Basic Computer Memory Types free essay sample

Arbitrary Access Memory (RAM) RAM is an area inside the PC framework which is answerable for stacking ceaselessly information on an impermanent premise, with the goal that it very well may be immediately gotten to by the processor. The data put away in RAM is ordinarily stacked from the PCs hard plate, and incorporates information identified with the working framework and certain applications. At the point when the framework is turned off, RAM loses all the put away data. The information remains put away and can be held just when the framework is running. At the point when the RAM gets full, the PC framework is bound to work at a moderate peed. The information can be recovered in any irregular request. For the most part, there are two sorts of RAM; in particular Static RAM (SRAM) and Dynamic RAM (DRAM). At the point when numerous projects are running on the PC at the same time, the virtual memory permits the PC to look in RAM for memory divides which havent been used of late and duplicate them onto the hard drive. We will compose a custom exposition test on Fundamental Computer Memory Types or then again any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page This activity opens up RAM space and empowers the framework to stack various projects. Peruse Only Memory (ROM) This sort of memory is dynamic, whether or not the framework is turned on or is turned off. It is a sort of perpetual non-unstable capacity memory. As the name read just proposes, the substance in it can't be changed or altered. It is an incorporated circuit which is pre-customized with significant information that ought to fundamentally be available for the PC to complete its ordinary functionalities. Store Cache is a sort of RAM which a PC framework can get to more responsively than it can in customary RAM. The focal handling unit gazes upward in the reserve memory before looking in the focal memory stockpiling territory to decide the data it requires. This guidelines out the requirement for the framework to look for data in bigger and greater memory stockpiling zones, which thus prompts a quicker extraction of information. PC Hard Drive These gadgets are significant information stockpiling segments that are introduced in the CPL]. Their memory runs generally, and a client may pick the memory relying upon the information should have been put away and gotten to. These days, hard drives having a memory limit of 120 gigabytes to 500 gigabytes are ordinarily utilized. Streak Memory This is a non-unstable sort of memory which is proposed to add to versatile torage and a helpful exchange of information starting with one PC then onto the next. The information in it very well may be eradicated and re-modified according to the clients prerequisites. It just has a particular number of eradicate and compose cycles that it can withstand, after which it makes an inclination to miss out on the put away data. Memory cards and USB streak drives These are Just the normal and primary PC memory types which encourage memory and information stockpiling. Be that as it may, there are numerous subtypes which are sifted through as per the memory-related functionalities they perform and the necessities they serve.

Writing a Critique Paper - How to Write a Critique Paper

Writing a Critique Paper - How to Write a Critique PaperOne of the most important papers you will ever write is your 'How to Write a Critique Paper' paper. This is where you are going to be given the opportunity to show and prove how much you know about a certain subject or topic. Most people, however, often make the mistake of going straight to the conclusion when writing a critique paper instead of putting some effort into the writing.A good critique paper consists of two parts. The first part is the introduction, where you will have the chance to explain your purpose of writing the paper. If the topic or subject is a complicated one, it will be good to have a 'Who, What, When, Where, Why, How and What' outline. By following this outline, you will have a clear picture about what to write about.The second part will also include outlining the main points that you are going to discuss in your paper. With this you will be able to get the gist of what the writer is trying to tell you. Y ou will also want to take time to consider what other ideas you can try out for your paper. This way, you will not forget anything important. It is also a good idea to consider your idea, the writer's idea, and your own idea in order to come up with a good critique.In order to ensure that your paper gets accepted, you need to adhere to some basic guidelines when writing a critique. The first one is to always stick to the rules when writing a critique. You should avoid using too many metaphors, clichés, or any word that might not fit your intended purpose.Using proper usage of language is very important because it shows that you have a thorough knowledge about the topic. Another guideline is to use precise spellings as well as proper punctuation and spelling. When writinga critique paper, it is important to keep in mind that the focus of the critique is on what the writer has to say about the topic and not on the grammar.Correct punctuation and spelling should always be used. This i s very important because it will help you convey the main point of your paper. It also gives the writer the impression that he or she understands the topic and that they are well informed. When writing a critique paper, it is also important to stick to your topic and not be too generic because that can be very offensive to the reader.As a way to write a critique that will be accepted, you should highlight the main points that you want to discuss. You should also describe what the writer did right and what he or she did wrong in order to draw attention to the faults.There are many tips that you can follow to help you write a critique paper. But remember that there is no point in trying to make the best critique paper just to be an expert in a particular topic. You just need to write a critique that is convincing enough to get accepted by the reviewer.

Cost Accounting

Cost Accounting Today, as the business world turns out to be more confused than the past, numerous inside bookkeeping supervisors face with testing circumstances. What's more, circumstance like Kranbraek Corporation makes an inside bookkeeping chief a hard choice between his expert morals and tolerating orders from their chief. The main thing is this is infringement of the expert codes of morals, and it will wind up with the breakdown of the company.Cellant, who is the leader of Kranbraik Corporation, has requested the company⠡â ¯s controller to investigate all costs that are right now named period cost and rename however many as could be expected under the circumstances as item costs. It is intended to change over fixed expenses to variable one with the goal that fixed cost that ought to be brought about this year can be divided to one year from now. It sounds smart to charge selling costs as cost of products sold which will be charged throughout the following year when the business sums are ve ry high.Professional Ethics (journal)However, the expense of merchandise sold one year from now will be higher than real expense of products sold, at that point different parts of the circumstance are going to make the controller cook the bookkeeping books in different spots. Renaming period expenses to item costs will in the long run and successively mess more up later on. In addition, proficient examiners will question why Kranbrack Corporation reductions period expenses, and they will inevitably discover that the organization hoodwinked partners to look spectacular to potential financial specialists by demonstrating amazing gaining per share. At long last, the later story suggests a lethal disaster.Whether genuine deals accounts don⠡â ¯t surpass the arranged sums, it is appropriate to curtail optional fixed costs like publicizing and travel. Be that as it may, no one realizes how unfavorably reducing promoting cost influence is imperceptible and colossal. Along these lines, t he controller ought not dismiss the...

Margaret Sanger - The Legalization of Birth Contro - Free Essay Example

The Comstock Act of 1873 constructed a tragedy between women and their rights to birth control legalization. This act was a set of laws that restricted the use of any contraceptives such as medication for prevention of pregnancies after interactive sexual intercourses, which led to many women harming themselves in an attempt to terminate their pregnancies. With these laws in place, women still wanted access to these contraceptives. However, many were unreliable. Required to care for their children, women were unable to learn or get jobs on their own. Margaret Sanger saw this as a threat to women in society. She acted upon the Comstock Act which led to the establishment of the first birth control clinic in Brooklyn, New York. Forced to flee to Europe after being given a fine, she continued her studies there. With much hard work and perspiration, Margaret Sanger and other men and women activists triumphed over the reinterpretation of the Comstock Act and the legalization of birth control. The Comstock Act was passed by Congress in 1873 which made it illegal to sell or distribute contraceptives in the United States, to mention it through writing, through the mail and the United States Postal Service, or ship them from overseas. The main goal of this was to avoid any promotion of contraception and abortion and to diminish the influence of using materials of the general population in hopes of ending pregnancies. In addition to that, preventing the practice of pre-marital sex was another intention of passing this law. This may have been one of many disadvantages for women (Connecticut and the Comstock Law). Even though many have thought about birth control and it has been an idea since ancient times, it was not always a major concern for people. Many people wished to have a large amount children due to the high death rate of children, which was normal at the time. However, some thought about the future and believed that someday, there would not be enough food to feed them all. As years came by, people started to think more about birth control due to the decreasing rate of child deaths. Throughout this time, the medical care, nutrition, sanitation, and work conditions have successfully improved. These efforts of the people did not satisfy everyone, including some forms of religion and other individuals. In response to this, the U.S. Congress passed the Comstock Law in 1873, which prohibited public access to birth control materials and information for over sixty years. Many states followed up on this and passed their own set of laws regarding birth control restrictions (Birth Control). Wo men were limited to the amount of participation they gave in society due to unplanned pregnancies. Even where mothers are American-born women, staying at home to look after their children, the amount of money to be spent on the child strongly influences its chance of life and death (Sanger and Goldstein). Mothers had to stay home and care for their children instead of going out to work and earning a living. Not everyone is able to make a livable amount of money in order for their families to survive. Expressed in words, this table asserts that when the family income is under $625 a year, the children born alive die before the first birthday at the rate of 213.5 to the 1,000. In striking contrast when the income is $900 or more, they die only 96.8 to the 1,000. Ample was the expression used when the investigator could not obtain exact information as to the amount, but saw no evidence of actual poverty, (Sanger and Goldstein). Infant mortalities end up becoming higher due to the lack of care given and available for children. Poor conditions at home and their environment led to higher infant mortality rates, ranging from 23% for first born children to 60% for twelfth born children in 1900 (Sanger and Goldstein). Even with these laws, women still wanted access to birth control. However, the contraceptives were not the best nor very reliable. In the eighteenth century, condoms were made using animal intestines. Not until Charles Goodyear and Thomas Hancock discovered the process of vulcanization of rubber did people start to use rubber condoms (Contraception: past, present and future, 2010). There had been multiple family planning clinics that were available. In the rest of Europe and North America, family planning clinics arose as a specific response to a legal and social situation that made contraception a mystery and denied the poor access to a technology they desperately needed, (Campbell and Potts, 2009). In attempts of ending their pregnancies, women often put their lives on the line. In order to do this, women usually performed illegal abortion procedures on themselves, or by other people. Between the years of the 1950s to 1960s, the number of illegal abortions that have been performed range anywhere from 200,000 to 1.2 million per year (Contributors, 2014). Margaret Sanger was a female activist who acted upon the Comstock Laws and for birth control. One of eleven children, her mother died of tuberculosis at the age of 48. After having eleven children and seven miscarriages, within twenty-two years from the first and seven miscarriages. She studied as a nurse and found her lifes purpose and passion after working in New Yorks Lower East Side. Margaret Sanger had said in the newspaper The New York calls, The mother allows the children to use newspapers as toilet receptacles that are thrown out of the windows into the streets and the vermin kitchens swarming with millions of roaches bed bugs everywhere. Thousands of mothers leave their little children in the care of the older boy or girl (usually not over nine years old) and go to work early in the morning in the factories to return at night to do the work of the family the washing, which takes until two in th e morning, the next night the ironing, which takes the same time and on and on, day after day, this worn out and half-famished mother continues her burden of life, (Mercury, 2013). Margaret Sanger was was arrested in August 1914 for sending obscene contraceptive materials through the United States Postal Service. This was a violation against the Comstock Law of 1873. Instead of paying the bail, she fled to England instead. There, she continued her studies and research while teaching others about birth control. After her case was dropped in February 1916, she came back to the United States. When she came back, she opened the first birth control clinic in Brooklyn New York. Women of all socioeconomic backgrounds came to this clinic to be serviced, and within the few weeks of the clinics existence, it served 464 women. Margaret and her sister, Ethel Byrne, were arrested and the clinic was forced to close down. Sanger had to close once again after she was out on bail. She and her sister were convicted and spent thirty days in prison after the police permanently closed it down under the public nuisance laws. (Shlager and Lauer, 2001). Sanger started off by stating the National Birth Control League (NBCL). This league educated women on the prevention of pregnancies. With the help of this league, they published a magazine that she called, Woman Rebel. The magazine was for women who wanted and believed in the practice of birth control. In 1927 Sanger traveled to Geneva, Switzerland, to help organize the first World Population Conference, whose aim was to further global acceptance of birth control, (Margaret Sanger). The First Birth Control Clinic Margaret Sanger opened the first birth control clinic in Brooklyn, New York on October 16, 1916. Sanger, her sister Ethel Byrne, who was a registered nurse, and Fania Mindell, an interpreter from Chicago, rented a small store-front space in Brownsville and canvassed the area with flyers written in English, Yiddish and Italian advertising the services of a birth control clinic, (Birth Control). For just ten cents, women received a copy of What Every Girl Should Know, which was a pamphlet that talked about womens reproductive system and the different forms of contraceptives that are available. The Clinic served more than 100 women on the first day and some 400 until October 26 when an undercover police woman and vice-squad officers placed Sanger, Byrne and Mindell under arrest. After being arraigned, Sanger spent the night in jail and was released the next morning. She re-opened the Clinic on November 14, only to be arrested a second time and charged with maintaining a public nuisance . Sanger opened the Clinic once again on November 16, but police forced the landlord to evict Sanger and her staff, and the Clinic closed its doors a final time, (Birth Control). They were all convicted to days in prison. Margaret was put on trial and offered a suspended sentence. This, however, was only if she promised to not repeat the offence. She denied this offer and spent 30 days in the Queens County Penitentiary instead (Birth Control). Many forms of contraceptives were made and improved as Margaret Sanger stood up for birth control in 1916; one of them being oral contraceptives. Women were able to gain higher wages due the increase of time they are able to spend in the workplaces. Fully one-third of the wage gains women have made since the 1960s are the result of access to oral contraceptives. And while the wage gap between men and women is still significant (particularly for women of color) and must be addressed, access to birth control has helped narrow the gap. The decrea se in the gap among 25â€Å"49-year-olds between mens and womens annual incomes would have been 10 percent smaller in the 1980s and 30 percent smaller in the 1990s in the absence of widespread legal birth control access, (Birth Control). The Pill is another contraceptive that majorly impacts a womans lifestyle. The Pill is easily accessible to women and girls under the age of 21. This means that women who are in college can stay in college and young women who are not yet in college can eventually go to college. College enrollment was 20 percent higher among women who could access the birth control pill legally by age 18 in 1970, compared with women who could not, and women who could access the pill before having to decide whether to pursue higher education obtained an average of about one year more of education before age 30, (Birth Control). The Comstock Act prevented women their rights to choose their lifestyle and the way they live. It kept women from knowing and finding out ways to end their pregnancies or avoid getting pregnant. Contraceptives that began legal were not reliable, causing women to become pregnant even when using them. Margaret Sanger opened the first birth control clinic in Brooklyn, New York in p rotest of the Comstock Laws. She did not stop, even when being put on trial and in prison for 30 days. This tragedy affected women all around the United States from doing things that are important for women to experience. Going to school and getting the proper education was almost impossible for young women who had children to care for. Getting a job was something women suffered from before contraceptives became legal and available for them. Triumphing over this, Margaret Sanger helped for women to finally take a part in American society.

Chapter 1. Introduction. A Strong Banking Sector Is Very

CHAPTER 1 INTRODUCTION A strong banking sector is very important for developing economy. One of the most important functions of banking is lending money. It is generally encouraged because it has the effect of funds being transferred to productive use, it helps in growing economy. As there are pros and cons of everything, the same is in lending money that carries credit risk, which arises from the failure of borrower to fulfill its contractual obligation. The failure of the banking sector has an adverse impact on other sectors. Non-performing loans are the major problem in banks. NPLs reflect the performances of banks. The issue of non-performing assets has been discussed at length for financial system all over the world. The problem of†¦show more content†¦In most cases, debt is classified as nonperforming when loan payments have not been made for a period of 90 days. NPA is the abbreviation of Non-Performing Assets. As the term NPA reveals its own meaning, Non-Performing: i.e.Non-working, Assets: i.e. capital of financial institution. In financial term a loan A/c is said to be NPA when it is kept inoperative for 90 days without making payment of interest or principal, the borrowers are termed as defaulter, and the amount of that loan is termed as bad loans. Nowadays NPA is becoming a trending topic in banks as many Indian banks are going through this phase. Indian banks are suffering from huge amount of NPAs and BAD loans, the main reason behind this is the basic nature of people that is â€Å"take it and go away†, and our friend Mr.VijyaMallya is one of the biggest examples of it. The main reason behind this is that the bank is not able to recover the loans ,which is one of the major assets of bank now a days causing the heavy loss to them .Also lack in judicial system also favors the loss which says that bank cannot force the borrower for recovery until it was declared a willful defaulter. 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Financial Accounting Theory Share Price

Question: Discuss about theFinancial Accounting Theoryfor Share Price. Answer: The methodology that will help me determine whether the movement of the share price is related to the new announcement is the event study. The treatment of the date of event is as day of declaration. The seven-day period is chosen because of the need for exploring the investor's responses in the short run via the probability of the result misrepresentation triggered by the days without trading activities being incorporated into an event delay. The disruption is eliminated by incorporating announcement into the investigation is set whereby each even interval of negative six; positive six days is mandated to cover solely a single declaration which might be linked to the equivalent classification. For changes in the price of stock evaluation dictated by the announcement, the abnormal returns, and absolute returns are estimated (Basu 2007). The Average Absolute Return (AAR) is computed as arithmetic mean, but they does not eliminate the markets impact. Therefore, abnormal returns (AR) are also calculated as ARi=Ri-E (Ri). In this equation, ARi is the abnormal return linked to a given company (i) on day seven. The Ri is the real return for firm (i) on day seven while E (Ri) is the anticipated return for the firm (i) on day seven. The modest form is employed in this study to remove the projected return whereby it is the real return of the pertinent index of the market. The eventual computation of abnormal returns (AAR) will be done as the arithmetic mean. Further, dissimilar computation of average abnormal as well as absolute returns for the individual groups of announcement alongside sentiment in the two price of stock variations done. The ranges of stock price are distinct as follows, the lowest being from 0.01 to 1,00litas, median being from 1.01 to 10.00 litas while the uppermost is ranges between 10.00 and 100.00 litas. The findings would be relevant to newspaper editors during their determination of the particular stories to publish. This is because the editors are very key in the capital market or stock exchange market. They are the people who spread the announcement in share prices changes which trigger various reactions of the investors. The editors, therefore, must scrutinize the reported findings and only publish those that are facts so not to destabilize the market and make investors lose their money (Bies 2005). The editors will, in this case, show the correlation between announcing and share price changes and relate it to the emotional intelligence. They need to explain the need for high scores of emotional intelligence among the investors since it is related to behaviors that correlate with good investment performance. However, they will need to stress the need to help the investors who find it increasingly hard to overcome the fear when the share prices are declining. In so doing, they well restore confidence among such investors making them escape the irrational buying of too little shares which make them subject to greed where the price rises by selling too little and holding too long. The findings reported in this article will be increasingly relevant both securities exchanges and corporate regulators. The securities exchanges will get to understand the various emotionally laden decisions and their impacts on investing. They will be able to make rational decisions when it comes to the level of active management required, the frequency of trade, and the degree of concentration of a given portfolio, the extent to utilize risky or novel strategies as well as the much to save and invest against consumption. The regulators will also benefit from the information presented in the extract to undertake their regulatory duties. The information relating to the decision by John Neal to cut about 700 jobs in Australia to save $US200 million by 2014 would be the point of interest for the regulators. Cutting jobs is not good for the economy and, therefore, the regulators will come in to understand the rationale behind this unfortunate decision. The regulators will help explain that this is just a knee-jerk investing at its worst as Chanticleer reckons and explain that it is just due to lack of proper understanding of the major profit drivers of both companies. The regulators will, therefore, warn the buyers against the proven dangers attached to impulsive buying of shares. I think that the market inefficiency was the main reason that Dr. Chu and Mr. Lama managed to avoid losses by trading on insider information. There was an information asymmetry in the market as only the two people knew the information. If this information was present in the market, many people could have avoided their shares and hence made the two to lose their investments. The market was not semi-strong-form market efficient since the information they reflected in the security prices was not all publicly available. The capital markets research assumes that the markets are always semi-strong-form efficient and this was not the case here. The semi-strong-form efficiency suggests that security price will alter when unexpected earnings results, cash flows result, and earning results are announced. Semi-strong-form efficiency means that all the public information is computed into the current share price of the stock. This means that neither fundamental nor technical analysis is usable to accomplish superior benefits. The hypothesis only suggest that information that is not publicly available can benefit the investors who seek to earn abnormal returns on investment. All the information is accounted for in the price of the stock and no amount of technical or fundamental analysis accomplishes superior benefits If assume a no share price movement when GTx publicly announced the blood clot worries, I think that such information would be irrelevant to the market. The capital market research assumes a correlation between the public announcement and the share price movement and hence a relevant announcement should follow the sam e pattern. I agree with the statement that India needs to adopt the new accounting standards based on IFRS which suits the legal environment and context of India. The theory of public interest can support the adoption of the IFRS in India. I choose this theory to explain how the public interest will be guaranteed in India by adopting the IFRS. IFRS has been created by the IASB to make sure that stricter control as well as regulation alongside control are in place so that organizations and are unable to mislead their respective stakeholders. This is in line with the theory of public interest which require firms to consider public interest in their operations. IFRS, therefore, ensure a greater level of responsibility introduced in both disclosure and reporting system. Both real world application and empirical studies have proven that IFRS system guarantees a greater degree of financial system transparency which tends to meet the requirement of the public interest theory. It has been discovered that adopters of the IFRS have witnessed impacts on the cost of capital as well as liquidity alongside the label adopters. It has been proven statistically and researcher by analysts that financial disclosure quality has improved following IFRS adoption. The system has warranted an increased in the value of relevance as well as earnings of the entities hence the need for India to adopt the system. Since India is based on principles and not rules, it is appropriate that the IFRS is adopted to suit this context for maximum benefits. Blind replication of the West may not optimize the benefits due to a different context and environments in India. The new IFRS adoption will help India companies have wider sources of raising capital cheaply than before in the long run. Even though some barricades will exist during the transition phase, the initiative will be beneficial eventually in the long run for all the stakeholders since IFRS brings with it increased judgment. The companies will also have sufficient time benchmark thereby planning effectively to minimize the effect of the key financial ratios as well as operating parameters. India will benefit more by adopting the IFRS to the local contexts and environmental since it is more of principles than rules which may create conflict if they are adopted without amendments. By harmonizing Indian accounting standards with IFRSs, Indian companies would raise capital from more sources and at a lower cost than before. Many Indian companies are currently adopting IFRS to expand their businesses globally as well as seek for unique and standardized reporting system helpful in the provision of true as a fair financial image of their organization. The Indian companies will have better access to foreign capital markets as well as investment hence increased sources of capital. The IFRS in India will also assist the companies to understand effectively the financial statements which would benefit the investors who will be willing to invest their funds across the world. The international companies will raise more capital from different markets at a reduced cost provided they create confidence in the minds of the investors that their financial statements adhere to the globally conventional IFRS accounting standards in India. The stakeholders will face a challenge of increased initial cost of implementation as a result of a dual reporting requirement that the company may have to meet till complete convergence is realized. Another current accounting framework in India will deeply affect the laws as well as regulations. For the IFRS implementation, it will need changes in a range of laws and regulatory. The stakeholders, employees, regulators, and auditors will need to be aware of the IFRS as they need to train. The organizations will also be required to incur extra cost for the modification of their current accounting as well as procedures for accomplishing the new requirement for disclosures as well as reporting. The differences between the Indian GAAP as well as IFRS could impact the decision and financial performances of the entities. There will be drastic changes among the entities that adopt the IFRS in their entire set of financial statements. Because of the various differences between Indian GAAP and IFRS would pose a big challenge to promote awareness regarding the IFRS alongside its effects on the users. Since IFRS is using the fair value as a measurement base for the valuation of most of their items of financial statements the challenge will be due to the a lot of hard work involved in calculating fair value which require valuation experts. The Indian stakeholders will also have to change the terms and condition linked to management compensation plans since the reporting of financial results under the IFRS is probably to be different from those under the Indian GAAP. The disclosure and reporting systems under the IFRS are different completely from the Indian reporting requirement hen ce a challenge. The stakeholder theory is chosen to support T-Mobiles decision to give non-financial information to the shareholders. This theory is useful in expanding why entities should give the non-financial information. This is because it holds that managers have a fiduciary duty to all groups with a stake in or claim on the firm including suppliers, employees and customer in addition to shareholders. This theory holds that this duty emerge from a legal, moral as well as economic arguments since firms have connection with a range of constituent cohorts which affect or impacted firms. The theory posit that despite a legally anchored fiduciary duty of managers towards shareholder, entities remain limited legally as well as economically where they act in accordance with this narrow perspective of shareholder value optimization. It requires firms to purse shareholders interest whereby it protects particular rights as well as interest of stakeholders thus avoiding moral hazards and monopoly powers. Stakeholder theory was, therefore, appropriate to explain the T-Mobile since it supports corporate social responsibility. Therefore, the companies must give the non-financial information to the shareholders including social and environment issues which have a great impact on the companys bottom line which is essential to investors. The sustainability reporting thus benefit the shareholders whereby the non-financial information is disclosed in financial reports. The non-financial reports have ensured that shareholders get to know about bribery issues and diversity on boards of directors. The interest of the shareholder was, therefore, guaranteed in the T-Mobile organization since issuance of non-GAAP standard information was critical to justify their organizations transparency. The ability of the capital market to value the TMobiles shares will not be negatively affected by the inclusion of non-standard metrics by the firm. Even though the article highlights that such provisions had obscured the key messages, these messages were included, and this does not mean market inefficient. The voluntary information integrated into the earning releases was additional transparency. The market efficient hypothesis was never disrupted by giving additional information. The T-Mobile, therefore, did a good thing by giving the non-financial information to which are critical to investors even though they are no compelled to do so. Giving such information should help the users to understand the firm better. Therefore, the firm never violated any rule by giving the non-GAAP standard information. The claim that such information obscured the key message was, therefore, irrational. To validate the claim made in the article that non-GAAP metrics confused the investors, I will design an approach for controls over the non-GAAP measures. The external reporting manager will calculate the non-GAAP measures before drafting the disclosure for the earnings release of the company. The controller will then review the draft disclosure by re-calculating individual non-GAAP measure as well as agree on the underlying GAAP measures to the general ledger. The controller will consider whether the non-GAAP measures entail misleading adjustments as well as review a list of forbidden presentation of non-GAAP financial measure to make sure that they are consistent with the SEC guidance. The audit committee will thus confirm whether non-GAAP measures are disclosed appropriately according to the policy as well as consistent with SEC rules, guidance and regulation. If the study notes a misleading adjustment, inconsistencies, and wrong disclosure, then I will conclude the non-GAAP measures claim confused the investors. Carried interest describes that a share of profits which the general partners of a private equity or hedge funds receives as compensation irrespective of their contribution to the original funds. It seeks to motivate the fund manager or general partner to work towards enhancing the performance of the fund. I have chosen the fair value accounting theory to help determine whether I would find fair value accounting more decision-useful than historical cost accounting for the Blackstones value of carried interest. The fair value accounting theory is appropriate for dealing with the carried interest. The fair value accounting would be able to address the issues as takes in consideration the facts of the market prices. According to fair value accounting theory, historical cost is irrelevant. The deterioration in quality of the debt of the company that lowers its value in the market is reported to the stakeholders as a rise in the capital and profit of the company. This is because this is r ational and unbiased technique that provide an estimation of the potential market price of securities of the firm (Campbell and Owens-Jackson 2008). Moreover, it will consider objectives cost like distribution, acquisition, as well as the replacement cost. The information produced by the fair value accounting is more relevance, reliable than the historical cost accounting. Moreover, it discloses full information compared to the historical cost accounting. The amplified volatility of earnings of Blackstone resulting from fair value accounting will impact the amount I would be willing to pay for these securities. This is because the fair value accounting treats the prevailing prices as reliable measures of value. Since it is evaluated per period, it gives relevant information that will influence my rational decision. Since Blackstone is willing to bear this volatility to secure the revenue recognition, I will only pay the amount once they have paid for this volatility. As reflected in the Positive Accounting Theory, the decision by Blackstone to adopt fair value accounting for carried interest fees in 2007 can be explained effectively (Scott 2013). The positive accounting theory advocates for the issuance of information to the stakeholders, and by using the fair value, it was appropriate for the firm to deal with the unconsolidated investment through fair value option to value future carried interest fees alongside the offsetting credit to current earnings. Since the positive accounting addresses what is needed to be done, it is appropriate since it would have led to earnings as presented in the information. The equity method that was used previously for the unconsolidated investment thus proved inappropriate. References Basu, S., 2007. The conservatism principle and the asymmetric timeliness of earnings 1. Journal of accounting and economics, 24(1), pp.3-37. Bies, S.S., 2005. Fair value accounting. Fed. Res. Bull., 91, p.26. Campbell, R.L. and Owens-Jackson, L.A., 2008. FAIR VALUE ACCOUNTING. Scott, W.R., 2013. Financial accounting theory (Vol. 2, No. 0, p. 0). Upper Saddle River, NJ: Prentice hall.

Essay Topics For Beginners - French Essay Topics For Beginners

Essay Topics For Beginners - French Essay Topics For BeginnersThe French essay topic for beginners is a place to begin learning the language. It can also be a place to look at the difficulty of French before going on and to ask questions about learning the language. What are some of the challenges that one will encounter? What are some tips to help ease the process?The first thing that should be said is that it isn't a typical thing to begin to learn a new language. First there is the start of learning a new language, which is typically done through formal lessons in school. This is only the beginning. French essays are essays written in French. There are no extra words to learn or even indicators of what to write.The basics are just those you would find in English. There is a lack of standard grammar and a large amount of style rules. While you might be able to avoid many mistakes you would make with other English-speaking countries, English is not like German or Spanish where you a re expected to do things the correct way. You need to be aware of what you are doing and a good way to begin is to have someone to read your work to you and possibly give some feedback.It can be difficult, but there are still ways to make it easier. One of these is to choose topics that are easy for you to grasp. Another is to keep some attention to grammatical aspect of writing, even if it is a bit more difficult. If you do this correctly, you will make the most of this language and will be able to give good academic essays.Basic vocabulary can be learned pretty quickly with a few lessons. Using the correct tones, inflections, and rhythm of writing makes it easy for you to understand the language. Your first few essays will probably be filled with French, but you will be using it correctly the whole time.French essay topics for beginners should consist of these points: topics, vocabulary, and pronunciation. The basics of grammar are also important. In fact, grammar rules are usuall y written out for students before they try to write them so they can get used to reading them.The most common advice for students who want to learn the language is to practice frequently. The best advice is to try as much as possible and look for a method that works for you. You should write about topics you know how to write about and learn from mistakes that you make.There are plenty of online resources to help you learn French essay topics for beginners. Look for suggestions and reviews for books and courses that are available to help you out. Study the different options that are out there to help you write your first essay.