Ty Cobb Essay -- essays research papers

Ty Cobb"Baseball," Ty Cobb liked to say, "is something like a war...Baseball is a red-blooded sport for red-blooded men. Its not pink tea, and mollycoddles had improve stay out of it. Its...a struggle for supremacy, a survival of thefittest" (Ward and Burns 64). Although Ty Cobb was possibly the greatest playerin baseball history, many people would consider him its hit person. TyrusRaymond Cobb was born December 18, 1886 in The Narrows, Georgia. His parentsnamed him after the ancient Phoenician city of Tyre, which stubbornly refused tosurrender to Alexander the Great. From the very beginning, he took after thecity and became champion of baseballs most stubborn and hated men. The Georgia Peach,so-called, was a creature of extremes. Ty Cobb is, by bald statistics,measurably the greatest hitter ever he was, by the tally of virtuallyeveryone who met him, personally the most despicable human being ever to gracethe National Pastime (Deford 56). Cobbs playing career, wit h the Detroit Tigersand the Philadelphia Athletics, was arguably the best anyone ever had. He wontwelve batting titles in thirteen years, including a record nine in a row. Healso holds the records for the most runs scored with 2,245 and the highestlifetime batting average at .367, a number nearly unreachable even in just oneseason by todays standards. Other records he order that have since been broken3,034 games played, 4,191 hits, 892 stolen bases, 392 outfield assists, 1,136extra base hits, and 1,961 runs batted in. He also struck out just 357 times in11,429 times at bat, a phenomenal achievement. After his career ended, in 1936,he was the leading vote-getter of the first class of the Baseball Hall of Fame,beating even Babe Ruth. However, Cobbs career was marred with statement andscandals. He was hated by nearly every player in the league, including his ownteammates. When he was first called up to play with Detroit, he was extremely less-traveled with his teammates. They locked him out of the bathroom, tore thecrown out of his straw hat and sawed in half the bat that had been especiallyfashioned for him by his hometown coffin maker. He did not take any of it withgood humor and could not bear to be the target of the mildest joke. He foughtback with his fists, refused to speak to his tormentors, developed ulcers, tookto sleeping with a revolver... ... Ty burn his fan mail forheat" (Kramer 31). As with all bad boys, there was a good side to Ty Cobb,although few ever saw it. Despite his inability to spend money on himself, hedid give a lot to others. He gave money to needy retired ballplayers, helpedbuild a new hospital in Royston, and started a fund for poor college students(Kramer 44). While giving money, Cobb still felt unliked and remained virtuallyalone for the rest of his life. What money he did spend on himself was mostexclusively towards the use of alcohol, which he became heavily dependent on.He said he would have given up his money if only h e could transplant the way playersfelt about him. He knew nobody forgot how nasty he always could be in hisplaying days (Kramer 45). Cobb died of cancer July 17, 1961, a grim and lonelyman. Only 400 people, most of them little-leaguers who only knew him as a namefrom baseballs past, showed up at his funeral. Just three ballplayers from hisera bothered to attend. airless the end of his life, Cobb commented to a callerthat if he had his life to live over again, "I would have done things a littledifferent...I would have had more friends" (Ward and Burns, 65).

Free Essays - Impact of the Title of The Awakening :: Chopin Awakening Essays

Impact of the Title of The Awakening       By using an evocative title like In The Awakening, Kate Chopin creates a spark of interest that makes the reader ponder over the events in the novel, wondering if theres more to the story than the text. Chopins title is as figurative as her novel The change is not in a literal since, as one would expect, but rather in terms of Ednas awakening from her life of ignorant servitude to society, which shows that the purpose of her cash in ones chips is to get her readers to suppose for themselves.   Edna Pontelliers process of awakening is the focus of this novel. Ednas awakening begins when Edna starts to realize her position in the universe as a human being. (page 57) At this point, Edna starts to think for herself. This happens relatively early in the novel, and spans the course of the book. Ednas Awakening seems to come in short bursts, one level at a time. She gains her next level when Edna denied and resisted (page 78) her husband, which was unhearable of in that time.  Ednas awakening is well illustrated when she wakes (literally) and asks How many years have I slept? (page 85) Edna relates her life to that point to her own slumber, unthinking and passive until she awakens. At this point, the world is loose for what it is in truth, not what society masks it to be. Edna fully awakens in her own death, finally acknowledging her love for Robert and her own loneliness. When Edna takes her own life, it shows that she no longer has anything to live for, save a love that will never amount to anything. Just before Edna goes into the water, a bird with a broken wing, (page 175) symbolizing Edna, drowns, as does she.

The British Expeditionary Forceâ??s intervention in World War I :: essays research papers

When France, Britain and Russia entered the Triple Entente, Germany was faced with a problem. It wanted to capture France that knew that if it attacked then Russia would invade and it would face a war on two fronts. The Schlieffen plan was a solution to this threat. The plan was to invade France through Belgium and then to readily to encircle Paris by flanking around it from the north. Once Paris was in German hands France would be relatively secure, leaving Germany to deal with Russia to the East.There were a bit of reasons for the failure of the Schlieffen plan it relied on a series of assumptions in order to succeed. The Germans assumed that Russia would take a long time to mobilise its forces from wholly over a large country. The Germans also forgot about the treaty signed by both Prussia and Britain in 1839, stating that they would defend the neutrality of newly formed Belgium, the Kaiser called it a scrap of paper but it may well have lost Germany the war.During the co urse of the war the British Expeditionary Force which arrived in truth soon afterwards the invasion of Belgium had a very important role in slowing down German forces. Despite its comparatively small size of 70,000 men the BEF was very effective in fighting alongside French units in order to inflict many casualties upon their attackers. Sir John French ordered the force to defend the township of Mons and they did so very effectively, holding the town against huge opposition before eventually falling back.I think that the BEF was one of a number of issues that Von Schlieffen did not account for in his plan and that altogether these meant that the plan failed. Although the British Expeditionary Force played a very important role it was for sure not the only cause of the problems encountered by Germany in executing the Schlieffen plan. Other pointor which played a major role were the defence put up by Belgian forces and the speed of Russias mobilisation, neither of which Germany was expecting. The Schlieffen plan was to capture France within six weeks Germany assumed that during much of this time Russia would still me amassing its forces, in fact within 10 days Russia was mobilised to attack Germany from the eastern front with more forces than could be contained by Austria-Hungary and so some German units were forced to return in order to defend their homeland from attack, this weakened their advance through France.

Comparing Mores Utopia, Machiavellis The Discourses, and Hobbes The

Relationship Between the Sovereign and the Subjects inMores Utopia, Machiavellis The Discourses, and Hobbes The Leviathan Thomas More, Niccolo Machiavelli, and Thomas Hobbes offer models for the relationship between the milkweed butterfly and the people in their works Utopia, The Discourses, and The Leviathan. Each argues that ensuring the common good of the people should be the primary goal of the autonomous. However, they differ in the specifics of their descriptions of this relationship and in their explanations of the self-directeds motivation for valuing the prosperity of the people. An examination of the specified passages in each of these works will clarify the comparison of their models for this relationship. Mores discussion of the sovereign occurs in the context of the discussion of a monarch as the trustee of the welfare of the people. The king is a common citizen who has been invested with the authority or majesty of sovereignty. He is then distinguished from the res t of the population by the responsibilities he has to them and the powers that are inherent in these responsibilities. He is bound to fulfill these responsibilities and not to abuse the privileges by the threat of rebellion from the poor and, therefore, discontented people that would result from incompetent or misused sovereignty. He is also constrained by his accept immanent desire for prestige, and his prestige is dependent on his subjects wealth and well being. To desire this kind of prestige, he must be a virtuous man. Without this virtue, his vices of pride and sloth are likely to reduce him to taking his subjects property in order to serve his greed and to attempt their pacification by reducing them to abject poverty. If his own prid... ...larly influenced by the monarchs level of incompetence or corruption. All triad sovereigns rely upon virtu, that is, effectiveness in ensuring the common good of their subjects however, all three have different definitions of what const itutes virtu. In Mores sovereignty, it is controlling human nature and channeling it into promoting the general prosperity. For Machiavellis sovereignty, it is the result of the pursuit of self-interested goals, both on the straggle of the ruler and the ruled. In Hobbes sovereignty, it is the logical result of fear and of human, peace seeking, nature. Works CitedHobbes, Thomas. Leviathan, ed. Edwin Curley (Indianapolis Hackett Publishing Company, 1994. More, Thomas. Utopia. Trans. Clarence H. Miller. 2nd ed. Yale University Press. 2001Walker, Leslie J. The Discourses of Niccolo Machiavelli Routledge, 2013

Slips Of Fate -the Lottery Essay -- essays research papers

Slips of FateIn the short story The Lottery by Shirley Jackson, the author uses irony to draw out on a theme of traditions that continue although they are ludicrous and barbaric. Like a lamb to slaughter comes to mind for both the characters in this story and the reader. The characters are honoring a tradition that is handed down to them from former generations. The reader is led through the seemingly normal and quaint little village, and is taken on a frustrate of ironic horror as they slowly grasp the eventual fate of one inhabitant of the village. The title The Lottery implies a contest with a winner of some(a) kind, like a sweepstakes. When in reality the winner is actually the loser or individual that will die by stoning. The village, by all appearances, seems to be a normal and ordinary place with its inhabitants meeting in a square with festival like intentions. However, the villagers know fully that when the drawing is over, one person in the community will die. Nonethel ess, it is tradition. The atmosphere is casual yet anxious. Tessie Hutchinson arrives late because she clean forgot what day it is. It seems impossible to the reader that anyone would forget a day like draftsmanship day. Her procrastination is logical but her excuse is lame. Mrs. Dunbar tells her son, I wish theyd hurry. Her anxiousness seems due to dread. She wants the dreaded hour over and done with. However, Mr. Summers states Lets finish quickly. as if there are other more important tasks that ...

Sexual Harassment in the Workplace Essay -- Sexual Harassment, Womens

Sexual torment is a violation of womens rights and a prohibited roll of violence against women in many countries. Sexually harassing conduct causes devastating physical and psychological injuries to a large percentage of women in studys around the world. Harassment tell against women in the workplace by their supervisors, fellow employees, or third parties interferes with the integration of women in the workforce, reinforces the subordination of women to men in society, violates womens dignity and creates a health and safety hazard at work.Womens advocates around the world work to further womens right to be free from sexual harassment. Critical to these efforts to combat sexual harassment has been the growing recognition of sexual harassment as a form of violence against women which violates womens human rights. States are obligated under international law to school effective steps to protect women from violence and to hold harassers and/or their employers accountable for sexua l harassment in the workplace. The prohibition of sexual harassment in the workplace is closely linked with theories relating to the subordination of women to men that were first introduced in the United States in the 1970s. These theories associated sexual harassment with violence against women, the perpetuation of gender stereotypes and the assertion of sparing power over women, all phenomena which serve to subordinate women to men. In general, the role sexual harassment is believed to play in the subordination of women in society has direct many countries, including the United States, the United Kingdom, Canada, Australia, Japan and South Africa, to recognize sexual harassment as an actionable form of sex discrimination.Over time, howe... ...orris, N. M. (1985). Journal of wellness and Social Behavior.10.Sobel, M. E., & Leinhard, S. (Ed.) (1982). Sociological methodology 1982. Washington, DC American Sociological Association.11.Swearer, S. M., Espelage, D. L., & Napolitan o, S. A. (2009). Bullying prevention and interventions Realistic strategies for schools. New York, NY Guilford Press.12.Touchette, E., Henegrar, A., Godart, N. T., Pryor, L., Falssard, B., Tremblay, R. E., & Cote, S. M. (2011). Psychiatry Research.13.Willett, J. B., & Sayer, A. G. (1994). Psychological Bulletin.14.Woodside, D. B., Garfinkel, P. E., Lin, E., Goering, P., & Kaplan, A. S. (2001). American Journal of Psychiatry.15.Zurbriggen, E. L., Collins, R. L., Lamb, S., Roberts, T., Tolman, D. L., Ward, L. M., & Blake, J. (2007). overcompensate of the APA Task Force on the Sexualization of Girls.

Sexual Harassment in the Workplace Essay -- Sexual Harassment, Womens

Sexual harassment is a violation of womens rights and a prohibited form of effect against women in umpteen countries. Sexually harassing conduct causes devastating physical and psychological injuries to a large percentage of women in workplaces around the world. Harassment directed against women in the workplace by their supervisors, fellow employees, or third parties interferes with the integration of women in the workforce, reinforces the subordination of women to men in society, violates womens dignity and creates a health and safety feign at work.Womens advocates around the world work to further womens right to be free from sexual harassment. Critical to these efforts to combat sexual harassment has been the emergence recognition of sexual harassment as a form of violence against women which violates womens human rights. States are obligated under international law to take rough-and-ready steps to protect women from violence and to hold harassers and/or their employers accou ntable for sexual harassment in the workplace. The prohibition of sexual harassment in the workplace is nearly linked with theories relating to the subordination of women to men that were first introduced in the United States in the 1970s. These theories associated sexual harassment with violence against women, the perpetuation of gender stereotypes and the assertion of economic author over women, all phenomena which serve to subordinate women to men. In general, the role sexual harassment is believed to play in the subordination of women in society has led many countries, including the United States, the United Kingdom, Canada, Australia, Japan and South Africa, to recognize sexual harassment as an actionable form of sex discrimination.Over time, howe... ...orris, N. M. (1985). Journal of Health and well-disposed Behavior.10.Sobel, M. E., & Leinhard, S. (Ed.) (1982). Sociological methodology 1982. Washington, DC American Sociological Association.11.Swearer, S. M., Espelage, D. L., & Napolitano, S. A. (2009). Bullying prevention and interventions Realistic strategies for schools. New York, NY Guilford Press.12.Touchette, E., Henegrar, A., Godart, N. T., Pryor, L., Falssard, B., Tremblay, R. E., & Cote, S. M. (2011). Psychiatry Research.13.Willett, J. B., & Sayer, A. G. (1994). Psychological Bulletin.14.Woodside, D. B., Garfinkel, P. E., Lin, E., Goering, P., & Kaplan, A. S. (2001). American Journal of Psychiatry.15.Zurbriggen, E. L., Collins, R. L., Lamb, S., Roberts, T., Tolman, D. L., Ward, L. M., & Blake, J. (2007). Report of the APA problem Force on the Sexualization of Girls.

A point in life Essay

I devour come to a manoeuvre in life that many another(prenominal) mickle pass water not. I micturate made a firm decision to recommit myself to pursuing my dreams. While in that respect are those who commit that with an ounce of batch and a ton of pains anything can be accomplished, I rely that there is no reason to expend so much energy and blaspheme on luck. I deal in victorious hold of my destiny and carving out a future for myself based on the decisions that I fox in life. Life is solely too short and too precious to be left to luck alone. This is why I have chosen to turn in for a cart track in Nursing at the Saint Xavier University.I have always regarded to servicing change the knowledge base. As a child, I believed that if everyone did their own little part in taking that extra step to help others, the world would be a much better place for everyone. The stark(a) reality of it all hit me not long after that but it did not lessen my resolve. I figured tha t if so many people I knew did not want to do their part in changing the world then I would probably have to do their share. This is where my motivation to pursue treat comes from the drive to go the extra mile just to make a difference in this world.I see my goal in life as similar to that of Nurse Leader Mary Breckenridge in that I know that nursing plays a very important role in the world today. in that location are few jobs and professions that are as rewarding as nursing. While other jobs may get more publicity, the role that nurses play in the health care industry is super valued and appreciated. My motivation has to do with the fact that nursing is one of the ways by which I am able to do something that I really want to do in my life and that is to care and help other people.More importantly, I greatly feel that by taking up nursing I will be able to make a difference in this world much like Mary Breckenridge has done. pursue my career in nursing is just the first step i n my plan. Much like Nurse Leader Mary Breckenridge has done, I too want to be just more than a nurse. I would like to have the opportunity to take a bigger role in making the world a better place to live. My main philosophy in life is to lead by setting an example. I cannot expect others to do what I myself would be willing to do but that does not mean that I cannot hope that others will see the example that I have shown them.This philosophy is one of the many forces that drive me to pursue my dream of pursuing a career in nursing and of becoming so much more in life. The chance to help those who are less fortunate in life, the chance to help people like myself, the opportunity to be of service to humanity these are the reasons why I have selected nursing as the profession that I will pursue for, as Eleanor Roosevelt once said, The future belongs to those who believe in the beauty of their dreamsA point in life EssayI have come to a point in life that many people have not. I have m ade a firm decision to recommit myself to pursuing my dreams. While there are those who believe that with an ounce of luck and a ton of persistence anything can be accomplished, I believe that there is no reason to expend so much energy and rely on luck. I believe in taking hold of my destiny and carving out a future for myself based on the decisions that I make in life. Life is simply too short and too precious to be left to luck alone. This is why I have chosen to apply for the (Insert induce of course) at the (insert name of university).As the world continues to change and the workplace becomes more and more challenging and competitive, it becomes imperative for anyone looking for a successful career to not only have the drive to succeed but also the training and expertise to do so. I am not saying that I do not have the training and expertise at the moment but I do believe that there is still room for more. The rich and diverse academic confederation at Haas will definitely be the perfect place for me to learn and be prepared for the challenges that lie ahead.Having completed my (insert degree here) in (insert date) from (insert name of university here), there have been so many opportunities in life that I have not been able to take profit of because of the competitiveness of the working environment. I believe that this experience and background of mine will help me pursue this dream. Being a (insert career) is only the beginning of a long journey for me. I put one crosswise that it will not be easy and I look forward to that challenge. In the short term, I see myself completing this degree and fulfilling the requirements for this course.I believe that this experience will be sufficient to prepare me for the next step which is applying for a good internship position that will give me the training that I need. I eventually plan to pursue larger goals such as taking a doctoral degree and perhaps starting my own business. The world is fast-flying becomin g a borderless place. Cultures, races, beliefs and ideologies are blend together and interact because of the growing advances in communications. In order to succeed in this world, one needs to be able to adapt to the various cultural differences as well as be able to maintain a certain sense of individual identity.This is the advantage that I feel I can get at this fine academic institution the training to be competitive in the global sparing and at the same time the flexibility to be able to deal with the different cultures in the diverse business world. That is why I believe that this course is a crucial step for me. My success and my accomplishments here will herald the beginning of the fulfillment of my personal and professional goals. It is said that the one thing that zippo can ever take away from you is your education and that is the one thing that I plan to not only gain for myself but for others as well.My closely important character strength, in my opinion, is my abilit y to adapt, accept and learn. My business acumen and knowledge is due to the fact that both my parents are business oriented and running businesses of their own. This provided me with a closer view of what I need to accomplish at an academic level before venturing into a business of my own, particularly in this highly competitive field. My personality, in my humble opinion, is best suited for this kind of endeavor (business) because of my ability to multi-task.During my past work experiences, I have often come across as witty and amiable. Yet, I am no push over when it comes to working in a corporate or business environment. I severely believe that I can succeed in anything that I want to as long as I work seriously at it. I get things done. The job gets done faster and more efficiently as and when the objectives are clear, the strategies acceptable, and the resources are available. Of course, in the real world, these do not always happen. To the purpose that they happen and to the extent that I can make them happen, I go after them and manage to get the job done.While I personally believe that there is no such thing as a free lunch and that everything a person has in life must come from hard work and perseverance, I also believe in charity. I believe in helping others who do not have much in life. I believe in helping people regardless of their nation, race or creed. I believe in being a better person so I can best help myself and others around me. I believe that (Insert Name of University) is the best place for me to turn these beliefs into realities.

American experience

The past Grecians were the first to introduce philosophical mind to mankind. When one thinks of Greek philosophy, three individuals get into into mind Socrates, Plato and Aristotle in this order. Plato was Socrates protege and Aristotle that of Plato. These men non only enlightened men with their brilliance tho also helped provide moral guidance to fiat for this was the position of philosophers whose wisdom was valued and sought for from the lowliest citizen to that of kings. This was all but forgotten during the time of the Romans and the Middle Ages.The Renaissance saw the return of classical Greco-Roman culture in most respects but it fell short when it came to philosophical pattern especially in the purview of politics. It was here that a new political thought emerged courtesy of Niccolo Machiavelli. Through his work, The Prince, Machiavelli did not only provide a theoretical framework for his patron, but would also be employed by future leading who found his ideas not only practical, but very useful in helping them achieve their goals. The Renaissance period was the result of the Humanist movement that emerged during the go down years of the Middle Ages.Prior to this, secular political philosophy was already existing during the Holy Roman Empire but the extent of its influence was rather limit because the academic field was wholly influenced by Christian scholasticism. The Humanist movement picked up momentum as it brought back classical ideas to supplant scholasticism. Those who held on to Christian values saw the Renaissance as the return to paganism which was not only evident in the art but in philosophy as well and Machiavelli was the one who stood out during this period with virtually no peer.Machiavelli was born in a tumultuous era of the Renaissance. This was the time the Popes, heads of the Catholic Church were important enough to raise their own armies and waged war wealthy Italian city-states, though enjoying relative autonomy from the prosperity they enjoyed were susceptible to attack and conquest by unconnected powers such as Spain, France and even the Holy Roman Empire and this was further made complicated and to an extent convoluted with series of political-military alliances which continually changed as old allies and confederates changed sides on a whim and at any given time.Moving forward beyond Machiavellis lifetime, this was also a similar occurrence in later centuries, thereby validating Machiavellis observations and ideas. This period was also characterized by political instability and volatility as governments rise and fall even though it had barely been around by and by its installation. This was the world of Machiavelli. Ironically, he himself was its victim when he was part of the republican faction that saw the expulsion of the Medici family from power and was banished into exile by the same family when it was restored to power.It was during this time of exile that he wrote The Prince which he dedicated (ironically) to the Medicis, the very same people who banished him, as a way of currying their favor in goal his exile. The Prince emphasizes how a ruling prince, the title of the rulers of the city-states, can maintain control over all he governs. This is a rather tough balancing act as the prince needs to exercise control over the resources of the state in order to maintain it and at the same time meet the needs of his people.That requires the prince being someone above reproach almost to the point of being infallible, whilst privately acting amorally to meet the goals of the state. Machiavelli based these from his observations as a Florentine diplomat, and his study of ancient history, particularly the history of the Roman Republic. It can be inferred here that by the time Machiavelli wrote The Prince, the ideas embodied here are not exactly new but something he revived based on his studies.In this social and political milieu, Machiavelli observed the way people g o throughd and had in mind a plan to educate or enlighten leaders how they should rule and even define their lifestyles if they fatalityed to stay in power longer. During his time, he noticed that most people were obliged to live virtuously as according to Aristotelian ethics. However, he dared to challenge this belief, saying that living virtuous lives does not necessarily lead to happiness. Machiavelli, in a nose out of irony and apparently going against the norms, viewed misery as something useful which prince should capitalize on if they wish to rule longer.Machiavelli states boldly in The Prince, The answer is, of course, that it would be beaver to be both loved and feared. notwithstanding since the two rarely come together, anyone compelled to choose will find greater security in being feared than in being loved. As long as you serve their interests, they are devoted to youMen are less nervous of offending someone who makes himself loveable, than someone who makes himself terrorisationA ruler should make himself feared in such a way that if he does not inspire love, at least he does not annoy hatred. For it is perfectly possible to be feared and not hated. (quoted from Morgan 510) From this statement alone, one might think Machiavelli was trying to corrupt minds and undermine the virtues being practiced during his time by entertaining such a thought. But if one would only take an empathic look, The Prince does not dismiss morality, entirely. It somehow redefines morality in more hardheaded terms which is characterized by what is considered acceptable cruel action, but it must be decisive, swift, effective, and short-lived. It can be further inferred that Machiavelli saw how ironic it is to yield good results by performing evil actions.However, one caveat here is that the evil Machiavelli used is not the same as evil in the Judaeo-Christian sense of the word. For Machiavelli, cruelty should not be taken at grimace value or in absolute terms as had shown in one observation He (duke) repose Mr. Remiro dOrco, a man both cruel and efficient, in charge, and gave him absolute power. DOrco in short order established peace and unity, and acquired immense authority. The duke determined such unchecked power was no longer necessary, for he feared the people might come to hate it. So he established a gracious court, placing an excellent judge in charge of it. (quoted in Morgan 493-494) What this means is that evil or in this case, cruelty should not be taken at face value for what it denotes. Rather, cruelty is defined as repressive actions taken by the state, more often than not manifested in the use of force to make things happen. But in so doing, the prince, or any ruler for that matter, is justified in his actions because it accomplishes a goal which in this case it to see to the preservation of the state and society as a whole, thus giving meaning to the Machiavellian adage, the ends justify the means. As a treatise, its primary intellectual contribution to the history of political thought is the realistic approach which sees how political realism clashes with political idealism and based on Machiavellis observations, the former prevails as the ideals based on classic Greek ideas of Plato and Aristotle tended to find no place in modern society where they used to emphasize the need for enlightened leadership or rule.Modern-day rulers do not acquire that luxury of being enlightened and they find Machiavellis ideas making more sense. It is only rather ironic and unfortunate that those who subscribed to these ideas are those Machiavelli would not want to tyrants, despots and dictators. His idea of a leader using acceptable cruel action came from the dictators of the ancient Roman Republic. If there is something this paper has proven, Machiavelli is not so bad after all.It would appear that most of his ideas were taken out of context and given the impression he encouraged rule by tyrants when he actually was not. It was only a matter of pragmatism and to an extent prudence though not in the same level as Platonic and Aritstotelian thought. Works Cited Morgan, Michael L. Classics of Moral and Political system 4th Edition. Indianapolis Hackett Publishing, 1992.

C.S.I – Myth vs. Reality

Jennifer Weaver L. Leggo Law Monday April 19, 2010 C. S. I Myth vs. Reality shame Scene Investigation is a series that followers investigators that use evidence to solve murders. The show is very pop due to its courageous matter and popular characters. However, despite CSIs popularity it has been heavily criticized for realism to actual crime solving. CSI portrays an inaccurate, to say the least, image of how police solve crimes. To begin with, CSI has depicted many manifestations to people who consume it. Two main things noticed in the episode watched are the myth of crime scene investigating and DNA testing.The show does a really healthy job hollywooding the field of forensic science. One clear myth of the show is its characters and how attractive they are. Forensic scientists are more similarly to look like fat men with glasses rather than sexy women who wear camisoles to a crime scene, as seen in the show. In addition, the show depicts solving a typeface as easy and not ti me consuming, when in reality the majority of these cases would take months or even years to solve. Moreover, when collecting evidence and DNA in the show, it shows DNA results returning in a matter or hours when it would normally take years.This false interpretation contributes to viewers manifestation of DNA testing in real cases thinking that its an easy process. The only reality of the show found was when one of the investigators collected a finger print, however, even that was glamorized because a print would never come out so clear, as it did in the show. Overall, the show itself is a good show, it is very entertaining, from its graphics to the acting, however, its realism is non-existent and it exemplifies the forensic field falsely.

Non-violent Methods are Better Way of Training Children

As we know, physical punishment has al expressive styles been an effective way for readying animals. Once they become wild, flinging the lambast is what we do to make them being well-behaved. However, does it work for training children? Are their behaviors all get better and better after that? In my point of view, I strongly object parents who admire that physical punishment is the best way to teach and train their own children. Although the pain of body is easy to make people find the lesson, on the other hand, it may also be easy to leave the scars on body and heart, cause family problems and losing the opportunities for children to judge the right and wrong by themselves own.First of all, still the pain of punishment will disappear, the scars on body and heart somehow will remain for the entire life. With no doubt, teaching children not to spill the take out on the floor by simply slapping on their bottoms would be a rapid way to warn them not to make the identical mistake again. However, I think your children would remember how bad you treat them much than the lesson theyve learned and reflect this rage on their children in the future by teaching them in same way. In addition, some researches even have shown the causes of some criminals psychological problems sack be traced back to their parents serious physical punishment or even abuse. The former dictator of Iraq Saddam Hussein would be a good example.Second, without violence in the house, I believe children will have a happier childhood and get along with their parents better when they grow up. If we observe the relationship between parents and children more carefully, it is not hard to find out the happiness lively in the house is not only connected to childrens behavior but also parents. After all, simply punish them physically cant make them easier to understand what exact the mistake they make because they only know its wrong but preceptort know why it is wrong. However, although it takes more cartridge holder, if you explain to them why they do is wrong and what bad results they may cause instead of punish them, whence it would be easier to make them understand this mistake can not be go ine again without making an awkward atmosphere in the family.Finally, to let the children know what is right and what is wrong, I think the best way for them is to experience and judge by themselves. Like I mentioned above, the most important principle is let them know why its wrong. Once they find out, then their brain will naturally tell them not to do it before they get hurt (no matter by themselves or parents). For instance, even you strongly warned your children dont get too close to the fire, they still want to touch and feel it what it is. But once they suffer from the pain of burning, I assure you they dont dare to do it again on purpose.To make a conclusion, I think physical punishment is not the best way to train children. Although it is fast and effective sometimes, yo u will never know what consequences it may bring in the future. After all, compared to the bad relationship and many problems it may cause, the long time it takes to teach a child in a liberal and gentle way seems very worthy.

Social Psychology and the Sustainable Future Essay

What has Global warming, Ozone Layer Depletion, Soil Erosion, Air Pollution, Carbon Emissions, and other environsal issues have to do with Social Psychology? One of the reasons for writing this paper, is to answer that question by showing the relationship between the environment in which we live and genial psychology.I will endeavor to do this by looking at a root ca using up behind our bionomic dilemma, as good as crack possible solutions and suggestions for social behavioural changes that each one of us could employ, as non single caring human universes, only when as Christians follow throughing our God-given mandate to regularisation over the earth He created in the capacity of c aretakers and stewards. As explained by Dr.David G Myers in his excellent book entitled Exploring Social Psychology, the lease of social psychology is a study in which social psychologists scientifically explore how we as humans think about, influence, and relate to one another Myers 2009 p. 1. He goes on to quote novelist Herman Melvilles poignant observation, which states, we stinkpotnot live for ourselves alone, for our lives are connected by jet invisible threads Myers 2009 p. 1.And therein lies the root cause of our ecological problems. Because of our social orientation existence our personality psychology or psychodynamics which forms our worldview by the way weve been taught to think and act within the society in which we grew up, most people and societies, if not all, are inherently egotism-centered. A perfect example of this societal self-centeredness is clearly seen here in the United States of America, more so than in any other place in the world.The unrestrained, unbridled, and unprecedented consumerism and negate has sadly be bewilder this countries social norm. Generally speaking, we as humans, tend to give little thought, every intentionally or unintentionally, about how our attitude, actions, and behaviors might affect others in the society in wh ich we live or for that matter, the rest of the world. Because our lives are connected by 1000 invisible threads, our attitude, behavior, and actions displacenot help but payoff others.We are connected in many different ways, but primarily we are connected by being members of one and the same human race, sharing an earth which we all call home. Therefore, social psychology and the sustainable future of our environment are connected in the sense that as human beings, sharing the same earth, social psychologist can positively influence societies to shoot down about change through and through implementing strategies within a society through educational and other means, that would address the regard for other-centeredness, as opposed to self-centeredness within our societies.This hopefully, through educational campaigns, would over time qualify social norms throughout global societies, and help to positively shape our attitudes, behaviors and actions toward the environment in which we live, and encourage a more sustainable environmental future. The purpose of environmental education, is to bring social awarenessof how each individuals attitude actions and behavior, can and does have an environmental affect whether positive or negative, not only themselves and their own environment, but on the environment of others also.So, environmentally speaking, this means that each individual person, convention, society and nations environmental habits and lifestyle which is mainly channelise by the social normsof the country and the culture in which they are living, can have a global environmental impact. Social Psychology in the sustainable in plan of attack 4 Social, psychologically formed thought processes, cause individuals and groups within a society or culture, to behave in ways that are considered design to them, even though theyre ttitude, behavior and actions are environmentally annihilating. One of the ways I can illustrate the fact of how our attitudes, b ehaviors, and actions another words what we do and how we live, can and does affect others environment even though they may be living on the other side of the world, is by looking at the worldwide issues of occupation out befoulment and its causes.Air is something that every living thing needs, as the famous 70s hit song sung by the British groupThe Hollies states, all I need is the air that I breathe. other translation of that song humorously states I need to be able to breathe. That we need air to breathe is an axiom, a self evident truth, for without it we die. In actual fact, air is one of the reasons why Earth is the only planet within our solar system that can sustain life, and in which life can be found. Air supports life, but the air has to be clean for life to be sustained. We dont really need to be told that the air is polluted these long time because we can see it.This is especially true if you happen to live in the city of Los Angeles, which for many years has been the butt of smogginess jokes, and recently topped the American lung Associations bad air list of most polluted cities in America GMA news 2012. Why is the air polluted so badly? How did it get that way? The city of Los Angeles, same(p) many other places in the world to solar day are to a majuscule degree responsible for producing much of the bad air in their cities.However, bad air is like a shot being found in cities and other places where there is no air polluting factories or industry to blame. This is because air pollution does not recognize foreign boundaries, and like the proverbial trapeze artists, pollution in the form of toxic emissions can and do fly through the air with the greatest of ease. Because of this, bad air has runed up in places where it did not originate such as guinea pig Parks and wilderness areas in remote parts of the United States.This is due to the fact that one countries air polluting practices can have a dramatic effect on another countries air quality located on the other side of the world. Toxic pollutants and emissions rise from factory smokestacks, power plants, and exhaust emissions , from countries who have no clean air act and therefore are under no threat of penalty or prosecution for noncompliance. These toxic emissions, are the result of unrestrained air polluting practices by countries who show little or no interest in environmental conservation.This toxic pollution rises into the wind currents and jet-streams, which carry the poisonous air hundreds, or even thousands of miles away to another part of the world, where it then affects the air quality of the place where it settles, creating health hazards and pollution within that cities population and location. So, the irresponsible polluting behavior and actions of one group/country, can have a drastic negative effect on another person/s, group/s, country/or countries, cause them to suffer debilitating health hazard consequences for which they were not responsi ble in creating.So you see in this one small illustration, how another person/s, group/s, or even other countries irresponsible attitude, actions, and behavior toward environmental conservation issues, can inadvertently and negatively affect another person/s, group/s, or even a whole countrys populations health and well being. Many first world countries have environmental laws that heavily penalize companies for noncompliance, and therefore helps to limits air pollution to varying degrees.Yet there are more countries who dont have any environmental laws, restrictions, or boundaries in place, and who Social Psychology in the sustainable next 6 do not recognize or practice environmental conservation. And so these ontogeny countries by their who cares, its business as usual attitude and behavior, become one of the major contributors of bad air on a global scale, through their uncontrolled, unrestrained, release of toxic emissions into the atmosphere where it becomes an global trav eler.However, air pollution caused by toxic emissions is only one of the environmental concerns facing humanity today. Another environmental concern, which we are being constantly reminded of through the news reports, newspapers, Internet, etc. is the issue of global warming. This is also known as climate change. Scientists use the name, or term global warming, so as to identify what types of climate change is actually happening i. e. , the planet is not getting cooler but warmer, ergo, global warming. One of the reasons they state this is happening is due to the excessive amount of a gas known as CO2.This is degree Celsius dioxide, which is something that we, after taking in oxygen through the air, actually exhale. While CO2 is an odorless, tasteless, inert gas, it is also a spin-off of combustion, which is generally contributed to automobile emissions. However, while CO2 is a byproduct of automotive engine gasoline/diesel/natural gas combustion, it is also a byproduct of combust ion associated with the burning of coal and oil to generate electricity and heat buildings. In fact, anything that burns will have CO2 as one of its emission byproducts. Because of the increase of automobiles, trucks, factories, etc. here is an excessive amount of carbon dioxide constantly being released into the atmosphere. Along with the deforestation of whole rainforests note trees absorb CO2 gases and convert CO2 into oxygen by the process of photosynthesis. This is one of Gods brilliant ideas for replenishing the oxygen we use. However, by cutting down all the trees in the forest, were destroying the earths Co2 converter, Social Psychology in the Sustainable Future 7 and the combination of other greenhouse gases , which come from agricultural and industrial sources, global warming is the result.However, there is also another detrimental effect of having in like manner much CO2 in the air that has to do with ones respiratory health, and is known by a condition called hypoxia, or hypoxiation. West, 1995 p. 22 This is a pathologic condition in which the body as a whole, or region of the body is take of adequate oxygen supply. This is due to the fact that the body is deprived of oxygen because CO2 in the lungs is inhibited from being released, and so accumulates causing too much CO2 to be where oxygen needs to be, and therefore goal ensues as a result. West, 1995 pp. 22. The use of CO2 displacing oxygen is great for firefighting is actually a preferred fire extinguisher in place of chemical pulverisation for distinguishing fires, but its no good for breathing. The world climate is changing because CO2 is in excess, and humans are the reason why it is so. So farthest weve looked at some causes of air pollution and how it can originate from one part of the the world and through air currents effect everybody globally.But in discussing social psychology in the sustainable future air pollution is only one component of many. There are many environmental conce rns for a sustainable future, which also include water pollution. Just as we need clean air to survive, so also we need clean water for both boozing and food. In actual fact, it is quite possible for a person to go many days and even weeks without food, but only a few days without water. Clean water is essential for drinking as well as sustaining aquatic and marine life in our rivers and oceans.However, with the high human demand for oil, environmental catastrophes and disasters such as the Exxon-Valdez oil spilloff the coast of Alaska in 1989, and most recently the BP oil Social Psychology in the Sustainable Future 8 spill of 2010, have polluted the life-sustaining ocean waters and left a path of ecological destruction, which much like the fallout from an atomic bomb, may take forever, if ever, to recover. Even now as I write this, were told by BP officials and their advertising campaigns, that the waters in the Gulf are put up to pre-oil spill status.However, a recent study repo rted by Brian Williams on NBC national news states that marine life such as dolphins are earnestly ill and due to health problems consistent with exposure to oil. Illness ranging from lung disease, kidney malfunctions and liver disease has been found throughout dolphin population which cause has been attributed to the ingesting of oil NBC periodical news March 23 2012. Basically what were being told through the million-dollar advertising campaign by BP, is not true.We are still reaping the consequences caused by the colossal oil spill where oil spewed out from the ground unrestrained for months. On top of water pollution, the sea is being devastated daily by the spacious nets and Longlines of commercialized fishing vessels. Longline fishing is a commercial fishing technique. It uses a long line called the main line which can be up to 50 miles long, with thousands of baited hooks attached at intervals of approximately every 20 yards. Hundreds or even thousands of baited hooks c an hang from a single line.Although Longliners commonly target tuna, vex, halibut, unluckily a baited hook is not very selective and many other species are caught and killed inadvertently. This is very troublesome, especially for those animals, mammals, and fish species that are on the jeopardise list, i. e. The leatherback turtle Sea Turtle. Seaturtles. org 2003 Can you imagine a 50 mile long fishing line with corks set at every 20 yards, or huge Social Psychology in the Sustainable Future 8 dragnets, scraping the bottom of the sea for its fish, crap, shrimp and other marine life.This is all done to fulfill the growing populations appetite for seafood. Yet he growing need for bigger proceeds is only one part of this very important ecological problem. Another part is the damage that is caused by the implements used in harvesting. I have personally seen the damage to the bottom of the sea caused by the nets being used to harvest fish from along the bottom of the sea beds. These n ets are called drag-nets for good reason, as they scrape the bottom of the oceans floor so that nothing escapes. As they scrape along the bottom of the sea, they drag every kind of a marine life you can imagine into the net.The ocean floor then looks like its just been plowed. Thus, these drag-nets leave behind a path of destruction in their wake, by destroying all aquatic plants, and marine life forms and the environment in which they live. Another issue that is caused by fishing trawlers using dragnets, is waste. Nets are by no means selective as anything and everything gets caught in the net. Once these nets are hauled in, much of what is caught in the nets is not used, but thrown out for reasons of either being under size, wrong variety, or in some way nefarious etc.Some of the seafood is kept, and the other is thrown out to die. The fish and marine species that are caught in the nets or on the long lines as a byproduct, sea turtles, including the extremely endangered Leatherb ack sea turtle, various sharks, including some species which are also endangered, and also others. Seeing there is no supranational laws to reduce bycatch, we can expect that many more species will be added to the endangered list as part of the long-term decline, caused by these devastating fishing practices.So apart from destroying the environment which sustains our fish and marine life in our oceans, rivers and waters through pollution, waste and harvesting practices, we continued the Psychology and Sustainable Future 9 devastation by overfishing the waters to to the extent that fish that were once found in abundance 50 years ago, are now at the address of extinction and have been placed on the endangered list. Two of the fish species I would like to talk about here were, up till recently, very common. One is the Atlantic cod, and the other the Giant Bluefin Tuna.These two fish species once abundantly populated the Atlantic Ocean until the writ of execution of gill nets, drag n ets, and now the dreaded long-lines of commercial fishing vessels. In a relatively short amount of time, the use nets and long lines have devastated the cod and tuna populations worldwide through overfishing. Even though size limits and harvesting amounts have been supposedly set by international bodies, Atlantic Cod, Bluefin Tuna, and many other fish species are under the gun, and may never recover, especially the majestic bluefin tuna tuna, which is much coveted by sushi chefs and is considered a daintiness in Japan.Maybe it is for this reason that Japan, under the guise of supposedly abiding by the international fishing laws, have reportedly and consistently ignored the international laws for size limits and harvesting amounts. Through their longline fishing vessel fleet have continued at a ever increasing rate to catch bluefin tuna, to the point that they, could be considered to be the major contributing factor, as to why this fish species is numerically declining to a point of having to be put on the endangered fish species list. Glover, Charles. The End of the Line. 2008.It is a well-known fact that the Mitsubishi Corporation. Not only owns several long line ships which go out to sea for months at a time and dont come back until their freezes are all full of bluefin tuna, but is the major purchaser of bluefin tuna. As well as fishing for bluefin tuna with their own fishing vessels. They have also been known to purchase as much bluefin tuna as they Social Psychology in the Sustainable Future 10 can, from other fishing vessels. These vessels are known as Pirate Fishing Vessels, ignore international fishing laws and catch all they can in what you might call an undercover operation.These pirate fishing vessels have, within the past 10 years, come under a lot of scrutiny by the Greenpeace organization who sail the seas searching for these pirate fishing vessels so as to catch them in the act. Of ill-gotten fishing, netting, long lining etc. Greenpeace. org 2011. Although many nations, including the United States, supposedly participate as international management bodies to maintain global tuna populations, the species continues to decline at an alarming rate and are now on top of the endangered species list because its numbers have depleted to such a point that it may never be able to recover.As you can tell air and water pollution combined with overfishing is a concern of mine, mainly because I see it is preventable, but for the selfish, self-centered, all-consuming greed of people from all walks of life I could continue on for quite some time, however I must bring this article assignment to a conclusion by talking about causes of environmental damage. As much as we like to blame tornadoes and hurricanes for most of the environmental damage, the biggest cause of environmental damage is man himself. Mankind is now the number one cause of all the destruction happening on Earth.We are the major cause of environmental disasters, beginni ng with the industrial exploitation of the resources of the Earth, which has become especially bad since the population of the Earth has trippled in the last fifty years to a point which, even with more efficient means of distribution, there is simply not enough food to go around. Obviously the reasons for the possible future scarceness of food, water, among other things, is the wasteful lifestyles that we have become accustomed to, especially here in the United States.All you need to do is look around in any restaurant here in the United States and see the huge Social Psychology and a Sustainable Future 11 amounts of food being thrown out in the trashcan while people on the other side of the world starve. Its been noted in the book, exploring social psychology by David G Myers, that the human demand for things such as land, timber, fish, and fuels is increasingly exceeding the Earths regenerating capacity. Myers, 2009 p. 378-379.My point is this, with the present consumption of re sources by our, wasteful habits and devastating harvesting techniques, coupled with the destined growth of population, further pollution, global warming, and environmental destruction, seem inevitable unless there is change. For the average American who lives with luxuries unknown by even royalty just a century ago, our lifestyle of unrestrained, unbridled, ever wanting more consumerism will be brought to a screeching halt unless there is change. Lets face it our wasteful lifestyles cannot continue forever. For beyond the sunny skies of comfort and convenience.Dark clouds of environmental disaster at gathering. Sciences have accredited this coming ecological, environmental disaster to increasing population and increasing consumption. Myers, 2009 p377. I come to this conclusion due to my observations of the wasteful practices I see around me every day of my life here in the United States I offer this small yet effective illustration of the environmental conservation. In Australia whe re I was raised, we grew up with armored combat vehicle water. Where you rely on the rain to fill a tank that is used for your drinking water, bathing, and bathroom uses etc.Under these conditions you learn to conserve and not waste water in every way possible. One of the ways I taught my children to conserve water was not to leave the tap running when they were brushing their teeth. They were instructed to deform the tap on to wet the brush, then turn the tap off while they apply the toothpaste to the brush and brush their teeth. After they had brush their teeth, they could then turn the tap on to rinse out their mouth and clean their toothbrush. Idiosyncratic? Not really. Just letting my children learn not to waste water and to take account the God-given resources we have available to us.

Development from Birth †19 Years Essay

All babyren and young people develop at different rates, plainly the order which they advance in differs very little. Childrens development tends to progress from head to toe, inner to outer, from simple to complex and from general to specific.Each childs physical, social, emotional, and intellectual and language development exit be looked at through age stages. All of these categories argon as important as each other and butt each have a hearty impact on the childs full adult potential. natural development is the growth of movement skills in both fine and gross repel skills and development in hand to eye co-ordination. Each of these is inter-connected and therefore toilette all be of impact to one other. mixer and emotional development is the work on of forming relationships, learning social and cultural skills, caring for others, independency, decision making, building confidence and learning to handle emotions in a healthy way. Intellectual development refers to the pi nch of information, lengthening attention span, the reasoning in daily experiences, developing memory, logical thinking and questioning. Language development is the understanding and gaining of language, developing vocabulary and body language.0-6 Months corporal development At this stage a baby should be able to turn their head towards sound and movement, watch an adults face when cater and smile at the faces and voices they find familiar. They should be able to chair their feet when lying on their back, look and reach for inclinations, hold and shake a rattle and wander items in their mouths. Social and emotional development At this age a baby will respond to adults voices and faces, prominently their mothers, possibly by smiling. They will concentrate on adults face during unraveling and be extremely helpless in adults for reassurance and comfort, quieting when held and cuddled. Language development At this age a child should make a variety of happy sounds, respond to musi c and sounds (this can be very calming) abd watch their carers face and try to repeat their movements.6-12 Months sensual increase During this period a child should be able to move from sitting with support to sitting alone, roll from their tummy to their back and begin to crawl or shuffle on their bottom. Pulling or pushing against an adults hand to reach a standing position, raise arms to be lifted, turn to look when their forebode has been called and to try and reach for food to put in their mouth. Social and Emotional knowledge A child will enjoy the company of others and games such as peek-a-boo, shows affection to main carer but be shy towards strangers. Language reading The babbling sound begins A young child will make 4 or 5 different sounds at this step, show feelings by squealing or crying and laugh or chuckle to show their enjoyment.1-2 YearsPhysical Development A young toddler will begin to walk (with or with-out a push along toy), sit alone confidently, wave goodby e, feed themselves, point to what they want and to shake their head for no. Their thumb and branch two fingers will be employ to grip, crawl upstairs, stoop when picking an object from floor level, begin to show preference for one hand, build tower of few bricks and to begin to hold crayon in palm and to scribble on paper.Social and Emotional Development Like to please adults and to perform in front of an audience, may become anxious or distressed when separated from know adults, may grow attached to a comfort object (such as blanket), can mostly be cooperative and be easily distracted from uncl studyed behaviour and can play along placement other children. Language Development Move from using single words to putting them together as a phrase, they will understand key words used in sentences, in the second year children start to understand the use of conversation and begin to copy carers. Childrens understand outstrips their ability to express themselves hitherto by two years th ey could be using from 30 up to 150 words.2-3 YearsPhysical Development Kneels to play, throw and kick a ball, builds larger brick towers, pour liquids and uses pencils to make marks and circular scribbles. Social and Emotional Development Developing sense of possess indistinguishability and wanting to do things for their selves, demanding of adults attention and being jealous of adults attention being shred, reluctant to share play things, acts impulsively, requiring needs to be met instantly, prone to breach of emotion tantrums, enjoys playing with adults or older child who will give attention, beginning to play with others of own age for short periods of time.Intellectual Development (0-3 Years) commence to realise others are separate beings from themselves, imitates others and tries out ways of behaving in play, becoming more confident but still needs adult reassurance Language Development Put words together in a sentence and beginning to ask questions (What? Why? How? Who? W here?) can join in well known songs or verses and put actions to words (Row-Row-Row the boat) Could possibly be using several hundred words by 3rd birthday, can scribble and make marks on paper with a crayon.3-4 YearsPhysical Development magnanimous Motor Skills Jump with feet together, walk on tip toes Throw a ball with aim and walk up and down the stairs. Fine Motor Skills painting, threading beads on a lace, gain control over food utensils, use scissors and hold pencil to draw house and or people. Social and Emotional Development becoming more independent and self-motivated, feels more secure and able to cope with unknown surroundings and adults for periods of time, becoming more cooperative with adults and likes to help. Sociable and friendly with others, plays with children and more able to share, beginning to consider the needs of others and to show concern for others. Intellectual Development Understand two or three simple things to do at once (eg Get a glass of water, brin g it to your brother and then prevail the glass back to the kitchen) Can sort objects by size and type (by colours, animals or shapes)Language Development (3-4 years)Pitch and tone can begin to be used alongside present and past tense. Vocabulary will be extended to 1000-1500 words and marks made by crayons will become more controlled. (4-5 years) Grammar can become more accurate and questions more complex, understand that books are a source of pleasure and use pictures to help them follow the story. Language will be used to communicate a childs ideas and they may begin to recognise their own name and a few frequently seen written words, a pencil will be able to be help more confidently and shapes can be copied to form some lettering.5-7 YearsPhysical Develpoment Large Motor Skills Hops, kicks with aim, catch a ball, skips, rides bicycle, climb confidently. Fine Motor Skills Haandels pencil with control, copy shapes and write some letters, sews stitches, threads needle, can do butt ons and shoe laces. Social and Emotional Development Makes friends but may need help in resolving disputes, developing understanding of rules but still finds turn-taking difficult. Enjoys helping others and taking responsibility, learns carve up about the world and how it workd, ad about people and relationships, makes friends (often short term) and plays group games, needs structure and routing to feel safe, when behaviour is over the top they need limits to be set.Intellectual Development Begin to understand about sameness and difference in various aspects of life, can begin to understand that differences can exist side by side. Can begin to see different perspectives on the same subject, for example the same amount of water can look different in different containers. Language Development During this period the chid can speak fluently and be able to make up stories, handle books well, understand that text carries meaning and recognise and increasing number of letters linking the m to sounds.7-12 YearsPhysical Development Large motor skills are met such as running, jumping, skipping, climbing, kicking and hitting balls provided teams games are usually enjoyed by age 8. Social and Emotional Development Become less dependent on close adults for support and therefore can cope with the wider environment along with enjoying being in groups of other children of similar age, usually influenced easily by peers. Developing understanding of what behaviour is expected in certain situations and what is unacceptable, a sense of fairness and justice.Gender identity is becoming more apparent and preferring to play with same sex friends. Wanting to fit in with peer group and wanting to form closer relationships from age of 8. Intellectual Development Able to read to themselves and will take a active touch on in certain subjects by age 9. Language Development Will need help learning how to spell complex words, with help from adults and teachers vocabulary will grow when ne w words are introduced, speech becomes fluent and can describe complicated happenings. Reading out loud and sharp the difference tenses and grammar will also become noticeable.12-19 Years (Adolescence)Physical Development Adolescence is said to be the period between childhood and adulthood, this can start from as early as 11 years and up to 19 or 20 years. The rate of development during these times can differ significantly and are different for both genders. This can be a very difficult time for teenagers as being similar to your peers can be a considerable pressure developing early or late can single teenagers out from others and bring up many emotional factors. Boys Adolescence for boys usually starts at 14 years which is later compared to girls, however at the end of puberty boys are usually bigger than girls. Sex characteristics at this age are developing these involve body hair, deepening of the voice, broadness and muscle growth. Testicular and scrotum growth begins in earl y mid puberty, the penis growth starts a bit later but continues for a longer time period. Girls Puberty for girls can be as early as 8 years although the average age is 13.Breast develop is traditionally the beginning of puberty around the age of 10, pubic hair will then begin to grow and become curlier. Depending on when puberty first begins for each young lady they may be physically mature by the age of 15 and close to her full adult height however her hips and breasts may still become fuller. Social and Emotional Development The first emotional factors to come with puberty are usually self-consciousness of the teenagers body changes and whether they are normal compared to their peers. Emotional maturity can feel a drastic change to the teenagers, feeling their childish needs with adult desires, desiring freedom but needing guidance this can be a very confusing time for the young adults. Feeling less importance on their parents approval and rather turning to their friends for group-acceptance and behaviour codes.Along with this new found independence comes new questioning of the world, community values, personal values, beliefs and views these will then individually sculpt the identity of the young adult. During this time many teens form close friendships with their peers of their own gender and most also develop an intense interest in the opposite gender, out from the emotional security their family provides the teenagers are open to many different emotional situations including potential rejection. Intellectual Development With physical and emotional maturity comes maturity of the foreland and the individuals words and actions.As the teenagers freedon and independence grows the need for maturity grows with it. During adolescence young people increasingly take responsibility in their lives in areas such as finances, employment, relationships and accommodation. The process of acquiring full responsibility should be complete by adulthood however the ra te of development is dependent on the amount of guidance given, to helping the brain to make the connections between knowledge and practical application to daily life.Education will be another main factor, next to parents, to shaping these young adults the education system with its teachers will assist in helping the young adults to understanding moral, social, economic and cultural codes that will form the foundation of their identity. Language Development As confidence and knowledge of language grows teenagers tend to develop different forms of communication such as sarcasm, tease language, shortened text language and the skill of formal or informal debate. Being able to express themselves with more words and forms of communications is a gist of their maturity.

Formal and Informal Organisations Management

Introduction This undertake is based on Formal and In orb organisations and the details and difference mingled with the two. Recommendations and conclusions be overly move based on the information presented. Formal and In ballock Organisations The fundamental concepts of bollock and unceremonial organisations be regarded with the temper and processes in the relieve oneselfplace. A formal organization is the actual framework of the organization including its organizational chart and its cosmic string of command which determines accountability.However, within the informal organization, otherwise known as the grapevine in a business, is the acquainted(predicate) working relationships that atomic number 18 established in the business place and contributes significantly to work culture. (Reingold, 2007) The real endeavor of an organizational chart is to effectively outline the structure of the formal organization. It shows who is accountable to whom, from the top manageme nt to optic management and front line employees. It also shows the horizontalrelationships of the different useable and operational divisions and department personnel.This chart consists of the functional framework and is important in the workplace to establish stability, clarity in work relationships and describe standards between supervisors and subordinates. (Parker, 2002) Although top management in some businesses does not take into account, the actuality of informal organizations when trying to determine culture, it does bemuse an essential entice on work dynamism. Workers interact with each other at different intervals and in different situations such as lunch, in the break room, and even after work.These encounters can greatly influence the level of the sense of belongingness each employee experiences or feels in the working environment. If it is that these encounters are generally negative, the quality of work ethics and morale will be very poor. (Reingold, 2007) Under standing the direct reporting relationships outlined in the organizational chart is often less important than knowing the go-to people in the company. For ambitious employees, this may mean looking beyondimmediate coworkers and managers and finding helpful mentors and internal coaches that want to help them succeed.Information communication networks are also useful tools in learning how the company works just beyond what is conveyed from top management. It is important to denounce that when front line employees get prompted into management positions they often forget the significance in striking a balance between the formal structure and informal networks within the business. Disciplined structure and clear reporting relationships are important. However, management also has a lot to gain by remembering that informal networks are real and is of much use.Managers can maximize insight on how employees feel towards their jobs and how functional terms are operating through well-known( prenominal) conversations. While formal relationships are key to accomplishing organizational and departmental goals and objectives they are sometimes restrictive to open interactions. (Parker M. , 2003) An example of a formal organization would be the Jamaica National grammatical construction Society which has clear concise goals written and duly communicated. It is a registered financial institution that provides service to the populace in a very organized and structured manner both in physical blank shell and information management.An example of an informal organization would be a study group where interactions are familiar and there is no legal framework or organizational structure that governs the operations of the group. In businesses, employees are both part of the formal organization as well as the informal. A sales work in a marketing company is part of the formal structure of the business and is given a job description and specification but can also be part of an infor mal organization within the same business such as a partner group.Recommendation Individuals in an organization ordinarily work according to the structure prescribed by formality. However, at the same time, they develop other relationships in the organization, which may be deeply grounded on personal rather than work related principles. Both formal and informal organisations exist in all businesses and can impact their operations in negative and absolute ways. My preference and recommendations with regards to choosing between the two would be the formal organization as it has many advantages.It constitutes the fundamental structure of the delegation of work and responsibilities. Without a structure it would be very difficult for employees to agree between themselves and their roles and functions and such problems multiply in large amounts with the increase in size of the organization. In addition to this, formal organisations come back clarity of what support and input each emplo yee can expect form others and in turn what is judge of him/her by others. Extreme discipline is promoted in the business and so employees have respect for each other.In formal organisations it is easier to review and revise the organization with changing requirements. It provides a framework or structure for laying mastered pay scales and taking other decisions linked to organizational levels. It also helps in other human resources education activities such as recruitment, promotions, career planning and development and manpower planning. Conclusion Formal organisations are characterized by a chain of command and empowered individuals to enforce agreed upon rules. Rotary clubs and boy scouts are examples of formal organisations.They both have a charter stating their place and function in society. On the other hand, an informal organization is one where the participants have no empowered central leader who has the power to enforce rules on the group. References Parker, A. (2002). Myths about Informal Networks. Sloan Management Review , 345-350. Parker, M. (2003). The Psychological Foundations of Business Administration. The Early Siciology of Management and Organisations , 216-235. Reingold, J. (2007). Hidden Workplace. Comments on organisation , 706-811.

Interviewing two teachers Essay

Teachers have a very important but surd job in our society. They are educators, counselors, coaches, friends, and mosttimes even a paternal figure all at the same time. This is a very heavy burden to carry while trying to educate our youth. The 2 teachers that were interviewed for this paper were Victoria Rivera, a sixth grade teacher from Brooklyn, New York, and Marcus Williams, a full(prenominal) train history teacher that also lives in Brooklyn, New York. Mrs. Rivera was the first of the two interviews.Victoria Rivera hopeed to effect a teacher her entire life, and has achieved that goal by adequate one. She graduated with a inform percentage point from Brooklyn College , and has been teaching in the New York City public school system since 1983. Her main reason for becoming a teacher was because of past teachers. During the interview, she state that she was impressed by teachers she had as a child. She also added that as a youth, she found it amusing to play school whi le working on her own studies. I retained what I learned through role playing as a teacher, was one of her replys.Marcus Williams was the molybdenum interview. He graduated from Hunter College, in Manhattan, and has been teaching in New York City public highschools for about 6 years. When asked his main reason for becoming a teacher his reaction was, There are a lack of positive Afri potbelly-American male teachers in New York. I get hold that materialization minority males especially African-Americans need positive men figures in their life anyway they can bother it. Mr. Williams also said that he feels teaching is essential for trying to give young people reasoned education.Mrs. Rivera is really a teacher that strongly cares about the students. When asked what is her opinion of an outstanding teacher, Mrs. Riveras first response was, A person who can retain childrens attention while they achieve their aim or goal She said that this is important because there are so many an( prenominal) distractions in todays society, that it is difficult, but important for teachers to meet the challenges of todays student. She came off as very caring, and student oriented.On the other hand, Mr. Williams believed that an outstanding teacher was roughone students could closely relate to. He felt that students need to feel comfortable around teachers. He said, One of the reasons that I help coach the football team is because students can see me on a more personal level. I am very close to some of the players on the team, and at times I feel as if they look at me as an senior(a) friend, and counselor, rather thence just another history teacher.Mrs. Rivera was then asked what major teaching strategies does she use. Inresponse she said that she thinks hands on lessons, and student involvement wasvery important. She said that student involvement in class banters often leads to student interaction. Students remember better when they talk about a topic themselves, preferabl y of just taking notes. Mr. Williams happened to agree with Mrs. Rivera. He said during his interview that in his classes there are many discussions about current events, and also the lessons. He felt that students are capable of having intelligent conversation whether the discussion is about a research paper for class, or a discussion about the possible war in Iraq.Both Mr. Williams, and Mrs. Rivera said that the workload after school is the most difficult part of teaching to deal with. Mrs. Rivera said that she spends two to three hours after school doing paperwork. On the other hand Mr. Williams said that after football practice he spends between two to four hours grading papers, tests and doing other paperwork. He teaches six different sections a day, compared to the one class that Mrs. Rivera has all day. Mrs. Rivera also said that discipline, and lack of parental involvement are also difficulties she comes across teaching. She said, I do have a minor in psychology, so I try t o put myself in the parents shoes. I try to stay positive and learn parents situations, but have to get the point across of how students should progress. Mr. Williams agreed withMrs. Riveras comments. He said that at the high school level there is aneven greater lack of parental involvement then in the elementary schools.In conclusion from the two interviews, I have learned both some of the positives, and negatives of teaching. Paperwork, and lack of parental involvement seem to be the most difficult problems to overcome. Both Mrs. Rivera, and Mr. Williams are sacred to helping students achieve overall success in education, and also in life. They are two teachers who want nothing else but to help the students they are dealing with, and to be successful professionals.

Samuel P. Huntington’s essay on the Clash of Civilization Review

Samuel P. runtons es tell on the Clash of Civilizations can be summarized as a snapshot of the sure differentiate of political affairs of the world through the lens of western elegance. Throughout the paper the author had do numerous hypotheses that stated objet dart nation states al scurvy remain a powerful and formidable sop up in the foreseeable future, it is the non-visible boundaries of civilizations that will shape the future of conflicts and forge allies as well as adversaries. The author has drawn from history in creating his assumption that current and future conflicts will be founded on the basis of civilizations as conflicting to kingdoms and emperors.Huntington had stated that with the rise of governments for the people that thewars of the peoples had begun signaling a major salmagundi in why mankind has waged warfare. As such, populations of each respective culture will more than in all likelihood form alliances with populations from their own civilizations and forge enemies with those they have no common ground with. The author doesnt count the time to explain the why this phenomena is occurring but chooses to only if gloss over any underlying reasons it whitethorn be happing and instead reiterate that it is in fact occurring.Many assumptions are made throughout the paper by evidence of a lack of adequate sources for many hypotheses which would leave the reader to assume that what is said is merely common knowl strand. The author glazes over major historical fifty-fiftyts which had demonstrated peoples from different cultures and civilizations working unitedly towards economic benefit such as the Silk Road.1Persuasion of the TheoristSamuel P. Huntingtons essay on the Clash of Civilizations is persuasive in historical anecdotes and real world current events. Most of Huntingtons essay need not say anything more then what is already repeated on major media outlets around the world. The essay states what has long been opposed by the far left namely, that people choose to interact, trade and form alliances with like peoples. It then, shouldnt stick to as a surprise that the author needs to say little in order to escape from an audience to his hypothesis by simply relating real world events such as rising nationalism in Russia2, Greece3 and France.One only has to look at the Anglo sphere of alliances in areas of conflict in the Middle easternmost to find that Huntingtons persuasive argument is a narrative of real world events4. Non-Western nations that hope to inflection into modern nations form alliances with Western nations but such alliances only serve to further destroy the credibleness of the elites within those non-western countries. The elites are viewed simply as puppets of foreign provoke.The rise of extremist organizations such as al-Jihad that have successfully achieved legitimacy through the democratic process of their respective nation states further proves that the will of the people in non-weste rn countries is not to be let into the club so to speak, but to form their indepedent civilizations individuation while modernizing their economies and infrastructure. Huntingtons essay was able to be persuasive due to how it presented historicalinformation in light of real world events but failed to mention historical periods that saw massive growth in economic trade and cross pollination of civilizations such as the silk road 6, Incense Road7 or even the lesser known Tea Horse Road 8.Threats, Challenges, and OpportunitiesSamuel P. Huntingtons essay can alternatively be summed up as a threat brief and the challenges it bears provide little opportunity for western nations to apply economic ventures in developing nations. heretofore, Huntingtons essay does provide a ray of light by illuminating the opportunities Western nations have to form and cultivate defense, economic and intellectual relationships within their own civilizations9. Hunting has shown that civilizations that are similar generally avoid conflicts in national security and economic trade while the reverse seems to only exacerbate the two.This presents a unique opportunity for western nations to carefully examine who they distribute as allies and coalition partners while also providing incentives for rethinking our security strategy of disarmament while at the same time attempting to dissuade developing nations from increasing their arsenals. When one begins to look at current events and policies through the lens of civilizations it becomes ostensible that many of our previous alliances with those different from us had been doomed from the start as evidence by the low participation rates of countries from East Asia who only sent token forces for operations in OIF and OEF.One could easily back off Huntings warning of working together with unlike civilizations by simply looking at the debacle of the South Korea armed forces in Afghanistan and its failure to support US operations while notwit hstanding US forces that had shed blood on their soil in order in conflicts past10.Analysis of the Future operative EnvironmentIn reviewing Samuel P. Huntingtons essay on the Clash of Civilizations it is painfully obvious that our previous alliances had been formed on whatsis rather than an introspective look into who we as Americans are and how our supposed allies view our relationships. Do our current noticeable dearth of allies view themselves as western nations, are they simply trying to give way the club or are they simply biding their time untilthey can switch alliances to a group that resembles their civilization and values more than we do?It is my opinion based upon token efforts from allies during wartime, combined with an eager willingness to carry off with terrorist and non-state actors that our current slew of allies are a bigger threat than some of our enemies. If present conflicts regulate what future areas of concern will be, we should form stronger alliances wit h like minded civilizations that have already proven their loyalty to our doweryd values such as Poland11, Georgia and former East Bloc countries that have interpreted similar stances against terrorism by deeds and not words.Based upon the technological advantage and intellectual innovation I would argue that the where US forces might deploy is irrelevant compared to who we might deploy with. Potential enemies to western interest will remain non-western countries for the foreseeable future and despite Russias growing nationalism and desire to step-up its military strength it will remain an economic defunct nation susceptible to the effects of wizard drain12 and disenfranchisement of its middle class.The issues and concerns of redefining our allies along the thread of a common civilization will greatly growth the complexity of logistics in military operations due to our geographic locations as compared to those of our advesaries. For example, due to past examples of cowardice s uch as negotiating with terrorist, if the US would remove South Korea as an ally it would have increased logistic challenges in dealing with North Korea and China should tensions continue to escalate.One would be safe to assume that South Korea would by nature befriend China, a country with a history and civilization similar to its own, which would rule out the hap of using such a former friend as a logistic hub for staging operations. However such friends have only proven to be costly relationships in the long lung which seldom salaried dividends for services rendered unto them in their time of need. The Western way of warfare has been one of discipline and the leveraging of engineering in order to gain tactical superiority over our enemies.As such, we should look to cultivate advanced technologies with nations that share our civilizations culture and use the inherent technological innovations of these cultures to develop weapons systems that will give us the necessary edge to e ngage and destroy our enemies. By doingso, western civilization such as the United States of America would not have to get into bed with nation states of civilizations much different than our own whose motives remain unclear and questionable.

Asc 330-10

October 13, 2011 330 p arntage 10 Over severally 330-10-00 Status account ecumenical pock The Status role identifies dislodges to this Subtopic settlementing from account Standards modifys. The Section caters eccentrics to the affected Codification content and links to the matchd to account statement Standards Updates. Nonsubstantive changes for specifics much(prenominal) as editorial, link and same corrections be implicated separately in Maintenance Updates. world-wide 330-10-00-1 330- 10-00No updates have been made to this subtopic. 330-10-05 Overview and Background position habitual notice The Overview and Background Section provides all overview and background natural for the instruction contained in the Subtopic. It does non provide the historic background or cod process. It whitethorn contain plastered genuine that delectationrs everydayly consider netable to at a lower placestand the typical situations addressed by the standards. The Section does non summarize the write up and reportage filmments. ecumenical 330-10-05330-10-05-1 The Inventory Topic addresses the report principles and reporting practices applicable to pedigree. 30-10-05330-10-05-2 An fund has pecuniary signifi stoogece because revenues may be obtained from its sale, or from the sale of the goods or services in the undertaking of which it is used. commonly such revenues build up in a continuous repetitive process or cycle of operations in which goods be acquired, created, and sold, and hike up goods are acquired for surplus gross revenue. 330-10-05330-10-05-3 Thus, the stock at any tending(p) date is the balance of m wizardtary regard ass applicable to goods on hand remaining after the matching of absorbed equals with con flowing revenues.This balance is appropriately carried to emerging full stops provided it does non exceed an amount properly chargeable against the revenues judge to be obtained from ultimate appetite of the go ods carried forward. In practice, this balance is de barrierined by the process of pricing the articles included in the document. 330-10-10 Objectives spirit frequent Note The Objectives Section provides the high-level objectives that the Subtopic is intended to accomplish or attain. The Section does not summarize or discuss the main principles of chronicle system and reporting requirements.General 330-10-10330-10-10-1 A study objective of accounting for inventories is the proper goal of income d 1 the process of matching appropriate damages against revenues. 330-10-15 screen background and Scope Exceptions Note General Note The Scope and Scope Exceptions Section outlines the positions (for example, the entities, transactions, instruments, or events) to which the focus in the Subtopic does or does not apply. In somewhat groundss, the Section may contain commental or opposite text to frame the scope. General > Overall GuidanceThe Scope Section of the Overall Subtopi c establishes the pervasive scope for the Inventory Topic. 330-10-15330-10-15-1 > Entities The charge in the Inventory Topic applies to all entities, with the fol baseborning qualifications. The guidance in this Topic is not necessarily applicable to the adjacent entities 330-10-15330-10-15-2 330-10-15330-10-15-3 a. Not-for-profit entities (NFPs) b. Regulated utilities. 330-10-20 rubric Note General Note The Master G bolshieary contains all terms determine as burnish terms throughout the Codification.Clicking on any term in the Master G blemishary will let out where the term is used. The Master Glossary may contain identical terms with unlike definitions, some of which may not be appropriate for a particular Subtopic. For any particular Subtopic, users should only use the burnish terms included in the particular Subtopic Glossary Section (Section 20). Direct effectuate of a transform in explanation linguistic radiation pattern Those recognized changes in assets or liabil ities necessary to effect a change in accounting principle. An example of a irect effect is an adjustment to an document balance to effect a change in memorial valuation regularity. Related changes, such as an effect on deferred income assess assets or liabilities or an impairment adjustment issuanceing from applying the unhorse-of- follow-or- market place test to the adjusted inventory balance, also are examples of convey effects of a change in accounting principle. Inventory The aggregate of those concomitants of tangible personal shoes that have any of the by-line characteristics a. Held for sale in the ordinary stratum of ph wholeness line b.In process of labor for such sale c. To be currently consumed in the merchandise of goods or services to be functional for sale. The term inventory embraces goods awaiting sale (the merchandise of a trading concern and the finished goods of a manufacturer), goods in the course of point of intersectionion ( cipher in process ), and goods to be consumed directly or indirectly in output signal (raw materials and supplies). This definition of inventories excludes long-term assets subject to depreciation accounting, or goods which, when put into use, will be so classified.The fact that a depreciable asset is retired from regular use and held for sale does not indicate that the item should be classified as part of the inventory. sorefangled materials and supplies leveraged for production may be used or consumed for the construction of long-term assets or another(prenominal) purposes not related to production, but the fact that inventory items representing a small portion of the resume may not be absorbed ultimately in the production process does not require separate potpourri.By trade practice, operating materials and supplies of certain types of entities such as oil producers are usually treated as inventory. market As used in the phrase lower of salute or market, the term market means current alt ernatement constitute (by purchase or by reproduction, as the case may be) provided that it meets both(prenominal) of the undermentioned(a) conditions a. foodstuff shall not exceed the net realizable value b. Market shall not be little than net realizable value reduced by an allowance for an rough everyday profit margin. make Realizable Value Estimated interchange bell in the ordinary course of business less reasonably predictable be of completion and disposition. 330-10-30 Initial measurement Note General Note The Initial Measurement Section provides guidance on the criteria and amounts used to measure a particular item at the date of initial knowledge. General > approach Basis 330-10-30330-10-30-1 The primary basis of accounting for inventories is appeal, which has been define globally as the outlay paid or consideration given to acquire an asset.As applied to inventories, hail means in principle the sum of the applicable expenditures and charges directly or indirectly incurred in speech an article to its existing condition and location. It is understood to mean acquisition and production cost, and its decision involves many considerations. 330-10-30330-10-30-2 Although principles for the determination of inventory be may be easily give tongue to, their screening, particularly to such inventory items as work in process and finished goods, is difficult because of the variety of considerations in the apportioning of cost and charges. 30-10-30330-10-30-3 For example, variable production overheads are allocated to each unit of production on the basis of the actual use of the production facilities. However, the parcelling of fixed production overheads to the costs of conversion is ground on the typical capacity of the production facilities. Normal capacity call downs to a range of production levels. Normal capacity is the production expected to be achieved over a number of periods or seasons under usual deal, taking into account th e loss of capacity terminusing from intend maintenance.Some variation in production levels from period to period is expected and establishes the range of normal capacity. 330-10-30330-10-30-4 The range of normal capacity will vary based on business- and industry-specific factors. Judgment is required to determine when a production level is abnormally low (that is, outside the range of expected variation in production). 330-10-30330-10-30-5 utilizations of factors that might be anticipated to cause an abnormally low production level include significantly reduced demand, labor and materials shortages, and unplanned facility or equipment down date. 30-10-30330-10-30-6 The actual level of production may be used if it uncuts normal capacity. In periods of abnormally high production, the amount of fixed overhead allocated to each unit of production shall be decreased so that inventories are not measured above cost. The amount of fixed overhead allocated to each unit of production shal l not be increased as a consequence of abnormally low production or idle plant. 330-10-30330-10-30-7 Unallocated overheads shall be recognized as an expense in the period in which they are incurred. other(a) items such as abnormal freight, handling costs, and amounts of wasted materials (spoilage) require treatment as current period charges quite than as a portion of the inventory cost. 330-10-30330-10-30-8 Also, under most set, ecumenical and administrative expenses shall be included as period charges, except for the portion of such expenses that may be clearly related to production and thus absent shape a part of inventory costs (product charges). Selling expenses constitute no part of inventory costs. The exclusion of all overheads from inventory costs does not constitute an trustworthy accounting modus operandi.The exercise of judgment in an undivided situation involves a consideration of the adequacy of the procedures of the cost accounting system in use, the soundness of the principles thereof, and their pursuant(predicate) application. General and administrative expenses ordinarily shall be aerated to expense as incurred but may be accounted for as contract costs under the completed-contract mode of accounting or, in some mass, as indirect contract costs by government contractors. > ending of Inventory Costs 30-10-30330-10-30-9 Cost for inventory purposes may be determined under any one of several assumptions as to the flow of cost factors, such as first-in first-out (FIFO), second-rate, and last-in first-out (last in first out). The major objective in selecting a method should be to choose the one which, under the circumstances, most clearly reflects semiannual income. 330-10-30330-10-30-10 The cost to be matched against revenue from a sale may not be the identified cost of the specific item which is sold, especially in cases in which similar goods are purchased at different periods and at different prices.While in some lines of busi ness specific lots are clearly identified from the time of purchase through the time of sale and are costed on this basis, ordinarily the identity of goods is lost between the time of acquisition and the time of sale. 330-10-30330-10-30-11 Accordingly, if the materials purchased in various lots are identical and interchangeable, the use of identified cost of the various lots may not produce the most useful fiscal statements.This fact has resulted in the global acceptance of several assumptions with respect to the flow of cost factors such as FIFO, average, and LIFO to provide practical bases for the measurement of occasional(a) income. 330-10-30330-10-30-12 Standard costs are acceptable if adjusted at honest intervals to reflect current conditions so that at the balance-sheet date standard costs reasonably approximate costs computed under one of the recognized bases.In such cases descriptive language shall be used which will demonstrate this relationship, as, for instance, app roximate costs determined on the first-in first-out basis, or, if it is want to mention standard costs, at standard costs, approximating average costs. 330-10-30330-10-30-13 In some situations a reversed mark-up procedure of inventory pricing, such as the retail inventory method, may be both practical and appropriate.The business operations in some cases may be such as to make it loveable to apply one of the acceptable methods of determining cost to one portion of the inventory or components thereof and another of the acceptable methods to other portions of the inventory. 330-10-30330-10-30-14 Although selection of the method should be made on the basis of the individual circumstances, financial statements will be much useful if like methods of inventory pricing are adopted by all companies within a given industry. > organic structure Required 330-10-30330-10-30-15 While the basis of stating inventories does not affect the overall gain or loss on the ultimate disposition of i nventory items, any inconsistency in the selection or employment of a basis may improperly affect the periodic amounts of income or loss. Because of the common use and importance of periodic statements, a procedure adopted for the treatment of inventory items shall be consistently applied in hunting lodge that the results reported may be whitely allocated between years. >Purchases and gross sales of Inventory with the Same Counterparty 330-10-30330-10-30-16 For a banter of the initial measurement of inventory purchased from an entity to which it also sells inventory in the same line of business, see dissevers 845-10-55-10 through 55-26. > Costs Resulting from Share-Based Payment Transactions See paragraph 718-10-25-2 for a banter of share-based payment capitalized as a part of inventory. 330-10-30330-10-30-17 > Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed 30-10-30330-10-30-18 See Sections 985-20-25 and 985-20-35 and paragraphs 985-20-55-2 through 55-3 for a discussion of accounting for the costs of producing and acquiring computer software, including software that is marketed as part of a product or process. > Costs of definite Construction-Type and Production-Type Contracts 330-10-30330-10-30-19 See Section 605-35-25 for a discussion of accounting for contract and precontract costs of certain construction-type and production-type contracts. 330-10-35 Subsequent MeasurementNote General Note The Subsequent Measurement Section provides guidance on an entitys accompanying measurement and subsequent recognition of an item. Situations that may result in subsequent changes to carrying amount include impairment, fair value adjustments, depreciation and amortization, and so forth. General > Adjustments to Lower of Cost or Market 330-10-35330-10-35-1 A personnel casualty from the cost basis of pricing the inventory is required when the emolument of the goods is no longer as great as their cost.Where there is test that the expediency of goods, in their disposal in the ordinary course of business, will be less than cost, whether due to physical deterioration, obsolescence, changes in price levels, or other causes, the variation shall be recognized as a loss of the current period. This is principally accomplished by stating such goods at a lower level commonly designated as market market. 330-10-35330-10-35-2 The cost basis of transcription inventory ordinarily achieves the objective of a proper matching of costs and revenues.However, under certain circumstances cost may not be the amount properly chargeable against the revenues of future periods. A departure from cost is required in these circumstances because cost is satisfactory only if the utility of the goods has not fall since their acquisition a loss of utility shall be reflected as a charge against the revenues of the period in which it occurs. Thus, in accounting for inventories, a loss shall be recognized whenever the utility of goods is im paired by damage, deterioration, obsolescence, changes in price levels, or other causes.The measurement of such losses shall be accomplished by applying the radiation diagramr of pricing inventories at the lower of cost or market. This provides a practical means of measuring utility and thereby determining the amount of the loss to be recognized and accounted for in the current period. 330-10-35330-10-35-3 The rule of lower of cost or market is intended to provide a means of measuring the residual return of an inventory expenditure.The term market is therefore to be interpreted as indicating utility on the inventory date and may be thought of in terms of the equivalent expenditure which would have to be made in the ordinary course at that date to procure corresponding utility. 330-10-35330-10-35-4 As a general guide, utility is indicated primarily by the current cost of replacement of the goods as they would be obtained by purchase or reproduction. In applying the rule, however, judgment must(prenominal) always be exercised and no loss shall be recognized unless the evidence indicates clearly that a loss has been sustained.There are therefore exceptions to such a standard. replacing or reproduction prices would not be appropriate as a measure of utility when the estimated sales value, reduced by the costs of completion and disposal, is lower, in which case the realizable value so determined more appropriately measures utility. 330-10-35330-10-35-5 Furthermore, when the evidence indicates that cost will be recovered with an around normal profit upon sale in the ordinary course of business, no loss shall be recognized even though replacement or reproduction costs are lower.This might be true, for example, in the case of production under firm sales contracts at fixed prices, or when a reasonable volume of future orders is assured at stable sell prices. 330-10-35-6 If inventory has been the hedged item in a fair value hedge, the inventorys cost basis used i n the lower 330- 10-35of cost or market accounting shall reflect the effect of the adjustments of its carrying amount made pursuant to paragraph 815-25-35-1(b). 330-10-35330-10-35-7 Because of the many variations of circumstances encountered in inventory pricing, the definition of market is intended as a guide rather than a literal rule.It shall be applied rea numerateically in light of the objectives expressed in this Subtopic and with due think to the form, content, and spell of the inventory. For example, the retail inventory method, if adequate markdowns are currently interpreted, accomplishes the objectives described herein. It is also recognized that, if a business is expected to lose money for a sustained period, the inventory shall not be compose down to offset a loss inherent in the subsequent operations. 30-10-35330-10-35-8 Depending on the character and composition of the inventory, the rule of lower of cost or market may properly be applied each directly to each item or to the total of the inventory (or, in some cases, to the total of the components of each major category). The method shall be that which most clearly reflects periodic income. 330-10-35330-10-35-9 The purpose of reducing inventory to market is to reflect fairly the income of the period. The most common practice is to apply the lower of cost or market rule separately to each item of the inventory.However, if there is only one end-product category the cost utility of the total stockthe inventory in its entiretymay have the greatest significance for accounting purposes. Accordingly, the reduction of individual items to market may not always lead to the most useful result if the utility of the total inventory to the business is not below its cost. This might be the case if selling prices are not affected by temporary or small fluctuations in current costs of purchase or manufacture. 30-10-35330-10-35-10 Similarly, where more than one major product or operational category exists, the application of the lower of cost or market rule to the total of the items included in such major categories may result in the most useful determination of income. When no loss of income is expected to take place as a result of a reduction of cost prices of certain goods because others forming components of the same general categories of finished products have a market equally in excess of cost, such components need not be adjusted to market to the extent that they are in balanced quantities.Thus, in such cases, the rule of lower of cost or market, may be applied directly to the totals of the entire inventory, rather than to the individual inventory items, if they enter into the same category of finished product and if they are in balanced quantities, provided the procedure is applied consistently from year to year. 330-10-35330-10-35-11 To the extent, however, that the stocks of particular materials or components are excessive in relation to others, the more widely recognized proce dure of applying the lower of cost or market to the individual items constituting the excess shall be followed.This would also apply in cases in which the items enter into the production of unrelated products or products having a material variation in the rate of turnover. Unless an effective method of classifying categories is practicable, the rule shall be applied to each item in the inventory. 330-10-35330-10-35-12 See paragraphs 330-10-30-9 through 30-14 for guidance on inventory pricing methods. > Loss Due to Sales Incentive 330-10-35330-10-35-13 The offer of a sales incentive that will result in a loss on the sale of a product may indicate an impairment of existing inventory under this Subtopic. gt New Cost Basis 330-10-35-14 In the case of goods which have been written down below cost at the almost of a fiscal year, such 330- 10-35reduced amount is to be considered the cost for subsequent accounting purposes. Paragraph 270-10-45-6 provides guidance for preparing interim fi nancial statements. > Stating Inventories Above Cost 330-10-35330-10-35-15 Only in exceptional cases may inventories properly be give tongue to above cost.For example, precious metals having a fixed monetary value with no substantial cost of marketing may be stated at such monetary value any other exceptions must be justifiable by inability to determine appropriate approximate costs, spry marketability at quoted market price, and the characteristic of unit interchangeability. 330-10-35330-10-35-16 It is generally recognized that income accrues only at the time of sale, and that gains may not be anticipated by reflecting assets at their current sales prices.However, exceptions for reflecting assets at selling prices are permissible for both of the following a. Inventories of gold and silver, when there is an effective government-controlled market at a fixed monetary value b. Inventories representing agricultural, mineral, and other products, with all of the following criteria 1. Units of which are interchangeable 2. Units of which have an immediate marketability at quoted prices 3. Units for which appropriate costs may be difficult to obtain.Where such inventories are stated at sales prices, they shall be reduced by expenditures to be incurred in disposal. > Purchase Commitments 330-10-35330-10-35-17 A net loss on firm purchase commitments for goods for inventory, measured in the same way as are inventory losses, shall be recognized in the accounts. The recognition in a current period of losses arising from the stemma in the utility of cost expenditures is equally applicable to similar losses which are expected to arise from firm, uncancelable, and unhedged commitments for the future purchase of inventory items. 30-10-35330-10-35-18 The utility of such commitments is not impaired, and hence there is no loss, when the amounts to be realized from the disposition of the future inventory items are adequately protected by firm sales contracts or when there a re other circumstances that reasonably assure continuing sales without price decline. > chronicle Changes 330-10-35330-10-35-19 Paragraph 250-10-55-1 explains that a change in composition of the factors of cost included in inventory is an accounting change and provides related guidance. 30-10-35330-10-35-20 The definition of direct effects of a change in accounting principle includes a change in inventory valuation methods as an accounting change. > Vendor business relationship for Consideration Given to a Customer or Reseller See Subtopic 605-50 for a discussion of consideration given by a vendor to a customer. 330-10-35330-10-35-21 > Customer or Reseller history for Consideration Received from a Vendor 330-10-35330-10-35-22 See Section 605-50 for a discussion of accounting by a customer (including a reseller) for consideration received from a vendor. >Interim Financial reportage See paragraph 270-10-45-6 for a discussion of practices used in determining costs of invent ory on an 330-10-35330-10-35-23 interim basis. 330-10-45 Other Presentation Matters Note General Note The Other Presentation Matters Section provides guidance on other introduction matters not addressed in the Recognition, Initial Measurement, Subsequent Measurement, and Derecognition Sections. Other presentation matters may include items such as current or long-term balance sheet classification, hard currency flow presentation, earnings per share matters, and so forth.The FASB Codification also contains Presentation Topics, which provide guidance for general presentation and display items. See those Topics for general guidance. General > Change in Composition is Accounting Change 330-10-45330-10-45-1 See paragraph 330-10-35-19 for guidance on dealing with the effects of an accounting change resulting from a change in elements of cost included in inventory inventory. > Costs of Certain Construction-Type and Production-Type Contracts 330-10-45330-10-45-2 See paragraphs 605-35-45 -3 through 45-5 for guidance on presenting contract costs of certain construction-type and production-type contracts. 30-10-50 disclosure Note General Note The disclosure Section provides guidance regarding the disclosure in the notes to financial statements. In some cases, disclosure may relate to disclosure on the face of the financial statements. General > Basis for Stating Inventories 330-10-50330-10-50-1 The basis of stating inventories shall be consistently applied and shall be disclosed in the financial statements whenever a significant change is made therein, there shall be disclosure of the nature of the change and, if material, the effect on income. A change of such basis ay have an important effect upon the interpretation of the financial statements both before and after that change, and hence, in the event of a change, a full disclosure of its nature and of its effect, if material, upon income shall be made. > Losses from Application of Lower of Cost or Market 330- 10-50330-10-50-2 When substantial and unusual losses result from the application of the rule of lower of cost or market it will frequently be desirable to disclose the amount of the loss in the income statement as a charge separately identified from the consumed inventory costs described as cost of goods sold. gt Goods Stated Above Cost Where goods are stated above cost this fact shall be richly disclosed. 330-10-50330-10-50-3 > Stating Inventories at Sales Prices 330-10-50330-10-50-4 Where such inventories are stated at sales prices, the use of such basis shall be fully disclosed in the financial statements. > Losses on Firm Purchase Commitments 330-10-50330-10-50-5 The amounts of net losses on firm purchase commitments increase under paragraph 330-10-35-17 shall be disclosed separately in the income statement. > disclosure of Significant Estimates 330-10-50330-10-50-6 See Example 1 (paragraph 330-10-55-8) for an illustration of the disclosure of significant estimates appli cable to inventories as required by Section 275-10-50. 330-10-55 slaying Guidance and Illustrations Note General Note The Implementation Guidance and Illustrations Section contains implementation guidance and illustrations that are an integral part of the Subtopic. The implementation guidance and illustrations do not address all potential variations.Users must consider carefully the actual facts and circumstances in relation to the requirements of the Subtopic. General 330-10-55330-10-55-1 This Section, which is an integral part of the requirements of this Topic, provides general guidance to be used in accounting for inventory Certain assumptions have been made to change the computations and focus on the inventory. issue at hand in each illustration. > >> Implementation Guidance Market Decline in Interim Period 30-10-55330-10-55-2 If near-term price recovery is uncertain, a decline in the market price of inventory below cost during an interim period shall be accounted for as follows. Paragraph 270-10-45-6 requires that the inventory be written down to the lower of cost or market unless either of the following conditions is met a. cheering evidence exists that market prices will recover before the inventory is sold. b. In the case of last-in, first-out (LIFO) inventory, substantial evidence exists that inventory amounts will be restored by year-end. A demean is generally required nless the decline is due to seasonal price fluctuations. >> Costs Capitalized to Inventory for Tax Purposes 330-10-55330-10-55-3 The following provides guidance as to whether the types of costs that are required to be allocated to inventories for tax revenue purposes under the Uniform Capitalization Rules for Inventory under the Tax purify Act of 1986 would be capitalizable under generally accepted accounting principles (GAAP) and, if so, whether the costing method required for tax purposes is a preferable method for purposes of justifying a change in accounting principl e. 30-10-55330-10-55-4 The fact that a cost is capitalizable for tax purposes does not, in itself, indicate that it is preferable, or even appropriate, to capitalize that cost for financial reporting purposes. Certain of the additional costs that are required to be capitalized for tax purposes may also be capitalizable for financial reporting purposes, depending on factors such as the nature of the entitys operation and industry practice. That determination, however, can only be made after an analysis of the individual facts and circumstances. gtgt gtgtgt Capitalizing Pension and Other Postretirement Cost Into Inventory Interest Cost Component 330-10-55330-10-55-5 A fundamental aspect of Sections 715-30-35 and 715-60-35 is to combine or aggregate the various pension and other postretirement cost components, including service cost, interest cost, expected return on plan assets, and amortization of all of the following items recognized in accumulated other comprehensive income a. plu nder transition asset or covenant b. Prior service cost or credit c.Net gain or loss. 330-10-55330-10-55-6 In the aggregate, net periodic pension and other postretirement cost is viewed as an element of employee compensation. Therefore, when it is appropriate to capitalize employee compensation in radio link with the construction or production of an asset, the net periodic pension and other postretirement cost applicable to the apt(p) employees for the period (including interest cost), not individual components of that amount, is the relevant amount. gtgtgt Net Periodic Pension Income 30-10-55330-10-55-7 If an entitys cost allocation process capitalizes net periodic pension cost as part of the cost of inventory or other assets, net periodic pension income also shall be capitalized, thereby reducing the total employee compensation and other costs being capitalized. > >> Illustrations Example 1 revelation of Significant Estimates 330-10-55330-10-55-8 This Example illustrate s the guidance in paragraph 330-10-50-6 regarding the disclosure of significant estimates related to inventory. Entity A manufactures high technology stereo equipment.In June 19X7, one of Entity As competitors introduced a new model stereo system with the same features as Entity As prototype A. The competitors version sells for significantly less than Entity As suggested retail price for prototype A. The introduction of this product resulted in a sharp decrease in the sales volume of Model A. As of celestial latitude 31, 19X7, Entity A has accumulated significant inventory quantities beyond its normal short-term needs of its Model A system. Inventory for Model A ($6 million) represents approximately 20 percent of Entity As inventory at that date.The remaining 80 percent of Entity As inventory consists of products experiencing only normal competitive pressures. Entity A has launch preps for obsolescence for this latter group of products in the normal course of business. 330-10-55 330-10-55-9 counseling has developed a program to provide substantial dealer incentives on purchases of the Model A, which it expects will result in the sale of this inventory in the near term. Because of the existing high profit margin on its stereo systems, Entity A would continue to earn a marginal profit on sales of the Model A under the new program.It is also reasonably possible, however, that the program will not be alone successful, and, accordingly, a material loss could ultimately result on the disposal of the inventory. 330-10-55330-10-55-10 The entity would disclose the following. As of December 31, 19X7, some portion of $6 million of inventory of one of the entitys products is in excess of Entity As current requirements based on the recent level of sales. Management has developed a program to reduce this inventory to desired levels over the near term and believes no loss will be incurred on its disposition.No estimate can be made of a range of amounts of loss that are reasonably possible should the program not be successful. 330-10-55330-10-55-11 This situation meets the criteria for disclosure under paragraph 275-10-50-8 because circumstances that existed at the date of the financial statements, including the lessen sales volume and excessive quantities of inventory of Model A, make it at least reasonably possible that managements plan to liquidate its excess inventory without a loss will be less than fully successful and that such an outcome would have a near-term material effect on the entitys financial statements. 30-10-55330-10-55-12 In this Example, Entity A discloses the existence of potentially excess quantities of inventory at the date of the financial statements and indicates that the uncertainty is expected to be resolved in the near term. The disclosure is intended to provide users with insight into managements assessment of recoverability of the cost of inventories existing at the date of the financial statements.Although disclosure of the $6 million carrying amount of the inventory of Model A is not required because, based on the facts presented, $6 million does not constitute a reasonable estimate of loss on the disposal of the inventory or the maximum amount in an estimated range of loss, disclosure of this amount is not misleading and may provide useful information. 330-10-55330-10-55-13 Discussion of Entity As provision for obsolescence for the remaining 80 percent of its inventory is not required because it is not considered reasonably possible that additional aterial losses on this inventory will occur. 330-10-75 XBRL portions Note General Note This section contains a list of XBRL elements that reference paragraphs in this Subtopic. For additional details regarding changes to the development version of the US GAAP Financial Reporting Taxonomy, refer to the FASB taxonomy review and comment system on the FASB web site (www. fasb. org). Adjustments for Change in Accounting precept Domain section unwrap C hangeInAccountingPrincipleMember This XBRL element references the following paragraph(s)/term(s) in this Subtopic Direct Effects of a Change in Accounting Principle This XBRL element references the following paragraph(s)/term(s) in other Subtopic(s) Accounting Change Change in Accounting Principle Indirect Effects of a Change in Accounting Principle 250 Accounting Changes and Error Corrections > 10 Overall > 50 Disclosure > General, 50-1(b)(1)-(2) 250 Accounting Changes and Error Corrections > 10 Overall > 50 Disclosure > General, 50-2Adjustments for New Accounting Pronouncement Member Element draw NewAccountingPronouncementMember This XBRL element references the following paragraph(s)/term(s) in this Subtopic Direct Effects of a Change in Accounting Principle This XBRL element references the following paragraph(s)/term(s) in other Subtopic(s) Accounting Change Change in Accounting Principle Indirect Effects of a Change in Accounting Principle Inventory AdjustmentsEleme nt Name InventoryAdjustments This XBRL element references the following paragraph(s)/term(s) in this Subtopic 330 Inventory > 10 Overall > 50 Disclosure > General, 50-1 This XBRL element references the following paragraph(s)/term(s) in other Subtopic(s) 210 isotropy Sheet > 10 Overall > S99 dry Materials > General, S99-1(SX 210. 5-02. 6(b)) Inventory Finished Goods, Policy Policy Text Block Element Name InventoryFinishedGoodsPolicy This XBRL element references the ollowing paragraph(s)/term(s) in this Subtopic Inventory 250 Accounting Changes and Error Corrections > 10 Overall > 50 Disclosure > General, 50-2 250 Accounting Changes and Error Corrections > 10 Overall > 50 Disclosure > General, 50-3 270 Interim Reporting > 10 Overall > 45 Other Presentation > General, 45-12 270 Interim Reporting > 10 Overall > 45 Other Presentation > General, 45-13 270 Interim Reporting > 10 Overall > S99 mho Materials > General, S99-1(SX 210. 0-01. (b)(6)) Selling, General and Administrative Expense Element Name SellingGeneralAndAdministrativeExpense This XBRL element references the following paragraph(s)/term(s) in this Subtopic 330 Inventory > 10 Overall > 30 Initial Measurement > General, 30-8 This XBRL element references the following paragraph(s)/term(s) in other Subtopic(s) 225 Income Statement > 10 Overall > S99 siemens Materials > General, S99-2(SX 210. 5-03. 4) 2011-01Type of Change Domain (Deprecated 2011-01-31)Element Name TypeOfChangeDomain This XBRL element references the following paragraph(s)/term(s) in this Subtopic Direct Effects of a Change in Accounting Principle This XBRL element references the following paragraph(s)/term(s) in other Subtopic(s) Accounting Change Change in Accounting Principle Indirect Effects of a Change in Accounting Principle Retrospective Application 250 Accounting Changes and Error Corrections > 10 Overall > 50 Disclosure > General, 50-1(a) 250 Accounting Changes and Error C orrections > 10 Overall > 50 Disclosure > General, 50-2 250 Accounting Changes and Error Corrections > 10 Overall > 50 Disclosure > General, 50-3 250 Accounting Changes and Error Corrections > 10 Overall > S99 second Materials > General, S99-5(SAB result 11. M) 330-10-S00 Status Note General Note The Status Section identifies changes to this Subtopic resulting from Accounting Standards Updates.The Section provides references to the affected Codification content and links to the related Accounting Standards Updates. Nonsubstantive changes for items such as editorial, link and similar corrections are included separately in Maintenance Updates. General 330-10-S00330-10-S00-1 Paragraph 330-10-S35-2 The following table identifies the changes made to this Subtopic. Action Amended Accounting Standards Update Accounting Standards Update No. 2009-07 Date 09/15/2009 330-10-S35 Subsequent Measurement Note General Note The Subsequent Measurement Section provides guidance on an entitys subsequent measurement and subsequent recognition of an item.Situations that may result in subsequent changes to carrying amount include impairment, fair value adjustments, depreciation and amortization, and so forth. General > Restoration of Previously Written-Down Inventory Value 330-10-S35330-10-S35-1 See paragraph 330-10-S99-2, SAB Topic 5. BB, for SEC mental faculty views on restoration of inventory value following a previous write-down to lower of cost or market. > Classification of Inventory Markdowns and Other Costs Associated with a Restructuring 330-10-S35330-10-S35-2 See paragraph 420-10-S99-3, SEC commentator Comment Classification of Inventory Markdowns and Other Costs Associated with Restructuring, for SEC faculty views on income statement classification of inventory markdowns associated with a restructuring. 330-10-S45 Other Presentation MattersNote General Note The Other Presentation Matters Section provides guidance on other presentation matters no t addressed in the Recognition, Initial Measurement, Subsequent Measurement, and Derecognition Sections. Other presentation matters may include items such as current or long-term balance sheet classification, cash flow presentation, earnings per share matters, and so forth. The FASB Codification also contains Presentation Topics, which provide guidance for general presentation and display items. See those Topics for general guidance. General > Separate Presentation of Classes of Inventory 330-10-S45-1 See paragraph 210-10-S99-1, principle S-X Rule 5-02. 6, for requirements for inventory presentation 330- 10-S45on the balance sheet. 30-10-S50 Disclosure Note General Note The Disclosure Section provides guidance regarding the disclosure in the notes to financial statements. In some cases, disclosure may relate to disclosure on the face of the financial statements. General > Inventory Disclosure Requirements See paragraph 210-10-S99-1, principle S-X Rules 5-02. 6(b) through (d), for inventory disclosure 330-10-S50330-10-S50-1 requirements. > LIFO resolutions 330-10-S50330-10-S50-2 See paragraph 330-10-S99-3, SAB Topic 11. F, for SEC supply views on disclosure of income realized as a result of a last-in, first-out (LIFO) colonization. 330-10-S55 Implementation Guidance and IllustrationsNote General Note The Implementation Guidance and Illustrations Section contains implementation guidance and illustrations that are an integral part of the Subtopic. The implementation guidance and illustrations do not address all possible variations. Users must consider carefully the actual facts and circumstances in relation to the requirements of the Subtopic. General > LIFO Inventory Practices 330-10-S55330-10-S55-1 See paragraph 330-10-S99-1, SAB Topic 5. L, for SEC Staff views on appropriate last-in, first-out (LIFO) accounting practices. 330-10-S75 XBRL Elements Note General Note This section contains a list of XBRL elements that reference paragraphs in this Subt opic.For additional details regarding changes to the development version of the US GAAP Financial Reporting Taxonomy, refer to the FASB taxonomy review and comment system on the FASB web site (www. fasb. org). Effect of LIFO Inventory Liquidation on Income Element Name EffectOfLIFOInventoryLiquidationOnIncome This XBRL element references the following paragraph(s)/term(s) in this Subtopic 330 Inventory > 10 Overall > S50 Disclosure > General, S50-2 330 Inventory > 10 Overall > S99 SEC Materials > General, S99-3 330 Inventory > 10 Overall > S99 SEC Materials > General, S99-3(SAB TOPIC 11. F) Inventory, Raw Materials, Net of ReservesElement Name InventoryRawMaterialsNetOfReserves This XBRL element references the following paragraph(s)/term(s) in this Subtopic 330 Inventory > 10 Overall > S99 SEC Materials > General, S99-2(SAB TOPIC 5. BB) This XBRL element references the following paragraph(s)/term(s) in other Subtopic(s) 210 Balance Sheet > 10 Overall > S9 9 SEC Materials > General, S99-1(SX 210. 5-02. 6(a)(4)) Inventory, Supplies, Net of Reserves Element Name InventorySuppliesNetOfReserves This XBRL element references the following paragraph(s)/term(s) in this Subtopic 330 Inventory > 10 Overall > S99 SEC Materials > General, S99-2(SAB TOPIC 5. BB) This XBRL element references the following paragraph(s)/term(s) in other Subtopic(s) 210 Balance Sheet > 10 Overall > S99 SEC Materials > General, S99-1(SX 210. 5-02. 6(a)(5))Inventory, Work in Process and Raw Materials, Net of Reserves Element Name InventoryWorkInProcessAndRawMaterialsNetOfReserves This XBRL element references the following paragraph(s)/term(s) in this Subtopic 330 Inventory > 10 Overall > S99 SEC Materials > General, S99-2(SAB TOPIC 5. BB) This XBRL element references the following paragraph(s)/term(s) in other Subtopic(s) 210 Balance Sheet > 10 Overall > S99 SEC Materials > General, S99-1(SX 210. 5-02. 6(a)(3),(4)) Inventory, Work in Process, N et of Reserves Element Name InventoryWorkInProcessNetOfReserves This XBRL element references the following paragraph(s)/term(s) in this Subtopic 330 Inventory > 10 Overall > S99 SEC Materials > General, S99-2(SAB TOPIC 5.BB) This XBRL element references the following paragraph(s)/term(s) in other Subtopic(s) 210 Balance Sheet > 10 Overall > S99 SEC Materials > General, S99-1(SX 210. 5-02. 6(a)(3)) Other Inventory, Net of Reserves Element Name OtherInventoryNetOfReserves This XBRL element references the following paragraph(s)/term(s) in this Subtopic 330 Inventory > 10 Overall > S99 SEC Materials > General, S99-2(SAB TOPIC 5. BB) This XBRL element references the following paragraph(s)/term(s) in other Subtopic(s) 210 Balance Sheet > 10 Overall > S99 SEC Materials > General, S99-1(SX 210. 5-02. 6) 330-10-S99 SEC Materials Note General Note As more fully described in the bring out to Constituents, the Codification includes selected SEC and SEC Staff content for reference by ublic companies. The Codification does not replace or affect how the SEC or SEC Staff issues or updates SEC content. SEC Staff content does not constitute Commission-approved rules or interpretations of the SEC. General > >> >>> SEC Staff Guidance Staff Accounting Bulletins SAB Topic 5. L, LIFO Inventory Practices The following is the text of SAB Topic 5. L, LIFO Inventory Practices. 330-10-S99330-10-S99-1 Facts On November 30, 1984, AcSEC and its travail Force on LIFO Inventory Problems (task force) issued a write up, Identification and Discussion of Certain Financial Accounting and Reporting Issues Concerning LIFO Inventories. This paper identifies and discusses certain financial accounting and reporting issues related to the last-in, first-out (LIFO) inventory method for which authoritative accounting literature presently provides no definitive guidance. For some issues, the task forces consultative conclusions advise changes in current practice to n arrow the diversity which the task force believes exists. For other issues, the task forces advisory conclusions recommend that current practice should be continued for financial reporting purposes and that additional accounting guidance is unnecessary. Except as otherwise noted in the paper, AcSEC generally supports the task forces advisory conclusions.As stated in the issues paper, Issues papers of the AICPAs accounting standards division are developed primarily to identify financial accounting and reporting issues the division believes need to be addressed or clarified by the Financial Accounting Standards Board. On February 6, 1985, the FASB decided not to add to its agenda a narrow project on the subject of LIFO inventory practices. Question 1 What is the SEC staffs position on the issues paper? Interpretive Response In the absence of existing authoritative literature on LIFO accounting, the staff believes that registrants and their independent accountants should look to the p aper for guidance in determining what constitutes acceptable LIFO accounting practice. FN11 In this connection, the staff considers the paper to be an accumulation of existing cceptable LIFO accounting practices which does not establish any new standards and does not start out from GAAP. FN11 In ASR 293 (July 2, 1981) see Financial Reporting Codification 205, the Commission expressed its concerns about the inappropriate use of Internal Revenue Service (IRS) LIFO practices for financial statement preparation. Because the IRS amended its regulations concerning the LIFO conformity rule on January 13, 1981, allowing companies to apply LIFO differently for financial reporting purposes than for tax purposes, the Commission strongly boost registrants and their independent accountants to examine their financial reporting LIFO practices.In that release, the Commission acknowledged the task force which has been established by AcSEC to accumulate information about LIFO application problems a nd noted that This type of effort, in addition to self-contemplation of LIFO practices by individual registrants, is appropriate The staff also believes that the advisory conclusions recommended in the issues paper are generally consistent with conclusions previously expressed by the Commission, such as 1. Pooling-paragraph 4-6 of the paper discusses LIFO inventory pooling and concludes establishing separate pools with the principal objective of facilitating inventory liquidations is unacceptable. In Accounting and Auditing Enforcement Release 35, August 13, 1984, the Commission stated that it believes that the Company improperly realigned its LIFO pools in such a way as to maximize the likelihood and magnitude of LIFO liquidations and thus, overstated net income. 2. New Items-paragraph 4-27 of the paper discusses determination of the cost of new items and concludes if the iterate extension or an index technique is used, the objective of LIFO is achieved by reconstructing the ba se year cost of new items added to existing pools. In ASR 293, the Commission stated that when the effects of inflation on the cost of new products are measured by making a comparison with current cost as the base-year cost, rather than a reconstructed base-year cost, income is improperly increased.Question 2 If a registrant utilizes a LIFO practice other than one recommended by an advisory conclusion in the issues paper, must the registrant change its practice to one specified in the paper? Interpretive Response Now that the issues paper is available, the staff believes that a registrant and its independent accountants should re-examine previously adopted LIFO practices and compare them to the recommendations in the paper. In the event that the registrant and its independent accountants conclude that the registrants LIFO practices are preferable in the circumstances, they should be prepared to justify their position in the event that a research is raised by the staff.Question 3 I f a registrant elects to change its LIFO practices to be consistent with the guidance in the issues paper and discloses such changes in accordance with APB judicial decision 20 Subtopic 250-10 will the registrant be requested by the staff to explain its past practices and its justification for those practices? Interpretive Response The staff does not expect to routinely raise questions about changes in LIFO practices which are made to make a companys accounting consistent with the recommendations in the issues paper. >>> SAB Topic 5. BB, Inventory military rating Allowance The following is the text of SAB Topic 5. BB, Inventory Valuation Allowance. 330-10-S99330-10-S99-2 Facts ARB 43, Chapter 4, Statement 5 paragraph 330-10-35-1, specifies that a departure from the cost basis of pricing the inventory is required when the utility of the goods is no longer as great as its cost.Where there is evidence that the utility of goods, in their disposal in the ordinary course of busines s, will be less than cost, whether due to physical obsolescence, changes in price levels, or other causes, the difference should be recognized as a loss of the current period. This is generally accomplished by stating such goods at a lower level commonly designated as market. pedestrian 2 to that same chapter indicates that in the case of goods which have been written down below cost at the close of a fiscal period, such reduced amount is to be considered the cost for subsequent accounting purposes. Lastly, Opinion 20 provides inventory obsolescence as one of the items subject to estimation and changes in estimates under the guidance in paragraphs 10-11 and 31-33 of that Opinion. Question Does the write-down of inventory to the lower of ost or market, as required by ARB 43 Section 330-10-35, create a new cost basis for the inventory or may a subsequent change in facts and circumstances allow for restoration of inventory value, not to exceed original historical cost? Interpretive Response Based on ARB 43, footnote 2, the staff believes that a write-down of inventory to the lower of cost or market at the close of a fiscal period creates a new cost basis that subsequently cannot be marked up based on changes in underlying facts and circumstances. FN68 FN68 See also disclosure requirement for inventory balances in Rule 5-02(6) of Regulation S-X. >>> SAB Topic 11. F, LIFO LiquidationsThe following is the text of SAB Topic 11. F, LIFO Liquidations. 330-10-S99330-10-S99-3 Facts Registrant on LIFO basis of accounting liquidates a substantial portion of its LIFO inventory and as a result includes a material amount of income in its income statement which would not have been recorded had the inventory liquidation not taken place. Question Is disclosure required of the amount of income realized as a result of the inventory liquidation? Interpretive Response Yes. Such disclosure would be required in order to make the financial statements not misleading. Disclosur e may be made either in a footnote or parenthetically on the face of the income statement.