Alcohol and Drinking - Treatments for Alcoholism Essay...

Treatments for Alcoholism Where can alcoholics receive help? â€Å"Hospitals, psychiatric agencies, public-welfare departments, and social agencies, among others are often reluctant to provide care and treatment for problem drinkers† (Plaut, 53). Although it is difficult to help these problems drinkers, many people will give all they can to help these problem drinkers. â€Å"The provision of treatment to problem drinkers is complicated because they differ from one to another in so many ways† (Plaut, 33). Many different factors vary within problem drinkers. â€Å"Not only do their drinking patterns vary greatly, but also their physical health, psychological condition, and economic circumstances† (Plaut, 34). Problem drinkers have problems†¦show more content†¦However, â€Å"long-term control over drinking frequently cannot be achieved without other significant changes in the patient and his situation, including a reduction of tensions and distress† (Plaut, 35). In addition, â€Å"the quality of the patient†s life, his interpersonal relations and his social and psychological functioning, must all come within the focus of treatment† (Plaut, 35). The most popular and widely advocated treatment for alcoholism is Alcoholics Anonymous. â€Å"In 1938 it was estimated that over one million people belong to A.A. There are about forty-eight thousand chapters of the organization in one hundred and ten countries† (Mendelson and Mellow, 337). These chapters range in size from â€Å"six to four hundred persons† (Mendelson and Mellow, 337). Many people all around the USA receive help from Alcoholics Anonymous. â€Å"A.A. stresses that alcoholism is a disease and the persons suffering from it have lost their ability to control their drinking† (Plaut, 62). The frequent meetings â€Å"consist principally of the study of A.A. principles, and of members giving personal reports on their own successful struggles in dealing with alcoholism † (Plaut, 63). In addition, â€Å"the clearly stated principles of A.A. have been a help to many problem drinkers, although serving as a barrier for some others† (Plaut, 63). Alcoholics Anonymous is a wonderful sel-help group but it is not the cure for all problem drinking. What are some other helpingShow MoreRelatedAlcoholism : A Complex Disorder961 Words   |  4 PagesAlcoholism is a very complex disorder. It is believed that genetics and several other biological factors are likely involved in the materialization of alcohol dependence, along with cognitive behavior, temperament, psychological and sociocultural factors. Alcohol use patterns including alcohol abuse and alcohol dependence are â€Å"familial† in nature (cf. Heath et al., Kendlerm Heath, heath Neale, Kessler Eaves, 1992; Hesselbrock, 1995) Alcohol abuse is a drinking pattern that results In significantRead MoreThe Problem Of Alcoholism And Alcoholism1539 Words   |  7 PagesAlcoholism proves to be a leading cause of brain damage and body malfunction all across America, ultimately endangering your life and the ones around you, but overcoming alcoholism seems to be a harder obstacle to overcome because this addictive drug imprints denial on your brain and makes you think you can stop drinking whenever you want. Denial is one of the hardest hurdles to jump over to getting help for alcoholism and abuse. The desire to drink is so strong that the mind finds ways to rationalizeRead MoreThe Effects Of Alcoholism On The United States1383 Words   |  6 PagesAriel Herrera Alcoholism in the United States Alcoholism has been a societal issue that does not discriminate in terms of boarders. 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Review Sheet Exercise 6 Cardiovascular Physiology Essay

REVIEW SHEET EXERCISE 6 Cardiovascular Physiology NAME: LAB TIME/DATE: 1. Define each of the following terms: †¢ autorhymicity- The heart is autorhythmic. This means it generates its own rhythmic action potential independent of the nervous system. †¢ sinoatrial node- is the impulse-generating (pacemaker) tissue located in the right atrium of the heart, and thus the generator of normal sinus rhythm. †¢ pacemaker cells- are specialized cells that cause involuntary muscles and tissues to contract or dilate. †¢ vagus nerves- carry a wide assortment of signals to and from the brain, and they are responsible for a number of instinctive responses in the body. 2. The sympathetic nervous system releases the neurotransmitter-†¦show more content†¦This allows your cardiovascular centres in your brain a little bit more latitude as far as controlling your heart rate. If you were to remove a beating heart from someones body you would find that the heart is no longer being suppressed by the parasympathetic nervous system and it will accelerate to the same pace as the sinoatrial node. The SA node generates action potentials approximately 100 times per minute due to the physiology of the heart, its own permeability to sodium and calcium via its channels, and a host of other things. Anywhere between 80 to 100 beats per minute is normal for the SA node. 7. What are two key differences between cardiac muscle and skeletal muscle? cardiac is involuntary, skeletal is voluntary cardiac is unstriated, skeletal is striated 8. What is the difference between the effective refractory period and the relative refractory period? The effective refractory period is the time in which the cell is incapable of responding to a second stimulus between the phases of 0-3.5, while the relative refractory period is the time in which the cell is making preparations to receive stimulus between phase 3.5-4. 9. When the heart is externally stimulated just after the start of the contraction cycle, why does this have no affect on heart rate? This is because once a contraction has started, the action potential has already fired, stimularing the muscle fibers. Once theyShow MoreRelatedAnswers Lab07 Microcirculation1105 Words   |  5 PagesM34_MARI0000_00_SE_CH34.qxd 34 3/29/11 4:47 PM R E V I E W Page 218 S H E E T NAME ____________________________________ EXERCISE LAB TIME/DATE _______________________ Frog Cardiovascular Physiology Special Electrical Properties of Cardiac Muscle: Automaticity and Rhythmicity 1. 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Integrated Information System Proposal of Auburn Wine Company

Question: Discuss about the Integrated Information System Proposal of Auburn Wine Company. Answer: Background and Introduction about AWC Auburn Wine Company is a company that is situated in Clare which is operated by three brothers as partnership established in 1994. The company is a winery shop that is privately owned and has a Cellar Door. The Cellar Door is used to make most of all the sales of Auburn Wine Company. In the year 200, the wine selling company started its selling of wine directly to all the customers and the local outlets. Two new shops of wineries were built in Barossa Valley and the other in Barmera. The capacity of the Auburn Wine company was also expanded from 255,000 barrels that was sold in 2002 to an amount of 990,000 barrels in 2004 which was expanded to a great extend. The company added more additional capacities in next ten years. The current capacity of barrels that are sold by Auburn Wine Company is near about 2,486,000 barrels. The shop that was opened in Barossa Valley was established in 2004 was very successful. A plat of glass bottle in Port Adelaide was built by the company in 2006 and also and adjoining warehouse was also built. The future plan of AWC (Auburn Wine Company) for next five to six years is to increase the capacity of the additional purchases of wine and by adding some additional capacity to all the wineries that already exited in the company. By 2020, the company plans to double its revenue size if all the plan goes well. Need for SAP The Auburn Wine Company is working for past twenty years and is the company is growing significantly. The initial setup for the Auburn Wine Company has already finished and the company is now focusing to streamline all the processes that are involved in company. It also enables a high rate growth of the company. As the services and branches of Auburn Wine Company were increasing tremendously, it was facing difficulties in managing the Information Technology (Powell 2013). So the company has identified the need of SAP as an Information Technology Tool that is very effective which serves the needs that are related to the processes and the systems. IT Improvements with SAP The software that is necessary which integrates the system of financial accounting which manages the internal accounting is the Data Action Software in the Auburn Wine Company. This software is used to manage the internal accounting, invoicing and billing to customers who has different outfalls. The software is not integrated with any other departments in Auburn Wine Company which provides low integrity of information and also increases the changes of errors (Hsu, Yen and Chung 2015). The settlements and the tracking of all the payments receipts are done manually for the customers. This decreases the accuracy and also the settlements are delayed of the accounts against all the payments. There is no integrated tracking of payments and receipts to vendors and customers were available in the system that existed in the Auburn Wine Company. By using the SAP, the company will be able to enable all the payments and receipts that are automatically done by the tool of SAP. The company does not have any international sales handling software which provides the company drawback in their expansion plan in future. The company is not able to keep a look on any of the international sales that were being expanded. But if the Auburn Wine Company uses the process of SAP, the company can keep an eye over all the activities that are done in the international sales and live tracking can be made by the marketing person and the sale force team of the company on their mobile phones or iPhones. This is done by Mobile SAP which enables to track the situation of the product and also control the inventory to give a tough competition in the market. The company also lacks the availability of the dunning procedure which delays the receipts of all settlement amounts. The company sends manual reminders to all its customers for the payments that are to be done. This drawback of the company can also be removed by using SAP. Sap enables automatic reminders for the due payments which will be sent to all the customers via fax or emails. The company has a procedure of net 30 terms of payment that are run by accounts of large customers or the resellers. A charge of about 5.5% interest is implemented to all the accounts of the customers or the resellers if there is a due amount which lasts for more than 21 days. The company also pays a discount of 2 percent if the payment is done within the seven days of the delivery. This procedure of the Auburn Wine Company performs all these calculations manually by a finance person who keeps all the track of the invoices that were created last month. After all the calculations are made, the discounts or interests that are implied on all the invoices are done through software of data action which is more time consuming and also requires more efforts by the finance person (Chang et al. 2015). When the company will implement SAP, all these works will be automatically done. An automatic report will be sent by system of SAP and will be delivered as fax or emails to the finance person th at includes all invoices that were created last month. The software tracks automatically all the interests that are to be implemented if there is a due for more than 21 days and after calculating all the interest, the amount invoices are sent to the customers or the resellers. The calculation of all the discount rates that are given by the company also calculated automatically if the payment is done within seven days. All the manual efforts and the tracking can be done in a automatized way in implementing Sap which helps the company to save time and the efforts of its employees. The inventory of raw materials which includes glass bottling plant is managed by the Pear tree software. This is separate software and does not integrate with other systems. To report any data related to bottle manufacturing are to be done manually which is extremely a difficult job to perform and requires skills to handle the Pear software. SAP can keep a track of such business processes that are held in the company related to all the raw materials. Using the SAP software does not need much skilled employee. Anyone can keep a track on the records using SAP software. SAP Implementation Process The methodology of SAP technology can be implemented through five phases. The five phases are as follows: Phase 1: Phase 1 is the Project Preparation phase. The main purpose of this phase is to do the planning initially and also prepares the implementation of the project that is being prepared. High level meeting is performed in this phase with all the team members to decide the scope of project, project phases and procedures of the project, the team members that are to be selected as core, standards of the projects and finally sets up the environment that is required to built a project. Phase 2: This involves the blueprint of the business. In this second phase of implementation, the project team comes to the company premises and understands the environment and the process of the business. The purpose of this phase is to achieve an understanding that is common for all the employees which informs the way about how to run the company business with SAP implementation. Detailed documentation of the preparation of all the results is gathered in the workshops. All the definition of the organization structure is also gathered in this phase. Definition of the organization change and the organization structure is performed in this phase of blueprint. Phase 3: This is the realization phase. The process of business requirements that are based on Blueprint of the Business SAP system is the purpose of this phase. All the testing and configuration of the system is included in this phase. The user assistance training is provided in this realization phase which implements team to all the user of the Auburn Wine Company. Phase 4: This is the final preparation phase. All the final preparation that includes testing, system management, activities of customer and end user training is done in final preparation phase (Chou et al. 2014). The open issues that are critical are served in this phase. A strategy plan is prepared in this phase which gives an idea about when to cut the legacy of the system and switches to SAP technology. All the details of when to take the inventory, invoicing and open deliveries are to be done. The shifting of master information from a legacy system to a SAP system is looked after in this system. If this phase is completed successfully, the company is ready to run the SAP technology in its business. Phase 5: This is the last phase of implementing SAP. All the phases mentioned above are the offline phase (Ram, Corkindale and Wu 2013). All the works that are project oriented and environment of pre production is taken to live in this go love and support phase. When this phase is completed, all the processes are ready to work that are decided in the scope of the project. Until the system of Sap does not gets stable, the legacy system must be kept running by the company because if some failure occurs, then the company will have to face a high risk. After the project is published live, a support team is provided by the project team to support all the users to be given by the company. The support team helps to resolve the issues that are related to Information Technology which works on SAP. SAP Business Suite uses applications The business suite of SAP is imposed of many applications of business software which allows the companies to execute and plan all the processes when they are saving the cost of operating on all the processes and also provides opportunities for the company to move to new businesses (Bernroider, Wong and Lai 2014). The Business Suite application of SAP is based on the platform of NetWeaver and also gives a support to the methods that are considered as best methods in all the processes of the business. The business suite also provides the business application that are integrated and all the functions from finance, assets management, product development, purchasing, marketing, production controlling and human resources. The integrated of applications that are consisted in the SAP Business Suite are as follows: Resource planning of the Company: It is necessary to get a sound foundation that is necessary for the company to get a hold in the marketplace. The ERP application of SAP gives the essential support for the companys processes and all the operations that are efficient and are also tailored to the particular needs of the company. Management of Customer Relationship: The Customer Relationship Management of Sap is better than any other CRM software that is available in the market. The CRM software of SAP that is a part of business suite helps to address the imperatives of shirt term, reduce the cost and also increase the ability of decision making. It also helps the company to achieve the capabilities that are differentiated in completing a long term project. Life Cycle Management of SAP Supplier: The management of Supplier Life Cycle is an approach to manage the relationship of the supplier. The supply base of the system is determined wholly with the suppliers. The lifecycle of the individual is covered in the continuous development of life cycle. Management of Supply Chain: The cost of increasing the customer service and the innovation and also the responsiveness is reduced by the supply chain management. The supply chain management of SAP enhances the collaboration, execution, coordination and planning of the supply network that empowers the supply chain management process to shift to competitive environment of ever changing. Management of Supplier Relationship: With the management of supplier relationship of SAP, the company can forecast and examine the purchasing behavior, works with their partners and shorten the procurement cycle in the real time process (Galy and Sauceda 2014). These processes allow the company to develop a relationship that last for long term with all the suppliers who proves them as reliable partners. 1.6 Utilization of Business Process re-engineering concept The Business Process Reengineering is a practice that enables to rethink and redesign the process of work that is to be done to support the mission of the company and also reduce the cost of the company (Sun, Ni and Lam 2015). The reengineering begins with high level assessment that deals with the mission of organization, customer needs and the strategic goals. By implementing the SAP in the company is to follow concept of all the reengineering process of business in the second phase. This helps the company to fit the gap of the process analysis and also improves and automates the processes in different departments to maximize the utilization of processes and resources. All the areas are covered that are not currently taken care of that includes the international sales which is ignored because there is a lack of enablement of the resources that are available in Information Technology area is very important in the expansion plan of the Auburn Wine Company. Training Change Management Process The change of the company can be managed by the change management strategy that ensures a transition that is smooth that runs in the organization. The management of change works on people relationships, processes and also system relationships (Ravasan and Mansouri 2014). The change management helps to ensure the change of business processes and also accepts using of new systems. There are three steps for an effective change management. Communication: It is an important change management because people do not accept what they do not understand. Progressive, frequent and early communication in the ERP system is manly implement that explains the change need. Stakeholder Analysis: The stakeholder analysis defines who will get affected by the implementation of ERP. The level of the improvement of all the stakeholder are analyzed and also determines the training amount that is required by the Stakeholders (Ram, Wu and Tagg 2014). The analysis helps the document responsibilities and roles of all the stakeholders. The disadvantages and the advantages of all the stakeholders are analyzed and their related job roles for the constructing of organization are analyzed. To make involvement is necessary in the stakeholder assessment so that all the training requirements are identified. End-User Training: To execute the ERP system, training must be provided by the company to all the employees to develop their knowledge and skills. Each process must have training so that the employees understand the process of the company very well. The process of training needs money, time and effort investment by the company. The training of end user provides the knowledge to the employees regarding the fundamentals of the software. Competitive advantage The competitive advantages that are provided by the SAP are as follows: Efficiency: The SAP ERP system discards all the processes that are repetitive and also reduces the need of entering information manually (Ahmad and Cuenca 2013). So it makes the company to streamline its process which helps as an advantage in the Competitive market. Forecasting: The forecasts tools that are needed to create the forecast is given by the SAP enterprise resource planning. The information that is provided by the SAP system is very accurate and makes the business to create realistic estimate. Collaboration: Collaboration in between the all the department of the company is very important to establish a market competition (Nour and Mouakket 2013). There should be collaboration in all the departments so that the data that is entered in the ERP system in a centralized way is consistent. References Nour, M.A. and Mouakket, S., 2013. A classification framework of critical success factors for ERP systems implementation: A multi-stakeholder perspective. InCompetition, Strategy, and Modern Enterprise Information Systems(pp. 98-113). IGI Global. Ahmad, M.M. and Cuenca, R.P., 2013. Critical success factors for ERP implementation in SMEs.Robotics and Computer-Integrated Manufacturing,29(3), pp.104-111. Ram, J., Wu, M.L. and Tagg, R., 2014. Competitive advantage from ERP projects: Examining the role of key implementation drivers.International Journal of Project Management,32(4), pp.663-675. Ravasan, A.Z. and Mansouri, T., 2014. A FCM-based dynamic modeling of ERP implementation critical failure factors.International Journal of Enterprise Information Systems (IJEIS),10(1), pp.32-52. Sun, H., Ni, W. and Lam, R., 2015. A step-by-step performance assessment and improvement method for ERP implementation: Action case studies in Chinese companies.Computers in Industry,68, pp.40-52. Galy, E. and Sauceda, M.J., 2014. Post-implementation practices of ERP systems and their relationship to financial performance.Information Management,51(3), pp.310-319. Bernroider, E.W., Wong, C.W. and Lai, K.H., 2014. From dynamic capabilities to ERP enabled business improvements: The mediating effect of the implementation project.International Journal of Project Management,32(2), pp.350-362. Ram, J., Corkindale, D. and Wu, M.L., 2013. Implementation critical success factors (CSFs) for ERP: Do they contribute to implementation success and post-implementation performance?.International Journal of Production Economics,144(1), pp.157-174. Chou, H.W., Chang, H.H., Lin, Y.H. and Chou, S.B., 2014. Drivers and effects of post-implementation learning on ERP usage.Computers in Human Behavior,35, pp.267-277. Powell, D., Alfnes, E., Strandhagen, J.O. and Dreyer, H., 2013. The concurrent application of lean production and ERP: Towards an ERP-based lean implementation process.Computers in Industry,64(3), pp.324-335. Hsu, P.F., Yen, H.R. and Chung, J.C., 2015. Assessing ERP post-implementation success at the individual level: Revisiting the role of service quality.Information Management,52(8), pp.925-942. Chang, B., Kuo, C., Wu, C.H. and Tzeng, G.H., 2015. Using Fuzzy Analytic Network Process to assess the risks in enterprise resource planning system implementation.Applied Soft Computing,28, pp.196-207.

Crazy Horse Electric Game Essays - English-language Films, Lacey

Crazy Horse Electric Game The story starts of while they are playing their first baseball game of the season against the Crazy Horse Electrics. They decide to put beer in the opposition team's water bottles as a prank, so that they could win. After that Willie decides to go fishing with his dad. They have deep conversations, and they start talking about why Willie's mom does not fish like she used too. Then they get into talking about Missy, Willie's little sister who died of SIDS (Sudden Infant Death Syndrome). After that the book cuts into another baseball game, they are playing against the Crazy Horse Electrics. Sal, a big guy on the Crazy Horse, and Johnny get into a verbal argument, and then Johnny says something personal about him and he wound up and decked Johnny one. They break it up and continue the game. When Willie was about to pitch he looses his balance and Sal hits a good pitch. Then out of pure luck and talent, Willie stretches himself out and robs Sal of a sure triple. Willie becomes a minor legend. On their way home from school Jenny and Willie hook up. Then on the weekend, Jenny, Johnny, Willie and his family decide to go to the lake. Willie and Jenny set the table for a picnic when Johnny is out skiing. Willies mom complains about him never being safe enough. Next it is Willie's turn to water-ski. As Willie was doing a 360? turn, he caught the tips of his skis under the water and he crashed. Willies dad was in shock, Jenny had to give Willie mouth to mouth, and save his life. The left the boat, got into the vehicle, and drove to the hospital. Willie ends up with a speech impediment, and problems walking. He ends up doing crazy things, like acid, and drinking. He talks to a counselor whom he really likes. Willie does not want to go into a Special Ed class that the school is referring him to. He feels hopeless, and even jealous of his girlfriend for her athletics. He tries to play racquetball, but his dad gets frustrated with him. That night he hears his parents arguing over him. He hears his dad say that he thinks it would have been easier if Willie had died in the accident. From there he suspects Jenny and Petey of getting together, and finds out that they are. Willie freaks out on Petey when he trips of Willies cane, and then Petey unintentionally turns all of the attention over to Willie. Willie decides that night that he is going to run away. He goes to the bank, and tells the teller that he is going to buy a VCR, then he goes to the bus depot. He starts off on the bus with no regret, and no guilt. He arrives in Oakland, and has to take a bus transfer from there to get to the bus that will take him to San Francisco. On his way to the bus he meets a gang called the Jo Boys. They try to take his money, but when the bus came he jumped right on it to get away. They get on the bus too. He talks to the bus driver, and the bus driver says that he will try to stall the gang, but that's about all he can do. So he tries to run away as fast as he can with his handicap, and they catch up, beat him up, and take all four hundred dollars from Willie. Willie passes out. When he wakes up, there is the bus driver. He helps him up, then takes him to a restaurant where he agrees to let Willie stay the night, and ONLY the night. Willie ends up staying for good, under the agreement that he will clean up, and stay out of Lacey's (The bus driver) way. Willie finds out when Lacey says Human Relations Management, that he is a pimp. The next day Lacey and Willie go to look at the school. Willie goes in while Lacy stays in the car. It is a private school, and the owner, Andr?, offers free tuition as long as Willie will help keep it clean. Andr? explains that the school is for people who have any handicaps, physical disabilities, or things that cause them to have learning problems. So Willie accepts and is getting a tour, when a tall gangly blond kid, named Jack comes up

Science Lab- Green House Earth essays

Science Lab- Green House Earth essays Problem: To determine what surface and color best obsorbs heat. 2 plastic hemispheres with tops a bases Safety Percautions: Be sure to keep water from contacting any part of the lamp assembly. Hypothesis: By using all the instruments givin to us, we will be able to figure out what surface and color best obsorbs heat. I think that the dark hard surface will obsorb more. Procedure: First, you have to set up plastic hemisphere with soil and water, thermometers, and a heat lamp(look at figure 2) Then you position the bulb of the heat lamp 20 cm above the hemispheres as shown in the diagram, being sure that the energy from the lamp is divided evenly between the two hemispheres. We had to work in two different groups, group A and group B. Our teacher gave us the groups. Both group A and group B will follow the same procedure for this first step. When temperature equilibrium has been reached, we had to record the beginning temperature for the soil and water and record these values under time 0 in the Data Table on the other page. Then, you turn on the lamp and record the soil and water temperatures every minute for 10 min. And we had to be sure the hempishperes are not covered. After the 10 min, we turned off the lamp and removed it from the area near the hemishperes. Then we had to draw a graph of the data on the graph grid provided. The time goes on the horizontal axis. Theory and Discussion: My hypthesis was correct, the dark rough soil obsorbed more energy then the water did. This is because dark rough surfaces obsorb more light energy then light smooth surfaces. Doing this lab helped my goup and I learn how dark colors obsorb a lot more heat then the light surfaces did. And after the 10 min. when we ...

Why the Second Amendment Should Not Give Citizens the Right to Own Essay

Why the Second Amendment Should Not Give Citizens the Right to Own Assault Weaponry - Essay Example The second amendment brings about a huge debate regarding the intended objective of this amendment. Some Americans and scholars alike are of the belief that this amendment brought forth an individual constitutional right for American citizens to keep arms (Maier 21). On the other hand, other scholars are of the opinion that the language of the amendment, with focus on the words, a regulated militia was intended at trying to restrict the United States Congress from legislating against a US state’s right to defending itself (Whitney, 42). On the idea that the amendment’s intention was to give Americans the constitutional right to arm themselves (Maier 21), the constitution of the United States tries to restrain legislating against citizen’s right to possess firearms. This school of thought explains that an amendment to denying citizens the right to own firearms would, in fact, be unconstitutional and therefore null and void (Halbrook 36). On the other hand, the sch ool of thought advocating that the amendment was meant at restraining the US Congress from legislating against the rights of US states to defend themselves argues that the local, federal and state bodies are the ones that are entitled the right of bearing arms. This effectively locks out private citizens and individual from the right to bear arms (Whitney, 42). In the case of United States, V. Miller before the Supreme Court of the US in 1939, the Supreme Court ruled that citizens do not enjoy the right to arm themselves and thus interpreted the Second Amendment to mean that the US Congress could, in fact, come in and regulate against the rights of private citizens owning firearms (Halbrook 44). The above case became a precedent until the year 2008 when another case on the same issue of the second amendment came before the US Supreme Court again. In the 2008 case, the court, in the case of District of Columbia against Heller determined that the constitution of the US had indeed esta blished the right to own firearms by individual citizens of the United States. As the plaintiff in the case, Heller was in court to argue against the legality of the ban on handguns in the state of Washington DC. This piece of legislation had been around for the last 32 years. The US Supreme Court, therefore, found the law to be unconstitutional and a violation of the right that US citizens have to bear arms. In addition to the ruling, the court also ruled that the US constitution could in no way refuse to let the mentally ill, as well as criminals, bear arms. The ruling brought about the increased debate as to the real meaning of the second amendment and what the framers of this legislation had in mind when they developed this piece of legislation. In the year 2010 in a case also related to the second amendment, in McDonald against Chicago city, the Supreme Court decided to adopt the argument that the second amendment was aimed at ensuring citizens enjoyed the right to arm themselv es (Halbrook 78). The court determined that the second amendment meant that American citizens enjoyed the right to bear arms for purposes of self-defense. One judge dissented on the ruling, but a majority of the judges and indeed the ruling was that the handgun ban of Chicago that prohibited private individuals from bearing firearms was against the spirit of the constitution (Whitney 22). According to the ruling of the Supreme Court in the year 2008 and 2010, the aim of the second amendment was to enable private individuals to bear arms.

Research and Development at Thomas Company Essay

Research and Development at Thomas Company - Essay Example The principle bases on the cause and effect correlation (Millan, 2005). If no cause to effect correlation exists, accountants show an expense when the cost expires. According to U.S. (SFA No. 2) the expenditures are expensed by firms hence reducing net earnings of year in progress while IFRS capitalize such expenses leaving year in progress earnings unaffected (IASB, 2008). Even if the two small expenditures (R & D) are alike in their nature, their observed benefits vary significantly based on accounting handlings of such expenditures. It should be noted that small expensed intangibles are often viewed to be more auspicious to investors than small capitalized intangibles. When the expenditure is treated as the asset, significant expenditure is more beneficial than the small expenditure. Nevertheless, when the expenditure is expensed, there is no significant discrepancy between the large and the small expenditures (Sougiannis, 2014). Fundamentally, Intangibles that are acquired internally are to be expensed. Spending that from explore is recognized as cost when it sustains. The validation of this is that there should be insufficient inevitability as to whether future commercial benefits will occur or not (IASB, 2008). Similarly, the IAS 38 states that development costs shall qualify for the recognition of being intangible assets so long as the following criteria affect. The predominant criterion is the availability of plentiful technical and financial assets to accomplish the advancement. Hence, new product development $300,000 will be technically feasibly recognized in the statement of comprehensive income. Companies that adhere to IFRS classify intangible assets based on their lives. This results into assets with finite lives while others have indefinite lives (Millan, 2005). Tangibles with limited lives should be depreciated over