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Current and Noncurrent Assets Paper

Current and Noncurrent Assets Paper University of PhoenixOctober 12, 2009ACC/400IntroductionThe purpose of this paper is to conduct a comparison of current and noncurrent assets; in addition this paper will also explain order of liquidity and how the liquidity applies to the balance sheet.Current and Noncurrent AssetsAccording to Kimmel, Weygandt, Kieso, (2007), two types of are assets are present at all companies current assets and noncurrent assets. Current assets are assets that a company expects to convert into cash within a year or less. Current Assets on a balance sheet item equals the sum of cash and cash equivalents, accounts receivable, marketable securities, prepaid expenses and Inventory all fall under the category of current assets since most or all companies expect to convert to cash within a year or less. Noncurrent assets are assets that a company does not expect to convert into cash within a year or less. Office Furniture, business equipment trademarks a copyrights fall under the noncurrent assets cate gory.Componenets of the asset side of the Federal Reser...The difference between current and noncurrent assets is the time that it takes for those assets can be converted into cash, if they can even be converted into cash. Current and Noncurrent assets are usually listed on a company's Balance Sheet. The Balance Sheet is one of the most important financial statements prepared by companies on a yearly. The Balance Sheet is an outline of the company's financial condition. The balance sheet shows in a nut shell a summary of company assets. Liabilities and shareholders' equity.Many companies delete current assets on balance sheets after a year from the data on the balance sheet. Kimmel, Weygandt, Kieso (2007) Accounts receivable are current assets because companies will acquire them and convert them to cash within a year or less. Supplies are a current asset because the company expects to use them for...

Post-Modernist Architecture Coursework Example | Topics and Well Written Essays - 10000 words

Post-Modernist Architecture - Coursework Example In postmodern period, which is inherently marked by capitalistic symbolism of faade -the media is speaking in the background of the architecture A very genuine question emerges which requires an investigation; has faade become architecture or does the architecture become faade. The marriage of facade and architecture to target new consumerism is outstanding phenomenon of the new age and new culture. Chapter 1: Post-Modernist Approach to Architecture and Advertising: The post modernism is marked by strong cultural change which is reflected in the collective practices in the art, architecture, society, politics, ethics and the connectivity. It is a notion of more global expression which desires for quick attention and immediate results. The impact of post modernism is global as it's impact is seen and felt not just on one section of society rather the force of impact is felt on a much wider range including aesthetics and other dimensions of societies manifested in global sphere. " "Postmodern architecture" referred to a movement, emerging in the 1950s, that reacted against modem architecture, reasserting the importance of decoration, ornament, and expression against the prevailing taste for austere functionalism in capitalistic society"(Carrol, 1997) Architecture as an art form is very closely connected with consumerism, which is a vital force which stirs the momentum of the medi a in the present age of active field which has emerged as media architecture. The marriage of media and architecture has been the reflection of the changing society in the last few decades. The force of consumerism is very powerful, in organizing the momentum of architectural expression in the form of construction of buildings. In the present post modern phase of artistic expression 'high art architecture' has the power to make a bold statement to the world and in many ways can be said to have become a 'consumerist commodity itself'. Architecture has become faade in the light of modern consumerism and powerful influence of capitalism. The manipulative power of such consumerism in the current era is seen to overpower the artistic aspect of the building and the architecture. The new age architecture is not just a reminder of the classic and artistic feature of the olden times but are largely influenced by the images and displays provided in their background for public at large. The pr oduction of buildings is largely result of such consumerism; and they vary from dynamic structure like Time Square in New York and Allianz Arena in Germany to shopping malls which have the power to attract consumers and serve as a catch. The present day architecture has become as faade, which speaks through images and displays with the objective to communicate with the public and aim at certain impact to promote and stimulate consumerism. The role of the new postmodern phenomena, the increasing rise of capitalism and the dynamic introduction of the consumerism in the backdrop of architectural aesthetic which is dazzled by the illumination lights, messages and giant screens is aimed to hypnotize the consumer into action. The objective is purely commercial and economic and the outcome is a genre which buys into irrational urges overpowered by the faade, shinning and dazzling high above as a form of art to

Horace Bushnell Essay Example | Topics and Well Written Essays - 1000 words

Horace Bushnell - Essay Example He was not exact, but he put God and man and the world into a relation that thought can accept while it goes on to state it more fully with ever growing knowledge. Other thinkers were moving in the same direction; he led the movement in New England, and wrought out a great deliverance. It was a work of superb courage. Hardly a theologian in his denomination stood by him, and nearly all pronounced against him" (as cited in http://www.nndb.com/people/184/000102875). An anti-Calvinist, he preached contrary to the theological notions of his time such ideas relating to the Trinity, the atonement, conversion, and the relations of the natural and the supernatural. He also opposes the notion that theology can be explained logically and absolutely just like any intellectual activity. He believes that individual believers have a case-to-case and unique spiritual experience differing from each other based on their unique individual spiritual make-up (Sklansky, 2002). Bushnell's major ideas and convictions are explained and contained in his four books entitled: Christian Nurture (1847), Nature and the Supernatural (1858), The Vicarious Sacrifice (1866), and God in Christ (1849). In Christian and Nature Bushnell discusses his opposition to revivalism and focuses the Christian thought on the youth. In this, he successfully influenced many minds. It explains the reasons why he does not agree with the emphasis the revivalists place on the conversion experience. In Nature and the Supernatural, he discusses miracles and promotes the possibility of humans to achieve supernatural qualities or the "supernaturalness of man." In addition, the book The Vicarious Sacrifice, contains his so-called "moral view" of the atonement of Christ contrasting it with the "governmental" and the "penal" or "satisfaction" theories. Moreover, in the book God in Christ, which contains an introductory entitled "Dissertation on Language as related to Thought," he is accused of being a heretic for he expresses a different view about the Trinity. He believes that the Godhead is not literally three but it is only human interpretation of the unfathomable greatness of God. Human, in contrast to God, sees God differently because of his/her inferior comprehension of the supreme deity (Sklansky, 2002). It is said to have been published after his "mystical experience that illumined the gospel for him." Although there were times when he irked others so much, he was spared of trial because his church severed its links from the local group that may have power to press charges against him. In other words, his church stood autonomously of any association or the rules of any denominational group. Furthermore, he was able to respond to his critics in his book Christ in Theology (1851). In it he argues that spiritual facts cannot be discussed precisely by human language and logic. They can only be expressed in "approximate and poetical language." He concludes by saying that "an adequate dogmatic theology cannot exist" (Sklansky, 2002). It is in this book where Bushnell expounds and defends his position about language in theology, saying that much of it is metaphorical in nature. However, Horace Bushnell proves that he still adheres to and believes the divinity of Christ as expressed in his writing entitled The Character of Jesus, forbidding his possible (Sklansky, 2002). As a

Comparison of Models Paper Research Example | Topics and Well Written Essays - 750 words

Comparison of Models - Research Paper Example It is noteworthy that the major differences between psychological and multicausal models of addiction are based on their varied beliefs on the causes of addiction. Psychological model of addiction, which derives its understanding from a number psychological models key among them being psychoanalytic theory developed by Sigmund Freud, the behavioural and cognitive theories of psychotherapy. Psychological model asserts that addiction is motivated by psychological distress. In other words, this model of addiction is based on the belief that addiction is because of repression and unconscious mental processes (Raymond, 1998). Addiction in this sense is just a secondary problem as psychological problems takes precedence. This means that addiction is only a coping mechanism as at seeks to create an illusion of comfort away from internal conflicts in an individual’s life. For instance, Sigmund view all forms of addiction as a substitute for primitive sexual urges, which brings about an internal conflict and intensified guilt that is reengineered by an addiction cycle. Psychological model emphasizes on the intrinsic drives especially cognitive which motivate people to develop a cycle of drug use and dependence (Raymond, 1998). For instance, individuals are seen to develop a tendency of using drugs as form of self-medication to internal conflicts brought about by dysfunctional thought patterns. In other words, addiction personality is real and it is experienced constantly owing to the fact that it is used as a coping mechanism against stirred up emotions, traumatic experiences, sexual issues, fears, negative relationships, feeling of powerlessness. A number of things that individuals try to self medicate have been categorised into four groups and they include difficulty in self-care, the expression of emotions, troubled relationships and low

The Effectiveness Of Hay Groups Reward System Business Essay

The Effectiveness Of Hay Groups Reward System Business Essay This paper aims to examine and evaluate the reward system that Hay Group, a global management consulting company, develops to meet its clients needs. Specifically, the compensation and benefits system of the organization is analyzed and discussed in depth, by investigating the internal processes toward this function and by assessing how the reward system affects the overall performance of Hay Group. The performance of the reward system Hay Group has developed for its clients is evaluated by examining the results that clients experience (i.e. size, profitability, reputation, market share, competitiveness, equity value, and leadership position) Company Description Company Information Hay Group is a human resources consulting firm operating globally, which aims at dealing with people-related business issues, while transforming the clients strategy into reality. Specifically, it is a global company operating since 1943, composed of over 2600 specialists working in 85 offices in 47 countries, focusing on helping private, public or non-profit organizations realize and understand their potential. Areas of Expertise The Company helps its clients by designing and analyzing jobs, dealing with their reward system (i.e. compensation and benefits) as well as developing performance and talent management systems. Achievements Hay Group has managed to become the leading company in the industry it is operating. The depth and breadth of knowhow not only has made customers trust the recommendations it provides, but also has become the reason for further achievements. Hay Group gains ground thanks to the database of organizational management information it has built, which has been awarded as the worlds most comprehensive and rich database in the related field. The creation of Hay Job Evaluation methodology, which is used worldwide by over 8000 companies, is one of Hay Groups most significant accomplishments, which offers international recognition. Hay Group, through this method, stresses the link between business success, employee motivation, reward, and employee contribution in the business strategy of the company. Specifically, it wants that firms reestablish discipline within compensation programs and better align pay with value creation; to ensure that Hay Group tries to develop reward programs that reflect each organizations business strategy and serve the needs of both firms and employees (HayGroup, 2001). Hay Group Compensation and Benefit Function Hay Group has employs a range of methods to develop its reward system, on which the clients compensation system is also based on. The various components that Hay Group uses in developing compensation and benefit systems are divided into five groups: Reward Strategies Job Evaluation Total Reward Framework Reward Information Services Benefits Reward Strategies Each company needs a reward program that should be in alignment with the overall business strategy and organizational culture. Only through this alignment a firm can ensure that both employees and the organization itself each fulfill their needs. Hay Group when dealing with its clients, it tries to provide a reward strategy that creates real business value. One of the first steps is to set up a salary system, which is an essential tool that companies must consider if they want to retain their employees. What actually Hay Group does, is to balance the technical, business and behavioral factors involved in remuneration. It does that by working closely in an ongoing basis with employees of the client company, something that helps Hay Group understand the firms business strategy, model, overall culture, resource capabilities, and current reward system. The demographics of employees are then investigated and according to these, priorities for salary management programs are set. After doing so, potential base salary equity issues are analyzed, the competitiveness of the firms salary program is measured and finally, Hay Group the salary program is communicated to the firms members to guarantee the programs clear understanding. Hay Group is promoting the idea of the developing a reward architecture, which is a method to define why people are paid. By answering the question what you reward your people for, the company focuses on employees (i.e. demographics and needs of different groups), controls costs and ensures that the right message is delivered to employees. By conducting employee surveys aimed at the determination of what is valued most and by looking at results, Hay Group helps in determining whether reward system outcomes are aligned with the firms reward strategy. Investigating whether the compensation system stands in a satisfactory level in respect to competitors is also part of Hay Groups tactics. Benchmarking its clients as well as it selfs reward system is an effective technique to identify if remuneration is competitive enough to recruit and retain personnel. To achieve that Hay Group provides access to PayNet, a database that enables companies to benchmark pay and benefits, interpret data, make comparisons, identify implications and uncover potential issues in respect to their reward system. It is significant to mention that Hay Group when developing reward systems, it distinguishes reward objectives in respect to short-term or long-term incentives. Short-term incentives usually include efforts toward culture cohesion, commitment, engagement and specific team targets, while long-term incentives involve the alignment of rewards with shareholder interests, retain of people and competitiveness of the compensation system. Total Review Framework Compensation systems must be aligned with the overall strategy of the company and represent the business reality in order to be effective. Hay Group, to have a clearer understanding of its clients reward systems, engages in a holistic model, presented above, which has as a starting point the strategy of the firm. untitled.bmp Through this model Hay Group can better understand the current remuneration program of its clients, and then develop the appropriate base salary that represents the firms requirements and reward strategy. Job Evaluation Job evaluation is a significant component in measuring and determining the value of jobs within an organization, a technique that helps in the establishment of the pay structure. Hay Group has developed a number of job evaluation methodologies; to enhance its efforts it created Hay Group Spectrum, a practice considered to be the next generation HR solution. As mentioned by Aspasia Voulgari, one of the Managing Consultants of Hay Group based in Athens (Greece), Hay Group realized that companies started losing the real value of understanding their work with the application of job evaluation by following a fragmented approach; this, emphasized the necessity for creating a more holistic approach that combines reward decisions, talent management and structuring work. Jobs, employees, performance, structure and pay can be connected, and, in that way, work measurement, work alignment, work fit, and work value are united. st.bmp

What Buddhism and Christianity Teach about the Significance, Purpose, and Value of Human Life :: essays research papers

What do Buddhism and Christianity Teach About the Significance, Purpose And Value of Human Life? BUDDHISM " The concern of Buddhism is with man rather than with the material universe. The phenomenal world is held to be without substance and to be in a constant condition of flux. Man himself is no less impermanent than the material world."* Â ¾ Human life is subject to Anicca, the law of impermanence. This means that nothing ever stays the same To be born human is a rare opportunity. Buddhists take this notion so seriously that a story was written for the sole purpose of illustrating it. It is called ‘The Turtle and The Yoke'. A turtle is described, swimming around in the ocean, popping up for air every thousand years or so. It is claimed that the chance of being incarnated human are the same as that of the turtle putting his head through the yoke (which also floats around the ocean) on one of his trips to the top. It follows, therefore, that to waste it is to waste numberless lives spent trying to gain this precious rebirth and also the chance of enlightenment. The law of Karma says: All actions will entail consequences in the next life, so a Buddhist's freedom could be said to be somewhat compromised. This law means that, to be reincarnated human, you must live a near-perfect life. Any wrong doing on our part is foolish, because the condition experienced in present existence is regarded as having been caused by past deeds. It is beneficial, therefore, to use the golden opportunity wisely, as you are unlikely ever to get another `crack at the apple'. Buddhism and therefore human life is ‘a quest to free us and the world from suffering and to promote happiness.' CHRISTIANITY "Human life is the basis of all values; it is the source and indispensable condition for every human activity and all society" Each human is made in the image of God, with power to reason and choose. Therefore every human life should be cherished and preserved and all lives, rich or poor, strong or weak, young or old. ‘Society itself can be judged by its attitude towards its weaker members.' God `owns' our lives and bodies, or rather he gave them to us as a gift and we must not give it up or abuse it. "Do you know that your body is a temple of the holy spirit, which you have from God? You are not on your own, you were bought with a price. So glorify God in your body. Pope Jean Paul II summed up this idea in a statement he issued in 1980.

Literary Criticism Quotes and Explanation Essay

â€Å"Writing is easy. All you do is stare at a blank sheet of paper until drops of blood form on your forehead. † -Gene Fowler Fowler conveys that writing is a difficult, exacting task. The purpose of writing is to put our thoughts into words, and to make our words move our readers. Many writers are frustrated by their inability to put their thoughts onto paper. I have always had a difficult time writing. I find that I have good ideas, but that putting my thoughts into words is challenging. I find this problem in all kinds of writing, even projects I enjoyed like a short story we wrote in the 7th grade. I enjoy reading science fiction; it is the most interesting to me. I have always had a hard time picturing what I am reading in my head, but science fiction is easier to visualize. I dislike non-fiction the most because I find it uninteresting. â€Å"Human speech is like a cracked kettle on which we tap crude rhythms for bears to dance to, while we long to make music that will melt the stars. † -G. Flaubert Flaubert’s message is that human speech is imperfect and inelegant. Many people strive to speak fluently but aspects of their speech like word choice and grammar are imprecise. One way to express yourself when words do not work is body language. For example, if somebody doesn’t understand that you are trying to be sarcastic you can use body language to convey your message. You can also express yourself through art, like paintings or music. Some people also try to express themselves through the way that they dress. One advantage to using these methods is that you do not have to say anything but people can simply interpret your message. This can also act as a disadvantage because they might interpret it the wrong way.

American Indian Wars essays

American Indian Wars essays There is perhaps a tendency to view the record of the military in terms of conflict, that may be why the U.S. Armys operational experience in the quarter century following the Civil War became known as the Indian wars. Previous struggles with the Indian, dating back to colonial times, had been limited. There was a period where the Indian could withdraw or be pushed into vast reaches of uninhabited and as yet unwanted territory in the west. By 1865 the safety valve was fast disappearing. As the Civil War was closed, white Americans in greater numbers and with greater energy than before resumed the quest for land, gold, commerce, and adventure that had been largely interrupted by the war. The besieged red man, with white civilization pressing in and a main source of livelihood, the buffalo, threatened with extinction, was faced with a fundamental choice: surrender or fight. Many chose to fight, and over the next 25 years the struggle ranged over the plains, mountains, and the des erts of the American West. These guerrilla wars were characterized by skirmishes, pursuits, raids, massacres, expeditions, battles, and campaigns of varying size and intensity. In 1865, there was a least 15 million buffalo, ten years later, fewer than a thousand remained. The army and the Bureau of Indian Affairs went along with and even encouraged the slaughter of the animals. By destroying the buffalo herds, the whites were destroying the Indians main source of food and supplies. The only thing the Indians could do was fight to preserve their way of life. There was constant fighting among the Indian and whites as the Indians fought to keep their civilization. Indian often retaliated against the whites for earlier attacks that whites had imposed on them. They often attacked wagon trains, stage coaches, and isolated ranches. When the army became more involved in the fighting, the Indians started to focus on the white soldiers. I...

Astrology Essays - Astrology, Astrological Signs, Pseudoscience

Astrology Essays - Astrology, Astrological Signs, Pseudoscience Astrology Have you ever wondered what the signs of the Zodiac means? When we turn on the TV it seems we always see an advertisement on horoscope predictions. People call in and get the predictions they have been looking for. When the newspaper first arrives, some people go to the horoscope section first. They base the entire day or entire week on the report they get. It seems that this phenomenon is something all new, or is it? Astrology has been around since ancient times, even dating back to biblical days. Astrology has a long line of history and a bright future. We will attempt to cover that topic as well as the signs and elements of the Zodiac. The signs of the Zodiac include: Aries, Taurus, Gemini, Cancer, Leo, Virgo, Libra, Scorpio, Sagittarius, Capricorn, Aquarius and Pisces. Astrologers also claim the planets play a role in many key factors. How do these things affect us? We will also look at astrology as a science; a way to predict and control your life and your destiny. Although many people refer to astrology as just being superstitious others say the predictions are not worth the paper they are written on. Many men and women have studied astronomy but we will look at Mother Shipton. What caused this woman to focus her life on the study of astrology? Why did she believe astrology could predict ones character or life? Was she just passing on false information or is the universe interrelated and everything is based on these Zodiac signs? Astrology is a phenomenon that dates back to biblical days. There is an ancient legend, that Adam received the doctrines and mysteries of astrology direct from his Maker and thus by foreknowing that the earth was to be destroyed first by fire and afterwards by water. (Thompson 17) Astrology has played an important role in our civilization. Starting with Adam and even being present in todays society. Different civilizations seemed to be practicing astrology independetely. People noticed the Sun in particular had a change on how crops grew. Many people viewed astronomy and astrology as a similar science until the 1500s. People knew by looking at the sun or what the size of the moon was when to plant crops or even when a baby was going to be born. These early astrologers were searching for their place in life. A place where they fit into the universe. They believed that every component of the universe was linked together and everyone had their own place. Every aspect of ones life was based on the planets and the stars. Even behavior was blamed on the position of the sun! Astrology is widely practiced today. Even today most farmers have a Farmers Almanac. This book tells you when to plant your crops, and many people have success. Some wont even think about planting crops without this information. This is a form of astrology, although many people do not realize it. A popular form of astrology is the Physic Friends Network. This is a 900 number you can call in to see what your sign is and how this affects you. The astrologers on the Physic Friends Network always seem to know what has happened in the past and what will occur in the future. Everyone who says they are astrologers obviously are not and its up to us to use our own judgment to decide. When you hear people talk about signs of the Zodiac you often Wonder what does that mean? Ancient astronomers noted that the sun makes a yearly journey across the celestial sphere, part of which is represented in the picture by the blue band. The ancient astronomers associated dates with the constellations in this narrow belt (which is known as the zodiac), assigning to each constellation of stars the dates when the sun was in the same region of the celestial sphere as the constellation. (Encarta 1999) Each Zodiac sign belongs to four different elements: Fire, Air, Earth and Water. Fire is a positive element; this element focuses on changing energy from one form to another. Air is also a positive element that is associated with the spiritual part of life. Earth on the other hand is a

America at Mid Century (US History) Assignment Example | Topics and Well Written Essays - 250 words

America at Mid Century (US History) - Assignment Example He made decisions crucial to war and peace of the nations. What is significant about this case is not only about the children and schools but also about the human tendency to prejudice people according to their race, color, religion, gender and ethnicity. At that time, racial prejudice was so strife that blacks are not allowed to enter public facilities and to attend same schools. The case is significant as the ruling of the Supreme Court to stop racial segregation of the white and black children became a turning point of the country development. This ruling became the basis for the future legal policies of human rights {Brown vs. Board. 2004)). In 1954, the Brown vs. Board of Education was a legal protest on the right of the blacks to attend same school with the whites. The ruling of the law in favor of the blacks eventually opened the doors for equal treatment to children in education and to other public facilities. The case became so controversial that even President Eisenhower got so concerned and had to send army troops to Arkansas in 1957 at the height of the segregation crisis. (Almanac, p.554) The significance of the Brown Case can still be felt until this day. Today, color discrimination is almost non-existent and have accepted the blacks in the society not only in the United States but also worldwide. In fact, the United States have elected the first black U.S.

KAFKA, HAWTHORNE, AND COETZEE Essay Example | Topics and Well Written Essays - 1250 words

KAFKA, HAWTHORNE, AND COETZEE - Essay Example The protagonist of Kafka's The Trial, Josef K, and the protagonist of Coetzee's book share a lot in common, even if the latter book is more political than anything by Kafka. These issues, and the full power of Kafka's The Trial, will be explored in this paper. Many might suggest that Kafka's work has no fore-bearers and that it appeared fully formed. There is sense in this suggestion. The period and place in which his books and stories were written were historically unique. The First World War had demolished many naive beliefs about the world and the rapid industrialization of the modern world was creating difficult conditions for many people. World War II and the destruction of European Jewry lurked on the horizon. The sense of dread in Kafka's work seemed in some way to have the power of a fortuneteller. It is truly terrifying. It is almost as if Kafka knew what was awaiting the world. If he had lived, he too may have perished in the Holocaust. Nevertheless, there were works of lit erature before Kafka that in someways suggest his work. One of these is Nathaniel Hawthorne's the Scarlet Letter. In this famous novel, Hester Prynne is branded with a scarlett A, after committing adultery. She is ostracized from her community and refuses to publicly identify the father of the child that is then illegitimately born. The community has turned against her. She is removed from the community by the force of the institutions that protect public morals. This is similar to Kafka's The Trial, but the most important distinction to be made, however, is what each authors' real subject is. Hawthorne's target is society's hypocrisy and its willingness to ostracize essentially good people. But however much we may dislike the methods of the town people and their treatment of Hester Prynne, we nevertheless recognize their cruelty and hypocrisy as deeply human. We are familiar with the human hypocrisy which these people represent. Additionally, we might even understand that adultery would be a big problem in a small town in New England during that period. The treatment of Hester may be over the top, but perhaps she did deserve some sort of censure. Kafka's work, however, is very different. There is little to be understood about the forces arrayed against his various protagonists. These forces are not really human, they seem to not even be living. In the Trial, Josef K. is accused of an unspecified crime which he did not commit. Although the i nstitution that tries him appears to be human, it is clear that it is instead a monstrous machine at work, slowly seeking to crush him. There can be no appeal to passion or humanity, as in the Scarlet Letter. Josef K. is trapped by forces that do not feel. At first, he feels like if he just explains himself to the court they will understand: â€Å"He had often wondered whether it might not be a good idea to work out a written defence and hand it in to the court. It would contain a short description of his life and explain why he had acted the way he had at each event that was in any way important, whether he now considered he had acted well or ill, and his reasons for each. There was no doubt of the advantages a written defence of this sort would have over relying on the lawyer, who was anyway without his