Accounting Changes Case Study Example | Topics and Well Written Essays - 750 words

Accounting Changes - Case Study Example counting principles like Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS), clerical errors etc (Arens, Beasley, and Elder, 2009). When restatement occurs, particularly out of negative reasons, then the confidence of shareholders is changed and the stock price is reduced. The organization selected for this report is Ener1 which restated its financial statement of December 31, 2010 and March 31, 2011. In order to reflect the impairments of its investment in Think Holdings the company restated its financial statement of December 31, 2010 as the transaction had been previously recorded in the financial statement of March 31, 2011 instead of financial statement of December 31, 2010. In addition to this, the company restated its financial statement in order to record accounts receivables with Think Global and loan receivables including accrued interest with Think Holdings in the period of December, 2011 (The Wall Street Journal, 2011). Also the revenues with Think Holdings and Think Global have to be recorded within the period they have occurred so that the financial statement of the company follows the Generally Accepted Accounting Principles (GAAP). One of the major responsibilities of the management is to reflect the true value of the company in the financial statement and when financial statements are prepared they should reflect the true financial position of the organization (Khan, 1993). Financial statements of Ener1 did not include revenues, accounts receivables and loan receivables during the period within which they occurred and, therefore, the value showed by the financial statement of Ener1 did not reflect its true value. However, it is the responsibility of the management to ensure that the transactions are recorded within the period when they occur. In addition to this, it is important for the management to ensure that the financial statements of the organization are prepared according to the accepted

A Scherzo A Shy Persons Wishes Analysis Essay Example for Free

A Scherzo A Shy Persons Wishes Analysis Essay What is the mood of A Scherzo A Shy Persons Wishes. How is the mood conveyed and what effect does it have on our understanding of the central message of the poem and the writers persona. How effective do you think the poem is? The mood in A Scherzo a Shy Persons Wishes changes and varies through the poem. Firstly the title has scherzo written which means briskly live music. This shows that the person is very lively but the poem doesnt show it, on the sunny wall out of tip-toe reach. As well tip-toe reach stands out because it shows it is close to going out. In the poem the word with and whisper is repeated through the poem which this shows alliteration. This gives a whisper feel through the poem which shows that its thinking quietly but title says he is lively. Plus there is internal alliteration. This makes the poem slow down and shows the person is anxious, With the nut in the shell, with the seed in the pod. The again shows that the poem has a lot internal alliteration. This poem has a flowing mood but lyrical at times. When its flowing its a calm mood like the person is describing the outdoors like it has never seen it, With the wasp in its inner most peach. The lyrical mood shows at times it is a lively showing it is lively which is why scherzo is used for the title, In the woodbines horn with the drunken bee. All this shows that the person is very lively but in a trapped ready to run out singing and shouting. Now I will talk about the persona. The poem shows a lot that the person is trapped in an area and cant get out no matter how close it gets to the outdoors, out of tip-toe reach. As well the poem shoes the persons claustrophobic showing its in a small area which probably shows why it a shy person on the outside but lively in the inside. The title shows this in a clever way because it first says scherzo showing it is a lively person, but then says A shy persons wishes which then explains that its shy but wants to change to a lively person in the outdoors singing and dancing. A quote to show its shy says to be crouched with the beast in its torrid layer shows its stuck in a dark hole but cant gat out. With the person being stuck he/she is bored which is not what a shy person is like when hes alone but he is. This shows he likes communicating and singing, quiet to lie, and dreamless to sleep. But then at times the person shows he is still a bit shy, With things that are timid, and shy, and free, the next line says Wishing to be, then this changes it all showing he is still shy. But at the end it says Anywhere, anywhere, out of this room! which ends it all saying the person wants to go out and not stay in its timid layer. All this shows a lively character with a bit of shyness left in him. The central message in the poem is shown clearly throughout the poem. The central message shows the felling of the person in a strong way. Firstly it talks about nature in a flowing way so it sounds like he/she is describing what it looks like outside. Throughout it continues to describe the outdoors. This gives a calm feeling to the person and shows what he wants to do when he goes out. As well this shows he thinks is lively. At line 26-29 he says he would be in any of the three examples he/she says and this is backed up by the last line which is Anywhere, anywhere, out of this room! shows that he wants to leave his shyness and become lively, and leave his dark hole behind.

Effect of Buffers on pH Levels

Effect of Buffers on pH Levels   Abstract A buffer is a solution that helps keep the pH of other solutions at a steady level with the addition of limited acids or bases. The purpose if this experiment was to figure out how to create an optimal buffer and to determine how effective buffers are at stabilizing the pH of different solutions. An optimal buffer was made after calculating the [H+] levels and determining how much weak acid and conjugate base was needed to test when added to beakers containing either acidic or basic solutions. The results found that the buffers helped get the solutions closer to a neutral pH and were found to be effective pH stabilizers. Introduction In the real world, pH levels are important in the function of many life processes. For instance, the average human bodys average pH level is approximately 7.4, and if there are any changes to that pH at all, no matter how small it may be, one would eventually get sick and die, since the human body is not meant to handle such a large fluctuation of pH levels. These pH levels are the measurement of Hydronium ions (H3O+) in a solution and are measured on a pH scale going from 0 to 14, with 7 being neutral, anything less than 7 would be considered acidic, and anything greater than 7 would be considered basic. One might wonder how a persons pH levels do not change so easily, and the answer is because of a solution is known as a buffer. The main function of buffers is to help keep pH levels steady when a certain amount of acids or bases are introduced in a solution. Once a buffer has reached its limit, the solution will exponentially increase or decrease, depending on if a base or an acid were used, respectively. In the graph shown, it depicts how the buffer helps to keep the pH levels steady for as long as it can, but when too much base is added, the buffer will reach its capacity and the excess base will cause the pH to rise quickly, while an addition of excess base will cause the pH to drop quickly. Buffers are made from weak acids or bases paired with their conjugate bases or acids, and weak acids and bases are used because they do not disassociate fully in a solution and the hydrogen or hydroxide (OH) ions will mostly stay connected to the other molecules, unlike strong acids or bases that will completely dissociate into either the hydrogen or hydroxide ions. A good weak acid to use is acetic acid (CH3COOH), which is commonly found in vinegar. Another thing to keep in mind is how this relates to Le Chateliers Principle, which means for acetic acid that if a base were added, the equilibrium would shift to the right to want to produce more hydrogen ions, and if an acid were added, the equilibrium would shift left to want to produce more conjugate base. Lastly, a good buffer should have equal amounts of a weak acid and a conjugate base, which is done experimentally. Materials and Methods Materials used: Three 250 mL beakers One 50 mL graduated cylinder One 10 mL graduated cylinder An unknown weak acid Ka=[CH3COO]/[CH3COOH] pH=-log[H+] [H+] =10-pH Ka=([H+]*[WA])/[HWA] Procedures: Obtain three 250 mL beakers, and a 10 mL and a 50 mL graduated cylinder. To the first beaker, add a pipette bulb of the unknown weak acid and 110 mL of distilled water. Measure 50 mL of the acid solution and add it to each of the remaining two beakers, and then wash it out and keep the beaker. Label one beaker [HWA], or acid, and the other [WA], or conjugate base. Fill burette with an NaOH solution and add two to three drops of phenolphthalein indicator to [WA] beaker and titrate solution using base in burette to indicator end point, which will be signaled through a pink color change, so HWA will be converted to WA. Determine the volume of base added to [WA] beaker during titration and add that same volume of water to the [HWA] beaker so that the [HWA]=[WA]. Make an optimal buffer by mixing 20 mL of [HWA] and 20 mL [WA] in the third beaker. Prepare pH meter by standardizing it with standard solutions of pH 4 and 7. Take pH of optimal buffer and calculate [H+] from pH reading. Determine Ka value and show calculations to TA, and a new buffer will be assigned to be made. Using assigned buffer, determine [H+]. Use Ka equation to determine volume of conjugate base needed when 10 mL of acid is used, and use Ka value from step 10, [H+] value from pH, and 10 mL to replace [CH3COOH] to find volume of [CH3COO] needed. Make a new buffer using these volumes in a clean beaker, then take the pH of the new buffer to see how close the found pH is to the assigned value. Get two 50 mL beakers and add 5 mL of new buffer to one beaker and 5 mL of distilled water to the other. Add five drops of NaOH to each beaker and read pH for each one and record both. Thoroughly wash out small beakers and repeat step 13. Add five drops of HCl to each beaker and read pH for each one and record both. Clean up and turn in data sheet. Results: Data and Calculations 0.10 M NaOH added to 50 mL of acid mixture: Initial Burette Reading mL Final Burette Reading 34.7 mL Volume of NaOH Added 16.3 mL pH of Optimal Buffer 4.7 Ka of Unknown Weak Acid 2*10-5 10-4.7=2*10-5=Ka Assigned pH of new buffer to make: 4.85 New Buffer Data: [H+] needed 1.41*10-5 Ka: [H+]=(Ka/[H+]) 1.42 [A]:[HWA]=(Ka/[H+]) 1.42 Volume of A 14.2 mL Volume of HWA 10 mL pH of New Buffer 4.84 (2*10-5)/(1.41*10-5)=1.42 Test of New Buffer: pH of Distilled Water with Acid 2.88 pH of New Buffer with Acid 4.5 pH of Distilled Water with Base 10.9 pH of New Buffer with Base 5.18 Discussion/Conclusion In conclusion, the results determined that the buffer was effective at stabilizing the pH of both solutions containing distilled water and either an acid or a base added. The results also showed that the new buffer pH was very similar to the assigned pH, indicating that the overall reactions in this experiment were precise and accurate. A buffer is a solution that controls the pH of other solutions it is added in from fluctuating, and it is made by mixing equal amounts of a weak acid with its conjugate base. The reason it needs to be a weak acid because it will not dissociate fully when added in a solution, so the hydrogen ions will mostly be intact and not free floating. This would be able to help the pH of the solution in which it is added stable when combined with the conjugate base that is formed when the hydrogen ion dissociates from its original molecule from which it was connected.   The Ka of the weak acid used in this experiment was determined after titrating NaOH to the acid mixture until the indicator turned light pink and then taking the pH reading of the titrated solution and using the 10-pH formula to find [H+] which equaled the Ka of the weak acid. The new buffer was then made when the newly assigned pH was taken, the [H+] needed to achieve that new pH was determined, the Ka value by the needed [H+] value was divided, and the decimal for the product was moved one decimal place to the right, since the amount of HWA needed was 10 mL, and the pH was then determined from that solution, and it matched very closely to the assigned pH. Lastly, although not major, there was one experimental error that occurred when the solutions prepared in the first part of the lab were accidentally disposed of early, but a new solution was made again which was the same pH of the previous solution, so that error did not affect the overall results of this experiment.

The Failure of Artificial Intelligence Essay -- Exploratory Essays Res

The reality of AI, or artificial intelligence, is generally regarded to be a teleological fait accompli: sooner or later, they argue, computers will actually think. Of course, with the backing of many a member of MIT's Media Lab and corporate IT departments anywhere, this conclusion is unquestionable. I would here like to avoid downplaying the great strides made in recent years by computer technologists in promoting this evolutionary vision. But certain aspects of this technological revolution have, indeed, already been achieved. Parallels between current AI eschatology and the triumphs of one Clever Hans are striking both in terms of those creating the technology and that which expresses it. The story of Clever Hans is too famous to bear repeating in detail here, but one should be reminded that Hans's ability to do simple addition and subtraction was facilitated by his handler unconsciously giving him signals about how many times he should move his hoof to indicate the correct answer to the questions put to him. This behavior was reinforced when the handler gave him food for correct answers. His equine intelligence is hardly surprising just on the basis of the facts alone: similar miracles have been developed to exploit the grand smarts of pigeons, chicks, pigs - the what-have-you of the animal world - by many a diligent entrepreneur. What was extraordinary about Hans's case was that the horse's handler himself had no idea he was giving the subtle signals that led to the miraculous results. If the answer was "five" Hans's handler would inadvertently nod the correct number of times and Hans would follow suit, clomping with his hoof five times, knowing full and well that t his game of "horsey-see-horsey-do" would result in a tast... ...is cowardice. AI provides the next great frontier. With careful modeling after the old one, learning from their new environments, with the downloading of current intelligences we will be able to gain some kind of perfection. Who else but us, now, should be the creators of the next world? After all, we've done such a good job with this one. Works Cited Busch-Snell, Alexandra. "Temporal Cyberprojection Through Ultimate End-User Modeling." Studies in Contemporary Biomechanics 44 (1998): 90-120. "Learnings: a Cybervision." Proceedings in Cybernetics 4.1 (1999): 122-47. Phillipi, Phillip. The Alpha Centaurians: a Comprehensive Study. New Punswick: Knopfwurst, 2000. Smedley, Joshingua. "It's Alive, By Me." Cyberjournal/Diss. Erstwhile Institute of Technology, 2002. Squeamous, Crampillion. "Wonks in Cubeville." Progressive Work Studies 17 (2001): 10-22.

Consider William Blakes presentation of love in the poem The Clod and the Pebble Essay

(b) Paying close attention to language and form, write a critical appreciation of the following poem, considering William Blake’s presentation of love in the poem ‘The Clod and the Pebble’. The Clod and the Pebble â€Å"Love seeketh not itself to please, Nor for itself hath any care, But for another gives its ease, And builds a Heaven in Hell’s despair.† So sung a little Clod of Clay 5 Trodden with the cattle’s feet, But a Pebble of the brook Warbled out these metres meet: â€Å"Love seeketh only self to please, To bind another to its delight, 10 Joys in another’s loss of ease, And builds a Hell in Heaven’s despite.† The ostensible cuteness of the poem The Clod and the Pebble perhaps masks a more morbid and deeply cynical assessment of love by the poet William Blake. Initially, the contrast between the clod and the pebble’s speeches on love might encourage a positive response to the clod’s optimism about how love can rescue us from even the most hellish position. The pebble’s pessimism about love, on the other hand, is unpleasant and unsettling, but it’s also a more accurate reflection of the brutal nature of the world as it is depicted in the poem. Blake’s presentation of love, then, is ambivalent. While the ideal that love is able to overcome any circumstance is appealing, it might not be a realistic assessment in the context of the world’s cruelty. Blake’s personification of the clod and the pebble captures two very different human experiences. We are told that the clod is â€Å"trodden with the cattle’s feet.† With the word â€Å"trodden† Blake captures the experience of continual hardship, and being repeatedly downtrodden, subjugated and abused. There is also tactile imagery of weight and pressure from the â€Å"cattle’s feet,† restricting the clod and forcing it into a new shape. In this way, the clod is described as though it experiences human suffering. It makes us think about someone who has had to become flexible to fit the continual hardship of their circumstances – reflected in the physical properties of a soft clod of clay. It is then pleasantly surprising that the clod sings about love in the most optimistic way. On the one hand, the clod’s optimism concerning love is deeply admirable, and the parallel structure used to present this speech alongside the pebble’s emphasises that optimism in the most appealing way. The clod states that love â€Å"builds a Heaven in Hell’s despair,† while the pebble states that it â€Å"builds a Hell in Heaven’s despite.† The clod speaks from the context of a hellish existence that entails pain and suffering, and endows love with the capacity to transcend such an experience and create a heavenly existence of joy and happiness. The pebble, on the other hand, speaks from a comparatively heavenly existence and instead endows love with the capacity to corrupt that existence with the pain and suffering suggested by the word â€Å"Hell.† Our feeling that the clod is admirably optimistic ten evolves into a feeling that we too want and even believe that love will rescue and provide solace to this figure. Conversely, the parallel structure also helps to emphasise the pebble’s pessimism. The clod declares that â€Å"love seeketh not itself,† while the pebble answers that â€Å"love seeketh only self.† The phrases â€Å"not itself† and â€Å"only self† create a clear juxtaposition here of the two views of love. The first underscores it as essentially selfless, while the other underscores it as absolutely and solely selfish. Moreover, while the clod sings happily about how love â€Å"for another gives its ease† the pebble responds with how love â€Å"joys in another’s loss of ease.† The clod’s words suggest an action of willing self-sacrifice, while the pebble’s words suggest a selfish acquisition that leaves another diminished. Of course, the pebble’s view means that there is no hope for the clod and that love in fact provides no Heaven. Furthemore, the pebble’s assessment of love is deeply cynical and ugly. It is, however, true to both its own experience and that of the clod. The clod is â€Å"trodden† upon while the pebble is â€Å"of the brook.† We imagine a gentle and tranquil existence within the soft current of a stream. Traditionally, however, rivers also symbolise a journey from innocence to worldliness. The water represents the experience that flows over us during life, leaving us more aware. This experience has left the pebble implacable. We imagine someone who has become hardened from experience – and this is reflected in the physical properties of the pebble. Now the water is forced to bend around the pebble, just as the clod must bend around the feet of the cattle. This is a depiction of the world’s harshness and cruelty, and we cannot help but appreciate that it is the pebble’s assessment of love that more accurately reflects it. To conclude, perhaps the poem is as much about idealism and realism as it is about love. Love, after all, is subject to our tendency to be both idealistic and realistic. Ultimately though, it seems that the depiction of the world as harsh and brutal confirms a negative view of love as equally harsh and brutal. At the very least, the poem encourages us to be ambivalent of love and not suppose it to be a kind of saviour capable of transcending all.

buy custom The Limits of Acceptable Change essay

buy custom The Limits of Acceptable Change essay A central wilderness management goal is restoring or maintaining solitude and naturalness qualities. Sometimes human-induced changes usually threat the quality of solitude and naturalness qualities of the wilderness. It is possible to eliminate recreational changes if the management prohibits incorrect use of the wilderness by visitors. Because of this, wilderness management challenge is not preventing human induced change, but deciding on the extent of change allowable, where this changed is allowed and the control actions the management can use. This paper looks into the amount of allowable change, explicitly defined by quantitative standard means, procedural evaluation and monitoring of management as well as the apposite management actions. The processes of LAC oblige managers to characterize needed conditions of the wilderness and undertake appropriate measures to achieve and maintain these conditions. Certain pressures influence these conditions, including fire control, recreation, mining, and grazing. Despite having identified recreation as an important concern of LAC, it is important to emphasize that the management of the wilderness absorbs more than recreation. The following LAC processes provide a structure for managing the dilemma of accommodating human use, yet preserving the quality of the wilderness. These processes provide basic attention to the conditions of the wilderness that are present, and those that the management judge as acceptable. An important aspect of the LAC process is the explicit recognition of the value of presenting diverse wilderness circumstances. Putting in mind that any wilderness use usually results into some amount of effect, the processes oblige managers to identify locations of dama ge, the extent and the appropriate or acceptable degrees of change. The LAC process includes four fundamental components; the first component is specifying the achievable and satisfactory resource and social conditions, through measurable parameters. The second component is analyzing the relationship between the conditions that already exists and those that the management judges as acceptable. Thirdly, the management must identify the necessary actions for achieving the conditions and lastly, the management must establish a program for monitoring and evaluating the effectiveness of the management. The four components are further divided into nine steps in order to facilitate their application. The first step is identifying an area of concern or issue, step two us defining and describing class opportunity, step three is selecting resource indicators and social conditions, step four, establishing an inventory resource, step five, specifying resource conditions and social indicators, s tep six identifying alternative allocations for opportunity class. Step seven includes identifying appropriate management actions for every alternative, followed by an evaluation and selection of an effective alternative, and finally, implementing actions and monitor conditions. Application of the LAC The application of LAC follows is a step by step process, focus on each of the nine steps. In the applicatio in Singapore zoo, it is necessary to define an issue area as well as concerns of the public and the management. Singapore Zoo is the earliest and most important zoo in Singapore. Because it attracts numerous visitors every year, a common issue that the management has identified is animal feeding and littering. In the application, the first step is identifying and describing opportunity classes. The opportunities that both the public and the management identify are littering, over crowding and animal feeding. After this, it is necessary to select resource and social conditions indicators. The possible indicators here include recreationist encounters, forage utilization and multiple trails. Recreation Opportunity Spectrum This is a behavioural approach, which helps land managers identify and provide diversified recreational opportunities for public land managers (Diamantis, 2004). It recognizes the human beings seek not just a recreational site, but a complex experience that comes from a mixture of related factors. This tool allows managers to zone, describe and provide varied experiences fro recreation to the public, while acknowledging that no one land piece can offer an entire spectrum of recreational activities. The spectrum that ROS identifies the range on a continuum of primitive to semi-primitive, natural to rural, motorized to reloaded, to urban. Every classification has different sorts of settings. Primitive classification may focus on the social setting that is most appropriate for encounters with less than six parties days on trial (Pigram , M.J 2006). on the other hand, reloaded natural may focus on necessary social setting, which allows moderate to the high road contacts. ROS seeks to ide ntify large land polygons, where specific recreational experiences would be most available to the public. It has tentative specifications, which are expressed in percentage range. ROS also understands that when people consider outdoor recreation opportunities, they make choices on activities, settings and recreational experiences. A recreation opportunity setting refers to a combination of social, biological, physical and managerial conditions, which adds value to a place. in this respect, an opportunity includes nature qualities (landscapes, vegetation and scenery), recreational use qualities (types and levels of use ) and conditions that the management provides (regulations, roads and developments). It is possible for the management to provide recreational opportunities when it combines these variations. The primary assumption under ROS is that management can assure outdoor recreation quality by providing diversified opportunities. There are numerous preferences and tastes for recreational activities, however, many visitors consider personalized quality as the most important quality. Recreation opportunities should provided different psychological outcomes, Application of the ROS Managers can use ROS to offer visitors with certain information about what the site is like, and not the experiences visitors should expect. The visitors opportunity choice will offer feedback on the degree to which opportunities accomplish the outcomes that visitors desired. ROS provides a framework that varies situational attributes explicitly, in order to yield several recreational opportunities. The recreationists will utilize these opportunities to derive satisfaction. The opportunity factor is defined using several factors including access, non recreational resource uses, onsite management, social interaction, visitor management acceptability and acceptable regimentation level. Types of access include trails, cross-country travel and roads. ROS helps management design and define access systems. Research indicates wide preference in the type of access that cuts across many conditions (Dawson Hendee, 2008). Non recreational resource factor considers the extent of use of non recr eational resources such as grazing and mining. For example, visitors to semi arid primitive locations with roads usually accept logging and grazing, though they may express concerns over large clear cuts. On site management feature includes modifications to the site such as vegetation of exotic species, landscaping, vegetation management and traffic barriers. Evaluating the appropriateness of site management is done by considering four elements; modification extent, modification extent, modification apparentness, and facilities. The fourth factor is social interaction. Recreationists tend to have low interaction levels in primitive settings while the opposite is observable in modern settings. Insufficient interaction levels in certain settings especially modern, is sometimes undesirable, as is excessive interaction levels in primitive settings (Jamal Robinson, 2009). Managers of sites must pay attention to the necessary type of use for every setting. For example, in primitive setti ngs, recreationists may travel by foot while cars and automobiles are most applicable in modern settings. The fifth factor in ROS is visitor impacts accessibility. These impacts may be felt by other people through noises or on resources through pollution and trampling. Any use on sites usually result into some impact, therefore, it is upon the management to decide on the appropriate levels of impacts. Managers must maintain equal opportunities for excellent recreation. They must also maintain and protect the values of other resources. To do this, they must identify the appropriate levels of impact, which is done through environmental analysis. The last factor is acceptable regimentation, which describes the extent, nature and control level of opportunities. Modern opportunities tend to be more organized and regulate, compared to primitive ones. To achieve efficiency, managers combine these factors in order to cove a comprehensive spectrum of recreational opportunities. This combinat ion determines the allowable range for recreational activities. The ROS offers a thinking strategy for managers, which helps them determine recreation opportunities appropriate for specific areas. However, ROS also has application in planning and allocating recreational resources, matching the recreationist experiences with their desired opportunities, and estimating the impacts of decisions made by management over recreational opportunities. Buy custom The Limits of Acceptable Change essay