The Issue of Mass Illegal Immigration to the United States

Introduction America is deemed the land of the free and the home of the brave. The very fabric of this great nation was built upon immigrants from the Pilgrims landing on Plymouth Rock to the millions of immigrants landing at Ellis Island. America is known as a melting pot of many different cultures and ethnic groups with roughly 11.7 million illegal immigrants living here. There has been a long standing love/hate relationship with the issue of immigration. It has long been debated as to whether or not we should continue to allow immigrant into our country so freely. Since the 1700’s the U.S. has been working on and has implemented policies try to restrict and govern the immigrants entering this country. Many immigrants come to America looking for a better way of life than what was destined for them in their native lands. Prior to the events of 9/11, for nearly two decades, America welcomed immigrations to our country with open arms. After 9/11, America’s ideals begi n to shift pertaining to immigrants, our nation’s safety, and border patrol. America was left with great fear, post 9/11, and began to implement many changes in our border patrol and immigration laws. â€Å"In response to record numbers of illegal border crossings and the security fears triggered by the 9/11 attacks, over the past two decades the United States has steadily increased its efforts to secure its borders against illegal immigration. The number of U.S. Border Patrol agents has risen from fewer thanShow MoreRelatedMass Legalization For Unauthorized Immigrants1619 Words   |  7 Pagesprovide amnesty for millions of illegal immigrants in today’s society has become a very contentious issue for Americans. While most United States citizens agree that illegal immigrants violate the basic core of fundamental immigration laws, there remains an unprecedented controversy regarding the possibility of granting amnesty to this growing sector of the population. While s ome citizens may argue that a mass legalization of immigrants could spark growth in the United States, others speculate that amnestyRead MoreMedia Reaction to Immigration1471 Words   |  6 PagesMedia Reaction to Immigration Name Course Date Submitted Media Reaction to Immigration: The issue of illegal immigration is one of the hotly debated topics in almost every facet of society, especially among political leaders. This topic has also received huge media attention and reaction in the recent past including an article written by William Finnegan and published by The New Yorker. The article focuses on addressing the issue of borderlines and is based on the move by 17 Congress membersRead MoreImmigration And The United States Essay1368 Words   |  6 Pagescentury, immigration is one of the most controversial and hotly debated topics. Thus, we have an extremely complex immigration process accompanied with extremely complex immigration laws. Consequently, reform to the United States immigration policy is absolutely necessary to continue to help build America into the most diverse nation on the planet. To reform immigration, three topics must be addressed: what to do with illegal immigrants already in the United States, how to stop future illegal immigrationRead MoreEssay about Illegal Immigrants: Amnesty1007 Words   |  5 PagesThe United States is known to have one of the most accepting immigration in the world. It has contributed to the countrys population growth as well as social change. However, the policy remains to be a controversy because of the topic that is illegal immigration. According to the Department of Homeland security in 2010, there are 10.8 million illegal immigrants residing among the 300+ million Americans. Since then, the number has grown to 11+ million people. The U.S. Congress has always sought toRead MoreAnnotated Bibliography on Deportations1389 Words   |  6 PagesDeportations: An Annotated Bibliography Fitz, Marshall. â€Å"The Cost of Mass Deportation.† Center for American Progress. N.p., 19 Mar. 2010. Web. 24 Feb. 2014. In the article The Cost of Mass Deportation, the author talks about the negative impact that deportation can cause this country. The issue of illegal immigration has been an active debate in congress for the last few years. During the presidency of George W. Bush and Barack Obama, the enforcement of deportation has increased. The authorRead MoreEssay about The Issue of Illegal Immigrants from Mexico853 Words   |  4 PagesThe Issue of Illegal Immigrants from Mexico One of the most controversial political issues of today is that of illegal immigrants from Mexico. Illegal immigration into the United States is a problem that should be stopped, as it is unfair to both Americans and to the people of the country from which they illegal immigrated. It is that the majority of illegal aliens residing in the United States are Mexicans. Roy Beck clarifies the situation by stating, The national consensus is that theRead MoreThe United States : The Dream Act Was Introduced By Senators Dick Durbin And Orrin Hatch900 Words   |  4 PagesImmigration has been a part of the United States history since its birth. America is a country that was found and built by immigrants. In the beginning everybody was an immigrant. There were people from all over the globe coming to America with the hope for a better life—which still holds true today. There are countless reasons that people are wanting to come to America today. Some immigrants are fleeing rad ical governments, while others are escaping countries that are torn with civil war. Read MoreIllegal Immigration And The United States1126 Words   |  5 PagesIllegal Immigration Illegal immigration, according to an online dictionary is, â€Å"an alien (non-citizen) who has entered the United States without government permission or stayed beyond the termination date of a visa† (thefreedictionary.com). This issue has been a controversial and divisive topic throughout the world. Illegal immigration is a serious threat to national security. Lack of proper immigration can cause harmful consequences, and while there is much debate over what to do with the manyRead MoreIllegal Immigration and the Destruction of America1329 Words   |  6 PagesAmerica. On the other hand, illegal immigrants tear down a country economically. Illegal immigration to the United States creates a variety of problems that will only grow worse if not addressed by the federal government. Immigration has been the major source for America’s growth.The United States has the most immigrants in the world (Nation of Immigrants). Russia has the second most with only one fourth the number in America (Nation of Immigrants). The United States currently has over 40 millionRead MoreEffects Of Illegal Immigration1658 Words   |  7 PagesIllegal immigration and the effect on the United States of America Illegal immigration In the United States no one wants to spend more than they have to, especially when it does not benefit them directly. So why are we? In 2011 the Federation for American Immigration Reform released a document explaining the fiscal burden of taon the taxpayers â€Å"The annual costs of illegal immigration at the federal, state, and local level is $113 billion; $29 billion at the federal level and $84 billion at the

Should Illegal Immigrants Have Access to Health Care

Each year millions of illegal and undocumented immigrants enter the United States, most from Latin American countries, such as Mexico. Mexico is the largest single source of undocumented aliens in the U.S. and it is estimated that Mexican nationals may amount to 50% of the United States total. Immigrants flee their countries for a variety of reasons, such as, political repression, economic hardship, war, and poverty. Since there has been a spike in immigration, there have been policies implemented in an effort to keep the â€Å"other† out of the U.S. and from receiving public services, with an emphasis on â€Å"dark-skinned† and ethnic minorities. One such policy called the Personal Responsibility Act of 1996 and its amendments restricted federal†¦show more content†¦Opponents of illegal immigrants receiving healthcare services do not believe that illegal immigrants should have access to healthcare when so many Americans are uninsured. Illegal and undocumented immigrants, according to opponents, do not have a right to healthcare because it is a benefit that they do not deserve and that taxpayers cannot afford. Furthermore, illegal immigrants, who seek publicly funded healthcare services in the United States, cause a financial drain not only on the healthcare system but also the national economy. For example, FAIR (Federation for American Immigration) estimates that the cost of reimbursed medical care in California in 2004 was about $1.4 billion and $.85 billion in Texas, with one of the frequent costs to U.S. taxpayers being the delivery of babies to illegal alien mothers. Opponents furthermore have argued that Americans have greater obligations to their fellow citizens than to foreigners. If there is a reasonable possibility that immigration may hurt some U.S. citizens, Americans, are therefore, justified in restricting entry, even though restrictions may violate the human rights of foreigners. It is also a belief that healthcare and other public services are not accessible to many Americans because of the large amounts of illegal immigrants. Swain contends that in many areas of the country, the sheer volume of new immigrants has created enormous drains on educational institutions, hospitals and clinics, jails and prisons,Show MoreRelatedIllegal Immigrants Should Receive Health Care Essay1313 Words   |  6 Pages  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  America needs comprehensive health care reform, and immigrants should be a part of the movement.  Ã‚  But many American citizens might ask that pertinent question: why should they cover the expense for illegal immigrants to access health care?  Ã‚  The answer is plain and simple: until congress passes immigration laws that work, people are going to migrant here illegally.  Ã‚  And to deny migrants access to affordable health care, Americans are not only denying them their human right, they areRead MoreEssay on Healthcare: for all or citizens only?1465 Words   |  6 Pagesto the prices of health care treatment they need. But what if this patient happens to be an illegal immigrant? Should doctors deny him/her because they lack citizenship? Or should illegal immigrants be treated just like any other patients by having a right to health care? Throughout the past decade restrictions on eligibility for taxpayer-subsidized medical care has risen at both the state and national level. Some of these restrictions are based on laws and reform acts that have been produced byRead MoreEssay on Healthcare for Illegal Aliens1680 Words   |  7 Pagesthe prices of health care treatment they need. But what if this patient happens to be an illegal alien? What if the patient has a foreign illness that needs to be cured so it does not spread? Is it morally correct to deny this person treatment because he or she lacks citizenship or a valid visa? Or should illegal aliens be treated just like any other patients by having a right to health care? Throughout the past decade restrictions on eligibility for taxpayer-subsidized medical care has risen atRead MoreIllegal Immigrants, Health Care, And Social Responsibility1430 Words   |  6 Pages209 Illegal Immigrants, Health Care, and Social Responsibility Immigration has been and is one big problem that is widespread these days. Immigration means to move from one country to another for the purpose of one better life, better job, better health etc. The other problem that comes with immigration is the illegal immigration that in these days is growing up so fast. Illegal immigration is a problem that affects all the developed countries like America. An illegal immigrant is definedRead MoreThe Concepts Of Public Health Nursing Essay1745 Words   |  7 Pagespublished by the United States Census Bureau, there are 1.4 million legal and illegal immigrant population residing in the country. The illegal immigrants who come from diverse ethnic groups and are of various age group. One of the problem that the America is facing right now is the problem with children who have crossed illegally into this country. In this paper, the author will define the issue based on the concepts of public health nursing, identify the ethical principle that is re lated to it, describeRead MoreThe Social Issues That Affect All Citizens Of The United1479 Words   |  6 Pageswill impact social issues that affect citizens of the United States of America. For example, the two most important social issues that will impact citizens of the United States of America in 2017 include immigration and health care. Another aspect that affects immigration and health care in the United States of America is the role federal and state government will play. President Trump in his first few months has already created executive orders impacting immigration. â€Å"Executive Order 13769 suspendedRead MoreThe Issue Of Illegal Immigration1519 Words   |  7 PagesNo issue in any immigration policy kindles more dispute than the issue of illegal immigration. Unfortunately, some people confuse legal and illegal immigration. Legal immigrants are here legally. They have the proper, legal documents that allow them to live and work in the U.S. without complications. Ill egal immigrants are defined as anyone who was born in a country other than the U.S. to parents who are not official U.S. citizens; they enter the U.S. without legal documents to prove their legalRead MoreWhat Are The Best Policies The United States Should Implement956 Words   |  4 Pagesbest policies the United States should implement to solve the illegal immigration problem? Immigration is an important implication throughout the United States as a whole. This topic drafts many opinions, both positive and negative. The media uses propaganda to put blame on the immigrants for taking American jobs, or not being allowed to live in our country legally. Others give a more welcoming view to them, that they’re welcome to come to our country and they have a chance to restart their life.Read MoreThe Health Care Act Of Lakeland Regional Health1575 Words   |  7 PagesLakeland Regional Health was number one in America for the most Emergency Room visits March 2015-2016, even so the y re-direct on average 260 uninsured and Medicaid patients a month to their Family Health Clinic for non-emergent care. The Affordable Care Act, though providing insurance benefits to many who could not afford insurance in the past, has not changed the quantity of patients utilizing the emergency room for primary care mostly due to the overwhelming need for more clinics that accept MedicaidRead MoreTaking a Look at Gun Control1226 Words   |  5 Pagesincreasing to our military and keeping us safe, because if we do not insure our safety and security than our efforts to rebuild our economy would have been for nothing. Increasing our education and knowledge will be the first step to saving the economy. We need to prepare our children for success early. So, insuring that the next generations to follow have a working education system, that satisfies everyone person. The system would need to work for the teachers, the parents, and especially the students

Justin Tresize Essay Example For Students

Justin Tresize Essay 111298Per. 3#13AluminumProperties-Aluminum is the 13 element on the periodic table. It has high malleability and ductility, high electrical conductivity, high thermal conductivity, and high resistance to corrosion. Some useful alloys that are useful are aluminum bronze, alnico, and aluminum alloy, ect. Aluminum is strongly electropositive and extremely reactive. In contact with air, aluminum instantly becomes covered with a rough transparent layer of aluminum oxide. History-A Danish chemist, known as Hans Cristian Oersted, first isolated aluminum in 1825, using a chemical process involving potassium amalgam. Between 1827 and 1845, Friedrich Wohler, a German chemist, improved the process by using metallic potassium. He was the first to measure the specific gravity of aluminum and show itd lightness. In 1854, Henri Sainte-Claire Deville obtained the metal by reducing aluminum chloride, with sodium. Deville displayed pure aluminum at the Paris exposition of 1855. Aluminum the most abundant metallic constituent in the crust of the Earth. It is never found as a non-metal. It occurs most commonly as aluminum silicate or as a silicate of aluminum mixed with other metals such as sodium, potassium, iron, calcium, and magnesium. Charles M. Hall and Paul L. T. Heroult, independently and almost simultaneously found out that alumna, or aluminum oxide, would dissolve in fused cryolite (Na3AlF6) and then could be decomposed electronically into a crude molten m etal. Uses-The given volume of aluminum weighs less than one-third than steel. Its high strength to weight ratio makes it very useful. We use it from foils to cans, to space shuttles. This element is very, very useful and is recyclable. We use aluminum for conductors as well.We use it to weld hardware together because of their great conductability. Since the early 1800s we have seen aluminum as a great metal with countless uses. But we cant make all the aluminum we need, although there is a lot on Earth, we have a certain amount that we can run out of if we dont re-use and recycle.

Code Of Ethics For Professional Accountants â€Myassignmenthelp.Com

Question: Discuss About The Code Of Ethics For Professional Accountants? Answer: Introducation In slater and Gordon, the capital marketing expectation was met by using a different revenue recognition strategy that they had developed overtime. The use of work in progress will influence revenue recognition principles of the company. (Easton et al., n.d.) The financial situation of the companies, at least that of a good part of those that are registered in the Stock Exchange of Australia , continues being positive and contrasts, in the majority of the cases, with the behavior that they are registering their actions in the last year. The explanation for this dilemma, agreed analysts agree, is that the market has overreacted to the current external and internal situation, and that although aspects such as devaluation of the dollar, falling service prices, weak economic growth and reform tributary are passing bill on several companies of the country, the figures of their balance sheets are still in positive territory(Gibson, 2013). Slater and Gordon share price fell so badly by 50% in late 2015 There is real stability in that market If this is the case, the exchange rate swings will continue, also helped by international uncertainty: weakness of the economy, normalization of monetary policy in the Country States, lower flows of foreign capital and outflow of resources from the country. The main indicator of the Stock Exchange (ASX) and which reflects the behavior of the 20 services with the largest market capitalization shows a drop of 19.77 percent in these nine months of 2015(Robinson et al., n.d.). Undoubtedly, not all companies devaluation, the fall in the price of a company and the slowdown of the economy hits them equally. As the analysts themselves say, there are actions and sectors more defensive and resilient than others, which allows them to be in the middle of the 'downpour' without 'getting wet' so much. Phenomena such as devaluation, which already marks 28 percent so far in 2015, impact companies via costs (debts and imports), but favor others because a large p art of their income comes from abroad (sales and profit from subsidiaries). How revenue is recognized under IAS 18, revenue and the new accounting standards There is no deadline. The issuance of Financial Reporting Standard (NIF) D-1, Income from contracts with customers, by the Australian Council of Financial Information Standards foreseen in October 2015 its adoption as of January 1, 2018 and now not only are missing a few months, but its implementation requires very important changes that must be implemented since 2017 and in some cases undoubtedly underestimated (Savage et al., 2013) The NIF D-1 represents a very relevant change in Australian accounting standards, which lacked a proper guide to revenue recognition. In the absence of the specific standard, International Accounting Standard (IAS) 18 was applied, which was somewhat vague in nature and allowed a wide variety of accounting practices, often inconsistent among entities within the same industry. Along with this diversity, factors such as improved comparability and transparency led to the replacement of IAS 18 itself and the other international income recognition standards un der IFRS 15, Revenue from ordinary activities from contracts with customers, issued in 2014 and also effective from 2018(Bhimani, 2006). The basic principle that MFRS D-1 proposes is to recognize the revenue from services and services transferred to customers in exchange for the consideration to which an entity expects to be entitled to exchange such services and services. As simple and logical as all this can sound, it does have extremely complex implications. It should begin by saying that issuing an invoice or sales ticket does not necessarily mean that an entity has the right to recognize an income in the income statement. And that is the accounting practice of many companies in Australia today. Accounting treatment for revenue recognition in work in progress accounting Simple to evaluate the work in progress is that the employer writes on each invoice (and any other expense) to which work corresponds. So, while the work is not finished, all those expenses are work in progress and when it is completed and invoice leaves to form part of the stock account. I do not know if you can think of another way to value that work in progress that can The works in progress, pending to be invoiced, are valued in the same way as they are. the invoices. And of course, it should be done by those who normally execute them and invoice them (Savage et al., 2013Therefore, it is a data that must be contributed by whoever is carrying out the execution of the works. The invoices that come to the accountant, with information by work, is something else. It is executed and invoiced. It only serves the analytical accounting of executed and billed works, work by job, and if you receive this information properly. So, what is the problem really in this case. Analytical accountabi lity in the face of billing, or valuation of inventory pending invoice for executed work a) - If it is the first, the company must inform in the invoices to which it corresponds. b) - If it is the second, an information must also be given to the accountant, for part of the company, of the work executed and pending invoicing. Work by work, that is to say, fudge by fudge. Logically, if due to the importance of it, it is worthwhile to carry out this registration. Since the subsequent adjustments would have to be carried out with respect to the invoices that were being received, since a part or all, would already be counted as inventories with the corresponding registration as income. I repeat, is it worth it to works of little relevance (usually chaps, as reported) and by a builder of Slater and Gordon. It is two different issues that are being contemplated in this case. Let it be defined who counts what it really wants to accomplish. Work by job, or customer by customer, that would be the real problem. And the measurement, therefore, corresponds to the company. And not only at the end of the year (as possibly would be this case), if not, month by month. And finally, in cases of builders or businesses, the most usual, if any, is to limit themselves to the value of the existences as services (materials other than works), collected and not executed, forgetting us of the executed work pending invoicing. Why does one want to lend this value? It requires unnecessary regular adjustment adjustments that do not take it anywhere. You can do that, which certainly is, but this operation is aimed at other types of companies where it is worthwhile. They are jobs, because I do not break down (Savage et al., 2013).I only have repairs. Where do we want to go? It is not worth even placing normal services (only materials), assuming that a customer of this type, still had them at the end of the year. Come man, it is "shabby loans" that are buying as the executions, And services as a work executed pending billing, better not talk about it . It is better that we forget the subject. if not, to point it to the constructor (borrow), to see what he thinks(M, 2016). Review OF the annual financial reports of Slater and Gordon The net profit in 2014 as shown in the consolidated statement of profit or loss and other income was $68.208 million. This is profit after tax including the work in progress in two years of revenue accounting. In 2015, the statement of consolidated statement of profit or loss increases to $ 83.804 million after tax. In 2016, there was a significant drop in revenue for Slater and Gordon and is recorded as $ 49.4 million for the year ending 2016. This is due to changes in revenue recognition principles and can be explained as; Current IFRSs leave more scope for professional judgment and to some extent can be said to be more flexible when designing and implementing revenue recognition policies and practices. IFRS 15 is much more restrictive and contains more specific rules and examples than IAS 18, IAS 11 or its Interpretations, so that the application of the new requirements may lead to significant changes in the income profile and, in in some cases, in the recognition of associated costs. In addition to the major impacts of changes in the conceptual model, it should not be ruled out that entities may be affected in more detailed matters, since they are now reflected in the standard transactions and practices that previously had no guidance nor comments (Savage et al., 2013).Among the multiple impacts expected by some companies, it will have to estimate variable balances, allocate revenues under different rules and recognize those revenues on a transfer basis of control, which could be different from the current recording time. However, impacts will go beyond operations, as different companies may face the need to implement new systems, processes and controls and even how to do business. The new standard requires processes that identify the components of each transaction, as well as controls to ensure its proper registration. Such controls may require changes in the company's systems and therefore for IMEF it is important to disseminate the new standard and emphasize that companies should evaluate their effects, new needs for controls and systems and whether these changes may or may not be implemented before to start 2018 (Savage et al., 2013). One more worrying aspect is that the accounting standard requires companies to use one of two forms of financial information transition: The first option is the full retrospective method, which requires that the effect of the accounting change be disclosed in the 2017 financial statements, while in the limited retrospective method, the effec t of the change is in the financial statements for 2018. In the first case, all such changes in the methodology of registration, identification of the components of the transaction, systems, etc., should already exist and be operational from 2017. As can be seen, the implications that this new normativity entails are diverse and therefore it is transcendental to know the detail of it. At we will continue analyzing the subject and contributing to the subject (Savage et al., 2013) IFRS 15 establishes the new revenue recognition model derived from client contracts. This standard presents all applicable requirements in an integrated manner and will replace current income recognition standards, IAS 18 Income from ordinary activities and IAS 11 contracts, as well as other IFRIC related interpretations. IFRS 15- Revenue Adoption The complexity of the application of IFRS 15 and the data required for the new breakdowns, which are very detailed, may require the creation of new systems and processes, or the modification of existing ones. The impact of IFRS 15 will not therefore be restricted to a mere accounting question and presentation of financial information. The magnitude of the changes can be large in many cases.In this scenario, it must be borne in mind that it is necessary to prepare the market and train and inform analysts about the impact of the new Standard, and that it will have to consider other impacts in a broader sense, such as changes in key indicators the company's performance and other key metrics, impact on loan covenants, impact on employee compensation plans and the likelihood of compliance, impact on the payment of taxes, etc. Long-Range Implications Recognition, measurement and disclosure of revenues will be affected by the new standard. The changes impact all companies that sign contracts with their customers to offer products or services, and apply to revenue earned from all contracts with customers, regardless of the transaction or industry. Entities will need to reevaluate their sources of income to understand the magnitude of the changes (EY,2015) Recognition principle and five-step model The new framework, which focuses on contract performance obligations and the assignment of a price to those obligations, introduces a completely new five step approach to revenue recognition: This new methodology can lead to changes at the time of recognition of income. Companies will need to use professional judgment when determining the terms of the contract, including the implicit terms of the contract. It will be necessary to disclose more information in the financial statements, the notes should include qualitative and quantitative in formation on the company's contracts(EY,2015). More than a mere accounting change Revenue is embedded in most business day-to-day business processes, so a change in revenue recognition methodology has wide-ranging impacts. This is not a mere accounting change. This is a compliance problem with potentially significant business consequences; including price transparency, impact on financial statements, key performance indicators, taxes, etc. The complexity of the implementation of IFRS 15 will depend on several factors. In particular, the existence of varied, complex and long-term contracts with clients is likely to require the management of software to facilitate the necessary change in the time required (EY, 2015) Adoption of Revenue Standard- IFRS 15 Explain The fundamental principle of the model is the fulfillment of the obligations of performance before the clients. IFRS 15 structures this fundamental principle through 5 steps that are developed in a very extensive and detailed way in the standard and its Illustrative Examples. In this publication you will find a description of the most relevant aspects of the standard, and some practical comments. Before starting your reading, and to frame the context of the new model, reflections on its key impacts, which can be grouped into two broad categories: Those related to changes in the temporary imputation of income over time, which can generate substantial changes in the system of recognition of income(Savage et al., 2013. Current IFRSs leave more scope for professional judgment and to some extent can be said to be more flexible when designing and implementing revenue recognition policies and practices. IFRS 15 is much more restrictive and contains more specific rules and examples than IAS 18, IAS 11 or its Interpretations, so that the application of the new requirements may lead to significant changes in the income profile and, in in some cases, in the recognition of associated costs. In addition to the major impacts of changes in the conceptual model, it should not be ruled out that entities may be affected in more detailed matters, since they are now reflected in the standard transactions and practices that previously had no guidance nor comments. As a consequence of this greater regulation regarding the recognition of income, IFRS 15 accumulates, in some of its parts, a great academic and doctrinal content, reason why its reading and understanding can become complex APES 110 Professional Code of conduct in accounting In ethical work for accounting, professionalism should be kept and maintained as it is required under APES 110. Manipulation of accounts to suit a company is punishable under the accounting professionalism act. For slater and Gordon, the company, revenue recognition in work in progress accounting is not bad but revenue is recognized before it is earned which is wrong in accounting principles(Savage et al., 2013). The comparison of the payments resulting from the agreement offered by the debtor with the estimated dividend of a bankruptcy, considering for this the corresponding times and the estimation of the hypothetical process of good accounting. The ethical code of conduct in professional accountants is such that they try to reduce fraud and unethical behaviours that may cloud the accounting department. Mostly, code of ethics are used to ensure that people do not defraud a company and as it is they are allowed to use the principles in accounting to set out the best possible way in having good ethical values. The comparison of the payments resulting from the agreement offered by the debtor with the estimated dividend of a bankruptcy, considering for this the corresponding times and the estimation of the hypothetical process of good financial accounting.The new framework, which focuses on contract performance obligations and the assignment of a price to those obligations should also have ethical standards.However, impacts will go beyond accounting, as different companies may face the need to implement new systems, processes and controls and even how to do business. References APES 110 Code of Ethics for Professional management, available at Savage, A., Douglas, C., and Barra, R. (2013). Accounting for the Public Interest: A Revenue Recognition Dilemma. Issues in Accounting Education, Vol. 28, No. 3, pp. 691-703. (2015).The new revenue standard affects more than just revenue, available at Fyfe, M. (2016). The Undoing of Slater and Gordon, the Age, 24 June IAS 18 Revenue and IFRS 15, both are available at www.ifrs.org (alternatively, AASB118 Revenue and AASB 15 Revenue from contracts with customers, available for download atwww.aasb.gov.au) Slater and Gordon annual reports, available at operations . https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf https://www.ey.com https://www.slatergordon.com.au/investors/reports-and-presentations IASB Framework, available at www.ifrs.or

20 Great Opening Lines to Inspire the Start of Your Story

20 Great Opening Lines to Inspire the Start of Your Story 20 Great Opening Lines to Inspire the Start of Your Story 20 Great Opening Lines to Inspire the Start of Your Story By Mark Nichol As Glinda the Good Witch says in The Wizard of Oz, â€Å"It’s always best to start at the beginning.† That’s where editors and literary agents generally get going, so perhaps you should, too. Here are some strategies, accompanied by exemplars from literature, for making the first line of your novel or short story stand out so that the reader can’t help but go on to the second and the third and so on to see what else you have to say: 1. Absurd â€Å"‘Take my camel, dear,’ said my Aunt Dot, as she climbed down from this animal on her return from High Mass.† Rose Macaulay, The Towers of Trebizond Are you in the mood for amusement? This opening line makes it clear that farce is in force. 2. Acerbic â€Å"The human race, to which so many of my readers belong, has been playing at childrens games from the beginning, and will probably do it till the end, which is a nuisance for the few people who grow up.† G. K. Chesterton, The Napoleon of Notting Hill Astute observations accompanied by a implied sigh of disgust are tricky to master, but Chesterton, one of the most multifaceted men of letters, lights the way for you with this sample of the form. 3. Bleak â€Å"The sky above the port was the color of television, tuned to a dead channel.† William Gibson, Neuromancer Oh, by the way, just in case you missed the forecast? Don’t expect any fluffy bunnies or fragrant blossoms or dulcet giggles to show up in this seminal cyberpunk story. A spot-on metaphor expresses the story’s nihilism, letting you know what you’re in for and lugubriously inviting you in. 4. Confiding â€Å"There was a boy called Eustace Clarence Scrubb, and he almost deserved it.† C. S. Lewis, The Voyage of the Dawn Treader The author of the Chronicles of Narnia no sooner introduces by name a new character in the latest installment than, in just five more words, he succeeds in telling you everything you need to know about him. Well, got that out of the way. 5. Cynical â€Å"Justice? You get justice in the next world, in this world you have the law.† William Gaddis, A Frolic of His Own Somebody got up on the wrong side of the bed this morning and maybe the bed’s shoved up against the wall, and that attitude is a permanent condition. The stage is set for an unhappy beginning, middle, and ending. 6. Disorienting â€Å"It was a bright cold day in April, and the clocks were striking thirteen.† George Orwell, 1984 Ho-hum huh? Orwell’s opening line creates a slight but immediate discordance that sets you up for an unsettling experience. 7. Enigmatic â€Å"Once upon a time, there was a woman who discovered she had turned into the wrong person.† Anne Tyler, Back When We Were Grownups It will not surprise you to learn that the protagonist sets about retracing her steps and striving to correct the error, but after reading this subtle but striking first line, can you resist finding out how she does it? 8. Epigrammatic â€Å"The past is a foreign country; they do things differently there.† L. P. Hartley, The Go-Between This offbeat observation from Hartley’s novel of painful reminiscence is a blindsidingly original statement that one will feel compelled to read about just how the writer acquired this wisdom. 9. Expository â€Å"In our family, there was no clear line between religion and fly fishing. We lived at the junction of great trout rivers in Montana, and our father was a Presbyterian minister and a fly fisherman who tied his own flies and taught others. He told us about Christ’s disciples being fishermen, and we were left to assume, as my brother and I did, that all first-class fishermen on the Sea of Galilee were fly fishermen, and that John, the favorite, was a dry-fly fisherman.† Norman McLean, A River Runs Through It By the end of this paragraph, you already know a great deal about the narrator’s family (especially the father) but thanks to the introduction, as clear as a snow-fed mountain river, you want to know more. 10. Foreboding â€Å"I have never begun a novel with more misgiving.† W. Somerset Maugham, The Razor’s Edge The author is a bit intrusive here, true enough, but it is kind of him to let us know that we’re in for a bit of unpleasantness. But if he can express such profound reluctance, it must be quite a story. 11. Gritty â€Å"There was a desert wind blowing that night. It was one of those hot dry Santa Anas that come down through the mountain passes and curl your hair and make your nerves jump and your skin itch. On nights like that every booze party ends in a fight. Meek little wives feel the edge of the carving knife and study their husbands’ necks. Anything can happen. You can even get a full glass of beer at a cocktail lounge.† Raymond Chandler, Red Wind Chandler, the master of hard-bitten crime noir, makes it obvious that this story is not going to end well. You can almost hear the smoky, whiskey-soured, world-weary narration in your head. And this quote comes from one of Chandler’s half-forgotten short stories. 12. Inviting â€Å"Whether I shall turn out to be the hero of my own life, or whether that station will be held by anybody else, these pages must show.† Charles Dickens, David Copperfield Dickens extends his arm toward the passageway within, welcoming you to enter what promises to be an entertaining story. 13. Picaresque â€Å"In the last years of the Seventeenth Century there was to be found among the fops and fools of the London coffee-houses one rangy, gangling flitch called Ebenezer Cooke, more ambitious than talented, and yet more talented than prudent, who, like his friends-in-folly, all of whom were supposed to be educating at Oxford or Cambridge, had found the sound of Mother English more fun to game with than her sense to labor over, and so rather than applying himself to the pains of scholarship, had learned the knack of versifying, and ground out quires of couplets after the fashion of the day, afroth with Joves and Jupiters, aclang with jarring rhymes, and string-taut with similes stretched to the snapping-point.† John Barth, The Sot-Weed Factor Oh, but you know this novel is going to be juicy. This snide introduction to the main character conveys a promise of a continuous feed of schadenfreude. 14. Pithy â€Å"Ships at a distance have every man’s wish on board.† Zora Neale Hurston, Their Eyes Were Watching God Every once in a while there comes an opening line that seems to have an entire story folded up inside it. But it’s just the label on the envelope. And I challenge you to withstand the urge to open it up and read the message. 15. Poetic â€Å"We started dying before the snow, and like the snow, we continued to fall.† Louise Erdrich, Tracks A somber, stately metaphor draws us in despite the pervasively gloomy imagery. 16. Prefatory â€Å"It was the best of times, it was the worst of times, it was the age of wisdom, it was the age of foolishness, it was the epoch of belief, it was the epoch of incredulity, it was the season of Light, it was the season of Darkness, it was the spring of hope, it was the winter of despair.† Charles Dickens, A Tale of Two Cities Many people associate Dickens with whimsy and eccentricity, but A Tale of Two Cities is a stern study of the insanity of mob rule, and this floridly eloquent prologue sets the stage like the presenter of a Shakespearean prologue: â€Å"Epic Ahead.† 17. Romantic â€Å"He was born with a gift of laughter and a sense that the world was mad.† Raphael Sabatini, Scaramouche Romantic, that is, in the sense of lust for life, not love for another. This author of swashbucklers like The Sea Hawk and Captain Blood (and, of course, Scaramouche) lets you know right away that you are about to meet someone larger than life. 18. Sarcastic â€Å"It is a truth universally acknowledged, that a single man in possession of a good fortune, must be in want of a wife.† Jane Austen, Pride and Prejudice Austen didn’t invent the word snark but she certainly refined the application of the quality. Notice, though, how subtle this line is. It’s a bon mot understated, yet with teeth behind that prim smile. 19. Sour â€Å"If you really want to hear about it, the first thing youll probably want to know is where I was born, and what my lousy childhood was like, and how my parents were occupied and all before they had me, and all that David Copperfield kind of crap, but I don’t feel like going into it, if you want to know the truth.† J. D. Salinger, The Catcher in the Rye Can you find it in your heart to forgive this young man his grievously bad attitude? More likely, you’ll be impressed by and want to immerse yourself in more of his insolence. 20. Unexpected â€Å"Every summer Lin Kong returned to Goose Village to divorce his wife, Shuyu.† Ha Jin, Waiting This seemingly pedestrian introduction upends itself with an intriguing premise that raises a question in the reader’s mind that must be answered. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Fiction Writing category, check our popular posts, or choose a related post below:How to Format a UK Business LetterExcited ABOUT, not "for" Affect vs. Effect

Boarding School Care Packages

Boarding School Care Packages When you decide to let your child go to boarding school, there are a few things you can do to help ease his or her transition. Yes, its true that attending boarding school can be a wonderful academic and social experience for the right kind of student. Boarding schools can offer academic and extracurricular activities that are not available to students in their local public or private day schools, and parents can remain involved in students’ lives through contact with their advisors and  frequent visits when permitted. But  homesickness can  still be a problem for even the strongest and brightest students who are away at boarding school. While it often passes quickly as students are absorbed into the life of the boarding school, contact from home in the form of phone calls (when allowed), notes, and care packages can help students feel connected to home. Students truly do enjoy receiving care packages from home with some of their favorite snacks, dorm room basics, and study supplies. Here are some tips and ideas.   Check What the School Allows Before mailing off your special care package, be sure to check and see what the school allows, and where to send packages. For example, packages may have to be delivered to the dorm proper or in some cases, it needs to be sent to a postal office or a main office; its often not possible to have something delivered directly to your child’s room. Also, keep in mind that packages may be delayed over the weekend, so only send items that will keep a few days, and mail homemade goodies via priority mail in plastic (possible reusable) containers surrounded with bubble wrap or a recyclable, environmentally friendly material for cushioning. Mail birthday or holiday packages several days in advance to be sure they arrive on time. Some schools offer programs that allow for parents to order goodies through a local shop or even the dining services program on campus.   Mail the Necessities First, check what your child needs. He or she may be allowed to make some food in the dorm, so it can be nice to see if your child would like foods like ramen, hot chocolate, or soup. Items such as oatmeal, microwave popcorn, or pretzels make healthier late-night snacks, and its always a nice idea to be sure to send extra supplies for roommates and friends. However, food storage options may be limited, so get a good idea of how much to send and what can be easily stored. Students may also need school or personal supplies such as pens, notebooks, or shampoos. A child who is feeling under the weather can benefit from an extra set of soft tissues, even if the nurse at school is dispensing the medicine the child needs. Medicine is often not allowed in the dorm, so be sure to keep that at home and out of the care package. Instead, send some crackers, hard candy or a beloved stuffed animal from home. Mail Memories of Home Students may also appreciate personal items in their care package  that help them keep in touch with their family and friends at home, including hometown or school newspapers, yearbooks, and photos. And don’t forget mementos of pets, too, as a way of warding off homesickness. If there have been any special family events while they are away, be sure to make the children who are away feel included, with details about the menus, presents, or other details associated with these events. If there have been changes at home such as a house renovation or new car, be sure to send photos of these new family events to the child who is away- such visual cues about the family life will help them transition more easily back to life at home and will help them continue to feel included. Home-made videos and news and notes from friends and family members are also warm additions to care packages. Don’t Forget That Special Something If all else fails or youre running out of ideas, your student may appreciate a gift card or a few extra bucks in addition to the necessities, and such items are easy to ship, alongside the homemade cookies. And as mature as your child seems, he or she may enjoy a playful toy, possibly something they can share around the dorm, such as a Frisbee for warm afternoons. In every package, be sure to include an encouraging note that lets your child know you are thinking of him or her and awaiting his/her next visit. Though teenagers may not always show it, they need and appreciate the encouragement. Updated by Stacy Jagodowski

PDP (Professional Development Plan) Essay Example | Topics and Well Written Essays - 1500 words

PDP (Professional Development Plan) - Essay Example 57). It is through such management skills that will not only help in the current situation, but also in others to come. Taking managing conflict and stress as my goal, I have been able to master management skills that help me overcome several situations around my life. I am married and currently pregnant with my child. I am studying abroad and my husband is currently at my home country. I have had to deal with some situations of conflict management and stress. In order to deal with my situation, my goal is to come up with a way on how I can manage conflict and stress. As a student, I occasionally encounter conflict from home in the sense that I have to balance between family and studies. There are my studies that demand my time, and there is also my husband whom I have to give time. Conflict sometimes usually arise when my husband calls just when I am getting ready for a presentation or a continuous assessment test. The two are equally indispensable to me and I cannot afford to ignor e one at the expense of the other. At the same time I have to maintain my pre-natal checks with my doctor at the clinic. For a while I was stressed when I could not find a solution. So what I did was to engage in critical thinking to analyse possible ways out. It was then that something clicked onto my mind. I resolved that rather than wait for my husband to call me, which he could do any time, I resolved I would call him whenever I was out jogging or in the clinic waiting to be attended to. These are activities that I do quite often so it guaranteed that I would be calling him that often. Besides, I also knew it would help us connect with our baby because I could inform him of our progress. This way, I was sure I would eliminate the apparent conflict and put to end things that stress me up. During my free time, I also resolved I would be reading some books that brighten my moods. Using that approach, I am certain that I will manage the issues that were previously a bother to me. Le arning Skills: Improve My Presentation skills In order to improve my presentation skills, I will have to focus on my communication skills. It is through effective communication that I will be able to put across my ideas and impact on my audience as I planned (McKay et al., 2009, p. 39). To begin with, I will be keen to focus on the clarity of the message. Many ideas end up being misunderstood and consequently not eliciting the expected behaviour just because they did not come out as envisioned. As such, I will focus on clarity of voice, word choice and concise explanation in all my presentations. Besides, I will also improve my presentation skills through appropriate facial expression so that my audience is also kept active and interested in the presentation. It has been observed that appropriate facial expressions help to amplify the message being conveyed especially when a vital point has to be made (Steele, 2009, p. 214). In addition, I would also improve my presentation skills b y accompanying my presentation with pictographs where applicable. For instance, where I need to emphasize on deviation from a previous market trend, I will use comparative graphs that indicate the old and the new trends. This way, my audience will be able to easily grasp my ideas and keep up with me. Besides, visuals also help other who may have missed the some bits of information orally. Something else that I will also do to improve my presentation skills is to practice my presentation before hand. Instead of waiting to