Extinction of Dinosaurs Essay Example | Topics and Well Written Essays - 1250 words - 1

Extinction of Dinosaurs - Essay Example The disappearance of the dinosaurs is in some ways a great mystery. During the time the dinosaurs lived, many new kinds developed and other older kinds died out. Not all kinds died out at once, but by the end of the Cretaceous period, the last of the dinosaurs had disappeared. Scientists have proposed several theories to explain the disappearance of the dinosaurs. There are two main theories of Dinosaur extinction as follows: the Asteroid Theory. In 1980 the asteroid theory was proposed by Luis and Walter Alvarez. This theory is based on the discovery of unusually high concentrations of the rare metal iridium at rock levels close to the level of the last dinosaur remains. Iridium is more common in meteorites than in rocks found in the earth's crust. According to this theory, a large asteroid crashed into the earth about the time the dinosaurs disappeared. The force of the collision caused a huge cloud of dust to circle the earth. The dust blocked the sun's light for as long as five y ears. This killed many plants, and without food, the dinosaurs died too.

The meaning of love in The necklace and The lady with the dog Essay

The meaning of love in The necklace and The lady with the dog - Essay Example This paper analyzes what love means in both accounts. Both stories portray that love is an eternal fulfillment and happiness; however, these rewards only await those who are willing to sacrifice everything. Dmitri sacrificed his norms and Monsieur sacrificed his own priorities. The middle class families and society of the nineteenth century were rather conservative. People used to stick to rules and liberal thinking was not as much prevalent as it is today. The plot of â€Å"The Necklace† takes place in France somewhere in the 19th century. The important thing to note about this time is people’s values on modesty. Women were kept at homes and according to present day standards, that practice can be deemed as something that deprived women of their rights. Monsieur proved his love for his wife with his actions. The events in â€Å"The lady with the Dog† also take place in the 19th century setting among middle class people in Russia. Dmitri was notorious for having affairs with every woman who was willing to have one despite his marriage. â€Å"The Necklace† Monsieur Loisel (â€Å"The Necklace†) Monsieur is a humble man earning average salary as a clerk. He is not rich; however, he does possess the greatest wealth of all, staying content and happy with what one has. He is highly appreciative of his wife; he loves her and always supports her. His nature is like a blotting paper: he accepts all the harshness of life and his wife with love and contentment. When both husband and wife sit for dinner at the round table, Monsieur’s wife notices that the table cloth has been used three times without washing while Monsieur uncovers the tureen in a happy mood: â€Å"Oh! The good potpie! I know nothing better than that†(10). Monsieur is a man who is accustomed to adjustments if something is not available; on the other hand, his wife gets irritated when she does not get something. When Monsieur brings home the invitation to the party, his wife gets sad as she does not have matching (expensive) jewelry to wear with the dress. He is a little surprised as to the awkwardness in wearing flowers instead of jewelry that match the color of the dress. After all, is not it common sense? But to his wife, it is not. Monsieur accepts things as they are, not what he wishes them to be. If they did not have money to get expensive jewelry, he considered it a fact of life and not something to whine or cry about. In the end, Monsieur is the one that comes up with the plan of buying a similar necklace when Mathilde loses the original one, and arranges the money through loan and mortgages. The money he gives Mathilde for her fancy dress was meant to pay for a gun that he so wanted, but against his wife’s happiness his own wishes meant nothing to him. He quietly gives up his life while paying for the necklace without a word of complaint. Mathilde is very lucky to have such a wonderful husband but she never realizes it. She is so consumed in her self-made misery that she never knows that Monsieur loves her unconditionally. Mathilde Loisel (â€Å"The Necklace†) â€Å"She was one of those pretty and charming girls, born by a blunder of destiny in a family of employees† (7). Mathilde is a charming beautiful woman, born in the family of clerks, and this is where the problem starts. She blames her fate that she is born in a middle class family, which is why she is always at war with herself

The importance of education Essay Example | Topics and Well Written Essays - 500 words

The importance of education - Essay Example The experiences of my life have made me understand the importance of the value of availing the right opportunities at the right time. They have made me realize the importance of education and career in the life of an individual. I did not value the importance of education when I was young and I wasted many important years of my life but with time and age I realized the importance of succeeding in education for the purpose of attaining a secure and bright future. My parents recall that ever since I was a young child, I was very bright and naughty. I used to hide things and throw them just for the purpose of annoying others. After I joined school, I made friends and they were as careless as I was with my studies. I was complained for regularly by the school authorities owing to my mischievous conduct at school. But these complaints did not alter my behavior and habits and I stayed the same. Thus, in grade one I was held back. This did not lead to any improvement. I continued my educati on and I still remember that all my teachers used to tell my parents that I was a very difficult child.

Discuss issues in accounting measurement Essay Example | Topics and Well Written Essays - 2250 words

Discuss issues in accounting measurement - Essay Example izations in making their financial statements among other things, they are viewed as problematic because most of them have to be derived (Neely, 2007, pg. 98). An analysis done with regards to the International accounting Standard Board shows that the use of fair measurement base in financial accounting is likely to increase. The increase of using the fair value as a measurement best will help in the transformation of the way assets including intangible assets and liabilities are measured. Financial accounting measurements are recorded at historical or adjusted cost to the market values through adjusting entries. Management accounting uses measurements to help in calculating the number of labour hours needed or the cost of materials used to produce goods and services. When determining management accounting measurements accountants use special cost allocation methods such as standard costing, job process costing or Activity-based costing. There is no specific method that is used by accountants as the measurements depend on the entity and how they conduct their business. Therefore, accountants determine the best accounting measurement method by identifying and reviewing each production procedure and breaking down the procedures into allocation drivers. Measurement accounting is a continuous or never ending process make it relevant in accounting for its users because each day there are new standards that are set by the ISAFB and FASB. Additionally, it is an evolutionary process because different bodies use different practices in the world for their external financial reporting. By so doing, they use different approaches to measurements in that, different jurisdictions have developed their financial reporting requirements that are influenced by the differences in the uses made for financial reporting information found in regulation and business environments. Measurement accounts evolve even within one jurisdiction because different approaches are adopted by

What is happiness Research Paper Example | Topics and Well Written Essays - 1000 words

What is happiness - Research Paper Example Similarly, the conquest of and pursuit of happiness may be different to other based on the individual desires. There is no fixed or single definition to happiness and it can be defined differently by different experts and analysts from different professions. For example a historian will define happiness in the context of an emperor, ruler or other political or military mindset oriented individual who has had number of successes, in the same context, a philosopher may find happiness in the form of reaching to another level of thinking, or reaching to the minds and acceptance level of the readers or the students who follow that particular philosopher. Happiness also varies between the age groups. It may also vary between the societies, the surroundings and the geographical factors. For example a mere a smile may bring upon happiness and pleasure on any one’s face, to others happiness may mean earning millions and then continuing the process of striving further towards acquiring more wealth. Various questions entail the concept of happiness. These questions include the understanding of the phenomena with regard to the question such as the co relative and subjectively inductive understanding of happiness. What would the state of happiness be if it is in conflict with someone else, or if it is gained at the cost of discomfort, compromise or other damage or deprivation that may be felt by any other individual. In that case the definition of happiness would not stand fulfilled rather it would be termed as an envy, state of unhealthy competition or any other non productive bondage and affiliation in which the gain of one is the loss of other. Happiness in other words is a state of mind that is embodied by expectations. These expectations contain element of hope, future, pleasure, togetherness, completeness, accomplishment of the dreams that are held back in heart and mind and desired to be transformed into reality in the

Teenage Drinking Essay Example for Free

Teenage Drinking Essay For the past decade, there has been a major problem with underage drinking in this world. Many of teenagers have been able to buy consumed drinking without the appearance of their parents. Today, many teenagers experience different things in the world. Whether it is their first date or first day in high school, teens are always eager to try something different or new. One of the things that teenagers try is drinking alcohol. Unfortunately, underage drinkers often abuse alcohol. Many reasons why underage teens are consuming alcohol because there were alcoholics in the family, peer pressure, stress and family problems. When growing up with an alcoholic, the kids mind thinks that it is normal to drink non-stop. The emotional and psychological scars that children can develop in alcoholic homes can be so deep that they can last well into adulthood. If you were raised in a home with alcoholism or addiction, you may find that some of the following characteristics are very familiar(Dr. Jan Woititz). People tend to become isolated, fear people and authority figures become approval seekers, be frightened of angry people, be terrified of personal criticism, become alcoholics, marry them or both view life as a victim have an overwhelming sense of responsibility, be concerned more with others than themselves, feel guilty when they stand up for themselves, become addicted to excitement, confuse love and pity love people who need rescuing, stuff their feelings lose the ability to feel, have low self-esteem, and judge themselves harshly. Those are just few of the effects of alcoholic problems in the family. Studies state that people look to alcohol because of economic, job stress or marital discord. In humans between certain types of alcoholism and adverse early childhood experiences. High levels of stress may influence drinking frequency and quantity. This relationship between stress and drinking even is stronger when alternative coping mechanisms and social supports are  lacking. Finally, when individuals believe that alcohol will help to reduce the stress in their lives, alcohol is most likely to be used in response to stress. Drinking appears to follow stress but some evidence also links excessive drinking to the anticipation of a major stress or even during times of stress (BRESSERT). Stress can lead to being a alcoholic because the person is so tired of being in a state of stress so they look for something that can calm them down so they turn to either weed or alcohol. They drink as much as they could until it goes away but in reality the stress does not go away. So if it do not work then that means they going to keep looking towards liquor to get rid of it. This drinking can make their way of thinking change. Over time, heavy drinking interferes with the neurotransmitters in the brain that are needed for good mental health. So while alcohol may help deal with stress in the short term, in the long run it can contribute to feeling of depression and anxiety and make stress harder to deal with (Eva Cyhlarov). Joseph A. Califano, Jr says The media focuses on illegal drugs [ such as ] heroin, but thats the tail. The dog is alcohol and the dog is really biting our kids (69). This can cause you to hurt others, get you into illegal trouble, and damage your relationships. Alcohol can damage the young brain, interferes with mental and social development, and interrupts academic progress. Alcohol is attracts teenagers easily and leads to the three leading causes of teen death: accidents, homicide and suicide. You can also harm your body now and when you grow up and also get you addicted. When drunk people tend to not notice anything so they start fights, unprotected sex, driving drunk and heavy hangovers. People have died from drinking on the beach and like to go swimming which leads to death. It is said from Anthony that people dont die from smoking weed, they die from drinking alcohol(70). It seems to be true because you cannot die from a plant but you can die from something that is mix with ma ny chemicals. They can die from intense alcohol intoxication. Why do teens drink? Teens seem to look towards drinking as a pleasure but what they do not notice is messing up their body. Even though they know its bad for them, they insist that alcohol isnt really a drug, however kids  know that beer, wine, and liquor can you into big trouble. It is said by CASA that 8th graders used 47.0% of alcohol, 10th graders used 66.9% and 12th Graders used 78.4%. Used in past year, 8th graders are 38.7%, 10th graders are 60.0%, and 12th graders are 71.5%. Used in the past months, 8ths graders are 19.6%, 10th graders are 60.0% and 12th graders are 48.6%. Seventy-two percent of college students report that they used alcohol at least once within the 30 days prior to completing the Core survey. Within the last year, 84 percent of students report they drank alcohol (Alcohol and College Students Drinking Fact Sheet, 1). 82% of students under age 21, using alcohol within the past year. Student athletes are more often the heaviest drinkers in the overall student population. Half of college athletes (57 percent of men and 48 percent of women) are binge drinkers and experience a greater number of alcohol related harms than other students. College athletes are also more likely than other students to say that getting drunk is an important reason for drinking(Dying to Drink by Henry Wechsler, Ph.D.). Seventy-eight percent of college athletes report that they used alcohol on at least one occasion in the past 30 days prior to completing the Core survey. Within the past year, 88 percent of student athletes report using alcohol. One in five athletes believe others students drinking adversely affects their involvement on an athletic team or in other organized groups. Some athletes do not think of the repercussions while they are out with fellow teammates, drinking a limitless amount of alcohol. They are caught up in the moment and want to be cool with friends and associates. They don’t think how this is going to affect their upcoming game or practice. Some athletes believe they can handle excessive drinking and performing well in games. There thought pattern is party hard right now and worry about practice or the game later. This is a poor thought pattern that will always harm their performance. Athletes know alcohol affects their system in a negative way, yet they still consume large amounts(Nelson and Wechsler1 2001). Colleges and pro-football leagues look at this kind of things. They have a wide-range programs that can track and also test 100% if someone is under the influence of alcohol and drugs. Today, as you may have read many teenagers are under the influence of alcohol in the stages of high school and college. There were many studies  that were conduction that gave us information about the average student alcoholics or up and coming alcoholics. There were many effects of alcoholic that people did not understand. These kids do not understand what it can do to your life and physical-self in the future. They wont understand the outcomes until it hits them clearly in the head.

Assertions and Audit evidence Essay Example for Free

Assertions and Audit evidence Essay 1. The allowance for doubtful accounts is fairly presented in amount. * Valuation or allocation assertion 2. All accounts payable owed as of the balance sheet date are included in the financial statements. * Existence or occurrence assertion 3. All purchase returns recorded in the general ledger are valid. * Existence or occurrence assertion 4. The allowance for doubtful accounts is fairly presented in amount. * Valuation or allocation assertion 5. All accounts payable owed as of the balance sheet date are included in the financial statements. * Completeness assertion 6. All purchase returns recorded in the general ledger are valid. * Existence or occurrence assertion 7. A retail client values its inventory using the retail method of accounting. * Valuation or allocation assertion 8. A construction client uses the percentage of completion method for recognizing revenues. * Existence or occurrence assertion 9. A client has a defined benefit pension plan and does not have competent employees to write footnote disclosures. * Presentation and disclosure assertion – classifications and understandability 10. Slow-moving items included in inventory have been properly identified and priced. * Valuation or allocation assertion 11. A client financed the acquisition of assets using preferred stock that pays a 3 percent dividend and must be redeemed from the shareholders next year. * Rights and obligations assertion 1. Bank statement sent directly to the auditor by the bank. (1) – Most reliable 2. Creditor monthly statement obtained from clients files. (2) – Reliable, but subject to possible forgery 3. Vouchers in clients unpaid voucher file. (4) Least reliable 4. Duplicate sales invoices in filled order file. (4) Least reliable 5. Time tickets filed in payroll department. (4) Least reliable 6. Credit memo in customers file. (4) Least reliable 7. Material requisitions filed in storeroom. (4) Least reliable 8. Bank statement in clients files. (2) Generally reliable 9. Management working papers in making accounting estimates. (4) Least reliable 10. Paid checks returned with bank statement in (1) above. (3) Somewhat reliable 11. Letter in customer file from collection agency on collectability of balance. (2) Generally reliable 12. Memo in customer file from treasurer authorizing the write-off of the account. (4) Least reliable