Internet Structure Essays - Media Technology, Cultural Globalization

Internet Structure The Internet connects nearly 400 million users worldwide and is an essential part of how we work, play, communicate, and conduct commerce. We use the Internet in ways that seemed unimaginable The term Internet refers to the global information system that -- (i) is logically linked together by a globally unique address space based on the Internet Protocol (IP) or its subsequent extensions/follow-ons. (ii) is able to support communications using the Transmission Control Protocol/Internet Protocol (TCP/IP) suite or its subsequent extensions/follow-ons, and/or other IP-compatible protocols; and (iii) provides, uses or makes accessible layered on the communications and related infrastructure described herein., either publicly or privately, high level services. Computers speak to one another and send information back and forth, which is accomplished, by sending and receiving electronic impulses and decoding them into messages. In order to communicate with one another the computers are link ed up in a network. In 1972, the first e-mail program was created by Ray Tomlinson of BBN. The Web began in 1989; it wasnt released to the world till the early 90s, thats when it became the World Wide Web. Statistics say that 1 in 3 people use the Internet for e-mail, 1 in 6 use it because they want to find out how it works, 1 in 8 want business information and 1 in 2 go to the Internet for education, hobbies, job listings, and entertainment. In 1993 less than 1% of users paid for the use of the Internet. By 1995, it rose over 200% due to the profits companies made from providing the service. Because of the demand for the Internet around the World, and the amount of capital a business could make that provides this service, is surprising. An example of this is Cisco Systems, a once Silicon Valley based business, which is now an Internet Technology provider, brought in $10 billion in 1986, this is 14 years before what the Internet is today. In 1999 they became the third company in his tory to exceed $300 billion in market capitalization, second is Microsoft, and first is General Electric (Bunnell 29).. One thing certain is that the Internet has revolutionized the computer and communication technology. The Internet is a worldwide broadcasting capability, a mechanism for association and interaction between individuals without regard to geographic location (Comer 81). Technology Essays

How to Use the Perl Array Grep() Function

How to Use the Perl Array Grep() Function The Perl  grep() function is a filter that runs a regular expression on each element of an array and returns only the elements that evaluate as  true. Using regular expressions can be extremely powerful and complex. The grep() functions uses the syntax List grep(Expression, array). Using Grep() Function to Return True Expressions myNames (Jacob, Michael, Joshua, Mathew, Alexander, Andrew); grepNames grep(/^A/, myNames); Think of the myNames array as a row of numbered boxes, going from left to right and numbered starting with a zero. The grep() function goes through each of the elements (boxes) in the array and compares their contents to the regular expression. If the result is true, the contents are then added to the new grepNames array. In the above example, the regular expression /^A/ is looking for any value that starts with a capital A. After sifting through the contents of the myNames array, the value of grepNames becomes (Alexander, Andrew), the only two elements that start with a capital A. Reversing the Expression in a Grep() Function One quick way to make this particular function more powerful is to reverse the regular expression with the NOT operator. The regular expression then looks for elements that evaluate to false and moves them into the new array. myNames (Jacob, Michael, Joshua, Mathew, Alexander, Andrew); grepNames grep(!/^A/, myNames); In the above example, the regular expression is looking for any value that does not start with a capital A. After sifting through the contents of the myNames array, the value of grepNames becomes (Jacob, Michael, Joshua, Matthew). About Perl Perl is an adaptable programming language frequently used to develop web applications.  Perl  is an  interpreted, not compiled, language, so its programs take up more CPU time than a compiled language- a problem that becomes less important as the speed of processors increases. However, writing in Perl is faster than writing in a compiled language, so the time you save is yours.

Malaya Political History Research Paper Example | Topics and Well Written Essays - 750 words

Malaya Political History - Research Paper Example The Malay population, however, has been more involved in the cultivation of rice and has therefore contributed in a great way to the agricultural sector. They have formed a greater part of the rural population of Malaysia, a fact that has been tried to be altered by the Malaysian government through conscious social engineering, in an attempt to provide the Malays with more employment opportunities. 3. Since 1957 Malaysian politics has been governed by the politics of ethnicity. British colonial rule had encouraged large-scale Chinese and Indian immigration, which contributed to the social and economic deprivation of the Malays, the Muslim indigenous population. The United Malays National Organization, the most important component of the BN coalition, has always stressed Malay development as its priority. However, because of the number and political importance of the minority groups, it has needed to govern in close collaboration with parties representing Chinese and Indian community interests. ... 4. The policy of the Japanese government towards Islam in Malaysia was one that accorded respect to the freedom of the Malaysians to follow a religion of their own choice. However, on the ground, they were unable to follow their own policy as a result of the intolerance and insensitivity that their soldiers practiced while they were expected to enforce the policy of tolerance towards religion. They continually engaged in the consumption of alcohol in mosques and other such activities on premises that were considered sacred by Muslims. This resulted in anger on the part of the Muslims towards the Japanese forces, who had in any case caused great damage to the economy and lifestyle of the Malaysians. 5. The  United Malays National Organization is  Malaysia's largest political party which has played an important role in Malaysian politics since  independence. The  Pan-Malaysian Islamic Par is an  Islamist  political party  in Malaysia and is currently headed by Dato' Serià ‚  Abdul Hadi Awang. In rural peninsular Malaysia, and particularly the relatively poor northeast, Parti Islam Se-Malaysia has been the primary opposition party since 1977 when it split from the BN. Though ostensibly non-racial, its main support base lies among Malays who would like to see Islamic values implanted more firmly in the constitution and daily life. Though it failed to make significant impact at the federal level until the 2008 elections, PAS has controlled the Kelantan state government since 1990, and the wider challenge that it poses has contributed to UMNO adopting an increasingly Islamist stance in order to appease the pro-Islam sections of the population. 6. UMNO is generally regarded as the "protector and champion Malay supremacy, which states that

MakerSpaces ( by use PRINCE2 and Design Thinking method ) Term Paper

MakerSpaces ( by use PRINCE2 and Design Thinking method ) - Term Paper Example Then discuss these at your next group meeting. The forms that you are completing in the early weeks of the course, aim to foster and document your initial ideas. Later in the course you can expand on these as you develop the actual Business Case response. The most ideal use for the Makerspace would be to provide a place for students from high school level to the college or university level to be able to pull academic resources for references and be able to share technological projects ideas. This increases the productivity levels of the students by working as a team. The group is for the idea that the demographic study showed a higher percentage of the student population aged between 18 to 25 years in most of the households, than the age group between 25 to 35 years. Thus it would be most ideal if the Makerspace would favor the students’ education, technological research, discussions and projects. Design Thinking (and for that matter good project management) asks you to gather information from your demographic audience – your potential audiences / users. In a design thinking framework, you would interview or observe some of your users and then develop a narrative or story around their project need. Draft TWO stories that use demographic data to help define a user and product of your group’s potential project. For example: â€Å"Teenagers interested in electronics will be able to design and build simple iPhone apps using the provided hardware and instruction and thus develop a basic programming skill that could enhance their application for VET or university application†. The implication in this narrative is a teenage demographic and need for educational support. University students’ focus is based on technological research and projects as opposed to studying. The space will be able to provide technological tools and software tool resources to enable the innovative minds to develop new generation

International Accounting Standards: UK Financial Reporting

International Accounting Standards: UK Financial Reporting APC311 INTERNATIONAL FINANCIAL REPORTING ASSIGNMENT (Word count: 3, 080) Introduction The growth of international activities has been rapid over time. These activities include areas of international trade, international investment, international bond and equity offerings, capital movements between countries and the number of multinational firms. Countries, entities and bodies who carry out these activities continuously seek to achieve growth and higher returns at lower cost of financing. This implies that there is often the need to consider international rather than national or internal alternatives of raising finance. The differences in accounting systems and principles that exist in different countries are a barrier to towards the comparability of financial information that is published by companies using different sets of accounting standards (Alexander, 2007). This led to ‘the pressure for international harmonization to regulate, prepare and use financial statements which are reliable, comparable and transparent (Nobes and Parker, 2000). This can only be achieved if countries employ the same accounting standards through the harmonization of accounting principles. International harmonization may be defined as a political process aimed at reducing the differences in accounting practices across the world in order to achieve comparability and compatibility (Hoarau, 1996). To achieve this feat, accounting regulators such as the IASB have attempted to advance harmonization projects in an attempt to minimize differences between different national accounting standards (O’Regan, 2006). As argued by Choi et al (2002), harmonization will make it more likely for users of financial statements to interpret the information correctly and make better decisions based on that information. It will also reduce drastically the information asymmetry between stakeholders and companies and hence save manpower, money and resources. The International Accounting Standards Board (IASB), issuers of International Accounting Standards (IASs) was established in 2001 and is the independent standard-setting body of the International Financial Reporting Standards (IFRSs) Foundation, an independent, private sector whose principal objectives are to develop in the public interest, a set of high quality, understandable, enforceable and globally accepted international financial reporting standards (IFRSs) based on clearly articulated accounting principles. IFRSs are a set of high quality, understandable, enforceable and globally accepted Standards based on clearly articulated accounting principles. The need for International Accounting Standards The international investor The information age and the advent of high-tech computers makes possible the availability of massive amounts of international financial information. Institutional and individuals who are interested in making international investments can therefore benefit from the global harmonization of accounting standards. International Accounting firms The role of international accounting firms include providing auditing and consulting services in many countries. The absence of international accounting principles implies that they have to gain expertise in areas of domestic financial accounting principles and related laws. Gaining this expertise can substantially increase their operational costs. International intergovernmental organisations International intergovernmental organizations including the United Nation (UN), the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) extend credits for projects to other countries. They are therefore interested in obtaining comparable financial information in order to evaluate the projects they carry out in the various countries.as the organization. This can be achieved only if there is harmonization of international accounting principles. Developing countries Developing countries often seek international financing sources for their development. It is important for their governments and accounting regulating bodies to adopt international accounting standards in order to make it easier for them to access international financing sources. Stock exchanges The use of international accounting principles can enable the internationalization of Stock exchanges which can in turn increase international financing activity. This essay will make particular reference to the UK equivalent of accounting standards i.e., the  Financial Reporting Standards (FRSs) to examine the different accounting treatments in the individual accounting standards of interest in this assignment. IAS 38 Accounting for intangible assets Definition: An intangible asset is an identifiable monetary asset without physical substance. An asset is a resource that that is controlled by the enterprise as a result of past events and from which future economic benefits are expected [IAS 38.8]. The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IAS. The standard deals with: the criteria to be met before an enterprise can recognise an intangible asset; how to measure the carrying amount of intangible assets and the disclosures that needs to be made. Examples of assets that may qualify as intangible assets under IAS 38 are: computer software, copyrights, customer and supplier relationships, franchises, licenses, rights patents. The three critical attributes of intangible assets are: Identifiability: In order for an intangible asset to be identifiable, it must be separable and it arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations. (IAS 38.12) Control (power to obtain benefits from the asset) An intangible asset must be under the control of the enterprise in order for it to have the power to obtain future economic benefits from the asset. Control will usually but not necessarily emanate from legally enforceable rights, in the absence of which it is more difficult to prove the existence of an asset. For example, control over technical know-how is deemed to exist only if it is protected by legal right such as a copyright or patent. Recognition and measurement: IAS 38 stipulates that an intangible asset should be recognised only if both of the following occur: It is possible that the future economic benefits that are attributable to the asset will flow to the entity, and The cost can be reliably measured. The cost of an asset must be reliably measured if the asset is acquired in a normal transaction. Also, the fact that a price has been paid for the asset, is a reflection of the expectation that future economic benefits will flow to the entity. Goodwill and brand image In order for goodwill and brand image to be classified as intangible assets and included as assets of the enterprise, they need to be identified separately. If goodwill and brands have been acquired externally, then their cost and existence can be identified and capitalised. As regards internally generated goodwill, it cannot be recognised as an asset because: it is not separable from the business it has not arisen form contractual or other legal rights, and its cost cannot be reliably measured (IAS 38). A reconciliation of the carrying amount at the beginning and the end of the period. FRS10, accounting for goodwill and intangible assets is the equivalent UK Financial Accounting standard to the IAS 38. The standard views goodwill arising on acquisition as not constituting an asset or an immediate loss in value. But it relates to the cost of an investment in the financial statements of the acquirer, hence the values are attributed to the acquired asset and liabilities in the consolidated financial statements. The standard is of the view that even though purchased goodwill is not in itself an asset, including it in the assets of the reporting entity rather than deducting it from shareholder’s equity recognises that goodwill is part of a larger asset whose investment the entity’s management remains accountable. Thus, the objective of the FRS10 is that it ensures that purchased goodwill and intangible assets are charged to the income statement in the periods they are depleted. A comparison of the different accounting treatment of intangible assets by the IFRS and UK GAAP can be seen in Appendix 1. Discussion The IAS definition for intangible assets has its limitations as many intangibles such as patents and related drawings do have a physical substance (Tiffin, 2005 p.67). However the real issue with intangible assets is that intangibles are difficult to value and as such, attempting to measure their impairment is plagued with problems Godfrey Koh, 2001). The uncertainty about asset values and their impairment renders them susceptible to creative accounting. Intangible assets can be generated internally by firms. But it is difficult to accurately identify and cost such assets. IAS38 states that ‘internally generated goodwill shall not be recognised as an asset’. Research and development are therefore considered to be different parts of creating an internally generated intangible asset. The research phase is defined by IAS 38 as ‘original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding’. This implies that research costs incurred are expensed when they occur. There is consistency in classifying what constitutes an intangible asset by the standard. Of course, this treatment of research is appealing as there is a probability that an initial research may not actually lead to any economic benefit. Accounting for leases (IAS 17) Definition: A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. A lease falls under two main categories; a finance lease and an operating lease. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incident to ownership. All other leases are classified as operating leases. Classification is made at the inception of the lease. [IAS 17. Thus, in order to accurately classify the type of lease, it is important to determine whether the risks and rewards associated with owing the asset are with the lessee or the lessor. An asset will be classified as a as a finance lease if the if the risks and rewards lie with the lessee. However, it will be classified as an operating lease if the risk and rewards lie with the lessor. As regards a finance lease, the concept of substance over form is applied. The substance is that even though the legal owner of the asset is not the lessee, the commercial reality is that the lessee has acquired an asset by obtaining finance from the lessor, this implies the recognition of an asset and liability. Other distinguishing factors of a finance lease include: The present value (PV) of the minimum lease payments at the beginning of the lease amounts to substantially all of the fair value of the asset. By the end of the lease, the lease agreement transfers ownership of the asset to the lessee. The option rests with the lessee to purchase the asset at a price expected to be substantially lower than the fair value when the option becomes exercisable. The leases asset must be of a specialised nature. A comparison of the different accounting treatment of intangible assets by the IFRS and UK GAAP can be seen in Appendix 2. Discussion Operating leases appear to be more popular as both the leased asset and liabilities can be effectively kept off the balance sheet with future lease obligations disclosed as footnotes. However, a finance lease, often treated as an ‘in substance’ purchase by the lessee and a sale by the lessor, is less popular as it requires both leased assets and liabilities to be recognized on the balance sheet. But the finance lease does produce a tax benefit because of a larger expense, interest plus depreciation, compared to an operating lease which only reports the lease payments as an expense. IAS 17 (IASB, 2008) allows managers to structure a lease in such a way as to avoid the reporting of lease assets and liabilities. In order to ensure a complete and transparent recognition of assets and liabilities arising from lease contracts on financial statements, the IASB decided to make no distinction between finance leases and operating leases and employ the ‘right-to-use assets’ and its lease obligations that is based on the present values of future lease payments using the incremental borrowing rate of the lessee at the inception of a lease. Capitalization of lease can impact negatively on earnings because of the increased cost due to the depreciation of the asset and interest expense. This will in turn affect expected profit margin, return on earnings (ROE) and return on assets (ROA) (Bradbury, 2003). IAS 37 Accounting for provisions, contingent liabilities, and contingent assets Definition A provision is a liability of uncertain timing or amount. IAS 37 ensures that a provision should be recognised only when there is a liability i.e. a present obligation resulting from past events. Contingent liabilities: Definition: A contingent liability is: a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence of events not wholly within the control of the entity; or A present obligation that arises from past events but is not recognised because it is not probable that an outflow of economic benefits will be required to settle the obligation; or A present obligation that arises from past events but is not recognised because the amount of the obligation cannot be measured with sufficient reliability. Disclosure An entity should disclose a contingent liability in a note, unless the possibility of an outflow of economic benefits is remote. Contingent assets A contingent asset is a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity. An entity shall not recognise a contingent asset. When the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition as revenue is appropriate. A comparison of the different accounting treatment of intangible assets by the IFRS and UK GAAP can be seen in Appendix 3. Discussion IAS 137 aims at ensuring that only genuine obligations are dealt with in the financial statements i.e. planned future expenditure even when authorised by the board of directors or equivalent governing body, is excluded from recognition. Appropriate recognition criteria and measurement bases are applied to provision, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount. The standard seeks to ensure that for example assets are not overvalued. Accounts receivables may be overvalued if reasonable provision for bad debts is not made. This has the tendency to inflate earnings and in such instances the provision for bad debts will prove to be inadequate in future, whilst in the short term account receivables and earnings receive a temporary boost. Also, contingent liabilities which are obligations that are dependent on future events for the confirmation of the existence of an obligation. If companies fail to record a contingent liability that is likely to be incurred and subjected to reasonable estimation, it has the effect of understating their liabilities and overstating their net income or shareholders equity. The above examples are indications of how companies use creative accounting to manipulate their financial statements especially their balance sheets. Conclusion Accounting for intangible assets, accounting for leases and accounting for provisions, contingent liabilities, and contingent assets are all complex areas which are prone to manipulation in the form of creative accounting which is defined as â€Å" the transformation of financial accounting figures from what they actually are to what preparer desires by taking advantage of the existing rules and/or ignoring some or all of them† (Kamal Naser, 1992). Creative accounting in whatever form it takes is usually meant to overstate assets or understate liabilities. The collapse of a number of corporate giants such as Enron Corporation, Tyco International, World Com, Global Crossing, Arthur Anderson, Parlmalat etc. have not only destroyed investor confidence and shareholder values but it has also damaged the accounting profession. The situation is even made worse when there are different accounting standards that are used in preparing financial statements. This is made even worse when there are different accounting standards used in preparing financial statements. The adoption of one set of global financial reporting standard such as the international financial reporting standard (IFRS) that confers with investors, stock markets, accounting professionals and accounting standards setters will go a long way to reduce the practice. Arguably, accounting standards whether in the US, UK, Australia or the IAS will not have all the answers to accounting and financial reporting problems but it is hoped that it will largely reduce its occurrence. APPENDICES APPENDIX 1 Comparison of IFRSs with UK GAAP treatment of intangible assets Appendix 2: Comparison of IFRSs with UK GAAP treatment of Lease APPENDIX 3 Comparison of IFRSs with UK GAAP treatment of provisions, contingent liabilities, and contingent assets

Diversity, Ideology, and Teaching Writing Essay -- Maxine Hairston Col

Diversity, Ideology, and Teaching Writing People come from many different environments which brings or doesn’t bring many different opportunities. These two essays highlight the multicultural, multiethnic, multiclass salad bowl that this world and this country possess. The first essay discusses the social demographics in the college classroom. The second essay is from a person who was not able to attend college, probably because of the lack of opportunity to do so. When I read these two essays it helps me realize the reason that I have chosen my major. The essay " Diversity, Ideology, and Teaching Writing" written by Maxine Hairston discusses the diversity in college classrooms in 1992. She highlights the idea that these students come from different backgrounds and have a lot to offer the class through their experiences. Also, they come in at different levels of writing and understanding. She believes that these students can learn from one another. They can learn about the diverse society that we live in. She states that " Real diversity emerges from the students themselves and flourishes in a collaborative classroom in which they work together to develop their ideas and test them out on each other." She looks at this diversity as an opportunity for students to learn and collaborate about society. Their papers and analysis would come from experiences that the class has had in life. The second essay, written by Kathy Camper also discusses diversity in our society. It is from the point of view of a person who was not given an opportunity to attend college. This essay is written about the future where almost everything involves computers. Persons that were not given the same means for a better education fall behind and c... ...I do want to make a difference for the people who write essay two. I want to help provide everyone an equal opportunity starting in the first grade, not waiting to college to level the playing field. I believe that a diverse community is great for everyone as long as everyone is given the same opportunities. The professor in essay one is asking "how can I provide these students the best education so they will succeed in our competitive society?" In essay two the question is "can I receive an education just to survive?" Providing college students an education that challenges their analysis of writing, involving computers, and involving a compassion for all individuals will help the students be competitive in society and the future work force. To answer question two we must require and provide the ways and means to an equal education across class, race and ethnicity.

The Soul as Inseparable Entity from the Body

Aristotle basically believes that a soul is the basic or core essence of a living organism. The notion of a body or form without a soul is simply unintelligible. Soul is what makes a living thing alive. Plants and animals that include man have souls. But Aristotle believes that every kind of living thing possessed a different kind of soul. Soul is simply defined by Aristotle â€Å"as the expression or realization of a natural body† by which he basically elaborate â€Å"soul according to its functions† (â€Å"On the Soul†). He holds the idea that there is a strong connection between the psychological states of living organisms (their sense of logic, reason and physical manifestations as product of their thought processes) and physiological processes. Body and soul are unified. â€Å"The movements or the development of the soul is manifested through the body† thus the soul is the substance that characterized the living body (Sachs 2001). The soul is inseparable from the body since it provides essential characters to it. However, Aristotle believes that every kind of living thing possesses a different version of soul. The nature of soul according to Aristotle depends on the type of organism and its position in the hierarchy. What makes a human being authentic to other living organisms is his ability to hold rational beliefs and to exercise reason. He classified life into different levels because of the soul they possessed. Plants have the lowest level of soul, animals other than humans have a higher level of souls and humans possessed the highest level of soul having the capacity for reason. Both plants and animals obtain what they need for reproduction and growth but only animals specifically man have a sense of touch or sensory, perception and cognitive abilities. The biological nature of human beings with their unique capacities to think and feel is definitely a reward. Aristotle says: â€Å"We must maintain, further, that the soul is also the cause of the living body as the original source of local movement. The power of locomotion is not found, however, in all living things. But change of quality and change of quantity are also due to the soul. Sensation is held to be a qualitative alteration, and nothing except what has soul in it is capable of sensation. The same holds of the quantitative changes which constitute growth and decay; nothing grows or decays naturally except what feeds itself, and nothing feeds itself except what has a share of soul in it† (Sachs 2001). Aristotle opposed the popular belief in Philosophy that a soul is a separate entity that can exist even without a body. However, Aristotle believes that the soul moves the body. Sensation, locomotion, biological and eventually physical development are caused by the soul. All the faculties of the soul are inseparable from the living body except our sense of reason, since reason will not die and fade. It has the capacity to live and facilitates even after death but not perception. When the living body dies, their biological and physical development and sensory faculties will eventually stop and obstruct. Aristotle in his views on soul basically believes that soul is not a separate entity but rather it is the actuality of the living body. Soul can not be immortal. When the living body dies the exercise or faculty of soul also stops with the exception of reason of course, since reason can stand on his own even after the death. Reference: On the Soul. (2009). In Encyclopà ¦dia Britannica. Retrieved February 28, 2009, from Encyclopà ¦dia Britannica Online: http://www.britannica.com/EBchecked/topic/428826/On-the-Soul Aristotle. Aristotle's On the Soul: And, On Memory and Recollection. Sachs (2001). Green Lion   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Press