Pro Gun Control

The topic of gun control has always been a volatile topic often discussed in politics. Gun control may be defined as any law, practice or policy proposed to restrict or limit the possession, use or production of guns by citizens of our country. The topic of gun control increased in popularity in the 1960’s when national crime rates dramatically increased. â€Å"With more than 20,000 laws on the books at the local, state and federal levels, firearms are in fact one of the most regulated products in America,† says the National Riffle Association. Can Gun Control Work? pg. 19) The argument for gun control is that it will lower the crime rates nationally, increase prevention of suicides as well as avoid illegal obtaining of guns. â€Å"A policy that reduces the availability of handguns will reduce the amount of firearms violence. † (How Can Gun Violence Be Reduced; pg. 11) However I do not agree with this argument. â€Å"Gun confiscation leads to a loss of freedom, increased crime, and the government moving to the left. (How Can Gun Violence Be Reduced; pg. 18) My position on the topic of gun control is that an increase in gun control will not only infringe on our rights as a citizen (i. e. the second Amendment), it will also increase the crime rates because many people who use guns for violence will turn to other illegal means to obtain their firearm, and the increase use of the black market will impair our economy. Violent crime is what makes guns a big social problem and causes the motivation for gun control. There is a gun crisis in the United States. Between 1933 and 1982, nearly one million Americans were killed by firearms in murders, suicides and accidents. Since 1960 alone, more than half a million have died as a result of gun injuries. In 1992, at least 35,000 died in gunfire. Today, among all consumer products, only cars outpace guns as a cause of fatal injury, and guns will likely pass them by 2002. † (Can Gun Control Work? P g. 3)

Effective Education Web Site Essay

The rapid development of the internet has made it into one of the greatest tools of learning for many individuals in the academic environment. Even students still in primary and secondary education have become highly dependent on the services provided over the World Wide Web. What libraries and tutorial programs used to be for the older generation, the computer and on-line sites have become for the younger generation. The qualities of an effective education web site for primary and secondary schools thus needs to be assessed. Cook & Dupras (2004) state that an educational websites effectiveness lie in its ability to answer specific needs and goals for the student. This means that the website needs not only to be user-friendly and easily navigable but it also needs to be content-oriented. There should be a specific task for the website and all possible media that can fulfill this task should be incorporated in the site’s design. For example, if the site aims to teach the basic principles of arithmetic, different elements can be mixed together to reach this aim – a step-by-step tutorial, examples, sample problems, quizzes, and even games. An effective education website needs to encourage active learning especially if it is for primary and secondary schools. (Cook & Dupras, 2004) This can be done by allowing self-assessment, learner interaction, feedback and even self-directed learning. The website itself should be made accessible, user-friendly, and should have templates that encourage the student to study. Colorful pages, interactive images, and regularly updated content all perform the said task. Educational websites may well be the classrooms of the future. As such, more research need to be conducted in order to better understand the dynamics that would allow optimum learning from the sites. Reference Cook, D. A. , and Dupras, D. M. (2004). A practical guide to developing effective web-based learning. Journal of General Internal Medicine, 19(6), 698-707.

U04d1 Case Study Essay Example | Topics and Well Written Essays - 500 words

U04d1 Case Study - Essay Example This will definitely cause numerous issues and problems, however, knowing the family, I believe that the children will come to an unanimous decision to appoint a full time nurse / medical help and to chip in and pay for the medicals and care. However there will be a complete opposition from Carl, since he loves his wife a lot and is willing to give up his life for her. With age the memory power also reduces. Also age brings about numerous other issues like irritability, and reducing skills sets. In the case of Carl, an appointment will be taken with the doctors to get immediate attention and care for him as well. The main idea of the appointment will be to get a complete body health check for Carl to assess his issues (Perls, Silver & Lauerman, 1999). I realize that the family goes through a lot missing their lost child, and lost sibling. Hence the topic will be brought out to assist them in any possible manner, emotionally. Hence to help them get through this issue, firstly we will talk of the individual concerns and the remembrance of the sibling (Kirkwood, 1999). Also a decision will be made to ensure children come to stay with parents over the

HRD Essay Example | Topics and Well Written Essays - 1500 words - 1

HRD - Essay Example anagement ensures that the organization has an adequate number of employees to meet the demands of the organization based on ten level, skill and goals of the organization. Human resource management also plays a role in job analysis, where it looks at the specifics of the job and describes the nature of the job, as well as the human requirements that one should have in order to participate in the said job. This is important to the organization as it spells out what any given employee is expected to do as long as he or she is under the employ of the organization, and they gather information for the organization on the employees. The third role is staffing, where human resource management recruits employees after the job is analyzed and human planning are done, in reverse order. Recruiting draws suitable candidates interested in the job and evaluates them for the purpose of meeting the requirements of the job analysis, as well as human resource planning. In this case, human resource pl anning determines the goals and the people required to fulfill the tasks of the organization. With this in mind, job analysis is used to look into the staffing requirements in order for recruitment to occur successfully. In all the three roles discussed above, a number of roles remain affected by the influence of outsourcing and technology. First off, outsourcing affects the human resources planning role in an organization in that foreign organizations or subcontracted companies usually come in to conduct assessment and plan for the organization based on its needs and goals, as well as its power in terms of output. This is also affected by technology in that technology at times influences planning by eliminating the need for employees to fulfill certain tasks. Instead, technology is factored in to take over the roles that are usually conducted by employees leaving the slots redundant for human employment. Another role is affected by outsourcing and technology is staffing, where an

Business Models On theWeb Essay Example | Topics and Well Written Essays - 1000 words - 1

Business Models On theWeb - Essay Example This is because it avails diverse products and services, which enable customers to make choices that best suit their needs. Additionally, digital marketing reduces the chances of consumer exploitation, since consumers are not restricted with regard to the products or services to use. This video reveals that there are several tools that can be used for digital marketing; therefore, organizations ought to choose a tool depending on the target group, for example social networks and videos among others. Presently in digital marketing, the best tools have proved to be social networks, recorded videos and e-mails. These tools have helped to promote digital marketing because they are widely used by consumers as information tools. According to this video, in the contemporary society, most people spend a lot of time online due to availability of internet services, which favors digital marketing. The number of people communicating with friends has increased due to internet use. This has been possible by the existence of online social sites. Increased internet use has therefore promoted online businesses because companies can now easily have their products and services accessed. At the same time, digital markets have enabled customers to have easy access to information on products and services information, thus they can make informed choices. Digital markets also increase marketing efficiency of firms and companies as people from different geographical locations can be reached at the same time. The need for new business models is rising due to continuous digitization of the business world. A digital business model basically describes how companies digitally interact with customers to generate revenue. Firms should therefore develop effective digital business models with good content and realistic customer experience. The best business model should challenge the current marketing models. This article states that business models on the web are widely

Fairtrade Essay Example | Topics and Well Written Essays - 2500 words

Fairtrade - Essay Example Introduction The tourism industry on the international level is booming. For instance, in the year 2012, total number of tourist figures reached a whooping figure of 1 billion and in the year 2013, the tourism industry anticipates to develop by three percent thereby contributing an aggregate of US$6.8 trillion or nine percent of the global GDP. Further, it is estimated that the tourism industry offers employment for more than 266 million around the world which connote that one in every eleven jobs on the planet is being offered by the tourism industry. While the significance of economic involvement cannot be refuted, many research studies have demonstrated that international tourism industry is not immune from inherent defects and could be the major contributor for the cultural, social and environmental issues. (Fairtrade Centre 2013). This research study will analyse how fair-trade certification helps the tourism industry of the respective nation helps to contribute the economy, soc iety and social welfare in a detailed manner. Fair Trade Tourism – An Analysis As per research study carried over by Tearfund (2002,p.7) , the shoppers are eager to pay more for products that are manufactured or produced in a friendly way , which connotes that they benefit the nation in which they are manufactured or produced. ... Thus, FT main aim is to work with oppressed workers and producers, thus assisting them to recover from a condition of susceptibility to prosperous and economic self-sufficiency. FT‘s aim is to encourage the abolition of poverty and to enhance the dignity of workers and producers. FT offers high-quality product wide range and variety of quality products. FT currently offers a wide range of about 5000 to 7000 quality products all around the globe. Fair-Trade tourism refers to the process of sharing the advantages and disadvantages of tourism in a fairer manner observing ethical, economic and environmental features. (Avara & Matkailu, 2004). The chief aim of FTT (Fair-Trade Tourism) is to capitalize the advantages from tourism for the local beneficiaries mainly through equitable and mutual partnerships between international and national tourism stakeholders. (Tourism Concern, 1999, p.2). According to Pluss (2013), FTT is mainly focussed on the magnitude to which the application of fair trade as regards to consumer awareness , trading partnerships and certification which can elucidate tourism development in overseas and at tourism destination. FTT concept has materialised as a mean to readdress the inequality and sustainability issues that linger in the tourism industry. (Boluk, 2011, p.29). FTT attempts to establish cultural, social and economic advantages for local citizen at the respective tourist destination. FTT is to stick to local laws, create vibrant consultation structures, should be translucent, should include social accounting, sustainability and ecological safeguards and should revere human rights. The other key elements of FTT are

British Cultural Changes in the 1960s Essay Example | Topics and Well Written Essays - 1750 words

British Cultural Changes in the 1960s - Essay Example It is very certain that the experience of the World War II had a very severe impact and was the main reason that led to these changes. It is because of the Second World War that people wanted more. The British people demanded a higher level of equality and fairness (Gilbert, 1992, p. 67). It was after the World War 2 that the Britons realized that everyone had a part to play in social responsibility, and education was entitled to everyone. It was also a common belief in Britain that the British government could control the economy and ensure that their dreams were fulfilled. The British people went to great lengths to ensure that their dreams were fulfilled but still, they did not attain what they wanted. It is during the periods of the 1960s that attention was brought on the weakness of what the people wanted and strived to obtain. Many in Britain’s history consider the period of the 1960s as a watershed socially. It is also during this time that the idea of youth culture was fully developed and in action. The youth culture led to the greater rejection of the British culture together with other traditions. It is also during this period that individualism became more common and rampant (Harris, p. 228). Ideally, the British youth expressed greater dissatisfaction with the British political system, and they expressed it far more willingly (Tames, 1983, p. 231). The result for this is a greater individuality and withdrawal from the British culture. The changes of the 1960s set the pace for the following decades, and it can be agreed that Britain is still dealing with the fallout of the 1960s. So that one can understand the changes that took place in the 1960s, it will be valuable to know what took place in Britain during the world war and immediately after the world war.

The case of Chanel and WestWood Essay Example | Topics and Well Written Essays - 2000 words

The case of Chanel and WestWood - Essay Example The essay "The case of Chanel and WestWood" concerns the Chanel's and WestWood's case. Exclusivity and fashionability are the two concepts which may be directly related in the context of fashion designing. The exclusivity strategy is directly aimed at creating branding opportunities for the business. Branding concept is often reliant on the competitive advantages that a company or a business holds. These branding traits are created rather than adopted from a particular industry. The brand distinction is developed using the strategies which give a unique, new or fashionable product to the consumers in the fashion designing industry. People are often attracted towards the clothing and other accessories which are produced for a limited number of people with a unique idea and suitability with the current trends. These unique products are identified normally with the fashion designers’ name. Their marketing is placed in a way that gives an impression of uniqueness and exceptionalit y of the product design and quality. Hence, exceptionality of a product design should also be accompanied by fashionability of the product in order to attract consumers. An exceptionally expensive item with good quality does not attract customers until it is according to the current fashion and trends in the society. Some distinct businesses which are recognized by their names in attaining the exclusivity in their relative industry include Harvery Nichols in the retail industry, Ferrarri in the automobile industry., Rolex in the watch making industry and so on. Coco Chanel and Vivien Westwood are the two leading names in the fashion designing industry which make use of the exclusivity concept keeping fashionability as their core value and meeting consumer expectations as their aim. The goodwill and trademarks of fashion designers play a vital role in the success of their products. They launch new variety and people go for it as their distinct position in the market assures reliabili ty of their materials and designs. Fashion designing industry is highly demanding and requires continuous changes in designs. Creativity is the main factor in the success of fashion designing career. The well known fashion designers use a number of marketing strategies to increase their sales as well as to maintain their goodwill. Their reputation is a factor which assures their success. Their unique ideas accompanied by creativity of using them in their products make the products distinct from others (Dickerson 2004, p. 296). Their marketing techniques involve ideas which promote individuality of their designs and uniqueness of their products. The use of Chanel’s logo in the products it offers motivate the consumers to buy it. Consumers of fashion designing industry are highly status and brand conscious. Their trademarks

University of Phoenix Scavenger Hunt Essay Example for Free

University of Phoenix Scavenger Hunt Essay Which three reviewing services are available to students through the Center for Writing Excellence? For a quick check, you can use WritePoint, which will do a more thorough Word-style grammar and spelling check. For more specific questions and comments, you can use the Tutor review which gives more detailed explanations and a much more thorough check. Also, the Plagiarism checker is nice for making sure you are following correct citation rules and not pulling too much information from one source. Which resource in the Tutorials Guides section of the Center for Writing Excellence offers tips about how to format a paper? * APA format and Style checker What are the University of Phoenix’s suggested resources for academic writing formatting and grammar guides? (Hint: This information is located in the Center for Writing Excellence) * Publication Manual of the American Psychological Association * University Library 1. What are the three major article databases found in the University Library? * EBSCOhost; Thompson Gale PowerSearch and ProQuest. Name three specialized article databases in the University Library. Opposing Viewpoints Resource Center, Psych Articles, Emerald and tons and tons of others. What link would you click to ask a question of the University of Phoenix Librarian? The â€Å"Ask a Librarian† tab in the other resources. * Course Information 1. From your student Web site, how do you access your reading assignments for this course? From the â€Å"Materials† tab at the top of the screen. What chapter from the text Keys to College Studying is part of the reading assignment for Week Four of this course? Chapter 3. Where on your student Web site will you be able to find your schedule and course grades for all courses completed to date? From the â€Å"Grades† tab. Learning Teams 1. What six documents are contained in the â€Å"Toolkit Essentials† section of the Learning Team Toolkit? * Learning Team Handbook, Online Campus Learning Team Handbook, Learning Team Log, Learning Team Evaluation, Learning Team Charter, and Guide to Completing the University of Phoenix Learning Team Charter. * According to the Learning Team Toolkit section, â€Å"Why Learning Teams? † what are the four essential functions filled by Learning Teams that are especially beneficial to working adult learners? * It can make assignments better, it is a place for learning and maintaining new knowledge through other viewpoints, it gives a place to share information and is a community where people can learn how other people are handling school and life. Student Services 1. What is the phone number for University of Phoenix technical support? (Hint: Use the â€Å"Help† button in the top right corner of the page. ) * 1-877-832-4867 Where can you find information about who to contact for questions regarding student disabilities? * On the â€Å"University Diability Services† tab. What three National Testing Programs does the University of Phoenix award credit for? * DANTES, CLEP and Excelsior Name one form of misconduct in the Student Code of Conduct. (Hint: The Student Code of Conduct is located in the Academic Catalog). * Plagarism in any form.

Human Services Essay Example for Free

Human Services Essay The book, â€Å"Men are from Mars, Women are from Venus† by John Gray, generally, explores the claim that men and women are different and it is this difference that makes relationships fail and/or succeed. Using an allegorical backdrop, he presented his hypothesis by narrating how men originally was from Mars, where, they value success, titles and positions and how women originally was from Venus, where they value relationships, communication and empathy. At a particular point, lives on both planets became meaningless until a Martian glimpsed a Venetian and the Venetians felt loved and cherished, thus, they fitted the gap missing in their lives and opted to live on earth. This story was carefully enhanced as each personality is explored, taking into account their background, their reactions, feelings, expectations as well as coping mechanisms. I can see how positive Gray is, in pursuing his claim, presenting the facts, examples as well as possibilities of the situation. I can also say that most of his concepts are true – that women are indeed very â€Å"emotional† and that men are very â€Å"logical†. On the other hand, this will only be applicable for couples who are willing to make a relationship work. I do not think this will work effectively in a relationship where, let’s say, the man does not understand how a woman think or where a man does not know that women are like â€Å"tides†. I think in the end, women are still going to give – that they will still be â€Å"trapped† in such situation where they have no choice but to give and obliged to understand men. In a way, I don’t like the idea that men fill in the void the women feel when they encounter their down moments. I don’t like the idea that a Venetian is in need of a Martian. Perhaps, I’m just in a rebellious state that I feel that way but I never liked the idea that a woman can’t live without a man in her life. I believe that women are able and are very capable to sustain a living. Such that if a woman is being beaten by her husband, or if a woman is being abused, or if a man validates his vices as a coping mechanism when he is in his cave, the woman has every right to fight back or even leave her husband. She shouldn’t disregard her needs as a woman just because she is waiting for her husband to come out of his cave or have his rubber band pulled back. She shouldn’t let anybody step over her boundaries just because she is naturally, understanding. In the field of human services, the information about men and women will greatly help in dealing with people. It’s hard to separately discuss how acting out, catharsis and repression is related to concepts mentioned in the book so I will be citing possible examples instead. In cases of teenage drug abuse, it is important to trace how it started, or particularly, why it did. Getting these people to talk, be it a man or a woman is never easy. For one, their current coping mechanism may be a result of continuous nurturing of repressed emotions. While time is a big element in these types of situation, using Gray’s concepts teach us to allow them space until they are ready to discuss their issues. Force rarely works in these scenarios, nor is immediate rehabilitation. For youngsters, parents’ participation in this process is very crucial as children may have repressed emotions that need attention. Parents should be educated on â€Å"how to listen† while children will have to be â€Å"advised† on how to â€Å"accept† or â€Å"communicate. † For adults, one’s behavior or treatment greatly matters. Gray’s notes on how to motivate a man or a woman, or encourage them to talk will help in these types of scenarios. In child abuse or rape cases, they say it’s far easier to assign a woman to interview the victims. This is true, because women in general, know how to empathize with the victims as well as understand the situation. Men, normally, try to put on their â€Å"Mr. Fix It Personality† to help a victim feel better – which rarely works and usually pushes the victims into their own comfort zones – choosing not to talk, instead. Gray’s notes on how to make people talk starts from the very basic – being silent and being ready at any time to accommodate the victim. In dealing with the elderly or senior citizens, it will be very different. The provider has to understand that not only does gender matter here but also the psychosocial stage a person is in. Dealing with senior citizens do not constitute a relational aspect, some may even feel insulted if you try to look at it in that perspective. Gray’s ideas in considering the person’s culture (or background) and understanding the person’s individuality (gender and personality) will help in making such relationship fruitful and successful. Health services may seem very specific and require lesser attention or relational aspect. This is true. In a manner of speaking, health provided is based on the results of a test or exam conducted/surveyed on a specific community. On the other hand, some people may refuse to accept help or decline it outright; thinking that they don’t need it or their pride has been insulted. Thus, it is important for health providers to be relational, helping people understand the benefits of the help being provided so that it can be accepted more freely. Imagine, how you can convince a tribe or group to accept vaccine if they had been practicing herbal medicine all throughout their lives? Or how you can convince a community to take advantage of vaccines when their families have opted not to take them for the longest period of time? Although, I believe this is very rare, Gray’s concepts will help a person get acquainted with his/her patients by merely taking into account how men and women vary in reacting to various factors. Knowing that Gray focused on how to make relationships work, it becomes easier to apply his concepts to something general, such as human services – where people deal with other people. Gray’s concepts may even be applied or associated to a group, for Martians did belong to one culture and Venetians belong to another, and very likely, together they share or may have built a different culture too. With this in mind, relating to others will become an everyday adventure, rather than a routinary assumption and prediction of behaviors. It will constitute facts and bases on how personalities can be so similar, yet so different.

An Exegetical Essay On John Chapter 1 Religion Essay

An Exegetical Essay On John Chapter 1 Religion Essay INTRODUCTION Unlike the synoptic Gospels, the Gospel of John does not begin with the historical Jesus, instead, the author exalts his eternal existences over his earthly entrance into the world. The eternal existence of Jesus is perceived by the use of Word (logos) in the prologue. Thus, the author begins his gospel with the words, In the beginning was the Wordà ¢Ã¢â€š ¬Ã‚ ¦ Johns Gospel stresses on the deity of Jesus, he strikes the reader straight with the Greek Word (Logos) as a replacement of Jesus until the end of the prologue. One could say that the understanding of this Gospel is centred on the Word (logos) as a key affirmation of the entire Gospel. The prologue affirms that Jesus used the eternal Word which has been translated from the Greek word (logos). In chapter (1:1-5) the author talked about the pre- existence, in (1:6-8) he elaborated on the witness of John the Baptist, in (1:9-13) he highlighted on the light coming to the worlds, in (1:14-18) he accounted on the incarnation of th e Word. This prologue is specially or specifically designed to prepare the way for the evidence of the doings of no ordinary person but Jesus Christ. This paper is an attempt to exegete the passage of (John 1:1-18). The Pre-existence Word (1:1-5) The commencement of this Gospel as stated, in the beginning was the word has something to do with (Genesis 1:1). John was trying to say that Jesus Christ was in the beginning and He was the Word which existed in the beginning before creation or before the world began and was fully God (John 1:1-3). Jesus is indeed the creator, sustainer of all belongings, our source of living and the establishment of eternal life. To understand this concept one must commence with the Father-Son relationship which is the central revelation of Johns Gospel and also the key to understand the sayings and deeds of Christ Jesus (17:5, 24). Extensively, this term (logos) which has a meaning in English as the Word was used in Greek literature or theologians and philosophers; among them were the Stoics who used the term to describe the principle of divine reason which caused the natural creature to grow.  [1]  Philo of Alexander was the mastermind of this idea in his writings and maintained it as an instr ument of the world creation. There are dissimilarities between the usage of the Word by John and Philo. In the mind of Philo, he by no means consider the Word as a person and he did not maintain its pre-existence, he denied the incarnation of the Word which is known as Jesus. But in Johns mind the Word was maintained and became flesh. This points to Jesus Christ who came to save humanity and dwell among them. One could say the fifth verse of this chapter shows the compassion of the author as a beloved disciple and an eyewitness of Jesus who is trying to communicate the good news to the Jews, Greek philosophers and all kinds of people from generation to generation in his writings. Here John declares that Jesus Christ is the true light, who shines in the darkness, but the darkness which can be translated as sinful man has not understood it. The better understandings of this verse rely on (verse10-11).  [2]   Witness of John the Baptist (1:6-8) At this point, the author diverted his thought form eternity towards historical. These verses point to the identity of no other person but John the Baptist who is not the light; however Johns job is to testify that Jesus is the coming light. This testimony of John appears strongly in public in (verse 15-34).  [3]  Johns idea is that, people might believe in Jesus alone and that He is the saviour. Light Coming to the World (1:9-13) In verses 9-13, Johns emphasis has changed from witness to Jesus as the true light that gives light to every man coming into the world. He is the fulfilment of all light foreshadowed and the one who called light into existence (Genesis 1:3).  [4]   Regarding the statement of John concerning the world did not recognise him here it means something further than created world? John is referring to people who opposed or do not believe in God or those who reject Christ as the true light. The Israelites were chosen by God to prepare the rest of the world for Christs coming but they rejected Him despite the prophecies recorded in the Old Testament.  [5]  In verses 12-13, the author elaborates on how some people received the Word. Johns centre of attention is based on the covenant people of God or believers who receive the power to be children of God. This implies to the children who are not born of natural or physical human descent. This is for those who receive Jesus Christ as their personal saviour; they are spiritually born again and have received a completely new life from God through faith. Incarnation of the Word (1:14-18) This last section of the prologue explains how the divine Word points how Jesus came into the world in a human form. Apostle Paul, one of the major characters in the New Testament writings understood this concept (Colossians 2:9). The word became flesh and made his dwelling among us (John1:14). The first century church debated on how the Word who was God could become human but thats not important to John because his main concern is to explain the price that Christ paid. The bible explains how Gods presence was in the midst of the children of Israel in the tabernacle (Exodus 40:34-38), although that was on temporal basis. John also has a similar view in a sense that the Word became flesh or Jesus became like mortal human being and made his dwelling among us likewise Gods presence to the children of Israel in the tabernacle. According to Kruse, the reference to glory is also an allusion to Gods presence in the tabernacle. Moses was instructed by God to build a tabernacle and after fini shing Moses couldnt enter the Tent of meeting because it was covered by the cloud and the glory of the Lord filled the tabernacle (Exodus 40:34-35). And that same way Gods glory is been manifested in the Word made flesh. John was an eye witness to Christs earthly life and ministry and he saw His glory. He firstly saw the glory of the One and Only who came from the Father. Further more, he saw Christ as the one who comes from the Father and the fact that he is the source of grace and truth.  [6]  The evangelists intention is for people to see Christs ministry us a manifestation of Gods grace and an exposure of his truth. Christ makes it possible for people to know God better than before, for the reason that God became visible and tangible in Christ. And he is the perfect manifestation of God in human form. Moses accentuated the law of God and His justice, but Christ emphasized His mercy, forgiveness, faithfulness and love. Moses was known as law giver, however Christ is known as the fulfilment of the law (Matthew 5:17).  [7]   This last verse of the prologue is a reminder of the first verse. There was no other better means for people to know God unless the Word point to Jesus Christ the One and Only Son of the living God. Regarding the statement John made that no one has ever seen God it has something to do with the OT in a sense that Moses did not have the chance to see God face to face, although prophet Isaiah said my eyes have seen the King, the Lord Almighty (Isaiah 6:5), none of the prophets were able to see Gods essential nature. He may be seen in anthropomorphism, but Christ Jesus made it possible to His inner essence or nature. Through Jesus Christ Gods nature and will is been revealed. The more a person gets closer to Christ, the better he or she understands the will of God. In Christ people saw the clear picture of God and even touched Him.  [8]   Conclusion The major concern of John in his prologue is to portray Jesus as an eternal being who has existed from the beginning with God. Furthermore, the prologue describes the incarnation of Christ, by coming in human form so as to identify with humanity and to save them from sin. John shows us the complete deity, the divinity and the fullness of God in Christ Jesus. Christ makes it possible for people to know God better than before, for the reason that God became visible and tangible in Christ. And he is the perfect manifestation of God in human form. Moses accentuated the law of God and His justice, but Christ emphasized His mercy, forgiveness, faithfulness and love. John wrote this gospel so that we might believe that Jesus Christ is the Son of God and by believing we may have eternal life (John 20:31).

Jack The Ripper Essay -- essays research papers

The Whitechapel Murders and those of Jack the Ripper are not generally one and the same. Over a period of three years towards the end of the nineteenth century a number of prostitutes were murdered under different circumstances – the murder of prostitutes was not an especially unique occurrence during those times but several of the murders drew particular attention on account of the savagery with which the victim’s bodies were mutilated. Within the Whitechapel Murders was a cluster of murders that demonstrated sufficient similarities as to suggest that they were committed by the same person. One of the first instances of serial murder was thus identified and sensationalised in the media as the work of ‘Jack the Ripper’, nicknamed on the strength of a letter, probably a hoax, sent to the Central News Agency and claiming responsibility for the killings. Jack the Ripper was a man, and the killer surely was a man, who did not have the intention to merely kill his victims; he needed to mutilate them. Such was the savagery of his attacks and the enthusiasm of the press, that he successfully terrorised the environs of Whitechapel in East London for several years. In spite of an extensive investigation of the killings, Jack the Ripper was never apprehended nor convincingly identified. The Ripper murders were conducted against a backdrop of appalling social deprivation and unimaginable poverty amongst the poor of East London. The advent of industrialisation resulted in widespread un...

Sioux City Crash :: Essays Papers

Sioux City Crash INTRODUCTION Aircraft accidents can be a tragic thing. Some people may argue that all are avoidable. But when considering this statement, one must always remember there is an element that is in all accidents. Humans. Either through design, being flown by, or maintained by, humans are in all aspects of flying. As long as humans are in 100% control of an airplane there will be accidents. However, a good side to an accident is it is thoroughly researched by the NTSB. (National transportation and safety board). From a majority of those accidents, something can benefit aviation in general. Aviation can be benefited through design, training, or in this situation, re-evaluating current limitations to a safer level. The focus of my project is going to be on a particular accident that took place on July 19, 1989 when a McDonnell Douglas DC-10-10 aircraft crashed in Sioux City, Iowa. This particular type of aircraft, at the time of the accident, had been in production for about 18 years. The United Airlines jet was bound for Chicago when the tail-mounted engine broke apart and severed the aircrafts main hydraulic lines. Without hydraulics the aircraft wouldn’t be able to maneuver. It would also have trouble slowing down for landing. This meant trouble for United Airlines flight 232 with 285 passengers and 11 crew- members on board. Statement of the Problem: A potential problem of complete hydraulic failure if the tail-mounted engine breaks apart. Hypothesis Statement: My theory is this all could have been avoided. The actions taken after the accident could have been incorporated in the initial design of the aircraft. RESULTS On July 19,1989 a United Airlines DC-10-10 passenger plane took off Stapleton International in Denver Colorado. The plane was scheduled to make a quick stop in Chicago, Illinois and then continue on to Philadelphia, PA. After an uneventful hour of flight a loud thump was heard, followed by a shaking of the aircraft. The flight crew observed the tail-mounted engine had failed. (SEE FIGURE 3) While performing an engine shutdown procedure, the crew noticed that they didn’t have any hydraulic pressure. They also noticed that the fluid level was at zero. The co-pilot tried to maneuver the airplane with no success.

Technology and Modern World

Technology is currently taking over our modern world. Just a few years ago flying cars was something we only saw in a futuristic universe on a movie screen, but now, technology like this seems to be right around the corner for society. We are constantly advancing our technology to cater to our wants and needs. We are gaining more and more knowledge as we advance and move forward with technology. Even children are becoming smarter from this technology, but would anyone ever guess this could be because of video games? Studies show that video games could improve a person's intelligence and possibly lead to the solving of some of the world's problems. Of course, the world's problems today are extremely drastic and complex in today's society, but what if gaming could change all that? According to Jane McGonigal, a game developer, it is far less improbable than it may seem. She believes that gamers can use their creativity and ideas to change and possibly save the planet. McGonigal's work was deemed as one of the â€Å"Top 20 Breakthrough Ideas† by HBR as well as â€Å"#1 Bright Idea of the Year† by Brandweek. She has worked hard on discovering ways in which to prove this topics importance. At the World Innovation Forum in 2012 she spoke of her innovative idea, she stated that there are one billion people that play games for at least an hour a day and gave valid statistics of the popularity of certain games. This shows the large amount of people with very creative capabilities in the world today, including young children. Gamers are proven to be capable of solving real world problems easier than those who neglect the hobby. Overall, gaming is deemed important and several studies show that gamers could lead to solving the world's problems with their ideas and inventions in the future. The Book â€Å"Can Digital Games Help Seniors Improve their Quality of Life?† by Sauvà © L., Renaud L., Kaufman D. and Duplà  a E. provides information how not only children, but it is proven that already full-grown adults can learn and play digital games that could possibly influence both their health condition and their ability to carry on activities in their environment. The study that was provided with this idea consists of a goal to explore and define the user requirements for developing digital games of learning among older Europeans. This focused mainly on types of learning games, motivational and social aspects, and the preferences and views people may have on game controllers. An experiment was performed in the initial stage which included a qualitive focus group study of people in the countries of Spain, The Netherlands, and Greece. In this group games existing in the market and others that were developed and created as other European Commission projects were also included and presented to them. Both games were presented on video presentations and there was a possibility that some of these games were also provided to be able to be tested out as well. From this experiment, it was found that the causes or main keys to adults desiring to play these digital games was challenge, fun, escape from daily routine, socialization and the providing of learning opportunities. These learning opportunities and attractive qualities to these games could lead to better creative thinking and the more they are played due to their addictive qualities, the better thinkers these gamers become. These game users describe themselves with characteristics such as active and participating in many leisure activities. This level of activity the subjects describe appeared to be related with the contents which are proposed for videogames such as physical activity, culture, arts, history, geography, traveling, human sciences, daily life skills, etc. This knowledge and information gathered and interpreted from focus groups can and will be used as input for the design of a learning game that will be largely compatible with the needs and abilities of a wide range of the older Europeans. The New York Times wrote an article on the statements and questions of experts who have played the videogames that Americans have spent ten thousand hours playing by the age of twenty-one. Edward Castronova, a professor of telecommunications at Indiana University, provides information that, â€Å"Gamers are engaged, focused and happy. How many employers wish they could say that about even a tenth of their work force?† Castronova has also studied and designed games online and goes on to state that there are similarities between the activities in games and the activities done at the work place. He states, â€Å"Many activities in games are not very different from work activities. Look at information on a screen, discern immediate objectives, choose what to click and drag.† A well-known and credited game designer and researcher at the Institute for the Future, Jane McGonigal, sums up this new arisen argument in her book, â€Å"Reality is Broken: Why Games Make Us Better and How They Can Change the World.† Her book basically provides the encouragement as well as the persuasion for designers to aim higher with games that could solve scientific problems and possibly promote happiness in daily life.In the way distant past even, the emperor Charlemagne called a scholar who then gathered puzzles and games to challenge the young minds of the century at the time. Even the British during the less distant past credited their victory over Napoleon to the intelligence games played on the fields of Eton. When the time eventually came to the age in which intellectual games went digital the activity was denounced as â€Å"escapism† and an â€Å"addiction.† This was due to the fact that industry's revenues rivaled Hollywood's at the time. This time was also when children and adults gradually started to become more and more absorbed in these games and soon they even forsook television. This caused for gaming's unhealthy and troublesome reputation that has carried on over through the years, even up to present day. But meanwhile, at this time a group of researchers seemed to be more interested and occupied in understanding why players had become this focused and absorbed into the games they played in the first place. Gamers seemed to be achieving a certain state of â€Å"flow† that psychologists had used to describe championship athletes as well as master musicians. Except with gamers, this flow did not take years of training to accomplish. Nicole Lazzaro, game-design consultant and president of XEODesign, conducted an experiment or study in which she recorded the faces of those who were playing video games to take note of their facial expressions. She also planned to interview the gamer as well as their family and friends to find the important and crucial factors provided within a good game. â€Å"Hard fun† was a factor that was said to be important to be included in an entertaining game. â€Å"Hard fun† is described by Ms. Lazzaro as conquering and surpassing obstacles to reach an end goal. Even games and puzzles of older design had this attractive factor to them that gamers enjoyed. But the difference is that with video games, they now provide instant feedback and continual encouragement from the technology used, as well as fellow gamers. Most games provide video gamers with rewards using a steady and constant system throughout the entirety of the experience. As they progress in gaining more points and reaching higher levels, the challenges faced increase in difficulty as the players experience with the game as well as their skill with it increases. This causes for motivation and determination to defeat and progress the game despite the repetitive failing included in the experience. Dr. McGonigal has worked constantly on using this feeling and vibe from games for good in the real world. She has designed Cruel 2 B Kind. This is a game in which players advance by being nice and showing kindness to strangers located in public places. It has been played in more than 50 cities on four continents and has only had a positive impact overall. There are also other games and websites like Cruel 2 B Kind that improve peoples mood as well as actions and interactions with others. There is a massive number of positives to video gaming as well as this type of interaction that occurs between people. As we improve our technology further we are also improving the quality of video games and their positive influences and impacts on not only children, but adults as well. Hopefully as we continue to progress, the purposes of video games will contain more importance as well as unique and critical lessons and knowledge for all. But for now, video games are positively and greatly affecting our world and will hopefully continue doing so for generations to come.

Personal Philosophy Essay

Educational philosophy is sometimes referred to as the immediate objectives of education. Immediate objectives on the other hand are purposes which a subject at a given time must aim to achieve through the courses of study or the curriculum. Its aims constitute a very important aspect of the total education. They are more specific and they can be accomplished in a shorter period of time, maybe a day or a week. These, too, are considered goals of specialization. This study aims to develop an educational philosophy and relate its important to one’s classroom teaching. Role of the teacher. The life of the teacher everywhere is full of responsibility. The teacher should recognize that the welfare and interest of the child is the principal objective of his profession. The school is for the children and the teacher’s first thought should be for them. At least during the time the pupils are in the school the teacher stands for the parents. The teacher should guard the health, moral, and well-being of the pupils with intelligent care. He should also be alert to discover physical defects of his pupils, and prompt to inform and interest the parents so that relief may be offered. Curriculum. Through the years, schools have taken on many new subjects without dropping old subjects. Schools must relinquish subjects that can be learned readily outside the school system and should be child-friendly and child-centered school. It should provide a variety of programs to meet the special interests and talents of the students. The Child. The child is the center of the matter. The teacher must know the nature of the child to be motivated, directed, guided, and evaluated. To understand the child, the teacher must know him as a biological organism with needs, abilities, and goals. He must know the social and psychological environment of the child and the cultural forces of which the child is a part. The behavior of the child at any given moment is the result of biological environment factors operating simultaneously. The child behaves as he does because he is a human being with needs and motives, and because he is surrounded by environmental and cultural forces which determine his behavior, these needs and motives shall be met. Methods of Education. The literature on the subject of teaching generally makes no distinction between method of teaching and technique of teaching. Writing on educational theory and practice has presented different classroom procedures as methods of teaching/education or techniques of teaching. These two terms have different meanings and values, but both are integrated in any teaching and learning situation. The method of education covers the psychological processes involved in learning, and the technique of teaching covers the use of devices and the application of principles in teaching in order to effect the proper development of the individual student. In addition, method relates to the learning performance rather than to the teaching performances, and method of education involves steps to guide the mental processes (Demiashkevich 43-48). Aims of Education. The philosophical aims of education require all public and private schools in this country to pursue, in the development of every child, regardless of color, creed, or social status. All educational institutions shall aim to inculcate love of country, teach the duties of citizenship, and develop moral character, personal discipline, and scientific, technological, and vocational efficiency. The study of the Constitution shall be part of the curricula in all schools (Peterson, pp. 64-69). The State shall provide citizenship and vocational training to adult citizens and out-of-school youth, and create and maintain scholarship for poor and deserving students. Moreover, philosophy of education is one of the major ground bases of education as field of profession; hence, focused study of such condition is essential. The case study involves the subjects of philosophical perspective of education linked with the condition of determining the future trends of the system. Utilizing five aspects of contributing factors, such as standards of teaching, bilingual education, cultural diversities, special education and the public policies, we shall determine the possible implications of such factors in professional philosophy of education. As a conclusion, as for the philosophy of education, and the continuity of learning and the aspects of continuous teaching without regards to any exceptions as incurred by the society, divine law, and human rights. Every minority with no considerations to race, gender, and possibly realistic health conditions should be deprived with education. The philosophy of education involves the general principle of conducting education as a means of providing universal treatment for the development implicated in a universal perspective. Furthermore, the philosophy of education, on the perspective of professionalism, involves that the educator must also be under the said umbrella of development and continuous learning despite of the governed tasks of teaching. Reference: Demiashkevich, Michael (2003). An Introduction to the Philosophy of Education. Pp. 43- 48American Book. New York. Peterson, Michael L. (2000). Philosophy of Education: Issues and Options. Pp. 64-69, InterVarsity Press. Downers Grove, IL.

Analysis of ‘Ceremony’ By Leslie Marmon Silko Essay

If Native American community adopts the ethics of white traditions that regards them as less than human being, they begin to look down on themselves. In ‘Ceremony’ Leslie Marmon Silko visibly represents this dual bind sociology called internalized domination. ‘Ceremony’ is one of the most reflective and touching works of Native American literature, a story that is itself a ceremony of curative. Tayo, a World War II experienced person of combined lineage, comes back to the Laguna Pueblo stipulation. He is intensely frightened by his experience as a hostage of the Japanese and later offended by the negative response he came across from his community. Only by throwing himself in the Indian past can he can set in motion to get back the harmony that was taken away from him. Masterfully written, full of sober magnificence of Pueblo saga, ‘Ceremony’ is a use of lasting power. ‘Ceremony’ deals with the gender roles of three women are significant to the development of a character named Tayo who is half-white and half-Indian. These three women are Tayo’s birth mother, Auntie, and Old Grandma. His mother left him when he was four years old and that began his sense of emptiness and abandonment. She could not bear to raise a child that brought the reservation shame by her mistake. Auntie raised Tayo and was the mother figure he lacked. She had no problem accepting to take him, but only to conceal the shame of her younger sister. Auntie was always hesitant toward Tayo as he was not her real son and was also a half-breed. For Tayo, this only added to his feeling of displacement and emptiness. She would give her affection and attention to her real son Rocky, but would let Tayo just sit there alone. After the war Auntie nursed him because he was all she had left after Rocky got killed. He would wake up crying after dreaming about how much Josiah had loved him and always hugged him when he was a little child. Now he realized that there was no place left for him and he would never find peace. Auntie may have been a mother figure to him, but to Tayo she was just someone who looked after him. Old Grandma, unlike Auntie, does accept Tayo and wants what is best for him. When Auntie rejected the idea of a medicine doctor because he’s not full blood, Old Grandma got angry and said that he was her grandson and why should she care what they say anyway. She has been around for many years and doesn’t worry about what other people will say about Tayo or about their family. The significance of Montano to the novel, Ceremony is very powerful and vital to the recovery of Tayo. She lives up in the rim rock and is in touch with the earth and her surroundings in every way. Being torn between the white world and the Indian world is what leaves Tayo feeling invisible and hollow inside. Montano helps him to become more in touch with his Indian side and to feel the strength and power from the earth. She teaches him the importance of certain plants, flowers, and ceremonies and how they are significant to Indian culture and survival. Tayo falls in love with her, and through his love, he begins to feel alive again. He realizes that he does have a place and that he is not invisible to everyone and to his surroundings. When he is not with her, instead of the nightmares, she fills his dreams. He woke up one night and thought about the overpowering love he felt for her. He shed tears filled his eyes and the ache in his throat ran deep into his chest. Tayo no longer feels like a walking shadow, but finally a real person with feelings and emotions. It is through Montano that he discovers himself and ultimately is able to deal with being a half-breed in a changing world. When she finally leaves him, he is able to go on living and remembering all that she taught him. Conclusion: I really enjoyed this story. It was a great portrayal of how family might mistreat you just because you are a little different than them. Sometimes people can’t deal with the fact that a family member is only half of the race that they are. I would definitely recommend this book to others, especially to anyone who feels that they are secluded and have no friends just because they are bi-racial.   Ã‚  Ã‚  Ã‚   In ‘Ceremony’, the main character, ‘Tayo’ have to come to terms with himself and his near environment upon his come back from World War II. He is distressed from a sort of post disturbing anxiety disorder which has affected him bodily as well as psychologically due to the fact that he has lived as a prisoner of war in Japan. As a result, he must deal with all of the terrible memories when he comes back to stay with his family on the Laguna Pueblo reservation in New Mexico. To complex his problems, Tayo is half Native American and half Caucasian, so he should also deal with the extra pressures of the double culture. He is torn between the Native American world and the white world, and is unable to feel a secure refuge or belonging. Tayo’s friends and family think that they know the personality of and cure for Tayo’s sickness and depression; though it is only the Native American formal procedures which will really help him. He needs to observe the junction of life and actually realize the cyclical nature of his feelings and measures that he has faced. With the help and good judgment of Old Betonie, Tayo ultimately finds harmony in the Native American ceremonial even surrounded by all of the contradictions currently in America. In Ceremony, Leslie Marmon Silko exposes the many contradictions present in America today. Be it the government’s policies concerning Native Americans, the American model of courage, or the history which the children study in their classrooms, America is full of sarcasm and paradoxes. These inconsistencies do not in any way cut down the magnificence of America as a country, but to a certain extent serve to remind its people that we do not at all times keep in mind those who helped us turn out to be what we are at present. Silko’s novel is a legendary reminder for Americans to recognize our first true nationalized custom and keep in mind that the Native American tradition is still alive and well today. Silko has demonstrated that America has made blunders in the history, but undoubtedly has the power to put right those mistakes today. References Silko M, Leslie â€Å"Ceremony† Publisher: Penguin (Non-Classics); Rep edition (March 4, 1986). ISBN-13: 978-0140086836

Mexico vs. Us vs. Ifrs

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

Is It Too Early To Be Making My College List?

We’re definitely in favor of getting started early on the process of preparing for college application season. Applying to competitive colleges is a time-consuming process that deserves your full attention, so it’s important that you give yourself enough time to do your applications justice. One task that will be part of your college planning process is choosing which colleges belong on your personal college list . As we recently mentioned in our post 10 Considerations For Making Your College List , there are over 7,000 institutions in the United States that offer post-secondary degrees, so you’ll obviously have to narrow it down quite a bit. If you’re still in ninth or tenth grade and in the early stages of preparing for college, you may be wondering when to get started with this process of narrowing down your college choices. The short answer is that you can start working on your college list early in high school, but you need to think of it as an evolving document that’s responsive to changes in your college goals. Read on for more information about why you should start working on your college list early and how to stay flexible when planning where to apply to college. When we talk about your â€Å" college list ,† we generally mean the list of colleges to which you’re interested in applying. Eventually, your college list will become a fixed set of schools — between around six and  a dozen, for most students — to which you’ll actually submit applications during your senior year. Your college list will be divided into three categories — target schools, reach schools, and safety schools — based on your likelihood of admission to each school. It’s important to have an appropriate range of schools on your list. (Take a look at our post The College List, Decoded: Safety, Target, and Reach Schools for more information on these categories.)    Which schools end up on your college list is a function of many different variables, potentially including academic requirements, selectivity, cost, location, size, financial aid availability, the unique opportunities each school offers, and many others. Colleges might land on your list for practical reasons, or due to less tangible features like the school’s campus atmosphere. Overall, though, all the colleges on your list should be schools that genuinely interest you, that you feel positively about, and that are good matches to your applicant profile and college needs. Each of the schools on your list should be somewhere that you can actually see yourself attending.    By the time you submit your applications, you’ll need to have a finalized and concrete college list. However, when you’re starting out, your list definitely doesn’t have to be so rigid. Early on, it can also function as a way to keep track of which colleges interest you, what factors are important to you in choosing a college, and what your application process might eventually look like. It’s a great idea to get started planning for college and the demands of the college application process well before your application deadlines. As we’ve talked about previously in our post Is Freshman Year Too Early to Start College Planning? , there are significant benefits that come with starting your college research and preparation early on.   There are limits on what you can do when you’re planning for college early in high school. For instance, you can’t actually start filling out your college application forms until the fall of your senior year of high school. Also, it’s usually not a good idea to take your standardized tests before your junior year — if you wait until later in high school, your scores will likely be higher.    However, there’s a lot of work that can be done early on. Below, we’ll go over a few ways that you can work on your college list in your first two years of high school.   You can research the requirements of college applications, get an idea of what your favorite colleges will ask of you, and make sure that you’re on track to fulfill their requirements. Knowing as much as possible about the colleges in which you’re interested will help you to make informed decisions later on. Having particular schools in mind when you’re preparing for college applications can also be a significant motivator for you. If you know that your dream schools have high expectations for their applicants, this can inspire you to work hard and challenge yourself in high school in order to make yourself a better applicant for those schools. Setting goals early in high school gives you something specific for which to aim. No matter which colleges you eventually apply to, it’s still beneficial for you to set these high goals — your accomplishments will be an asset to you in applying to any college. Starting early on making your college list gives you plenty of time to collect information, make thoughtful decisions, and, if necessary, change your mind. If the information you gather leads to a change of heart about a college you initially thought was a good match for you, it’s best to learn this well before you invest your time and effort in that school’s application. Starting early gives you time to make new plans without having to scramble at the last minute, both in terms of ruling out certain colleges and in terms of finding previously unknown-to-you colleges that appeal to you. Putting together a competitive college application takes time, so adding a college to your list at the eleventh hour won’t give you a good opportunity to make that application the best it can be. Our Early Advising Program helps students in 9th and 10th grade discover their passions and build strong academic and extracurricular profiles to succeed in high school. As you can see, there’s nothing wrong with starting to formulate your college list early on; in fact, doing so is a good idea. However, in order for this plan to be effective in helping you to manage your college applications, it’s essential that you be open to making changes to your college list in its earliest incarnations. Overall, flexibility is an important quality to have during the college admissions process. You may not be accepted to the colleges at the top of your list, so adjusting your plans is something you need to be able to do in order to meet the challenges with which you’ll be faced. Your teenage years are a time for growing and learning, and many people find that their plans and goals change over the course of high school, sometimes dramatically. As you discover new academic and career options, gain life experience, and get to know yourself better, your college plans will evolve as well. Your unfolding high school career will also determine which colleges belong on your list, and in which categories. For instance, your cumulative GPA and the details of your academic performance will help to decide which colleges are appropriate target schools for you. As we’ve discussed, a major benefit of starting early is that it gives you time to change your mind, and this is an opportunity that you should embrace. You need to make sure that you don’t lock yourself into one particular plan too soon; even if you feel pretty sure about your college and career ambitions, you still have a great deal to learn and experience, and you might find a different field or plan that you end up liking even more. When you’re in ninth or tenth grade, you shouldn’t try to make any concrete determinations about where you’re going to apply to college. It’s simply too early for you to make a fully informed decision about what you intend to do with your next few years, much less the rest of your life. What you need to do is keep a running college list and adapt that list as your situation changes. Use it as a way to keep track of colleges that interest you, compare different colleges, and consider what characteristics are important to you when choosing a college. Having this information available to you in an organized and accessible format can only help you as you endeavor to set appropriate goals for the rest of your high school experience and beyond. It’s not too early to start making your college list, as long as you keep in mind that the key word is start, and that it’s not yet time to make any definite decisions . A flexible college list with room for changes makes the best guide for college planning early in high school. At , we’re committed to providing information and assistance not only for students who are actively involved in the college application process, but also for motivated students who want to start their college planning process well in advance.

Investment and Financial Planning Essay Example | Topics and Well Written Essays - 1000 words

Investment and Financial Planning - Essay Example Probably the most important data to a growth investor is the company's earnings per share. Earnings are bottom-line profits the company earns, after all expenses and taxes. When earnings are divided by the number of shares, you get earnings per share. Microsoft stocks was first sold to the public in 1985, and in that year it had just a penny of earnings per share. But by 1989, earnings had increased four times, to four cents a share. From then on, Microsoft earnings went on a steady climb, reaching $1.71 per share in 2000. What happened then A recession combined with a technology sector collapse caused the era of straight-up growth to end. Is Microsoft still considered a growth stock Yes, by most it is. The stock market still values Microsoft based on an expectation that growth will resume, although not at the pace of the company's early years. Most growth companies pay little or no dividends. Until recently, Microsoft paid none. So, earnings measure the money the company can reinvest back into its own growth. Earnings per share are reported quarterly, and they are the best measure of success for growth investors. A steady pattern of quarter-to-quarter earnings growth should create strong upward movement in share prices over time. But the opposite is also true. When a growth company slows its earnings growth rate, the share price can take a big tumble because investors lose faith in future growth. Growth stocks tend to be more volatile than the market as a whole, because they are in high demand when earnings keep growing and can fall out of favor when earnings falter. The sectors that are most widely followed by growth investors include technology, pharmaceutical and retailing. Value Investing Value investing is the other side of the stock market coin. Value investors believe almost the opposite of growth investors. Instead of looking for growing companies that are the stock market's darlings, they look for out-of-favor companies selling at attractive values. These values are most often defined by below average price/earnings ratio and below average price/book ratio. The slide shows both types of data for Eastman Kodak, a company that is widely known and followed. But for various reasons, Eastman Kodak has fallen out of favor with investors. Why do you think that might be so (VOLUNTEERS) Price/earnings ratio is calculated by dividing the current

Properties of Life Essay Example | Topics and Well Written Essays - 1000 words

Properties of Life - Essay Example All organisms and plants are made up of millions of cells. The basic structure of a cell is the same in all organisms. It is the smallest unit of life. It comprises of a nucleus and a membrane surrounding the nucleus. Homeostasis is a mechanism that is present in living organisms. It is the course by which plants and animals maintain their internal environment as the external environment changes. In humans, the production of Insulin and Glucagon hormones is a mechanism that looks to ensure that the sugar levels in the organism are under control. Metabolism refers to the chemical reaction within the body that handles the maintenance of energy. Different animal’s burn, fats and carbohydrates to produce energy for their activities. The metabolic rate of an organism is dependent on the activities that the animal performs. Responsiveness refers to the ability of organisms to react to the external changes. For example, during the cold, birds fluff their feathers. The feathers trap a ir in between them and the layer of air acts as an insulator from the cold. Different animals and plants have means by which they respond to the external environment. By doing this, the plants and animals can protect themselves from harsh conditions. Reproduction is the epitome of life. For this reason, once, mature, animals reproduce and give birth to offsprings that continue their line. Reproduction is one of the most important qualities as no animals can sustain their life forever. When living things, die, they do not fade away into oblivion.

Dadaism and Surrealism Essay Example | Topics and Well Written Essays - 750 words

Dadaism and Surrealism - Essay Example The essay "Dadaism and Surrealism" discovers the important art movements, dadaism, and surrealism. Dada that is a means of expression praises nonsense and irrationality and shuts down logic and typical subjects. Ideally, Dada was anti-rational, anti-aesthetic, and anti-idealistic in all its activities. Despite the irrationality, Dada was significant in expressing the horror that spread amongst people during world war I. Dada the result of suppression was also the doorway to one of the greatest movements known as surrealism. A very important factor of surrealism is the essence of juxtapositions. I personally identify juxtaposition as the peak of in-originality, the moment when the perception of art as still framings of landscapes and portraits evolved into a greater means of expression in dada and surrealism. Dada initiated as an international anti-art movement that opposed the way the civilized world appreciated works of art. On the other hand, Surrealism catapulted the anti-art atta cks on rational and 'civilized' standards fostered by Dada. Both Surrealism and Dada work with the concept of chance. Dada’s use of the concept of chance in their art was extensive where he completely surrendered to the concept of chance; it is almost as if they trusted that concept with their precious art. Whether it be assembling certain words and reapplying them as poetry, or by conjoining random pieces of material together to later create a collage by â€Å"chance†, Dada Artists were all for giving up the factor of thought process. for ‘process’ itself. It is almost as though they completely let go after a period of constraint where they applied that action of letting go into their art by leaving it to chance. In fact, the word 'Dada' that ambiguously means 'hobby horse' and 'father' came up by chance and acquired international appreciation due to its nonsensical and childish cycle. The Dadaism artists included Man Ray, Francis Picabia, and Jean Arp. O n the other hand, Max Ernst represented the Surrealist painters. The first step towards Dada was to implement absurd gestures. These gestures would attack the idea of past icons and their masterpieces’ like Marcel Duchamp on Leonardo da Vinci's production, the Mona Lisa. The gesture was simple yet dense with energy that represented irrationality, a simple mustache, and beard drawn on a reproduction of the Mona Lisa. Nevertheless, one aspect of Dada that fascinates me is how the Dadaist dealt with politics. The movement revolted against political powers in favor of society liberties. Moreover, just like Dadaism, Surrealist is equally associated with political statements. Actually, the artists responded to the world they lived in and expressed their discomfort and worry to the current social and political status. More so, majority of the Dadaists and their supporters were involved with and had knowledge of anarchism to some degree. Most significantly, Dada could not have leader s but the movement on the contrary had representatives and spokespersons instead of an actual leader that took upon that role. This was against the concept of Dadaism. Activities relating to Dadaism meant to assure a vehement distraction to art history by scandalizing the works of art (Carlin and Evans 1). The Dadaism movement centers on creating a public unrest. In fact, Dadaist movements emanated from political unrest, unequal resource allocation, class struggle, and confused social roles (Hofmann 1). Hence, a political and social movement aimed at revealing the evils and anarchy in the society. The Dadaism political movement began at the end of World War I in Zurich and New York cities. The movement and its