Tuesday, August 25, 2020

Lesson Plan Essay Example

Exercise Plan Essay DATE:_______________________ DAY:_________________________ LESSON PLAN IN SCIENCE AND HEALTH VI I. OBJECTIVE Identify the parts and capacity of the fringe and the autonomic sensory system II. Topic A. Unit I-People B. Subject: The Nervous System Sub-theme: The Peripheral and Autonomic Nervous System C. Science Ideas: * The sensory system is made out of the focal sensory system which is made out of the mind and the spinal rope; the fringe sensory system which incorporates the nerves outside the cerebrum and the spinal line, and the autonomic sensory system which is made out of the thoughtful and parasympathetic nerves. These frameworks are sorted out to get, procedure and follow up on boosts from the earth. D. Science Processes: recognizing, portraying, looking at E. Materials: drawing or delineation of the fringe and autonomic sensory system F. Reference: Science and Health 6, pp. 35-38 G. Worth: Appreciate how the focal, fringe and autonomic sensory system arrange with one another. III. Technique A. Fundamental Activities 1. Wellbeing Inspection 2. Science News Reporting 3. Checking of task 4. Survey: What are the fundamental pieces of the focal sensory system? What is the capacity of each part? B. Formative Activities 1. Inspiration: Ask: How would you think the data arrives at the focal sensory system and back to the body parts answerable for the execution of the message(action)? 2. Introduction of the representations of the fringe and the autonomic sensory systems. Conversation on the relationship of the focal sensory system with the fringe and the autonomic sensory system. 3. Let the students do the movement, Looking and Interpreting. * Look at the santol natural product or an unripe mango. Do you salivate at seeing such natural products? What organs of the sensory system are included when you salivate? Would you be able to explain why you respond a similar way when you take a gander at delectable and tempting nourishments? Have the understudies state in their own words how the fringe and autonomic sensory system work dependent on what they read. 4. Deliberation and investigation How do the fringe and autonomic framework work? 5. Speculation What are the pieces of the fring e and autonomic sensory systems? For what reason would they say they are significant? 6. Application Armando coincidentally cut his finger. From the outset he didn't feel the agony. Following a couple of moments, he slowly felt the agony? For what reason do you suspect as much? 7. Esteeming: You have a typical fringe and autonomic sensory system. We will compose a custom paper test on Lesson Plan explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Lesson Plan explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Lesson Plan explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer What word would you say to God for having this? IV. Assessment Multiple Choice. Compose the letter of the right answer in your test note pad. 1. The fringe sensory system is made up of__________________ a. the cerebrum and the cerebellum b. the mind and the spinal line c. the cerebrum and the medulla oblongata d. the nerves that interface the focal sensory system to different pieces of the body 2. Which of these is the capacity of the fringe sensory system a. gathers data from the sense organs b. transmits data to the focal sensory system c. conveys choices to the body part which will play out the activity . the entirety of the over 3. The autonomic sensory system a. controls automatic elements of the body b. comprises of thoughtful and heart nerves c. keeps up the most ideal level for cells to imitate d. the entirety of the over 4. The focal, the fringe and the autonomic anxious systems_______________. a. work independently b. work by sets c. facilitate with one another d. work just when the need emerges. 5. Which of coming up next is crafted by thoughtful and parasympathetic nerves? a. at the point when the thoughtful nerve creates an impact, the parasympathetic nerve delivers a contrary activity. b. hen the thoughtful nerve delivers an impact, the parasympathetic nerve creates a similar impact. c. they work independently d. they permit messages to go through them unreservedly. IV. Task Fill up the layout by expressing their capacity. I. Fringe Nervous System A. __________________________________ B. ___________________________________ II. Autonomic Nervous System A. ___________________________________ B. ___________________________________ DATE:________________________ DAY:_________________________ LESSON PLAN IN SCIENCE AND HEALTH VI I. OBJECTIVE Describe how the sensory system functions. II. Topic A. Unit I-People B. Theme: The Nervous System Sub-point: How the Nervous System Works C. Science Ideas: * A synthetic created by the nerve endings conveys the message. * There are two pathways by which messages are transmitted; 1) conveying the message to the mind, 2) carrying the message to the spinal string and back to the body part that will do the activity. * A reflex is an automatic activity that starts from the spinal rope rather than from the mind. D. Science Processes: portraying, following, distinguishing E. Materials: outlines indicating the typical way and simple way of a message F. Reference: VP For Better Life Series 6, Science and Health p. 20. Science and Health 6, reading material, pp. 38-41. G. Worth: exactness in conveying messages III. Technique A. Fundamental Activities 1. Wellbeing Inspection 2. Science News Reporting 3. Checking of Assignment 4. Survey: Parts of the Nervous and Peripheral Nervous System B. Formative Activities 1. Inspiration Let the students review their perceptions about the wires on the electric posts along the boulevards. Ask: What are the wires for? Point out that in our body, we can discover something like these wires. 2. Introduction Reviewing the exercise on the neuron and its parts. Bringing up that there are billions of neurons in our body. 3. Examining the outline of the typical way on a message in a graph introduced. Let the students follow a disclose to the class the way of the message. 4. Educating the understudies that there are times when the message take alternate route. Acquaint with them the reflex activity. Let the understudies do the accompanying action. a. Sit easily on a seat and traverse your left leg. b. Request that a companion utilize the side of her hand to strike your correct leg just beneath the kneecap. . Attempt it again following a couple of moments. What occurs? Did you twitch your correct leg? Did you do this deliberately? Would you be able to explain why this occurs? 5. Investigation and deliberation What happened when your companion stroke your leg? For what reason is this so? Does the message arrive at the cerebrum? What do you when a message take a short way? How is the message sen t to the cerebrum? 6. Speculation How does the sensory system work? 7. Application A drained camper set himself inside his hiking bed. At the center of his rest, he felt that there was something going along with him in his agreeable and comfortable bed. Indeed, even without seeing it, he realizes that it was a snake. What made him mindful that it was a snake? 8. Esteeming: As an ordinary youngster you are fortunate to have a total detects. How might you treat crippled individuals or youngsters like you? IV. Assessment Choose the letter of the right answer. 1. For what reason are a few pieces of the body more delicate than different regions? a. they have bigger nerve endings b. they have more nerve endings c. they have harder nerve endings d. they have littler nerve endings 2. Which of coming up next is a reflex activity? a. squinting of the eye b. thumping of the heart . breathing in and breathing out d. flow of the blood 3. What is the standard way of the messages gotten by the body from the earth? a. cerebrum nerves-spinal string sense organ b. nerves-sense organ-mind spinal rope c. spinal string sense organ-cerebrum â€nerves d. sense organ-nerves-spinal string cerebrum 4. How are messages in the body transmitted? a. the messag e is gotten by nerve endings conveyed to the cerebrum and back to the body part which will do the activity b. the message is gotten by nerve endings conveyed to the spinal line and back to the body part which will do the activity. . both an and b d. none of these 5. How is the message conveyed starting with one neuron then onto the next if there is a space between them? a. by methods for synthetic response or electrical drive b. by methods for a neurotransmitter c. by methods for a tangible nerves d. by methods for the nerve strands V. Task Discuss how the sensory system and the body’s reflex activities shield us from hurt. DATE:___________________ DAY:____________________ LESSON PLAN IN SCIENCE AND HEALTH VI I. OBJECTIVE Describe and practice wellbeing propensities that help and control normal afflictions of the sensory system. II. Topic A. Unit I-People B. Point: The Nervous System Sub-theme: Desirable Habits that Prevent and Control Common Ailments of the Nervous System C. Science Ideas: There are a few wellbeing propensities to help forestall and control basic afflictions of the sensory system: * Eat food plentiful in Vitamin B, for example, beans, peas, mongo and vegetables. They are nourishment for the mind and the nerves. * Observe wellbeing measures to keep away from falls and mishaps. * Refrain from taking espresso, tobacco and mixed beverages. Ingest medications and medication just upon doctor’s guidance. A few medications are unsafe to the nerves and faculties. Use relaxation time shrewdly so your nerves and faculties can unwind. D. Science Processes: depicting E. Reference: VP for Better Life Series 6, Science and Health, p6 F. Materials: diagram, a few perfect examples of wholeness and wellbeing propensities G. Worth: self-restraint III. Methodology A. Primer Activities 1. Wellbeing Inspection 2. Scie nce news detailing 3. Checking of task 4. Survey: How does the sensory system work? B. Formative Activities 1. Inspiration: Ask: what number would you say you are partial to remaining late around evening time? Is it legitimate to rehearse this sort of propensity? 2. Introduction of pictures appearing

Saturday, August 22, 2020

The Great War Essays (1238 words) - Georges Clemenceau,

The Great War The Legacy of the Great War Subsequent to perusing William R. Keylors The Legacy of the Great War, I understood the significant occasions that relate to the universal relations. Until our current day there has not been such a large number of extraordinary pioneers meet up to address issues, for example, governmental issues, financial aspects, and social settings in Europe. This is the start of the issues in European human advancement. The Paris Peace meeting had an aggregate of twenty-seven nations with their most noteworthy delegates and associates who devise a harmony settlement. For two months they had redrawn the guide of Europe with political and conservative game plans. It took an additional a half year for the pioneers who crushed the Central Powers to choose which decides that would administer the after war request. The Central Power pioneers are otherwise called the Big Four who was: President Woodrow Wilson of the United States, Prime Minister David Lloyd George of Great Britain, Premier Georges Clemenceau of France, and Prime Minister Vittorio Orlando of Italy. After all the harmony producers of the arrangements was making the fire for the Second World War in 1939. During the Peace Conference there was two subjects that was extremely basic. The first is that each triumphant European partner had deceived the new discretion of President Woodrow Wilson and in this way denied the after war universal request of its good McIntire 2 avocation. The subsequent topic is the Carthaginian settlement, which the victors essentially disassembled Germany of the entirety of its capacity monetarily and military. At the point when the Peacemaking gathering started, President Wilson guaranteed Poland a free and secure access to the Baltic Sea. (p.19) The port of Danzinger had an overwhelmingly German populace there with various strict practices. With self-assurance Wilson adjusted contradictory contemplations. He previously guaranteed Poles a free port, and France likewise needed to debilitate Germany by giving Poland domain. The result of the German-Polish Frontier is a free global port in the hands of Polish control. After the war the French needed to decimate the German economy. The French needed control of the German coalmines. Be that as it may, Wilson would not concur. He was paying special mind to the Germans monetarily. Chief Clemenceau called Wilson professional German which clearly hurted the President. (p.29) With this going on President Wilson was self-decide to give a valiant effort for the redrawing of Europe. Most pioneers in France accepted the best approach to debilitate Germany without harming it monetarily was to move Germans under principle of different countries. The greater part of these little states have never set up a steady government for themselves and adding enormous measure of Germans to their local terrains could be perilous. This is one way how Wilson and his agents were damaged. One of French fundamental objectives in the Peace Conference was security from the Germans later on. The main route for this is if the Americans and British assume responsibility, and give the Germans a punch and never let them get up again. Germany is the most grounded nation on the mainland Europe. The Germans have the Rhineland, which is a shield McIntire 3 against animosity. On April 22, 1919 Wilson and George thought of a French security equation. The promise to shield France against any German animosity, and German demobilization, decrease of the German armed force to 100,000 men, neutralization of a zone fifty kilometers east of the Rhine. (91) The French needed the Rhine River for a united army installation at the four fundamental intersections. Wilson would not permit this, since it would break his national self-assurance. During the Carthaginian Peace settlement, John Maynard Keynes distributed a book called The Economic Consequences of the Peace. As indicated by Keynes he is a threatening pundit of President Wilson and his Fourteen Points harmony arrangement. (122) With Keynes realities I accept he was thoroughly right. The bargain overlooked the monetary issues that Germany confronted. Germany is economy was based on coal and iron. After the settlement the coal couldn't be mined or conveyed to different nations. Likewise, seventy-five percent of the iron mineral originated from Alsace-Lorraine, which the French recovered after WWI. With the reduction of coal and iron Europe was much progressively agitated then it was. I accept that Germany was mindful to pay for the war harms. Since they began the war

Monday, July 27, 2020

Principle of Population

Principle of Population An Essay on the Principle of Population Home›Research Posts›An Essay on the Principle of Population Research PostsMalthus, of course, is best known as the author of a work on the dangers of population growth. Thomas Malthus is one of pessimist of population who saw population growth as addition in consumption with the natural resource ‘land’ kept constant and therefore predicted that one time the world will come into a standstill when all the land will have been put into use and therefore no more for the addition population and also for sustaining the then population as he argued that population grew geometrically, and food supplies grew arithmetically I.e.  Population grows 2,4.6… with food supply growing 1,2,3 Population growth is connected with economic growth, and it should not be surprising that Malthus and his followers were pessimistic about growth in general. But, in his arguments against Smiths optimistic conception of economic growth, he put forward two of the c oncepts which are central to modern economics. These concepts are: unemployment, diminishing marginal productivity.If we for example take land as a natural resource, its clearly evident that as population growth is widening out with each phenotype bringing forth another phenotype with land ownership reducing to plots. (Malthus. T, 1798) According to Malthus, production requires land as well as labor. Population growth increases the labor supply, but not the supply of land. Labor is a variable input in his long run, and land is a fixed input and according to the principal of diminishing Marginal Productivity; as the quantity of the variable input increases, the marginal productivity of the variable input declines. Moreover, as it is clear the principal of diminishing marginal productivity, it is the marginal productivity of labor that determines the wage. Therefore, as population grows, the marginal productivity of labor and the wage decline. Malthus thought this would continue until the wage is pushed down to subsistence or ‘hand to mouth life’ That is, working people would be able to earn only enough to support their families and reproduce themselves, on the average, and no more either for larger families or for other indulgences.Due to this land which is the main natural resource will not be able to employ the increasing population leading to unemployment due to   over utilization and hence will cease to be productive   this cuts the argument that growth could be a virtuous circle and replace it with a vicious circle of population growth, and, ultimately, bring it to a halt in a stationary state of general poverty.Thomas Malthus (1978) published his theory of population An essay on the principle of population. Species that have reached the extinction threshold and are on the verge of extinction â€" beluga whales, African elephants, mountain gorillas and the California condor might be classified as nonrenewable resources and once they disappear, there wil l be no regeneration. For many years this has been the case but the present generation/market is the first one that really became aware of the fact that the human population is causing irreparable damage to the planet-  air, water and soil of the planet and to its biological resources. Ours is not the first generation to do damage to the planet, but we are the first to realize the extent of the problem.Ours is the only generation that is doing a lot to prevent a massive loss of biological diversity. Huge losses have already taken place and we will have to make major changes in the way we treat the planet if we are to save it in anything like an intact state.Michael J., (2006) If we are lucky, according to the measures the present market is taking ours will be the first generation in which the main principles guiding our governments will not be economic and political systems, but will be learning to live on the planet without destroying it: learning to live, work, grow food, trade, and develop a sustainable way of life that serves the continuing needs of our descendants, and the other species present on earth, as well as ourselves.It is in this current generation that we have received many acts and legislations e.g the Marine Mammal Protection Act of 1972 which states , ‘certain species and population stocks of marine mammals are, or may be, in danger of extinction or depletion as a   result of mans activities; such species and population stocks should not be permitted to diminish beyond the point at which they cease to be a significant functioning element in the ecosystem of which they are a part, and, consistent with this major objective,   they should not be permitted to diminish below their optimum sustainable population level; measures should be taken immediately to replenish any species or population stock which has diminished below its optimum sustainable level; there is inadequate knowledge of the ecology and population dynamics of such marine mammal s and of the factors   which bear upon their ability to reproduce themselves successfully; and marine mammals have proven themselves to be resources of great international significance, aesthetic and   recreational as well as economic.’Stanford Environmental Law Society (2001) In November 1998, the United Nations Food and Agriculture Organization adopted a series of measures to monitor and manage the worlds fishing fleets. The measures include regular assessments of harvesting capacity, maintaining better records of fishing fleets, establishing national capacity management plans, and reducing or eliminating subsidies that contribute to the build-up of fishing capacity. Governments plan for sustainable fisheries, ENN Daily News 3/16/99.Sustainable Fisheries Act (Magnuson Act) to limit the fishing levels and many more.USFWS ESA (2004) The U.S. Endangered Species Act of 1973 (ESA) is the most far-reaching wildlife statute ever adopted by any nation. The National Academy of Sciences has issued a detailed report on Science and the Endangered Species Act.  Unlike previous legislation, the act was not designed to protect only those species that were economically useful or potentially useful to man; it is based on the idea that species are of aesthetic, ecological, educational, historical, recreational and scientific value to the nation and its people. The ultimate purpose of the Endangered Species Act is to bring about the recovery of endangered and threatened species. The Supreme Court has interpreted the act to mean that the value of species cannot be calculated, and that listed species should be protected whatever the costWith all this evidence and the Condor reintroduction project to change the birds status from endangered to threatened is a clear evidence how the present market is concerned with the extinction which of our   wild animals and more so the whole environment as a whole.Brown, John Prather (1973)  Coase Theorem  is a legal and economic theory that affirms that where there are complete competitive markets with no transactions costs, an efficient set of inputs and outputs to and from production-optimal distribution will be selected,  regardless of how property rights are divided.  Coase theorem asserts that when property rights are involved, parties naturally gravitate toward the most efficient and mutually beneficial outcome. It should be argued in the favor of the property which   has less moral hazards to the public and is more beneficial not only to the private owner but to the state as a whole.Concerning the Miller vs. Shoene (in the US), where a classic conflict of property rights was featured. Red Cedar Trees, only used for ornamental purposes, carried a disease that could destroy apple orchards within a radius of 2 miles. After this case was introduced to the court it ceased to be a private case between the two but turned into a state matter in which the decision made influenced each cedar and apple orchard’s farmers .Gjerdingen, Donald (1983) Comparing the benefits from each of the properties the apples stand to be more beneficial to the state than the just ornamental cedar tree.   So according to the coase theorem, the harmless red cedar trees could, be cut down without compensation to their owners because the cedars were alternate hosts to a parasite that damaged nearby apple trees. It is without any compensation, as addition compensation could mean more cost to the already hazardous property and also it is stated in the coase theorem that the bargaining should be costless so as not to influence the decision making, which means that the question of compensation should not come into mind but what should only be considered is only the economically beneficial product and less hazardous to give the properly rights.Brown, John Prather (1973). Toward an Economic Theory of Liability.  Journal of Legal Studies  2  (2): 323â€"349.There has been a growing movement to remove dams where the costs includ ing environmental, safety, and socio-cultural impacts outweigh the benefits including hydropower, flood control, irrigation, or recreation or where the dam no longer serves any useful purpose. Heinz, Center (2002)The goal of removal can be multi-faceted, including restoring flows for fish and wildlife, reinstating the natural sediment and nutrient flow, eliminating safety risks, restoring opportunities for whitewater recreation, and saving taxpayer money.  Because dams and rivers vary greatly, physical removal strategies and techniques may also vary on a case by case basis. Generally, the process involves drawing down the reservoir, potentially removing the sediment built up behind the dam, removing the structure, and mitigating for downstream effects of increased flow and sediment re-suspension. Techniques may include the use of controlled explosions and heavy demolition equipment. The decision to remove a dam is made by varying entities, depending on the regulatory oversight of the dam. In most cases, the dam owner itself is the decision-maker, often deciding that the costs of continuing to operate and maintain the dam are more than removing the dam. State dam safety offices can often order a dam to be removed if there are major safety concerns. The Federal Energy Regulatory Commission can order a hydropower dam under their jurisdiction to be removed for both environmental and safety reasons.There are many cost involved in a dam removal according to where the dam is situated, the height of the dam and the overall use of the dam. The cost vary from direct dam Removal Cost, Transportation cost and the cost of shifting to another alternative source of energy among others.The cost involving the direct removal cost can be estimated by considering the machines that will be employed in the removal of the dam ranging from the source of energy by the machines and the high quality personnel required in the operation.Loomis, J. (1996)The other cost which are directl y looked down upon range from; Recreation and Tourism, Transportation, Water Supply, alternative source of power among others.Transportation costs are the costs for commodities which may be currently transported by the water in the dam because this may mean shifting to other different means of transport like rail transport and others so these opportunity cost can be greatly put into account in estimation of the cost of a dam demolition.Also breaching the dams would directly affect the operation of river pump stations and wells used for irrigation and other activities. So in a dam’s deconstruction cost estimation this should be put into consideration as there will be a cost of installing other water supply.The other kind of cost to put into consideration is fishing where there could be changes in the commercial and ocean recreational fish harvest, this is so because it could be very easy to harvest fish in a dam where they are confined together and also there is ease of feeding the fish for a bumper harvest.Battelle Memorial Institute.(2007)The final cost is the implementation/Avoided Costs which should include all project-related in construction and acquisition costs and OMRRR costs.   The major categories to put in consideration here are: Construction costs for breaching the dams, including wildlife and cultural resources protection and mitigation of the dam, Interest during construction, OMRRR costs associated with new fish-habitat improvement projects, such as the purchase of water.

Friday, May 22, 2020

A Brief Note On The Issue Of Plastic Pollution - 1063 Words

Plastic Pollution has been affecting us ever since plastic has been invented. It has been affecting mostly our oceans. Plastic has been killing thousands and thousands of sea creatures, How, you may ask. There’s many different ways that plastic has been killing our sea creatures. We as human being have been killing animals for a long time and the fact that there’s something else killing our sea creatures. There isn’t many ways to solve it. Its like trying to find a solution to global warming. Obviously, there isn’t any solutions for the pollution in the ocean. We live off plastic. Everything that we own is made out of plastic. If you think about recycling, well recycling does not make any differences to the world nor our†¦show more content†¦Some get choked and since these creatures don’t have hands, they’re unable to take the piece of plastic off. The pieces of plastic are either fishing ropes or nets that are made from plastic or those plastic ropes that you use for the cans of sodas. Many people don’t know that we are affecting the ocean. Some states ban littering, but they don’t ban littering in the oceans, which in this case, causes the ocean to pollute and kills thousands and thousands of sea creatures. Plastic is a man made chemical that has been invented in 1907. Back then, plastic did not have a lot of harsh chemicals and in this time, no one really littered. It wasn’t till around the 1950’s where everything began to change. During this time, thats when people began to litter and when they decided to put harsh chemicals in the plastic. It wasn’t till later in the year where people began to litter in the environment as well as in the ocean. Now, you can find a lot of plastic items that have been around in the 50’s, 60’s, 70’s, etc. Plastic does not go away. It stay forever. You think that it goes away, but in reality, it doesn’t go away at all. There has been toys that have been found in the ocean as well as bottles that have letters inside of them. All this time, people have been fooled thinking that plastic goes away, but it never does. It stays in our environment for a very long time. Recycling has no point to it. Either way, when you recycle, theShow MoreRelatedThe Hidden Cost Of Hybrid Vehicles1041 Words   |  5 Pagesderived from the increase in global pollution from many aspects but in particular greenhouse gasses. This increase in pollution is attributed to a growing population that is more dependent on modern commodities. Of these commodities one of the greatest contributors to this cycle are motor vehicles. 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Organisation today are begin asked to address an increasingly complex set of environmental issues, as noted in the quote. Sustainability is achieved when we understand the economic environmental and social consequences of our actions and make deliberate choice that allow, all people to lead heathy productive and enjoyable lives. 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While the first stanza is full of the semantic field of regulation, and control, the second is rising ‘hysteria’, where even inanimate objects take on a ‘vicious’ tone. Pathetic fallacy puts ‘sickness lingering‘ in the garages, the ‘plastic hose‘ is ‘poised‘ like a snake. This neat, mundane, urban landscape is twisted into something sinister, as houses are personified with a ‘too-fixed stare‘. Feelings, THEME, STRUCTURE, LANGUAGE TECHNIQUES and effects on the reader Moving into the

Friday, May 8, 2020

The Places People Grew Up From Hawaii, Maryland,...

The places people grew up are significant to the development of the person they’re today. In my life travelling from state to state has helped develop me into a more understanding person of how the world works in different ways. In my travels of moving from Hawaii, Maryland, California and now Florida, I have been engulfed in all the United States has to offer from these very different places. The travels I took were built upon the culture, the sights, and the education from these states. The misconception of the United States is that it is titled â€Å"white.† While the United States does have a fair amount of white citizens, it thrives on its diversity of cultures. While living in Maryland I was quickly captured by the African American heritage. Lots of soul food and lots of family parties. Maryland neighborhoods were like a brotherhood, everyone wasn’t wealthy, but everyone checked each other’s backs. My understanding of having nothing and surrounding yourself with people you love developed greatly with the ethnic surrounding of my black friends and neighbors. Then came the day where I moved to California and a whole new side of me was soon to blossom. All of my favorite memories with my â€Å"brotherhood† were hard to continue with the lack of a strong enclave of African Americans in southern California. I was now immersed in the Mexican lifestyle. The food became spicier and the music was more upbeat and brought happiness in every son g. But the main attribute that made me fallShow MoreRelatedThe Formation of the English Nation and the English Language.6663 Words   |  27 Pages 4. The spread of Christianity. 5. Danish invasion and its influence. 6. Norman invasion and its influence. 7. The formation of the English language. Different borrowings. 1. During the period from the 6th to the 3rd century B.C. a people called the Celts spread across Europe from the east to the west. Some Celtic tribes invaded Britain. Celtic tribes called the Picts penetrated into the mountains on the North; some Picts as well as tribes of Scots crossed over to Ireland and settledRead MoreCOMM292 Case Studies23202 Words   |  93 Pagesteam mentor, stared at his notes again. His interaction with the team last night confirmed what he suspected. Only three weeks into the first year of an MBA program at a big-name school in the eastern United States, the learning team was in trouble. From his own experience the year before, Marshall knew that a first-rate learning team made a huge difference in a student’s first-year experience (see Exhibit 1 for details on learning teams at this particular business school). 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Wednesday, May 6, 2020

Media Influence On Nursing Image Free Essays

?The media and especially Hollywood have been one of the most influential factors on how the public view nursing as a profession. As nurses we need to recognize both the negative and positive images the media have on nursing and try in our day to day interactions with the general public to change these perceptions. Negative stereotypes are everywhere and involve almost everyone no matter what profession or business you are in. We will write a custom essay sample on Media Influence On Nursing Image or any similar topic only for you Order Now A nurse has long been stereotyped as â€Å"helper† and still is in today’s world. Many patients I work with now still feel that, when they are admitted to the hospital the nurse is to do everything for them including catering to their activities of daily living, although they can do it themselves. For example, I assist a patient out of bed to the wash basin to wash their face and brush their teeth and they sit waiting for the nurse to come in and perform these tasks as’ it is their duty’. Here I have to redirect and encourage them to do as much as the can and staff will assist to take of the rest. It is safe to say the media and especially television seem to get a’ kick’ out of portraying nurses negatively. Almost all TV shows I can think of portray nurses in a negative way. Although there may be a positive as seen in ‘Mercy’ where the doctor told the interns, ‘these are the nurses, they should be your be your best friend, they most times know more than you do’ holds so much truth in that statement and should be seen as a positive. The same show over shadows this positive with numerous negative behaviors of the same nurses. I am not a big fan of television but happened to see one episode of’ Nurse Jackie’ that made me very upset. I can just imagine the negative image of the uneducated public watching such a television show. At Halloween the nurse is portrayed as a sex symbol in tight, short and skimpy costumes, when in fact nurses are neatly attired and depict professionalism on and off the job. It is our duty as nurses to practice professionalism at all times so that the public can differentiate the Hollywood portrayed TV nurse as opposed to the professional nurse they will meet in the healthcare system. We can talk to the public at health fairs, church, schools etc. about the nurse’s roles and scope in nursing practice so they will have informed impressions of nurses. How to cite Media Influence On Nursing Image, Papers

Tuesday, April 28, 2020

The Jewish Roots of Christian Liturgy Essay Example

The Jewish Roots of Christian Liturgy Essay I Introduction First Christian communities appeared in Jewish Palestine and Diaspora after the death of Jesus of Nazareth, called the Christ, around 30 CE. Not only Jesus himself was a Jew, but also his followers and very first members of the new growing community were mainly Jews. They all shared the Jewish belief, the Sacred Scripture that Christians later started to call the Old Testament (OT), and were not aware of founding a new religion. A closer examination of Jewish worship will let us understand how it influenced the new Christian worship. We will have a closer look at places of worship, liturgical sources and customs which were common at that time. A last task will be to ask whether there are any significant Jewish elements missing in the later Christian Eucharistic liturgy. II Early Christian roots in Judaism A. There were three major places of Jewish worship (Foley: 4-9) – the Temple, the synagogues, and home. The Jerusalem Temple was the religious centre. It served as the only place for sacrifices until its destruction in 70 CE. Synagogues were gathering places for local communities where they prayed, read and studied the Scripture on the Sabbath, feast days, and some weekdays. In the first decades of the first century Jewish Christians continued to attend synagogue services until they gradually separated from them after 80 CE (6). Besides, everyone’s home was the main place of daily blessings and prayers. Meals were celebrated as sacred acts. They were a sign of the covenant that God has made with Israel. We will write a custom essay sample on The Jewish Roots of Christian Liturgy specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Jewish Roots of Christian Liturgy specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Jewish Roots of Christian Liturgy specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Foley stresses that the home was especially important as familial and social institution for new Christian communities (8). Thus the question is not about the emergence of Christian liturgy out of Jewish sources; it is about the absorbed specific elements of the Jewish worship in the Temple, synagogues and homes into Christian liturgy. B. The main difficulty is the reconstruction of first-century Jewish worship due to the absence of Jewish liturgical sources from the time of Jesus. Apart from the OT, the earliest sources date from the fourth century CE on (Kavanagh: 618). Bradshaw, extensively focusing on this task, comes to the conclusion not to consider the influence of the Temple liturgy, but, besides the influence of Passover feast, to examine these ‘four areas: possible elements of synagogue liturgy; the practice of daily prayer; forms of prayer themselves; and grace at meals’ (Bradshaw: 35). Although we don’t have enough evidence about the Temple cult, its sacrificial element, especially in the context of Passover feast, was put by Christians in a direct connection with the death of Jesus. The Christ himself was believed to be the true Passover lamb, the Lamb of God, who was sacrificed according the God’s salvation plan of the OT (Kavanagh: 620; Wegman: 31; Jn 1, 29. 36; 1Cor 5,7). Thus the Jewish Passover and the OT got a new significance for Christians, and, as Deiss emphasizes, the references to the OT are basic elements of both the Jewish and Christian worship (3). There is another element of Temple cult to be mentioned, the times of Temple sacrifice (morning, evening and midday) influenced the times of synagogue worship and thus the early Christian prayer and the later liturgy of the hours (Kavanagh: 619). C. The next area of influence is the synagogue liturgy in the first century. Bradshaw expresses doubts about the traditional scholarly understanding of a regular Sabbath liturgy, prayers and use of psalms in the synagogues at that time and refers to the latest researches based on archaeological and literary evidence. It seems that 1 synagogues were primarily established for reading and studying the Torah and later also the Prophets (Bradshaw: 36-38). Obviously, Christian Liturgy of the Word, the elements of reading and understanding the Scripture, is rooted in the synagogic practice. Moving on to the practices of daily prayer; Bradshaw argues that compared to the synagogue liturgy there is more evidence. At the times of Jesus the Shema was widely recited individually twice a day (39f). Opinions differ, whether another oldest prayer Tefillah, which consisted of series of prayers, was recited already three times daily. However, later it formed a main part of the synagogue liturgy. It was said loudly only by the leader, while the assembly responded to each prayer with Amen. The prayer seems to be retained in the Christian form of intercessional prayer (Wegman: 22). Undoubtedly, we know from the gospels (Mk 1,35; 6,46; Lk 10,27) that morning and evening prayers were offered, and it could also have influenced the later Christian liturgy of the hours (Wegman: 23). Talking generally about the Jewish prayer and its influence, there is more to say about some prayer forms. The most significant prayer form for Christian worship was berakah (from Hebrew barak, â€Å"to bless†). It could appear in different forms and lengths, from a very short ones like ‘Blessed is the Lord for ever’ to extended forms with remembrance and thanksgiving clauses about the God’s deeds of creation and covenant and with confessional and petitionary elements as well (Bradshaw: 43). For the Christians berakah became trinitarian, where the main God’s deed was seen in Jesus Christ, the Son of God, and the ongoing God’s faithful care in the Holy Spirit. Such trinitarian doxologies are often used at the end of Christian prayers. Also the 2 famous Christian songs of Zechariah (Lk 1,68-79) and of Mary (Lk 1,46-55) are typical berakah prayers (Wegaman: 21f). A similar form of prayer to say praise was hodayah. The difference with berakah is that it is expressed through thanksgiving and it primarily meant acknowledgement and sometimes also confession of sins rather than gratitude (Bradshaw: 43f). There are some references to this pattern in the gospels (e. g. Lk 2,38; Mt 11,25-30; Jn 11,41-42). Further we will see how some of these prayers in connection with the domestic Jewish worship were essential for the Christian liturgy of the Eucharist. D. The third main place of Jewish worship was home, especially during the time of meal. In the OT the communion of meal and feast was understood as a sign of covenant (eg. Gen 26,30). The Sabbath as a day was a special sign of covenant with God (Ex 31, 13-15) and so was the meal. The main meal of the year was the Passover meal, as a memorial day for the Lord’s passover in Egypt and deliverance from slavery (Ex 12). The weekly Sabbath meal on Friday evenings and the yearly Passover meal thus became quite elaborate. Bradshaw reminds that there is unfortunately no detailed evidence about meal-prayers in the first century, but according to the later evidence many assume that every meal started with berakot (plural of berakah) and ended with them. The opening berakot were pronounced over wine and bread, while the berakot at the end of the meal, called Birkat ha-mazon, consisted of a berakah for food, a hodayah for revelation and a tefillah for redemption (Bradshaw: 44f; Kavanagh: 621). For Christians the Last Supper with Jesus, which was a Passover meal, assumed a new meaning (Eucharist) – as a thanksgiving and remembrance of Christ’s sacrifice and of the new covenant with God. We do not know the prayers Jesus used during the meal when he â€Å"gave thanks† or â€Å"blessed† the 3 bread and cup of wine, since the common practice of that time is not preserved in writing and the gospels pay attention just to the new meaning (Mk 14,17-26; Mt 26,26-30; Lk 22,14-20). Despite that, in the very early Christian description of a Eucharist in the Didache are clearly recognizable forms of berakah over the cup and bread and of Birkat ha-mazon (Martimort: 25; Kavanagh: 622f). Also in the earliest Eucharistic Prayer from the Apostolic Tradition of Hippolytus the main body of prayer consists of clauses of remembrance, thanksgiving and petition and is encircled by opening and closing (doxology) berakah. The prayer is intended to be answered with Amen (Martimort: 28f). Not only the Jewish meal, but also the domestic vessels for holding the bread and wine gained a role in the Christian Eucharist (Foley: 19). Deiss also points at the Kiddush, the prayer for the Sabbath before meal, ‘which has provided the Roman Missal with its prayers for the presentation of the bread and wine’ and at the Kaddish, a prayer that shows some similarity to the first part of the Christian Our Father. (Deiss: 4,16f). Thus we can see that the Jewish prayer patterns were passed on and at least partly shaped the Christian prayer. E. Finally, it would be necessary to draw attention to the influence of the Jewish liturgical year. The Christian liturgical year kept the Jewish seven ay week, where the Christian day of resurrection (Sunday) replaced the Sabbath (Saturday). The Easter (Greek Pascha from Aramaic Pasha) replaced the Passover, but Pentecost got new meaning and replaced the Jewish Feast of Weeks (Kavanagh: 618). There is a hypothesis that rabbinic tradition influenced also the computation of Jesus’ and John’s days of conception and birth. According to the tradition it was believed that the birth and death of patriarchs occurs on the same day, either at Passover or Tabernacles. Both feasts in the solar calendar were associated with the Spring and Autumn equinox 4 of the Northern Hemisphere. Jesus’ death was believed to be his conception date and associated with the Spring equinox, but John the Baptist’s conception was associated with the Autumn equinox. Following these calculations, Jesus’ birth was set to the Winter Solstice and John’s birth set to the Summer Solstice (619). III A lost Jewish liturgical element? Without doubts the main Christian liturgical event is the celebration of the Eucharist, the remembrance of Jesus’ Last Supper. The celebration of the Eucharist in it’s form changed throughout the first centuries. In this part of my work I will briefly examine, if there are any important liturgical elements or notions lost. Although we know very few details about the original Last Supper, it is clear that it was a meal. We saw also that the meal, especially the Sabbath meal and Passover meal, one of which was the Last Supper, had a prominent place in Jewish liturgical practices. The earliest mention of the early Christian Eucharist we find in Paul’s letter to Corinthians (1Cor 11,17-33). Paul’s concern is division and disrespectful behaviour in the community during the meal time. Apart from that, the Gospels, especially Luke, show the meal as a place where Jesus acts and teaches. Feeding the multitudes is the only narrative of a miracle which is included in all four Gospels (Mt 14,13-21; Mk 6,31-44; Lk 9, 10-17; Jn 6,5-15). Also after the resurrection of Jesus there are two Gospel narratives where Jesus acts and reveal himself. Luke points to the supper at Emmaus where Jesus is being recognized by blessing and breaking the bread (Lk 24,30f). Similarly, John tells about the breakfast on the beach during which the apostles met the Lord (Jn 21,12f). There is another already mentioned document 5 among the earliest Christian writings, the Didache, which includes the first detailed description of the Eucharistic liturgy. What notions can we find in this document? Dirk Lange in his article ‘The Didache: Liturgy Redefining Life’ examines the dynamics of the used symbols of the text in order to understand the ethical notions of an early Christian community. He points up that the description of the Eucharist mentions neither the passion of Christ nor the later common words of institution over the bread and the wine. There is no mention of ‘the body’ and ‘the blood’ of Christ. Instead, the Didache’s Eucharist says thanks over the wine to Father ‘for the holy vine of David your servant which you have revealed to us through Jesus your servant’ (9,2) and over the bread ‘for the life and knowledge, which you have revealed to us through Jesus your servant’ (9,3). The bread is further used as an image of gathering the ecclesia in God’s kingdom. Lange convincingly argues that all images express communion. The ‘vine of David’ shows the realization of community as ‘true’ Israel which through Jesus is represented in the cup (Lange: 220). The bread is associated with the life, knowledge and gathering. Thus, as Lange puts, Eucharist ‘encompasses life: (.. ) It is Christ’s life, Christ’s way, Christ’s truth, Christ’s knowledge which is being given to the people as life’ (221). Lange draws attention that the first part of Didache, the so called ‘two-ways tractate’, seems describing the right and the wrong way of living. However, in light of the Eucharistic prayer the ‘ethical’ part can not be longer understood as a pattern for individualistic ethics. Rather, it leads into a communitarian way of life and calls ‘to live a sign of that unity which Jesus sought in the meal tradition’ (212). Lange comes 6 to the conclusion that Didache reveals Eucharist primarily as a meal of thanksgiving and as a celebration of discipleship and communion with the Lord (224f). My question is, whether the celebration of the Eucharist has not lost the communitarian dimension with a particular awareness of meeting the Lord in the community during a meal? The Jewish tradition of the communitarian meal liturgy is echoed in the early Christian documents and is set in a direct connection with Jesus in both pre and post-resurrection periods. For example, the Eucharistic liturgy in the current Roman rite still has something to do with formal eating and drinking, but lost any practical notion of a meal. The understanding of meeting the Lord has shifted from sitting at a meal in a community to receiving Christ’s body and blood in a very formal, even individualistic way. The true meal times, however, have lost particular Eucharistic character. I notice here a danger for the local Church not to live and to realize itself fully as a community of Christ’s disciples. That leads to further question if such incomplete community does not partly lose the ethical qualities which were characteristic to the first Christian communities? IV Conclusion In main points, the examination of Jewish worship elements of the first century showed that, firstly, Christian liturgy inherited from Judaism the synagogic use of OT as a revelation of God’s salvational plan and also the ways of its use in terms of reading, studying and referring to it in prayers. Secondly, the Jewish concepts of God’s covenant, sacrifice, Passover and Passover meal, and Sabbath were retained, but acquired a completely new dimension through belief in Jesus, the sacrificed and resurrected Christ. That caused a shift in the perception of the new covenant, Lamb of 7 God, Easter and Eucharist, and Sunday. Thirdly, the Jewish prayer practice and patterns, especially the blessing and thanksgiving at meals, were absorbed in the main Christian liturgical act, the Eucharist. The communitarian element of a real meal, which was very important for the first Christians and was the core part in their way of life as Christ’s disciples, however, lost it’s significance in later Eucharistic liturgy. 8 Bibliography [Bradshaw, P. F. , The Search for the Origins of Christian Worship: sources and methods for the study of early liturgy, 2nd ed. , SPCK, London, 2002] [Deiss, L. , Springtime of the Liturgy: liturgical texts of the first four centuries, The Liturgical Press, Collegeville, Minn, 1979] [Foley, E. From Age to Age: how Christians celebrated the Eucharist, Liturgy Training Publications, Chicago, IL, 1992] [Kavanagh, A. , ‘Jewish Roots of Christian Worship’, in Fink, P. (ed. ), New Dictionary of Sacramental Worship, Gill Macmillan, Dublin, 1990, pp. 617-623. ] [Lange, D. G. , ‘The Didache: liturgy redefining life’, Worship 78 no 3 (2004), pp. 203-225] [Martimort, A. G. (ed. ), The Church at Prayer: an introduction to th e liturgy. Vol. 2, The Eucharist, Geoffrey Chapman, London, 1986] [Wegman, H. A. J. , Christian Worship in East and West: a study guide to liturgical history, Liturgical Press, Collegeville, Minn, 1993] 9

Thursday, March 19, 2020

How to Get a Job with a Liberal Arts Degree

How to Get a Job with a Liberal Arts Degree Are you sick of people laughing when you tell them you’re majoring in Sociology or Spanish Literature? â€Å"Oh, ha, good luck finding a  job,† they say, or â€Å"I guess you want to teach, right?† That way of thinking is outmoded, and there’s no need to turn up your nose at a liberal arts degree. You just need to approach it smartly.  Check out the following graphic  that details all you need to know about following your heart when selecting a college major, where it can lead you, and how to find your perfect job even with a liberal arts degree.

Tuesday, March 3, 2020

When You Need Bigger Content Results With Unbounces Jennifer Pepper

When You Need Bigger Content Results With Unbounces Jennifer Pepper Content marketing is easy, right?! You just find a keyword, write a list post, rank #1 on Google, get tons of traffic, and crush your goals. It should be that easy, but the future of successful content marketing is changing. Now, the goal is to influence profitable customer action. Today, we’re talking to Jennifer Pepper, the marketing manager for content creation at Unbounce. She shares why it is more important than ever before to go beyond lifestyle or listicle content, to publish content that solves for intent, and to connect the dots for between your audience’s pain and your product offering. At Unbounce, Jennifer manages the production of content marketing initiatives and helps develop content strategy for the company’s marketing goals. Unbounce started blogging as a company before it even had a product. It started blogging to validate whether the problem it was trying to solve for marketers actually existed. The problem: Do people need to find a way to build dedicated landing pages without a developer or IT? Yes! Unbounce discovered that content and blogging was a great way to build a following by conveying authority and speaking in a way that resonated with marketers. Years ago, you could write content that stood out and drove traffic. However, rather than simply focusing on lifestyle, you needed to have a correlation between a product and lifestyle or journey to convert to sales. Many marketers realize that having so many channels, such as a blog, podcast, and ebooks, eventually do not produce results despite tons of effort. You need to create content that solves for intent and what the customer wants and needs. Unbounce centers on problem focus first vs. bringing a solution right away. What is the problem marketers are trying to solve? How do you meet them on the other end with the best answer on the Internet? By blogging first, Unbounce was able to help serve product development and validate assumptions through content. The process of connecting lifestyle to a core product involves what’s going to be the next growth channel in terms of content and focusing on fundamental questions and core problems. Learn to optimize the content you create. How do you know when it is time to pivot and change? At Unbounce, it reviewed net new traffic to a content channel and whether content attracted people and pushed them to a new trial start.   Ã‚   There was content that was driving traffic, but it was old. And the traffic was dipping because it was not ranking anymore. Do you invest further in a channel that is flatlining? Or, how do you go back to that content and refresh it to attract traffic and rank again? Keep cornerstone content fresh and relevant and at the top of search results. Does it still answer the core question? Would you click it from a search engine results page (SERP)? If not, make changes to the content. On the Web page, how quickly does it get to the core answer? If not fast enough, revise the content. Is the best experience on the Internet for this particular question best suited to a blog post or an online experience? Conduct keyword research to discover the intent of what people are looking for and refresh the content. Also, find and use synonyms that relate to your product and business. Unbounce uses a few tools that are handy to find relevant synonyms and conduct keyword research: Ahrefs and SEObook. It is important to pivot from lifestyle content to optimize for product intent because of how people are interacting with the Internet. Reach the right customers in the right ways to save time and money. Jennifer focuses on the customer journey through curriculums marketing as a form of education and way to nurture prospects into customers. It is about creating content that ranks through keyword research and curriculum through grouping keywords by intent. To put a curriculum together, ask yourself the following questions: What’s the best way to show this information online? What are customers hoping to find? Map out and determine calls to action for the customer’s journey.    Mature content by analyzing traffic drops on posts that used to perform well. Go back to the content to identify its intent and whether the content needs to be refreshed or offer something new. Perform keyword research to cover fundamentals. Are they the best experience on the Internet? ’s CEO and Founder Garrett Moon just published a book titled, 10X Marketing Formula, which discusses the content core what you do and what you talk about to create content that gains customers.    Links: Jennifer Pepper Unbounce Oli Gardner Rand Fishkin How to Diagnose SEO Traffic Drops Ahrefs and SEObook 10X Marketing Formula AMP on iTunes leave a review and send screenshot to podcast@.com If you liked today’s show, please subscribe on iTunes to The Actionable Content Marketing Podcast! The podcast is also available on SoundCloud, Stitcher, and Google Play. Quotes by Jennifer: â€Å"We were always creating more instead of looking to better merchandise messages and content that we’d already perfected and produced.† â€Å"Ask yourself have we covered the fundamentals, and second to that are they the best experience on the internet for those things? † â€Å"We started blogging as a company before we even had a productas a way of validating early on if the problem we were trying to solve for marketers actually existed.†

Sunday, February 16, 2020

Adolescence and Adulthood Essay Example | Topics and Well Written Essays - 500 words

Adolescence and Adulthood - Essay Example This and several other changes like this were quite expected because these changes do appear in the onset of puberty in males. Though, one of the changes was quite displeasing and I wondered if it so happened with every male child my age. I began to grow my chest and the areola peaked up until they began to peep out through my T shirts. The condition was extremely embarrassing and it made me suffer a lot, particularly in the school when I used to be among my friends. They would point fingers at me and call me â€Å"fag†. They did not realize that I had not voluntarily grown my breast and that there was nothing I could do to make it look any better. In order to escape the embarrassment, I would put on three vests under my T shirt, so that the overall look would be quite flabby and the nipples would not be able to define themselves as a separate entity among other body features. In addition to that, I would try not to make too much public appearance. I stopped going out to the p layground in the breaks, and would spend the whole day sitting in my chair. I became very shy, nervous, and conscious about the way I looked. 2. What peer pressure did you face? Having acquired gynecomastia, I had to face a lot of peer pressure. They made fun of me. They used to point fingers at my chest and would often, squeeze my nipple while walking past me.

Sunday, February 2, 2020

Strategic Response to Climate Change by Global Companies Essay

Strategic Response to Climate Change by Global Companies - Essay Example ThÐ µ clÃ'â€"mÐ °tÐ µ Ã'â€"s chÐ °ngÃ'â€"ng fÐ °st Ð °nd Ã'â€"s posÃ'â€"ng Ð ° grÐ µÃ °t thrÐ µÃ °t to thÐ µ mÐ °nkÃ'â€"nd. ThÐ µ rÐ µÃ °son of thÃ'â€"s clÃ'â€"mÐ °tÃ'â€"c chÐ °ngÐ µ Ã'â€"s numÐ µrous but thÐ µ mÐ °Ã'â€"n sourcÐ µ of such Ð ° chÐ °ngÐ µ lÃ'â€"Ð µs Ã'â€"n thÐ µ Ã'â€"ndustrÃ'â€"Ð °l Ð µxpÐ °nsÃ'â€"on. ThÐ µ scÐ µnÐ °rÃ'â€"o Ã'â€"n thÐ µ mÐ °rkÐ µt hÐ °s bÐ µcomÐ µ much morÐ µ compÐ µtÃ'â€"tÃ'â€"vÐ µ Ð °nd Ã'â€"t hÐ °s bÐ µÃ µn thÐ µ prÃ'â€"mÐ °ry rÐ µÃ °son of such Ð ° hÐ °rmful chÐ °ngÐ µ bÐ µcÐ °usÐ µ most of thÐ µ Ã'â€"ndustrÃ'â€"Ð µs Ð °rÐ µ busy concÐ µntrÐ °tÃ'â€"ng on profÃ'â€"t Ð °nd not on thÐ µ socÃ'â€"Ð °l outcomÐ µs of thÐ µÃ'â€"r busÃ'â€"nÐ µss. ThÐ µ mÐ °Ã'â€"n sÐ µctors whÃ'â€"ch Ã'â€"nfluÐ µncÐ µ thÐ µ chÐ °ngÐ µ of clÃ'â€"mÐ °tÐ µ Ð °rÐ µ thÐ µ lÃ'â€"kÐ µs of oÃ'â€"l Ð °nd pÐ µtrolÐ µum sÐ µctor, rÐ µÃ °l Ð µstÐ °tÐ µ sÐ µctor, Ð °utomobÃ'â€"lÐ µ sÐ µctor à  °nd thÐ µ Ã'â€"ron Ð °nd stÐ µÃ µl Ã'â€"ndustry. ThÐ µrÐ µ Ð °rÐ µ othÐ µr hÐ µÃ °vy bÐ °sÐ µd Ã'â€"ndustrÃ'â€"Ð µs whÃ'â€"ch Ð °ffÐ µct such Ð ° chÐ °ngÐ µ. ThÃ'â€"s clÃ'â€"mÐ °tÃ'â€"c chÐ °ngÐ µ not only Ð °ffÐ µcts thÐ µ Ð µnvÃ'â€"ronmÐ µntÐ °l stÐ °bÃ'â€"lÃ'â€"ty but Ð °lso thÐ µ fÃ'â€"nÐ °ncÃ'â€"Ð °l stÐ °bÃ'â€"lÃ'â€"ty of thÐ µ wholÐ µ world. Thus, Ð ° chÐ °ngÐ µ Ã'â€"n clÃ'â€"mÐ °tÐ µ hÃ'â€"ts thÐ µ fÃ'â€"nÐ °ncÃ'â€"Ð °l sÐ µctor or thÐ µ bÐ °nkÃ'â€"ng sÐ µctor tÐ µrrÃ'â€"bly. It Ã'â€"s vÐ µry much rÐ µquÃ'â€"rÐ µd by Ð °ll thÐ µ Ã'â€"ndustrÃ'â€"Ð µs collÐ µctÃ'â€"vÐ µly to prÐ µvÐ µnt such chÐ °ngÐ µs Ã'â€"n thÐ µ nÐ °turÐ µ othÐ µrwÃ'â€"sÐ µ Ã'â€"t could posÐ µ Ð ° sÐ µrÃ'â€"ous thrÐ µÃ °t to thÐ µ socÃ'â€"Ð µty. MÐ µÃ °surÐ µs Ð °rÐ µ to bÐ µ Ã'â€"nÃ'â€"tÃ'â€"Ð °tÐ µd to tÐ °kÐ µ prÐ µcÐ °utÃ'â€"onÐ °ry stÐ µps, Ã'â€"f not fully to wrÃ'â€"tÐ µ off thÐ µ Ã'â€"ll Ð µffÐ µcts, so thÐ °t thÐ µ mÐ °gnÃ'â€"tudÐ µ of such hÐ °rm rÐ µducÐ µs. ThÐ µ study rÐ µflÐ µcts such mÐ µÃ °surÐ µs whÃ'â€"ch hÐ °vÐ µ bÐ µÃ µn tÐ °kÐ µn or whÃ'â€"ch could bÐ µ tÐ °kÐ µn to mÐ °kÐ µ thÃ'â€"s world Ð ° bÐ µttÐ µr plÐ °cÐ µ to lÃ'â€"vÐ µ. The study will be focused on three car manufacturing companies in the UK namely, Ford, Nissan, and Toyota. It will clearly show what the future holds for these companies as well as their sustainability. The study will use qualitative and inductive methods of investigation to capture these characteristics.

Saturday, January 25, 2020

The Restorative Justice Aims And Consequences Criminology Essay

The Restorative Justice Aims And Consequences Criminology Essay The rationale behind this assignment is to highlight restorative justice and the aspects of it, in terms of how it differs from the traditional legal justice system. This will include a critical analysis of restorative justice while evaluating its strengths and weaknesses as a different approach to crime control. I will identify underlying theory, legislation and policy that brought restorative justice to the forefront of opinion, and specifically relate it to the Northern Ireland criminal justice system. The aim is to identify if it is a meaningful system to all parties involved and why/if it is necessary in the present criminal justice system. Introduction In an age of hoodie culture and prison overcrowding, questions are being asked over the efficacy of the criminal justice system and how much of a deterrent from crime it really is. Following a long period of differing regimes, such as retribution, rehabilitation and restructure, all competing to be the dominant influence in the criminal justice system, there has emerged a new approach to crime control, that of restorative justice (Hughes, 2001, p247). The aim of this approach is to provide an opportunity for the rehabilitation of the offender, as well as punishment of the criminal behaviour, with a central role in regards to the rights of, and provision of justice for the victim (Hughes, 2001, p248). The commonly accepted definition of restorative justice is; Restorative justice is a process whereby parties with a stake in a specific offence collectively resolve how to deal with the aftermath of the offence and its implications for the future (Marshall, 1999, p5). According to Hughes (2001) Restorative justice aims to bring the process of criminality back into the community, enabling all parties affected by criminal behaviour to be involved in working towards resolution and future planning (Hughes, 2001, p248). This is a new concept, as traditionally criminal justice was retributive and aimed only to address the offence by punishing the offender. In recent years, restorative justice has been a process that has been adopted by an international audience, particularly the USA, Australia and New Zealand, each employing it to address some of the traditional concerns of the formal justice system (OMahony and Doak, 2004, p484) i.e. the effectiveness of prison acting as a deterrent for crime, or victims lack of inclusion in the criminal justice process. The new restorative justice system aims to move away from the traditional notions of retribution into a new context of restoration. Most international practices are supported by Braithwaites (1989) theory of reintegrative shaming, which exerts the idea that the offender should be encouraged to experience shame for their actions and work towards absolution (OMahony and Doak, 2004, p484). The process attempts to repair the relationship between the victim and the offender and begin a healing process designed to meet the needs of the victims, whilst also reintegrating the offender into so ciety (OMahony and Doak, 2004, p484). Braithwaites theory is based on the proposal that the process of restorative justice will address the needs of the victim materially, emotionally and psychologically, whilst also helping them emerge from the process with more respect for the system (OMahony and Doak, 2004, p484). Another theory of restorative justice was first introduced by the New Zealand Maori and their principles of collective responsibility, where restorative justice seeks to decentre the states status as the responsibility of dealing with crime (Tauri and Morris, 2003, p44). Instead, operating by drawing together all those involved in an offence to an environment, promoting equal power relations, while discussing the harm caused, and jointly agreeing on how reformation can be made (Tauri and Morris, 2003, p44). A central component to restorative justice is that the community is seen to be a key stakeholder in the offence (Zehr and Mika, 2003, p41). This can take a variety of forms, from the vicinity in which the offender and victim live, or their wider social networks of family, friends and colleagues (Zehr and Mika, 2003, p41). This allows for comprehensive information sharing beyond that of only the offender and victim, so that the scale of the harm caused by the offender can be explor ed. This is the main difference between the formal justice system and that of restorative justice, where all parties can contribute information of the offence and the harm caused, while also having an involvement into meaningful reparation. Restorative Justice in practice Restorative justice in practice is a relatively new concept in the UK, having elements such as reparation orders in the Crime and Disorder Act (1998), and referral orders in the Youth Justice and Criminal Evidence Act (1999) (Crawford and Newburn, 2002, pp476-478). Within Northern Ireland it was the Criminal Justice Review (CJR) (2000) which provided recommendations to involve victims in the criminal justice process and develop restorative justice approaches for juvenile offenders. The review concluded that restorative practices for adult offenders and young adult offenders (aged 18-21) be piloted and evaluated before whole schemes are introduced (Criminal Justice Review, 2000, p203). Since then, within the UK and indeed internationally, there are the three common practices of restorative justice used within the criminal justice system, these are; 1) Victim-Offender Mediation (VOM) a face-to-face meeting with a trained mediator, the offender and the victim to discuss the offence and reparation. VOM is predominantly offered to incarcerated offenders. 2) Family Group Conferencing (FGC) in Youth Justice is open to a wider number of participants including the offender, victim, victims family and professionals who are linked to either party, where the aim is to resolve conflict or behaviour, and discuss reparation. Specifically used within youth justice as an alternative to formal prosecution, encouraging offenders to achieve empathy towards their victim, while also assuming responsibility for their behaviour. 3) Restorative/Community Conferencing Open to a wider circle of participants including the offender, victim, both families and members of the community who di scuss the offence and how to repair the harm caused. Conferences hold the offender accountable, but also offer reintegration into the community. (Extracted from www.restorativejustice.org.uk) FGC in youth justice is seen as one of the most successful models of restorative justice, widely used internationally in New Zealand, Australia and parts of the USA, and gaining momentum in the UK (OMahony and Doak, 2004, p485). FGC aims to be an alternative to formal prosecution, providing the offender, victim and families with an opportunity to understand the offence and the implications of it. The main aim of FGC as a form of restorative justice seems to exist to prevent younger people becoming implicated in the adult criminal justice system, having countless disadvantages for their future. FGC specifically seems to be effective as it uses a holistic understanding of the offence. It incorporates collaboration between the offender, victim and community i.e. friends and family, to find suitable resolution to the offence. This perhaps creates a more person centred justice system realising each persons needs are different but equally important. A reflection of this on a wider scale is that should the reparation fit the people rather than the crime? Restorative justice practice shows that it is necessary to meet all parties needs, and not just the offenders. This relates to changes in policy which recognises the victim as a central aspect of the criminal justice process. In other areas of the criminal justice system, such as with adult offenders and serious crimes, restorative justice only operates within the already established systems of punishment. Restorative justice is not used to substitute traditional measures, i.e. retribution, but to work alongside them. Restorative justice for serious crimes is not used unaccompanied without formal justice, as legislation and policy do not currently permit it. Marshall (1999, p7) claims restorative justice should be used with serious offences as there is more to gain in regards to victim benefits, and also crime prevention. However, it remains to be seen if this could be functional as the only form of justice, and without punitive measures would the behaviour be negatively reinforced? Within Northern Ireland restorative justice is a relatively new concept which has been introduced under different circumstances and will be discussed below. Restorative Justice in Northern Ireland As mentioned earlier restorative justice in Northern Ireland was a result of the recommendations made from the Criminal Justice Review (2000), and the Justice (NI) Act (2002); each identifying that the victim should be central in the criminal justice process. This became the state led restorative justice approach, but a community based restorative programme was unique to Northern Ireland and the Troubles at that time. Restorative justice and theory became prominent during the Northern Ireland peace process as an alternative to paramilitary violence (McEvoy and Mika, 2002, p2). First introduced from the Good Friday Agreement (1999), community projects were established, in part, to remove paramilitary policing, while reflecting the desire for community-based justice (Gormally, 2006). Projects were established in both communities Northern Ireland Alternatives on the Loyalist side and Community Restorative Justice Ireland on the Republican side (Gormally, 2006). Both projects now operat e successfully throughout Northern Ireland, each having numerous locations. The main agenda for the projects are to provide victim-offender mediation and reparation of the communities, with the community playing a significant role in each. It is also indicated that beyond the non-violent alternatives to paramilitaries, the projects now extend into broader mediation and conflict work (McEvoy and Mika, 2002, p7). Critics of the community-based projects claim that paramilitary violence still occurs, only under the respectable cover of these schemes (www.mediationnorthernIreland.org) leading to questions being asked about its legitimacy. However, evaluation of the projects show punishment violence related to crime and anti-social behaviour has decreased dramatically within each community (McEvoy and Mika, 2002, p8). As well as the strengths of restorative justice and the benefits it provides it is also necessary to discuss possible draw-backs in order to be fully aware of the system. This will be discussed below. Critical Analysis of Restorative Justice Restorative justice, as mentioned earlier, has a strong theoretical basis and practical application. However, as it is a relatively new concept it is imperative to discuss potential shortcomings as well as benefits in relation to retributive forms of justice. The four main criticisms that will be discussed below will relate to the offender, community, victim and retribution in relation to restorative justice. Offender: The principles of restorative justice are about redefining crime as harm and giving stakeholders a share of power (Marshall, 1999, p6). The benefits of this are well documented in practice, especially within youth justice, with the young offender more likely to complete reparation plans if they themselves have helped construct them. However, it remains to be seen if this practice is completely ethical. When facing a victim, in a room full of strangers and perhaps their own parents, a young person is likely to comply to any measures, without dispute, in order to hasten proceedings (Daly, 2002). The victim may also be revengeful or unforgiving and want a harsher punishment with pressure on the young person to agree, creating a power imbalance similar to punitive measures. The young person may then regret volunteering for the restorative process, aiding the break down of restorative plans, making the process ineffective and meaningless. Community: Possibly one of the biggest critiques of restorative justice is its reliance on community relationships, with the community playing a large role in the reintegration of the offender back into society. Marshall (1999) claims that communities are not as integrated as they once were, with many individuals wanting greater privacy and self-sufficiency. Leading to questions; who are the community and how can they play a significant role in the rehabilitation of the offender? According to Zehr and Mika (2003) the community can take a variety of forms, for example, the neighbourhood where the offender and victim live, or their closer social networks of family, friends and colleagues. Braithwaites (1989) theory of reintegrative shaming claims that strong relationships within the community helps limit wrong-doing because of conscience and anxiety. For those offenders that commit crime shaming then is an integral part, not only for reintegration, but for crime prevention. Restorative justice th en needs community and family relationships to be effective, if the offender does not take responsibility for their crime or feel shame, then they cannot be rehabilitated correctly or reintegrated into society. Does restorative justice then have its downfall if there is no bond to society? Victim: Another criticism of restorative justice is that it is open to offender manipulation and other symbolic implications. Is it seen as an easy option? Perhaps it is all too easy for an offender to say sorry and ask for forgiveness, without actually being punished appropriately for their actions. Daly and Stubbs (2006) claim that without treating offences seriously, the wrong message can be conveyed to the offender e.g. that their behaviour is acceptable, and therefore reinforced, leading the victim to feel injustice and therefore re-victimised. This is one of the major downfalls when it comes to adult restorative justice; if it was the only form of justice it is open to manipulation and coercion of the offender. Retribution vs. Restoration: The main question that needs to be addressed is can restorative justice exist without retribution and the formal justice system? In regards to juvenile court it is possible to exist alone, if the offence is minor. But for adult offenders, with major offences, the process is not so simple. According to Meads psychology of punitive justice (cited in Daly, 2002, p59) there are two contrasting methods responding to crime. 1) The attitude and hostility toward the law breaker, which brings attitudes of retribution, repression, and exclusion which identifies the offender as the enemy, and 2) Outlined in youth justice, is the reconstructive attitude, which tries to understand the causes of social and individual breakdown not to place punishment, but to obtain future results. It is a contrasting method which identifies differing views, which is fundamentally what restorative and retributive justice represent. The question that needs to be addressed is can restorative justice exist alone as a justice system for all crimes? According to Morris (2002, p601) it shouldnt have to meet the standards of conventional criminal justice, but just consider what it has already achieved, and what it can still achieve. It is now accepted that restorative justice should be used to integrate with traditional forms of justice, to provide an effective service to all those involved to offer a whole justice (Marshall, 1999, p8). Marshall (1999, p8) claims both forms of justice should now support each other to become a single system in which the community and formal resources can work in partnership. Nevertheless, without current legislation or policy that governs restorative justice practice, this leaves the projects that do exist in Northern Ireland, and the rest of the UK, operating in an informal basis with a lack of safeguards, resources and support to gain proper momentum. The criticisms of restorative justice practice are negative, but research nationally and internationally can show us just how successful it can be, with victims and offenders experiencing greater satisfaction with the processes and outcomes of restorative justice compared with attending court (Ashworth, 2003, p175 and Daly, 2002, p208). Properly done, restorative justice can have many benefits to not only the offender, but to the victim and community as well, providing a balance that is surely the way forward for the criminal justice system. Conclusion The question for this assignment was restorative justice aims to address the consequences of offending for victims, offenders and communities in a meaningful way? Evidence shows that restorative justice works within the youth justice system, but due to restraints on policy and legislation it is limited in the adult justice service. When restorative justice is implemented properly, it is effective at meeting the needs of offenders and victims, but to decide if this is meaningful is based on an individual experience, which I do not possess. On the theory of restoration vs. retribution to combine them, rather than separate them provides all stakeholders with a whole justice, capable of meeting physical, emotional and social needs, while also considering all parties as equal. There are many criticisms of restorative justice, but evidence shows that it is effective and provides reformation far beyond that of retribution. It provides explanation of behaviour, which in itself is meaningful, and is more than traditional methods provide. Restorative justice is an internationally respected system, and identified as a person centred form of justice, representing all parties equally, while balancing reformation with understanding.

Friday, January 17, 2020

Case 12-05

MEMO: LabCo must determine if their accounting policy for the revenue treatment of its construction contracts is reasonable, if it is appropriate for LabCo to change its method of accounting for the Halibut contract from the percentage-of-completion method to the completed-contract method and how the change should be treated on the basis of the guidance provided within ASC 250, and how LabCo’s accounting policy and accounting for the Halibut contract may change under IFRS if adopted in the coming year.This memorandum will provide support for how the overall conclusion, based on the issues above, was reached. Facts Accounting Policy for Revenue Treatment LabCo is a large construction contracting firm, and negotiates all of its contracts with its customers on either a fixed-price or cost-plus basis. LabCo has developed an accounting policy for revenue recognition related to its customized construction contracts, as follows: â€Å"The Company performs under a variety of contract s, some of which provide for reimbursement of cost plus fees, and others that are fixed-price-type contracts.Revenues and fees on these contracts are primarily recognized on a contract-by-contract basis using the percentage-of-completion method of accounting, which is most often based on contract costs incurred to date compared with total estimated costs at completion (cost-to-cost method). † â€Å"The completed-contract method of accounting is used in instances in which reliably dependable estimates of the total costs to be incurred under a specific contract cannot be made. † Change in Method of Accounting for Revenue TreatmentLabCo has entered into a contract with Halibut to build a six-axis laser cutting machine. The contract entered into was for a fixed-price and requires detailed and involved performance specifications. Even though this was a unique arrangement that required a great deal of customer specification, LabCo believed that with its extensive experience p erforming under similar contracts, including previous contract with Halibut, the percentage-of-completion method of accounting for this contract was appropriate.After LabCo began experiencing significant difficulties in the design and manufacture of the six-axis laser cutting machine, (including design revisions, certain engineering costs needing to be outsourced, and the cost of steel used in the production of the frame of the machine rising unexpectedly) they determined that their estimate of the overall cost to complete the contract needed to be revised. LabCo expected that the overall project would incur total costs that would be in excess of the total fixed-fee contract price negotiated with Halibut.As a result, management updated its estimates used in percentage-of-completion accounting to reflect both the cost overruns incurred as well as the cost overruns expected to be incurred, and also recorded a provision for the entire loss on the contract in the period in which it beca me aware that the contract costs would exceed the total contract value. After six-months, LabCo delivered the six-axis laser cutting machine to Halibut. Yet, when final test were ran using the six-axis, the machine failed to perform up to Halibut’s specifications as defined in the contract.LabCo then had to redesign, fix, and remedy the various issues with the machine. Upon notification of these continued problems, LabCo’s CAO determined that total estimates of the contract costs to be incurred for the Halibut contract were no longer able to be reliably determined. Therefore, the use of the percentage-of-completion method of accounting was deemed no longer an appropriate method of revenue recognition for this particular contract.As a result, the determination was made that LabCo would switch to a completed-contract method of revenue recognition for the duration of its contract with Halibut. Analysis Percentage-of-Completion Method Based upon review of ASC 605-35-25-56, the use of the percentage-of-completion method depends on the ability to make reasonably dependable estimates, which, for purposes of this Subtopic, relates to estimates of the extent of progress toward completion, contract revenues, and contract costs.Furthermore, according to ASC 605-35-25-57, the percentage-of-completion method is considered preferable as an accounting policy in circumstances in which reasonably dependable estimates can be made and in which all the following conditions exist: a. Contracts executed by the parties normally include provisions that clearly specify the enforceable rights regarding goods or services to be provided and received by the parties, the consideration to be exchanged, and the manner and terms of settlement. . The buyer can be expected to satisfy all obligations under the contract. c. The contractor can be expected to perform all contractual obligations. ASC 605-35-25-61 states, an entity using the percentage-of-completion method as its basic accounting policy shall use the completed-contract method for a single contract or a group of contracts for which reasonably dependable estimates cannot be made or for which inherent hazards make estimates doubtful. Completed-Contract MethodBased on review of ASC 605-35-25-90, when lack of dependable estimates or inherent hazards cause forecasts to be doubtful, the completed-contract method is preferable. Inherent hazards relate to contract conditions or external factors that raise questions about contract estimates and about the ability of either the contractor or the customer to perform all obligations under the contract. Inherent hazards that may cause contract estimates to be doubtful usually differ from inherent business risks.Business entities engaged in contracting, like all business entities, are exposed to numerous business risks that vary from contract to contract. The reliability of the estimating process in contract accounting does not depend on the absence of such risks . Assessing business risks is a function of users of financial statements. According to ASC 630-35-25-97, Circumstances to be considered in determining when a project is substantially completed include, for example, delivery of the product, acceptance by the customer, departure from the site, and compliance with performance specifications.Changes to and from Percentage-of-Completion and Completed-Contract Methods Based on review of ASC 605-35-25-94, the completed-contract method is preferable in circumstances in which estimates cannot meet the criteria for reasonable dependability discussed in paragraph 605-35-25-57 or in which there are inherent hazards of the nature of those discussed in paragraphs 605-35-25-65 through 25-66.An entity using the percentage-of-completion method as its basic accounting policy shall depart from that policy and use the completed-contract method for a single contract or a group of contracts only in the circumstances described in paragraph 605-35-25-61. In addition, 605-35-25-95 states, an entity using the completed-contract method as its basic accounting policy shall depart from that policy for a single contract or a group of contracts not having the features described in paragraphs 605-35-25-92 through 25-93 and use the percentage-of-completion method on one of the bases described in paragraphs 605-35-25-60 through 25-61.Accounting Changes and Error Corrections According to ASC 980-250-55-3, if a regulated entity changes accounting methods and the change does not affect costs that are allowable for rate-making purposes, the regulated entity would apply the change in the same manner as would an unregulated entity. If a regulated entity changes accounting methods and the change affects allowable costs for rate-making purposes, the change generally would be implemented in the way that it is implemented for regulatory purposes.A change in the method of accounting for research and development costs, either from a policy of capitalizat ion and amortization to one of charging those costs to expense as incurred or vice versa, is an example of that type of change. Adopting IFRS Based on review of IAS 18 – Revenue, the recognition of revenue by reference to the stage of completion of a transaction is often referred to as the percentage-of-completion method.Under this method, revenue is recognized in the accounting periods in which the services are rendered. The recognition of revenue on this basis provides useful information on the extent of service activity and performance during a period. When the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue shall be recognized only to the extent of the expenses recognized that are recoverable. Conclusion Accounting Policy for Revenue TreatmentBased on the facts presented and the analysis performed, LabCo’s accounting policy for the revenue treatment of its construction contracts appears reasonable. On the other h and, while it makes sense to use the percentage-of-completion method for contracts that can be reasonably estimated, the completed-contract method of accounting appears to be the â€Å"preferred† method, due to the specific criteria that must be met in order to qualify for such reasonableness under the percentage-of-completion method of accounting. Change in Method of Accounting for Revenue TreatmentBased on the facts provided and the analysis performed, it is appropriate for LabCo to change is method of accounting for the Halibut contract from the percentage-of-completion method to the completed contract method. According to the guidance (stated above), â€Å"An entity using the percentage-of-completion method as its basic accounting policy shall depart from that policy and use the completed-contract method for a single contract or a group of contracts only in the circumstances described in paragraph 605-35-25-61. The Halibut contract adheres to this policy, and because the re were unexpected issues that caused for the contract to no longer be reasonably estimated, they are correct in their reasoning for changing to the completed-contract method. On the basis of the guidance provided within ASC 250, Accounting Changes and Error Corrections (provided above), this change should be treated in one of two ways: (1) If a regulated entity’s change in accounting methods does not affect rate-making costs, the change would be applied in the same manner as an unregulated entity. 2) If a regulated entity’s change in accounting methods does affect rate-making costs, the change would be implemented based on regulatory purposes. Adopting IFRS If LabCo decides to adopt IFRS in the upcoming year, there will be a slight change in the Company’s accounting policy, as well as their accounting for the Halibut contract. The use of the percentage-of-completion method when contracts can be reasonably estimated will remain consistent with IFRS.However, when ever these costs cannot be reasonably estimated, instead of using the completed-contract method, IFRS states that revenue shall be recognized â€Å"only to the extent of the expenses recognized that are recoverable. † Therefore, the accounting for the Halibut contract will change under IFRS in the same way. In this instance, rather than switching from percentage-of-completion to the completed-contract method, LabCo’s contract change would consist of altering the percentage-of-completion method in order to adapt to the recognition of revenue as stated by IFRS in the paragraph above.