds, They ll take us over (Manchevski). Before the Kosovo War,
Albanians were setting themselves up to take over and make a greater Albania (Binder), so this fear
was not without merit. Also, Albanian refugees from the war were moving into neighboring countries,
which angered countries that could not support the large number of people. The feeling of outsiders
encroaching on their territory inspires hate and fear. In the movie everyone can be seen holding a gun
even the children because they are always ready to fight. The perpetuation of violence never stops,

Nuremberg Laws Dbq
The election of Adolf Hitler in Germany as Chancellor in 1933 brought many gradual changes to the
struggling state, which had been greatly affected by the damages of World War I. These changes,
through the use of legislation and government, were directed towards the minorities, especially the
Jews. The actions of Hitler caused the death of millions and many other negative side effects to
Germany and their people. One major enactment that was directed against the Jews were the
Nuremberg Laws, which consequently stripped the Jews of their German citizenship. These helped
establish the widespread persecution against the Jewish community, which eventually led to the
British getting involved with the transportation of thousands of refugee children. Britain had some
history with the immigration of a large amount of children during World War I from Belgium. They
once again took up the humanitarian effort with the Kindertransport, which saved the lives of many
children from Germany. The Nuremberg Laws were supported by other actions against the Jews such
as boycotts and degatory signs that targeted them. The Jews, with the loss of their citizenship, now had
to carry around identification papers and other signs to single them out from the rest of society. On
October 28, 17,000 Jews of Polish citizenship, many of whom had been living in Germany for
decades, were arrested and relocated across the Polish border. The Polish government refused to admit
them so they were interned in

Sara Paretsky Essay
On a hot summer day in Ames, Iowa; June eighth, 1947 Sara Paretsky a successful writer of the V.I.
Warshawski Novels was born. You are soon to learn her hobbies/ interests, educational experiences,
and some of her works. As a young girl, She moved to Lawrence Kansas. The future was decided that
she was to be a stay at home mother. Unfortunately, Sara was never encouraged to pursue her hobbies
or interests. Her brothers were given a loan from her parents and went off to college. Yet, Sara had to
pay for her own education by herself.
Once Sara gathered enough money. She attended the University of Kansas. The school did not offer
any classes to teach formal training in fictional writing. Sara then enrolled in the University of
Chicago. After graduating in 1967; she received a Ph.D. in history in 1977. Once a successful writer
Sara said, I went to graduate school because I was trying to prove my family that I was as smart as my
brothers . Eventually, she realized an increasing interest in books. ... Show more content on
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Envisioning a different female character than the stereotypical ones that are a flat character. To help
her she joined Northwestern University. In May 1987 her very first novel was completed. Sara had
much trouble to acquire a press that would sell her novel. Many doubted that it would sell. Until Dial
Press put it on the shelves and wanted another because of the sales. Then, word was spread; people
loved them. Sara Paretsky continued to become an inspirational writer. She was rewarded for Ms.
Magazine s women of the year in 1987. Sara won a prize from the friends of American writers for the
novel Deadlock and Silver Dagger . in 1988 writers association she obtained a title for Bloodshot
Overall, Sara went through various hardships to become who she was and is today. She never let
anyone make her stop dreaming whether it was about her hobbies, career, or

The Process Of Manufacture Is Different Per Company
The process of manufacture is different per company and varies greatly between not only company but
cheeses as there are so many variables which can be used to alter the moisture, colour, texture and
taste of a cheese. Bega has a simplified version which is easier to understand and eliminates much of
the jargon normally used.
The milk is milked from the dairy cattle either by a robotic or semi automatic system. This milk is
stored at 4°c until the tests have been carried out to determine the quality of the milk and what type of
cheese this would best fit. Once these tests have been carried out to ensure the quality and the safety
of the milk then the first step is standardisation . This is where the components (protein and fat) are ...
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Pasteurisation is the sterilisation step which is required by legislation to ensure that all pathogenic
bacteria are killed to make the milk and any bi products safe for human consumption. The process of
pasteurisation is that of the milk being heated to a minimum of 72 75°c (depending on the company)
for at least 15 seconds. This kills off the harmful pathogenic bacteria. This process is done in a way so
that the milk may be heated without burning the milk which would cause a taste and colour change.
The milk passes through a series of plates under pressure; these plates are heated by steam that is used
to heat water and in turn heat the plates. This in turn heats the milk to the desired temperature to
complete pasteurisation. To cool the milk without freezing the milk, the process is similar but a
complete polar opposite. The milk is put through another series of plates that are cooled by chilled
water that in turn cools the milk to a set temperature . The cooling to a set temperature is done prior to
being added to the cheese making vats. The vats typically may have a capacity of 14,000 litres each
but may vary between each manufacturing site. By the time the last vat, usually the eighth) is filled
then the first will have been emptied (the milk used), washed and is ready to fill again so that there is
always milk ready to use at any time rather than all being ready to use at the same time.
As the

Roles Of Mothers In Nazi Germany
Mothers and Their Roles in Nazi Germany
I am here today to discuss how gender played a critical role in the construction of the Nazi State, prior
to 1938. Specifically, I would like to focus my analysis on how and why the Nazis constructed a
conception of motherhood that defined the mother in relation to the state. For our purposes today, we
will examine two ideal German mothers and explore their similarities in order to understand how and
why the Nazis perceived mothers as public agents of the Volksgemeinschaft, or German community of
people. Primary documents will allow us to examine first hand experiences of mothers written within
the context of Nazi Germany.
But first, on must begin by understanding ... Show more content on Helpwriting.net ...
Mothers were supposed to demonstrate an absence of self identity and an abundance of devotion to
children. Hitler, in his speech to the National Socialist Women s Section (NSF), intertwined the thems
of nationalism and self sacrifice into one sentence. Hitler comments, What a man gives in courage on
the battlefield, the woman gives in eternal self sacrifice, in eternal pain and suffering (HCC 278).
Hitler makes motherhood into a nationalistic function by likening the mother to a soldier or an agent
of the state, while simultaneously emphasizing the self sacrifice necessary to be an ideal German
mother.
Having explored how the Nazis construct their definition of motherhood, let s begin our examination
of two ideal German mothers by using our primary documents. It is important for you to know that
they were both ordinary mothers, living under the Nazi regime prior to 1938. Please pay careful
attention to the similarities presented between these two mothers and also, their likeness to the Nazi
conception of motherhood.
The first mother that we will be examining is depicted in a painting that employs subdued or darkened
earth tone hues in order to represent a simple, rural, and natural lifestyle. The viewer of this image is
able to discern a rural landscape in the background in addition to a large tree in the upper right
foreground, which all indicate an agriculturally

The Middle-Range Theory Of Self-Care Of Chronic Illness
As of 2012, approximately half of all adults in the United States (U.S.) had at least one chronic health
condition and one fourth had more than one chronic health condition (Ward, Schiller, Goodman,
2014). Self care is recognized to be an important component in the management of chronic illnesses
(Ausili, Masotto, Dall Ora, Salvini, Di Mauro, 2014; Coleman Newton, 2005; Kennedy, Rogers,
Bower, 2007). As knowledge in this area grows, there is a need for theories to guide research and
practice. The middle range theory of self care of chronic illness (MRTS CCI) is a theory intended to
clarify the concepts, assumptions, propositions, and factors affecting self care in the context of chronic
illness (Riegel, Jaarsma, Strömberg, 2012). ... Show more content on Helpwriting.net ...
It states, Patients who engage in self care that is purposive but unreflective are limited in their ability
to master self care in complex situations (Riegel et al., 2012, p. 200). The authors describe a
relationship between processes of decision making and reflection, and sufficient or insufficient self
care. The description includes instances where individuals are unreflective, yet achieve sufficient self
care; however, they contend that the ideal combination for a person with chronic illness is purposive,
reflective, sufficient and reasoned self care (Riegel et al., 2012, p. 195). These relationships remain
ambiguous because if sufficient self care is achieved, no explanation or sources are provided for why
reflective sufficient self care is more desirable. The description of this relationship does not follow the
rules of deductive reasoning and is, therefore, not

Fin 571 Business Structures Essay
Business Structures
Krista Harvell
FINANCE 571
July 01, 2013
Mario Ducret
Business Structures
There are four main forms of business structures. The structures of business differentiate based on
liability, tax implications, and what type of business is being evaluated when determining what
structure to use. This paper will cover the advantages and disadvantages within the four types of
business structures; Limited Liability Corporations, Corporations, Partnerships, and Sole
Proprietorships.
Corporations
A corporation is a standalone entity. There are two types of corporations, general or S Corp.
Advantages of corporations consist of limited liability, capital through stock sales, attractive to
employees, and receiving corporate ... Show more content on Helpwriting.net ...
Partnerships A Partnership is a business form that consists of two or more individuals. There are two
types of partnerships; general and limited. General partners are liable for the full extent of debts and
obligations within the business. Limited partnerships provide individuals with a limitation of
responsibilities in the organization s liability; this type of partnership is dependent upon the
investment percentage. Advantages of partnerships consist of cost efficiency, shared financial
responsibility, complementary skill association, and offer employees partnership incentives.
Disadvantages of partnerships are joint and individual liability, disagreements between partners, and
shared profits ( U.S. Small Business Administration, 2013). Sole Proprietorship
A Sole Proprietorship is one owner. The advantages of a sole proprietorship exist in the simplicity of
taxes, cost efficiency in the startup process, and complete control of the organization. A sole
proprietorship structure is the simplest method of establishing a business, the expenses are low and
fewer licensing is required. A sole proprietor is responsible for the final decisions and directions of the
business. The taxes are reported through the individual at a much lower rate than any of the other
structures. The disadvantages of a sole proprietorship are the personal liability risks and capital; the
individual absorbs all legal implications within the

3d Mink Handmade Eyelash
14th July: Try the 3D mink handmade eyelash extensions for fuller eyelashes. They are easy to use
and add texture to your eyes. They can be styled according to ones requirements and do not have any
side effects.
Benefits of 3D mink handmade eyelash extensions:
Adds Length and Volume: A lot of women apply mascara to their eyes in order to highlight their eyes
and make them more visible. It adds to the overall look and makes the eyes more noticeable and
attractive. Some people apply fake eyelashes to get a long and full look. Eyelash extensions are an
easy way making your eyes seem thick, dark and beautiful. They are like your natural lashes, but
better. You can choose whatever look you want, depending on the occasion. They usually last for

Evilness Of Mankind In Lord Of The Flies
Lord of the Flies: A View to the Evilness of Mankind
There is hardly ever a man clever enough to recognize the full extent of the evil he does. In the novel,
Lord of the Flies, written by William Golding, one could argue that man, in the state of nature, is born
evil. The boys in the novel, represent a metaphorical idea in which they are born unto the island, and
manifest mankind s true nature. As the story progresses, the boys construct a society and ruin it. They
revert to the primitive association in which fear and tyranny lead to ultimate rule. All of the boys that
try to do the proper and befitting deeds are killed off. This violently throws them unto impending
doom, thus proving that men are born evil.
No evil dooms man ... Show more content on Helpwriting.net ...
That is, something that cannot be feigned, faked, or imitated. Simon is an individual. He is far
different from the other boys he is virtuous. Yet, one could still argue that he is only pure of heart
because he is not quite all there; Simon is an epileptic. It would not be fair to judge him alongside the
other boys, for if he were normal, he may have been just as evil as them another Roger perhaps. Ralph
is also one of the better boys on the island better, being only a relative term. That is, though Ralph is
not quasi Roger, he still has his ill characteristics. Ralph himself takes place in the murder of Simon.
He was only doing it out of fear, but none the less, he still took a life. Ralph, treats the day s decisions
as though he were playing chess.
The only trouble was that he would never be a very good chess player. (106). The fact that Ralph
makes bad decisions does mark him as somewhat of an evil character. If we are speaking in terms of
Simon being good and Roger being evil, Ralph lies inbetween them. He takes part in hunting and
killing, yet what separates Ralph from other boys is the fact that he takes responsibility for his actions
the others do not. This does not, however, imply that Ralph is free of evil. Ralph is born with evil
qualities just as any

Phillips Curve Methodology Is Used On An Information Set...
Abstract
In a creating nation like Pakistan, Phillips Curve methodology is utilized on an information set of 35
years. Phillips Curve helps in analyzing the relationship in the middle of inflation and unemployment.
There is a non relative negative relationship in the middle of inflation and unemployment (if
unemployment is decreased than there is a rising value level in the economy). There is a long run and
easygoing relationship in the middle of inflation and unemployment over the above mentioned period
in Pakistan. There is a momentary relationship (stuns) in the short run, while there is a lasting
relationship (stuns) over the long run. By taking a look at the relationship built, one can estimate for
next 10 years, that there will be a reverse relationship between both variables. This paper records an
inflation insignificantly influences GDP and unemployment and the correlation is negative, exact
confirmation for the presence of the Phillips Curve in Pakistan i.e., inflation has reduced
unemployment.
Keywords: Phillips curve, Granger causality, Impulse response function, Pakistan, monetary
Introduction
For progressive governments in Pakistan poverty remains as a solitary principle test like other creating
and immature nations. Right away, legislative and certain non administrative association have
evaluated more than quarter of Pakistani population living under poverty line. As indicated by Human
Development Index (HDI) 2009 report, Pakistan, Bangladesh, and

The Impossibility Of Perfection In Hawthorne s The...
Throughout Hawthorne s The Birthmark , the impossibility of perfection in this world, and yet how
close to perfection Georgiana is, is a recurring theme, especially in this passage. There is no way to be
human and yet so perfect in such an imperfect world. Therefore, she is an angel, sent down from the
heavens to find a pure human who could love not for beauty, but unconditionally, and prove the worth
of humanity. It is impossible to be truly perfect on this world, and human lives are finite. It is the fatal
flaw of humanity. Here it is made clear that Georgiana is more than human, for she is described as
being almost absolutely perfect, if it were not for the mark on her cheek. A mark, which Aylmer might
have felt his affection heightened by the prettiness of this mimic hand, stating that even her fatal flaw
is beautiful. If she were human, she could not be so perfect. Before Aylmer became obsessed with her
birthmark, she was extremely happy. She loved everything, and found beauty in most everything as
well. No human can truly be so optimistic, no matter how they may seem. However, once Aylmer
started to shame her and tear down her self esteem over the small mark on her cheek, which could
have been beautiful, Georgiana became depressed. Despite this, she still tried to see the beauty in
everything, looking through the eyes of an angel at a world she only knew from afar. Aylmer is afraid
of Georgiana s birthmark in this passage, and of what it symbolizes. He sees it

Is Harm Reduction a Desirable National Drug Control Policy...
Is Harm Reduction a Desirable National Drug Control Policy Goal?
There are many differing viewpoints in the United States when dealing with drug policy. Within the
political arena, drug policy is a platform that many politicians base their entire campaigns upon, thus
showing its importance to our society in general. Some of these modes within which drug policy is
studied are in terms of harm reduction, and supply reduction. When studying the harmful effects of
drugs, we must first to attempt to determine if drug abuse harms on an individual level of if it is a
major cause of many societal problems that we face today. In drawing a preliminary conclusion to this
question we are then able to outline the avenues of approach in dealing ... Show more content on
Helpwriting.net ...
Those that are opposed to harm reduction feel that its advocates are hypocrites that call for tougher
policies in dealing with alcohol and tobacco yet in the same breath call for reductions in the penalties
for illegal drug use. Opponents also believe that initiating a harm reduction policy may in fact increase
the use of illegal drugs as well as the people that are seeking drug treatment. Robert J. MacCoun, is an
associate professor in the Graduate School of Public policy at the University of California and author
of Toward a Psychology of Harm Reduction. Professor MacCoun also supports the movement towards
a harm reduction approach to drugs. He explains how the harm reduction movement emerged in
Amsterdam in the 1980 s in response to mounting heath issues directly related to the use of drugs.
Professor MacCoun illustrates that harm reduction is not a program that has been proven effective in
the war on drugs, being constantly rejected as a viable option to present drug enforcement policy by
the United States government. Professor MacCoun illustrates however that the policies that the U.S.
presently has in place has failed in its ability to eliminate drug use thus causing the major harms of
drug use in place. Professor MacCoun believes that many of the drug related problems we have today
are a result of poor legislation as well as the

The Pros And Cons Of Sexism In Doctor Who
The leading role in Doctor Who being changed from male to female caused a big outburst in sexism.
The role is made for a male and it being twelve out of thirteen of the lords being male we were
expecting to see a male. The role is not for a female and all the women are catching backlash for the
way the show took turns. They switched roles to keep the show from being cancelled. Fans are feeling
like women are trying to take over and during the show. Showing signs of sexism. Critics and all the
ugly parts of the world. There s no non sexist reason to be upset about the lead role being changed to a
female bringing more conflict and distribution to fans. We as people are very opinionated which only
makes matters worse. Having that mindset of we have freedom of speech for a reason meaning I m
going to say whatever I feel to voice my input whether it s good or bad. Positive or negative we are
going to say it. This could put maybe over half the world in the sexist category just because we can
have our opinion. We have to have some type of negativity some type of wrong in us or around us.
There are two different categories: Feminist or Sexist. Feminism meaning Women are equal to Men no
matter the category, and sexism meaning being a particular situation, attitude and or behavior towards
one gender. i think we don t know the meaning of these words or the differences of these two loosely
used words. Then we have this controversy of calling ourselves feminist with the definition of a

Poseidoon s Accomplishments
Strong, courageous, protective, exuberant, mighty. All words used to describe the god of the sea. With
a strike to the ground by his magnificent trident, the earth trembles. Described sometimes as Zeus
second in command, it would only make sense for the ruler of 75% of the earth to take over as
president of Mount Olympus. Poseidon s qualifications are endless. Commander of navigation over
water, protector of sailors and worshipped as a god of fertility, He is the child of Rhea and Cronus, as
well as the brother of Zeus, Hades, Hermia, Demeter and Hera. And Cerberus, who protects the gates
of the underworld, would easily be the most fitting vice president. With Poseidon and Cerberus in
command, Olympus would be in a more stable condition than it previously was both ... Show more
content on Helpwriting.net ...
(Yet another aspect overlooked... Poseidon has his own kingdom underwater!) He and his two
brothers, Zeus and Hades, divided all the land up into three territories; Zeus became ruler of the sky,
Hades had jurisdiction over the underworld, and poseidon, of course, hailed over all the water in the
universe, as stated in Poseidon Facts and Information on Greek God Poseidon. and Greek Mythology:
Poseidon. Sailors and merchants worship him because he helps them navigate around the world via
watercraft, which was obviously a prime example of how humanity developed into traders. Tales of
poseidon s shapeshifting abilities are also very prominent. his preference of becoming a steed, for
example (since he is also the god of horses), and his ability to pass his shapeshifting powers unto
others gained him much fame. This was also described in Greek Mythology: Poseidon. and Poseidon
Facts and Information on Greek God Poseidon. With poseidon and his incredible and various abilities
on the throne of mount Olympus, threats will clearly be obsolete for his

Accounting 3200 Midterm Exam Essay
Accounting 3200 Midterm Exam, Term 3 Chapters 1 5 and 17
1,7,
Questions #1, 6 and 9 are SIX points each. Questions #2 and 7 are FIVE points each. Question #3 is
TEN points.
Questions #4 and 5 are EIGHT points each. Question #8 is TWELVE points.
Question #10 is SIXTEEN points. Question #11 is EIGHTEEN points.
BE SURE TO SHOW ALL SUPPORTING COMPUTATIONS. NO COMPUTATIONS = NO
POINTS IF ANSWER IS WRONG.
Version: HMT03midon
1) Describe management accounting and financial accounting. Managerial accounting is more for
internal users. Internal users like CEO, CFO, Managers want accounting information for special
purpose, the accounting information can be very detail, It is for future decisions. It doesn t have to be
written by GAAP. It ... Show more content on Helpwriting.net ...
A 15% discount is given when two tires are purchased at one time. During the busy months, selling
prices per tire average $60.
The president of Auto Tires is somewhat displeased with the company s management accounting
system because the cost behavior patterns displayed by the monthly breakeven charts are inconsistent;
the busy months charts are different from the other months of the year. The president is never sure if
the company has a satisfactory margin of safety or if it is just above the breakeven point.
Required:
a. What is wrong with the accountant s computations?
a.The Acc system contains some basic assumptions about CVP model that do not hold for Auto Tire.
The CVP model needs cost revenue to be linear. In busy season, Auto Tires has costs and revenues that
work inversely than during Not busy seasons. The revenue line goes down with the average selling
price per tire falling from $75 to $60. The variable costs line possibly goes up with the extra hour
workers being added to the work force.
b. How can the information be presented in a better format for the president?
B.The CPA should be wanting to present two information concerning the revenue and cost behaviors
of the Auto tire. one for the busy season and one for not busy seasons. It will show that while the
breakeven during the busy seasons. marginal income goes up because of increased sales
5) Alex Miller, Inc., sells car batteries to service stations for an average of $30 each. The

The Conflict Of The Middle East
Many things have occurred throughout history which have impacted the instability in the middle east.
World War One, and all of the treaties, alliances, and declarations that came about due to that have
affected todays time and the decisions the United States Military makes regarding the issues of the
middle east. America has learned a lot from the past, and this has ultimately benefited them in the end.
The United States is more able to make educated decisions now because of all the past occurrences.
Throughout World War I, many important parts in history occurred, whether it be different treaties or
the fight for a Jewish State. The first main occurrence all started with Zionism, which was essentially
was begining of the dispute over Israel. Zionism was a nationalist and political movement of the
Jewish culture that supported the reestablishment of the Jewish Peoples original land in Israel. Due to
the fact that a Jewish land was wanted and in need, an event occurred were The Balfour Declaration
was created in 1917 when Secretary Arthur James Balfour sent a letter to Baron Lionel Walter
Rothschild, who was Britain s most well known Jewish Citizen. This letter supported having a Jewish
State in the middle east, known as Palestine. Many people were in favor of this, and ultimately in 1947
the United Nations General Assembly voted in favor of something called the Partition Plan which
finally created the state of Israel, and the Jewish People ultimately received what they had

Meta Analysis Sample
Abstract The purpose of this meta analysis was to gather, classify and evaluate information from
previous studies for scientific data to support long held beliefs in relation to recreational reading and
academic performance. The belief that recreational reading results in stronger reading, vocabulary,
writing and spelling abilities has influenced curriculum and lesson plan choices and, in particular, free
reading homework assignments. Upon evaluation of the data gathered it is determined that, while
there is an upward spiral causation, it varies from age group to age group, has greater effect depending
on the subject s initial reading abilities and has varied effect depending on the skill being tested. The
study concluded that not only is ... Show more content on Helpwriting.net ...
The article concluded that reading development starts before formal instruction (Mol, 2011, p. 22) and
that print exposure coupled with examples of leisure reading to model after were factors in literacy
success and leisure reading habits of the student (Myers, 2014, p. 261). Also, in order to narrow the
gap between strong readers and struggling readers, more needs to be done to put leisure reading
materials in to the hands of struggling readers. I chose this Journal article because it is related to both
my current profession and my degree program. This article will be very instrumental in not only
providing information but also of revealing potential other sources for further study on the effects of
leisure reading on children. References
Mol, S. E., Bus, A. G. (2011). To read or not to read: A meta analysis of print exposure from infancy to
early adulthood. Psychological Bulletin, 137(2), 267 296. doi:10.1037/a0021890
Myers, D. G., DeWall, C. N. (2014). Exploring psychology with updates on dsm 5. New York, NY:
Worth

Essay on The Alchemist by Paulo Coelho
The Alchemist by Paulo Coelho
The book I read is called The Alchemist by Paulo Coelho. The Alchemist is about a boy from Spain,
whose name is Santiago and is a shepherd. The book tells how he gets around countries, and how he
deals with his problems and how he solves them. It shows how he follows his dreams, and who helps
him along the way.
Santiago leaves his family to become a shepherd, before leaving his dad gives him money he has
saved up, Santiago buys sheep with the money. As a shepherd Santiago travels around Spain. As he
travels he is in search of food and water for his sheep. During his journeys he gave his sheep names
and really connects with them. When he ran out of money, Santiago sold wool from his sheep for ...
Show more content on Helpwriting.net ...
The woman told him that his dream was, that he
would find treasure in the Egyptian pyramids. After leaving her booth thinking she was crazy, he sat
on a bench and started to read a book he got in town. Suddenly an old man sat by him and tells him
that he knows where to find the treasure he is looking for, and that he will tell him in exchange of one
tenth of his sheep.
The boy agreed, and discovers that the man knew about the treasure the dream reader was talking
about, and knew a lot about the boy and where he is from. After conversing with him for some time,
he finds out that he is king, and that he helps people with their personal legends.
After teaching the boy a lot about the journey he will go through, the king gave him omens to follow.
Santiago sells his sheep, and travels to a town on his way to Egypt. He finds a man that could take him
past the desert to Egypt. So the boy gives him the money that he got for the sheep. When the man
shows Santiago the town for a little Santiago loses him in a crowd of hundreds shopping in the
markets, and loses all his money. The boy learns not to trust anyone, and is told that there are many
thieves in that town.
Santiago needed money and food, so he asked a man who owned a crystal shop, if he could clean all
his crystal pieces for some food and money. The man liked the Santiago s work, so gave him some
food, and told him he could work for him if he wanted to. Santiago took the job, and ended up
working

Statement Of Ethical Standards For Employees
STATEMENT OF ETHICAL STANDARDS FOR
BOARD MEMBERS, OFFICERS AND DIRECTORS
BACKGROUND
Officers, Directors and Members of the Board of Directors are responsible for upholding a public
trust. We are called to a higher standard of stewardship in order to meet the special privileges that our
tax exempt status allows. Actions of Board Members, Officers and Directors should meet or exceed
these higher standards rather than only minimally satisfy the requirements of tax exempt status. Areas
of behavior to be avoided include personal conflicts of interest by Board Members, Officers, and
Directors, questionable investments, improper use of funds raised (especially for personal inurement),
expensive and inefficient fundraising practices, failure to meet legal requirements and similar
offenses.
The Board Members, Officers and Directors of Sinai Free Synagogue (hereinafter, the Corporation )
have adopted the following policy designed to avoid any possible conflict between the personal
interests of Board Members, Officers and Directors and the interests of the Corporation. The purpose
of this policy is to ensure that decisions about the operations of the Corporation and the use and
disposition of the Corporation assets are made solely in terms of benefit to the Corporation and are not
influenced by any private profit or other personal benefit to the individuals affiliated with the
Corporation who take part in such decisions. In addition to actual conflicts of interest, Board

Benefit Of Moderate Drinking
Benefits of Moderate Drinking Drinking alcohol can be good for your health and studies have shown
that boozing on occasion has some perks which includes reduced stress, decresed risk of heart attacks,
and lower chances of diabetes. Social drinking is used by many people globally. Kloner et al.(2007)
from the School of Public Health at Harvard University found that moderate amounts of alcohol raises
levels of high density lipoprotein, and higher HDL levels are associated with greater protection against
heart disease. Moderate alcohol consumption has also been linked with beneficial changes ranging
from better sensitivity to insulin to improvements in factors that influence blood clotting. Such
changes would tend to prevent the formation of small blood clots that can block arteries in the heart,
neck, and brain, the ultimate cause of many heart attacks and the most common kind of stroke. This
finding is applicable to both men and women. HDL cholesterol is the well behaved good cholesterol .
It removes harmful bad cholesterol from where it doesn t belong.
Drinking in moderate amounts can lead to certain psychological benefits, as research show. Low
levels of alcohol can reduce stress, anxiety and help reduce tension. Studies show that low levels of
comsupmtion get more sleep on average than those who sleeps in excess. In addition, consumption
can also cause the comsumer to feel more relaxed. These psychological effects of moderate drinking
are positive ones that can be

Rogues, Rascals, And Scoundrels Analysis
In Rogues, Rascals, and Scoundrels, Daniel Williams claims that criminal literature in America has
evolved over the last few centuries in three stages. The first stage took place in the seventeenth
century, when executions were extremely popular and attended by thousands of Americans (Williams
6). Since executions were so popular, it was inevitable that the execution sermons would not be
published (6). The first execution sermons were published as an attempt to make others fear God, as
the narratives would include descriptions of how ashamed and remorseful the criminal was for their
crimes (Williams 8). Self hatred and sincerity were not unusual in published confessions, criminals
often expressed repentance for their crimes and thanked the ... Show more content on Helpwriting.net
...
The third stage of narrative development was characterized by the appearance of rogues... relying on
cleverness more than force, and motivated more by profits than by passion (Williams 14). Rogues
defied whatever came in between their pursuit, whether it be law or authority (Williams 14). In the
third stage of criminal literature, the protagonists were all rogues despite of their unlawfully ways,
they aroused reader sympathy (Williams 16). Williams described these rogues as outsiders, existing
apart from the social structure either by choice or by fate (William 16). He also described these rogues
as individualistic, opportunistic, self reliant as well as defiant of authority and entirely free (Williams
16). William argues that the evolution of these narratives took place in three stages: the first being the
early execution sermons and final confessions , the second being the incomplete narratives of life and,
finally the full length rogue narrative (Williams 17). Williams article describes how criminal literature
changed from promoting obedience, [to] encouraged defiance (Williams

Coughlan s Essay Online Schools Vs. Traditional Teachers
When most people hear about online schooling, they think about the ability to wake up at anytime, to
wear pajamas while doing classwork, and to learn in the comforts of their own home. Albeit the idea
of online schooling may seem glamorous, recent findings display unsatisfactory results from students
in the virtual classroom. With certain states advocating for the online school s access to AP classes and
credit recovery, the presence of online schooling expands rapidly. However, doubts for the value of
digital learning proliferates, warning parents to regard this alternative with caution. In Sean Coughlan
s Online schools worse than traditional teachers, he discusses the insufficient results of online
schooling whereas Daphne Koller advocates for the usage of online schooling in The Future of
College: It s Online. By using ethos, ... Show more content on Helpwriting.net ...
Albeit this may hinder his own argument, Coughlan successfully exposes faults in the opposition,
building a more compelling point of view. By using trigger words like except and despite, the author
turns Koller s arguments around, strengthening his points more. Furthermore, he introduces a benefit
of virtual schools: it teaches more or less everything online. Coughlan consequently undermines this
claim arguing, but low achievement in these schools, identified by this research, has raised big doubts.
In the introduction, Coughlan also concedes to the digital glitz of online schooling. However, he
eloquently refutes the preconceived notions about virtual learning with online learning has failed to
match the teacher at the front of the class, which he goes on to support with evidence from the
NSOCS report in the rest of the article. Mentioning the opposition, Coughlin appears erudite about
both sides of the argument, and not blindly arguing without considering the relevant

Intermediate Accounting (Spiceland) Chaper 5 Cases Essay
CASES
Real World Case 5 1
Requirement 1
A bill and hold strategy accelerates the recognition of revenue. In this case, sales that would normally
have occurred in 1998 were recorded in 1997. Assuming a positive gross profit on these sales,
earnings in 1997 is inflated.
Requirement 2
A customer would probably not be expected to pay for goods purchased using this bill and hold
strategy until the goods were actually received. Receivables would therefore increase.
Requirement 3
Sales that would normally have been recorded in 1998 were recorded in 1997. This bill and hold
strategy shifted sales revenue and therefore earnings from 1998 to 1997.
Requirement 4
Earnings quality refers to the ability of reported earnings (income) to ... Show more content on
Helpwriting.net ...
Usually, these remaining uncertainties can be accounted for by estimating and recording allowances
for anticipated returns and bad debts, thus allowing revenue and related costs to be recognized at point
of delivery. But occasionally, an abnormal degree of uncertainty causes point of delivery revenue
recognition not to be appropriate. Revenue recognition after delivery sometimes is appropriate for
installment sales and when a right of return exists.
Judgment Case 5 3
Mega should recognize revenue for the initial fee equally over the estimated average period members
will continue to be members. Even though the fee is nonrefundable, it is not earned until services are
provided. Since there is no contractual period of service, it must be estimated. Mega would be justified
in recognizing only $3 of the initial fee immediately to offset the cost of the membership card. The
payment option chosen by members does not affect the revenue recognition policy.
The monthly fee should be recognized as revenue upon billing, as long as adequate provision is made
for possible uncollectible amounts.
Judgment Case 5 4
The revenue recognition policy is questionable. The liberal trade in policy causes gross profit to be
overstated on the original sale and understated on the trade in sale. This results from the granting

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