Energy saver Research Paper Example | Topics and Well Written Essays - 750 words

Energy saver - Research Paper Example Literature Review During the 2008 presidential election campaign green energy became an important issue as never before in presidential elections. Both the candidates strongly supported an economy which gave strong support for green energy over fossil energy. The difference lay in that John McCain favored the use of market-based approaches towards this objective Obama emphasized the use of governmental initiatives. (2). Thus progress towards greater use of green energy under the Obama administration would depend on the governmental initiatives put in place and the support levels and success of these initiatives. On Inauguration Day the keenness of the Obama administration can be seen in these words of the White House, â€Å"the energy challenges our country faces are seve3re and have gone unaddressed for a long time. Our addiction to foreign oil doesn’t just undermine our national security and wreak havoc on our environment – it cripples our economy and strains the bud gets of working families all across America. President Obama and Vice President Biden have a comprehensive plan to invest in alternative and renewable energy, and end our addiction to foreign oil, address the global climate crisis and create millions of new jobs. (3, p.64). Words were translated into action by the Obama administration. ... (4). Towards this end the EPA was asked to look into California’s long standing request to set strict tailpipe emissions to restrict the greenhouse gas emissions. In addition, the Department of Transport to develop the regulations to enable the implementation of a 2007 law that required elevated fuel efficiency benchmarks for automobiles and light commercial vehicles by the year 2020. (3). Within the first month of assuming office the Obama administration got the economic stimulus bill passed by Congress. The bill though targeting the severe recession faced by the country, contained several important provisions towards the green energy and environment initiatives. $45 billion within the historic $787 billion bill was meant for energy efficiency, alternate energy programs ad tax breaks towards the use of green energy. $20 billion was set aside for the development of renewable energy power, while $18 billion was meant for environmental projects, and $2 billion towards R&D for ca rbon capture and storage. Tax cuts of up to $7,500 were also provided for those purchasing plug-in hybrid cars. (3). While these initial successes may point to the Obama administration succeeding in its drive towards growing dependence on green energy and lowering dependence on imported oil, the going has become tough, because of the bi-partisan politics involved in it. The Republican party as demonstrated by the John McCain is more oriented to market corrections to lead the way in energy dependence (2). This means that there will hardly any support from the party towards the policy and actions of the Obama administration for increasing use of green energy through government action. This will

IFRS and GAAP Convergence Essay Example | Topics and Well Written Essays - 1000 words

IFRS and GAAP Convergence - Essay Example When the financial statements are available in annual reports, it is the responsibility of the managers to evaluate and discuss results of company performance. External parties use these financial statements to analyze the company’s financial performance. Therefore, external users of financial statements are requires to be familiar with the tools and techniques which are used in financial performance analysis (Needles, Powers and Crosson, 2010, p.1270). Financial analysis includes the analysis of income statement and the assets and liabilities in the balance sheet. It can be done by implementing various tools and techniques such as: common size financial statements, comparative financial statements, ratio analysis, trend analysis, fund flow statement and cash flow statement (Murthy and Gurusamy, 2009, pp.8-9). Accounting Convergence A single set of global accounting standards has to be developed that would be used internationally for international and domestic financial report ing. In order to persuade this practice, the International Accounting Standard Board (IASB) and the US Financial accounting Standard Board (FASB) signed a memorandum of understanding, honoring their commitment towards the convergence of International Accounting Standards and the U.S. ... After the IASB and FASB liberated their disclosure draft on revenue recognition, they got many comments which include the lack of transparency about the transfer of control of services, the accounting for warranties, difficulties in recognizing and separating performance obligations, and the model proposed for licenses of intellectual property. It is found that the proposed standard will cause in the considerable shift in how revenues is documented in many situations. Most respondents believe that the proposed standard will have high impact on their financial reporting and in the process of implementing this standard, additional technology and resources will be required. More or less 41% of the respondent agrees upon the implementation of the IFRS in either 2015 or 2016. Difference between U.S. GAAP and IFRS There are many differences between the U.S GAAP and IFRS rules regarding the revenue recognition, provisions and contingencies, income taxes, leases, financial instruments, intan gible assets, interim financial reporting, and the financial statement presentation. But the most important difference would be in the financial statement presentation. Under the US GAAP rules, normally comparative financial statements are prepared, though a single year may be accessible in certain events. For the public companies, balance sheets for the two most current years are needed, whereas other statements must contain three year period which should be ended on the balance sheet date. Under IFRS rules, comparative information must be revealed with respect to the prior period for all amounts which are shown in the financial statements. Under US GAAP rules,

Fast food restaurant Essay Example for Free

Fast food restaurant Essay All such food is categorized as fast food which can be prepared and served quickly. Restaurants and kiosks provide fast food with precooked or preheated ingredients and usually served at a packaged form (Pollan, 2009). In the beginning, American hamburger and fries was considered as the traditional fast food but now the field has been widely diversified and food like pizzas, fish and chips, burgers from McDonalds and Kentucky Fried Chicken etc. are all considered fast food. Fast food market has shown an enormous and steady growth. In 2006 alone the market has reached to $102. 4 billion with an annual growth rate of 4. 8% (Adams, 2007). Fast food chains like McDonalds operate in more than 126 countries in six continents having more than 31,000 restaurants globally (Arndt, 2007). Burger King, another worldwide fast food chain, has operations in more than 65 countries of the world; KFC restaurants located over 25 countries, Subways is present in 90 countries with total 39,129 restaurants and so and so forth (Buthrie, Lin Frazao, 2002). However, according to most of researches, fast food is not at all fit for health and can cause serious problems. According to Marion Nestle, Chair of New York University’s Department of Nutrition, Food Studies, and Public Health, â€Å"the increased calories in American diets come from eating more food in general, but especially more of foods high in fat (meat, dairy, fried foods, grain dishes with added fat), sugar (soft drinks, juice drinks, desserts), and salt (snack foods)† (Nestle, 2002; p. 10). This report discusses some positive as well as negative points of taking fast food. Reasons for popularity Before delving into the positive and negative aspects of fast food, it seems appropriate if we discuss the reasons of fast food popularity. The question is what compels the Americans to eat such poorly balanced food? The answer of the question is not simple and involves many factors. First of all, every culture has its own values, philosophies, and the way to react to the things occurring in their lives. These reactions depend upon the culture they belong too. In present family structure and busy life it has been observed that the increasing communication deficit between parents and children has created a gulf between parents and children. This changed life style, especially in low-income and single-parent families, has compelled the children to take unhealthy and junk food more often than required (Ritzer, 2000). Advertising also played a major role in increasing the fast food popularity in America. According to National Cancer Institute, â€Å"Commercial advertisers have learned that a consistent and prominent presence in the marketplace is key to achieving and holding market share† (National Cancer Institute, 2000). Statistics revealed that in 2004 the total expenditure of different food items including fast food restaurants was approximately $11. 26 billion. Fast food advertisers target ethnic minorities directly through their own media outlets and programs. Food items which are advertised for ethnic minorities are usually unbalanced and unhealthy as compared to the food advertised for general audience (Reyes, 2005). Research conducted in 2005 depicted that more than 52 percent of food items advertisement published in Hispanic fashion and social magazines were advertised unhealthy and unbalanced food as compared to 29 percent such advertisements published in general magazines (Duerksen et.al. , 2005). Fast food items advertising usually target children in order to create and establish brand loyalty at an early age (Wiecha et al. , 2006). Among the six brands which have enjoyed very strong recognition in children, four are related to food, i. e. Cheerios, McDonald’s, Pop-Tarts, and Coke (Comiteau, 2003). These companies relied on the fact that the children would emotionally connected to these companies even in their adulthood (Comiteau, 2003). Nevertheless, recent research shows that consumers prefer to buy fast food from supermarkets. Because they have the perception that supermarkets provide healthier food options ( Advertising and marketing very significantly influence the buying behavior of people and the notion cannot be rejected in totality that frequent use of this unhealthy food is a major cause of increasing obesity. According to a study, television advertisements and television viewing is directly associated with popularity of junk food (Bowman et al. , 2004). Advantages of using fast food The basic and most obvious advantage of fast food is its cost and speed. Fast food is very easy and quick to prepare and serve. As discussed above, the number of single parent household is continuously increasing in United States. Such single parents not only have to work to earn a respectable living but also have to prepare food for the family. For such persons fast food is an easy and cost effective solution. Fast food not only prepared at home easily but can also be ordered from fast food restaurants which usually have special offers and deals available to make it cheaper or more cost effective. Fast food comprises and enjoys the biggest chunk of food industry. It has, in United States alone, sale of $120 billion with the help of more than 200,000 restaurants. Fast food industry has been very successful in term of operation expansion by utilizing international franchising. The administration of different fast food companies have learned by the passage of time how to make the most of the sales potential of a fast food franchise by practically adopting an idea by giving it a functional methodology. This is one main cause why fast food franchises have been a symbol of success among the contemporary food businesses. Fast food industry gives minimal wages and financial benefits to their workers (McDonald’s Australia); nevertheless, it provides jobs to approximately 3. 5 million people.

Barack Obama :: American Politics, Leadership

In 2007 when then Senator Barack Obama announced his run for the presidency of the United States, the country was experiencing great turmoil and people were ready for a change in leadership. No matter what political party you held, it appeared to be an overwhelming sentiment that people were looking for a shift in direction, especially relating to the bad economical positions a lot of Americans had found themselves in. All of the challenges that the country was experiencing was a sign that the next President would have to lead based on social, political and economical environments. This diverse demand was aligned with the more contemporary study of match the leader’s style with the demand of the assignment. To better ensure a leader’s effectiveness, many high profile leaders are being singled out as a way to correlate success with a leader’s approach. As a contemporary leader, President Barak Obama’s leadership style is constantly being critiqued. Although many still debate the effectiveness of his presidency, most people agree that his transformational leadership approach was the prescribed style the country was in need of. Leadership Traits I believe that defining a leader by one set of traits can be challenging, if not impossible. That is mostly likely that when you research leadership traits you come across various opinions; among them is Baker (2001) who believes that when leaders are defined they should be defined based on the traits associated with three systems. These systems (Baker, 2001) include the classical system, the equilibrium system, and the transforming system. Each of the systems (Baker 2001) has traits associated with them, for the exception of the transforming system. If we buy into Baker’s trait theory (2001), the transforming system would be the group that would set the stage for defining the leadership needs that the United States was experiencing when President Obama took office. In the transforming system the leader’s role cannot be defined in advance, but emergences from the dissipative or transforming processes (Baker, 2001). As we see the constant introduction of challenges since President Obama took office his leadership style has had to adjust to function effectively. Leadership Styles As defining what leadership traits are has evolved, so follows the leadership styles and how they are best used. Some of these styles include charismatic leadership, transformational leadership, transactional leader, situational leaders, directive leadership style, coaching leadership style, supporting leadership style, and delegating leadership style.

Shunned

AP English Letter to the Editor â€Å"Speak when you are angry- and you will make the best speech you'll ever regret. â€Å"- Laurence J. Peter. Words are powerful tools that can build up, tear down, discourage, encourage, bring life, or bring death (Assonated). Words have always been impact, but in the last 30 years the way words can affect people have increased dramatically in scope. With the widespread use of cell phones and the advent of social media, words and ideas travel in the blink of an eye, regardless of the content.Sadly, many people find themselves regretting the words that were spoken over the web, over the phone or in open air; such is the case of Archie Incognito. Incognito is an offensive lineman on the Miami Dolphins who is praised by many as extremely talented. Although his athletic talent is impressive, it does not overshadow his anger issues. Throughout his career as a football player, the inability to control emotions has been his downfall, which has contribut ed to one of the biggest scandals in National Football League history.The organization that has defined American sports, that attracts millions of viewers from all walks of life and provides common ground for all people, is experiencing a dishonor that brings into question everything the NFG stands for. (Periodic Sentence) As previously stated, Incognito has long had issues handling anger on and off the field, but in a recent turn of events his private issues have spilled into the public eye (Antithesis).Allegedly, Incognito caused Jonathan Martin, a teammate and fellow offensive lineman, to quit playing football because of Incognitos incessant bullying and disturbing behavior. The harassment involved sending threatening and racially charged messages, making threats against Martin's family and even Martin himself. Jason La Conform of CBS Sports reported that Incognitos intense harassment caused Martin to come to the point of fearing for his safety, and that leaving the team was his only option.At this time Incognito is suspended from play indefinitely and his fate with the Miami Dolphins remains to be seen. Incognitos behavior is obviously insensitive, selfish, and extremely offensive, but does it warrant rejection and scrutiny that Archie Incognito is now receiving? Absolutely. The language that Incognito used goes above and beyond the tolerance level for the vast majority of individuals. Not only did he threaten Martin, but also his family, which reaches a different level of offense.When bullying forces a grown man to leave his Job as a professional football player, something must be done. On top of the series of events involving Martin, there is evidence that this type of behavior is not new to Incognito. His previous transgressions include a sexual harassment charge, three counts of assault, multiple cases of serious violations of team rules room high school to college to pro football, and to top if off was voted the Dirtiest Player in the NFG in 2009. Cle arly, it was only a matter of time before something as shocking as this most recent event came bubbling to the surface.This type of behavior should not be acceptable in any way, shape, fashion or form, and should be punished. By â€Å"shunning† Incognito, he may learn to control his words and actions more carefully and therefore may save more people from his scathing tongue and callous behavior. But couldn't this Just be a case of overreaction, Just some crude locker room talk hat found it's way out into the open? Incognitos defense of himself was that that was just how the two men talked. While crude and offensive to a 3rd party observer, could it have Just been normalcy for the two men?While this argument has some merit it is invalid on several points. Firstly, Jonathan Martin DID leave the team, naming the reason for his departure as the intense invective leveled against him. It is hard to believe that he did not show any signs of sadness or speak up for himself before lea ving. Would that have stopped Incognito? Given his previous record, most likely to. Secondly, death threats go beyond friendly razzing but step into the realm of seriousness, especially when family members are threatened.Lastly, Incognito knew that Martin had thinner skin than the guys he was used to dealing with. According to Fort Lauderdale newspaper the Sun-sentinel, the Dolphins coach had commissioned Incognito to toughen Martin up; Incognito apparently attempted this by using tirades of abusive speech. Martin needed a brother, he needed support, he needed genuine motivation. (Anaphora) But what he received only pushed him further to the brink of oppression, paralyzing fear and self-pity.In this case the ends did not Justify the means; the wrong action was taken and should be dealt with in the public eye. In the end, it is obvious that Incognito was in the wrong and should be dealt with according to the degree of his offense. We should not allow him to call darkness light, and l ight darkness, or to call evil good and good evil (Intolerable) but hold him accountable for the malicious actions he took towards an undeserving human being. But the want of Justice should not prevent Incognito from sincerely apologizing and running from his old ways of malice and damaging words.Everybody has things that are regrettable in their past and would not wish to be denied forgiveness if it was brought to the public eye. So although Incognito demonstrated unacceptable behavior, he should always be allowed the opportunity to ask for forgiveness; forgiveness for things said, forgiveness for things done and forgiveness for such blatant insensitivity (Indianapolis). Hopefully this type of punishment will ward off any future disturbing cases of harassment and make people think twice about inflicting extreme emotional damage on people.

How Plants Animals Alter the Planets Surface

One of the agents of organic weathering, bioturbation is the disturbance of the soil or sediment by living things. It may include displacing soil by plant roots, digging by burrowing animals (such as ants or rodents), pushing sediment aside (such as in animal tracks), or eating and excreting sediment, as earthworms do. Bioturbation aids the penetration of air and water and loosens sediment to promote winnowing or washing (transportation). How Bioturbation Works Under ideal circumstances, sedimentary rock is formed in predictable layers. Sediments -- bits of soil, rock, and organic matter -- collect on the surface of the land or at the bottom of rivers and oceans. Over time, these sediments are compressed to the point of which they form rock. This process is called lithification. Layers of sedimentary rock may be seen in many geological structures. Geologists are able to determine the age and composition of sedimentary rock based on the materials included in the sediment and the level at which the rock lies. In general, older layers of sedimentary rocks lie under newer layers. Organic matter and fossils that make up the sediments also provide clues to the age of the rock. Natural processes can disturb the regular layering of sedimentary rock. Volcanoes and earthquakes can disturb layers by forcing older rock closer to the surface and newer rock deeper into the Earth. But it doesnt take a powerful tectonic event to disturb sedimentary layers. Organisms and plants are constantly shifting and changing Earths sediments. Burrowing animals and the actions of plant roots are two sources of bioturbation. Since bioturbation is so common, sedimentary rocks are divided into three groups that describe their level of bioturbation: Burrowed rock is filled with evidence of organisms, and may contain elements from several different sedimentary layers.Laminated rock shows evidence of bioturbation at the surface caused by non-burrowing activity. Examples include furrows and tracks created by aquatic or terrestrial animals.The massive rock contains sediments from just a single layer. Examples of Bioturbation   Bioturbation occurs in many different environments and at several different levels. For example: Earthworms digging through soil can shift older materials to higher layers. They can also leave behind traces of their activity in the form of fecal matter which, over time, lithifies.Burrowing marine animals such as crabs, clams, and shrimp, can radically change sedimentary layers. These animals burrow into the sand, creating tunnels and moving materials from one sedimentary layer to another. If the tunnels are sturdy enough, they may later be filled with material formed at a later time.Tree roots often run through multiple layers of soil. As they grow, they may disturb or mix sediments. When they fall, they pull older materials to the surface. Significance of Bioturbation Bioturbation provides researchers with information about sediments, and thus about the geology and history of the sediments and the area. For example: Bioturbation can suggest that a particular area is likely to be rich in petroleum or other natural resources;Bioturbation can provide clues to ancient life in the form of fossilized animal and plant remains;Bioturbation can provide information about life cycles, dietary habits, and migration patterns of contemporary organisms.

Definition of Luddites

The Luddites were weavers in England in the early 19th century who were being put out of work by the introduction of machinery. They responded in dramatic fashion by organizing to attack and smash the new machines. The term Luddite is generally used today to describe someone who does not like, or does not comprehend, new technology, especially computers. But the actual Luddites, while they did attack machines, were not mindlessly opposed to any and all progress. The Luddites were actually rebelling against a profound change in their way of life and their economic circumstances. One could argue that the Luddites have gotten a bad rap. They were not stupidly attacking the future. And even when they did physically attack machinery, they showed a skill for effective organization.   And their crusade against the introduction of machinery was based on a reverence for traditional work. That may seem quaint, but the reality is that early machines used the textile industries produced work that was inferior to the traditional hand-crafted fabrics and garments. So some Luddite objections were based on a concern for quality workmanship. The outbreaks of Luddite violence in England began in late 1811 and escalated throughout the following months. By the spring of 1812, in some regions of England, attacks on machinery were occurring nearly every night. Parliament reacted by making destruction of machinery a capital crime and by the end of 1812 a number of Luddites had been arrested and executed. The Name Luddite Has Mysterious Roots The most common explanation of the name Luddite is that it is based on a boy named Ned Ludd who broke a machine, either on purpose or through clumsiness, in the 1790s. The story of Ned Ludd was told so often that to break a machine became known, in some English villages, to behave like Ned Ludd, or to do like Ludd. When the weavers who were being put out of work began to strike back by smashing machines, they said they were following the orders of General Ludd. As the movement spread they became known as Luddites. At times the Luddites sent letters or posted proclamations signed by the mythical leader General Ludd. The Introduction of Machines Outraged the Luddites Skilled workers, living and working in their own cottages, had been producing woolen cloth for generations. And the introduction of shearing frames in the 1790s began to industrialize the work. The frames were essentially several pairs of hand shears placed onto a machine which was operated by one man turning a crank. A single man at a shearing frame could do the work that had previously been done by a number of men cutting fabric with hand shears. Other devices to process wool came into use in the first decade of the 19th century. And by 1811 many textile workers realized that their very way of life was being threatened by the machines which could do the work faster. The Origins of the Luddite Movement The beginning of organized Luddite activity is often traced to an event in November 1811, when a group of weavers armed themselves with improvised weapons. Using hammers and axes, the men broke into a workshop in the village of Bulwell determined to smash frames, the machines used to shear wool. The incident turned violent when men guarding the workshop fired at the attackers, and the Luddites fired back. One of the Luddites was killed. Machines used in the emerging wool industry had been smashed before, but the incident at Bulwell raised the stakes considerably. And actions against machines began to accelerate. In December 1811, and into the early months of 1812, late-night attacks on machines continued in parts of the English countryside. Parliaments Reaction to the Luddites In January 1812 the British government sent 3,000 troops into the English Midlands in an effort to suppress Luddite attacks on machinery. The Luddites were being taken very seriously. In February 1812 the British Parliament took up the issue and began debating whether to make machine breaking an offense punishable by capital punishment. During the Parliamentary debates, one member of the House of Lords, Lord Byron, the young poet, spoke out against making frame breaking a capital crime. Lord Byron was sympathetic to the poverty which faced unemployed weavers, but his arguments did not change many minds. In early March 1812 frame breaking was made a capital offense. In other words, the destruction of machinery, specifically the machines that turned wool into cloth, was declared a crime on the same level as murder and could be punished by hanging. The British Militarys Response to the Luddites An improvised army of about 300 Luddites attacked a mill in the village of Dumb Steeple, England, in early April 1811. The mill had been fortified, and two Luddites were shot dead in a short battle in which the barricaded doors of the mill could not be forced open. The size of the attacking force led to rumors about a widespread uprising. By some reports there were guns and other weapons being smuggled in from Ireland, and there was a genuine fear that the entire countryside would rise up in rebellion against the government. Against that backdrop, a large military force commanded by General Thomas Maitland, who had previously put down rebellions in British colonies in India and the West Indies, was directed to end the Luddite violence. Informers and spies led to arrests of a number of Luddites throughout the summer of 1812. Trials were held at York in late 1812, and 14 Luddites were publicly hanged. Luddites convicted of lesser offenses were sentenced to punishment by transportation, and were sent to British penal colonies in Tasmania. The widespread Luddite violence came to an end by 1813, though there would be other outbreaks of machine breaking. And for several years public unrest, including riots, were linked to the Luddite cause. And, of course, the Luddites were not able to stop the influx of machinery. By the 1820s mechanization had essentially taken over the woolen trade, and later in the 1800s manufacture of cotton cloth, using very complex machinery, would be a major British industry. Indeed, by the 1850s machines were lauded. At the Great Exhibition of 1851 millions of excited spectators came to the Crystal Palace to watch new machines turn raw cotton into finished fabric.