I will pay for the following article The Generally Accepted Accounting Principles and The International Accounting Standards. The work is to be 2 pages with three to five sources, with in-text citations and a reference page. In looking into bringing the differences between FASB and IASB into a common based accounting standards framework, there is a multitude of areas that are being addressed. The Norwalk Agreement2, which is the name given to the convergence undertaking, as it was set forth in Norwalk, Connecticut in the United States, represents the commitment for both accounting systems to seek solutions to arrive at accounting standards that are compatible in domestic as well as cross border financial reporting.

In working toward convergence, there are a broad number of issues involved, however, the most important is finding a solution to the two conceptual differences that separate the two accounting systems. The preceding represents the ‘rules-based’ foundation and framework for accounting standards as utilized by the Financial Accounting Standards Board and the ‘principles-based’ accounting foundation that is used by the International Accounting Standards Board3. The difference between these two approaches is as follows.

The rules-based accounting standard is based upon the utilization of specific details that address “…address as many potential contingencies as possible”4. This makes the FASB standards highly complex, along with being longer, thereby creating the situation whereby arbitrary criteria is used for accounting treatments5. The foregoing has permitted U.S. companies the latitude to structure their transactions so that unfavorable reporting can be avoided6. Both Nelson et al7 and Shortridge and Myring8 agree that the rules-based approach creates an environment that is conducive to transaction structuring, a negative application, whereby the accounting outcome that is desired is achieved, as opposed to operating within the spirit of the standard.

Under the IASB principles-based accounting standard, a conceptual framework is utilized for accountants to adhere to as opposed to using the detailed rules listing of the FASB9. An understanding of the principles-based IASB method is provided by the chairman of the FASB, Robert Herz, in his speech before the United States Subcommittee on Capital Markets stated that the principles-based approach is based on setting forth what the key and critical objectives are in good reporting in the various subject areas, then providing the guidance that explains the objective, along with relating the preceding to a few common examples. Herz10 continued that the principles-based IASB approach does employ the use of rules, however that the intent does not rest upon the providing of specific examples (and or rules) for all potential situations.

Conclusion

In reviewing the foregoing, one can see from Robert Herz’ testimony, that the divide between the FASB rule-based approach, and the IASB principles-based standard are not opposite sides of a coin, but rather different ways of looking at the same side of a coin. Leisening11 advises that in both frameworks the manner of approaching issues in terms of detail differs, however, the foundational conceptual underpinnings are very similar. Bullen and Crook12 concur with the assessment of Leisening13, stating that the Concept Statement of the FASB, along with the IASB Framework provides for a common ground whereby principles-based accounting represents the conceptual and guidance approach, using elements of rules-based accounting to provide specifically in areas that require such to remove vagueness. Thus, the two standards are not in essence that far apart, they simply need to agree on what both standards already use in some degrees of each other’s approaches.

Create a 11 pages page paper that discusses double glazed windows.

The result is that buildings are fitted with high-quality systems that ensure efficiency and sustainability in the long term leading to the green building concept that has lately received much attention from consumers, developers, and policymakers. Window glazing is one of the approaches to attain sustainability in built environments and especially in homes. Windows are essential as they allow lighting and fresh air in addition to facilitating a connection between the interior and outdoor environments.

All the same, during summers, windows may lead to accumulation of heat in buildings, which increases room temperatures, or which may lead to heat loss in winters. Loss of heat during winters would require the use of grid power, which increases costs and environmental pollution. As such, there is a need to develop energy-efficient windows that facilitate comfort, reduce energy costs while still facilitating a cleaner and healthier environment around homes. Research has indicated that windows may lead to a loss of about 40% of heating energy during writers and a heat gain of about 87% during summers (Lyons & Hockings, 2013).

Therefore, there is a need to enhance windows’ thermal performance in buildings to reduce energy costs and reduce greenhouse gases emitted by conventional energy forms besides having the windows perform their required roles in the best way possible. One of the versatile ways to ensure and improve the thermal performance of windows is through double glazing of windows.Glass is a product of silica, a component of sand among other components. Normal glass is applied in a variety of uses, which may include the making of doors, windows, bottles, vision glass among other uses.

When such glass is used for windows or doors, the thermal efficiency of the glass is not optimum as temperatures may rise or fall concerning the external weather conditions. Double glazing is a concept used to correct this inefficiency by ensuring glass windows perform efficiently.&nbsp.

Compose a 1250 words assignment on training and development: tbt and mentoring. Needs to be plagiarism free! The adult learning methodology is significantly different from childhood and adolescent learning techniques. For children and young adults, education is compulsory—adults have relatively free choice as to whether or not to develop themselves through post-secondary education. The term relatively is used here because, in many professions, e.g., medical, legal, and educational occupations, continuing education is a requirement. Nevertheless, many of these professionals have some degree of subject matter choice in accumulating the required number of hours for their continuing education. There are traits, however, which have been observed regarding the successful adult learner. In one study, five assumptions for the adult learner were developed to help assess the required components of the successful adult student: “…an independent self-concept [to] direct his or her own learning, [the accumulation of] a reservoir of life experiences, learning needs closely related to changing social roles, is problem-centered and interested in immediate application of knowledge and is motivated to learn by internal rather than external factors” (Merriam, 2001, p. 5). These assumptions, when true, describe the ideal adult learner who will benefit from all methods of instruction, particularly TBT and mentoring. The element of self-motivation implied in this list is significant. a company will realize considerable cost savings when selecting and retaining these individuals—they are, by definition, trainable. Even in the workplace, mandated training forced upon an unwilling or uncooperative worker will have significantly fewer results and amount to a waste of both time and money if the ability and motivation to learn and succeed are not present. On the other side of the coin, the presentation and methodology employed in educating adults are also important regardless of the career level of the student. Assisting low-income&nbsp.individuals through vocational training has proven to be beneficial, if the “programs are made intensive, close attention is paid to quality, and basic education is linked to further training and employment” (Martinson & Strawn, 2002, p. 1).

Write a 9 pages paper on comparison of the great gatsby and ceremony.

It is pertinent here to understand the genesis of the American dream. Warshauer (2003) defines the American dream, “Traditionally, Americans have sought to realize the American dream of success, fame, and wealth through thrift and hard work. However, the industrialization of the 19th and 20th centuries began to erode the dream, replacing it with a philosophy of ‘get rich quick’.” Gatsby owed his idea to achieve the American idea of Benjamin Franklin’s autobiography.Whereas Ceremony, by Leslie Silko, is a narrative of resilience and the protagonist overcomes the hardships and a series of challenges to reach the stipulated goal.

Ceremony reminds us of the Grail stories where the protagonist must prove his/her worth to be worthy to be its presence. Allen, while discussing in her article, Special Problem in Teaching Leslie Marmon Silko’s Ceremony, has the point to make that reading the works of Native American writer without understanding ethnographic and historical sheen is an exercise in futility, “because texts either derived from or directly connected to tradition, are firmly embedded within the matrix of their cultural base.

” (Allen,1990) The protectiveness of the native people towards their tradition is legendry. The Pueblos are expected to know no more than is necessary, ‘sufficient and congruent with their spiritual and social place.” (Allen,1990)F. Scott Fitzgerald is the author of The Great Gatsby. He writes as if he is Nick Carraway. Gatsby’s fascination with Daisy is a reflection of a woman Fitzgerald loved in his own life. He combines the personality of Nick Carraway and Gatsby. He speaks as if he is Nick and he writes about Gatsby on the basis of his own experience.

The Great Gatsby is an example for dreams and their interpretations. Every character in this novel has a certain dream.&nbsp.The biggest dreamer is the great Gatsby himself. Gatsby goes overboard for Daisy, the beautiful and extravagant wife of the rich, handsome, and immoral Tom Buchanan. He throws an elaborate party every weekend at his sprawling mansion in East Egg near New York. He does this in the hope of attracting the attention of Daisy who loved him once. That was in 1917 when he joined the army and had to leave to fight in World War I.&nbsp.

Create a 2 pages page paper that discusses discussing the issues connected to the baltimore uprising.

Baltimore UprisingThe paper discusses the issues connected to the Baltimore uprising that occurred recently. Three theorists are used in the analysis of the Baltimore uprising case. The theorists are. Zygmunt Bauman, Michel Foucault, and George Mead. Baltimore uprising will also be analyzed through five key concepts illustrated in the readings. The Baltimore uprising is based on Freddie Gary. He is a black man aged 25 years, who was physically attacked on April 12, 2015 by police officers because he starred at them.

His spine was seriously injured, and he died after one week as a result of inadequate medical attention. Many people in Baltimore have similar experiences. The Baltimore Police Department is considered as a terrorist organization, which is financed by the tax dollars, with the aim of beating members of the community with impunity. A total settlement of $6 million dollars has been given to innocent individuals who have been brutalized by the police. The first analyzed concept is that, human activity is based on habitualization.

“Habitualization further implies that the action in question may be performed again in the future in the same manner and with the same economical effort” (Berger and Luckmann, 1966, p. 43). The Baltimore police have continuously abused innocent residents of Baltimore, as illustrated by the 100 individuals killed recklessly during the past decade. The second concept is institutionalization. Institutions involve collectivity that has adequate number of individuals (Berger & Luckmann, 1966, p. 44). The Baltimore uprising discussion illustrates the existence of a law enforcement institution, which is supposed to maintain law and order, and protect the Baltimore residents as illustrated by both state and federal laws.

The institution is the Baltimore Police Department. This institution has been under criticism in recent past, due to proven cases of police abuse.Thirdly, holocaust concept is illustrated in the current society. “The Holocaust was born and executed in our modern rational society, at the high stage of our civilization and at the peak of human cultural achievement, and for this reason it is a problem of that society, civilization and culture” (Bauman 516). The Baltimore case illustrates holocaust case, because police brutality led to the death of 100 people in the past decade.

The concept of the self is effectively illustrated in the Baltimore scenario. “The self is something which has a development. it is not initially there at birth but arises in the process of social experience and activity” (Mead, 1934, p. 348). The Baltimore uprising developed out of the frustration of the black populace. The Baltimore police are out of control, and thus they do not care about the interest and the welfare of the residents. The fifth concept is the impact of protests on the society.

The initial protests were peaceful in Baltimore. Diverse protestors occurred as from April 19, 2015, in reaction to the death of Freddie Gray. The residents expressed their dissatisfaction in the manner in which the police harass residents, especially the Black Americans. ReferencesBerger & Luckmann. The Social Construction of Reality. NY: Random House. George, Mead. “The Self.” Classical sociological theory.Zygmunt, Bauman. “Modernity and the Holocaust.”Contemporary Sociological Theory.